5 Budget Methods and Format

The three topics covered in the chapter are (1) budget philosophy, (2) budget classification, and (3) budget formats. A YouTube video and slides associated with this chapter can be found at the links below:

• Budget Methods and Format: Video and Slides

A brief overview of various budget types can be found on the webpage of the Georgia Municipal Association).

Current Services Estimate (see CBPP The Current Services Baseline: A Tool for Understanding Budget Choices)

• Baseline or benchmark “reflecting this year’s enacted policies and programs for each year in the future”
• Part of supporting material (e.g., current services budget)