Charges and fees make up the largest share of revenue for cities, but only 13% for counties. Both cities and counties spend the majority of their budgets on public safety. For counties, the next highest share is public assistance programs, followed by health and sanitation, general administration, public facilities, recreation and education, and debt services. For cities, the highest share is public services, followed by transport, healthcare, general administration, community development, culture and leisure. However, during times of economic crisis, demand and spending on public assistance and health care increase (Cummins 2014, 237). ).Local government budget decision making differs from state government. A relatively small portion of city and county revenues are considered discretionary each year, and while election budgeting is significant at the state level, it is only required at the local level if a jurisdiction seeks to raise taxes (Cummins 2014, 236). In times of budget crisis