Does the city report its budget at the program level, or only down to the department level?

After reviewing the City of Tallahassee’s Approved Budget for Fiscal Year 2021 found in https://www.talgov.com/transparency/budget-fy21.aspx and the review sheet attached, please discuss in one page how does the budget document perform as a management tool. In particular, answer the following:

-Does the city report its budget at the program level, or only down to the department level?
-Is the document an effective management tool? How?
-Any suggestions for improvement?

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