Code of Alabama
Division 5 - Budget.
Section 45-8A-23.144 - Proposed Expenditures - Generally.

In the budget and budget proposal the proposed expenditures shall be itemized in such form and to such extent as shall be provided by law, and in the absence of such provision, by regulations established by ordinance. Separate provision shall be included in the budget and budget proposal 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) The amount by which the total receipts of miscellaneous revenues in the last completed fiscal year failed to equal the total of the budget estimated of receipts from miscellaneous revenues in that year;
(e) An amount equal to the aggregate of all taxes levied for the third fiscal year prior to the budget year which are delinquent and outstanding on the sixtieth day prior to the beginning of the budget year, except to the extent the city may have made provision therefor by reserving the full amount of said delinquent taxes;
(f) An amount equal to the aggregate of all cancellation, remissions, abatements, and refunds of taxes, that have been made during the current fiscal year;
(g) An amount equal to the aggregate of all special revenue notes which it is estimated will be outstanding at the end of the current year in anticipation of the collection of revenues other than the property tax;
(h) An amount equal to the aggregate of all emergency notes which it is estimated will be outstanding at the end of the current year;
(i) If the city is required to make up the deficit arising from the operations of utility or other public service enterprises, an amount equal to the deficit from such operations during the last completed fiscal year, separately stated for each utility or other public service enterprise which appears in a separate section of the budget;
(j) Administration, operation, and maintenance of each office, department, board, or agency of the city itemized by character and object of expenditure;
(k) Contingent expense in an amount not more than three per centum of the total amount stated pursuant to subsection (j) of this section;
(l) Expenditures proposed for capital projects, including provisions for down payments on capital projects, as required by Section 45-8A-23.146.

Structure Code of Alabama