Review the budgeting concepts in Finkler Chapter 3, specifically line items, responsibility centers, programs, functions, zero-based and performance budgets. Using the Budget and CAFR, identify the budget philosophy for your city. Post 1-2 paragraphs on your citys overall approach to budgeting, citing evidence to support your claim.
Next, describe the main programs and services provided by your city. What are the main operating programs of the city (e.g., police, fire)? Post 1-2 paragraphs. Did you find anything that surprised you about the services that the city provides?
Performance Levels What does the budget accomplish? How is this communicated? Post 1-2 paragraphs, citing your evidence.