HomeMy WebLinkAboutItem 02 Priority Based Budgeting AGENDA ITEM SUMMARY Meeting Date: 1/27/2014
Meeting Type: Work Session
Staff Contact/Dept.: Bob Duey, Finance Staff Phone No: 726-3740
Estimated Time: 60 Minutes
S P R I N G F I E L D C I T Y C O U N C I L Council Goals: Provide Financially Responsible and
Innovative Government Services
ITEM TITLE:
PRIORITY BASED BUDGETING
ACTION REQUESTED:
No action is required
ISSUE STATEMENT:
The City is in the process of moving from a traditional budgeting practice to a Priority Based Budgeting. During the past 6 months consultants from the Center
for Priority Based Budgeting have lead the City through a defined step by step
process which will allow us to identify our key programs and their service relationships to adopted Council goals.
ATTACHMENTS:
Attachment 1: Council Briefing Memo Attachment 2: Priority Based Budgeting Presentation
DISCUSSION/ FINANCIAL IMPACT:
See Council Briefing Memorandum
Attachment 1, Page 1 of 2
M E M O R A N D U M City of Springfield
Date: 1/27/2014
To: Gino Grimaldi COUNCIL
From: Bob Duey, Finance Director
Paula Davis, Budget Analyst
BRIEFING
Subject: Priority Base Budgeting Goals MEMORANDUM
ISSUE:
The City is in the process of moving from a traditional budgeting practice to a Priority Based Budgeting. During the past 6 months consultants from the Center for Priority Based Budgeting
have lead the City through a defined step by step process which will allow us to identify our key programs and their service relationships to adopted Council goals.
COUNCIL GOALS/
MANDATE:
Provide Financially Responsible and Innovative Government Services
BACKGROUND:
In 2008, the City of Springfield’s 3-5 year financial outlook was positive with aggressive plans
calling for the retirement of a special levy for public safety and continued development growth.
The onset of the recession had an immediate impact on the City’s operating revenues and, although thought to be short-term, revenues continue to be far behind earlier expectations.
Property taxes, making up 54% of the total General Fund revenues, remain at a below average
growth as falling home prices are just beginning to stabilize.
The City has addressed the slow growing General Fund revenues the last several years by reducing actual expenditures. A reduction in expenditures by $1.5M in FY10 and maintaining a less than normal expense average growth rate since that time has allowed last year’s final FY13
expenditures to finish at an amount that is still less than the reported FY09 totals. This has primarily been accomplished through a reduction in employee positions across the City as well as substantial reductions in material and services.
In FY09 the City’s budget had 449.45 approved FTE (full time equivalent) positions. The City’s approved FTE for the current fiscal year 2013-14 is 406.89. This includes a reduction since
2009 of 21.49 FTE in the General Fund and 38.07 FTE reductions in the City’s other operating funds for a total of 60 fewer positions now than in 2009 (13% reduction). In addition, an
increase of 17.0 FTE in the Jail Operating Fund has occurred as a result of the new municipal
jail opening in the winter of 2010.
DISCUSSION:
Management, needing better guidance on how best to recommend the allocation of limited resources, has selected a program being promoted by the International City/County Managers
Association (ICMA) called Priority Based Budgeting to help gather data. First working with
Council and its own goals, management has mapped City services and program costs to help
Attachment 1, Page 2 of 2
identify which services are best able to meet those stated goals.
Priority Based Budgeting is a strategic alternative to traditional budgeting. The philosophy of priority-driven budgeting is that resources should be allocated according to how effectively a
program or service achieves the goals and objectives that are of greatest value to the community. It is a flexible step-by-step process to budget scarce resources. Priority Based Budgeting
represents a fundamental change in the way resources are allocated, requiring accountability for
results that are the basis for a service budget allocation.
The program Springfield began in June 2013. This first year represents a change in budgeting
philosophy that is designed to provide greater integration between our Council’s Community goals, our City’s and department’s strategic plans and decisions concerning resource allocation
during the budget process. The base developed during this first year lends itself to expand
during subsequent years to include greater community involvement and a greater understanding of measuring progress towards success.
During this work session Council will be given an updated on the activities undergone by staff:
June 10, 2013 – Conducted a Results (Council Goals) Validation workshop with
Councilors to confirm that the organization’s current results are complete and provided an opportunity to address any results that may not have been identified
June 11, 2013 – Conducted an all day workshop with Core Team to produce a Results Mapping which provides a “roadmap” that guides the City in the direction of results oriented resource allocation and decision making
July 2013 – Core Team members completed an exercise within each of their respective departments to develop program inventories, utilized the templates developed in the
earlier workshop and calculated program costs that were used to evaluate how these
programs contribute towards achieving identified results.
September 2013 – Core Team members worked with their departments to complete the
Program Scoring templates that evaluate each program on its contribution towards
achieving identified results through using standardized program scoring criteria.
October 2013 – Core Team members completed a Peer Review process of engaging
City’s internal stakeholders to evaluate program scores and recommended program score adjustments where appropriate.
November 2013 – Second Peer Review process was completed to verify final program
scores and made additional score adjustment recommendations.
January 2014 – Presentation of final analysis of project to City Council
RECOMMENDED ACTION:
No action necessary. The results of the discussion between the City Council and Management will guide the City in the preparation of the FY15 Budget.
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Page 7 of 37
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th
e
or
g
a
n
i
z
a
t
i
o
n
ca
n
mi
n
i
m
i
z
e
su
b
j
e
c
t
i
v
i
t
y
in
th
e
process of
li
n
k
i
n
g
pr
o
g
r
a
m
s
wi
t
h
it
s
Re
s
u
l
t
s
3.
Id
e
n
t
i
f
y
Pr
o
g
r
a
m
s
an
d
Se
r
v
i
c
e
s
Co
m
p
a
r
i
n
g
in
d
i
v
i
d
u
a
l
pr
o
g
r
a
m
s
an
d
se
r
v
i
c
e
s
as
op
p
o
s
e
d
to
co
m
p
a
r
i
n
g
de
p
a
r
t
m
e
n
t
s
th
a
t
pr
o
v
i
d
e
th
o
s
e
se
r
v
i
c
e
s
al
l
o
w
s
fo
r
be
t
t
e
r
pr
i
o
r
i
t
i
z
a
t
i
o
n
4.
Va
l
u
e
Pr
o
g
r
a
m
s
Ba
s
e
d
on
Re
s
u
l
t
s
Wi
t
h
th
e
ri
g
h
t
Re
s
u
l
t
s
th
a
t
ar
e
cl
e
a
r
l
y
de
f
i
n
e
d
,
th
e
or
g
a
n
i
z
a
t
i
o
n
ca
n
mo
r
e
accurately
“v
a
l
u
e
”
a pr
o
g
r
a
m
re
l
a
t
i
v
e
to
it
s
in
f
l
u
e
n
c
e
on
ac
h
i
e
v
i
n
g
Re
s
u
l
t
s
5.
Al
l
o
c
a
t
e
Re
s
o
u
r
c
e
s
Ba
s
e
d
on
Pr
i
o
r
i
t
i
e
s
Us
i
n
g
“Re
s
o
u
r
c
e
Al
i
g
n
m
e
n
t
Di
a
g
n
o
s
t
i
c
To
o
l
”
St
e
p
s
to
Su
c
c
e
s
s
f
u
l
Pr
i
o
r
i
t
i
z
a
t
i
o
n
At
t
a
c
h
m
e
n
t
2
Pr
i
o
r
i
t
y
Ba
s
e
d
Bu
d
g
e
t
i
n
g
Pr
e
s
e
n
t
a
t
i
o
n
Page 8 of 37
Pr
o
v
i
d
e
Fi
n
a
n
c
i
a
l
l
y
Re
s
p
o
n
s
i
b
l
e
an
d
In
n
o
v
a
t
i
v
e
Go
v
e
r
n
m
e
n
t
Services
En
c
o
u
r
a
g
e
Ec
o
n
o
m
i
c
De
v
e
l
o
p
m
e
n
t
an
d
Re
v
i
t
a
l
i
z
a
t
i
o
n
th
r
o
u
g
h
Co
m
m
u
n
i
t
y
Pa
r
t
n
e
r
s
h
i
p
s
St
r
e
n
g
t
h
e
n
Pu
b
l
i
c
Sa
f
e
t
y
by
Le
v
e
r
a
g
i
n
g
Pa
r
t
n
e
r
s
h
i
p
s
an
d
Re
s
o
u
r
c
e
s
Fo
s
t
e
r
an
en
v
i
r
o
n
m
e
n
t
th
a
t
Va
l
u
e
s
Di
v
e
r
s
i
t
y
an
d
In
c
l
u
s
i
o
n
Ma
i
n
t
a
i
n
an
d
Im
p
r
o
v
e
In
f
r
a
s
t
r
u
c
t
u
r
e
an
d
Fa
c
i
l
i
t
i
e
s
Pr
o
m
o
t
e
an
d
En
h
a
n
c
e
ou
r
Ho
m
e
t
o
w
n
Fe
e
l
wi
t
h
Fo
c
u
s
i
n
g
on
Li
v
a
b
i
l
i
t
y
and
En
v
i
r
o
n
m
e
n
t
Qu
a
l
i
t
y
Ci
t
y
Co
u
n
c
i
l
Go
a
l
s
At
t
a
c
h
m
e
n
t
2
Pr
i
o
r
i
t
y
Ba
s
e
d
Bu
d
g
e
t
i
n
g
Pr
e
s
e
n
t
a
t
i
o
n
Page 9 of 37
Re
s
u
l
t
s
Co
m
m
u
n
i
t
y
Se
r
v
i
c
e
Ec
o
n
o
m
i
c
De
v
e
l
o
p
m
e
n
t
an
d
Re
v
i
t
a
l
i
z
a
t
i
o
n
Ef
f
e
c
t
i
v
e
Mo
b
i
l
i
t
y
an
d
Re
l
i
a
b
l
e
,
We
l
l
‐
Ma
i
n
t
a
i
n
e
d
In
f
r
a
s
t
r
u
c
t
u
r
e
En
v
i
r
o
n
m
e
n
t
a
l
Qu
a
l
i
t
y
an
d
Co
m
m
u
n
i
t
y
Li
v
a
b
i
l
i
t
y
In
c
l
u
s
i
v
e
,
Di
v
e
r
s
e
an
d
De
s
i
r
a
b
l
e
Pl
a
c
e
to
Li
v
e
an
d
Wo
r
k
Ma
n
a
g
e
d
,
We
l
l
‐Pl
a
n
n
e
d
Gr
o
w
t
h
Sa
f
e
Co
m
m
u
n
i
t
y
Go
v
e
r
n
a
n
c
e
Se
r
v
i
c
e
s
Re
g
u
l
a
t
o
r
y
Co
m
p
l
i
a
n
c
e
Ti
m
e
l
y
an
d
Ac
c
u
r
a
t
e
Analysis
Ac
c
e
s
s
i
b
l
e
an
d
Tr
a
n
s
p
a
r
e
n
t
Government
Pr
o
t
e
c
t
s
,
Ma
n
a
g
e
s
an
d
Optimizes
Re
s
o
u
r
c
e
s
Hi
g
h
Qu
a
l
i
t
y
,
Di
v
e
r
s
e
an
d
productive
Wo
r
k
f
o
r
c
e
Re
s
p
o
n
s
i
v
e
,
Co
u
r
t
e
o
u
s
an
d
Innovative
Se
r
v
i
c
e
s
Ad
v
a
n
c
e
s
Co
m
m
u
n
i
t
y
In
t
e
r
e
s
t
and Secures
Re
s
o
u
r
c
e
s
At
t
a
c
h
m
e
n
t
2
Pr
i
o
r
i
t
y
Ba
s
e
d
Bu
d
g
e
t
i
n
g
Pr
e
s
e
n
t
a
t
i
o
n
Page 10 of 37
1.
De
t
e
r
m
i
n
e
Re
s
u
l
t
s
Ac
c
u
r
a
t
e
pr
i
o
r
i
t
i
z
a
t
i
o
n
of
pr
o
g
r
a
m
s
,
re
f
l
e
c
t
i
n
g
th
e
or
g
a
n
i
z
a
t
i
o
n
’
s
st
a
t
e
d
objectives,
de
p
e
n
d
s
on
th
e
co
m
p
r
e
h
e
n
s
i
v
e
id
e
n
t
i
f
i
c
a
t
i
o
n
of
th
e
Re
s
u
l
t
s
it
is
in
bu
s
i
n
e
s
s
to
ac
h
i
e
v
e
2.
Cl
a
r
i
f
y
Re
s
u
l
t
De
f
i
n
i
t
i
o
n
s
Pr
e
c
i
s
i
o
n
in
pr
i
o
r
i
t
i
z
a
t
i
o
n
de
p
e
n
d
s
on
th
e
ar
t
i
c
u
l
a
t
i
o
n
of
th
e
ca
u
s
e
an
d
effect
re
l
a
t
i
o
n
s
h
i
p
be
t
w
e
e
n
a pr
o
g
r
a
m
an
d
a Re
s
u
l
t
Us
i
n
g
cl
e
a
r
l
y
de
f
i
n
e
d
“Re
s
u
l
t
Ma
p
s
”,
de
t
a
i
l
i
n
g
th
e
fa
c
t
o
r
s
th
a
t
in
f
l
u
e
n
c
e
the way
Re
s
u
l
t
s
ar
e
ac
h
i
e
v
e
d
,
th
e
or
g
a
n
i
z
a
t
i
o
n
ca
n
mi
n
i
m
i
z
e
su
b
j
e
c
t
i
v
i
t
y
in
th
e
process of
li
n
k
i
n
g
pr
o
g
r
a
m
s
wi
t
h
it
s
Re
s
u
l
t
s
3.
Id
e
n
t
i
f
y
Pr
o
g
r
a
m
s
an
d
Se
r
v
i
c
e
s
Co
m
p
a
r
i
n
g
in
d
i
v
i
d
u
a
l
pr
o
g
r
a
m
s
an
d
se
r
v
i
c
e
s
as
op
p
o
s
e
d
to
co
m
p
a
r
i
n
g
de
p
a
r
t
m
e
n
t
s
th
a
t
pr
o
v
i
d
e
th
o
s
e
se
r
v
i
c
e
s
al
l
o
w
s
fo
r
be
t
t
e
r
pr
i
o
r
i
t
i
z
a
t
i
o
n
4.
Va
l
u
e
Pr
o
g
r
a
m
s
Ba
s
e
d
on
Re
s
u
l
t
s
Wi
t
h
th
e
ri
g
h
t
Re
s
u
l
t
s
th
a
t
ar
e
cl
e
a
r
l
y
de
f
i
n
e
d
,
th
e
or
g
a
n
i
z
a
t
i
o
n
ca
n
mo
r
e
accurately
“v
a
l
u
e
”
a pr
o
g
r
a
m
re
l
a
t
i
v
e
to
it
s
in
f
l
u
e
n
c
e
on
ac
h
i
e
v
i
n
g
Re
s
u
l
t
s
5.
Al
l
o
c
a
t
e
Re
s
o
u
r
c
e
s
Ba
s
e
d
on
Pr
i
o
r
i
t
i
e
s
Us
i
n
g
“Re
s
o
u
r
c
e
Al
i
g
n
m
e
n
t
Di
a
g
n
o
s
t
i
c
To
o
l
”
St
e
p
s
to
Su
c
c
e
s
s
f
u
l
Pr
i
o
r
i
t
i
z
a
t
i
o
n
At
t
a
c
h
m
e
n
t
2
Pr
i
o
r
i
t
y
Ba
s
e
d
Bu
d
g
e
t
i
n
g
Pr
e
s
e
n
t
a
t
i
o
n
Page 11 of 37
Pr
i
o
r
i
t
y
Ba
s
e
d
Bu
d
g
e
t
i
n
g
St
e
p
2:
St
r
a
t
e
g
y
Ma
p
p
i
n
g
At
t
a
c
h
m
e
n
t
2
Pr
i
o
r
i
t
y
Ba
s
e
d
Bu
d
g
e
t
i
n
g
Pr
e
s
e
n
t
a
t
i
o
n
Page 12 of 37
Pr
i
o
r
i
t
y
Ba
s
e
d
Bu
d
g
e
t
i
n
g
Co
m
m
u
n
i
t
y
Or
i
e
n
t
e
d
Re
s
u
l
t
Ma
p
s
&
Go
v
e
r
n
a
n
c
e
Re
s
u
l
t
Ma
p
At
t
a
c
h
m
e
n
t
2
Pr
i
o
r
i
t
y
Ba
s
e
d
Bu
d
g
e
t
i
n
g
Pr
e
s
e
n
t
a
t
i
o
n
Page 13 of 37
At
t
a
c
h
m
e
n
t
2
Pr
i
o
r
i
t
y
Ba
s
e
d
Bu
d
g
e
t
i
n
g
Pr
e
s
e
n
t
a
t
i
o
n
Page 14 of 37
At
t
a
c
h
m
e
n
t
2
Pr
i
o
r
i
t
y
Ba
s
e
d
Bu
d
g
e
t
i
n
g
Pr
e
s
e
n
t
a
t
i
o
n
Page 15 of 37
At
t
a
c
h
m
e
n
t
2
Pr
i
o
r
i
t
y
Ba
s
e
d
Bu
d
g
e
t
i
n
g
Pr
e
s
e
n
t
a
t
i
o
n
Page 16 of 37
At
t
a
c
h
m
e
n
t
2
Pr
i
o
r
i
t
y
Ba
s
e
d
Bu
d
g
e
t
i
n
g
Pr
e
s
e
n
t
a
t
i
o
n
Page 17 of 37
At
t
a
c
h
m
e
n
t
2
Pr
i
o
r
i
t
y
Ba
s
e
d
Bu
d
g
e
t
i
n
g
Pr
e
s
e
n
t
a
t
i
o
n
Page 18 of 37
At
t
a
c
h
m
e
n
t
2
Pr
i
o
r
i
t
y
Ba
s
e
d
Bu
d
g
e
t
i
n
g
Pr
e
s
e
n
t
a
t
i
o
n
Page 19 of 37
At
t
a
c
h
m
e
n
t
2
Pr
i
o
r
i
t
y
Ba
s
e
d
Bu
d
g
e
t
i
n
g
Pr
e
s
e
n
t
a
t
i
o
n
Page 20 of 37
1.
De
t
e
r
m
i
n
e
Re
s
u
l
t
s
Ac
c
u
r
a
t
e
pr
i
o
r
i
t
i
z
a
t
i
o
n
of
pr
o
g
r
a
m
s
,
re
f
l
e
c
t
i
n
g
th
e
or
g
a
n
i
z
a
t
i
o
n
’
s
st
a
t
e
d
objectives,
de
p
e
n
d
s
on
th
e
co
m
p
r
e
h
e
n
s
i
v
e
id
e
n
t
i
f
i
c
a
t
i
o
n
of
th
e
Re
s
u
l
t
s
it
is
in
bu
s
i
n
e
s
s
to
ac
h
i
e
v
e
2.
Cl
a
r
i
f
y
Re
s
u
l
t
De
f
i
n
i
t
i
o
n
s
Pr
e
c
i
s
i
o
n
in
pr
i
o
r
i
t
i
z
a
t
i
o
n
de
p
e
n
d
s
on
th
e
ar
t
i
c
u
l
a
t
i
o
n
of
th
e
ca
u
s
e
an
d
effect
re
l
a
t
i
o
n
s
h
i
p
be
t
w
e
e
n
a pr
o
g
r
a
m
an
d
a Re
s
u
l
t
Us
i
n
g
cl
e
a
r
l
y
de
f
i
n
e
d
“Re
s
u
l
t
Ma
p
s
”,
de
t
a
i
l
i
n
g
th
e
fa
c
t
o
r
s
th
a
t
in
f
l
u
e
n
c
e
the way
Re
s
u
l
t
s
ar
e
ac
h
i
e
v
e
d
,
th
e
or
g
a
n
i
z
a
t
i
o
n
ca
n
mi
n
i
m
i
z
e
su
b
j
e
c
t
i
v
i
t
y
in
th
e
process of
li
n
k
i
n
g
pr
o
g
r
a
m
s
wi
t
h
it
s
Re
s
u
l
t
s
3.
Id
e
n
t
i
f
y
Pr
o
g
r
a
m
s
an
d
Se
r
v
i
c
e
s
Co
m
p
a
r
i
n
g
in
d
i
v
i
d
u
a
l
pr
o
g
r
a
m
s
an
d
se
r
v
i
c
e
s
as
op
p
o
s
e
d
to
co
m
p
a
r
i
n
g
de
p
a
r
t
m
e
n
t
s
th
a
t
pr
o
v
i
d
e
th
o
s
e
se
r
v
i
c
e
s
al
l
o
w
s
fo
r
be
t
t
e
r
pr
i
o
r
i
t
i
z
a
t
i
o
n
4.
Va
l
u
e
Pr
o
g
r
a
m
s
Ba
s
e
d
on
Re
s
u
l
t
s
Wi
t
h
th
e
ri
g
h
t
Re
s
u
l
t
s
th
a
t
ar
e
cl
e
a
r
l
y
de
f
i
n
e
d
,
th
e
or
g
a
n
i
z
a
t
i
o
n
ca
n
mo
r
e
accurately
“v
a
l
u
e
”
a pr
o
g
r
a
m
re
l
a
t
i
v
e
to
it
s
in
f
l
u
e
n
c
e
on
ac
h
i
e
v
i
n
g
Re
s
u
l
t
s
5.
Al
l
o
c
a
t
e
Re
s
o
u
r
c
e
s
Ba
s
e
d
on
Pr
i
o
r
i
t
i
e
s
Us
i
n
g
“Re
s
o
u
r
c
e
Al
i
g
n
m
e
n
t
Di
a
g
n
o
s
t
i
c
To
o
l
”
St
e
p
s
to
Su
c
c
e
s
s
f
u
l
Pr
i
o
r
i
t
i
z
a
t
i
o
n
At
t
a
c
h
m
e
n
t
2
Pr
i
o
r
i
t
y
Ba
s
e
d
Bu
d
g
e
t
i
n
g
Pr
e
s
e
n
t
a
t
i
o
n
Page 21 of 37
Id
e
n
t
i
f
y
Pr
o
g
r
a
m
s
an
d
Se
r
v
i
c
e
s
“Wh
o
”
a
r
e
y
o
u
d
o
i
n
g
t
h
e
a
c
t
i
v
i
t
y
f
o
r
?
Do
e
s
i
t
b
e
n
e
f
i
t
a
s
p
e
c
i
f
i
c
d
e
m
o
g
r
a
p
h
i
c
g
r
o
u
p
o
r
p
o
p
u
l
a
t
i
o
n
?
“W
h
e
r
e
”
a
r
e
y
o
u
o
f
f
e
r
i
n
g
t
h
e
s
e
r
v
i
c
e
?
Do
e
s
i
t
i
m
p
a
c
t
a
s
p
e
c
i
f
i
c
a
r
e
a
,
l
o
c
a
t
i
o
n
o
r
e
n
v
i
r
o
n
m
e
n
t
“Wh
a
t
”a
r
e
y
o
u
d
o
i
n
g
t
h
e
s
e
r
v
i
c
e
t
o
?
Do
e
s
i
t
a
f
f
e
c
t
a
s
p
e
c
i
f
i
c
p
r
o
p
e
r
t
y
o
r
a
s
s
e
t
(
i
n
f
r
a
s
t
r
u
c
t
u
r
e
,
f
a
c
i
l
i
t
y
,
et
c
.
)
“H
o
w
”
is
i
t
f
u
n
d
e
d
?
–
I
s
t
h
e
r
e
s
o
m
e
o
n
e
p
a
y
i
n
g
f
o
r
i
t
?
Ar
e
t
h
e
r
e
r
e
v
e
n
u
e
s
o
u
r
c
e
s
a
s
s
o
c
i
a
t
e
d
d
i
r
e
c
t
l
y
w
i
t
h
t
h
e
p
r
o
g
r
a
m
(“
Pr
o
g
r
a
m
R
e
v
e
n
u
e
s
”)
At
t
a
c
h
m
e
n
t
2
Pr
i
o
r
i
t
y
Ba
s
e
d
Bu
d
g
e
t
i
n
g
Pr
e
s
e
n
t
a
t
i
o
n
Page 22 of 37
1.
De
t
e
r
m
i
n
e
Re
s
u
l
t
s
Ac
c
u
r
a
t
e
pr
i
o
r
i
t
i
z
a
t
i
o
n
of
pr
o
g
r
a
m
s
,
re
f
l
e
c
t
i
n
g
th
e
or
g
a
n
i
z
a
t
i
o
n
’
s
st
a
t
e
d
objectives,
de
p
e
n
d
s
on
th
e
co
m
p
r
e
h
e
n
s
i
v
e
id
e
n
t
i
f
i
c
a
t
i
o
n
of
th
e
Re
s
u
l
t
s
it
is
in
bu
s
i
n
e
s
s
to
ac
h
i
e
v
e
2.
Cl
a
r
i
f
y
Re
s
u
l
t
De
f
i
n
i
t
i
o
n
s
Pr
e
c
i
s
i
o
n
in
pr
i
o
r
i
t
i
z
a
t
i
o
n
de
p
e
n
d
s
on
th
e
ar
t
i
c
u
l
a
t
i
o
n
of
th
e
ca
u
s
e
an
d
effect
re
l
a
t
i
o
n
s
h
i
p
be
t
w
e
e
n
a pr
o
g
r
a
m
an
d
a Re
s
u
l
t
Us
i
n
g
cl
e
a
r
l
y
de
f
i
n
e
d
“Re
s
u
l
t
Ma
p
s
”,
de
t
a
i
l
i
n
g
th
e
fa
c
t
o
r
s
th
a
t
in
f
l
u
e
n
c
e
the way
Re
s
u
l
t
s
ar
e
ac
h
i
e
v
e
d
,
th
e
or
g
a
n
i
z
a
t
i
o
n
ca
n
mi
n
i
m
i
z
e
su
b
j
e
c
t
i
v
i
t
y
in
th
e
process of
li
n
k
i
n
g
pr
o
g
r
a
m
s
wi
t
h
it
s
Re
s
u
l
t
s
3.
Id
e
n
t
i
f
y
Pr
o
g
r
a
m
s
an
d
Se
r
v
i
c
e
s
Co
m
p
a
r
i
n
g
in
d
i
v
i
d
u
a
l
pr
o
g
r
a
m
s
an
d
se
r
v
i
c
e
s
as
op
p
o
s
e
d
to
co
m
p
a
r
i
n
g
de
p
a
r
t
m
e
n
t
s
th
a
t
pr
o
v
i
d
e
th
o
s
e
se
r
v
i
c
e
s
al
l
o
w
s
fo
r
be
t
t
e
r
pr
i
o
r
i
t
i
z
a
t
i
o
n
4.
Va
l
u
e
Pr
o
g
r
a
m
s
Ba
s
e
d
on
Re
s
u
l
t
s
Wi
t
h
th
e
ri
g
h
t
Re
s
u
l
t
s
th
a
t
ar
e
cl
e
a
r
l
y
de
f
i
n
e
d
,
th
e
or
g
a
n
i
z
a
t
i
o
n
ca
n
mo
r
e
accurately
“v
a
l
u
e
”
a pr
o
g
r
a
m
re
l
a
t
i
v
e
to
it
s
in
f
l
u
e
n
c
e
on
ac
h
i
e
v
i
n
g
Re
s
u
l
t
s
5.
Al
l
o
c
a
t
e
Re
s
o
u
r
c
e
s
Ba
s
e
d
on
Pr
i
o
r
i
t
i
e
s
Us
i
n
g
“Re
s
o
u
r
c
e
Al
i
g
n
m
e
n
t
Di
a
g
n
o
s
t
i
c
To
o
l
”
St
e
p
s
to
Su
c
c
e
s
s
f
u
l
Pr
i
o
r
i
t
i
z
a
t
i
o
n
At
t
a
c
h
m
e
n
t
2
Pr
i
o
r
i
t
y
Ba
s
e
d
Bu
d
g
e
t
i
n
g
Pr
e
s
e
n
t
a
t
i
o
n
Page 23 of 37
1.
De
t
e
r
m
i
n
e
Re
s
u
l
t
s
Ac
c
u
r
a
t
e
pr
i
o
r
i
t
i
z
a
t
i
o
n
of
pr
o
g
r
a
m
s
,
re
f
l
e
c
t
i
n
g
th
e
or
g
a
n
i
z
a
t
i
o
n
’
s
st
a
t
e
d
objectives,
de
p
e
n
d
s
on
th
e
co
m
p
r
e
h
e
n
s
i
v
e
id
e
n
t
i
f
i
c
a
t
i
o
n
of
th
e
Re
s
u
l
t
s
it
is
in
bu
s
i
n
e
s
s
to
ac
h
i
e
v
e
2.
Cl
a
r
i
f
y
Re
s
u
l
t
De
f
i
n
i
t
i
o
n
s
Pr
e
c
i
s
i
o
n
in
pr
i
o
r
i
t
i
z
a
t
i
o
n
de
p
e
n
d
s
on
th
e
ar
t
i
c
u
l
a
t
i
o
n
of
th
e
ca
u
s
e
an
d
effect
re
l
a
t
i
o
n
s
h
i
p
be
t
w
e
e
n
a pr
o
g
r
a
m
an
d
a Re
s
u
l
t
Us
i
n
g
cl
e
a
r
l
y
de
f
i
n
e
d
“Re
s
u
l
t
Ma
p
s
”,
de
t
a
i
l
i
n
g
th
e
fa
c
t
o
r
s
th
a
t
in
f
l
u
e
n
c
e
the way
Re
s
u
l
t
s
ar
e
ac
h
i
e
v
e
d
,
th
e
or
g
a
n
i
z
a
t
i
o
n
ca
n
mi
n
i
m
i
z
e
su
b
j
e
c
t
i
v
i
t
y
in
th
e
process of
li
n
k
i
n
g
pr
o
g
r
a
m
s
wi
t
h
it
s
Re
s
u
l
t
s
3.
Id
e
n
t
i
f
y
Pr
o
g
r
a
m
s
an
d
Se
r
v
i
c
e
s
Co
m
p
a
r
i
n
g
in
d
i
v
i
d
u
a
l
pr
o
g
r
a
m
s
an
d
se
r
v
i
c
e
s
as
op
p
o
s
e
d
to
co
m
p
a
r
i
n
g
de
p
a
r
t
m
e
n
t
s
th
a
t
pr
o
v
i
d
e
th
o
s
e
se
r
v
i
c
e
s
al
l
o
w
s
fo
r
be
t
t
e
r
pr
i
o
r
i
t
i
z
a
t
i
o
n
4.
Va
l
u
e
Pr
o
g
r
a
m
s
Ba
s
e
d
on
Re
s
u
l
t
s
Wi
t
h
th
e
ri
g
h
t
Re
s
u
l
t
s
th
a
t
ar
e
cl
e
a
r
l
y
de
f
i
n
e
d
,
th
e
or
g
a
n
i
z
a
t
i
o
n
ca
n
mo
r
e
accurately
“v
a
l
u
e
”
a pr
o
g
r
a
m
re
l
a
t
i
v
e
to
it
s
in
f
l
u
e
n
c
e
on
ac
h
i
e
v
i
n
g
Re
s
u
l
t
s
5.
Al
l
o
c
a
t
e
Re
s
o
u
r
c
e
s
Ba
s
e
d
on
Pr
i
o
r
i
t
i
e
s
Us
i
n
g
“Re
s
o
u
r
c
e
Al
i
g
n
m
e
n
t
Di
a
g
n
o
s
t
i
c
To
o
l
”
St
e
p
s
to
Su
c
c
e
s
s
f
u
l
Pr
i
o
r
i
t
i
z
a
t
i
o
n
At
t
a
c
h
m
e
n
t
2
Pr
i
o
r
i
t
y
Ba
s
e
d
Bu
d
g
e
t
i
n
g
Pr
e
s
e
n
t
a
t
i
o
n
Page 24 of 37
Al
l
o
c
a
t
i
o
n
of
Re
s
o
u
r
c
e
s
Al
l
Fu
n
d
s
–A
l
l
Pr
o
g
r
a
m
s
At
t
a
c
h
m
e
n
t
2
Pr
i
o
r
i
t
y
Ba
s
e
d
Bu
d
g
e
t
i
n
g
Pr
e
s
e
n
t
a
t
i
o
n
Page 25 of 37
Al
l
o
c
a
t
i
o
n
of
Re
s
o
u
r
c
e
s
Al
l
Fu
n
d
s
‐
Co
m
m
u
n
i
t
y
Se
r
v
i
c
e
s
Pr
o
g
r
a
m
s
At
t
a
c
h
m
e
n
t
2
Pr
i
o
r
i
t
y
Ba
s
e
d
Bu
d
g
e
t
i
n
g
Pr
e
s
e
n
t
a
t
i
o
n
Page 26 of 37
Al
l
o
c
a
t
i
o
n
of
Re
s
o
u
r
c
e
s
Al
l
Fu
n
d
s
‐
Go
v
e
r
n
a
n
c
e
Pr
o
g
r
a
m
s
At
t
a
c
h
m
e
n
t
2
Pr
i
o
r
i
t
y
Ba
s
e
d
Bu
d
g
e
t
i
n
g
Pr
e
s
e
n
t
a
t
i
o
n
Page 27 of 37
Al
l
o
c
a
t
i
o
n
of
Re
s
o
u
r
c
e
s
Al
l
Fu
n
d
s
an
d
De
p
a
r
t
m
e
n
t
s
Go
v
e
r
n
a
n
c
e
Pr
o
g
r
a
m
s
,
10
.
8
9
%
Co
m
m
u
n
i
t
y
Se
r
v
i
c
e
s
Pr
o
g
r
a
m
s
,
89
.
1
1
%
At
t
a
c
h
m
e
n
t
2
Pr
i
o
r
i
t
y
Ba
s
e
d
Bu
d
g
e
t
i
n
g
Pr
e
s
e
n
t
a
t
i
o
n
Page 28 of 37
Lo
o
k
i
n
g
Th
r
o
u
g
h
th
e
Ne
w
Le
n
s
Q1
/
Q
2
Ar
e
th
e
r
e
ef
f
i
c
i
e
n
c
i
e
s
in
th
e
s
e
pr
o
g
r
a
m
s
to
lo
w
e
r
co
s
t
in
la
r
g
e
pr
o
g
r
a
m
s
?
Q3
/
Q
4
Ma
n
d
a
t
e
d
pr
o
g
r
a
m
,
wh
a
t
do
e
s
th
e
ma
n
d
a
t
e
sp
e
c
i
f
i
c
a
l
l
y
re
q
u
i
r
e
,
ar
e
we over
de
l
i
v
e
r
i
n
g
,
co
u
l
d
we
de
c
r
e
a
s
e
th
e
le
v
e
l
of
se
r
v
i
c
e
,
an
d
wh
a
t
is
th
e
penalty for not
co
m
p
l
y
i
n
g
wi
t
h
th
e
ma
n
d
a
t
e
?
Wh
a
t
pr
o
g
r
a
m
s
ar
e
un
f
u
n
d
e
d
ma
n
d
a
t
e
s
?
Ar
e
th
e
i
r
Fe
e
s
to
co
ns
i
d
e
r
th
a
t
wo
u
l
d
re
c
o
v
e
r
th
e
fu
l
l
co
s
t
of
th
e
pr
o
g
r
a
m
?
Fo
r
pr
o
g
r
a
m
s
th
a
t
ar
e
se
l
f
im
p
o
s
e
d
,
sh
o
u
l
d
we
co
n
s
i
d
e
r
th
e
le
v
e
l
of
difficulty
re
q
u
i
r
e
d
to
ch
a
n
g
e
th
o
s
e
re
q
u
i
r
e
m
e
n
t
s
?
Ar
e
th
e
r
e
ot
h
e
r
pr
i
v
a
t
e
bu
s
i
n
e
s
s
e
s
th
a
t
of
f
e
r
pr
o
g
r
a
m
s
th
a
t
ar
e
si
m
i
l
a
r
to those
of
f
e
r
e
d
by
th
e
Ci
t
y
?
A
r
e
th
e
r
e
pr
o
g
r
a
m
s
of
f
e
r
e
d
by
th
e
Ci
t
y
th
a
t ar
e
not highly
ma
n
d
a
t
e
d
an
d
th
e
r
e
ar
e
pr
i
v
a
t
e
bu
s
i
n
e
s
s
e
s
th
a
t
of
f
e
r
a si
m
i
l
a
r
pr
o
g
r
a
m
?
At
t
a
c
h
m
e
n
t
2
Pr
i
o
r
i
t
y
Ba
s
e
d
Bu
d
g
e
t
i
n
g
Pr
e
s
e
n
t
a
t
i
o
n
Page 29 of 37
Q1
/
Q
2
Qu
e
s
t
i
o
n
Ge
n
e
r
a
l
Fu
n
d
–A
l
l
Pr
o
g
r
a
m
s
Q4Q3Q2Q1
3,
0
0
0
,
7
7
1
11
,
2
7
7
,
5
7
9
3,
7
4
0
,
1
7
3
12
,
6
9
2
,
2
1
2
1,
3
8
7
,
8
4
1
93
2
,
5
0
9
1,
5
4
1
,
6
1
6
1,307,580
Co
m
m
u
i
n
t
y
Se
r
v
i
c
e
s
Go
v
e
r
n
a
n
c
e
At
t
a
c
h
m
e
n
t
2
Pr
i
o
r
i
t
y
Ba
s
e
d
Bu
d
g
e
t
i
n
g
Pr
e
s
e
n
t
a
t
i
o
n
Page 30 of 37
Q3
/
Q
4
Qu
e
s
t
i
o
n
s
Ge
n
e
r
a
l
Fu
n
d
–
M
a
n
d
a
t
e
d
Pr
o
g
r
a
m
s
Ar
e
we
ov
e
r
de
l
i
v
e
r
i
n
g
?
Co
u
l
d
we
de
c
r
e
a
s
e
th
e
le
v
e
l
of
service?
Wh
a
t
is
th
e
pe
n
a
l
t
y
fo
r
no
t
co
m
p
l
y
i
n
g
?
At
t
a
c
h
m
e
n
t
2
Pr
i
o
r
i
t
y
Ba
s
e
d
Bu
d
g
e
t
i
n
g
Pr
e
s
e
n
t
a
t
i
o
n
Page 31 of 37
Q3
/
Q
4
Qu
e
s
t
i
o
n
s
Ge
n
e
r
a
l
Fu
n
d
–C
o
s
t
of
“u
n
f
u
n
d
e
d
”
Ma
n
d
a
t
e
d
Pr
o
g
r
a
m
s
Q4Q3
Q2Q1
1,
7
9
0
,
8
6
4
.
0
0
2,
8
4
7
,
6
6
9
.
0
0
1,
8
7
3
,
4
3
8
.
0
0
9,
5
3
9
,
0
1
7
.
0
0
93
,
2
5
4
.
0
0
14
4
,
9
4
8
.
0
0
18
1
,
7
0
0
.
0
0
357,683.00
Ge
r
n
a
l
Go
v
e
r
n
m
e
n
t
Re
s
o
u
r
c
e
s
Pr
o
g
r
a
m
Re
v
e
n
u
e
s
General Funds Program Revenues
Q1
57%2%
Q2
11%1%
Q3
17%1%
Q4
11%1%
Un
f
u
n
d
e
d
Ma
n
d
a
t
e
s
At
t
a
c
h
m
e
n
t
2
Pr
i
o
r
i
t
y
Ba
s
e
d
Bu
d
g
e
t
i
n
g
Pr
e
s
e
n
t
a
t
i
o
n
Page 32 of 37
Q3
/
Q
4
Qu
e
s
t
i
o
n
s
Ge
n
e
r
a
l
Fu
n
d
–
U
n
f
u
n
d
e
d
Pr
o
g
r
a
m
s
Ar
e
th
e
i
r
fe
e
s
to
co
n
s
i
d
e
r
?
At
t
a
c
h
m
e
n
t
2
Pr
i
o
r
i
t
y
Ba
s
e
d
Bu
d
g
e
t
i
n
g
Pr
e
s
e
n
t
a
t
i
o
n
Page 33 of 37
Q3
/
Q
4
Qu
e
s
t
i
o
n
s
Ge
n
e
r
a
l
Fu
n
d
–C
i
t
y
Ch
a
r
t
e
r
or
Re
g
u
l
a
t
o
r
y
Co
m
p
l
i
a
n
c
e
Pr
o
g
r
a
m
s
Sh
o
u
l
d
we
co
n
s
i
d
e
r
th
e
level of difficulty
re
q
u
i
r
e
d
to
ch
a
n
g
e
ou
r
requirements?
Or
,
co
n
s
i
d
e
r
th
e
po
s
s
i
b
i
l
i
t
y
of not
pr
o
v
i
d
i
n
g
th
e
service?
At
t
a
c
h
m
e
n
t
2
Pr
i
o
r
i
t
y
Ba
s
e
d
Bu
d
g
e
t
i
n
g
Pr
e
s
e
n
t
a
t
i
o
n
Page 34 of 37
Q3
/
Q
4
Qu
e
s
t
i
o
n
s
Ge
n
e
r
a
l
Fu
n
d
–“
S
e
l
f
‐im
p
o
s
e
d
”
Pr
o
g
r
a
m
s
:
Or
d
i
n
a
n
c
e
s
,
Co
d
e
,
Re
s
o
l
u
t
i
o
n
s
Sh
o
u
l
d
we
re
v
i
e
w
po
l
i
c
i
e
s
an
d
programs
fo
r
re
l
e
v
a
n
c
e
to
co
m
m
u
n
i
t
y
as when
th
e
y
we
r
e
ad
o
p
t
e
d
?
At
t
a
c
h
m
e
n
t
2
Pr
i
o
r
i
t
y
Ba
s
e
d
Bu
d
g
e
t
i
n
g
Pr
e
s
e
n
t
a
t
i
o
n
Page 35 of 37
Q3
/
Q
4
Qu
e
s
t
i
o
n
s
Ge
n
e
r
a
l
Fu
n
d
–L
o
w
Re
l
i
a
n
c
e
on
th
e
Ci
t
y
to
Pr
o
v
i
d
e
th
e
Pr
o
g
r
a
m
Sh
o
u
l
d
Ci
t
y
co
n
s
i
d
e
r
ch
a
r
g
i
n
g
a fee for the
se
r
v
i
c
e
?
Or
,
co
n
s
i
d
e
r
ou
t
s
o
u
r
c
i
n
g
these
se
r
v
i
c
e
s
wh
e
r
e
it
is
mo
r
e
co
s
t
effective for
a pr
i
v
a
t
e
bu
s
i
n
e
s
s
to
pr
o
v
i
d
e
th
e
program
on
be
h
a
l
f
of
th
e
Ci
t
y
?
At
t
a
c
h
m
e
n
t
2
Pr
i
o
r
i
t
y
Ba
s
e
d
Bu
d
g
e
t
i
n
g
Pr
e
s
e
n
t
a
t
i
o
n
Page 36 of 37
Q3
/
Q
4
Qu
e
s
t
i
o
n
s
Ge
n
e
r
a
l
Fu
n
d
–L
o
w
Ma
n
d
a
t
e
d
Pr
o
g
r
a
m
s
fo
r
wh
i
c
h
th
e
r
e
is
Lo
w
Re
l
i
a
n
c
e
on the
Ci
t
y
to
Pr
o
v
i
d
e
th
e
Pr
o
g
r
a
m
Sh
o
u
l
d
th
e
s
e
re
s
o
u
r
c
e
s
be
re
a
l
l
o
c
a
t
e
d
to
al
l
o
w
th
e
Ci
t
y
to
pr
o
v
i
d
e
ne
w
programs or
en
h
a
n
c
e
ex
i
s
t
i
n
g
pr
o
g
r
a
m
s
that are of
hi
g
h
e
r
im
p
o
r
t
a
n
c
e
.
At
t
a
c
h
m
e
n
t
2
Pr
i
o
r
i
t
y
Ba
s
e
d
Bu
d
g
e
t
i
n
g
Pr
e
s
e
n
t
a
t
i
o
n
Page 37 of 37