Approving a Town Budget
Developed by: Marco Aliberti, UMF; Tabitha Fillmore, UMF; Julie Titcomb, UMF; Kent Burnham, UMF; Allison Kulick, UMF; Ann Jackson, Great Salt Bay School; Ed Finch, Gardiner High School; Chris Lockwood, MMA; Betsy Fitzgerald, Erskine Academy

Grade Level: 5-8, 9-12(adaptable for these age groups)

The MLR performance indicators listed below are for illustrative purposes. Depending on the focus of the lessons as developed by individual teachers, these indicators may or may not be addressed. Conversely this is not a definitive listing of all of the performance indicators which could be addressed in this lesson.

MLR - Middle Grades: Social Studies: (Economics A - 2, B- 1,3); Language Arts:   (Information D - 5,6), (Writing E-3), (Research H -1, 8, 9); Mathematics: (Statistics C -  2, 3), (Reasoning J - 1, 2), (Communication K - 2)

MLR - Secondary Grades: Social Studies: (Economics A -1,B - 4, 2); Language Arts:   (Information D-1,3), (Writing/Speaking E - 4), (Research H - , 129); Mathematics: (Computation B-1), (Statistics C -  2), (Relations G - 1),  (Reasoning J - 1), (Communication K -12)

Task Description

Students will be presented with categories that the town funds with tax dollars. This possible long list can be simplified by grouping categories together for younger students. Students, in small groups, will then discuss and decide how to spend the resources of the town. Their small group work can then be brought to the larger group for further discussion. Distribution of resources discussions could include a capital improvements plan (plan for future spending, particularly big ticket items like equipment or buildings) for the town.

Student Products/Performances

Organize a mock budget committee meeting for students to present their suggestions. Students would present their viewpoints with supporting justification. If this lesson were being conducted at the appropriate time of year, students could bring their suggestions for allocation of tax dollars to the town Budget Committee and/or the Board of Selectmen for presentation and discussion. At the very least, students could write letters to their Board of Selectmen with their suggestions.

Resources

Municipal officials, a State Representative or Senator

What is the ideal process for approving the town budget?, Dana Lee, Town Manager, Mechanic Falls

Budget Committees: In some communities they are a major player, in others they assume an "advisory" role
from Maine Townsman, January 1993

Budget Presentation: Citizens' demand for understandable financial information coupled with computer technology has greatly improved budget communications, from Maine Townsman, January 1996

Evaluating Public Works in Gardiner from Maine Townsman, September 1997

Expenditure Control Budgeting from Maine Townsman, October 1992

Criteria for Evaluating Quality of Product or Performance

Students' level of understanding should be evident from their persuasive presentations and their reasoning. Demonstrating their understanding of the ramifications of the budget process and its effect on the tax rate should be evident in older students. High school students would include, in their presentations, alternative tax dollar distribution solutions. Students writing letters would demonstrate appropriate letter-writing skills in their submissions.