1. (a) The budget and budget proposal shall provide a complete financial plan for the budget year. It shall contain in tabular form:

   1. (1) A general summary.
   2. (2) Detailed estimates of all anticipated revenues.
   3. (3) Detailed estimate of all proposed expenditures.
2. (b) The total of anticipated revenues shall equal the total of proposed expenditures.

(Acts 1977, No. 71, p. 78, § 5.16.)