Deadline for data entry and return of all budget packet forms to Auditor. The Budget System will be closed to Departments.

Transcription

1 Montgomery County, Texas Budget/Salary Schedule Production Calendar *All dates are subject to change pending the outcome of Truth in Taxation Workshop* Date Activity Responsible Party Monday, March 24, 2014 Approve FY 2015 budget policy and calendar. Commissioners' Court Tuesday, March 25, 2014 Instructional Budget Packet sent to Departments. Individual Department training is available upon request. Send budget packets to departments. Budget Analyst System to be opened for Department data entry of budget request amounts. / Departments Monday, May 21, 2014 Monday, April 28, 2014 to Friday, May 16, 2014 Deadline for data entry and return of all budget packet forms to Auditor. The Budget System will be closed to Departments. Budget meetings requested by DEPARTMENTS to discuss requested budgeted amounts. Departments Monday, April 28, 2014 to Friday, May 30, 2014 All other revenue estimates will be submitted. End of May Preliminary ad valorem tax revenue projection submitted. Tax Assessor - Collector Monday, June 02, 2014 to Monday, June 16, 2014 Allocation of revenues and balancing of recommended FY 2015 budget. Monday, June 23, 2014 Distribute recommended budgets to departments for review. Monday, June 30, 2014 Distribute recommended FY 2015 County budget to Commissioners' Court. Friday, July 18, 2014 File recommended County budget with County Clerk and for public inspection. Monday, July 28, 2014 to Friday, August 1, 2014 Commissioners' Court workshops to consider recommended budget. At the conclusion of budget hearings, Commissioners will vote on proposed property tax rates; set tax rates. Commissioners' Court Friday, August 1, 2014 Publish notice of budget hearing Sept. 3 to adopt FY 2015 budget. Salary Schedule Training Packet sent to Departments. Individual Department training is available upon request. County Judge Departments/ County Auditor Monday, August 4, 2014 Begin adjustments to budget as instructed by Commissioners' Court Budget Hearings. Tuesday, August 5, 2014 Data entry of Salary Schedule information begins. Departments Wednesday, August 6, 2014 Publish notice of proposed increases in elected officials salaries, expenses, and/or allowances. Written notice to elected officials concerning salary grievance procedures. Commissioners' Court County Judge Monday, August 04, 2014 Friday, August 08, 2014 Publication of 2014 Effective Tax Rate. Publish (7-Days) notice of first public meeting on tax increase. Elected officials salary grievance hearing, if necessary. Tax Assessor - Collector Tax Assessor - Collector Salary Grievance Committee Budget Form FY 15 Budget/Salary Production Calendar

2 Montgomery County, Texas Budget/Salary Schedule Production Calendar *All dates are subject to change pending the outcome of Truth in Taxation Workshop* Date Activity Responsible Party Friday, August 08, 2014 Post (72-Hours) Open Meetings Notice of first public hearing. Finalize Budget Adjustments as instructed by Commissioners' Court Budget Hearings. County Judge First public hearing on tax increase - restricted agenda. Commissioners' Court Monday, August 11, 2014 Wednesday, August 13, 2014 Deadline 8 A.M. for payroll change requests to Auditor's Office for Commissioners' Court approval and inclusion in FY 2015 Salary Schedules. File FY 2015 Proposed County Budget with County Clerk and County Auditor for public inspection. Data entry of Salary Schedule information ends. Deadline for new or changed TCLEOSE certification documentation for inclusion in FY 2015 salaries. Must be submitted and accepted by the Human Resources Department. Distribute proposed budgets to departments. Departments/ County Auditor Departments Departments Friday, August 22, 2014 Post (72-Hours) Open Meetings Notice of second public hearing. County Judge Monday, August 25, 2014 Tuesday, August 26, 2014 Friday, August 29, 2014 Tuesday, September 02, 2014 Second public hearing on tax increase - restricted agenda. Distribute updated Salary Schedule worksheet reports for distribution to departments for review and sign-off. Publish (7-Days) notice of Tax Revenue Increase. Post (72-Hours) Open Meetings Notice of Commissioners' Court meeting where tax rate will be adopted. Deadline: Submission of Salary Schedules to Human Resources Dept. for approval. Schedule of FY 2015 longevity changes and certification to be submitted to the. Public hearing to consider and adopt FY 2015 budget. Commissioners' adoption of tax rates following adoption of budget. Commissioners' Court Tax Assessor - Collector County Judge Departments Human Resources/ County Auditor Commissioners' Court Adopted budget to be filed with County Clerk and ; budget scanned for posting onto website. Publish Final Adopted Budget. Friday, September 05, 2014 Signed Salary Schedule worksheet reports, with approval of the HR Director, must be returned to the 's Office for processing. Finalize certification and longevity changes in FY 2015 Salary Schedules. Human Resources Director Budget Form FY 15 Budget/Salary Production Calendar

3 Montgomery County, Texas Budget/Salary Schedule Production Calendar *All dates are subject to change pending the outcome of Truth in Taxation Workshop* Date Activity Responsible Party Consider and Approve the 2014 Consolidated Tax Roll. Tax Assessor - Collector Monday, September 15, 2014 Ratify property tax increase. Commissioners' Court Monday, September 29, 2014 Friday, October 03, 2014 Salary schedules submitted for approval in Commissioners' Court. Adopted Budget to be available on the County website. Perform Salary Schedule upload from the Budget Analyst System into the Human Resource Management System. Friday, October 17, 2014 First payroll date with FY 2015 rates. Treasurer/ Internal Auditor Budget Form FY 15 Budget/Salary Production Calendar

4 Montgomery County, Texas Office of the 501 North Thompson, Suite 205, Conroe, Texas P. O. Box 539, Conroe, Texas Phyllis L. Martin Angela H. Blocker 1 st Assistant March 24, 2014 TO: FROM: RE: Budget Designee Deborah Moore, Budget Analyst FY 2015 Budget Packet The enclosed budget packet provides information that will assist departments in completing their FY 2015 Budget. A brief explanation of the forms is below. 1. Budget Policy: Approved by Commissioners Court March 24, Budget Calendar: The due date for completed packets is April 18, Budget Hearings are the week of July 28 through August 1, If you anticipate any conflicts, please let the Auditor s office know. The schedule will mimic last year s and will be released in July. 3. Departmental Budget Request Worksheet: This form is available from the County Finance System. Please refer to the Budget Analyst Training Module on how to print. The worksheet contains Operating Budget Lines: Supplies, Services, and Capital Outlay only. An overview of the worksheet layout is as follows: a. FY2013 Budget (Adopted): The original adopted budget for your department before any amendments. b. FY2013 Budget (As Adjusted): The amended budget for your department. c. FY2013 Actual: The actual expenditures made by your department for fiscal year ending 09/30/12. d. FY2014 Budget (Adopted): The original adopted budget for your department before any amendments. e. FY2015 Request (Base): Request funds needed to operate at your current level. If your current budget includes any extraordinary items or one-time allocations, remove them from the base. f. FY2015 Requested New Programs: Use this column to request additional funds needed to operate beyond your current base. An explanation of the need for additional funding is required; please use the New Requests with Priority form. Note: If you need new expense lines opened for your department, contact the Office of the. Once data entry is complete, please send the original, signed form to the Auditor s office. All other budget support work papers can be submitted electronically. Tele: (936) Fax (936) Phyllis.Martin@mctx.org

5 4. New Requests with Priority: All requested increases must be prioritized on this listing of new items. This work paper should replicate any notes made in the Finance System. 5. Personnel Modification Form: Complete one form for each change to a department position, i.e., any adjustment such as a change from part-time to full-time status, number of hours, a reclassification of job description/grade level or new position. Indicate all costs associated with the position; i.e., supplies (including uniforms), equipment, professional development, travel and any capital outlay costs. Costs for benefits are not entered on this form; they will be calculated for the salary schedules. The Personnel Modification Form requires Human Resources approval. This form must also accompany a Position Description Questionnaire which is located on the Human Resources Intranet webpage. For any questions regarding positions, please contact Dodi Shaw, Director of Human Resources at IMPORTANT: Departments will not enter costs for new positions, position changes, or salary increases into any column on the budget worksheet. After the Auditor s Office calculates benefits, we will add all the costs for new positions and increases into the New Programs column. 6. Request for Information Technology (I.T.) Purchases: Use this form to request new Information Technology hardware or software. 7. Request for Capital Outlay Purchases: Complete this form for all requested capital items. For an item to qualify as capital outlay in FY2015, it must cost at least $1,000 and have a useful life equal to or greater than 5 years. If the item does not meet both criteria, it should be listed as a supply line item. Commissioners Court requires all capital outlay pricing to be verified; therefore, you need to submit documentation that supports your pricing. Do not include on this form any costs that are associated with additional personnel. Remember, those amounts are to be entered only on the personnel modification form enclosed. 8. Restricted Line Items: Items such as telephone and utilities are restricted lines, and will be budgeted in a non-departmental budget to be allocated later. As you make your way through the budget packet, feel free to call Deborah Moore (ext. 7247) or Krissa Garner (ext. 7669) to ask questions. We will do our best to provide prompt and complete answers. Thanks for your assistance and cooperation. /s Enclosures Tele: (936) Fax (936) Phyllis.Martin@mctx.org

6 Instructions on How to Complete the Budget Workpapers 1 To begin, Open the Excel Workbook and "SAVE" your file as department number.department name FY15. Example: 495. FY 15 2 Complete Each Tab. If you feel like the tab is not necessary, indicate on the form "NOT APPLICABLE" 3 Additional Pages of the form(s) can be added to the current workbook if additional space is needed. To do this task: - Right click on the tab you need, - Select "Move" or "Copy" from the pop up menu - Indicate which worksheet you want the duplicate form to be placed before - Check the bottom left box "Create a Copy" - Select "OK" or "Cancel" 4 Scan any additional support documents and save them as an Adobe PDF file. Please open and name your file similarly to Step 1. Example: 495. FY 15 Support Documents 5 Once all forms are completed, submit your Excel Workpapers and support documents to: Budget@mctx.org Budget Workpaper Instructions

7 Prioritized Department Requests Dept. Name: Dept. No: Priority # Line Item Explanation of funding in excess of previous year levels $ Amount Prioritized Requests

8 Total cost of Annual Maintenance or Licensing (line item 7450) $0.00 Department #: (N)ew or (R)eplacement? Date Needed Request of I.T. Purchases - Hardware/Software Department Name: Budget Line Complete Description Quantity Cost/Each Total Cost Annual Maintenance or Licensing Cost 0.00 Total cost (should equal sum of all IT budget lines) $0.00 I.T. Requests

9 Total cost of Annual Maintenance or Licensing (line item 7450) $0.00 Department #: (N)ew or (R)eplacement? Date Needed Request for Capital Outlay Purchases Department Name: Budget Line Complete Description Quantity Cost/Each Total Cost Annual Maintenance or Licensing Cost 0.00 Total cost (should equal sum of all Capital Outlay budget lines) $0.00 Capital Outlay Requests

10 Instructions on How to Complete the Personnel Modification Form If you desire to add a new position or upgrade a current position, please do the following: 1 Complete the Personnel Modification Form. A new sheet must be filled out for each request. 2 Complete a Position Description Questionnaire (PDQ) form (Posted on the Human Resources Intranet page. - Human Resources - Miscellaneous Forms 3 Submit the original Personnel Modification Form and original signed PDQ to the Human Resources Department, Attention: Dodi Shaw. Personnel Modification Form Instructions

11 Personnel Modification Form Dept. Name: Dept. No: Circle Reason: New Position or Job Class/Description Change IMPORTANT NOTES : Use a separate form for each position request. Salary increases for current employees will be addressed during the Salary Schedule process. Position Title: Type Job Description here. Line Item Title Description of Items Needed for New Personnel $ Amount 7390 Supplies 7391 Uniforms 7418 Prof. Develop Travel 7464 Equipment 7570 C.O. - Equip C.O. - Vehicles Additional justification if necessary.. Human Resources to COMPLETE: Current Position Class Code: Grade: Current Salary Class Code: Grade: PDQ Approved: Proposed Position Salary Grade Range: Min Mid Max HR Recommend Salary: Human Resources Approval: Date: Personnel Modification Form

12 Montgomery County, Texas Budget Policy The mission of Montgomery County is to maintain the integrity of the county government while managing available resources efficiently and to effectively provide equitable services required by law and public mandate. The adoption of financial policies and their periodic evaluation are key elements in achieving success in this mission. Therefore, the Commissioners Court of Montgomery County (the Court) adopts this budget policy for the preparation and management of the fiscal year 2015 operating budget: 1. The responsibility of the Court is to conduct business of the County in accordance with the laws of the State of Texas. A major element of governance is the duty to manage the County in a fiscally responsible manner. It is the duty of each elected official and department head to operate their office or department frugally and efficiently. Every effort should be made to reduce expenditures while meeting or exceeding the required levels of services. All programs should be examined annually to ensure viability and effectiveness of services provided. Budgets submitted with requested increases must be accompanied by a prioritized listing of the increases. 2. The Court will lower the current tax rate when appropriate. The Court will support efforts to advance economic prosperity in the best interest of the County when it can legally do so. 3. Bonds and other forms of debt will be used for capital projects or fixed asset purchases if appropriate, if the asset s useful life meets or exceeds the debt repayment period, and if the Court determines the issuance of debt is in the best interest of the County. 4. The Court will provide adequate, qualified staffing of offices and departments. Requests for increases in staff should be substantiated by demonstrated requirements for increases in service that cannot more efficiently be met with improved technology or changes in procedures. Requests for new positions, for upgrades to departmental positions, and for increases to departmental position salaries will be submitted as New Programs and must include a recommendation from the Human Resources Department. (H.R.) 5. The salaries of County employees are administered under the guidelines of the Salary Administration Plan (the Plan) approved by the Court. The Court intends that employee compensation shall be competitive with other county governments and comparable employers in the area. In addition, H.R. is directed to perform or contract for periodic salary and benefit surveys of other local governments and private sector employers to provide a logical basis for comparison. The Plan recognizes differences in position scope and complexity and rewards employees by providing a framework that encourages financial rewards based on performance. Merit or performance-based pay is limited to the amount allocated to each office or department. Payroll changes that apply to specific, current employees will be made through the standard H.R. payroll change forms, and will be reflected in the Salary Schedules rather than in the operational budget. 6. Salary increases for current employees, in compliance with the Salary Administration Plan, will be addressed as a separate issue in the budget process, as in previous years. MCTX Auditor Budget Policy Revised

13 Montgomery County, Texas Budget Policy 7. Each fee-generating office or department should review its fee schedule annually to ensure that fees are set in accordance with applicable statutes, and that an appropriate portion of the cost of service is charged to the user of the service. When a fee or other charge is allowed by statute, but is not adopted by the County, notify the. The will analyze the issue and the statute and notify the Court. 8. Departments requesting purchases of hardware and software will submit all requests to the County Auditor s office. Once requests have been consolidated, a report will be provided to the Information Technology department to ensure compatibility and integration. The Purchasing Agent will assist in pricing and vendor selection. Recommendations and approval of new information technology is at the discretion of the Court. 9. The asset capitalization threshold for capital outlay is $1,000 plus five years useful life. Requests for purchases of capital assets must be accompanied by a written verification of cost. To facilitate the purchasing process, requests for purchases in excess of $50,000, or vehicle or light truck purchases, must specify a timeframe for the purchases. 10. Departments requesting purchases that are capital in nature will submit all requests to the County Auditor s office. Once requests have been consolidated, a report will be provided Mark Bosma to facilitate the project. Capital improvement projects may be paid from current revenues, general obligation bonds, or certificates of obligation at the discretion of the Court. All capital projects, regardless of funding source, will be managed by a multiyear budget if the construction period exceeds one fiscal year. 11. The County will pay for all current expenditures with current resources as required by Section and of the Local Government Code. All amendments to the approved appropriations will require written request and justification for transfer by the respective department head or elected official. Only the Court has authority to approve budget amendments, as authorized by Local Government Code Sections (b), , and Approved budget amendments that result in new appropriations must be recorded prior to expenditures against such appropriations. 12. Each annual operating fund of the County shall be included in the recommended and adopted budgets, including administrative funds and special revenue funds for the use of a single department or single purpose. 13. The Court recognizes the vital importance to the County of maintaining an adequate fund balance (or reserve) for emergency appropriations and maintaining a positive bond rating that will lower the cost for sales of bonds and certificates of obligation. A fund balance of at least 10-15% of annual operating costs is the target level for all funds with adopted annual budgets. The County has pledged to increase the fund balances in these funds, collectively, by $2 million each year until that level is achieved. 14. Budget requests will be submitted, evaluated, and adopted at the line-item level. Budgets will be monitored and enforced at the category level. Restricted Budget Lines: Telephone (74209) and Utilities (74409) are restricted line items budgeted in Non-Departmental (409) and will be allocated to departments during the fiscal year as needed. MCTX Auditor Budget Policy Revised