lindsey duncan– city of surprise brandi suda – city of flagstaff candace cannistraro – city of...
TRANSCRIPT
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Simplifying the Budget Process
Lindsey Duncan– City of SurpriseBrandi Suda – City of FlagstaffCandace Cannistraro – City of Mesa
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How the Budget Process Can Seem
What can we do about it?
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When is it too much information?What information is actually valuable? Full preliminary budget books take a considerable amount
of staff time for both content and formatting Department schedules, Financial Schedules, 200 plus pages
Replaced with Summary of Proposed Budget Assumes they have the current budget book and outlines just the
changes, 26 pages, bookmarked electronic council report Gives an overview and status of the various funds and overall
budgetary pressures Gives an overview of significant changes in department budgets
No More Preliminary Budget Books
“This is the best s
ummary of the
budget we have ever had.”
“We don’t need to meet with all the
departments. It’s all right here.”
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Timelines are aligned with annual budget processProcess coordination and oversite is done centrallyAll financial information is reviewed centrally
Requires additional staff time and effortAvoids conflicting information being presentedAvoids the surprise factor
Coordinate Related Processes
What did they just say?!
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OMB reviews and presents all documents from departments to City Council in a comprehensive manner.
Department staff are in attendance for specific questions or background regarding the fee.
Ensures adherence to the 60 day legal posting requirementIncreased standardization of reports/informationIncreased efficiency of presentation of informationProvides a logic check for departments
Fees and Charges Process
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One consolidated report and presentation is created for all five Mesa utilities
OMB Director leads presentation and serves as facilitatorAdoption of new rates are aligned with adoption of budget
Unified voice in rate and structure recommendationsEnsures adherence to legal requirementsFocus on overall health and sustainability of the Enterprise
fund
Utility Rate Modifications
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How do you ensure Budget staff and Department staff are speaking the same revenue/expenditure story?
Roundtable Question
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Line item budgeting allows for tracking the type of expense but it doesn’t say why the expense was needed
Mesa discontinued giving line item information to the City Council, including removing all but the City level schedule from the budget book
Long discussions with Council and requests for additional information regarding travel, professional services and such went away
But what do we give them then?
Replace What with
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Mesa’s Budget Documents
No Divisions or Sections
Only Expense Categories
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What type of documents do you share with your Council for budget review?
Roundtable Question
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What are the overall goals/vision of the City?What is the department’s public purpose? Why do they
exist?How does what we do align with the city’s goals/vision?What are next year’s goals/objectives for each
department/program?How will they know if they are successful?What resources will it take to be successful?
Performance/Activity Based Budgeting
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How do you incorporate Performance Management in your budget process?
Roundtable Question
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Finance meets with all departments on budget requests includingRevenue estimatesChange requests (supplemental requests)Capital Projects
Budget prepares a list of change requestsBased upon capacity for additional positions and programs
categorizes Yes, Not Now, Maybe Finance prepares a recommendation for the City ManagerCity Manager approves recommendation or adds/requests
changes
Developing the Budget with City Management
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What role does the budget workgroup play in meetings with/recommendations to City Management?
Roundtable Question
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Position Requests
DescriptionJustification
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Human Resources Review
HR reviewed and classified every position requested based on the form
Now, HR is given list of positions along with description and justification
HR reports approximate grade for personnel estimates
Upon approval, HR performs formal analysis
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Straightening the Pipes Effortat the City of Flagstaff
Goals
1. Simplify & improve the process for both users and finance staff2. Shorten entire budget process from beginning to end3. Save time & effort for all
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Straightening the PipesKey to Success
Key to our success was obtaining feedback at all levels in the organization.Surveyed all employees that were involved in the
budget process Held meetings with employees at all levels within
the City
REMINDER: Check-in and reevaluate further changes
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Straightening the PipesObtaining Feedback
What did we ask and discuss:Usefulness of materials provided by FinanceHow well they thought they understood the various
budget steps/processesQuality of communication they receiveFeedback on some ideas the Finance staff
presented for improvements
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Reduced data entryReduced the amount of required paperworkEliminated steps that provided minimal valueRealigned deadlines to match better with decision
pointsProvided more timely financial data to Departments Improved timeliness & quality of communicationCut approx. 3 weeks off the overall process
Straightening the Pipes Results
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What internal processes did you go through to begin simplification?
Roundtable Question
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Council Presentation of the City Manager’s Recommended Budget
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Stop the Parade
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Stop the Parade
Not necessary to showcase the entire department during the budget presentation
Nor is it necessary to hear every department’s budget
Consistent organizational wide budget messageReduces the opportunity for political persuasion
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Focus on Topics, Decision Points & Results
Work to move the focus away from detailed financial data. Focus on the highlights.
Only present those departments or topics with budgetary issues that need feedback and input from Council.
Consider focusing the discussion and presentation on how the budget will further/align with the Council Goals/Strategy Plan, etc.
Council can still request specific presentations based on the information in the preliminary budget overview.
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Do you hold Budget Retreats? How do you receive feedback from stakeholders?
• Timing?• Frequency?• Content?• Format?
Roundtable Question
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How do you inform your Council and incorporate their input in the budget process?
Roundtable Question
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In Closing