Code of Alabama
Part 5 - Budget.
Section 45-37A-52.131 - Utility Budgets.

Separate budget estimates for any public utilities owned and operated by the city shall be submitted to the director of finance at the same time as the budget estimates of other departments, and in the form prescribed by the director of finance. The mayor shall prepare and present to the council a budget for the utility operation, itemizing the receipts and expenditures in manner and form as is generally provided for in Section 45-37A-52.123 as being applicable to the general fund budget. The action of the council on any utility budget thus submitted shall be governed by the same provision as provided in this part with reference to the consideration and adoption of the general fund budget.