Johnson County is hard at work on the FY22 budget. In case you had ever wondered about the process: Supervisors hold meetings with every elected official and department head, discussing and debating their budget requests. New requests get added to a “Decisions Pending” list.

Assessment and tax data comes in around Christmas. That data is loaded into the spreadsheets and we see how much is available. We then return to the Decisions Pending list and determine what things will be a part of the budget and which things will be axed.

Numbers are checked and double-checked, and a budget is produced. That budget is published; after publication, a budget can be lowered but not raised. A public hearing is set; the Board considers this public input before a final vote occurs. The vote happens — the budget is approved — and said budget is sent to the State of Iowa for their blessing.

The FY09 budget almost failed with little warning—a move that would have been catastrophic— because supervisors who had not previously voiced concerns suddenly voted against the budget at the final step. Although the budget eventually passed, I worked with another supervisor to create a Budget Decision form.

We now record a vote on each decision that costs new money. $25,000 for a new Sheriff’s vehicle? Every supervisor must vote. $40,000 for a new clerk? Every supervisor must vote. Former supervisors have attempted to get out of several votes after the implementation

of the form, noting, “There are already three yes votes.” We didn’t care. Every supervisor must vote. This process has served us well. It is now very clear how each supervisor feels about each issue.

We also began a process of asking at every budget meeting from late January on, “Is there anything in here that is a deal breaker? Please speak now.” That way, supervisors would be obligated to express their concerns before it was too late. This process, too, has served us well. It has brought a necessary level of transparency to each supervisor’s decision-making process.

A budget is the sum of literally thousands of smaller decisions. Every budget cycle there are a few things I wanted but did not get. Every budget cycle there are things I voted against that end up in the final document. That is simply how it works with five people making decisions — you win some, you lose some.

At least I know that our current process allows me a voice. I may get outvoted, but I have had the opportunity to convince two colleagues that my idea is worthy.

The FY09 Budget vote was stressful, but it led to many improvements in our budgeting process. As we move through the FY22 budget, I am certainly glad those protections are in place.