Audit Committee [?]

As the Budget Committee meeting I have discussed draws closer, one thing that continues to come to the forefront of my mind is the entire premise and agenda for this meeting.

It is what I have discussed before, the premise that the solution will have nothing to do with analyzing our budget expenditures. The solution will be a determination with whether we will re-structure our debt and/or raise our taxes.

By most principals involved, we are being told that we must do one of the two, or both. We are told there are no other options.

Yet, no one has explained to me, and I have not heard why we cannot even look into other options.

Well, coincidentally, I came across this post by TCCA Executive Director David Connor on commission a memorandum received on "Audit Committees" for local governments. This post is interesting in its entirety and I would encourage you to check it out. I have also pulled the Tennessee statute is referenced for my own review (if you would like a copy of the text, e-mail me).

I am very interested in this form/type of committee. Here's why: This seems to address the very concerns that I referenced in my opening paragraphs – fiscal responsibility. This issue was one I ran on and it is one I heard time and time again in my walks through District 10. Many of my fellow commissioners have expressed the same that they have heard from their own districts. An "Audit committee" could
conceivably address the very items brought to my attention during my door-knocking throughout District 10: fiscal responsibility - "transparency" and "accountability."

Here is what jumped out to me from the Tennessee statute:

(b) The governing body of the local government shall create the audit committee. The audit committee members shall be external to management and may be members of the governing body, citizens from within the boundaries of the local government, or a combination of both. Members of the audit committee shall be selected by the legislative body. The audit committee shall establish responsibilities and duties that are stated in a resolution approved by the legislative body. The responsibilities and duties, at a minimum, shall address financial and other reporting practices, internal control, compliance with laws and regulations, and ethics. The resolution creating the duties and responsibilities of the audit committee shall be submitted to the comptroller prior to approval by the legislative body. The comptroller shall review the proposed resolution and report back to the local government on whether the resolution follows recommended guidelines for an audit committee. The resolution adopted by the legislative body must conform to the report issued by the comptroller. (Tenn. Code Ann. § 9-3-405(b) (emphasis added)

And, there it is, I think that would be the most effective way to be "transparent" and "accountable," instead of the status quo of telling you the way it is, and the way it will be. This General Assembly encourages local leaders to defer and cooperate with "citizens from within the boundaries" by encouraging them to be a part of the process.

Instead of just going back to the same modes and means that got the County into this fiscal position, it is time to think of other modes and means. An "audit committee" may be part of the solution, and it may not be the solution. It is just a different an idea. I just know that the same old solutions applied to the same old problems is what I got the County in this position in the first place.

Maybe it is time to think of other options like this instead of running first to re-structure and tax increases.
It is what you, the "citizens from within the boundaries," do with your own family budgets.
It may be worth looking into this year, this new year, since it is a new idea. For as the memorandum goes on to state:

We believe well structured audit committees can improve the financial management and overall governance of governmental entities in Tennessee. Our office (County Audit) has encouraged the establishment of an audit committee in local governments for many years. However, very few local governments have an effective audit committee. We believe in today's environment of fewer resources and increased demand for transparency and accountability, it is time to focus on the audit committee as an effective tool to improve the operations of local governments.

Maybe this new idea is ripe for this County? If not this, then there should be others out there…

The Week of January 3, 2011

Here are some of the Committees and/or Events that I will be apart of this coming week.
Below, I attach the schedule for the Robertson County Commission.

(And, yes, I almost forgot to change the year from 2010, to 2011!)

MEETINGS SCHEDULED WEEK OF:
January 3 - 7, 2011
Date & Committee/Board            Time                        Location
Monday – January 3
Nominating                                      4:00 P.M.                 County Mayor's Office
Building and Grounds                       5:00 P.M.                 County Office Building

Tuesday - January 4
911 Board                                       9:00 A.M.                911 Office

Wednesday - January 5
Foster Care Review Board              9:00 A.M.                General Sessions

Thursday - January 6
Animal Control                                6:00 P.M.                County Mayor's Office
Planning & Zoning                           7:00 P.M.                County Office Building

Friday - January 7
Open

Meetings of Import: RCC Budget Committee Meeting

I received a Memo from our Finance Director, Jody Stewart about the upcoming RCC Budget Committee Meeting. This was the meeting that was discussed at the December Meeting I referenced here.
This should prove to be most informative, and as it is a crucial juncture for the County, I hope that each of you can find time to attend.
Here is the Memo:

Tom McAnulty will present the debt options for Robertson County during the Budget Committee meeting on January 13, 2011 at 6:00 PM in the Juvenile Court Room.

All Robertson County Commissioners are urged to attend this informative meeting.

Remember, our Financial Advisor is presenting the RCC options so far as debt re-structuring is concerned. This has nothing to do with any proposed audits, cuts or re-structuring of spending…as I have said before, this does not address our own spending, and immediately addresses whether, and to what extent we should re-structure our debt and/or raise taxes since we are deficit spending.

On My Mind II

This piece was one that I alluded in "On My Mind." A resident of RC and reader of FTB passed this piece along to me in follow-up to the RCC Regular Meeting last week.

This piece does a very good job of breaking down the national concern over municipal bonds.

Though, as I have said, RC is not in immediate crisis mode, we are deficit spending at this time. The RCC has been told by our own Financial Advisor that there "is no other way" but to raise taxes or re-structure debt.

I continue to discuss these matters for they are obviously concerns that the citizens of Robertson County have….I am hearing about them weekly, if not daily.

As well, what directly concerns us is the fallout if others do default….

On My Mind

From one source or another, I have come across several stories sharing this same message:

Check out this video.

It may just be that this has been on my mind as the RCC moves forward to January 13, 2011 in considering what direction we may be taking related to finances.

In this video, I am not so much focusing on politics or the governor for it is not a matter of casting blame on who got us where as much as it is fixing what is broken….

This story namely focuses on state government, but if you hang around until 11:30/12:00 mark of the video, there is a healthy discussion of what these issues mean for local governments since these governments, in turn, rely on the state governments for significant portions of their budget.

Robertson County does.

But, make no mistake, I do not want this story to sound as though Robertson County is is on the verge of economic collapse, and we are going to be in default in some way…..but, we must shift course from the analysis and decisions made in the past.

Though, Robertson County is deficit spending, and we have been told that there is no other option but to re-structure our debt, and/or raise our taxes…..

Montgomery County: Unemployment Figures

The Clarksville Leaf-Chronicle takes a look at local employment/unemployment figures like we did a few days ago.

In taking a peek around to our neighbors, it looks like all our neighbors are backsliding so far as unemployment figures goes over the last couple of months.

Here is a breakdown of the surrounding counties that the article cites:

[Stewart County with 11.4 percent unemployment, up from 10 percent the previous month;

and 10 percent for the two neighboring Kentucky counties of Christian and Trigg — actually down 0.1 percentage point from the month before;

Houston County has 10.5 percent unemployment, up 0.4 from October;

Dickson County is at 9.9 percent, up 0.5;

Cheatham County's rate is 9.1, up 0.5;

Robertson County is at 8.5, also up 0.5.]

It would look as though that Clarksville's slide comes from a direct source or two, which has me somewhat curious regarding where our slide is coming from.

I know of no recent rounds of layoffs or cutbacks from any of our local, larger employers.

A Sense for the Census II

A story I came across in passing that speaks on the Census, and what it means for Tennessee. Just following up from this post.

Apparently, not much for our congressional delegation.

Mayor, and now: Chairman

Great to see Mayor Bradley recognized for leadership within and outside the County:

Nashville, Tenn.—Centerstone, a not-for-profit organization providing a wide range of mental health and addiction services, today announced Mayor Howard Bradley of Robertson County has been elected as the new chair of the organization's Advisory Board of Trustees.

Comprised of county mayors throughout Tennessee, the Advisory Board of Trustees advises Centerstone on local issues and concerns, offers recommendations and assists in solutions. Members collaborate on identifying new programs and initiatives relevant to their counties and work to enhance community support for behavioral health issues.

"Our Advisory Board of Trustees is critical in maintaining open and productive two-way communication between Centerstone and the communities we serve," said Bob Vero, Ed.D., CEO of Centerstone of Tennessee. "We are confident that Mayor Bradley, who has been one of our strongest advocates, will provide the insight and guidance necessary for us to better fulfill our mission and help Tennesseans with mental health and addiction disorders lead healthy, full and productive lives."

Mayor Bradley, an Advisory Board of Trustees member since 2002, will replace Mayor Bill Orange of Cheatham County, who has served as chair since 2006.

CONFIRMED: The Logo for the Highland Crest College Campus

To follow-up from "My Minutes" posted earlier today.

I heard Springfield Mayor Billy Paul Carneal in a conversation on "Page 2" this morning on WDBL confirm that the Board of Mayor and Alderman voted to confirm the same logo on Tuesday evening that the RCC voted to approve on Monday evening.

Bottom line: (as many of you have asked to see) Here is the new logo for the Highland Crest College Campus.

Again, many thanks to Tom Trapp of Bear Brook (Bear Brook's website can be found here) for the donated hours in collaborating, designing and meeting to produce this logo.

(On a personal note, I know Tom from our days in Leadership Robertson County, and he has a very interesting personal story of recently
hailing from Cedar Hill, Tennessee / A tremendous asset for our community and if you see Tom please thank him for his service)

My Minutes: Special Called Meeting of the RC School Board (RC Education Committee) 2010.12.20

The RC School Board's Special Called Meeting will prove to be the beginning of a discussion on several issues:

The bid was announced for the Alternative School project at the recently purchased Water Bonnet property. As well, an architect was chosen for the re-design and re-location of the Central Office.

The immediate bottom-line is that the GUARANTEED MAXIMUM PRICE for the Alternative School now stands at roughly $1,500,000.00. I know that many of you will immediately recall that this is a greater number than that which was bantered about just a couple of months ago when the Water Bonnet property purchase occurred.


Well, what coincides with this increase is the School Board's decision to escalate the timetable for the relocation of the Central Office to the Water Bonnet property.

I do not know exactly how long this has been discussed, but it does not come as such a surprise, because some of the thought with the federal grants received that made the Alternative School that much easier to digest may be used to assist getting the Water Bonnet property "ready" for consolidation of offices from around the County.

I think what will be a surprise to many of you is the timetable. This was the first the RC Education Committee had heard of this effort, as well.

As an Education Committee, we will have firm numbers before our January meeting that I hope to pass along.