THE COUNTY BUDGET Presenters: Bob Meyer, Blue Earth County Administrator Kyle Oldre, Rock County Administrator MACA T echnical Meeting July 19, 2018 1
BUDGET SCHEDULE • Start early – September comes quickly • Allow plenty of time to work with department heads and the Board • Look for and develop budget talking points throughout the process 2
Blue Earth County Budget Calendar Dates Description Responsible Party Wednesday, March 14, 2018 Send out employee time allocation worksheets to supervisors Payroll Wednesday, March 21, 2018 Employee allocation worksheets returned to Doreen Departments Wednesday, March 28, 2018 Payroll budget projection updated for salaries/benefits Payroll Wednesday, April 04, 2018 Send out budget materials to departments. Finance Friday, April 20, 2018 Roll Budgets to Level 2 (Level 1 users locked out END OF DAY) Finance Friday, May 11, 2018 Departmental budget changes due to Finanace Departments Friday, May 11, 2018 New Position Requests due to County Administrator Departments Friday, May 25, 2018 Deliver preliminary budget changes to County Administrator Finance Month of June Scheduled department budget meetings Departments/County Administrator/Finance Friday, July 20, 2018 Preliminary Budget document due Finance Month of August Commissioner Budget workshops Board of Commissioners/County Administrator Friday, September 14, 2018 Final changes for Preliminary Levy and Budget due County Administrator Tuesday, September 25, 2018 Approve 2019 Preliminary Levy and Budget Board of Commissioners Friday, November 30, 2018 All final changes needed for Adopted budget Administrator/Departments Tuesday, December 11, 2018 Budget Hearing County Administrator 3 Tuesday, December 18, 2018 Adopt Final 2019 Levy and Budget Board of Commissioners
ROCK COUNTY BUDGET TIMELINE • Early July review mid-year numbers with departments • Prepare departmental budgets with Salary and Labor additives provided • Departments develop budgets and submit to administration end of July • Budget Committee review requests and meet with department heads early August • Presentation to County Board 2 nd meeting in August completed in early September with the adoption of the Preliminary levy • Review late year items for changes and adopt final levy in December 4
BUDGET SCHEDULE • Start early – September comes quickly • Allow plenty of time to work with department heads and the Board • Look for and develop budget talking points throughout the process 5
Example of talking points from our Budget Presentation SIGNIFICANT CHANGES TO THE 2018 BUDGET Construction of final phase of CSAH 12 from CSAH 17 to TH 83. • Begin demolition and reconstruction of Government Center ramp. • Begin construction of Government Center building addition. • Additional staffing added to departments to address service demand. • (County Attorney, Community Corrections, Taxpayer Services, Sheriff, and Human Services) Additional costs for Mental Health treatment due to legislative change • to state/county cost share model. Increases in staff wages and health insurance premiums. • 6
Example of talking points from our Budget Presentation MAJOR 2018 CAPITAL PURCHASE INITIATIVES $6,800,000 Government Center Ramp • $5,200,000 Partial cost of Government Center Addition • $300,000 St. Clair Highway Shop Improvement • $300,000 Tandem Trucks • $200,000 Tax System Replacement • $175,000 Sheriff Squad Cars • $150,000 County Attorney Paperless System • $125,000 Air Handler Unit/Exhaust Mankato Highway Shop • 7
COMMUNICATING WITH YOUR BOARD • Introducing the budget • Try to keep them at a high level. • Focus on the big picture and the policy objectives they want to see accomplished. • Highlight challenges and opportunities. • Budget and spending updates throughout the year • Preparing new board members 8
Report: B300 BLUE EARTH COUNTY COUNTYWIDE BUDGET For 2019 as of 5/23/2018 Building & 2018 2019 Capital Total Budget Total Budget Human Services General Fund Public Works Purchases County Ditches Revenues LOCAL TAX LEVY 34,751,280 36,836,356 20,789,469 4,635,335 8,655,517 2,756,035 0 TAX PENALTIES & INT. 150,000 155,000 155,000 0 0 0 0 OTHER TAXES 8,195,452 8,156,701 205,801 6,000,000 0 0 1,950,900 LICENSES & PERMITS 311,300 318,360 318,360 0 0 0 0 STATE SHARED REVENUE 3,626,446 3,444,935 2,996,800 423,586 19,444 5,105 0 STATE REVENUE 29,917,155 30,070,741 918,489 21,801,000 7,199,727 151,525 0 FEDERAL REVENUE 9,064,841 8,605,678 520,500 0 8,083,178 2,000 0 FEES FOR SERVICES 8,614,426 9,702,012 2,913,952 1,014,500 5,558,560 215,000 0 FINES & FORFEITURES 361,250 365,250 364,750 0 500 0 0 GIFTS & CONTRIBUTION 27,500 27,100 27,100 0 0 0 0 INTEREST INVESTMENTS 810,000 1,010,000 1,010,000 0 0 0 0 MISC REVENUE 1,154,945 1,101,645 959,591 23,304 95,350 23,400 0 REIMBURSEMENTS -261 -178 -178 0 0 0 0 Total Revenues 96,984,334 99,793,600 31,179,634 33,897,725 29,612,276 3,153,065 1,950,900 Expenditures 9,056,369 9,021,818 0 0 9,021,818 0 0 PUBLICAID ASSISTANCE PERSONAL SERVICES 41,359,921 42,793,719 21,615,148 4,490,474 16,672,397 15,000 700 OPERATING EXPENSES 2,015,834 1,766,066 905,169 177,470 682,827 0 600 UTILITIES 712,650 801,000 636,000 165,000 0 0 0 CONTRACTS & FEES 30,437,323 29,843,419 3,495,894 24,569,358 541,467 0 1,236,700 REPAIR & MAINTENANCE 1,410,214 1,737,630 1,412,780 237,150 87,700 0 0 TRAVEL 468,481 473,491 220,267 22,602 226,622 0 4,000 COMMUNITY SUPPORT 381,639 389,139 389,139 0 0 0 0 ALLOCATED OVERHEAD 5,380,936 5,927,988 922,429 242,548 4,763,011 0 0 SUPPLIES 2,495,285 2,536,614 611,883 1,727,400 197,331 0 0 BUILDING IMPROVEMENT 13,239,300 13,941,000 0 700,000 0 13,241,000 0 EQUIPMENT PURCHASES 3,436,229 6,179,296 5,508 985,500 683,150 4,505,138 0 DEBT SERVICE 1,921,474 3,288,659 2,311,288 0 0 28,371 949,000 INTEREST CHARGES 689,843 915,997 610,135 0 0 0 305,862 REIMBURSEMENTS -5,771,107 -6,261,141 -3,100,584 -170,000 -2,990,557 0 0 Total Expenditures 107,234,391 113,354,695 30,035,056 33,147,502 29,885,766 17,789,509 2,496,862 Excess of Revenues Over (Under) -10,250,057 -13,561,095 1,144,578 750,223 -273,490 -14,636,444 -545,962 Expenditures Other Financing Sources OTHER FINANC SOURCES 0 0 0 0 0 0 0 TRANSFERS IN 3,861,134 4,073,034 306,745 1,157,927 600 2,061,800 545,962 TRANSFERS OUT -3,744,134 -3,956,034 -840,177 -2,000,000 -39,895 -1,075,962 0 Total Other Financing Sources 117,000 117,000 -533,432 -842,073 -39,295 985,838 545,962 9 Excess of Revenues and Other SourcesOver -10,133,057 -13,444,095 611,146 -91,850 -312,785 -13,650,606 0 (Under) Expenditures and other uses
DEPARTMENT 2017 2018 DIFFERENCE % +/- COUNTY BOARD 166,935 176,259 9,324 5.59% DISTRICT COURT - 25,000 25,000 0.00% COUNTY ADMINISTRATOR 171,291 177,129 5,838 3.41% EMERGENCY SERVICES 31,672 32,945 1,273 4.02% AUDITOR-TREASURER 100,223 95,064 (5,159) -5.15% INDEPENDENT AUDIT 45,000 35,000 (10,000) -22.22% DATA PROCESSING 178,239 208,379 30,140 16.91% ELECTIONS 25,000 25,000 - 0.00% ATTORNEY 193,288 202,650 9,362 4.84% LAND RECORDS 217,963 243,288 25,325 11.62% BUILDING MAINTENANCE 226,627 234,968 8,341 3.68% VETERANS SERVICE OFFICER 32,028 32,650 622 1.94% SHERIFF 777,609 801,676 24,067 3.10% CORONER 10,000 10,000 - 0.00% PRISONER CARE 100,000 150,000 50,000 50.00% CORRECTIONS 91,000 92,500 1,500 1.65% APPROPRIATIONS 120,935 135,466 14,531 12.02% EDGERTON AMBULANCE 500 500 - 0.00% JASPER AMBULANCE 1,300 1,300 - 0.00% ROCK COUNTY AMBULANCE 15,000 15,000 - 0.00% SWHHS PUBLIC HEALTH 104,135 118,666 14,531 13.95% CULTURE 55,920 55,920 - 0.00% SW MN ARTS & HUMANITIES 1,000 1,000 - 0.00% GREEN EARTH PLAYERS 1,000 1,000 - 0.00% COUNCIL FOR ARTS & HUMANITIES - - - 0.00% SW INITIATIVE FOUNDATION 2,920 2,920 - 0.00% HISTORICAL SOCIETY 35,000 35,000 - 0.00% AG SOCIETY 16,000 16,000 - 0.00% SENIOR CITIZENS/RSVP 26,204 26,204 - 0.00% VETERANS MEMORIAL BLDG 63,174 50,074 (13,100) -20.74% EX TENSION 124,881 127,612 2,731 2.19% TOURISM 1,940 1,940 - 0.00% SOUTHERN MN TOURISM ASSN 500 500 - 0.00% MINNESOTA LOGOS 1,440 1,440 - 0.00% CAPITAL PURCHASES - 135,000 135,000 0.00% GENERAL FUND 2,759,929 3,074,724 314,795 11.41% LIBRARY 295,780 310,292 14,512 4.91% ROAD AND BRIDGE 811,527 900,000 88,473 10.90% WELFARE 1,231,994 1,283,658 51,664 4.19% PLANNING AND ZONING 10,151 10,151 - 0.00% LANDFILL STATE GRANT - - - 0.00% ENVIRONMENTAL OFFICE - - - 0.00% AG INSPECTOR 11,209 11,777 568 5.07% WATER PLAN 5,600 6,010 410 7.32% LANDFILL 26,960 27,938 978 3.63% DEBT SERVICE 355,157 349,599 (5,558) -1.56% 2012 GO EQUIPMENT BOND 179,600 176,300 (3,300) -1.84% 2012 GO REFUNDING BOND 126,600 124,500 (2,100) -1.66% LISMORE TELEPHONE NOTE 37,800 37,800 - 0.00% 2014 GO CAPITAL IMPROVEMENT BON - - - 0.00% 2015 GO TAX ABATEMENT BOND - - - 0.00% 2015 GO CAPITAL IMPROVEMENT BON 11,157 10,999 (158) -1.42% TAX ABATEMENT LEVY 23,701 11,617 (12,084) -50.99% NEW VISION - HILLS (YEAR 2 OF 10) - 11,617 11,617 0.00% 10 RESERVES 132,094 196,000 63,906 48.38% TOTAL LEVY 5,637,142 6,153,828 516,686 9.17% STATE AID 167,650 520,654 353,004 210.56% NET TAX 5,469,492 5,633,174 163,682 2.99%
Recommend
More recommend
