Transparency Spotlight
Outstanding Financial Transparency Websites
- January 2012 - Pilot Point ISD
- December 2011 - Hartley County
- November 2011 - Harris County Department of Education (HCDE)
- August 2011 - The City of Sealy
- June 2011 - Lakeway MUD is Clearly Transparent
- May 2011 - City of Burleson
- April 2011 - El Paso County
Organized Website Leads Pilot Point ISD to Leadership Circle Gold – January 2012
2010 GOLD Award (13 of 15 Points) 2011 GOLD Award (17 of 20 Points)
Website: www.pilotpointisd.com
Pilot Point Independent School District provides a wealth of financial information to its citizens and manages to keep it organized and easy to access.
The Business and Finance section is an excellent example of financial transparency, linking all key financial documents on a single page. Several years’ budgets, annual reports and check registers can be downloaded as PDFs, as well as audits and other financial documents.
Pilot Point ISD has earned the gold Comptroller’s Leadership Circle designation two years in a row, and its website’s organization will make it very easy to qualify for the gold standard again this year.
Not only does Pilot Point ISD keep four years worth of financial data on one page in an easy-to-find format, the Financial Facts 2011-2012 section provides visitors a quick overview of the school district’s budget, tax rate and property tax exemptions. For easy reference, check registers are posted monthly for the current year. Previous years’ annual check registers are linked in separate documents. The payroll register, updated each month, summarizes monthly pay periods since fiscal 2007-08 in a single document.
In addition to Pilot Point’s commitment to financial transparency, its website has lots of useful detail. Contact information is posted on the home page, and the Administration page helpfully provides photos, phone and fax numbers, and email addresses for all Pilot Point’s administrative staff.
When it comes to transparency, Pilot Point ISD succeeds by providing a simple, easy-to-use website and a wealth of valuable information that is well-organized and readily available to visitors.
Spotlight Story on Hartley County – December 2011
2010 GOLD Award (15 of 15 Points) 2011 GOLD Award (17 of 20 Points)
Website: www.co.hartley.tx.us
Hartley County, a Texas Panhandle county of 6,062 residents, demonstrates how even small counties can achieve a high level of financial transparency. Hartley County applied for a Leadership Circle award in April 2010, and re-applied in March 2011, becoming one of the first counties to earn a gold designation for two successive years.
Hartley County is a great example of how using available resources, in simple but creative ways, can help avoid complex, elaborate and expensive solutions to everyday problems and improve local government.
County officials take advantage of free services available from the County Information Resources Agency (CIRA), part of the Texas Association of Counties, to achieve these goals. CIRA sets up and hosts county websites and provides content management system training to county staff so they can post documents on those sites.
Hartley County Treasurer Dinkie Parman attended CIRA’s training to learn how to post documents and keep the site up-to-date. “I didn’t know anything about updating Web pages, but the training was exceptional, even fun,” she says. “I was surprised at how much I learned in one day, and how easy it is to manage the website.”
Except for her travel expenses to attend CIRA training, Parman said Hartley County spent very little in either taxpayer dollars or staff time to set up the website and implement the financial transparency practices needed to earn the Leadership Circle awards.
The county uses a simple and straightforward approach for its website and transparency page. For example, the home page includes a link “Click Here for Hartley County’s Financial Transparency Web Page,” to make it easy for users to find and access all key financial information.
CIRA’s standard home page format for county websites includes other links, such as key offices and public notices, to make the whole site user-friendly. The Budget and Annual Financial Reports are posted in PDF format, and the Monthly Treasurers Reports and Check Registers in HTML.
To meet the new 2011 criteria and earn a second gold level award, Hartley County only had to add the local property tax rates, and an additional year of budgets and annual financial reports. Another 2011 requirement, Electronic Fund Transfers such as summaries of payroll and benefits, already were included in the Check/Expense Register.
Hartley County also found a cost-effective way to add technology staff to the Treasurer’s office. Parman hired Channing High School senior Bailey Hooten to work four hours per week as a technical assistant.
“She, like a lot of today’s youth, is very quick,” Parman says. “It’s amazing how fast she picked up on the new technology. She has great technical skills and handles a lot of other office tasks besides being our Web Page Administrator.”
Parman sees students like Hooten as a previously untapped source of technically savvy workers, and plans to continue using part-time students after she graduates next spring. The county benefits from the student’s energy, productivity and knowledge, at reasonable costs. And a local student gains real world paid work experience and a head start on a technical career field.
Outstanding Financial Transparency Website – November 2011
Harris County Department of Education (HCDE)
2010 GOLD Award (13 of 15 Points) 2011 GOLD Award (20 of 20 Points)
Website: http://www.hcde-texas.org/
The Harris County Department of Education (HCDE) is a unique vestige of the original Texas system of county departments of education. HCDE was founded in 1889 with a five-member board and the mission of providing free public education in Harris County. The board set rules and duties, hired and paid teachers, purchased library books and contracted for buildings and furnishings — mostly one-room schools — to serve about 900 students.
In the 20th century, as Texas developed independent school districts (ISD) and the federal government’s role in public education expanded, HCDE evolved to provide efficient services that supported ISDs in Harris County. It now provides programs in professional development, instructional support, vocational training, and special needs therapy programs, purchasing cooperatives, facilities construction and maintenance, and contract management. HCDE’s operating revenue is generated mainly from customer service fees and federal grants — just 21 percent of fiscal 2011 revenues come from a 1 percent property tax.
When Comptroller Susan Combs announced the Leadership Circle Award program in December 2009, HCDE was one of the first entities to apply, earning 13 of 15 points in the award criteria to earn a gold designation for financial transparency. HCDE leaders were determined to get the highest possible score when the time came for the district to reapply in 2011, so they requested a special briefing on financial transparency from the Comptroller’s regional representative, Michelle Luera. HCDE upgraded its website to again earn the gold award and become the first organization to earn the maximum 20 points available under the new 2011 criteria.
HCDE’s website includes a home page link “HCDE Financial Transparency” that takes users to key documents in a range of categories, including Public Information, Budget, Tax Rates, Annual Reports, Economic and Statistical Data, Continuing Disclosure Data, and Monthly (Interim) Reports. This makes it easy for a user to find almost any kind of document or information desired. User-friendliness is apparent at every level. For example, the labels for the Budget and Annual Reports links are careful to note that the organization’s fiscal year is Sept. 1 to Aug. 31, a minor but essential detail. The Annual Budget is also available in a machine-readable format, which allows more sophisticated users, including media and research organizations, to download and analyze the raw data.
Thoroughness and attention to detail goes well beyond the Leadership Circle award criteria. For example, the public information page contains not just the usual request form, but also a copy of the Texas Public Information Act — in both English and Spanish — and a detailed list of charges for staff time, programming and other services. In addition to the three essential documents recommended by the Comptroller, HCDE also posts monthly highlights reports, financial statements and investment reports, as well as 10 years of financial archives with related economic and demographic data about the Harris County service area. The result is a wealth of current and historical financial data readily available to anyone who has Internet access.
Outstanding Financial Transparency Website – August 2011
The City of Sealy
Greater Transparency Improved Sealy to Gold
Sealy has scored gold again in 2011. Officials at the city of 6,019 residents located 50 miles west of Houston were among the first to apply for the Texas Comptroller’s Leadership Circle and initially Sealy scored 9 of 15 points to earn a silver award in January 2010. Not satisfied, they added a check register and other features and reapplied in June 2010, successfully raising Sealy’s score to the maximum 15 points qualifying for the gold level. Officials continued to improve the city website by combining all key financial data on one transparency Web page earning a score 18 of 20 points under the Leadership’s updated criteria for 2011.
Sealy labeled the new transparency page the “Financial Dashboard” because it provides a quick, thorough review of all aspects of the city’s finances. In addition to the Budget, Annual Financial Report, and Check/Expense Register, the dashboard also provides an overview of all local taxes, including the current rates for property, sales and use, and hotel occupancy taxes. Descriptive text and color charts are used to explain each tax’s revenue history. The city also explains how the Maintenance and Operations portion of the property tax contributes to the city’s general operating costs, and the Interests and Sinking fund portion is applied to city debts.
Sealy’s experience and improvement over the first two years of the Leadership Circle is an example of how the program encourages even successful local governments to continue enhancing fiscal transparency. The application criteria in the Leadership Circle’s second year are more rigorous than in the first year requiring most local governments that earned an award in 2010 to improve their transparency efforts to qualify for the same award in 2011. Secondly, these criteria were not set up to be prescriptive or to measure an absolute standard of transparency. Meeting all the available criteria does not equate to being “perfect;” there is always more a local government can do.
The scoring criteria are focused on essentials of transparency: posting the key financial documents, making it easy for taxpayers to contact local officials and request public records, and providing user-friendly features that make it easier for taxpayers to find and understand financial data. The criteria were selected so that most would be attainable by all local governments, so that smaller and less technically sophisticated entities would be eligible for all award levels, including the Gold.
Because the award criteria became more stringent in 2011, Sealy had to demonstrate continued improvement to receive the same award level. In fact, Sealy’s website includes several other features that promote transparency, but are not included in the award criteria. For example, it not only lists the City Secretary as the contact for public information requests, but also outlines that official’s role in maintaining city records, the kind of records available, a list of standard charges, and provides several methods to submit a request. Sealy’s website also contains the city’s and economic development corporation’s investment policies, electronic payment facilities for utility bills, and interactive features to help citizens access city services and provide input on city issues. Sealy’s dedication to open government is evident in the efforts it has have taken to maintain and improve the transparency of the city website.
Outstanding Financial Transparency Website – June 2011
Lakeway MUD is Clearly Transparent
Lakeway Municipal Utility District (MUD) is the first MUD to earn the Texas Comptroller’s Leadership Circle Gold award for financial transparency in 2011, and doing so became the first utility district to receive the Gold award in consecutive years.
The Lakeway MUD was established in 1972 to provide water, wastewater and water recycling services to the majority of homes and businesses in the City of Lakeway and a portion of Village of the Hills. The district’s operating expenses are $6.3 million annually, with more than two-thirds funded by water fees paid by customers and the remainder by property taxes for wastewater services.
The Lakeway MUD’s home page highlights financial transparency by displaying the Comptroller’s Leadership Circle gold logo and a letter from board president Karl Ansbach endorsing transparency. Customers and anyone else who is interested can find extensive information on the Lakeway MUD’s website, including:
- the district’s purpose, leadership and organizational structure;
- meeting notices, agendas and minutes;
- complete financial information, including annual budgets, audit reports, check/expense registers and monthly balance sheets, and details of current projects and construction;
- rates and online tools for requesting new service, account changes and paying bills;
- Texas Water Code regulations, ordinances, permits and governing policies;
- newsletters and press releases keeping customers up-to-date on the latest drought conditions, water conservation measures and other district matters.
The district demonstrates a strong commitment to transparency and openness at all levels. It goes beyond the basics of financial transparency by inviting customers to participate in the MUD’s decision-making process. As the online newsletter notes: “The more participation we can garner from our customers, the better job we will do in continuing to bring safe, clean and great tasting water to Lakeway.”
The website is well designed to help customers answer questions, provide feedback and get involved. It provides directions for contacting the board of directors and general manager, extends an open invitation to attend meetings or visit management at the MUD offices, and a “How Are We Doing” page encourages customers to send comments, questions, or suggestions by email. Lakeway MUD sets a great example of how to use its website as a comprehensive tool to promote citizen input and involvement.
Outstanding Financial Transparency Website – May 2011
City of Burleson
Burleson was one of the earliest cities to apply for the Leadership Circle and earned the Comptroller’s Gold award for 2010 and 2011. In addition to posting budgets and comprehensive annual financial reports for four years and weekly check registers from December 2009 to the present, Burleson has also posted simplified budget briefs and accessible annual reports. These user-friendly documents use simple language and engaging images to summarize key financial information, including local tax and utility rates, the status of various projects and future city priorities.
A prominent “Open Government” link on the home page leads users to a page with a variety of useful information about city officials and staff, council meetings and agendas, policies on ethics and purchasing, contracts, land use and zoning issues, lists of services and fees, public information requests and public notices.
Burleson demonstrates a creative use of the interactive potential of the Internet by inviting its citizens to make online utility and court payments, sign up for news and employment notifications and report and track problems. The city also uses its website to display videos of city promotions and council meetings, maps and weekly newsletters.
These innovative features helped Burleson earn a perfect rating from the Sunshine Review, a national non-profit organization that evaluates overall quality of local government websites as well as the level of financial transparency.
Outstanding Financial Transparency Website – April 2011
El Paso County
For several years, El Paso County has been a financial transparency leader among Texas local governments by posting its budgets, annual financial reports and other financial documents online. In March 2010 the county received the Comptroller’s Leadership Circle Gold designation, meeting all of the criteria to score a maximum of 15 out of 15 points on its application.
Comptroller Susan Combs created the Leadership Circle to spotlight local governments that voluntarily open their books to the public and provide a clear consistent picture of how taxpayer dollars are being spent. The Comptroller recommends that all local governments emulate the Texas state government by publishing their annual budgets, annual financial reports and check registers online to provide financial data in a user-friendly manner.
The El Paso County website includes six years of annual budgets, eight comprehensive annual financial reports (CAFRs), and searchable check registers detailing county expenditures beginning in January 2010. The online financial data are easy to locate thanks to the prominent navigation link on the home page. The data is presented in a way that makes it understandable to taxpayers, employing straightforward language that clearly describes the county’s financial state.
The Budget Summary report includes valuable data about the county, such as population demographics (age, ethnicity, birthrates, education, income levels, etc.), county tax rates, property values, revenue sources and expenses by department. It also offers useful comparisons to benchmarks, such as the number of county employers to county residents and operating expenses per capita. Most of this data is illustrated with color charts and graphs that replace tables of numbers traditionally found in financial documents. In addition, El Paso County posts other reports that would interest financial experts, including quarterly investment reports, annual financial and compliance reports, a liquidity report and a copy of the County’s “Fraud, Waste and Abuse” policy.