Which of the following statements best describes your a6tude at budget 7me?

Transcription

1

2

3 Which of the following statements best describes your a6tude at budget 7me? a. Yippee! Can t wait to get started. b. Wake me when it s over. c. This is our chance to show em who s boss! d. Go ahead and shoot me now.

4 Who is the most knowledgeable person in your courthouse regarding the budget? a. Auditor b. County Judge c. That crazy guy that shows up to speak during public comments at every mee7ng d. Someone else

5 Who is legally responsible for calcula7ng the effec7ve tax rate and rollback rate? a. Auditor b. Treasurer c. Tax Assessor/Collector d. Just Pick Somebody

6 More Ques7ons How much is your budget? What is your tax rate? How many special and dedicated funds are there? When do you ask elected officials & department heads to submit their wish lists?

7 More Ques7ons What is a deficit budget? Once the budget is adopted, how osen do you look at it? When is the last 7me you looked at your budget on the county website?

8 What is the budget? A statement of revenue, expenses and fund balances for the County. A plan of ac7on for the fiscal year. A vision & policy statement for your County. A resource that connects the Commissioners Court with all the other county offices.

9 The process oversimplified Budget Officer prepares proposed budget & files with County Clerk (usually by July 31) Proposed budget available for public inspec7on and posted on county website Commissioners Court holds Public Hearing (during prescribed 9meframe) Commissioners Court may adopt budget any7me aser hearing

10 Rules for success 1. Work together. 2. Remember whose money it is. 3. Follow the law.

11 Where is the law? Local Government Code - - Chapter 111 (Budge9ng) Chapter 152 (Officer Salaries) Tax Code - Chapter 26 (SeFng Tax Rate)

12 LGC Chapter 111 Popula9on up to 125,000 Ø Governed by Subchapter A Ø County Judge is Budget Officer

13 LGC Chapter 111 Popula9on 125,001 to 225,000 Ø May choose Subchapter A or C Subchapter A County Judge is Budget Officer Subchapter C Court appoints Budget Officer

14 LGC Chapter 111 Popula9on over 225,000 Ø May choose Subchapter B or C Subchapter B County Auditor is Budget Officer Subchapter C Court appoints Budget Officer

15 What s in the durn thang? Required to be in your budget, per LGC Ch. 111 Comparison of proposed expenditures with expenditures for the preceding year. List of all outstanding obliga7ons (debt). Cash on hand, listed by fund (bank balances). Funds received from all sources for preceding year. Funds available from all sources for new year. Es7mated revenues available to cover expenditures. Es7mated tax rate to cover proposed budget. Cover page with statutorily required language.

16

17 Texas Counties 2015 Budget & Tax Rate Planning Calendar Based on Fiscal Year Beginning Oct. 1 st By April 30 Deadline for chief appraiser to provide preliminary tax roll values. Tax Code 26.01(e) By July 25 Deadline for chief appraiser to certify appraisal roll to Tax Assessor- Collector. Tax Code 26.01(a) By July 30* Budget officer files copy of proposed budget with County Clerk. Copy shall be available for public inspection and posted on website. LGC , , *Note: This is a suggested date. Statutes do not specify it as a deadline. By August 1 Tax Assessor-Collector submits appraisal roll, and certifies an estimate of the collection rate for the current year, to Commissioners Court. Tax Code By August 7 Calculation of effective and rollback tax rates. Typically done by Tax Assessor-Collector, but Tax Code states an officer or employee designated by the governing body shall calculate The designated officer shall submit the rates to Commissioners Court by August 7 or as soon thereafter as practicable.

18 Publish newspaper notice of public hearing on the budget. Must be published not earlier than 30 th day, nor later than 10 th day, before date of hearing. LGC , , If the salary, expenses or other allowances of any elected county or precinct officers are being increased, publish newspaper notice required by LGC Must be published 10 days before the meeting at which officer salaries will be set. Post notice of budget hearing, at least 72 hours before meeting. LGC (c) and Open Meetings Act Public Hearing on budget (Subchapter A: After 15 th day of month following the month proposed budget was prepared. LGC (c)) (Subchapters B & C: Within 10 calendar days after proposed budget is filed. LGC (b), LGC (b)) At regular meeting of Commissioners Court, vote to set salaries, expenses and other allowances of all elected county and precinct officers. (May be done at same meeting as budget hearing.) Following the meeting, provide written notice to each elected official of his/her salary and personal expenses to be included in the budget. LGC

19 Adoption of budget during Commissioners Court. May be done any time after the budget hearing at that same meeting or at a later meeting. If you plan to adopt the budget at the same meeting, be sure to include a separate item on the agenda for the actual adoption. If you plan to adopt at a later date, include an agenda item to set the date for adoption of budget. The vote to adopt the budget must be a record vote. See LGC Chapter 111 for more specifics about requirements of the vote and required language. Meeting of Commissioners Court to discuss tax rate and vote on proposed tax rate. If proposed tax rate will exceed the rollback rate or the effective tax rate (whichever is lower), take record vote and schedule two public hearings. LGC By Sept. 1 Publish Notice of Proposed Tax Rate in newspaper one time. The notice must also be posted on the county website no later than Sept. 1 and continuing until tax rate is adopted. LGC First public hearing on proposed tax rate. (Not required if proposed tax rate does not exceed the rollback rate or effective tax rate, whichever is lower). Cannot be held until at least 7 days after the notice is published in the newspaper.

20 Second public hearing on proposed tax rate. (Not required if proposed tax rate does not exceed the rollback rate or effective tax rate, whichever is lower). Cannot be held until at least 3 days after the first public hearing. Meeting of Commissioners Court to adopt tax rate. Must be held within 3 to 14 days after date of second public hearing if the hearings are required. Tax Code 26.06(e). Must be held before September 30 or 60 days after receiving certified appraisal role, whichever is later. Record vote required if adopted rate exceeds effective tax rate. The rate must be broken down into two components: (1) debt service and (2) maintenance and operations. See Tax Code for required language and other specifics. At least four members of Court must be present and at least three must vote in favor. LGC Note: This planning calendar is designed to aid you as you put together your own localized calendar for your county. Also remember that some statutes can be subject to interpretation. For this reason, we suggest you consult with your County Attorney to see how this information applies to your county.

21 The Budget Calendar The Most Helpful Tool in Effec9ve Budge9ng Defines the Process into Logical Steps Informs All Par7cipants & the Public Improves Accountability Promotes Coopera7on

22 Timing is Everything Required Newspaper No9ces No7ce of public hearing on budget No7ce of any increase in officer salaries No7ce of Proposed Tax Rate* * Must also be posted on website

23 Salary Grievance Procedure Before filing the budget, Court must give wrieen no7ce to each officer of their salary and personal expenses. Official has 5 days aser receiving no7ce to file wrieen grievance. Request must state desired amount. Public Hearing held within 10 days aser request received or public members appointed.

24 Salary Grievance Commieee County Judge (non- vo7ng chair) Sheriff Tax Assessor Collector Treasurer County Clerk District Clerk County Aeorney or Criminal District Aeorney Plus Three Public Members Alternate Makeup: Nine Public Members

25 Salary Grievance Results If request gets 6 votes, request goes back to Commissioners Court. If request gets 6 to 8 votes, Commissioners Court must consider request at its next mee7ng. If request gets 9 votes plus signatures, request must be included in budget before it is filed. Nothing in the law requires members of Grievance Commieee to show up for hearing.

26

27 SPECIAL AND DEDICATED FUNDS Constable Forfeiture Fund Constable LEOSE Fund Co Aey Forfeiture Fund Co Aey Hot Check Fund Co Aey Pretrial Interven7on Fund Co Clerk E&O Con7ngency Fund Co & Dist Clerk Technology Fund Co Clerk Records Archive Fund Co Clerk Records Management Fund County Records Mgmt & Preserv Fund County Records Preserva7on Acct DA Forfeiture Fund DA Hot Check Fund DA Pretrial Interven7on Fund Dist Clerk Records Management Fund Dist Court Records Technology Fund Court Records Archive Fee Dist Clerk E&O Con7ngency Fund Dist Clerk Electronic Filing Fee Sheriff s Forfeiture Fund Sheriff s Jail Commissary Fund Sheriff s LEOSE Fund Tax A/C VIT Interest Fund Tax A/C Motor Vehicle Registr Fee Acct Elec7on Code Chapter 19 Fund County & Road District Highway Fund County Special R&B Tax Fund Farm to Mkt & Lateral Road Fund Flood Control Fund CETRZ Account Courthouse Security Fund Jus7ce Court Building Security Fund Jus7ce Court Technology Fund County Child Abuse Preven7on Fund Juvenile Case Manager Fund Juvenile Delinquency Preven7on Fund Suppl. Court Ini7ated Guardianship Fee Suppl. Public Probate Administrator Fee County Free Library Fund County Law Library Fund County & Public Health District Fund Dog Registra7on Fund Fire Code Inspec7on & Permit Fund County Airport Fund Land Use Restric7on Fund Special Improvement District Fund

28 Alterna7ve Sources of Revenue Electric Co- op Unclaimed Capital Credits - LGC Ch. 381 For community & economic development, other uses LGC Chapter 381 Incen7ve Agreements Hotel Occupancy Tax LGC Chapter 352 Requires Approval by Legislature County Assistance Districts LGC Chapter 387 Government and Private Grants Telecommunica7ons sales tax

29 Telecommunica7ons Sales Tax Tax Code Sec7on Currently collected by these 38 coun9es: Angelina Anderson Bailey Blanco Bosque Burleson Cherokee Comanche El Paso Gillespie Gregg Guadalupe Hays Hill Hood Hopkins Houston Kendall Kleberg Lamar Leon Madison Milam Morris Oldham Parker Rains Red River Runnels San Jacinto San Saba Scurry Smith Tom Green Upshur Walker Washington Young

30 ASer the Budget is Adopted Aborney General Opinion GA (from 2003) Commissioners Court has discre7onary authority to approve an expenditure proposed by a county officer aser the annual budget is adopted, although the court may not, by refusing to approve a requested expenditure, interfere with an elected officer s ability to perform his or her du7es. Commissioners Court may not freeze a vacant posi7on or impose other condi7ons that interfere with an elected officer s authority to appoint an employee of his or her choosing to a posi7on that is established in the budget. Commissioners Court may amend the budget by transferring funds from one budgeted line item to another without declaring an emergency.

31 What is an adequate budget? Who decides?

32 TEXAS CONSTITUTION ARTICLE V, SECTION 8: The District Court shall have appellate jurisdic7on and general supervisory control over the County Commissioners Court, with such excep7ons and under such regula7ons as may be prescribed by law.

33 How to Win Friends Keep everyone informed Learn about county offices Be slow to say yes or no Don t embarrass county officials Provide adequate educa7on funds Budget for technology needs Implement a longevity pay plan Budget con7ngency funds

34 Expect the Unexpected Natural disaster Building damage or loss Downtown in economy Appraisal challenge Excess self- insured claims Data breach

35 Stay Involved in the Legisla7ve Process

36 Lonnie s Cell

37 Ques7ons Can you transfer money to a salary related line item from a non- salary related line item?

38 Ques7ons Can Commissioners Court pay a claim that has not been approved by the Auditor?

39 Ques7ons Can a department carry over unspent funds to the next budget year?