address any and/or all of the following:
1. Revenue – Sources of income; amounts/percent derived from different sources of income; revenue in dollars and/or percent compared to previous years; revenue forecasts for future years; other issues concerning revenue.
2. Expenditures – Nature of expenditures; comparison of expenditures vs. revenue for current year/previous years/future years; allocation of revenue for operational vs. capital expenditures; other issues concerning expenditures.
3. Administration – Methods of collection of revenue; oversight of expenditures; structure of government; planning efforts (strategic, capital, etc); type of budget used; other issues concerning administration.
4. Context – Efforts concerning transparency, progressive or regressive taxation, budgeting as an economic development tool, revenue and expenditures versus other nearby local governments, accountability efforts.