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1/2/2025 <br />7 <br />Budgets Do Not Include All the Funding Needs <br />•According to the Institute of Local <br />Governments, operating budgets and <br />financial reports do not reflect <br />important issues such as deferred <br />maintenance <br />•Table is from the provided reference <br />materials <br />13 <br />City Budget Overview <br />13 <br />14 <br />Page 91 of 109