Year End County Budget Evaluation
Saturday, December 28, 2019
As the year comes to a close, we will soon have final budget figures for 2019. There are two possible labor cost items that may effect the 2020 budget that will be considered on Monday the 30th. There are a number of items which were not in the 2019 budget for which the commissioners believe they can encumber funds. I consider this to be a misappropriation of funds from the 2019 budget; other than the funding for Community Health Services Network, LLC., the monies being spent are for items which lacked a 2019 appropriation.
A long running dispute over appropriation authority seemed to have been settled with a ruling from the Belknap Superior court. On March 3, 2015 the county commissioners signed off on a stipulation agreement. The ruling reaffirmed the provisions of RSA 24:14 and further acknowledged that the delegation has appropriation authority down to individual lines in the budget. With no regard for the law and the clear direction of the delegation, the commissioners have allowed 5 departments in the nursing home to exceed their appropriations for 2019. The commissioners, having been caught, are now claiming that the nursing home is a department all to itself. This is pure nonsense. Department defined; a category consisting especially of a measurable activity or attribute. In our budgets these are segments which are divide out and considered separately. For instance, ‘outside agencies’ are not part of the county government, yet they are grouped together as a unit within the budget. As to the nursing home, the minutes of the delegation’s votes on February 20, 2019 explicitly refer to 7 of the 11 distinct segments as “departments.” Even commissioner Waring asked about staffing in the “activities department” (only found in the nursing home) at the December 19, 2019 commissioners’ meeting.
The delegation appropriated $30,002,772 to cover county expenses in 2019. As we come to a close of the year we see that final figures for the gift to Community Health Services Network, LLC. has not been determined. So for 2019the only amount given was the appropriation of 2018 of $759,505. The remaining $1,152,510 will be included in the excess taxation figure which the commissioners euphemistically call ‘operational savings’. That will bring the ‘operational savings’ figure for the year to $1,735,763 (Dec 18, 2019). When we deduct that from the amount appropriated we get $28,267,009 that was needed to run the county in2019. Actually that number is a bit high and does not account for the misappropriations made during the year.
Now for the 2020 budget the commissioners have asked for $31,982,847 (which does not account for new labor agreements). This is a 13% increase over 2019 spending. Because the 2019 budget was so inflated they can claim it is ONLY a 6.6% increase budget over budget.
On the revenue side of the budget game the county brought in $810,932 more than estimated. This is money you were taxed and will be rolled into the fund balance. Fund balance is money the commissioners prefer to keep in their accounts so they have it available, and you don’t.