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HaushaltsSteuerung.de » Weblog » Leitbilder der Finanzabteilungen von Städten in den USA

Leitbilder der Finanzabteilungen von Städten in den USA
27. September 2016  |  Autor: Andreas Burth



In Deutschland, Österreich und der Schweiz gibt es eine Reihe von Kommunen, die sich ein politisches Leitbild oder ein Verwaltungsleitbild gegeben haben. In einigen dieser Leitbilder finden sich auch Passagen, die Bezug zu den kommunalen Finanzen nehmen. Eine Zusammenstellung mit Beispielen solcher Finanzpassagen ist bereits im Rahmen eines früheren Blog-Eintrags auf HaushaltsSteuerung.de vorgenommen worden.

» Linksammlung zu kommunalen Leitbildern
    Hrsg.: HaushaltsSteuerung.de

» Passagen mit Finanzbezug in kommunalen Leitbildern aus Deutschland, Österreich und
    der Schweiz, Blog-Eintrag vom 16. März 2016

    Autor: Andreas Burth

Vergleichbare Leitbilder gibt es ebenso außerhalb des deutschen Sprachraums. Interessant ist allerdings, dass die Kommunen einiger Staaten noch einen Schritt weiter gehen. So geben sich z.B. in den USA teilweise auch einzelne Abteilungen der Stadtverwaltung (wie z.B. die Finanzabteilung) eigene Leitbilder. Beispiele solcher Abteilungsleitbilder werden im vorliegenden Beitrag im jeweiligen englischen Originaltext bereitgestellt (siehe Tabelle). Abgedeckt werden die Leitbilder von Finanzabteilungen in 25 US-Städten.

Bei den Leitbildern wird häufig zwischen dem Mission Statement und dem Vision Statement unterschieden. Das Mission Statement ist hierbei eher bezogen auf die Gegenwart bzw. die nähere Zukunft (Was tun wir?), während das Vision Statement einen stärkeren Zukunftsbezug aufweist (Wie wollen in einigen Jahren sein?). Im Mission Statement wird v.a. darauf eingegangen, welche Leistungen für wen erbracht werden und welches Leistungsniveau erreicht werden soll. Demgegenüber soll das Vision Statement eher inspirierend und motivierend wirken. Das Vision Statement geht stärker darauf ein, welche Veränderungen angestoßen werden sollen bzw. wie die Finanzabteilung in einigen Jahren sein will.

Generell ist darauf hinzuweisen, dass nicht alle hier aufgeführten Städte sowohl ein Mission Statement als auch ein Vision Statement haben. Häufiger anzutreffen ist das Mission Statement. Ferner werden die beiden Begriffe in der Praxis nicht notwendigerweise immer trennschaft verwendet, d.h. die Grenzen hinsichtlich des Zielhorizonts können in Einzelfällen durchaus verschwimmen. Die Begriffe werden im vorliegenden Beitrag so genutzt, wie die jeweilige Finanzabteilung sie in ihrem Leitbild gebraucht.

Neben dem Mission Statement und dem Vision Statement haben sich einzelne Finanzabteilungen auch Purpose Statements oder Value Statements gegeben. Purpose Statements geben den Zweck der Abteilung wieder. Value Statements beschreiben die angestrebte Abteilungskultur, d.h. die in der Abteilung gelebten Werte.

Stadt in den USA Leitbild der Finanzabteilung dieser Stadt im englischen Wortlaut
City of Southlake
(Texas)
Mission Statement

The mission of the Finance Department is to facilitate accountability of the city's funds and other assets entrusted to the city and provide financial information to enable decision-making that will ensure the city's financial sustainability while providing exemplary service to our internal and external customers.

Vision Statement

The vision of the Finance Department is to provide exemplary service and performance in attaining shared goals and objectives for the organization and community through teamwork, maximization of resources, efficient and effective processes and technological advances while maintaining the financial integrity of the city.
City of Monte Vista
(Colorado)
Mission Statement

Our mission is to ensure that the City of Monte Vista resources are protected through sound financial management, by providing professional support to city management to assist in making informed decisions, while fulfilling our duties to collect revenues in an effective and professional manner that instills public confidence.

Vision Statement

In support of the mission statement, the Finance Department for the City of Monte Vista will excel in carrying out our mission through:
  • Commitment to quality service by exercising the highest level of professional and ethical behavior.
  • Adopt best practices and pursue continuous improvement.
  • Deliver the highest level of service by enhancing professional skills and knowledge.
  • Create an environment that promotes teamwork.
City of Bowling Green
(Kentucky)
Mission Statement

We strive to provide excellent customer service to meet the needs of citizens and all City departments; provide timely and accurate financial information to ensure good decision-making; and perform our duties in an ethical manner with the utmost integrity.

Vision Statement

Shaping an environment in which City government officials use quality financial and technology information to make and implement effective policy, management, stewardship, and program decisions.
City of Port St. Lucie
(Florida)
Vision Statement

The Finance Department strives to be a resource for the city's financial information and to provide that information in an easily accessible, clear, and fully disclosed manner that allows for confident stewardship of the city's resources.

Mission Statement

To safeguard the assets of the city and provide timely, accurate financial information to the City Council, city management, city residents and other interested parties.
City of Stanwood
(Washington)
Mission Statement

In a spirit of excellence, integrity, and dedication, the Finance Department is committed to providing timely, accurate, clear, and complete information and support to other city departments, citizens, and the community at large while maintaining a high level of compliance with all pertinent Federal, State, and local rules and regulations.
City of Milwaukie
(Oregon)
Mission Statement

The primary mission of the Finance Department is to be good a steward of taxpayer funds. In addition, we strive to develop healthy partnerships with the community, to be transparent with City finances, and we always look for cost efficiencies in all City operations.
City of Cleveland
(Ohio)
Mission Statement

To provide professional financial management services and protect the fiscal integrity of the City; by maximizing the collection of revenue, judiciously investing public monies and practicing generally accepted financial management principles in a manner consistent with the guidelines required by the Codified Ordinances of Cleveland, City Council, the Mayor's Office, and other governmental units.
City of El Segundo
(California)
Mission Statement

The mission of the Finance Department includes ten elements: to provide citizens, vendors, City Manager, City Council, and all departments with excellent customer service; to collect all revenue and pay for all goods and services in a timely manner; to maintain accurate records of all financial transactions; to assist the City Council, City Manager and departmental staff with budget preparation and financial matters; to provide regularly scheduled financial statements and analysis in a timely manner; to provide City departments with exceptional, efficient, and responsive personnel services consistent with modern organizational principles; to attract and retain a qualified, diverse and safe work force while encouraging positive and harmonious working relationships; to address the risk management needs of the City; to assist all businesses in the City; and to technically support in-house staff and implement all of the technology needs of the City.

Our mission is carried out by a competent, reliable and honest staff which is dedicated to standards of service, conduct and professionalism which are not only crucial in the finance and accounting industries, but are expected of public employees in a community such as El Segundo, where local government is vital to maintaining a quality of life superior to that of most communities.

The Finance Department's primary organizational purpose is to provide all the necessary financial, accounting, technical, benefits, payroll, business and risk management services to City departments and the general public. These are provided to departments so that municipal services, which address the quality of life for residents and a strong foundation for our business community, are delivered without delay.
City of Riverside
(California)
Mission Statement

The mission of the Finance Department is to provide fiduciary control of the City's assets, perform fiscally related services, and provide accurate, timely and useful financial information to support the delivery of municipal services to the City organization and the public. The Finance Department consists of the Administration, Accounting, Financial Resources, and Purchasing & Risk Management Divisions.
City of New Port Richey
(Florida)
Mission Statement

The mission of the Finance Department is to protect the City's interests through the proper custody and accounting of public funds and sound financial management and to help facilitate the achievement of the City's goals and objectives with timely, relevant, and accurate financial reporting, which provides information for decision makers and other stakeholders. The Finance Department provides financial services to serve the public, city officials, and departmental personnel efficiently and pleasantly as valued customers.
City of Beaufort
(South Carolina)
Mission Statement

The mission of the City of Beaufort's Finance Department is to demonstrate fiscal accountability to all of the City's constituents in an efficient and effective manner through the promotion of sound fiscal management, delivery of quality services, products and programs through innovative business solutions and support to the Governing Body and Management toward the achievement of the City's Mission.
Boulder City
(Nevada)
Mission Statement

To ensure citizen confidence in the financial integrity of the city, to provide the financial, technical and communications resources and support needed to accomplish city goals and oversee the management of the city's land resources.
City of Pine Bluff
(Arkansas)
Mission Statement

The mission of the Finance Department is to manage and safeguard the City's resources, develop the annual budget, control expenditures within budget and analyze fiscal trends. We strive to provide financial leadership that will improve utilization of city resources. We will meet these goals through dynamic, innovative methods that we continually seek to improve. We are committed to provide professional services in a proficient and respectful manner.
City of Selma
(Alabama)
Mission Statement

The City of Selma Finance Department is dedicated, in the spirit of excellence and integrity, to provide timely, accurate, concise and complete financial information and support to other city departments, citizens and the community at large. The Finance Department is committed to conforming to the highest level of ethical standards. The services and decisions we offer will be fair, honest and impartial. We attempt to make the best decisions collectively and in the best interest of the city. As a team, we capitalize on the strengths of each member and provide support for staff members and the city at-large.
City of Eastvale
(California)
Mission Statement

The mission of the Finance Department is to provide daily financial functions and support to the city of Eastvale by maintaining strategic budgeting. The finance department is committed to surpassing internal and external reporting requirements and determining how the City makes the best financial decisions.
City of Elgin
(Illinois)
Mission Statement

It is the mission of the Finance Department to manage the city's financial operations in an effective, courteous, and efficient manner that:
  • Effectively administers the efficient and centralized acquisition of goods and services for all city departments
  • Ensures economical and quality governmental service through proper execution of debt issuance, accounting, investments, payments, business licensing, billing and collections
  • Maintains and promotes the confidence of the citizens we serve
  • Provides computer / system service and support to all city users by maintaining resources for consistent, effective, and efficient utilization
City of Pacifica
(California)
Mission Statement

The overall mission of the finance department is to provide financial support services to the city council, city staff and the public that are efficient, effective and protect and maximize the use of city resources for the good of the community. The finance department strives to meet these goals through collaborative teamwork, accountability and individual professional development. Additionally, the finance department is committed to: maintaining the city's financial records in compliance with Generally Accepted Accounting Principles (GAAP) and legal requirements; assisting the city manager during preparation of the annual operating and capital budgets; investing idle funds of the city and the redevelopment agency in compliance with the city's investment policy and the California Government Code; administering the city's business license program; ensuring timely remittance for all debt service requirements to trustees or institutions; providing financial advice to the city council, city manager and other operating departments of the city; and producing an annual comprehensive financial statement that meets certification requirements of the Government Financial Officers Association (GFOA). The management information systems division plans and implements integrated technological computer advancements into city operations allowing for increased efficiency and productivity. The finance department will also provide risk management in addition to monitoring and managing the cable television franchise and garbage collection / recycling franchise agreements.
City of Grass Valley
(California)
Mission Statement

To provide the highest level of excellence and accuracy in providing quality financial information and services to the elected officials, city departments, and public at large in a timely, accurate and friendly manner.

To engage in high quality, conscientious, and effective services in an environment of support and good will.

To follow legal, moral, and professional standards of conduct in the fulfillment of professional responsibilities.

To promote excellence is governmental finance through leadership, communication and education.
City of Deltona
(Florida)
Mission Statement

The mission of the Department of Finance is to use an innovative and technologically oriented approach to responsibly manage the financial affairs of the City by providing efficient internal services, careful investment and debt management, sound financial leadership and professional and courteous support services to other City departments.
City of Brownwood
(Texas)
Mission Statement

To optimally manage the City of Brownwood's finances through prudent policies and procedures, rational investing, and maintenance of financial records in accordance with Generally Accepted Accounting Principles.
City of Torrance
(California)
Mission Statement

The mission of the Finance Department is to manage and safeguard the City's resources, implement and monitor the budget and analyze fiscal trends. We strive to meet these goals through dynamic, innovating means. We are committed to provide professional services in a proficient and respectful manner.
City of Calabasas
(California)
Mission Statement

In a spirit of excellence, integrity, and dedication, the Finance Department is committed to providing timely, accurate, clear and complete information and support to other city departments, citizens, and the community at large.

Value Statement

Quality: A high standard of excellence drives Finance to provide outstanding levels of support, service, and products. The Department strives to be exemplary in all activities and continuously exceed expectations.

Integrity: The Finance Department commits to conforming to the highest level of ethical standards. The services and decisions we offer will be honest, fair, and impartial.

Leadership: The Department leads by example while encouraging growth and advancement in the organization. Finance provides direction through experience and desires to be acknowledged as the "Go-To Organization" for critical decision making needs.

Teamwork: Finance aims to make the best decisions collectively and in the best interest of the City. As a team, we capitalize on the strengths of each member. In this way, we "Advance the Flame" and provide superior support for staff members and residents.
City of Henderson
(Nevada)
Purpose Statement

To provide financial accountability and services, encourage municipal stewardship and facilitate financial responsibility.

Vision Statement

To be America's premier public sector finance department.

Value Statement

Continually strive for excellence in financial stewardship. Provide exemplary customer service and support with integrity, professionalism and accountability while working collaboratively to meet the challenges of ever changing needs and regulatory requirements.
City of Troy
(Michigan)
Mission Statement

The Financial Services division will promote and achieve the highest standards in financial management and service to our internal customers and residents. We will achieve success by continuous application of our values in assessing revenues, collecting payments, disbursements to vendors and employees, recording transactions, reporting and safeguarding city assets and resources through uncompromised internal controls and utilization of technology in an effective and efficient manner.

Value Statement

Integrity: We are committed to provide services in an honest, ethical, open and respectful manner to all people and the free exchange of ideas.

Excellence/Quality: We value innovative, timely, solution oriented and cost effective services and systems. We are committed to achieving the highest levels of quality and reliability in the services we provide to our customers. We strive to provide sound financial leadership to the City by delivering proactive financial solutions and reporting that support the City's master and strategic plan.

Stewardship/Accountability: We practice sound financial management and are committed to safeguarding and ensuring the effective and efficient use of City resources.

Transparency: We are committed to openly share public information with others in a way that is meaningful and effective.

Communication: We are devoted to providing timely, accurate and meaningful reporting and communication to our internal and external customers that address questions or concerns, share constructive ideas and provide information for well informed decision making.

Personal Excellence: We value and encourage continuous professional development of our staff and celebrate their success as they are our most valuable resource.

Teamwork: We value the contribution our staff makes in achieving our mission and we support and encourage everyone working together in achieving desired outcomes.

Vision Statement

We aspire to be the preeminent financial services organization in municipal governance and to set the standard by which other municipalities and governmental organizations measure success.
City of Miami Beach
(Florida)
Mission/Purpose Statement

We are dedicated to providing financial management and policy support, analytical services, and financial information to the City Manager, City Departments, the general public and others.






©  Andreas Burth, Marc Gnädinger