2010 proposed budget presentation
TRANSCRIPT
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2010Preliminary Budget
Douglas County, Colorado
October 27, 2009
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Todays Presentation
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2009 Forecast
Major Theme
2010 Recommended Preliminary Budget
Detail by Fund
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Where Do We Currently Stand?2009 Forecast
Current Forecast within 1%
Result of adjustments made from 2008 to 2009
Sales and Use Tax projected down 16.5%
Funds capital projects
All Funds have adequate fund balance to
manage 2009 shortfalls
2010 forecasts are adjusted to reflect continued
revenue trends 3
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Major Theme Future Property Tax Forecast Major Focus
Next re-appraisal period 2012 Forecast 16% decrease
Residential Forecast 10% decrease
Commercial 20% decrease Vacant Land 25% decrease
General Fund impact $14.3 million decrease
Actively managing this forecast
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Favorite Budget Gimmicks
What NOT to do From David Smith, Maricopa County Manager
Undisciplined revenue estimates that are inevitably wildly
optimistic New revenue sources budgeted at unrealistic levels
Using capital dollars for operating expenses
Using one-time sources of funds for recurring expenses
Early retirement buy-outs without eliminating the retiredfrom positions
Spend down fund balances to support the operating budget
Projecting unrealistic efficiency savings from processchanges
Hoping to luck out that the economy will turn!
And Douglas County does NOT do any of these 5
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2010 Budget AssumptionsFor Staff Recommended Budget
Adopt 1 year budget
Mill levy allocation remains the same All Funds are balanced
All Funds meet fund balance/reserve policy
Continued emphasis on business-friendly culture
Incorporates 5-year Capital Improvement Projects plan
Match on-going expenditures with on-going revenues
Built into forecast:
Fixed Charges Statutory increases
No salary or benefit increases built in
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2010 Revenue Forecast Property Taxes
1.5% increase over 12/10/08 valuation
Sales and Use Taxes
Auto use down 11.0% from 2009 projections Building use down 16.7% from 2009
projections
Sales tax holding flat with 2009 projections
Major revenues (General Fund) Down 3.0% from 2009 projections
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County Overview Summary2010 Preliminary Budget is $218.8 million
Major Revenues:
Property Taxes
Sales Taxes Intergovernmental
Major Expenditures by function:
Capital Improvements
Public Safety
Public Works8
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County Overview SummaryRevenues
Sources of Funding Revenues
Property Taxes 104,938,921$Sales & Use Taxes 34,010,000
Specific Ownership Taxes 6,501,800
Licenses & Permits 3,310,300
Intergovernmental 34,603,776
Charges for Services 13,410,225
Fines & Forfeits 1,108,800Interest Earnings 3,566,000
Miscellaneous 14,074,040
Total Revenues - All Funds 215,523,862$
Internal Service Funds 2,183,338
Use of Carryover Funds 1,135,669
Total Sources of Funds 218,842,869$
1.6%6.4%
1.0%
0.5%
48.1%
15.5%
3.0%
1.5%
15.8%
6.1%
0.5%
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County Overview SummaryExpenditures by Category
Spending Category Expenditure
Personal Services 87,152,962$Supplies 4,782,565
Controllable Assets 169,000
Purchased Services 26,875,486
Building Materials 4,483,990
Fixed Charges 8,774,481Debt Services 9,731,400
Grants,Contributions,Indeminties 25,889,883
Intergovernmental Support 9,335,602
Interdepartmental Charges 94,982
Capital 39,142,518Contingency 2,410,000
Total Expenditures 218,842,869$Supplies
2%
Controllable Assets
0%Building Materials
2%
Fixed Charges
4%
Debt Service
4%
Intergovt Support
4%
Interdept Charges
0%
Personal Services
41%
Grants, Contributions
12%
Purchased Services
12%
Capital
18%
Contingency
1%
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County Overview SummaryExpenditures by Function
Function Expenditures
Capital Improve. & Infrastructure 44,344,699$
Clerk & Recorder 5,666,589Community Development 6,780,011
Contingency Reserve & Overhead 2,433,802
Coroner 1,298,865
County Assessor 3,607,112
County Attorney 1,202,737
County Commissioners & Admin. 5,200,484
Debt Service 9,731,400District Attorney 6,628,643
Finance 1,723,209
Health & Human Services 32,767,201
Human Resources 956,603
Information Technology 8,380,453
Public Safety 46,501,750Public Works 38,109,902
Self Insurance Funds 2,263,650
Treasurer 1,245,759Total Expenditures 218,842,869$
Treasurer
0.6%
Self Insurance Funds
1.1%
Finance
0.8%
Health & Human
Services
15.0%
Human Resources
0.5%
Info
rmatio
nTechn
ology3
.8%
Publi c Safety
21.2%
Publ ic Works
17.4%
County
Assessor
1.6%
County Attorney
0.5%
DebtService4.4%
DistrictAttorney3.0%
Contingency
Reserve &
Overhead
1.1%
BOCC/Adm.2.4%
Coroner
0.6%
Comm Plan
3.1%
C&R 2.6%
Capital Improve. &
Infrastructure
20.3%
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County Overview SummaryPrior Year Comparison
$-
$20,000,000
$40,000,000
$60,000,000$80,000,000
$100,000,000
$120,000,000
$140,000,000$160,000,000
2009 $160,192,808 $7,970,851 $69,580,069
2010 $158,703,471 $16,365,417 $43,773,981
Operating Federal Grants Capital
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General Fund
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General Fund OverviewRevenue Forecast:
Net change - $3.0 million or 3.1% decrease Property Taxes 3.1% increase
Due to increase in assessed valuation
Licenses & Permits 31.4% or $1.4 million decrease Building Permits 44.4% or $800,000 decrease Cable Franchise Fees 23.3% or $429,000 decrease
Intergovernmental 38.1% or $1.3 million decrease
Earnings on Investments 30% or $826,000 decrease
Transfer from Justice Center 18.2% or $1.5 milliondecrease
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Expenditures Forecast:
Salaries and related benefits $787 k or 1.3% decrease 35 positions closed in 2008 & 2009
No salary increases
Purchased services decreased $390 k or 1.9%
Fixed Charges $950 k or 17.2% decrease
Continue to set aside 50% of Business PersonalProperty Tax for community minded initiatives
Economic Development
Water Initiatives
General Fund Overview (Cont)
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General Fund Overview (Cont)
( $ 951,050)- 7.5IT
($ 48,660)- 1.0Clerk & Recorder
($ 21,300)- 0.5CSU Extension
($ 489,300)- 4.0Public Works
($ 46,000)- 1.0Finance
($1,390,110)-14.0CPSD
($3,938,890)-35.0Total
($ 154,770)- 2.0County Admin
($ 281,100)- 5.0Assessor
Amount SavedFTEs ReducedDepartment
Positions Closed in 2008 & 2009:
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General Fund Overview (Cont)
Items built into forecast
Fixed Charges 17.2% or $950,000 decrease Tri-County population increase $71,607
District Attorney population increase $96,978
2009 Mid-Year FTE Additions 2 Court Deputies $100,000
Statutory Program Specialist $65,000
Prior Year Board Commitments (effective in 2010) Transfer 1 FTE from LEA Fund to General Fund ($57,600)
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Law Enforcement Authority(LEA) Fund
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Primary Revenues
Property Taxes (4.5 mills) $13.5 million Fines and Forfeits $1,057,000
Total Revenues $16.2 million
Primary Expenditures Salary & benefits $12.7 million
Fixed Charges $1.3 million
Total Expenditures $15.9 million Mid-year Addition of 1 FTE to coordinate CSV
FTEs reduced by 1 - transferred to General Fund
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Fund Highlights:
Law Enforcement Authority Fund
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Justice Center Sales & Use Tax
Fund
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Primary Revenues
Sales and Use Taxes (0.43%) $14.6 million
Primary Expenditures
Transfers General Fund Justice Center Operations $6.8 m Debt service on revenue bonds $2.7 m
Capital requests $4.6 m North Substation furniture/fixtures/equip $2.0 m Dispatch Radio Consoles Replacement $1.6 m
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Fund Highlights:
Justice Center Sales & Use Tax Fund
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Human Services Fund
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Primary Revenues
Property Taxes (0.316 mills) $1.4 million Intergovernmental (Federal & State funding) $24.0 million
Primary Expenditures
Salary & benefits $3.3 million EBT (Electronic Benefit Transactions) $21.4 million
New Requests 3 FTEs (80% reimbursed from State)
1 Child Protection Caseworker Supervisor $15,310 (net to County)
1 Child Protection Caseworker $12,429 (no cost to County)
1 Child Protection Clerk $8,847 (net to County)
These positions have a budget neutral affect on the fund 23
Fund Highlights:
Human Services Fund
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Open Space Sales and Use Tax
Fund
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Primary Revenues
Sales and Use Taxes (0.17%) $5.8 million Primary Expenditures
Salary and benefits $599,000
Transfer to Parks Sales & Use Tax Fund $912,000 Debt service on revenue bonds $3.2 million
Major Projects
Palmer Divide trailhead and trail $250,000 Bayou Gulch trail improvements $250,000
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Fund Highlights:
Open Space Sales & Use Tax Fund
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Parks Sales and Use Tax Fund
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Primary Revenues
Sales and Use Taxes $913,000 Cash-in-lieu $150,000
Primary Expenditures
Debt service on revenue bonds $796,200 Capital projects $320,000
Macanta Park perimeter fencing $150,000
Regional & Local park improvements $100,000
Central irrigation controls $70,000
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Fund Highlights:
Parks Sales & Use Tax Fund
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Conservation Trust Fund
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Primary Revenues
Intergovernmental Lottery proceeds $1.0 million
Primary Expenditures
No projections planned for 2010
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Fund Highlights:
Conservation Trust Fund
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Primary Revenues
Re-appropriation each year from unspent prior yearfunds
Primary Expenditures Purpose of fund to account for expendituresassociated with Federal, State, or Local declarationsof disaster and is to cover costs from date of
declaration to the date recovery begins
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Fund Highlights:
Emergency Fund
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Road & Bridge Fund
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Primary Revenues Property Taxes (4.493 mills) $20.3 million
Auto Ownership Taxes $6.5 million
Highway User Tax Funds $5.0 million
Primary Expenditures
Salaries & benefits $8.2 million R&B Admin, Maint of Condition, Snow Removal, Traffic Services, Fleet Mgmt
Intergovernmental Support (Sharebacks) $4.5 million Aurora, Castle Rock, Larkspur, Littleton, Lone Tree, Parker,
Castle Pines North
Capital Improvement Projects $12.0 million Pavement management $5.0 million
CIP $5.7 million
Vehicle replacements $250,000
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Fund Highlights:
Road and Bridge Fund
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Positions Closed in 2009
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Fund Highlights:
Road and Bridge Fund
($ 556,600)-7Total
($ 255,000)-4Maintenance ofCondition
($ 52,600)-1Fleet
($ 249,000)-2Administration
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Major Projects
Ridgegate / Mainstreet / Peoria $2.5 m
DC16 over Plum Creek bridge replacement $1.7 m
Newlin Gulch channel improvements $400,000
Traffic signal maintenance $500,000
Drainage projects $500,000
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Fund Highlights:
Road and Bridge Fund
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Roads Sales and Use Tax Fund
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F d Hi hli h
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Primary Revenues
Sales and Use Taxes (0.4%) $13.6 million Bond issue $13.5 million
Primary Expenditures Intergovernmental Support (Sharebacks) $4.2 m
Castle Rock, Larkspur, Parker
Debt service on revenue bonds $1.6 m
Capital outlay - CIP projects $19.1 m
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Fund Highlights:Road Sales & Use Tax Fund
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Fund Highlights:
Road Sales & Use Tax Fund
Major Projects
Hess/Stroh Road extension $10.5 m
Ridgegate / Mainstreet / Peoria $4.6 m
Broadway & C-470 improvements $3.0 m
Lincoln Ave multi-modal improvements $1.0 m
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Capital Expenditures Fund
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Fund Highlights:
Capital Expenditures Fund
Primary Revenues
No on-going revenue sources Primary Expenditures
Miscellaneous Facilities Improvement and MaintenanceProjects of $200,000
COP payments for Miller and Human ServicesBuildings $1.4 million
Fund Balance
Reserve $5.0 million for future facility needs Reserve $6.3 million for Miller Building and Human
Services Certificates of Participation
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Budget Process
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BCC Budget Work sessionsNov 3 & 16
Engineering provides CIP to FinanceNovember 1
Public Hearing Present Budget to Board for AdoptionDecember 15
Public Hearing Preliminary Budget PresentationOctober 27
2010 Adopted Budget Book available onlineFebruary 26
2010 Budget-in-Brief distributedJanuary 29, 2010
Preliminary Budget presented to BoardOctober 14, 2009
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Questions?
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