Budgeting and long-range financial planning

Local officials should use short- and long-term fiscal context to guide decision making.

An annual budget document should include financial information, goals and objectives, lay out prospective revenues and expenditures, and explain program changes in detail. In addition, financial policies, capital planning, and forecasting provide structure, context, and insight into a community’s needs, fiscal condition, and ability to provide services now and into the future. These tools and guides can assist your community with its long-term financial planning efforts.

Table of Contents

Roles and responsibilities


Proposition 2 1/2

Budget process

Capital planning


Debt and borrowing

Enterprise funds

Annual audit




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