§ 45-57a-63-103

In the budget and budget proposal the proposed expenditures shall beitemized in such form and to such extent as shall be provided by law, and inthe absence of such provision, by regulations established by ordinance. Separate provision shall be included in the budgetand budget proposalfor at least: (1) Interest, amortization, and redemption charges on the public debt forwhich the faith and credit of the city is pledged.(2) Other statutory expenditures.(3) The payment of all judgments.(4) The amount by which the total receipts of miscellaneous revenues in thelast completed fiscal year failed to equal the total of the budget estimated ofreceipts from miscellaneous revenues in that year.(5) An amount equal to the aggregate of all taxes levied for the thirdfiscal year prior to the budget year which are delinquent and outstanding onthe 60th day prior to the beginning of the budget year, except to the extentthe city may have made provision therefor by reserving the full amount of thedelinquent taxes.(6) An amount equal to the aggregate of all cancellation, remissions,abatements, and refunds of taxes, that have been made during the current

refor by reserving the full amount of thedelinquent taxes.(6) An amount equal to the aggregate of all cancellation, remissions,abatements, and refunds of taxes, that have been made during the current fiscalyear.(7) An amount equal to the aggregate of all special revenue notes which itis estimated will be outstanding at the end of the current year in anticipation of the collection of revenues other than the property tax.(8) An amount equal to the aggregate of all emergency notes which it isestimated will be outstanding at the end of the current year.(9) If the city is required to make up the deficit arising from theoperations of utility or other public service enterprises, an amount equal tothe deficit from such operations during the last completed fiscal year,separately stated for each utility or other public service enterprise whichappears in a separate section of the budget.(10) Administration, operation, and maintenance of each office, department, board, or agency of the city itemized by character and object of expenditure.(11) Contingent expense in an amount not more than three percent of the total amount stated pursuant tosubdivision (10).(12) Expenditures proposedfor capital

ed by character and object of expenditure.(11) Contingent expense in an amount not more than three percent of the total amount stated pursuant tosubdivision (10).(12) Expenditures proposedfor capital projects,including provisions for down payments on capital projects, asrequired by Section 45–57A–63.105.