SECTION 38.  FURTHER PROVISIONS OF BUDGET.
   The budget shall contain such other pertinent information as the Council may require or the Manager may deem advisable to submit. The budget shall have the recommendations of the Village Manager as to the amounts to be appropriated with such detailed explanations as the Council shall direct.  Estimated expenditures shall not exceed surpluses and estimated revenues except in an emergency in which case the reason constituting the emergency shall be specified in the budget ordinance.