Accounting Question

Regarding a budget for a municipality, what is the difference between
an operating budget and a capital budget?
Would you also show the source of revenues (not just expenses) on the
What types of line items might I find on a municipal operating budget
and a capital budget?
Reply to
The basic difference is, the operating budget goes toward daily, on-going, regular expenditure types of items.
The capital budget would be to improve and/or build new assets (buildings, roads, etc.)
Depends. Most cases, yes.
Salaries, utilities, etc on an operating budget.
Construction and equipment costs on a capital budget
Reply to
Paul A. Thomas

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