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A capital budget is a strategic finance long-term expenditures such as fixed assets like facilities. This process includes the evaluation of long-term investment proposals along with estimating future cash flows.
An operating budget deals with expenditures where purchases are financed through the operating cash flows and are expensed within the fiscal year.
One of the requirements of the Municipal Drinking Water Licensing Program is the preparation of a financial plan for the City's water system.
The water and wastewater financial plans include statements that project assets, liabilities, accumulated surplus, revenue, and expenditures.
Consolidated Financial Statements