"Take the $20,000 a year or so the Mower County Commissioners pay themselves each year."

"If you would only pay them what the Austin City Council members maker and that's $3,000 or $4,000 a year, you would still have enough money left over to hire a finance director and take care of some of the recommendations Darwin Viker had."

If you guessed that pointed recommendation came from an Austin city official, you guessed correctly.

Viker, a certified public accountant with Larson, Allen, Weishair & Company, made the recommendation at a Wednesday night special meeting. The Mower County Board of Commissioners retained LAWCO to made an independent study of the county's finances.

For the last four years, the county's undesignated fund balance has been the subject of consternation. Now at the $34 million level, it remains a thorny subject.

If you're an Austin city official, you're envious of the county's surplus funds.

If you're a taxpayer struggling to raise a family and pay taxes, you may wonder why the county needs so much in reserve and couldn't the county give back the money in the form of property tax relief.

If you're a small business-owner, simply trying to stay profitable and in-business, you're wondering if tax relief wouldn't make both easier goals to achieve.

If you're a Mower County commissioner, you wonder at all the uproar. While the recommendations of a long-range strategic planning committee are being implemented, you're holding on to surplus funds to cover unanticipated needs. Why all the fuss? Isn't saving for a rainy day smart business?

Two weeks before the Sept. 10 primary election and 10 weeks before the Nov. 5 general election, Viker's report to the county board is sure to be must-reading for the candidates and voters.

Surprisingly, there is early acceptance of what Viker reported.

"I think the fact this meeting even happened is encouraging to all of us," said Malcolm McDonald. "At least, the issues are being recognized and discussed. That's a starting point."

McDonald has been an unflinching critic of the county board's "stand pat" policy on protecting the huge reserves. Since State Auditor Judi Dutcher revealed Mower County's surplus is the highest of all 87 of Minnesota's counties, McDonald has waged a war to find the truth and call for action.

After last Wednesday night's meeting, McDonald was magnanimous in praising the county board for holding the impromptu truth-in-surplus funds meeting before the annual Truth In Taxation hearing at year's end.

One of the recommendations caught his attention. "Yes. I believe a finance director should be hired," he said.

Currently, three people -- county coordinator Craig Oscarson, county treasurer Ruth Harris and county coordinator Woody Vereide -- all have

financial responsibilities over Mower County funds.

Oscarson sits on a budget committee with the county board's finance committee members, Ray Tucker and Len Miller.

At Wednesday night's meeting, Bev Nordby made an eloquent case for hiring a finance director. Nordby said she "wore three hats" as a taxpayer, district manager for the Mower County Soil and Water Conservation district and member of the Austin Board of Education.

Nordby said a finance director would be "worth their weight in gold" and pointed to the dependence the Austin school board places on Lori Volz to sort through the maze of education funding. Tom Dankert, Austin's finance director, is another praised for his financial acumen.

Oscarson, the person whom a finance director would replace in Mower County government, also favors hiring a county finance director.

"Definitely," he said. "But the real question is how would they do it and what responsibilities would that person have?

"Right now, we have individual departments like the county highway department and correctional services who have their own finance persons . Would they continue to do that or would the new person take over those duties too? It makes sense. We now have a full-time personnel director (human resource director Al Cordes) that we never had before and that person has the expertise to deal specifically with personnel matters.

"I'm not against it. I'm just asking, 'How do we do it and do it right?' In fact, most Minnesota counties our size already have their own finance directors," he said.

Another apparently semi-satisfied spectator at the meeting was Dick Chaffee, Austin's council member at large.

Chaffee stirred discussion at the meeting saying when a few officials hold so much power and influence such as the decision to spend or not to spend $34 million in surplus funds, there is no margin for error in sharing the public's trust.

Afterwards Chaffee reiterated that observation and added his vote for the county hiring its own finance director. "That is why we hired Tom Dankert," Chaffee said. "To give us advice and to make sure we make the right decisions."

Despite Viker's hard facts, there may be a stalemate ahead.

When Sandy Forstner, executive director of the Austin Area Chamber of Commerce, prodded the commissioners to pledge action after the meeting, one commissioner said there would be none.

"Given the huge surplus, why not reduce property taxes?" Forstner asked the county commissioners.

Len Miller, 4th district commissioner and chairman of the board, said, the county should cling to its "planned approach" at dealing with the surplus.

When Forstner pushed for a more direct answer, Miller replied, "I don't believe we're going to see a reduction in taxes."

Lee Bonorden can be contacted at 434-2232 or by e-mail at:mailto: lee.bonorden@austindailyherald.com