As Cape Girardeau County's new auditor, David Ludwig must manage spending when revenue has been flat.
But he's not preaching doom and gloom. Far from it.
He expects the economy to improve, generating more sales tax revenue for county government.
Sales tax revenue declined in Cape Girardeau County last year for the first time in 22 years. But the January sales tax check -- revenue generated from Christmas sales -- was $464,827, nearly $18,000 more than a year ago. That makes Ludwig optimistic that the county's finances will improve.
He said the Bush administration's plan for tax cuts could spark the economy even more and further boost sales tax revenue.
A former Jackson alderman, Ludwig, 56, describes himself as a fiscal conservative who wants tax money to be spent wisely.
Ludwig took office on Jan. 1. He won a hotly contested Republican primary in August but was unopposed in the November general election.
Visited predecessor
He was a frequent visitor to the auditor's office last fall, seeking to learn about the job from H. Weldon Macke, who was winding up a 34-year career as county auditor.
"I tried to put in as many hours as I possibly could," said Ludwig, who juggled his visits to the auditor's office in the Cape Girardeau County Administration Building in Jackson with his job taking reservations and helping with group and Internet sales for Drury Inns.
There already is a visible change in the third-floor auditor's office. Gone is Macke's extensive collection of Coca-Cola memorabilia. It's been replaced by a patriotic theme.
A large, framed photograph of a soaring bald eagle decorates the wall above Ludwig's desk in the office he shares with two co-workers.
Ludwig says the symbol of America is "watching over the taxpayers' money."
He served in the Navy for four years during the Vietnam War. During his tour of duty he worked for Naval Intelligence and was stationed in the Philippines. It's where he obtained the large, ornately carved wooden nameplate that now graces his desk.
Ludwig graduated from Southeast Missouri State University in 1968 with a business management degree and worked for Moore Business Forms in Cape Girardeau for 27 years. Ludwig said he "retired" in 1999.
He then took a job with Drury Inns while he considered running for county auditor.
Ludwig is no stranger to budgets or elected office. He served on the Jackson Board of Aldermen from 1981 to 2002. He left office on May 1 and spent the next three months campaigning for the auditor's job.
During much of his tenure as alderman, he helped administer the city's utility operations as chairman of the Power and Light Committee.
As auditor, Ludwig is the county's chief budget officer and keeps track of all county spending. He oversees a county budget of $13.8 million -- smaller than Jackson's $18 million budget.
'Numbers kind of guy'
Jim Roach, Jackson city administrator, said Ludwig was always conservative about spending tax money.
"He was concerned about what the public and taxpayers thought and how money was being spent," Roach said. "He was a numbers kind of guy and cared about the details."
He predicted Ludwig will get along well with the three-member county commission, which has the final say in county spending.
"I think it is a good fit for him," Roach said.
Ludwig said he plans to take a "fresh approach" to the auditor's job.
He said the county could reduce paperwork by further computerizing record keeping. That's been suggested by other county officials. But Ludwig said he'd like to get the ball rolling by surveying computer needs in all county departments.
"Nobody has really moved on it," he said.
Ludwig said he plans to look at possible changes to the budget process.
Copies of the proposed county budget typically aren't available to the news media or the public until the day the commission approves the document. That's because the budget often isn't finished until the last minute, county officials have said.
Ludwig said he would like to draw up the budget earlier so interested county residents and reporters will have an opportunity to review it in advance of the state-mandated public hearing.
The county commission routinely approves the budget in December immediately after it holds the hearing. The fiscal year runs from January through December.
Ludwig said he would check with auditors in other first-class counties to see how they do it.
Looking at grants
Ludwig wants to tap into state and federal grants -- he plans to ask the Southeast Missouri Regional Planning and Economic Development Commission to research grant opportunities -- and set up a private fund-raising foundation to help finance county government.
One thing won't change. Ludwig said the county's $5 million reserve won't be touched except for emergencies. The county does spend the interest on its reserve fund investments; about $135,000 was drawn out last year to pave roads.
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