1494 LAWS OF MARYLAND [CH. 534
five next succeeding years. In preparing the budget, the
mayor and/or the executive secretary to the mayor shall
review the estimates, shall hold hearings thereon with the
head or other representative of the office, department or
agency concerned, and may revise the estimates as deemed
advisable.
62. Budget Message. The budget message submitted
by the mayor to the council shall explain the budget, shall
contain an outline of the proposed financial policies of the
city for the budget year, and shall describe the important
features of the budget plan. It shall set forth the reasons
for salient changes from the previous year in cost and
revenue items and shall explain any major changes in
financial policy. It shall include a statement of pending
capital projects of a capital program for the next five fiscal
years. Attached to the budget message shall be such sup-
porting schedules, exhibits, and other explanatory mate-
rial, in respect to both current operations and capital im-
provements, as the mayor shall believe useful to the
council.
63. Budget Contents. The budget shall provide a com-
plete financial plan for the budget year. It shall contain
in tabular form:
(a) A general summary.
(b) Detailed estimates of all anticipated revenues ap-
plicable to proposed expenditures.
(c) All proposed expenditures.
The total of the anticipated revenues shall equal the total
of the proposed expenditures.
64. Classification of Revenues. Anticipated revenues
shall be classified as "surplus", "miscellaneous revenues",
and "amount to be raised by property tax". Miscellaneous
revenues shall be sub-classified by sources.
65. Revenue Figures for Previous Years. In parallel
columns opposite the several items of anticipated revenues
there shall be placed the amount of each such item in the
budget of the last completed fiscal year, the amount of
such items actually received during the last completed
fiscal year, the amount of each such item in the budget of
the current fiscal year, and the amount actually received
to the time of preparing the budget plus receipts for the
remainder of the fiscal year estimated as accurately as
may be.
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