Rendering of the new Columbia County Administration Building

Transcription

1 Rendering of the new Columbia County Administration Building

2 Vern E. Gove, Chair Columbia County Board of Supervisors Proposed Adopted Finance Committee John H. Tramburg, Chair Mary Cupery, Vice Chair Mike Weyh, Secretary Dan F. Drew James E. Foley

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4 BUDGET FACTS

5 Page 1 TAXATION LIMIT LEVY LIMIT Commencing in year 2006, a levy limit was enacted for all Wisconsin counties. For the 2017 Budget, this levy limit sets counties levies at 0 percent or the percentage increase in valuation due to net new construction plus TID closeouts. There are exemptions for County Aid Bridge, Library payments, State Special Charges, and Debt Service. Columbia County has a net new construction rate of 1.03% Computation of Allowable Levy: 2016 Levy Add: Increases/Decreases to Exempt Budgets Library County Aid Bridge State Charges Debt Service Add: New Construction Increase/TID Closeouts Total State Allowable Levy Finance Committee Recommended Levy $25,466,181 27,965-6,214-3, , ,276 $26,139,529 $26,139,528

6 2017 BUDGET HIGHLIGHTS Page 2 OVERVIEW The Columbia County 2017 Property Tax Levy is $26,139,528. This is an increase of $673,347 from The majority of this is the increase in debt service for the space needs project. Significant Factors in the 2017 Columbia County Budget: USE OF RESERVES Due to the Levy restrictions, operational needs have exceeded available funding. The Columbia County 2017 Budget has been balanced using $2,381,198 in general reserves. This represents a 40% increase in use of our General Fund compared to The Health & Human Services, Health Care Center, and Highway Departments also applied internal reserves. DEPARTMENT INCREASES The largest department increases were in Buildings & Grounds, County Jail, and Worker s Compensation Insurance. PERSONNEL The only tax levy funded new positions were for the Buildings & Grounds Department. These positions were needed due to the new Administration and Health & Human Services buildings. DEBT SERVICE The on-going Space Needs project generated an increase in debt service of $438,649. U.W. EXTENSION The State of Wisconsin has initiated a reorganization and budget reduction for U.W. Extension operations. Final decisions on staffing levels are yet to be made. Due to this, ½ of the U.W. Extension budget (July December operations) has been transferred to the Contingency Fund. Once more information is received from the State, a final budget amount can be determined. INSURANCE Worker s Compensation: Due to our claims experience, Worker s Compensation Insurance is budgeted to increase $104,300. Health Insurance: The total health insurance premium for Columbia County exceeds $8 million. Provider and deductible changes are expected to generate considerable savings to the County.

7 OTHER HIGHLIGHTS Page 3 ELECTION EQUIPMENT Critical to our voting process, is the need for dependable and efficient election equipment. The 2017 Budget includes a line item for purchase of that equipment, at a cost of $312,365. This purchase replaces the current equipment, which has been in use since ENVIRONMENTAL IMPACT FEES (AMERICAN TRANSMISSION COMPANY) Columbia County received a one-time payment of $1.2 million. These proceeds have been designated to fund the 2017 election equipment purchase and future upgrade (2018 or 2019) of our system. The upgrade is expected to cost $700,000. These projects have been selected to be funded through this one-time payment because they are mandatory and affect all of our County residents. FUNDING OF CAPITAL OUTLAY NEEDS Department Capital Outlay $50,000 & Larger Amount Highway Various Vehicles and Equipment $ 1,377,213 Sheriff (7) Patrol Cars & (2) Fleet Vehicles, AEDs, Body Armor, Radar, Radios, Rifles and Sights, etc. 382,218 Solid Waste Trucks, Containers, Baler, Telehandler, etc. 368,331 County Clerk Election Equipment 312,365 Buildings & Grounds Equipment for New Buildings, Jail Shower Recoating, Parking Lot Repairs at LEC, Video Recorder Replacement, Air Conditioning Compressor, etc. 190,157 MIS Technology Needs 127,579 Health Care Center Medical Record Scanner System, Medical Rehab Treadmill, Resident Room Floors, etc. 80,900 A complete listing of Capital Outlay is available on pages (Pool/Non-pool), pages (Health Care Center), and pages (Highway Department) of the budget book.

8 QUICK FACTS Page 4 Columbia County s equalized value increased 3 percent. The Columbia County 2017 Property Tax Levy has an increase of $673,347 which is 2.6%. The Tax Rate has a slight decrease. The average homeowner (based on historical data from the Columbia County Land Information Department) has a home assessed at $181,400 and pays a property tax of $3,313. Of this total, $895 represents taxes paid to Columbia County. The property tax bill is divided according to the graphic chart to the right (chart represents county-wide AVERAGE). What does your $895 (average) in County property taxes pay for? Total Taxes $3,313 County 27% Schools 46% Local Municipalities 21% Vocational Schools 5% State Charges 1% The graph (to the left) denotes what county property taxes pay for by function. It does not reflect total spending, since revenues and equity (by function) are deducted before property taxes are computed.

9 2017 Budget Where the Money Comes From Page 5 Public Charges 7% Taxes 7% Fines & Penalties 1% Ingovernment Charges 14% Intergovernmental Grants 22% Property Taxes 41% Miscellaneous 8% Property Taxes Intergovernmental Grants Ingovernment Charges Miscellaneous Public Charges Taxes Fines & Penalties 26,139,528 13,701,601 9,004,492 4,860,318 4,803,816 4,633, ,100 Excludes Health Care Center

10 2017 Budget Where the Money Goes Page 6 Health & Human Services 20% Capital Outlay 1% General Government 18% Education, Youth Development 1% Public Works 30% Public Safety 21% Public Works Public Safety Health & Human Services General Government Debt Service Conservation Education, Youth Development Capital Outlay 18,978,248 13,062,246 12,751,119 11,505,289 4,254,188 1,359, , ,546 Debt Service 7% Conservation 2% Excludes Health Care Center

11 2017 Budget Authorized Positions by Function Page 7 Public Safety 26.64% General Government 24.06% Health & Human Services 21.73% Conservation 1.40% Education, Youth Development 0.47% Public Works 25.70% Excludes Health Care Center

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13 BUDGET SUMMARY

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15 BUDGET SUMMARY BY FUND FOR COUNTY BOARD This Summary is divided by Fund type: Each Fund is summarized by: General Special Revenue Health and Human Services Debt Service Enterprise Health Care Center Internal Service Highway Revenue Equity Applied Expenditures/Expenses Net Tax Levy

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51 BUDGET IN DETAIL

52 Page 45 Columbia County Profile Columbia County was organized in 1846, by some of the first settlers who had purchased land nearly ten years before, in an area where Poynette now stands. Villages had been sprouting up at Columbus, Dekorra and Wyocena, each of which wished to become the county seat. But it was Fort Winnebago (Portage) that was eventually chosen. The County s early growth came at a time of poverty and political disturbance in Europe. Although the majority of its settlers were from New York, Ohio and New England, others came from overseas. Among them were citizens of Welsh, Scottish, Irish, Norwegian and German heritage. The first railroad was built across Columbia County in Other lines followed, making Portage an important railroad center. Soon State roads, and eventually Interstate highways crisscrossed the county. With its abundant waterways, Columbia County steadily developed into the region s agricultural, industrial and travel hub we know today. Present day Columbia County covers 774 square miles with 19% covered in forest land. The County also boasts 2 area hospitals, 2 local airports, 5 county parks, 10 community libraries and 22,055 acres of state-owned wildlife areas. The County contains 90 wind turbines capable of powering approximately 45,000 average residential homes. Columbia County is governed by the Board of Supervisors representing 28 area districts. The County Clerk, Treasurer, Register of Deeds, Judges, District Attorney, Clerk of Courts, and Sheriff are elected officials. Columbia County services are administered from 9 different County building locations. Some of the largest County Departments include the Highway Department; the Columbia County Jail, Huber Center, and Sheriff s Department; Health and Human Services; and the Columbia County Health Care Center. Other high profile citizen service areas include Judicial Services, Child Support, Treasurer, Planning & Zoning, County Clerk, Veteran s Services and Land Information among others. The Columbia County Wisconsin website can be viewed online at

53 Columbia County 2015 Population: TOWNS: VILLAGES: Arlington 808 Arlington 825 Caledonia 1,403 Cambria 765 Columbus 650 Doylestown 294 Courtland 530 Fall River 1,713 Dekorra 2,327 Friesland 355 Fort Winnebago 823 Pardeeville 2,110 Fountain Prairie 895 Poynette 2,531 Hampden 580 Randolph 469 Leeds 774 Rio 1,062 Lewiston 1,232 Wyocena 755 Lodi 3,307 Lowville 1,012 CITIES: Marcellon 1,103 Columbus 5,042 Newport 588 Lodi 3,071 Otsego 695 Portage 10,281 Pacific 2,714 Wisconsin Dells 2,435 Randolph 772 Scott 916 Springvale 525 West Point 1,983 Wyocena 1,683 GRAND TOTAL: 57,028 Page Equalized Assessment Figures Number of Towns 21 $3,024,596,800 60% Miles State Hwy System 270 Number of Villages 10 $ 670,622,600 13% Miles County Trunk System 357 Number of Cities 4 $1,383,730,800 27% Number of Voting Wards 88 Total Miles All Highways & 1,730 $5,078,950, % Roads

54 Who Are We? Page 47 Females Males Age Age Age Age Age Age Age Age Age ,000 1,500 2,000 2,500 Where Do We Live? Ten Largest Municipalities 1. Portage 6. Poynette 2. Columbus 7. Wisconsin Dells 3. Lodi (Town) 8. Dekorra 4. Lodi (City) 9. Pardeeville 5. Pacific 10. West Point

55 Page 48 Where Do We Work? Top Ten Industry Groups Industry Group Employment Trade, Transportation, & Utilities 4,553 Manufacturing 4,548 Education & Health 4,484 Leisure & Hospitality 2,224 Public Administration 1,595 Construction 936 Professional & Business Services 853 Financial Activities 532 Other Services 510 Natural Resources 292 Prominent Public & Private Sector Employers in Columbia County Company Product or Service Size Divine Savior Healthcare Inc. General medical & surgical hospitals County of Columbia Executive & legislative offices, combined Associated Milk Producers Inc. Dairy product merchant wholesalers Portage Community School District Education Department of Corrections Correctional institutions Robbins Manufacturing Inc. Miscellaneous fabricated metal product mfg Penda Corporation All other plastics product manufacturing Saint-Gobain Performance Rubber product mfg. for mechanical use American Packaging Corp Commercial gravure printing Columbus Community Hospital, Inc. Health care & services Lodi School District Education

56 How Do We Play? Page 49 Cascade Mountain Ski Resort located at the heart of Columbia County. There are 56 Lakes and 27 Boat Landings in Columbia County. There are 35 miles of Wisconsin River and 50 miles of Trout Streams in Columbia County. There are 20 miles of Hiking Trails and 165 miles of Biking Trails in Columbia County. Numerous area amusements, Community Festivals and County Fair. 7 quality area Golf Courses with many more nearby. There are 304 miles of groomed Snowmobile Trails in Columbia County. There are 3,000 Campsites in Columbia County. There are 109+ Fine Dining & Spirits Establishments in Columbia County.

57 Page 50 Agriculture Average Size of Farms Total Acres in Farmland # of Farms in Wisconsin Wisconsin 195 acres 15,000,000 Columbia County 197 acres 307,973 1,564 farms in Columbia County 76,800 farms in the State of Wisconsin Historical There are in excess of 13 Historical Markers located throughout the Columbia County territory. The Ice Age National and State Scenic Trail is one of eight Congressionally designated National Scenic Trails located throughout the United States. The Department of Tourism recognizes the Ice Age Trail as Wisconsin s #1 outdoor recreational resource. Indian Agency House located just outside the City of Portage. Home of Pulitzer Prize winning author Zona Gale, author and educator Frederick Jackson Turner, and renowned environmentalist John Muir. The Merrimac Ferry is the lone survivor of upwards of 500 ferries chartered by territorial and state legislatures before the turn of the century.

58 Page 51 GENERAL FUND This fund accounts for all revenue and expenditures of the County which are not required to be accounted for in other funds. General operating activities funded through unrestricted revenue is recorded in this fund. General Fund expenditures include the cost of general government, public safety, certain social services programs, solid waste, leisure activities, conservation and economic development. Revenues are received from general property taxes, federal and state revenues, licenses and permits, fines and forfeitures, user charges, intergovernmental revenue, investment income and other sources. Although a county can maintain more than one fund in each governmental fund type, it can maintain only one General Fund.

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180 Page 173 OUTLAY Columbia County Capital Outlay consists of expenditures relating to the purchase of equipment, facility modifications, land and other qualifying fixed assets. A Capital Outlay Pool is established for the purpose of centralized capital equipment accounting. All capital assets are purchased from this account unless a specific financing source is available. All pool expenditures are accounted for in this segregated account and not in the departmental account. Non-pool expenditures consist of capital equipment purchased from an outside source of funds (grant, trust) and are accounted for in the appropriate departmental account.

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188 Page 181 SPECIAL REVENUE FUND Health and Human Services Special Revenue Funds account for the proceeds of specific revenue sources used to finance projects or activities as required by law or contractual agreement. The one (1) fund currently established is: Health and Human Services Specific property taxes, grants, donations, and user fees are used to fund various Human Services/Health/Aging programs.

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234 Page 227 DEBT SERVICE FUND This fund accounts for the payment of interest and principal on long-term bonded debt.

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240 Page 233 ENTERPRISE FUND This fund accounts for the financing of services to the general public where most of the costs involved are paid in the form of charges by users of such services. The only fund established at this time is the Columbia Health Care Center Fund.

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277 Page 270 INTERNAL SERVICE FUND These funds are cost control centers that operate on an accrual basis to account for the financing of specific services provided to other county and municipal operations. Fees are structured as user charges. The only fund currently established is: Highway: Special property taxes, transportation aids and user fees are used to finance County Highway operations.

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303 GLOSSARY

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