The largest budget items for cities are public safety and emergency services: funding for police departments, fire departments, and emergency services. Other large single expenditures include the services that make up the fabric of city life—streets, transportation, municipal courts, parks, and libraries.
The list of things that cities spend money on underlines the centrality of municipal government in the day-to-day lives of people who live and work in cities. City governments, especially the home rule cities that are home to millions of Texans, allow for citizen input into decision making at the local level while providing fundamental services and infrastructure.
-city looks at where to get general fund money (sales tax, property tax, etc.) and how to spend general fund money (public safety, community services, etc.), tax rates
A surplus is when a budget, which is a spending plan, proposes to spend less than is projected as revenue. If you budget to spend $100 over a period in which you receive $120, you will end up with a surplus of of $20.
A deficit, is the reverse: the budget proposes to spend more than regular revenue is projected to be. You budget to spend $120 but revenue is projected at $100, with a deficit of $20.
(An excess of federal expenditures over federal revenues;
occurs when more money is spent than received)