After the commission of Miami Beach had met in June of 2014, they updated these KIO's following a 2014 satisfaction survey. This information coupled with department work plans allow the city administration to strategize its resources in the planning process. Without proper justification of the allocation areas, funds may be improperly used and for this reason wasted while a department or project of higher need gets underfunded or plausibly ignored in the process. Also, localities that lack certain guidance and control unlike the Miami Beach budget process result in "Christmas list budgeting". According to John Mikesell, author of Fiscal Administration, this process creates unrealistic requests that are then cut without much thought of other programs and priorities. Budgeting problems such as these tends to arise in smaller governments in local areas in which there is little or no executive training, vision or number of members in the process. A successful budget therefore, will result from leaders who are insightful to the constant changing of needs and attitudes of the citizens that reside in their particular city, county, state or country as well as the resources to pay for the expenditures that will intend to benefit the public. .
Also, an ideal public sector budget consists of jurisdictional comparisons with other communities. This is typically data from other societies governed by a competing legislative body similar to the size, with respect to certain characteristics such as demographics and financial data of the comparing society. If the society's public sector being compared to operates efficiently, it adds confidence that their budget plan could be used as a guide though with limitations. The competing jurisdictional area being compared though similar in size or population may have a slight or possible moderate private sector output, demographical, geographical or jurisdictional law difference.
