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Municipal governments use a variety of approaches to create their budgets. Each method reflects different values and operational goals, such as efficiency, transparency, citizen involvement, or outcome measurement.
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== Municipal Budgeting Approaches == Below is a list of common approaches: == Line-Item Budgeting == * '''Description''': A traditional method where expenditures are listed by category (e.g., salaries, utilities, equipment) for each department. * '''Strengths''': Simple to understand and monitor; provides detailed tracking. * '''Weaknesses''': Focuses on inputs rather than results; offers limited flexibility. == Performance-Based Budgeting == * '''Description''': Links budget allocations to measurable outcomes or performance indicators. * '''Strengths''': Encourages departments to focus on efficiency and service quality. * '''Weaknesses''': Requires robust performance data and evaluation systems. == Program Budgeting == * '''Description''': Organizes spending around programs or services rather than departments. * '''Strengths''': Helps align budget with policy goals and service priorities. * '''Weaknesses''': More complex to develop and maintain than line-item budgets. == Zero-Based Budgeting == * '''Description''': Assumes no base budget; all expenses must be justified from zero each cycle. * '''Strengths''': Prevents automatic continuation of outdated or inefficient spending. * '''Weaknesses''': Resource-intensive and time-consuming to implement annually. == Incremental Budgeting == * '''Description''': Adjusts the prior yearβs budget incrementally, usually by a percentage or fixed amount. * '''Strengths''': Straightforward and consistent; ensures continuity. * '''Weaknesses''': May reinforce inefficiencies and lacks responsiveness to changing needs. == Priority-Based Budgeting (PBB) == * '''Description''': Allocates funds based on how well programs align with community priorities and strategic outcomes. * '''Strengths''': Strategic, transparent, and responsive to public values. * '''Weaknesses''': Requires clear evaluation criteria and community input. == Capital Budgeting == * '''Description''': Focuses on long-term investment in physical infrastructure, such as roads, buildings, and utilities. * '''Strengths''': Promotes long-term planning and asset management. * '''Weaknesses''': Needs long-term forecasting and separate funding mechanisms like bonds. == Participatory Budgeting (PB) == * '''Description''': A democratic process where residents propose and vote on how to allocate a portion of the municipal budget. * '''Strengths''': Enhances civic engagement, transparency, and community trust. * '''Weaknesses''': Requires facilitation, public outreach, and sustained administrative support. == Outcome-Based Budgeting == * '''Description''': Focuses on funding initiatives that achieve specific social outcomes (e.g., reduced crime or improved health). * '''Strengths''': Emphasizes long-term impact and cross-agency collaboration. * '''Weaknesses''': Demands comprehensive data, collaboration, and time to realize effects.