Paving the Way: Aligning the Budget with Your Mission and Vision.

• Author: Baker, Celeste F.

A Tale of Two Entities: Cleveland Metroparks and the City of Lakewood, Ohio

A good budget tells a story about an organization that is not captured by the financial statements. It describes what is important to the organization, how it funds its mission and vision, and how it provides value to the community. Laying this out in writing is important to all stakeholders, including employees. Governments need to provide the transparency that citizens expect, especially in times of financial uncertainty. This article shares two entities from my hometown that do this very well.

I spoke with William Chorba, chief financial officer of Cleveland Metroparks, and Peter Rancatore, finance director of the City of Lakewood, Ohio, on the process involved in aligning an organization's budget with its mission and vision. Both municipalities are in Cuyahoga County, Ohio. Both are Ohio State Auditor and GFOA award winners. With calendar year 2021 budgets of $155.9 million and $135 million, respectively, the two are similar in size as far as estimated resources, number of employees, and diversity of services. Both are seen as leaders in innovation. And their budgets illustrate ambitious yet attainable vision and strategic plans; the documents are robust, detailed, and comprehensive.

Cleveland Metroparks

Cleveland Metroparks includes the Cleveland Metroparks Zoo and many other assets, including rivers, golf courses, and trails. The mission and vision of the Metroparks is summed up in three words: conservation, recreation, and education. Each affects the other. The strategic plan has five primary goals: protection, relevance, connections, "come out and play," and organizational sustainability. The mission and vision of Metroparks' Finance Department provides an example (see Exhibit 1).

William Chorba provided detailed insight into the processes and philosophy behind the Metroparks' long history of award-winning budgets, noting that the entire organization is poised to receive public feedback on its mission and vision, which encourages frequent interaction; and that interaction can be through the zoo, golf courses, restaurants, and parks. The organization conducts monthly board meetings that the public is encouraged to attend--and to speak at. For a large project such as a bridge that spans the Rocky River, which took two to three years, public working sessions were held to assure that the structure was not only functional and safe, but also aesthetically pleasing. The Metroparks is active on social media as well and is able to get local news coverage. It maintains and updates its website frequently. The organization capitalizes on the expertise of its team members, who are introduced to the finances and budget when they join the staff to promote understanding and accountability.

The budget process starts in July for a calendar year budget, and the budget module is set up by the Finance Department. Each department provides a first pass at sharing what it envisions for the next year; the Finance department does the same, but without sharing. Then they come together to see how close their visions are. The remainder of the process is highly interactive and involves working with the chief executive officer, chief finance officer, and department heads. The goals are alignment, buy-in, opportunity, and risk assessment, and together, everyone involved develops scenarios along a continuum of pessimism and severity. Collaboration with the department heads continues throughout the year. At the...