Section 5-504. Departmental estimates; necessity for funds requested

a. The
  departmental estimates shall contain statements and other  data  showing
  the necessity for the funds requested and such supporting data as may be
  required by the director of management and budget.
    b. The departmental estimates shall include particularly and in detail
  the  reasons for all individual increases or decreases compared with the
  budget as modified for the prior year.
    c. Departmental estimates  for  any  agency  that  has  local  service
  districts  within  community  districts and boroughs shall contain where
  practicable a statement of proposed direct expenses in each such service
  district for each requested unit of appropriation prepared according  to
  the  requirements  specified  in  subdivision  d  of section one hundred
  twelve of the charter.