Each year, the Budget Committee, City of Salem staff, and the Salem community work together to shape the government spending plan. The Adopted Budget is a detailed record of the spending plan approved for the City of Salem. It contains a list of the services provided by the City, key performance measures, and the spending levels proposed to attain those results. 

The General Fund and other operating funds are found in Book 1. Book 2 includes the Public Works Fund, Water and Sewer Fund, and the City's construction-related funds.  The Urban Renewal Agency budget is included in Book 3.