The City's Operating Budget is a flexible spending plan which serves as the legal authority for departments to commit financial resources. The Operating Budget underscores the City Council's commitment to continue to make cost containment a high priority while adhering to the Budget Development Guidelines. Fiscal strength and long-term financial stability are key components of these principles.

The Operating Budget is summarized at a division level. Divisional budgets consolidate program activities into similar service categories within a fund with the intent of reducing the cumbersome nature of a program-based budget document. Every effort has been made to present the budget document in a "user-friendly" format with increased emphasis on trends and written explanations.