Local government budgets are something like 75% personnel related and if you look at recent studies, public safety cuts have been the last resort for many.
You also need to balance short and long-term outcomes. Cutting education (teachers) or even social services, recreation programs, etc have longer term implications...ie the potential for more "at risk" kids resulting in the potential for more to turn to crime.
Even cutting basic public works programs have implications.
Budgeting a city during times of significant revenue shortfalls is not quite as simple as balancing the family budget.
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