FY 2025 BUDGET BOOK - Flipbook - Page 77
City of Eustis Performance Management and Budget Trends
The City of Eustis seeks opportunities to promote operational excellence and sets performance
measurement goals. Successful performance measures are driven by local needs and designed
to closely align with the City’s vision, mission, core values, priorities, goals and strategic plan
actions.
Operational excellence leads to reduced operating costs and increased workplace productivity.
It also creates an organizational culture that allows the City to support and improve valuable
services for our community and achieve long-term sustainable goals and growth. The City
identifies performance measurement as an essential component of the budgeting process. It
supports the research on performance measurement provided by the City’s Finance Department,
assuring financial statements are prepared in accordance with GAAP (Generally Accepted
Accounting Principles), which plays a vital role in the development of performance measurement
in the public sector overall. The systematic approach to performance management helps improve
the City’s daily decision-making effectiveness and efficiency.
Performance measurement is thoroughly integrated into the City’s budgetary process to be
effective. The natural relationship between performance measurement and budgeting can be
briefly summarized as follows:
City of Eustis
The short-term goals are crucial in the City’s strategic plan and the City’s performance
measurement system framework. These short-term objectives provide actionable, measurable
targets that can be achieved in the near future, ensuring that the City is continuously moving
forward and building momentum. In essence, while the strategic plan paints the big picture of
where the City wants to be in the future, short-term goals provide a checklist of immediate
actions to help get there. The effective execution of these short-term goals ensures that the City
stays on track, making consistent progress towards realizing its strategic vision.
➢ Use of strategic planning to identify its broad organizational objectives, which it then
translates into specific goals and objectives (City of Eustis Strategic Plan, including
Priorities, Strategic Goals and Strategies).
➢ Framing budgetary decisions based on results and outcomes that are directly linked to
these specific goals and objectives (Annual City Budget Historical Data).
➢ Comparison of actual and projected results and outcomes and use of this analysis to identify
any needed adjustments (Annual Budgeting Process
➢ Uses performance measures to monitor actual results and outcomes
The performance management system framework reflects the practices by which performance
management can be achieved. Continuous integration of these practices into the core
operations of the City enables performance management to produce long-lasting benefits. The
core practices within the framework must be supported by leadership to sustain a culture of
performance excellence.
The four components of a performance management system are defined as:
➢ Results and Standards: Where does the City want to be? City management’s commitment
to a quality culture that aligns performance management practices with the City’s mission,
vision and core values. The City regularly considers customer feedback and is transparent
about the performance between leadership and staff. A strong community strategic plan has
clear priorities, goals, strategies, and actions.
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