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1 County of Amherst FY 2013-2014 Pre-Budget Work Session.

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Presentation on theme: "1 County of Amherst FY 2013-2014 Pre-Budget Work Session."— Presentation transcript:

1 1 County of Amherst FY Pre-Budget Work Session

2 In This Presentation General Budget Information and Facts General Budget Information and Facts What Has Impacted the Budget What Has Impacted the Budget What We See Now at the Local Level What We See Now at the Local Level What We See Looking Ahead at the FY14 Budget What We See Looking Ahead at the FY14 Budget Summary Summary Board Direction Board Direction Next Steps Next Steps Budget Calendar Budget Calendar 2

3 Special Thanks to… Brenda Campbell The Accounting Staff David Proffitt Belinda Cockrell Rae Hart 3

4 Objectives Provide relevant information to the BOS and public regarding the FY14 County budget. Provide relevant information to the BOS and public regarding the FY14 County budget. Prepare the public so citizens are better prepared to offer input on the budget. Prepare the public so citizens are better prepared to offer input on the budget. Provide useful information to the BOS so Board Members are better prepared to act on the County budget. Provide useful information to the BOS so Board Members are better prepared to act on the County budget. Engage in conversation with the BOS to stimulate guidance from the Board. Engage in conversation with the BOS to stimulate guidance from the Board. 4

5 5 General Budget Information and Facts

6 Where County Dollars Went in FY 11 Gen. Admin 2.1% Judicial 1.6% Public Safety 10.7% Public Works 2.7% Health & Welfare 5.5% Education 69.1% Parks & Rec 1.3% Debt Service 5.8% Community Development 0.7% 6

7 Where County Dollars Went in FY 12 Gen. Admin 2.2% Judicial 1.5% Public Safety 12% Public Works 2.7% Health & Welfare 5.1% Education 69.8% Parks & Rec 1.3% Debt Service 4.3% Capital Projects and CDBG 0.3% 7 Community Development 0.6%

8 8 Tax Rate Trend by Category

9 9 General Govt Expenditure Trend

10 Changes in Employee Staffing Over Past Two Years 10

11 11 History of Local and State Funds for Education Fiscal YearLocal Funds*State Funds FY09$13,834,398$26,685,951 FY10$14,125,249$23,441,658 FY11$14,125,249$20,370,190 FY12$14,125,249$20,892,092 FY13$15,103,979$20,358,524 *As Approved during regular budget process

12 12 The Value of a Penny in Terms of Local Tax Revenue TaxAmount Generated Real Estate$234,187 Personal Property$15,222 Machinery & Tools$8,498

13 13 What Has Impacted the Budget?

14 Unemployment Rates 14

15 15 r

16 State Revenue Update FY12 Revenues finished $129.2M (0.8%) above forecast FY12 Revenues finished $129.2M (0.8%) above forecast FY13 Total Revenue Growth needs to be 2.9% to achieve the official estimate FY13 Total Revenue Growth needs to be 2.9% to achieve the official estimate As of the first quarter of FY13, total revenues increased only 1.3% however As of the first quarter of FY13, total revenues increased only 1.3% however Total Revenues are back to FY08 levels Total Revenues are back to FY08 levels 16 Revenue Update – A Briefing for the 2012 VACO Conference

17 17 State Funding FY11 FY12 FY13 Cuts Again FY10 and FY11 Budget Reductions FY09 (3) Reductions in Local Funding

18 Localities and Tax Rates 18

19 Real Estate Tax Rates 19

20 Personal Property Tax Rates 20

21 21 Continued recessionary factors Local tax revenue dropped and is now flat Interest revenue is nearly non-existent Reduced State funding…fiscal pressures pushed down to local governments Increases in VRS and life insurance rates Inflationary factors No local tax increase since FY08 What Has Impacted the Budget?

22 In FY2013 In FY2013 Regional Jail Regional Jail Equity Payment $909,098 Equity Payment $909,098 Per Diem additional payment $94,060 Per Diem additional payment $94,060 Aid-to-the Commonwealth $154,863 Aid-to-the Commonwealth $154,863 22

23 FY13 Budget When Adopted Difference between Projected Revenue and Expenditures ($624,706) Thus… Potential Budget Gap 23

24 24 What We See Now at the Local Level

25 Department of Social Services Case Load 25 YearCase Load ,094 (approx 6 mos) , ,683 Based on Calendar Year

26 Service Authority Connections 26 Based on Calendar Year Connections are still below normal for average of 1998 –2007; Water Connections averaged 73 and Wastewater averaged 24.

27 Building Safety & Inspections 27 Based on Calendar Year

28 Zoning Permits 28 Based on Calendar Year

29 Site Plans 29 Based on Calendar Year

30 Emergency Services Call Volume 30

31 31 Fund Balance Unassigned/ Undesignated Fund Balance Fund Balance Classifications Changed in FY11 FY ,334,524 FY ,934,389 FY ,732,719 FY ,697,550 First year of this designation FY 2012 *16,146,420 *Prior to payments of ongoing projects and 15% approved Financial Policy

32 32 FY Review Handout and Board Discussion

33 33 FY Year-To-Date Revenues and Expenditures Review Handout and Board Discussion

34 34 What We See Looking Ahead at the FY14 Budget

35 35 Planning Retreat September 2012 Core Vision for the year 2022 (6) 10-Year aspirations established Natural/historic resources Economic development Rural character Responsive governing process Infrastructure Effective County services Resulting in 34 specific goals Strategic Direction Established by the BOS

36 36 Countys Five-Year CIP Fiscal YearAmount FY13$13,128,523 FY14$10,044,083 FY15$16,613,842 FY16$7,339,362 FY17$7,858,214 FY18 under development at the time of this presentation

37 Amherst County Financial Analysis Prepared by Davenport & Company November 2012 Analyzed Countys Existing Debt Profile Examined Debt Capacity and Debt Affordability 37

38 Amherst County Financial Analysis Debt Profile: County debt ratios are within suggested levels Debt Capacity: the County has the debt capacity to accommodate future borrowings based on debt ratios Debt Affordability: the County has a number of options to fund immediate capital needs 38

39 39 Anticipated FY14 Budget Changes DepartmentProject/ItemOperating or Capital Increase/Decrease Over FY13 Building SafetyTravel-EducationOperating$400 TelecommunicationOperating$250 Extension OfficeCompensation (Local Share) Operating$1,162 Public SafetyEquipment (Radios)Capital$900,000 Commonwealth Attorney Lease/Rental (Case Mgmt System) Operating$40,000 LibraryProfessional ServicesOperating$5,100 Maintenance Svc ContractsOperating$2,000 Water/SewerOperating$1,605 EquipmentOperating$300

40 40 Anticipated FY14 Budget Changes DepartmentProject/ItemOperating or Capital Increase/Decrease Over FY13 Blue Ridge Regional Jail Per Diem Contract ServicesOperating$94,060 TreasurerCompensation (New Employee) Operating$35,500 MaintenanceBldg Repairs-PaintingCapital$65,000 Bldg Repairs-Roof Replacement Capital$140,000 Bldg Repairs-Sidewalks & Steps Capital$23,000 Vehicle ReplacementCapital$25,000

41 41 Anticipated FY14 Budget Changes DepartmentProject/ItemOperating or Capital Increase/Decrease Over FY13 Commissioner of Revenue Postage (Reassessment)Operating$1,500 Office SuppliesOperating$640 Solid Waste Admin Compensation-Account Clerk Operating$10,000 Greenbox Container Collection Comp Operating($30,215) Contract Hauling ServiceOperating$26,100 Grease,Gas,OilOperating($8,000)

42 42 Anticipated FY14 Budget Changes DepartmentProject/ItemOperating or Capital Increase/Decrease Over FY13 Landfill Operations Professional ServicesOperating($35,000) EquipmentOperating($21,000) Landfill Close- Out Contract ServicesOperating$17,000 Closure Activity ReserveOperating$40,000 Ground MaintComp-Part-timeOperating$11,000 Professional Svc-EngineerOperating$8,000 Contracted ServicesOperating$8,000 Dam Inundation ZonesOperating$26,000 EquipmentCapital$103,000

43 43 Anticipated FY14 Budget Changes DepartmentProject/ItemOperating or Capital Increase/Decrease Over FY13 PurchasingEquipment-Gas PumpsOperating$6,000 Victim WitnessGrant Reduction-FY2014Operating$1,903 General DistrictTelecommunicationOperating$7,800 RecreationRiver Park (Utilities)Operating$50,000 Equipment (Tables, grills, trash receptacles Operating$4,500 Equipment-Entrance SignsOperating$40,000 Central Accounting TelecommunicationOperating$500 PostageOperating$1,000 Aid to the Commonwealth Operating$93,000

44 44 Anticipated FY14 Budget Changes DepartmentProject/ItemOperating or Capital Increase/Decrease Over FY13 Board of Supervisors Legal ServicesOperating$25,000 TravelOperating$1,500 Dues & MembershipsOperating$500 Other Operating CostsOperating$250 TourismPostageOperating$200 County Administrator TelecommunicationsOperating$1,500 Books & SubscriptionsOperating$250 TravelOperating$500 IT DepartmentCompensation (new employee) Operating$50,000

45 45 Anticipated FY14 Budget Changes DepartmentProject/ItemOperating or Capital Increase/Decrease Over FY13 Animal ShelterContract ServicesOperating$1,000 Heating OilOperating$1,000 TelecommunicationsOperating$500 EquipmentOperating$700 Animal ControlTelecommunicationsOperating$500 Gas/OilOperating$800

46 46 Anticipated FY14 Budget Changes DepartmentProject/ItemOperating or Capital Increase/Decrease Over FY13 SheriffOvertimeOperating$10,000 Repair-RadiosOperating$2,000 Janitorial ContractOperating$8,000 ElectricOperating$5,000 TelecommunicationsOperating$10,000 Gas/OilOperating$20,000 TOTAL$1,834,305

47 47 Outstanding Issues The School Board will not consider a proposed budget until February, with work sessions to follow. Therefore, the local request for school funding is not known at this time.

48 48 Outstanding Issues 2013 General Assembly action???? 2013 General Assembly action???? Budget adjustments? Budget adjustments? Unfunded mandates? Unfunded mandates? Economic development plan pending Economic development plan pending What funding will be required from the County? What funding will be required from the County? Unexpended bond proceeds Unexpended bond proceeds What additional funding, if any, will be required from the County to finish project(s)? What additional funding, if any, will be required from the County to finish project(s)? Real estate assessment underway Real estate assessment underway Social Services space needs Social Services space needs Vacant County property use/disposition Vacant County property use/disposition

49 49 Outstanding Issues Train Depot project Train Depot project Fire/Rescue Station? Fire/Rescue Station? Human Resources & Personnel Policy Manual Human Resources & Personnel Policy Manual Engineering/Project Management Engineering/Project Management Highway needs not fully funded by VDOT Highway needs not fully funded by VDOT Capital projects identified in CIP Capital projects identified in CIP Energy efficiency project Energy efficiency project Storm Water Management Regulations Storm Water Management Regulations Radio purchases for Public Safety and County needs Radio purchases for Public Safety and County needs

50 50 Personnel and Departmental Issues Number of personnel has decreased despite expectation for services and new regulations. Number of personnel has decreased despite expectation for services and new regulations. Adequate funding is lacking for continuing education, professional development, and succession planning. Adequate funding is lacking for continuing education, professional development, and succession planning. HR Action Plan will identify recommendations. HR Action Plan will identify recommendations. Departments have held the line on expenditure requests for five years. Leaves little flexibility and forward thinking. Departments have held the line on expenditure requests for five years. Leaves little flexibility and forward thinking.

51 51 Personnel Issues Departments identified the need for the following positions and are included in the FY14 Department Request for funding: DepartmentPosition TreasurerDeputy Treasurer I Ground MaintenancePart-time Information TechnologyIT Specialist

52 52 Personnel Issues Staff has identified the need or potential need for the following positions and are NOT included in the FY14 budget at this time (due to timing, waiting on additional information, etc.) DepartmentPosition EngineeringProject Engineer EngineeringStorm Water Management Human ResourcesHR Specialist Economic DevelopmentAs Specified in ED plan

53 Last Pay Increase 53 Locality When? 2012 (VRS mandated changes) Amherst3% % Appomattox2% % Bedford6.00% Campbell5.75% Lynchburg5.60% Nelson1% %

54 54 Board Financial Policies As approved by the BOS January 2012 Annual Budget Objective (C) 3 Provision of adequate employee compensation including pay-for- performance increases for county employees and selective salary increases for positions significantly below market.

55 Full-Time Employee Bonus Amherst$1,500 Appomattox$500 Bedford$500 Campbell$300$600 Lynchburg$500 Nelson$500

56 56 Pay Increase Cost of 2% Raise County Full-Time$200,000 County Part-Time$25,000 School$700,000 TOTAL$925,000

57 57 Pay Increase Cost of 3% Raise County Full-Time$300,000 County Part-Time$30,000 School$1,075,000 TOTAL$1,405,000

58 58 Pay Increase Bonus County180 Full-Time$90,000 County46 Part-Time$8,050 School722 Full-Time$361,000 School80 Part-Time$14,000 TOTAL$473,050 Based on $500 for Full-Time and $175 for Part-Time

59 59 Summary The budget is one of the most important matters considered by the BOS. The budget is one of the most important matters considered by the BOS. Approximately 80% of the County General Fund budget funds Education and Public Safety. Approximately 80% of the County General Fund budget funds Education and Public Safety. The last Real Estate tax increase in Amherst County was in FY The last Real Estate tax increase in Amherst County was in FY State funding for education has been reduced while there has been increases in local County funding. State funding for education has been reduced while there has been increases in local County funding.

60 60 Summary The cost of goods and services purchased by Amherst County continues to rise. The cost of goods and services purchased by Amherst County continues to rise. State revenues are trending upward, at a minimal 1.3% rate of increase, but is below the forecasted 2.9%. State revenues are trending upward, at a minimal 1.3% rate of increase, but is below the forecasted 2.9%. State funding reductions have SIGNIFICANTLY affected the Countys budget! State funding reductions have SIGNIFICANTLY affected the Countys budget! Even during recessionary times, the demand for County services remains high and has increased in certain functions. Even during recessionary times, the demand for County services remains high and has increased in certain functions.

61 61 Summary The Countys Fund Balance is at a stable level and has increased over the past two years due to sound fiscal management and cautious revenue forecasting. The Countys Fund Balance is at a stable level and has increased over the past two years due to sound fiscal management and cautious revenue forecasting. Many capital projects have been delayed or not funded, resulting in a backlog of need. The County is well positioned to carefully develop a reasonable capital expenditure strategy. Many capital projects have been delayed or not funded, resulting in a backlog of need. The County is well positioned to carefully develop a reasonable capital expenditure strategy. This early in the budget development process, staff anticipates the POSSIBILITY of $1.8M in changes to the capital and operating budgets. This early in the budget development process, staff anticipates the POSSIBILITY of $1.8M in changes to the capital and operating budgets. The School Budget will not be presented to the School Board until February, with School Board work sessions to follow. The School Budget will not be presented to the School Board until February, with School Board work sessions to follow.

62 62 Summary County employees have not had a general pay increase since 2008, and market adjustments are overdue. County employees have not had a general pay increase since 2008, and market adjustments are overdue. Additional funding is requested for two new FT and one new PT position in FY14. Additional funding is requested for two new FT and one new PT position in FY14. Four additional positions MAY need to be funded soon. Four additional positions MAY need to be funded soon. Staff seeks guidance from the BOS as it continues preparing a proposed budget. Staff seeks guidance from the BOS as it continues preparing a proposed budget. Budget should be approved by April 16 so that tax tickets are mailed in time. Budget should be approved by April 16 so that tax tickets are mailed in time.

63 63 The Value of a Penny in Terms of Local Tax Revenue TaxAmount Generated Real Estate$234,187 Personal Property$15,222 Machinery & Tools$8,498

64 64 Board Direction Staff presents a budget for the Boards consideration Staff presents a budget for the Boards consideration The BOS approves the County budget as it sees fit The BOS approves the County budget as it sees fit As staff prepares the FY14 budget, we need input/guidance from the Board As staff prepares the FY14 budget, we need input/guidance from the Board What are the priorities? What are the priorities? What are the critical needs of the County? What are the critical needs of the County? Other instructions from the Board? Other instructions from the Board?

65 65 Next Steps Further Pre-Budget Work Sessions? Further Pre-Budget Work Sessions? Public Input January 15 7:00 PM during BOS Meeting Public Input January 15 7:00 PM during BOS Meeting Input/Guidance from the BOS Input/Guidance from the BOS Budget Presented to BOS February 5 Budget Presented to BOS February 5 Board Sets Work Sessions Board Sets Work Sessions Budget Public Hearing March 5 Budget Public Hearing March 5 Board Approves Budget and Sets Tax Rates by April 16 Board Approves Budget and Sets Tax Rates by April 16

66 66 FY14 Budget Calendar December 10 – Distribute budget instructions to County Departmental Staff, Constitutional Officers, and funded FY2013 outside agencies January 4, 2013 – Departmental budget proposals deadline January 11 - Preliminary budget meeting with Board of Supervisors January 15 – Agenda item for public input on FY2014 budget January – County Administrator review departmental budgets February 5 – County Administrator submits proposed budget to Board of Supervisors February - Establish work session dates February 15 – Advertise FY2014 Proposed Budget for 2 weeks March 5 – FY2014 Proposed Budget Public Hearing (7:00 PM at ACHS) April 16 – Final date for Budget Adoption and set tax rates Tax bills mailed for June 5 collection deadline

67 67 This Concludes the FY14 Pre-Budget Work Session r


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