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Officials in finance positions act independently, limiting coordination of finance operations
This same decentralized structure establishes formal barriers to coordinated action. Day-to-day financial management is made difficult due to the diffusion of financial authority.
Within this context, even modest attempts at long range planning are difficult.

Specific comments:
Hard to work together - islands of responsibility
There is unproductive territorial behavior
[In other towns] weekly senior management team meetings with data-driven reviews of operations
Budget and Revenue Task Force allowed managers to get a sense of the total financial picture
Budget process is muddled; should be centralized
Lack of cooperation in budget process; Fin Com acts as coordinator
No serious attempt at long range planning, budget projections
No serious long range planning is performed
Arlington has lack of financial accountability; no clear lines of authority
Interest in checks and balances is New England paranoia about government

Finance Committee coordinates the development of a balanced budget and provides operations leadership
Lacking coordination, Arlington officials rely on the Finance Committee as the leader around the budget process. The Finance Committee is seen as focusing on operational concerns, not policy issues.

Specific comments:
Department budget are combined into a balanced budget by the Fin Com
Fin Com is doing an administrative job
Fin Com is too involved in finance operations
[In other towns] Town manager prepares balanced budget for presentation to Fin Com and TM
Fin Com does not have time to investigate problems and propose legislative solutions
[In another town] Bottom-up budget process starts early seeks input from interested parties
[In other towns] Budget is a performance budget with goals and measures for each department
[In other towns] Town Manager having appointing authority reduces end-runs during budget process

Integration of town and school financial functions has proven beneficial in other communities
Other towns have combined town and school financial functions with minor difficulties.
Combining such functions in Arlington would be difficult due to the nature of the decentralized structure.

Specific comments from other towns:
Combined town and school fiscal offices would be more efficient
Finance department has a service agreement with school department
Each school acts as its own department / cost center
School financial functions take place within finance department

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