A city faces a budget shortfall and must cut $2 million from public services. Using a priority-based budgeting approach, the first step is:
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A
Apply an equal percentage cut to every department's budget
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B
Rank all services by their alignment with community priorities and mandate before identifying cuts
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C
Eliminate all programs that serve fewer than 500 residents annually
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D
Freeze all new hires and capital expenditures for the fiscal year