Somo la 1Kusoma na kutafsiri hati za bajeti: hadithi, maelezo ya kila mstari, mipango ya uboreshaji wa mitaji, na taarifa za kifedhaSehemu hii inafundisha mabaraza jinsi ya kusogeza vitabu vya bajeti, vitu vya kila mstari, mipango ya mitaji na taarifa za kifedha, kutambua masuala muhimu, na kutumia maelezo rahisi ya lugha na picha kuwasilisha taarifa ngumu za bajeti kwa wakazi.
Budget narratives and executive summariesOrganization charts and program structuresLine‑item and object‑level detailCapital improvement plans and project listsFund statements and cash flow reportsPresenting budget data to the publicSomo la 2Kuelewa na kutumia noti za kifedha na makadirio ya gharama kwa marekebisho yanayopendekezwaSehemu hii inaonyesha jinsi ya kusoma noti za kifedha na makadirio ya gharama, kuuliza masuala, na kulinganisha chaguzi, ili mabaraza waweze kuelewa athari za muda mfupi na mrefu za marekebisho yanayopendekezwa kwenye viwango vya uendeshaji, mitaji na wafanyikazi.
Core elements of a fiscal noteDirect, indirect, and one‑time costsOperating vs capital and lifecycle impactsAssessing assumptions and data sourcesComparing alternative cost scenariosCommunicating fiscal impacts to the publicSomo la 3Sera za akiba, sheria za bajeti iliyosawazishwa, na viashiria vya uendelevu wa kifedhaSehemu hii inaelezea sera za akiba, sheria za bajeti iliyosawazishwa, na viashiria muhimu vya afya ya kifedha, ikisaidia mabaraza kuhukumu kama bajeti ni imara, imara kimuundo, na inaweza kustahimili kupungua kwa uchumi au dharura.
Types and purposes of reserve fundsSetting and revising reserve targetsBalanced budget rules and exceptionsStructural balance vs one‑time fixesKey fiscal sustainability indicatorsUsing dashboards and trend analysisSomo la 4Msingi wa deni la manispaa: aina za deni, matoleo ya bonde, na athari kwenye bajeti za uendeshajiSehemu hii inatanguliza zana za deni la manispaa, jinsi bonde zinavyoundwa, na jinsi kukopa kunavyoathiri bajeti za uendeshaji, alama za mkopo na unyumbufu wa muda mrefu, ikiwezesha mabaraza kutathmini miradi iliyofadhiliwa na deni kwa uwajibikaji.
Types of municipal debt instrumentsGeneral obligation vs revenue bondsDebt service schedules and coverageDebt limits, policies, and covenantsCredit ratings and borrowing costsEvaluating debt‑financed capital projectsSomo la 5Kategoria kuu za matumizi: usalama wa umma, kazi za umma, bustani, makazi, serikali ya jumla, huduma za deniSehemu hii inachunguza maeneo makubwa ya matumizi ya manispaa na vichocheo vyake, ikisaidia mabaraza kuelewa wajibu wa msingi, nafasi ya hiari, na jinsi mabadiliko katika kategoria moja yanavyoweza kuathiri huduma, usawa na ahadi za muda mrefu.
Public safety staffing and equipmentPublic works, streets, and infrastructureParks, recreation, and cultural servicesHousing, homelessness, and human servicesGeneral government and administrationDebt service and fixed obligationsSomo la 6Mbinu za kuandika na kupendekeza marekebisho na motions za bajetiSehemu hii inaelezea jinsi ya kuandika marekebisho na motions za bajeti zilizo wazi, halali, kuratibu na wafanyikazi, na kujenga uungwaji mkono miongoni mwa wenzake, huku ikitarajia athari za kifedha, kisheria na kiendeshaji kabla ya mapendekezo kufikia sakafu ya baraza.
Identifying issues and budget leversWorking with staff on amendment languageStructuring motions and amendment formatsEnsuring legal and charter complianceEstimating fiscal and service impactsBuilding coalitions and negotiating changesSomo la 7Vyanzo kuu vya mapato ya ndani: kodi za mali, kodi za mauzo, ada, uhamisho wa serikali, bonde, na ruzukuSehemu hii inashughulikia vyanzo kuu vya mapato ya ndani, misingi yake ya kisheria, kubadilika na athari za usawa, ili mabaraza waweze kuelewa makadirio ya mapato, kutofautisha mapato pale inavyowezekana, na kulinganisha chaguzi na maadili ya jamii na uwezo.
Property tax structure and constraintsSales and use taxes and volatilityFees, charges, and cost recoveryIntergovernmental transfers and aidGrants, earmarks, and reporting dutiesVoter‑approved levies and bondsSomo la 8Vikwazo vya kawaida vya bajeti na maamuzi: fedha zenye vikwazo, sheria za uhasibu, na mipango ya dharuraSehemu hii inachunguza mipaka ya kisheria na vitendo kwenye chaguzi za bajeti, ikijumuisha fedha zenye vikwazo, sheria za uhasibu, na mipango ya dharura, na inaonyesha jinsi mabaraza wanavyoweza kusimamia maamuzi huku wakilinda huduma za msingi na akiba za hatari.
Restricted, dedicated, and discretionary fundsFund accounting and legal complianceMaintenance of effort and mandatesDesigning contingencies and reservesPrioritizing cuts and service levelsScenario planning for fiscal shocksSomo la 9Muundo wa bajeti ya kawaida ya manispaa ya Marekani: uendeshaji, mitaji, biashara, na fedha maalumSehemu hii inaelezea muundo wa bajeti ya kawaida ya manispaa ya Marekani, ikitofautisha uendeshaji, mitaji, biashara, na fedha maalum, na kufafanua jinsi pesa zinavyoweza na haziwezi kuhamishwa kati ya fedha chini ya sheria na sera.
Operating budget scope and limitsCapital budget and multi‑year planningEnterprise funds and rate‑payer modelsSpecial revenue and trust fundsInternal service and stabilization fundsRules for transfers between fundsSomo la 10Mzunguko wa bajeti na ratiba: maandalizi, vikao, kupitishwa, marekebisho, mapitizio ya katikati ya mwakaSehemu hii inatembelea kila hatua ya mzunguko wa bajeti wa kila mwaka, kutoka makadirio ya wafanyikazi wa mapema hadi kupitishwa kwa baraza la mwisho na marekebisho ya katikati ya mwaka, ikiangazia tarehe za kisheria, pointi za maoni ya umma, na wajibu maalum wa mshauri.
Pre‑budget forecasts and priority settingDepartment requests and city manager proposalPublic hearings and stakeholder engagementCouncil deliberations and amendment processAdoption, implementation, and monitoringMid‑year reviews and corrective actions
