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■ a policy document <br />■ a financial plan <br />■ an operations wide <br />■ a communications device <br />Budget documents trust be rated "proficient" in all four categories, and in the fourteen mandatory criteria <br />within those categories, to receive the award. <br />There are over 1,700 participants in the Budget Awards Program. The most recent Budget Award recipients, <br />along with their corresponding budget documents, are posted quarterly on GFOA's website. Award <br />recipients have pioneered efforts to improve the quality of budgeting and provide an excellent example for <br />other governments throughout North America. <br />