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 • Administrator’s Message Committee – Chair for ESPD/URMD Budget Committee • Budget Overview • Administrator’s Message • Budget Overview • May 26, 2011 Budget Committee Hearing • May 20, 2010 Budget Committee Meeting – Adopt Budget Committee Process & – Adopt Budget Committee Process & Procedures Procedures

Elections from March 29, 2011 • Washington County & SDL – Current Chair – John Cook – Current Secretary – Leroy Bentley • ESPD & URMD – Current Chair – Walt Gorman

Underpinnings of 2011-12 Proposed Budget • County roles – Direct Service – Partner – Supporter • County primarily provides County-wide services; municipal-level services funded by local option mechanisms

Administrator’s Budget Message • Economic downturn continues to impact County’s complex financial portfolio - discretionary and dedicated revenues • Flat or declining revenues in some funds; moderate increases anticipated in others • Preserving the General Fund balance reserve is a key element in County’s financial strategy

Administrator’s Budget Message • Budget Policy focuses on financial sustainability and stability; General Fund expenditures are “tightened” and “limited” to meet Fund balance goals • Ongoing reliance on levy funding • Active management and monitoring of mid- year spending (and saving) • Attracting and retaining a highly qualified workforce continues to be a priority

Administrator’s Budget Message ● Cost of Living (COLA) : 1.43% cost of living adjustment for all employees except WCPOA (2.5%) 2009-10* 2010-11 2011-12 $ - 4,669,509 2,009,945 ● Medical : Plan modifications for fiscal year 2011-12 to reduce anticipated premium increase; premium sharing begins July 1, 2012 2009-10* 2010-11 2011-12 $ 18,730,225 23,293,309 25,623,683 ● PERS : In July 2011, employer costs increase from 10.67% to 15.05%; 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

Administrator’s Budget Message General Fund – Reserves Management • County no longer has the flexibility to draw further on reserves. • Expenditures will be actively monitored and managed with the goal of maximizing ending fund balance. For example, vacant positions will be held open for an extended period of time as practical. • As revenues rebound, the County will continue to hold-the-line on expenditures until fund balance is fortified.

Administrator’s Budget Message Actual Actual Adopted Modified Requested Proposed Change 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) -5% Non-operating 121,283,403 123,532,002 163,407,383 165,647,861 164,235,599 164,235,599 (1,412,262) -1% 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) -1% 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) -2% FTE 1,843.41 1,813.37 1,782.39 1,784.89 1,769.96 1,769.96 (14.93) -1%

Discretionary Revenues Modified Proposed Change % 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) -5% 4% Fines & Forfeitures 956,000 931,400 (24,600) -3% 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% Departmental 35,233,878 35,344,173 110,295 0% 20% Revenues Total General Fund Revenues 170,194,048 174,431,584 4,237,536 2% 100%

Assessed Value & Select GF Rev Change 2010-11 2011-12 $ % Assessed Value 46,603,239,186 48,001,336,362 1,398,097,176 3% Recording Fees Select GF Revenue Line Items Real Estate Transfer Tax $7,000,000 Justice Court Fines $6,000,000 $5,927,834 $5,000,000 $4,247,795 $4,168,487 $4,000,000 $3,000,000 $3,000,000 $2,701,036 $2,240,000 2,002,869 $2,259,818 $2,000,000 1,926,282 1,959,074 1,466,201 $1,000,000 $- 2006-07 2007-08 2008-09 2009-10 2010-11 Estimated Real estate transfer tax, recording fees and Justice Court fines are marginally increasing

Administrator’s Budget Message Ending Fund Balance as a % of Total Revenues 30.0% 26.7% 25.0% 23.4% 20.2% 20.0% 19.0% 16.4% 19.1% 15.0% 11.9% 12.5% 12.2% 14.2% 10.0% Board policy is to have ending fund balance at 20% or greater of total revenues and not less than 15% of total 5.0% 0.0% 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16

Local Option Levies 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 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16

Total County-wide Budget Non-departmental Capital Non-operating 2% 1% 12% Culture, Education & Recreation 6% General Government Health & Human 8% Services 15% Public Safety & Justice 23% Land Use, Housing & Transportation 33% Change 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) -1%

General Fund Non-operating General 9% Government Non-departmental 19% 5% Culture, Education & Recreation 8% Health & Human Services 11% Land Use & Public Safety & Transportation Justice 17% 31% Change 2010-11 2011-12 $ % Budget $ 197,093,521 206,120,723 9,027,202 5% FTE's 933.09 932.73 (0.36) 0%

General Government  Direct services increase primarily due to Elections, Auditor’s Office and County Counsel. Direct Services  Slight decrease in FTE due primarily to the 14% 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 Support Services electricity and natural gas. Efforts are also underway 86% to maximize recycling and deploy green practices. Change  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%

Public Safety & Justice Community Justice Court Corrections Juvenile 1%  Fourth year of a five-year, $9.5 million per 11% 8% Law Library Jail Health Care year local option levy (ESPD). 1% 3%  First year of a five-year, $109 million Public Levy Reserve DA 9% Safety local option levy renewed by voters 9% 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. Sheriff 58%  Community Corrections overall staffing Change 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) -1%

Land Use, Housing & Transportation  Development Activity Other  Current Planning – $290,000 decrease in beginning fund 9% Housing balance. A decrease of 4.6 FTE and a decrease of 11% in expenditures proposed as development activity is expected to 8% continue at current levels.  Building Services – $1.3 million decrease in beginning fund balance. A decrease of 6.5 FTE and a decrease of 11% in expenditure proposed as development activity is expected to continue at current levels.  Survey Fund – $500,000 decrease in beginning fund balances. Reduction of 0.2 FTE and overtime.  Planning major work tasks:  Aloha-Reedville study and livable community plan.  Urban and rural reserve.  North Bethany and West Bull Mountain urban growth boundary (UGB) expansion planning. LUT  Cooper Mountain UGB planning. 83%  TGM/Energy grants – Bike/pedestrian improvement prioritization, boulevard implementation.  Road Fund  $4 million (18%) increase in State apportionment revenue due Change to an increase in the Gas Tax beginning 2011. 2010-11 2011-12 $ %  Increase of 2.67 FTE. Budget $ 84,641,671 85,710,581 1,068,910 1%  $1.4 million increase in beginning fund balance. FTE's 357.35 348.77 (8.58) -2%