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," () by 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.
Port Angeles
- Value of Your Port Angeles Dollar, () - 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.
- Monthly Financial Update (), June 2010 - Nicely illustrated monthly newsletter provides snapshot of Port Angeles’ financial management.
Kirkland - Kirkland City Update - Special Budget Edition (), Summer 2008.
King County - Understanding the King County Budget - Some quick budget basics, Metropolitan King County Council.
Pierce County - Budget Facts 2010 () - Particularly appealing graphics help emphasize Pierce County's successes at dealing with budget crisis.
Lake Oswego, OR - Budget 101 (), City Council presentation, 2009 - Exceptional clear and well illustrated presentation on what a budget is, and on budget components.
Grand Junction, CO - 2010 Budget Presentation PowerPoint () - Effective graphics and highlighted side notes illustrate a budget proposal with extensive cuts and efforts at cost savings.
City of Austin, TX - Community Budget Forum Presentation (), June 10, 2010 - Graphic depiction of revenue shortfall.
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)
- Property Tax Dollar Mailer - The mailer itself!

Budget-in-Brief Examples

Poulsbo - Budget-in-Brief (), 2010 - Includes key goals, budget and capital project highlights and summary of budget process.
Whatcom County - 2009-2010 Budget At a Glance () - Illustrates increasing population, declining revenues and ultimately, declining expenditures.
Sammamish - Budget-in-Brief - Emphasizes improved public services and reduced taxes following incorporation.
Pierce County - 2010 Budget-in-Brief () - Although more detailed then many “briefs,” it is clearly organized and illustrated, documenting a professional budget process.
Thurston County - Budget Issues at a Glance: Thurston County's Budget Process (), updated March 30, 2009 - Illustrates county’s limited flexibility in cutting the budget.
City of Bend, OR - 20010-2011 Budget-in-Brief () - Very effective presentation of services, revenue & expenditure highlights, and ongoing fiscal challenges. Clear explanations and graphics.
City of Minneapolis, MN - 2010 Budget-in-Brief.()

Budget/Capital Improvements Program Citizen Involvement Process

O Citizen, Where Art Thou? - Getting public input into the budget-writing process sounds easier than it is. Governing, March 31, 2009.
Searching for a Role for Citizens in the Budget Process (), by 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.
A Local Official’s Guide to Public Engagement in Budgeting, Institute for Local Government, Sacramento, CA, 2010.
Kirkland - City's Budget Blog Offers New Way for Public Comment, News Release, October 28, 2010.

Kirkland’s Budget Blog poses topics, provides explanations and answers questions to help Kirkland residents and businesses better understand the various aspects of the City’s biennial budget. The Kirkland City Council will also use the Budget Blog to seek ideas, concerns and suggestions about the level of services being recommended, as it deliberates on the city budget.

Port Angeles, WA

Port Angeles Budgeting for the “New Normal” () - Priority Based Budgeting presentation - involving citizens to determine priorities.
Port Angeles Community Survey on Budget Priorities/What Matters Most to You? - Citizen survey on budget priorities.

Snohomish County, WA - Priority-Based Budgeting - Process to assure that community priorities continue to be addressed to the extent possible despite budget reductions.
Bellevue, WA - Bellevue resets budget policy with citizen-driven process, by Steve Sarkozy, Seattle Times, July 13, 2010, and Budget One - Request for Results (), April 6, 2010 - Budget requests rated based on high priority community needs rather than a department-by-department budget review.
Use of hand-held voting devices
- Citizen Engagement Initiative: Sharing your views on how King County (WA) spends your tax dollars - Citizens register tax dollar spending priorities using hand-held voting devices at five community focus groups and two public forums, 2007.
- Snoqualmie Town Hall presentation and conclusions primarily on park funding, June 2010 - Participants uses hand held voting devices to register opinions following presentation.
Yakima, WA - Budget Strategy Team - Citizen advisory committee charged with reviewing programs and services and providing input about budget priorities and budget reduction plan.
Bellingham, WA - Service Priorities and Customer Satisfaction Survey (), 2008.
Multnomah County, OR
- How Multnomah County Budgets (), Excerpt from FY 2011 Proposed Budget - Several community forums held early in the process, Citizen budget advisory committees identify issues, work with departments, and make recommendations.
- The Multnomah County FY 2011 Budget Roadmap() - Timetable for budget development and citizen involvement.
- Multnomah County (OR) Annual Budget Process Survey 2010, and Multnomah County (OR) Annual Budget Process Survey (), 2010 - Survey of participants in the budget process.
Minneapolis, MN - Capital Long-Range Improvement Committee: A Citizen Advisory Committee to the Mayor and City Council Presents The CLIC Report () - A Summary of Recommendations for the City Of Minneapolis Five Year Capital Improvements Program for Years 2010 - 2014 - See particularly “Introduction to the CLIC Process,” and 2009 CLIC Capital Guidelines (Proposed Evaluation criteria).
Saint Paul, MN
- Long-Range Capital Improvement Budget Committee - Citizen's committee reviews and ranks capital improvements proposals.
- Saint Paul City Code Ch. 57 - Capital Improvement Budget; Committee.
- 2010-2011 Capital Improvement Budget (CIB) Process.
Austin, TX
- Capital Improvements Program Process (), Capital Improvement Program 2010-2011 Five Year Plan, pp.11-12.
- 2010-2011 Proposed Budget Executive Summary () - Use of online budget feedback tool, community forums input from boards and commissions, and neighborhood council briefings, pp. A-12 & A-13.
- Austin Surveys.
Citizens" Finance Advisory Commission - Citizens' commission reviews budget and all financial policies. Note also, Trends and Indicators Dashboard, Monthly "Snapshot" Financials, and Financial Check Up Report.
Durham, NC - Neighborhood Engagement Workshop () on budget, February 27, 2010 - Meetings with neighborhood representatives using presentations and small group discussions. The city also hosts coffee with the council sessions, and annual citizen surveys to gather input on the budget, early in the process.
Grand Rapids, MI - Citizens Budget Advisors Report (), 2006.
Participatory Budget Project - Non-profit organization that supports participatory budgeting.

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.
Clallam County, WA - A Citizen's Guide to the Clallam County Budget().
King County, WA
- King County Reader’s Guide 2010, pp. 13 - 16
- King County Quick Answers - property taxes.
Bellevue, WA - Bellevue Readers Guide (), 2009-2010 Operating Budget.
Seattle, WA - A Guide to Seattle's Budget Process (), Seattle City Council, 2011-2012 Budget.
Lynnwood, WA - Budget Guide ().
Island County, WA - Property Tax Relief Programs.
Stevens County, WA
- How Are My Property Tax Dollars Spent? - Allows county residents to view how their tax dollar is divided between services in their particular tax district (For instance, those residing in a city pay for a city levy, but not the county road fund).
- How much of my property tax bill pays for county services?() - Includes some community engagement expense (could include more!)
Multnomah County, OR - "Budget Boot Camp" () - See Bookmarks index. A chapter in the Budget Preparation Manual FY 2009 - Explanation of Budget Basics.
Fairfax County, VA
- Citizen's Guide to the Budget, FY 2009 ( 10 MB)
- Bonds 101().

Annual Reports/Reporting Accomplishments

Burien, WA - 2008 Comprehensive Annual Report - Begins with city vision, overview of services and accomplishments. Clear explanations of layout and contents. GFOA award.
The City of Bellevue, WA - A Report to Our Citizens () - Accomplishments, key initiatives, revenues & expenditures. See also 2010 Performance Measures Survey.
Bellingham, WA - 2010 Adopted Budget () - Mission, services, accomplishments, significant revenue changes, and performance measures are higlighted in each department budget. See for example: Parks and Recreation Department, and Planning & Community Development.
Kennewick, WA - 2009 and 2008 Comprehensive Annual Financial Reports (CAFR) - GFOA award. also, monthly and quarterly reports.
Renton, WA - Results: A Community Accountability Program () - Budget document illustrates budgeted resources in alignment with the services the City provides.
Rockville, MD - Popular Annual Financial Report (), 2009 - Award-winning, user-friendly financial report with helpful explanations and side bars is available as an alternative to the accounting-oriented comprehensive financial report.