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

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

3. 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

4. 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

5. 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?

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

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

8. 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 s:
Who are they meeting with?
How are their days spent?
Who do they talk to and when?
Statements of Economic Interest
Payroll and Salaries

9. 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

10. 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

11. Federal Audits of Local Spending

12. 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

13. 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, #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 #15925 In 1995, the Gazette Telegraph in Colorado Springs examines the "large government presence in Bent County, population 5, 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