Rating the Quality of Available Budget Information

The accessibility, transparency, and format (i.e. how easy the source data is for citizens to use) of budget information can vary considerably between government entities. I’ve attempted to create a clear rubric for scoring the quality of available budget information to both give people an idea of how easy or difficult it may be for them to use these data, as well as to be able to point out easy changes that local government entities could make to improve the quality of the budget information they make publicly available.

Rubric

Each publicly available budget is scored from 0 to 2 on its Accessibility, Transparency, and Format. The minimum possible score is 0, indicating the lowest quality budget information. The maximum possible score is 6, indicating the highest quality budget information.

Accessibility

Score Description
0 Not Available online
1 Available online
2 Easily found via search engines


Transparency

Score Description
0 Documents only overall revenue and expenses
1 Includes budgetary detail at the function/department level
2 Includes budgetary detail within functions/departments


Format

Score Description
0 Available as image-only PDFs (can’t search text) or as webpage objects
1 Available as text searchable PDFs (OCR or True PDF)
2 Available as tabular data (json, .csv, .xlsx, etc.)



Budget Information By Entity


Budget Information Quality Scores and direct sources (e.g. links to pdf downloads or websites containing budget information) are presented for each major governmental entity in Kendall county.


Kendall County

Budget Information Quality 5/6
  • 2/2 - Accessibility
    • Direct link to budgets returned as second result for Google search term “Kendall County Texas budget”
  • 2/2 - Transparency
    • Very detailed and comprehensive information by department
  • 1/2 - Format
    • Well formatted text-searchable pdf
Sources
  • Budgets: Website
  • FY 2025 Budget: PDF
  • Annual Financial Reports: Website
  • FY 2023 Annual Financial Report: PDF


Boerne ISD

Budget Information Quality 4/6
  • 2/2 - Accessibility
    • Direct link to budgets returned as top result for Google search term “Boerne ISD budget”
  • 1/2 - Transparency
    • Includes revenue and expenses by fund and function
  • 1/2 - Format
    • Well formatted text-searchable pdf
Sources
  • Budgets: Website
  • 2024-2025 Adopted Budget: PDF
  • Annual Financial Reports: Website
  • FY 2023 Annual Financial Report: PDF


Comfort ISD

Budget Information Quality 3/6
  • 2/2 - Accessibility
    • Direct link to budgets returned as second result for Google search term “Comfort ISD budget”
  • 0/2 - Transparency
    • Current adopted budget not available. Available budgets contain minimal detail: 3/4 of a single page long, refers to various funds by code rather than name (e.g. ‘199’ versus ‘General Fund’), no revenue detail. Missing 2022 Annual Financial Report.
  • 1/2 - Format
    • text-searchable pdf
    • html table in webpage
Sources
  • Budgets: Website
  • 2023-2024 Adopted Budget: PDF
  • Annual Financial Reports: Website
  • FY 2023 Annual Financial Report: Website


City of Boerne

Budget Information Quality 4/6
  • 2/2 - Accessibility
    • Direct link to budgets returned as top result for Google search term “City of Boerne budget”
  • 2/2 - Transparency
    • Detailed information by department available through web application
  • 0/2 - Format
    • No available direct download. Web application is intuitive and well-designed, but is intended for web-based viewing only. Not intuitively, the web application includes a ‘print’ button that brings up a menu to select areas of the budget you would like to download, then asks for an email address to send you a link. I submitted a request for a link using this method, but never received a link so I could download the report.
Sources


City of Fair Oaks Ranch

Budget Information Quality 4/6
  • 2/2 - Accessibility
    • Direct link to budgets returned as top result for Google search term “City of Fair Oaks Ranch budget”
  • 2/2 - Transparency
    • Detailed information by department available through web application
  • 1/2 - Format
    • Well formatted text-searchable pdf
    • Same well-designed web application as City of Boerne
Sources