Budget Reviewer s Guide

Transcription

1 Budget Reviewer s Guide The Fiscal Year Clackamas County Proposed Budget is provided here for your review. The book is arranged in the order in which presentations are anticipated during the Budget Committee meetings on May 30 through June 1 with each department or item having its own tab. The tab numbers are cross-referenced with a meeting schedule found in the front pocket of the binder. The Budget Committee will meet in the Development Services Building Auditorium at 150 Beavercreek Road, Oregon City beginning at 8:30 am Tuesday May 30 with dates and times for subsequent meetings to be confirmed by the Committee at this first meeting. Public testimony will be heard beginning at 5:30 pm on May 31. Departments request Maintenance Level Budgets which reflect what they need to continue to provide substantially the same services at substantially the same levels of service. It is understood that grants and other funding sources may vary between years. Notwithstanding these funding fluctuations, we anticipate that departments will offer the same range of services, in spite of variations in the number of service recipients seen or the number of service encounters recorded. Those normal variations will be presented within a department s Maintenance Level Budget. Existing full-time equivalent positions (FTE) might be reassigned or reclassified as needed in response to changes in funding resources. With approval of the County Administrator, departments may include specific additional positions in their budget requests. The Budget Office assisted the departments in establishing their maintenance levels by adjusting FY budget numbers to reflect changes in costs of existing staff and allocated costs for FY General Fund support for FY was adjusted in proportion to the General Fund share of current FY budget support. In recent years, if a department wanted the Budget Committee to consider a significant addition or change in type or scope of service or a request for increased General Fund support, this request fell outside the scope of the Maintenance Level Budget. These significant desired changes were addressed through Policy Level Proposals which were submissions of budgetary requests for new/changed efforts or areas of focus by departments. For FY the County will not be considering new Policy Level Proposals due to lack of unrestricted funds with which to pay for them. Departments will still report on what they ve accomplished through the Policy Level Proposals approved in the last three years. 1

2 Performance Clackamas Performance Clackamas is the plan that was adopted by the County Commissioners in September 2014 after consideration of public input received over the prior 18 months at business meetings, open houses, community events, surveys and other methods. Performance Clackamas is built around strategic priorities and measurable goals with specific outcomes. The 5 strategic priorities are: Grow a vibrant economy Build a strong infrastructure Ensure safe, healthy and secure communities Honor, utilize, promote and invest in our natural resources Build trust through good government. Under each of these priorities, the Commissioners adopted measurable strategic goals and timelines for their accomplishment to direct the focus and effort of the departments they oversee. These goals and their timelines along with more detailed information about Performance Clackamas follow this Budget Reviewer s Guide. The County then began implementation of Managing for Results, a strategic planning and management system that focuses on measurable results for customers. Eleven departments have developed their Performance Clackamas strategic business plans to the point that they are presenting their budgets in this new format. All departments under the oversight of the Board of Commissioners are targeted to have completed strategic business plans by June 30, Performance Clackamas departments will present their Performance Based Budgets using data from their Strategic Business Plans in a specific new, purpose-driven, and much more detailed format. These plans are a result of a rigorous process undertaken over the last three years. First, each department s key staff spent several days receiving training in Managing for Results principles. With that background, they identified and articulated the priorities and results they are trying to address on behalf of their customers and then determined how to track and report on those results and their costs in a way that allows the both department and the public to easily evaluate their progress. Work is divided into broader Lines of Business and more specific Programs for sets of services that have a common purpose or result. The Program is the building block of Performance Based Budgeting. It is here that core services, performance measures, revenues and expenses, staffing and General Fund support are detailed. Since several departments are budgeting by Program for the first time in FY , some don t yet have year to year comparisons. 2

3 To help the reviewer bridge the gap between old and new formats, we have included two summary pages at the end of each departmental section. Through these we compare current budget requests with historical levels of total funding, General Fund support and staffing. Departments that have not completed their strategic business plans will be presented as in previous years. Each begins by detailing the work it does, outlining its goals, and reporting on its performance. A line-item budget request for each fund follows and the section concludes with a summary report comparing operating revenue with operating expenditure, General Fund support and staffing. We are always trying to improve our communications and would sincerely appreciate your comments about how we can make our presentations more helpful. Please contact the Budget Office at with your suggestions. Thank you. 3

4 Clackamas County All Fund Reports The reports in this section are designed to provide the reader with a quick historical view of all county funds. Summaries of Revenue and Expense display all funds together in the same format that was used in the document for individual funds. These highlight major revenue and expenditure categories, compare operating revenues with operating expenditures, show changes in ending fund balance and General Fund support (as applicable) and detail changes in staffing. The first summary in this section shows the full county budget (the sum of all the individual funds). Next we show what the budget looks like after internal transactions have been removed. Internal transactions are amounts that are double-counted in the county budget when each fund is reported separately. For example, the General Fund records property tax as revenue and sends it to other funds as interfund transfer expense. The funds receiving the transfer record it as revenue again and then record an expenditure when they use the money to pay for operations. Similar double counting takes place when funds use revenues they have generated to reimburse payroll expense or pay for allocated costs or charges for services from other county departments. For those who prefer graphic presentations, a series of pie charts has been included. They compare: Countywide revenues and expenses year to year both before and after internal transfer transactions have been removed Budget requests by department Staffing requests by department 4

5 Clackamas County - All Funds Summary of Revenue and Expense FY FY FY Amended Budged FY Projected Year End FY Proposed Budget Chg from Prior Yr Budget % Chg from Prior Yr Budget Beginning Balance 102,644, ,810, ,707, ,440, ,258,413 46,550, % Prior Year Revenue 5,345,402 2,843,381 5,054,291 5,988, ,054, % Taxes 116,760, ,754, ,556, ,833, ,519,260 9,962, % Licenses & Permits 15,084,478 21,566,911 15,363,213 16,843,423 15,045, , % Federal Grants & Revenues 24,627,235 19,226,582 32,535,752 30,163,109 24,376,739-8,159, % State Grants & Revenues 88,419,027 98,805, ,760,086 96,413,773 88,770,630-11,989, % Local Grants & Revenues 19,011,249 19,774,399 21,277,410 18,595,456 20,639, , % Charges for Service 104,637, ,555, ,846, ,791, ,852, , % Fines & Penalties 5,042,826 5,168,141 4,494,090 4,664,972 4,415,000-79, % Other Revenues 54,905,617 60,595, ,352, ,683,638 67,846,617-69,506, % Interfund Transfers 107,011, ,985, ,328, ,993, ,303,230-6,024, % Prior Year Adj (Damascus) 9,000,000 8,700,000-9,000, % Operating Revenue 540,845, ,275, ,568, ,672, ,769, ,798, % % Change NA 7.3% 19.9% 15.2% -11.2% Personnel Services 211,031, ,112, ,450, ,045, ,093,997 12,643, % Materials & Services 142,935, ,190, ,294, ,199, ,943,833-17,351, % Indirect Costs (internal dept chgs) 4,109,590 6,263,693 6,666,659 5,787,524 6,597,982-68, % Cost Allocation Charges 24,435,609 24,123,869 26,055,562 26,060,163 28,229,268 2,173, % Debt Service 13,134,854 13,649,178 21,626,230 13,526,131 14,280,315-7,345, % Special Payments (other governments & agencies) 82,807 10,104,702 76,681,533 29,162,686 41,369,390-35,312, % Interfund Transfers 107,011, ,985, ,328, ,993, ,303,230-6,024, % Capital Outlay 12,938,038 21,215,681 45,180,795 35,078,893 27,341,953-17,838, % Operating Expenditure 515,680, ,645, ,284, ,854, ,159,968-69,124, % % Change NA 10.1% 29.4% 9.5% 7.0% Reserve for Future Expenditures ,685, ,295,508 28,610, % Contingency ,306, ,572,500-14,734, % Ending Balance (if applicable) 127,810, ,440, ,991, ,258, ,868,008 13,876, % (includes Reserve & Contingency) General Fund Support (if applicable) 111,456, ,167, ,264, ,799, ,204,033-1,060, % Full Time Equiv Positions (FTE) Budgeted % Full Time Equiv Positions (FTE) Filled at Yr End Full Time Equiv Positions (FTE) Vacant at Yr End Millions FY FY FY Est FY Proposed Oper Rev Oper Exp End Balance Gen Fund Support 0 FY FY FY Est FY Proposed FTE Budgeted FTE Actual at Yr End 5

6 Clackamas County - All Funds FY Proposed Budget Interfnd Trnsfr 15.4% Other 8.7% Fund Bal 24.0% Res & Conting 15% Capital 3% Interfnd Trnsfr 15% Pers Svc 34% Fine / Penalty 0.6% Chg for Svc 14.7% Taxes 17.6% Spec Pmts 5% Local 2.6% State 11.4% Fed 3.1% Lic / Perm 1.9% Debt 2% Cost Alloc 4% Internal Dept Chg 1% Matl & Svc 21% Resources Requirements 6

7 Clackamas County Proposed Budget FY As Proposed (all lines) Remove Internal Transactions Net Budget Fund Bal at End of Prior Yr 187,258, ,258,413 Taxes 137,519, ,519,260 Licenses & Permits 15,045,542 15,045,542 Federal Revenues 24,376,739 24,376,739 State Revenues 88,770,630 88,770,630 Local Government & Other Agencies 20,639,696 20,639,696 Charges for Services 114,852,849 (68,317,146) 46,535,703 cost alloc, indirect costs, other interdiv charges Fines & Penalties 4,415,000 4,415,000 Other Revenue 67,846,617 (52,902,712) 14,943,905 agency payrolls, some employee benefits Interfund Transfers 120,303,230 (120,303,230) 0 operating transfers ($108 million from General Fund) Revenue Summary 781,027,976 (241,523,088) 539,504,888 Personal Services 266,093,997 (50,820,965) 215,273,032 Materials & Services 160,943,833 (35,571,643) 125,372,190 Indirect Costs 6,597,982 (6,597,982) 0 Cost Allocation Charges 28,229,268 (28,229,268) 0 Debt Service 14,280,315 14,280,315 Special Payments 41,369,390 41,369,390 Interfund Transfer 120,303,230 (120,303,230) 0 Capital 27,341,953 27,341,953 Reserve for Future Expenditures 72,295,508 72,295,508 Contingency 43,572,500 43,572,500 Expenditure Summary 781,027,976 (241,523,088) 539,504,888 The internal transactions eliminated above are amounts that are double-counted in the County budget. For example, the General Fund records property tax as revenue and sends it to other funds as interfund transfer expense. The funds receiving the transfer record it as revenue again and then record an expenditure when they use the money to pay for operations. Similar double counting takes place when funds use revenues they have generated to reimburse payroll expense or pay for allocated costs or charges for service from other county departments. The funds receiving these monies also record it as revenue and then as expense when they pay their bills. 7

8 Clackamas County - All Funds After Internal Transactions are Removed Summary of Revenue and Expense FY FY FY Amended Budged FY Projected Year End FY Proposed Budget Chg from Prior Yr Budget % Chg from Prior Yr Budget Beginning Balance 102,644, ,810, ,707, ,440, ,258,413 46,550, % Prior Year Revenue 5,345,402 2,843,381 5,054,291 5,988,699-5,054, % Taxes 116,760, ,754, ,556, ,833, ,519,260 9,962, % Licenses & Permits 15,084,478 21,566,911 15,363,213 16,843,423 15,045, , % Federal Grants & Revenues 24,627,235 19,226,582 32,535,752 30,163,109 24,376,739-8,159, % State Grants & Revenues 88,419,027 98,805, ,760,086 96,413,773 88,770,630-11,989, % Local Grants & Revenues 19,011,249 19,774,399 21,277,410 18,595,456 20,639, , % Charges for Service 42,950,997 45,958,698 46,426,458 47,405,457 46,535, , % Fines & Penalties 5,042,826 5,168,141 4,494,090 4,664,972 4,415,000-79, % Other Revenues 17,705,639 13,906,545 83,533,796 80,040,302 14,943,905-68,589, % Interfund Transfers % Prior Year Adj (Damascus) 9,000,000 8,700, ,000, % Operating Revenue 334,947, ,004, ,001, ,648, ,246,475-93,755, % % Change NA 4.2% 27.8% 25.1% -19.3% Personnel Services 176,250, ,877, ,703, ,802, ,273,032 13,570, % Materials & Services 107,376, ,527, ,526, ,261, ,372,190-14,153, % Indirect Costs (internal dept chgs) % Cost Allocation Charges % Debt Service 13,134,854 13,649,178 21,626,230 13,526,131 14,280,315-7,345, % Special Payments (other governments & agencies) 82,807 10,104,702 76,681,533 29,162,686 41,369,390-35,312, % Interfund Transfers % Capital Outlay 12,938,038 21,215,681 45,180,795 35,078,893 27,341,953-17,838, % Operating Expenditure 309,782, ,374, ,717, ,830, ,636,880-61,080, % % Change NA 8.6% 44.1% 15.9% 8.7% Reserve for Future Expenditures ,685, ,295,508 28,610, % Contingency ,306, ,572,500-14,734, % Ending Balance (if applicable) 127,810, ,440, ,991, ,258, ,868,008 13,876, % (includes Reserve & Contingency) General Fund Support (if applicable) 111,456, ,167, ,264, ,799, ,204,033-1,060, % Full Time Equiv Positions (FTE) Budgeted % Full Time Equiv Positions (FTE) Filled at Yr End Full Time Equiv Positions (FTE) Vacant at Yr End Millions FY FY FY Est FY Proposed Oper Rev Oper Exp End Balance Gen Fund Support 0 FY FY FY Est FY Proposed FTE Budgeted FTE Actual at Yr End 8

9 Clackamas County - All Funds After Internal Transactions are Removed FY Proposed Budget Chg for Svc 8.6% Local 3.8% Fine / Penalty 0.8% Other 2.8% Fund Bal 34.7% Res & Conting 21.48% Pers Svc 39.90% State 16.5% Capital 5.07% Fed 4.5% Taxes 25.5% Spec Pmts 7.67% Debt 2.65% Matl & Svc 23.24% Lic / Perm 2.8% Resources Requirements 9

10 Summary of Full-Time Equivalents by Department County Workforce Summary Department General County Administration Assessor Clerk Treasurer Sheriff District Attorney Justice Court Juvenile County Counsel Disaster Management Emergency Communications Public & Government Affairs Employee Services Finance Technology Services Transportation & Development Health, Housing & Human Services Business & Community Services Resolution Services Tourism & Cultural Affairs Miscellaneous & Pass-Through Total Budgeted Full-Time Equivalents (FTE's) 1, , , , Emerg Comm 2.3% Pub & Gov Rel 1.0% Empl Svcs 1.9% Finance 4.9% Tech Svcs 2.6% Juvenile 2.6% Trans & Develop 13.0% District Atty 3.8% Sheriff 27.0% Assessor 2.9% Treasurer Gen Admin 0.3% 0.8% Other 4.9% Pass-Thru 7.2% Bus & Comm Svcs 1.8% FTE Summary Resolution Svcs 0.5% Justice Ct 0.5% Counsel 0.6% Clerk 0.9% Disaster Mgt 0.5% Tourism & Cultural Affairs 0.7% Health, Housing & Human Svcs 24.2% 10

11 Summary of Requirements by Department Departmental Summary Actual Actual Budget Est Actual Proposed Requirements by Department General County Administration 3,421,034 3,627,812 4,021,354 3,875,812 3,949,434 Assessor 6,707,590 7,091,371 7,590,668 7,481,391 7,983,792 Clerk 2,686,548 3,175,926 3,589,226 2,933,105 3,627,890 Treasurer 664, , , , ,551 Sheriff / Community Corrections 89,084,726 96,647, ,048, ,860, ,445,887 District Attorney 11,102,661 11,246,354 13,292,676 12,183,038 13,483,302 Justice Court 3,088,183 3,787,048 4,882,663 4,846,284 3,758,689 Juvenile 9,182,133 9,785,577 12,530,753 10,266,728 12,007,351 County Counsel 2,027,029 2,067,267 2,459,929 2,353,522 2,763,617 Disaster Management 2,191,349 2,189,837 3,515,756 2,606,530 3,619,538 Emerg Communications 6,101,259 6,403,069 8,226,933 7,011,450 8,396,617 Public & Gov Affairs 3,185,590 3,451,254 5,526,034 4,322,649 5,118,136 Human Resources 27,701,745 40,179,558 56,842,489 38,057,945 53,921,673 Finance / Capital Proj 21,237,664 24,618,216 34,477,182 22,283,809 35,662,996 Technology Services 14,044,779 15,026,890 20,647,969 18,757,595 17,758,817 Transportation & Development 54,571,280 62,278, ,882,166 79,408, ,350,971 Health, Housing & Human Svcs 106,812, ,411, ,895, ,657, ,693,317 Business & Community Svcs 15,067,412 17,133,302 35,214,109 21,340,021 30,496,209 Resolution Services 1,353,020 1,409,952 1,539,426 1,429,592 1,552,830 Tourism & Cultural Affairs 3,752,899 3,995,822 5,901,084 5,405,437 5,893,113 Miscellaneous & Pass-Thru Items 131,696, ,302, ,344, ,929, ,575,246 Total Requirements by Department 515,680, ,645, ,276, ,854, ,027,976 Health, Housing & Human Svcs 16.22% Bus & Comm Svc 3.90% Other 3.79% Disaster Mgmt 0.46% Budget by Department Pub & Govt Affairs 0.66% Resolution Svcs 0.20% Tour & Cultural Affairs 0.75% Other 4.00% Counsel 0.35% Trans & Develop 13.36% Tech Svcs 2.27% Finance 4.57% Human Resources 6.90% Assessor 1.02% Sheriff 13.89% Dist Atty 1.73% Juvenile 1.54% Emerg Comm 1.08% Justice Ct 0.48% Treasurer 0.12% Clerk 0.46% Gen Admin 0.51% 11

12 Performance Clackamas Clackamas County Strategic Plan Adopted September 18, 2014 Board of County Commissioners John Ludlow, Chair Jim Bernard Paul Savas Martha Schrader Tootie Smith Facilitated by Managing Results, LLC 12

13 Performance Clackamas is Clackamas County s new strategic plan and new way of ensuring that the county meets high performance standards for serving the public. The plan focuses on five overarching strategic priorities, selected by the Board of Commissioners after considering more than a year of public input from surveys, town hall meetings, business meetings and other forms of community comment. Each goal is supported by measurable and specific objectives along with a timeline. The progress made toward accomplishing the objectives will be available to the public. The strategic priorities are: Build public trust through good government Grow a vibrant economy Build a strong infrastructure Ensure safe, healthy and secure communities Honor, utilize, promote and invest in our natural resources Adoption of Performance Clackamas demonstrates the county s intent to focus on the customer in everything it does, and to be able and willing to keep taxpayers informed about what they and their community are getting for their money. The format of Performance Clackamas is based on Managing for Results (MFR), a comprehensive and integrated management system focused on achieving results for the customer. By adopting a MFR-based system, the Clackamas County Board of Commissioners is committing the entire Clackamas County organization, including its elected officials, its administrative structure, its employees and its budget, to achieving positive results for our customers. Five basic components capture the essence of MFR: Identify the priorities the county is trying to address on behalf of its residents; Develop an overall plan for addressing those priorities; Develop policies, programs, activities and services that align to those priority areas; Organize and implement budgeting, accounting and management systems to support the strategies, goals and objectives specified in the plan, and Develop and track costs and performance data to allow the county and its residents to gauge the county s progress toward reaching its goals and objectives. All county employees play a role in ensuring that the county remains committed to achieving positive results for customers. Every county department will identify its customers, and apply MFR principles to improve performance and demonstrate how effectively and efficiently it is delivering programs and services to customers. In turn, customers will have the opportunity to know how the county is serving them and how the county is using its financial resources. For more information and updates: or performanceclackamas@clackamas.us 13

14 Grow a Vibrant Economy The future prosperity of Clackamas County s residents will be built on good paying jobs that support families, affordable housing, capital investments that grow current businesses, and on the availability of employment lands where new businesses can easily locate and expand within the county. By 2019, 10,000 family wage jobs will be created in Clackamas County.* By 2019, wages earned in Clackamas County will be at or above the national average.** By 2019, the home ownership rate in Clackamas County will be 72 percent or greater. By 2019, $500 million in new capital asset investment will be realized within Clackamas County. By 2020, Clackamas County will have and maintain a 20-year supply of serviceable non-retail employment land in the urban growth boundary. By 2019, Clackamas County will have and maintain a supply of employment land, including large lot industrial, sufficient to provide 500 jobs within a nine-month window. *Compared to **All industries, as measured by the Bureau of Labor and Statistics. 14

15 Build a Strong Infrastructure Long-term investments in roads and transportation infrastructure will generate commercial enterprise and jobs along key corridors, as well as ease commute times for many residents. Updating county facilities will ensure services are accessible to residents well into the future while containing construction costs and avoiding further delays. By 2019, 120 additional miles of county roads will be improved to good to excellent status, a nine percent increase from By 2019, I-205 expansion and Phase II Sunrise will be scheduled for state and regional funding within the next five years. By 2019, I-5 access to Canby will be placed in the State Transportation Improvement Program (STIP). By June of 2016, Clackamas County will have a plan in place that will achieve sewer improvements and funding to support the expected 20-year growth horizon. By 2016, the Master Plan for county facilities will be updated, including an assessment of the condition of county buildings and a funding plan. 15

16 Ensure Safe, Healthy and Secure Communities Focusing on the well-being of our families and communities reflects the best of our character. Investments in providing services to those needing medical care, addressing homelessness among veterans, reducing recidivism among offenders, lowering the crime rate and making our children safe - these efforts, combined with success in creating jobs, will give definition to the county s efforts to alleviate poverty and will help ensure the safety, health and security of our communities. PUBLIC HEALTH By 2018, 95 percent of county residents will have access to routine health care. By 2020, the number of children needing placement in foster care will be reduced by 50 percent. By 2020, there will be no domestic violence related homicides in Clackamas County. By 2018, County Health Rankings will show Clackamas County among the three top-ranking counties in the state in at least 90 percent of health measures. By 2019, the number of unsheltered veterans in Clackamas County will be reduced by 50 percent. PUBLIC SAFETY The safety of children and families will be a county priority as evidenced by: By 2019, the violent crime rate in Clackamas County will be less than 95 per 100,000 persons per year. By 2018, the property crime rate in Clackamas County will be less than 2,400 per 100,000 persons. By 2020, juvenile recidivism will be below 17 percent. By 2020, adult recidivism (measured by felony convictions within three years) will be below 19 percent. By 2018, Clackamas County will achieve a Community Rating System score for flood safety (CRS) of 4, resulting in substantial savings in flood insurance premiums for county residents. 16

17 Honor, Utilize, Promote and Invest in our Natural Resources The abundant Grow natural a Vibrant resources and Economy rural areas of Clackamas County provide extraordinary economic and recreational opportunities. A balanced approach that honors, utilizes, promotes and invests in our natural resources will generate prosperity and help secure those resources for future generations. By 2019, federal lands in Clackamas County will produce $6 million annually for the county. By 2020, there will be a five percent annual increase in Gross Domestic Product from agricultural lands in Clackamas County. By 2020, five new, natural resource-based processors will be located in Clackamas County. By 2020, there will be $20 million in new capital investment in tourism-related facilities in Clackamas County. 17

18 Build Public Trust Through Good Government Grow a Vibrant Economy Public trust is the currency of good government. Clackamas County will design and deliver services that make a difference, and measure our effectiveness in terms of results for our customers. We will be accountable and deliver what we promise. When we allocate resources they will be tied to results that matter. By 2017, all Commission-managed departments will have completed customer focused, outcome-based Strategic Business Plans, to include customer service and satisfaction measures. By 2018, 100 percent of the County Budget will be attached to measurable customer results. By 2020, Clackamas County will achieve the Strategic Results in the Strategic Plan. Original printing 8/14 Photos courtesy Oregon s Mt. Hood Territory and the following Clackamas County Departments: Business and Community Services - Sheriff s Office Transportation and Development - Water Environment Services Health, Housing and Human Services 18

19 20 19

20 21 20