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7 <br /> Name of Entity: State/Province: <br /> Orange County North Carolina <br /> Reviewer ID Document Number: <br /> 254 <br /> Fiscal Year: 2019-2020 Record Number <br /> Introduction and Overview <br /> Cl. Mandatory. The document shall include a table of contents that makes it easier to locate <br /> information in the document. 4 - Comments: The table of contents isgood;nice and clear. <br /> P1. The document should include a coherent statement of organization-wide, strategic goals and <br /> strategies that address long-term concerns and issues. 2 - Comments: No discussion of any <br /> strategic plan,goals and strategies that address the long-term issues and concerns of the government;however, <br /> there is a brief reference to organ.Zation-wide mission; the document needs to expand on it andpresent it <br /> within a strategic framework. <br /> P2. The document should describe the entity's short-term factors that influence the decisions <br /> made in the development of the budget for the upcoming year. 3 - Comments: Good <br /> discussion of the factors that influence the budget decisions of the government, much of which is contained in <br /> the budget message. <br /> P3. Mandatory. The document shall include a budget message that articulates priorities and <br /> issues for the upcoming year. The message should describe significant changes in priorities <br /> from the current year and explain the factors that led to those changes. The message may <br /> take one of several forms (e.g., transmittal letter, budget summary section). 3 - Comments: <br /> The budget message is good, articulating the issues, concerns, and priorities for the upcoming budget year; <br /> would be useful to present it at the be of the document. <br /> C2. Mandatory.- The document should provide an overview of significant budgetary items and <br /> trends. An overview should be presented within the budget document either in a separate <br /> section (e.g., executive summary or integrated within the transmittal letter or as a separate <br /> budget-in-brief document. 3 - Comments: Good overview of significant budgetary items and trends. <br /> Financial Structure, Policy, and Process <br /> 01. Mandatory. The document shall include an organization chart(s) for the entire entity. 4 - <br /> Comments: Good organ.Zational charts;nice and clear <br /> F1. The document should include and describe all funds that are subject to appropriation. 3 - <br /> Comments: The document includes all funds that are subject to appropriation. <br /> 02. The document should provide narrative, tables, schedules, or matrices to show the <br /> relationship between functional units, major funds, and non-major funds in the aggregate. 3 - <br /> Comments: Good use of narratives, tables, and schedules. <br /> F2. The document shall explain the basis of budgeting for all funds, whether cash, modified <br /> accrual, or some other statutory basis. 2 - Comments:No discussion of basis of budgeting the <br />