Communicating About Government Spending (What We Get for Our Dollar)

• Introduction
• Examples - Simple, Effective, Visual Explanations About Tax Dollar Spending
• Budget-in-Brief Examples
• Budget/Capital Improvements Program Citizen Involvement Process
• Budget Guides and Tax Information
• Annual Reports/Report Cards
• Recommended Articles

Introduction

Tax and budget issues are often the focal points for citizen anger with government. Various polls and initiative actions indicate that citizen anger over taxes may not be primarily about the total amount of the taxes levied (although still an issue). Rather, the main issue may be the feeling that tax dollars are wasted, or are not being spent where citizens would like to see their money spent (e.g., baseball stadiums). Citizens frequently express the feeling that they have little influence over how their money is spent. Some voice their suspicions that special interests drive local decisions. There is confusion over different levels of government and how the tax dollar is split. There is a lack of understanding about the connection between the tax dollars government collects and the services that government provides. Budget documents are often lengthy and obtuse. More focused and understandable messages about budget decisions and tax dollar spending are urgently needed. This page provides examples for city and county officials to consider as they work on ways to better communicate with their own citizens. The approaches will most likely need to be adapted to fit local circumstances.

Examples - Simple, Effective Visual Explanations about Tax Dollar Spending

• You Pay Taxes, Where Does it Go? League of California Cities - Effective presentation of where the tax dollar goes, especially the comparison of public and private services. Although this material presents tax information for the combined California cities, the approach could be tailored to individual WA cities and counties.
• The California Local Govenment Finance Almanac.  Series of Overviews, Primers and briefs on the full gamut of local finance revenue sources and issues.
• Axe and tax: a budget-balancing exercise, Seattle Times, 3/8/02 – an eye-opening exercise for better understanding budget issues.
• "On Taxes and Other Prices," () Thomas C. Dority, Planning & Zoning News, Lansing MI, June 1995 - Survey makes wonderful case for the good value taxpayers get from their public dollar vs. private dollar.
• Value of Your Port Angeles Dollar, () Port Angeles, WA - A newsletter article (Spring 1999) highlighting the (low) monthly amount citizens pay in property taxes for specific services and a comparison to costs of consumer items.
• Port Angeles Budget-Related Presentations, including Myths and Facts about Property Taxes.
• “Just the Facts, Ma'am" - Bainbridge Island, WA Mayor answers citizen questions about the budget in regular newspaper column, 2008.
• Grandview 2008 Public Outreach Public Workshops: How Do You Want Your Tax Dollar Spent? – Particularly well prepared workshop materials and graphics educate citizens about the challenges of funding services in declining revenue climate, and invite citizens to participate in making choices – (Peter, please scan AWC Municipal Excellence Award submittal materials)
• Your Tax Dollars (scroll to pages 12 - 15), City of Grand Junction, CO 2003-2004 Budget in Brief
• San Mateo (CA) Property Tax Letter () - Effective one-page cover letter showing that services to the parcel cost more than property tax paid. Mailed together with budget-at-a- glance and annual report.
• Santa Barbara (CA) Property Tax Dollar Mailer explanation - Simple one-sided mailer focused on key tax questions (US Conference of Mayors Best Practices)
• Santa Barbara (CA) Property Tax Dollar Mailer - The mailer itself!
• Burien, WA 2005 Capital Improvement Summary Charts and Graphs; Site Maps for Parks and Transportation Projects 
• Kirkland City Update--Special Budget Edition, ()Kirkland, WA, Summer 2008

Budget in Brief

• City of San Mateo (CA) Finances at a Glance, 2007-2008 - Emphasis on services provided to citizens. 
• Poulsbo, WA 2007 Budget-in-Brief - Includes key goals, budget and capital project highlights and summary of budget process.
• 2007-2008 Budget At a Glance - Whatcom County, WA - Illustrates increasing population, declining revenues and ultimately, declining expenditures.
• Tumwater (WA) 2007 Budget At A Glance - Budget focused on funding top priorities, despite financial challenges.
• Sammamish(WA) Budget-in-Brief – Emphasizes improved public services and reduced taxes following incorporation.
• Pierce County 2007 Budget-in-Brief - Although more detailed then many “briefs,” it is clearly organized and illustrated, documenting a professional budget process.
  

Budget/Capital Improvements Program Citizen Involvement Process

• Searching for a Role for Citizens in the Budget Process, Carol Ebdon and Aimee Franklin, , Public Budgeting & Finance, Spring 2004 – An interesting study of the effectiveness of various approaches for involving citizens in the budget process.
• Multnomah County Budget Priority Setting Process - Citizen advisory teams, guidance team and other committees help shape budget priorities.
  • Fiscal Year 2009 Multnomah County (OR) Budget Process (Departments use Citizen Budget Advisory Committees).
  • Citizen Budget Advisory Committee.
  • Citizen Involvement Committee.
    
• Minneapolis (MN) Capital Long-Range Improvement Committee Report (CLIC), city of - includes description of the city's use of advisory committee and task forces, useful evaluation criteria (see Appendix A) and public hearings to determine capital improvement priorities.
• Saint Paul (MN) Long-Range Capital Improvement Budget Committee - Citizen's committee reviews and ranks capital improvements proposals and CIB process.
  • Saint Paul City Code, Ch. 57 – Capital Improvement Budget; Committee. 
  • Saint Paul 2008-2009 Capital Improvement Budget (CIB) Process.
• Austin TX - The Budget Process (p.9) from 2007–2008 Approved Budget Executive Summary - Planning Commission Prepares recommendations for needed capital improvements; Communications plan for budget process.
• City of Austin (TX) Citizen Surveys. 
• City of Grand Rapids, MI Citizen Budget Advisors Report, 2006.
• Yakima Budget Strategy Team – citizen advisory committee charged with reviewing programs and services and providing input about budget priorities and budget reduction plan.
• City of Bellevue Budget Survey Report, June 2006.
•  Redmond, WA 2008 Budgeting by Priorities.
• Bellingham, WA Service Priorities and Customer Satisfaction Survey, 2006.
• Citizen Priorities for Thurston County. See especially “Understanding Citizen Priorities for Thurston County Government,” 2005 - Summarizes responses and lessons learned. 
• King County (WA) Budget Advisory Task Force – A Blue Ribbon task force advises county on budget cuts, changes that may provide appropriate additional cost savings, and need for additional revenues.
• Tacoma, WA 2007-2008 Biennial Budget Process (p. 4) - Tacoma begins its budget process with public workshops on six-year capital improvements program and transportation program, and biennial Budget . 
• Snohomish County Priority-Based Budgeting – Process to assure that community priorities continue to be addressed to the extent possible despite budget reductions.  
• Cool Stuff: Budgets and Calculators, The Institute for Interactive Journalism - Examples of budget balancing exercises designed to educate users about difficult budget choices. 

Budget Guides and Tax Information

• Vancouver (WA) Budget 101
• Longview, WA Reader's Guide to the Budget
• Lynnwood, WA City Budget Issues or Why My Taxes Never Seem to Be Enough
• A Citizen's Guide to the Clallam County (WA) Budget
• King County 
  • Understanding Property Taxes, King County, WA - Explanation for those who want more detail
  •   Reader’s Guide to the King County Budget Book
  • A Quick Guide to Understanding the King County Budget, Kathy Lambert, Fall 2006 - One councilmembers approach for getting citizen feedback on budget issues
• Property Tax Relief Programs, Island County, WA
• Multnomah County, OR “Budget Boot Camp” – A chapter in the Budget Preparation Manual FY 2009 – Explanation of Budget Basics - http://www2.co.multnomah.or.us/County_Management/Budget/FY%202009/Budget%20Manual%20and%20Related%20Docs/FY%202009%20Budget%20Manual.pdf 
• Fairfax County, VA
  • Citizen’s Guide to the Budget, FY 2008
  • Bonds 101
• Redmond Department Budget descriptions – includes table showing: What do we do? Why do we do it? How much does it cost? Is it mandated? 

Annual Reports/Reporting Accomplishments 

• Bellevue, WA - Citizen Outreach and Performance, See especially 2006 Annual Performance Report
• Bellingham, WA 2006 Accomplishments – The city publicizes accomplishments for each department on department web pages, Examples: 2006 Office of the Mayor Accomplishments, 2006 Parks and Recreation Department Accomplishments, and 2006 Planning & Community Development Accomplishments
• Maple Valley WA 2007 Operating Budget – Provides brief summary of 2006 Major Accomplishments for each city department within budget
• Renton Results: A Community Accountability Program - Budget document illustrates budgeted resources in alignment with the services the City provides

Recommended Articles

• "Talking with Citizens About Money," Management Information Service, ICMA, October 1997