The ecoBUDGET Cycle

The ecoBUDGET cycle is a 5-step approach that mirrors the three phases of the municipal financial budgeting cycle including budget planning (i.e. the preparation of an environmental budget), budget spending (i.e. the implementation of planned measures to meet the budget), and budget balancing (i.e. balancing the annual environmental accounts). These are familiar to decision makers so that environmental budgeting becomes as much a part of local authority routines as financial budgeting.

Phase 1 - Budget preparation and approval

Based on the current environmental situation in the municipality, departments identify the natural resources they require for budget planning, identify budget priorities, set targets and prepare the environmental master budget which is presented to the Council for approval. 

Phase 2 - Budget implementation

Following the Council's approval, programmes and measures are undertaken to meet the environmental targets. The implementation measures and compliance with the targets are monitored and accounted for. 

Phase 3 - Budget balancing

At the end of the budget year, just as with financial budgeting, a statement of the environmental accounts is prepared - the (environmental) Budget Balance.


ecoBUDGET cycle

ICLEI - Local governments for sustainability