What is the purpose of a budget message prepared by the CMFO?

The purpose of a budget message prepared by the Certified Municipal Finance Officer (CMFO) is to explain the proposed budget to both the governing body and the public. This message serves as a crucial communication tool that outlines the rationale behind budgetary decisions, highlights significant items within the budget, and provides insights into how resources are allocated to meet the municipality's goals and priorities.

By effectively conveying the context and purpose of the budget, the CMFO enhances transparency, fosters understanding, and builds trust with the public and elected officials. The budget message typically includes an overview of the municipality's financial status, anticipated revenues, and expenditures, as well as any strategic initiatives that will impact the community. This clear communication is essential for ensuring informed dialogue around budget issues, ultimately leading to better decision-making.

While justifying tax increases may be an aspect of the broader budget discussion, the primary goal of the budget message is to provide comprehensive explanations and facilitate understanding of the budget as a whole. Reporting on previous financial years could be part of the message, but it is not its central purpose, and outlining personal financial goals is outside the scope of municipal budgeting processes.