(a) Except as provided by Subsection (b), the proposed budget of a political subdivision must include, in a manner allowing for as clear a comparison as practicable between those expenditures in the proposed budget and actual expenditures for the same purpose in the preceding year, a line item indicating expenditures for:
(1) notices required by law to be published in a newspaper by the political subdivision or a representative of the political subdivision; and
(2) directly or indirectly influencing or attempting to influence the outcome of legislation or administrative action, as those terms are defined in Section 305.002, Government Code.
(b) Subsection (a)(1) does not apply to a junior college district.