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NYS Comptroller


The Academy for New York State's Local Officials

Multiyear Financial Planning: A Tutorial for Local Government Officials

Module 3: Projecting Expenditures


Expenditures can be projected in terms of their object, their function, or both. They may also be broken down by line item, as in budgets.

Projecting expenditures by object allows a locality to think in broad terms about trends by major type of expenditures. The links below discuss the major categories of expenditures by object:

In order to identify relative size/growth of program areas, it may be helpful to analyze expenditures by function as well.

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