TRANSPARENCY Crane Building 307 West 200 South, Suite 5005 Salt Lake City, UT
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1 TRANSPARENCY
2 TRANSPARENCY A Clear Case for Including Local Governments and School Districts, Too View it online at: uploads/transparencyingovernment.pdf By Derek Monson Policy Analyst The Sutherland Institute heartily commends State Senator Wayne Niederhauser and members of the Utah Legislature for their efforts to make government more transparent to Utah citizens. The Institute also expresses appreciation to members of the Utah Transparency Advisory Board whose service and commitment to transparency add value to Utah. Copyright 2008 Sutherland Institute All Rights Reserved Cite as: Monson, Derek. for Including Local Governments and School Districts, Too, 2008 Sutherland Policy Report, uploads/transparencyinlocalgovernment.pdf
3 TABLE OF CONTENTS 1Contact members of the Utah Transparency Advisory Board and tell them what you believe should be included on the Utah Public Finance Website: NAME POSITION Jonathan Ball (Chair) John Nixon (Vice Chair) Stephen Fletcher Myron March Director, Office of the Legislative Fiscal Analyst Executive Director, Governor's Office of Planning and Budget Executive Director, Dept. of Technology Services Deputy Court Administrator/ Judicial Council Sen. Wayne Niederhauser State Senator John Reidhead, CPA Director, Division of Finance, Dept. of Administrative Services Rep. Ken Sumsion State Representative INTRODUCTION 4 The Case for Counties 5 Off-line Transparency Policies 5 Current Online Transparency 6 Understandable Information 7 The Case for School Districts 10 Similarities and Differences with Counties 10 Illuminating Reality 10 Government Innovation 12 What can I do? 13 Conclusion 15 Endnotes 16 2.Contact state legislators (see for names and contact information) and encourage them to support more financial transparency at the state and local levels. 3.Contact local elected officials and encourage them to support financial transparency by putting public finances online in an understandable format. 4.Use the Utah Public Finance Website (scheduled to be launched in mid-may 2009) to stay informed about how the state spends citizens tax dollars Sutherland Institute 2008 Sutherland Institute 3
4 INTRODUCTION Wihat does it mean for government to be open and transparent? Intuitively, it means that information about the actions of government is easy to obtain and to understand. As it becomes more difficult to access public information, or as that information becomes harder to understand, government becomes less transparent. (SB 38, 2008) that will facilitate more open government in Utah. 2 Guided by the Utah Transparency Advisory Board (UTAB) a board charged with putting state financial information on a public website in an understandable format implementation of the bill should lead to more financial transparency, which should hearten Utahns. their organizations are sufficient. 3 Therefore, the investment required to put more financial information online is a waste of public resources. In short, they do not see the case for more transparency in local government finances. It is noteworthy that representatives of cities and towns, while hesitant at first, have since become supportive of enhancing local transparency measures. If government, all Utahns will benefit from the results. The case for increasing financial transparency at all levels, in principle, has been made. 4 As Edmund Burke argued, however, responsible leaders recognize that both correct principles and practical considerations are important for good public policy. 5 Therefore, as a follow-up to the case for transparency in principle, presented here is the practical As simple as this definition may sound, countless hours have been Unfortunately, not all levels of government were included in the counties and school districts will similarly commit to transparent case for greater financial transparency at the local level. spent debating what it means for provisions of the bill. This was information about government to be easily accessible and comprehensible to citizens. not for any lack of vision or effort from the bill s two sponsors, Senator Wayne Niederhauser and Representative John Dougall. Rather, The Case for Counties Off-line Transparency Policies ing are by holding public budget hearings and by making print cop- Regardless of semantics, there is it was due to two factors: 1) fiscal Counties supply good examples ies of county budget documents little dispute that open, transpar- considerations stemming from de- of why the provisions of SB 38 are available. In practice, however, the ent government, as defined above, creased government revenue fore- needed in local government. This is transparency produced by these is a positive thing. For those in casts; and 2) objections from local because the level of financial trans- policies is minimal. Utah who embrace conservative groups, such as county govern- parency created by current county principles, this is because trans- ments and public school district policies is quite low. Policies de- For many hard-working citizens parency, by creating more public administrators, to the provisions veloped to make county finances who are busy supporting their fam- accountability, maintains represen- of the bill. transparent before the advent of ilies, attending budget hearings is tative government, and helps en- the Internet illustrate this point. difficult, if not impossible. This is sure a free society. 1 It is the second issue that should especially true for those living far concern Utah citizens. Some who Currently, the primary ways that from the meeting s location, which Just this year, policies were enact- objected asserted that, in practice, counties provide information to is common in many of Utah s large ed by Transparency in Government current levels of transparency in citizens about government spend- rural counties. For many, budget Sutherland Institute 2008 Sutherland Institute 5
5 hearings provide little access to like to know. Over time, this ex- are already doing this themselves, ulated counties along the Wasatch public-spending information, and perience has resulted in very few then including them in SB 38-type Front (Kane County s estimated transparency suffers. citizens attending budget hearings legislation may be a waste of both 2007 population was 6,440). 10 and infrequent requests for finan- effort and resources. While it may be more difficult for Procuring copies of budget docu- cial information. This is not due to small counties to meet require- ments from government can also a lack of desire for information by Of Utah s 29 counties, only 17 ments to include financial infor- be an arduous process. For those the public, however. 6 percent (five) have a direct link mation on their websites, it can be who have contacted government to current budget documents on done if there is a commitment to offices for financial information, Requiring counties to put financial their county s website. 7 An addi- transparent government. this point is clear. information online in a simplified tional 14% (four) have a direct link format, as SB 38 does at the state to previous years budgets, but no Four counties have links on their Oftentimes the public does not level, would significantly boost citi- link to their 2008 budget. 8 In all, webpages to the State Auditor s know who to ask for, resulting in zen access to government financial over 55 percent (16) of all coun- website, which puts most county multiple phone transfers and un- information. Due to widespread ties in Utah do not have any link budget documents online. 11 This derstandable frustration, or the availability of online access via in- to budget information on their laudable action by the State Audi- needed staff are out of the office on home and public-access comput- county s website. 9 tor makes financial information important business. When mes- ers, interested individuals could more accessible, even if indirectly, sages occasionally slip through simply bypass complicated current Interestingly, not all of these coun- and in this respect is likely to boost the cracks, some citizens receive processes and get the information ties are sparsely-populated, rural financial transparency. However, no response at all to information they desire through a few clicks counties. Conversely, not all those this does not fulfill the need for requests. In sum, due to practi- of a mouse. This would increase with current budget information greater transparency due to the cal realities that are not unique to financial transparency and public on their websites are densely-pop- second condition required for government offices, assisting citi- awareness of how tax dollars are transparent government: compre- zens to obtain print copies of bud- being spent. hendible information. get documents has only a modest effect on increasing government transparency. Current Online Transparency Understandable Information A valid practical question that this Following is a sample page from Faced with these options, many cit- point raises is whether or not a Davis County s 2008 budget, taken izens simply throw up their hands law is necessary to bring about from the State Auditor s website. 12 in the belief that the system is inac- the goal of getting county finan- For the average Utahn trying to cessible, or at least too complicated cial information online in an easily find a piece of information, the for them to learn what they would understandable form. If counties document reads like a magic eye: Sutherland Institute 2008 Sutherland Institute 7
6 An additional confounding factor is the length of the document. At 22 pages (including a one-page letter certifying its authenticity), the Davis County document is a relative lightweight. On average, a county budget document is 31 pages long, but the lengths range from a low of nine pages in Wayne County to a whopping 128 pages in Iron County. The largest share of county budget documents, nearly 1/3, falls to assure that the information is between 21 and 30 pages in length. presented in a simple format that is easy to understand. 13 Further, if As the length of a budget report the information on the website is grows, it becomes more difficult to searchable, the public will be able to understand, particularly in light of wade through pages of data to find the fact that it is meant for an ac- the information they want with countant s eyes. It cannot be ex- simple clicks of a mouse. pected that government financial reports will cater to every individu- For all these reasons, requiring al s needs, but it should be expected counties to implement the provi- that the government will take steps sions of SB 38 will make county stare at the page long enough and ment auditors in other words, ac- to ensure that financial reports can governments more transparent. something might jump out at you. countants. While these reports are be understood without an unrea- The associated costs, while they While the document certainly has a effective for ensuring appropriate sonable investment of time. should be considered, are basically lot of information, its complicated allocation of tax dollars, they are a cost of good government. Also, presentation makes it difficult to poor tools for communicating infor- The financial reporting requirements the significant savings generated by understand. mation to someone without an ac- of SB 38 address these problems transparency should mitigate some counting degree. In order to make through the board the bill creates of the costs. 14 For these reasons, The complexity of the informa- government truly transparent to to oversee website implementa- the costs of transparency should be tion stems from the fact that these the general public, a simpler style of tion. The UTAB has the authority viewed as investments, not losses. documents are made for govern- financial reporting is needed Sutherland Institute 2008 Sutherland Institute 9
7 The Case for School Districts Similarities and Differences with Counties Several of the points made about counties also apply to school districts. For instance, while many of Utah s 40 school districts make current budget information easy to access on their websites, some do not. 15 The lack of consistency across school districts underscores the need for greater financial transparency. While commonalities exist between counties and school districts, the case for boosting financial transparency in districts focuses additionally on how the requirements $34,565 of SB 38 can improve district governance. One district in particular, Ogden City School District, provides multiple illustrations. Illuminating Reality One way that financial transparency will improve district governance is by making sure that decisions are based upon correct information, as opposed to popular myths. A good example is the popular belief that public school teachers in Utah are all grossly underpaid. Currently, in the Ogden City School District a new teacher straight out of college will make $34,565 a year, based upon 189½ work days at 7½ hours per day. 16 In comparison, the $36,500 Starting Teacher Pay in Ogden City School District median earnings figure for a fulltime, year-round worker in Utah is $36, While this is six percent above a starting teacher s salary, the number of working days required for many full-time workers is disproportionately larger than the six percent difference in compensation. Further, benefits for a starting teacher are 27.4 percent of salary. 18 Some of those benefits, such as health insurance, are deducted from a teacher s salary. Others, like retirement benefits, are given in addition to salary. While data on benefits for the average Utah worker are scarce, it is arguable that they would be smaller than those of new teachers in Ogden. An equally notable figure is the average salary of public school teachers in Ogden: $44,199, before accounting for benefits. This is 21 percent higher than the median full-time earnings figure, and just 12 percent below median household income in Utah. 19 Add in benefits, however, and the total compensation jumps to $64,975, which is 29 percent above the statewide median household income and 12 percent above the median family income. 20 While it may be true that school teachers do not make extravagant salaries, the perception that their compensation is at the bottom of the barrel seems to be based more in myth than in fact, at least for the Sutherland Institute 2008 Sutherland Institute 11
8 Ogden City School District. This Last year, for instance, Ogden City the legal expertise necessary to pressure for more public account- means that policy decisions made in School District awarded a $95 mil- catch all nuances and particulars, ability for that spending, which response to this perception address lion contract for construction proj- such as the one included in the would lead to policy innovation and a false reality. ects. 21 To put the contract s size in Ogden contract. Therefore, the improved governance. perspective, total district expendi- better policy is simply to require Making teacher salary and benefits tures for the entire 2007 fiscal year that legal counsel review contracts Of course, there is no guarantee information more easily accessible were $111 million. 22 on behalf of the district to ensure that the appropriate political stars by requiring districts to post it on that the district is not agreeing to would align to bring this innova- their websites will take significant Unfortunately, a provision was writ- any unexpected obligations or in- tion about. But without transpar- strides toward dispelling such pub- ten into the construction contract appropriate restrictions. ency and an informed populace, lic misconceptions. With a more that prohibits the school district it is unlikely that such innovation well-informed citizenry, public from monitoring how the contrac- How could increased transparency would ever occur. scrutiny will focus resources on factually-based problems facing public schools. Additionally, deci- tor is spending these funds. 23 This means that important questions about whether and how this size- help in such matters? If local government contracts, once signed, were made easily accessible online, What can I do? sion-makers such as school board able amount of money is being interested citizens and third par- However compelling the case for lo- members will be equipped to make spent on the contracted project, or ties would likely discover these cal-government transparency may better policy decisions, based on regarding the accuracy of the con- legal landmines, and make them be, it will make little difference if more complete and accurate infor- tractor s bid, cannot be fully investi- publicly known. cities, counties, and school districts mation, which will improve district gated. As it turns out, legal counsel are not required to maintain trans- governance. was not consulted by the district be- As a consequence, citizens would parent government. The question Government Innovation fore the contract was signed. It is poor public policy to allow likely insist that local or state elected officials change the policy, which is not serving the public in- then arises: what can Utahns do to support and bring about more transparency at a local level? Another way that greater financial district representatives to award terest. If public demand for change transparency will make district contracts without first consult- grew strong enough, appropriate First, citizens can contact members administration better is by facili- ing someone with legal expertise. reforms could be enacted, such as of the Utah Transparency Advisory tating constructive reform of poor Contract language is often lengthy requiring legal review of contracts Board and let them know what they public policies. As these policies and cumbersome, as those who before school districts are allowed think state-level financial transpar- are changed, public resources will have ever read a contract will rec- to award taxpayer dollars. In other ency should look like (their con- be used more efficiently and gover- ognize. It is unrealistic to expect words, citizen awareness of govern- tact information is included at the nance will improve. all district representatives to have ment expenditures would create beginning of this publication). At Sutherland Institute 2008 Sutherland Institute 13
9 a recent UTAB meeting, a board member lamented the dearth of public input about what information should be on the state website, illustrating the need for more public involvement. 24 The state website is likely to be- ing an is a simple way to let legislators know that transparent government is an important issue that they should actively pursue. Third, citizens can contact elected city, county, and school district officials and encourage them Conclusion When the people are informed about government action, public administration will improve in both principle and practice. Evidence from counties and school districts bear this argument out. government. We have seen this commitment expressed by some state and local officials, while others doubt and even fight against efforts to increase citizens access to government information. come the blueprint for similar transparency policies at the local level. Therefore, by giving input to UTAB members, citizens can help real transparency materialize not only at the state level, but at the local level as well. Second, citizens can contact their state legislators and encourage them to support continued funding of the state website and expansion of the provisions of SB 38 to cities, counties, and school districts. Legislators names and contact information can be found online (visit scroll over Legislators on the left, to support online government transparency. The more local government officials see that it is important to citizens, the more likely they will be open to transparency. Fourth, the public can use the forthcoming state-finance website (scheduled to launch by mid- May 2009) to stay informed about how the government spends tax dollars. 25 Public involvement is crucial to the success of transparency. Without citizen participation, transparency loses much of the impact it could otherwise have as a means of increasing greater public accountability. Also, elected The requirements of SB 38 have the capacity to improve the effectiveness of current transparency policies, heighten citizen awareness of government action, correct misconceptions about public institutions, and encourage efficient innovation of public administration. While the potential upside of extending transparency measures is significant, its fulfillment depends upon several factors. Foremost among these is a commitment from both citizens and elected officials to support, in word and deed, open and transparent The people of Utah have a unique opportunity to ensure that the real and significant benefits of transparency are realized at the local level. The onus is upon citizens shoulders. If Utahns will take up the call to get involved, they can ensure that Utah remains one of the bestmanaged states in the nation, as well as a great place to live, work, and raise a family. They will also enjoy the freedom and liberty that are safeguarded by transparent government: a government that, with a reasonable investment of time, can be accessed and understood by both elected officials and citizens alike. where you can search either by ad- officials are less likely to support dress or by district maps to find a program they think citizens will their contact information). Send- not use Sutherland Institute 2008 Sutherland Institute 15
10 Endnotes 1. Monson, Derek. Transparency in Government Understanding Why Utah s New Transparency Law Facilitates Good Government, 2008 Sutherland Policy Report, transparencyingovernment.pdf. 2. Weeks, Eric N. SB 38 Transparency in Government, 2008, Legislative Printing Office, gov/~2008/ bills/sbillenr/sb0038.pdf. 3. Peterson, Steven H, Remarks made before the Senate Revenue and Taxation Standing Committee at their January 25, 2008 meeting. 4. Monson, Derek. Transparency in Government Understanding Why Utah s New Transparency Law Facilitates Good Government, 2008 Sutherland Policy Report, transparencyingovernment.pdf. 5. Kirk, Russell. Conservative Mind from Burke to Elliot, 7e, 2001, Regnery Publishing, Inc.: Washington, D.C. In the second chapter of his book, Kirk summarizes Edmund Burke s political thought, pointing out that Burke considered expediency and prudence, based upon practical considerations, of paramount importance to good policy. 6. Harris Internactive, Public Attitudes Toward Government Accountability and Transparency, 2008, Association of Government Accountants: Alexandria, VA This is based on a survey of Utah counties websites on July 25, The survey consisted of searching the auditor, clerk, treasurer and county commission portions of each county s website for a link to their 2008 budget. Four counties posted their 2008 budget: Box Elder, Kane, Salt Lake, and Weber. Summit County also had an active link to their 2008 budget, although after repeated attempts it simply returned a page stating webpage cannot be found. By way of information, county budgets are based on calendar years, unlike the state budget that is based on a July-June fiscal year. The counties with previous years budget information on their auditor s webpage were Cache, Davis, Emery, and San Juan. The counties with no budget information were: Beaver, Carbon, Daggett, Garfield, Grand, Iron, Juab, Millard, Morgan, Piute, Rich, Sanpete, Sevier, Tooele, Washington, and Wayne. Utah Population Estimates Committee, Population Estimates, Governor s Office of Planning and Budget Demographic and Economic Analysis, 2008, dea/popestimates.html. These counties were Duchesne, Uintah, Utah, and Wasatch. Piute county budget information for 2008 was not available on the State Auditor s website. 12. Rawling, Steven S. Davis County 2008 Calendar Year Budget, Utah State Auditor, 2008, /08xbdaco.pdf. 13. Weeks, Eric N. SB 38 Transparency in Government, 2008, Legislative Printing Office, gov/~2008/ bills/sbillenr/sb0038.pdf. 14. Sutherland Institute, How Much Will Transparency Cost?, 2008 Sutherland Policy Brief, sutherlandinstitute.org/uploads/ How_Much_Will_Transparency_ Cost_Policy_Brief.pdf. 15. Alpine, Beaver, Davis, and Salt Lake are good examples of school districts that make budget information easily available. Box Elder, Cache, Daggett, and Tintic are examples of districts whose budget information is either difficult to find or not available on their website. 16. Human Resources, Ogden City School District Teacher Salary Schedule, 2008, Ogden City School District, deptdocs/27/salary%20schedule/ Licensed%20Salary%20Schedule%20FY9.pdf. 17. Summers, Laura. Utah Foundation Research Brief: Is Utah Really a Low-Wage State?, 2008, Information obtained from the Human Resources Department of the Ogden City School District. 19. Utah State Office of Education, Educator Salary and Benefits, 2007, finance/statistics/demographic_reports/files/salary%20&%20benefits%20fy07.xls and Summers, Laura, Utah Foundation Research Brief: Is Utah Really a Low-Wage State?, 2008, org/briefs/2008_02_incomes.html. The average salary figure for Ogden school district is calculated based on reports from the district on individual teachers earnings. The number of days worked by these teachers may vary. 20. Summers, Laura. Utah Foundation Research Brief: Is Utah Really a Low-Wage State?, 2008, utahfoundation.org/briefs/2008_02_incomes.html. 21. Information obtained during an interview with John Gullo, Ogden City School District board member, on Tuesday, July 29, USOE School Finance and Statistics, Annual Financial Report - Expenditures, 2007, utah.gov/finance/finance/reports/ AFR_reports.htm. 23. Information obtained during an interview with John Gullo, Ogden City School District board member, on Tuesday, July 29, Monson, Derek. Citizens Must Help Work Toward Government Transparency, Deseret News, Sunday, July 27, Weeks, Eric N. SB 38 Transparency in Government, 2008, Legislative Printing Office, gov/~2008/ bills/sbillenr/sb0038.pdf Sutherland Institute 2008 Sutherland Institute 17
11 NOTES NOTES Sutherland Institute 2008 Sutherland Institute 19
12 Board of Trustees STAFF Gaylord K. Swim Founder, Justin C. Reber Chairman of the Board Paul T. Mero President Robert A. Alsop LaVar Christensen Cindy I. Kern Stanford D. Swim Daniel E. Witte Adjunct Fellows Paul T. Mero President Lyall J. Swim Director of Operations Jeffrey L. Reynolds Director of Communications Liv O. Moffat Manager of Development Stan Rasmussen Manager of Public Affairs Derek Monson Policy Analyst Matthew C. Piccolo Policy Analyst Lisa Montgomery Assistant to the President Allan C. Carlson, Ph.D. The Howard Center for Family, Religion & Society Bryce C. Christensen, Ph.D. Southern Utah University William Duncan, J.D. Marriage Law Foundation John Merrifield, Ph.D. University of Texas at San Antonio In the marketplace of ideas, an independent voice In the workshop of citizenship, a valuable toolbox In the public policy forum, a trusted colleague Per s o n a l Responsibility as the basis of self-government A free and prosperous Utah requires personal responsibility from its people. This means that every Utahn should act with personal initiative and not burden society. Rel i g i o n as the moral compass of human progress A free and prosperous Utah requires vibrant religious influence among its people. This means that every Utahn should seek some reflection of the Divine in their purpose in life. Pri v at e Pr o p e r t y as the cornerstone of economic freedom A free and prosperous Utah requires ownership of property. This means that every Utahn should seek to own their own home and protect the rights of property owners against government encroachment. Governing Principles Fam i ly as the fundamental unit of society A free and prosperous Utah requires strong family structures. This means that every Utahn should value and respect legal marriage, children, and intergenerational bonds. Cha r i t y as the wellspring of a caring community A free and prosperous Utah requires charity from its people. This means that every Utahn should first strive to become self-reliant in their personal affairs, and then generously and freely care for their neighbors in need. Fre e Ma r k e t s as the engine of economic prosperity A free and prosperous Utah requires valued production from its people. This means that every Utahn should welcome a diverse marketplace reasonably free of government intervention. Limited Go v e r n m e n t as a reflection of good government A free and prosperous Utah requires virtue from its people. This means that every Utahn should view their life within the larger context.
13 Crane Building 307 West 200 South, Suite 5005 Salt Lake City, UT
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