The town manager shall annually prepare and submit to the council a budget and accompanying message. The budget shall provide a complete financial plan of all town funds and activities for the ensuing fiscal year and, except as required by law or this charter, shall be in such form as the manager deems desirable or the council may require. In organizing the budget, the manager shall utilize the most feasible combination of expenditure classification by fund, organization unit, program, purpose or activity and object. It shall begin with a clear, general summary of its contents and shall be so arranged as to show comparative figures for income and expenditures of the preceding fiscal year.