Legal document…approved expenditures…statement of revenue…expenses and fund balances
While these somewhat clinical descriptions of the county budget are certainly valid, the budget document embodies much more to Commissioners Courts and the constituents they serve. The facts and figures in the Texas county budget often epitomize a way of life…or at least an intended way of life, if budget planners have their say. For example, consider the following defining phrases used in a training session on the county budget:
- A plan of action for the fiscal year
- A policy statement by the Commissioners Court
- A vision statement for the county
As county leaders across the Lone Star State initiate the budget process, County Progress checked in with one county that continues to produce an award-winning budget.
Smith County just received its 9th GFOA Distinguished Budget Presentation Award, confirmed Smith County Judge Joel Baker. The Government Finance Officers Association bestows this honor on governmental units that publish a document “that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device.”
Our thanks to Judge Baker for participating in our county budget Q&A:
County Progress: How do you define the county budget?
Judge Baker: The budget is the county’s financial plan, and it serves to inform the citizens where the revenue sources are derived from and how their tax dollars are being spent. It should reflect the issues, goals, and objectives of the county as a whole and filter down to each department’s goals and objectives for the fiscal year. It should be “work-plan” driven by providing information related to operations combined with resource management. It identifies and provides information related to costs and departmental responsibilities. In a nutshell, the county budget is a focused process that integrates countywide spending of available resources with comprehensive planning.
County Progress: What are the biggest challenges in developing the county budget?
Judge Baker: It is always challenging to meet all needs and wants with limited resources. There is simply never enough money. Establishing unified priorities among the members of Commissioners Court is sometimes challenging, but it is compounded by the desire to meet the priorities of a myriad of elected and department officials. Taxpayer expectations and priorities must be considered in any budget planning cycle. It is important for our citizens to know that we are protecting their financial interests as we demonstrate the emphasis we are placing on good stewardship of their money while providing the level of service they demand. Proper planning and communication and a transparent budget process are critical elements as we attempt to meet these challenges.
Additionally, to avoid certain challenges and pitfalls during the budget process it is important not to exclude any department head or elected official from the process. Stakeholders should be given the opportunity early in the budget process to meet with the County Judge to present their budget requests and to “plead their case.” It is important to simplify the presentation of budget information as much as possible for the public in court discussions and in workshops. Visual documentation should be concise, simple to understand, and structured to present a clear picture of where we are and where we are going in the budget plan.
County Progress: What common pitfalls should Commissioners Court avoid?
Judge Baker: Judges and Commissioners should avoid making funding promises during the budget cycle that may be impossible to fulfill.
County Progress: What is the key to developing an award-winning budget?
Judge Baker: The key to creating an award-winning budget is simple: Have an awesome auditor! Seriously, the key to creating an award-winning budget is to begin by developing your published document with the lay reader in mind. Following the guidelines set forth by the GFOA ensures that you construct a comprehensive policy document, financial plan, operations guide, and communications device. The budget should be produced with a goal of enhancing the understanding of the reader regarding all of the financial and non-financial issues and priorities that face the county.
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The report follows:
MISSION STATEMENT:
Our mission is to manage the affairs of the countywhich includes the efficient and judicious use of available County resources and the stewardship of public funds.
VISION STATEMENT:
Smith County functions as a coordinated team to provide outstanding professional services to all our citizens. We promote sound financial practices to ensure that the use of County resources is responsive to community priorities. Public confidence in the fiscal affairs of Smith County is integral to our vision.
To further Smith County’s mission and vision, the Commissioners Court has adopted the Comprehensive 10-Service Point Business Plan on the following page:
1. ACCOUNTABILITY
All county services and support processes delivered with a responsive citizen-first mindset.
All elected officials, department heads, and employees accountable to each other and to citizens regarding service delivery and policy issues.
Develop a “same page” professional accountability attitude among commissioners, elected and appointed officials, and department heads for addressing citizens’ and employees’ needs and issues by focusing on a team effort to deliver the highest quality services at the best price.
Review all existing policies and develop new policies to ensure conformity to Roadmap.
DESIRES, RESULTS, MEASURES, AND PERFORMANCES
Being a good steward of public money
Enhanced workforce retention recruitment
Improved information and communication management
Improved productivity
Increased service value
Increased citizen involvement
2. TECHNOLOGY
Twenty-first century technology in place in all county services and support processes to streamline and speed up service and process functions via:
Technology design and application potential
Technology implementation
Technology utilization, including network opportunities with other entities
Website excellence maintained and upgraded
DESIRES, RESULTS, MEASURES, AND PERFORMANCES
Improved technology-related capacities
Citizen access to public records via the Web
3. STAFFING & WORKFORCE
Countywide organization streamlined and team based
Countywide proactive, innovative, and service excellence training systems in place
Business Plan orientation focus
Communication of Roadmap to employees
Comprehensive Roadmap training needs assessment plan and enrollment schedule for all employees
Department by department employee training plan, including comprehensive cross training
Comprehensive County Compensation and Classification Plan
Revamped performance evaluation and productivity pay system for department heads and staff
Evaluation, restructuring of and recruitment for vacant positions
Safety training programs
DESIRES, RESULTS, MEASURES, AND PERFORMANCES
Increased employee motivation and satisfaction
Increased employee knowledge, skills, and abilities
4. CUSTOMER SERVICE
All county services delivered with a “customer-first” attitude
All county service and support process teams led by highly motivated, professional, committed, responsible, accountable, visionary, citizen-sensitive, adaptable, fast-track thinking, and catalytic individuals with a sense of business urgency
Establish boilerplate customer service standards to be implemented by all county departments
Set up hotline for receiving complaints and requests for county services
Disseminate county public information and Master Business Management Plan from all service points in the county and from the county’s website
DESIRES, RESULTS, MEASURES, AND PERFORMANCES
Establish customer complaint hotline
Establish response time table
Increased awareness of available county responsibilities, services, and programs
5. SERVICES/PROCESSES/PROCESSES
All county services competitively or contractually delivered.
Develop long range operating business plans for all county departments following and addressing every component of Smith County’s Five (5) Year Master Business Management Plan; revise annually;
Evaluate all county services/processes against the most competitive benchmarks and best practices
Establish service or departmental benchmarks utilizing the identified best practices
Establish performance goals and quarterly performance measurement reviews for all county departments
DESIRES, RESULTS, MEASURES, AND PERFORMANCES
Improved information and communication management
Improved productivity
Improved benchmarks and best practices
6. INTERGOVERNMENTAL NETWORKING
Intergovernmental networking link established with the City of Tyler, surrounding municipalities, and other taxing entities
Discover areas for consolidation of services and operations
Identify interlocal purchasing opportunities
DESIRES, RESULTS, MEASURES, AND PERFORMANCES
Reduced or avoided costs through partnerships
Reduced reliance on property tax
Reduced funding/resources allocation decisions
7. LONG RANGE BUDGET/RESOURCE ALLOCATION PLAN
All county service and support process employees visibly contributing to the bottom line results
of better service and delivery with less overhead costs to the citizens of Smith County
Develop plan to address unfunded mandates, facilities, and infrastructure needs via:
Identify savings from streamlining and efficiency opportunities – all departments
Set up process for monthly Commissioners Court financial review of all county department
operating budgets and quarterly county financial reports for revenue/expenditure analysis
Review & upgrade revenue source potential
Develop track for grant funding for county services
Identify and establish seed funding for contingencies and operating resources
Plan and budget for Smith County’s annual involvement in “Best Practices” workshops and
forums and/or site visits to competitive, progressive county governments
DESIRES, RESULTS, MEASURES, AND PERFORMANCES
Improved funding/resource allocation decisions
Reduced or avoided costs through partnerships
Reduced reliance on property tax
8. TASK FORCES
Establish task force(s) utilizing county citizens and business individuals to develop “Roadmapbased”
action plans for addressing countywide issues:
Environment
Nuisance abatement
Health & Safety
Subdivision regulations
Salvage yards
Illegal dumping
Animal control
Emergency response
Indigent healthcare
9. PRODUCTIVITY PAY & INCENTIVES
Countywide performance and productivity measurement and audit systems in place
Productivity Improvement Fund and productivity pay system in place for all departments
Timely, quality productivity and performance reviews of all Roadmap employees
Boilerplate standards met for:
Linking quantifiable service improvement ideas and suggestions to productivity pay
Linking quantifiable cost saving ideas and suggestions incentive pay
10. CONTRACT SERVICES MANAGEMENT
Contract management cultured in organization
Documented review of all outside service contracts
Restructure of outside service contracts for greater service performance, value, cost benefit,
and conformity to Roadmap standards.