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(b) <br />(c) <br />Except as otherwise provided by law, the operating budget shall contain at least the <br />following: <br />(1) A simple, clear, general summary of the detailed contents of the operating budget. <br />Such summary shall itemize all new positions being requested. <br />(2) The proposed expenditures, including provisions for any estimated cash deficit for <br />the fiscal year currently ending, debt service requirements for the ensuing fiscal <br />year, and all other expenditures for the ensuing fiscal year, capital and otherwise, <br />to be met from current revenues; and the proposed expenditures shall be shown by <br />agencies and programs. <br />(3) A comparative statement of the actual expenditures for the preceding fiscal year, <br />and the estimated expenditures for the fiscal year currently ending and the ensuing <br />fiscal year. <br />(4) The sums recommended for appropriation on the basis of the proposed <br />expenditures, which sums need not be itemized further than by agencies and <br />programs. <br />(5) The estimated revenues shown by estimated cash surplus, if any, for the fiscal <br />year currently ending, proposed tax levies and other sources. <br />(6) A comparative statement of the actual revenues for the preceding fiscal year, and <br />the estimated revenues for the fiscal year currently ending and the ensuing year. <br />The estimated revenues for the ensuing fiscal year shall be at least equal in <br />amount to the proposed expenditures. <br />The operating program shall present a complete financial plan for the operations of the <br />county and its agencies and executive agencies in the ensuing three fiscal years, showing <br />all funds and reserves. The operating program shall be used by the council for <br />informational purposes and as a guide for the estimated costs of operating the county <br />government for the ensuing three fiscal years and shall contain at least the following: <br />(1) A simple, clear, general summary of the detailed contents of the operating <br />program. <br />(2) The proposed expenditures, including debt service requirements and all other <br />expenditures for the ensuing three fiscal years, capital and otherwise; and the <br />proposed expenditures, year by year, shall be shown by agencies and programs. <br />(3) The estimated revenues shown by estimated cash surplus, if any, proposed tax <br />levies and other sources for the ensuing three fiscal years. <br />(4) Such other information as the council or mayor may request. <br />The mayor's message shall explain the operating budget and capital budget both in fiscal <br />terms and in terms of work to be done. It shall outline the proposed financial policies of <br />the county for the ensuing fiscal year, describe the important features of the operating <br />budget and capital budget and means of financing the budgets. It shall indicate any major <br />changes in financial policies and in expenditures, appropriations and revenues as <br />compared with the fiscal year currently ending, and shall set forth the reasons for the <br />changes. As to the capital budget, the message shall include a list of pending and <br />proposed capital improvements together with the mayor's comments on such list. It shall <br />itemize and explain each pending capital improvement and each capital improvement <br />proposed to be undertaken within the ensuing fiscal year, showing the estimated cost of <br />each improvement and the pending or proposed method of financing it. The message <br />33 <br />