The Legislature should require cities and counties to undergo a third-party efficiency audit before holding an election to exceed the voter-approval tax rate.

Key points

  • Historically, governments have struggled to evaluate their own spending objectively. As a result, government budgets and programs have tended to grow larger than necessary.
  • Efficiency audits—also known as performance audits—can help decision makers evaluate a governmental entity’s budget and operations to ensure sound management and a prudent use of tax dollars.
  • The Legislature should require cities and counties to undergo a third-party efficiency audit before holding an election to exceed the voter-approval tax rate.
  • As envisioned, the governing body would not be required to adopt any of the audit’s recommendations; however, it should be mandatory that any findings be disclosed to and discussed with the public.
  • The deluge of one-time federal monies requires an extra measure of vigilance and taxpayer protection.