A budget summary is a condensed, accessible version of the budget designed to help average citizens understand key information without wading through hundreds of pages of technical documents. Good summaries explain where money comes from (tax breakdown, other revenues), where it goes (major spending categories), what's changing from last year, and what it means for taxpayers (tax impact). Summaries often use graphics, infographics, and plain language rather than accounting terminology. Many municipalities produce citizen-friendly budget summaries as standalone documents, recognizing that democratic accountability requires residents to actually understand how their tax dollars are used.