The REBT was designed by the Mayor’s Office of Racial Equity as a set of questions to guide District agencies towards assessing how their budgets benefit and/or negatively impact communities based on race, specifically Black, Indigenous, and People of Color (BIPOC) communities. The goal of the tool is to identify programs and services that have the greatest capacity to move the needle on closing racial equity gaps. The tool requires purposeful consideration of race and ethnicity, focuses on data, and encourages community input and involvement.