1. DRAFT Budget V. Actual (6/28/16)
2015 Audit
DRAFT
Budget V. Actual
(6/28/16)

2. GENERAL FUND REVENUE & EXPENSE
Budget w/Adjustments Actual w/Adjustments Variance Revenue 9,516,179 9,664, ,553 Expense 9,621,104 10,002, ,227 (337,599) + (170,131)(Total of other Financing Sources) = $ 507,730 Overspent 2014 Fund Balance: $ 698,199 (-) $ 507, Fund Balance $ 190,469

3. Departments & Constitutional Offices
Budget w/Adjustments Actual w/Adjustments Variance
Gen. Govt. 93, , (-) 26,465
Elections 122, , ,969
Gen. Admin. 371, , ,100
Tax Comm. 217, , ,369
Tax Assessor 226, , ,138
Govt. Bldgs. 182, , ,239
Sup. Ct. 302, , ,980
Judges 143, , ,948
DA 33, , (-) 12,297
Pub. Def. 59, , (-) 16,741

4. Budget w/Adjustments Actual w/Adjustments Variance
Magistrate 287, , ,167
Probate 135, , (-)
Sheriff 1,345,933 1,602, ,617
Jail 1,307,986 1,651, ,897
Schl. Res. 100, , (-) ,252
Fire 59, , (-)
EMS 1,177,604 1,345, ,338
Coroner 14, , ,621
Animal Cont. 78, , (-)
Em. Mgmt. 31, , ,252
Roads 1,525,645 1,342, (-) ,486

5. Budget w/Adjustments Actual w/Adjustments Variance
Solid Waste 379, , (-) 78,008
Maint
Health 80, , ,156
Sr. Assist. 52, , ,563
Sr. Nutr. 35, , ,989
Transit ,098 New Account
Rec. Svcs. 234, , (-)
Parks 1,800 8, ,856
Library 127, ,
AG Ext. 65, , ,056

6. Budget w/Adjustments Actual w/Adjustments Variance
Forestry 13, , (-) 1,257
P & Z 93, , (-) 4,893
Airport 24, , (-)
Economic Op. 210, , (-) 79,071
Debt Svc. 50, , (-) 7,569
Transfer to Special Revenue Account:
911 Expense 436, , ,012
911 Revenue 250, , ,221
Overspent ,791

7. Notes 1. Elections + 38,969 Salaries & Travel
2. Gen. Admin ,100 Salaries, Retirement, Attorney Fees, Audit Fees, Travel, Supplies
3. Tax Comm ,369 Salaries, Ads, Supplies
4. Sup. Court ,980 Salaries, Attorney Fees, Repairs
5. Sheriff ,617 Salaries, Workman’s Comp., Group Insurance, Repairs & Maintenance, Attorney Fees, Supplies, Payments to other agencies
6. Jail ,897 Salaries, Workman’s Comp., Group Insurance, Admin Purchased Services, Attorney Fees, Repairs & Maintenance, Travel, Supplies, Electricity
7. Sheriff + Jail ,604 County Total = + 507,730
(2014 Audit = ,398)
8. EMS ,338 Salaries, FICA, Workman’s Comp., Admin Purchased Services, Supplies, Electricity

8. 9. Roads (-) 183,486
10. Solid Waste (-) 78,008
11. Econ. Opp. (-) 79,071 Position Vacancy, Land Bank
12. Debt Svc. (-) ,569
,791 Salaries

9. Observations 1. 2016 Budget vs Actual – Slightly better than 2015
2. Similar results in = Negative Fund Balance
3. Reduce expenditures by $350,000 (+) in 2016
Meet individually with Constitutional Officers and Department Heads
Suspend all Non-Essential Travel
Identify and Dispose of all Excess Property
Declare Public Holidays (Closing the Courthouse)
Freeze hiring and pay increases
Year Plan to Build Fund Balance
Budget with $1M proportional decrements