The FY 2011 Current Service Funding Level (CSFL) budget created by the Office of the Chief Financial Officer provides an estimate of the costs to each agency to execute its current FY 2010 programs and functions in same manner for the next fiscal year, without consideration of any policy decisions the Executive may decide to implement. A major difference between the CSFL and the Mayor’s proposed FY 2011 budget is that the CSFL does not have to adhere to the requirement of balancing expenditures with revenue. It should also be noted that the CSFL is not a budget target for FY 2011; it should be used as a comparative tool for policy decisions made by the Mayor.