Lesson 1Reading and interpreting budget documents: narratives, line-item detail, capital improvement plans, and financial statementsThis lesson teaches councillors to navigate budget documents, line items, capital plans, and financial statements, spot key issues, and use simple explanations and visuals to share complex budget details with residents.
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 lesson demonstrates how to read fiscal notes and cost estimates, question assumptions, and compare options, helping councillors grasp short- and long-term effects of amendments on operations, capital, and staffing.
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 lesson covers reserve policies, balanced budget mandates, and vital fiscal health metrics, aiding councillors in assessing if a budget is robust, structurally sound, and capable of handling economic slumps or crises.
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 lesson introduces municipal debt instruments, bond structures, and borrowing's effects on operating budgets, credit ratings, and future flexibility, enabling councillors to responsibly assess debt-funded projects.
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 lesson examines key municipal spending areas and their drivers, helping councillors understand fixed obligations, flexible areas, and how shifts in one category impact services, fairness, and future pledges.
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 lesson details drafting clear, legal budget amendments and motions, liaising with staff, gaining colleague support, and foreseeing fiscal, legal, and operational effects before council discussions.
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 lesson explores primary local revenue streams, their legal foundations, variability, and fairness implications, so councillors can evaluate forecasts, diversify where feasible, and align with community values.
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 lesson reviews legal and practical budget limits like restricted funds, accounting norms, and contingency plans, showing how councillors can balance trade-offs while safeguarding essential services and 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 lesson outlines a standard municipal budget structure, differentiating operating, capital, enterprise, and special funds, and clarifying fund transfers under legal and policy guidelines.
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 lesson covers the annual budget cycle phases, from initial staff projections to council approval and mid-year tweaks, noting legal timelines, public engagement points, and councillor duties.
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
