For Budget Watchers, Prince William’s Casciato Explains the Process

Opinion 

Occasionally I have a question about the budget. When I do, I usually look to the Office of Management’s Budget Questions Database to see if it’s already been asked and answered.

Quite a few of those questions in the database are mine. When I get a “complicated” question, I send an email to Michelle Casciato, Prince William County’s Budget Director. I always get a quick response.

My latest questions were about carryover funds. I’ve been watching this process for some time. Casciato recognized my question might get complicated if answered in an email chain, so she invited me to her office to chat. As one of Prince William County’s budding budget watchers, that’s an offer I couldn’t refuse.

To make sure our conversation was grounded in correct assumptions, I started our conversation by asking for clarification of the categories of money left over at the end of the year.

Casciato explained that there are really two kinds of end of year funds that Prince William County has to deal with. The first is carryovers. Not everything ends neatly at the end of the fiscal year. Carryovers extend previously approved appropriations from one fiscal year to the next.

The second is turnbacks. These are excess funds at year-end that are returned to the general fund by individual departments.

The public has come to lump these two funds together as “carryover funds”, or money of any flavor left over at the end of the year. I do believe that lumping turnbacks and carryovers into the same conversation has perhaps confused the public.

A look at the typical General Fund – Attachment D, Carryover recommendations, demonstrates that both flavors of money are addressed under the heading of “carryover recommendations”. This might contribute to the public’s confusion.

Ms. Casciato did mention that a lot of Prince William County’s budget process is based upon customs developed over the years.

Some issues weren’t “issues” in the past because little public attention was given to the details of the budget process. Of course, the discretionary fund issue changed all that.

This year’s more transparent budget process is actually a response to increased public scrutiny. I suspect this same level of transparency and awareness will also be applied to the annual carry-over process.

The flavor of money really does matter. I doubt anyone who understands carryovers really have an issue with them, and the normal practice for both Government and Industry.

Turnbacks are the focus of the budget watchers in our community. Addressing this issue, Casciato pointed out that budgets are built to fund the programs to succeed – no more, no less.

“To the extent that funding is left over at turnback, we build that turnback as a resource into the next year’s budget to return that funding to the taxpayers,” she said.

I understand intentionally collecting more than is perhaps really required to buy down risk; however, my real interest is in what happens to these “leftovers” at the end of the year.

I reviewed the last five years of carryover recommendations and noticed that many of them looked like things that should be part of the normal budget process, not an end of year leftovers subject.

Budget watchers such as me would prefer to see the movement of all budget items into the formal budget for public review and comment during the budget process.

An example would be the annual funding of Prince William County’s Technology Improvement Plan every year for the past five years (FY2008-FY2012) for exactly $5.5 million dollars (General Fund – Attachment D, Carryover recommendations, FY 2008-2013). I mentioned this to Casciato. She assured me this was in the nformation Technology and Improvements Section of the FY2013-2018 Capital Improvement Plan. Casciato did recognize my skepticism at the same recurring amount every year, funding for something as strategic as IT coming out of turnbacks, and the suggestion that perhaps something as dependable as this should be addressed up front as part of the budget process.

I was impressed when she responded that perhaps I was correct, and she would revisit just where funding for Technology Improvements are reflected in the upcoming budget. I only share this story because it demonstrates the two-way value of citizen interest and participation in County Government. Occasionally, we might even have a good idea.

As for my fellow budget watchers, the next Community Budget Meeting is scheduled for Saturday, February 16 at 9 a.m. in the Board Chambers at the McCoart Administration Building in Woodbridge. Bring your questions. After all, it’s our money.