Annual budgets are the document that determines what sources of funding are planned for the year and how much money can be spent for operations and capital projects.  This workshop will explore various aspects of the budgeting process for Fire Departments and Fire Districts.  We will compare and contrast city departments vs special districts and explore how budgeting for each type of entity is unique.  We will also explore aspects of budgeting that are especially difficult in an environment where the rules keep changing.