By: Steve Adami Population: 1, 049, 025 4 th wealthiest county in - - PowerPoint PPT Presentation

Contra Costa County Budget Analysis By: Steve Adami

• Population: 1, 049, 025
• 4th wealthiest county in California

(median household income)

• 5th in California per capita income

Mission:

Contra Costa County is dedicated to providing public services which improve the quality of life of

• ur residents and the economic viability of our

businesses

Contra Costa County

Budget Format

• Baseline Budgeting
• Baseline is determined by Director of Finance based on

projections of General Purpose Revenue

• Prepared by

– FUND – FUNCTION (Public Protection) – DEPARTMENT (Sheriff) – OBJECT LEVEL (Salary and Ben.)

• Quasi-performance budget
• FY 14 perform indicators and metrics added

July 1st September May April January February March Required to adopt a budget by May 31st

Total General Fund Revenue by Fiscal Year

$1,380,770,704 $1,401,701,155 $1,341,346,490 $1,353,015,047 $1,330,257,227

$1,280,000,000 $1,300,000,000 $1,320,000,000 $1,340,000,000 $1,360,000,000 $1,380,000,000 $1,400,000,000 $1,420,000,000 2007 2008 2009 2010 2011

Revenue decreased by $50 million (4%)

• ver 5 years

Property taxes 21%

Other Taxes 1.5% Licenses Permits & Franchises 2% Fines, Forfeitures, & Penalties 2% Rev from Use of Money & Property 0.4%

State Aid 32% Federal Aid 18.5%

Other Aid 1.7%

Charges for Current Services 20%

Misc Rev 1% Other Financing Services 0.015%

Percent Share Revenue FY 2011

• 5%
• 24%
• 37%

28%

• 84%

12% 5%

• 59%

7%

• 34%
• 99%
• 120%
• 100%
• 80%
• 60%
• 40%
• 20%

0% 20% 40%

Revenue Changes from FY 2007 to FY 2011

Prop Tax Othr Tax Lic,Per, Fran Fines, Forf, Pen Rev Money State Aid Federal Aid Other Aid Charg Serv Misc Rev Othr Fin 2007 21.6% 1.9% 2.7% 1.3% 2.3% 27.6% 16.9% 4.0% 18.0% 2.0% 1.7% 2011 21.2% 1.5% 1.8% 1.8% 0.4% 32.1% 18.4% 1.7% 19.9% 1.3% 0.015% 0.0% 5.0% 10.0% 15.0% 20.0% 25.0% 30.0% 35.0%

Share Analysis by Revenue Source, FY 2007/2011

$1,310,288,576 $1,339,985,217 $1,314,916,076 $1,243,406,695 $1,263,988,874

1,180,000,000 1,200,000,000 1,220,000,000 1,240,000,000 1,260,000,000 1,280,000,000 1,300,000,000 1,320,000,000 1,340,000,000 1,360,000,000

2007 2008 2009 2010 2011

Total General Fund Expenditure by Fiscal Year

• 1% AGR from FY 2007 to 2011

Spending decreased by 4% between FY 2007 & FY 2011 (46 million) $71.5 million reduction

General 9% Public Protection 28% Public Ways and Facilities 7% Health 18% Public Assistance 31% Education 2% Debt Service 5%

Percent Share of Expenditure Sources in FY 2011, General Fund

• 27%
• 5%
• 29%

23% 0%

• 11%

14%

• 40%
• 30%
• 20%
• 10%

0% 10% 20% 30%

General Public Protection Public Ways and Facilities Health Public Assistance Education Debt Service

Expenditure Changes from FY 2007 to FY 2011

General Public Protection Public Ways and Facilities Health Public Assistance Education Debt Service

11.2% 28.9% 9.7% 13.9% 29.8% 2% 4.5% 8.5% 28% 7.1% 17.8% 30.9% 1.8% 5.4%

0.0% 5.0% 10.0% 15.0% 20.0% 25.0% 30.0% 35.0%

General Public Protection Public Ways and Facilities Health Public Assistance Education Debt Service

Share Analysis Expenditure Source, FY 2007 and FY 2011 2007 2011 Spending decreased by 4% between FY 2007 & FY 2011 (46 million)

How Did They Manage?

• 1. Employee Concessions:
• Workforce reduced through attrition
• Major Cuts in Compensation
• Furloughs
• Wages
• Greater cost of pension share for employee
• 2. County Wellness Program: ELIMINATED
• 3. Welcome Home Baby: ELIMINATED

**Fire District: Closed 4 stations/2 more at risk this year

FTE vs Personnel Costs

• Personnel cost rose by 9% between FY 07 and FY 13
• A reduction of 174 FTE between FY 07 and FY 2013

Year FTE Personnel Costs 2007 6156 690,367,199 2008 6366 720,293,209 2009 6263 730,910,164 2010 5898 691,433,719 2011 5808 694,791,723 2012 5,789 692,131,993 2013 (approved) 5,982 749,428,932

General Fund Reserve Policy

Established in 2005

• Maintain a General Fund Balance equal to 10% of

General Fund Revenue

• Maintain unreserved balance equal to a

minimum of 5% General Fund Revenue

• Excess over minimum can be used for one-time

uses not to exceed 1% of General Fund revenue

• Additional Reserves
• Capital Projects
• Emergencies

11.7% 9.7% 7.3% 5.5% 8.3% 9.1% 9.6% 8.6% 8.8% 8.7% 6.4% 6.7% 6.9% 4.0% 5.0% 6.0% 7.0% 8.0% 9.0% 10.0% 11.0% 12.0% 13.0% 14.0% FY 2002 Actual FY 2003 Actual FY 2004 Actual FY 2005 Actual FY 2006 Actual FY 2007 Actual FY 2008 Actual FY 2009 Actual FY 2010 Actual FY 2011 Actual FY 2012 Budget FY 2013 Rec

Percent of General Fund Revenue Unreserved/Unassigned Fund Balance

GFOA

FY beginning July 1, 2011 FY beginning July 1, 2012

ADDITIONS/REDUCTIONS FTE’s PERFORMANCE MEASUREMENTS

Budget:

• quantify performance measurements
• Link performance data directly to unit goals and objectives
• list and detail anticipated operating costs associated with

nonrecurring capital investments and infrastructure repair/maintenance. County:

• Fund Infrastructure

($270 million in deferred facilities maintenance/Capital renewal)

• Build Reserves
• Pay down debt (OPEB-increase $51m over next 3 years—21%

increase)

• Finalize Union Negotiations
• Implement PRO GROWTH POLOCIES
• Long term solutions for Fire District

Recommendations