The Budget as a Communications Device

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The Budget as a Communications Device
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Provide summary information, including an
overview of significant budgetary issues, trends,
and resource choices.

• Present information in a separate section (e.g.,
  executive summary) or integrated within the
  budget message or transmittal letter or as a
  separate budget-in-brief.

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Citizens Budget Guide or Budget-in-Brief
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Explain the effect, if any, of other planning
processes.

• Strategic plans
• Long-range financial plans
• Capital improvement plans
• Comprehensive plans
• Master plans

How do other processes interrelate to the budget?
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City of Greenacres
The City describes a long-term visioning process.
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The capital budget section shows linkages to a
long-term transportation plan and the Countys
Comprehensive Plan.
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Sample information on what is shown for
each capital project in the CIP
Hillsborough County
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Describe the process for preparing, reviewing,
and adopting the budget. Describe the budget
amendment process.(Mandatory Criterion)

• Describe the budget process (narrative)
• Provide a budget calendar
• Describe how the budget is amended after adoption
  (including the level of budgetary control)

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Polk County
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City of Fort Walton Beach
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Escambia County
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Seminole County
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Orange County
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Orange County
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Use charts and graphs to highlight financial and
statistical information.(Mandatory Criterion)

• Charts and graphs can enhance narrative in the
  budget
• They may require narrative explanation to ensure
  that the correct message is conveyed
• Keep in mind that changing styles and scales can
  reduce the effectiveness of graphs and there is
  such a thing as too much clip art particularly
  if different styles are mixed

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Fort Pierce Utilities Authority
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The narrative tells you what you are intended to
observe in the chart. Does this comparison
suggest that Orlando has a reasonable home price?
Orange County
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Provide narrative, tables, schedules or matrices
to show the relationship between functional
units, major funds, and nonmajor funds in the
aggregate.
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Indian River County
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Budget by unit ties to budget by fund.
Hillsborough County
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Include a table of contents.(Mandatory
Criterion)

• Provide a comprehensive table of contents
• Number all pages or otherwise identify them
• Page references should agree this may be a
  challenge with electronic documents

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City of Fort Lauderdale

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Polk County
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Include a glossary for any terminology (including
abbreviations and acronyms) that is not readily
understandable to a reasonably informed lay
reader.

• Define financial and non-financial terms
• Use non-financial language
• Define acronyms and abbreviations e.g., TRIM,
  CIP, GASB, OPEB, FDOT, ADA, FTE, and FY

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City of Port St. Lucie
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St. Johns County
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Provide statistical and supplemental data that
describe the organization, its community, and
population. It should also furnish other
pertinent background information related to the
services provided.
Here is your opportunity to be creative. Spice it
up rather than replicate the CAFR.
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City of Palm Bay
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City of Palm Beach Gardens
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City of Fort Walton Beach
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(No Transcript)
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Orange County
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Produce the document and format it in such a way
as to enhance its understanding by the average
reader. It should be attractive, consistent, and
oriented to the readers needs.

• Use consistent page formatting
• Provide appropriate level of detail
• Text, tables, and graphs need to be legible
• Numbers should be consistent and accurate

It is helpful if pages dont fall out of the
binding when someone tries to use the document.
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