The budget shall contain the recommendations of the city manager concerning the fiscal policy of the city; a description of the important features of the budget plan; an explanation of all major increases or decreases in budget recommendations as compared with prior years, and a summary of the proposed budget showing comparisons similar to those required in the budget proper, itemized by principal sources of revenue and the main items of expenditure; an estimate of the cash surplus in each fund at the end of the current fiscal year, or of the deficit in each fund to be made up by appropriation; and the balance between the total estimated expenditure and total anticipated revenue from all sources, taking into account the estimated surpluses or deficits in the various funds.

As a part of the budget, the city manager shall present a program of proposed capital improvement projects for the ensuing fiscal year and for the four fiscal years thereafter. He shall recommend to council those projects to be undertaken during the ensuing fiscal year and the method of financing the same. (Ord. No. 91-47, § 8, 11-13-1991)