A PUBLIC GUIDE TO THE BUDGET PROCESS & FY 2023 ADOPTED BUDGET
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This public guide from San Diego's Office of the Independent Budget Analyst provides an overview of the FY 2023 Adopted Budget and explains the city's budget process. The document covers the city's operating budget structure, including the General Fund, Enterprise Funds, Special Revenue Funds, and Capital Project Funds, as well as highlights of services and a new department included in the budget. The guide also outlines how the budget is created, key budget components, the requirement for budget balance, budget monitoring mechanisms, and the financial policies that guide the budgeting process.
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