News & Press: Inside CSMFO

Editor’s Alley - Navigating the Differences: Large vs. Small Governments

Monday, March 17, 2025  

CSMFO Communications Committee Vice Chair Erika Gomez shares her insights on the unique challenges and advantages of working in both large and small government organizations. Discover how scale shapes public sector workplaces and the key takeaways for government professionals.

Read more in this edition of Editor’s Alley!

Editor’s Alley - Navigating the Differences: Large vs. Small Governments 

Greetings, CSMFO Members! I’m Erika Gomez from the City of San Jacinto, and it is my honor to serve as one of the CSMFO Communications Committee Vice Chairs for 2025. I’m excited to share my thoughts and experiences with you as I embark on this new adventure. For my first Editor’s Alley, it felt right to introduce myself and share my observations about the differences between working for a large versus small government. I began my career in government as an Accountant at the San Bernardino County Auditor-Controller/Treasurer/Tax Collector’s Office in 2016. Over the years, I worked in various divisions, including Internal Audit, Property Tax, Management Services, and ultimately served as the General Accounting Manager. In 2021, I accepted my current position as Finance Director of the City of San Jacinto.  

The contrast between these two organizations is significant. San Bernardino County is the largest county geographically in the contiguous United States, with a budget in the billions and tens of thousands of employees. In comparison, San Jacinto operates with fewer than 100 employees and a $40 million general fund budget. Having worked in both large and small governments, this article outlines my observations about how these differences in scale shape the workplace. 

Strategic Resource Allocation 

There is a significant difference in the way large and small governments leverage their resources. In larger organizations, departments are often specialized, with dedicated teams handling specific functions. In smaller organizations, resources are scarcer, and employees must often wear multiple hats. To bridge this gap, small cities frequently rely on consultants and contractors to perform specialized tasks. For instance, many cities outsource their public safety functions entirely, contracting with their counties to manage police and fire services. While outsourcing can provide necessary expertise and reduce the need for in-house personnel, it also comes with challenges, such as a loss of direct cost control and potential misalignment with the city’s specific needs. Striking the right balance between outsourcing and in-house capabilities is critical for small organizations to maintain efficiency without sacrificing quality or fiscal responsibility. 

Agility 

Another key distinction between large and small organizations is their approach to decision-making. Large organizations typically have multiple layers of management and well-defined processes that ensure consistency but can slow responsiveness. The decision-making process can be bureaucratic, requiring approval from numerous stakeholders and departments. In contrast, smaller organizations normally have fewer stakeholders involved in the decision-making process, allowing for greater flexibility. Additionally, employees in small organizations frequently work in close proximity to final decision-makers, which fosters quicker responses to emerging challenges. This agility often enables smaller governments to pivot and adapt more efficiently than their larger counterparts. 

Final Thoughts 

I have come to appreciate the strengths and challenges of working in both large and small governments. Large organizations benefit from specialization, clear processes, and extensive resources, while small organizations thrive on adaptability, resourcefulness, and close-knit decision-making. Understanding these differences is key to navigating the public sector effectively and embracing the best practices from both large and small organizations is essential for sustainable and efficient governance. 

Erika Gomez is the City of San Jacinto’s Finance Director. Prior to assuming her current role, she was the General Accounting Manager of San Bernardino County. She is a Certified Public Accountant and has an MBA from California State University, San Bernardino, where she also played for their women’s soccer team. In her spare time, Erika enjoys spending time with family and friends, attending sporting events, snowboarding, reading, and watching movies.