Please begin by printing a hard copy of this 3-year timeline, in landscape mode:

http://supremelaw.org/cc/DoCo/2025budget/3xFY.timeline.gif

Please incorporate the following semi-random observations

after we drafted the latter 3-year timeline:

Begin by rewinding the clock one calendar year.

The most recent NOTICE OF BUDGET HEARING (5/30/2024)

shows a surplus on June 30, 2023 of $156,903,013.

But, the "adopted" starting balance was only $139,881,009

for the current FY 2023-2024.

Last year's NOTICE OF BUDGET HEARING (6/12/2023)

should have known, or closely approximated,

the surplus as of June 30, 2023.

With only 2 1/2 weeks left in that Fiscal Year,

prior experience alone should have easily allowed

a reasonable projection or expectation of the

actual "surplus" DoCo officials expected

for the starting balance on July 1, 2023.

The discrepancy of ~$17 Million is simply TOO LARGE:

http://supremelaw.org/cc/DoCo/2021budget/discrepancy.table.Version-3.htm

(see "Difference" of $17,022,004 below FY 2022-2023)

Now, even if accurate accounting data was not available

on 6/12/2023, the surplus AS OF THAT DATE should have

shown up in the Beginning Fund Balance for the current FY.

To illustrate, assume there were 3 more weeks in last year's FY:

52 - 3  =  49 weeks of available data:

extrapolate (49/52) x $156 Million  =  $147.8

In other words, it would have been much more reasonable

to "adopt" a Beginning Fund Balance that was based

on the actual surplus that was known on 6/12/2023, and

to extrapolate a reasonable projection for the remaining 3 weeks.

In our illustration above, assume the surplus was $147.8 on 6/12/2023;

then,

(52/49) x $147.8  =  $156.9

Instead, the Beginning Fund Balance that was "adopted" for 7/1/2023

was only $139,881,009.

Let's also consider what should happen to the budget for any one FY,

immediately after the required CAFR is completed and published,

typically near the end of December in each FY.

Even though the source data should flow from county officials

to the CPA hired to prepare a CAFR, let's consider what SHOULD HAPPEN

if the CAFR data are applied as updates to a Revised Budget

typically in early January.

That one policy change should result in eliminating the

large discrepancies that emerge between CAFR totals,

and these NOTICEs OF BUDGET HEARING.

Instead, we are left wondering how exactly

a difference of $17.0 Million can be explained

when Douglas County officials have chosen

to fall completely silent in this matter:

June 30, 2023:  Ending Fund Balance  =  $156.9 Million  ACTUAL!

July 1, 2023: Beginning Fund Balance  =  $139.8 Million

Return now to the latest NOTICE OF BUDGET HEARING (5/30/2024).

http://supremelaw.org/cc/DoCo/2025budget/Notice.of.Budget.Hearing.2024-05-30.png

Jump down to the line immediately above TOTAL REQUIREMENTS:

Unappropriated Ending Fund Balance

2022-2023  $156,903,013

2023-2024    $87,577,791

2024-2025    $68,623,786

Compare those same Ending Fund Balances

for all prior Fiscal Years!

The "trend" during those prior Fiscal Years was dramatic,

particularly when compared to $68 Million that is now

"approved" for next year FY 2024-2025.

Have Douglas County officials responded to fair criticisms

that they had repeatedly fabricated a fiscal "crisis"

when huge surpluses were easily confirmed by citing

the correct line items on all these NOTICEs OF BUDGET HEARING?

Such a false fiscal "crisis" was rendered more serious

when Douglas County Commissioners got tangled

in arguments with the Douglas County Sheriff;  and,

the Commissioners threatened to REDUCE the

public safety budget during one FY when the

surplus was closer to $150 Million.

Speaking only for myself here, I found that "threat"

to be extremely concerning, if not also totally disgusting.

Please add all of the above to our Preliminary Complaint

transmitted to you via email yesterday.

Thank you for your professional consideration.

Sincerely yours,

/s/ Paul A. Mitchell, B.A., M.S. (Retired / pro bono)

All Rights Reserved