In the budget and budget proposal in parallel columns opposite theseveral items of anticipated revenues there shall be placed the amount of each item in the budget of the last completed fiscal year, the amounts of the items actuallyreceived during the last completed budget year, the amount of each item in thebudget of the current fiscal year, and the amount actually received to the timeof preparing the budget proposal plus receipts for the remainder of the currentfiscal year estimated as accurately as may be.
Alabama Legal Code