News : Money, money, money

Former Benton County Auditor, Jill Marlow addressed the Benton County Supervisors during the budget hearing on Tuesday for the county's Fiscal Year 2025. She had several questions for the Board.

The hearing is a time for the public to bring their questions to the board concerning the budget. The agenda only allowed 15 minutes for this discussion. Supervisor Rick Primmer reminded her that they wouldn't be spending all day on it, and they didn't.

I would recommend watching the video to better understand how government spending works, how budgeting works, how things need to be in the correct category, etc.

Speaking to the board Marlow brought with her stacks of papers that she had requested, along with several concerns about the proposed budget. She had talked with several departments and compared budgets to data from previous years to analyze several problems she had found.

She began with the line item budget, the re-estimated and requested budgets for next year, and the audit reports for the county. She addressed the ARPA (American Rescue Plan Act) funds, which are in part paying for the emergency radio equipment and towers. The emergency radio communications project has a $7.2M price tag. Marlow said that the county will be using $2M of the ARPA funds, leaving a $600,000 nalance in the fund. The $5.2M radio balance will come from a general obligation bond.

She asked what the Supervisors planned to spend the remaining $600,000 on. Supervisor Tracy Seeman explained that there was a driveway put in at the new building, and Conservation will be putting a new restroom at Wildcat in Urbana, and there will be a shelter and electrical expenses as well as possible cameras for security in the Service Center which will come out of ARPA or the L.O.S.T. (Local Option Sales Tax) funds.

Marlow said that when she looked at the radio project, she looked at what has been spent and what is budgeted for next year and the total comes to $5.6M, with only $2M left to spend on it.

-Under Capital Projects, the county has spent $1,085,901.00 this year.

-The reestimation for all of the capital projects for this was $3.7M for this year,

-This leaves $2.6M in spending authority for this year, leaving $1.027,000 for next year.

There was no response from the Supervisors.

She moved on to the budget as a whole. She said that it has double-digit increases in expenditures.

-Weed Commissioner hire at $67,000, with $90,000 in that line item.

-Legal and Court - she said has "gone out of sight." While there have been legal issues, the county has spent money on things that "they should already know or use the County Attorney for or get out the Code of Iowa and read for themselves before calling a lawyer."

-Rural Services.

According to documents put out by the county, it said that the maximum levy for rural services is to be no more than 3.87255 yet the county is levying 3.90577. She asked how they can do that.

With no response from the Supervisors.

Then Marlow looked at Rural Services. The amount spent has grown she said, "astronomically and there's no reason for it." In FY2023 the ending fund balance was $1.4M and the estimated amount at the end of FY2024 will be $1.6M. The expenditures were only $879,000.

She explained that Secondary Roads is not included in this budget, because it is separate.

She also looked at FY2023 expenditures. These came in at $879,000, yet the county thinks it should now budget $1.6M.

Marlow also went back to FY2021, at that time, the levy was only 2.97. In FY2022 it went to 3.84 yet he fund balance grew from $640,000 in FY2021 to $1.1M in FY 2022. She said, "The county's not supposed to be a bank. In good budgeting, you try for a 25% fund balance, this exceeds it. I think the Rural Services could be reduced based on your expenditures," she said.

When she looked at the Rural Basic Fund balance the Supervisors have estimated that at the end of FY2024 there will be $6.4M in the general fund. She asked, "What is your reason for that high of a fund balance?"

With no response from the Supervisors, she move on to…

Expenditures in the General Basic fund

-She said that she called several departments because she saw large increases in their expenses. Most increases were for additional employees.

Sheriff's Department

She said that she was "a little bit dismayed in looking at the Sheriff's Department Budget. She compared what was spent in FY2023, to what being requested in FY 2025. She noted that the patrol budget is only increasing by 4.7%, communications by 24%, jail 22.5% and administration 40%.

Sheriff Ron Tippett said that he'd like to put one more person on and then advertise for an SRO (School Resource Officer) "Those are two spots that we're looking at."

Marlow went on. The investigations department increased by 69%. Sheriff Ron Tippett said that there are three people in this department now rather than just two. "Since 2017 there have been four added to patrol." She said that she'd like to see more put into patrolling the streets. Tippett explained that this would add one more on the street.

The Supervisor's budget increased 28.9% while not increasing their salary, from what was spent in FY2023 and what is requested for the FY2024.

Public Health.

She questioned why there is $90,000 budgeted in "non-program." The supervisors believed that it is for the hiring of a nurse. Marlow explained that this should be in a line item called, "Service Area 3, rather than in non-program." Marlow explained that a new hire at $65,000 is already in the budget, but there is still $90,000 in the "Non-program Services."

Grace Schmidt, Public Health explained that the department is switching from a hospital based program to a county program. The $90,200 is the amount that used to be given to the hospital to cover services that are now performed by the county. From budgets in 2021 and 2022 she said that number has remained the same.

Because of a lack of a Board of Health, the department hasn't functioned like it should. At the time, the budget was set, there was no Board of Health to consult over the budget. Schmidt said that she's been able to increase services and revenue and there is now grant money that she's been awarded.

Schmidt has applied for and received the following grants: $62,000 Public Services Grant, $15,000 Public Health Emergency Preparedness Grant, and $10,000 in immunization grant funds. She's also brought in revenue from the Public Health programming that is being offered.

Marlow explained that the $90,200 should be listed under Service Area 3 not in non-program services.

Human Resources.

-The department had a triple digit increase at 137%. This is the department with the largest increase. In FY2023 $73,840 was spent. This year the request was for $175,000. This department used to be run by the Auditor's Office at no additional cost to taxpayers.

-Marlow said that the increase in salary was 3.5% while she believes that most of the other employees only got 3%.

-Stationary and Forms went from $500 to $1,500

-Information Technology came in at $45,000. Marlow pointed out that this is something that should fall under the IT Department's budget for software.

HR Director Sue Wilber spoke addressing Marlow. "I can speak to that. I didn't know you had questions about mine Jill, I wish you would have called me yesterday when you spoke to some of those other departments I could have maybe been better prepared."

"I didn't have time," Marlow responded.

"Okay, well if it's one of your main concerns, I would have been happy to talk to you about it. But that has to do with an HRIS (Human Resource Information System)..." Wilber started to explain.

Marlow interrupted, "Before you start, this is the Board's budget. okay? So THEY should be answering the questions. What's the $45,000? And if you want her to answer the question that's fine."

Seeman responded that Wilber could answer better. "You know how many budgets we have to go through?" Marlow answered, "You think I don't know?"

Wilber answered that the HRIS System is an "applicant tracking system." She explained that it's for applicants who apply online and can upload documents to be submitted online, it also is a place to store employee information.

Marlow asked why this is running through the HR budget rather than IT. Wilber said that IT didn't have that much in his budget, and Marlow countered replying, "Yes he does, I asked."

Wilber said that she had asked IT how much of their money she could use and it wasn't enough. She found an email that said they could give her $2,500.

Marlow addressed the Board again, saying, "That is an expense that should come out of HR and go under IT. IT budgets for software. It's easy to start duplicating things, and I'm seen a lot of duplication in this budget. A lot."

-Mileage and traveling expenses went from $654 in FY2023 to $5,000 in FY2024.

-Education and Training went from $1,188 to $8,000

-Labor and Relations was about the same

-Legal and Court related. $4,000

Marlow had previously suggested that the county should not hire an HR person and just give the Auditor's Office a legal budget. If the Supervisors had done that, the $4,000 could be put in the Auditor's Budget and save the county $171,000.

There was again no response defending this decision by the Supervisors.

Marlow summed up by telling the Supervisors that they need to start pulling in the reigns and saying, "No." She also wanted to know why the levy rates are so high, and still had questions on Rural Services and why we are keeping a balance of more than we need. "You need to reduce your levy rates. I wonder about the ARPA money, is originally supposed to be to help with COVID, why it couldn't be used to offset public health or reduce levies. Why not use part of that to offset, and give a little relief in whatever way you can to taxpayers?"

There was no response from the Supervisors.

"Budgeting is one of your most important jobs," Marlow said. "There are a lot of duplications in there. I could easily take out $500,000 and nobody would know the difference. I think you need to look at the budget again. I know this is the hearing and you by law can reduce those levies today. And I think you need to do that."

Despite the concerns brought before the board, the response to all of Marlow's findings, the supervisors moved to approve the budget.