Mayor Ben McAdams Proposed Budget Salt Lake County

Transcription

1 Mayor Ben McAdams 2017 Proposed Budget Salt Lake County Presented by Darrin Casper, CFO October 25, 2016

2 2017 Budget Goals Stay fiscally conservative Maintain structural balance Projected General Fund balance above $40M Make data-driven budget decisions Continued focus on criminal justice reinvestment and deferred maintenance Begin addressing information technology infrastructure 2

3 2017 Budget Direction Revenue committee reviewed all revenue increases of $100K or greater Information Technology projects vetted by IS Use new budget forms Budget summary New requests Stress tests at ABB and 3% of County Funding Detailed line item budget 3

4 Economic Outlook Continued growth through 2017 Salt Lake County unemployment at 3.2%; national average at 5.0% (1) Job and wage growth outlook is positive but decelerating Residential construction remains strong (1) Source: Bureau of Labor Statistics 4

5 2017 Tentative Budget

6 2017 Tentative Budget + Compensation Key Problem Areas in millions $ Fund Ending Fund Balance Targeted Budget Balance Deficiency General Fund and Grant Fund TRCC Tourism Recreation Cultural Convention (12.0) (8.1) 2.0 (10.1) 6

7 2017 Proposed Budget

8 2017 Budget Overview General Fund and Grant Fund Deficit $12M Targeted 12M in additional solutions Reductions from requests (9.1M) Program efficiencies or ABB reductions (0.9M) Flood Control Fund (1.0M) Governmental Immunity Fund (1.0M) 8

9 Budgetary Perspective 2017 General & Related Funds Tax Revenue Growth $6.87M Inflation Related Expenditures Salaries & 3.0% 6.2M Health Insurance 1.3M 9

10 Criminal Justice Reinvestment Adopted Budget Adopted Proposed Original Proposed Budget Criminal Justice Reinvestment $9.4M Council Adjustments Collective Impact Study (100K) Council Adjustments Additional General Fund $ 500K Total $9.8M $9.8M Current Appropriations Stat & General Pay for Success Programming $3.0M $3.75M 3 rd Sector Consulting 250K Sheriff s Bus 200K Case Management System 800K Subject to Board Review (Data Warehouse + Residual) 472K Total Stat & General $4.472M Total 2017 One-Time $4.0M Organizational Operating Appropriations Sheriff -Proposed Budget $1.9M $1.9M -Interim Adj. (9FTEs) 863K 863K -Community Corrections/Rec Ctr Planning/Staff 200K 200K District Attorney -Proposed Budget 900K 900K Behavioral Health Services -Interim Adj. 790K 790K Criminal Justice Services -Interim Adj. (6 FTEs) 575K 575K Indigent Legal -Interim Adj. 100K 100K Information Services 472K Total Operations $5.328M $5.8M Total $9.8M $9.8M 10

11 Pay for Success Recidivism reduction and chronic homelessness projects ready for launch Both projects nearly fully funded Contracts ready for execution 11

12 Pay For Success Capital Stack Commitments To Date Senior Loans $7.2M Subordinate Loans $2.0M Grants $2.07M Raised $11.27M out of $11.5M required 12

13 $3.0M 2016 $3.75M $1.0M 2019 Pay for Success Budget Implications Funded by the Public Safety reinvested revenues These funds will be set aside in escrow, and drawn on to pay for results If the results are not achieved, the funds can be reallocated to other programs and services 13

14 Information Technology Risk Mitigation New Priorities Hardware/Equipment Replacement $1.3M Refreshed infrastructure is necessary for I.S. to continue serving County Mainframe Succession Planning $390K Double fill positions to ensure continuity of systems Work Order System Implementation $323K System to serve Public Works, Parks & Rec, Surveyor and Landfill 14

15 Proposed Compensation and Benefits Package 3.0% salary increase Excludes employees: On long-term disability Below 3.0 performance rating Provisional and temporary 401(k) contribution for Tier 1 employees eliminated $1.7M set aside for additional employee pay issues $1.0M to bring employees to the minimum of new structure Health insurance = 6% increase as of April 1 st No cost increase to employees on HDHP 15

16 2017 FTE Changes General Fund and Related Funds FTEs County Funding Neutral District Attorney 7 No Sheriff 6 No Clerk 2.9 Partial Regional Development 4 Partial Parks & Recreation 5.25 Partial Information Services 5 No Total Additions Mayor Administration (1) Open Space (1.5) Health (1.5) Clark Planetarium (1) Printing (0.5) Total Reductions from Base (5.5) 16

17 2017 New FTEs Other Funds FTEs County Funding Neutral Eccles Theater 1 Yes Total 1 17

18 Fund Summary General Fund & Related in millions $ 2017 Projected Beginning Balance 2017 Budgeted Ending Balance 2017 Projected Ending Balance General Fund Flood Control Health Planetarium Grant Tax Admin

19 General Fund Structural Analysis in millions $ Budget Year Budget Ending Balance (Adopted / June) Actual Ending Balance Variance / / / / * 13.5* * 9.4* * Projected 19

20 Millions One-Time Uses of Fund Balance General Fund & Related Funds Fund Balance Used: $ $ $15 $10 $5 $ Based on one-time draw of Governmental Immunity of $1M and ESR Draw Down of $2M. 20

21 2017 Funded Capital Maintenance or Construction TRCC Capital Projects (1) $5.83M Capital Improvements Fund 5.92 Libraries 6.07 Solid Waste 0.16 Municipal Services 2.01 Flood Control 2.01 Class B Roads 1.90 TRT Capital Projects 2.79 Other Projects 0.47 Information Services 1.37 (1) $4.019M of the TRCC projects via bond proceeds. 21

22 TRCC Proposal Mayor s Proposed Budget aligns exactly with Advisory Board Recommendations Highlights Include: Ongoing commitment to equipment replacement at $1.8M Deferred maintenance through direct appropriation or bonds (1) Ongoing operations $20.6M Parks & Rec at 40% of Revenues On-going Debt Service and long term commitments funded Proposed ending fund balance $2.6M (1) TRCC Bond contributing $4.019M to capital maintenance or improvements 22

23 TRCC Proposed New Requests County Fund Balance Transfer to Open Space fund set aside for future purchase Mid-Valley Performing Arts Center Debt Service 250,000 1,310,000 City/Outside Organization Requests Olympic Oval Community Connection 4,000,000 Holladay City Park 250,000 Fairgrounds Arena 1,000,000 Kearns Regional Community Campus 250,000 23

24 TRCC Proposed New Requests Cultural Facilities Support Program Utah Museum of Arts Dumke Auditorium $42,500 Kingsbury Hall ADA System upgrade $12,720 Discover Gateway water play exhibit $86,500 Murray Amphitheater $636,927 UMOCA Usage Feasibility Study Re-budget $7,500 Holladay City Auditorium $16,150 Leonardo Exhibits $300,000 Natural History Museum enhancements $133,000 Hale Center Theatre $1,000,000 24

25 Municipal Services Public Works Enterprise Fund Budgeting breakdown New enterprise fund established Animal Services Township Services Planning & Development Services Public Works Operations Engineering Capital Projects Class B/C Roads Statutory and General Unincorporated MS Fund Sales Tax Revenue Justice Courts Misc. Expenditures Intergovernmental payment to DA for misdemeanor prosecution Fully anticipate refining concept election, future direction 25

26 Millcreek City, Metro Townships, MSD Revenue flows will change over next year Jan-March Tax Commission to distribute to SL County April-June Tax Commission will distribute to Millcreek City and may distribute to Metros April tax collections distributed to Millcreek in June Revenues Directed to MSD January-June all Metros and Millcreek to MSD July forward Millcreek retains revenues Newly formed entities may ask to retain $ 26

27 Budget Flexibility Fund structure will change Unincorporated Municipal Services Fund Different taxpayers post-march Budget Adjustment Required April 1 July 1 27

28 OPEB Developments 2016 Summary: Establishes County reserve of $250K Transferred $240K to irrevocable trust Tracking $500K positive Net OPEB liability increased by $1.5M meaning ARC>Pay Go 28

29 2017 Financing Plans Tranche 3 Sales Tax Bonds Anticipated 12/23/2016 closing Par amount estimated at $55M (if NMTC) District Attorney Building and SLC Health Building TRCC Indenture of Trust $52.6M Parks Operations Center Capital Maintenance for TRCC eligible facilities Mid-Valley Performing Arts Center (Taylorsville) New G.O. Bonds (if voter approved) TRANS July/August timeframe 29

30 Salt Lake County Triple-A Rated Staying Among Financially Elite! Counties Triple-A rated by all 3 rating agencies Other Counties SL County included in top 1.5% 30

31 2017 Budget Details

32 Elected Officials With No New Requests - Proposed as Requested Auditor Council Justice Courts Surveyor Treasurer 32

33 Assessor 2017 New Requests Requested Self Funded Proposed Funding $217K 0 $217K FTEs Proposed Highlights State mandated cost pass-through estimates 33

34 Clerk 2017 New Requests Requested Self- Funded Proposed Funding $273K 0 $233K FTEs Proposed Highlights 3 part time clerks needed to fulfill metro township law. Added Marriage/Passport specialist to perform additional wedding ceremonies; additional revenue more than offsets cost of position. 34

35 Council Tax Administration 2017 New Requests Requested Self-Funded Proposed Funding $103K 0 $103K FTEs Proposed Highlights Phase 2 of 3 to bring temporary hearing officers pay to market. 35

36 District Attorney 2017 New Requests Requested Self-Funded Proposed Funding $824K $0 $824K FTEs Proposed Highlights Prosecuting attorneys, paralegal, legal investigator FTEs, and conflict counsel funding 36

37 Recorder 2017 New Requests Requested Self-Funded Proposed Funding $81K $0 $21K FTEs Proposed Highlights SIRE and GIS Server replacement / upgrades (excludes Darwin server) 37

38 Sheriff 2017 New Requests Requested Self-Funded Proposed Funding $6.725M $0 $2.513M FTEs Proposed Highlights Sworn salary increase, increased in-custody medical services, medical records software, mental health FTEs (funded in part via transfer from Governmental Immunity Fund) 38

39 Mayor Administration/Finance 2017 New Requests Requested Self-Funded Proposed Funding $31K $0 $11K FTEs (1.00) (1.00) Proposed Highlights Diversity program, security pad on facility, fiscal training 39

40 Mayor - Regional Development 2017 New Requests Requested Self- Funded Proposed Funding $1.977M $5K $1.977M FTEs Proposed Highlights Regional Development projects including one carryover project, budget neutral transfers from Stat and General, new FTE requests funded by internal cuts, grant funding or outside sources. 40

41 Emergency Services 2017 New Requests Requested Self-Funded Proposed Emergency Serv. $243K 0 $100K Proposed Highlights Training Exercise & Planning, increased responsibilities for EOP planning 41

42 Mayor - Transportation 2017 New Requests Requested Self- Funded Proposed Funding $0 $0 ($116K) FTEs Proposed Highlights Additional resources to manage transportation funds moved to Regional Development budget 42

43 Administrative Services 2017 New Requests Requested Self-Funded Proposed Funding $4.967M $584K $1.197M FTEs Proposed Highlights HR professional fees, IS deferred maintenance and support, mainframe succession planning, tax system analyst, additional work order resources, telecom rate increase 43

44 Community Services 2017 New Requests Requested Self Funded Proposed Funding $2.993M $319K $2.113M FTEs Proposed Highlights Recreation utilities, adaptive recreation, South Towne surplus transfer to Equestrian Park 44

45 Community Services Center For The Arts 2017 New Requests Requested Self-Funded Proposed Funding $428K $319K $650K* FTEs (1.38) 0 0* Proposed Highlights Increased funding required due to revenue losses related to Eccles Theater, reductions were made to lessen impact * Proposed reflects late changes that were made to the original requests 45

46 Eccles Theater Grand Opening October 20, 2016 $1.4M Projected Surplus for Year $1.0M to Operational Reserve $400K to Capital Reserve No projected dividend to County or City 46

47 Parks and Recreation Appropriations vs. General Fund County Funding in millions $ Change County Funding % TRCC Transfer to the General Fund (1) % Parks & Rec Restricted General Fund Sales Taxes % Reliance on General Fund (11.5%) (1) TRCC fund transfers to Parks & Recreation operations, currently at the maximum recommended by the TRCC Advisory Board. 47

48 Human Services 2017 New Requests Requested Self-Funded Proposed Funding $927K $565K $578K FTEs (1.5) 0 (1.5) Proposed Highlights Increased taxi rides for Rides for Wellness, increases in Probationary clients and Intense Level of Risk clients, LDA contract increase and conflict of interest increases 48

49 Flood Control 2017 New Requests Requested Self-Funded Proposed Funding $95K $0 ($16K) FTEs Proposed Highlights Includes purchase of a sandbag shed, ongoing maintenance for the work order system 49

50 General Fund Stat & General 2017 New Requests Requested Self-Funded Proposed Funding $1.075M $0 $0.815M FTEs Proposed Highlights Increased charge from the General Fund to reflect total expenses for countywide Animal Services 50

51 Other Funds

52 Library 2017 New Requests Requested Self-Funded Proposed Funding $8.905M $0 $8.905M FTEs Proposed Highlights Kearns new building construction, various repair and replacement projects 52

53 Municipal Services

54 Public Works Enterprise Fund - MSD 2017 New Requests Requested Self-Funded Proposed Funding ($460K) $0 ($286K) FTEs Proposed Highlights Reduction in expense to balance Municipal Services District and to fund new requests; heavy equipment replacement fund, security for Animal Services, reimburse admin and fiscal costs for Engineering 54

55 Reading the New Budget Documents COUNTY FUNDING & FTE PRIORITIES In thousands $ except FTE ORGANIZATION (sorted by priority) MAYOR'S FINANCIAL ADMIN COUNTY FUNDING REQUEST COUNTY FUNDING VARIANCE, H/(L) FTE FTE VARIANCE, H/(L) 2017 Budget Request 1 If Adj Base Bdgt 2 If -3% 3 REQ Req 1 If ABB 2 If -3% 3 Δ vs ABB Δ to Request Δ to Request vs ABB Δ Req Δ Req 1 ACCOUNTING 1, FINANCE AND PAYROLL 1, (32) c,d BUDGET (5) b (105) c,d (1.00) 4 MAYOR FINANCE ADMIN a SUBTOTAL FOR STRESS TESTS 4 $4,389 $5 ($5) ($137) (1.00) FINANCIAL SYSTEM PROJECT PRGM n/a n/a - - n/a n/a TOTAL MAYOR'S FINANCIAL ADMI $4,553 $5 ($5) ($137) (1.00) Description of new requests, significant program changes and Director priorities to meet budget stress scenarios: Ref Org Name Description Type Amt ($k) Total County Funding a Mayor's Finance Fiscal Learning Council Funding: T he Fiscal Learning Council is requesting a $5,000 budget to provide fiscal related trainings during Admin 2017 that would include a half day Fiscal Conference and a 9 day Fiscal Management Series certificate program. T he Learning Council has been limited in past years in its abilities to provide Requested training to the fiscal employee (Operating community Salt Lake County due to lack of funding. T he Mayor's Finance Division has agreed to request this funding on their behalf and manage these additional funds within it's Mayor Finance budget. Expenditures less b Finance & Impact Statement: Possible material impacts on PeopleSoft maintenance, specifically regarding funds set aside for consulting Operating Revenue) Payroll expertise regarding payroll problems. Funds are set aside as a contingency for urgent assistance. Such assistance is only occasionally needed. c Finance & Payroll; Budget Impact Statement: Possible material impacts on PeopleSoft maintenance, specifically regarding funds set aside for consulting expertise regarding payroll problems. Funds are set aside as a contingency for urgent assistance. Since PeopleSoft hosting is not a current IS priority, cutting this line item is strongly discouraged. d Finance & Impact Statement: T he loss of an FT E would impact multiple areas in Mayor's Finance including the reduction of the Budget-In-Brief Payroll; Budget and Citizen Centric reports, and a reduction in the staff's ability to respond to customer requests. Mayor's Finance staff is currently working at or above capacity. T his is not recommended at this time. Req $5 ABB ($5) ABB-3 ($59) ABB-3 ($78) Mayor Prop $ $5 $0 $0 $0 1 Organization Director's proposed 2017 Budget request vs the adjusted base budget amount. 2 Organization Director's proposed change to the 2017 Budget Request if required to be flat to the total adjusted base budget (stress scenario 1). 3 Organization Director's proposed change to the 2017 Budget Request if required to be 3% below the total adjusted base budget (stress scenario 2). 4 55

56 Reading the New Budget Documents COUNTY FUNDING & FTE PRIORITIES In thousands $ except FTE ORGANIZATION (sorted by priority) MAYOR'S FINANCIAL ADMIN COUNTY FUNDING REQUEST COUNTY FUNDING VARIANCE, H/(L) FTE FTE VARIANCE, H/(L) 2017 Budget Request 1 If Adj Base Bdgt 2 If -3% 3 REQ Req 1 If ABB 2 If -3% 3 Δ vs ABB Δ to Request Δ to Request vs ABB Δ Req Δ Req 1 ACCOUNTING 1, FINANCE AND PAYROLL 1, (32) c,d BUDGET (5) b (105) c,d (1.00) 4 MAYOR FINANCE ADMIN a SUBTOTAL FOR STRESS TESTS 4 $4,389 $5 ($5) ($137) (1.00) FINANCIAL SYSTEM PROJECT PRGM n/a n/a - - n/a n/a TOTAL MAYOR'S FINANCIAL ADMI $4,553 $5 ($5) ($137) (1.00) Description of new requests, significant program changes and Director priorities to meet budget stress scenarios: Ref Org Name Description Type Amt ($k) a Mayor's Finance Fiscal Learning Council Funding: T he Fiscal Learning Council is requesting a $5,000 budget to provide fiscal related trainings during Req $5 Organization Director's Admin 2017 that would include a half day Fiscal Conference and a 9 day Fiscal Management Series certificate program. T he Learning proposed 2017 Budget occasionally needed. c Finance & Impact Statement: Possible material impacts on PeopleSoft maintenance, specifically regarding funds set aside for consulting Payroll; Budget expertise regarding payroll problems. Funds are set aside as a contingency for urgent assistance. Since PeopleSoft hosting is not a Budget, plus approved current IS priority, cutting this line item is strongly discouraged. ongoing d Finance adjustments & Impact Statement: T he loss and of FT E would impact multiple areas in Mayor's Finance including the reduction of the Budget-In-Brief Payroll; Budget and Citizen Centric reports, and a reduction in the staff's ability to respond to customer requests. Mayor's Finance staff is currently 1 Organization Director's proposed 2017 Budget request vs the adjusted base budget amount. 2 Organization Director's proposed change to the 2017 Budget Request if required to be flat to the total adjusted base budget (stress scenario 1). 3 Organization Director's proposed change to the 2017 Budget Request if required to be 3% below the total adjusted base budget (stress scenario 2). 4 Council has been limited in past years in its abilities to provide training to the fiscal employee community in Salt Lake County due to lack of funding. T he Mayor's Finance Division has agreed to request this funding on their behalf and manage these additional funds request above within the it's Mayor adjusted Finance budget. b Finance & Impact Statement: Possible material impacts on PeopleSoft maintenance, specifically regarding funds set aside for consulting base Payrollbudget expertise amount regarding payroll problems. Funds are set aside as a contingency for urgent assistance. Such assistance is only (ABB = 2016 June Adjusted annualizations, less 2016 one-time appropriations.) working at or above capacity. T his is not recommended at this time. ABB ($5) ABB-3 ($59) ABB-3 ($78) Mayor Prop $ $5 $0 $0 $0 56

57 Reading the New Budget Documents COUNTY FUNDING & FTE PRIORITIES In thousands $ except FTE ORGANIZATION (sorted by priority) MAYOR'S FINANCIAL ADMIN COUNTY FUNDING REQUEST COUNTY FUNDING VARIANCE, H/(L) FTE FTE VARIANCE, H/(L) 2017 Budget Request 1 If Adj Base Bdgt 2 If -3% 3 REQ Req 1 If ABB 2 If -3% 3 Δ vs ABB Δ to Request Δ to Request vs ABB Δ Req Δ Req 1 ACCOUNTING 1, FINANCE AND PAYROLL 1, (32) c,d BUDGET (5) b (105) c,d (1.00) 4 MAYOR FINANCE ADMIN a SUBTOTAL FOR STRESS TESTS 4 $4,389 $5 ($5) ($137) (1.00) FINANCIAL SYSTEM PROJECT PRGM n/a n/a - - n/a n/a TOTAL MAYOR'S FINANCIAL ADMI $4,553 $5 ($5) ($137) (1.00) Description of new requests, significant program changes and Director priorities to meet budget stress scenarios: Ref Org Name Description Type Amt ($k) a Mayor's Finance Fiscal Learning Council Funding: T he Fiscal Learning Council is requesting a $5,000 budget to provide fiscal related trainings during Admin 2017 that would include a half day Fiscal Conference and a 9 day Fiscal Management Series certificate program. T he Learning Council has been limited in past years in its abilities to provide training to the fiscal employee community in Salt Lake County due to proposed change to the lack of funding. T he Mayor's Finance Division has agreed to request this funding on their behalf and manage these additional funds within it's Mayor Finance budget Budget Request if b Finance & Impact Statement: Possible material impacts on PeopleSoft maintenance, specifically regarding funds set aside for consulting Payroll expertise regarding payroll problems. Funds are set aside as a contingency for urgent assistance. Such assistance is only c Finance & Payroll; Budget d Finance & Payroll; Budget Organization Director's required to be 3% below the total adjusted base budget (stress scenario 2) occasionally needed. Impact Statement: Possible material impacts on PeopleSoft maintenance, specifically regarding funds set aside for consulting expertise regarding payroll problems. Funds are set aside as a contingency for urgent assistance. Since PeopleSoft hosting is not a current IS priority, cutting this line item is strongly discouraged. Impact Statement: T he loss of an FT E would impact multiple areas in Mayor's Finance including the reduction of the Budget-In-Brief and Citizen Centric reports, and a reduction in the staff's ability to respond to customer requests. Mayor's Finance staff is currently working at or above capacity. T his is not recommended at this time. Req $5 ABB ($5) ABB-3 ($59) ABB-3 ($78) Mayor Prop $ $5 $0 $0 $0 1 Organization Director's proposed 2017 Budget request vs the adjusted base budget amount. 2 Organization Director's proposed change to the 2017 Budget Request if required to be flat to the total adjusted base budget (stress scenario 1). 3 Organization Director's proposed change to the 2017 Budget Request if required to be 3% below the total adjusted base budget (stress scenario 2). 4 57

58 Reading the New Budget Documents COUNTY FUNDING & FTE PRIORITIES In thousands $ except FTE ORGANIZATION (sorted by priority) MAYOR'S FINANCIAL ADMIN COUNTY FUNDING REQUEST COUNTY FUNDING VARIANCE, H/(L) FTE FTE VARIANCE, H/(L) 2017 Budget Request 1 If Adj Base Bdgt 2 If -3% 3 REQ Req 1 If ABB 2 If -3% 3 Δ vs ABB Δ to Request Δ to Request vs ABB Δ Req Δ Req 1 ACCOUNTING 1, FINANCE AND PAYROLL 1, (32) c,d BUDGET (5) b (105) c,d (1.00) 4 MAYOR FINANCE ADMIN a SUBTOTAL FOR STRESS TESTS 4 $4,389 $5 ($5) ($137) (1.00) FINANCIAL SYSTEM PROJECT PRGM n/a n/a - - n/a n/a TOTAL MAYOR'S FINANCIAL ADMI $4,553 $5 ($5) ($137) (1.00) Description of new requests, significant program changes and Director priorities to meet budget stress scenarios: Ref Org Name Description Type Amt ($k) a Mayor's Finance Fiscal Learning Council Funding: T he Fiscal Learning Council is requesting a $5,000 budget to provide fiscal related trainings during Admin 2017 that would include a half day Fiscal Conference and a 9 day Fiscal Management Series certificate program. T he Learning Council has been limited Requested in past years in its abilities to provide FTE training to the fiscal employee community in Salt Lake County due to lack of funding. T he Mayor's Finance Division has agreed to request this funding on their behalf and manage these additional funds within it's Mayor Finance budget. b Finance & Impact Statement: Possible material impacts on PeopleSoft maintenance, specifically regarding funds set aside for consulting Payroll expertise regarding payroll problems. Funds are set aside as a contingency for urgent assistance. Such assistance is only occasionally needed. c Finance & Impact Statement: Possible material impacts on PeopleSoft maintenance, specifically regarding funds set aside for consulting Payroll; Budget expertise regarding payroll problems. Funds are set aside as a contingency for urgent assistance. Since PeopleSoft hosting is not a current IS priority, cutting this line item is strongly discouraged. d Finance & Impact Statement: T he loss of an FT E would impact multiple areas in Mayor's Finance including the reduction of the Budget-In-Brief Payroll; Budget and Citizen Centric reports, and a reduction in the staff's ability to respond to customer requests. Mayor's Finance staff is currently working at or above capacity. T his is not recommended at this time. Req $5 ABB ($5) ABB-3 ($59) ABB-3 ($78) Mayor Prop $ $5 $0 $0 $0 1 Organization Director's proposed 2017 Budget request vs the adjusted base budget amount. 2 Organization Director's proposed change to the 2017 Budget Request if required to be flat to the total adjusted base budget (stress scenario 1). 3 Organization Director's proposed change to the 2017 Budget Request if required to be 3% below the total adjusted base budget (stress scenario 2). 4 58

59 Reading the New Budget Documents COUNTY FUNDING & FTE PRIORITIES In thousands $ except FTE ORGANIZATION (sorted by priority) MAYOR'S FINANCIAL ADMIN COUNTY FUNDING REQUEST COUNTY FUNDING VARIANCE, H/(L) FTE FTE VARIANCE, H/(L) 2017 Budget Request 1 If Adj Base Bdgt 2 If -3% 3 REQ Req 1 If ABB 2 If -3% 3 Δ vs ABB Δ to Request Δ to Request vs ABB Δ Req Δ Req 1 ACCOUNTING 1, FINANCE AND PAYROLL 1, (32) c,d BUDGET (5) b (105) c,d (1.00) 4 MAYOR FINANCE ADMIN a SUBTOTAL FOR STRESS TESTS 4 $4,389 $5 ($5) ($137) (1.00) FINANCIAL SYSTEM PROJECT PRGM n/a n/a - - n/a n/a TOTAL MAYOR'S FINANCIAL ADMI $4,553 $5 ($5) ($137) (1.00) Description of new requests, significant program changes and Director priorities to meet budget stress scenarios: Ref Org Name Description Type Amt ($k) a Mayor's Finance Fiscal Learning Council Funding: T he Fiscal Learning Council is requesting a $5,000 budget to provide fiscal related trainings during Admin 2017 that would include a half day Fiscal Conference and a 9 day Fiscal Management Series certificate program. T he Learning Council has been limited in past years in its FTE abilities to provide if required training to the fiscal employee to be community flat in Salt to Lake County due to lack of funding. T he Mayor's Finance Division has agreed to request this funding on their behalf and manage these additional funds within it's Mayor Finance budget. ABB or if required to be 3% b Finance & Impact Statement: Possible material impacts on PeopleSoft maintenance, below specifically ABB regarding funds set aside for consulting Payroll expertise regarding payroll problems. Funds are set aside as a contingency for urgent assistance. Such assistance is only occasionally needed. c Finance & Impact Statement: Possible material impacts on PeopleSoft maintenance, specifically regarding funds set aside for consulting Payroll; Budget expertise regarding payroll problems. Funds are set aside as a contingency for urgent assistance. Since PeopleSoft hosting is not a current IS priority, cutting this line item is strongly discouraged. d Finance & Impact Statement: T he loss of an FT E would impact multiple areas in Mayor's Finance including the reduction of the Budget-In-Brief Payroll; Budget and Citizen Centric reports, and a reduction in the staff's ability to respond to customer requests. Mayor's Finance staff is currently working at or above capacity. T his is not recommended at this time. Req $5 ABB ($5) ABB-3 ($59) ABB-3 ($78) Mayor Prop $ $5 $0 $0 $0 1 Organization Director's proposed 2017 Budget request vs the adjusted base budget amount. 2 Organization Director's proposed change to the 2017 Budget Request if required to be flat to the total adjusted base budget (stress scenario 1). 3 Organization Director's proposed change to the 2017 Budget Request if required to be 3% below the total adjusted base budget (stress scenario 2). 4 59

60 Reading the New Budget Documents COUNTY FUNDING & FTE PRIORITIES In thousands $ except FTE ORGANIZATION (sorted by priority) COUNTY FUNDING REQUEST COUNTY FUNDING VARIANCE, H/(L) FTE FTE VARIANCE, H/(L) 2017 Budget Request 1 If Adj Base Bdgt 2 If -3% 3 REQ Req 1 If ABB 2 If -3% 3 Δ vs ABB Δ to Request Δ to Request vs ABB Δ Req Δ Req 1 ACCOUNTING 1, FINANCE AND PAYROLL 1, (32) c,d BUDGET (5) b (105) c,d (1.00) 4 MAYOR FINANCE ADMIN a SUBTOTAL FOR STRESS TESTS 4 $4,389 $5 ($5) ($137) (1.00) Descriptions of Requests and stress test scenarios. REQ = Requested ABB = Reduction to stay FINANCIAL SYSTEM PROJECT PRGM n/a n/a - - n/a n/a TOTAL MAYOR'S FINANCIAL ADMI $4,553 $5 ($5) ($137) (1.00) Description of new requests, significant program changes and Director priorities to meet budget stress scenarios: Ref Org Name Description Type Amt ($k) a Mayor's Finance Fiscal Learning Council Funding: T he Fiscal Learning Council is requesting a $5,000 budget to provide fiscal related trainings during flat to Admin the Adjusted 2017 that would include Base a half day Fiscal Conference and a 9 day Fiscal Management Series certificate program. T he Learning Budget ABB-3 = Reduction to b Finance & Impact Statement: Possible material impacts on PeopleSoft maintenance, specifically regarding funds set aside for consulting attain Payroll a budget expertise 3% regarding payroll below problems. Funds are set aside as a contingency for urgent assistance. Such assistance is only occasionally needed. the Adjusted c Finance & Impact Base Statement: Possible material impacts on PeopleSoft maintenance, specifically regarding funds set aside for consulting Budget d Payroll; Budget Finance & Payroll; Budget Council has been limited in past years in its abilities to provide training to the fiscal employee community in Salt Lake County due to lack of funding. T he Mayor's Finance Division has agreed to request this funding on their behalf and manage these additional funds within it's Mayor Finance budget. expertise regarding payroll problems. Funds are set aside as a contingency for urgent assistance. Since PeopleSoft hosting is not a current IS priority, cutting this line item is strongly discouraged. Impact Statement: T he loss of an FT E would impact multiple areas in Mayor's Finance including the reduction of the Budget-In-Brief and Citizen Centric reports, and a reduction in the staff's ability to respond to customer requests. Mayor's Finance staff is currently working at or above capacity. T his is not recommended at this time. 1 Organization Director's proposed 2017 Budget request vs the adjusted base budget amount. MAYOR'S FINANCIAL ADMIN Req ABB ABB-3 ABB-3 $5 ($5) ($59) ($78) Mayor Prop $ $5 $0 $0 $0 2 Organization Director's proposed change to the 2017 Budget Request if required to be flat to the total adjusted base budget (stress scenario 1). 3 Organization Director's proposed change to the 2017 Budget Request if required to be 3% below the total adjusted base budget (stress scenario 2). 4 60

61 Reading the New Budget Documents COUNTY FUNDING & FTE PRIORITIES In thousands $ except FTE ORGANIZATION (sorted by priority) COUNTY FUNDING REQUEST COUNTY FUNDING VARIANCE, H/(L) FTE FTE VARIANCE, H/(L) 2017 Budget Request 1 If Adj Base Bdgt 2 If -3% 3 REQ Req 1 If ABB 2 If -3% 3 Δ vs ABB Δ to Request Δ to Request vs ABB Δ Req Δ Req 1 ACCOUNTING 1, FINANCE AND PAYROLL 1, (32) c,d BUDGET (5) b (105) c,d (1.00) 4 MAYOR FINANCE ADMIN a SUBTOTAL FOR STRESS TESTS 4 $4,389 $5 ($5) ($137) (1.00) Amounts submitted by the organization Director or Elected Official FINANCIAL SYSTEM PROJECT PRGM n/a n/a - - n/a n/a TOTAL MAYOR'S FINANCIAL ADMI $4,553 $5 ($5) ($137) (1.00) Description of new requests, significant program changes and Director priorities to meet budget stress scenarios: Ref Org Name Description Type Amt ($k) a b c d Mayor's Finance Admin Finance & Payroll Finance & Payroll; Budget Finance & Payroll; Budget Fiscal Learning Council Funding: T he Fiscal Learning Council is requesting a $5,000 budget to provide fiscal related trainings during 2017 that would include a half day Fiscal Conference and a 9 day Fiscal Management Series certificate program. T he Learning Council has been limited in past years in its abilities to provide training to the fiscal employee community in Salt Lake County due to lack of funding. T he Mayor's Finance Division has agreed to request this funding on their behalf and manage these additional funds within it's Mayor Finance budget. Impact Statement: Possible material impacts on PeopleSoft maintenance, specifically regarding funds set aside for consulting expertise regarding payroll problems. Funds are set aside as a contingency for urgent assistance. Such assistance is only occasionally needed. Impact Statement: Possible material impacts on PeopleSoft maintenance, specifically regarding funds set aside for consulting expertise regarding payroll problems. Funds are set aside as a contingency for urgent assistance. Since PeopleSoft hosting is not a current IS priority, cutting this line item is strongly discouraged. Impact Statement: T he loss of an FT E would impact multiple areas in Mayor's Finance including the reduction of the Budget-In-Brief and Citizen Centric reports, and a reduction in the staff's ability to respond to customer requests. Mayor's Finance staff is currently working at or above capacity. T his is not recommended at this time. 1 Organization Director's proposed 2017 Budget request vs the adjusted base budget amount. MAYOR'S FINANCIAL ADMIN Req ABB ABB-3 ABB-3 $5 ($5) ($59) ($78) Mayor Prop $ $5 $0 $0 $0 2 Organization Director's proposed change to the 2017 Budget Request if required to be flat to the total adjusted base budget (stress scenario 1). 3 Organization Director's proposed change to the 2017 Budget Request if required to be 3% below the total adjusted base budget (stress scenario 2). 4 61

62 Reading the New Budget Documents COUNTY FUNDING & FTE PRIORITIES In thousands $ except FTE ORGANIZATION (sorted by priority) COUNTY FUNDING REQUEST COUNTY FUNDING VARIANCE, H/(L) FTE FTE VARIANCE, H/(L) 2017 Budget Request 1 If Adj Base Bdgt 2 If -3% 3 REQ Req 1 If ABB 2 If -3% 3 Δ vs ABB Δ to Request Δ to Request vs ABB Δ Req Δ Req 1 ACCOUNTING 1, FINANCE AND PAYROLL 1, (32) c,d BUDGET (5) b (105) c,d (1.00) 4 MAYOR FINANCE ADMIN a SUBTOTAL FOR STRESS TESTS 4 $4,389 $5 ($5) ($137) (1.00) FINANCIAL SYSTEM PROJECT PRGM n/a n/a - - n/a n/a TOTAL MAYOR'S FINANCIAL ADMI $4,553 $5 ($5) ($137) (1.00) Description of new requests, significant program changes and Director priorities to meet budget stress scenarios: Ref Org Name Description Type Amt ($k) a Mayor's Finance Admin Payroll expertise regarding payroll problems. Funds are set aside as a contingency for urgent assistance. Such assistance is only occasionally needed. Proposed c Finance & Impact item Statement: that Possible was material impacts not on PeopleSoft maintenance, specifically regarding funds set aside for consulting Payroll; Budget expertise regarding payroll problems. Funds are set aside as a contingency for urgent assistance. Since PeopleSoft hosting is not a d Amounts Proposed by the Mayor Fiscal Learning Council Funding: T he Fiscal Learning Council is requesting a $5,000 budget to provide fiscal related trainings during 2017 that would include a half day Fiscal Conference and a 9 day Fiscal Management Series certificate program. T he Learning Council has been limited in past years in its abilities to provide training to the fiscal employee community in Salt Lake County due to lack of funding. T he Mayor's Finance Division has agreed to request this funding on their behalf and manage these additional funds within it's Mayor Finance budget. MP in the Type column b Finance & Impact Statement: Possible material impacts on PeopleSoft maintenance, specifically regarding funds set aside for consulting represents a Mayor submitted by the Elected current IS priority, cutting this line item is strongly discouraged. Finance & Impact Statement: T he loss of an FT E would impact multiple areas in Mayor's Finance including the reduction of the Budget-In-Brief Official or Department Payroll; Budget and Citizen Centric reports, and a reduction in the staff's ability to respond to customer requests. Mayor's Finance staff is currently Director working at or above capacity. T his is not recommended at this time. 1 Organization Director's proposed 2017 Budget request vs the adjusted base budget amount. MAYOR'S FINANCIAL ADMIN Req ABB ABB-3 ABB-3 $5 ($5) ($59) ($78) Mayor Prop $ $5 $0 $0 $0 2 Organization Director's proposed change to the 2017 Budget Request if required to be flat to the total adjusted base budget (stress scenario 1). 3 Organization Director's proposed change to the 2017 Budget Request if required to be 3% below the total adjusted base budget (stress scenario 2). 4 62

63 New Interactive Financial Tool (Beta) Budget Browser Intended to be intuitive no training needed Accessible through a web browser anywhere Interactive query and visualization of BRASS data Pages include County revenue Expense by fund Expense by organization Line item expense by elected, organization, and program Expense line items across the entire County County funding down to the program Fund balance transfer detail Budget history Link will be sent by to Council and their staff

64 Example Slicers filter the report. Current example filtered to show the General Fund Pie charts also act as filters when you click on a slice Data tables give exact figures

65 Example View an account line item across all County programs

66 2017 Budget Recap All Funds All funds are balanced All reserve requirements are met Overall appropriations: Overall net budget: $1.362B $1.175B 66

67 Mayor s Proposed Budget Book, including this presentation, is available online: budget-information/