The adopted annual financial and budget report of a district shall show, as specified by the Office of the Chancellor, a statement of the proposed expenditures and of the estimated revenues for the ensuing fiscal year, together with a comparison of each item of revenue and expenditure, with the actual revenues and expenditures of the fiscal year just completed. The tentative as well as the published annual financial and budget reports may show estimates where actual figures cannot be determined at the time. The budget shall also include the appropriations limit and the total annual appropriations subject to limitation as determined pursuant to Division 9 (commencing with Section 7900) of Title I of the Government Code.