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roto <br />LEAGUE of HANDBOOK FOR MINNESOTA CITIES <br />MINNESOTA Chapter 21 <br />CITIES Municipal Budgeting <br />Table of Contents <br />I. <br />Public versus private budgeting.....................................................................................................................3 <br />II. <br />Budgeting basics and funds...........................................................................................................................4 <br />III. <br />Municipal budget is a plan............................................................................................................................5 <br />A. <br />Council on Local Results and Innovation.....................................................................................................6 <br />B. <br />Budget cycle.................................................................................................................................................. <br />7 <br />IV. <br />Budget as a communication tool.................................................................................................................10 <br />A. <br />Explain city financial conditions in budget documents...............................................................................10 <br />B. <br />Tie budgeting to goals in budget documents............................................................................................... <br />l I <br />C. <br />Foster citizen involvement in budget process.............................................................................................11 <br />D. <br />Link citizen input to budget decisions......................................................................................................... <br />l I <br />E. <br />Use the budget to communicate the value of government........................................................................... <br />l I <br />V. <br />Budget structures.........................................................................................................................................12 <br />VI. <br />Revenues.....................................................................................................................................................12 <br />A. <br />Tax revenue.................................................................................................................................................13 <br />B. <br />Franchise fees..............................................................................................................................................14 <br />C. <br />License and permit revenue.........................................................................................................................14 <br />D. <br />Intergovernmental revenue..........................................................................................................................15 <br />E. <br />Charges for services....................................................................................................................................18 <br />F. <br />Public safety revenue...................................................................................................................................18 <br />G. <br />Culture and recreation.................................................................................................................................18 <br />H. <br />Enterprise funds...........................................................................................................................................18 <br />I. <br />Penalty charges............................................................................................................................................18 <br />J. <br />Special assessment revenue.........................................................................................................................19 <br />K. <br />Miscellaneous revenues...............................................................................................................................19 <br />L. <br />Other revenue..............................................................................................................................................19 <br />VII. <br />Expenditures................................................................................................................................................19 <br />A. <br />General government....................................................................................................................................20 <br />B. <br />Public safety................................................................................................................................................20 <br />C. <br />Culture-recreation........................................................................................................................................21 <br />This material is provided as general information and is not a substitute for legal advice. Consult your attorney for advice concerning specific situations. <br />145 University Ave. West www.Imc.org 10/15/2015 <br />Saint Paul, MN 55103-2044 (651) 281-1200 or (800) 925-1122 © 2015 All Rights Reserved <br />