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RELEVANT LINKS: <br />League of Minnesota Cities Handbook for Minnesota Cities 9/10/2024 <br />Municipal Budgeting Chapter 20 | Page 11 <br /> For example, if many citizens comment on the need to revitalize certain <br />commercial or residential areas of the city, include the comments and <br />actions that the city council takes on that issue in the budget document, even <br />if it is a preliminary plan to investigate revenue related to revitalization. <br />Then, citizens see how their involvement impacts the city’s budget process <br />and plan. <br /> E. Use the budget to communicate the value of <br />government <br />City of Shakopee, Property <br />Tax Receipt <br /> <br /> <br />Easy to understand information on what programs and services a city tax <br />dollar supports helps citizen understand the value of government and city <br />budgets. City budgets necessarily focus on the overall cost of a service, for <br />example, police protection. But, looking at city budgets from the opposite <br />end—how much tax revenue comes into the city from each home and all the <br />services those dollars support—shows a more accurate picture of the value <br />of city services to residents. <br /> V. Budget structures <br /> Most cities approach budgeting using a particular format. The most common <br />budget techniques cities use include the following formats: <br /> • Line item budgets: the simplest budgeting structure showing each <br />expenditure on a separate line. <br />• Program budgets: presents budgeting information around particular <br />programs instead of simple line item expenditures. <br />• Performance budgets: rather than just expenditures, includes service <br />goals and objectives, and measures outcomes related to expenditures. <br />• Zero-based budgets: starts with funding city services at a minimum level <br />and working up from there to a level of funding that councils agree is <br />appropriate for each city service. <br /> Many city budgets contain a mix of these formats. The format is simply a <br />way to present information on expenditures so that city councils may decide <br />which services the city will fund, and at what level, for the coming year. <br /> VI. Revenues <br /> <br />Minn. Stat. § 410.32. <br />Minn. Stat. § 412.301. <br />Minn. Stat. § 297A.99, subd. <br />1 (d). <br />City budgets start with a picture of revenue (money coming in). Minnesota <br />law greatly restricts the available types of local revenue sources. Unlike <br />some other states, local governments in Minnesota may not impose an <br />income tax. In addition, without specific legislative authority, cities may not <br />impose a local sales tax, and the local sales taxes that have been granted are <br />usually for specially designated purposes. <br />20