Obtain a copy of the City of Orlando government's annual operating budget document from its Web site. This Web page provides a copy of this budget. Familiarize yourself with the organization of the operating budget document; read the letter of transmittal or any narrative that accompanies the budget.

Does the operating budget include a table of contents to help you locate information in the document?

Does the budget document include a coherent statement of organization-wide goals and strategies that address long-term issues?

Does the document address short-term factors that influence the development of the budget?

Does it include a budget message that articulates priorities and issues for the upcoming year?

Does the budget document provide an overview of significant budgetary items and trends within the budget document that support ethical and legal accounting practices?