Account 8306, Special Events

City of DeKalb has an account in its General Fund called “Special Events,” 8306 in the budget. I always thought special events were public events, such as the open house that was held for visitors to tour the new police station. Then I came across an expenditure of $5,400 for Target gift cards for employees that was coded to this expense account, which prompted me to look more closely. It appears to be an account that pays for employee parties and gifts.

Here are the amounts budgeted over the past few years from this account:

2012: $ 7,000
2013: $12,000
2014: $15,000
2015: $19,750
2016: $22,850

Even if all of the expenses are legit — and I’m not sure they are — the more-than-tripling of what’s budgeted into this account needs to be explained. I also note that the extravagance in this area comes on top of similarly large increases we’ve observed for membership dues/subscriptions and professional development expenses over the past 2-3 years.

But back to the question of legitimacy. Let’s consult the Illinois Constitution.

ARTICLE VIII

FINANCE

SECTION 1. GENERAL PROVISIONS
(a) Public funds, property or credit shall be used only for public purposes.

Are private parties and gifts for city employees a public purpose? I think not.