Memo- Program Based Budgeting Format
.
. I Office of the City Manager I
Memorandum
To: Honorable Mayor and Members of the City Council
From: Steven C. Mielke, City Manager ~
Date: March 5, 1999
Subject: Program Based Budgeting Format
Attached to this memo you will find information concerning a proposal to convert a
budgeting format from a line item budget with activity information, to a program based
budget format.
With a program based budget, the focus on spending and revenues revolves around
the programs and services delivered to our customers, rather than around spending
. patterns of departments.
If properly implemented, program based budgeting can help to better show the net cost
of programs and services provided by the city. This method of budgeting should
provide better information to the Council and citizens on the true cost of programs and
associate the revenues generated by those programs to show which programs are self-
sufficient or, if subsidized, the level of that subsidy.
The staff has done some preliminary work in looking at the concept of program based
budgeting. If the Council is interested in pursuing this initiative, staff will begin the
rather extensive process of reformatting our information systems to accomplish a
program based budgeting approach.
Mayorccprogram based budget
.
Administrative Services
. City Managers Office
Memo
To: Lori Yager, Finance Director
From: Steven C Mielke, City Manager
CC: Jim Genellie, Assistant City Manager
Steven Stadler, Public Works Director
Date: 03/05/99
Re: Program Based Budget Goals
It When we met to discuss the Program Based Budget method, I stated I would draft
goal statements for review with the council, You were then to develop a template for
the budget that would match the goals,
Goals:
1. To provide a clear picture of the programs offered by the City,
2. To accurately reflect the true cost of City programs,
3. To provide better information, this will allow better decisions, on program and
services.
Methods:
1. Allocate overhead expenses to programs,
2, Convert department budget to program budget by department
3, Change accounting chart to reflect budget method.
4. Alter time accounting to reflect program budget method.
.
. Page 1
March 4, 1999
. 2000 PROGRAM BUDGETS
Overview
Attached is an example of what progam budgets may look like for the City of Hopkins. Program
budgeting can assist us in several ways. First it allows us to break down each department
according to what services or programs it provides for the city and and its' citizens. Second we
can see what costs are associated with these programs and how many tax dollars are used to
support them. Third and most importantly it will allow the council to prioritize programs for the
city in order of their importance. Fourthly, each program can develop initial performance
measures that help in monitoring and improving the performance of the program.
The councils prioritization of programs can assist us in determining wheter or not the greatest
percentage of tax dollars are going to support the net costs of the cities highest priority programs.
To further assist the council in budgeting, each program can establish its own goals or strategic
priorities. These can than be combined with the strategic priorities of the council and used to
implement strategic planning and goal setting for the city overall.
e Following is an example ofprogams or areas where the city may establish strategic priorities,
- Housing - City Facilities - Pavement Management Program
- Fine Arts and Music - Park Capital - Community Standards Enforcement
- Capital Projects - Market or Customer Research
- Communication Links - Budgeting - Technology
Another tool used in conjunction with program budgeting is called performance measures.
Through program budgeting performance measures and outcomes will be easier to identify and
implement. Performance measures and outcomes will assist us in monitoring and improving
program performance.
Following is an example of a performance measure and outcome that has been used in the past.
Measure Outcomes
-- Tax levy history in relation to consumer price index -- Sample properties - Cost per
month
--Comparisons to other communities
. In summary, program budgeting could be a useful tool for both staff and council in assisting us
to achieve our overall and specific objectives.
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