The Sanitation Department

So I see that the outsourcing of the Sanitation Department is in process.  Let's go through some numbers for a moment.  If you have got your copy of the September 30, 2012 City Comprehensive Annual Financial Report, you can see the simple math behind page 15 (I marked my copy 15-A).  Revenues ending 9.30.12 for Sanitation were $2,558,808 against expenses of $1,649,055.  Well done Sanitation Department!  

Now, if you turn to page 22, Statement of Revenues, Expenses, and Changes in Fund Net Assets, you will notice some interesting flows.  Find two lines that say "Transfers In" and "Transfers Out"...you will see that $1,019,325 is on the line of "Transfers Out" in the Sanitation Fund column, while there is $1,055,194 on the Transfers In line under the Museum Fund, and another $245,017 for the Gardens Fund.  

Now I cannot see where the additional funds are coming in from for the Museum and Gardens, but we will get there. 

So now the City should make more "spread" between the top line revenue of Sanitation and the bottom line, since they will no longer have depreciation expenses of the trucks, salaries of the sanitation guys, pensions, etc...  

We expect that to go to the upgrade, but let us refer to page 35, Note 3, Legal Compliance - Budgets (remember folks, always start with the Notes).  I draw your attention to the process your civil servants go through to make the budget:

1.  The City Manager submits a proposed operating budget to the City Council.  The operating budget includes proposed expenditures and the means for financing them.

2.  Prior to any action by the Council, the City publishes the proposed budget in the official legal organ, other community newspapers and makes copies available to the residents of the City.

3.  Public meetings are held to obtain taxpayer comments.

4.  The budget is then legally enacted through passage of a resolution by the City Council by October 1 each fiscal year.

5.  Budgetary control is exercised at the department level.  The City Manager is authorized to transfer budget amounts within a department; however, any revisions that alter the total expenditures of a department require a budget amendment by the City council.  Budget amounts shown in these financial statements reflect amendments approved by the City Council.

So, how will the new found funds be utilized if the transaction goes off after the budget is ratified?  We need to ask questions.

Citizens, I ask you...do you care enough to get a copy of the upcoming budget and read it?  Do you not question why your civil servants that work part-time should get a pension that your tax dollars subsidize?  

I strongly urge you to attend the next Council Meeting and raise questions about the budget.  By the way, does anyone know when the public meetings will be to "obtain taxpayer comments?"

Wake Up Kennesaw.