Washington County 2011-12 Budget Committee Meeting May 17, 2011 - - PowerPoint PPT Presentation
Washington County 2011-12 Budget Committee Meeting May 17, 2011 Meeting Agenda Meeting Agenda Introductions Introductions Elections Chair and Secretary for County & SDL Budget Administrators Message Committee
– Chair and Secretary for County & SDL Budget Committee – Chair for ESPD/URMD Budget Committee
– Adopt Budget Committee Process & Procedures
– Adopt Budget Committee Process & Procedures
– Current Chair – John Cook – Current Secretary – Leroy Bentley
– Current Chair – Walt Gorman
– Direct Service – Partner – Supporter
employees except WCPOA (2.5%) 2009-10* 2010-11 2011-12 $
2,009,945
premium increase; premium sharing begins July 1, 2012 2009-10* 2010-11 2011-12 $ 18,730,225 23,293,309 25,623,683
PERS Stabilization Reserve will subsidize rate increase over next five years - approximately $2 million per year 2009-10* 2010-11 2011-12 $ 12,324,999 13,039,104 16,938,135
*actual
General Fund – Reserves Management
further on reserves.
managed with the goal of maximizing ending fund
held open for an extended period of time as practical.
hold-the-line on expenditures until fund balance is fortified.
Actual Actual Adopted Modified Requested Proposed Budget 2008-09 2009-10 2010-11 2010-11 2011-12 2011-12 $ % Operating $ 292,909,770 288,962,581 385,623,905 387,955,928 400,052,965 400,022,965 12,067,037
3%
Capital Outlay 50,346,174 48,678,565 130,537,605 130,537,605 124,311,490 124,311,490 (6,226,115)
Non-operating 121,283,403 123,532,002 163,407,383 165,647,861 164,235,599 164,235,599 (1,412,262)
Totals 464,539,347 461,173,148 679,568,893 684,141,394 688,600,054 688,570,054 4,428,660
1%
General Fund 166,742,858 163,092,793 196,904,770 197,093,521 206,120,723 206,120,723 9,027,202
4%
Special Funds 297,796,489 298,080,355 482,664,123 487,047,873 482,449,331 482,449,331 (4,598,542)
Totals $ 464,539,347 461,173,148 679,568,893 684,141,394 688,570,054 688,570,054 4,428,660
1%
General Fund 931.95 930.24 932.09 933.09 932.73 932.73 (0.36)
0%
Special Funds 911.46 883.13 850.30 851.80 837.23 837.23 (14.57)
FTE 1,843.41 1,813.37 1,782.39 1,784.89 1,769.96 1,769.96 (14.93)
Change
Modified Proposed % of 2010-11 2011-12 $ % Total Taxes $ 107,246,346 109,323,691 2,077,345 2% 63% Licenses & Permits 1,633,693 1,706,994 73,301 4% 1% Intergovernmental 6,513,481 6,218,933 (294,548)
4% Fines & Forfeitures 956,000 931,400 (24,600)
1% Miscellaneous 1,787,898 1,982,083 194,185 11% 1% Operating Transfers In 16,822,752 18,924,310 2,101,558 12% 11% subtotal - Other 27,713,824 29,763,720 2,049,896 7% 17% Total Discretionary $ 134,960,170 139,087,411 4,127,241 3% 80% 35,233,878 35,344,173 110,295 0% 20% 170,194,048 174,431,584 4,237,536 2% 100% Total General Fund Revenues Change Departmental Revenues
Real estate transfer tax, recording fees and Justice Court fines are marginally increasing
2010-11 2011-12
$ %
Assessed Value 46,603,239,186 48,001,336,362
1,398,097,176 3%
Change
Select GF Revenue Line Items
$4,247,795 $4,168,487 $2,701,036 $3,000,000 $5,927,834 $2,259,818 $2,240,000 1,466,201 2,002,869 1,959,074 1,926,282
$- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 2006-07 2007-08 2008-09 2009-10 2010-11 Estimated Recording Fees Real Estate Transfer Tax Justice Court Fines
Ending Fund Balance as a % of Total Revenues
12.2% 26.7% 23.4% 19.1% 11.9% 16.4% 14.2% 12.5% 20.2% 19.0% 0.0% 5.0% 10.0% 15.0% 20.0% 25.0% 30.0% 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16
Board policy is to have ending fund balance at 20% or greater of total revenues and not less than 15% of total
Public Safety Levy $0.42; 5-year levy July 1, 2011 - June 30, 2016 renewed by voters in Nov 2010 WCCLS Levy $0.17; 5-year levy July 1, 2011 - June 30, 2016 renewed by voters in Nov 2010 ESPD Levy $9.5m; 5-year annual levy July 1, 2008 - June 30, 2013
2014-15 2015-16 2012-13 2013-14 2010-11 2011-12
2010-11 2011-12 $ % Budget 684,141,394 $ 688,570,054 4,428,660 1% FTE's 1,784.89 1,769.96 (14.93)
Change
Capital 1% General Government 8% Non-operating 12% Land Use, Housing & Transportation 33% Culture, Education & Recreation 6% Non-departmental 2% Health & Human Services 15% Public Safety & Justice 23%
General Government 19% Culture, Education & Recreation 8% Health & Human Services 11% Public Safety & Justice 31% Land Use & Transportation 17% Non-departmental 5% Non-operating 9%
2010-11 2011-12 $ % Budget 197,093,521 $ 206,120,723 9,027,202 5% FTE's 933.09 932.73 (0.36) 0% Change
Direct services increase primarily due to Elections, Auditor’s Office and County Counsel. Slight decrease in FTE due primarily to the elimination of a 0.40 FTE from Support Services Admin offset by a 0.06 FTE increase in Internal Services. Human Resources – Continue efforts in benefits redesign and full implementation of new benefits system. ITS – Desktop refresh (hardware and software), web infrastructure upgrades, and document imaging. Facilities – Actively reducing the consumption of electricity and natural gas. Efforts are also underway to maximize recycling and deploy green practices. Fleet Management – Anticipating higher fuel costs.
2010-11 2011-12 $ % Budget 43,986,935 $ 45,494,542 1,507,607 3% FTE's 297.34 297.00 (0.34) 0% Change
Direct Services 14% Support Services 86%
Fourth year of a five-year, $9.5 million per year local option levy (ESPD). First year of a five-year, $109 million Public Safety local option levy renewed by voters in November 2010. Increases reflect costs of maintaining current service levels. $682,000 increase in Jail Health General Fund subsidy due to increased hospital care costs. Decreases in State funding to Community Corrections and Juvenile Department. Community Corrections overall staffing reduced by 9.00 FTE.
2010-11 2011-12 $ % Budget 129,011,001 $ 134,012,197 5,001,196 4% FTE's 833.42 823.42 (10.00)
Change
Sheriff 58% Jail Health Care 3% Justice Court 1% Juvenile 8% Community Corrections 11% DA 9% Levy Reserve 9% Law Library 1%
Development Activity
expenditures proposed as development activity is expected to continue at current levels.
expenditure proposed as development activity is expected to continue at current levels.
Planning major work tasks:
boundary (UGB) expansion planning.
prioritization, boulevard implementation. Road Fund
to an increase in the Gas Tax beginning 2011.
Housing 8% Other 9% LUT 83% 2010-11 2011-12 $ % Budget 84,641,671 $ 85,710,581 1,068,910 1% FTE's 357.35 348.77 (8.58)
Change
Overview
Expenditure increase driven by departmental revenue. State funding in OHP Mental Health and Federal funding
in Aging Services account for most of increase, offset by decreases in Public Health, CCF, and Human Services. Cuts include the following:
Public Health – $807,000 (6%) revenue decrease driven
by State H1N1 prevention cuts. 1.0 FTE decrease.
Children & Family Services – Revenue declines
$385,000 (9%). Expenses excluding contingency drop $458,000 (10%). Contingency declines 79% to $11,255. 1.0 FTE decrease.
Human Services – Revenue drops $986,000 (3%).
Expenses excluding contingency decrease $772,000 (3%). 3.3 FTE decrease. Increases include the following:
Veteran Services – $10,500 (7%) State revenue
(9%) to maintain current service levels.
OHP Mental Health – State funding increases $1.7m due
to capitation payment adjustments and Children’s Wraparound Initiative demonstration project and Adult Mental Health Initiative funds. 4.30 FTE increase.
Aging Services – $1.4 million revenue increase due
primarily to new Federal funds. 1.05 FTE increase.
2010-11 2011-12 $ % Budget 87,895,000 $ 88,894,033 999,033 1% FTE's 252.53 253.53 1.00 0% Change
Public Health 22% Animal Services 2% Human Services 69% HHS Admin 1% Disability, Aging & Veteran Services 6%
Cooperative Library Services – 3% increase in the distribution of funds to libraries. Revenues are comprised of: Five-year local option levy Transfer from the General Fund Fair Complex – $72,000 (3%) increase in the proposed budget.
Agreement.
carnival and expanded entertainment.
Libraries 82% Fair Complex 6% Parks & Agri- culture 3% Transient Occupancy Tax 9%
2010-11 2011-12 $ % Budget 35,069,993 $ 36,253,841 1,183,848 3% FTE's 44.25 47.25 3.00 7% Change
Non-departmental – Cost of living adjustment to the Washington County Museum per agreement; status quo funding to RACC.
for nonprofit partners. Funding also provided for shelter providers for building-component replacement funds. Contingency budgeted at $7,714,069, an increase of approximately $2.3 million; combined with the Revenue Stabilization Fund and projected return from Departments, the reserve on June 30, 2012 is expected to be above 15% and complies with the Board adopted policy regarding fund balance.
Non-departmental 15% Contingency 80% Community Network 5%
2010-11 2011-12 $ % Budget 7,351,328 $ 9,657,771 2,306,443 31% Change
Facilities Capital Projects – Budget includes $160,150 in General Fund, $629,911 in Special Funds, and $1.25m in Federal Stimulus projects to increase the energy efficiency of County facilities. Information Technology Services Capital Acquisition – Budget includes $1,203,424 in General Fund and $3,430,721 in Special Funds and includes:
($2.6 million)
($250,000) MSTIP 3 – Includes $37 million for transportation projects; MSTIP revenue comes from an annual General Fund transfer. The 3% increase in transfer is based on the estimated increase in Countywide assessed value (AV). Transportation Development Tax (TDT) – Approved by voters in November 2008; replaces TIF; collection began July 1, 2009; third and final year of a temporary discount extended by the Board due to the recession. North Bethany SDC – A new fund to account for the system development charges approved to help fund extra capacity improvements in North Bethany.
ITS 4% MSTIP 3 2% Road 7% OTIA3, TDT, &
4% Facilities 2% County-w ide Traffic Impact Fee 11%
2010-11 2011-12 $ % Facilities & Technology 7,639,759 $ 7,385,691 (254,068)
Transportation 122,907,396 116,925,799 (5,981,597)
Total 130,547,155 $ 124,311,490 (6,235,665)
Change
Medical Insurance
premiums are: Providence Medical 8.79% Kaiser Medical 13.30% ODS Dental 4.68% Willamette Dental – no change Vision 7.74%
be completed in 2011-12 in preparation for employee premium sharing effective July 1, 2012. PERS Stabilization Fund – Established in 2003-04:
to offset potential rate increases.
years beginning in 2011-12 to offset rate increases. General Fund Transfers – Increases $2 million.
Strategic Investment Program – Includes
agreements with Intel and Genentech.
Miscellaneous 51% Debt Service 8% Risk Management/ Insurance 28% Replacement/ Reserve 7% 2010-11 2011-12 $ % Budget 165,638,311 $ 164,235,599 (1,402,712)
Change
$31,483,128 $7,086,795 $2,691,660 $32,211,329 $7,567,115 $2,504,505
10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 35,000,000 ESPD URMD SDL 2010-11 2011-12
Modified Proposed Organization Unit 2010-11 2011-12 $ % Enhanced Sheriff's Patrol $ 31,483,128 32,211,329 728,201 2% Urban Road Maintenance 7,086,795 7,567,115 480,320 7% Service District for Lighting $ 2,691,660 2,504,505 (187,155)
Change
Modified Proposed 2010-11 2011-12 $ % 210 168005 Enhanced Sheriff's Patrol District $ 31,483,128 32,211,329 728,201 2% by category Taxes 18,510,447 18,604,356 93,909 1% Miscellaneous revenues 113,250 60,000 (53,250)
Total Revenues 18,623,697 18,664,356 40,659 0% Materials & Supplies 18,978,252 19,524,205 545,953 3% Interfund 25,000 25,000
19,003,252 19,549,205 545,953 3% Contingency 12,479,876 12,662,124 182,248 1% Total Expenditures 31,483,128 32,211,329 728,201 2% Revenues over(under) expenditures (12,859,431) (13,546,973) (687,542) 5% Beginning Fund Balance 12,859,431 13,546,973 687,542 5% $
Change Fund/Program/Description
Fourth year of a five-year, $9.5 million per year fixed rate local option levy passed by voters in May 2008; the levy represents 28% of the total resources for the ESPD. The levy supplements a $0.64 permanent tax rate. Increased resources reflect a higher beginning fund balance of $687,542 (5%) and increased property tax revenue. Expenditures increase $728,201 (2%) and reflect an increase in funding transferred to District Patrol to support services in the ESPD and maintain current service levels. For 2011-12, the local option levy tax rate approximates $0.61 per $1,000
Modified Proposed 2010-11 2010-11 $ % 214 608005 Urban Road Maint Improvement District $ 7,086,795 7,567,115 480,320 7% by category Taxes 3,571,137 3,645,350 74,213 2% Miscellaneous 34,000 38,426 4,426 13% Total Revenues 3,605,137 3,683,776 78,639 2% Materials & Supplies 2,407,050 1,712,250 (694,800)
Interfund 620,847 659,655 38,808 6% Operating Transfers Out 9,724 13,546 3,822 39% subtotal 3,037,621 2,385,451 (652,170)
Contingency 4,049,174 5,181,664 1,132,490 28% Total Expenditures 7,086,795 7,567,115 480,320 7% Revenues over(under) expenditures (3,481,658) (3,883,339) (401,681) 12% Beginning Fund Balance 3,481,658 3,883,339 401,681 12% $
Change Fund/Program/Description
Revenues are up 2% primarily due to an expected increase in property tax collection. Expenditures reflect a 7% increase.
repair & maintenance contract actually decrease $713,000.
expenditures is primarily due to a $1.13m increase in contingency. The District continues to maintain local roads at a high standard; the pavement condition index is well over 80 (good to very good condition).
Modified Proposed 2010-11 2010-11 $ % 434 609005 Service District for Lighting #1 $ 2,691,660 2,504,505 (187,155)
by category Charges for Services 1,000 1,000
9,670 7,867 (1,803)
Special Assessments 1,713,620 1,700,000 (13,620)
Total Revenues 1,724,290 1,708,867 (15,423)
Materials & Supplies 1,726,888 1,715,800 (11,088)
Interfund 221,950 223,311 1,361 1% Operating Transfers Out 8,157 8,786 629 8% subtotal 1,956,995 1,947,897 (9,098) 0% Contingency 734,665 556,608 (178,057)
Total Expenditures 2,691,660 2,504,505 (187,155)
Revenues over(under) expenditures (967,370) (795,638) 171,732
Beginning Fund Balance 967,370 795,638 (171,732)
$
Fund/Program/Description Ending Fund Balance
No significant changes are expected in the District. Beginning fund balance is expected to decrease by $172,000. The District operates
basis; the fee is included in the annual tax assessment statement going to each property owner.
– Enhanced Sheriff’s Patrol District – Urban Road Maintenance District – Service District for Lighting – Washington County
– Three (3) minutes per person or 10 minutes per
– Outside Organizations