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RELEVANT LINKS: <br />City Expenditures chart <br />Over the years, statistics show that cities in Minnesota consistently spend <br />2013. <br />more on public safety and public works than in any other category. Use the <br />city budget to show citizens that their tax dollars support public safety and <br />clean drinking water. <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 />Additional Information on <br />Budget Structures. <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 />LMC City Pro Financial <br />The League's City Pro Financial Planning Tool may be helpful when <br />Planning Tool. <br />preparing city budgets. The League and its Small Cities Financial Viability <br />Fund Balance Policy. <br />Task Force partnered with Springsted Incorporated's financial advisors to <br />Financial Management <br />develop this affordable, easy-to-use tool. City staff enters current budgets <br />Policy. <br />and financial data, and City Pro projects up to 10 years of future revenues, <br />expenditures, costs of capital improvements, and fund balances. City Pro <br />calculates the tax rate necessary to support projected needs, giving city staff <br />and elected officials a sound basis for long-range planning and decision <br />making regarding future service delivery capacity. The League's staff also <br />worked with Ehlers and Associates to develop five sample financial <br />documents two of them relating to city budgets. <br />VI. Revenues <br />City Revenues chart, 2013. <br />City budgets start with a picture of revenue (money coming in). Minnesota <br />Minn. stat. § 410.32. <br />law greatly restricts the available types of local revenue sources. Unlike <br />Minn. stat. § 412.301. <br />some other states, local governments in Minnesota may not impose an <br />Minn. Stat. § 297A.99, subd. <br />I (d). <br />income tax. In addition, without specific legislative authority, cities may not <br />impose a local sales tax, and those that have been granted are usually for <br />specially designated purposes. <br />League of Minnesota Cities Handbook for Minnesota Cities 10/15/2015 <br />Municipal Budgeting Chapter 211 Page 12 <br />