This report is intended for the internal use of the City of Cupertino , and may not be provided to, used, or relied upon by any third parties.
Proprietary & Confidential
FINAL REPORT
City of Cupertino
BUDGET PROCESS REVIEW
December 20, 2022
Moss Adams LLP
999 Third Avenue, Suite 2800
Seattle, WA 98104
(206) 302-6500
Budget Process Review Report
FOR INTERNAL USE OF THE CITY OF CUPERTINO ONLY
Table of Contents
Introduction 3
A. Background, Scope, and Methodology 3
B. Commendations 3
C. Summary of Observations and Recommendations 4
GFOA Best Practices Evaluation 6
Observations and Recommendations 14
A. GFOA Alignment 14
B. Budget Development and Monitoring 15
Appendix A: Survey Results 20
Appendix B: GFOA Best Practice Sources 31
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IN TRODUCTION
As identified in the City of Cupertino’s (the City) annual internal audit workplan, Moss Adams conducted a review of the City’s budget development and ongoing monitoring processes. The goal of this engagement is to identify opportunities to improve workflows, strengthen communication, and confirm alignment with industry standards. This work was conducted between October 2022 and December 2022 and consisted of the following four phases:
PHASE DESCRIPTION
1 Start-Up and
Management
Project initiation consisted of collaborative project planning and project management with the City, including developing our scope of work and final work plan.
2 Fieldwork Fieldwork included interviews, document review, staff survey, and Government Finance Officers Association (GFOA) standards and best practice research. We worked with City staff to obtain the most current information and insights through:
• Interviews: We conducted interviews with budget and finance staff and leadership to gain an understanding of the City’s current budget development and monitoring environment.
• Document review: We received documents including policies, procedures, reports, guides, and other budget-related documentation. • Survey: We distributed a budget process review survey to solicit feedback from cross-functional stakeholders.
• Best practice research: We conducted research of GFOA standards and best practices to establish baseline data for comparison to the City’s processes.
3 Analysis Based on the information gained during fieldwork, we assessed the current conditions and identified opportunities for improvement. Leveraging best practice information and our own experience from working with similar entities, we developed actionable recommendations.
4 Reporting We communicated the results of our analysis with observations and recommendations presented first in a draft report that was reviewed with management to confirm the practicality and relevance of recommendations before finalizing the report.
GFOA Distinguished Budget Presentation Award
The City received the GFOA’s Distinguished Budget Presentation Award for the FY21-22 budget.
This award recognizes excellence in both the development of the budget and the organization of the budget document. This award was developed to recognize local governments that prepare and present budgets of the highest quality. To this end, the criteria for this award align with the budgeting best practices developed by the GFOA and the National Advisory Council on State and Local Budgeting.
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The City’s Distinguished Budget Presentation Award serves as an endorsement of quality by the GFOA. Because the GFOA is the preeminent organization of public finance professionals in North America, this award signifies that the City’s budget practices, and budget documents are of the highest quality amongst local governments in the United States and Canada.
Public Engagement and Use of Technology
The City of Cupertino is an innovator in budget-related public engagement through the utilization of technology and unique community participation opportunities. Like other municipalities in this space, the City utilizes OpenGov to allow citizens to search and understand the City’s financial data. One particularly innovative City practice is the development of both the Resident Tax Calculator and the Budget Forecast Tool, which helps Cupertino residents to understand how their tax dollars are spent and how the City’s service decisions impact its finances. Cupertino was recognized for these novel technologies by the California Society of Municipal Finance Officers (CSMFO) 2022 Innovation Award.
The City’s Budget & Bites annual workshop also signifies an innovative approach to budget-related community engagement. This novel community forum provides residents with the education necessary to understand and explore the flow of City finances from tax and revenue streams to their impact on residents.
Customer Satisfaction
In the survey administered to department-level staff involved in budgeting, the Finance team received considerable praise—between 72% and 90% of respondents rated the level of professionalism, communication, and assistance provided by Finance staff as satisfactory or extremely satisfactory.
Specifically, survey respondents noted the following activities as particularly useful:
• Annual and quarterly budget kick-off meetings
• Business Analytics training
• Finance team responsiveness, professionalism, and assistance • Innovative solutions to make budgeting information accessible • Quarterly financial reports
Among the Finance team, interviewed staff commented on the high levels of collaboration and mutual support across budgeting processes. Strong team dynamics, and inter-departmental relationships significantly contribute to optimized performance and increased efficiencies.
Observations and recommendations were grouped into two categories: 1) GFOA alignment, and 2) budget development and monitoring. Observations and recommendations are summarized below and detailed in further detail in Section III
.
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OBSERVATIONS AND RECOMMENDATIONS
GFOA Alignment
1. Observation
Cupertino’s budget process acts in accordance with the significant majority of budget best practices developed by the GFOA (76 of 80 criteria in total); however, there are four elements of the City’s budget process that lacked documentation to support alignment with best practices.
Recommendation Develop a prioritized implementation plan to support progress towards full alignment with GFOA best practices in the four categories that are not aligned.
Budget Development and Monitoring
2. Observation
Although budget development and monitoring training is provided by Finance during onboarding and revisited at a high level during budget kick-offs, departmental staff engaged in budgeting desire more in-depth and regular training to keep up with continuous changes within the City.
Recommendation Develop regular training and refresher courses for staff engaged in budget development and monitoring across City departments.
3. Observation
Finance has developed several guides, tools, and instructions to support staff across all phases of the development process that are stored in several places across the City’s systems. This has led to inefficiencies finding and using the most updated documents.
Recommendations
A. Create a dedicated space on the HUB to consolidate budget guides, instructions, and tools.
B. Create a budget lifecycle overview outlining each phase of the budget development and monitoring process with links to tutorials or systems used to support deliverables across each phase.
4. Observation
The City uses OpenGov to submit, review, and approve budgets; however, the status of budget reviews and approvals occurs via email, leading to challenges effectively communicating budget progress.
Recommendation Evaluate opportunities to provide more relevant status indicators in OpenGov, and train staff on OpenGov’s budget status and notifications features.
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GFOA BEST PRACTICES EVALUATION
The following table summarizes the results of our analysis comparing Cupertino’s budget practices against best practices as outlined by the GFOA and NACSLB. This includes four principles, 13 categories, and 80 criteria.
GFOA/NACSLB BEST PRACTICE ALIGNMENT WITH
STANDARD
SUPPORTING EVIDENCE
PRINCIPLE 1: ESTABLISH BROAD GOALS TO GUIDE
GOVERNMENT DECISION MAKING FULLY ALIGNED
1.1 Assess Community Needs, Priorities, Challenges,
and Opportunities FULLY ALIGNED
Identify stakeholder concerns, needs, and priorities FULLY ALIGNED Budget Message, City Work Program, Community Profile,
Strategic Goals, and General Fund Forecast. Evaluate community condition, external factors, opportunities and challenges FULLY ALIGNED
1.2 Identify Opportunities and Challenges for
Government Services, Capital Assets, and
Management
FULLY ALIGNED
Assess services and programs, and identify issues,
opportunities, and challenges FULLY ALIGNED
Budget Message, Capital Improvement Program, City Work
Program, Strategic Goals, Community Profile, and General Fund Forecast.
Assess capital assets, and identify issues, opportunities, and challenges FULLY ALIGNED
Assess governmental management systems, and identify
issues, opportunities, and challenges FULLY ALIGNED
1.3 Develop and Disseminate Broad Goals FULLY ALIGNED
Identify broad goals FULLY ALIGNED Strategic Goals, Department Performance Measures
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Disseminate broad goals and review with stakeholders FULLY ALIGNED Strategic Goals, Department Performance Measures PRINCIPLE 2: DEVELOP APPROACHES TO ACHIEVE
GOALS
MOSTLY ALIGNED -
Presence of not aligned
subcategories
2.1 Adopt Financial Policies MOSTLY ALIGNED - one
subcategory not aligned
Develop policy on stabilization funds
FULLY ALIGNED
Economic Uncertainty Reserve; Committed, Unassigned
Fund Balance, and Use of One Time Funds Policy; Long
Term Financial Stability Policies
Develop policy on fees and charges FULLY ALIGNED City Code: Clean Water and Storm Protection Fee, Storm Drainage Service Charge, Department Fees
Develop policy on debt issuance and management
FULLY ALIGNED
Expenditure Policies; Capital Improvement Policy;
Committed, Unassigned Fund Balance, and Use of One Time Funds Policy
Develop policy on debt level and capacity FULLY ALIGNED Legal Debt Margin Develop policy on use of one-time revenues FULLY ALIGNED Use of One Time Funds Policy Evaluate the use of unpredictable revenues FULLY ALIGNED Use of One Time Funds Policy Develop policy on balancing the operating budget
NOT ALIGNED
The City currently follows the California state requirement to have a balanced operating budget. GFOA recommends that
local governments adopt a policy that mandates balancing the budget and explains other statutory requirements
imposing a balanced budget.
Develop policy on revenue diversification FULLY ALIGNED Revenue Policies Develop policy on contingency planning FULLY ALIGNED Budget Amendment Process
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Consider a long-term financial planning policy, committing officials to considering the long-term implication of decisions made today
FULLY ALIGNED Budget Procedures, Long Term Financial Stability Policies
2.2 Develop Programmatic, Operating and Capital
Policies and Plans FULLY ALIGNED
Prepare policies and plans to guide the design of programs and services FULLY ALIGNED City Code
Prepare policies and plans for capital asset acquisition, maintenance, replacement, and retirement FULLY ALIGNED Capital Improvement Policy, City Code Capital improvement plans should employ a long-term
planning horizon FULLY ALIGNED Capital Improvement Program
2.3 Develop Programs and Services That Are
Consistent with Policies and Plans FULLY ALIGNED
Develop programs and evaluate delivery mechanisms FULLY ALIGNED City Work Program, Notable Accomplishments, New Initiatives, Department Narratives
Develop options for meeting capital needs and evaluate
acquisition alternatives FULLY ALIGNED Capital Improvement Program Identify functions, programs, and/or activities of
organizational units FULLY ALIGNED Department and Function Budget Sections Develop performance measures FULLY ALIGNED Department Performance Measures
2.4 Develop Management Strategies FULLY ALIGNED
Develop strategies to facilitate attainment of program and financial goals FULLY ALIGNED City Work Program, New Initiatives, and Department and Function Budget Sections
Develop mechanisms for budgetary compliance FULLY ALIGNED Budget Monitoring Procedures
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Develop the type, presentation, and time period of the
budget FULLY ALIGNED Budget Calendar
PRINCIPLE 3: DEVELOP A BUDGET CONSISTENT WITH
APPROACHES TO ACHIEVE GOALS FULLY ALIGNED
3.1 Develop a Process for Preparing and Adopting a
Budget FULLY ALIGNED
Develop a budget calendar FULLY ALIGNED Budget Calendar Develop budget guidelines and instructions FULLY ALIGNED Budget Procedures, Budget Process Develop mechanisms for coordinating budget preparation
and review FULLY ALIGNED
Budget Procedures, Budget Process
Develop procedures to facilitate budget review, discussion, modification, and adoption FULLY ALIGNED Budget Calendar Identify opportunities for stakeholder input FULLY ALIGNED Budget Study Session, Budget Hearings, Fiscal Strategic Planning, Audit Committee, OpenGov, Budget and Bites
Decide the purpose of public engagement FULLY ALIGNED
Encourage People to Engage FULLY ALIGNED
Provide the Engagement Medium FULLY ALIGNED
Show Opportunities for Future Engagement FULLY ALIGNED
3.2 Develop and Evaluate Financial Options FULLY ALIGNED Conduct long-range financial planning
FULLY ALIGNED
General Fund Forecast
Long-term financial plans extend at least 5 years into the future FULLY ALIGNED
General Fund Forecast
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Financial forecasts define assumptions and effectively
communicate these assumptions FULLY ALIGNED General Fund Forecast Prepare revenue projections FULLY ALIGNED General Fund Forecast Analyze major revenues FULLY ALIGNED General Fund Forecast Evaluate the effect of changes to revenue source rates and bases FULLY ALIGNED
General Fund Forecast
Analyze tax and fee exemptions FULLY ALIGNED General Fund Forecast Achieve consensus on a revenue forecast FULLY ALIGNED General Fund Forecast Document revenue sources in a revenue manual FULLY ALIGNED General Fund Forecast Prepare expenditure projections FULLY ALIGNED General Fund Forecast Evaluate revenue and expenditure options FULLY ALIGNED General Fund Forecast Develop a capital improvement plan FULLY ALIGNED Capital Improvement Program The financial forecast, along with its assumptions and
methodology, are clearly stated and are made available to stakeholders in the budget process
FULLY ALIGNED General Fund Forecast
3.3 Make Choices Necessary to Adopt a Budget FULLY ALIGNED Prepare and present a recommended budget FULLY ALIGNED Budget Document, Budget Calendar, Budget Procedures
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Describe key policies, plans and goals FULLY ALIGNED Budget Message, Financial Policies, Department and Function Budget Sections
Identify key issues FULLY ALIGNED New Initiatives, City Work Plan, Department and Function Budget Sections
Provide a financial overview FULLY ALIGNED Budget Overview Provide a guide to operations
FULLY ALIGNED
City Organizational Chart, Commissions and Committees,
Department and Function Budget Sections, Department
Performance Measures, Directory of City Officials, Personnel Schedule
Explain the budgetary basis of accounting FULLY ALIGNED Basis of Budgeting Prepare a budget summary FULLY ALIGNED Budget Overview, Budget Summary Present the budget in a clear, easy-to-use format
FULLY ALIGNED Budget Document, Cupertino Budget at a Glance Long-term financial forecasts are concisely presented in the final budget document FULLY ALIGNED General Fund Forecast Adopt the budget FULLY ALIGNED Budget Document, Budget Process PRINCIPLE 4: EVALUATE PERFORMANCE AND MAKE
ADJUSTMENTS
MOSTLY ALIGNED-
Presence of not aligned
subcategories
4.1 Establish a formal set of processes for comparing
budget to actual results to monitor financial
performance
FULLY ALIGNED
Define roles and responsibilities FULLY ALIGNED Budget Monitoring Procedures
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Production: Who process the analyses, reports, etc.. FULLY ALIGNED Budget Monitoring Procedures Roles: Collaboration and ownership within the organization should be promoted to help provide context related to any potential issues.
FULLY ALIGNED
Budget Monitoring Procedures
Ownership: Who is responsible for resolving variances
related to spend and service delivery, as well as other problems
FULLY ALIGNED Budget Monitoring Procedures
Identify and utilize tools for conducting the analysis (e.g., electronic system, automation, overspend protection,
consistency)
FULLY ALIGNED Budget Software: Tyler New World, Business Analytics Define how this monitoring will be communicated FULLY ALIGNED Budget Monitoring Procedures Determine Frequency FULLY ALIGNED Budget Monitoring Procedures Determine the format for this analysis FULLY ALIGNED Budget Monitoring Procedures Determine how this information is delivered to which internal and external stakeholders FULLY ALIGNED
Budget Monitoring Procedures
Determine how this information can be shared on a
widespread basis to the community and include broader
context
FULLY ALIGNED OpenGov
4.2 Monitor, Measure, and Evaluate Performance MOSTLY ALIGNED - two subcategories not aligned
Monitor, measure, and evaluate program performance FULLY ALIGNED Department Performance Measures These performance measures are linked to financial
outcomes
NOT ALIGNED
The budget currently details a set of performance measures for each department, but the linkages between these
performance measures and financial outcomes are not
always clear. Only some departments have performance
measures that clearly connect to financial outcomes.
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Monitor, measure, and evaluate stakeholder satisfaction
NOT ALIGNED
Cupertino’s Citizen Survey would have fulfilled this best practice criterion but does not appear to have been
implemented since 2017.
Monitor, measure, and evaluate budgetary performance FULLY ALIGNED Budget Monitoring Procedures Monitor, measure, and evaluate financial condition FULLY ALIGNED Budget Monitoring Procedures Monitor, measure, and evaluate external factors FULLY ALIGNED General Fund Forecast, Budget Overview, Current Economic Update, Ongoing Challenges
Monitor, measure, and evaluate capital program
implementation FULLY ALIGNED Capital Improvement Program
4.3 Adjust as Needed MOSTLY ALIGNED - one
subcategor y not aligned
Adjust the budget FULLY ALIGNED Budget Monitoring Procedures Adjust policies, plans, programs, and management
strategies FULLY ALIGNED Budget Amendment Policy, Budget Monitoring Procedures, Quarterly Financial Reports
Adjust broad goals, if appropriate
NOT ALIGNED
The City may have an informal process for evaluating and, if necessary, adjusting its goals and/or performance measures during the budget cycle. However, there is not a written policy or procedure that defines how the City would adjust these goals.
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OBSERVATIONS AND RECOMMENDATIONS
Based on the input gathered from interviews, document review, focus groups, and surveys as well as comparisons to best practices, we prepared a set of observations and recommendations detailed below.
1. Observation Cupertino’s budget process acts in accordance with the significant majority of budget best practices developed by the GFOA (76 of 80 criteria in total); however, there are four elements of the City’s budget process that lacked documentation to support alignment with best practices.
Recommendation Develop a prioritized implementation plan to support progress towards full alignment with GFOA best practices in the four categories that are not aligned.
Moss Adams evaluated the City’s budget documentation against four principles, 13 categories, and 80 sub-categories defined as best practices by GFOA1 (see Section II). Cupertino’s budget process aligns with a significant majority of industry best practices established by the GFOA and its National Advisory Council on State and Local Budgeting:
• 8 of 13 budget best practice categories are fully aligned; the remaining five categories were found to be mostly aligned, defined as having one or more criteria items within that category not aligned with best practices.
• 76 of 80 criteria items within each best practice category were fully aligned; documentation to support the remaining 4 criteria was either missing or informal.
Active or ongoing work to meet best practice criteria is identified in Section II which details each of the best practice principles and subcategories and the degree to which City practices align with these standards. Appendix B delineates the GFOA resources used to identify each standard.
Cupertino’s budget team should analyze, plan for, and implement changes to the budget process to address the five areas of best practice criteria that do not currently align with GFOA standards. These areas are:
• Develop a Policy on Balancing the Operating Budget. The GFOA recommends that local governments develop a policy that explicitly defines and encourages a balanced budget. This policy should also delineate what situations, if any, would warrant the implementation of an unbalanced budget, and should note other statutory or constitutional requirements that mandate a balanced budget. The City currently follows the state requirement to balance the operating budget but does not have its own policy.
1 Appendix B
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• In the Budget Monitoring Process, Program Performance Measures Are Linked to Financial Outcomes. The GFOA recommends that performance measures should be assessed during the budget monitoring process. As these performance measures are examined, their “linkages to financial outcomes” should also be analyzed.2 At least one departmental performance measure for Administrative Services, Parks and Recreation, and Public Works is clearly linked to City financial outcomes. The City should consider detailing other linkages between performance measurement and financial outcomes. • In the Budget Monitoring Process, Stakeholder Satisfaction Is Monitored, Measured, and Evaluated. The GFOA recommends that governments utilize some type of stakeholder feedback mechanism in the budget monitoring process as it evaluates program performance. This stakeholder performance can be collected through any means, including surveys, focus groups, and/or public meetings. Cupertino’s Citizen Survey would have fulfilled this best practice criterion but does not appear to have been implemented since 2017. • During the Budget Period, the Government’s Broad Goals Should Be Adjusted, if Appropriate. The GFOA recommends that governments develop policies and procedures to review and change their broad goals in response to new information or a change in circumstances. This can be as simple as a process to review and, if necessary, adjust program performance measures. There is no evidence that the City has a standard process for evaluating and, if necessary, adjusting its goals and performance measures during the budget period. If this process exists informally, it should be documented in policies and procedures.
Finance should create an implementation plan to address gaps, prioritize work, plan, execute, and report on progress towards full alignment with GFOA best practices. The implementation plan should include prioritized criteria, subtasks, owners of each task, start dates, end dates, and status. Once the plan is drafted, Finance can assess the resources needed to execute the work. It’s possible that outside resources may be recruited to ensure staff workloads remain manageable, and the work moves forward. Implementation plan review should be incorporated into regular team meetings to manage tasks and identify barriers or issues. The implementation plan can then be used to report progress towards full alignment.
2. Observation Although budget development and monitoring training is provided by Finance during onboarding and revisited at a high level during budget kick-offs, departmental staff engaged in budgeting desire more in-depth and regular training to keep up with continuous changes within the City.
Recommendation Develop regular training and refresher courses for staff engaged in budget development and monitoring across City departments.
2 Government Finance Officers Association. “Best Practices: Budget Monitoring.” March 31, 2018, https://www.gfoa.org/materials/budget-monitoring
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In Cupertino, budgeting responsibilities across all phases are dispersed across department staff including management analysts, program directors, and department directors. In this environment, roles, responsibilities, and levels of experience can vary greatly. To support individuals throughout the budget process, the Finance team provides the following training opportunities in addition to communication on updates or changes to reporting or analysis tools.
TRAINING
DESCRIPTION
CADENCE TOPICS
Budget Analytics Provided during onboarding ● How, why, and when to use the tool ● Guidance for building a new report
Base budget kick off Annually ● Base budget deliverables ● Process, system or tool changes
● Upcoming deadlines
● Instructions for based budgets
Proposed budget kick off Annually ● Proposed budget deliverables ● Process, system or tool changes
● Upcoming deadlines
● Instructions for proposed budgets
Quarterly kick off Quarterly ● Quarterly reporting process ● Upcoming deadlines
● Instructions for proposed budgets
While 60 to 75% of survey respondents either somewhat or strongly agreed that budget instructions provided by Finance are clear, only 54 to 61% of respondents somewhat or strongly agreed that sufficient training on budgeting was offered. In survey comments, respondents were appreciative of the Business Analytics training, annual kick-off, and quarterly kick-offs provided by Finance, but also expressed a desire for more regular, or in-depth, opportunities. The City has also experienced several shifts over the last five years in its budget methodology moving from annual budgeting to multi-year budgeting then zero-based budgeting. This has created challenges for staff in a dispersed environment to maintain up to date information, regardless of their tenure or level of experience with the City.
To support staff proficiency across all budget phases, the City should consider creating regular training sessions on topics such as budgeting basics, navigating guides and tools (see Recommendation 3), reporting, and budget review best practices. This will provide staff with the opportunity to stay up to date on current practices and ensure that budget activities are carried out consistently across all departments. Timing for this training could be incorporated into other annual training that is carried out by other departments such as IT or HR to increase awareness and optimize participation.
Additionally, the Finance team should consider rotating training leadership among staff or consider partnering experienced staff with less experienced staff when conducting training. This has the benefit of ensuring that training responsibilities are balanced across the team, which creates opportunities for Finance staff to cross-train on various topic areas and contributes to consistent messaging across Finance.
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3. Observation Finance has developed several guides, tools, and instructions to support staff across all phases of the development process that are stored in several places across the City’s systems. This has led to inefficiencies finding and using the most updated documents.
Recommendations A. Create a dedicated space on the HUB to consolidate budget guides, instructions, and tools.
B. Create a budget lifecycle overview outlining each phase of the budget development and monitoring process with links to tutorials or systems used to support deliverables across each phase.
The Finance team has created several documents to guide budget development and monitoring activities including the yearly calendar, kick-off instructions for base budgets, proposed budgets, quarterly reporting, budget policies and procedures, and training presentations and templates. These documents are provided to staff engaged in budget activities via email, during kick-offs, and on an ad hoc basis. Most supportive budget documents live on the City’s G drive; however, there are additional documents that are stored in individual OneDrive folders, desktops, or in email. Interviewed staff noted that locating the most up-to-date documents in this environment is time-consuming and makes the process prone to error when prior documents are referenced, leading to inefficiencies.
Additionally, this can lead to an over-reliance on Finance staff to provide this information to staff across the City, while creating a self-serve guide would be more efficient.
Accessibility of online resources was the lowest-ranked process from survey respondents. While 76 to 86% of survey respondents strongly or somewhat agreed that they use OneDrive or G Drive to locate budget-related documents, only 47 to 54% strongly, or somewhat agreed that they had sufficient access to online resources. This discrepancy indicates that while survey respondents may navigate to either source, there are challenges locating, retrieving, or making sure that the document they need is present and up to date.
The City is actively growing its intranet, the HUB, which is designed provide access to commonly used tools, resources, and documents. The Finance team should consider creating a budgets page on the HUB to store its guides, how-tos, the annual calendar, and the schedule of any training sessions (see Recommendation 2
). By hosting all documentation in one place, it is more likely that staff both within and outside Finance will be able to access the same information, which will be simpler to update and maintain. Increased accessibility of self-serve tools, templates, and guides enhance the likelihood of standardized budgeting practices. Additionally, this can reduce the risk of lost documents or missed notifications.
The Finance team has begun the process of collecting current documents and building a dedicated space on the HUB to store them. This should be followed up by regular and consistent communication such as an announcement via email, reminders during kick-offs, and directing staff to the page and relevant resources when questions arise either in person or over the phone.
In addition to co-locating budget documentation in one place, Finance should consider creating a budget lifecycle overview that illustrates each phase of the annual budget process, the related guide
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or presentation, that year’s milestone dates, and links to any systems or tools. This can further orient staff to the full suite of supportive materials and systems as they engage with budgeting at different points of the year.
4. Observation The City uses OpenGov to submit, review, and approve budgets; however, the status of budget reviews and approvals occurs via email, leading to challenges effectively communicating budget progress.
Recommendation Evaluate opportunities to provide more relevant status indicators in OpenGov, and train staff on OpenGov’s budget status and notifications features.
OpenGov is a financial transparency portal, accessible by Finance staff and budgeters, that the City uses to collect, review, approve, report, and adjust budgets. The City has made significant progress continually evolving this tool to meet the needs of staff, and training and support is provided by the Finance team during its kickoffs and on an ad hoc basis. Despite this support, only 53% of survey respondents strongly, or somewhat, agreed that they were able to successfully submit budget adjustments through OpenGov. Additionally, interviewed staff noted that there have been instances in the past where a department’s budget was not submitted or approved on time, due to an unclear understanding that the budget needed to be submitted in OpenGov. To receive information on a proposal’s status, Finance has programed OpenGov to send automated status notifications and status indicators are available to view when logging into the system. OpenGov has the functionality to see status updates; however, notifications and status viewability in the system is restricted to administrators and proposal creators. For other staff who may need to review the status of a proposal, that proposal must be shared to that individual. At the department level, statuses are limited to in review, approve, and deny.
To help staff determine if their budget has been successfully submitted, and increase transparency, the Finance team should assess opportunities to expand the budget status options. This could include status indications such as, submitted, on hold, returned, or missing information. Select status additions can provide more relevant information to the user and indicate whether action needs to be taken. Status additions should be thoughtfully curated to ensure that the overall list does not become too complex. To enhance standardized use and understanding of statuses, a legend with status definitions should be developed and can be added to the budget Sharepoint site (see Recommendation 3
). Additionally, any status changes should be included in budget training or kickoffs.
Finance is actively pursuing opportunities to leverage the full capabilities of OpenGov, including:
• Advanced quarterly reporting to incorporate pictures with narrative information alongside charts and graphs
• Permissions-based access and viewability. This is a feature that has recently been released by OpenGov and grants access to view proposals to a user group rather than on an individual basis.
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As OpenGov rolls out updates to the system, Finance can consider future opportunities to use the system to send automated reminders for upcoming deadlines which are currently sent via email or communicated during kick-offs. These updates serve to streamline processes, and also make reporting more robust and impactful. These active system improvement opportunities, along with more informative status indications and automated notifications, can further increase transparency of the budget review, submittal, and approval processes.
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APPENDIX A: SURVEY RESULTS
A budget process review survey was distributed to 45 Cupertino staff responsible for budget development, monitoring, and tracking activities at the City. The survey was open from November 7, 2022, to November 15, 2022. Of the 45 individuals invited to take the survey, 30 submitted either partial or full responses, a participation rate of 67%. A survey response rate of 50% or higher is often considered to be excellent for most circumstances.
3 Narrative information has been assessed for
themes and provided in bulleted format.
3 Cleave, Philip. “What Is a Good Survey Response Rate?” SmartSurvey, October 31, 2022, https://www.smartsurvey.co.uk/blog/what-is-a-good-survey-response-rate. 0 5 10 15 20 25 30 35 40
More than 10 years
7 to 9 years
4 to 6 years
1 to 3 years
Less than 1 year
Tenure of Respondents
% of respondents
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People
In this section, respondents were asked to rank their overall satisfaction with the level of service provided during budget development based on the following statements.
0 2 4 6 8 10 12 14 16 18 20
City Attorney's Office
Public Works
Parks and Recreation
Innovation and Technology
Public Safety
Human Resources
Finance
Community Development
City Clerk
City Manager's Office
Department of Respondents
% of respondents
0 5 10 15 20 25
Other - please provide
Reporting
Monitoring
Analysis
Development
Planning
Roles of Respondents
% of respondents
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THE LEVEL OF ASSISTANCE YOU RECEIVE FROM FINANCE
THE COMPLETENESS OF THE INFORMATION YOU RECEIVE FROM FINANCE
THE LEVEL OF COMMUNICATION YOU RECEIVE FROM FINANCE
THE TIMELINESS OF THE INFORMATION YOU RECEIVE FROM FINANCE
THE AMOUNT OF INFORMATION YOU RECEIVE FROM FINANCE
57% 17% 3% 10% 3% 10%
Extremely satisfied Somewhat satisfied Neither satisfied nor dissatisfied Somewhat dissatisfied Extremely dissatisfied N/A - Does Not Apply 60% 27% 7% 3% 3%
Extremely satisfied Somewhat satisfied Neither satisfied nor dissatisfied Somewhat dissatisfied Extremely dissatisfied N/A - Does Not Apply 63% 20% 7% 7% 3%
Extremely satisfied Somewhat satisfied Neither satisfied nor dissatisfied Somewhat dissatisfied Extremely dissatisfied N/A - Does Not Apply 43% 23% 10% 20% 3%
Extremely satisfied Somewhat satisfied Neither satisfied nor dissatisfied Somewhat dissatisfied Extremely dissatisfied N/A - Does Not Apply 53% 17% 13% 10% 7%
Extremely satisfied Somewhat satisfied Neither satisfied nor dissatisfied Somewhat dissatisfied Extremely dissatisfied N/A - Does Not Apply
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THE QUALITY OF DOCUMENTS YOU RECEIVE FROM FINANCE
THE LEVEL OF PROFESSIONALISM YOU RECEIVE FROM FINANCE
Process
In this section, respondents were asked to rank their agreement within the following statements related to budget development and training processes.
THE MILESTONES DELIVERY DATES TO DEVELOP THE BUDGET ARE CLEARLY POSTED (BUDGET CALENDAR)
I TRUST THE ACCURACY OF THE FINANCIAL INFORMATION IN MY DEPARTMENT'S BUDGET
43% 20% 13% 10% 3% 10%
Extremely satisfied Somewhat satisfied Neither satisfied nor dissatisfied Somewhat dissatisfied Extremely dissatisfied N/A - Does Not Apply 80% 10% 3% 3% 4%
Extremely satisfied Somewhat satisfied Neither satisfied nor dissatisfied Somewhat dissatisfied Extremely dissatisfied N/A - Does Not Apply 67% 20% 10% 3%
Strongly Agree Somewhat Agree Neither Agree nor Disagree Somewhat Disagree Strongly Disagree N/A - Does Not Apply 63% 17% 10% 7% 3%
Strongly Agree Somewhat Agree Neither Agree nor Disagree Somewhat Disagree Strongly Disagree N/A - Does Not Apply
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I HAVE CONFIDENCE IN MY DEPARTMENT’S BUDGET PROJECTIONS
THE BUDGET ADEQUATELY CAPTURES THE ESSENTIAL COMPONENTS OF MY DEPARTMENT'S
OPERATIONS OR SERVICE OFFERINGS
I UNDERSTAND THE BUDGET DEVELOPMENT PROCESS
ADEQUATE BUDGET PREPARATION TRAINING IS MADE AVAILABLE TO ME
BUDGET TIMELINES ARE REASONABLE
57% 30% 10% 3%
Strongly Agree Somewhat Agree Neither Agree nor Disagree Somewhat Disagree Strongly Disagree N/A - Does Not Apply 50% 23% 10% 17%
Strongly Agree Somewhat Agree Neither Agree nor Disagree Somewhat Disagree Strongly Disagree N/A - Does Not Apply 47% 33% 10% 10%
Strongly Agree Somewhat Agree Neither Agree nor Disagree Somewhat Disagree Strongly Disagree N/A - Does Not Apply 37% 20% 23% 10% 7% 3%
Strongly Agree Somewhat Agree Neither Agree nor Disagree Somewhat Disagree Strongly Disagree N/A - Does Not Apply 30% 37% 20% 3% 7% 3%
Strongly Agree Somewhat Agree Neither Agree nor Disagree Somewhat Disagree Strongly Disagree N/A - Does Not Apply
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THE INSTRUCTIONS IN THE BUDGET MANUAL ARE CLEAR
FINANCE PROVIDES USEFUL BUDGET DEVELOPMENT TRAINING
THERE ARE ACCESSIBLE ONLINE RESOURCES TO ASSIST WITH BUDGET DEVELOPMENT
Systems
In this section, respondents were asked to rank their agreement within the following statements related to the technology or systems used during budget development.
EXCLUDING OPENGOV, I USE A SHADOW/SUPPLEMENTAL BUDGET SYSTEM TO BUILD MY BUDGET
30% 30% 20% 7% 3% 10%
Strongly Agree Somewhat Agree Neither Agree nor Disagree Somewhat Disagree Strongly Disagree N/A - Does Not Apply 27% 27% 17% 17% 3% 10%
Strongly Agree Somewhat Agree Neither Agree nor Disagree Somewhat Disagree Strongly Disagree N/A - Does Not Apply 20% 27% 33% 7% 3% 10%
Strongly Agree Somewhat Agree Neither Agree nor Disagree Somewhat Disagree Strongly Disagree N/A - Does Not Apply 30% 17% 10% 3% 7% 33%
Strongly Agree Somewhat Agree Neither Agree nor Disagree Somewhat Disagree Strongly Disagree N/A - Does Not Apply
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I TYPICALLY USE THE G DRIVE OR ONEDRIVE TO LOCATE BUDGET- RELATED DOCUMENTS
This section asked respondents to rank their overall satisfaction with the level of service provided during budget tracking and monitoring based on the following statements. This includes activities related to reporting and revision.
THE LEVEL OF PROFESSIONALISM YOU RECEIVE FROM FINANCE
THE LEVEL OF ASSISTANCE YOU RECEIVE FROM FINANCE
THE QUALITY OF DOCUMENTS YOU RECEIVE FROM FINANCE
53% 23% 13% 3% 7%
Strongly Agree Somewhat Agree Neither Agree nor Disagree Somewhat Disagree Strongly Disagree N/A - Does Not Apply 71% 4% 7% 4% 11%
Extremely satisfied Somewhat satisfied Neither satisfied nor dissatisfied Somewhat dissatisfied Extremely dissatisfied N/A - Does Not Apply 61% 11% 11% 7% 11%
Extremely satisfied Somewhat satisfied Neither satisfied nor dissatisfied Somewhat dissatisfied Extremely dissatisfied N/A - Does Not Apply 54% 18% 11% 4% 14%
Extremely satisfied Somewhat satisfied Neither satisfied nor dissatisfied Somewhat dissatisfied Extremely dissatisfied N/A - Does Not Apply
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FOR INTERNAL USE OF CITY OF CUPERTINO ONLY
THE LEVEL OF COMMUNICATION YOU RECEIVE FROM FINANCE
THE AMOUNT OF INFORMATION YOU RECEIVE FROM FINANCE
THE COMPLETENESS OF THE INFORMATION YOU RECEIVE FROM FINANCE
THE TIMELINESS OF THE INFORMATION YOU RECEIVE FROM FINANCE
Processes
This section asked respondents to rank their agreement with the following statements related to budget monitoring and tracking processes. This includes activities related to reporting and revision. 50% 25% 4% 7% 14%
Extremely satisfied Somewhat satisfied Neither satisfied nor dissatisfied Somewhat dissatisfied Extremely dissatisfied N/A - Does Not Apply 50% 14% 14% 7% 14%
Extremely satisfied Somewhat satisfied Neither satisfied nor dissatisfied Somewhat dissatisfied Extremely dissatisfied N/A - Does Not Apply 43% 29% 7% 7% 14%
Extremely satisfied Somewhat satisfied Neither satisfied nor dissatisfied Somewhat dissatisfied Extremely dissatisfied N/A - Does Not Apply 36% 21% 7% 14% 7% 14%
Extremely satisfied Somewhat satisfied Neither satisfied nor dissatisfied Somewhat dissatisfied Extremely dissatisfied N/A - Does Not Apply
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I TRUST THE ACCURACY OF THE FINANCIAL INFORMATION CONTAINED IN MY DEPARTMENT’S BUDGET REPORT
I UNDERSTAND HOW TO TRACK AND MONITOR MY BUDGET
I AM SATISFIED WITH THE LEVEL OF BUDGET DETAIL I HAVE ACCESS TO
THE INSTRUCTIONS FOR REVISING MY BUDGET ARE CLEAR
BUDGET REVISION TIMELINES ARE REASONABLE
61% 29% 7% 4%
Strongly Agree Somewhat Agree Neither Agree nor Disagree Somewhat Disagree Strongly Disagree N/A - Does Not Apply 50% 36% 4% 11%
Strongly Agree Somewhat Agree Neither Agree nor Disagree Somewhat Disagree Strongly Disagree N/A - Does Not Apply 46% 43% 7% 4%
Strongly Agree Somewhat Agree Neither Agree nor Disagree Somewhat Disagree Strongly Disagree N/A - Does Not Apply 46% 29% 14% 7% 4%
Strongly Agree Somewhat Agree Neither Agree nor Disagree Somewhat Disagree Strongly Disagree N/A - Does Not Apply 43% 21% 14% 14% 4% 4%
Strongly Agree Somewhat Agree Neither Agree nor Disagree Somewhat Disagree Strongly Disagree N/A - Does Not Apply
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I HAVE ADEQUATE TRAINING TO UNDERSTAND BUDGET REPORTS
THERE ARE ACCESSIBLE ONLINE RESOURCES TO ASSIST WITH BUDGET MONITORING, AND
REVISING
Systems
This section asked respondents to rank their agreement with the following statements related to the technology or systems used during budget development.
I TYPICALLY USE THE G DRIVE AND ONEDRIVE TO LOCATE BUDGET -MONITORING OR
REVISION -RELATED DOCUMENTS
I CAN SUCCESSFULLY SUBMIT BUDGET REVISIONS THROUGH OPENGOV
36% 25% 11% 18% 7% 4%
Strongly Agree Somewhat Agree Neither Agree nor Disagree Somewhat Disagree Strongly Disagree N/A - Does Not Apply 25% 29% 21% 18% 7%
Strongly Agree Somewhat Agree Neither Agree nor Disagree Somewhat Disagree Strongly Disagree N/A - Does Not Apply 50% 36% 7% 7%
Strongly Agree Somewhat Agree Neither Agree nor Disagree Somewhat Disagree Strongly Disagree N/A - Does Not Apply 46% 7% 7% 4% 36%
Strongly Agree Somewhat Agree Neither Agree nor Disagree Somewhat Disagree Strongly Disagree N/A - Does Not Apply
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EXCLUDING NEWWORLD AND BUSINESS ANALYTICS, I USE A SHADOW/SUPPLEMENTAL
SYSTEM TO TRACK MY BUDGET
I TYPICALLY USE THE FINANCE TEAM’S BUDGET REPORTS TO TRACK AND MONITOR MY
BUDGETS
29% 18% 11% 11% 32%
Strongly Agree Somewhat Agree Neither Agree nor Disagree Somewhat Disagree Strongly Disagree N/A - Does Not Apply 25% 36% 21% 7% 4% 7%
Strongly Agree Somewhat Agree Neither Agree nor Disagree Somewhat Disagree Strongly Disagree N/A - Does Not Apply
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APPENDIX B: GFOA BEST PRACTICE SOURCES
GFOA/NACSLB BEST PRACTICE ASSOCIATED
GFOA/NACSLB BEST
PRACTICES RESOURCE
PRINCIPLE 1: ESTABLISH BROAD GOALS TO GUIDE
GOVERNMENT DECISION MAKING
1.1 Assess Community Needs, Priorities, Challenges, and Opportunities
Identify stakeholder concerns, needs, and priorities GFOA/NACSLB: Framework for Improved Budgeting
Evaluate community condition, external factors, opportunities, and challenges
GFOA/NACSLB: Framework for
Improved Budgeting
1.2 Identify Opportunities and Challenges for Government Services, Capital Assets, and Management
Assess services and programs, and identify issues, opportunities, and challenges
GFOA/NACSLB: Framework for
Improved Budgeting
Assess capital assets, and identify issues, opportunities, and challenges
GFOA/NACSLB: Framework for
Improved Budgeting
Assess governmental management systems, and identify issues, opportunities, and challenges
GFOA/NACSLB: Framework for
Improved Budgeting
1.3 Develop and Disseminate Broad Goals
Identify broad goals GFOA/NACSLB: Framework for
Improved Budgeting
Disseminate broad goals and review with stakeholders GFOA/NACSLB: Framework for Improved Budgeting
PRINCIPLE 2: DEVELOP APPROACHES TO ACHIEVE GOALS
2.1 Adopt Financial Policies
Develop policy on stabilization funds GFOA/NACSLB: Framework for Improved Budgeting
Develop policy on fees and charges GFOA/NACSLB: Framework for Improved Budgeting
Develop policy on debt issuance and management GFOA/NACSLB: Framework for Improved Budgeting
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Develop policy on debt level and capacity GFOA/NACSLB: Framework for Improved Budgeting
Develop policy on use of one-time revenues GFOA/NACSLB: Framework for Improved Budgeting
Evaluate the use of unpredictable revenues GFOA/NACSLB: Framework for Improved Budgeting
Develop policy on balancing the operating budget GFOA/NACSLB: Framework for Improved Budgeting
Develop policy on revenue diversification GFOA/NACSLB: Framework for Improved Budgeting
Develop policy on contingency planning GFOA/NACSLB: Framework for Improved Budgeting
Consider a long-term financial planning policy, committing officials to considering the long-term implication of decisions made today GFOA: Financial Forecasting in
the Budget Preparation Process
2.2 Develop Programmatic, Operating and Capital Policies and Plans
Prepare policies and plans to guide the design of programs and services
GFOA/NACSLB: Framework for
Improved Budgeting
Prepare policies and plans for capital asset acquisition, maintenance, replacement, and retirement
GFOA/NACSLB: Framework for
Improved Budgeting
Capital improvement plans should employ a long-term planning horizon GFOA: Financial Forecasting in the Budget Preparation Process
2.3 Develop Programs and Services That Are Consistent with Policies and Plans
Develop programs and evaluate delivery mechanisms GFOA/NACSLB: Framework for Improved Budgeting
Develop options for meeting capital needs and evaluate acquisition alternatives
GFOA/NACSLB: Framework for
Improved Budgeting
Identify functions, programs, and/or activities of organizational units GFOA/NACSLB: Framework for Improved Budgeting
Develop performance measures GFOA/NACSLB: Framework for Improved Budgeting
2.4 Develop Management Strategies
Develop strategies to facilitate attainment of program and financial goals
GFOA/NACSLB: Framework for
Improved Budgeting
Develop mechanisms for budgetary compliance GFOA/NACSLB: Framework for Improved Budgeting
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Develop the type, presentation, and time period of the budget GFOA/NACSLB: Framework for Improved Budgeting
PRINCIPLE 3: DEVELOP A BUDGET CONSISTENT WITH
APPROACHES TO ACHIEVE GOALS
3.1 Develop a Process for Preparing and Adopting a Budget Develop a budget calendar GFOA/NACSLB: Framework for
Improved Budgeting
Develop budget guidelines and instructions GFOA/NACSLB: Framework for Improved Budgeting
Develop mechanisms for coordinating budget preparation and review GFOA/NACSLB: Framework for Improved Budgeting
Develop procedures to facilitate budget review, discussion, modification, and adoption
GFOA/NACSLB: Framework for
Improved Budgeting
Identify opportunities for stakeholder input GFOA/NACSLB: Framework for Improved Budgeting
Decide the purpose of public engagement GFOA: Public Engagement in the Budget Process
Encourage People to Engage GFOA: Public Engagement in
the Budget Process
Provide the Engagement Medium GFOA: Public Engagement in the Budget Process
Show Opportunities for Future Engagement GFOA: Public Engagement in the Budget Process
3.2 Develop and Evaluate Financial Options
Conduct long-range financial planning GFOA/NACSLB: Framework for Improved Budgeting
Long-term financial plans extend at least 5 years into the future GFOA: Long-Term Financial Planning
Financial forecasts define assumptions and effectively communicate these assumptions
GFOA: Financial Forecasting in
the Budget Preparation Process
Prepare revenue projections GFOA/NACSLB: Framework for
Improved Budgeting
Analyze major revenues GFOA/NACSLB: Framework for
Improved Budgeting
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Evaluate the effect of changes to revenue source rates and bases GFOA/NACSLB: Framework for Improved Budgeting
Analyze tax and fee exemptions GFOA/NACSLB: Framework for Improved Budgeting
Achieve consensus on a revenue forecast GFOA/NACSLB: Framework for Improved Budgeting
Document revenue sources in a revenue manual GFOA/NACSLB: Framework for Improved Budgeting
Prepare expenditure projections GFOA/NACSLB: Framework for Improved Budgeting
Evaluate revenue and expenditure options GFOA/NACSLB: Framework for Improved Budgeting
Develop a capital improvement plan GFOA/NACSLB: Framework for Improved Budgeting
The financial forecast, along with its assumptions and methodology, are clearly stated and are made available to stakeholders in the budget process
GFOA: Financial Forecasting in
the Budget Preparation Process
3.3 Make Choices Necessary to Adopt a Budget
Prepare and present a recommended budget GFOA/NACSLB: Framework for Improved Budgeting
Describe key policies, plans and goals GFOA/NACSLB: Framework for Improved Budgeting
Identify key issues GFOA/NACSLB: Framework for
Improved Budgeting
Provide a financial overview GFOA/NACSLB: Framework for Improved Budgeting
Provide a guide to operations GFOA/NACSLB: Framework for Improved Budgeting
Explain the budgetary basis of accounting GFOA/NACSLB: Framework for Improved Budgeting
Prepare a budget summary GFOA/NACSLB: Framework for
Improved Budgeting
Present the budget in a clear, easy-to-use format GFOA/NACSLB: Framework for Improved Budgeting
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Long-term financial forecasts are concisely presented in the final budget document
GFOA: Financial Forecasting in
the Budget Preparation Process
Adopt the budget GFOA/NACSLB: Framework for
Improved Budgeting
PRINCIPLE 4: EVALUATE PERFORMANCE AND MAKE
ADJUSTMENTS
4.1 Establish a formal set of processes for comparing budget to actual results to monitor financial performance
Define roles and responsibilities GFOA: Budget Monitoring Production: Who process the analyses, reports, etc.. GFOA: Budget Monitoring Roles: Collaboration and ownership within the organization should be promoted to help provide context related to any potential issues.
GFOA: Budget Monitoring
Ownership: Who is responsible for resolving variances related to spend and service delivery, as well as other problems
GFOA: Budget Monitoring
Identify and utilize tools for conducting the analysis (e.g., electronic system, automation, overspend protection, consistency)
GFOA: Budget Monitoring
Define how this monitoring will be communicated GFOA: Budget Monitoring Determine Frequency GFOA: Budget Monitoring
Determine the format for this analysis GFOA: Budget Monitoring Determine how this information is delivered to which internal and external stakeholders
GFOA: Budget Monitoring
Determine how this information can be shared on a widespread basis to the community and include broader context
GFOA: Budget Monitoring
4.2 Monitor, Measure, and Evaluate Performance
Monitor, measure, and evaluate program performance GFOA/NACSLB: Framework for Improved Budgeting
These performance measures are linked to financial outcomes GFOA: Budget Monitoring Monitor, measure, and evaluate stakeholder satisfaction GFOA/NACSLB: Framework for Improved Budgeting
Monitor, measure, and evaluate budgetary performance GFOA/NACSLB: Framework for Improved Budgeting
Monitor, measure, and evaluate financial condition GFOA/NACSLB: Framework for Improved Budgeting
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Monitor, measure, and evaluate external factors GFOA/NACSLB: Framework for Improved Budgeting
Monitor, measure, and evaluate capital program implementation GFOA/NACSLB: Framework for Improved Budgeting
4.3 Adjust as Needed
Adjust the budget GFOA/NACSLB: Framework for
Improved Budgeting
Adjust policies, plans, programs, and management strategies GFOA/NACSLB: Framework for Improved Budgeting
Adjust broad goals, if appropriate GFOA/NACSLB: Framework for Improved Budgeting
GFOA Resources Cited
Government Finance Officers Association’s National Advisory Council on State and Local Budgeting.
Recommended Budget Practices: A Framework for Improved State and Local Government Budgeting. 1999. https://www.gfoa.org/materials/nacslb
Government Finance Officers Association. Best Practices: Budget Monitoring. March 31, 2018, https://www.gfoa.org/materials/budget-monitoring
Government Finance Officers Association. Best Practices: Financial Forecasting in the Budget Preparation Process. February 28, 2014. https://www.gfoa.org/materials/financial-forecasting-in-the- budget-preparation-process
Government Finance Officers Association. Best Practices: Long-Term Financial Planning. March 4, 2022. https://www.gfoa.org/materials/long-term-financial-planning Government Finance Officers Association. Best Practices: Public Engagement in the Budget Process.
September 28, 2018. https://www.gfoa.org/materials/public-engagement-in-the-budget-process