The City has 17 neighborhood associations and more than 12 citizen advisory boards. The Lake Oswego's council-manager form of government gives policy authority to the City Council and administrative authority to the City Manager. City staff endeavors to make the most efficient use of the limited revenues received from property taxes, sales and services, franchise fees and intergovernmental agreements. Expenditures include public safety, parks and recreation, debt service, maintenance, redevelopment, library and general administration.