Why Is FS’s 2013 Budget TWICE the size of Fayetteville’s

Could someone please explain to me why the $271.4 million, 2013 Budget for the City of Fort Smith is TWICE the size of Fayetteville’s 2013 Budget of $134.8 million?
It can’t be growth, because Fort Smith has been  growing at 7% the past 10 years, while Fayetteville has been growing at 27% the past 10 years. It can't be because Fort Smith is so much larger, because FS has only 8400 more in population. 
A Director may even want to know why, so please, some smart number cruncher, give us the answer, why?