FY Annual Budget Presentation

Transcription

1 COWLEY COUNTY FY 2017 Annual Budget Presentation

2 Cowley County Sesquicentennial

3 Chart of County Employees Reg. of Deeds 1.71% MIS/GIS 3.02% Appraiser 5.71% Community Corr. 3.99% CDDO 1 71% Sheriff County 17.32% 1.71% Administration i i 1.71% County Attorney 4.53% County Clerk 2.33% County Commission 1.71% Juv. Serv. 5.20% Jail 14.13% Emergency Mgmt 1.93% Emergency Comm. 7.99% Cowley First 1.28% Public Works 20.57% County Treasurer 5.13%

4 Property Tax Lid Effective Date is January 1, 2017 so the 2018 budget. Increase in property tax dollars beyond a change in the five-year rolling average of CPI requires a vote of the people. The five-year rolling average can never be less than zero

5 Property Tax Lid Items to be excluded from the current year s revenue before calculating the lid: New Construction/ improvements Increase in personal property Real property from an annexed jurisdiction Real property that has changed in use

6 Property Tax Lid Revenues created by a tax abatement ending, or a special finance district or rebate program ending will also not be counted against the cap.

7 Property Tax Lid Exempted expenses from the cap: Any bonds issued before July 1, 2016 Payment of special assessments Any federal or state mandate after July 1, 2015, or loss of federal funds after January 1, 2017 where the County is contractually obligated to perform the service.

8 Property Tax Lid Exempted expenses from the cap: Court judgements, or settlements Federal or State t declared d emergencies Increased cost above CPI for law enforcement, Fire Protection, or EMS exclusive of building construction or remodling.

9 Property Tax Lid Exempted expenses from the cap: Expenses for another political subdivision (fire districts).

10 Cost beyond our control Description FY 06 FY 16 Increase/ % Avg. Avg Actual Estimate (Decrease) Change Change Change % Inmate Meals $122,018 $160,000 $37, % $3, % Court Appointed Atty Fees $70,253 $113,000 $42, % $4, % Postage $53,041 $83,000 $29, % $2, % Utilities $179,818 $300,200 $120, % $12, % Health Insurance $770,490 $1,188,981 $418, % $41, % Pension $231,022 $655,470 $434, % $43, % 81% Road Oil $826,604 $1,420,000 $593, $59, % TOTAL $2,253,246 $3,920,651 $1,667, % $166, %

11 The FY 2017 Budget Where does the money come from? FY 2016 FY 2017 Increase/ Decrease Property Taxes $ 12,370, % $ 12,653, % $ 282,750 Sales Taxes 1,000, % 765, % (235,000) Permit and License Fees 10, % 15, % 5,000 Intergovernmental ,387, % ,306, % (81,189) 189) Fees and Charges 4,138, % 4,053, % (85,360) Miscellaneous 127, % 176, % 49,800 Subtotal 20,034, % 19,970, % (63,999) Operating Transfers 1,824, % 1,038, % (785,515) TOTAL Revenues $ 21,858,504 $ 21,008,990 $ (849,514) Increase from the prior year -3.89%

12 Comparison of the County Budget FY 2016 FY 2017 Budget Budget Variances Wages and Salaries $ 6,712,535 $ 6,952,743 $ 240,208 Benefits 3,074,341 2,979,375 (94,966) Payroll 9,786,876 9,932, ,242 Office/Bldg Supplies 222, ,368 (12,750) Road Materials 1,540,000 1,525,000 (15,000) Vehicle Fuel/Exp. 716, ,232 (86,250) Chemicals 35,000 35,000 - Misc. Supplies 212, ,995 (1,450) Supplies 2,726,045 2,610,595 (115,450) Prof. Services 2,962,357 3,162, ,467 Building Services 836, ,556 80,990 Landfill Fees 756, ,000 - Other Cont. Services 613, ,468 (26,300) Contractual Services 5,168, ,423, ,157

13 Comparison of the County Budget FY 2016 FY 2017 Budget Budget Variances Appropriations 1,454,302 1,474,419 20,117 Operating Transfers 2,122,460 1,814,712 (307,748) 748) Debt Service 767,800 1,600, ,550 Capital Outlay ,325,872 1,338,739 12,867 TOTAL $ 23,352,046 $ 24,194,781 $ 842,735 Increase over the prior year 3.61%

14 Comparison of the County Budget FY 2016 FY 2017 Budget Budget Variances General $ 10,850,001 $ 5,836,254 $ (5,013,747) Road & Bridge 4,093,813 4,227, ,831 Bond & Interest 20,580 5 (20,575) Election 34,507 - (34,507) Appraiser 47,114 - (47,114) Noxious Weeds 115, ,474 1,912 Employee Benefits 165,446 - (165,446) Public Safety - 5,501, ,501, Sales Tax (Annex) 1,220, ,457 (331,674) Cowley First 370, ,442 (20,574) Transfer Station 1,176,171 1,286, ,761 E-911 System 237, , ,200 Joint Records Mgmt. 30,200 30,000 (200) Community Corr. 457, ,922 (51,889) Juvenile Services 568, ,540 (37,835)

15 Comparison of the County Budget FY 2016 FY 2017 Budget Budget Variances South Annex Bonds 100,000 - (100,000) Special Alcohol 7,781 11,205 3,424 Special Parks & Rec. 6,962 9,386 2,424 Pros. Atty. Training 10,500 10,500 - Pros. Atty. Special Fo (140) Drug Screen 46,116 37,533 (8,583) Jail Surplus Tax 600, ,589 (108,411) Annex Bond Debt Ser 767, ,350 7,550 Annex Surplus Tax 150, , ,000 Special Law Enforcem 70, , ,000 Firearms Range 1,500 1,500 - Jail Enterprise 108, (108,832) 832) Self-Ins Health 1,765,000 1,915, ,000 CDDO 330, ,942 3,878 TOTAL $ 23,352,046 $ 24,194,781 $ 842,735

16 General Fund Revenues and Operating Expenses 2012 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000, $ Revenue Expenses

17 Chart of County Employees Register of Deeds 1.73% Public Works 20.82% Sheriff 17.53% Appraiser 5.77% MIS/GIS 3.06% Juvenile Services 4.21% Jail 14.30% Community Corr. 3.46% CDDO 1.73% County Admin. 1.73% County Attorney 4.30% County Clerk 2.31% County Commission 1.73% County Treasurer 5.20% Cowley First 1.44% Emergency Comm. 8.72% Emergency Mgmt 1.95%

18 Comparison of Levies for the Budget FY 2015 Fy 2016 Fy 2017 Increase/ (Decrease) General $ $ $ $ (20.714) Road & Bridge (1.363) Election Appraiser Noxious Weeds (0.029) Employee Benefits Public Safety $ $ $ $ (0.137)

19 Comparison of Levies for the Budget FY 2015 Budget FY 2016 Budget FY 2017 Budget Increase/ (Decrease) Home Value $ 150, $ 150, $ 150, Appraised Value 17,250 17,250 17,250 Levy Rate (0.137) Taxes Paid $ $ $ $ (2.36)

20 Analysis of the General Fund Budget Estimated Fund Balance as of December 31, 2016 $ 655,951 Projected Revenues (With Transfers) 5,430,303 Projected Expenses 5,836,254 Projected Fund Balance as of December 31, 2017 $ 250,000 Less: Cash Flow Reserve 4.28% 250,000 Projected Undesignated Fund Balance $ -

21 The FY 2015 Budget Where does the money get spent? FY 2016 FY 2017 Increase/ Decrease Elected Officials i $ 4,144, % $ 1,067, % $ (3,076,758) General Government 781, % 901, % 120,897 County Operations 1,666, % 1,163, % (502,892) District Court 335, % 339, % 4,250 Appropriations 1,349, % 982, % (366,569) Non-Departmental 2,573, % 1,381, % (1,192,675) TOTAL Expenses $ 10,850,001 5,836,254 $ $ (5,013,747)

22 Comparison of Expenses for the General Fund Budget Increase/ FY 2016 Budget FY 2017 Budget (Decrease) County Commission $ 62,319 $ 59,490 $ (2,829) County Clerk 243, ,459 (19,704) County Treasurer 234, ,260 7,720 Register of Deeds 125, ,380 5,399 County Attorney 399, ,960 11,939 Sheriff 1,691,813 - (1,691,813) Jail 1,387,470 - (1,387,470) County Administrator 156, ,601 9,153 County Counselor 34,420 34,413 (7) Management Info. Systems 590, , ,751 County Coroner 46, , Emerg. Communications 596,814 - (596,814) Memorial Lawn Cemetery 61,187 62,248 1,061 Facility Management 306, ,000 34,000 Juvenile Intake , ,450 -

23 Comparison of Expenses for the General Fund Budget Increase/ FY 2016 Budget FY 2017 Budget (Decrease) Emergency Management 165, ,436 8,276 County Appraiser 487, ,642 50,585 District Court 335, ,300 4,250 Appropriations 1,349, ,990 (366,569) Transfers Out 1,119, ,000 (869,806) Non-Departmental 1,454,041 1,131,172 (322,869) TOTAL $ 10,850,001 $ 5,836,254 $ (5,013,747)

24 Analysis of the County Wide Budget Vacation/Sick Leave Payout Pool $ 40, Employee Benefits 779,672 Liability Insurance 60,000 Postage 52,000 Other County-Wide Expenses 199,500 $45,700 - expenses for tax sale (repaid by sold properties) $18,500 - annual audit; $12,000 KAC Dues; $3,000 legal notices $16,000 - SART exams; $8,500 supplies; $6,000 Community Support $6,000 - Cemetery markers; $6,800 misc.; $25,000 contingency $52,000 - projection for any govt's that may need an election for the tax lid Total $ 1,131,172

25 Analysis of Outside Agencies FY 2016 Budget FY 2017 Request Mill Increase/ Decrease FY 2017 Recom. Mill Soil Conservation $ 36,120 $ 41,538 $ 0.16 $ 5,418 $ 41,538 $ 0.16 Extension Council 186, ,000 $ , ,568 $ 0.73 Ambulance 371,987 - $ - (371,987) - $ - Council On Aging 177, ,081 $ ,081 $ 0.70 Historical Society 10,000 27,279 $ ,279 10,000 $ 0.04 Fair Prem & Bldgs 5,000 5,000 $ ,000 $ 0.02 Kansas Sampler 5,000 10,000 $ ,000 5,000 $ 0.02 Cherokee Strip Museum 10,000 26,500 $ ,500 10,000 $ 0.04 Joint Health Dept 340, ,000 $ ,000 $ 1.34 Mental Health 140, ,000 $ ,000 $ 0.55 Reach 50,303 51,065 $ ,303 $ 0.20 Humane Society 5,000 10,000 $ ,000 5,000 $ 0.02 CASA 5,000 5,000 $ ,000 $ 0.02 Big Brothers Big Sisters 7,500 10,153 $ ,653 7,500 $ 0.03 General Fund 1,349,559 1,035,616 $ (313,943) 982, $ Ambulance - 380, , ,838 Public Safety Fund - 380,838 $ , ,838 $ 1.50 All Funds $ 1,349,559 $ 1,416,454 $ 5.58 $ 66,895 $ 1,363,828 $ 5.37

26 Analysis of the General lfund Budget Remove the Sheriff, Jail, Emergency Communications $ (5,359,506) 506) and EMS Funding and move to the Public Safety Fund Year two of pay plan 167,635 Increase in maintenance fees for County wide software 38,500 Increase in data line to Ark City for Court Filing system 35,000 Increase in Utility/ building maintenance expenses 34,000 Increase in transfer out to Special Equipment Fund 100,000 Misc. line item changes in various departments (29,376) Total $ (5,013,747)

27 Analysis of the Road and Bid Bridge Fund dbd Budget Estimated Fund Balance as of December 31, 2016 $ 802,395 Projected Revenues (With Transfers) 3,595,249 Projected Expenses 4,227,644 Projected Fund Balance as of December 31, 2017 $ 170,000 Less: Cash Flow Reserve 4.02% 170,000 Projected Undesignated Fund Balance $ -

28 Expenses for the Road and Bid Bridge Fund dbd Budget FY 2016 Budget FY 2017 Budget Increase/ (Decrease) District #1 - Winfield $ 1,046,029 $ 987,901 $ (58,128) District #2 - Ark City 1,112,126 1,042,456 (69,670) District #3 - Burden 1,055,476 1,061,483 6,007 County Engineer 276, ,749 33,222 Special Bridge Crew 217, ,405 (7,500) Special Road & Bridge 100, ,000 - MIS/GIS 2,500 2,500 - Transfers Out 283, , ,900 TOTAL $ 4,093,813 $ 4,227,644 $ 133,831

29 Analysis of the Road and Bridge Fund Budget Reduce Fuel budget to align with spending patterns $ (85,000) Reduce Road Oil budget to align with spending patterns (15,000) Reduce capital purchases (40,000) Year two of pay plan 48,931 Increase transfers out to Special Machinery Replacements 120,000 Increase transfer to Bridge Replacement Fund. 104,900 Total $ 133,831

30 Bridges of Cowley County

31 Bridges of Cowley County Just the facts: Cowley County maintains 260 bridge sized structures. 97 of these bridges are classified as Rural Secondary Bridges located on County major collector roads. 163 of these bridges are classified as Off- System Bridges located on Township roads and County minor collector roads.

32 Bridges of Cowley County 75% of our bridges are more than 50 years old. # of Bridges Years of Age % of Total years or older 16.15% years 30.77% years 6.54% years 13.46% years 8.46% years 2.31% years 2.69% years 5.77% years 10.38% 9 Less than 10 years 3.46%

33 Bridges of Cowley County Deficiency Status: 18 Bridges classified as structurally deficient. Structurally deficient means there are elements of the bridge that need to be monitored or repaired. It does not mean the bridge is in immediate danger of collapse, but it must be monitored.

34 Bridges of Cowley County Deficiency Status: 14 Bridges classified as functionally obsolete. Functionally obsolete means the bridge was built to standards d that t are no longer used today. These bridges do not have adequate shoulders, lane widths, or vertical clearance for today s traffic use.

35 Bridges of Cowley County Deficiency Status: 9 Bridges classified as fracture-critical. Fracture-critical critical means the bridge has no redundant support elements. If a key support element were to fail these bridges are in danger of collapse. It does not mean the bridge is in immediate danger of collapse, but it must be monitored.

36 Structurally Deficient Bridges Bridge # Year Built Approx Location Avg Daily Traffic Use Sufficiency Rating Estimated Replacement Cost Cowley 2 over Polecat Creek $162,500 Skyline Rd between 31 st & $425, st Cowley/Butler line W of 121st $425, nd Road over Rock Creek $725,000 E of 77 Hwy on 222 nd over the railroad tracks E of bypass on $187, st and Cowley $150, E Chestnut over Walnut River $1-$2 million Cowley 28 over Grouse Creek $3-$4$4 million 232 nd Road over Silver Creek $327,500

37 Structurally Deficient Bridges Bridge # Year Built A Approx Location Avg Daily Traffic Use Sufficiency Rating Estimated Replacement Cost 155 th Road over Silver Creek $750, nd Road over Silver Creek $650, rd Road over Crabb Creek $225, Road over Spring Creek $180, nd Road over Goose Creek 10 $125, nd Road over Grouse Creek $1 million Fox Stone Arch Bridge $325, th Road over Grouse Creek $265, nd Road over Beaver Creek $156,250

38 Analysis of the ¼ Cent Sales Tax Budget Estimated Fund Balance as of December 31, 2016 $ 123,457 Projected Revenues (With Transfers) 765,000 Projected Expenses 888,457 Projected Fund Balance as of December 31, 2017 $ - Transfer to Debt Service $ 217,728 Transfer to Surplus Fund 670, $ 888,457

39 Analysis of the ¼ Cent Sales Tax Debt Service Budget Estimated Fund Balance as of December 31, 2016 $ 557,622 Projected Revenues (With Transfers) 217,728 Projected Expenses 775,350 Projected Fund Balance as of December 31, 2017 $ - We will make the 2017 debt payments, then establish an escrow account to make the final debt payments, similar to when the 1/2 Cent Jail Sales Tax ended early.

40 Analysis of the ¼ Cent Sales Tax Surplus Budget Estimated Fund Balance as of December 31, 2016 $ 539,690 Projected Revenues (With Transfers) 670,729 Projected Expenses 975,000 Projected Fund Balance as of December 31, 2017 $ 235,419 Establish Escrow to payoff bonds $ 825,000 Appropriation for maintenance on South Annex 150, $ 975,000

41 Analysis of the State Grant Funded d Department Budgets State Grants for Community Corrections, Youth Services, and the CDDO FY 2014 FY 2015 FY 2016 FY 2017 State Revenues $ 1,195,957 $ 1,151,813 $ 1,076,904 $ 1,016,904 User Fees 105,287 74,323 57,100 44,500 Total Revenues 1,301,244 1,226,136 1,134,004 1,061,404 Expenses 1,260,388 1,218,195 1,197,546 1,180,404 Exp (over)/under Revenue $ 40,856 $ 7,941 $ (63,542) $ (119,000) FB Beginning 279, , , ,359 FB Ending 319, , , ,359