http://www.bouldercolorado.gov/files/City%20Council/Study%20Sessions/2009/December_1_2009.pdf
A summary of the core concepts of Boulder's Priority-based Budgeting plan include:
• To establish the core goals results and/or objectives (the “results”) of the City of Boulder and its citizens and also to articulate them to external as well as internal stakeholders, thus providing a “roadmap” to determine that decisions made are leading the City in the direction of Prioritization;
• To implement a holistic process that will align strategic planning with resource allocation decisions (i.e., the budget process) as well as performance measurement and management;

