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 believe all the labor costs are kept separate by category; they are just not used in the budget. Kerry Nelson can tell you what he spends on labor for any major item. I know, because I didn't guess, as you are doing; instead I asked.

Too many folks seem intent on looking for reasons why something can't be accomplished rather than asking why it isn't. A budget doesn't need to be down to the penny; it can't be because it is a budget.

I'll ask again -- how can a board review a budget when categories of expenses in the range of $400,000 are not listed individually but lumped together?

By the way, road paving is EXTREMELY easy to budget. Why? Because it is contracted out.

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.

Who knows? However, why would a board member ask for tracking of $15,000 worth of drainage supplies and not the $400,000 of overall drainage costs? In tis instance I think your theory falls flat.