Local Government Budget Review Analysis Assignment Sheets
1. How is the budget organized? What are some of the major assumptions (e.g.,
economic growth, revenue, etc.) that are made with the budget?
2. Does the budget document identify goals to guide the jurisdiction over the fiscal
period? What are they?
3. What opportunities and challenges does the document identify for the jurisdiction?
4. What approaches are recommended to address the opportunities and challenges?
5. What “policy” issues are discussed?
6. What approaches are taken to monitor, measure, and evaluate performance?
7. What type of information is presented on individual operations?
8. How are capital improvements presented and funded?
9. How are recommended staffing and equipment changes handled?
10. Explain how the document is user-friendly or user-unfriendly.
11. How are reserves listed and discussed in the document?
12. Are recommended budgetary changes clear?
13. What improvements would your team recommend? What would make the budget
more understandable and user-friendly from an interested citizen’s perspective?
Are the jurisdiction’s goals/objectives clear, and are there plans to
meet them? Can you obtain a feel for how an individual agency or department
is performing from the budget presentation? Is the terminology clear throughout