By this time next year, the Butler County commissioners should be prepared to issue a detailed report to taxpayers on what a review targeted to begin in the new year uncovers.

According to Commissioner Dale Pinkerton, who won re-election to a second consecutive term on Nov. 8 and who will be the only returning commissioner on a three-member board that takes office on Tuesday, the county will review programs not mandated by the state to determine if they are essential.

For a county with a $189.4 million spending plan for 2012, it’s presumably not a review that can be conducted in just one year. But if the commissioners embark on the objective early on and remain committed to it, it’s reasonable to expect a report after 12 months to update county residents on the progress and findings.

It’s not unreasonable to expect that some decisions — and savings — based on the findings might show up in the county’s 2013 budget.

All units of government should periodically review all aspects of their operations.

The current board of commissioners, which rightly was criticized earlier this month for granting the county’s personnel director a 20 percent raise, was able to avoid a tax increase for the third consecutive year. On Wednesday, when the commissioners gave final approval to next year’s budget, Pinkerton said the past few years of cost-cutting have paid off, helping the county government avoid the need for a larger property tax millage rate.

“We’re going to continue to work at these things to become more efficient,” he said, although those who object to the personnel director’s pay increase might question whether the willingness existed to go far enough.

Perhaps with the new board, including Commissioner-elect Jim Eckstein, a vocal critic of many past county decisions, the greater efficiency Pinkerton promises will be held up to greater scrutiny.

As part of the review, the commissioners should discuss possible new compensation and benefits policies involving new employees — as has been done in some private businesses and industries.

The county was able to avoid a 2012 tax increase, but the proposed review is a key to avoiding or minimizing future hikes.

All three members of the new board have a responsibility to be committed to it and to keep taxpayers informed.

The coming review, whether completed over one, two, three or four years, is one of the most important missions that the new board will tackle. County taxpayers should pay attention.