10. The fire district budget shall provide for separate sections for:
a. Operating appropriations:
(1) Current operating expenses;
(2) Amounts necessary to fund any deficit from the preceding budget year; and
(3) Length of service award program.
b. Capital appropriations: Amounts necessary in the current budget year to fund or meet obligations incurred for capital purposes pursuant to N.J.S.40A:14-84, N.J.S.40A:14-85 and N.J.S.40A:14-87, itemized according to purpose.
c. Total appropriations: The sum of a. and b. above.