Who it’s for and what people take away
Adults who want to understand how their local government plans its money, with no finance background needed.
By the end, people can:
- find their own local government’s budget and the meeting papers that go with it
- read a budget summary: where the money comes from, where it goes, and what changed from last year
- name the points in the budget calendar when residents can comment
- write one clear, specific question or comment about a budget line
Before the session
- Book a room with a screen and an internet connection, and test the slides before people arrive.
- Print one worksheet per person; it includes the made-up town budget used in the activity.
- Print the handout with the country block for where you are teaching (United States, United Kingdom, Canada or Australia).
- Before the session, find your own local government’s budget page and its meeting calendar so you can show them live in the last part.
- Bring pens, and a few calculators or phones with calculators for the activity.
- Read the careful notes and the questions people often ask, so you are ready to stay general and nonpartisan.
You will need
- Projector or large screen
- Printed worksheets with the made-up town budget, one per person
- Printed handouts with the right country block, one per person
- Pens and a few calculators
- Flip chart or whiteboard and markers
Run sheet
60 minutes. Slide numbers refer to the deck.
Session timings| Starts | Length | What happens |
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| 0:00 | 5 min | Welcome and ground rulesSlides 1–2Welcome people, explain the session is nonpartisan and practical, and set the ground rules: no one has to share their own finances or views on any party or candidate.Say: “Today is about how to read a budget and when you can have a say, not about what anyone should think of it.” |
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| 0:05 | 8 min | What a budget is, and who makes itSlides 3–4Explain that a budget is a plan for money coming in and going out for one year, and that different bodies make different budgets. Ask the room to name local services they use.Say: “A budget is the clearest statement of what a local government plans to do next year.” |
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| 0:13 | 7 min | Where to find it, and how it is laid outSlides 5–6Walk through the usual parts of a budget document: the summary, money in, money out, last year compared with this year, and the detail pages. Show where budgets are usually posted. |
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| 0:20 | 20 min | Activity: read the Elmbrook budgetSlides 7–9Hand out the worksheet. Groups of two or three read the made-up Elmbrook town budget and answer the questions. Walk around and help. Leave five minutes for the debrief.Say: “Elmbrook is made up, and so are the numbers. They are round so we can focus on reading, not arithmetic.” |
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| 0:40 | 8 min | The budget calendar and having a saySlides 10–11Explain the usual stages: proposal, hearings or consultation, changes, vote. Show how to write a short, specific comment. Point to the country block on the handout. |
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| 0:48 | 7 min | Find your own, questions and closeSlides 12–13Show your own local government’s budget page on screen, take questions, and point people to the handout and the official services on it.Say: “If one line in the budget matters to you, you now know where to find it and when to speak.” |
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| 0:55 | 5 min | Wrap-up and feedbackSlides 13Ask everyone to circle one next step on the worksheet checklist, collect feedback, and thank the host. |
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Read the Elmbrook budget
20 minutes, using the worksheet.
- Put people in groups of two or three and give each person the worksheet with the made-up Elmbrook town budget.
- Explain that all figures are in thousands and are made up. Money in this year: local property tax 5,000; fees and charges 1,500; money from regional and national government 3,000; other 500; total 10,000. Last year’s total was 9,500.
- Money out this year: public safety 3,000; roads 2,000; waste and recycling 1,200; administration 1,400; parks 800; library 600; debt repayment 500; savings reserve 500; total 10,000.
- Last year’s spending: public safety 2,900; roads 1,800; waste and recycling 1,000; administration 1,400; parks 900; library 600; debt repayment 500; savings reserve 400.
- Groups answer the worksheet questions: the biggest area of spending, what share of the money comes from local tax, which line grew most, which line shrank, and one question they would ask staff.
- Groups then look at the made-up calendar on the worksheet and agree on the best date to send a comment, and why.
- Debrief together for the last five minutes.
Questions for the room afterwards
- What was the biggest area of spending, and did that surprise you?
- Roads grew by 200 and parks shrank by 100. What would you want to know before forming a view on either change?
- Half the money comes from local property tax. Where does the rest come from?
- When is the most useful time to comment, and why is earlier usually better?
- What question would you ask the staff who prepared this budget?
Take care
General information, never advice about one person’s situation, and nothing to sell.
- Never ask anyone to share their own tax bill, income or household figures aloud.
- Stay nonpartisan: don’t say whether a budget choice is good or bad, and don’t discuss parties, candidates, campaigns or ballot questions. If asked, say the session is about how to read a budget and how to take part.
- Don’t comment on a current local budget debate. Use the made-up Elmbrook budget for discussion, and show your real local budget only to show where things are.
- Don’t give advice about anyone’s own taxes or bills; point to the official services on the handout.
- Keep the numbers made up and round. Don’t quote real budget totals or statistics from memory.
Questions people ask
Where do I find my local budget?
It is usually on your local government’s website, often under finance, budget or meetings, and printed copies are often available at a library or office. The country handout lists official ways to find your local government.
Can I really change anything?
Budgets usually go through a proposal, public hearings or consultation, and a vote. Comments made early, while the proposal is still being discussed, are the most useful. Specific comments about one line are easier to act on than general ones.
Why does my tax bill go up when the budget looks the same?
Bills depend on local rules, property values and money from other levels of government, and these differ by place. Your local government or tax office can explain your own bill; this session can’t.
What is the difference between operating and capital spending?
In many budgets, operating spending covers the running costs of services each year, such as staff and supplies, and capital spending covers long-lasting things like buildings and roads, often paid for over many years.
Who decides the final budget?
Usually the elected council or board votes on it after staff prepare a proposal. Your local government’s website or the country handout explains how it works where you live.
Where you are teaching
The rules differ by country. Teach the shared material from the slides, then use the block for the country you are in, and hand out that country’s sheet.
United States
- Find your local government. USAGov has a directory where you choose your state to find contact information for local governments. Your city or county website is where local budgets are usually posted.
- Official local websites. The .gov web address is for governments in the U.S., and governments at all levels, including cities and counties, are eligible for one, free. A .gov address is one way to tell you are on an official site.
- The federal budget. The federal fiscal year runs from October 1 to September 30. The president sends a budget proposal to Congress, subcommittees hold hearings on proposed funding, and Congress sends funding bills to the president to sign or veto.
- Tracking federal spending. USAGov points to USAspending.gov to track how federal agencies and programs use the money in the budget.
United Kingdom
- Find your council. GOV.UK has a postcode search that finds the website of your local council, where budgets and meeting papers are published.
- Meeting papers in England. In England, every council must publish when key decisions will be taken, the papers for meetings at least 5 working days beforehand, and minutes showing the decisions made. You can attend most council meetings.
- Spending and accounts in England. Many councils show how they spend their budget, including payments and contracts over £500. Every year, councils must open their detailed accounts to the public for 30 working days, and must publish when you can check them.
- Council Tax. Your Council Tax depends on your home’s valuation band and how much your local council charges for that band. You may be able to get a discount, exemption or Council Tax Reduction.
Canada
- The federal budget. The federal budget is prepared by the Department of Finance Canada. Starting with Budget 2025, it is delivered in the fall, followed by an economic and fiscal update in the spring. Past budgets are archived online.
- Pre-budget consultations. The House of Commons Standing Committee on Finance has a mandate that includes conducting pre-budget consultations.
- Sending a brief. Any individual or organization may submit a brief, a written submission with opinions, comments and recommendations, to a House of Commons committee, even if they are not invited to appear.
- Watching committees. House of Commons committee meetings are generally open to the public, and public meetings can be followed live online.
Australia
- The federal budget. The Australian Government publishes its budget papers at budget.gov.au. They detail planned revenue and spending for the coming financial year.
- Senate estimates. Estimates of government spending are referred to Senate committees as part of the annual budget cycle, so senators can examine how government operates.
- Follow along. You can watch Senate estimates proceedings, read transcripts, and search questions placed on notice during hearings and the answers given.