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SEEMS TO ME... Budgets reveal much about the county
“Just think, Alden, we are seven dollars richer because I washed this dress by hand.” “Good,” my dad quickly replied. “Wash it again.” Tat’s funny but not very deep when it comes to household budgeting. Some county budgeting is not very deep either — but it should be. A county budget reflects the county’s vision, strategy, and priorities — or the lack thereof. Te process used to develop and communicate the budget
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reflects how county leaders operate. Good and effective budget processes are inclusive, transparent, and efficient. A good budget process builds trust through involvement and buy-in from elect- ed officials, department heads, and yes — even county citizens. It is all too common for the county budget to be developed “in secret” and then presented at a public quorum court meet- ing for passage. Without it actually being said, what is heard is, “Here’s the budget we’ve put together behind closed doors without your input. Trust us. It’s a good budget.” Is it? Does it actually reflect the vision, strategy and priori- ties of the county? I’m afraid, all too often, the county does not really have a vision, strategy or priorities. Some counties operate haphazardly just letting “things” happen rather than operating with a plan. Te plan starts with a good budget and when done right, key budget processes and information are communicated frequently and communicated with simplicity and clarity. Tat is the process that builds trust. I have said often, and continue to say, the budget is the most
important document enacted by the quorum court each year. It is the financial map for the county, and it provides the elect- ed officials, department heads, and your citizens with great information because it talks about the priorities of the county, the money coming in, the money going out, the county opera- tion and the services being rendered. Budgets matter. Tey reveal the county’s policies and priori- ties. Te budget is where the rubber meets the road; it shows how a county will spend and invest. A budget reflects what matters most to a county. Changes in a budget from year to year show the direction in which a county wants to head —or it should. Is your county heading in the right direction? I understand that sometimes the budget is not fully what we envision for our county, sometimes because of obstacles not of our making. Every budget cycle presents challenges including:
• Diminished or stagnant local government revenues. In Arkansas, counties find themselves having to use more and more of their revenue to support state functions, such as the court system. Tat leaves less money for lo-
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other had decided to trim the household budget wherever possible, so instead of having a dress dry-cleaned she carefully washed it by hand. Proud of her savings, she boasted to my father.
cal government services and func- tions. State mandates are a heavy burden that need to be remedied.
• Some counties don’t avail them- selves of revenues available. Sev- eral counties have not maxed their property tax millage to the detriment of county government operations.
• Lack of clear direction from the quorum court, finance commit-
tee and the finance officers of the county (judge, trea- surer, clerk or comptroller) — meaning a lack of align- ment around a central vision or strategy.
• Lack of budget ownership. Every county official and department head should make the case for the budget they need. But once the budget is established, every offi- cial and department head should earnestly strive to stay within their budget.
• Low levels of citizen understanding, input, involve- ment, and engagement. If you really want to build trust in county government involve your constituency.
When you have budget challenges you must develop “Best
Practices” to help overcome those challenges. You must find ways to improve budgeting efficiency, effectiveness, buy-in, budget ownership and public involvement. Here are a few Budget Best Practices:
• Have a clear, well-defined budget process. Establish a timeline with all the key steps. Know what has to hap- pen at each step, when the step must occur, how long the step must take, and who should be involved.
• Start with a vision, goals, and a strategic plan. Te bud- get supports what a county wants to accomplish. Te first step in a good budget process is articulation of a clear vision by elected officials. How does that happen? It begins with a strategic planning and goal-setting ses- sion of the quorum court and elected officials where vi- sions are shared and short-term and long-term goals are set.
• Focus. Choose a challenge or two to focus on for the budget year. You can’t do everything at once. Pick a challenge, come up with a strategy, and then execute.
• Get buy-in from all officials and departments. Budget time should not be a free-for-all. It should be a Tree Musketeers time. Nineteenth century French author Alexandre Dumas developed a great motto for the title characters in his book Te Tree Musketeers, “All for one and one for all.” All the members of a group support
COUNTY LINES, SUMMER 2019
Eddie A. Jones County Consultant
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