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INFORMATIONAL MEMO <br />Page 2 <br />a. Level of mandate to provide program <br />b. Reliance on City to provide program <br />c. Cost recovery of program <br />d. Change in demand for program <br />e. Size of population served <br />f. Community support for program <br />4. How do we know if we are successful? Performance measures can be used to determine <br />if we are going in the right direction. <br />5. How do we ask better questions that lead to better decisions about what we do and why <br />we do it? Resources can be allocated based on the prioritization of programs. <br />The following elements of budgeting can be utilized to help answer these questions: <br />Community Involvement <br />In order to determine the answer to `what are we in business to do?', it is imperative to get <br />community members involved in the budgeting process. Public participation can help government <br />be more accountable and responsive, and can improve the perception of the value the public <br />receives from government. The Government Finance Officers Association (GFOA) recommends <br />that governments incorporate public participation efforts in planning, budgeting, and performance <br />management results processes. Although the City has consistently provided opportunities for <br />public input through public hearings and budget workshops, there are always ways to improve <br />accessibility. <br />Program Budgeting <br />Program budgeting answers the question `what exactly do we do?'. Program -based budgeting is <br />a tool where all budgetary information is organized around the City's programs and services, <br />instead of by department and division. The result is a budget that shows costs of the program, <br />revenues generated by the program, and how the program ties to citywide goals. <br />Departments and divisions typically include several individual programs. Budgeting by programs <br />increases transparency and accountability within departments by breaking down budgets into <br />smaller, easy to understand units. Programs are also easier to manage and help hold staff <br />accountable. <br />Rather than incrementally increasing or decreasing the budget each cycle, program budgeting <br />requires that the entire budget is reviewed during each budget process. When economic <br />downturns force difficult budget decisions, it's easier to trim the budget when you know how <br />programs stack up against the priorities of the City. Conversely, when new revenue sources are <br />identified, policy can ensure that the additional revenue sources are applied to priorities. <br />Prioritizing Programs and Aligninq Programs to Strategic Goals and priorities <br />This next step in the process helps answer the question `how do we prioritize programs?'. Once <br />programs are identified and budgets are allocated to programs, each program is then evaluated <br />against established attributes. These attributes can include whether the program is mandated, or <br />how much of the population is served by the program. The higher the program scores on the <br />rating scale for each attribute, the higher the priority to the City and the community. Once the <br />programs are scored, then each program is linked to strategic goals and priorities to demonstrate <br />how much the City invests in each. <br />Performance Measures <br />Measuring performance provides a quantifiable way to recognize successes and identify areas <br />needing improvement, and allows policy makers, managers, and residents to evaluate the quality <br />and effectiveness of government services. In other words, it answers the question `how do we <br />12 <br />WA2017 Info Memos\Info Memo - PBB Update 8.31.17.docx <br />