Zapotosky suggests positive move
There are solid reasons for Fayette County to move up its timetable for adopting a final budget by a month, an idea put forth by Commissioner Vincent Zapotosky in the wake of an accounting snafu that resulted in $750,000 being mischaracterized in this year’s budget. That cash from the county’s general fund was loaned to the county’s Children and Youth Services agency in late 2007, with the understanding it would be repaid in early 2008 after state reimbursements rolled in. But the to-be-repaid money mistakenly was chalked up as “revenue,” creating the illusion that the county had a $1.7 million budget surplus.
To help prevent a repeat in the long term, Zapotosky wants the county to unveil its tentative budget by Nov. 1, with final adoption taking place by Nov. 30 instead of the traditional Dec. 31 deadline. The Zapotosky plan calls for budget review by the county controller and financial consultant – and would make any change to the budget subject to review by those two plus the county manager, along with required commissioner approval.
Moving up the timeline would force the county to get serious about its budget earlier in the calendar year. It would also avoid the practice of adopting the budget – and any resultant real estate tax increases – between the Christmas and New Year holidays, when most people aren’t paying much attention. There would be infinitely less opportunity for any last-minute surprises. And the excuse of, “We had to pass a budget by Dec. 31, as called for by state law” would no longer wash.
Regarding the more immediate situation, Zapotosky wisely proposes that the commissioners end the practice of granting loans that will carry over into the next year’s budget unless it’s “absolutely necessary” and is approved by the controller and financial consultant based on acceptable “accounting practice.”
These troublesome loans should be minimized and avoided at all costs. If CYS or any other county agency routinely needs a loan at the end any year, the commissioners should budget for that contingency ahead of time. If CYS needs $500,000 or $1 million up front, that should be part of the current year’s budget, not something that crops up as a funding emergency at the end of the year.
Zapotosky has put forth some ideas for positive change that should be supported by all three commissioners. His proposals also represent a break with yet another tradition – waiting until the last minute to approve the budget – that has existed far too long only on the merit of, “That’s the way it’s always been.”
The commissioners and the taxpayers of Fayette County don’t need any more $750,000 bookkeeping surprises.