Audit Consultant Proposal Falls Flat

The Escambia County Board of County Commissioners engaged in a lengthy, at times contentious, discussion Monday morning over a proposal by Chair Ashlee Hofberger to hire a consulting firm to conduct a comprehensive organizational efficiency study aimed at achieving the property tax rollback rate.

  • While all five commissioners agreed that the county needs to operate more efficiently and reduce the tax burden on residents, they sharply disagreed on the timing and approach. The discussion ended with little support for Hofberger’s proposal.

The Proposal

Hofberger’s initiative would direct county staff to seek proposals from qualified consulting firms to evaluate all county departments, engaging directly with managers and employees to identify opportunities for reorganization, resource optimization, and improved service delivery.

  • “I’m not advocating that we cut it by a certain amount,” Hofberger clarified during the discussion. “I’m advocating that we find out how to be as efficient as possible so that when those things (property tax reforms) come down the pipeline, we have a game plan.”

She noted that county staff had suggested only two options for significant budget reductions: a 10% across-the-board cut or employee furloughs. “There are departments that need more people. There are departments that need more pay,” Hofberger said, questioning the wisdom of across-the-board cuts.

State Legislative Uncertainties

The most significant point of contention centered on timing. Commissioner Mike Kohler expressed strong reservations about moving forward with an expensive study before knowing what the Florida Legislature will do regarding property tax reform.

Background: The Florida Legislature and Gov. DeSantis have yet to agree on the language of any referendum to reduce or eliminate property taxes. The referendum would go on the November 2026 ballot and require 60% of the votes cast to take effect. The soonest the referendum could change the property tax system is Oct. 1, 2027.

Kohler outlined a daunting list of potential legislative actions, including the complete elimination of non-school homestead property taxes (which would cost Escambia County an estimated $73 million), exemptions for residents 65 and older, and various other measures that collectively could reduce county revenue by hundreds of millions of dollars over the next few years.

  • “I thought a lot about what Chair Hofberger said, and she’s right. We got to do something, but I think it would be completely and utterly irresponsible until I know what the state legislature’s going to do,” Kohler said. He described the upcoming legislative session as potentially “the most tedious, tension-filled legislative session that we’ve had in the last 12 to 15 years.”

Commissioner Lumon May echoed those concerns, noting that the county faces challenges from multiple directions: expanding homestead exemptions, Community Redevelopment Agencies under threat of elimination, declining property values, and declining gas tax revenue as electric vehicles become more common.

  • “I think it would just be in our best interest to start getting prepared for the storm, but not panic on the storm right now,” May said.

Alternative Approaches

Commissioner Steve Stroberger supported achieving a rollback rate but questioned whether the county needs outside help. “I don’t want to necessarily hire anyone to tell us where we can cut back,” Stroberger said. “I think that from what I remember when I was working with Commissioner Kohler, we had talked about auditing departments, the commissioners doing that.”

  • Stroberger advocated for eliminating commissioner discretionary funds entirely. “I don’t need it to buy votes. I don’t need it to impress anybody, and I don’t need anyone coming to my office trying to get me to give it to them either,” he said, noting he hasn’t been spending his allocation.

Commissioner Steven Barry expressed skepticism about finding the $6-12 million in cuts that would be needed for a full or partial rollback without significantly impacting services. He noted that since he and Commissioner May joined the board over a decade ago, the county has taken on maintenance responsibility for thousands of linear miles of roads and hundreds of stormwater ponds without adding staff.

  • “It is appropriate to have the discussions about how to have the budget be more efficient, but to just say that it has the feel of theater to say that we’re going to go and cut $6 million or $12 million,” Barry said, ultimately stating he did not support hiring a consultant at this time.

The Path Forward

Rather than hire an outside firm, Kohler suggested the commission has the expertise to conduct the review internally. “We have the knowledge on this board,” he said. “We just have to have the courage to do it.” He proposed having each department director present potential 1%, 3%, 5%, or 10% reduction scenarios well before the budget season begins…

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