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INFORMATIONAL MEMO <br />Page 3 <br />ATTACHMENT A <br />1. Line Item Budget <br />a. Very detailed budget which includes account codes and budget amounts <br />b. Outdated model which doesn't meet current budgeting guidelines <br />2. Program Budget <br />a. Includes financial data at the program level <br />b. Organized around city programs <br />3. Performance Budget <br />a. Similar to Program Budget <br />i. Strong emphasis on the performance measures <br />ii. Results in outcome focused budget <br />b. Can be oriented around programs, organizational structure, or financial structure <br />4. Program - Performance Budget <br />a. Hybrid of Program / Performance Budgeting <br />b. Focus is on programs, with emphasis on performance (either performance <br />measures, goals and /or objectives) <br />c. Often includes accomplishments within programs <br />5. Zero -based Budget <br />a. each year budget is built from ground up <br />b. Made popular by Harvard Business Review article in the 1960s, but not practical <br />for most cities <br />c. Can be practical for certain expenditure types, including travel <br />6. Expenditure Control Budget <br />a. Budget is set based on pre- determined amount available <br />7. Incremental Budgeting <br />a. Starts with last year's budget and adjust expenditure categories based on different <br />factors <br />b. Includes "decision packages" which allow for deviations from predetermined <br />increments <br />c. Most common budgeting type <br />8. Budgeting for Results <br />a. Typically linked to strategic plan <br />b. Citywide goals are supported by department /program goals <br />9. Priorities of Government <br />a. A form of Budgeting for Results <br />b. Start by determining priorities, then develop strategies to advance the priorities <br />c. Also called Price of Government <br />H: \Temp - Ana 1 \00.docx <br />87 <br />