Budget Process

The process used to evaluate programs and services that are funded through the County's General Fund revenues is called Zero-Based Program Performance Outcome budgeting.

Q. Exactly how is the new budget process different from previous years?

In the past, County Administration proposed a spending plan on the assumption that most agency programs and services would continue. The Commission's goal was to hold the line on the millage rate or reduce it. This year's budget process is based on Zero-Based Program Performance Outcomes. During this process the Commission will closely examine all services and programs financed through the general fund budget.

Q. What is meant by “zero-based?”

It means that no budgets or programs under the jurisdiction of the Commission are assumed when assembling the budget, except for state and federal mandates. It's like taking a blank piece of paper, writing down the program or service you want to provide, then justifying its existence, prioritizing it, and determining whether it fits in with the Commission's goals.

Q. What are “Program Performance Outcomes”?

Each program will be evaluated based on the impact the program has on the goals established by the Commission. These “outcomes” will be evaluated through performance measures.

Q. What are the initial steps involved in assembling a “Zero-Based Program Performance Outcome Budget?”

The budget is being assembled around eight “vision” areas. They include economic opportunity, transportation, sustainable growth, the environment, affordable housing, the social safety net, cultural/recreational amenities, and coordinated and cooperative governance, funding, and service delivery. At a February 2007 pre-budget workshop, Commissioners discussed various millage rate scenarios and reached consensus to minimize any increase in total tax dollars.

Q. What happens next in the process?

The performance of each program will be analyzed. The emphasis will be on quantifiable analysis, including performance measures, comparative analysis with other local governments (benchmarking), identifying cost savings and ranking of programs. Criteria will be used to guide this prioritization process: Is the program mandated by law? Are there alternative service providers or additional revenue sources? Does the program protect a prior County investment? Does it produce the anticipated results in a cost effective manner? The end result of the analysis will reveal whether a program will be funded.

Q. Who will decide if a program is justified?

Employee teams have been established to review existing programs and services and to make funding recommendations. The County Commission will also take a more active role in program evaluation earlier in the process, as will the general public through participation in a series of budget workshops.

Q. Does this mean there will be cuts in spending and services?

Yes. While the Commission's efforts have reduced or maintained the millage rate over the past ten years, the proposed legislation in Tallahassee could result in spending cutbacks that go beyond what can be gained through efficiencies. This could result in serious program and service level cutbacks. Some programs and services could be eliminated, some could remain the same, and the level of service for others could change. As the process progresses, Commissioners will be in a better position to prioritize expenditures.

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