The budget message submitted by the city manager to the council shallbe explanatory of the budget, of the budget proposal and shall containan outline of the proposedfinancial policies of the city for the budget year and shall describe inconnection therewith the important features of the budget plan. It shall set forth the reasons forproposed important changes from the previous year in cost and revenue items andshall point up and explain any proposed important changes in policy.
Alabama Legal Code