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City Councils, School Boards, Counties Boards of Supervisors and even the State Legislatures all have assets and liabilities that are revealed in their Comprehensive Financial Reports.
While budgets only reveals how much money has been allocated, the Comprehensive Annual Financial Report reveals how much money the agency gas accumulated.
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When a government agency spends more than the amount in their budget, they raise taxes to cover the deficit. When an agency has a million dollar budget and has a billion dollars in hidden secret bank accounts why don't they use those assets to balance their budget.
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In order to end the criminal misappropriations of funds we need to elect men and women to our local City Councils, School Districts and County Boards of Supervisors that will balance their budgets by transferring funds rather than borrowing money,
If you understand that raising taxes to cover deficits is a crime being perpetrated by unethical politicians, In order to end the criminal activity, we need to elect honest men and women to change the existing paradigm.
If a sufficient number of honorable men and women are willing to run for political offices in the counties they can end fraud being perpetrated by current elected officials.