3/13/2011 5:43:04 PM
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Section 5: OPA Board Subject: Slots - More Good News Msg# 778797
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Think about it Joe. If the director of Public Works could get away with one number think of the flexibility he has. In addition his time and expense reporting is simple. But if he has to divide and track the use of everything for road paving, road repair, drainage, leaf collection, grass cutting, snow removal, median mtc., entrance mtc. signs etc. etc. with each item the reporting becomes more complex. Dividing labor cost is especially difficult. I did cost allocation studies for the phone co. for 5 yrs. and I won't say anything more than it was easier to do the study than it was to report the data used and that the only reason for the categories was regulation. Again as a total guess, I'll bet a cup of java bay café coffee that the reason for many of the categories tracked is that at one time or another a long past board member had a fit and demanded to know what an item added up to. Tracking of that item was started and it never stopped. |
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For reference, the above message is a reply to a message where: Chuck, no one could possibly have a good reason for budget tracking of $15,000 worth of items related to drainage and ignore drainage total as an item in the budget. Why track a $15,000 budget item but not a $400,000 budget item. I have no doubt Public Works and/or Art Carmine can calculate total drainage expense for the budget, as well as how much of highway funds are spent on drainage as opposed to paving. However, the board has an OBLIGATION to review and approve the budget submitted by management. How can any board do a proper budget review when many specific large dollar budget items are all just lumped together in the budget with no breakdown? What's more important for a review of a $10 million budget? Knowing Public Works will spend $15,000 on a few supplies, or knowing Public Works may spend $400,000 of its $1 million labor on drainage? The board budget review is a joke, and has been a joke for a long time. The board essentially accepts all these lumped together big items and spends its time debating relatively minor budget items --- typically those with some political ramifications but no substantive impact on the budget. For example, a great deal of time was spent debating electronic signs. Why? Not because $75,000 or so was any substantive impact on the budget, but because the board saw these signs as a political hot potato. |
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