Article 11 – Special Projects

1. Special government projects are taxpayer funded initiatives outside of the regular tax revenues set in Article Fourteen, the article on taxes. Moneys approved by tax payers for Special Projects, shall not be considered as taxes.

2. Government shall not discriminate against taxpayers when calculating the contribution amount of each taxpayer to fund a Special Project. All taxpayers shall pay the same rate without exception.

3. Each special government project must be accompanied by a publicly published purpose-declaration, economic impact study, expenses estimates, expiry or completion dates, and exit strategy.

4. After sufficient time has been allowed for voter scrutiny, each special government project will be put to the vote and will be approved by a majority vote of the voters registered in the area of impact of the Special Project.

5. Special projects shall not contain language that:

– allow moneys to be transferred from one Special Project to any other expense unrelated to that particular Special Project.

– automatically extends expiry or completion dates.

– cancels the requirement for proper auditing and certification of any Special Project.

6. All special projects must have an expiry date that cannot automatically be extended without further voter approval. Financial management and forecasted budget adherence will be subject to the same scrutiny and audit as any other financial endeavor in the free market, subject to the laws to which the private sector is subjected. Certified public accountants, which are not in the employ of the government, will provide an audited and certified financial statement as to the financial integrity of each special project, which may not be delayed. Certified financial statements will immediately become public information without any redaction.

7. Surpluses that exist at the expiration or completion of a special government project shall be refunded to the taxpayers in all cases, with the exception where a taxpayer’s tax payments are in arrears; any refundable moneys shall first be applied to the taxpayer’s arrears. It would be an impeachable offense for any elected official to propose or vote for anything that would prevent surplus moneys from being returned to the taxpayers who contributed, regardless of the amount.

8. Auditors shall be appointed in groups of no less than two independent firms, which may not serve more than two two-year terms in a six-year cycle. Terms will start and end so that no less than one firm shall remain appointed at the expiration of the other firms’ terms, to preserve continuity. At the end of each auditing firm’s term, it shall provide to the people a report on its hours spent and fees received with complete records of tasks performed on all special projects, as well as an assessment of the audit-quality of the other auditors’ work performance and integrity.

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