§ 4.03. Scope of annual operation budget.

(a)

The annual operating budget shall contain with respect to each of the operating funds of the government of the City of Cartersville to which they are applicable:

(1)

An estimate of the unencumbered fund balance or deficit at the beginning of the ensuing fiscal year, and the amount of any reserve for designated purposes or activities includable in the operating budget.

(2)

A reasonable estimate of revenues to be received during the ensuing fiscal year, classified according to source; provided, however, the estimated revenues from current and delinquent property taxes shall not exceed the percentage collected of the total receivable from each such source during the last complete fiscal year, or the current fiscal year, whichever is greater.

(3)

Proposed expenditures detailed by each department, board, commission, office, agency, and activity in accordance with an established classification of accounts, including those capital outlays which are to be financed from the revenues of the ensuing fiscal year, and including all debt service requirements in full for such fiscal year payable from such funds.

(4)

Work programs and performance data in justification of proposed expenditures for each department, board, commission, office or agency.

(5)

Such other information as may be considered necessary or desirable or requested by the city council.

(b)

In no event shall the total proposed expenditures from any fund exceed the total anticipated revenues plus the estimated unappropriated surplus, or fund balance, and applicable reserves and less any estimated deficit at the end of the current fiscal year.