Finance

Public Employees Leadership Institute
Home | AboutCourses | Testimonials

 

Modules

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
7. Purchasing – County
8. Inventory Management and Auditing – County


This course reviews the overall public budgeting process, including discussing the public arena in which it takes place. Because the budget environment can sometimes be fraught with political overtones and sometimes skewed or one-sided enthusiasts, a thorough, yet practical approach must be taken to develop an agency’s budget. Simply put, the budget process is the planned acquisition and allocation of an organization’s financial, human, and capital resources. Because the resources in public organizations are limited, policy makers and managers alike are concerned with the optimal allocation of those limited resources. That optimum criteria includes the efficient and effective provision of responsive service as well as the long term preservation and development of the organization’s economic base. This optimal course of action is often a function of societal values and political power which has been known to frustrate professional public administrators.

Most state and local government organizations are mandated to adopt a balanced budget. Some use “creative” strategies to avoid increasing taxes/fees and/or decrease services in order to balance the budget. These common, but potentially fiscally unsound budget-balancing techniques include stopgap measures, such as halting major maintenance or purchases until some “future” and better time. More acceptable purchasing and inventory management practices can often help identify the pitfalls of this practice to others. These practices are reviewed and evaluated during the regular audits conducted as dictated by state law.

Skills are devloped by knowing:

  • The social and political climate surrounding budget development
  • Factors that can lead to accurate and stable revenue estimates
  • The process of balancing budget needs and funds available
  • Purchasing and inventory management systems that can lead to successful audits

Once completed, participants should be able to:

  • Understand the types of budgets and their relationship to each other
  • List the stages of budget cycle and the activities associated with each
  • Discuss various techniques associated with forecasting and estimating budget revenues
  • Identify the purpose of a purchasing management system
  • Recognize components of an effective purchasing policy including ethical considerations and procurement document considerations
  • Understand the advantages and disadvantages of purchasing pools

Key Concepts

  • Public budgeting and accounting must be a very open process with many opportunities for citizen input (and support building)
  • Sustainable and predictable revenues are vital for an agency’s success
  • Proper purchasing and inventory management methods are the key to positive audits
Instructors

Position
Supervisor for Project Accounting and Payables, Payroll, and Financial Management and Reporting; Office of Finance, Iowa Department of Transportation


Education
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)


Experience
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 Auditor’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.


Institute course(s)
Finance

Position
Finance Director; City of West Des Moines, Iowa


Education
BS in Computer Science; Iowa State University
MS in Community Regional Planning; Iowa State University


Experience
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.


Professional affiliations
Member of the International City/County Management Association
Member of the Iowa City / County Management Association


Institute course(s)
Finance

Position
Public Works Director, City of West Des Moines, Iowa


Experience
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.


Professional affiliations
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.


Institute course(s)
Effective Communication Skills
Finance
Resource Management Skills
Winter Maintenance Management
Sustainability in Public Works

Position
Black Hawk County Engineer; Black Hawk County, Iowa


Education
BSE; Iowa State University
MSE; University of Washington


Experience
Worked for the Federal Highway Administration for 17 years. Most recently as the Construction and Materials Engineer in Olympia, Washington.


Institute course(s)
Finance
Project Management

Position
Equipment Superintendent; City of Iowa City, Iowa


Education
Graduated from Kirkwood Community College – Environmental Training Program


Experience
Spent 13 years in the private water conditioning industry. Has worked for the City of Iowa City for 20 years, the first 9 in the Wastewater Treatment Division.


Professional affiliations
Member of APWA
Member of the National Association of Fleet Administrators
Member of the National Institute of Government Purchasing


Institute course(s)
Finance

Position
Superintendent of the Fleet Maintenance Division; City of Council Bluffs, Iowa


Education
BA in Banking and Finance; Buena Vista University


Experience
Responsible for the repair and upkeep of the City’s fleet of 466 pieces of equipment, conducting 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 as well as equipment owned by the Council Bluffs Schools, Carter Lake Fire and Police, and the Pottawattamie County Assessor. Worked in the tractor manufacturing and pipe producing fields for 28 years.


Institute course(s)
Finance

Position
Dallas County Engineer; Dallas County, Iowa (retired 2015)


Education
Graduate of both Iowa State University and the University of the Wisconsin
Licensed land surveyor in Iowa


Experience
Worked for 15 years with consultants. Has worked for county road departments for 20 years. Began his public career in Polk County as an Assistant County Engineer, then became County Engineer for Des Moines County, and has been the Dallas County Engineer for 13 years.


Professional affiliations
Serves on numerous Iowa County Engineers Association (ICEA) committees
Past president of ICEA
Member of NACE


Institute course(s)
Basic Management Skills
Finance

Position
Formerly, Marion County Engineer, Marion County, Iowa


Experience
Served 13 years with the City of Des Moines Engineering Staff and 7 years with the Iowa DNR. Was the Marion County Engineer for over 13 years. Has managed several award winning projects.


Professional affiliations
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


Institute course(s)
Basic Management Skills
Fundamentals of Government
Finance

Position
Marion County Deputy Auditor; Marion County, Iowa


Experience
Has been employed in current position for ten years, with responsibilities for fixed asset reporting, property/casualty insurance management, financial reporting and elections. Previously employed by Coopers & Lybrand as a member of their professional staff and by Hawkeye Insurance Services as an accounting supervisor.


Institute course(s)
Finance

TOP