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Republican candidate for West Easton Council, Tricia Mezzacappa, had a lot to say about the 2016 budget at Monday’s Council meeting. She yelled it loudly and at one point, addressed others attending the meeting, rather than Council.

She noted line items, such as Solicitor fees that, indeed, had exceeded expected expenditures, but failed to take any responsibility for $17,000 of those fees directly related to litigation she brought against the Borough – over matters she alleges occurred by the previous Council. She has vowed to carry on through appeals courts, should she lose her current lawsuit the Borough is defending itself against. Residents may be paying for her hardheaded venture for some time.

Nearly $7000 was incurred because the our new Solicitor had to rectify errors and problems that were left to us by the previous Solicitor in the condemnation of the Ridge Street property the Borough acquired.

Take away those costs and the line item budgeted for Solictor fees would have been close to anticipated.

She fails to understand that Liquid Fuels money, provided by the State and not part of the General Fund had been used to pay for most of the road work performed last year. Over $160,000 accumulated in the Liquid Fuels account while roads went virtually ignored for 5 years. Over $200,000 of work was spent on the roads that needed repair.

Mezzacappa claims that Council President Dan DePaul lied about coming in under budget. She believes that Council actually went over budget by $200,000.

“Bankrupt!” and “You blew your budget!” she shouted repeatedly. Say it loud enough, or often enough and people might believe it. The 14:00 minute mark of the video recording is a good place to start if you have your popcorn ready.

The problem is, she is wrong. Not just $40,000 and loss of her car wrong. She sees a giant to slay when the rest of us see a windmill.

I visited Borough Hall and had yet another look at the budget and what was spent. I’m no accountant, but it is blaringly obvious, even to a novice like myself, that she is wrong. We came in under budget.

DePaul plans on explaining to residents how wrong she is at the Council meeting on March 27th, at a time when Mezzacappa isn’t shouting from the podium, or her seat, campaigning for votes.

Speaking of budgets, residents should know how a budget for West Easton is created.

A budget is first put together by three Council members on the Finance Committee. They look at anticipated income and at expected expenditures for the entire next year. They start on it months before that next year, as it has to be approved before the end of the current year.

The budget is broken down into “Line Items.” Roads, Solicitor fees, engineering fees, borough maintenance, utilities, salaries, insurance, donations, buildings, services, etc., etc.

Some line items are set and not likely to vary from the previous year, but many line items are a “best guess.” While that may not be what you want to hear, it is a fact. Council doesn’t know that somebody is going to file new litigation, or something else might happen, which could cause line items to exceed its own anticipated expenditure.

You also don’t know that a grant might present itself 6 months down the road that will pay for something else you budgeted from taxpayer monies, or an estimate of needed repairs somewhere in the Borough actually comes in less than expected.

When the Finance Committee is satisfied with their numbers, the budget is presented to the full Council where they look at it again. The entire Council gives input regarding money they believe will be needed, not needed, or should be reallocated to a different line item. After a discussion and enough Council members can agree to accept the proposed budget, it is what it is, and it isn’t set in stone, as some believe.

Then it is tested through the year when revenue is received and bills are paid.

Some Line Items go over anticipated expense, some are under. The goal is not to exceed the entire budget, so as not to impose additional costs on taxpayers through a higher mil rate, while still maintaining the borough in good repair and providing services expected by residents.

In the case of the 2016 budget it was actually created by the previous Council. While we did reopen it to take another look at it, few changes were made. We were focused on getting the Borough back up and running at the time, if you don’t remember what a total mess was left us in the first months. We still managed to stay far below what the previous Council expected would be spent from taxpayer’s money.

West Easton is financially sound. There is no blown budget, but Mezzacappa will continue tilting against her windmills.