1. Walworth County 2011 Preliminary Budget Planning for the future

2. The Budget is a legal document is a legal document insures fiscal control insures fiscal control is a planning tool is a planning tool

3. Property Tax Bill School district(s) School district(s) County of Walworth County of Walworth City, town or village City, town or village Gateway Technical College Gateway Technical College State of Wisconsin State of Wisconsin Special taxing districts Special taxing districts

4. County Tax Library Levy Library Levy Debt Service Levy Debt Service Levy Children with Disabilities Education Board (CDEB) Levy Children with Disabilities Education Board (CDEB) Levy Other Operating Levy Other Operating Levy

5. Library Levy 2010$1,403,576 2011$1,462,040 Change$58,464+4.17% Wisconsin Statue 43.64(1) provides for the Library tax levy.

6. Debt Service Wisconsin Statute 67.03(1) limits the amount of debt that can be issued by a County to 5% of the equalized value of taxable property.General Debt Levy LHCC/CDEB RequiredPayments2010$5,190,603$1,947,993$8,818,389 2011$4,177,192$1,900,111$7,169,363 Change($1,013,411)$47,882($1,649,026) %(19.52%)(2.46%)(18.70%)

7. Debt Projection

8. Future Bonded Capital Projects Estimated Cost 2011 Road Construction $8,000,000 2013 Road Construction $6,000,000 2014 Jail Expansion $9,500,000 2015 Road Construction $7,000,000 Future Goal: Continue to look for ways to reduce the need to borrow.

9. Children with Disabilities Education Board (CDEB) Levy 2010$8,557,432 2011$8,500,312 Change($57,120)(0.67%) CDEB is not a uniform tax

10. Other Operating 2010$43,936,256 2011$46,651,081 Change$2,717,825+6.18% The balance of county departments

11. 2011 Preliminary Budget 2010 Tax Levy Average Mill Rate 2011 Tax Levy Average Mill Rate Library$1,403,576$0.093642$1,462,040$0.101179 Debt Service $5,190,603$0.346302$4,177,192$0.289077 CDEB$8,557,432$0.585762$8,500,312$0.588253 Operating$43,936,256$2.931297$46,651,081$3.228429 Total Tax Levy $59,087,867$3.957003$60,790,625$4.206938

12. Equalized Values

13. Calculating the Tax $150,000 house (assuming 100% assessment ratio): $150,000 house (assuming 100% assessment ratio): 1. (150,000 / 1,000) = 150 2. 150 * 4.206938 = 631 $631 Walworth County taxes $631 Walworth County taxes

14. 1992 Operating Mill Rate Cap Wisconsin State Statute 59.605 imposes an operating levy rate limit on counties. The operating tax levy rate may not exceed the 1992 rate. This limit excludes library, debt service and the CDEB tax levies. Wisconsin State Statute 59.605 imposes an operating levy rate limit on counties. The operating tax levy rate may not exceed the 1992 rate. This limit excludes library, debt service and the CDEB tax levies. 1992 Operating mill rate 3.846215 1992 Operating mill rate 3.846215 2010 Operating mill rate 3.231416 2010 Operating mill rate 3.231416 Under the cap (0.614799) or ($8,883,896) Under the cap (0.614799) or ($8,883,896)

15. 2005 State Levy Limits (as amended in 2009) Limit excludes CDEB, library aid, and increases in debt service payments Limit excludes CDEB, library aid, and increases in debt service payments Limit allows for carry forward of unused 2007 levy (2008 purposes). Limit allows for carry forward of unused 2007 levy (2008 purposes). Under limit by $3,657,882 Under limit by $3,657,882 The increase may not exceed the greater of 3% plus terminated TID (0) or the increase in net new construction (0.091%) plus terminated TID (0). The increase may not exceed the greater of 3% plus terminated TID (0) or the increase in net new construction (0.091%) plus terminated TID (0).

16. Self-Imposed Limit The Walworth County Board established a goal limiting growth in the tax levy: The Walworth County Board established a goal limiting growth in the tax levy: Calculated levy goal4.59% Calculated levy goal4.59% Self-imposed recommendation2.89% Self-imposed recommendation2.89% 2010 levy increase2.88% 2010 levy increase2.88% Under calculated goal (1.64%) or ($1,011,739) Under calculated goal (1.64%) or ($1,011,739) Under recommended goal (.008%) or ($4,881) Under recommended goal (.008%) or ($4,881)

17. 2011 Preliminary Expenditures

18. Wages & Benefits – 49%

19. Full-time Equivalents (FTE)

20. Wage/Benefit Comparison Wages Benefits Benefits without OPEB

21. Other Post Employment Benefits (OPEB)

22. OPEB Liability by Category

23. 2011 Preliminary Revenues

24. Unrestricted Equity 2009 Actual % of Revenues Available 2011 Add/(Use) General Fund $19,188,279*24.41% $ 3,468,655 ($773,800) CDEB$1,294,18618.76% $ - ($20,000) Public Works $1,008,040*16.61% $ - ($19,425) ($19,425) LHCC$5,556,13456.0% $ 3,571,743 ($1,210,736) County Ordinance states target reserves should be between 15-20% of allowable revenues County Ordinance states target reserves should be between 15-20% of allowable revenues * Less the approved usage of funds in 2010.

25. Insurance Unrestricted Equity 2009 Actual Upper Range Available 2011 Add/(Use) Health Ins $6,634,236$5,192,019$1,442,217($645,271) Dental Ins $252,101$235,265$16,836$9,656 Work Comp $648,085$276,863$371,222($145,200) Risk Mgmt Risk Mgmt*$4,482,988$4,000,000$482,988($379,905) County Ordinance states Health, Dental and Workers Comp reserves should be a minimum of 3 to 4 months of prior years average claims County Ordinance states Health, Dental and Workers Comp reserves should be a minimum of 3 to 4 months of prior years average claims * Target Risk Management reserve is $4,000,000

26. Saving for the Future Road Construction Road Construction Required severance benefits/payouts Required severance benefits/payouts Election equipment Election equipment Parks Parks

27. Appropriation Allocation

28. CDEB Budget Factors Full Time Equivalent Positions Full Time Equivalent Positions 2006 – 196.89 FTEs 2006 – 196.89 FTEs 2011 – 118.22 FTEs 2011 – 118.22 FTEs Change of 78.67 positions State Aid ($390,000) State Aid ($390,000) Payroll Costs ($467,000) Payroll Costs ($467,000)

29. Dept of Public Works Central Services, Facilities, Highway Central Services, Facilities, Highway $136,000 decrease in Highway state aid and state reimbursements $136,000 decrease in Highway state aid and state reimbursements $163,000 increase in employee payouts $163,000 increase in employee payouts $123,000 increase in depreciation $123,000 increase in depreciation

30. Lakeland Health Care Center 10 Year Plan

31. Insurance Funds Health Insurance:Health Insurance:  Cost savings via third party vendors  Claims expense down  Employee wellness initiatives  Overall health of employees/spouses  Federal healthcare reform plan  0% increase for 2011 premiums Risk Management Insurance:Risk Management Insurance:  New safety coordinator

32. Tax Levy – 40.9% $60,790,625 Tax Levy – 40.9% $60,790,625 Balanced budget Balanced budget The tax levy is the difference between the expenditures and all other revenues. The tax levy is the difference between the expenditures and all other revenues.

33. Historical Tax Levy Increases 2010 change in levy ranked 46th of 72 counties 2010 change in levy ranked 46th of 72 counties

34. Historical Average Mill Rates Out of 72 Counties, Walworth County: Out of 72 Counties, Walworth County:  Ranked 54th for 2010 mill rate ($3.94) compared to avg ($4.76)  Ranked 53rd for change in mill rates

35. The 2011 Walworth County Preliminary Budget is available for review in the County Clerk & Finance offices and on the County’s website. www.co.walworth.wi.us