§ 7.03. The operating budget.

The operating budget for the parish government shall present a complete financial plan for the ensuing fiscal year and shall consist of at least three (3) parts as follows:

A.

Part I shall contain: (1) a budget message which shall outline the proposed fiscal plan for the parish government and describe significant features of the budget for the forthcoming fiscal period; and (2) a general budget summary which, with supporting schedules, shall show the relationship between total proposed expenditures and total anticipated revenues for the forthcoming fiscal period and which shall compare these figures with corresponding actual figures for the last two (2) completed fiscal years and estimated figures for the year in progress.

B.

Part II shall contain: (1) detailed estimates of all proposed expenditures, showing the corresponding estimated expenditures for each item for the current fiscal year and actual figures for the last preceding year with explanations of increases or decreases recommended related to performance standards or workload measurements, to the extent of availability of such information; (2) manning or organizational tables for each of the departments, agencies or programs; (3) detailed estimates of all anticipated revenues and other income, showing the corresponding estimated revenue or income for each item for the current fiscal year and actual figures for the last preceding fiscal year with explanations of increases or decreases; (4) delinquent taxes for current and preceding years, with the estimated percentage collectable; (5) statement of indebtedness of the parish government, showing debt redemption and interest requirements, debt authorized and unissued, and conditions of the sinking funds; (6) all current and projected retirement fund obligations shall be identified and funded annually; and (7) such other information as may be requested by the parish council. The total of proposed expenditures shall not exceed the total of estimated revenues.

C.

Part III shall contain a proposed completed draft of the appropriation ordinance. All appropriations shall be by department and/or program.