SECTION 36.  PREPARATION AND SUBMISSION OF BUDGET.
   The Manager shall submit to the Council at such times as prescribed by the Council, a budget of the estimated expenditures and revenues for the next fiscal year. The budget shall include: (1) revenues and their sources for the current and preceding year and for the budget year; (2) actual and estimated expenditures, detailed for each fund, for the preceding and current year, and for the budget year; (3) transfers of funds for the current and preceding year, and any proposed transfers for the budget year.