The majority of responses were from small cities and towns. Unlike their urban cousins, these cities lack large budgets to employ management analysts, system designers and efficiency experts. These cities and towns work with limited staff and have a job to do. Interspersed in their duties of providing services to their communities, they attempt to evaluate operations and procedures.

Most of the responses came from the midwest (Illinois, Indiana, Iowa and Nebraska). Operating with an average public works budget of less then $2 million, these communities maintain an average of 110 miles of roadway, employ an average of 29 people, and maintain 70 pieces of equipment.

The city finance office plays a major role in department accounting. Almost 59% of the cities rely solely on the finance office for fiscal accounting. Another 40% share accounting responsibilities with the finance office. With few exceptions, these cities maintained less than 10 fund accounts to manage their operations. Sixty-six percent were satisfied with their accounting reports, classifying them as "timely and accurate". The remaining 34% felt the accounting reports were either inadequate or could be improved.