2016 Budget October 19, 2015

2016 Budget Parameters County Commissioners request that the UCBDD maintain the same annual budget. The amount in reserve will be the variance between annual budgets. Goal is to remain flat between annual budgets (maintain same level of budgeted reserves). – This takes into account scheduled salary increases inflation and growth (transfers ). – Transfers are new expenditures that are based upon new business requirements, service needs, emergency waivers and growth to the program We also reviewed projected actual (2015) with the 2016 budget. Board Approval of the budget is required by December 1, 2015.

2015 Budget Performance – Operating Expenses 2016 Highlights: Operating Budget does not include Reserves and Transfers Budget = $10,382,508 – Projected Actual = $9,792, % Under Budget for 2015 Key line items under budget Salaries = $130K – Open positions Contract Services = $99K HR/Project Mgmt/Ops Dir = $43,000 Under Therapy = $74K Under Supplies, Equipment and Repairs -$57K Under Other Expenses = $194K TCM Match =$220K Under

2016 Total Budget

Operating Budget Comparison

2015 Projected Actual $9,792, Operating Budget – Major Change Points 2015 Budget $10,382,508 Salaries $292, Budget $11,094,052 Change Points Salaries – Increased by 8.21% ($292K) Budgeted at full staff Salary Increases = $94K Affect of a 27 th pay in 2016 = $134K Contract Services – Increase by 6.9% ($344,187) WestCon Requirement ($600K) Increase in Waiver Match % = $84K Increase in Services Authorized = $516K Other Expenses by 11.08% ($70K) Special Olympics - $25K Printed Materials - $13K BCI Checks - $3K Contract Services $344,187 Other Expenses $70,134

2016 Budget Highlights Operating Budget Increases by $711K – 6.85% – Salaries have increased by $228K due to the following Budget has 27 pay periods – Increase of $134K to the budget. (abnormal occurrence) Annual Raises the budget by $94K. Fully staffed – Health Insurance budgeted at 20% increase, we get our rates later this month, this increases our budget $87K. – Increase Waiver Match payment to WestCon by $600K to $2.3M – 35.8%, this is due to the following: Increase in the % of Waiver cost by UCBDD by 1.07% ($84K) Increase in Local match for authorized client services ($516K)

Operating Budget Comparison 2016 Highlights: Salaries – Increased by 8.21% ($292K) Budgeted at full staff Salary Increases = $94K Affect of a 27 th pay in 2016 = $134K Contract Services – Increase by 6.9% ($344,187) WestCon Requirement ($600K) Increase in Waiver Match % = $84K Increase in Services Authorized = $516K

2016 Projected Revenue $670K reduction in Local tax revenue due to TPPT elimination Note: TPPT tax elimination has been discussed for the past decade, current state budget has eliminated the line item and placed $20M in the DoDD budget for the department to disburse. The OACB proposal has UCBDD receiving $220K in 2016 and $330K in In 2018 the expectation is that there will be $0 received for replacement of TPPT. Local taxes are stated at the committed amount from the county Auditor, this is typically at 90% of actual

Financial Projections October 2015 Projections include the following assumptions: Demographic growth of approx. 1% per Year ( = 27) Projected growth as of 12/31/13 ( = 120) – transition from child to adult Inflation of 1.1% per Year (Changed 10/2015) Adding 1 Service Consultant every other year. Includes ageing caregiver – 1 per year Model includes new funding model for pre-school Uses the OACB Proposal of $220K in 2016 and $330K in 2017 for TPPT replacement, should plan for $0 in Capital Investment in 2016 of $300,000 for expansion of HLC and SSA Starting numbers are budget for 2016 and year end from 2015 Required Reserves = 40% of Operating Budget, due to q1 payment for Medicaid Match to WestCon. Summary: Model shows new tax money not required until (on the ballot in 2019) This is just a projection tool that is based on current financial components and a number of assumptions. Changes to any of these assumptions will impact the model either positively or negatively. Revenue may be understated for 2016, by almost $800K, based upon 2015 This model should be used as planning tool only.