Nlc pbb presentation

PRIORITY BASED BUDGETING (Part II)
Looking at the Budget
through a
“NEW LENS”

Kathie Novak, Jon Johnson &
Chris Fabian
November 14, 2013
1

A Brief Introduction

JON JOHNSON

CHRIS FABIAN

2

The BUDGET ….

From an Elected Officials
Perspective
4

What are your Elected Officials
really thinking?
• What does all this financial information really tell me?
o Are you saying everything is fine ?
o Are you saying we need to make cuts ?
o Are you saying we need to raise taxes ?
o Are you saying we have more money to spend ?
• What are you asking me to decide ?
OR

• Are you just wanting my “rubber stamp” of approval ?
9

The Beginnings ….
Fiscal Health &
Priority Based Budgeting

10

DOES THIS LOOK FAMILIAR ?????
$300,000,000

Fund Balance
Uses of Funding

$250,000,000

$200,000,000

$150,000,000

$100,000,000

2010-2011 Budget Forecast

2009-2010 Projected Budget

Sources of Funding

$50,000,000

$2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

$(50,000,000)

$(100,000,000)

$(150,000,000)

11

“Over the Counter” Treatments
Treatment Options:
• Fees for Service = Cost of
Delivery
• Freeze Vacant Positions
(Temporaries?)
• Across the Board “Cuts”
• Defer/Delay Capital Projects
• “Sharpen” Revenue
Billing/Collection
• Consolidated
Purchasing/Contracting
• Sell Underutilized Assets
• Cost Allocation/Overhead
Transfers
• Freeze Salaries/Overtime

Treatment Considerations:
• Only a Short-Term “Fix” to
Relieve Pain
• Safe to apply with minimal
diagnosis
• Must have follow up
diagnosis
12

“Emergency-Room” Treatments
Treatment Options:
• Across the Board Budget
“Amputation”
• Hiring Freeze/Furloughs
• Reduction in Workforce
• 4-Day work weeks
• Reduce Services
• Spend “Savings” Reserves
• Early Retirement
Incentives
• Outsourcing/Shared
Services
• Resize or Restructure

Treatment Considerations:
• Don’t apply without
diagnosis
• Don’t be guilty of
malpractice
• Only to “Stop the Bleeding”
13

“Cosmetic” Treatments
(Not a Solution!!!)
 Accounting Gimmicks

 Shifting Operational Costs to Capital Budgets
 Deferring Compensation
 Underfund Accrued Liabilities
 Short –term borrowing
 “Distort” estimates or projections

14

Achieving Fiscal Health & Wellness
2 Strategic Initiatives

Fiscal Health

Long-term Fiscal Wellness

15

BRINGING VISION INTO FOCUS
WITH A NEW “LENS”

16

From 2007

Across the Board Cuts Address $14.5 Billion Shortfall
 California Governor’s Office: “Across-the-board

approach spreads reductions as evenly as possible so
no single program gets singled out.”

 Reaction: “the governor’s approach would be like a

family deciding to cuts its monthly mortgage
payment, dining-out tab and Netflix subscription each
by 10%, rather than eliminating the restaurant and
DVD spending in order to keep up the house
payments.”
20

According to Moody’s:
 Across-the-Board versus Targeted Budget Cuts
 “Across-the-board cuts can be a way to avoid tough

decisions”
 “Targeted cuts require a serious discussion of
community values, relative benefits of different
services, and long-term implications”

 Moody's wants to see how local governments
plan for and respond to financial challenges

over the long term

 “Making targeted cuts can demonstrate a more

strategic approach to managing the fiscal crisis”
21

“Across the board cuts spreads the
pain evenly and also evenly
spreads the mediocrity”
- Budget Director for the State of Louisiana

22

Achieving Long-Term Fiscal Wellness

23

STEPS to SUCCESS – Priority Based Budgeting
1. Determine Results

 Accurate prioritization of programs, reflecting the organization’s stated

objectives, depends on the comprehensive identification of the Results
it is in business to achieve

2. Clarify Result Definitions

 Precision in prioritization depends on the articulation of the cause and

effect relationship between a program and a Result
 Using clearly defined “Result Maps”, detailing the factors that influence
the way Results are achieved, the organization can minimize subjectivity
in the process of linking programs with its Results

3. Identify Programs and Services

 Comparing individual programs and services as opposed to comparing

departments that provide those services allows for better prioritization

4. Value Programs Based on Results

 With the right Results that are clearly defined, the organization can more

accurately “value” a program relative to its influence on achieving
Results

5. Allocate Resources Based on Priorities

 Using “Resource Alignment Diagnostic Tool”
24

Strategic Questions
1. What are we in “business” to do?

25

What are “Results”
• High-level and over-arching reasons the organization
exists in the eyes of the community
• Remain consistent and unchanged over time
• Comprehensive

• Distinguished from (i.e. “Results” are not…)
o Vision or Mission Statements
o Organizational Values
• How we want to achieve our results
o “Marketing” statements
• Look and feel of the community
o Specific short-term, projects, goals or initiatives
26

Step 1: Determine Results
City of Grand Island, Nebraska
Community Results

Stewardship of the Environment
Safe Community
Strategic, Sustainable and Maintained
Development
Mobility Options

Efficient Services
Transparent Services

Financial Stewardship
High-quality Workforce
Regulatory Compliance

• Used to Differentiate Programs Offered to the
Community
• Not All Programs Achieve these Results
• Programs that Achieve Many Results, with a High
Degree of Influence, Achieve Highly in Prioritization
(demonstrate high degree of relevance)

Quality Service Results

• Every Program Should Achieve these Results (though
potentially, not every program does)
• Not Used to Differentiate the Relevance of Programs
in Prioritization

Governance Results

• Used to Differentiate Programs Designed to Support
Governance
27

Step 2: Clarify Result Definitions
(Result Maps)
City of Boulder, CO
Results
 Accessible &
Connected Community
 Economically Vital
Community
 Healthy Environment
& Community
 Inclusive & Socially
Thriving Community


Safe Community
31

Defining Results
Result Mapping Exercise

32

City of Grand Island, Nebraska

des for the
wal of the
ment through
ng and reuse

regulates
erly and
balanced
nity

Identify and Define Results
Manages and mitigates factors
that impact environmental
quality and sustainability

Stewardship of the
Environment

Manages and
mitigates factors that
impact environmental
Encourages energy
quality and
conservation and
efficiency through sustainability

education, incentives and
the provision of alternative
solutions

Controls and abates
threats to the
environment caused by
Provides for the
nature

renewal of the
environment through
recycling and reuse

STEWARDSHIP
of the
ENVIRONMENT

Promotes and
regulates a clean,
orderly and
ecologically balanced
community

Encourages energy
conservation and
efficiency through
education, incentives
and the provision of
alternative solutions

Controls and abates
threats to the
environment cased by
nature
34

The City of Chandler, Arizona
Protects the Community
by justly enforcing the
law, promptly
responding to calls for
service and being
prepared for all
emergency situations
Ensures regulatory
compliance in order to
protect property, the
environment and the
lives of its residents and
visitors

Offers a variety of safe
activities and safety
education to engage
with youth and families

SAFE
COMMUNIT
Y

Provides safe traffic flow,
safe roads and a wellmaintained
transportation system

Fosters a feeling of
personal safety through
a visible and
approachable presence
that ensures proactive
prevention and responds
to community concerns
35

The City of Wheat Ridge, Colorado
Offers and supports a variety of
safe activities and facilities that
provide for the physical health
and social well-being of the
community
Provides for the protection and
sustainability of the
environment through
regulatory compliance,
planning and effective
stormwater management

SAFE
COMMUNITY
Provides for a safe
transportation network that is
well-maintained, accessible,
enhances traffic flow and
offers safe mobility to motorists,
cyclists and pedestrians alike

Fosters a feeling of personal
safety throughout the
community by establishing a
visible, accessible presence
that proactively provides for
prevention, intervention, safety
education, and community
involvement

Offers protection, enforces the
law and is well-prepared to
promptly and effectively
respond to emergencies and
calls for service
Creates a secure, wellregulated, well-maintained
community that is healthy,
clean, well-lit and visually
attractive
36

The Town of Christiansburg, Virginia
Provides assurance of
regulatory and policy
compliance to
minimize and mitigate
risk
Attracts, motivates and
develops a high-quality
workforce, dedicated
to public service

Protects and prudently
manages its financial,
human, physical and
technology resources

GOOD
GOVERNANCE
(Sound Financial Entity)

Enables and enhances
transparency,
accountability,
integrity, efficiency and
innovation in all
operations

Supports decisionmaking with timely and
accurate short-term
and long-range
analysis
Responsive, accessible
and courteous to its
customers

37

Role of the Council/Board
• Have transparent access to listing of all programs
offered along with associated costs and FTE
• Educate themselves on the variety and diversity of
programs offered

Role of the Citizens
• Be informed about the nature of the programs
offered to residents businesses and visitors

38

Strategic Questions
2. What exactly do we do?

39

Identify “Programs” within Departments/
Divisions
 Departments develop their own

“program” inventories

 Comprehensive list of “what we do”
 Comparing relative value of programs,

not relative value of departments

CITY OF BOULDER, COLORADO
Department Program Inventory
Monday, July 26, 2010
Directions: For all of the programs and services
in your department, identify the program
name. When completed, please e-mail the
Program Inventory back to Jim Reasor

Fund
No.

Department Providing Program

Program Name

010

 Goldilocks & the Three Bears: Not too

big, not too small, just right!
 TOO BIG = Departments/Divisions
 TOO SMALL = Tasks
 JUST RIGHT = Measure relative size
based on costs/people associated
with program to more discretely
demonstrate how resources are
used

Community Planning & Sustainability

General Business Assistance

010


Business Retention and Expansion

010


010


Business Incentive Programs
Business Partnerships and
Sponsorships

140


Energy Decarbonization

140


Green Job Creation

140


Climate Adaptation Planning

112


Comprehensive Planning

112


Intergovernmental Relations

112


Historic Preservation

112


Ecological Planning

City of Boulder, Colorado

40

OBJECTIVES for
Developing Program Inventories
 Create a comprehensive listing of all services

offered by each operating division (to both
“external” and “internal” users)

 Provide a better understanding of “what we do” to

staff, administration, elected officials and citizens

 Provide a framework to better understand how

resources are used to support “what we do”

 Provide a valuable tool for staff, management and

elected officials to use when faced with budgetary
“choices” about how funds are distributed.

 Allow for the preparation and discussion of a

“program budget” rather than a “line-item budget”
41

Defining Programs
 To determine “just right”, look for “differences” that

might help determine if an activity can be defined as a
“stand-alone” program
 “Who” are you doing the activity for?


Does it benefit a specific demographic group or population?

 “What” are you doing the service to?


Does it affect a specific property or asset (infrastructure, facility,
etc.)

 “How” is it funded? – Is there someone paying for it?


Are there revenue sources associated directly with the program
(“Program Revenues”)

 What “type” of service are you providing?


Preventative, Replacement; Repair/Maintenance; Instruction;
Protection; Informative; etc.
42

Defining Programs
 Has someone told us we “have to do it?”


Are there statutes, ordinances, resolutions, or other legislative
documents that require us to provide the service?

 Is there an “End Product” as a result of doing it?


Does the external or internal user get something tangible
when the service is delivered?

 “Is there someone outside the organization that

“does the same thing”?


Does a private business offer a similar service (“Yellow Pages
test”)

 Do we “advertise” that we do it?


Is there a separate phone directory or website reference to
the service?
43

How to
Identify Program Costs
 1) Associate Salary & Benefit Costs with your
Personnel
 2) Assign Personnel to the Programs they

Provide

 3) Associate Non-Personnel Costs with
Programs
 4) Line item Budget is now expressed as a
Program Budget!
44

1) Associate Salary & Benefit Costs
with your Personnel

•

Key is understanding how personnel line items are distributed (per FTE, on a
percentage of salary basis, etc.)
45

2) Assign Personnel to the
Programs they Provide

•
•
•

Estimate for a given year (this is not a time study!)
Accuracy, not precision, is the goal
Can’t allocate an FTE over 100% (no matter how overworked they think they are)
46

3) Associate Non-Personnel Costs
with Programs

• Choose a reasonable allocation methodology:
• Divide costs by FTE (i.e. supplies line item)
• Assign costs directly to program (i.e. annual audit)
47

programs offered


48

Strategic Questions

3. How do we figure out what is “core” OR
What is of the highest importance?

49

Step 4: Score Programs against
Results & Attributes
City of Boulder’s Results

Basic Program Attributes

 Accessible & Connected

 Mandated to Provide the






Community
Economically Vital
Community
Healthy Environment &
Community
Inclusive & Socially
Thriving Community
Safe Community







Program
Reliance on the City to
Provide the Program
Cost Recovery of the
Program
Change in Demand for
the Program
Size of Population Served
And/or any other criteria
that is relevant to your
community
50

Simple Scoring Scale –
“Degree” of Relevance to a Result
4 = Program has an essential or critical
role in achieving Result

3 = Program has a strong influence on

“High Degree”
of Relevance

achieving Result

2 = Program has some degree of
influence on achieving Result

1 = Program has minimal

(but some)
influence on achieving Result

0 = Program has no influence on
achieving Result

“Lower Degree” of
Relevance (still a
clear connection)

No Clear
Connection
51

Basic Program Attributes:
Mandated to Provide Program
• Programs that are mandated by another level of government (i.e.

federal, state or county) will receive a higher score for this attribute
compared to programs that are mandated solely by the City or
have no mandate whatsoever.
• The grading criterion established to score programs, on a 0 to 4
scale is as follows:
o 4 = Required by Federal, State or County legislation
o 3 = Required by Charter or incorporation documents OR to
comply with regulatory agency standards
o 2 = Required by Code, ordinance, resolution or policy OR to fulfill
executed franchise or contractual agreement
o 1 = Recommended by national professional organization to
meet published standards, other best practice
o 0 = No requirement or mandate exists
52

Reliance on City to Provide Program
• Programs for which residents, businesses and visitors can look only to the

City to obtain the service will receive a higher score for this attribute
compared to programs that may be similarly obtained from another
intergovernmental agency or a private business.
• The grading criterion established to score programs, on a 0 to 4 scale is
as follows:
o 4 = City is the sole provider of the program and there are no other
public or private entities that provide this type of service
o 3 = City is currently the sole provider of the program but there are
other public or private entities that could be contracted to provide a
similar service
o 2 = Program is only offered by another governmental, non-profit or
civic agency
o 1 = Program is offered by other private businesses but none are
located within the City limits
o 0 = Program is offered by other private businesses located within the
City limits
53

Change in Demand for Program
•

•

Programs demonstrating an increase in demand or utilization will receive a
higher score for this attribute compared to programs that show no growth
in demand for the program. Programs demonstrating a decrease in
demand or utilization will actually receive a negative score for this
attribute.
The grading criterion established to score programs, on a -4 to 4 scale is as
follows:
o 4 = Program experiencing a SUBSTANTIAL increase in demand of 25% or
more
o 3 = Program experiencing a SIGNIFICANT increase in demand of 15%
to 24%
o 2 = Program experiencing a MODEST increase in demand of 5% to 14%
o 1 = Program experiencing a MINIMAL increase in demand of 1% to 4%
o 0 = Program experiencing NO change in demand
o -1 = Program experiencing a MINIMAL decrease in demand of 1% to 4%
o -2 =Program experiencing a MODEST decrease in demand of 5% to 14%
o -3 =Program experiencing a SIGNIFICANT decrease in demand of 15%
to 24%
o -4 =Program experiencing a SUBSTANTIAL decrease in demand of 25%
or more
54

Cost Recovery of Program
•

•

Programs that demonstrate the ability to “pay for themselves” through
user fees, intergovernmental grants or other user-based charges for
services will receive a higher score for this attribute compared to
programs that generate limited or no funding to cover their cost.
The grading criterion established to score programs, on a 0 to 4 scale
is as follows:
o 4 = Fees generated cover 75% to 100% of the cost to provide the
program
program
program
program
o 0 = No fees are generated that cover the cost to provide the
program
55

Portion of Community Served by Program
• Programs that benefit or serve a larger segment of the City’s
residents, businesses and/or visitors will receive a higher score for
this attribute compared to programs that benefit or serve only a
small segment of these populations.
• The grading criterion established to score programs, on a 0 to 4
scale is as follows:
o 4 = Program benefits/serves the ENTIRE community (100%)
o 3 = Program benefits/serves a SUBSTANTIAL portion of the
community (at least 75%)
o 2 = Program benefits/serves a SIGNIFICANT portion of the
community (at least 50%)
o 1 = Program benefits/serves SOME portion of the community
(at least 10%)
o 0 = Program benefits/serves only a SMALL portion of the
community (less than 10%)
56

Identify “Value” of Program Based on
their Influence on Results
Individual Department Program Scorecard

Evaluation Criteria

Thursday, January 28, 2010
Directions: For all the programs in your department,
please rate how these programs score in the four
Basic Attributes and they influence the City’s ability
to achieve its Priority Results. When completed,
please email the Program Scorecard back to
mariah.dabel@sanjoseca.gov

Basic Program Attributes
Mandated to
Cost Recovery
Provide
of Program
Program

Change in
Demand for
Service

-4 to 4 Scale
('4=demand
0-4 Scale
0-4 Scale
significantly
(4=State/Federal
based on Percentage
decreasing;
Mandate; 2=Charter; (4=75-100%; 3=504=demand
1=Ordinance/Resolut 74%; 2=25-49%; 1=1significantly
ion; 0=No Mandate)
24%)
increasing)'

Department
Office of Economic
Development
Office of Economic
Development
Office of Economic
Development
Office of Economic
Development
Office of Economic
Development
Office of Economic
Development
Office of Economic
Development
Office of Economic
Development
Office of Economic
Development

Program
Business Attraction/
Expansion Assistance
International Business
Relations/Sister City
Economic Strategy, Policy
and Analysis

Priority Results
Reliance on
City to Provide
Service
0 to 4 Scale
(4=Only City can
provide service;
2=Only public
entities can provide
service; '0=other
entities can provide
service)'

Safe City

Prosperous
Economy

Green,
Sustainable
City

Attractive,
Vibrant
Community

Reliable,
WellMaintained
Infrastructur
e

On a scale of 0 to 4 points , 0 = program has no influence on achieving the
Result; 1 = program has some influence, though minimal; 2 = program
influences the Result; 3 = program has a strong influence on the Result; 4 =
program is essential to achieving the Results

Enter Score Below Enter Score Below Enter Score Below Enter Score Below Enter Score Below Enter Score Below Enter Score Below Enter Score Below Enter Score Below

4

2

4

4

2

4

3

2

0

0

1

2

2

0

2

1

1

0

1

2

4

2

0

3

3

2

0

Downtown Management

1

2

4

4

3

2

0

3

4

Arts / Festival Grants and
Assistance

1

1

3

0

1

3

1

4

1

K-12 Arts Education

0

0

2

0

1

2

0

4

0

1

0

2

4

1

3

1

4

1

1

1

2

0

1

2

2

4

3

1

1

3

0

1

2

1

4

2

Cultural Planning, Policy
and Initiatives / Arts
Commission
Public Art Project
Management
Public Art Master Plan
Implementation and
Interagency Coordination

57

Not all Results are of Equal Relevance:
Result “Weighting Factor”

*Result “Weighting Factor” applied to program scores for each

Result

58

Strategic Questions

3. How do we figure out what is “core” OR What

is of the highest importance?

4. How do we know we are successful?

59

Peer Review
(Quality Control) Process

60

programs offered


61

Strategic Questions
3. How do we figure out what is “core” OR What is

of the highest importance?

5. How do we ask “better” questions that

lead to “better” decisions about “what we
do” and “why we do it”?
62

Defining Quartile Groupings
Q4

Total Number of Programs

0.0
1
4
7
10
13
16
19
22
25
28
31
34
37
40
43
46
49
52
55
58
61
64
67
70
73
76
79
82
85
88
91
94
97
100
103

Q3
Q2
Q1
Total Score for Community Oriented Programs

10.0

20.0

30.0

40.0

50.0

60.0

70.0

80.0

Quartile 4:
58 Programs

Quartile 1
Quartile 2

Quartile 3
Quartile 4

Quartile 1:
79 Programs

Quartile 3:
103 Programs

Quartile 2:
103 Programs

Key:
Programs are grouped into
Quartiles (not ranked, one
versus the other)

63

Step 5: Allocate Resources Based on
Prioritization

Quartile Ranking

(Quartile 1: Highest Rated Programs;
Quartile 4: Lowest Rated Programs)

Prioritization Array: Combined City-wide Programs
1

$85,915,772

2

$51,726,155

3

$21,505,297

4

$7,498,842

$-

79 Programs
103 Programs
103 Programs

58 Programs

$10,000,000 $20,000,000 $30,000,000 $40,000,000 $50,000,000 $60,000,000 $70,000,000 $80,000,000 $90,000,000 $100,000,000

64

“Resource Alignment Diagnostic Tool”
City of Boulder, CO

Program Type:

Funding Source:

Prioritization Perspective:
(City-wide, Fund, Funds)

(All Departments, Specific)

(Est. Budget, Gen Gov Revenue,
Program Revenues)

City-wide

(All Programs, Governance,
Community-oriented)

Choose Department:

All Departments

Total Estimated Budget

Community-Oriented
Programs

October 30, 2012

Quartile Ranking

(Qua rti l e 1: Hi ghest Rated Progra ms;
Qua rti l e 4: Lowes t Rated Progra ms)

Priority Based Budgeting: Spending Array Perspectives
1

$85,915,772

2

$51,726,155

3

$21,505,297

4

$7,498,842
$-

$10,000,000

$20,000,000

$30,000,000

$40,000,000

$50,000,000

$60,000,000

$70,000,000

$80,000,000

$90,000,000

$100,000,000

Quartile Ranking

2011 Budget

2012-13 Proposed Budget

Increase (Reduce) %

Impact

2012-13 Target Budget

Programs in Array

Qrt 1

$0

$85,915,772

0.00%

$0

$85,915,772

88

Qrt 2

$0

$51,726,155

0.00%

$0

$51,726,155

116

Qrt 3

$0

$21,505,297

$21,505,297

110

Qrt 4

$7,498,842

0.00%
2-10%
0.00%

$0

$0

$0

$7,498,842

54

$0

$166,646,067

0.00%

$0

$166,646,067

368

TOTALS

65

programs offered


67

“Looking Through the
“New Lens”
• Which programs are of the highest priority in terms of
achieving what is expected by the community?
o And which are of lesser importance?

• Which programs are truly mandated for us to provide
o And how much does it cost to provide them?

• Which programs are offered because they are “selfimposed” ?
• Which programs are offered for which there are no
other service providers?
• Are there programs might lend themselves to
public/private partnerships?
68

“Looking Through the
“New Lens”
• Who in the private sector is offering programs
that are similar in nature?
o And should we consider” getting out of that business”?

• Which programs are experiencing an increasing
level of demand from the community?
o And which are experiencing a decreasing need?

• Are there programs offered that are not helping
us achieve our intended “Results”?

• What are we spending to achieve our “Results”?
69

Strategic Questions
3. How do we figure out what is “core” OR What is of

the highest importance?
5. How do we ask “better” questions that lead to
“better” decisions about “what we do” and “why
we do it”?

6. What do you want to “keep” (not “What do you
want to cut”) – THE ROLE OF CITIZENS
70

Keys to Public Engagement
 1.) Determine objective for engaging the Public
 Is it a “Means to an End” or an “End in and of Itself”?

 2.) Design the role of the Public so it will have a

meaningful influence

 3.) Ensure higher participation – GO TO THEM
 Use the Web
 Mail enclosures with Newsletters or Utility Bills
 Attend Community Meetings (i.e. Chamber of
Commerce; Civic Groups; School Board; HOA
Meetings)
 Set up kiosks at Library, Rec Center, Senior Center, etc.
71

Many Challenges Inherent to
Engaging Public
 Level of discussion

too “Big Picture”
 Conversation is

framed contentiously
(and possibly with
“fear”)
 Unclear about

“how” citizens will be
able to participate
72

Engaging Public in New Discussion About
“What They Want to Keep”

73

Valuing the Results of Government
Invest $100 in Results, according to their relative importance
Valuing the Results of Government

Thursday, February 04, 2010

Giving Emphasis to the Priorities of Government
Directions: The results that our Government strives to achieve are identified in the table below. As a citizen, your job is to help the City understand clearly
the results that you value most. For this exercise, you are to imagine having $100 to invest in achieving the City's results. Where would you invest your
money? You can distribute the funds evenly to all results, you can invest all of your money in one single result, or you can invest your money toward the
achievement of various results emphasizing those which are most important to you. Spend the $100 until it's gone by typing the amount you intend to invest
in a result into the empty box to the "right" of the Result Statement.
Money You Started With

$100

Money You Have Invested

$100

Money You Have Left

$0

(When this box reads "$0" you have completed Step 1.)

Results of Government

Amount of Money Citizen
Intends to Invest in Result

A Safe Community

$

30

Strong Neighborhoods and a Sense of Community

$

5

Economic Vitality

$

20

Culture, Recreation and Learning Opportunities

$

15

Stewardship of the Environment

$

10

Effective Transportation and M obility Options

$

20
74

Thank You !

www.pbbcenter.org

Jon Johnson, Co-Founder
303-909-9052 (cell)
jjohnson@pbbcenter.org

Chris Fabian, Co-Founder
303-520-1356 (cell)
cfabian@pbbcenter.org

Kathie Novak, Senior Advisor
720-339-5845 (cell)
the.kathie.novak@gmail.com
Copyright ©2009 by Chris Fabian and Jon Johnson d/b/a the Center for Priority Based Budgeting,
Denver, Colorado.

76

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