At the fund level, the number of personnel in each functional area is shown. A detailed listing of regular, permanent positions and the related amount of time spent on each major activity is shown at the beginning of each functional area. In MDB, Key Plans and Impact Measures are used to measure the performance of the department. They are tools by which City staff is held accountable for the budget dollars allocated to provide services. Key plans and impact measures allow the public to see what they are receiving for their tax dollars.
Key plans are major projects, plans, or priorities for the coming fiscal year.
These plans are usually one-time in nature. Key plans are located at each functional area level in the budget document. Impact measures are the measurable results to be achieved in each major activity. They are the measures through which the value of services can be assessed by Council and the public. There are, however, some major activities which do not have impact measures.