# Owen Sound Budget Data

These CSV files are extracted from the municipal reading-list PDFs. They are intended for analysis and comparison, while the source PDFs remain the authoritative documents.

## 2026 Mayor's Budget

- `2026-budget-key-facts.csv` - headline increases and staffing/overhead facts from PDF page 3.
- `2026-budget-tally-sheet.csv` - 63 division-level rows from the 2026 Draft Budget Tally Sheet on PDF page 5. Values are numeric CAD amounts; negative values represent revenues or reductions.
- `2026-budget-summary.csv` - major operating-budget totals and levy figures from PDF page 5.
- `2026-general-revenue.csv` - general-revenue accounts and subtotal from PDF page 7.
- `2026-capital-levy.csv` - capital-levy accounts and total from PDF page 8.
- `2026-general-debentures.csv` - general-debenture budget lines from PDF page 9.
- `2026-debenture-annual-payments.csv` - listed annual debenture payments from PDF page 9.

The listed annual debenture payments total $1,535,813, while the budget table lists $1,535,812 for debt payments. Both values are preserved as printed.

## 2027-2031 Capital Plan

- `2027-2031-capital-plan-summary.csv` - all 218 project rows from the five-year capital plan summary, including source page, department, division, project number, start date, priority score, project name, and total project budget.
- `2027-2031-capital-by-year.csv` - project counts and total budgets grouped by start year.
- `2027-2031-capital-by-department.csv` - project counts and total budgets grouped by department.

The project CSV totals $69,476,550, matching the capital plan PDF's printed Grand Total. The parser includes legacy project identifiers such as `28D.10`, `28G.1`, `27N.1`, `30A.3`, and `30D.4`, as well as repeated placeholder identifiers such as `CAP-27-XXX`.

## Extraction notes

- Source: `../05-2026-mayors-operating-budget.pdf`, pages 3, 5, 7-9.
- Source: `../06-2027-2031-capital-plan-summary.pdf`, pages 1-7.
- Amounts are stored as unformatted numeric CAD values without currency symbols or thousands separators so spreadsheet tools can calculate them directly.
- PDF extraction can preserve printed typos and rounding differences. Review the source page before treating a value as a legal, accounting, or funding commitment.
- `SHA256SUMS` records checksums for the extracted CSVs and budget indexes.