The Government Finance Officers Association’s (GFOA’s) nationally recognized guidelines for effective budget presentation assess how well an entity’s budget serves as:
- a policy document;
- a financial plan;
- an operations guide; and
- a communications device.
McLennan County excelled in each area and received the GFOA Distinguished Budget Presentation Award for Fiscal Year 2023.
“A usable budget document helps to establish trust between taxpayers and their local government, ” explained McLennan County Auditor Frances Bartlett.
McLennan County Commissioner Jim Smith agreed, saying the McLennan County budget informs the public of the court’s priorities and supports the court’s visions for the present and the future.
“The document lets the public know which services will be provided and supported,” Smith elaborated. “A budget, as a public document, helps maintain financial accountability to the citizens served.”
As explained in the McLennan County report, “The County’s mission statement, vision statement, and organizational goals were discussed and agreed upon by the members of the Commissioners Court during the fiscal year 2024 budget workshops. Points of discussion included the importance of setting these goals and the intent of the Court to look to these statements during decision-making.”
The following are included in the McLennan County Budget Document:
MISSION STATEMENT: McLennan County, Texas, exists to provide essential services to citizens of the County through the leadership of locally elected and appointed officials and by following the guiding principles of equity, fairness, respect, financial sustainability, transparency, and operational excellence.
VISION STATEMENT: McLennan County’s vision is to be financially responsible with County resources and efficient in service delivery. We commit to a culture of innovation, excellence, and transparency, while providing the highest level of customer service to the citizens and businesses of the County.
ORGANIZATIONAL GOALS
- Promote the well‐being of our residents through social, economic, and health and safety initiatives.
- Ensure the public safety and peaceful resolution of conflicts through the justice system and other public processes.
- Preserve and protect our environment and natural resources through responsible land stewardship.
- Empower the public through civic engagement and collaboration.
- Improve financial strength and effectiveness by proactively exercising fiscal disciplines.
- Maximize operational efficiency and productivity through streamlined policies and processes, enhanced communication, and targeted application of technologies.
As county auditor, Frances Bartlett prepares the financial document for approval by the Commissioners Court. We appreciate Frances for taking the time to visit with us.
How does your budget specifically serve as a communications device?
For many citizens, an entity’s budget document may be their only glimpse into a county’s budget and financial status. Our document serves as a communications device by incorporating information that gives context to the budget numbers presented. I believe it to be extremely difficult for taxpayers to pick up a budget document that consists of only numbers and be able to determine if they agreed with how their public funds are being utilized. Some of the items incorporated into our document include information on our county as an entity, how we adopt and maintain the budget, historical trends in revenues and expenditures, in-depth departmental data, and an accounting of debt issuances. By adding in these additional components, I believe it assists in communicating how our budget will be expended, how it will be maintained, and why the amounts are necessary.
How do you go about sharing your budget with the public?
Our adopted budget can be found on our county’s website as a downloadable PDF document and can also be found filed in the records of the county clerk’s office. In addition, all of our budget meetings are available online with real-time access, which allows the county to share the budget process with the public.
Why is it important to use the document (traditionally known as a facts-and-figures document) as a communication tool?
In order for the public to properly assess how their local government is expending public funds, it is absolutely necessary to have context along with the “facts-and-figures” document. A usable budget document helps to establish trust between taxpayers and their local government. For many citizens, this document may be the only glimpse they have into county operations and finances.
For instance, for each specific county department, we present the department’s responsibilities, their anticipated challenges and goals, and data on changes in their operating measures. Without the transmission of this information in addition to the budget figures, a user of the document would not be able to properly assess changes to the budget each year. However, by aligning the figures with increased activity or the attaining of goals, a user of the document should feel more comfortable with how the budgeted funds are being utilized.
If a county were to come to you with their numbers-only report and ask you how to go about enhancing the budget document, what tips/advice would you give that county?
Incorporating all items required by the GFOA for the Distinguished Budget Presentation Award can be time consuming, so starting small and building onto the document each year is a good approach, especially for counties with limited staff.
Our county began with adopting a mission statement, vision statement, and organizational goals. I believe this helped set the standard for the vision of the Commissioners Court and the budget decisions that they make.
When it comes to county finances, what are the most confusing aspects to the taxpayers, and how do you help correct any misconceptions or enhance understanding?
The tax rate seems to be the most highly scrutinized piece of the planning process (rightfully so) and also the most confusing. Without fully understanding the tax rate process and without being able to connect the tax rate to the services being provided to the public, it may be impossible for a taxpayer to fully analyze the county’s tax rate.
We have tried to combat misconceptions and give the taxpayers the tools necessary to make informed opinions by making our budget workshops and our budget document fully transparent. Through the use of an enhanced financial document, we are further able to educate the public on the budget and tax rate processes and hopefully give taxpayers the tools necessary to fully evaluate the county’s budget and tax rate.