Iredell County, North Carolina

Transcription

1 Iredell County, North Carolina Proposed Budget Fiscal Year Presented to the Iredell County Board of Commissioners Stephen D. Johnson, Chairman Marvin Norman, Vice-Chairman Kenneth M. Robertson, Jr. Renee C. Griffith David Boone By: Ron Smith, County Manager Susan Blumenstein, Finance Director a- May 7, 2013

2 Iredell County FY2014 Budget Message May 7, 2013 Introduction The development of the proposed FY2014 County Budget has shown preliminary indications of a transition in County growth and operations. After several years of slow to no growth we are seeing signs of an increase in the local building industry. Over the last year development activity has been steadily increasing, especially in the southern end of the County where dormant residential projects have been revived, numerous apartment developments have been constructed, and commercial development is at its highest rate in several years. In return, development revenues are up significantly and a resulting increase in service demand has already occurred. I expect that if the County continues to grow it will be a challenge to gauge and maintain a high level of service to meet those needs. IL Revenues The County has experienced an increase in the value of the tax base this year and we expect that the County will see a 3.14% increase in its total taxable value in FY2014. Although we have seen an increase in the overall base this year there has been less than a 1% increase in real property valuation. It is probably safe to assume that we will continue to see slower growth until development gains a firm and sustainable foothold. Personal property on the other hand has increased by over 15% and accounts for most of the overall increase, which is a good indicator of local spending. Over the last year there has been continued volatility in sales tax revenues and we do not expect to meet our projections. At this point we anticipate sales taxes will come in over $1.6m under our projected total. Based on this we are projecting less than a 1.5% increase next year over projected current year collections. Revenues generated by development fees are projected to come in over 30% higher than expected this year. This increase shows a rise in overall activity, which we have not seen in several years. Hopefully this will be a lasting trend although we still consider this relatively a volatile revenue source. Because of that we are projecting a 1

3 stable continuation of this trend in FY2014, in order to approach this newfound activity in a relatively cautious manner. Expenditures The proposed budget focuses on three major themes when it comes to spending; first, limit growth in department budgets in order to offset additional uncontrolled costs; second, maintain level education funding; and third, begin planning for future growth and related facility needs. The proposed FY2014 budget is 2.2% higher than the current year. At least half of this increase is due to costs that are uncontrollable, unavoidable, or unforeseen. We compensated for these costs largely by leveraging other expenses in the department budgets and relying on anticipated increases in revenues. As directed by the Board the recommended budget maintains the current per pupil allocation for both lredell-statesville Schools and the Mooresville Graded School District at $1378 and accommodates predicted new student enrollment in FY2014, while Mitchell Community College is proposed to see a nominal increase over their current year's budget allocation. Overall education funding will remain very close to this year's amount, with less than a 1% total increase proposed, although it will continue to remain at over 52% of the total County budget. The County has had a reprieve of sorts over the last several years from a facilities standpoint. Last year the Board wisely allocated money to fund deferred maintenance for existing buildings and grounds that had been shelved since the onset of the recession. That action set the stage for an ongoing project plan that should eliminate that problem in the future if funding continues. I am recommending that we continue to fund this course of action in the proposed budget. I have also recommended that the County begin preparing for future growth and the resulting service demands by contributing to a future capital facilities fund, a practice that was all but ceased during the recession. Personnel I have attempted to limit the number of recommended new personnel for the upcoming year. However there are needs that cannot be met with existing staff. The positions that are being endorsed would allow the County to strengthen our Emergency P1

4 Medical Services and fully staff an additional ambulance in the southern end of the County, shore up our 911 telecommunication services, decrease Environmental Health backlogs, more adequately address the physical maintenance of our buildings and grounds, and add to the capacity of our Tax Administration Department. These proposed staff additions are either safety related or will bring staffing closer to the level of their facility or department requirements. I am also recommending fully funding the last two pay study cycles and providing up to 2% in performance pay to employees, following the same approach as was approved in the current year's budget. These efforts will hopefully help to limit the possibility of losing valued and experienced personnel to other jobs and bearing the costs of replacing those individuals. Recommendation ( Based on the information presented in the preceding message and to complete my obligation under G.S recommend that the Board of Commissioners approve the proposed FY2014 budget of $164,108,385. This will keep the current tax rate at 48.5 per $100 in valuation and is based on a tax base of $21,106,500,000 with a collection rate of 97%. The fund balance on June 30, 2013 is estimated to be $31,382,250, which is 19.12% of the recommended budget. Respectfully Submitted, Ron Smith County Manager 3

5 Index of Schedules Fiscal Year General Fund - Estimated Fund Balance Schedule A Personnel Positions Schedule B Capital Outlay Requests & Recommendations Schedule C General Fund Expenditures by Service Type Schedule D General Fund Departments by Revenue Source Schedule E General Fund Expenditures Ad Valorem Tax Chart 1 General Fund Expenditures - By Function Chart 2 General Fund Expenditures - Changes by Expenditure Type Schedule F Estimated Property Valuation Schedule G Tax Valuations & Rates Schedule H W]

6 GENERAL FUND Estimated Fund Balance Schedule A June 30, 2013 Available for Appropriation, Unassigned at June 30, 2012 $ 35,266,742 Total Projected Revenue $ 163,194,397 Total Projected Expenditures 167,078,889 Reduction in Fund Balance (3,884,492) Estimated Fund Balance at June 30, 2013 $ 31,382,250 Recommended Budget, Fiscal Year 2014 $ 164,108,385 Fund Balance as % of Recommended Budget 19.12%

7 Commissioners Administration Unfunded Positions FY13 Schedule of Personnel Positions Fiscal Year Full-time and Part-time Positions with Benefits Schedule B Page 1 of Funded Additional Transfers Reinstate Recommended Positions Unfunded between Unfunded New Funded Positions FY13 FY13 Depts Position Positions FY14 3 Human Resources 6 Elections Finance T 6 12 Tax Assessor Note I Tax Collector 8 8 GIS/Mapping 1 6 (1) Real Pronertv 15 (1511 Info Tech Services 7-7 Register of Deeds Facility Services Vehicle Services Note 2 Note 1 Slots 3 Sheriffs Office 3 Jail - Animal Control 1 ECOM EMS Fire Marshal [] Emergency Mgmt Inspections Planning & Erosion Con 4 11 ¼Jote 2 Planning & Erosion Con (1) 11 Jote 2 Central Permitting 5-5 Coop Ext 1 1 HealthAdmin Health - Clinical Svcs Environmental Health Ed & Emer Prep DSS -- I Veterans Service 2 2 Public Library Troutman Library 2 2 Harmony Library 2 2 Recreation 13 (5) 8 Total General Fund

8 Pg. 2 of 2 C Unfunded Positions FY13 Funded Additional Transfers Reinstate Positions Unfunded between Unfunded New FY13 FY13 Departments Position Positions Recommended Funded Positions FY 14 Transportation ICATS Admin 3.5 (1) Operaons Total Transportation (1) 1 17 Solid Waste EMS Specialty Services Total All Funds (1) Notes: 1. Tax Assessor and Real Property Divisions consolidated for FY Transfers 1 GIS position to Planning & Erosion Control. Transfers 1 Planning position to Environmental Health 3. Adds new Maintenance Technician. Transfers 5 Field Maintenance positions from Recreation. 0

9 SCHEDULE OF CAPITAL OUTLAY REQUESTS Fiscal Year (W Elections M-200 Voting Machines Departmental Manager Board Schedule C Request Recommended 31,000 31,000 31,000 31,000 Approved Tax Admin. & Land Records Administrator's Division Postage Meter Replacement Desks (3) Information Systems Manaaement Disk drives for SAN CISCO Switch Upgrade Fatpipe Warp Computer Replacements Laptop Charging Cart Courts Flat Panel TV (2) Desk L-shaped Desk General Governmental Emergency Replacements 7,330 7,330 5,187 3,457 12,517 10,787 85,000 85,000 24,000 24,000 22,500 22, , ,100 1, , ,600 2,400 2,400 1,100 1,100 1,800 1,800 5,300 5,300 Reduced to 2 Law Enforcement Marked Patrol Cars (13) In-Car Camera Replacements (13) Vehicle Radios (15) Unmarked Patrol Cars (2) MDT Replacements (10) LED Light Bars (13) Standard Copier Replacement (2) K-9 Vehicle Inserts (3) HP Laptops (10) Color Copier Replacement Small Copier Replacement HP Compaq Workstations (5) Surveillance Cell Phone 383, ,000 85,475 52,600 60,000 40,000 59,000 59,000 35,000-28,600 17,600 18,578-12,000 12,000 11,680-10,450-5,038 5,038 3,750 3,750 2, , ,988 Reduced to 8 Reduced to 8 Reduced to 10 Reduced to 8 Crime Lab Crime Scope Light Metal Lab Furniture Top Loading Balance Printer for AFIS Machine Table For Analytical Balance GC Gas Leak Detector 19,225 19,225 13,047 13,050 4,510-2,095 2,095 1,100-1,010 1,010 40,987 35,380 Jail Un-Marked Patrol Car (1) Marked Patrol Car (1) Lawn Mower Jail Annex Vehicle Radios (2) Kitchen Hot Transport Box Kitchen Booster Heater Kitchen Knife Lock Box LED Light Bar (1) 29,500-29,500 29,500 11,500 11,500 8,000-4,900-4,500-2,750-2,200 2,200 92,850 43,200 Page 1 of 3

10 Departmental Manager Board Schedule C Request Recommended Approved Anima' Control Replacement Trucks (3) 83,760 55,840 Gator 6,300-90,060 55,840 Emergency Communications MARVLIS Infrastructure 73,385 73,385 EMS Ambulance Remounts (2) 167,666 - MARVLIS Dispatch Modules 107, ,100 Copier 2,500 2,500 Training Manikin 1,500 1, , ,100 Fire Marshal Firehouse Cloud Program 13,175 Emergency Management Portable Generators (4) 6,000 6,000 Planning & Enforcement Inspections Division Work Van 22,500 22,500 Planning Division Large Map Plotter 8,500 - Color Copier 6,567 6,567 15,067 6,567 Cooperative Extension Color Copier 10,000 10,000 Health CISCO Switch 14,000 14,000 Arc Reader 6,290 6,290 Vehicle 24,200 24,200 44,490 44,490 DSS Van Replacement 22,900 22,900 Library Cisco Switch (2) HP Server Envisionware Software Facilities & SUDDOFt Services Cube Van Full Size Cargo Van (2) Used Forklift Leaf Vacuum Walk Behind Mower Lift gate for Truck Transit Surveying Machine Concrete Troweling Machine Rotary Laser Level Power Screed 32,000 32,000 8,500 8,500 1,500 1,500 42,000 42,000 57,000 51,000 56,000 49,000 15,000 15,000 14,000 14,000 4,500 4,500 3,000 3,000 3,000 3,000 2,500-1,500 1,500 1,700 1, , ,600 Page 2 of 3

11 Buildings Tax Admin Camera System Departmental Manager Board Schedule C Request Recommended Approved Facilities Services Renovations Courts Camera System 50,000 - Moved to Facilities Improvement 16,000 16,000 Parks and Recreation Electronic Gate Outdoor Ed Center Electronic Gate Stumpy Creek Total General Fund - 5,000-5,000 10,000 2,026,568 1,426,812 Transgortation Services Lift Vans (4 replacements) 25' LTV Diesels (2) Tags, taxes, lettering, etc. Routematch License PC Replacement Radio Base Replacement Total Transportation Fund 221, ,300 46,800 46,800 10,573 10,573 Subject to NCDOTApprovai NCDOT 3,750 3,750 pays 90% of equipment & vehicle costs. 1,500 1,500 1,500 1, , , Emergency Telephone System Fund ECOM Workstations (7) Solid Waste Disoosal Facility Fund c Statesville Facility Excavator Loader for Tipping Floor AG Tractor WI Mower GPS Rover for Landfill Vehicle Heavy Duty Roll-Off Container Zero Turn Mower Floor Scrubber for Shop Air Condition Recycle Machine Security System Update Diagnostic Software Desktop Computers (3) Barcode Machine 250, , , ,000 50,000 50,000 35,000 35,000 30,000 30,000 25,000 25,000 15,000 15,000 7,000 7,000 5,500 5,500 5,000 5,000 5,000 5,000 3,900 2,600 Reduced to 2 2,500 2, , ,600 Mooresville Facility Loader for Tipping Floor Road Tractor Backhoe Self-dumping Hoppers (2) Mobile Radios for Trucks Air Compressor 160, , , ,000 65,000 65,000 6,200 6,200 4,000 4,000 3,200 3, , ,400 Land Hwy. 901 Facility 50,000 50,000 Total for Solid Waste Disposal Facility 1,002,300 1,001,000 Emeraencv Soecialty Services MARVLIS Automatic Ventilator IV Pump Toughbook Laptops (2) Desktop Computers (4) Total Emergency Specialty Services Total All Funds 25,500 25,500 7,500 7,500 3,200 3,200 8,000 8,000 2,800 2,800 47,000 47,000 3,371,525 2,770,469 * See Full Listing in Information Technology Budget Page 3 of 3

12 General Fund Expenditures by Service Type Fiscal Year Schedule D FY13 Adopted FY14 Manager's Recommendation Expenditures Adopted % Requests Reductions Mgr. Recomm. % General Government $ 14,776, % $ 16,630,543 $ (549,645) $ 16,080, % Public Safety 30,598, % 32,199,920 (1,269,696) 30,930, % Bldg & Land Development Register of Deeds (65%) 415, % 415, , % Inspections 1,636, % 1,662,166 (17,997) 1,644, % Planning & Erosion Control 741, % 799,941 (51,868) 748, % Central Permitting 284, % 284, , % Building Standards Center 85, % 85,820 68,627 68, % On-site Wastewater 612, % 696,049 41, , % Cooperative Extension 390, % 399, , % Human Services 33,213, % 33,564,172 (82,705) 33,481, % Education 71,560, % 7491,624 (6,349,6 72,141, % Debt Service 959, % 1,054,460-1,054, % Cultural & Recreational -- 4,913, % 4,929,331 (316,226) 4,613, % Other Financing Uses 359, %1 30,500 1,477, ,507, % $ 160,547, % $171,244,337 $ (7,050,132) $ 164,108, %

13 General Fund Departments Schedule E By Revenue Source Paae 1 of 2 Fiscal Year I Restricted Net % of Fees Sales Fund Restricted County County Budget Rents/Reimb Taxes Balance Grants Revenue Funds Funds Administration 394, , % Animal Control 1,098, , , % Central Permitting 284,630 11, , % Cooperative Extension 371, , % County Commissioners 198, , % Courts 685, , , % Debt Service 1,054,460 1,054, % Economic Development 2,949,960 2,949, % Elections 471,423 27, , % Emergency Management 230,290 97, , % EMS 6,578,143 4,155,250 2,422, % ECOM 1,767,310 1,767, % Facility Services 1,461,465-1,461, % Facility Services - Buildings 1,735, ,845 1,407, % Finance 991, , % Fire Marshal 446,368 18, , % General Governmental 2,735,675 2,735, % lealth 8,177,155 8,053,345 1,452,082 3,671, % Human Resources 366, , % Inspections 1,644,169 2,645,525 (1,001,356) -0.81% Information Technology Services 1,154,141 1,154, % Legal 96,500 96, % Library 3,303,059 78, ,430 3,089, % Partners Behavioral Healthcare 565,873 40, , % Planning & Erosion Control 748, ,815 40, , % Rescue Squads 560, , % Recreation & Parks 937, ,659 7, , % Register of Deeds 639,175 1,630,370 75,000 (1,066,195) -0.86% Schools 72,141,925 6,351, ,007 84,645 65,139, % Sheriffs Dept-Enforcement 11,933, ,162 50,000-11,073, % Sheriffs Dept-Jail 7,848, ,850 7,387, % Sheriffs Crime Lab 364, , , % Sheriffs Training Academy 8,000 8,000 - Social Services 25,027,123 15,692,245 9,334, % Special Appropriations 434, , % Tax Admin & Land Records 2,751, ,500 2,028, % Vehicle Services 325,139 9, , % Veterans Service 117,395 1, , % Transfer to Other Funds 1 507, ,507, % FY14 164,108,385 15,017,731 6,351, ,485 17,985, , ,224, % FY13 160,547,475 13,972, ,508, ,060 17,626, ,267 [121,756,199 Inc (Decrease) 3,560,910 1,044,948 (157,440)1 17, ,905 (171,622) 2,468,694 % Inc (Decrease) 2.22%1 7.48% -2.42% 5.87% 2.04% 44.43% 2.03% 9 P

14 General Fund Departments By Revenue Source S Fiscal Year Schedule E Page 2 of 2 Recommended Budget FYI Totals 160,547,475 Schools 71,560,000 Restricted Net % of Fees Sales Fund Restricted County County Rents/Reimb Taxes Balance Grants Revenue Funds Funds 13,972,783 6,508, ,060 17,626, , ,756,199-6,508, ,923 97,377 64,038, % All Other 88,987,475 13,972, ,060 16,710, ,890 57,717, % FY 14 Totals 164,108,385 15,017,731 6,351, ,485 17,985, , ,224,893 Schools 72,141,925-6,351, ,007 84,645 65,139, % % Increase (Decrease) 1% _ -2% -38% 100% 2% All Other 91,966,460 15,017, ,485 17,418, ,000 59,085, % % Increase (Decrease) 3% 7% 6% 4% -55% 2% n 5/6/201312:29 PM

15 General Fund Expenditures Per 1-Cent Ad Valorem Tax Chart I Al Fiscal Year Ad Valorem Tax = $2,047,330 EMS, $39,931 )OL Tax Admin, $33,437, 2% Facility Service $47,291, 2% Economic Development, $48,618,2% Education, $1,073,550, 52% Library, $50,92 Health, $60,513, DSS, $153, "Other" Includes: Administration Elections Animal Control Emergency Management Central Permitting Finance Code Enforcement Fire Marshal Cooperative Extension General Governmental County Commissioners Human Resources Courts Information Technology Services Debt Service - other than schools Legal Planning & Erosion Control Partners Behavioral Healthcare Rescue Squads Recreation & Parks Register of Deeds Special Appropriations Vehicle Services Veterans Services 0

16 c Genera! Fund Expenditures - By Function Fiscal Year Chart 2 General Fund Expenditures by Function "Net County Funds" Debt Service, $1,054,46e Planning & 0ev $366,176, 0% Capital Projects, $1,477,417,1% Cultural & Recreation $4,008,316, 3% General Governmental, $13,398,987, 11% Education, $65,139,273, 53% Includes $26,431,674 for Debt Service Human Servi $13,901,552, $24,848,212, 20% 1~

17 General Fund Expenditures Fiscal Year Changes by Expenditure Type Schedule F Adopted % of Recommend % of % Change Total Total by Type Salaries & Employee Benefits $ 51323, % $ 53,494, % 4.23% (A) Operating Expenses 34,147, % 34,482, % 0.98% Educational - Current Expense 42,114, % 42,626, % 1.22% Educational- Capital Outlay 2,312, % 3,083, % 33.32% Educational - Debt Service 27,132, % 26,431, % -2.58% Transfers to Other Funds 30, % 30, % 1.50% Debt Service 959, % 1,054, % 9.88% Capital Outlay 2,196, % 1,426, % % Contributions to Capital Project Funds 329, % 1,477, % 1.00% $ 160,547, % $164,108, % 2.22% I General Fund Expenditures By Type I FY FY Debt Service 1% Capital Projects Educational Trans to <1% 45% JCPC I <1% Trans to JCPC <1% Debt Service 1% -IIT Capital Projects Educational 44% Capital Outlay 1% Salaries & Emp Benefits Operating 321/6 Expenses 21% Capital Outlay./" 1% Salaries & Emp Benefits Operating 32% Expenses 21% A) Salary & Benefits new positions 389,505 1 Property Specialist, 1 Main Tech, 2 Telecommunicators, 3 Paramedics 1 Environmental Health Specialist Part-time Salaries 115,894 Elections ($10,200K), Facility Services +$26K, Vehicle Services ($14,865), Gen Gov. ($2,500), EMS +$100K, Coop Ext 413,640, Recreation $8,319, Health ($4,500) Increase in Overtime Salaries 36,600 Net increase to meet departmental requirements Cycles II, III, & IV Grade Increases 495,200 Per MAPS Studies, Cycle II - 1 Grade Increases, Cycles Ill & IV> 1 Grade Increases Performance Pay 285,430 Completes remaining months of FY13 bonus & appropriates for FY14 bonus Retiree Insurance 60,270 Increase number of retirees receiving benefit Changes in Lapsed Salaries 385,000 Reduce amount budgeted in DSS & Sheriffs Dept. DecreaseLEO Separation Allowance (2,768) Retired Law Enf Officers special retirement (mandatory), 7 yr. maximum Increase in Retirement Rates 145,130 Reg 6.74% to 7.07%; LEO 6.77% to 7.28% Net Other Increases 260,530 Promotions, Certification Increases, Reclassifications, FICA taxable wage increases Net Change in Salaries & Benefits $ 2,170,791 FY14 Budget Schedules GFChangebyType (3)5/3/20131:28 PM

18 L General Fund Estimated Property Valuation Fiscal Year Schedule Increase % Real Property Value Less: Deferred taxes - Use Value Real Property Elderly Exemption Adjustments from appeals Total Taxable Real Property $ 17,900,000,000 $ 18,075,500,000 (885,000,000) (890,000,000) (112,000,000) (113,500,000) (9,000,000) (10,000,000) 16,894,000,000 17,062,000, ,000, % L Motor Vehicles Personal Property Less: Personal Property Elderly Exemption Total Taxable Personal Property Public Service Companies Discoveries, Penalties, & Releases Total Taxable Value 1,345,000, ,000,000 1,820,000, ,000,000 (500,000) (500,000) 3,164,500,000 3,644,500, ,000, % 325,000, ,000,000 15,000, % 80,000,000 60,000,000 (20,000,000) 100% $ 20,463,500,000 $ 21,106,500,000 $ 643,000, % Valuation estimates provided by County Assessor, Steve Ervin.

19 Iredell County Schedule of Tax Rates & Valuations Fiscal Year Schedule H If Collected Budgeted Est. Levy Valuation = Rate Collected Iredell County 21,106,500,000 2,047, $ 99,295,530 County-wide Fire 7,763,640, , $ 5,595,645 E. Alexander Fire 159,435,000 15,067 6 $ 90,400 Mt. Mourne Fire 1,349,598, , $ 527,750 Shepherds Fire 1,436,065, ,280 7 $ 967,950 Troutman Fire 1,884,526, , $ 1,180,845 Current and Prior Year Comparative Information FYI FY14 % FYI Requested Valuation Valuation Increase Rate FYI Iredell County 20,463,500,000 21,106,500, % County-wide Fire 7,614,270,000 7,763,640, % E. Alexander Fire 159,448, ,435, % 50 6 Mt. Mourne Fire 1,323,347,300 1,349,598, % Shepherds Fire 1,413,212,500 1,436,065, % 70 7 Troutman Fire 1,829,050,000 1,884,526, % Tax rate increase requested by County-wide Fire Tax District Iredell County's budgeted tax collection rate is 97% Fire Districts' budgeted tax collection rates are: County-wide 96.10; E. Alex-95%; Mt Moume-97.76% Shepherds-96.29%; Troutman %