1. Public budgeting and accounting
2. Forecasting revenue
3. Balancing needs and revenues – cities
4. Balancing needs and revenues – counties
5. Introduction to municipal purchasing
6. Inventory management and auditing – city
7. Purchasing – county
8. Inventory management and auditing – county
Budgeting in public sector organizations occurs in a very public environment which is sometimes plagued by political overtones and myopic thinking. Simply said, the budget process, is the planned acquisition and allocation of an organization’s financial, human and capital resources. The fact that these resources are limited is a major challenge to those policy makers and managers who work to allocate them optimally. Striking a balance between the effective and efficient delivery of responsive services and the long term development and preservation of the organization’s economic base is indeed a difficult task. Add to that the influence of societal values and political powers, and the road to a final course of action can be very rough, with many potholes along the way.
At the completion of this module participants will be able to:
- Understand the types of budgets and their relationship
- List the stages of a budget cycle and activities involved
- Discuss techniques associated with forecasting budget amounts
- Identify the purpose of a purchasing management system
- Discuss concepts and terms associated with inventory and asset management
- Understand the advantages and disadvantages of purchasing through contracts of other agencies
Supervisor for Project Accounting and Payables, Payroll, and Financial Management and Reporting; Office of Finance, Iowa Department of Transportation
BA in Accounting; University of Northern Iowa
Teacher certification in business education
MA in Public Administration; Drake University
Certifications: CPA, Certified Public Manager (CPM), and Certified Government Financial Manager (CGFM)
Cheryl Williams is a certified public accountant (CPA), certified Public Manager (CPM) and a Certified Government Financial Manager (CGFM) with a Master’s Degree in Public Administration from Drake University. She completed her undergraduate work in Accounting at the Des Moines Area Community College and University of Northern Iowa. She graduated from UNI with a BA in Accounting and a teaching certificate in business education.
Cheryl has 30 years financial experience in the public sector. Her career began in the Office of Auditor of State. For over 10 years, Cheryl gained experience working with several types of accounting systems learning internal controls, financial reporting, and compliance requirements. As Senior Auditor II, Cheryl was in charge of several state agency, community college and other governmental entity audits. Cheryl left the State Auditorâ€™s Office to become Accounting Manager in the Office of Finance at the Iowa Department of Transportation. She was in this position for 17 years and was promoted to Finance Director in July 2013.
City of West Des Moines Manager
BS in Computer Science; Iowa State University
MS in Community Regional Planning; Iowa State University
Scott Sanders is currently the City Manager of Des Moines, Iowa. He has held other Assistant City Manager and Finance Director titles in West Des Moines and Council Bluffs.
He has developed and implemented administrative policies relating to all three cities’ missions, goals, and objectives. He has been involved in preparing and providing oversight of Operational Budgets and Capital Improvements Programs (CIP). Acts as chief negotiator for contracts at the City of Des Moines. He assists in the development and implementation of strategic planning for the City; measures success through citizen surveys, developer surveys; addresses ongoing community relations issues and develops appropriate corrective procedures as necessary; coordinates and completes special projects relating to city-wide issues.
Scott is a graduate of Iowa State University with a BS in Computer Science, and a Masters degree in Community Regional Planning. He is a member of the International City/County Management Association and the Iowa City/County Management Association.
Member of the International City/County Management Association
Member of the Iowa City / County Management Association
Public Works Director, City of West Des Moines, Iowa
Bret has been with the City of West Des Moines Public Works Department since 1989. He started his career as an equipment operator for before moving into various managerial roles. He was promoted into the Superintendent of Public Works position in 1994 and into his current position as the Director of Public Works in 2008.
Bret has served as the APWA Iowa Chapter President and Delegate. In 2006 Bret was presented with the APWA Donald C. Stone Award for Excellence in Education. He was selected by the APWA in 2007 as one of the Top Ten Public Works Leaders in North America. For several years Bret chaired the National APWA Winter Maintenance Sub-Committee. He currently serves as a Past Chair with this group and is still actively involved. Bret currently is a member of the APWA Institute Review Committee and recently served as a member and Chair of the APWA Leadership and Management Committee.
He has served as President of the American Public Works Association Iowa Chapter and chaired the APWA Winter Maintenance Sub-Committee. Was presented the APWA Donald C. Stone Award for Excellence in Education in 2006. Selected by the APWA as one of their Top Ten Public Works Leaders in 2007.
Black Hawk County Engineer
BSE; Iowa State University
MSE; University of Washington
Cathy Nicholas has been the Black Hawk County Engineer since June 2008. Prior to that, she worked for the Federal Highway Administration for 17 years. Her most recent position there was serving as the Construction and Materials Engineer in the Olympia, Washington Division Office.
Cathy has a BSE from Iowa State University and a MSE from the University of Washington. She is a licensed professional engineer in Iowa and Washington State.
Other Institute course(s)
Equipment Superintendent; City of Iowa City, Iowa
Graduated from Kirkwood Community College Environmental Training Program
Tom Hansen was born and raised in Iowa City, Iowa. After high school, he spent 13 years in the private water conditioning industry. He graduated in 1990 from Kirkwood Community College – Environmental Training Program.
Tom has worked for the City of Iowa City for more than 20 years. He has worked for nine years in the Wastewater Treatment Division and then became the Equipment Superintendent. He is a current member of APWA, the National Association of Fleet Administrators and National Institute of Government Purchasing.
Member of APWA
Member of the National Association of Fleet Administrators
Member of the National Institute of Government Purchasing
City of Council Bluffs Superintendent of the Fleet Maintenance Division
BA in Banking and Finance; Buena Vista University
David McDermott is the Superintendent of the Fleet Maintenance Division for the City of Council Bluffs. He is responsible for the repairs and upkeep of the City’s fleet of 466 pieces of equipment. The 15 employees of his department conduct annual and preventative maintenance inspections on the equipment not only in Public Works, but also the Parks, Police, Fire, and Health/Recycle Departments of the city. Through cooperative agreements, they also provide the same to equipment owned by the Council Bluffs Schools, Carter Lake Fire and Police, and the Pottawattamie County Assessor.
Before working for the City, Dave has several years in industry. He has worked in the tractor manufacturing and pipe producing fields for 28 years. He served in several capacities from mobile equipment repair, machine maintenance repair and several supervisory positions. He obtained journeyman status in both auto mechanics and machine maintenance. Before leaving the pipe industry, Dave was in mid management with control of all pipe inventory.
Dave has a Bachelor of Arts Degree from Buena Vista University. He received his degree in 1994 with a major in Banking and Finance.
Dallas County Engineer (retired 2015)
Graduate of both Iowa State University and the University of the Wisconsin
Licensed land surveyor in Iowa
Jim George is a graduate of both Iowa State University and the University of Wisconsin. He worked for 15 years with consultants before becoming involved with county road departments.
Jim began his public career in Polk County as an Assistant County Engineer, then was appointed as the County engineer in Des Moines County. He was the Dallas County Engineer for over many years until his retirement in 2015.
Jim served on numerous Iowa County Engineers Association committees, including president of that organization and was a member of NACE.
Serves on numerous Iowa County Engineers Association (ICEA) committees
Past president of ICEA
Member of NACE
Other Institute course(s)
Basic Management Skills
Formerly, Marion County Engineer
Roger Schletzbaum was the Marion County Engineer for many years until his retirement in 2014. Prior to becoming the Marion County Engineer, Roger served 13 years on the City of Des Moines Engineering Staff and seven years at the state level with the Iowa D.N.R. Roger has managed several award winning projects and was named Government Civil Engineer of the Year in 2008 by the Iowa Section of ASCE. Roger is a member of the Iowa and National County Engineers Associations, the American Public Works Association, and the American Society of Civil Engineers.
Member of the Iowa County Engineers Association
Member of the National County Engineers Association
Member of the American Public works Association
Member of the American Society of Civil Engineers
Named Government Civil Engineer of the Year in 2008 by the Iowa Section of ASCE
Was the Marion County Deputy Auditor at the time of the presentation
Lorri Jahner was the Marion County Deputy Auditor by the time of this presentation. Her various responsibilities included fixed asset reporting, property/casualty insurance management, financial reporting, and elections. She has previously been employed by Coopers & Lybrand as a member of their professional staff and by Hawkeye Insurance Services as an accounting supervisor.