After recent comments by the board of supervisors about the need to cut spending to avoid a potential tax increase, it seemed logical to take a look at the current budget situation of county departments to see where they stand.
After a quick skim down all the budget lines, it was hard to ignore the obvious – all five supervisors’ budgets were most out of whack.
Supervisor Gwin Longest’s district three budget was closest to even at $55,000 over budget. J.B. Rogers in district two and Tony Morgan in district three are both approximately $70,000 over budget. Board President Barney Wade is $87,000 over budget in district four, and Earnest Fox is $90,000 over budget in district one.
That said, all five supervisors are well into the black overall with their funds. That is due to a cash balance they maintain and carry forward year-to-year. Supervisor Wade currently has the lowest balance at $19,668 (as of Sept. 4) and Tony Morgan the largest at $164,741. Those cash balances reflect the overage in their budgets already compensated for.
It should also be pointed out that supervisors have a separate bridge and culvert fund from which they can purchase specific materials and pay for other specified needs.
Their budgets are also bolstered throughout the year by monthly deposits from taxes paid, and another is due before the end of this fiscal year.
Traditionally, it is the cash balance that supervisors monitor more closely month-to-month rather than the line item budget, and current numbers indicate the supervisors will finish this fiscal year with a healthy cash balance.
During my years of covering the Calhoun County Board, it has been somewhat traditional for them to under-budget for their district because of the reserves they can pull from to make up the difference.
They would also point out the difficulty in predicting the frequent change in fuel and material costs within their budgets.
At the end of the fiscal year, their budgets will be amended to match their expenditures and whatever cash balance remains they will carry forward.
That’s a product of operating in the beat system, which Calhoun Countians appear to prefer, rather than the unit system.
Regardless, it would be more beneficial to taxpayers if supervisors were more adherent to the projected budgets approved at the beginning of each fiscal year, as they demand of the other county departments.
That would provide a much cleaner balance sheet and provide a clearer picture for taxpayers on how their money is being spent.
The adage “it’s always been done that way” shouldn’t be used as an excuse not to improve on things when possible.
Our board of supervisors isn’t doing anything wrong when it comes to their budgets and should be commended for working to avoid a tax increase for us citizens, but that doesn’t mean there’s not room for improvement.
Email Joel McNeece at joelmcneece@gmail.com & follow him on Twitter @joelmcneece
