Mike:I'm going to send you a couple of research projects we've done on the issue--hopefully they will be some help. When I was the Budget & Strategic Planning Manager for Coral Springs, the OMB was in charge of budgeting, strategic planning, performance management, and supported process improvement team facilitation. We had my position, two budget analysts, a performance analyst, and two part-time budget aides, who were usually MPA students. All three analysts were trained in Lean process improvement techniques. We were responsible for aligning all resource allocation and departmental workplans with the strategic plan, as well as coordinating benchmarking through ICMA Center for Performance Management (now Analytics) and the Florida Benchmarking Consortium.