THEODORE R. MCKELDIN, GOVERNOR 1599

lished by ordinance. Separate provision shall be included
in the budget for at least:

(a) Interest, amortization, and redemption charges on
the public debt for which the faith and credit of the city
is pledged.

(b) Other statutory expenditures.

(c) The payment of all judgments.

(d) An amount equal to the deficit for operations of
water and sewer and other public utilities during the last
completed fiscal year, separately stated for each utility
which appears in a separate section of the budget.

(e) Administration, operation, and maintenance of each
office, department, or agency of the city itemized by char-
acter and object of expenditure.

(f) Contingent expense in an amount of not more than
three per cent (3%) of the total proposed expenditures.

(g) Expenditures proposed for capital projects.

EXPENDITURE FIGURES FOR PREVIOUS YEARS

86. In parallel columns opposite the several items of
proposed expenditures, 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 expended during
the last completed fiscal year, the amount of each such
item in the budget of the current fiscal year, and the
amount actually expended to the time of preparing the
budget plus the expenditures for the remainder of the cur-
rent fiscal year estimated as accurately as may be.

BUDGET SUMMARY

87. At the head of the budget there shall appear a sum-
mary of the budget, which need not be itemized further
than by principal sources of revenue and kinds of expen-
ditures, in such form as to present to the taxpayers a
simple and clear picture of the detailed estimates of the
budget.

BUDGET A PUBLIC RECORD

88. The budget and budget message and all supporting
schedules shall be a public record in the office of the city
register and collector of taxes open to public inspection
by anyone.