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The last in a series of nine NebGuides on state funding and sources, this publication discusses state and local subdivision budget preparation and implementation.
All levels of government must plan for the future, making decisions about what services to provide and how to pay for them. This process, called budgeting, is often difficult because "worthy causes" exceed available funds.
According to Nebraska law, both the state government and local government subdivisions must establish annual operating budgets. Moreover, certain procedures must be followed in the development of these budgets. The budgeting process is precisely defined to ensure that citizens have an opportunity to express their preferences on matters relating to public revenues and expenditures.