7-3-4371. Estimate of expenditures and revenues -- exception. (1) The city manager shall submit to the commission an estimate of the expenditures and revenues of the municipal departments for the ensuing year. The estimate must be compiled from detailed information obtained from the several departments on uniform blanks to be furnished by the city manager. The classification of the expenditures must be as nearly uniform as possible for the main functional divisions of all departments and must give in parallel columns the following information:
     (a) a detailed estimate of the expenses of conducting each department as submitted by the department;
     (b) expenditures for corresponding items for the last 2 fiscal years;
     (c) expenditures for the corresponding items for the current fiscal year, including adjustments due to transfers between appropriations, plus an estimate of expenditure necessary to complete the current fiscal year;
     (d) amount of supplies and materials on hand at the date of the preparation of the invoice;
     (e) increase or decrease of requests compared with the corresponding appropriations for the current year;
     (f) other information that is required by the commission or that the city manager may consider advisable to submit;
     (g) the recommendation of the city manager as to the amounts to be appropriated, with reasons for the recommendation, in the detail that the commission may direct.
     (2) A sufficient number of copies of the estimate must be prepared and submitted that there are copies on file in the office of the commission for inspection by the public.
     (3) This section does not apply to a local government entity that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6.

     History: En. Sec. 105, Ch. 152, L. 1917; re-en. Sec. 5502, R.C.M. 1921; amd. Sec. 17, Ch. 31, L. 1923; amd. Sec. 2, Ch. 173, L. 1925; re-en. Sec. 5502, R.C.M. 1935; amd. Sec. 1, Ch. 99, L. 1941; R.C.M. 1947, 11-3318(part); amd. Sec. 8, Ch. 430, L. 1995.