Lesson 1Reading and interpreting budget documents: narratives, line-item detail, capital improvement plans, and financial statementsThis section trains councilors to navigate budget books, line items, capital plans, and financial statements, identify key questions, and use plain-language explanations and visuals to communicate complex budget information to residents in accessible ways.
Budget narratives and executive summariesOrganization charts and program structuresLine‑item and object‑level detailCapital improvement plans and project listsFund statements and cash flow reportsPresenting budget data to the publicLesson 2Understanding and using fiscal notes and cost estimates for proposed amendmentsThis section shows how to read fiscal notes and cost estimates, question assumptions, and compare options, so councilors can understand short- and long-term impacts of proposed amendments on operating, capital, and staffing levels in local government.
Core elements of a fiscal noteDirect, indirect, and one‑time costsOperating vs capital and lifecycle impactsAssessing assumptions and data sourcesComparing alternative cost scenariosCommunicating fiscal impacts to the publicLesson 3Reserve policies, balanced budget rules, and fiscal sustainability indicatorsThis section explains reserve policies, balanced budget requirements, and key fiscal health indicators, helping councilors judge whether a budget is resilient, structurally sound, and able to withstand economic downturns or emergencies in Botswana.
Types and purposes of reserve fundsSetting and revising reserve targetsBalanced budget rules and exceptionsStructural balance vs one‑time fixesKey fiscal sustainability indicatorsUsing dashboards and trend analysisLesson 4Basics of municipal debt: types of debt, bond issues, and impact on operating budgetsThis section introduces municipal debt tools, how bonds are structured, and how borrowing affects operating budgets, credit ratings, and long-term flexibility, enabling councilors to evaluate proposed debt-financed projects responsibly.
Types of municipal debt instrumentsGeneral obligation vs revenue bondsDebt service schedules and coverageDebt limits, policies, and covenantsCredit ratings and borrowing costsEvaluating debt‑financed capital projectsLesson 5Major spending categories: public safety, public works, parks, housing, general government, debt serviceThis section reviews major municipal spending areas and their drivers, helping councilors understand baseline obligations, discretionary space, and how changes in one category can affect services, equity, and long-term commitments in urban areas.
Public safety staffing and equipmentPublic works, streets, and infrastructureParks, recreation, and cultural servicesHousing, homelessness, and human servicesGeneral government and administrationDebt service and fixed obligationsLesson 6Techniques for drafting and proposing budget amendments and motionsThis section details how to draft clear, lawful budget amendments and motions, coordinate with staff, and build support among colleagues, while anticipating fiscal, legal, and operational impacts before proposals reach the council floor.
Identifying issues and budget leversWorking with staff on amendment languageStructuring motions and amendment formatsEnsuring legal and charter complianceEstimating fiscal and service impactsBuilding coalitions and negotiating changesLesson 7Main local revenue sources: property taxes, sales taxes, fees, intergovernmental transfers, bonds, and grantsThis section covers main local revenue sources, their legal bases, volatility, and equity impacts, so councilors can understand revenue forecasts, diversify revenue where possible, and align choices with community values and capacity in Botswana.
Property tax structure and constraintsSales and use taxes and volatilityFees, charges, and cost recoveryIntergovernmental transfers and aidGrants, earmarks, and reporting dutiesVoter‑approved levies and bondsLesson 8Common budgetary constraints and trade-offs: restricted funds, accounting rules, and contingency planningThis section examines legal and practical limits on budget choices, including restricted funds, accounting rules, and contingency planning, and shows how councilors can manage trade-offs while protecting core services and risk reserves.
Restricted, dedicated, and discretionary fundsFund accounting and legal complianceMaintenance of effort and mandatesDesigning contingencies and reservesPrioritizing cuts and service levelsScenario planning for fiscal shocksLesson 9Structure of a typical municipal budget: operating, capital, enterprise, and special fundsThis section explains the structure of a typical municipal budget, distinguishing operating, capital, enterprise, and special funds, and clarifying how money can and cannot be moved between funds under legal and policy rules in Botswana.
Operating budget scope and limitsCapital budget and multi‑year planningEnterprise funds and rate‑payer modelsSpecial revenue and trust fundsInternal service and stabilization fundsRules for transfers between fundsLesson 10Budget cycle and timeline: preparation, hearings, adoption, amendments, mid-year reviewsThis section walks through each phase of the annual budget cycle, from early staff forecasts to final council adoption and mid-year adjustments, highlighting legal deadlines, public input points, and the councilor’s specific responsibilities.
Pre‑budget forecasts and priority settingDepartment requests and city manager proposalPublic hearings and stakeholder engagementCouncil deliberations and amendment processAdoption, implementation, and monitoringMid‑year reviews and corrective actions
