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12 <br /> REC156522003 DOCB9943171 <br /> Distinguished Budget Presentation Awards Program <br /> Reviewer: R953 <br /> Name of Entity: Orange County, NC <br /> INTRODUCTION AND OVERVIEW: <br /> #C1. Mandatory:The document shall include a table of contents that makes it easier to locate <br /> information in the document. A variety of formats may be used. Details indices preceding individual <br /> sections can be helpful, but they are not a substitute for a single comprehensive table of contents. Table <br /> of contents is included and provides the required information. <br /> #P1: Strategic goals and strategies: the document should include a coherent statement of <br /> organization-wide, strategic goals and strategies that address long-term concerns and issues: this <br /> criterion relates to the long-term, entity-wide, strategic goals that provide the context for decisions <br /> within the annual budget. Consider including action plans or strategies on how the goals will be <br /> achieved. Outstanding. <br /> #P2: The document should describe the entity's short-term factors that influence the decisions made <br /> in the development of the budget for the upcoming year.This criterion requires a discussion of the key <br /> factors that guide the development of the upcoming year's budget. Factors that might be included <br /> relates to: salary, and benefit guidelines,fees, capital improvements, program enhancements, or <br /> reductions,tax levels, use of reserves, service-level assumptions, unfunded mandates, economic <br /> development strategies, inflation assumptions, and demographic assumptions. <br /> #P3 Priorities and issues (mandatory)-The document shall include a budget message that articulates <br /> priorities and 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 take one of <br /> several forms print this,The (transmittal letter, budget summary section). This criterion requires a <br /> summary explanation of key issues and decisions made during the budget process.The budget message <br /> also should address the ramifications of these decisions. It is recommended that the total amount of the <br /> budget be included in the budget message. The budget message provided good information to the <br /> stakeholders. <br /> #C2. The document should provide an overview of significant budgetary items and trends. An <br /> overview should be presented within the budget document either in a separate section or integrated <br /> within the transmittal letter or as a separate budget in brief document.The intent of this criterion is to <br /> encourage presentations that allow the reader to quickly grasp the major budgetary issues,trends, and <br /> choices addressed in the budget.This criterion encourages creative and innovative efforts in <br /> communicating the significant information in the budget to the reader.This is often referred to as the <br /> "popular budget" and, in many organizations, is also published in a separate document. However,this <br /> criterion encourages inclusion of summary information in the budget document, so that it is a <br /> consolidated and comprehensive document which is also easy to read. <br />