Shenandoah County Shenandoah County Shenandoah County Shenandoah - - PowerPoint PPT Presentation

Shenandoah County Shenandoah County Shenandoah County Shenandoah County

County Administrator’s Presentation Fiscal Year 2018 Proposed Budget Tuesday, February 28, 2017

1

Agenda Agenda

• Fiscal Year 2016 Financial Highlights
• Fiscal Year 2018 Proposed Budget
• Fiscal Year 2018 Proposed Expenditures

FY 2018 Capital Improvement Projects (CIP) Fiscal Year 2018 Proposed Revenues

2

Fiscal Year 2016 Financial Highlights Fiscal Year 2018 Proposed Budget

• Fiscal Year 2018 Proposed Expenditures
• FY 2018 Capital Improvement Projects (CIP)
• Fiscal Year 2018 Proposed Revenues

Award for Excellence in Award for Excellence in Financial Reporting Financial Reporting

Shenandoah County received the Government Finance Officers’ Association (GFOA) Award for Excellence in Financial Reporting for its Fiscal Years 2012, 2013, 2014 and 2015 Comprehensive Annual Financial Report (CAFR) Shenandoah County received the Government Finance Officers’ Association (GFOA) Award for Excellence in Financial Reporting for its Fiscal Years 2012, 2013, 2014 and 2015 Comprehensive Annual Financial Report (CAFR)

3

• General Fund Budgeted Expenditures underspent by

$1,834,943

• General Fund Actual Revenues outpaced Budgeted Revenues

by $1,509,736

• Fund Balance of the General Fund decreased by $3,133,962

$25.9 million or 40.2% of General Fund Expenditures for Education $14.3 million or 22.1% of General Fund Expenditures for Public Safety

FY 2016 Financial Highlights FY 2016 Financial Highlights

General Fund Budgeted Expenditures underspent by $1,834,943 General Fund Actual Revenues outpaced Budgeted Revenues by $1,509,736

• Fund Balance of the General Fund decreased by $3,133,962
• $25.9 million or 40.2% of General Fund Expenditures for

Education

• $14.3 million or 22.1% of General Fund Expenditures for

Public Safety

4

Administrative Budget Team Administrative Budget Team

• An Administrative Budget Team was formed to review all

fiscal year 2018 departmental budgetary requests

• Evan Vass, Assistant County Administrator
• Bradley Polk, Director of Community Development
• Mary T. Price, County Administrator
• Additional assistance with proposed budget

Harrison, Nicholson, Director of Finance Cindy George, Treasurer Kathy Black, Commissioner of Revenue Angie Shellhammer, Accounting Manager Courtney Barnhart, Accounting Technician Heather Williams, Administrative Assistant Chris Sherman, Executive Assistant

An Administrative Budget Team was formed to review all fiscal year 2018 departmental budgetary requests

Evan Vass, Assistant County Administrator Bradley Polk, Director of Community Development Mary T. Price, County Administrator

• Additional assistance with proposed budget
• Harrison, Nicholson, Director of Finance
• Cindy George, Treasurer
• Kathy Black, Commissioner of Revenue
• Angie Shellhammer, Accounting Manager
• Courtney Barnhart, Accounting Technician
• Heather Williams, Administrative Assistant
• Chris Sherman, Executive Assistant

5

Key Dates in Budget Process Key Dates in Budget Process

• Fiscal Year 2018 Budget Kick-Off meeting held in November 2016
• Departmental budget requests due in December 2016
• Administrative Budget Team meetings held in January 2017
• Budget deliberations among County Administration
• FY 2018 Capital Improvement Plan presented at the February 14, 2017

board meeting

• Proposed Budget presented by County Administrator on February 28, 2017

FY 2018-2022 Capital Improvement Program (CIP) summary presented along with the FY 2018 Proposed Budget

Budget Work Sessions to be held with Board of Supervisors during the months of March and April 2017 Public Hearing for public commentary on April 6, 2017 Adoption of FY 2018 Budget and Tax Rate on April 18, 2017 Fiscal Year 2018 Budget Kick-Off meeting held in November 2016 Departmental budget requests due in December 2016 Administrative Budget Team meetings held in January 2017

Budget deliberations among County Administration

FY 2018 Capital Improvement Plan presented at the February 14, 2017 board meeting

• Proposed Budget presented by County Administrator on February 28, 2017
• FY 2018-2022 Capital Improvement Program (CIP) summary presented along with

the FY 2018 Proposed Budget

• Budget Work Sessions to be held with Board of Supervisors during the

months of March and April 2017

• Public Hearing for public commentary on April 6, 2017
• Adoption of FY 2018 Budget and Tax Rate on April 18, 2017

6

• Expenditure Requests total $75,654,378
• Represents an increase of $15,230,694 over the FY 2017 Adopted

Budget of $60,423,684

• No adjustments have been made to the elected Constitutional Officers

proposed budgets:

• Amanda Wiseley, Commonwealth Attorney
• Cindy George, Treasurer
• Kathy Black, Commissioner of Revenue

Sarona Irvin, Clerk of Court Timothy Carter, Sheriff Law Enforcement, Courts (Bailiffs) and Animal Control State Compensation Board supports these offices No adjustments have been made to the School Division

FY FY 2018 2018 Expenditure Requests Expenditure Requests

Expenditure Requests total $75,654,378 Represents an increase of $15,230,694 over the FY 2017 Adopted Budget of $60,423,684 No adjustments have been made to the elected Constitutional Officers proposed budgets: Amanda Wiseley, Commonwealth Attorney Cindy George, Treasurer

• Kathy Black, Commissioner of Revenue
• Sarona Irvin, Clerk of Court
• Timothy Carter, Sheriff
• Law Enforcement, Courts (Bailiffs) and Animal Control
• State Compensation Board supports these offices
• No adjustments have been made to the School Division

7

FY FY 2018 2018 Expenditure Requests Expenditure Requests

FY 2017

Adopted Budget

FY 2018

Department Requests $ Increase (Decrease) % Increase (Decrease) GENERAL FUND EXPENDITURES: General Government Administration

2,527,268 2,519,305 (7,963)

• 0.32%

Judicial Administration

1,980,295 2,397,687 417,392 21.08%

Public Safety

14,634,618 15,647,095 1,012,477 6.92%

Public Works

1,167,930 1,182,393 14,463 1.24%

8

Public Works

1,167,930 1,182,393 14,463 1.24%

Health and Welfare

2,941,956 2,994,303 52,347 13.49%

Education

26,053,232 31,272,644 5,219,412 19.21%

Recreation and Cultural

1,427,856 1,884,615 456,759 31.99%

Community Development

1,380,927 1,523,936 143,009 58.14%

Capital Outlay

506,910 8,893,521 8,386,611 1654.46%

Debt Service

5,922,577 5,887,077 (35,500)

• 1.04%

Non-Departmental

1,880,115 1,451,802 (428,313)

• 23.09%

TOTAL GENERAL FUND EXPENDITURES: 60,423,684 75,654,378 15,230,694 25.21%

FY FY 2018 2018 Expenditure Requests Expenditure Requests

12,500,000 15,000,000 17,500,000 20,000,000 22,500,000 25,000,000 27,500,000 30,000,000 32,500,000 35,000,000 FY 2017 Adopted Budget FY 2018 Department Requests

9

2,500,000 5,000,000 7,500,000 10,000,000 12,500,000

FY FY 2018 2018 Expenditure Expenditure Requests and Recommendations Requests and Recommendations

FY 2017 Adopted Budget FY 2018 Department Requests FY 2018 Proposed Budget $ Increase (Decrease) % Increase (Decrease) GENERAL FUND EXPENDITURES: General Government Administration

2,527,268 2,519,305 2,581,549 54,280 2.15%

Judicial Administration

1,980,295 2,397,687 2,432,422 452,127 22.83%

Public Safety

14,634,618 15,647,095 16,186,468 1,551,850 10.60%

Public Works

1,167,930 1,182,393 1,200,872 32,942 2.82%

10

Public Works

1,167,930 1,182,393 1,200,872 32,942 2.82%

Health and Welfare

2,941,956 2,994,303 2,994,530 52,574 1.79%

Education

26,053,232 31,272,644 31,272,644 5,219,412 20.03%

Recreation and Cultural

1,427,856 1,884,615 1,905,137 477,281 33.43%

Community Development

1,380,927 1,523,936 1,531,344 150,417 10.89%

Capital Outlay

506,910 8,893,521 8,521,021 8,014,111 1580.97%

Debt Service

5,922,577 5,887,077 5,887,077 (35,500)

• 0.60%

Non-Departmental

1,880,115 1,451,802 1,451,802 (428,313)

• 22.78%

TOTAL GENERAL FUND EXPENDITURES: 60,423,684 75,654,378 75,964,867 15,541,182 25.72%

FY FY 2018 Proposed Expenditures 2018 Proposed Expenditures

12,500,000 15,000,000 17,500,000 20,000,000 22,500,000 25,000,000 27,500,000 30,000,000 32,500,000 35,000,000

FY 2017 Adopted Budget FY 2018 Department Requests FY 2018 Proposed Budget

11

2,500,000 5,000,000 7,500,000 10,000,000 12,500,000

FY FY 2018 Proposed Expenditures 2018 Proposed Expenditures

Proposed Expenditures - $75,964,867

Education 41% Health and Welfare 4% General Government Administration 3% Judicial Administration 3% Non- Departmental 3% Recreation and Cultural 2% Community Development 2% Public Works 2%

12

Public Safety 21% Capital Outlay 11% Debt Service 8% Health and Welfare 4%

FY FY 2018 Proposed Expenditures 2018 Proposed Expenditures

General Government Administration - $2,581,549

Treasurer 22.2% Information Technology 5.2% Geographic Information Systems 4.2% Board of Elections 3.4% County Attorney 3.3% Auditor 2.8% Board of Equalization 0.2%

13

Commissioner of Revenue 17.8% County Administration 16.7% Finance 9.9% Board of Supervisors 9.0% General Registrar 5.4%

FY FY 2018 Proposed Expenditures 2018 Proposed Expenditures

Judicial Administration - $2,432,422

Sheriff (Courts) 37.9% Circuit Court 3.3% Victim Witness Coordinator 2.6% Law Library 1.1% Juvenile and Domestic Relations Court 0.7% General District Court 0.4% Magistrates' Office 0.2%

14

Sheriff (Courts) 37.9% Clerk of the Circuit Court (County Clerk) 27.6% Commonwealth's Attorney 26.2%

FY FY 2018 Proposed Expenditures 2018 Proposed Expenditures

Public Safety - $16,186,468

Sheriff (Law Enforcement) 34% Emergency Communications Center 8% Volunteer Fire and Rescue 7% Juvenile Probation and Detention 3% Building Code Enforcement 3% Animal Shelter 2% Animal Control 1%

15

Fire and Rescue 26% Adult Corrections and Detention 19% Emergency Communications Center 8%

FY 2018 New Personnel Requests FY 2018 New Personnel Requests

• Circuit Court
• Clerk of Court
• (2) two full time deputy clerks
• Reduce three part time deputy clerks to two part

time deputy clerks

Circuit Court

Clerk of Court (2) two full time deputy clerks Reduce three part time deputy clerks to two part time deputy clerks

16

FY 2018 New Personnel Requests FY 2018 New Personnel Requests

• Sheriff’s Department
• Courts/Bailiffs:
• Four (4) Court Bailiffs
• Court security at Circuit Court
• Clerk of Court and Circuit Court Judge support this

request Increase hours for part-time staffing by $29,767 or 13%

Sheriff’s Department

Courts/Bailiffs:

Four (4) Court Bailiffs Court security at Circuit Court Clerk of Court and Circuit Court Judge support this request

• Increase hours for part-time staffing by $29,767 or

13%

17

FY 2018 New Personnel Requests FY 2018 New Personnel Requests

• Sheriff’s Department

Law Enforcement:

• Two (2) Full-Time Law Enforcement personnel
• One (1) Full-Time Investigator
• Triple-time holiday compensation for sworn staff
• $85,330

Increase hours for part-time staffing by $34,686 or 31% Increase overtime compensation by $148,222 or 98.35%

Sheriff’s Department

Law Enforcement:

Two (2) Full-Time Law Enforcement personnel One (1) Full-Time Investigator Triple-time holiday compensation for sworn staff

• $85,330
• Increase hours for part-time staffing by $34,686 or

31%

• Increase overtime compensation by $148,222 or

98.35%

18

FY 2018 New Personnel Requests FY 2018 New Personnel Requests

• Sheriff’s Department, continued
• Animal Control:
• Part-Time Animal Control Officer
• Or 8 hours overtime pay per week per ACO
• Current overtime charged to LE
• Proposed budget includes Option 3 of the Salary Study

conducted by Springsted, Inc. in 2016 and presented to the Board of Supervisors on October 13, 2016 Option 3 - Estimated cost $146,308. All SCSO staff would be moved to a pay grade corresponding with their job duties and placed on a step corresponding with the step that corresponds to the number of years of service in that position. Sheriff’s Department, continued Animal Control: Part-Time Animal Control Officer Or 8 hours overtime pay per week per ACO Current overtime charged to LE

• Proposed budget includes Option 3 of the Salary Study

conducted by Springsted, Inc. in 2016 and presented to the Board of Supervisors on October 13, 2016

• Option 3 - Estimated cost $146,308. All SCSO staff

would be moved to a pay grade corresponding with their job duties and placed on a step corresponding with the step that corresponds to the number of years of service in that position.

19

FY 2018 New Personnel Requests FY 2018 New Personnel Requests

• Public Safety: Shenandoah County Fire and Rescue
• (2) two full time FF/EMT’s approved January, 2017 by Board of

Supervisors

• Provided to supplement 12 hour coverage, 5 days a week at the

Conicville Fire and Rescue Department

• Presented as a request and recommendation in this presentation

Public Safety: Shenandoah County Fire and Rescue

(2) two full time FF/EMT’s approved January, 2017 by Board of Supervisors Provided to supplement 12 hour coverage, 5 days a week at the Conicville Fire and Rescue Department Presented as a request and recommendation in this presentation

20

FY 2018 New Personnel Requests FY 2018 New Personnel Requests

• Public Safety: Shenandoah County Fire and Rescue
• Increase in in Advanced Life Support (ALS) compensation

in

• Enhanced (from $1,000 to $3,000), Intermediate (from

$2,000 to $5,000), and Paramedic (from $3,000 to $6,000)

• $89,000
• Add a Master Firefighter/EMT classification

Seven (7) current staff Cost $13,860 Fire Marshal Duty Stand-by Compensation $9,636 Increase in overtime compensation by $197,445 or 96.70%

Public Safety: Shenandoah County Fire and Rescue

Increase in in Advanced Life Support (ALS) compensation in

• Enhanced (from $1,000 to $3,000), Intermediate (from

$2,000 to $5,000), and Paramedic (from $3,000 to $6,000)

• $89,000
• Add a Master Firefighter/EMT classification
• Seven (7) current staff
• Cost $13,860
• Fire Marshal Duty Stand-by Compensation $9,636
• Increase in overtime compensation by $197,445 or 96.70%

21

FY 2018 New Personnel Requests FY 2018 New Personnel Requests

• Public Safety: Emergency Communications
• (4) four full time Communications Officers
• Allows for one additional Communications

Officer per shift Currently Four Communications Officer’s per shift

Public Safety: Emergency Communications

(4) four full time Communications Officers Allows for one additional Communications Officer per shift

• Currently Four Communications Officer’s per

shift

22

• Economic Development
• One (1) full time position:
• Two (2) options under consideration
• 1.) Full Time Economic Development Director
• 2.) Full Time Business Development

Manager (would work under direction of Community Development Director)

FY 2018 New Personnel Requests, cont. FY 2018 New Personnel Requests, cont.

Economic Development

One (1) full time position: Two (2) options under consideration 1.) Full Time Economic Development Director

• 2.) Full Time Business Development

Manager (would work under direction of Community Development Director)

23

• Social Services
• Full-Time Benefit Program Specialist for Medicaid

Services

• Library

Part-time Circulation hours to support Strasburg and Library System

FY 2018 New Personnel Requests, cont. FY 2018 New Personnel Requests, cont.

Social Services

Full-Time Benefit Program Specialist for Medicaid Services

• Library
• Part-time Circulation hours to support Strasburg and

Library System

24

FY 2018 New Personnel Requests County FY 2018 New Personnel Requests County

Department Status Position Total Salaries and Benefits Costs Salaries and Benefits Costs to County (net) Courts FT Two (2) deputy clerks 64,629 64,629 Courts FT Four (4) Court Bailiffs 220,058 220,058 Courts PT Additional Hours 29,767 29,767 Law Enforcement FT Two (2) Sheriff’s Deputies 57,400 57,400 Law Enforcement FT Full-Time Investigator 59,112 59,112 Law Enforcement PT Criminal Investigator 37,800 37,800 Law Enforcement

• Holiday Compensation

85,330 85,330 Law Enforcement PT Additional Hours 34,686 34,686 Law Enforcement

• Additional Hours Overtime

148,222 148,222

25

Law Enforcement

• Additional Hours Overtime

148,222 148,222 Animal Control PT Animal Control Officer 29,450 29,450 SCSO Salary Study

• Option 3

146,308 146,308 Fire and Rescue FT Two (2) FF/EMT's 103,253 103,253 Fire and Rescue

• Increased ALS Compensation

119,000 89,000 Fire and Rescue

• Seven (7) Master Firefighters/EMTs

13,680 13,680 Fire and Rescue

• Fire Marshal Duty Stand-By

9,636 9,636 Fire and Rescue

• Additional Hours Overtime

197,445 197,445 Emergency Communications FT Four (4) Communications Officers 166,100 166,100 Economic Development FT Business Delopment Manager 73,160 73,160 Library Administration PT Additional Hours 25,000 25,000 Social Services FT Benefit Program Specialist Medicaid 24,000 24,000

TOTAL REQUESTED NEW PERSONNEL: $1,644,036 $1,614,036

FY 2018 Constitutional Offices Personnel FY 2018 Constitutional Offices Personnel

Department Status Position Total Salaries and Benefits Costs Salaries and Benefits Costs to County (net) Courts FT Two (2) deputy clerks 64,629 64,629 Courts FT Four (4) Court Bailiffs 220,058 220,058 Courts PT Additional Hours 29,767 29,767 Law Enforcement FT Two (2) Sheriff’s Deputies 57,400 57,400 Law Enforcement FT Full-Time Investigator 59,112 59,112 Law Enforcement PT Criminal Investigator 37,800 37,800 Law Enforcement

• Holiday Compensation

85,330 85,330

26

Law Enforcement PT Criminal Investigator 37,800 37,800 Law Enforcement

• Holiday Compensation

85,330 85,330 Law Enforcement PT Additional Hours 34,686 34,686 Law Enforcement

• Additional Hours Overtime

148,222 148,222 Animal Control PT Animal Control Officer 29,450 29,450 SCSO Salary Study

• Option 3

146,308 146,308

TOTAL NEW CONTSITUTIONAL OFFICES PERSONNEL: $912,762 $912,765

FY 2018 New Personnel FY 2018 New Personnel Recommendations Recommendations County County

Department Status Position Total Salaries and Benefits Costs Salaries and Benefits Costs to County (net) Fire and Rescue FT Two (2) FF/EMT's 103,253 103,253 Fire and Rescue

• Increased ALS Compensation

119,000 89,000 Fire and Rescue

• Seven (7) Master Firefighters/EMTs

13,680 13,680 Fire and Rescue

• Fire Marshal Duty Stand-By

9,636 9,636 Fire and Rescue

• Additional Hours Overtime

197,445 197,445 Emergency Communications

27

Emergency Communications FT Four (4) Communications Officers 166,100 166,100 Economic Development FT Business Development Manager 73,160 73,160 Library Administration

• Additional Hours Part-Time

25,000 25,000 Social Services FT Benefit Program Specialist Medicaid 24,000 24,000

TOTAL RECOMMENDED NEW PERSONNEL: $551,494 $521,494

FY 2018 FY 2018 Budget Staffing Requests Budget Staffing Requests

• School Resource Officers
• FY 2014 – Four full time SRO’s were added to provide one SRO at each
• f the public schools, including a part time SRO at Triplett Tech.
• *The Strasburg High School SRO was funded using asset forfeiture

funds in FY 2017

• FY 2018 – The County will fund 80% of the four SRO’s from FY 2014

and the SRO added in FY 2017 for SHS

• FY 2019 ALL SRO’s positions will be locally funded.

School Resource Officers

FY 2014 – Four full time SRO’s were added to provide one SRO at each

• f the public schools, including a part time SRO at Triplett Tech.

*The Strasburg High School SRO was funded using asset forfeiture funds in FY 2017 FY 2018 – The County will fund 80% of the four SRO’s from FY 2014 and the SRO added in FY 2017 for SHS

• FY 2019 ALL SRO’s positions will be locally funded.

Current cost of this service is approximately $500,000 annually

School Resource Officer Startup FY 2013 Asset Forfeiture County Fiscal Year 80% 20% Fy 2014 60% 40% FY 2015 50% 50% FY 2016 40% 60% FY 2017* 20% 80% FY 2018 0% 100% FY 2019

• Cost of Living Adjustments (COLA)
• Recommendation of a 3% Cost of Living

Adjustment

• No COLA included in the FY 2017 Current Budget

No Merit Increase included in the FY 2017 Current Budget Periodic adjustments are an integral part of adjusting for market demand and remaining competitive as an employer

FY 2018 Personnel FY 2018 Personnel Recommendations, cont. Recommendations, cont.

Cost of Living Adjustments (COLA)

Recommendation of a 3% Cost of Living Adjustment

• No COLA included in the FY 2017 Current Budget
• No Merit Increase included in the FY 2017 Current

Budget

• Periodic adjustments are an integral part of adjusting

for market demand and remaining competitive as an employer

29

FY 2018 Personnel Recommendations, cont. FY 2018 Personnel Recommendations, cont.

FY 2015 FY 2016 FY 2017

Total Percentage Merit COLA Merit COLA Merit COLA Augusta 1% 2% 0.5% 1% 1% 2% 6.5% 9//1/2014 9/1/2014 1/1/2016 1/1/2016 1/1/2017 1/1/2017 Rappahannock 2% 2.0% 7/1/2014 Frederick 3% 2.4% 1.8% 2% 9.2% 8/1/2014 7/1/2015 7/1/2016 12/1/2016 Warren 2.50% 2.5 & 5% 2.5 7.5%

30

Warren 2.50% 2.5 & 5% 2.5 7.5% 1/1/2015 see below* 7/1/2016 Fauquier 2% 2% 4.0% 7/1/2015 1/1/2017 Rockingham 2% 2% 2% 6.0% 7/1/2014 7/1/2015 7/1/2016 Page 3.0% 2.0% 2.0% 7.0% July 1 July 1 July 1 Shenandoah 2.5% 0.0% 2.5% 5.0% 1/1/2015 1/1/2016

*Employees hired prior to 7/1/2012 effective 7/1/2015 Employees hired prior to 7/1/2005 received addt'l 2.5% 1/1/2016

FY 2018 Personnel Recommendations, cont. FY 2018 Personnel Recommendations, cont.

Locality COLA Effective Date Merit Effective Date

Fauquier 0% Frederick* 2.50% 7/1/2017 Page 3.00% 7/1/2017

31

Page 3.00% 7/1/2017 Shenandoah 3.00% 7/1/2017 Warren 2.50% 7/1/2017

*Undecided if COLA or Merit

FY 2018 Personnel Recommendations, cont. FY 2018 Personnel Recommendations, cont.

• Sheriff’s Office Option 3 also includes the 3%

COLA proposed for county employees and those other constitutional offices on county pay scale

32

• State-Supported Compensation Increases:
• Funding has been included to support a 2% across-the-board salary

increase for Constitutional Officers effective August 1, 2017

• Funding has been included for sworn deputies with three or more

years of continuous service in a CB funded position to receive $80 for each full year of service, up to a maximum of 30 years Proposal includes $65 for each full year of service, up to a maximum

• f thirty years for all non-sworn employees of the sheriff’s office

Proposed budget includes Sheriff Option 3 to join the County Pay Scale so this 2% would be reflected as an additional revenue source

FY 2017 Personnel FY 2017 Personnel Recommendations, cont. Recommendations, cont.

State-Supported Compensation Increases:

Funding has been included to support a 2% across-the-board salary increase for Constitutional Officers effective August 1, 2017 Funding has been included for sworn deputies with three or more years of continuous service in a CB funded position to receive $80 for each full year of service, up to a maximum of 30 years

• Proposal includes $65 for each full year of service, up to a maximum
• f thirty years for all non-sworn employees of the sheriff’s office
• Proposed budget includes Sheriff Option 3 to join the County Pay

Scale so this 2% would be reflected as an additional revenue source

33

Health Insurance Rate Trends Health Insurance Rate Trends

• The County has experienced favorable health insurance rate

trends over the last six fiscal years:

• Fiscal Year 2012: 0.00% Increase
• Fiscal Year 2013: 1.44% Increase
• Fiscal Year 2014: 2.03% Increase
• Fiscal Year 2015: 1.99% Increase

Fiscal Year 2016: 3.00% Increase Fiscal Year 2017: NO INCREASE

FY 2018 Renewal reflects a 13.99% increase or $370,943

Any increases or decreases experienced in the fiscal year 2018 budget relate to changes in the selection of coverage (e.g., single, dual or family)

The County has experienced favorable health insurance rate trends over the last six fiscal years:

Fiscal Year 2012: 0.00% Increase Fiscal Year 2013: 1.44% Increase Fiscal Year 2014: 2.03% Increase

• Fiscal Year 2015: 1.99% Increase
• Fiscal Year 2016: 3.00% Increase
• Fiscal Year 2017: NO INCREASE
• FY 2018 Renewal reflects a 13.99% increase or $370,943
• Any increases or decreases experienced in the fiscal year

2018 budget relate to changes in the selection of coverage (e.g., single, dual or family)

34

• The County’s Virginia Retirement System (VRS)

rate decreased from 11.59% to 9.71% of covered payroll in FY 2017 and remains the same in FY 2018

• The County’s Group Life Insurance rate (through

VRS) increased from 0.48% to 0.52% of covered payroll and the employee contribution is .79% of covered payroll in FY 2017 and remains in FY 2018

Other Employee Fringe Benefits Other Employee Fringe Benefits

The County’s Virginia Retirement System (VRS) rate decreased from 11.59% to 9.71% of covered payroll in FY 2017 and remains the same in FY 2018

• The County’s Group Life Insurance rate (through

VRS) increased from 0.48% to 0.52% of covered payroll and the employee contribution is .79% of covered payroll in FY 2017 and remains in FY 2018

35

• Recommend the requests by the Volunteer Fire and Rescue

Departments for $2,000 per volunteer company in contribution

• This totals $535,000 and represents an increase of $25,000
• ver the $510,000 FY 2017 Adopted Budget

Also a request to increase support in repairs and maintenance resulting in a $45,741 increase in the FY 2018 Proposed Budget To offset some of the repairs and maintenance increase there is a decrease of $29,000 in the career Fire/Rescue budget

Increase in Fire and Rescue Increase in Fire and Rescue Volunteer Contributions Volunteer Contributions

Recommend the requests by the Volunteer Fire and Rescue Departments for $2,000 per volunteer company in contribution This totals $535,000 and represents an increase of $25,000

• ver the $510,000 FY 2017 Adopted Budget
• Also a request to increase support in repairs and maintenance

resulting in a $45,741 increase in the FY 2018 Proposed Budget

• To offset some of the repairs and maintenance increase there

is a decrease of $29,000 in the career Fire/Rescue budget

36

• Expenditures associated with repairs and maintenance

include:

• Aerial testing of three (3) volunteer owned ladder trucks
• Annual inspection/maintenance on four (4) volunteer extrication

equipment

• Annual testing /maintenance on approximately 150 Self Contained

Breathing Apparatus (SCBA) Annual testing/maintenance of three (3) SCBA compressors and fill stations Annual maintenance and calibration of heart care monitors and defibulators Radio maintenance and repairs including replacement batteries EMS stretchers and cot testing and maintenance

Increase in Fire and Rescue Increase in Fire and Rescue Volunteer Contributions Volunteer Contributions

Expenditures associated with repairs and maintenance include:

Aerial testing of three (3) volunteer owned ladder trucks Annual inspection/maintenance on four (4) volunteer extrication equipment

• Annual testing /maintenance on approximately 150 Self Contained

Breathing Apparatus (SCBA)

• Annual testing/maintenance of three (3) SCBA compressors and fill

stations

• Annual maintenance and calibration of heart care monitors and

defibulators

• Radio maintenance and repairs including replacement batteries
• EMS stretchers and cot testing and maintenance

37

RSW Regional Jail RSW Regional Jail

• The County makes quarterly payments to the RSW Regional

Jail, which includes contributions to both operations and debt service

• Shenandoah County’s share is currently 34.22% for Fiscal

Year 2017

• Shenandoah County’s average daily population (ADP) is trending at

approximately 38 percent of total ADP as of January 31, 2017 The RSW Regional Jail Authority is beginning the development of its FY 2018 budget this month

Contributions may change from the amount in the County’s FY 2018 Proposed Budget based on the ADP and the FY 2018 RSW Regional Jail Budget

The County makes quarterly payments to the RSW Regional Jail, which includes contributions to both operations and debt service Shenandoah County’s share is currently 34.22% for Fiscal Year 2017

• Shenandoah County’s average daily population (ADP) is trending at

approximately 38 percent of total ADP as of January 31, 2017

• The RSW Regional Jail Authority is beginning the development of

its FY 2018 budget this month

• Contributions may change from the amount in the County’s FY 2018

Proposed Budget based on the ADP and the FY 2018 RSW Regional Jail Budget

38

RSW Regional Jail RSW Regional Jail

Fiscal Year

2015 2016 2017 2018

Budgeted Amount 1,756,603 2,567,933 2,500,000 2,500,000 Actual Amount 1,756,603 2,173,925 2,354,701 TBD Average Daily Population 36.00% 32.38% 34.22% 38.6%** True Up ADP 34.29% 34.20% TBD

* Amount for 2017 is anticipated actual **Based on January 31, 2017 ADP

39

Fiscal Year

2015 2016 2017 2018

Budgeted Amount 1,756,603 2,567,933 2,500,000 2,500,000 Actual Amount 1,756,603 2,173,925 2,354,701 TBD Average Daily Population 36.00% 32.38% 34.22% 38.6%** True Up ADP 34.29% 34.20% TBD

* Amount for 2017 is anticipated actual **Based on January 31, 2017 ADP

Shenandoah County Public Schools Shenandoah County Public Schools

20,523,197 21,263,198 22,038,832 23,151,767 24,467,495 25,144,582 25,144,582 27,349,784

15,000,000 20,000,000 25,000,000 30,000,000

Budgeted Local Funding to SCPS*

40

*Exclusive of capital improvement project funding

5,000,000 10,000,000 15,000,000 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018

FY 2018 Capital Expenditures FY 2018 Capital Expenditures

Capital Project Description Department Fiscal Year Total Project Cost

GENERAL FUND - FACILITIES AND MAINTENANCE PROJECTS FY 18

Circuit Courtroom Audio Upgrade Circuit Court FY 18 13,532 Fire and Rescue Storage Facility Fire and Rescue FY 18 125,000 Sheriff's Office Facilities Sheriff (Law Enforcement) FY 18 6,900,000 Dispatch Console Replacement Emergency Communications FY 18 100,000

41

Dispatch Console Replacement Emergency Communications FY 18 100,000 County Farm Outbuilding Painting General Properties FY 18 20,000 Citizen Convenience Site/Compactor Solid Waste FY 18 23,500

Fiscal Year 2018 Facilities and Maintenance Total 7,182,032

FY 2018 Capital Expenditures FY 2018 Capital Expenditures

GENERAL FUND-VEHICLE AND EQUIPMENT PROJECTS FY 18 Replacement Computers Information Systems FY18 22,800 GPS Receiver Geographic Information Systems FY 18 7,500 Courthouse Security Cameras Sheriff (Courts) FY18 25,744 Law Enforcement Records Mgt System Sheriff (Law Enforcement) FY18 84,872 Law Enforcement Replacement Vehicles (6)

Capital Project Description Department Fiscal Year Total Project Cost

42

Law Enforcement Records Mgt System Sheriff (Law Enforcement) FY18 84,872 Law Enforcement Replacement Vehicles (6) Sheriff (Law Enforcement) FY18 291,156 Office Computers (6) Sheriff (Law Enforcement) FY18 18,588 Transportation Van Replacement Sheriff (Law Enforcement) FY18 30,520 Replace FIT Test Machine Fire and Rescue FY 18 9,150 Ambulance Replacement Fire and Rescue FY18 82,656 SCBA Cylinder Replacement Fire and Rescue FY18 34,000

FY 2018 Capital Expenditures FY 2018 Capital Expenditures continued continued

Inspection Vehicle (2) Building Code Enforcement FY18 50,400 Animal Control Vehicle Sheriff (Animal Control) FY 18 44,531 Emergency Medical Dispatch Upgrade Emergency Communications FY 18 134,000 Tractor Replacement Parks and Recreation FY 18 35,000

Capital Project Description Department Fiscal Year Total Project Cost

43

Tractor Replacement Parks and Recreation FY 18 35,000 Circulation Work Stations Replacement (4) Library Administration FY 18 5,260 Vehicle Purchase Tourism/Economic Development FY 18 22,162 Refurbished Excavator Solid Waste FY 18 275,000 Rebuild Track Loader Solid Waste FY 18 175,000

Fiscal Year 2018 Vehicle and Equipment Projects Total 1,348,339

FY 2018 Capital Expenditures FY 2018 Capital Expenditures Public Schools Public Schools

• Proposed 2018 Budget presentation by School

Superintendent Dr. Mark Johnston included $3,877,903 in capital projects

• The requested amount is included in the FY 2018

proposed budget

44

Proposed 2018 Budget presentation by School Superintendent Dr. Mark Johnston included $3,877,903 in capital projects The requested amount is included in the FY 2018 proposed budget

FY 2018 Debt Service FY 2018 Debt Service

4,000,000 5,000,000 6,000,000

Existing Debt Service

Principal Interest

45

1,000,000 2,000,000 3,000,000

FY 2018 Debt Service FY 2018 Debt Service

• Fiscal Year 2018 Debt Service, including principal and interest, is as

follows:

• Shenandoah County - $2,361,896
• Shenandoah County Public Schools - $3,525,181
• Fiscal Year 2017 debt service for the RSW Regional Jail is not

illustrated on the previous graph but results in principal and interest payments of $1,026,517 (based on estimated 34.29% share for fiscal year 2017) The County’s portion of total principal outstanding for the RSW Regional Jail is $14,484,096 (based on estimated 34.29% share for fiscal year 2017) Fiscal Year 2018 Debt Service, including principal and interest, is as follows:

Shenandoah County - $2,361,896 Shenandoah County Public Schools - $3,525,181

Fiscal Year 2017 debt service for the RSW Regional Jail is not illustrated on the previous graph but results in principal and interest payments of $1,026,517 (based on estimated 34.29% share for fiscal year 2017)

• The County’s portion of total principal outstanding for the RSW

Regional Jail is $14,484,096 (based on estimated 34.29% share for fiscal year 2017)

46

Fiscal Year 2018 Proposed Revenues Fiscal Year 2018 Proposed Revenues

Account Name FY 2014 Actual Revenues FY 2015 Actual Revenues FY 2016 Actual Revenues FY 2017 Adopted Budget FY2018 Proposed Budget $ Increase (Decrease) % Increase (Decrease) GENERAL FUND REVENUES:

Revenue from Local Sources 48,424,682 49,272,756 50,793,030 49,862,403 51,145,866 1,283,463 2.57% Revenue from the Commonwealth

47

Revenue from the Commonwealth 7,977,582 7,004,614 7,632,506 7,233,101 7,074,865 (158,236)

• 2.19%

Revenue from the Federal Government 838,961 727,894 704,099 515,190 7,132,465 6,617,275 1284.43% Other Financing Sources 511,935 5,890,604 2,792,689 2,132,921 (659,768)

• 23.62%

TOTAL GENERAL FUND REVENUES: 57,241,225 57,517,199 65,020,239 60,403,383 67,486,117 7,082,734 11.73%

Fiscal Year 2018 Proposed Revenues Fiscal Year 2018 Proposed Revenues

Revenue from the Commonwealth 10% Revenue from the Federal Government 11% Other Financing Sources 3%

FY 2018 Total Proposed Revenues - $67,486,117

48

Revenue from Local Sources 76%

Revenue from the Commonwealth 10%

Fiscal Year 2018 Proposed Revenues Fiscal Year 2018 Proposed Revenues

Revenue Category FY 2014 Actual Revenues FY 2015 Actual Revenues FY 2016 Actual Revenues FY 2017 Adopted Budget FY2018 Proposed Budget $ Increase (Decrease) % Increase (Decrease) Local Revenues:

General Property Taxes 37,482,790 39,515,732 40,894,155 40,248,100 40,904,671 656,571 1.63% Other Local Taxes 6,498,009 6,540,796 6,524,189 6,556,800 6,561,885 5,085 0.08% Permits, Fees, and Licenses 349,335 445,278 431,627 347,678 369,702 22,024 6.33%

FY 2018 Revenue from Local Sources

Permits, Fees, and Licenses 349,335 445,278 431,627 347,678 369,702 22,024 6.33% Fines and Forfeitures 71,259 83,303 66,671 75,300 76,000 700 0.93% Revenue from the Use of Money & Property 355,859 451,702 411,688 427,300 432,272 4,972 1.16% Charges for Services 1,461,071 1,143,470 1,531,518 1,120,071 1,703,739 583,668 52.11% Miscellaneous Revenue 500,975 259,210 133,809 168,000 158,000 (10,000)

• 5.95%

Recovered Costs 1,705,384 833,267 799,373 919,154 939,597 20,443 2.22%

Total Revenue From Local Sources 48,424,682 49,272,756 50,793,030 49,862,403 51,145,866 1,283,463 2.57%

49

Fiscal Year 2018 Proposed Fiscal Year 2018 Proposed Revenue Revenue

Other Local Taxes 13.4% Permits, Fees, and Licenses 0.7% Revenue from the Use of Money & Property 0.9% Charges for Services 2.3% Miscellaneous Revenue 0.3% Recovered Costs 1.9%

FY 2018 Revenue from Local Sources - $51,145,866

50

General Property Taxes 80.3%

Other Local Taxes 13.4%

Fiscal Year 2018 Proposed Revenues Fiscal Year 2018 Proposed Revenues

Revenue Category FY 2014 Actual Revenues FY 2015 Actual Revenues FY 2016 Actual Revenues FY 2017 Adopted Budget FY 2018 Proposed Budget $ Increase (Decrease) % Increase (Decrease) Intergovernmental Revenues: Commonwealth – Non-Categorical Aid 3,963,651 3,875,611 3,913,287 3,896,229 3,905,122 8,893 0.23% Commonwealth – Categorical Aid (Shared Expenses) 3,444,694 2,667,880 2,731,357 2,746,573 2,826,552 79,979 2.91% Commonwealth – Other Categorical Aid 569,237 461,123 987,862 590,299 343,191 (247,108)

• 41.86%

FY 2018 Intergovernmental Revenues

51

Revenue From the Commonwealth

7,977,582 7,004,614 7,632,506 7,233,101 7,074,865 (158,236)

• 2.19%

Federal Revenues:

Federal - Non-Categorical Aid

103,276 160,707 178,749 160,700 170,000 9,300 5.79%

Federal - Categorical Aid

735,685 567,187 525,350 354,490 6,962,465 6,607,975 1864.08% Revenue from the Federal Government

838,961 727,894 704,099 515,190 7,132,465 6,617,275 1284.43%

Total Intergovernmental Revenue

8,816,543 7,732,508 8,336,605 7,748,291 14,207,330 6,459,039 83.30%

Fiscal Year 2018 Proposed Revenues Fiscal Year 2018 Proposed Revenues

Revenue From the Commonwealth 50% Revenue from the Federal Government 50%

FY 2018 Intergovernmental Revenues - $14,207,330

52

Revenue From the Commonwealth 50% Revenue from the Federal Government 50%

Fiscal Year 2018 Proposed Revenues Fiscal Year 2018 Proposed Revenues

Revenue Category FY 2014 Actual Revenues FY 2015 Actual Revenues FY 2016 Actual Revenues FY 2017 Adopted Budget FY 2018 Proposed Budget $ Increase (Decrease) % Increase (Decrease) Other Financing Sources: Non-Revenue Receipts:

Debt Service Interest Subsidy 511,935 514,696 511,900 511,900

• 9.56%

Capital Lease Financing Proceeds

FY 2018 Other Financing Sources

53

Debt Service Interest Subsidy 511,935 514,696 511,900 511,900

• 9.56%

Capital Lease Financing Proceeds 346,000 (346,000)

• 100.00%

Unassigned Fund Balance 5,375,908 1,934,789 1,621,021 (313,768)

• 16.22%

Total Non-Revenue Receipts 511,935 5,890,604 2,792,689 2,132,921 (2,685,854)

• 23.62%

Total Other Financing Sources 511,935 511,935 2,792,689 2,132,931 (2,685,854)

• 23.62%

Fiscal Year 2018 Proposed Revenues Fiscal Year 2018 Proposed Revenues

Debt Service Interest Subsidy 24% Capital Lease Financing Proceeds 0%

FY 2018 Other Financing Sources - $2,132,921

54

Capital Lease Financing Proceeds 0% Unassigned Fund Balance 76%

Fiscal Year 2018 Proposed Revenues Fiscal Year 2018 Proposed Revenues

Proposed Use of Unassigned Fund Balance:

General Fund Capital Projects $1,621,021 Reserve for Contingencies 350,000

• Unassigned Fund Balance has been allocated for one-time, non-

recurring expenditures as follows:

Note that proposed General Fund capital projects with other funding sources (e.g., grant and asset forfeiture) have been included in the corresponding revenue source categories.

Reserve for Contingencies 350,000

Total Unassigned Fund Balance $1,971,021

55

Unassigned Fund Balance has been allocated for one-time, non- recurring expenditures as follows:

Note that proposed General Fund capital projects with other funding sources (e.g., grant and asset forfeiture) have been included in the corresponding revenue source categories.

• Recurring Operational Expenses funded from

Unassigned Fund Balance in FY 2016 equal $1,627,933

• Recurring Operational Expenses funded from

Unassigned Fund Balance in FY 2017 equal $1,934,789 Unassigned Fund Balance is intended for use

• f capital projects and not recurring
• perational expenses

Unassigned Fund Balance Unassigned Fund Balance

Recurring Operational Expenses funded from Unassigned Fund Balance in FY 2016 equal $1,627,933 Recurring Operational Expenses funded from Unassigned Fund Balance in FY 2017 equal $1,934,789

• Unassigned Fund Balance is intended for use
• f capital projects and not recurring
• perational expenses

56

FY 2017 Real Estate Tax FY 2017 Real Estate Tax

With the Adjusted Real Estate Tax Rate of $0.60:

Each Penny

= $438,000 With the Adjusted Real Estate Tax Rate of $0.60:

Each Penny

= $438,000

57

Budget Shortfall Budget Shortfall

Fiscal Year 2018 Proposed Revenues: $67,486,117 Fiscal Year 2018 Proposed Expenditures: $75,964,867 Budget Shortfall: $(8,478,750)

58

Fiscal Year 2018 Proposed Revenues: $67,486,117 Fiscal Year 2018 Proposed Expenditures: $75,964,867 Budget Shortfall: $(8,478,750)

Budget Shortfall Budget Shortfall

Significant Expenditure Increases:

• Public Safety

$1,551,850

• Education Operations

$2,205,202

• Education CIP

$3,877,903 $7,631,955

59

Significant Expenditure Increases:

Public Safety $1,551,850 Education Operations $2,205,202 Education CIP $3,877,903 $7,631,955

60

Next Steps Next Steps

• Budget Work Session schedule is on the website under

Board of Supervisors Meeting Schedule

• Budget Public Hearing is scheduled for April 6, 2017 at

7:00 p.m.

• Scheduled for adoption on April 18, 2017 at 7:00 p.m.

Thank the Finance and Administrative Staff, department directors, state offices, school division and constitutional officers for their efforts and cooperation during the FY 2018 budget preparation.

61

Budget Work Session schedule is on the website under Board of Supervisors Meeting Schedule Budget Public Hearing is scheduled for April 6, 2017 at 7:00 p.m.

• Scheduled for adoption on April 18, 2017 at 7:00 p.m.

Thank the Finance and Administrative Staff, department directors, state offices, school division and constitutional officers for their efforts and cooperation during the FY 2018 budget preparation.