The cover page lists the major categories of municipal expenditures as a numbered "Class" under one of the "Ten Essential Elements of a Sustainable Future." The example above shows two Classes listed for "Element A" and two Classes for "Element B" (click image to open full sample page).
Each "Class" listed on the cover page is linked to a budget page in the workbook. Each budget page is formatted to allow users to list every budget item, in every program, in every division in that class. The example below shows budget lines, each with a code number, for "Youth Programs," which is listed as "Class G10" on the cover page.
The clipping below shows the first few lines of a sample budget page: