Section 35.34.090 - Budget message-Hearings(1) In every city or town, a budget message prepared by or under the direction of the city's or town's chief administrative officer shall be submitted as a part of the preliminary budget to the city's or town's legislative body at least sixty days before the beginning of the city's or town's next fiscal biennium and shall contain the following: (a) An explanation of the budget document;(b) An outline of the recommended financial policies and programs of the city or town for the ensuing fiscal biennium;(c) A statement of the relation of the recommended appropriation to such policies and programs;(d) A statement of the reason for salient changes from the previous biennium in appropriation and revenue items; and(e) An explanation for any recommended major changes in financial policy.(2) Prior to the final hearing on the budget, the legislative body or a committee thereof shall schedule hearings on the budget or parts thereof, and may require the presence of department heads to give information regarding estimates and programs.