Adapted with permission of the North Carolina City and County Management Association
Grade Level: 5-8, 9-12
Making
Budget Choices
Adapted with permission of
the North Carolina City and County Management Association
Grade Level: 5-8, 9-12
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); Mathematics: (Reasoning J - 1, 2), (Communication K - 2); Language Arts: (Information D - 5, 6), (Writing/Speaking E - 3), (Research H-1,8,9)
Task Description
Public officials frequently face difficult budget choices. There are often more requests for funding than there are funds available. Ultimately, the governing board must decide whether to raise taxes or fees to fund programs people want or cut funding for at least some of those programs and services. This simulation gives students the opportunity to experience that sort of choice. This simulation is of a final city council budget hearing and final council adoption of the budget.
Student Products/Performances
Using the Resources below, students will assume the role of individual members of a city council or of various interests from within the community. They will identify their roles to the class and may then work with any members of the class that they wish to lobby or to build a coalition. They will sign-up to speak at the public hearing which will be held on the budget issues raised in the scenario. The city council will hold a meeting to decide on the budget. A decision should be made by the council that reflects the successful arguments of the participants.
Resources
Roles in Utopia [32 role-playing characters]
Rules for City Council Proceedings in Utopia
Additional resources:
What is the ideal process for approving the town budget? Dana Lee, Town Manager, Mechanic Falls (pop. 3,051)
Budget Presentation: Citizens' demand for understandable financial information coupled with computer technology has greatly improved budget communications, from Maine Townsman, January 1996
A Tax-Cutting Primer: Gardiner officials address financial crisis, from Maine Townsman, January 1999
A Review of Some Sample Budget Article Formats, from Maine Townsman, "Legal Notes," March 1997
A Beginner's Budget Glossary, from Maine Townsman, January 1993
Budget Committees: In some communities they are a major player, in others they assume an "advisory" role
from Maine Townsman, January 1993User Fees: When given the choice, most citizens prefer service charges and user fees over property taxes to fund municipal services, from Maine Townsman, January 1994
Consider asking a town official to come to class and discuss how these choices are made locally.
Criteria for Evaluating Quality of Product or Performance
Students will evaluate their role-plays for believability and their understanding of:
Why did the council make the decision it made?
Is this the decision the class as a whole would have made? If not, why not?
What were the most difficult choices each of the elected officials felt they faced?
Were there unexpected alliances or disputes?
How do those involved explain their behavior?