Budgets, Payroll ,Contracts “That’s where the money is !” Ron Nixon Computer Assisted Reporting Editor Minneapolis Star Tribune

The Budget Go beyond the numbers Budget is a planning document Lays out the priorities for administration Year-round document for stories

Tips for covering budgets Pick one unusual part of budget to begin with and write about. This could be one program or an unusual spending pattern. Get old budget and review for next cycle Read independent audits Sit down with city finance officials talk about process of budgeting Check to see if city is setting aside money for lawsuits and why

Budgets, cont Look at individual budget of city agencies and departments Check single audit database to see how much money city is spending from federal programs. Look at bottom line. Is spending greater than revenues? Investments:where does city invest money

Budgets cont’ Revenue—what are the sources, have they changed Expenditures—where are the increases, decreases? Are same line items in budget ? Are expenditures more than revenue? Agencies wish list—did it get what it wanted?

Bonds Liabilities Finances Property taxation Underwriter Audited financial statements Bond Bond Counsel Bond Rating –AAA Other debt

Audits Fiscal review of spending Review of agency or government efficiency Program effectiveness Unqualified opinion Qualified opinion No Opinion State and Local Auditors www.cfda.gov Federal Audit Clearinghouse www.gao.gov Inspector Generals of Federal Agencies

Other documents Campaign finance reports Contributions—pay attention to dates, address, similar business interest Expenditures Pay attention to how much or little detail is provided Staff directories Schedules,calendars, phone records and emails: Who are they meeting with? How are their days spent? Who do they talk to and when? Statements of Economic Interest Payroll and Salaries

Contracts Bid Specifications Informal cost estimates (divide into smaller chunks to avoid open bids) Notice of bid Request for proposals Minority contracting requirements Audit requirements Performance bonds Changes orders

Contract cont’ The vendors' list: Get the list of all vendors who sold goods and services to the state government in the past year. A list of the previous year's request for proposals. Purchasing and bid rules: Get the purchasing and bid regulations for the city

Federal Audits of Local Spending

Federal dollars I Consolidated Federal Funds Report Location Program The Consolidated Federal Funds database shows how much money the federal government has spent. It covers federal expenditures or obligations for the following categories: grants, salaries and wages, procurement contracts, direct payments for individuals, other direct payments, direct loans, guaranteed or insured loans, and insurance. The data can be analyzed by the state, county, congressional district, city, or the federal program involved. CFFR also includes the District of Columbia and U.S. outlying areas. The data is based on the fiscal year that ends September 30. Program Amount

Federal dollars II Federal Assistance Award Data System Source Who gets the money For what? There have been numerous stories done about federal expenditures, in the IRE Resource Center, including; #4368 Atlanta Journal/Constitution examines city spending of federal Community Development Block Grant funds to provide jobs for residents of low-income neighborhoods; finds that few new jobs ever materialized, March 2, 1986. #8059 Common Cause Magazine explores how much of federal government spending is actually used for upper and middle classes; finds that as much money goes to supporting the lifestyles of those in the suburbs as on welfare, Fall 1993. #15925 In 1995, the Gazette Telegraph in Colorado Springs examines the "large government presence in Bent County, population 5,048... Federal spending in Bent County in 1993 came to $59.9 million, or $11,858 per person -- the highest per-capita amount in the state." The three-part series investigates the effects a proposed decrease in federal spending would have on Bent County and other areas in Colorado. How much