Budget Process
Governments should conduct a comprehensive review of revenues, programs and
expenses each year. Operational budgets should be developed using a
zero-based budget process as opposed to an incremental process. It
is not acceptable for governments to establish budgets with an
assumption of growth without a clear analysis of need.
The budget
process should be conducted in public with citizen involvement.
Property Tax Reform
Iowa is in need of comprehensive tax reform. The best and most logical place to
start is with a reform of Iowa's property tax structure. The first step is to
freeze the growing disparity of property taxes among property classes. Next,
develop a plan to reduce the reliance on property taxes and create a fair and
balanced structure between residential, commercial, agricultural and
not-for-profit entities.
Regional Coordination
The citizens are better served when governments work together. Local government
and schools should collaborate to improve service and create efficiencies.
Regional entities should be supported by an equitable regional funding
structure.
Economic Development
Economic development is vital to Polk County. Local government should promote
sustainable growth. Governments within Polk County should work together to
stimulate economic growth and not compete with one another for
individual projects. Government economic development initiatives should only be
approved after a thorough cost/benefit analysis.
Education Funding Formula
Iowa's education funding formula is outdated. The General Assembly should
construct an education formula that promotes student achievement by accounting
for the needs of students and is not based solely on a district's student
census. School districts should be given additional time to manage the budget
process by lengthening the time between legislative actions, state mandated
contract settlement dates and the budget certification deadline. Districts
should be given incentives to collaborate, achieve cost efficiencies and
eliminate duplicative services.
Local Option Sales Tax (Project Destiny)
The potential 2007
ballot measure to pass a one-cent local option sales tax in Polk, Warren
and Dallas counties deserves careful consideration. The Project
Destiny plan promises the proposed tax will diversify tax streams, lower
property taxes and provide new revenue sources for public projects.
Additionally, supporters claim increased governmental and regional
cooperation may be a positive result of this measure.
Polk County
passed a ten-year, one-cent local option sales tax to build and renovate
school buildings in 1999. This experience clearly demonstrates the
need for comprehensive planning regarding how tax revenue is spent and,
as importantly, how adjustments will be made during the life of the tax.
Good government requires community oversight and government
accountability. The current Project Destiny plan greatly relies on
cooperation and agreement among governments, and segments anticipated
revenues from the tax three ways. The Association maintains this
multi-purpose and broad tax initiative be presented to the voters in a
clear and unambiguous plan. The plan should define how the tax
would be expended, and stipulate a public decision-making and review
process for the life of the tax.
Open Government
Governmental
decision-making should be conducted in full public view. Public
officials should approve and participate in closed sessions and restrict
public access to records on only rare occasions as permitted by law.
The Association maintains that Iowa's open meeting and records laws set
a minimum-not a maximum-standard of responsibility for those involved in
government.
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