$0.00 $217, $217, ($19,305.00) $23, $4, ($14,000.00) ($14,000.00)

Transcription

1 Budget Summary 1 3 General Government s 1 5 Board Of Commissioners s 1 21 Law Library s 1 31 County Administration s 1 40 County Auditor s 1 41 County Treasurer s 1 42 County Assessor s 1 43 Public Examiners s 1 44 Licenses And Permits s 1 60 Data Processing s 1 89 Elections s 1 90 County Attorney s Budget Budget Budget ($5,596,580.38) $4,205, ($1,390,798.77) $217, $217, ($19,305.00) $23, $4, ($14,000.00) ($14,000.00) ($59,590.28) $285, $226, ($17,725.52) $180, $163, ($39,649.75) $236, $196, $46, $46, ($4,395.00) ($4,395.00) ($24,142.00) $61, $37, ($35,571.01) $56, $20, ($73,770.05) $373, $299, ($5,497,369.42) $315, ($5,181,391.83) $232, $232, ($14,730.00) $24, $9, ($225.00) $162, $161, ($51,854.49) $228, $176, ($15,666.00) $181, $166, ($38,767.50) $230, $191, $63, $63, ($4,670.00) $1, ($3,295.00) ($25,768.00) $65, $39, ($13,310.89) $7, ($5,964.00) ($39,159.34) $390, $351, ($5,119,476.00) ($5,119,476.00) $244, $244, $154, $154, ($75,000.00) $281, $206, ($8,000.00) $186, $178, ($39,127.00) $251, $212, $61, $61, ($3,500.00) ($3,500.00) $75, $75, $4, $4, ($13,000.00) $370, $357, ($5,383,557.00) ($5,383,557.00) $235, $235, ($15,500.00) $23, $7, $207, $207, ($57,200.00) $175, $118, ($12,600.00) $197, $185, ($38,500.00) $223, $184, $60, $60, ($4,100.00) ($4,100.00) ($24,142.00) $70, $45, ($37,200.00) $57, $20, ($13,000.00) $400, $387, ($5,725,403.00) ($5,725,403.00) $245, $245, ($14,000.00) $23, $9, $214, $214, ($25,000.00) $182, $157, ($12,600.00) $202, $190, $275, $275, $63, $63, ($4,150.00) $1, ($2,775.00) ($24,142.00) $78, $54, ($3,850.00) $7, $3, ($5,000.00) $424, $419, Friday, August 29, Page 1 of 5

2 1 100 Land Records s Courthouse s County Museum building s CPHS Building s Prairie 5 Counsel Assoc Building s Rental House s County Medical Insurance s Veterans Service s Planning And Zoning s Technology Committee s Technical Support s Missing Heirs s Sheriff s Budget Budget Budget ($138,660.02) $223, $84, $167, $167, $116, $116, ($1,528,224.19) $1,525, ($2,273.94) ($11,143.00) $128, $117, ($142,902.00) $56, ($86,362.87) $12, $12, ($152,476.54) $161, $9, ($22,042.02) ($22,042.02) ($468,796.71) $1,728, $1,259, ($119,357.22) $208, $88, ($2,004.74) $155, $153, ($25.00) $44, $44, $7, $7, $5, $5, ($1,487,010.18) $1,513, $26, ($16,826.00) $133, $116, ($88,469.00) $64, ($24,344.23) $24, $24, ($165,308.63) $166, $ ($169,264.79) $1,224, $1,054, ($171,248.00) $245, $74, $195, $195, $168, $168, ($7,600.00) $145, $137, ($78,390.00) $82, $4, $17, $17, ($148,000.00) $173, $25, ($95,625.00) $1,308, $1,212, ($196,000.00) $284, $88, $213, $213, $52, $52, $51, $51, $52, $52, ($4,000.00) $141, $137, ($78,590.00) $82, $3, $19, $19, ($148,000.00) $180, $32, ($145,625.00) $1,517, $1,372, ($172,500.00) $581, $408, $205, $205, $34, $34, $50, $50, $49, $49, ($6,000.00) $1, ($4,653.00) ($17,250.00) $154, $137, ($80,000.00) $87, $7, $21, $21, ($148,000.00) $182, $34, ($95,625.00) $1,265, $1,169, Friday, August 29, Page 2 of 5

3 Distribution s Coroner s Jail s Grants 6W Community Corrections s Restorative Justice s Emergency Management s Countyrside Public Health Service s Youth Programs s County Parks s Parks And Drainage s Extension s Agriculture Inspector s Predator Control s Budget Budget Budget ($81,588.62) $111, $30, $15, $15, ($32,756.55) $831, $798, $159, $159, ($22,575.29) $49, $26, ($46,602.47) $68, $21, $84, $84, ($662.26) $96, $95, ($32,621.18) $17, ($14,870.57) ($112,287.55) $161, $49, ($1,867.63) $125, $123, $13, $13, $3, $3, ($83,238.45) $15, ($67,704.14) $11, $11, ($29,162.48) $817, $788, $161, $161, ($17,894.94) $49, $31, ($25,804.54) $69, $43, $130, $130, ($329.00) $99, $99, ($101,031.10) $98, ($2,286.52) ($135,682.59) $174, $38, ($1,422.13) $127, $125, $13, $13, $7, $7, ($94,000.00) $42, ($51,661.00) $15, $15, ($12,000.00) $884, $872, $161, $161, ($27,000.00) $86, $59, ($16,500.00) $73, $57, $86, $86, ($300.00) $103, $102, ($509,000.00) $516, $7, ($107,118.00) $197, $90, ($1,000.00) $138, $137, $13, $13, $8, $8, ($197,000.00) $197, $15, $15, ($19,000.00) $898, $879, $180, $180, ($2,000.00) $54, $52, ($16,500.00) $72, $55, $88, $88, ($300.00) $104, $103, ($428,000.00) $435, $7, ($113,778.00) $223, $109, ($1,000.00) $136, $135, $13, $13, $8, $8, ($197,000.00) $197, $14, $14, ($22,000.00) $867, $845, $210, $210, ($500.00) $56, $56, ($16,500.00) $89, $72, $91, $91, ($300.00) $30, $30, ($9,000.00) $21, $12, ($122,118.00) $198, $76, ($1,000.00) $149, $148, $13, $13, $8, $8, Friday, August 29, Page 3 of 5

4 1 703 Grants And Appropriations s Fund Total - 1 s Budget Budget Budget $476, $476, ($8,665,935.02) $12,009, $3,343, $596, $596, ($8,144,351.43) $7,826, ($317,939.81) $379, $379, ($6,525,884.00) $6,672, $146, $440, $440, ($6,935,592.00) $7,115, $180, $455, $455, ($6,701,938.00) $6,758, $56, Environmental Services s ($892,396.75) $940, $48, ($855,704.98) $931, $75, ($912,932.00) $933, $20, ($824,550.00) $884, $60, ($818,750.00) $1,036, $217, Fund Total - 2 s ($892,396.75) $940, $48, ($855,704.98) $931, $75, ($912,932.00) $933, $20, ($824,550.00) $884, $60, ($818,750.00) $1,036, $217, Highway Administration s Shared County Engineer s Maintenance s Engineering s Construction s Equipment & Maintenance Shops s Other (Highway) s Accounts Receivable s ($7,546,902.41) $1,365, ($6,181,319.91) ($72,139.23) $175, $102, $966, $966, $8, $8, $3,200, $3,200, $553, $553, $11, $11, ($5,487,022.27) $1,006, ($4,480,422.81) ($86,243.03) $153, $66, $659, $659, $28, $28, $1,950, $1,950, $665, $665, $10, $10, $5, $5, ($6,685,751.00) $190, ($6,495,501.00) ($81,405.00) $162, $81, $1,876, $1,876, $79, $79, $3,423, $3,423, $735, $735, $10, $10, ($5,259,449.00) $200, ($5,058,665.00) ($83,286.00) $166, $83, $1,756, $1,756, $72, $72, $1,837, $1,837, $799, $799, $10, $10, ($5,198,670.00) $208, ($4,990,656.00) ($90,209.00) $180, $89, $1,836, $1,836, $122, $122, $1,711, $1,711, $720, $720, $11, $11, Friday, August 29, Page 4 of 5

5 3 370 Inter-Governmental Expense s Fund Total - 3 s Budget Budget Budget $354, $354, ($7,619,041.64) $6,635, ($983,092.34) $366, $366, ($5,573,265.30) $4,845, ($727,371.22) $354, $354, ($6,767,156.00) $6,832, $65, $366, $366, ($5,342,735.00) $5,211, ($131,694.00) $379, $379, ($5,288,879.00) $5,169, ($119,088.00) Income Maintenance s Social Services s ($1,335,771.29) $1,196, ($139,652.72) ($3,246,896.56) $3,529, $282, ($1,152,258.21) $1,134, ($17,670.58) ($3,301,755.51) $3,298, ($3,397.43) ($1,155,290.00) $1,155, ($3,237,079.00) $3,278, $41, ($1,261,040.00) $1,261, ($3,249,910.00) $3,249, ($1,208,815.00) $1,208, ($3,426,460.00) $3,426, Fund Total - 11 s ($4,582,667.85) $4,725, $142, ($4,454,013.72) $4,432, ($21,068.01) ($4,392,369.00) $4,434, $41, ($4,510,950.00) $4,510, ($4,635,275.00) $4,635, Grand Total s ($21,760,041.26) $24,311, $2,551, ($19,027,335.43) $18,036, ($990,388.71) ($18,598,341.00) $18,872, $274, ($17,613,827.00) $17,722, $108, ($17,444,842.00) $17,599, $154, Friday, August 29, Page 5 of 5

6 8/29/ Swift County Budget Preliminary Budget County Board Presentation September 2, Today s Agenda Overview Budget Assumptions Historical Information Preliminary Budget and Levy Department Overviews Recommendations and Discussion Items Timeline moving forward 1

7 8/29/ Preliminary Budget County Board Presentation September 2, Thank you Thank you to all of the department heads and staff who have work on the budget. This budget would not have been possible without their help and assistance. Special thanks to: Kim Saterbak (Auditor) Marlene Molden (Auditor) Gary Jensen (Human Service) Lori Rooney (Highway) Amanda Ness (Administration) 2

8 8/29/ Overview Swift is Strong Strong Budget Position No Outstanding Bonds General Fund revenues exceed expenditures by $199,613 in. (County Staff was key in making this happen!) This was after a deficit in the General Fund of $84,729 in. Overview Outlook is positive Health care costs remain stable. For, rates are proposed to increase 1.08%. This follows a 0% increase in. For, health insurance represents 8.8% of the total county expenditures. If claim trends hold for, we will see a reduction in health care costs in MCIT contributions are increasing approximately 1% for the County in. 3

9 8/29/ Overview - Challenges Hard to understand expenses Continue to work on coding expenses and revenue on a consistent basis. Some items continue to be lumped into a single account. Makes it difficult to see overspending Departments recode expenditures into accounts that are under-budget when the appropriate account is over-budget Overview - Challenges Hard to track revenues 4

10 8/29/ Overview - Challenges Employer rates for PERA Coordinated group (80% of county employees are in this plan) is increasing 0.25% in. Employer rate for PERA Police and Fire group increasing 0.9% in. Overview - Challenges Budget contains a number of new positions, including: GIS Coordinator (1/1/15 start) Deputy Assessor (5/1/15 start) Mental Health Social Worker (start ASAP) Looking strongly at requesting a second Mental Health Social Worker for. 0.5 FTE Human Services IT position (1/1/15 start) 0.5 FTE Human Services Office Support Position (1/1/15 start) Assistant County Attorneys moved from a 0.7 FTE to 0.8 FTE. (1/1/15 start) 5

11 8/29/ Overview - Challenges Future Year Challenges DOC 2911 rule changes 2 new full-time CCOs will be required in the Jail starting July 1, Training will necessitates hiring starting January 1, Changes related to MnChoice could cause the need for additional staff in Human Services in 2016 or beyond. Lack of physical space to grow at Human Services Accredited Assessors At least three local assessors (maybe a 4 th ) will not continue their current licenses beyond July 1, New licensing requirement as of July 1, 2019 may see additional local assessors retire. If townships elect for the County to take over additional staff maybe needed beyond the deputy assessor in the budget. Opportunities Sales Tax elimination on most purchases that started on January 1, continues in. Great workforce of dedicated public employees 6

12 8/29/ Preliminary Budget County Board Presentation September 2, Wages Contracts are in place for wages. 2.5% COLA increase + steps in the budget Under step employees. One non-union employee remains under the correct step. Budget plans that this employee will receive a 2.5% increase on top of the COLA increase. Still remains under. 7

13 8/29/ Insurance Health Insurance Rates up 1.08% in. Life and Disability Cost for each full-time employee in remains at $ per year. is the last year of rate guarantee. Preliminary Budget County Board Presentation September 2, 8

14 8/29/ Historic CPA Year CPA (Certified) $196,020 $200,850 $160,939 $384, $384, $747,207 Unalloted to $561, $846,119 Unalloted to $754, $799,304 Unalloted to $677, $882, $871, $933,229 Historic Levies Year Certified Levy Percentage Change (Proposed) $ 9,521, % $ 8,898, % $ 8,635, % $ 8,155, % 2011 $ 7,850, % 2010 $ 7,201, % 2009 $ 6,964, % 2008 $ 6,474, % 2007 $ 5,611, % 2006 $ 5,020, % 9

15 8/29/ Preliminary Budget County Board Presentation September 2, Preliminary Budget Summary Final Preliminary General $ 6,935,592 $ 6,701,938 Road and Bridge $ 5,342,735 $ 5,288,879 Human Services $ 4,510,950 $ 4,635,275 Library $ - $ - Solid Waste $ 824,550 $ 818,750 Expenses General $ 6,998,673 $ 6,635,311 Road and Bridge $ 5,211,041 $ 5,169,791 Human Services $ 4,510,950 $ 4,635,275 Library $ 116,964 $ 122,812 Solid Waste $ 884,570 $ 1,036,270 General $ (63,081.00) $ 66, Road and Bridge $ 131, $ 119, Human Services $ - $ - Library $ (116,964.00) $ (122,812.00) Solid Waste $ (60,020.00) $ (217,520.00) TOTAL NET $ (108,371.00) $ (154,617.00) 10

16 8/29/ Proposed Levy Totals Final Preliminary Gross Levy $ 9,060,234 $ 9,679,955 CPA $ 200,850 $ 196,020 Operating Levy $ 8,859,384 $ 9,483,935 Special Levies $ 39,600 $ 37,137 Total Final Levy $ 8,898,984 $ 9,521,072 Proposed Levy by Fund Final Preliminary Percent Increase $ 4,757,093 $ 5,259, % Road and Bridge $ 1,905,027 $ 1,905,027 0% Human Services $ 2,281,150 $ 2,392, % Library $ 116,964 $ 122, % Solid Waste $ 0 $ 0 0% $ 9,060,234 $ 9,679, % 11

17 8/29/ Possible Levy Increases Levy = $9,060,234 Percentage Levy Increase Amount of new levy dollars New Levy Total 3% $271,807 $9,332,041 4% $362,409 $9,422,643 5% $453,012 $9,513,246 6% $543,614 $9,603,848 7% $634,216 $9,694,450 Possible Levy Increase Impacts VERY Preliminary Assumptions: Residential Home $85,000 value is $85,000 value is $87,550 (3% value increase) Residential Home $200,000 value is $200,000 value is $220,000 (10% value increase) Commercial Property value is $200,000 value is $206,000 (3% value increase) 40 Acres of Ag Land value is $240,000 value is $264,000 (15% value increase) 12

18 8/29/ Preliminary Levy Increase Impacts VERY Preliminary Estimated County portion Property Tax Change between and Percentage Levy Increase Residential $85,000 Residential $200,000 Commercial Property 40 Acres of Ag Land 0% -$ $0.01 -$ $ % -$5.40 $ $56.19 $ % -$3.36 $ $44.47 $ % -$1.32 $ $32.76 $ % $0.72 $ $21.04 $ County Only Taxes Payable County Residential $85,000 Residential $200,000 Commercial Property 40 Acres of Ag Land Lac qui Parle $ $ $ $ Yellow Medicine $ $ $ 1, $ Bigstone $ $ $ 1, $ 1, Swift $ $ $ 1, $ 1, Stevens $ $ $ 1, $ 1, Chippewa $ $ $ 1, $ 1, Pope $ $ $ 1, $ 1, Kandiyohi $ $ 1, $ 1, $ 1,

19 8/29/ Preliminary Budget County Board Presentation September 2, Department Overviews General Government (Tab 3) Reduced interest earning and rents based on historic trends. Reduced PILT by $106,200 Added 50% of CPA Increased Police Aid Board of Commissioners (Tab 4) Increase of less than $1,000 based on 2.5% wage adjustment and historic spending trends. 14

20 8/29/ Department Overviews Courthouse/Administration (Tab 5) Administration No major changes Wage adjustment and increase travel and training. Assessor Added FT deputy assessor as of 5/1/14 Concerned with future licensing requirements Auditor/Audit/Elections/Other No major changes Reduced the amount of overhead being charged to ditches by 50%. Elections down. No general election in. Land Records Added GIS Coordinator ($ 73,000 personnel costs/$225,000 first year costs) Loss of UCCs (Starting 12/1/13) $10,000 loss Recordings are trending down $9,000 loss Department Overviews County Treasurer (Tab 6) No major changes. County Attorney/Law Library (Tab 7) No major changes Moving 0.7 FTE Assistant County Attorney to 0.8 FTE. 15

21 8/29/ Department Overviews Sheriff/Jail/Law Enforcement (Tab 8) No major change Adjustments based on historic trends. Reduced 800 MHz budget included $192,000 for Appleton tower. On-going annual cost of Appleton tower is $14,600. Looking to renovate the 911 dispatch center at a cost of $90,000 in. Department Overviews Environmental Services (Tab 9) Requested the purchase of a new loader ($125,000). Otherwise overall minor changes in the budget Continue no county levy support and use reserves to cover any shortfalls. Ended up from a beginning balance of $750,739 to an ending balance of $820,390. ending balance equals 10.8 months of reserves up from 9.5 at the end of. 16

22 8/29/ Department Overviews Highway (Tab 10) Kept levy level in highway for Second year in a row. Continued Wheelage Tax for. While the highway department is showing a $119,088 surplus for, the board discussed not cutting County levy funding when adopting the wheelage tax. Surpluses could be reserved for future county projects in Highway. Department Overviews Human Services (Tab 11) Initial budget review was done at CSSB on 8/19 Budget still contains the following new positions: Mental Health Social Worker (start ASAP) Looking strongly at requesting a second Mental Health Social Worker for. 0.5 FTE Human Services IT position (1/1/15 start) 0.5 FTE Human Services Office Support Position (1/1/15 start) Adding funds to cover FMLA ($11,400) and a social worker weekend on-call system ($12,000). Increased levy by 4.9% in over level 17

23 8/29/ Department Overviews Other County Services Part 1 (Tab 12) Veterans Services No major change Restorative Justice No major change Emergency Management No major change Youth Programs County funding reduced to $30,000 Department Overviews Other County Services Part 2 (Tab 13) Planning and Zoning No major changes Tech Support and IT No major changes Parks and Drainage No major changes Extension New copier for. 18

24 8/29/ Department Overviews Building Operations (Tab 14) Courthouse Continue to show $25,000 for architectural services to assist in reviewing the future space needs for the courthouse Museum/CPHS/ Prairie V & Counseling Associates No major changes Department Overviews Grants and Apportions Historical Society Requested a $14.3% increase or $4,830 Recommending a 5.1% increase or $1,700 Soil and Water Increased 5,000 or 10% 6WCC 16.3% increase or $29,601 CPHS 3.0% increase or $2,663 PLS 5.0% increase or $9,562 Public Defender Increased 3%, rate change Small other changes Continued board discretionary at $75,

25 8/29/ Preliminary Budget County Board Presentation September 2, Deficit Spending Historically the County has planned for deficit spending. it was $274,090 it was $108,371 is $154,617 Only $29,617 if the Enviro Services Loader is removed since that is planned to be paid for out of Enviro Services Reserves. In future years, will continue to move to a balanced budget. 20

26 8/29/ Possible Reductions Items for Possible Reduction Amount Reduce Highway Levy to a balance budget $119,088 Keep Assistant Attorney at 0.7 FTE $6,680 Eliminate 0.5 Human Services IT $18,500 Eliminate 0.5 Human Services OSS $11,900 Eliminate Deputy Assessor $43,500 Eliminate Human Services FMLA Fill Position $11,400 Delay implementing Classification and Compensation Study $81,600 Eliminate GIS Coordinator $73,000 Eliminate GIS 1st year project funds $225,000 Preliminary Budget County Board Presentation September 2, 21

27 8/29/ Budget Calendar July 31, Budget Forms due to Administrator August 16-31, One on One meetings between Department Heads and Administrator Late August, Health Insurance Committee Rate Recommendation September 2, Review Initial Budget Requests with the Board September 2, Last Regular Meeting to set HRA/RDA Preliminary Levies September 15, Deadline to set HRA/RDA preliminary Levies September 16, Last Regular Meeting to set County preliminary Levy September 30, Deadline to set County preliminary Levy and date for TNT meeting December 2, Last Regular Board Meeting to set final Levy Early December TNT Meeting December 15, Deadline to set final Levy and Budget 22

28 USER-SELECTED REPORT Page 1 Options: 1 = Budget Amount, 2 = Yearly Amount, 3 = Dashed Lines, 4 = Estimated Column Selection Page Break Option: Page Break by FUND 2 - Page Break by DEPT 3 - Page Break by PROGRAM Column Headings: Year: Months: 1 Thru 12 1 Thru 12 Report Basis Cash 2 - Modified Accrual 3 - Full Accrual FUND Range From 1 Thru 11 X Include/eXclude 8 Line Spacing: Print Subtotal By FUND Y Print Subtotal By DEPT Y Print Subtotal By PROGRAM N Print Subtotal By Object Rang N Include on the Report: 1 Include Zero Dollar Accts: Save Report: N Comment: Single Spaced 2 - Double Spaced 1 - All G/L Accounts 2 - Only G/L Accounts with Budget Amts. 3 - Only G/L Accounts without Budget Amts. 4 - Only Budget Accounts with zero Amts. 5 - Only Active G/L Accounts N

29 01 FUND 003 DEPT General Government Account Number Account Description Current Tax 4,211,361-4,521,096-4,522,996-4,874,057-5,382, Forfeited Property 30, Mortgage Registry 1,770-2, Deed Tax 5,306-5, Powerline Tax 24,755-26,611-45,000-45,000-29, Taxes - Other 6,263-1, Special Assessments 4,620-4, County Program Aid - Real Estate 191,360-82, , Disparity Aid Reduction 5, County Program Aid - Ag Land 66,539-68, Pera Rate Increase Aid 36,367-36, Disparity Reduction Aid 5,782-11, Northern Lights Trail Grant 63,129-40, Police Aid 45,308-50,669-14,000-14,000-45, Intergovernmental Reimbursements 46,118-57,780-40,000-40,000-40, Payment In Lieu Of Taxes 0 14, , ,000-13, Payments In Lieu Nat Res Lands Fed Charges For Services 2, Reimb: Copies, Telephone And Post 10,194-4,614-8,000-8,000-5, Interest Earnings 17,113 78, ,000-65,000-24, Miscellaneous 214, , , ,000-60, Miscellaneous - Other Rents And Royalties 62,207-88, ,980-82,000-71, Reimbursement Or Refund Of Cost 134, , Reimb: External Charges For Service Flex Reimbursement 135, , Audit Transfer In 308, Postage/Box Rental 7,916 10, Telephone Miscellaneous Tax Forfeiture Expense County General Miscellaneous Professional Services Refunds And Reimbursements Flex Pass Through Audit Transfer Out USER-SELECTED REPORT 1,101 2,062 2,229,263 79,586 7,056 4,216 44,111 43,276 45,570 39, , ,091 1,739, DEPT 003 General Government 5,596,580-5,497,369-5,119,476-5,383,557-5,725,403 - Page 2

30 01 FUND 003 DEPT Account Number County General General Government Account Description USER-SELECTED REPORT Page 3 4,205, , ,390,799-5,181,392-5,119,476-5,383,557-5,725,403 -

31 01 FUND 005 DEPT DEPT Account Number Account Description Regular Salaries & Wages Per diems Employer Health Insurance Employer Life Insurance Employer Pera Employer Fica Employer Medicare Telephone Miscellaneous Printing And Publishing Dues, Subscriptions And Books Miscellaneous Professional Services Travel And Expense Insurance And Bonds Schooling And Training Stationery,Forms And Etc 005 County General Board Of Commissioners Board Of Commissioners USER-SELECTED REPORT Page 4 105, , ,960 92,500 95,700 23,200 23,200 67,970 67,232 74,810 74,810 73,820 1,585 1,182 1, ,790 5,610 8,000 5,900 6,100 5,392 5,893 7,600 7,180 6,450 1,261 1,378 2,000 1,680 1, , ,500 4,126 7,898 8,000 6,000 14,500 6,811 11,041 8,000 7,500 7,500 7,359 1,271 8,971 7,771 15,000 12,000 9,000 1,720 1,869 1,805 2,230 2, , , , , , , , , , , , ,360

32 01 FUND County General 021 DEPT Law Library Account Number Account Description Reimb: External Charges For Service 19,305-14, ,500-14, Miscellaneous Printing And Publishing USER-SELECTED REPORT 23,126 24, ,000 23,000 DEPT 021 Law Library 19,305-14, ,500-14,000-23,948 24, ,475 23,475 4,643 9, ,975 9,475 Page 5

33 01 FUND 031 DEPT County Administration Account Number Account Description Reimb: External Charges For Service Salaries & Wages - Permanent 12, ,620 90, , , Employer Health Insurance 0 26,049 18,700 37,410 37, Employer Life Insurance Employer Pera Employer Fica Employer Medicare Postage Telephone Miscellaneous Printing And Publishing Dues,Subscriptions And Books Computer Services County General Travel Miscellaneous Professional Services Insurance And Bonds Schooling And Training Other Office Supplies Furniture, Fixtures, Etc. USER-SELECTED REPORT ,295 5,497 1,286 6,000 4,000 1,000 9,570 8,180 1,920 10,190 8,430 1, , ,375 6,000 5,700 5, , ,202 3,000 2,400 1, ,000 1, ,680 2,000 2,500 3, ,055 3,000 2,500 3, ,000 1,425 1, ,537 16,00 DEPT 031 County Administration , , , , ,615 14, , , , ,615 Page 6

34 01 FUND County General 040 DEPT County Auditor Account Number Account Description Charges For Services 59,555-51, ,200-25, Reimbursement Or Refund Of Cost Reimb: External Charges For Service , Regular Salaries & Wages 200, , , , , Employer Health Insurance Employer Life Insurance Employer Pera Employer Fica Employer Medicare Postage And Box Rental Telephone Miscellaneous Printing And Publishing Dues, Subscriptions And Books Computer Services Tech Support Other Repair And Maintenance Travel And Expense Insurance And Bonds Schooling and Training Stationery,Forms And Etc Other General Operating Supplies Furniture & Equipment Purchase USER-SELECTED REPORT 34,467 28,791 37,405 28,060 28, , ,357 10,053 13,000 7,690 8,610 11,939 8,876 11,500 6,580 7,120 2,782 2,076 2,700 1,540 1,670 1,258 1,048 1,500 1,500 1,250 5,316 2,966 7,500 4, ,340 1, , ,309 8,816 8,500 8,500 8, ,145 1, ,000 1,000 1, ,100 1,300 2,977 4,698 6,500 3,200 3, ,126 1,353 1,500 1,500 1,500 DEPT 040 County Auditor 59,590-51,854-75,000-57,200-25, , , , , , , , , , ,290 Page 7

35 01 FUND County General 041 DEPT County Treasurer Account Number Account Description Vital Statistics 17,005-14,913-7,000-12,000-12, Charges For Services , Reimb: External Charges For Service Regular Salaries & Wages 111, , , , , Employer Health Insurance Employer Life Insurance Employer Pera Employer Fica Employer Medicare Postage And Box Rental Telephone Printing And Publishing Dues, Subscriptions And Books Computer Services Tech Support Other Repair And Mainenance Travel And Expense Insurance And Bonds Stationery,Forms And Etc Furniture & Equipment Purchase Non-Expenditure Disbursements USER-SELECTED REPORT 26,695 25,710 27,960 27,960 28, ,502 6,714 8,400 7,050 7,340 6,364 6,577 7,200 7,440 7,670 1,488 1,538 1,800 1,740 1,800 3,407 4,370 6,500 6,500 6, ,600 1,000 1, , , ,898 2,681 3,000 3,000 3, ,031 1,000 1,000 1,000 1,773 1,578 2,200 2,200 2, ,821 3,060 5,000 4,750 5,000 2,236 1,628 2,500 3,000 2,500 9,572 8, ,500 10,000 DEPT 041 County Treasurer 17,726-15,666-8,000-12,600-12, , , , , , , , , , ,230 Page 8

36 01 FUND County General 042 DEPT County Assessor Account Number Account Description Charges For Services 37,716-38,768-39,127-38, Reimbursement Or Refund Of Cost Reimb: External Charges For Service 1, Regular Salaries & Wages 161, , , , , Employer Health Insurance Employer Life Insurance Employer Pera Employer Fica Employer Medicare Postage And Box Rental Telephone Miscellaneous Printing And Publishing Dues, Subscriptions And Books Computer Services Tech Support Travel And Expense Insurance And Bonds Schooling And Training Stationery,Forms And Etc Other Office Supplies Repair & Maint Supplies Vehicle Fuel And Lubrication Furniture & Equipment Purchase USER-SELECTED REPORT 34,635 32,904 37,405 37,410 50, , ,367 9,693 12,500 10,390 12,750 9,566 9,342 10,000 8,880 10,860 2,237 2,185 2,400 2,080 2,550 3,994 2,272 5,000 4,000 2, ,600 1, ,146 1,500 1,500 1,500 2,704 4,490 2,600 3,000 4, ,200 1,000 1,000 1,702 1,420 2,196 1,600 1,600 1, ,000 1,750 3,000 1,539 1,097 1,800 1,200 1, , ,000 1,600 1, ,256 2,500 1,600 3,500 DEPT 042 County Assessor 39,650-38,768-39,127-38, , , , , , , , , , ,395 Page 9

37 01 FUND 043 DEPT DEPT Account Number County General Public Examiners Public Examiners Account Description Miscellaneous Professional Services USER-SELECTED REPORT Page 10 46,936 63,946 61,000 60,000 63,800 46,936 63,946 61,000 60,000 63,800 46,936 63,946 61,000 60,000 63,800

38 01 FUND 044 DEPT Account Number Account Description Auctioneer Licenses Liquor Licenses Other Business Licenses County General Licenses And Permits Reimb: External Charges For Service USER-SELECTED REPORT Page ,900-2,900-3,000-2,900-2,600-1,375-1, ,000-1, , ,375 DEPT 044 Licenses And Permits 4,395-4,670-3,500-4,100-4, , ,375 4,395-3,295-3,500-4,100-2,775 -

39 01 FUND County General Page DEPT Data Processing Account Number Account Description Charges For Services 24,142-25, ,142-24, Reimb: External Charges For Service Programing And Support 37,571 51,430 68,000 40,000 5, Computer Services Misc Professional Service USER-SELECTED REPORT 23,976 13,624 2,500 25,000 68, ,000 5,000 5,000 DEPT 060 Data Processing 24,142-25, ,142-24,142-61,547 65,055 75,500 70,000 78,800 37,405 39,287 75,500 45,858 54,658

40 01 FUND County General Page DEPT Elections Account Number Account Description Reimb: External Charges For Service 35,571-13, ,200-3, Printing And Publishing 49,300 7,339 2,000 51, Travel And Expense Other Office Supplies USER-SELECTED REPORT 7, ,000 6, , ,700 DEPT 089 Elections 35,571-13, ,200-3,850-56,540 7,347 4,000 57,990 7,700 20,969 5,964-4,000 20,790 3,850

41 01 FUND 090 DEPT Account Number County General County Attorney Account Description Charges For Services Other Miscellaneous Regular Salaries And Wages Part-Time Salaries & Wages Employer Health Insurance Employer Life Insurance Employer Pera Employer Fica Employer Medicare Telephone Miscellaneous Attorney Contingency Fund Attorney Forfeiture Fund Technical Support Insurance And Bonds USER-SELECTED REPORT Page 14 73,268-35, ,304-13,000-13,000-5,000-35,454 36, , , , , ,798 61,369 57,582 46,755 65,460 66,120 1,268 1,108 1, ,644 17,413 17,000 17,820 19,700 12,590 13,189 14,500 15,230 16,290 2,944 3,084 3,600 3,560 3, ,800 43,750 42,000 41,150 43,000 4,057 6,896 7,500 7,500 7, ,562 1,889 1,878 2,500 2,200 2,500 1,081 1,017 1,076 1,200 1,110 DEPT 090 County Attorney 73,770-39,159-13,000-13,000-5, , , , , , , , , , ,560

42 01 FUND 100 DEPT Land Records Account Number Account Description Charges For Services 90,916-91,164-73,804-86,000-76, Technology Fund 22,290-3,238-26,640-26,640-18, Release from restricted funds 59,360-67, Charges For Service - Individuals 24,530-24,956-29,304-24,000-10, Reimbursement Or Refund Of Cost Reimb: External Charges For Service , Regular Salaries & Wages 119, , , , , Employer Health Insurance Employer Life Insurance Employer Pera Employer Fica Employer Medicare Postage And Box Rental Telephone County General Miscellaneous Services And Charges Dues, Subscriptions And Books Computer Services Tech Support Other Repair And Maintenance Travel And Expense Insurance And Bonds Stationery,Forms And Etc Furniture & Equipment Purchase Non-Expenditure Disbursements USER-SELECTED REPORT Page 15 37,124 32,904 37,405 37,410 56, ,530 7,316 7,600 7,520 11,410 6,516 5,663 6,500 6,430 9,570 1,524 1,324 1,600 1,510 2,240 1,369 1,820 2,100 1,600 1, , ,000 1, ,400 1, ,150 1, ,500 86, , ,000 1,300 4, ,100 10,684 2,519 5,000 5,000 4,000 9,957 21,032 34, ,000 24,002 26,087 28,500 28,500 28,000 DEPT 100 Land Records 138, , , , , , , , , ,120 84,860 88,989 74,723 88, ,620

43 01 FUND 110 DEPT Courthouse Account Number Account Description Reimbursement Or Refund Of Cost 0 2, Regular Salaries & Wages 26, ,900 27, Employer Health Insurance Employer Life Insurance Employer Pera Employer Fica Employer Medicare Utility Service Miscellaneous Charges For Services Computer Services Tech Support County General Miscellaneous Professional Services Other Repair And Maintenance Insurance And Bonds General Operating Supplies Custodial Supplies/Service Furniture, Fixtures, Etc Building Improvements USER-SELECTED REPORT Page 16 3, ,710 9, ,21 1,880 2,050 1, ,610 1, ,463 37,230 65,000 45,000 50, ,252 18,285 50,000 35,000 35,000 43,776 78,203 43,000 45,000 40,000 13,449 9,736 9,672 11,000 11, , , ,657 2,000 3,000 7,000 10, ,000 25,000 20,000 1,801 0 DEPT 110 Courthouse 0 2, , , , , , , , , , ,960

44 01 FUND 111 DEPT County Museum building Account Number Account Description Reimbursement Or Refund Of Cost Utility Service 31,023 20,558 55,000 15,000 15, County General Miscellaneous Professional Services Other Repair And Maintenance Insurance And Bonds Other General Operating Supplies Custodial Supplies/Service Furniture & Equipment Purchase Building Improvements USER-SELECTED REPORT Page ,000 1,660 1,660 27,317 20,608 40,000 13,350 9,000 2,171 2,172 2, , ,177 1,238 5,000 1, , ,00 6, ,000 7,500 DEPT 111 County Museum building ,277 44, ,672 52,555 34, ,277 44, ,672 52,555 34,920

45 01 FUND 112 DEPT DEPT Account Number Account Description Utility Service Miscellaneous Professional Services Other Repair And Maintenance Insurance And Bonds General Operating Supplies Custodial Supplies/Service Building Improvements 112 County General CPHS building CPHS building USER-SELECTED REPORT Page , ,000 12,000 1,660 1, , ,350 9, , ,320 1, ,000 25, , ,830 50, , ,830 50,050

46 01 FUND 113 DEPT DEPT Account Number Account Description Utility Service Miscellaneous Charges For Services Other Repair And Maintenance Insurance And Bonds General Operating Supplies Custodial Supplies/Service Building Improvements 113 County General Prairie 5-Counsel Assoc building Prairie 5-Counsel Assoc building USER-SELECTED REPORT Page 19 1,660 1, , ,000 10, , ,350 10, ,320 1,000 20,000 25, , ,555 49, , ,555 49,200

47 01 FUND 114 DEPT Account Number County General Rental House Rent Account Description Other Repair And Maintenance Insurance And Bonds USER-SELECTED REPORT Page , , DEPT 114 Rental House 0 6, , ,653 -

48 01 FUND County General Page DEPT County Medical Insurance Account Number Account Description Reimbursement Or Refund Of Cost 1,528,224-1,487, Retired Health 6, Refunds And Reimbursements USER-SELECTED REPORT 1,519,194 1,513,657 DEPT 120 County Medical Insurance 1,528,224-1,487, ,525,950 1,513, ,274-26,647

49 01 FUND 122 DEPT Account Number Account Description Charges For Services Grants Refunds & Reimbursements Regular Salaries & Wages Employer Health Insurance Employer Life Insurance Employer Pera Employer Fica Employer Medicare Postage And Box Rental Telephone County General Veterans Service Miscellaneous Charges For Services Dues, Subscriptions And Books Computer Services Tech Support Other Repair And Maintenance Travel And Expense Insurance And Bonds Schooling And Training Stationery,Forms And Etc Expenses Out Of Grant Money Repair & Maint Supplies Vehicles Motor Fuel & Lubrications Furniture & Equipment Purchase USER-SELECTED REPORT Page ,000-4,000-4,750-2,298-7, ,500-8,845-9,326-2, ,000-75,824 79,401 80,035 81,800 85,400 26,838 24,678 28,055 28,060 28, ,497 5,757 6,300 5,930 6,400 3,992 4,105 5,500 5,070 5, ,300 1,190 1, , ,633 6,219 12,250 8,000 7,500 1,913 1,685 1,703 1,910 2, , , ,904 3,517 4,300 4,000 4,500 2,773 1,000 DEPT 122 Veterans Service 11,143-16,826-7,600-4,000-17, , , , , , , , , , ,545

50 01 FUND 123 DEPT Account Number County General Planning And Zoning Account Description Grant Water Planning Charges For Services Per Diem Postage And Box Rental Telephone Miscellaneous Printing And Publishing Travel And Expense Schooling And Training Safety Department Nrbg Grant Exepnses Motor Fuel & Lubrications USER-SELECTED REPORT Page ,402-64,151-62,390-62,590-62,500-15,500-24,318-16,000-16,000-17,500-3,700 4,350 6,000 5,000 5, ,000 1,000 1, ,442 2,469 2,000 2,800 3,000 1,192 1,372 2,400 2,400 2, ,500 1,000 1,000 1,055 2,000 5,000 5,000 6,750 45,092 50,051 62,390 62,590 65, ,590 2,000 2,000 2,400 DEPT 123 Planning And Zoning 142,902-88,469-78,390-78,590-80,000-56,539 64,125 82,790 82,375 87,750 86,363-24,344-4,400 3,785 7,750

51 01 FUND 148 DEPT DEPT Account Number Account Description T 1 Line Services Miscellaneous Charges For Services Technology & Software 148 County General Technology Committee Technology Committee USER-SELECTED REPORT Page 24 7, ,500 7,600 7,600 1,584 7,356 10,800 8,800 8,800 3,041 17,245 2,000 3,200 5,000 12,152 24,601 17,300 19,600 21,400 12,152 24,601 17,300 19,600 21,400

52 01 FUND 149 DEPT Technical Support Account Number Account Description Reimbursement Or Refund Of Cost 60,011-68,084-35,000-35,000-35, Reimb: External Charges For Service 92,465-97, , , , Regular Salaries & Wages 112, , , , , Employer Health Insurance Employer Life Insurance Employer Pera Employer Fica Employer Medicare Telephone Miscellaneous Membership Dues County General Miscellaneous Professional Services Travel And Expense Insurance And Bonds Schooling And Training Other Office Supplies Furniture & Equipment Purchase Technology & Software USER-SELECTED REPORT Page 25 26,777 25,710 28,055 27,960 28, ,178 8,523 8,500 8,880 9,210 6,442 6,708 7,300 7,600 7,820 1,507 1,569 1,800 1,780 1,830 1,567 1,895 1,800 1,800 2, ,000 1,000 1,000 1,668 1,789 2,600 2,100 2, ,000 1,000 1, ,000 1, , DEPT 149 Technical Support 152, , , , , , , , , ,920 9, ,040 32,350 34,920

53 01 FUND County General Page DEPT Missing Heirs Account Number Account Description Increase/Decrease In Investmen 10, Interest Earnings (Missing Heirs) 11,919-0 DEPT 150 Missing Heirs 22,042-0 USER-SELECTED REPORT 22,042-0

54 01 FUND 200 DEPT Sheriff Account Number Account Description State Grants Miscellaneous 14, Mhz Radio 46,800-57, , Federal Grants Miscellaneous 5, Charges For Services 279,084-18, Hand Guns Miscellaneous 17,523-24, Reimbursement Or Refund Of Cost 62,251-20,897-65,000-65,000-65, Reimb: External Charges For Service 35,233-26,327-25,000-25,000-25, Regular Salaries & Wages 524, , , , , Part-Time Salaries & Wages Overtime wages Employer Health Insurance Employer Life Insurance Employer Pera Employer Fica Employer Medicare Postage And Box Rental Telephone Miscellaneous Charges For Services Enhancement Printing And Publishing Dues, Subscriptions And Books Computer Services Tech Support County General Miscellaenous Professional Services Auditors Adjustments Radio Repair Squad Repair Other Repair And Maintenance Travel And Expense Machinery And Equipment Rentals Insurance And Bonds Schooling And Training Range Supplies Other Office Supplies Uniforms & Accessories Motor Fuel & Lubrications USER-SELECTED REPORT 17,128 41, , ,900 Page 27 26,000 27, , , , , ,400 2,618 2,022 4,800 1,660 1,660 72,483 79,433 73,000 97,290 91,880 3,428 3,642 16,000 10,500 4,600 7,333 8,136 11,500 9,470 8, ,007 2,000 1,000 1,000 22,624 20,757 27,500 27,500 27,500 16,703 2,420 13,000 13,300 10, ,333 8,328 1,000 1,500 1,500 4,793 5,802 2,500 2,500 2,500 9,836 7,490 20,000 10,000 8,000 84,702 54,111 30,000 60,000 50, , ,416 13,995 20,000 15,000 15,000 29,210 28,063 38,000 28,000 28,000 11,941 2,217 2,000 2,000 2,000 5,530 5,843 5,000 5,000 5,000 3, ,000 5,000 5,000 31,066 27,659 13,833 16,435 16,590 10,347 10,776 12,000 13,000 13,000 2,878 3,175 3,000 3,000 4,000 7,965 6,725 12,000 9,025 7,500 15,953 8,478 5,500 5,500 7,500 53,316 60,797 35,000 50,000 50,000