97. Estimates to expenditure and income of the Transport Undertaking to be prepared annually by Transport Manager.

(a) an estimate, classified, in accordance with the rules, of the expenditure which must or should, in his opinion, be incurred by the Corporation in the next ensuing official year on account of the Transport Undertaking and of the amounts, if any, which should in his opinion be credited to, or expended from, a special fund;
(b) an estimate of all balances, if any, which will be available for re-appropriation or expenditure at the commencement of the next ensuing official year, and an estimate of the amounts to be transferred to the Municipal Fund during the next ensuing financial year under sections 359 and 360;
(c) an estimate of the Corporation's receipts and income from the Transport Undertaking in the next ensuing official year.