No miscellaneous revenuefrom any source shall be included as an anticipated revenue in the budget in an amountin excess of the averageof the amount actually realized in cash from the same source in thenext preceding fiscal year, and that actually realized in the first 10 monthsof the current fiscal year plus that to be received in the remaining two monthsof the year estimated as accurately as may be, unless the city manager shalldetermine that the facts clearly warrant the expectation that the excess amountwill actually be realized in cash during the budget year and shall certify thatdetermination in writing to the council.
Alabama Legal Code