Fiscal Year 2013 Budget Questions

Reference: Staff Recommended Operating and Capital Budget, Fiscal Year 2013.

As a County Commissioner, citizens ask me “How do I know how many people are needed to operate the county government?” To answer this citizen question, I ask for documentation that responds to the following:

a. Please identify the Customer/Citizen Needs that yielded the Staffing identified within the Calvert County, Maryland FY2013 Staff Recommended Budget (APPENDIX – Staffing).

b. Please break out into discreet increments and prioritize that listing of Customer/Citizen Needs.

c. Please identify the activities, processes, functions, and services that respond to; and map/link these to the relevant Customer/Citizen Prioritized Needs.

d. Using these linkages, please identify the Basis of Estimate (BOE) used to determine the number and skill levels of the Staffing identified in the FY2013 Staff Recommended Budget (APPENDIX – Staffing).

As a County Commissioner, citizens ask me “How do I know how much material support and supplies are needed by the county government?” To answer this citizen question, I ask for documentation that responds to the following:

a. Please identify how the activities, processes, functions, and services that respond to; and are mapped/linked to the relevant Customer/Citizen Prioritized Needs (see above) are logically formed into the organizational structure, page 9, identified within the Calvert County, Maryland FY2013 Staff Recommended Budget (INTRODUCTION).

b. Please identify the Basis of Estimate (BOE) used to determine the material support and supplies needed for each organization in the organizational structure, page 9, identified in the FY2013 Staff Recommended Budget (INTRODUCTION).

As a County Commissioner, citizens ask me “How do I know how much money is needed by the county government?” To answer this citizen question, I ask for documentation that responds to the following:

a. Please identify how the Basis of Estimate (BOE) used to derive the responses to the above are used to derive the total recommended county government financial needs identified within the FY2013 Staff Recommended Budget as Expenditure Detail.

b. Using the linkages above, please identify the Basis of Estimate (BOE) used to determine the Programs and Projects identified under the County Government General and various Other Funds in the FY2013 Staff Recommended Budget.

c. Please identify and provide details on the trade-offs, priorities, and cost-benefit analysis that is performed to compare the Revenues and Expenditures identified within the FY2013 Staff Recommended Budget.

The following is provided as background. It describes the current level of insight to the budget build process of one commissioner.

BACKGROUND: Current Budget Build Process

Our current Budget Build Process does not provide the level of insight I need as a County Commissioner to answer the following questions:

a. How do I know how much money is needed by the county government?

b. How do I know how many people are needed to operate the county government?

c. How do I know how much material support and supplies are needed by the county government?

The following drawing (I am not an artist) shows a high level view of our current process.
Inputs from the various departments to the finance department are provided at the start of the process (July). Included are estimated maintenance and repair projects needs, salary reports to create salary projections, vehicle replacement needs, and requests related to Capital Improvement Programs (CIP).

It is possible for Board of County Commissioners (BOCC) to inject itself into the process at this point considering their individual level of insight and scope of questions they may possess. Doing so, thus far is a challenge.

The first time the BOCC gets insight into the budget build is when the estimated revenue projections are presented (September) as part of BOCC strategy meetings.

From the time when the various inputs begin to arrive in the Finance Department, interaction between finance and the Departments occurs for the purpose of understanding the various submission details. This process continues interactively (July – December). During this time, the BOCC is consulted pertaining to needs of Outside Agencies (October) then highlighted with a work session focused upon the CIP.

In depth staff reviews in coordination with the various Departments begin in earnest (November – January). Funding formulas are finalized. Salary and benefit projections are generated.
The input from the departments is formed (February) into the budget numbers, and the BOCC is provided a work session pertaining to the 6 year CIP effort. The budget numbers are solidified for presentation to the public at an evening (March) Public Hearing (presented as the Staff Recommended Budget).

Budget work sessions begin (March) with the BOCC and continue until the budget numbers finalize (April).

The budget is then provided to the public (May) as the BOCC Budget. Any final changes based upon citizen input and commissioner discussions can occur. The budget is finalized and adopted (June) and takes affect (1 July) when the new budget builds begins anew.

Each instance of the BOCC interaction represents a specific part of the budget, not the entire end-to-end cycle. Of the entire budget, it appears the BOCC is provided insight into only 3 items before the budget is built (Estimated Revenue Projections, Outside Agency needs, and Capital Improvement Program), and once after it is built - Staff Recommended Budget (Click on Following Image to View).