Local Government Tools

Local Government Management Assessments

Increasing Effectiveness, Efficiency and Savings

The Comptroller's Economic Development and Analysis Division offers Local Government Management Assessments (LGMAs) to help Texas local governments:

  • Operate efficiently and effectively
  • Comply with state laws
  • Improve customer service
  • Increase accountability and transparency

As part of the Local Government Management Assessment, a trained team of Comptroller staff conducts a series of independent interviews (remotely) with local governments to constructively review and analyze the effectiveness of procedures and operating systems.

This assessment is not an audit; rather, it is an informal review of operating processes and procedures with suggestions and recommendations to increase efficiencies, improve reveune streams and minimize risk.

Assessment Areas

Click on each area to see a bulleted list of subtopics available for review.

For in-depth descriptions, download the LGMA Questionnaire (PDF, 249KB).


General Administration

  • Governance
  • Governing body meetings
  • Policies and procedures
  • Organization and management
  • Travel and expense reimbursement
  • Legal services
  • Recruitment, hiring and retention
  • Staff development/training

Financial Management

  • Organization, management and staffing
  • Administrative technology
  • Accounting and payroll
  • External audit
  • Internal audit

Budget and Strategic Planning

  • Organization and staffing
  • Policies and procedures
  • Budget process
  • Planning and evaluation
  • Financial performance

Purchasing

  • Organization, staffing and budgeting
  • Policies and procedures
  • Travel expenditures/reimbursements
  • Operations
  • Purchasing technology
  • Warehouse operations
  • Contracting process

Tax Administration

  • Taxing sources and revenue administration
  • Organization and management
  • Technology and record management
  • County appraisal district
  • Property tax collection
  • Administering state taxes
  • Review and evaluation of contracting processes

Collection of Fees, Fines and Revenues

  • Fees, fines and other revenues
  • Organization and staffing
  • Recording and accounting
  • Collection techniques
  • Policies and procedures
  • Technology
  • Contracted services

Asset and Risk Management

  • Cash management and operations
  • Cash management policies and procedures
  • Investment policies and procedures
  • Cash flow forecasting
  • Risk management organization
  • Insurance coverage
  • Disaster and recovery planning

Facilities Management

  • Facilities management and organization
  • Facility conditions
  • Overall building utilization rates
  • Plans, policies and procedures
  • Construction management
  • Maintenance operations
  • Custodial operations
  • Energy management

How to Request the LGMA

  1. First, a local government completes a self-assessment tool provided by the Comptroller's Economic Development and Analysis Division (EDA). The self-assessment tool evaluates the effectiveness of a local government's procedures and operations by using a series of strategic concepts, related to the eight assessment areas listed on this page and their subtopics. Call 1-800-531-5441, ext. 6-9231 or email the EDA Division for a copy of the self-assessment tool with instructions.

  2. After completing the self-assessment tool and if the tool ratings indicate an LGMA is appropriate, an elected official (or other authorized local government official) formally submits a completed questionnaire and a letter of request for the LGMA.

    1. Fill out the LGMA Questionnaire (PDF, 249KB).
    2. Create a request letter. Download Sample LGMA Request Letter (MS Word, 31KB).
    3. Mail the questionnaire and letter to:
      Texas Comptroller of Public Accounts
      ATTN: LGMA Coordinator
      Economic Development and Analysis Division
      P.O. Box 13528
      Austin, TX 78711-3528

      or fax to: (512) 475-0664

      or email to: econ.dev@cpa.state.tx.us

  3. The local government and EDA mutually agree on a schedule for the assessment team to conduct (remotely) a series of independent interviews.

  4. A brief report will be sent to the local government with ideas and suggestions to:

    • increase operating efficiencies
    • improve revenue streams
    • reduce risk of loss.