Peer Review

Session 1 - What is a budget

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Overview:: This 5 minute video presented by Mike Bailey, Finance Director of the City of Richmond, Washington is the first of a ten part series on Budgeting Basics. Budgeting as it applies to municipalities as opposed to businesses is discussed. The video explains why city budgets are created and introduces the National Advisory Council on State and Local Budgeting's (NACSLB) 8-step budgeting model. The video was first posted on You Tube in 2012, but remains relevant.
Type of Material:: Presentation
Recommended Uses:: Homework. Video presentation to support the budgeting chapters in an online governmental accounting course.
Technical Requirements:: Browser
Identify Major Learning Goals:: The purpose of What is a Budget? (Budgeting Basics) is an overview that includes identifying what a local government budget is, how to create one, and how the budget can help. A multiple stakeholder perspective includes policy maker, staff, and the community.
Target Student Population:: Governmental accounting coursework at any level, public administration coursework, general knowledge for all citizens
Prerequisite Knowledge or Skills:: None

Rating:
Strengths:: Content is clearly and concisely presented. Content is also accurate and relevant to governmental accounting used to operate state and local governments. The term budgeting is defined according to the NACSLB definition at the beginning of the video and the citation with a live url is provided. The video ends with the introduction to the NACSLB 8-step budgeting framework, the topic of the next several videos in the series. The scripting and quality of this endeavor is great. The way in which the information is chunked into smaller manageable segments enhances the likelihood of use, as well as retention of the information presented.
Concerns:: None

Rating:
Strengths:: Learning objectives are stated by the presenter at the beginning of the presentation. No prerequisite knowledge is required to understand the content. In a short time, this video packs information that is readily understood, while introducing concepts such as biennial budgets, and distinguishing between budgeting and cash flow management. An excellent job is done reinforcing concepts progressively both within this first video as well as subsequent videos in the same series.
Concerns:: None

Rating:
Strengths:: The presentation has been professionally prepared. It is well organized and the limited graphics used are well done. The speaker presents content using an appropriate pace and tone. The presentation also includes a selected outline for visual learners. Design quality is average, but suitable. The video is easy to use and has closed captioning for the hearing impaired.
Concerns:: The presenter stands with hands clasp in front of him for the entire presentation. Little enthusiasm is generated. As a result, engagement to motivate the listeners seem limited.

Other Issues and Comments:: Of note, is that the law cited in session 1 is particular to the state of Washington. This should be understood, as the video is labeled for Washington cities, but some viewers may not connect that particular citation.
The strength of the video is the mixture of the real world perspective with the theory within governmental budgeting. This blend of theory with practice increases viewer interest and subsequently, viewer awareness and understanding of the overall importance. Developing assignments can be easily accomplished. One such assignment would be to have students compare the budgeting framework illustrated in the video to information provided by their textbooks.
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