A budget cut is a reduction in spending compared to the previous year or compared to what was requested. Cuts may affect specific programs, entire departments, staffing levels, or service delivery. Municipalities implement budget cuts when revenues decline, when councils choose to limit tax increases, or when priorities shift away from certain services. Cuts can take various forms: eliminating programs entirely, reducing service hours or frequency, postponing capital projects, or leaving staff positions unfilled. Deciding where to cut involves difficult tradeoffs—every spending area has supporters who will oppose reductions. Budget cuts often generate significant public debate about service priorities.