The purpose of the Citizens’ Guide is to provide a more transparent understanding of local unit finances by the citizens. The intent is to provide a simple graphical presentation of the most important financial measures, in a manner that can be easily understood by the average citizen. While the local unit has flexibility regarding the contents of the Citizens’ Guide, it must include recognition of its unfunded liabilities. The local unit has the latitude to create the guide in a manner best suited for the local unit.
The Performance Dashboard should include those financial and operating measures that are most important to the government and its citizens. Meeting this criterion will require the local unit to report on measures such as fiscal stability, economic strength, public safety, quality of life and other measures the local unit select that are relevant to the local unit’s strategic goals and objectives.