To aid members in the Budget Awards process, the committee has created a set of Adobe Acrobat files containing review guidelines and samples documents relating to Operating Budget Award Application Sections A & B. These documents correspond to the questions found in the Operating Budget Award Application.
- Section A: Is there a table of contents? Are document’s pages numbered?
- Section A: Does budget contain transmittal letter/budget message?
- Section A: Does letter/message highlight policy/economic/legislative issues facing the jurisdiction and recommend actions to resolve these issues?
- Section A: Does letter/message highlight major changes in budget from current year regarding service and/or funding levels?
- Section A: Does letter/message highlight major organization priorities and their funding sources?
- Section A: Is the accounting basis for budget described.
- Section A: Is the budget process explained?
- Section A: Is a jurisdiction-wide organization chart included?
- Section A: Is the basis for assumptions for key revenue estimates described?
- Section A: Does budget include at least the General Fund, special revenue funds, and enterprise funds of the jurisdiction, and a listing of all other funds used in the jurisdiction? (Such as internal service funds, debt service funds, assessment district
- Section A: Is there a schedule of revenue, by fund, and does it display at least the proposed budget year(s) and the two prior years?
- Section A: Is there a schedule of expenditures, by fund, and does it display at least the proposed budget year(s) and the two prior years?
- Section A: Is there a schedule of expenditures, by department, organization, program or function, and does it display at least the proposed budget year(s) and the two prior years?
- Section A: Is there a fund balance schedule, by fund, showing changes from the projected beginning balances through the end of the budget year(s)?
- Section A: Do the budget detail pages describe the department, organization, program or function in question?
- Section A: Does the budget describe the level of budget control exercised by the jurisdiction and is that level included in the budget document?
- Section A: Is there a summary of personnel (headcount) by organization, fund or department for the proposed budget year(s) and the prior year?
- Section A: Is the budget clearly enough organized and presented as a document? (Reviewer: This is not a beauty contest — is it understandable, all things considered?)
- Section A: Do the budget numbers and format appear to be accurate and consistent throughout the document? (Reviewer: Does it all “hang together” technically?)
- Section B: Does the document display an effective use of graphics, artwork and charts? (Reviewer: Look for scope, clarity and originality.)
- Section B: Is there an in-depth description of revenue sources and basis for estimates? (Reviewer: Look for comprehensiveness beyond A10.)
- Section B: Does document include a jurisdiction profile; review of community demographics, location, economy? (Reviewer: Based on comprehensiveness.)
- Section B: Does document include actual budget adoption resolutions/ordinances enacted by Council/Board?
- Section B: Are implications of Prop 4 limit discussed and/or future trends analyzed? (Reviewer: Look for more than just the calculation)
- Section B: Does document demonstrate the use of cost accounting or allocated costs?
- Section B: Is there a description of financial/budget policies which govern finance or budget development such as for reserves, debt management, CIP, revenue projections? (Reviewer: Based on comprehensiveness.)
- Section B: Are there additional prior year revenue, expenditure, & organization detail schedules included beyond A12, 13, 14, 17? (1 pt per year, maximum 2 pts).
- Section B: Are there additional future years of forecasted revenue, expenditure and organization detail schedules included? (1 point per year beyond budget year, maximum of 5 points).
- Section B: Is there additional budget detail highlighting recent accomplishments? (Reviewer: Based on scope and clarity.)
- Section B: Is there additional budget detail describing budget year goals for organization/ program?
- Section B: Is there additional budget detail identifying performance measures such as workload and/or efficiency or effectiveness indicators?
- Section B: Are performance measures directly linked to stated goals?
- Section B: Is personnel/staffing levels listed for each detail budget level (department, function, division, program)?
- Section B: Are departmental organizational charts included in the document?
- Section B: Is there a description of staffing level changes compared to prior year?
- Section B: Is there a discussion of employee compensation and benefits included?
- Section B: Is there a description of budgeted debt obligations included?
- Section B: Is there an index included in the document?
- Section B: Is there a glossary of terms included in the document?
- Section B: Does document include financial trend indicators and the associated analysis? (Reviewer: Number of points depend on scope of analysis and number of years analyzed, and use of per capita or constant dollar analyses.)
- Section B: Is there a comparison of financial status to other jurisdictions?
- Section B: Does document display exceptional format clarity & presentation effectiveness?