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Cumberland County staff lay out shift to program-based budgeting and four-quadrant model
Summary
County staff presented a program-budgeting framework that maps services into four quadrants (mandated to discretionary) and showed department-level allocations and positions; managers said software will be needed to scale the approach and provide mandated-vs.-nonmandated granularity.
County staff on May 4 told the Cumberland County Board of Commissioners they are moving from a line-item budget to a program-based approach that groups services by mandate and strategic priority, then assigns revenue, expenses and positions to each program.
Assistant County Manager and Chief Budget Officer Deborah Shaw said staff began the program-budgeting work in October and asked departments to classify requests as tier 1 (mandated), tier 2 (grant-offsettable) or tier 3 (discretionary). "Program budgeting as defined by the Government Finance Officers Association is a method of budgeting that organizes the budget around programs rather than line items," Shaw said, noting…
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