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2010 Preliminary Budget Douglas County, Colorado October 27, 2009
2010
Preliminary Budget
Douglas County, Colorado
October 27, 2009
Today’s Presentation 2009 Forecast Major Theme 2010 Recommended Preliminary Budget Detail by Fund 2
Today’s Presentation
2009 Forecast
Major Theme
2010 Recommended Preliminary Budget
Detail by Fund
2
Where Do We Currently Stand? 2009 Forecast • Current Forecast within 1% – Result of
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
Major Theme • Future Property Tax Forecast Major Focus – Next re-appraisal period – 2012
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
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 “retired
from” positions
• Spend down fund balances to support the operating budget
• Projecting unrealistic “efficiency savings” from process
changes
• Hoping to luck out that the economy will turn!
And Douglas County does NOT do any of these
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2010 Budget Assumptions For Staff Recommended Budget • Adopt 1 year budget • Mill levy
2010 Budget Assumptions
For 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
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 Summary 2010 Preliminary Budget is $218.8 million • Major Revenues: – Property Taxes
County Overview Summary
2010 Preliminary Budget is $218.8 million
• Major Revenues:
– Property Taxes
– Sales Taxes
– Intergovernmental
• Major Expenditures by function:
– Capital Improvements
– Public Safety
– Public Works
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County Overview Summary Revenues Sources of Funding Revenues 1.0% 0.5% $ 104,938,921 6.4% 1.6% 34,010,000
County Overview Summary
Revenues
Sources of Funding
Revenues
1.0%
0.5%
$ 104,938,921
6.4%
1.6%
34,010,000
0.5%
Property Taxes
Sales & Use Taxes
Specific Ownership Taxes
Licenses & Permits
Intergovernmental
Charges for Services
Fines & Forfeits
Interest Earnings
Miscellaneous
6,501,800
3,310,300
6.1%
34,603,776
13,410,225
48.1%
1,108,800
15.8%
3,566,000
14,074,040
Total Revenues - All Funds
$ 215,523,862
1.5%
Internal Service Funds
Use of Carryover Funds
2,183,338
1,135,669
3.0%
Total Sources of Funds
$ 218,842,869
15.5%
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County Overview Summary Expenditures by Category Contingency 1% Spending Category Expenditure Interdept Charges
County Overview Summary
Expenditures by Category
Contingency
1%
Spending Category
Expenditure
Interdept Charges
Personal Services
Supplies
Controllable Assets
Purchased Services
Building Materials
Fixed Charges
Debt Services
Grants,Contributions,Indeminties
Intergovernmental Support
Interdepartmental Charges
Capital
Contingency
$
87,152,962
4,782,565
Capital
169,000
18%
26,875,486
0%
4,483,990
Intergovt Support
4%
Personal Services
8,774,481
41%
9,731,400
Grants, Contributions
12%
25,889,883
9,335,602
94,982
39,142,518
Debt Service
2,410,000
Purchased Services
4%
12%
Supplies
Fixed Charges
2%
Total Expenditures
$ 218,842,869
4%
Controllable Assets
Building Materials
0%
2%
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County Overview Summary Expenditures by Function Self Insurance Funds Treasurer Function Expenditures 1.1% 0.6% $
County Overview Summary
Expenditures by Function
Self Insurance Funds
Treasurer
Function
Expenditures
1.1%
0.6%
$
44,344,699
5,666,589
6,780,011
2,433,802
Public Works
Capital Improve. &
Infrastructure
Contingency
17.4%
Reserve &
Capital Improve. & Infrastructure
Clerk & Recorder
Community Development
Contingency Reserve & Overhead
Coroner
County Assessor
County Attorney
County Commissioners & Admin.
Debt Service
District Attorney
Finance
Health & Human Services
Human Resources
Information Technology
Public Safety
Public Works
Self Insurance Funds
Treasurer
Total Expenditures
1,298,865
3,607,112
Debt Service 4.4%
20.3%
District Attorney 3.0%
BOCC/Adm. 2.4%
Overhead
1,202,737
1.1%
5,200,484
9,731,400
Comm Plan
6,628,643
3.1%
Coroner
1,723,209
0.6%
32,767,201
County
Public Safety
Assessor
956,603
21.2%
C&R
2.6%
1.6%
8,380,453
County Attorney
46,501,750
0.5%
38,109,902
2,263,650
Health & Human
Services
1,245,759
$
218,842,869
15.0%
Finance
Human Resources
0.8%
0.5%
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Information Technology 3.8%
County Overview Summary Prior Year Comparison $160,000,000 $140,000,000 $120,000,000 $100,000,000 $80,000,000
County Overview Summary
Prior Year Comparison
$160,000,000
$140,000,000
$120,000,000
$100,000,000
$80,000,000
$60,000,000
$40,000,000
$20,000,000
$-
Operating
Federal Grants
Capital
2009 $160,192,808
$7,970,851
$69,580,069
2010 $158,703,471
$16,365,417
$43,773,981
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General Fund 13
General Fund
13
General Fund Overview Revenue Forecast: • Net change - $3.0 million or 3.1% decrease –
General Fund Overview
Revenue 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 million
decrease
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General Fund Overview (Con’t) Expenditures Forecast: – Salaries and related benefits $787 k or 1.3%
General Fund Overview (Con’t)
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 $950 k or 17.2% decrease
– Continue to set aside 50% of Business Personal
Property Tax for community minded initiatives
• Economic Development
• Water Initiatives
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General Fund Overview (Con’t) Positions Closed in 2008 & 2009: Department FTEs Reduced Amount Saved
General Fund Overview (Con’t)
Positions Closed in 2008 & 2009:
Department
FTEs Reduced
Amount Saved
Assessor
Clerk & Recorder
CSU Extension
County Admin
CPSD
Finance
IT
Public Works
- 5.0
($ 281,100)
- 1.0
($
48,660)
- 0.5
($
21,300)
- 2.0
($
154,770)
-14.0
($1,390,110)
-
1.0
($
46,000)
- 7.5
( $ 951,050)
-
4.0
($
489,300)
Total
-35.0
($3,938,890)
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General Fund Overview (Con’t) • Items built into forecast – Fixed Charges 17.2% or $950,000
General Fund Overview (Con’t)
• 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 18
Law Enforcement Authority
(LEA) Fund
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Fund Highlights: Law Enforcement Authority Fund • Primary Revenues – Property Taxes (4.5 mills) $13.5
Fund Highlights:
Law Enforcement Authority Fund
• 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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Justice Center Sales & Use Tax Fund 20
Justice Center Sales & Use Tax
Fund
20
Fund Highlights: Justice Center Sales & Use Tax Fund • Primary Revenues – Sales and
Fund Highlights:
Justice Center Sales & Use Tax Fund
• 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
21
Human Services Fund 22
Human Services Fund
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Fund Highlights: Human Services Fund • Primary Revenues – Property Taxes (0.316 mills) $1.4 million
Fund Highlights:
Human Services Fund
• 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
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Open Space Sales and Use Tax Fund 24
Open Space Sales and Use Tax
Fund
24
Fund Highlights: Open Space Sales & Use Tax Fund • Primary Revenues – Sales and
Fund Highlights:
Open Space Sales & Use Tax Fund
• 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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Parks Sales and Use Tax Fund 26
Parks Sales and Use Tax Fund
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Fund Highlights: Parks Sales & Use Tax Fund • Primary Revenues – Sales and Use
Fund Highlights:
Parks Sales & Use Tax Fund
• 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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Conservation Trust Fund 28
Conservation Trust Fund
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Fund Highlights: Conservation Trust Fund • Primary Revenues – Intergovernmental – Lottery proceeds $1.0 million
Fund Highlights:
Conservation Trust Fund
• Primary Revenues
– Intergovernmental – Lottery proceeds $1.0 million
• Primary Expenditures
– No projections planned for 2010
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Fund Highlights: Emergency Fund • Primary Revenues – Re-appropriation each year from unspent prior year
Fund Highlights:
Emergency Fund
• Primary Revenues
– Re-appropriation each year from unspent prior year
funds
• Primary Expenditures
– Purpose of fund to account for expenditures
associated with Federal, State, or Local declarations
of disaster and is to cover costs from date of
declaration to the date recovery begins
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Road & Bridge Fund 31
Road & Bridge Fund
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Fund Highlights: Road and Bridge Fund • Primary Revenues – Property Taxes (4.493 mills) $20.3
Fund Highlights:
Road and Bridge Fund
• 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 $250,000
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Fund Highlights: Road and Bridge Fund • Positions Closed in 2009 Administration -2 ($ 249,000)
Fund Highlights:
Road and Bridge Fund
• Positions Closed in 2009
Administration
-2
($ 249,000)
Fleet
-1
($
52,600)
Maintenance of
Condition
-4
($
255,000)
Total
-7
($
556,600)
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Fund Highlights: Road and Bridge Fund • Major Projects – Ridgegate / Mainstreet / Peoria
Fund Highlights:
Road and Bridge Fund
• 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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Roads Sales and Use Tax Fund 35
Roads Sales and Use Tax Fund
35
Fund Highlights: Road Sales & Use Tax Fund • Primary Revenues – Sales and Use
Fund Highlights:
Road Sales & Use Tax Fund
• 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 • Major Projects – Hess/Stroh Road extension
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 38
Capital Expenditures Fund
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Fund Highlights: Capital Expenditures Fund • Primary Revenues – No on-going revenue sources • Primary
Fund Highlights:
Capital Expenditures Fund
• Primary Revenues
– No on-going revenue sources
• Primary Expenditures
– Miscellaneous Facilities Improvement and Maintenance
Projects of $200,000
– COP payments for Miller and Human Services
Buildings $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 October 14, 2009 Preliminary Budget presented to Board October 27 Public Hearing –
Budget Process
October 14, 2009
Preliminary Budget presented to Board
October 27
Public Hearing – Preliminary Budget Presentation
November 1
Engineering provides CIP to Finance
Nov 3 & 16
BCC Budget Work sessions
December 15
Public Hearing – Present Budget to Board for Adoption
January 29, 2010
2010 Budget-in-Brief distributed
February 26
2010 Adopted Budget Book available online
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Questions? 4141
Questions?
4141