You are on page 1of 18

Office of Linn County Auditor FY2015 Budget Review by Joel D.

Miller Linn County Auditor January 17, 2014

Page 1 of 18

VISION Every person engaged in local government (Office of Auditor).

Every eligible person exercising their right to vote. (Elections Services) Every County employee acting in the best interests of taxpayers. (Accounting Services)

MISSION To provide exceptional customer service in a cost effective manner, to ensure fairness in the elections process, to maintain accurate financial records, real estate data, and Board minutes. (Office of Auditor)
To provide all residents the most efficient and responsive public services while maintaining sound fiscal management in order to enhance the quality of life in Linn County. (County of Linn)

GOALS To be the most open and transparent government office in the State of Iowa.
Example: We routinely fulfill open records requests the day of the request or within one business day.

To exceed their expectations. Example: On a frequent basis, we receive feedback from

customers complimenting our employees on great service. (For instance: David Langston email 11/15/2013)

Eliminate the possibility of ineligible felons voting on Election Day. Reason: In

November 2008, we had 12 ineligible felons register to vote and vote on Election Day; and in November 2012, we had 6 ineligible felons do the same. We could have deterred these ineligible felons from becoming entangled in the criminal justice system if we had processed their voter registrations via electronic poll books operated by PEOs (precinct election officials) in every precinct on Election Day.

Solicit and consider feedback from customers when making decisions (County Strategy 1, Goal A = S1Ga). Example: We talked to the Superintendent of the Cedar Rapids
School District, the Sheriff, and the Marion Police Chief prior to placing peace officers in schools
Page 2 of 18

and daycares on election days. On and after election day, we received positive feedback from parents and school staff praising our proactive action.

Select and retain qualified people and provide high quality training (S1Gb).
Example: A recently hired employee came to us with a Master of Science degree in Urban & Regional Planning and an existing employee has an MBA (Masters in Business Administration). Overall, 9 of 16 or 56% of our employees have bachelor degrees or above. Four employees have associate degrees and one is pursuing an associate degree. In summary, 14 of 16 employees, i.e., 87% of our employees have a post high school education. One employee has been designated by The Election Center as a Certified Elections Registration Administrator (CERA) and another employee is currently pursuing CERA certification. Five employees have been designated by the State of Iowa as SEAT (State Elections Administrator Trained) certified and two are pursuing SEAT certification. One employee is a Certified Government Finance Manager (CGFM) and another employee is a certified Geographical Information Systems Professional (GISP).

Maintain regular communications with the public (S2Ga). Example: Prior to the
Cedar Rapids Runoff Election, we reminded voters of the election via email, automated phone calls, ads in The Gazette and Penny Saver, Twitter, and press releases. Example: As Auditor, I regularly hold Listening Posts at coffee shops, restaurants, and convenience stores across the County for the purpose of soliciting direct feedback from constituents.

Share and discuss important information with employees (S2Gb). Example: Initiated
monthly all-employee meetings from 7:30-7:55am to review past month activities and discuss future activities.

Educate the public by providing information about who we are and what we do (S2Gc). Example: I recently made hour long presentations to the local chapters of the Project
Management Institute and the Institute of Internal Auditors. Educated the audience on the County and the Office of County Auditor.

Promote and share successes (S2Ge). Example: We used five vote centers in the Cedar
Rapids School District for the September School Elections. Those vote centers were an extension of a practice previously used in other County school districts. We received positive feedback from the voters, precinct election officials, and school employees.

Build, rebuild, and maintain County buildings, equipment, and facilities, including damage caused by the Flood of 2008 (S3Ga). Example: The conversion of the Countys
Page 3 of 18

Colect system to Aumentum and its predecessors began prior to me becoming Auditor in 2007. While the conversion is incomplete, its expected to be completed in 2014. The project would not have been a success without the direct involvement of dedicated employees in the Auditors Office.

Increase energy efficiency (S3Gc). Example: No single user printers exist in the Auditors
Office, i.e., everyone including me uses one of the workgroup multi-function printers and those printers have been defaulted to duplex printing in black & white. In addition, the plotter, 11x17 printer, and large scale scanner in Real Estate can be accessed by any PC on the intranet. Those devices are frequently accessed by GIS, and to a lesser extent by the Recorder and the County Assessor.

Maintain and enhance technology utilizing the employee technology committee (S3GD). Example: We have participated in every meeting of the technology committee over
the past few years and we stand ready to participate in any future meetings if/when they occur.

Collaborate to address problems, common issues, concerns, or needs (S5Ga).

Example: After the County Attorney (CA) indicated he would not prosecute double-voters, we stepped up the training we provide to precinct elections officials in an attempt to eliminate double voting. Example: After the 2008 general election, the CA prosecuted 12 ineligible felons for voting. After the 2012 general election, the CA prosecuted 6 ineligible felons for voting. In the 2014 general election, every precinct should have an electronic pollbook that can be used to pre-screen election day registering felons to determine if they are eligible to vote. This prescreening could result in zero ineligible felons voting in 2014 and beyond.

Actively engage in open communications and build equitable relationships (S5Gb).

Example: After hearing about Minneapolis success in using 311 phone services to support elections, we contacted our locally operated 211 call center an affiliate of the United Way. Starting with the September 2013 school election, we utilized 211s information & referral services to provide 7x24 phone services to voters. Although utilization of 211s services by voters was minimal for the recent Fall elections, we expect the utilization to increase during the upcoming 2014 primary and general elections.

Collectively define roles and responsibilities in partnerships (S5Gc). Example: After

the 2012 general election and the 2013 gambling eleciton, we referred 100 elections law complaints to the Sheriff for investigation. We provided documentation and the on-going support needed by the Sheriff to proceed with the investigations. The Sheriff provided case numbers and the status of charges, if any, on each one of the complaints.

Page 4 of 18

Provide opportunities for increased partner interactions (S5Gd). Example:

Convened meeting with two adjoining fire districts for the purpose of resolving a dispute over which parcels were subject to taxation by which district. We stand ready to provide maps and other real estate support once the two districts agree on the boundaries. Example: The Iowa Secretary of State does not have GIS trained employees to fully document annexations approved by the City Development Board. We signed a contract with the SOS to provide ongoing GIS support, which has benefitted the State, cities, and voters because each annexation affects taxes, voters, and representation by elected officials.

Address emerging trends (S5Ge). Example: Introduced Employee Self Service Program
(ESSP) so that employees could access electronic versions of pay stubs and W2s on a 7x24 basis at home or at work. ESSP allows employees to obtain these documents in a timely manner should they require them for any reason, e.g., to consummate a home mortgage.

Develop and cultivate diverse and respectful employee relationships (S6Ga).

Example: Adjusted the permanent working hours of at least one employee to accommodate the work hours of her spouse and the hours of her childcare provider.

Promote positive results through employee empowerment (S6Gb). Example: One

bargaining unit employee provides timely updates to the public via @LC_Elections (Twitter) with little management oversight. Example: Transactions/inquiries at our customer service counters are handled by front line employees with rare assistance by managers and/or escalations to management.

Recognize and acknowledge employee achievements (S6Gc). Example: Employee

achievements are shared on Twitter, press releases, and at monthly all-employee meetings. Management also utilizes all-employee emails and short notice meetings to provide timely feedback to employees. Example: On 1/14/2014, congratulated 4 key employees for completing the annual valuation report. Recognized their achievement by providing bagels for them and their coworkers, i.e., the 36 employees of Information Technology and the Office of Auditor.

Offer effective and applicable employee training (S6Gd). Example: Four employees in
Accounting Services are pursuing Certificates in Accounting Compliance (CAC).

Create and support a safe, positive, fun, and engaging work place (S6Ge). Example:
I have encouraged loyal opposition since Day One. Employees are unafraid of asking questions and challenging the status quo. Example: On their birthdays, employees bring treats to share with coworkers. Employees with gardens frequently bring in-season fruits and vegetables to
Page 5 of 18

share. Management randomly provides bagels and treats for the employees. Example: I have hosted a Holiday/Christmas Party for employees and their guests at my personal expense in five of the seven years I have served as County Auditor. Example: In the first few years, I and some of the employees sang Happy Birthday to every employee in the Auditors Office and som e of the Facilities employees. On occasion, I still sing Happy Birthday to employees.

Demonstrate use of financial analysis in County decisions (S7Ga). Example: The

Board of Supervisors (BOS) minutes published in the newspapers are usually less verbose than the minutes approved by the BOS. We make a conscious effort to balance t he publics interests vis--vis the content legally required to be published in order to reduce the spending of tax dollars.

Recognize employees for fiscally responsible decisions (S7Gc). Example: Accounting

Services employees recently discovered that the County does not pursue the recovery of rent deposits provided to landlords renting to rent assistance clients. This finding was the result of one employee asking one question: What happens to the rent deposit?

Identify potential liabilities and exposures to minimize risk (S7Ge). Example: As a

result of a claim made after the 2010 election, we committed to providing public records as-is versus customizing public records, e.g., by sorting voters and their addresses. Customizing a public record increases the likelihood of an error, which may increase the Countys liability if the customized record is relied upon and later found to be inaccurate. Example: I ask employees to diligently claim mileage when they are using their privately owned vehicles (POV) for official business. I believe its important that employees differentiate between using their POV versus County vehicles when conducting official business to substantiate whether the employee or the County was deriving a benefit if/when an accident occurs while driving. In addition, the accumulated mileage claims may someday justify the purchase of a County vehicle to be used by employees for official business.

EXECUTIVE SUMMARY During the current FY2013/14 budget year, the Office of Linn County Auditor has endured and survived unplanned and unbudgeted changes to its organizational structure. These changes were initiated and executed by the Linn County Board of Supervisors (BOS).

Page 6 of 18

On April 1, 2013, the Auditors oversight and management of Linn Countys Facilities organization was reassigned directly to the BOS. On July 1, 2013, the Auditors oversight and management of Linn Countys GIS (Geographical Information Systems) Services was reassigned directly to Linn County Information Technology (IT), which reports directly to the BOS. The overall result of these changes means that the number of employees and the size of the budgets under the control of the Auditor have been drastically reduced from the current fiscal year to the next fiscal year. While we can argue about the merits of the changes occurring in 2013, the purpose of our review is to make sense out of the actual spending that has occurred in the as-is organization in the current year. And then use that data to forecast the appropriate amount of funding needed in the next fiscal year to meet the statutory requirements imposed upon the Office of Linn County Auditor by the Code of Iowa and other legal authorities.

ORGANIZATION Personnel Barring any unforeseen circumstances, the number of full-time equivalent (FTE) positions should remain the same for the Office. Currently, we have two (2) part-time temporary employees (PTTE) doing the work of one FTE Real Estate Specialist position. We are submitting an offer to convert these two existing PTTEs to one FTE. Based upon the information we have provided in the offer, we have no reason to believe the work requirements in Real Estate will be reduced by Aumentum, the new software system that replaced Colect. In fact, we believe the opposite is true, i.e., that Aumentum actually increased the workload in Real Estate due to the way it processes some real estate transactions.

Page 7 of 18

According to Finance & Budget, the number of FTEs working in the Office now is less than the number of actual FTEs in FY2005. Heres the breakdown for each year since FY2005: FY2005 17.28 actual FY2006 17.00 actual FY2007 18.70 actual FY2008 18.40 actual FY2009 18.80 actual FY2010 17.80 actual FY2011 17.50 actual FY2012 17.50 actual FY2013 16.00 actual FY2014 19.10 proposed vs 16.00 current plus 2 PTTEs (1/17/2014) FY2015 17.00 proposed (includes offer)

Span of Control I have three personnel reporting to me, i.e., the First Deputy Auditor, the Deputy Commissioner of Elections, and an executive assistant. My span of control is one manager for three direct reports 1:3. First Deputy Auditor Shoop has eleven personnel (includes 2 FTTEs) and ten positions reporting to her, i.e., five personnel in Real Estate Services, four personnel in Accounting Services, and two personnel in Property Tax Services. Deputy Thompson reports to Shoop and splits his time between Tax Services and Accounting Services. Shoops span of control is one manager for eleven direct reports 1:11.

Page 8 of 18

Deputy Auditor & Deputy Commissioner of Elections Box has three FTE employees reporting to him and adds up to twenty-five temporary assistants to meet the statutory requirements for local, state, and federal elections. Boxs non-election season span of control is one manager to three direct reports 1:3; however, his election season span of control can easily climb to one manager for twenty-five direct reports on the day before a major election 1:25. On a presidential election day, Boxs span of control can surpass 1:100+, i.e., one chairperson for each of the 86 precinct polling places plus one or two chairpersons for the special precinct board plus three FTEs plus voting machine technicians plus polling place rovers plus other temporary assistants. In contrast, the Polk County Auditor has one Elections Manager managing four Deputy Commissioners of Elections and six other FTEs, i.e., eleven FTEs to our four FTEs. For comparison, on 12/2/2013 Polk County had 269,129 active registered voters whereas Linn County had 141,109 active registered voters. Polk County has 275% more FTEs dedicated to elections than Linn County whereas Polk County only has 90% more voters than Linn County. Conclusion: The Office of Linn County Auditor is one of the flatter, if not the flattest, organization in the County with the one of the larger, if not the largest, span of controls of any organization in the County. In addition to managing an organization and managing personnel within an organization, each management person like most County management personnel - is performing some work that could be performed by bargaining unit personnel if the organization had a surplus of bargaining unit personnel.

Page 9 of 18

BUDGET TRENDS Fiscal Year 2008 2009 2010 2011 2012 2013 2014 2015 Budget $1.651 $1.934 $2.016 $2.105 $2.160 $2.217 $2.386 Appropriation $2.386 $2.386 $2.386 $2.386 $2.651 $2.880 $2.123
*Expended YTD 1/6/2014

Expenditures $1.698 $2.253 $2.016 $2.166 $2.306 $2.698 $1.151*

Unspent $688 $132 $370 $220 $345 $181

All $ in millions of dollars

BUDGET ASSUMPTIONS Background - The Office of Auditor Organization 02 - receives funds from the General Fund (101) and the General Supplemental Fund (102). Both funds are derived from property taxes. Organization 02 contains five functional divisions. Administrative Management Services (90100) and Real Estate Services (90103) F/N/A GIS Administration are funded by Fund 101. Elections Administration (80000), General Elections (80001), and Local Elections (80100) are funded by Fund 102. No local elections are scheduled to occur in the future fiscal year; therefore, no revenue and no expenditures have been budgeted for Local Elections and local elections expenses are not included in any other division. Revenue The Office of Auditor typically generates less than $10K in revenue per fiscal year and the same should be true for FY2014/15. State liquor license fees for the current fiscal year are projected to be $5K and the same assumption is made for the future fiscal year. And while Elections Services receives revenue for administering local elections that revenue only covers about 90% of our costs for any given election due to restrictions on what may be charged back to the local

Page 10 of 18

governments, e.g., voter registration expenses may increase due to an election but those expenses may not be charged back to cities or schools. Salary & Benefits Objects 1001-1133 and 110-113B are taken directly from the P91 dated 12/4/2013. The exceptions are Salary Part-Time (1004) and Overtime Bargaining Unit (1023). The primary driver of both exceptions in the current year is the conversion from Colect to Aumentum. While I expect the conversion to be completed in the current fiscal year, the additional workload caused by the new screens in Aumentum will require an additional FTE in Real Estate to maintain the current level of services to customers of Real Estate. Maintaining the integrity of the real estate records system, i.e., the accuracy of ownership and accuracy of property descriptions is a top priority for the Office of Auditor. If an FTE is not approved, then the existing levels of funding for both exceptions should be approved for the future fiscal year along with the funding requested in Contract Labor (487). Parts (241) - Unused line item Fuels (250) Gasoline for the county owned van used by Elections, as well as, gasoline used in the delivery van rented to deliver/pickup voting machines and gasoline used in rental cars used to support elections. Assumption: First half of
FY2014 run rate doubled equals request for FY2015 (1HFY14x2).

Stationery, Forms, Supplies (260) Envelopes, letterhead, check stock, business cards, copier paper, and other office supplies used in every division. Assumption:

Magazines, Periodicals, Books (261) Used occasionally by every administrative division to support the continuing education efforts of employees. Newspaper subscriptions are purchased so employees can remove deceased voters from the voter registration system, as well as, confirm that the legal notices submitted for publication are published as required. Newspapers purchased: Des Moines Register, Corridor Business Journal, Linn-Newsletter, Marion Times, and Mount Vernon-Lisbon Sun. Assumption: Same as FY14 budget.

Page 11 of 18

Election Supplies (264) Used primarily in Local and General Elections for the purchase of supplies directly related to those elections. Used by Elections Administration to purchase supplies that cannot be charged to any election, e.g., we added a privacy shield for the Automark used in the lobby for early voting.
Assumption: Purchases made to meet requirements of law and demand of voters with the 2014 general election creating more demand than any election in the current fiscal year.

Voter Registration Supplies (264A) Used to pay for voter registration forms, election-day registration forms, and envelopes. The VR form was recently changed and new forms will have to be printed for future elections. Assumption:
Current run rate and past budgets not relevant to next fiscal year.

EAID Supplies Unused line item Copier Supplies (269) Used primarily to pay for leased copiers and supplies not covered by warranties. Accounting Services has one multi-function B&W copier and another multi-function copier is used by all divisions. A low capacity multifunction copier is located at the Election Depot. In the future year, we plan to replace an almost worn out HP9000 printer with a high speed multi-function copier capable of the edge-to-edge printing and the print resolution required for ballots. This copier will allow us to print higher quality ballots in-house while reducing the demand for outside printing. Last year, the BOS approved the purchase of a ballot-on-demand printer. Upon reviewing the final specifications of the preferred BOD printer, we determined the printer would slow down the processing of absentee voters and therefore was inadequate for our purposes. An off-the-shelf multi-function printer can provide the flexibility we need to print ballots in our office while at the same time replace an almost worn out printer that has served us for 7+ years. Assumption: Monthly
lease payments will increase by the cost of one additional multi-function printer.

Minor Equipment, Hand Tools (290) Used to pay for the acquisition of PCs, printers, scanners, and voting machines not on ITs replacement schedule.
Assumption: Biggest risks for failure are voting machines, elections tabulating server, and heavy duty PCs used in Real Estate.
Page 12 of 18

Official Publications, Legal Notices (400) Used to pay for newspaper notices and other announcements related to specific elections. Assumption: Costs driven by
elections. The more elections, the higher the costs.

Typing, Printing, Binding (402) Used to pay for non-ballot printing related to NCOA (National Change of Address) and NVRA (National Voting Rights Act) compliance activities which are more costly during general elections due to more voter activity and more party/candidate activity. In addition, we plan to be more proactive in notifying voters of absentee voting in our office and at satellite polling places in order to reduce the cost of USPS postage required for two-way mailings. Assumption: Current run rate and past budgets not relevant to next fiscal year. Photocopying, Duplicating Services (403) Unused line item Printing of Ballots (405) Used to pay for ballots related to specific elections.
Assumption: Current run rate and past budgets not relevant to next fiscal year.

Contract Carriers (410) Unused line item Contract Carriers Voting Machines (410C) Costs associated with renting box truck to deliver voting machines before elections and retrieve voting machines after elections. Assumption: Costs driven by elections. The more elections, the higher the

Postage, Mailing (412) Used primarily by Local and General Elections to pay the USPS for mail not processed by the County Mail Room, e.g., business reply postage used to return absentee ballots to Elections and postage used on any additional notices sent to voters by direct mail firms. Assumption: Costs driven by
elections. The more elections, the higher the costs.

Employee Mileage Expense - Non-Educational (413) Due to the reorganization of Facilities, the Chevrolet HHR shared by Facilities is no longer available to our Office. Employees are urged to claim mileage for official business conducted using their privately owned vehicles (POV) to determine if the purchase of a County owned vehicles is justified. As employees realize they are subsidizing the County for driving their personal vehicles and/or when gasoline costs increase, I
Page 13 of 18

expect employees to claim additional reimbursements for official use of their POVs. Assumption: Past budgets and run rates are not likely relevant for future years. Election Official Mileage (413B) Used to reimburse precinct election officials (PEO) for round trip mileage to training classes and polling places. Assumption:
Costs driven by elections. The more elections, the higher the costs; plus, we are slowly moving to the year round training of PEOs in order to improve the quality of elections services on Election Day.

Phone (414) Used to reimburse employees for using personal cell phones for official business. Also used to pay for cellular service for County owned cell phones, Wi-Fi hotspots, and pay-per-use phones used to support elections and precinct election officials. Assumptions: One employee receives full voice & data
reimbursement and two employees receive partial reimbursements. One employee is assigned a County owned cell phone. Other costs are driven by the number of elections.

Telephone Repair, Charges (414C) Unused line item Education, Training Registration, Mileage, Per Diem (422) Used to pay for the costs of web based and Iowa based continuing education and training courses, conferences, and seminars. Assumption: Employees holding certifications are expected to
keep certifications current/active. Some new employees are expected to become certified and/or required to become certified to retain their positions. Some employees are expected to participate in state based organizations, e.g., ISAC, ISACA, SEAT, ICIT, and PMI.

Education, Training Out of State (422G) - Used to pay for the costs of out of state based continuing education and training courses, conferences, and seminars. Assumption: Employees holding certifications are expected to keep certifications
current/active. Some new employees are expected to become certified and/or required to become certified to retain their positions. Some employees are expected to participate in national/international organizations, e.g., ESRI, NACO, IACREOT, and The Election Center.

Consultant Fees (423M) Unused line item. Web Page (423N) Unused line item, but could be used to pay for enhancements to the County web site, i.e., CivicPlus, that are not under contract.

Page 14 of 18

Legal, Court Related Services (425) The County Attorney (CA) is required by law to equally represent each of the ten county officers. When he has a conflict of interest wherein he cannot represent an officer, he is required to notify the BOS of the conflict and request that the BOS fund an outside attorney for the purpose of representing the officer. Assumption: When the Miller v BOS lawsuit concludes, the CA
will have to determine a way that his office can represent two opposing county officers at the same time or additional funding will be required to support the officer who is not represented by the CA. Since the CAs preference has been to represent anyone except for the Auditor, I am requesting $5K to cover the cost of hiring an outside attorney. The Iowa Attorney General assigns attorneys to represent the various State Officers and divisions within the State. I believe the CA needs to do the same as my discretion and duty to audit may place me in conflict with other County Officers or County departments.

Office Equipment Maintenance (444) Unused line item. Contract Maintenance Computers (448) Used to cover the costs of service agreements on the large scale plotter and scanner used by Real Estate.
Assumption: Service agreements are less expensive than pay-as-you-go repairs plus service firms usually provide more timely services to customers on contract.

Contract Maintenance Voting Machines (448F) Used to pay for service agreement on voting machines and for the rental of a high speed ballot scanner.
Assumption: As a result of using pay-as-you-go for voting machine repairs, the manufacturer reduced the cost for a service agreement on the voting machines to a cost similar to what we had been paying, plus the manufacturer picked up the risk of additional failures, if any. Due to the increase in absentee voting, we plan to rent a high speed ballot scanner to count the absentee ballots in lieu of hiring 20-30 PEOs to process absentee ballots. In addition, we should be able to reduce the number of optical scanners rented to process absentee ballots. Both of these actions should make the rental of the high speed scanner close to cost neutral, as well as, improve the control of the ballots by reducing the handling of the ballots by the PEOs.

Polling Places Rent (456) Used to rent polling places for elections. Assumption:
We do not pay more than $75 per voting place per election and no landlord charges us more than $75 per election.

Election Miscellaneous Equipment Rental (459) Used to pay for rental items needed to help elections run more efficiently or effectively. Assumption: Sometimes
Page 15 of 18

we need to rent chairs, crowd control ropes, tables, and other items to segregate a polling place from its surroundings or to equip a polling place with furniture for the PEOs or voters. For example, as the age of our voters increases, we need more chairs/benches for them to rest on while they vote or wait to vote.

Notary Bond (466) Used to pay for the fees associated with employees being notary publics (NP). Assumption: The commissions for the six NPs within the Office expire
in FY15 and the cost to renew is $30 per NP.

Custodial Services (471) Used to pay for custodial services to landlords when the cost is not included in the rent. Assumption: No landlord has charged us for custodial
services in the past and we do not expect to be charged in the future.

Dues, Memberships (480) Used for membership fees resulting from participation in local, state, national, and community organizations. Assumption:
No single membership costs more than $500 per year per employee.

Contributions to Other Governments, Organizations (481) Used to reimburse other governments for fees charged to the County. Assumption: The Iowa Secretary
of State charges counties to access I-Voters, the statewide central voter registration system. The fee is 13.5 cents per voter and our fee is based upon 160K registered voters. The fee is expected to increase in future years.

Election Officials (482) Used to pay PEOs for working on election days and for paying them to attend year round training. Assumption: Currently, the highest wage
paid to any PEO is $10 per hour plus overtime after 8 hours. That wage rate was established five plus years ago. As we finish deploying electronic poll books to each of the 86 precincts, we may need to increase the hourly rate to attract a larger number of computer savvy PEOs to operate the poll books. One of our goals is to eliminate the possibility of ineligible felons voting on Election Day. We need an electronic poll book operated by a qualified PEO in every precinct in order to realize that goal.

Protection, Security Services (486) Used to pay for peace officers in the polling places on election days. Assumptions: We have 86 precinct polling places with 16 located
in schools or daycares. We assign peace officers to those schools/daycares during the hours children are present. Currently, these peace officers charge about $45 per hour. We assume that charge will remain constant for the future year.

Page 16 of 18

Contract Labor (487) Outside labor utilized to supplement the Office as allowed by Code of Iowa 331.503(2). Assumption: BOS will NOT approve request for FTE real
estate specialist submitted as an offer. Cost = $40K. We will continue to convert paper documents into electronic images stored in Docuware utilizing one or more local vendors. Cost = $20,229 We will continue to use temporary assistants to supplement voter registration and other activities which cannot be covered by employees which are also non-chargeable to local or general elections. Cost = $15K We will continue to use temporary assistants to support local and general elections and the costs of the assistants will be charged to the elections they support. Cost = $70K

Taxable Expense (493) Unused line item Office Equipment, Furniture (636) Used for office equipment and furniture.
Assumption: Used for repair or replacement of any and all office equipment which may be damaged throughout the future year.

Voting Machine Purchase (642) Unused line item. Assumption: We have a sufficient
number of spare voting machines. Our preference would be to rent rather than purchase additional voting machines as our current model of voting machine is no longer being manufactured.

Data Processing Charges (710) Unused line item for internal chargebacks Central Store Charges (720) Used by Finance & Budget to regulate appropriations approved by BOS for the Office. Assumption: This line will not be used
in the future year.

Codes, Directory (721) Unused line item for internal chargebacks Micro Computer Supplies (722) Unused line item for internal chargebacks Duplicating, Printing Charges (730) Unused line item for internal chargebacks Copying (730A) Unused line item for internal chargebacks Postage (740) Internal chargeback for postage processed by the Mail Rooms postage meter. Assumption: Mailing out voter registration cards and other non-ballot
Page 17 of 18

Elections correspondence comprises the greatest amount of postage costs. The legal notices issued by Real Estate comprise the next greatest amount.

Postage Ballots (740A) Internal chargeback for postage processed by the Mail Room's postage meter. Assumption: The majority of early voting in the general elections
will be conducted by mailing ballots to voters.

Gas (750) Unused line item for internal chargebacks Vehicle Repairs (750A) Internal chargeback by Sheriffs mechanics for repairs performed on van used by Elections. Assumption: Van used by Elections can be repaired
and the repair costs are reasonable

Maintenance Garage Overhead (750B) Unused line item for internal chargebacks Telephone (780) Internal chargeback by Countys IT department for providing voice services to desktop phone sets used by employees. Assumption: Every
employee and every temporary assistant working at a desk have a phone handset.

Car Pool (790) Unused line item for internal chargebacks Salary, Administration (9703) Unused line item for internal chargebacks

Page 18 of 18