General Fund Budget Summary Fiscal Year 2015 General Fund Budget - - PowerPoint PPT Presentation
General Fund Budget Summary Fiscal Year 2015 General Fund Budget Overview All General Fund Budgets have been submitted & reviewed by the Finance Department and the Finance Advisory Group. The expenditure budget requests exceed
∗ All General Fund Budgets have been submitted & reviewed by the Finance Department and the Finance Advisory Group. ∗ The expenditure budget requests exceed projected revenue resulting in a $2.0 million dollar deficit. ∗ The following slides summarize the 2015 budget requests by department and by category, and compare against the 2014 amended budget as well as what was originally forecasted for 2015.
Kane County 2015 General Fund Budget Requests By Department As of July 30, 2014 Type Revenue Revenue Amended 2014 Budget Requested 2015 Budget Total Change 000 - General 55,604,322 57,349,067 1,744,745 3.1% 010 - County Board 239,000 172,500 (66,500)
060 - Information Technologies 125,724 115,405 (10,319)
150 - Treasurer/Collector 1,655,000 1,655,000
170 - Supervisor of Assessments 87,075 84,415 (2,660)
190 - County Clerk 1,059,860 877,000 (182,860)
210 - Recorder 2,367,200 2,143,200 (224,000)
240 - Judiciary and Courts 340,000 361,000 21,000 6.2% 250 - Circuit Clerk 6,770,000 6,120,500 (649,500)
300 - State's Attorney 1,665,627 1,744,577 78,950 4.7% 360 - Public Defender 148,901 149,900 999 0.7% 380 - Sheriff 4,770,708 5,306,000 535,292 11.2% 430 - Court Services 5,018,290 4,972,572 (45,718)
510 - Emergency Management Services 90,000 90,000
Grand Total Revenue 80,917,307 82,217,536 1,300,229 1.6%
Kane County 2015 General Fund Budget Requests By Department As of July 30, 2014 Type Expense Expenditures Amended 2014 Budget Requested 2015 Budget 010 - County Board 1,317,246 1,266,252 (50,994)
040 - Finance 759,480 805,272 45,792 6.0% 060 - Information Technologies 3,495,255 3,571,837 76,582 2.2% 080 - Building Management 4,514,622 4,953,768 439,146 9.7% 120 - Human Resource Management 414,210 411,769 (2,441)
140 - County Auditor 247,157 324,883 77,726 31.4% 150 - Treasurer/Collector 574,375 603,621 29,246 5.1% 170 - Supervisor of Assessments 1,212,325 1,316,331 104,006 8.6% 190 - County Clerk 2,880,111 2,427,241 (452,870)
210 - Recorder 871,660 904,161 32,501 3.7% 230 - Regional Office of Education 304,474 307,361 2,887 0.9% 240 - Judiciary and Courts 2,712,649 2,901,955 189,306 7.0% 250 - Circuit Clerk 4,327,959 4,419,852 91,893 2.1% 300 - State's Attorney 5,010,191 5,017,459 7,268 0.1% 360 - Public Defender 3,353,236 3,556,754 203,518 6.1% 380 - Sheriff 26,187,602 26,640,795 453,193 1.7% 420 - Merit Commission 96,106 101,188 5,082 5.3% 430 - Court Services 10,983,247 11,790,509 807,262 7.3% 490 - Coroner 835,542 949,547 114,005 13.6% 510 - Emergency Management Services 191,572 198,699 7,127 3.7% 690 - Development 1,550,778 1,528,254 (22,524)
760 - Debt Service 1,466,816 1,027,457 (439,359)
800 - Other- Countywide Expenses 6,795,571 8,155,726 1,360,155 20.0% 900 - Contingency 815,123 1,125,000 309,877 38.0% Grand Total Expenditures 80,917,307 84,305,691 3,388,384 4.2% DEFICIT
(2,088,155) Total Change
Kane County 2015 General Fund Budget Requests by Department As of July 30, 2014 Type Expenditures Total Change Payroll Change Health & Dental Change Election Change Non-Payroll Change 010 - County Board (50,994)
4,506 0.5% 9,050 3.4%
(64,550)
040 - Finance 45,792 6.0% 10,632 2.0% 35,160 48.4%
060 - Information Technologies 76,582 2.2% 28,665 1.4% 19,650 4.9%
28,267 2.9% 080 - Building Management 439,146 9.7% 25,564 2.3% 9,183 3.5%
404,399 12.9% 120 - Human Resource Management (2,441)
6,688 2.3% (7,950)
(1,179)
140 - County Auditor 77,726 31.4% 19,486 9.7% 3,500 9.7%
54,740 508.7% 150 - Treasurer/Collector 29,246 5.1% 9,770 2.0% 19,476 33.6%
170 - Supervisor of Assessments 104,006 8.6% 16,009 1.9% 34,490 21.7%
53,507 24.1% 190 - County Clerk (452,870)
48,864 3.9% 29,199 14.1% (551,498)
20,565 6.7% 210 - Recorder 32,501 3.7% 20,344 2.8% 12,157 8.4%
230 - Regional Office of Education 2,887 0.9%
2,887 8.4%
240 - Judiciary and Courts 189,306 7.0% 99,829 7.6% (17,023)
106,500 10.3% 250 - Circuit Clerk 91,893 2.1% (11,083)
97,022 11.6%
5,954 4.2% 300 - State's Attorney 7,268 0.1% 86,681 2.3% (76,093)
(3,320)
360 - Public Defender 203,518 6.1% 91,692 3.3% 111,826 24.2%
380 - Sheriff 453,193 1.7% 436,151 2.4% 126,246 4.0%
(109,204)
420 - Merit Commission 5,082 5.3% 1,332 1.8%
3,750 16.4% 430 - Court Services 807,262 7.3% 698,295 9.5% 378,442 30.0%
(269,475)
490 - Coroner 114,005 13.6% 4,706 0.8% 17,700 18.8%
91,599 48.9% 510 - Emergency Management Services 7,127 3.7% 3,046 2.0% 1,081 5.7%
3,000 15.1% 690 - Development (22,524)
(13,134)
9,560 4.4%
(18,950)
760 - Debt Service (439,359)
(439,359)
800 - Other- Countywide Expenses 1,360,155 20.0% (2,201)
49,213 218.0% 280,000 N/A 1,033,143 15.5% 900 - Contingency 309,877 38.0%
309,877 38.0% Grand Total Expenditures 3,388,384 4.2% 1,585,842 3.3% 864,776 9.7% (271,498) -24.7% 1,209,264 5.2% Change Between 2014 Amended and 2015 Requested Budgets
Kane County Comparision of 2014 Budget to 2015 Forecast to 2015 Requested Budget By Category As of July 30,2014 2014 Amended Budget Forecasted Change 2015 Forecasted Budget Unforecasted Change 2015 Requested Budget REVENUES Property Tax 33,012,567
Back Tax Interest & Penalties 1,600,000 1,600,000 1,600,000 Sales Tax 13,213,000 1,002,373 14,215,373 (373) 14,215,000 Income Tax 4,950,000 670,063 5,620,063 (63) 5,620,000 Local Use Tax 917,000 50,664 967,664 336 968,000 Personal Property Replacement Tax 1,443,000 259,380 1,702,380 (380) 1,702,000 Estate Inheritance Tax 125,000
Licenses& Permits 615,500 3,158 618,658 4,342 623,000 Grants 841,613 (499,569) 342,044 256,956 599,000 Recording Fees 1,450,000 15,000 1,465,000 (465,000) 1,000,000 Revenue Stamp Tax 875,000 17,000 892,000 208,000 1,100,000 General Circuit Division Fees 5,350,000 (22,000) 5,328,000 (528,000) 4,800,000 Cable Franchise Fees 490,000
100,000 590,000 Other Fees 5,966,826 (11,438) 5,955,388 (135,188) 5,820,200 Fines 1,229,200 (4,900) 1,224,300 (14,800) 1,209,500 Reimbursements 6,945,722 205,750 7,151,472 379,821 7,531,293 Investment 125,200 121,220 246,420 (1,220) 245,200 Rental Income 59,390 6,006 65,396 (17,869) 47,527 Miscellaneous 138,467 38,304 176,771 (79,099) 97,672 Transfer from Special Reserve 600,000 (300,000) 300,000
Transfer from Riverboat 873,726 13,272 886,998 (1,500) 885,498 Transfer from Animal Control 59,815
Transfers - Other 36,281
29,983 66,264 Total Revenues 80,917,307 1,564,283 82,481,590 (264,054) 82,217,536
Kane County Comparision of 2014 Budget to 2015 Forecast to 2015 Requested Budget By Category As of July 30,2014 2014 Amended Budget Forecasted Change 2015 Forecasted Budget Unforecasted Change 2015 Requested Budget EXPENDITURES Payroll Existing Staff 47,864,762 723,734 48,588,496 340,961 48,929,457 4% Parity Increase Judiciary & Courts
88,723 Payroll Additional Staff: Auditor: 1 Admin Assistant
21,840 JJC: 4 Youth Counselors
164,440 Public Defender: 1 Receptionist
28,400 Sheriff: 1 Sheriff's Deputy
52,000 Health & Dental Additional Staff
123,988 Health & Dental Existing Staff 8,892,443 (20,267) 8,872,176 682,851 9,555,027 Additional Grant Funded Staff
243,948 Election (2 held in 2014, 1 held in 2015) 1,098,998 (556,538) 542,460 5,040 547,500 Reserve for Election
280,000
Food (Adult Correctional Facility) 850,077
42,840 892,917 Janitorial Services 362,247
20,738 382,985 Facilities Repairs & Maintenance 812,528
65,491 878,019 Psycological/Psychiatric Services 411,744
120,000 531,744 Legal Printing (Supervisor of Assessments) 104,000
56,000 160,000 Postage 534,988
35,055 570,043 Utilities 1,705,026 (20,460) 1,684,566 322,105 2,006,671 Coroner Exceeds Promised Non-Payroll Budget 187,245
91,599 278,844 Debt Service Payments & Transfers 3,597,216 690,261 4,287,477
Transfer to Court Security 598,442 73,157 671,599 (53,271) 618,328 Transfer to Kane Comm 606,226 30,312 636,538 57,482 694,020 Transfer to Capital 1,000,000 700,000 1,700,000 (700,000) 1,000,000 Other Non-Payroll 12,291,365 (335,916) 11,955,449 13,871 11,969,320 Total Expenditures 80,917,307 1,564,283 82,481,590 1,824,101 84,305,691 Excess/(Deficit)
(2,088,155)
∗ Requests for additional personnel must be carefully evaluated for absolute necessity. ∗ Cost of health insurance must be reduced. ∗ User fee revenue should cover cost of services being provided. ∗ Investment revenue must be maximized. ∗ Utilities budget must be revisited. ∗ General Fund expense must be shifted to special revenue funds wherever possible. ∗ We ask all offices & departments to continue their effort to increase efficiency and reduce cost.
∗ Projected health insurance expense was based on partial year claims data. ∗ Full year claims data on which “final” rates will be based will be available in the next few days. ∗ The County’s insurance broker has researched the impact of various changes to our health insurance plan and the impact on cost reduction. ∗ These findings will be presented at August’s Committee of the Whole for the County’s consideration.
∗ A “Request for Proposals” (RFP) was issued for a cost study for those services which require an independent cost
user fees may be increased. ∗ Certain fees collected by the County Clerk’s Office, Recorder’s Office and Sheriff’s Office fall into this
∗ Fiscal Choice Consulting has been chosen to perform the cost of service study. ∗ The study will be completed by mid-September. ∗ All other user fees under the County’s control will be reviewed as time and resources permit.
∗ Treasurer is exploring opportunities to improve investment income, including the possibility of investing in our own bonds. ∗ Conservative five-year cash flow forecast should provide basis for determining minimum balance available for investment each year, enabling longer term investment horizons.
∗ Natural gas expense is projected to increase 30%. ∗ The City of St. Charles has imposed surcharges on water and sewer which negatively impact the utilities budget for the judicial center. ∗ We will be reviewing the projected impact of these increases to determine whether any adjustments can be made.
∗ The General Fund budget will be examined for any
∗ Any existing subsidies of Special Revenue Funds will also be reviewed for possible reductions.
Shift Expense to Special Revenue Funds
∗ We ask that each standing committee continue to review the budgets of their departments and offices and encourage them to make cuts wherever possible. ∗ A resolution to continue current salaries of elected
∗ The impact on the budget resulting from reductions to Riverboat grants will be known after the Riverboat Committee meets in early August.