COMMITTEE SUBSTITUTE FOR RESOLUTION NO. 220394

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RESOLUTION - Directing the City Manager to implement Priority Based Budgeting to better align resources with community priorities/values, build upon the City's comprehensive framework that ensures financial resiliency, and increases transparency in the budget process.

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WHEREAS, the Adopted Citywide Business Plan includes in the Finance and Governance goal an objective to ensure the resiliency of City government. A strategy contained within the objective is to implement an outcomes-based budgeting system; and

WHEREAS, the philosophy of priority-based 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 City, as measured by data and evidence; and

WHEREAS, priority-based budgeting is accepted as a best practice in government budgeting by International City/County Management Association (ICMA) and Government Finance Officers Association (GFOA). Priority based budgeting is adopted and applied in over 300 municipalities across North America; and

WHEREAS, the principles of priority-based budgeting include:

* Prioritizing services that most align with the citywide business plan goals
* Evaluate historical spending practices
* Spend within means
* Understand the costs of doing business
* Providing transparency of priorities
* Providing transparency of service impacts
* Consider the future that each and every program or that the City provides and determine its relevance and alignment with priority results; and

WHEREAS, priority-based budgeting is a collaborative, evidence-based process ranking city programs/services according to:

* Alignment to strategic goals and priorities outlined in the citywide business plan (our Values)
* Mandate review - Is the program mandated by federal, state, or local regulations?
* Demand changes - Is the dema...

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