Part I. The Budget Process
Remember as you write that the points in this section are strictly related to processes.
1. Discuss in detail the process for preparing and approving your organization’s budget.
a. When and who prepares revenue forecasts?
b. Do they have budget policies?
c. How do they integrate their policy priorities into budget decisions?
d. If they have them, how often are budget policies reviewed?
e. Where is the budget office/function located?
f. What are the qualifications of the staff working in the budget office?
g. Evaluate the budget guidelines. Are they available online?
h. What seems to be the guiding philosophy/style of the chief executive?
(Participatory, limited debate, arbiter)
i. What kinds of conflicts appear to permeate the budget process?
j. How well does the organization manage conflict related to the budget process?
k. What is the role of the legislative body/governing board?
l. What kind of software capabilities supports the budget function?
m. What is the general satisfaction with the software?
n. How are citizens/stakeholders involved in the budget process? Is their input used
Part II. The Budget Document
Remember as you write that the points in this section are strictly related to the budget document and all
documents like department head worksheets and other materials and/or software.
1. Discuss in detail the documents i.e., worksheets, used in making budget decisions.
a. What kind of budget is prepared?
b. What evidence exists of the innovations in documents introduced over time?
c. Does the information prepared by department heads on their worksheets etc…
appear to be effectively used in budget deliberations?
d. Do department heads regard the process as fair to them?
e. Discuss the performance measures used in the budget process.
f. Are performance measures used effectively to evaluate budget priorities?
g. What recommendations would you offer to improve budget deliberations?
Part III. Overall Recommendations
Remember as you write that the points in this section are your opinion based on your research and what
have learned from this course.
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12. Identify the top 10 things this organization can/should do to improve its budget process
a. If it lacks adequate IT capacity, consider the costs and benefits of an upgrade.
b. If performance measures are poorly integrated into the decision process, you
should offer realistic recommendations.