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To: Honorable Mayor and City Council

CC: John Stevenson

From: Pamela Ehler, Director of Finance and Information Systems

Date: 12/4/2003

Re: 2001/02 CAFR Award

Last year the Finance Department submitted the City’s second Comprehensive Annual Financial Report (CAFR) to the Government Finance Officers Association’s award program. The Government Finance Officers Association offers a recognition program for public entities to determine whether the City conforms to the highest level of financial reporting standards. If a city qualifies, a Certificate of Achievement is awarded for a period of one year. The Certificate Program, which was established in 1945, is designed to recognize and encourage excellence in financial reporting by state and local governments. I am very pleased to announce that the City of Brentwood has been awarded the Certificate of Achievement for Excellence in Financial Reporting for the second year in a row for the 2001/02 CAFR.
This award is significant because it is the first year using the new Governmental Accounting Standards Board (GASB) Statement No. 34. This statement was issued in June of 1999, which established new financial reporting requirements for state and local governments throughout the United States. Compliance with the new financial reporting model was mandated for the City of Brentwood to be effective as of fiscal year ending 2003. However, we have met our requirements one year early.

This new format is a significant change in the way governments present financial information. This will enable the City Council and residents to become more aware of the benefits and information contained in the new financial model by providing new information and restructuring much of the information that governments have presented in the past.

An award-winning CAFR shows a dedication to fiscal responsibility and outstanding financial management and reporting. It promotes improved public finance and can increase the City’s credit rating as it presents additional technical information not found in a standard financial reporting package. This award is a reflection on the entire staff as this document was created and published in-house as opposed to having our auditor prepare it. It also creates a great deal of pride as it is a national award.
I wish to thank the City Council for providing clear policy direction and goals that have been used to prepare this Comprehensive Annual Financial Report. I would also like to express my appreciation to all City of Brentwood staff members who have taken the time to participate in the development of this report. A great deal of effort and attention to detail has gone into the preparation of this document. These dedicated members assisted and contributed to its preparation. Special recognition is given to the Finance Departments, and specifically to Denise Davies, Patti Bowden, Brian Kelleher and Gail Leech. Their efforts made it possible to improve the quality of the information being reported to the citizens, the City Council and other users on a more timely basis. Appreciation is also expressed to the Mayor, the City Council and the City Manager for their interest and support in planning and conducting the financial activities of the City in a responsible and responsive manner.


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