The County Manager’s Office originally submitted the FYs 2003-05 budget to GFOA for the award and was rated proficient in only two of the four required categories: as an operations guide and a communications device. Using the feedback received from GFOA’s independent reviewers from other jurisdictions, a number of changes were made to the budget document to satisfy criteria needed to achieve proficiency as a policy document and a financial plan, including:
Ø Made the document more user friendly by adding budget unit/program locators
Ø Added a County Profile, which includes information on the County’s history, geography, economy, income and housing demographics, industries and transportation
Ø Added a chart illustrating the County’s fund structure
Ø Added data tables to the Total Sources and Total Requirements pie charts
Ø Provided more detailed analysis of revenues and revenue projections
Ø Provided more detailed analysis on projected fund balance changes
Ø Provided more information on position changes
Ø Added a separate section on County priorities and performance goals
Ø Added a section on Long-Term Financial Policies
Ø Enhanced the section on the County Budget Process
These changes have significantly improved the content and overall readability of the budget document and resulted in the County’s successful receipt of the award for the FY 2004-06 Budget.
In the upcoming budget cycle further improvements will include:
Ø Adding an entire section on Shared Vision 2010, including history, development and updates
Ø Improving the linkages between Shared Vision 2010 goals, program performance measures and funding adjustments
Ø Adding descriptions of major and non-major funds
Ø Providing a summary of the County’s capital project expenditures for roads, special districts and facilities in a single location
The GFOA Budget Award represents the highest form of recognition in governmental budgeting and its attainment is a significant achievement. San Mateo County is one of only five California counties that received the budget award and one of only four counties in the State that received both the budget award and the Certificate of Achievement for Excellence in Financial Reporting (CAFR Program), which is the GFOA’s equivalent award for financial statements.
All County employees that participated in the budget process should be commended for this outstanding achievement!
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