brief a new budget director for this government. The new director is moving here from another part of the country, and knows very little about the area or the budget issues. This section should include a brief overview of the state or locality, including factors/trends that may affect the budget (e.g., location, population, income levels, primary types of employment, etc.)

This should also address the budget process and the format of the budget. include the following, for example:

1. What budget format is used?
2. Does the executive (e.g., Mayor or Governor) have veto authority?
3. Does the budget include performance information? If so, does it appear to be primarily related to workload/activities, or results/outcomes?