I asked the County Government for a copy of their Comprehensive Annual Financial Report (CAFR). They did not have any knowledge of this report.

I will work, and vote, to require the leaders of the County Government to adopt Statement 34 of the Governmental Accounting Standards Board (GASB). All county and city governments were scheduled to adopt GASBS 34 no later than June 15, 2003 A.D. (Anno Domini: Latin words that mean “in the year of The Lord”. Lord being Yeshua The Messiah.  Fetus: a Latin word that means “unborn baby”.)

The leaders of the County Government do not know the Unit Cost of producing each service.

I will work, and vote, to require the leaders of the County Government to compute the Unit Costs of each and every service and to publish those Unit Costs so the taxpayers will be able to evaluate the efficiency of their government. As the County increases in population there should be Economies of Scale and the cost of each unit of service should decrease. The taxpayers will pay less for each unit of service as the population of the county increases.

The leaders of the County Government do not know the Constraint in producing each unit of service.

I will work, and vote, to require these leaders to perform management analyses and identify the Constraint in producing each service and to publish these Constraints. If you do not know what is the Constraint you cannot manage cost-effectively. When a department manager requests more money: (1) Is the money for the Constraint? No. Stop -Taxpayer money is only spent to reduce the Constraint. (2) Yes - Can resources be moved from non-Constraint functions to the Constraint? Yes, do it. There is not a need for additional taxpayers’ money. (3) No - Will the return to the taxpayers be greater than the amount of money? No. Stop - Taxpayers do not benefit. (4) Yes - Allocate the money. [Use this paragraph to construct a Decision Table.]

I have taken samples of the services provided by some of the departments of County Government and several of these samples lead to the conclusion that taxpayers will greatly benefit by someone performing the duties of a combination (Quality Assurance Director) / (Training Director).

I will work, and vote, to require that these duties be assigned to a current employee. A progress report will be submitted monthly to the Commissioners and the taxpayers. Some of the duties this person will perform are those of a “shopper” that many private firms use to get knowledge of how their organization is functioning.

Personnel are being hired and promoted without the benefit of a scientific evaluation using the tools of Industrial Psychology.

I will work, and vote, to require all applicants for hiring or promotion be given a battery of evaluation tests: (1) job-sample, (2) general intelligence, (3) critical reasoning, (4) MMPI. Management must know if the applicant has the capabilities to perform the job and at what level of competency is s/he likely to perform the required tasks. When you apply for the position of quarterback on the football team, you must show how far, and how accurately, you can throw the football. You will not get that position based on how you answer questions during an interview.

A Return On Investment (ROI) analysis will be required to accompany all requests to spend taxpayers’ money. Will the taxpayers get a better return on their money by contracting with private industry? Will the taxpayers be better served by spending their own money?

A Marketing Survey will be conducted before any Enterprise Fund Project is undertaken, e.g. remodel the Peach Theater. How many people will be customers? How much money will each customer spend? How frequently will each customer use the Project? Will this provide a ROI that is greater than any other use of the taxpayers’ money? [Enterprise Fund - refer to GASBS 34]