1. Every local municipality shall file and publish an explanatory document on the budget setting forth the estimate of revenues and expenditures of the local municipality in the various categories for the current fiscal period and the preceding fiscal period, and any other information that the local municipality considers expedient.
R.R.Q., 1981, c. F-2.1, r. 3, s. 1; M.O. 92-06-30, s. 1.