1. Large transfers between funds
Money moved from a restricted fund (utilities, capital, grants) into the general fund can be routine — or it can be a way to cover an operating shortfall without saying so. Ask for the legal basis for the transfer.
2. Contingency and 'other' line items that grow
A contingency line that jumps year over year is discretionary spending with no stated purpose. Compare the adopted, amended, and proposed columns side by side.
3. Contracts renewed without competitive bidding
Sole-source justifications and emergency procurement waivers should be rare. A vendor that appears across several departments deserves a closer look.
4. Deferred maintenance treated as savings
Pushing roof replacements, fleet purchases, or pipe repairs to the following year reduces this year's number and increases the eventual cost. Look for capital items that keep sliding.
5. Optimistic revenue assumptions
Check projected sales tax, permit, and enrollment revenue against the prior three actual years. A projection well above trend is a structural deficit waiting to appear mid-year.
6. Position counts that do not match salary totals
If headcount is flat but personnel costs rise sharply, ask about reclassifications, stipends, and overtime — they rarely get their own line.
7. Debt service growing faster than revenue
Compare annual debt service to total general fund revenue over five years. A rising ratio narrows every future council's options.
Questions worth asking on the record
Public comment is more effective when it is specific and answerable.
- What is the funding source for this transfer, and is it restricted?
- How does this revenue projection compare to the last three actuals?
- Was this contract competitively bid, and how many responses were received?
- What is the deferred maintenance backlog, in dollars?