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MILWAUKEE COUNTY BUDGET OVERVIEW Department of Administrative Services Office of Performance, Strategy & Budget.

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Presentation on theme: "MILWAUKEE COUNTY BUDGET OVERVIEW Department of Administrative Services Office of Performance, Strategy & Budget."— Presentation transcript:

1 MILWAUKEE COUNTY BUDGET OVERVIEW Department of Administrative Services Office of Performance, Strategy & Budget

2 Table of Contents 0 About DAS-PSB 0 Budget Process 0 Budget Terminology Budget Facts 0 Significant Budget Issues 0 Questions?

3 About DAS-PSB Performance, Strategy & Budget 0 Budget Office – Perform duties delegated to DAS Director by § Analyze policy proposals & changes throughout year 0 Provide planning services for Executive Branch 0 Provide technical assistance for any department/office 0 Tackle short-term and long-term process and policy issues 0 Budget Analysts generally responsible for functional areas 0 Visit our blog: 0 Follow us on

4 Budget Process Main Budget Steps: 0 April – June: Departments develop & submit requests 0 June-September: County Executive & DAS-PSB analyze requests, develop recommended budget 0 October: County Board Committee on Finance, Personnel & Audit budget hearings 0 November: County Board adoption; vetoes 0 January 1: Budget implementation

5 Budget Process Detailed Calendar* DATEITEM April 1Departments access BRASS budget software April 25Departments receive tax levy targets Late April-MayComptroller provides updated five-year forecast May 17Capital project requests due to DAS-A&E, DAS-IMSD May 30Internal Service Fund Charges due to DAS-PSB June 30Elected Offices’ Budgets due to County Executive, DAS-PSB June 30Capital budget requests due to County Executive, DAS-PSB July 15Cabinet Dept budget requests due to County Executive, DAS-PSB Late JulyCounty Executive Requested Budget Hearing (§59.60(6)(a)) August 15Requested Budget Summary published (§59.60(5)) * = Estimated dates; specific dates can be subject to change

6 Budget Process Detailed Calendar Continued* DATEITEM July 1 – Sept 8DAS-PSB, County Executive analysis of budget Sept 8-12Final decisions made September 19Budget narratives sent to printer September 25County Executive issues recommended budget Early OctoberCounty Board Committee on Finance, Personnel & Audit Hearings End Oct/NovCounty Board public budget hearing November 11County Board adoption of budget Mid-NovemberCounty Executive issues vetoes Mid-NovemberCounty Board votes on vetoes January 1Budget implemented * = Estimated dates; specific dates can be subject to change

7 Budget Process Amendments – General Process 0 County Board shares with Comptroller Research Staff, DAS-PSB, or both, or neither. 0 DAS-PSB can & will assist with operational & fiscal impacts, language, etc.

8 Budget Terminology ITEMDEFINITION AbatementNegative expenditure, usually offsets an internal crosscharge Appropriation Unit Group of similar accounts for revenues and expenditures. For instance: salary and fringe benefits are in “Personal Services” Fringe BenefitsBenefits provided to active employees and retirees. Includes pension, health, dental, life insurance, bus pass, wellness, etc. FTEFull-time equivalent. Share of 2,080 hours that a position is expected to be employed by the County. Internal Crosscharge Charge by one county department to another for services. For instance: fleet charges out cost of debt & maintenance of vehicles. Legacy FringeFringe benefits, mainly health insurance, pension, and Medicare premium reimbursements for retired employees Non- Departmental Budget unit for items that don’t belong to a department. For instance: sales tax, contingency fund, internal service allocation

9 Budget Terminology ITEMDEFINITION Performance Measure Measure of how well a program area does at providing service to customers and taxpayers. Strategic Outcome Plank of the County’s Mission Statement that Strategic Program Areas (see below) seek to achieve. Strategic Program Area Individual service provided by County Departments Structural DeficitThe estimated amount by which expenditures are forecasted to rise more quickly than revenues annually. Tax LevyProperty tax levy, the County’s largest single source of discretionary revenue More definitions are available in the 2014 Adopted Budget narrative document, at:

10 2014 Budget Facts 0 $1,306,950,613: Total budgeted expenditures 0 $1,027,629,418: Non-property tax Levy revenues 0 $80,034,220: Capital Budget Expenditures 0 $1,226,916,393: Operating budget expenditures 0 $279,321,196: County property tax levy 0 4,601.6: Budgeted FTE positions 0 3,080: FTE positions managed by Executive Branch

11 2014 Budget Facts 0 $284,211,854: Largest expenditure department (Family Care) 0 $66,660,702: Largest tax levy department (Sheriff) 0 81: Budget units (Departments, Divisions, Etc.) 0 149: Strategic Program Areas 0 9: Offices managed by elected officials 0 4: Revenue Appropriation Units 0 5: Budget Narrative Expenditure Appropriation Units

12 2014 Budget Facts

13 2014 Budget Facts Cont.

14 2014 Budget Facts

15

16 Significant Budget Issues 0 Financial pressures 0 Structural Deficit 0 Revenue Limitations 0 Fringe Benefits 0 State Mandates 0 Infrastructure Issues 0 Other Major Budget Issues

17 Significant Budget Issues Structural Deficit Comparison of Forecast Structural Deficit, Budgets

18 Significant Budget Issues 0 State Law prohibits unrestricted fund balance 0 Implications: 0 No rainy day fund: any deficit carries over into next year 0 No ability to save for one-time investments 0 Rating agencies like reserves; impact on borrowing costs surplus of $24 million = 2 % of operating costs 0 Debt Service Reserve balance: $7 million or less than 1% of operating costs 0 Waukesha County 16% unrestricted fund balance 0 Dane County 12% unrestricted fund balance 0 Would equate to $147-$200 million for Milwaukee County What about those big surpluses?

19 Significant Budget Issues Milwaukee County has Limited Discretionary Resources  Overall Tax Levy is $279 million  Other General Revenue is ≈ $127 million  TOTAL = $406 million  30% goes to support elected offices:  General Government is $4 million  Courts are $34 million  Sheriff & DA are $79 million  Legislative & Executive are $6 million  Debt Service is $42 million  Legacy (Retiree) Fringe Benefits are ≈$57 million  Remaining $184 million or 45 percent to support all other County functions

20 Significant Budget Issues Fringe Benefits ITEM2014 $ Gross Employee & Retiree Fringe Benefits, 2014 Adopted Budget$189,029,570 - Less, Direct Revenues in Agency 1950($18,346,142 = Amount Allocated to Departments$170,683,428 - Estimated Revenue Offset at 17%($29,016,183) = Approximate Tax Levy Cost, Employee & Retiree Fringe Benefits:$141,667,245

21 Significant Budget Issues Gross Fringe Benefit Expenditures by Category (In Millions)

22 Significant Budget Issues Forecasted Fringe Benefits as Share of Total County Expenditures

23 Significant Budget Issues Fringe Benefits – Comparison with Similar Counties

24 Significant Budget Issues Forecasted Legacy (Retiree) Fringe Benefits as Share of Total County Expenditures

25 Significant Budget Issues Benefit Liability Costs

26 Significant Budget Issues Benefit Liability Costs

27 Significant Budget Issues 0 Public Safety 0 Jail, Juvenile Detention Center 0 Courts 0 Expressway Patrol 0 Process Service 0 District Attorney 0 Medical Examiner 0 Human Services 0 Behavioral Health 0 Child Support 0 Disabilities Services 0 Adult Crisis Services 0 Aging 0 Veterans’ Services 0 Home Energy Assistance 0 General Government 0 Treasurer 0 Register of Deeds 0 Clerk 0 Civil Service Commission 0 Corporation Counsel 0 Comptroller 0 DBE Compliance 0 Transportation & Public Works 0 Paratransit 0 Environmental Laws State & Federal Mandates

28 Significant Budget Issues Infrastructure Issues 0 County Owns ~1,000 buildings across the county 0 14 million square feet to maintain 0 Some space ill-suited for needs 0 75% are 30+ years of age 0 Largest amount of square footage is 75+ years of age 0 $300+ million in deferred maintenance 0 Borrow to fix = debt service costs 0 Do we really need all this stuff? 0 Can we AFFORD all this stuff?

29 Significant Budget Issues Infrastructure Issues 0 How much capital funding is really available?

30 Significant Budget Issues Infrastructure Issues 0 Issue more debt?

31 Significant Budget Issues Infrastructure Issues 0 Could we afford to maintain the infrastructure we improve?

32 Significant Budget Issues Other Major Issues 0 Implementation of Mental Health Board 0 Transit Service Model 0 Public Safety 0 Information Technology Upgrades 0 Compensation Structure 0 Implementation of Performance Measurement & Management 0 Others?

33 Questions? THANK YOU!


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