How is the operating budget organized?
The front portion of the budget document contains revenue and expenditure summary tables, and explanatory charts. The middle section, comprising the bulk of the document, contains information about the spending plans of city departments. These pages are grouped by functional categories such as public safety, general government, and schools, showing the functions of the departments and what types of expenditures that are planned to be made during the budget year. In addition, measures of service levels are provided through the inclusion of service indicators.

Department descriptions are generally detailed by major operating divisions or activities. Three years of financial information are shown for revenue and expenditure items contained in the budget. If you have any questions, please email the Department of Budget and Evaluation.

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1. What is a budget?
2. Why do governments budget?
3. What is the timeline for the budget process?
4. Why does the budget begin in the middle of the calendar year?
5. How are spending decisions made?
6. What budget documents are required to be prepared?
7. What are the legal responsibilities of the City Manager and City Council regarding budget setting?
8. Once the budget is approved, can it be changed?
9. Where do city revenues come from?
10. Since the final budget can be only an estimate, what happens when the actual spending or revenues is higher or lower than the city expected?
11. How is the operating budget organized?
12. What is the Capital Improvements Plan?
13. How does the city pay for Capital Improvement Plan projects?
14. What does the Bond Authorization permit the city government to do?
15. How can the city proceed with projects if it has not sold bonds to get the cash needed to pay for them?
16. How much can be borrowed?
17. How does the budget affect property taxes?
18. How can I express my opinion to elected officials on budgetary issues?