We are here. 25 minutes of committee logistics talk just ended and we're about to dive into the first presentation.
I didn't catch the names of the two women who are here to discuss the budget process.
They go to the departments and break down the money available to each.
On Feb 6 they present the operating costs to the internal auditors. They get the info first.
On March 25 they presented at the library conference room. They discussed "this is the focus of the budget for this year."
From March 25 - April 19, the time allotted for each department to send back their budget outline electronically...which is then uploaded into the "budget system"...which is now evaluated by another group through some day in May.
Still a lot of moving pieces. At this point they are still reviewing the "nut and bolts". There still is not a big picture.
Then, the budget office has the ability to preempt budget decisions made by the deparments. For instance, if a department request $5k in supplies but they historically spend $1k the budget office will reduce the request to $1k, inform the department heads and they have the right to make their case/negotiate.
May 31: the preliminary property tax revenue comes in.
July 15 the budget process presents the budget to council. At this point they become an employee of the council auditors office. They provide whatever info they need.
Sept 16 the final finance committee meeting is held. Time for public inspection.
Oct. 1 budget implemented and the process starts over.
Lori Boyer: thank you for the excellent time line. I'm really interested if you ask departments to lead on the budget or does your office define the budget for the departments.
Angela Moyer, Budget Manager: She's doing a bit of hemming and hawing.
Boyer: Do we ask a department if money were not an issue what are the things they need to do then the budget office funds appropriately?
Moyer: This year each department was given a number to work with. They rank their budget line items from most painful to cut to least painful to cut and then the mayor's office works with it.
The committee is trying to figure out what happens to the money that isn't spent. It reverts back to the general fund.
Should we start the budget from zero every year?
Moyer: Each department gets a starting point of budget. They pull out all of the extra one time expenses to figure out the base line for each department.
Boyer: When we look at the budget we see at as a comparison to the budget from last year. It's not a start at zero and justify each expense. It makes it hard to track if we are only looking at the year before and whether the new budget is higher or lower.
We are repeating the same information. Information of the same sort is repeatedly stated.
The committee seems a bit frustrated and they're not sure who to take it out on. Any questions asked by the committee is responded with the same repeated answer.
BUT it turns out the Moyer and the person she up there with are not in charge of substantive budgetary decisions. TURNS OUT the two requetsed people from the budgets office (the leads) deferred to Moyer and the other person (who spoke one, briefly).
**the emphatic statement given by moyer with head shakes and subtly looks of shock is "that is above my pay grade..."
Ehas: In your tenure has there ever been long term financial/budgetary planning and when do you find out about police and fire pension?
Moyer: Since 2008 we have not been able to any long - term planning. We did do a 5 year IT budget planning. That was a step in the right decision. The technology that we implement in the next 5 years will make or brake.
**Moyer - demure as a presenter but I can't help but think she is holding back a flood of sarcastic statements. See her at a bar? She's defiantly signing karaoke with a whiskey sour...or is that me?"
Mousa: Is there no longer a process where each director is afforded the opportunity to address the budget with the mayor senior staff? Providing the Mayor and Mayor staff a greater opportunity to plan.
Moyer: We have not done that for several years now, I think.
Rinamen: What was the rationale for submitting an unbalanced budget. How were you involved?
Moyer: I was not involved, directly. For my purposes, using zeros and numbers...it was balanced.
Officer on the Committee: There is/was very little communication between our department and the staff. It's a little unfortunate that Moyer has to sit through this because she is not involved in the decision making process. This year our bullets were cut out of the budget.
Mousa: Let's make this clear. Moyer has jobd and it is to make sure that pluses and minuses are equal. She does not plan. She does not prioritize. She's given a job and she does just that.
Boyer: What is the hierarchy?
Moyer: I build the car. I'm an island onto myself. I report information to the Budget officer.
Hazouri is presenting:
Consolidation is good. Strong mayor is good. The good things that have happened to this city would not have happened without a strong mayor consolidated form of government.
As we get into "regionalization" we are going to be discussing another type of government.
**Hazori is loud, dynamic and fast talking. It's too early in the morning. This guy is a steam roller. Get out of his way. Boyer is holding back bit of respectful laughter and seems intently interested."
Arnold:
a big concern we have 14% ad valorem tax increase. Do you think there is another system we could use?
Hazouri:
One idea that is immediately "poo-pooed" is a personal income task and that would require a constitutional amendment.
Much of our money for our public schools is going to Charter schools.
Hazouri: I don't think you should shackle a new mayor with a CAO they do not share a vision with. Any mayor worth their salt will keep some their department heads. Also, it's a strategic move for reelection. I don't believe a CAO unless it's someone you want to keep.
**Hazouri has one planned and probably often-used one-liners**
Committee Member: What do you think of the promises made to african americans that weren't kept.
Hazouri:
All I can say is shame on the mayor...[and talking happens here].
Kay asks the mayor how can we ever get anywhere if every new mayor has a new vision and a new plan.
Hazouri:
We need programs that are constant form mayor to mayor. There should be continuity. You can't make a mayor do that. You can't make a council do that. There has to be some sort of mandate...I don't know if we have a master plan for Duval County. That's something that needs to be done. The infrastructure is there. I just believe that is something every mayor has some shame about.
Hazouri comes to a close. .
Hazouri :
We are coming to a point where every department will be asking for a separate tax....and leaves.
Munz to Moyer:
Your job is to get to zero. I'm a little frustrated that we don't have the budget makers here. And, I would strongly encourage that we get the budget makers here. I appreciate hearing a time-line. How do we get the decision makers here?
Moyer: it would be getting the people who directly report to the mayor.
Boyer: I will be happy to ask again. All of those individuals have been invited. All of them have declined.
Ms. Robnyn Lawrence, Budget Analyst from the Budget Office. She's the other person that is with Moyer. Animated. Interesting. Keeps you engaged.
She explains the process that Moyer explained but with a bit more detail and articulation.
Moyer: Emphasis is made that the budget for this year is the first time it was done this way. There is some sort of scoring mechanism.
Lawrence: scoring is determined based on the value that the mayor's office places on a project.
Boyer: there is a lot of discussion on our committee about planning. But in the budget there are no numbers plugged in for future years.
Rinaman: We have heard that central services is being avoided by some because of the huge pension obligations...should the pensions be dropped into one city expense instead of portioned out to each department?
Moyer: That causes a problem because we won't be able to see which departments are responsible for their pension obligations.
Boyer: **She's trying to get to the bottom of how the unfunded pensions are prescribed**
:
Mr. Kirk Sherman, Council Auditor, presents:
You only have 40% control for a liability that is in the billions (regarding pensions). If they lose every dollar COJ is still responsible for every dollar and will have to write a check.
Rinaman:
The actuarial studies we get is based on a bunch of assumptions that are not necessarily true.
Sherman:
Actuarial science is something we don't understand or try to get into . Yes, it will be more liability if assumptions were changed.
Rinaman: unless we figure out a way to solve this problem it's only going to get worst...?
Sherman: Absolutely.
It's not defined what an "out of balance" study actually is. What we look at is if those number have been loaded in good. To make sure that there is enough appropriated to fill the needs.
There is no provision that allows council to return a budget back to the mayor.
We have it good here. Our problems and disagreements are pretty small in scope relatively.
We monitor and audit independent agencies.
We interact with many different people. There are very many different levels of understanding. Fortunately, for the mayor's office they don't have to deal with the independent agencies they can focus on city functions.
We don't know what the budget holds until we interact with all of the departments to figure out that out.
Sherman:
**It looks like the Council Auditors office is in very capable hands. Sherman has been with the office for over 20 years. I think that's what I heard. **
The time we have to review the budget is short. It would be nice to have a longer time to review it. Many years ago 3000 man hours were dedicated to reviewing the budget. Now, we are dedicating 7000 man hours.
With this administration the next level of management is released as well as the top guy/gal. that's not a problem if you have a team in place.
**Provides example of where Brown released people, financial people, but did not replace them. Very interesting.**
Boyer: In many of our departments we eliminated the "deputy directors". In many instances, these are the people with longer tenures.
Mousa: I too am very concerned with no comptroller. **this is the example that Sherman provided.**
Sherman:
Anyone who is in the general fund is hugely supported by the general fund. **Sherman is referring to SOE having the ability to take their surplus money and use it for debt payment. He' doesn't think that paying debt is bad but he thinks the city should be able to potentially pay off higher priced debt held against the city.**
We do not take departments revenues. We are paying for the department to exist. It's a misnomer for a department to say that they are losing the revenues they generating.
**By the end of this Sherman will explain every single minute detail of the process. Death by a thousand cuts.**
(http://media-cache-ec0.pinimg.com/736x/56/7c/61/567c6162cc1139d0f26c68c93d507ed9.jpg)
We're listening to this guy. 15 years older. With a mustache.