Report 2011-131 Recommendation 29 Responses

Report 2011-131: City of Vernon: Although Reform Is Ongoing, Past Poor Decision Making Threatens Its Financial Stability (Release Date: June 2012)

Recommendation #29 To: Vernon, City of

To better guide its budget preparation and improve transparency, the city should develop budget policies, particularly for long-term planning, that incorporate the elements that the GFOA recommends and make these policies available to the public on its Web site.

Annual Follow-Up Agency Response From July 2014

On February 4, 2014, the City Council adopted the Budget Policies and Procedures Manual, which incorporates best practices recommended by GFOA and contains sections specifically governing budget preparation and long-term planning. These guidelines were implemented as part of the fiscal year 2014-2015 budget preparation process. The Budget Policies and Procedures Manual is posted on the Finance Department page of the Citys website. (See pages 9-13 of Budget Policies and Procedures Manual.)

  • Completion Date: February 2014

California State Auditor's Assessment of Annual Follow-Up Status: Fully Implemented

Although the city's procedures are high-level, they do provide structure for the city's budget process.


1-Year Agency Response

The Finance Director provides quarterly budget updates to the City Council at its regular, public meetings. The updates include current status, year-end forecasts, and recommended budget amendments where appropriate. City Department Heads receive budget reports in advance of the briefings to City Council and are asked to provide explanations for deviations of 10% or greater. Longer term financial modeling will be undertaken with existing staff or outsourced and will be incorporated as part of the budget planning process.

  • Completion Date: February 2013
  • Response Date: July 2013

California State Auditor's Assessment of 1-Year Status: No Action Taken

The city's response does not address our recommendation. Specifically, the city does not indicate that it has developed budget policies, particularly for long-term planning, that incorporate the elements that the GFOA recommends.


6-Month Agency Response

The city did not address its actions regarding this recommendation.

  • Response Date: January 2013

California State Auditor's Assessment of 6-Month Status: No Action Taken


60-Day Agency Response

The city did not address this recommendation in its August 2012 response. (See 2013-406, p. 196)

  • Response Date: August 2012

California State Auditor's Assessment of 60-Day Status: No Action Taken


All Recommendations in 2011-131

Agency responses received after June 2013 are posted verbatim.


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