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This California Budget & Policy Center guide provides an overview of county budgeting in California, covering the structure, revenue sources, regulatory framework, and annual process for the state's 58 counties. The document emphasizes that county budgets reflect community values and priorities, funding critical services from health care to the justice system, and stresses the importance of public participation in the budget process. California's counties vary significantly in size and population, ranging from Los Angeles County with 9.9 million residents to Alpine County with fewer than 1,200 residents.
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