Compare two budget documents of local government (City of Long Beach, CA and City of Bakersfield, CA) in a policy memo. Review and evaluate these budgets using the Government Finance Officers Association (GFOA) rating system. ————– FIRST: Complete a “Detailed Criteria Location Guide” for each budget (Type annotations on the rating sheets with PAGE REFERENCES or BRIEF NOTES and show how you reached your conclusions). ——————- THEN: Describe the assessment of the budgets in A POLICY MEMO (3 single-spaced pages) (The memo should explain the RATING given and highlight the STRENGTHS and the WEAKNESSES of each budget. When comparing the budgets, you are encouraged to develop your own rating/ranking system, for example, a letter grade, a 5-point, 10-point, or 100-point system. TABLES and GRAPHS work well for comparisons). ———————- FINALLY: Make policy recommendations in the memo (What changes should be made to your jurisdiction?) ———————————————– I will provide the following: 1- Links and PDF Files (most info is highlighted in the PDF) for the adopted budgets for each entity for FY2014-15 (1- City of Long Beach, CA: https://www.longbeach.gov/finance/media-library/documents/city-budget-and-finances/budget/budget-documents/fy-15-adopted-budget-webpage/adopted-fy-15-book/ – 2-City of Bakersfield, CA: https://www.bakersfieldcity.us/administration/citymanager/budget/FY_2014_2015_Budget_Final/files/city%20of%20bakersfield,%20ca%202014-15%20adopted%20budget.pdf) 2- Budget Detailed Criteria Guide for each entity. 3- Explanation for the Budget Criteria. 4-