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8 <br /> Name of Entity: Orange County State/Province: NC <br /> Reviewer ID R28 Document Number: B9943171 <br /> Fiscal Year: FYE 2021 Record Number: 156522003 <br /> Introduction and Overview <br /> C 1. Mandatory: The document shall include a table of contents that makes it easier to locate <br /> information in the document. Proficient. <br /> P 1. The document should include a coherent statement of organization-wide, strategic goals <br /> and strategies that address long-term concerns and issues. Proficient. In future budgets, <br /> please identify specific strategic goals. These guidelines should then be linked to <br /> departments or departmental objectives to allow the reader to better understand the <br /> BOCC's long range plan and how departmental activities address these goals. If you have <br /> a Strategic Plan, please include a summary that includes long range goals. This area <br /> needs work. <br /> P2. The document should describe the economic conditions and intergovernmental <br /> considerations that influence the decisions made in the development for the budget cycle. <br /> Outstanding. The transmittal letter addresses the impact of the pandemic on the budget <br /> and the steps taken to bring the budget into balance with the caveat that some of these <br /> resources will not be available in the future should the pandemic continue. Clear <br /> descriptions of transfers, fund balance appropriations and use of selected reserves. Well <br /> done. <br /> P3. Mandatory: The document shall include a budget message that articulates priorities and <br /> issues for the budget cycle. The message should describe significant changes in priorities. <br /> The message may take one of several forms (e.g., transmittal letter, budget summary <br /> section).Outstanding. The Manager's message discusses the impact of the pandemic on <br /> all areas of the budget and the steps taken to adjust resulting in this budget. Functional <br /> areas and departments are discussed with adjustments made and how they are supported. <br /> The fact that the reevaluation process is being delayed due to distancing concerns <br /> illustrates the long reach of the impacts. The Manager is clear in stating that mandated <br /> services and those related to public health and safety will not be impacted. Long term <br /> austerity measures are mentioned due to the uncertainty of the length of the pandemic. <br /> Written in realistic terms with solutions provided. Well done. <br /> C2. Mandatory: The document should provide an overview of significant budgetary items <br /> and trends. An overview should be presented within the budget document either in a <br /> separate section (e.g., executive summary) or integrated within the transmittal letter or as <br /> a separate budget-in-brief document. Proficient. Budgetary issues are discussed, and <br /> summary financials are presented. Nice job. <br /> Financial Structure, Policy, and Process <br /> 01. Mandatory: The document shall include an organization chart(s) for the entire entity <br /> Proficient. Criteria met. <br /> F1. The document should include and describe all funds that are subject to appropriation. <br /> Proficient. Funds are clearly defined. <br /> Orange County,NC Page 1 <br />