In the context of budget reviews, what is the primary audience for periodic reviews of budget status?

The primary audience for periodic reviews of budget status is the executive staff and governing board. This is because these individuals are typically responsible for making strategic decisions based on the agency's financial performance and funding priorities. They need timely and accurate budget information to assess whether financial resources are being allocated effectively, to monitor compliance with budgetary policies, and to make informed decisions regarding future funding and resource allocation.

The executive staff, which often includes the agency's leadership such as the city manager or department heads, requires insight into how well the agency is adhering to its budget and whether adjustments are needed to meet financial goals. Similarly, the governing board, which provides oversight and governance, must understand the budgetary status to fulfill their fiduciary duties and guide the organization's strategic direction.

Other groups, while they may benefit from budget information, do not typically focus on budget reviews in the same way. The public and community members might have general interest in how funds are utilized but do not engage in detailed budget analysis. All employees within the agency need some level of awareness of budgetary constraints, but they do not usually participate directly in the evaluation of budget status. Members of the finance department are critically involved in preparing and managing the budget, but they do not constitute the primary audience for review