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Preliminary Budget
9 Major Theme
2
Where Do We Currently Stand?
2009 Forecast
• Current Forecast within 1%
– Result of adjustments made from 2008 to 2009
4
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!
6
2010 Revenue Forecast
• Property Taxes
– 1.5% increase over 12/10/08 valuation
9
County Overview Summary
Expenditures by Category
Contingency
1%
Spending Category Expenditure
Personal Services $ 87,152,962
Supplies 4,782,565
Capital Controllable Assets 169,000
18%
Interdept Charges Purchased Services 26,875,486
0%
10
County Overview Summary
Expenditures by Function
Self Insurance Funds Treasurer
1.1% 0.6% Function Expenditures
Capital Improve. & Infrastructure $ 44,344,699
Clerk & Recorder 5,666,589
Community Development 6,780,011
Contingency Reserve & Overhead 2,433,802
Public Works Capital Improve. &
Infrastructure Contingency
Coroner 1,298,865
17.4%
20.3% Reserve & County Assessor 3,607,112
Overhead
County Attorney 1,202,737
1.1%
County Commissioners & Admin. 5,200,484
2.6%
C &R Debt Service 9,731,400
Comm Plan District Attorney 6,628,643
3.1% Coroner
0.6% Finance 1,723,209
County
Health & Human Services 32,767,201
Public Safety
21.2% B OC Assessor Human Resources 956,603
C /A
dm. 1.6%
De 2. 4% Information Technology 8,380,453
bt
S
8%
erv
i ce
County Attorney Public Safety 46,501,750
y 3.
Di
4. 4
str
0.5%
Public Works
g
% 38,109,902
ol o
ict
At
n
ech
to
Treasurer 1,245,759
%
rma
Services
Total Expenditures $ 218,842,869
I nfo
15.0%
Finance
Human Resources 0.8%
0.5%
11
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
12
General Fund
13
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
14
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
15
General Fund Overview (Con’t)
18
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
19
Justice Center Sales & Use Tax
Fund
20
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
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
23
Open Space Sales and Use Tax
Fund
24
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
25
Parks Sales and Use Tax Fund
26
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
27
Conservation Trust Fund
28
Fund Highlights:
Conservation Trust Fund
• Primary Revenues
– Intergovernmental – Lottery proceeds $1.0 million
• Primary Expenditures
– No projections planned for 2010
29
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
30
Road & Bridge Fund
31
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 $250,000
32
Fund Highlights:
Road and Bridge Fund
Fleet -1 ($ 52,600)
Maintenance of -4 ($ 255,000)
Condition
Total -7 ($ 556,600)
33
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
34
Roads Sales and Use Tax Fund
35
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
36
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
37
Capital Expenditures Fund
38
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
39
Budget Process
October 14, 2009 Preliminary Budget presented to Board
40
Questions?
41