Which budget type accounts for ongoing government expenses?

The operating budget is focused on the ongoing expenses that a government incurs in its day-to-day operations. This includes expenditures for salaries, utilities, supplies, maintenance, and other routine expenses necessary for the functioning of government services.

Unlike a capital budget, which is used for long-term investments and projects (such as infrastructure development), the operating budget encompasses the recurring costs crucial for maintaining current operations. This ensures that services such as public safety, education, and healthcare can continue without interruption.

The special project budget is tailored for specific, often temporary initiatives that do not cover ongoing expenses. Similarly, the discretionary budget pertains to spending that is not mandated and can be adjusted in the budgeting process, often focusing on areas that can vary year by year rather than fixed ongoing costs. Therefore, the operating budget is the primary budget type that accurately reflects ongoing government expenses, making it the correct choice.