The extent to which local budgeting is meshed with policy analysis and development varies with the size of local governments. The smallest cities may argue that they have no capacity to generate the reports and budget documents
to meet GFOA awards criteria. The argument rings hollow. To the extent that the smallest cities provide minimal services, minimal effort by the city clerk or governing body is needed to generate a budget document that makes the current city policies and priorities explicit. If the city provide only minimal services such as a city park, city sewer, and policing, the priorities are easily identified and discussed. Evaluating whether the city’s goals are being met during budget execution during regular meetings of the governing body is easy. Sophisticated analysis is not required, but transparency
is a necessary condition of good budgeting practice.