Criteria MO9 – MO11 Municipal Budget – The municipality utilizes the following best practices for creating, managing, and publicizing the municipal budget. Financial Resiliency – A revenue-expenditure trend analysis is conducted annually during budget planning and it includes 4 previous years and projects the budget out for the next 3 years. Budget Narrative – The budget includes a written narrative explaining the details of the budget including key points, goals, and/or changes to better communicate important details to the public.