The pie chart above describes the government services on which cities spend tax dollars for as reported in budgets filed with the State Auditor for 2001-02. The largest functional category of spending is "General government" which is a general category that includes expenditures for the mayor's office, the city administrator, city council and functional departments such as personnel. Other functions comprising this category include community development, codes enforcement, and planning and zoning. These total 33 percent of city spending for 2001-02.

"Public safety" and "public works" account for about 26 percent and 27 percent of total city spending respectively. Public safety means police and fire and public works include streets, storm sewers, street lighting, and utilities like water and sewer, to the extent fees for service do not completely cover the cost.

"Culture and recreation" makes up 12 percent of city spending for 2001-02. While not a large share, this category is far more important to municipal spending than any other type of government in Nebraska. Included in this category are libraries, parks, pools and other recreational facilities.

The "health and human services" category is less significant compared to county or state spending. The data table linked below contains city spending by category information in tabular form.