Francine L' Ramaglia, CPA

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Budget Planning Doing More With LessAnd
Rational Budget Cutting

• Presented by
• Francine L. Ramaglia, CPA
• Assistant Village Manager
• Village Of Wellington

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Topics

• Long Range Planning
• Need to change the way we do business
• Service Prioritization Approach
• Link to strategic objectives and resource
  allocation
• Lessons Learned

If you don't know where you are going, you will
wind up somewhere else."-Yogi Bera
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Long-Range Planning Elements

• Strategic Plan/Initiatives
• Service Business Plan
• Service Business Hierarchy

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Village of Wellingtons Planning Process
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Strategic Plan/Initiatives

• Continually review
• Identify and realign strategic initiatives
• Link to budget process
• Drive the Village-wide and departmental business
  planning
• Lead to resource allocation

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Service Business Plan

• Shifts the focus from departments to businesses
• Identify core businesses and service levels
• Define community value
• Prioritize services to align with strategic plan
• Identify customers

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Village of Wellington Service Business Hierarchy
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Choice Levels No Choice Core Businesses

• Funding Priority 1
• No Choice Core Businesses
• On-going, mandated activities
• Activities core to Village operations, required
  by statute or mandate and are fixed in nature
• Community Governance
• Mobility and Transportation
• Planning the Villages Future
• Drainage and Flood Protection
• Water
• Wastewater
• Solid Waste

Note Support Services, such as Administration,
Financial Services, Legal Purchasing are built
in to each level
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Choice Levels Choice Core Businesses

• Funding Priority 2
• Choice Core Businesses
• Basic municipal services not required by law
• Land Use Development Regulation
• Emergency Management
• Environmental Protection

Note Support Services, such as Administration,
Financial Services, Legal Purchasing are built
in to each level
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Choice Levels Quality of Life Services

• Funding Priority 3
• Quality of Life Services
• Services which enhance the quality of life for
  Village residents, or enhance the customer
  experience
• Trails Multi-Purpose and Equestrian
• Regulating for Community Benefit
• Security Safety
• Parks Recreation Facilities

Note Support Services, such as Administration,
Financial Services, Legal Purchasing are built
in to each level
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Choice Levels Community Add-ons

• Funding Priority 4
• Community Add-ons
• Premium selected services which exceed quality of
  life provisions
• Community Beautification
• Community Events Festivals
• Leisure Culture

Note Support Services, such as Administration,
Financial Services, Legal Purchasing are built
in to each level
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Prioritization Elements

• Departmental Business Plans
• Developed from Strategic Plan and Service
  Business Plan
• Includes resource allocation
• Budget Model
• Encompasses all plans and processes
• Prioritizes resources based on funding
• CIP Process
• Incorporates strategic planning
• Prioritizes projects

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Departmental Business Plans

• Identify core businesses and service tiers at
  department/division level
• Align prioritized services with strategic plan
• Allocate resources by service tier
• Includes measures of business success

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Budget Model
Capital Improvement PlanGoals, Objectives
Performance Measures
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Budget Model Goals

• Adaptable to changing revenue projections
• Identify levels of service
• Align with available resources
• Prioritize schedule capital projects

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Resource Allocation

• Departmental pyramid defines level of service in
  the business hierarchy
• Department head assigns resources to the services
  provided at each level
• Allows for add-backs from higher levels based on
  initiatives and available funding

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Budget Request
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Lessons Learned

• Common Threads
• Challenges
• Keys to Success
• Resource Links

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Common Threads Linking the Processes

• Mission Vision Values
• Focus Areas
• The 3 Rs Review Revise Revisit
• Goals/Objectives
• Key Indicators
• Performance Measurement

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Challenges

• Business vs. Department mindset
• Presenting concise, understandable information
• Balancing business ranking to public perception
• Ranking positions
• Capital prioritization
• Visit Revisit

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Keys to Success

• Management Support
• Involvement and ownership of all stakeholders
• Interdepartmental teams
• Models adaptable to revenue planning changes
• Open internal workshops and one-on-ones
• Budget focus shifted from departments to business

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Contact Information Links
Village of Wellington 561-791-4110

• Francine L. Ramaglia, CPA
• Assistant Village Manager framaglia_at_ci.wellington
  .fl.us

Links

• http//village/html/Departments/Financial/trainin
  g_presentations.html
• Presentation
• Budget Planning Doing More With Less and
  Rational Budget Cutting
• Budget Workbook Sample
• Budget Worksheet Sample 09-10 (.xls)