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 2016 Financial Highlights • Fiscal Year 2018 Proposed Budget Fiscal Year 2018 Proposed Budget o Fiscal Year 2018 Proposed Expenditures o Fiscal Year 2018 Proposed Expenditures o FY 2018 Capital Improvement Projects (CIP) FY 2018 Capital Improvement Projects (CIP) o Fiscal Year 2018 Proposed Revenues Fiscal Year 2018 Proposed Revenues 2
Award for Excellence in Award for Excellence in Financial Reporting Financial Reporting Shenandoah County received the Shenandoah County received the Government Finance Officers’ Association Government Finance Officers’ Association (GFOA) Award for Excellence in Financial (GFOA) Award for Excellence in Financial Reporting for its Reporting for its Fiscal Years 2012, 2013, 2014 and 2015 Fiscal Years 2012, 2013, 2014 and 2015 Comprehensive Annual Financial Report (CAFR) Comprehensive Annual Financial Report (CAFR) 3
FY 2016 Financial Highlights FY 2016 Financial Highlights • General Fund Budgeted Expenditures underspent by General Fund Budgeted Expenditures underspent by $1,834,943 $1,834,943 • General Fund Actual Revenues outpaced Budgeted Revenues General Fund Actual Revenues outpaced Budgeted Revenues by $1,509,736 by $1,509,736 • Fund Balance of the General Fund decreased by $3,133,962 • Fund Balance of the General Fund decreased by $3,133,962 • $25.9 million or 40.2% of General Fund Expenditures for $25.9 million or 40.2% of General Fund Expenditures for Education Education • $14.3 million or 22.1% of General Fund Expenditures for $14.3 million or 22.1% of General Fund Expenditures for Public Safety Public Safety 4
Administrative Budget Team Administrative Budget Team • An Administrative Budget Team was formed to review all An Administrative Budget Team was formed to review all fiscal year 2018 departmental budgetary requests fiscal year 2018 departmental budgetary requests o Evan Vass, Assistant County Administrator Evan Vass, Assistant County Administrator o Bradley Polk, Director of Community Development Bradley Polk, Director of Community Development o Mary T. Price, County Administrator Mary T. Price, County Administrator • Additional assistance with proposed budget • Additional assistance with proposed budget o Harrison, Nicholson, Director of Finance Harrison, Nicholson, Director of Finance o Cindy George, Treasurer Cindy George, Treasurer o Kathy Black, Commissioner of Revenue Kathy Black, Commissioner of Revenue o Angie Shellhammer, Accounting Manager Angie Shellhammer, Accounting Manager o Courtney Barnhart, Accounting Technician Courtney Barnhart, Accounting Technician o Heather Williams, Administrative Assistant Heather Williams, Administrative Assistant o Chris Sherman, Executive 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 Fiscal Year 2018 Budget Kick-Off meeting held in November 2016 • Departmental budget requests due in December 2016 Departmental budget requests due in December 2016 • Administrative Budget Team meetings held in January 2017 Administrative Budget Team meetings held in January 2017 • o Budget deliberations among County Administration Budget deliberations among County Administration FY 2018 Capital Improvement Plan presented at the February 14, 2017 FY 2018 Capital Improvement Plan presented at the February 14, 2017 • board meeting board meeting Proposed Budget presented by County Administrator on February 28, 2017 Proposed Budget presented by County Administrator on February 28, 2017 • • o FY 2018-2022 Capital Improvement Program (CIP) summary presented along with FY 2018-2022 Capital Improvement Program (CIP) summary presented along with the FY 2018 Proposed Budget the FY 2018 Proposed Budget Budget Work Sessions to be held with Board of Supervisors during the Budget Work Sessions to be held with Board of Supervisors during the • months of March and April 2017 months of March and April 2017 Public Hearing for public commentary on April 6, 2017 Public Hearing for public commentary on April 6, 2017 • Adoption of FY 2018 Budget and Tax Rate on April 18, 2017 Adoption of FY 2018 Budget and Tax Rate on April 18, 2017 • 6
FY FY 2018 2018 Expenditure Requests Expenditure Requests Expenditure Requests total $75,654,378 Expenditure Requests total $75,654,378 • Represents an increase of $15,230,694 over the FY 2017 Adopted Represents an increase of $15,230,694 over the FY 2017 Adopted • Budget of $60,423,684 Budget of $60,423,684 No adjustments have been made to the elected Constitutional Officers No adjustments have been made to the elected Constitutional Officers • proposed budgets: proposed budgets: Amanda Wiseley, Commonwealth Attorney Amanda Wiseley, Commonwealth Attorney o Cindy George, Treasurer Cindy George, Treasurer o Kathy Black, Commissioner of Revenue Kathy Black, Commissioner of Revenue o o Sarona Irvin, Clerk of Court Sarona Irvin, Clerk of Court o Timothy Carter, Sheriff Timothy Carter, Sheriff o Law Enforcement, Courts (Bailiffs) and Animal Control Law Enforcement, Courts (Bailiffs) and Animal Control • State Compensation Board supports these offices State Compensation Board supports these offices • No adjustments have been made to the School Division No adjustments have been made to the School Division • 7
FY FY 2018 2018 Expenditure Requests Expenditure Requests FY 2017 FY 2018 Adopted Department $ Increase % Increase Budget Requests (Decrease) (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 Public Works 1,167,930 1,167,930 1,182,393 1,182,393 14,463 14,463 1.24% 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 60,423,684 75,654,378 15,230,694 25.21% EXPENDITURES: 8
FY FY 2018 2018 Expenditure Requests Expenditure Requests 35,000,000 32,500,000 30,000,000 27,500,000 25,000,000 22,500,000 FY 2017 Adopted Budget 20,000,000 17,500,000 FY 2018 Department Requests 15,000,000 12,500,000 12,500,000 10,000,000 7,500,000 5,000,000 2,500,000 0 9
FY 2018 FY 2018 Expenditure Expenditure Requests and Recommendations Requests and Recommendations FY 2017 FY 2018 FY 2018 % Adopted Department Proposed $ Increase Increase Budget Requests Budget (Decrease) (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 Public Works 1,167,930 1,167,930 1,182,393 1,182,393 1,200,872 1,200,872 32,942 32,942 2.82% 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 60,423,684 75,654,378 75,964,867 15,541,182 25.72% FUND EXPENDITURES: 10
FY FY 2018 Proposed Expenditures 2018 Proposed Expenditures 35,000,000 32,500,000 30,000,000 27,500,000 FY 2017 Adopted Budget 25,000,000 22,500,000 FY 2018 Department Requests 20,000,000 17,500,000 FY 2018 Proposed Budget 15,000,000 12,500,000 12,500,000 10,000,000 7,500,000 5,000,000 2,500,000 0 11
FY 2018 Proposed Expenditures FY 2018 Proposed Expenditures Proposed Expenditures - $75,964,867 Recreation Community Non- and Cultural Development Public Works Departmental 2% 2% 2% 3% Judicial Administration 3% General Government Administration Education 3% 41% Health and Health and Welfare Welfare 4% 4% Debt Service 8% Capital Outlay 11% Public Safety 21% 12
FY FY 2018 Proposed Expenditures 2018 Proposed Expenditures General Government Administration - $2,581,549 County Attorney Auditor Board of 3.3% 2.8% Board of Equalization Geographic Elections 0.2% Information 3.4% Systems 4.2% Treasurer 22.2% Information Technology 5.2% General Registrar 5.4% Board of Supervisors Commissioner of 9.0% Revenue 17.8% Finance 9.9% County Administration 16.7% 13
FY FY 2018 Proposed Expenditures 2018 Proposed Expenditures Judicial Administration - $2,432,422 Law Library Juvenile and General Victim Witness 1.1% Domestic Relations District Court Coordinator Court 0.4% 2.6% 0.7% Magistrates' Office Circuit Court 0.2% 3.3% Sheriff (Courts) Sheriff (Courts) Commonwealth's 37.9% 37.9% Attorney 26.2% Clerk of the Circuit Court (County Clerk) 27.6% 14
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