Question: How do cities spend money?

Sources: Sources may include infographic; explanatory text; pie chart with sample budget; excerpted and annotated copy of city budget (see Louisville budget, 19-20 fiscal year, for example)

Task: Work together to sort and categorize ways your city spends money.

Vocabulary: budget, expenditures, revenue, percentage, utilities, public, police, local, firefighter

EXPLANATION: Purpose is to teach students about spending for local government services. The budget tells how much money can be spent on each service provided by a local government. A city’s expenditures cannot be greater than its revenues. It is the job of the city officials to develop and propose a budget to the governing board each year. The council or commission reviews the proposed budget and may modify it before adopting an annual budget. Each city in Kentucky chooses to spend its money in its own way, based on the specific needs of its citizens.