DHSed practical guide · Sources checked November 12, 2026
A budget, a contract and a payment answer different questions. Reading them together helps you see what the City planned, what it authorized and which payments have actually been found in the available records.
Start with one project or one fiscal year. Open the relevant source documents and keep the dates with every amount. A large collection of records can still have gaps in matching or coverage.
A budget is a spending plan
A proposed budget is a proposal. An adopted budget has been approved through the budget process. Later adjustments can change that plan. Check the version, fiscal year, fund and approval source before comparing numbers.
A project budget can include design, construction, inspection, equipment and other costs. The construction contract alone may cover only part of that total. Two amounts can differ because they describe different scopes rather than because a payment is missing.
A contract authorizes a defined purchase
A contract award identifies the work or goods and the supplier. A contingency allows for specified potential changes; it is not a statement that the whole allowance was spent. Amendments or change orders can alter the agreement.
Read the staff report and the actual Council action separately. A recommendation tells you what staff asked for. The minutes or verified recording establish the action taken. Do not assign a member's vote from the recommendation alone.
A payment register records transactions
A register can show a check, invoice, vendor, amount and account. Several invoice lines may share one check. Count the lines needed for the question you are answering without also adding the check total a second time.
To connect a payment to a project or contract, compare project and account identifiers, vendor, invoice, description and the original source page. A similar vendor name or nearby date is not enough on its own.
A simple example
Illustration only, not City figures: imagine a $100,000 contract with a $10,000 contingency and $70,000 in verified payments so far. The initial authorization can allow up to $110,000, while the found payments total $70,000. That does not prove the remaining $40,000 has been spent, saved or lost. More records and project status are needed.
Ask what the index covers
- Which dates and source documents have been collected?
- Does the amount cover one contract or the entire project?
- Are these issued payments, cleared payments or another accounting measure?
- Are credits, adjustments or retained amounts relevant?
- What is not yet linked or reconciled?
Use City finances for the collected reports and City Records for linked evidence. A difference is a question to investigate using the proper records. It should not become an accusation or an invented explanation.
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Sources and updates
- DHSed City finance collection with original source links
- DHSed public record explorer with source evidence
Prepared by DHSed with AI assistance from the linked public sources. Provider details can change. Send a correction.