A CITIZEN'S GUIDE TO THE BUDGET PROCESS & FY ...
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This citizen's guide, created by San Diego's Office of the Independent Budget Analyst and updated in January 2022, explains the city's FY 2022 budget process and adopted budget. The document provides an overview of the municipal budget as a management and planning tool that forecasts revenues and expenditures, helping city officials prioritize objectives and determine how incoming funds will be allocated to operate and maintain the city. The guide includes sections on the General Fund, various revenue and expenditure categories, budget highlights, the budget creation process, and financial policies that guide budget decisions.
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