Great visual style; I love the polish that you put into the interface -- as well as the player's walk animation. Also, nice use of the theme.
Like other commenters, I had trouble playing (even after reading the instructions). If you ever do more work on the project, you might consider adding text labels on buttons, changing button art depending on if you can afford it (for buildings) or if it's toggled (police/construction), etc, etc. Of course, it's hard to add that kind of detail during a short game jam. Looks like you set out to do a challenging project; good on you for taking a stab at it.