The Manager's message shall explain the budget both in fiscal terms and in terms of the work programs. It shall outline the proposed financial policies of the Village for the ensuing fiscal year, describe the important features of the budget, indicate any major changes from the current year in financial policies, expenditures, and revenues together with the reasons for such changes, summarize the Village's debt position, and include such other material as the Manager deems desirable. (Amended 2013, No. M-6, § 2, eff. May 20, 2013.)