Douglas County Board of Commissioners Special Budget Meeting Agenda

Transcription

1 Monday, April 1, 2019 Douglas County Board of Commissioners Special Budget Meeting Agenda Barry Penzel, Chairman, District 5 Larry Walsh, Vice Chairman, District 3 Dave Nelson, District 1 John Engels, District 2 Wesley Rice, District 4 Revised 3/27/19 3:00 PM P.O. Box 218, Minden, NV FAX: Douglas County Historic Courthouse th Street, Minden, Nevada MISSION STATEMENT Working together with integrity and accountability, the Douglas County team is dedicated to providing essential and cost-effective public services fostering a safe, healthy, scenic, and vibrant community for the enjoyment of our residents and visitors. Copies of the finalized agenda are posted at the following locations prior to the meeting day: Minden Inn, Administration Building (Historic Courthouse), Judicial and Law Enforcement Center, and Community and Senior Center. Questions concerning the agenda should be referred to the County Manager s Office at The Board of County Commissioners sit jointly as the following Boards: Liquor Board, License Board, Tahoe-Douglas Transportation District Board, Water District Board, and the Redevelopment Agency. Agenda items may be taken out of order, may be combined for consideration, or may be removed from the agenda at any time. All items designated for possible action shall include discussion and possible action to approve, modify, deny, take no action, or continue the item. It is the intent of the Board of County Commissioners to protect the dignity of citizens who wish to comment before the Board. It is also the County Commissioner s wish to provide the citizens of Douglas County with an environment that upholds the highest professional standards. Citizens should have the ability to freely comment on items and/or projects that are brought before the Board for action without interference. In order to ensure that every citizen desiring to speak before the Board has the opportunity to express his or her opinion, it is requested that the audience refrain from making comments, hand clapping or making any remarks or gestures that may interrupt, interfere or prevent the speaker from commenting on any present or future project. Persons desiring an opportunity to address the Board of County Commissioners and who are unable to attend the meeting are requested to send an to clerk@douglasnv.us at the Douglas County Clerk s Office at least 24 hours prior to the convening of the Commission meeting. Copies of supporting material can be requested in person from the Douglas County Clerk/Treasurer s Office, th Street, Minden, Nevada or by calling Supporting material can also be found at and During the public hearing, supporting materials can be viewed in the Public Information Binder located at the entrance to the meeting room. Notice to Persons with Disabilities: Members of the public who are disabled and require special assistance or accommodations at the meeting are requested to notify the Clerk s Office in writing at Post Office Box 218, Minden, Nevada or by calling at least 20 hours in advance.

2 DOUGLAS COUNTY BOARD OF COUNTY COMMISSIONERS FINAL AGENDA MINDEN, NV April 1, :00 PM Call to Order PLEDGE OF ALLEGIANCE Led by Chief Deputy District Attorney, Doug Ritchie In order to ensure that every citizen desiring to speak before the Board has the opportunity to express his or her opinion, it is requested that the audience refrain from making comments, hand clapping or making any remarks or gestures that may interrupt, interfere or prevent the speaker from commenting on items that are for possible action by the Board. The Board wants to encourage the respectful consideration of all views by members of the public. PUBLIC COMMENT (No Action) At this time, public comment will be taken on those items that are within the jurisdiction and control of the Board of County Commissioners or those agenda items where public comment will not be taken as a public hearing is not legally required. Public Comment is limited to three minutes per speaker unless additional time is granted by the Board Chairperson. The Board of Commissioners uses timing lights to ensure that everyone has an opportunity to speak. You will see a green light when you begin, and then a yellow light which indicates that you have thirty seconds left and should conclude your comments. Once the light turns red, please sit down. If you are going to comment on a specific agenda item that the Board of Commissioners will take action on, please make your comments when the Board of Commissioners considers that item and the item is opened for public comment. For members of the public not able to be present when an item on the agenda is heard, Speaker/Comment Cards are available from the Clerk and at the entrance to the meeting room. These cards should be completed and given to the Clerk. APPROVAL OF AGENDA For possible action. Approval of proposed agenda. The Board of Commissioners reserves the right to take items in a different order to accomplish business in the most efficient manner, to combine two or more agenda items for consideration, and to remove items from the agenda or delay discussion relating to items on the agenda. 2 April 1, 2019

3 ADMINISTRATIVE AGENDA The Chairman will read the agenda title into the public record and will have the discretion to determine how the item will be presented. On agenda items that are agendized as for presentation only, pursuant to NRS (2)(d)(3) public comment is not required. Individuals interested in commenting on these items may choose to comment at either the beginning or end of the meeting. For agenda items identified as for possible action, although not required, public comment will be allowed as each of those agenda items are heard by the Board. FINANCE 1. For possible action. Discussion on the Fiscal Year Tentative Budgets for Douglas County and the Douglas County Redevelopment Agency funds. Discussion may include a general overview of the Douglas County Budget including, but not limited to, presentations on the following General Fund Departments: General Fund (Fund ), Finance/Comptroller (Fund ), County Commissioners (Fund ), County Manager (Fund ), General Services (Fund ), and Project Management (Fund ). (Terri Willoughby) 3 hour presentation (approximate). CLOSING PUBLIC COMMENT (No Action) At this time, public comment will be taken on those items that are within the jurisdiction and control of the Board of Commissioners or those agenda items where public comment has not already been taken. THE TIMING FOR AGENDA ITEMS IS APPROXIMATE UNLESS OTHERWISE INDICATED AS A TIME SPECIFIC ITEM. ITEMS MAY BE CONSIDERED AHEAD OF OR AFTER THE SCHEDULE INDICATED BY THIS AGENDA. ADJOUNRMENT 3 April 1, 2019

4 1 Douglas County Board of County Commissioners AGENDA ACTION SHEET Title: For possible action. Discussion on the Fiscal Year Tentative Budgets for Douglas County and the Douglas County Redevelopment Agency funds. Discussion may include a general overview of the Douglas County Budget including, but not limited to, presentations on the following General Fund Departments: General Fund (Fund ), Finance/Comptroller (Fund ), County Commissioners (Fund ), County Manager (Fund ), General Services (Fund ), and Project Management (Fund ). (Terri Willoughby) Recommended Motion: Approve the Fiscal Year Tentative Budgets for the following General Fund Departments: General Fund (Fund ), Finance/Comptroller (Fund ), County Commissioners (Fund ), County Manager (Fund ), General Services (Fund ), and Project Management (Fund ). Financial Impact: Various Tentative County Budgets for Fiscal Year Prepared by: Julie Andress, Budget Manager Meeting Date: April 1, 2019 Time Required: 3 hour presentation (approximate). Agenda: Administrative Background Information: This is the first public hearing on the Fiscal Year Budget. The Board of Commissioners is required to hold budget hearings in accordance with NRS This meeting may contain an overview of the budget development process and may include specific discussion on any of the following funds: Tentative Schedule of funds to be discussed: County Budget Overview General Fund (Fund ) Finance/Comptroller (Fund ) County Commissioners (Fund ) County Manager (Fund ) General Services (Fund ) Project Management (Fund ) Funds that may also be discussed on April 1, 2019 as part of the budget overview (listed in order of tentative budget hearing date): Packet Pg. 4

5 1 April 2, 2019, Tentative Budget Hearing Alternative Sentencing East Fork Constable Tahoe Constable Security Community Dev.-Admin Community Dev-Bldg. Dept Community Dev-Planning Community Dev-Engineering Human Resources 309- Risk Management 310- Self Ins. Dental Insurance Economic Development Assessor Extraordinary Maintenance Ad Val Capital Projects County Construction Co Debt/Other Resources DC Redevelopment Area 2-Admin DC Redevelopment Area 2-Cap. Projects DC Redevelopment-Admin DC Redevelopment -Capital Projects April 3, 2019, Tentative Budget Hearing District Attorney Public Guardian Juvenile Probation Juvenile Probation Detention Center 244- Western NV Regional Youth 242- China Spring Youth Camp 245- Stormwater Public Works-Engineering Regional Water Fund, Revenue Sewer Utility, Revenue Douglas County Water Utility, Revenue Room Tax, Library Animal Care & Services Weed Control 260- Senior Services Program April 4, 2019, Tentative Budget Hearing NV Cooperative Extension, Revenue 212- Landscape Maintenance Districts 214-St Motor Vehicle Accident Indigent 215- Assistance to Indigents 216- Social Services Packet Pg. 5

6 Room Tax, Room Tax-Admin Room Tax, Promotional Room Tax Room Tax, Parks Operations Room Tax, Parks Development Room Tax, Parks Temp & Seasonal Room Tax, Recreation Room Tax, Recreation Temp & Season Room Tax, Kahle Community Center Room Tax, Valley Facility-Gym and Fitness Room Tax, Valley Facility-Community/Meeting Room April 8, 2019, Tentative Budget Hearing Recorder Records Management Clerk Clerk-Elections Tahoe General Services Treasurer Sheriff Administration Sheriff Admin. Services Sheriff-Records Sheriff-Jail Sheriff-Cops Grant Sheriff-General Investig Sheriff-Patrol/Traffic Sheriff-Vehicles Sheriff-Grants Sheriff-Coroner Sheriff-Operations/Patrol Tri-Net Bailiff Public Works- Building Services 211- Solid Waste Management 232- Road Operating 236- Tahoe-Douglas Transportation District 313- Motor Pool/Vehicle Maintenance Regional Transportation April 10, 2019, Tentative Budget Hearing Court Clerks Judicial Services District Court I District Court II CASA Public Defender Court Computer System Packet Pg. 6

7 East Fork Justice Court Tahoe Justice Court Grand Jury 222- Law Library Public Administrator Emergency Services 204- Airport GIS & Customer Service Telecommunications Infrastructure & Operations Douglas County Capital Improvement Projects Department Supplemental Requests Agenda Item # 1 Packet Pg. 7

8 1.a 5 YEAR GENERAL FUND PROJECTION Updated 3/25/19 General Fund Year End 9/14/ Adopted Budget 2/27/19 FY Amended Estimated Tentative Variance over FY Adopted Projected Projected Projected Projected Beginning Fund Balance/Reserves: Beginning Fund Balance $ 11,891,067 $ 4,365,261 $ 9,184,386 $ 9,184,386 $ 11,513,548 $ 7,148,287 $ 10,272,107 $ 8,945,736 $ 7,316,618 $ 5,366,134 Revenue: Property Tax 20,067,046 21,669,599 21,669,599 21,535,976 22,799,791 1,130,192 23,483,785 24,188,298 24,913,947 25,661,366 State Consolidated Taxes 12,067,377 12,228,031 12,228,031 12,124,083 12,849, ,059 13,041,826 13,237,454 13,436,016 13,637,556 Licenses & Permits 4,544,773 3,650,400 3,922,926 3,995,767 4,362, ,000 4,449,648 4,538,641 4,629,414 4,722,002 Gaming 938, , , , ,000 (27,000) 947, , , ,087 Intergovernmental 1,991, ,042 1,332,286 1,530, ,000 (72,042) 895, , , ,000 Charges for Service 5,000,425 5,195,564 5,209,252 5,216,055 5,602, ,699 5,714,308 5,828,594 5,945,166 5,945,166 Fines & Forfeitures 1,127,828 1,083,623 1,083, ,341 1,205, ,077 1,223,786 1,242,142 1,260,774 1,279,686 Miscellaneous 785, , , , ,942 (73,458) 560, , , ,811 Other Financing Sources 918, , , , ,226 (50,000) 396, , , ,226 Total Revenue 47,442,042 46,830,885 47,633,980 47,282,813 49,600,412 2,769,527 50,712,180 51,851,834 53,020,119 54,098,900 Total Budgeted Resources $ 59,333,109 $ 51,196,146 $ 56,818,366 $ 56,467,199 $ 61,113,960 $ 9,917,814 $ 60,984,287 $ 60,797,570 $ 60,336,737 $ 59,465,033 Expense: Operating: Personnel Services 30,945,949 32,063,738 32,106,948 31,326,189 34,668,611 2,604,873 35,882,012 37,137,883 38,437,709 38,437,709 Services & Supplies 10,681,145 10,191,991 10,687,001 11,153,536 10,393, ,637 10,549,532 10,707,775 10,868,392 11,031,418 Total Operating 41,627,094 42,255,729 42,793,949 42,479,725 45,062,239 2,806,510 46,431,545 47,845,658 49,306,101 49,469,127 Non Operating: Transfers Out 8,257,805 4,321,222 4,458,999 4,458,999 4,355,869 34,647 4,355,869 4,355,869 4,355,869 4,355,869 Capital Outlay 389, , , , ,500 1, , , , ,500 Unanticipated Projects (44,430) Contingency 830, ,881 1,101, , , , , ,383 Total Non Operating 8,602,551 5,473,603 5,611,380 4,780,499 5,779, ,011 5,607,000 5,635,282 5,664,491 5,667,752 Total Expense 50,229,645 47,729,332 48,405,329 47,260,224 50,841,853 3,112,521 52,038,551 53,480,952 54,970,603 55,136,878 Net Change in Fund Balance (2,787,603) (898,447) (771,349) 22,589 (1,241,441) (342,994) (1,326,371) (1,629,118) (1,950,484) (1,037,979) Ending Fund Balance/Reserves $ 9,103,464 $ 3,466,814 $ 5,425,083 $ 9,206,975 $ 10,272,107 $ 6,805,293 $ 8,945,736 $ 7,316,618 $ 5,366,134 $ 4,328,155 Restricted/Unspendable Fund Balance $ 4,651,744 $ $ 2,306,573 $ 2,306,573 $ 2,306,573 $ 2,306,573 $ $ $ $ Unassigned/Available Fund Balance $ 4,451,720 $ 3,466,814 $ 3,118,510 $ 6,900,402 $ 7,965,534 $ 4,498,720 $ 8,945,736 $ 7,316,618 $ 5,366,134 $ 4,328,155 Total Budgeted Requirements $ 59,333,109 $ 51,196,146 $ 53,830,412 $ 56,467,199 $ 61,113,960 $ 9,917,814 $ 60,984,287 $ 60,797,570 $ 60,336,737 $ 59,465,033 Attachment: DC GF 5 Yr Projection FY BOCC (3969 : Tentative Budget Hearing FY : Day 1) Packet Pg. 8

9 DOUGLAS COUNTY Budget Workshop Fiscal Year April 1, b Attachment: DC FY Budget Presentation County Overview (3969 : Tentative Budget Hearing FY Packet Pg. 9

10 Douglas County Overview BUDGET PRESENTATION 2 1.b Attachment: DC FY Budget Presentation County Overview (3969 : Tentative Budget Hearing FY Packet Pg. 10

11 Agenda Update of FY 19/20 Budget Progress Budget Overview-Excludes Towns Schedule of Presentations Last Day Wrap Up Capital Improvement Project Requests Supplemental Requests 3 1.b Attachment: DC FY Budget Presentation County Overview (3969 : Tentative Budget Hearing FY Packet Pg. 11

12 1.b BOCC Final Tentative Budget Hearings May 2 BOCC Tentative Budget Hearings April 1 10 Budget Progress BOCC Final Budget Adoption May 20 BOCC Special Meeting? 10 Yr. CIP Mar. TBD BOCC Budget Kickoff & Strategic Plan Update Dec. 6 Department Tentative Budget Due Feb. 15 Department Budget Kickoff & Training Dec. 12 Department Revenue Projections Jan. 2 Department S&B & FTE Review Dec. 21 Department CIP & Supplemental Requests Dec Attachment: DC FY Budget Presentation County Overview (3969 : Tentative Budget Hearing FY Packet Pg. 12

13 PERSONNEL 5 1.b Attachment: DC FY Budget Presentation County Overview (3969 : Tentative Budget Hearing FY Packet Pg. 13

14 STAFFING FY 18/19 Adopted FTE FTE (Full Time Equivalent) FY 19/20 Tentative FTE FTE Increase over FY Adopted 6 1.b Attachment: DC FY Budget Presentation County Overview (3969 : Tentative Budget Hearing FY Packet Pg. 14

15 REVENUE CHANGES 7 1.b Attachment: DC FY Budget Presentation County Overview (3969 : Tentative Budget Hearing FY Packet Pg. 15

16 1.b Taxes COUNTY REVENUE CHANGES Licenses & Permits Intergovernmental Revenue Charges For Service Fines & Forfeits Interest Revenue Miscellaneous Revenue Contributed Capital Other Financing Sources Depreciation/Amortizaion Beg.Fund Bal./Reserves FY TO FY Adopted Budget 2019 Amended Budget 2019 Actual Amount 2020 Finance Officer % Variance Amount Variance 2020 to to 2019 Adpt. $ 37,133,668 $ 37,133,668 $33,507,630 $ 40,781,695 $ 3,648, % $ 7,979,203 $ 7,979,203 $ 6,174,003 $ 9,331,650 $ 1,352, % $ 24,679,817 $ 26,974,532 $15,482,025 $ 24,520,267 $ (159,550) -0.65% $ 20,875,304 $ 20,875,304 $15,683,973 $ 21,606,609 $ 731, % $ 1,141,415 $ 1,141,415 $ 836,417 $ 1,263,492 $ 122, % $ 192,656 $ 192,656 $ 405,799 $ 268,200 $ 75, % $ 1,980,144 $ 2,026,970 $ 2,040,388 $ 1,745,107 $ (235,037) % $ 100,000 $ 100,000 $ 346,393 $ 200,000 $ 100, % $ 16,577,446 $ 24,977,048 $ 8,795,215 $ 10,967,350 $ (5,610,096) % $ 3,056,412 $ 3,056,412 $ - $ 2,922,377 $ (134,035) -4.39% $ 44,673,395 $ 49,515,902 $ - $ 60,989,186 $ 16,315, % $158,389,460 $173,973,110 $83,271,841 $174,595,933 $ 16,206, % 8 Attachment: DC FY Budget Presentation County Overview (3969 : Tentative Budget Hearing FY Packet Pg. 16

17 COUNTY BUDGET CHANGES 9 1.b Attachment: DC FY Budget Presentation County Overview (3969 : Tentative Budget Hearing FY Packet Pg. 17

18 1.b OPERATING BUDGET CHANGES Salaries & Wages Employee Benefits Services & Supplies Debt Service Capital Outlay/Projects Miscellaneous Other Financing Uses Depreciation Amortization Ending Fund Bal/Reserves FY TO FY Adopted Budget 2019 Amended Budget 2019 Actual Amount 2020 Finance Officer % Variance Amount Variance 2020 to to 2019 Adpt. $ 33,002,115 $ 33,218,826 $21,726,261 $ 34,738,166 $ 1,736, % $ 15,771,999 $ 15,827,862 $10,238,359 $ 16,894,999 $ 1,123, % $ 31,290,195 $ 32,389,721 $21,324,650 $ 30,777,212 $ (512,983) -1.64% $ 4,566,432 $ 4,606,432 $ 2,430,391 $ 4,925,963 $ 359, % $ 9,382,256 $ 15,128,576 $15,532,233 $ 15,314,189 $ 5,931, % $ 10,379,662 $ 10,480,064 $ 5,787,753 $ 10,291,580 $ (88,082) -0.85% $ 12,272,717 $ 13,642,671 $ 8,761,052 $ 12,316,996 $ 44, % $ 3,006,327 $ 3,006,327 $ - $ 2,872,292 $ (134,035) -4.46% $ 50,085 $ 50,085 $ - $ 50,085 $ % $ 38,666,032 $ 38,592,761 $ - $ 46,414,451 $ 7,748, % $158,387,820 $166,943,325 $85,800,698 $174,595,933 $ 16,208, % 10 Attachment: DC FY Budget Presentation County Overview (3969 : Tentative Budget Hearing FY Packet Pg. 18

19 Questions? 11 1.b Attachment: DC FY Budget Presentation County Overview (3969 : Tentative Budget Hearing FY Packet Pg. 19

20 1.c DOUGLAS COUNTY Budget Workshop Fiscal Year April 1, 2019 Attachment: DC FY Budget Presentation General Fund Overview (3969 : Tentative Packet Pg. 20

21 1.c Douglas County General Fund Overview BUDGET PRESENTATION 2 Attachment: DC FY Budget Presentation General Fund Overview (3969 : Tentative Packet Pg. 21

22 1.c General Fund Chief operating fund for Douglas County Accounts for all financial resources not accounted for in other funds Accounts for resources required to provide variety of public services, primarily from tax-supported services: General Government Judicial Public Safety Public Works Community Development 3 Attachment: DC FY Budget Presentation General Fund Overview (3969 : Tentative Packet Pg. 22

23 1.c PERSONNEL 4 Attachment: DC FY Budget Presentation General Fund Overview (3969 : Tentative Packet Pg. 23

24 1.c STAFFING FY 18/19 Adopted FTE FTE (Full Time Equivalent) FY 19/20 Tentative FTE (3.41) FTE Decrease over FY Adopted 5 Attachment: DC FY Budget Presentation General Fund Overview (3969 : Tentative Packet Pg. 24

25 1.c REVENUE SOURCES Property Taxes State Consolidated Taxes (CTAX) Basic City County Relief Tax (BCCRT) Supplemental City-County Relief Tax (SCCRT) Cigarette and Other Tobacco Products Tax Liquor Tax Real Property Transfer Tax (RPPT) Government Services Tax (GST) Gaming Revenue Licenses & Permits Charges for Services Fines & Forfeitures Miscellaneous Revenue 6 Attachment: DC FY Budget Presentation General Fund Overview (3969 : Tentative Packet Pg. 25

26 1.c GENERAL FUND REVENUE FISCAL YEAR General Fund Revenue-FY % 2% 9% Taxes 11% Intergovernmental 46% Charges for services Licenses & permits Fines & forfeitures Other 29% 7 Attachment: DC FY Budget Presentation General Fund Overview (3969 : Tentative Packet Pg. 26

27 1.c GENERAL FUND RESOURCES FY TO FY Actual Amount 2019 Adopted Budget 2019 Amended Budget 2020 Finance Officer Amount Variance 2020 to 2019 Adopted % Variance 2020 to 2019 Adopted Taxes $20,067,046 $21,669,599 $21,669,599 $22,799,791 $1,130,192 5% Licenses & Permits $4,763,077 $3,900,400 $3,900,400 $4,582,400 $682,000 17% Intergovernmental Revenue $14,680,256 $13,910,073 $14,314,994 $14,462,090 $552,017 4% Charges For Service $5,089,475 $5,195,564 $5,195,564 $5,602,263 $406,699 8% Fines & Forfeits $1,129,231 $1,083,623 $1,083,623 $1,205,700 $122,077 11% Interest Revenue $103,138 $100,000 $100,000 $100,000 $0 0% Miscellaneous Revenue $679,736 $525,400 $572,226 $451,942 ($73,458.) -14% Other Financing Sources $918,633 $446,226 $446,226 $396,226 ($50,000) -11% Total Revenue $47,430,592 $46,830,885 $47,282,632 $49,600,412 $2,317,780 5% Beg.Fund Bal./Reserves $0.00 $4,365,261 $4,631,299 $11,513,548 $7,148, % Total Resources $47,430,592 $51,196,146 $51,913, $61,113,960 $9,917, % 8 Attachment: DC FY Budget Presentation General Fund Overview (3969 : Tentative Packet Pg. 27

28 1.c GENERAL FUND REVENUE CHANGES: FY Adopted to FY Tentative FY Adopted FY Tentative 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000-9 Attachment: DC FY Budget Presentation General Fund Overview (3969 : Tentative Packet Pg. 28

29 1.c GENERAL FUND EXPENDITURE BUDGET Attachment: DC FY Budget Presentation General Fund Overview (3969 : Tentative Packet Pg. 2910

30 1.c GENERAL FUND EXPENDITURE BUDGET FY Tentative Budget-By Category 3% 1% 17% General Gpvernment Public Safety 48% Judicial Public Works Heath & Sanitation 31% 11 Attachment: DC FY Budget Presentation General Fund Overview (3969 : Tentative Packet Pg. 30

31 1.c OPERATING BUDGET CHANGES FY TO FY Actual Amount 2019 Adopted Budget 2019 Amended Budget 2020 Finance Officer Amount Variance 2020 to 2019 Adopted Budget % Variance 2020 to 2019Adopted Budget Salaries & Wages $20,523,493 $21,412,444 $21,447,738 $23,226,462 $1,814,018 8% Employee Benefits $10,418,318 $10,651,294 $10,651,294 $11,442,149 $790,855 7% Services & Supplies $10,740,193 $10,191,991 $10,868,982 $10,393,628 $201,637 2% Capital Outlay/Projects $330,129 $321,500 $321,500 $322,500 $1,000 0% Miscellaneous ($44,430) $0 $0 $0 $0 Other Financing Uses $8,257,805 $5,152,103 $5,157,603 $5,457,114 $305,011 6% Total Expenditures $50,225,509 $47,729,332 $48,447,117 $50,841,853 $2,394,736 5% Ending Fund Bal/Reserves $0 $3,466,814 $3,466,814 $10,272,107 $6,805, % Total Uses of Fund $50,225,509 $51,196,146 $51,913,931 $61,113,960 $9,200,029 19% 12 Attachment: DC FY Budget Presentation General Fund Overview (3969 : Tentative Packet Pg. 31

32 1.c 40,000,000 35,000,000 30,000,000 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 - OPERATING BUDGET CHANGES FY TO FY Personnel costs Services & Supplies FY Adopted Capital Outlay Other Ending fund balance FY Proposed 13 Attachment: DC FY Budget Presentation General Fund Overview (3969 : Tentative Packet Pg. 32

33 1.c 50,000,000 48,000,000 46,000,000 44,000,000 42,000,000 40,000,000 38,000,000 GENERAL FUND REVENUES VS EXPENDITURES (EXCLUDING TRANSERS) FY (Actual), 41,967,704 FY (Actual), 47,338,759 FY Adopted, 46,836,406 FY Adopted, 42,577,229 FY Tentative, 45,384,739 FY Tentative, 49,204,186 FY (Actual) FY Adopted FY Tentative Revenues Expenditures 14 Attachment: DC FY Budget Presentation General Fund Overview (3969 : Tentative Packet Pg. 33

34 General Fund Year End 9/14/ Adopted Budget 2/27/19 FY Amended Estimated Tentative Variance over FY Adopted Projected Projected Projected 1.c Projected Beginning Fund Balance/Reserves: Beginning Fund Balance $ 11,891,067 $ 4,365,261 $ 9,184,386 $ 9,184,386 $ 11,513,548 $ 7,148,287 $ 10,272,107 $ 8,945,736 $ 7,316,618 $ 5,366,134 Revenue: - Property Tax 20,067,046 21,669,599 21,669,599 21,535,976 22,799,791 1,130,192 23,483,785 24,188,298 24,913,947 25,661,366 State Consolidated Taxes 12,067,377 12,228,031 12,228,031 12,124,083 12,849, ,059 13,041,826 13,237,454 13,436,016 13,637,556 Licenses & Permits 4,544,773 3,650,400 3,922,926 3,995,767 4,362, ,000 4,449,648 4,538,641 4,629,414 4,722,002 Gaming 938, , , , ,000 (27,000) 947, , , ,087 Intergovernmental 1,991, ,042 1,332,286 1,530, ,000 (72,042) 895, , , ,000 Charges for Service 5,000,425 5,195,564 5,209,252 5,216,055 5,602, ,699 5,714,308 5,828,594 5,945,166 5,945,166 Fines & Forfeitures 1,127,828 1,083,623 1,083, ,341 1,205, ,077 1,223,786 1,242,142 1,260,774 1,279,686 Miscellaneous 785, , , , ,942 (73,458) 560, , , ,811 Other Financing Sources 918, , , , ,226 (50,000) 396, , , ,226 Total Revenue 47,442,042 46,830,885 47,633,980 47,282,813 49,600,412 2,769,527 50,712,180 51,851,834 53,020,119 54,098,900 Total Budgeted Resources $ 59,333,109 $ 51,196,146 $ 56,818,366 $ 56,467,199 $ 61,113,960 $ 9,917,814 $ 60,984,287 $ 60,797,570 $ 60,336,737 $ 59,465,033 Expense: Operating: Personnel Services 30,945,949 32,063,738 32,106,948 31,326,189 34,668,611 2,604,873 35,882,012 37,137,883 38,437,709 38,437,709 Services & Supplies 10,681,145 10,191,991 10,687,001 11,153,536 10,393, ,637 10,549,532 10,707,775 10,868,392 11,031,418 Total Operating 41,627,094 42,255,729 42,793,949 42,479,725 45,062,239 2,806,510 46,431,545 47,845,658 49,306,101 49,469,127 Non-Operating: Transfers Out 8,257,805 4,321,222 4,458,999 4,458,999 4,355,869 34,647 4,355,869 4,355,869 4,355,869 4,355,869 Capital Outlay 389, , , , ,500 1, , , , ,500 Unanticipated Projects (44,430) - Contingency - 830, ,881-1,101, , , , , ,383 Total Non-Operating 8,602,551 5,473,603 5,611,380 4,780,499 5,779, ,011 5,607,000 5,635,282 5,664,491 5,667,752 Total Expense 50,229,645 47,729,332 48,405,329 47,260,224 50,841,853 3,112,521 52,038,551 53,480,952 54,970,603 55,136,878 Net Change in Fund Balance (2,787,603) (898,447) (771,349) 22,589 (1,241,441) (342,994) (1,326,371) (1,629,118) (1,950,484) (1,037,979) Ending Fund Balance/Reserves $ 9,103,464 $ 3,466,814 $ 5,425,083 $ 9,206,975 $ 10,272,107 $ 6,805,293 $ 8,945,736 $ 7,316,618 $ 5,366,134 $ 4,328,155 Restricted/Unspendable Fund Bala $ 4,651,744 $ - $ 2,306,573 $ 2,306,573 $ 2,306,573 $ 2,306,573 $ - $ - $ - $ - Unassigned/Available Fund Balance$ 4,451,720 $ 3,466,814 $ 3,118,510 $ 6,900,402 $ 7,965,534 $ 4,498,720 $ 8,945,736 $ 7,316,618 $ 5,366, $ 4,328,155 Total Budgeted Requirements $ 59,333,109 $ 51,196,146 $ 53,830,412 $ 56,467,199 $ 61,113,960 $ 9,917,814 $ 60,984,287 $ 60,797,570 $ 60,336,737 $ 59,465,033 Packet Pg. 34 Attachment: DC FY Budget Presentation General Fund Overview (3969 : Tentative

35 1.c GENERAL FUND BALANCE General Fund 6/30/18 Fund Balance Category: Amount: Nonspendable $707,836 Restricted 3,943,908 Unassigned/spendable 4,533,001 Total: $9,184,745 One Month of General Fund Operating Expenses = $3,471,852 Unassigned Fund Balance = 1.31 Months 16 Attachment: DC FY Budget Presentation General Fund Overview (3969 : Tentative Packet Pg. 35

36 1.c Questions? Attachment: DC FY Budget Presentation General Fund Overview (3969 : Tentative Packet Pg. 3617

37 DOUGLAS COUNTY Budget Workshop Fiscal Year BOCC 4/2/19 1.d Attachment: DC FY Budget Presentation Finance-Comptroller (3969 : Tentative Budget Hearing FY Packet Pg. 37

38 Finance BUDGET PRESENTATION The Finance Department s mission is to provide transparent financial services with integrity and accountability for our community. 2 1.d Attachment: DC FY Budget Presentation Finance-Comptroller (3969 : Tentative Budget Hearing FY Packet Pg. 38

39 Finance Department General Accounting Accounts Payable Financial Reporting Grant Management Room Tax Management Capital Improvement Plan Asset Management Budget 3 1.d Attachment: DC FY Budget Presentation Finance-Comptroller (3969 : Tentative Budget Hearing FY Packet Pg. 39

40 1.d Finance Department Monitors Number of Departments: 216 Number of Funds: 69 Number of Divisions/Budget Units 95 Number of expenditure accounts 599 Number of revenue accounts 872 Invoices processed 24,709 (FY 17-18) 4 Attachment: DC FY Budget Presentation Finance-Comptroller (3969 : Tentative Budget Hearing FY Packet Pg. 40

41 Goals & Accomplishments Budget Presentation 5 1.d Attachment: DC FY Budget Presentation Finance-Comptroller (3969 : Tentative Budget Hearing FY Packet Pg. 41

42 1.d Department Accomplishments Strengthen internal controls to develop fiscal integrity of the County Enhance financial reporting to continue financial transparency to internal and external entities Develop financial strategies for infrastructure, capital improvements, equipment replacement and facilities Continue to develop strategies to address long term financial stability in order to expend county resources 6 Attachment: DC FY Budget Presentation Finance-Comptroller (3969 : Tentative Budget Hearing FY Packet Pg. 42

43 Department Accomplishments 2018 Distinguished Budget Document Award 21st Consecutive Award 2017 Excellence in Financial Reporting Award 4th Consecutive Award 7 1.d Attachment: DC FY Budget Presentation Finance-Comptroller (3969 : Tentative Budget Hearing FY Packet Pg. 43

44 1.d Department Goals FY Continue to enhance 5 year forecasting models for all major funds for financial planning Implement quarterly budget and forecast reports of the County's financial state Refine financial polices to maintain sound procedures and guidelines Review and enhance internal policies and procedures to preserve internal controls 8 Attachment: DC FY Budget Presentation Finance-Comptroller (3969 : Tentative Budget Hearing FY Packet Pg. 44

45 PERSONNEL 9 1.d Attachment: DC FY Budget Presentation Finance-Comptroller (3969 : Tentative Budget Hearing FY Packet Pg. 45

46 1.d STAFFING Organization Chart. Accountant Sr Accountant P urchasing Specialist Payroll Coordinator Accounting M anager Accounting Clerk 2.00 County M anager Finance Chief Financial Officer (CFO) Budget M anager Budget Analyst Sr Budget Analyst Attachment: DC FY Budget Presentation Finance-Comptroller (3969 : Tentative Budget Hearing FY Packet Pg. 46

47 STAFFING FY 18/ FTE (full time equivalent) FY 19/ FTE 11 1.d Attachment: DC FY Budget Presentation Finance-Comptroller (3969 : Tentative Budget Hearing FY Packet Pg. 47

48 OPERATING BUDGET CHANGES 12 1.d Attachment: DC FY Budget Presentation Finance-Comptroller (3969 : Tentative Budget Hearing FY Packet Pg. 48

49 1.d OPERATING BUDGET CHANGES FY TO FY FY FY $ Change % Change Salaries & Wages $684,102 $697,326 $13, % Employee Benefits $312,628 $329,340 $16, % Services & Supplies $286,628 $303,645 $17, % 13 Attachment: DC FY Budget Presentation Finance-Comptroller (3969 : Tentative Budget Hearing FY Packet Pg. 49

50 CAPITAL NEEDS FY None 14 1.d Attachment: DC FY Budget Presentation Finance-Comptroller (3969 : Tentative Budget Hearing FY Packet Pg. 50

51 FY SUPPLEMENTAL REQUESTS None 15 1.d Attachment: DC FY Budget Presentation Finance-Comptroller (3969 : Tentative Budget Hearing FY Packet Pg. 51

52 Questions? 16 1.d Attachment: DC FY Budget Presentation Finance-Comptroller (3969 : Tentative Budget Hearing FY Packet Pg. 52

53 1.e DOUGLAS COUNTY Budget Workshop Fiscal Year April 1, 2019 Attachment: DC FY Budget Presentation County Commissioners (3969 : Tentative Packet Pg. 53

54 1.e County Commissioners Fund Attachment: DC FY Budget Presentation County Commissioners (3969 : Tentative Packet Pg. 54

55 1.e Goals & Accomplishments Douglas County Strategic Plan 3 Attachment: DC FY Budget Presentation County Commissioners (3969 : Tentative Packet Pg. 55

56 1.e EXPENSES Budget FY19/ Adopted Tentative $ Chng % Chng Salaries & Wages 155, ,233 3, % Employee Benefits 98, ,119* 16,447* 16.7%* Services & Supplies 18, , ,508* 963%* Total Expense 272, ,387 3, % Funding Source: General Fund Full-Time Equivalent (FTE) % $ Chng Chng County Commissioners % Total % 4 Attachment: DC FY Budget Presentation County Commissioners (3969 : Tentative *NWS Formula Error Packet Pg. 56

57 1.e None Supplemental Requests & Capital Projects FY Attachment: DC FY Budget Presentation County Commissioners (3969 : Tentative Packet Pg. 57

58 1.e Questions? Attachment: DC FY Budget Presentation County Commissioners (3969 : Tentative Packet Pg. 58 6

59 1.f DOUGLAS COUNTY Budget Workshop Fiscal Year April 1, 2019 Attachment: DC FY Budget Presentation County Manager and General Services Packet Pg. 59

60 1.f County Manager & General Services Fund (County Manager) Fund (General Services) 2 Attachment: DC FY Budget Presentation County Manager and General Services Packet Pg. 60

61 1.f County Manager Programs Liaison between BOCC, Elected Officials, appointed Department Directors, government and community agencies, businesses, employees and County residents. Facilitation and administration of Board vision, mission and objectives (Douglas County Strategic Plan). Ensures effective implementation of Board meetings, discussion and direction. Oversees the office of the County Manager and Operations at the County including: Internal and External Communications Project management Budget Development and Administration Leadership and Organizational Development Advocate for County interests at the State and Federal government. 3 Attachment: DC FY Budget Presentation County Manager and General Services Packet Pg. 61

62 1.f Goals & Accomplishments Budget Presentation 4 Attachment: DC FY Budget Presentation County Manager and General Services Packet Pg. 62

63 1.f County Manager Accomplishments Impact Fee Feasibility Study Storm-water Management Plan Implementation Organizational Development (Supervisory Management Program) Financial Stability Fraud, Waste, and Abuse Program Implementation Audit Committee Creation and Implementation Internal Auditor Appointment, Risk Assessment Complete 5 Attachment: DC FY Budget Presentation County Manager and General Services Packet Pg. 63

64 1.f Board Meetings FY Attachment: DC FY Budget Presentation County Manager and General Services Packet Pg. 64

65 1.f Board Meetings FY (to date) 7 Attachment: DC FY Budget Presentation County Manager and General Services Packet Pg. 65

66 1.f County Manager Goals FY Conservation Act/Lands Bill Development Application Review Process, Master Plan and Title 20 Storm-water Management Plan County Facilities Plan Process Improvement Program 8 Attachment: DC FY Budget Presentation County Manager and General Services Packet Pg. 66

67 1.f PERSONNEL 9 Attachment: DC FY Budget Presentation County Manager and General Services Packet Pg. 67

68 1.f 10 Attachment: DC FY Budget Presentation County Manager and General Services Packet Pg. 68

69 1.f COUNTY MANAGER Budget FY19/20 Salaries & Wages 470, ,903 73, % Employee Benefits 192, ,934 35, % Services & Supplies 622, ,851 34,816* 5.6%* Total Expense 1,285,676 1,429, , % GENERAL SERVICES Salaries & Wages 30,186 29,669 (517) -1.7% Employee Benefits 401, ,543** 2, % Services & Supplies 1,498,658 1,516,201 17, % Total Expense 1,930,541 1,545,870 19, % *NWS Formula Error **Includes PEBS 11 Attachment: DC FY Budget Presentation County Manager and General Services Packet Pg. 69

70 1.f None Supplemental Requests & Capital Projects FY Attachment: DC FY Budget Presentation County Manager and General Services Packet Pg. 70

71 1.f Questions? Attachment: DC FY Budget Presentation County Manager and General Services Packet Pg. 7113

72 1.g DOUGLAS COUNTY Budget Workshop Fiscal Year April 1, 2019 Attachment: DC FY Budget Presentation Project Management [Revision 1] (3969 : Packet Pg. 72

73 1.g Project Management BUDGET PRESENTATION 2 Attachment: DC FY Budget Presentation Project Management [Revision 1] (3969 : Packet Pg. 73

74 1.g Department Description Manage construction projects for County Departments, the School District and the East Fork Swimming Pool District. Assist in concept development Scope project and if required secure consultants to prepare construction documents With client develop documents to meet project needs at available budget Create contract documents and bid project Award and manage construction contract Close out contract Provide quality control on Projects Provide Building Inspection Services Provide value engineering Provide owner representation for Projects 3 Attachment: DC FY Budget Presentation Project Management [Revision 1] (3969 : Packet Pg. 74

75 1.g Current Projects Douglas County Old Senior Center Remodel Climbing Wall North Kingsbury Trail Head Lampe Park Pavers Lampe Park Light Home Ranch Exterior Improvements Ball Field Re-Metering Dog Park Kahle Community Center Improvements Fairground Lights Tahoe Justice Center Boiler Replacement Tahoe Justice Center Generator Library HVAC Minden Inn HVAC JLEC Boiler Replacement North Valley Waste Water Space Need Assessment JLEC Expansion Pavement Management School District Jacks Valley Elementary Improvements Douglas High Turf Replacement Radio Repeaters Pavement Management Single Point Entries Swim District Locker Room Remodel Slide Tower Re-Paint Slide Pool Improvements Dehumidification Unit Three Replacement 4 Attachment: DC FY Budget Presentation Project Management [Revision 1] (3969 : Packet Pg. 75

76 1.g PERSONNEL 5 Attachment: DC FY Budget Presentation Project Management [Revision 1] (3969 : Packet Pg. 76

77 1.g 1 Project Manager STAFFING 6 Attachment: DC FY Budget Presentation Project Management [Revision 1] (3969 : Packet Pg. 77

78 1.g OPERATING BUDGET CHANGES Attachment: DC FY Budget Presentation Project Management [Revision 1] (3969 : Packet Pg. 78 7

79 1.g OPERATING BUDGET CHANGES Salaries & Wages Employee Benefits Services & Supplies FY TO FY FY FY $ Change % Change $99,151 $105,091 $5,940 6% $39,655 $40,565 $910 2% $2,850 $10,316 $7, % 8 Attachment: DC FY Budget Presentation Project Management [Revision 1] (3969 : Packet Pg. 79

80 1.g Questions? Attachment: DC FY Budget Presentation Project Management [Revision 1] (3969 : Packet Pg. 80 9

81 FY Annual Budget by Fund at Account Classification 1.h 2018 Amended Budget 2018 Actual Amount 2019 Adopted Budget 2019 Amended Budget 2019 Actual Amount 2020 Finance Officer Amount Variance 2020 to 2019 % Variance 2020 to 2019 Fund: 101 General Fund Revenue RE05 - Taxes $19,986, $20,067, $21,669, $21,669, $19,586, $22,799, $1,130, % RE10 - Licenses & Permits $3,963, $4,763, $3,900, $3,900, $2,729, $4,582, $682, % RE15 - Intergovernmental Revenue $13,801, $14,680, $13,910, $14,314, $7,501, $14,462, $552, % RE20 - Charges For Service $4,576, $5,089, $5,195, $5,195, $4,285, $5,602, $406, % RE25 - Fines & Forfeits $1,168, $1,129, $1,083, $1,083, $724, $1,205, $122, % RE27 - Interest Revenue $100, $103, $100, $100, $44, $100, $0.00 0% RE30 - Miscellaneous Revenue $651, $679, $525, $572, $297, $451, ($73,458.00) -14% RE35 - Other Financing Sources $1,227, $918, $446, $446, $427, $396, ($50,000.00) -11% RE40 - Beg.Fund Bal./Reserves $11,891, $0.00 $4,365, $4,631, $0.00 $11,513, $7,148, % Revenue Totals $57,366, $47,430, $51,196, $51,913, $35,597, $61,113, $9,917, % Expenditures EX10 - Salaries & Wages $21,342, $20,523, $21,412, $21,447, $14,370, $23,226, $1,814, % EX15 - Employee Benefits $10,264, $10,418, $10,651, $10,651, $7,037, $11,442, $790, % EX20 - Services & Supplies $12,545, $10,740, $10,191, $10,868, $7,653, $10,393, $201, % EX25 - Capital Outlay/Projects $349, $330, $321, $321, $54, $322, $1, % EX28 - Miscellaneous $275, ($44,430.37) $0.00 $0.00 $7, $0.00 $0.00 EX30 - Other Financing Uses $9,081, $8,257, $5,152, $5,157, $1,834, $5,457, $305, % EX35 - Ending Fund Bal/Reserves $3,505, $0.00 $3,466, $3,466, $0.00 $10,272, $6,805, % Revenue Totals: $57,366, $47,430, $51,196, $51,913, $35,597, $61,113, $9,917, % Expenditure Totals $57,365, $50,225, $51,196, $51,913, $30,958, $61,113, $9,917, % Fund Total: General Fund $1, ($2,794,917.09) $0.00 $0.00 $4,639, $0.00 $ Fund: 202 Nv Cooperative Extension Revenue RE05 - Taxes $267, $262, $286, $286, $253, $294, $7, % RE15 - Intergovernmental Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 RE20 - Charges For Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 RE27 - Interest Revenue $1, $1, $0.00 $0.00 $1, $0.00 $0.00 RE30 - Miscellaneous Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 RE35 - Other Financing Sources $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 RE40 - Beg.Fund Bal./Reserves $228, $0.00 $187, $187, $0.00 $162, ($25,367.00) -13% Attachment: DOUGLAS COUNTY FY Budget All Funds by Classification (3969 : Tentative Budget Packet Pg. 81 user: Julie Andress Pages 1 of 23 Thursday, March 21, 2019

82 FY Annual Budget by Fund at Account Classification 1.h Revenue Totals $497, $264, $474, $474, $255, $456, ($17,758.00) -4% Expenditures EX10 - Salaries & Wages $81, $71, $73, $73, $52, $84, $11, % EX15 - Employee Benefits $30, $30, $30, $30, $22, $35, $4, % EX20 - Services & Supplies $197, $150, $158, $158, $92, $142, ($16,329.00) -10% EX25 - Capital Outlay/Projects $154, $0.00 $0.00 $0.00 $0.00 $1.00 $1.00 EX28 - Miscellaneous $0.00 $0.00 $182, $182, $0.00 $0.00 ($182,679.00) -100% EX30 - Other Financing Uses $11, $0.00 $7, $7, $0.00 $8, $ % EX35 - Ending Fund Bal/Reserves $22, $0.00 $21, $21, $0.00 $186, $164, % Revenue Totals: $497, $264, $474, $474, $255, $456, ($17,758.00) -4% Expenditure Totals $497, $253, $474, $474, $167, $456, ($17,758.00) -4% Fund Total: Nv Cooperative Extension $0.00 $11, $0.00 $0.00 $87, $0.00 $ Fund: 204 Airport Revenue RE15 - Intergovernmental Revenue $2,455, $2,452, $14, $1,153, $1,146, $14, $0.00 0% RE20 - Charges For Service $65, $57, $40, $40, $33, $43, $2, % RE27 - Interest Revenue $16, $8, $7, $7, $6, $9, $1, % RE30 - Miscellaneous Revenue $1,179, $1,207, $1,067, $1,067, $962, $873, ($194,500.00) -18% RE35 - Other Financing Sources $415, $15, $0.00 $0.00 $0.00 $0.00 $0.00 RE40 - Beg.Fund Bal./Reserves $1,675, $0.00 $1,442, $1,952, $0.00 $1,188, ($254,296.00) -18% Revenue Totals $5,807, $3,741, $2,573, $4,222, $2,149, $2,128, ($444,496.00) -17% Expenditures EX10 - Salaries & Wages $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 EX15 - Employee Benefits $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 EX20 - Services & Supplies $1,229, $969, $928, $1,100, $810, $781, ($146,974.00) -16% EX22 - Debt Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 EX25 - Capital Outlay/Projects $3,143, $2,620, $55, $1,532, $1,303, $154, $99, % EX28 - Miscellaneous $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 EX30 - Other Financing Uses $119, $94, $522, $522, $71, $118, ($404,429.00) -77% EX35 - Ending Fund Bal/Reserves $1,314, $0.00 $1,066, $1,066, $0.00 $1,074, $7, % Revenue Totals: $5,807, $3,741, $2,573, $4,222, $2,149, $2,128, ($444,496.00) -17% Expenditure Totals $5,807, $3,684, $2,573, $4,222, $2,184, $2,128, ($444,496.00) -17% Fund Total: Airport $0.00 $56, $0.00 $0.00 ($35,434.78) $0.00 $ Fund: 211 Solid Waste Mgmt. Revenue Attachment: DOUGLAS COUNTY FY Budget All Funds by Classification (3969 : Tentative Budget Packet Pg. 82 user: Julie Andress Pages 2 of 23 Thursday, March 21, 2019

83 FY Annual Budget by Fund at Account Classification 1.h RE10 - Licenses & Permits $503, $581, $526, $526, $407, $568, $42, % RE15 - Intergovernmental Revenue $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 RE20 - Charges For Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 RE27 - Interest Revenue $5, $2, $5, $5, $4, $5, $0.00 0% RE30 - Miscellaneous Revenue $50, $50, $50, $50, $37, $50, $0.00 0% RE35 - Other Financing Sources $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 RE40 - Beg.Fund Bal./Reserves $754, $0.00 $944, $1,044, $0.00 $1,143, $199, % Revenue Totals $1,312, $633, $1,525, $1,625, $449, $1,766, $241, % Expenditures EX10 - Salaries & Wages $48, $37, $40, $40, $24, $39, ($706.00) -2% EX15 - Employee Benefits $15, $13, $16, $16, $9, $16, ($209.00) -1% EX20 - Services & Supplies $304, $290, $317, $317, $163, $335, $17, % EX22 - Debt Service $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 EX25 - Capital Outlay/Projects $903, $0.00 $110, $209, $0.00 $0.00 ($110,000.00) -100% EX28 - Miscellaneous $0.00 $0.00 $987, $987, $0.00 $1,332, $345, % EX30 - Other Financing Uses $9, $0.00 $13, $13, $0.00 $10, ($2,803.00) -21% EX35 - Ending Fund Bal/Reserves $30, $0.00 $40, $40, $0.00 $32, ($7,756.00) -19% Revenue Totals: $1,312, $633, $1,525, $1,625, $449, $1,766, $241, % Expenditure Totals $1,312, $340, $1,525, $1,625, $197, $1,766, $241, % Fund Total: Solid Waste Mgmt. $0.00 $292, $0.00 $0.00 $252, $0.00 $ Fund: 212 Landscape Maintenance Districts Revenue RE27 - Interest Revenue $0.00 $ $0.00 $0.00 $40.07 $0.00 $0.00 RE30 - Miscellaneous Revenue $20, $20, $20, $20, $19, $20, $0.00 0% RE40 - Beg.Fund Bal./Reserves $6, $0.00 $0.00 $0.00 $0.00 $6, $6, Revenue Totals $27, $20, $20, $20, $19, $27, $6, % Expenditures EX10 - Salaries & Wages $20, $10, $11, $11, $5, $11, ($817.00) -7% EX20 - Services & Supplies $6, $10, $8, $8, $6, $10, $2, % EX35 - Ending Fund Bal/Reserves $0.00 $0.00 $0.00 $0.00 $0.00 $5, $5, Revenue Totals: $27, $20, $20, $20, $19, $27, $6, % Expenditure Totals $27, $20, $20, $20, $11, $27, $6, % Fund Total: Landscape Maintenance Districts $0.00 ($39.73) $0.00 $0.00 $7, $0.00 $ Fund: 214 St Mv Accident Indigent Revenue Attachment: DOUGLAS COUNTY FY Budget All Funds by Classification (3969 : Tentative Budget Packet Pg. 83 user: Julie Andress Pages 3 of 23 Thursday, March 21, 2019