No revenue from a new source not stated in the budgetfor the current budget year shall be included in the budget unless the citymanager shall determine that the facts clearlywarrant the expectation that the revenuewill be actually realized in cash during the budget year in the amountstated and shall certify that determination in writing to the council. If the new revenue is to be receivedfrom the state, the anticipated amount shall not exceed the amount which the proper officerof the state shall declare in writing to be the amount which may reasonably beanticipated in the budget year.
Alabama Legal Code