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Priority Based Budgeting: Lessons Learned - Summer 2014 NCLGBA Conference
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Priority Based Budgeting: Lessons Learned - Summer 2014 NCLGBA Conference

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Priority Based Budgeting: Lessons Learned - Summer 2014 NCLGBA Conference

Priority Based Budgeting: Lessons Learned - Summer 2014 NCLGBA Conference

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  • 1. Priority Based Budgeting 1
  • 2. What is Priority Based Budgeting (PBB) An ICMA Leading Best Practice in local government that provides : • Comprehensive review of entire organization • Identifies every program offered • Determines program costs • Evaluates each program’s relevance to the government’s stated strategic goals 2
  • 3. What is Priority Based Budgeting (PBB) Goal of PBB: Each program ranked in terms of influence & alignment with achieving the strategic goals. Prioritization can be utilized for decision making: • Budget development • Strategic Planning • Resource re-allocation • Departmental work plan development 3
  • 4. Step 1: Determine Priorities City of Grand Island, Nebraska Community Priorities • Used to Differentiate Programs Offered to the Community • Not All Programs Achieve these Priorities • Programs that Achieve Many Priorities, with a High Degree of Influence, Achieve Highly in Prioritization (demonstrate high degree of relevance) Quality Service Priorities • Every Program Should Achieve these Priorities (though potentially, not every program does) • Not Used to Differentiate the Relevance of Programs in Prioritization Governance Priorities • Used to Differentiate Programs Designed to Support Governance 4 Quality of Life Stewardship of the Environment Safe Community Strategic, Sustainable and Maintained Development City of Grand Island Results Effective, Efficient and Sustainable Organization Accessible and Transparent Organization Stewardship of Resources
  • 5. Step 2: Clarify Priority Definitions (Strategy Maps) 5 City of Boulder, CO Priorities  Accessible & Connected Community  Economically Vital Community  Healthy Environment & Community  Inclusive & Socially Thriving Community  Safe Community Economically Vital Community Fosters regional and public/ private collaborative with key institutions and organizations that contribute to economic sustainability Provides for a quality of life that attracts, sustains and retains diverse businesses and creative entrepreneurs Helps sustain a qualified and diversified workforce that meets employers’ needs and supports broad-based economic diversity Invests in primary economic generators and businesses Encourages sustainable development supported by reliable and affordable city services Healthy Environment and Community Supports and sustains resource conservation Promotes and sustains a safe, clean and attractive place to live, work and play Promotes environmental stewardship in a manner that advances community sustainability goals Provides for inclusive and diverse recreational and arts programs Provides for multi- generational community enrichment and community engagement
  • 6. Step 3: Identify Programs Departments develop their own program inventories When defining programs, be clear on the objectives of what inventory will be used for Not too big, not too small, just right!  Measure relative size based on costs, people associated with program  Departments and Divisions = too big  Tasks = too small 6 CITY OF BOULDER, COLORADO Department Program Inventory Fund No. Department Providing Program Program Name 010 Community Planning & Sustainability General Business Assistance 010 Community Planning & Sustainability Business Retention and Expansion 010 Community Planning & Sustainability Business Incentive Programs 010 Community Planning & Sustainability Business Partnerships and Sponsorships 140 Community Planning & Sustainability Energy Decarbonization 140 Community Planning & Sustainability Green Job Creation 140 Community Planning & Sustainability Climate Adaptation Planning 112 Community Planning & Sustainability Comprehensive Planning 112 Community Planning & Sustainability Intergovernmental Relations 112 Community Planning & Sustainability Historic Preservation 112 Community Planning & Sustainability Ecological Planning Directions: For all of the programs and services in your department, identify the program name. When completed, please e-mail the Program Inventory back to Jim Reasor Monday, July 26, 2010 City of Boulder, Colorado
  • 7. Step 3: Allocate Costs with Programs 7 • Choose a reasonable allocation methodology: • Divide costs by FTE (i.e. supplies line item) • Assign costs directly to program (i.e. annual audit)
  • 8. Step 4: Score Programs against Priorities & Attributes Basic Program AttributesCity of Boulder’s Priorities • Mandated to Provide the Program • Reliance on the City to Provide the Program • Cost Recovery of the Program • Change in Demand for the Program • Size of Population Served • And/or any other criteria that is relevant to your community • Accessible & Connected Community • Economically Vital Community • Healthy Environment & Community • Inclusive & Socially Thriving Community • Safe Community 8
  • 9. Peer Review (Quality Control) Process 9
  • 10. 10 “Resource Alignment Diagnostic Tool” City of Boulder, CO Applying Prioritization to Frame A New Conversation
  • 11. Priority Based Budgeting Panel Discussion 11