Priority-Driven Budgeting

Updated 04/10/2020

The City and Borough of Juneau participated in its second Priority-Driven Budgeting process in preparation of the FY21/22 budget development. Priority-Driven Budgeting is a recognized tool by the Government Finance Officers Association and the International City/Council Management Association. The intent of the second Priority-Driven Budgeting process was to review the fiscal sustainability of the CBJ operating and capital budgets. Through this review, direction was provided to the City Manager in advance of the FY21/22 budget development and to the City Attorney to draft necessary ordinances related to revenue or expense changes. Factors impacting the decision to review the fiscal sustainability of the CBJ’s operating and capital budgets included use of one-time savings for ongoing operational costs, increased staffing for public safety, increases in employee wages and benefits, and the potential impact of adding childcare as an ongoing expense and desired capital project investment.

The Priority-Driven Budgeting process involved seeking input from the Assembly through the review and discussion of various budgetary components, and a prioritization exercise of services and programs to determine the most effective approach to bringing revenues and expenditures into balance.

Fiscal Sustainability Process Description and Timeline

CBJ Fiscal Sustainability Overview

CBJ Fiscal Sustainability Review – Program Expenditures

Current and Historical CBJ Budgets

CBJ Assembly Fiscal Sustainability Program Priority Ranking Results

The results from the Assembly’s prioritization exercise of services and programs is presented in four quartile segments based on average aggregated priority rankings.

Assembly’s Priority Ranking Results

CBJ Revenues and Expenditures At-A-Glance

Graph on left represents FY21 Proposed CBJ Revenues by the following categories: charges for services, state support, property taxes, sales taxes, other, and federal support. Graph on right represents FY21 Proposed Funding of CBJ expenditures, displayed using the same categories mentioned before and recognizing the budget as divided into these main categories: Enterprise Funds, General Government, School District, and Capital/Debt.