(1) If the proposed budget is an annual budget, a listing in comparative form of proposed expenditures for the budget year, expenditures authorized by appropriation for the current year, and actual expenditures for the preceding year. If the proposed budget is a biennial budget, a listing in comparative form of proposed annual allotments for each year of the fiscal biennium, expenditures authorized by appropriation for the second year of the current biennium, actual expenditures for the first year of the current biennium, and actual expenditures for each year of the preceding biennium. Such listing of expenditures shall be coded and classified by account in accordance with the BARS manual. Expenditures within all funds shall be listed at the object of expenditure level of detail.

(2) A listing in comparative form of appropriations requested for the budget year or if the proposed budget is a biennial budget for each year of the fiscal biennium at the appropriation unit level of detail, and of adjusted appropriations for the current year or for each year of the current fiscal biennium reflecting all budget modifications subsequent to adoption of the current budget.

(3) If the proposed budget is an annual budget, a listing in comparative form of revenues that are estimated to be generated by each agency for the budget year, revenue estimates contained in the budget for the current year, and actual revenues generated for the preceding year. If the proposed budget is a biennial budget, a listing in comparative form of revenues that are estimated to be generated by each agency for each year of the fiscal biennium, revenue estimates contained in the budget for the second year of the current biennium, actual revenues generated in the first year of the current biennium, and actual revenues generated for each year of the preceding biennium. Such listing of revenues shall be coded and classified in accordance with the BARS manual. Revenues shall be listed at the sub-account level of detail. Any revenues or other financial resources including but not limited to fund balance, debt proceeds, fund contributions and operating transfers which are not generated by or directly connected with a specific agency shall be listed within the general or non-departmental section of the fund budget.

(4) If the proposed budget is an annual budget, a listing in comparative form by agency of the number of regular and project FTEs for which appropriations are requested for the budget year, the number of regular and project FTEs listed in the budget for the current year, and the number of regular and project FTEs listed in the budget for the preceding year. If the proposed budget is a biennial budget, a listing in comparative form by agency of the number of regular and project FTEs for which appropriations are requested for each year of the fiscal biennium, the number of regular and project FTEs listed in the budget for each year of the current biennium, and the number of regular and project FTEs listed in the budget for each year of the preceding biennium. Such listings shall reflect all FTE increases authorized subsequent to budget adoption.

(5) If the proposed budget is a biennial budget and the county did not utilize a fiscal biennium budgetary process for the previous three years, the information required by this section shall be provided as if the county had utilized a fiscal biennium budgetary process. (Added by Ord. 86-033, Apr. 23, 1986; Amended by Ord. 97-037 § 2, May 21, 1997, Eff date June 6, 1997; Amended by Ord. 00-009, Apr. 12, 2000, Eff date Apr. 27, 2000; Amended by Ord. 06-055, July 19, 2006, Eff date Aug. 5, 2006; Amended by Amended Ord. 07-015, Mar. 21, 2007, Eff date Apr. 7, 2007; Amended by Amended Ord. 08-004, Mar. 26, 2008, Eff date Apr. 20, 2008).