Budget Making for Small Cities

Even the most ordinary city has a budget in the sense that there is a periodic authorization to spend public money. However, the new city budget is more-it is a careful estimate of revenues accompanied by a definite program for spending them. In progressive municipalities such a program is only determined upon accurate information of the efficiency of each city activity, the necessity of its continuance, its cost, and its desirability as compared with the other work, that the community may be best served at the least cost. It is desirable to interest the citizens and officials of smaller communities in some methods of budget making, which, while assisting in administration, are not so red tape-ish as to prevent their use by those with neither time nor patience for the technicalities of municipal finance

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