Property Tax-Supported Budget Process
The process used to evaluate programs and services that are funded through the County's General Fund revenues is called Zero-Based Outcome budgeting. 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 Outcome" Budgeting?
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. Each program will then 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 Outcome Budget?”
Budget recommendations are being assembled around Results Teams. They include transportation, environment and growth management, the social safety net, culture and recreation, and internal services.
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?
The employee results teams have been established to review existing programs and services and to make funding recommendations. The County Commission will also take an active role in the process, 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 the millage rate over the past ten years, the current economic situation will 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.