Section 374. Budget message

Where the board of supervisors of a county, by
  action taken pursuant to section  three  hundred  seventy-six,  provides
  that  this section shall apply to such county, there shall be filed with
  the tentative budget a budget message explaining the  main  features  of
  the  tentative  budget  and  a  general summary thereof, with supporting
  schedules which shall exhibit the aggregate  figures  of  the  tentative
  budget  in  such  manner  as to show a balanced relationship between the
  total estimated expenditures and the  total  estimated  income  for  the
  ensuing  fiscal  year,  and  which  shall compare these figures with the
  actual receipts and expenditures for the last completed fiscal year  and
  the appropriations for the current fiscal year. The budget message shall
  contain  such additional information or comments as are deemed advisable
  by the budget officer, or as the board  of  supervisors,  from  time  to
  time, may require by resolution.