Berks County Proposed FY2007 Budget County Commissioners Meeting November 16, 2006
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Berks County
Proposed FY2007 Budget
County Commissioners MeetingNovember 16, 2006
Berks CountyFY2007 Budget Presentation
• Budget Schedule• Fiscal Condition and Budget Projections• Budget: Highlights and Service Initiatives• Budget Summary
Berks CountyProposed FY07 Budget
Budget Schedule
• November 16, 2006 Present Proposed FY07 Budget• December 19, 2006 Adopt Final FY07 Budget
• Public Review– County Commissioners’ Office– Budget Office– County Website www.co.berks.pa.us
Berks CountyProposed FY07 Budget
Bottom Line
• The budget utilizes the existing tax rate
• The budget is balanced, expenditures match revenues, so we are not deficit spending and as a result,
• No fund balance is used to balance the budget
2007 BUDGET SUMMARY EXCLUDING CAPITAL PROJECTS FUND
All Funds
Total Revenue $436,269,103
Total Expenses $429,548,316
Excess Revenue over Expenses $6,720,787
General Fund
Total Revenue $203,544,489
Total Expenses $184,833,316
Excess Revenue over Expenses $18,711,173
Berks CountyProposed FY07 Budget
Current Fiscal Conditions
• Budget challenges continue– Assessed value growth– Federal and State budget cuts– Growth in revenue; few options for generating revenue– We have identified efficiencies, made cuts, reallocated resources,
etc. but more needed
• Future Projections– Budget Forecast FY07 thru FY10
Berks CountyProposed FY07 Budget
Personnel/Staffing
• Voluntary Severance wasvery successful in cost
avoidance• Self Insured Health
Coverage was also successful – reserve established
• Short Term/Long Term Disability
• Pension Obligation
• New Positions – 37 FTE’s
Berks CountyProposed FY07 Budget
Initiatives
• Community Corrections• Ag Land Preservation & Open Space• Accounting Software• Reserve Center• Use of Former Berks Heim Facility
– Archives– Veterans’ Affairs
Berks CountyProposed FY07 Budget
Initiatives
• Berks Heim– 2007 Balanced Budget– Efficient Operation– Business Plan
• Practices already in place• Changes in Rate Structure
Berks CountyProposed FY07 Budget
Capital Projects
• Prison Expansion• Community
Corrections• Voice over IP• Accounting Software• Courts – Audio
upgrades, digital recorders
• Parks & Recreation– Connector Trail for
Union Canal– Haycreek Trail– Stonecliff Recreation
Area– Restoration of Gruber
Wagon Works– Antietam Lake
Berks CountyProposed FY07 Budget
• Proposed Designations of Fund Balance
– Additional $2M Self Insured Health ($4M Total)– $4M for 2008 Capital– $2.7 of Tipping Fees for Solid Waste and Recycling
Budget Process Successes
• Level of analysis• Zero based budgeting concept• Departments explain twice as much on twice as many line
items• Communication between all fiscal departments• Budget Office/Purchasing work hand in hand
– Professional Fees, Contracts, Supplies, Equipment, etc– Departments work off of actuals rather than budget
Future Challenge: continue to develop good data, departments understand analysis and cause and effect of revenue and spendingpatterns
Financial Overview
TAX OVERVIEW2006 2007 % Change
Millage Rate 6.935 6.935 0%
Assessed Value 17,366,539,400 17,847,725,700 2.77%
Tax Revenue
Property Tax -General Use $115,054,661 $118,289,786 2.81%Interims $570,501 $585,000 2.54%Tax Claim $3,500,000 $3,500,000 0.00%
Total Tax Revenue $119,125,162 $122,374,786 2.73%
Note: Tax Revenue is net of discounts and uncollectibles of 4.6%.
BUDGET SUMMARY EXCLUDING CAPITAL PROJECTS FUND
All Funds 2006 2007 % Change
Total Revenue $403,337,998 $436,269,103 8.16%
Total Expenses $397,526,202 $429,548,316 8.06%
Excess Revenue over Expenses $5,811,796 $6,720,787 15.64%
General Fund 2006 2007 % Change
Total Revenue $193,787,485 $203,544,489 5.03%
Total Expenses $175,254,115 $184,833,316 5.47%
Excess Revenue over Expenses $18,533,370 $18,711,173 0.96%
Personnel Trend Chart
$118M $130.7M $124.1M $126M
2626
2572
2554
2529
$110,000,000
$112,000,000
$114,000,000
$116,000,000
$118,000,000
$120,000,000
$122,000,000
$124,000,000
$126,000,000
$128,000,000
$130,000,000
$132,000,000
2004 2005 2006 2007Year
Dolla
rs
2480
2500
2520
2540
2560
2580
2600
2620
2640
Head
coun
t
Total Comp FTE's
2007 New Positions
Department FTE'sTotal Comp
Clerk of Courts - Office Support 2 68,297$ Temp 12.31.07Prison Community Corrections 13 758,847$ Qtr Year- Start 10.1.Prison Transition Team 5 235,553$ ExpansionPrison-Co's 8 409,635$ Under StaffedCourts-Supervised Visitation-OS 1 51,256$ 2 Part Time Temp to 8.31.07Court -MDJ -OS 1 37,291$ Part Time only Higher VolumeCYS Kinship Unit-CW's 6 281,589$ Temps Start 7.1.06 ContingentCommissioner - Ag Coordinator 1 85,092$ Economic DevelopmentTotal Full Year impact 37 1,927,560$
Less: 3 Quarters CCC (569,135)$ Less: Half year CYS Kinship (140,795)$
2007 Budget Impact 1,217,630$
2007 Capital Plan
Plan Total $41.9M
Software, $2.1M
Building Equipment,
$500K Intangibles- Easements,
$8M
Park Improvements,
$5.9M
Equipment, $2M
911 Infrastructure,
$1.4M
Building Improvements,
$22M
2007 CAPITAL PROJECTS Fund
Revenue $15M
Expenditures $38M
Recap: Prison Upgrade & Expansion $15.5M Community Corrections $3.8M Other Projects $4.7M Ag Land Easements $8MTotal Capital Assets $32M Open Space Allocations $6MTotal Capital Projects $38M
Revenue represents proceeds from new borrowing for Agland Preservation and Open Space. Target borrowing $36M over 3 years.
Expenditures represent consumption of existing proceeds from1998,1999, 2002 Bond Issues, AgLand Pres Open Space Line of Creditand Health Choices Funds
2007 Revenue by Source
Interfund Transfers6%-$26M
Other Revenue8%-$37M
Real Estate Taxes
27%-$122M Departmental Earnings
14%-$64M
Grants45%-$202M
2007 Expenditures by Function
Cultural/Rec3% ($14M)
Community & Economic Dev
2% ($7M)
Human Services42% ($195M)
General6%-($30M)
Public Works0%-($2M)
Judicial9%-($43M)
Miscellaneous2% ($11M)
Capital Projects8% -($38M)
9111%-($7M) Debt Service
5%-($22M)
Not for Profits1%-($4M)
Youth Det Ctr3%-($12M) Berks Heim
7%-($32M)
Public Safety11%-($50M)
GENERAL FUND BALANCE OVERVIEW
2006 2007Total Fund Balance 79,943,929$ 89,511,835$
Reservations-Cumulative Losses:Berks Heim (9,510,754)$ (8,837,386)$ Youth Detention Center (3,258,264)$ (6,674,239)$ Other Reservations:Worker Comp Trust Fund (2,581,548)$ (2,981,548)$ Hazmat, Encumbrances and Other (1,892,180)$ (1,863,956)$
Designations:Self Insured Health Fund (2,000,000)$ (4,000,000)$ ($2M Additional)Environmental Litigation Fund (875,007)$ (875,007)$ Solid Waste/Recycling Fund -$ (2,739,487)$ (New)Capital Projects - 2008 -$ (4,000,000)$ (New)
Total Unreserved Fund Balance 59,826,176$ 57,540,212$
2007 Consumption of Taxes By Function
Debt Service 18% -$22MHuman Services
8%-$10M
Berks Heim -1% -($2M)
Youth Det Ctr 2%-$3M
Culture/Rec. 4%-$5M
Public Works -2%-($3M)
Public Safety 31%-$38M
Comm - Econ.Dev 1%-$2M
General Govt. 4%-$5M
Not for Profits 3%-$4M
Misc 5%-$5M
9111%-$1M
Judicial26%-$32M
Tax Consumption Comparison by Function
-505
10152025303540
Genera
l Gov
t.
Comm.&Eco
n. Deve
lopment
Public
Safety
Public
WorksCult
ure/R
ec.Berk
s Heim
Youth D
etentio
n
Human S
ervice
s
Debt S
ervice
Judicia
l
Emergenc
y 911
Miscella
neou
s
Not for P
rofits
Mill
ions
Dol
lars
2006 2007
2007 2008 2009
Total Revenue 436,269,103$ 434,531,551$ 438,024,924$
Total Expense 429,548,316$ 445,769,264$ 463,003,010$
Net Surplus/(Deficit) 6,720,787$ (11,237,713)$ (24,978,086)$
Use of Fund Balance -$ 11,237,713$ 24,978,085$
Incremental Mils 0 .475Mil 1.095Mil
Includes Debt Service for 2007 through 2009 related to Agland Preservation / Open Space borrowing $36M.
Includes Debt Service for 911 Infrastructure upgrade and relocation 911/EMA Center $50.3M borrowing/Interest Only 2008-2010Include Prison Expansion / Community Corrections operating costs for 360 inmates in 2008 and 2009 = $8M - 2008, $8.5M - 2009.
Assumes Union contract renewals are no higher than 2007 rates.
3 YEAR FINANCIAL FORECAST
General Fund Balance Projection-Unreserved
2008 2009
Balance @ January 1st - Unreserved $57,540,212 $45,129,384
Changes in Reservations and DesignationsIncrease in Worker Comp Trust Fund ($400,000) ($400,000)Increase Tipping Fee Reserve for Solid waste ($2,700,000) ($2,700,000)Enterprise Fund Adjustments:Berks Heim ($1,331,000) ($1,331,000)YDC ($425,697) ($425,697)Communications-911 ($316,418) ($316,418)Use of 2007 Capital Designation $4,000,000 $0 Projected Surplus or (Deficit) ($11,237,713) ($24,978,085)
Unreserved Fund Balance (Deficit) @ December 31st $45,129,384 $14,978,184
Note: Assumes no headcount is added in 2008 or 2009.Note: Enterprise Fund adjustments represent depreciation of assets net of new capital asset purchases which are capitalized and depreciated.
Comments and Questions
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