Nevada County
description
Transcript of Nevada County
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Nevada County
Board of SupervisorsFiscal Report
Fiscal year 2004/20052005/2006 Mid Year
2006/2007 Budget Outlook
Board of Supervisors Workshop January 30, 2006
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Fiscal report Review Results for fiscal 2004/2005 Results for mid year fiscal 2005/2006 Fiscal recommendations and the upcoming
budget
Desired Outcomes of This Presentation Provide Information To Affirm Your Current Perspective Update Your Perspective to Current Time Discuss Future Needs and Uncertainties and the Alternatives
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2004/2005 General Fund Results(Unaudited)
ReservesGeneral Purpose 1,877 State Realignment 300 COP Payments 43 Accumulated Leave Liability 1,650 Information Systems Infrastructure 1,168 Facilities Planning 590 Unfunded Pension Contributions 1,000 Civil LigigationGeneral Plan Update Costs 100
6,728
Reserve for Encumbrances 230
Undesignated 1,840
8,798
2005-06 Plan Beg Balance
6/30/2005
1,877 300 43
1,650 1,168
590 1,000
100 6,728
199
4,347
11,274
Actual 2005-06 Beg Balance
6/30/2005Actual Operating Results State Impacts Budget Adj #1
2004-05Beginning 6/30/04 Undesignated Fund Balance 2,517
Operating ResultsRevenue 50,007 Expenditures (48,603)
1,404
Reserve ChangesAddition of Information Systems Reserve (106) Addition of General Plan Cost Reserve (100) Use of Facilities Planning Reserve 410 Use of Pension Contributions Reserve 191 Reduction in Encumbrance Reserve 31
426
Ending 6/30/04 Undesignated Fund Balance 4,347
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General Fund Revenues by Source
Budget ActualTaxes 27,845,000$ 29,788,344$ Fees/Licenses/Chgs for Service 760,040 857,075 Fines/Forfeitures 2,144,697 1,805,691 Interest 306,800 434,389 Intergovernmental 3,426,401 2,709,552 Charges for Service 6,592,141 6,215,254 Misc. Revenues 1,085,690 1,122,805 Other Financing Sources 7,093,566 7,073,554
49,254,335$ 50,006,664$
Other Financing Sources
14%Misc. Revenues2%
Intergovernmental
47%
Charges for Service
12%
Taxes60%
Fines/Forfeiture4%
Interest1%
Fees/LicensesCharges for
Services1%
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General Fund Discretionary Revenues
Actual Actual Budget03/04 04/05 05/06
Property Taxes 16,637,758 24,801,867 26,808,000 Penalties & Interest 1,261,216 1,154,125 1,350,000 Property Transfer Taxes 1,263,944 1,613,064 1,867,000 Tax Administration Fees 1,330,408 1,448,207 1,352,600 Sales & Use Tax 3,575,799 3,532,592 3,400,000 Transient Occupancy Tax 244,778 166,312 143,000 Franchise Fees 860,145 799,476 800,000 Moter Vehicle License Fees 181,804 12,404 - Interest Income 236,703 341,213 200,000Other 28,176 42,822 28,000
25,620,731 33,912,082 35,948,600
Other0%
Property Taxes74%
Interest Income1%
Moter Vehicle License Fees0%
Transient Occupancy Tax0% Sales & Use Tax
11%Tax Administration Fees4%
Penalties & Interest3%
Property Transfer Taxes5%
Franchise Fees2%Other
0.1%
Franchise Fees2.4%
Property Transfer Taxes4.8%
Penalties & Interest3.4%
Tax Administration Fees3.3%
Transient Occupancy Tax
0.5%
Interest Income1.0%
Property Taxes73.9%
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
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General Fund Expenditures by Category
Budget ActualsSalaries & Benefits 35,747,702$ 35,044,683$ Supplies & Services 11,249,958 10,304,781 Other Charges 5,731,428 5,730,096 Capital Expenditures 1,076,489 655,283 Transfers/Indirect (2,897,071) (3,132,725) Contingency 612,434 -
51,520,940$ 48,602,118$
Transfers/Indirect6%
Capital Expenditures1%
Other Charges10%
Supplies & Services19%
Salaries & Benefits64%
Contingency0%
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Expenditures By Department
H.S.A.27%
HCS2%
Information Systems1%
Public Defender1%
Roads6%
Prob/JH4%
Sheriff16%
Solid Waste/WW7%
Transit2%
Non Departmental11%
Adm & Genl7%
Airport1%
Child Support Services3%
District Attorney2%
General Services3%
CDA5%
Insurance1%Library
2%
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2005/06 General Fund Revised Plan
ReservesGeneral Purpose 1,877 1,877 State Realignment 300 300 COP Payments 43 43 Accumulated Leave Liability 1,650 1,650 Information Systems Infrastructure 1,168 1,168 Facilities Planning 590 590 Unfunded Pension Contributions 1,000 1,000 Civil LigigationGeneral Plan Update Costs 100 100
6,728 6,728
Reserve for Encumbrances 230 199
Undesignated 1,840 4,347
8,798 11,274
2005-06 Plan Beg Balance
6/30/2005
Actual 2005-06 Beg Balance
6/30/2005
2005-06BudgetPlan
193 700
20 100
1,013
(851)
162
State Impacts2005-06
Budget Adj #1
-
495
495
Remainder ofConsolidated
Budg Adj #1&2
(543)
(543)
(24)
(567)
Balance6/30/2006
BeforeRecommendations
1,877 300 43
1,650 1,361
747 1,000
20 200
7,198
199
3,967
11,364
State Impacts Budget Adj #1
Relief from Pmt of Undesg Fees 170 Full MVLF Gap Pmt (1/2 Budg) 559 Loss of Assessors Grant (234)
495
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2005/06 General Fund Revised Plan
ReservesGeneral PurposeState RealignmentCOP PaymentsAccumulated Leave LiabilityInformation Systems InfrastructureFacilities PlanningUnfunded Pension ContributionsCivil LigigationGeneral Plan Update Costs
Reserve for Encumbrances
Undesignated
Balance6/30/2006
BeforeRecommendations
1,877 300 43
1,650 818
1,290 1,000
20 200
7,198
199
3,967
11,364
RecommendedReserve
Additions
1,000
800
1,800
(1,800)
-
New ProjectedBalance
6/30/2006
2,877 300 43
1,650 818
2,090 1,000
20 200
8,998
199
2,167
11,364
Original BudgetProjection6/30/2006
1,877 300 43
1,650 1,361 1,290 1,000
20 200
7,741
230
2,189
10,160
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Other Operating Funds
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General fund results improve on 2005-2006 budget plan beginning balance
Discretionary revenues continued modest upward trend in 2004-2005
Other operating funds healthy
Affirm Your Current Perspective
Financially Healthy
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Q2 2005/2006General Fund Revenues
Budget ActualTaxes 31,918,000$ 16,818,476$ Licenses, Permits & Franchises 868,333 156,355 Fines Forfeitures & Penalties 2,039,703 385,705 Use of Money & Property 277,230 214,540 Intergovernmental Revenues 3,082,792 1,453,251 Charges for Services 6,264,865 3,074,427 Miscellaneous Revenues 1,227,457 108,241 Other Financing Sources 8,515,536 3,096,518
54,193,916$ 25,307,513$
% of Revenue Collected 46.7%
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Q2 2005/2006 General Fund Expenditures
Budget ActualSalaries & Benefits 38,742,138$ 18,452,949$ Services & Supplies 10,539,643 4,841,835 Other Charges 5,434,371 1,953,004 Capital Assets 1,587,494 96,115 Other Financing Uses 1,442,431 3,341,415 Interfund Activity (3,769,269) (433,905) Contingency 54,668 -
54,031,476$ 28,251,413$
52.3%
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Update Perspective to Current Time
Q2 2005/2006 on target Major prior year and current year events to
date covered
The 2004/2005 Budget perspective is intact
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General Fund 2005/06 Budget
Discretionary Revenues
Property Tax74.57%
Moter Vehicle License Fees
0.00%Interest Income
0.56%
Franchise Fees2.23%
Transient Occupancy Tax
0.40%
Tax Adm Fees4.05%
Sales Tax10%
Property Transfer Taxes5.19%
Penalties & Interest3.76%
Other0.08%
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Property Tax
15,770,80016,637,758
18,934,904
21,171,323
23,508,000
2002/03 2003/04 2004/05 2005/06 2006/07
Actual Actual Actual Estimated Projected
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Property Tax
31,273,000
27,600,904
24,801,867
16,637,75815,770,800
5,866,963
7,765,000
6,429,581
2002/03 2003/04 2004/05 2005/06 2006/07
Actual Actual Actual Estimated Projected
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Penalties
1,150,000
1,210,273
1,261,216
1,154,125 1,150,000
2002/03 2003/04 2004/05 2005/06 2006/07
Actual Actual Actual Estimated Projected
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Property Transfer Taxes
1,002,984
1,263,944
1,613,064 1,615,106 1,615,000
2002/03 2003/04 2004/05 2005/06 2006/07
Actual Actual Actual Estimated Projected
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Property Tax Administration
1,515,0001,483,8831,448,207
1,330,4081,233,333
2002/03 2003/04 2004/05 2005/06 2006/07
Actual Actual Actual Estimated Projected
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Sales & Use Tax
3,366,598
3,575,799 3,532,592
3,140,0003,250,000
2002/03 2003/04 2004/05 2005/06 2006/07
Actual Actual Actual Estimated Projected
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Transient Occupancy Tax
234,225244,778
166,312
190,236 190,000
2002/03 2003/04 2004/05 2005/06 2006/07
Actual Actual Actual Estimated Projected
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Franchise Fees
798,939
860,145
799,476
835,000 835,000
2002/03 2003/04 2004/05 2005/06 2006/07
Actual Actual Actual Estimated Projected
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Motor Vehicle License Fee
1,731,444
181,804
12,404 - -
2002/03 2003/04 2004/05 2005/06 2006/07
Actual Actual Actual Estimated Projected
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Interest
575,978
236,703
341,213
260,000290,000
2002/03 2003/04 2004/05 2005/06 2006/07
Actual Actual Actual Estimated Projected
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Total Discretionary Revenue
25,951,123 25,620,731
33,912,08236,489,532
40,336,000
2002/03 2003/04 2004/05 2005/06 2006/07
Actual Actual Actual Estimated Projected
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Discretionary RevenueIs Used For
General Government
34%
Public Assistance
2%Education
2%
Health1%
Public Safety61%
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Recap
MVLF to property tax swap provides growth ERAF III Ended Economic driven revenues estimated flat Annexation impacts continues Resources to allocate in 2006/07 at least PAR to final
2005/06 budget
Real Estate Driven Revenues Strong but Expected to Change
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State & Federal Budget
November 2005 Election costs to be reimbursed Rural County Sheriff Grant is included First year funded of SB90 claim repayment SB90 Current year is funded Assessor’s grant program is suspended Federal CSS Penalty is funded by State
Ten Year “Strategic Growth” or Infrastructure Plan
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State & Federal Budget
IHSS provider costs funded at current participation levels but proposed minimum wage increase could significantly impact costs
Prop 36/SACPA funded at current levels for one year only
Mental Health Services to Special Education Pupils (AB3632) underfunded
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State & Federal Budget
Proposition 42 fully funded. However no local funds anticipated until 2008/09
Booking Fees funded as “placeholder” Federal proposal to eliminate federal
participation on reinvested child support incentive funds.
Federal proposal to restrict MediCal reimbursement for Case Management Services.
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Property Taxes
Transfer Tax Revenue
1,615,0001,263,944
1,615,1061,613,064
2003/04 2004/05 2005/06 Est 2006/07 Est
Growth PercentageTotal County
14.518.52 10.91 12.53
2003/04 2004/05 2005/06 2006/07 Est
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Jail Expansion
Annual operating costs could exceed 2+ million each year
Required Needs assessment Alternatives to extend expansion
requirement
Capital Costs could exceed 10 million
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Health & WelfareRealignment
Special Revenues
Fund ProjectedBalance
6/30/2005 6/30/2006
Adult & Family Services 1,307,442$ 1,542,905$ California State Children 1,222,543 1,095,524 Behavioral Health 2,169,729 909,189 Community Health 409,234 464,275 Environmental Health 143,409 187,102 Juvenile Hall 409,167 458,767
5,661,524$ 4,657,762$
4.7
5.75.9
6.86.2
54.64.6
98/99 99/00 00/01 01/02 02/03 03/04 04/05 05/06
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1.8
(0.4)
0.9
1.82.1
1.9
2.2
0.4
FY 01-02 FY 02-03 FY 03-04 FY 04-05 FY 05-06 proj. FY 06-07 proj
Mental Health Realignment
With Shift
Without Shift
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Indirect Cost Allocation Plan (A87)Total Cost Distributed
06-07 7,431,053
04-05 8,253,203
05-06 7,378,049
Estimate Correction (Rollforward)
05-06 225,018
04-05 1,149,929
06-07 12,373
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Safety
0.0%
4.3%
27.2%29.6% 31.2% 31.5%
2002/03 2003/04 2004/05 2005/06 2006/07 2007/08
Cost of Staffing Miscellaneous16.6%
0.0%
2.7%
8.5%
12.0%
16.6%
2002/03 2003/04 2004/05 2005/06 2006/07 2007/08
PERS growth is stabilizing
Vacancy Review
Technology Strategic Plan
Imagine This Initiative
County Staff
973971
1009
1053
2002/03 2003/04 2004/05 2005/06
OPEBs – GASB 45
Upcoming Labor Negotiations
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Roads
Road Fund Balances
2,848,0003,032,0003,481,000
5,115,000
8,040,000
12,795,000
2005 2006 2007 2008 2009 2010
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Capital Facilities
Capital Facilities Master Plan Preservation of existing assets Expansion requirements Identified needs will likely require COP Staff is considering alternate potentials for
an income stream
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Court Transfers
Negotiations protracted Annual Court Facility Payments $200,000 Seismic Issues
Court Transfers moving forward
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SAN District Upgrades General Plan Costs West Nile Virus HAVA
Other
Indigent defense
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Vigilance
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Louise BockKaty EckertTina VernonPamela RaymondLeann WhitakerLaura MattesonRick HaffeyCounty Fiscal StaffAuditor Controller & Staff
THANKS!
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Nevada County
Board of SupervisorsFiscal Report
Fiscal year 2004/20052005/2006 Mid Year
2006/2007 Budget Outlook
Board of Supervisors Workshop January 30, 2006