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Accounting for Governmental and Nonprofit Entities

I need an operations guide on the following budget: Mesa County, Colorado - this one has lots of information broken into separate pdf files. The first pdf file shows the 2013-2013 adopted budget, with several other pdf files with additional information.

http://www.mesacounty.us/finance/2012-2013Budget.aspx

Answer the following questions, which aid in assessing the quality of the budget document you are reviewing.

Does the operating budget document describe activities, services, or functions carried out by organizational units? Are objective measures of progress toward accomplishing the government's mission, as well as goals and objectives, provided for specific units or programs? Does the budget document include an organizational chart for the entire organization? Is a schedule(s) or summary table provided giving personnel or position counts for prior, current, and budget years?

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Does the operating budget document describe activities, services, or functions carried out by organizational units

No. The operating budgets describes the activity that is reported in each fund (for example, see the road and bridge fund below). You can get a very big picture of the major activities by looking at the title of the funds (e.g., solid waste management). You can get a general idea of the services and function from their balanced scorecards (see examples below). The capital fund has a list of projects ...

Solution Summary

Your discussion is 308 words and includes screen shots of the pages described in the guidance (attached).

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