The cost per million $$$ for budget approvals
In
yesterday’s Gazette (1/27/2008), reporter Adam Belz provided a table listing
the various salaries approved by county compensation boards for county elected
officials in Eastern Iowa. My question is: How do you determine if you are paying too
little or too much?
It’s
tough to compare one government body with another because each level of
government provides different services; however, each level of government does
perform one task universally – they each approve a budget.
The table
below illustrates the cost per million dollars for each government body’s
elected officials to approve their specific budget. Obviously, school boards will always be the
most efficient government body relative to approving budgets as Iowa’s school board
members do not receive a salary. The
next most efficient government body is the City of Cedar Rapids due to the size of their budget versus
the cost of their part-time mayor/council.
As the
former Mayor of Robins, I was surprised by the cost per million dollars for
Robins. As the County
Auditor, I was further surprised by
the current cost per million dollars for Linn County
- $2,548.
The real
surprise to taxpayers may be in January 2009 when we add two additional
supervisors. If we had five supervisors
in FY07/08 instead of three, the cost per million dollars for Linn County
would be $4,247.
One
method to evaluate the performance of for-profit businesses is to calculate revenue
per employee. Non-profits are evaluated
on overhead costs versus the actual distribution of donations to the mission of
the charity. I don’t know if my method is
a fair method to use to evaluate any part of government, but it’s one way. If you know of a better method, please post
it in the comments or email it to me at auditor@linncounty.org
|
Government Body
|
Form of Government
|
Description
|
FY07/08 Annual Cost of Salaries
|
FY07/08 Annual Budget Expenditures
|
Cost per million $$$ for budget approval
|
|
Linn County
|
Board of Supervisors
|
3 at-large members
|
$253,366
|
$99,426,455
|
$2,548
|
|
|
|
|
|
|
|
|
Linn County - January 2009
|
Board of Supervisors
|
5
district members
|
$422,277
|
$99,426,455
|
$4,247
|
|
|
|
|
|
|
|
|
City of Cedar
Rapids
|
Mayor/Council
|
1 mayor, 8 council members
|
$153,000
|
$351,720,856
|
$435
|
|
|
|
|
|
|
|
|
Cedar
Rapids Community
School District
|
Board of Education
|
7 members
|
$0
|
$203,029,916
|
$0
|
|
|
|
|
|
|
|
|
City of Robins
|
Mayor/Council
|
1 mayor, 5 council members
|
$11,100
|
$4,897,911
|
$2,266
|
Notes:
- Current salary of Supervisors
= $84,455.37
- Current salary of CR Mayor =
$15,600
- Current salary of CR Council
Members = $15,300
- Salary of Robins Mayor –
1H07/08 = $3,600; 2H07/08 = $4,800
- Salaries of Robins Council
Members – 1H07/08 = $40 per meeting; 2H07/08 - $60 per meeting – assumes
30 meetings per year.
--Joel @
7:00pm