Pursuant to Chapter 53, the Commisioner shall promulgate "user-friendly," plain language budget forms for the use by school districts. The law requires the "user-friendly" budget to include, but not be limited to, the following information: all line items aggregated by items type, the school tax rate, the equalized school tax rate, revenues by major category, the amount of available surplus, a description of unusual revenues or appropriations, and a list of shared services agreements in which the district is participating.