COUNTY OF ALBEMARLE

 

EXECUTIVE SUMMARY

 

 

AGENDA TITLE:

Budget Process Review Committee Report

 

 

SUBJECT/PROPOSAL/REQUEST:

Final Report submitted to the County Executive by the Budget Process Review Committee

 

 

STAFF CONTACT(S):

Messrs. Tucker, Foley, and Wiggans; and Ms. Catlin

 

 

LEGAL REVIEW:   Yes

 

AGENDA DATE:

August 6, 2008

 

ACTION:                           INFORMATION:  X

 

CONSENT AGENDA:

  ACTION:                        INFORMATION:   

 

 

ATTACHMENTS:     Yes

 

 

REVIEWED BY:

 

 

 

BACKGROUND:

In an effort to improve the County’s overall accountability for expenditures, the County Executive established a committee to assist him in evaluating the short and long range processes that lead to the development of the annual budget.  The committee was selected to be a group outside of the day to day operations of the County with experience in other public and private sector organizations that could review and evaluate the County’s current processes and suggest areas for improvement.

 

This initiative is one of several efforts underway or planned for by the County aimed at exploring opportunities for improvement to ensure accountability for budgeting and financial management.  Other efforts include the newly established Program and Service Review Process and the recently approved Resource Management Study to be conducted by an outside entity over the coming months.  Collectively, these efforts will assist with ensuring that the County’s expenditures and processes result in the provision of efficient and effective services that are aligned with its mission and values.

 

 

STRATEGIC PLAN:

Goals 5:  Fund the County’s Future Needs.

Objective 5.1:  By June 30, 2010, develop a comprehensive funding strategy/plan to address the County’s growing needs.

 

 

DISCUSSION:

The committee, which was comprised of seven community members and two Board of Supervisors members along with the Superintendent of Schools, was established with the following charge:

 

Review the County’s financial planning processes that lead to the development of the annual budget and suggest any potential areas for improvement.  The County’s annual budget is driven by the goals established by the Board of Supervisors through the Comprehensive Plan and Strategic Plan as well as by State and Federal mandates.  The major processes that drive the development of the annual budget proposal include: 

 

The committee met five times over a three-month period, and developed a set of recommendations on process improvements and on communication/outreach improvements that are detailed in the attached report.  The committee also agreed on the following general observations:

 

General Observations

 

 

The committee also came to agreement on the following summary points:

 

Summary

 

All members of the committee confirmed that the County’s general approach to long term financial planning processes and the annual budgeting process is “very valid” and includes similar fundamental elements to those used at other public and private sector institutions such as Martha Jefferson Hospital and the University of Virginia.  In the words of one committee member, “Bob Tucker and his budget staff are doing a good job and looking at all the right things.”  The committee did feel that there were improvements that could be made to the processes as outlined in the recommendations, and emphasized the following concepts in their guidance to County staff:

 

The report has been submitted to the County Executive’s Office for review and consideration.

 

 

BUDGET IMPACT:

There is no budget impact associated with the Budget Review Committee Report.

 

 

RECOMMENDATIONS:

There is no action requested of the Board regarding this item.  The County Executive’s Office is reviewing and evaluating the recommendations to determine the best approach and timing for implementation.

 

 

ATTACHMENTS

Attachment A – Final Report

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