§ 6.04. Scope of the general fund budget.

In respect of each utility there shall be included in the general fund budget estimates only the net amounts estimated to be received from or to be appropriated to such utility in the general fund budget as provided in section 6.13. In respect to the public schools there shall be included only the total amount to be appropriated by the city for their support. The general fund budget shall be prepared in accordance with accepted principles of municipal accounting and budgetary procedures and techniques and shall contain: (a) an estimate of such portion of the general fund cash surplus, if any, at the end of the current fiscal year as it is proposed to use for meeting expenditures in the general fund budget; (b) an estimate of the receipts from current ad valorem taxes on real estate and tangible personal property during the ensuing fiscal year, assuming that the proportion of the levy collected be no greater than the average proportion of the levy collected in the last three (3) completed tax years; (c) an estimate of receipts from all other sources of revenue; (d) a statement to be furnished by the director of finance of the debt service requirements for the ensuing year; (e) an estimate of the general fund cash deficit, if any, at the end of the current fiscal year and of any other obligations required by this Charter to be budgeted for the ensuing fiscal year; (f) an estimate of expenditures for all other purposes to be met from the general fund in the ensuing fiscal year. All the estimates shall be in detail showing receipts by sources and expenditures by operating units, character and object, so arranged as to show receipts and expenditures as estimated for the current fiscal year and actual receipts and expenditures for the last preceding fiscal year in comparison with estimated receipts and recommended expenditures for the ensuing fiscal year.