Citizen Audit Committee
From Sunshine Review
Contents |
[edit] Forming a committee
Committees are compromised of groups of about 15 people per community. It should establish it's mission, for example cutting 10 percent of spending from a school budget, and then delegate tasks. These committees are often used for providing "oversight of the efficiency, effectiveness and economy" of government entities according to the Yankee Institute.[2]
[edit] Running a committee
Normally these committees work in a closed door proceeding and then present their finding during a public meeting. They also commonly will form subcommittees to focus on certain areas of a budget or checkbook register. May will conduct trainings on how to review and analyze checkbook registers, master teacher schedules and purchasing procedures as well as other databases.[2]
[edit] What to look for
Below are some areas that are commonly reviewed by CACs:
[edit] Documents
- Checkbook register: should ask for check numbers, dollar amounts, invoice numbers, and reference to the line item and department.
- Master Teacher Schedule: Provides each classroom teacher, subjects taught, day-to-day assignments, room number, number of students
[edit] Municipal Governments & Schools
Below are some areas to check into suggested by the Yankee Institute:[2]
- Asset Management: Follow how purchases are tracked. Often there is not a system in place for local governments to catalog purchases which resulted to an average loss of $250,000-$1,400,000 in 500 survey school districts.
- Benefits: Check on how part timers receive benefits.
- Cash Collections: check on cash collected through fees, fines, tax payments, licenses and other common funds.
- Energy Conservation: Check if they are using local maintenance and modification programs.
- Insurance: How does the bid process work? How often to they re-bid the contract?
- Legal Services: Can different government bodies share a firm for lower costs?
- Salaries/Wages and Benefits: This usually entails 80 percent of a budget. Check for accurate payroll, benefit records and productivity.
- Service Duplication within Town
- Technology: A lot of the time you can find stuff on the internet for greatly reduced prices than those offered by contracts.
- Utilities: Check for differences at similar organizations and see if there is a way to cut down at one.
[edit] Schools only
Below are some areas to check into suggested by the Yankee Institute:[2]
- Activity and sports funding
- Bus transportation
- Class size
- Scheduling
- Teacher course schedule
- Teacher substitutes
- Textbooks online
[edit] Resources
- Peyton Wolcott, List of school check registers
- Association of Town Finance Committees, Finance Committee Handbook
- Massachusetts Department of Revenue, A Guide to Financial Management for Town Officials
[edit] History of committees
In 2009 the "10 in 10" project is being driven by the Yankee Institute with other volunteers in Redding, Connecticut. It aims to reduce the town budget by 10 percent in 2010.[3] It was started after 4 other towns Spring Avon, Farmington, Stonington and Ridgefield rejected their budgets. The town is now working with over 15 volunteers to cut down the town budget.[4],[5]
Enfield, Connecticut also formed a CAC in 2009 and was able to cut $750,000 out of the budget. This was done by requesting to the checkbook register which revealed the extra costs of heating oil which was budgeted for $115,000.[6]
[edit] References
- ↑ Charter of the Maricopa County, Citizen's Audit Advisory Committee
- ↑ 2.0 2.1 2.2 2.3 Yankee Institute, Forming a Citizen Audit Committee
- ↑ Better Redding.org
- ↑ 10 in 10 initiative
- ↑ 10 in 10 initiative, Volunteer sign up
- ↑ Cato, Beyond Tea Parties -- A New Way for Taxpayers to Fight Back, May 28, 2009
