2010 Proposed Budget Presentation

8/8/2019 2010 Proposed Budget Presentation

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2010Preliminary Budget

Douglas County, Colorado

October 27, 2009


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Todays Presentation

2

2009 Forecast

Major Theme

2010 Recommended Preliminary Budget

Detail by Fund


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Where Do We Currently Stand?2009 Forecast

Current Forecast within 1%

Result of adjustments made from 2008 to 2009

Sales and Use Tax projected down 16.5%

Funds capital projects

All Funds have adequate fund balance to

manage 2009 shortfalls

2010 forecasts are adjusted to reflect continued

revenue trends 3


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Major Theme Future Property Tax Forecast Major Focus

Next re-appraisal period 2012 Forecast 16% decrease

Residential Forecast 10% decrease

Commercial 20% decrease Vacant Land 25% decrease

General Fund impact $14.3 million decrease

Actively managing this forecast


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Favorite Budget Gimmicks

What NOT to do From David Smith, Maricopa County Manager

Undisciplined revenue estimates that are inevitably wildly

optimistic New revenue sources budgeted at unrealistic levels

Using capital dollars for operating expenses

Using one-time sources of funds for recurring expenses

Early retirement buy-outs without eliminating the retiredfrom positions

Spend down fund balances to support the operating budget

Projecting unrealistic efficiency savings from processchanges

Hoping to luck out that the economy will turn!

And Douglas County does NOT do any of these 5


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2010 Budget AssumptionsFor Staff Recommended Budget

Adopt 1 year budget

Mill levy allocation remains the same All Funds are balanced

All Funds meet fund balance/reserve policy

Continued emphasis on business-friendly culture

Incorporates 5-year Capital Improvement Projects plan

Match on-going expenditures with on-going revenues

Built into forecast:

Fixed Charges Statutory increases

No salary or benefit increases built in

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2010 Revenue Forecast Property Taxes

1.5% increase over 12/10/08 valuation

Sales and Use Taxes

Auto use down 11.0% from 2009 projections Building use down 16.7% from 2009

projections

Sales tax holding flat with 2009 projections

Major revenues (General Fund) Down 3.0% from 2009 projections

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County Overview Summary2010 Preliminary Budget is $218.8 million

Major Revenues:

Property Taxes

Sales Taxes Intergovernmental

Major Expenditures by function:

Capital Improvements

Public Safety

Public Works8


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County Overview SummaryRevenues

Sources of Funding Revenues

Property Taxes 104,938,921$Sales & Use Taxes 34,010,000

Specific Ownership Taxes 6,501,800

Licenses & Permits 3,310,300

Intergovernmental 34,603,776

Charges for Services 13,410,225

Fines & Forfeits 1,108,800Interest Earnings 3,566,000

Miscellaneous 14,074,040

Total Revenues - All Funds 215,523,862$

Internal Service Funds 2,183,338

Use of Carryover Funds 1,135,669

Total Sources of Funds 218,842,869$

1.6%6.4%

1.0%

0.5%

48.1%

15.5%

3.0%

1.5%

15.8%

6.1%

0.5%

9


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County Overview SummaryExpenditures by Category

Spending Category Expenditure

Personal Services 87,152,962$Supplies 4,782,565

Controllable Assets 169,000

Purchased Services 26,875,486

Building Materials 4,483,990

Fixed Charges 8,774,481Debt Services 9,731,400

Grants,Contributions,Indeminties 25,889,883

Intergovernmental Support 9,335,602

Interdepartmental Charges 94,982

Capital 39,142,518Contingency 2,410,000

Total Expenditures 218,842,869$Supplies

2%

Controllable Assets

0%Building Materials

2%

Fixed Charges

4%

Debt Service

4%

Intergovt Support

4%

Interdept Charges

0%

Personal Services

41%

Grants, Contributions

12%

Purchased Services

12%

Capital

18%

Contingency

1%

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County Overview SummaryExpenditures by Function

Function Expenditures

Capital Improve. & Infrastructure 44,344,699$

Clerk & Recorder 5,666,589Community Development 6,780,011

Contingency Reserve & Overhead 2,433,802

Coroner 1,298,865

County Assessor 3,607,112

County Attorney 1,202,737

County Commissioners & Admin. 5,200,484

Debt Service 9,731,400District Attorney 6,628,643

Finance 1,723,209

Health & Human Services 32,767,201

Human Resources 956,603

Information Technology 8,380,453

Public Safety 46,501,750Public Works 38,109,902

Self Insurance Funds 2,263,650

Treasurer 1,245,759Total Expenditures 218,842,869$

Treasurer

0.6%

Self Insurance Funds

1.1%

Finance

0.8%

Health & Human

Services

15.0%

Human Resources

0.5%

Info

rmatio

nTechn

ology3

.8%

Publi c Safety

21.2%

Publ ic Works

17.4%

County

Assessor

1.6%

County Attorney

0.5%

DebtService4.4%

DistrictAttorney3.0%

Contingency

Reserve &

Overhead

1.1%

BOCC/Adm.2.4%

Coroner

0.6%

Comm Plan

3.1%

C&R 2.6%

Capital Improve. &

Infrastructure

20.3%

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County Overview SummaryPrior Year Comparison

$-

$20,000,000

$40,000,000

$60,000,000$80,000,000

$100,000,000

$120,000,000

$140,000,000$160,000,000

2009 $160,192,808 $7,970,851 $69,580,069

2010 $158,703,471 $16,365,417 $43,773,981

Operating Federal Grants Capital

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General Fund

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General Fund OverviewRevenue Forecast:

Net change - $3.0 million or 3.1% decrease Property Taxes 3.1% increase

Due to increase in assessed valuation

Licenses & Permits 31.4% or $1.4 million decrease Building Permits 44.4% or $800,000 decrease Cable Franchise Fees 23.3% or $429,000 decrease

Intergovernmental 38.1% or $1.3 million decrease

Earnings on Investments 30% or $826,000 decrease

Transfer from Justice Center 18.2% or $1.5 milliondecrease

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Expenditures Forecast:

Salaries and related benefits $787 k or 1.3% decrease 35 positions closed in 2008 & 2009

No salary increases

Purchased services decreased $390 k or 1.9%

Fixed Charges $950 k or 17.2% decrease

Continue to set aside 50% of Business PersonalProperty Tax for community minded initiatives

Economic Development

Water Initiatives

General Fund Overview (Cont)

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( $ 951,050)- 7.5IT

($ 48,660)- 1.0Clerk & Recorder

($ 21,300)- 0.5CSU Extension

($ 489,300)- 4.0Public Works

($ 46,000)- 1.0Finance

($1,390,110)-14.0CPSD

($3,938,890)-35.0Total

($ 154,770)- 2.0County Admin

($ 281,100)- 5.0Assessor

Amount SavedFTEs ReducedDepartment

Positions Closed in 2008 & 2009:

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Items built into forecast

Fixed Charges 17.2% or $950,000 decrease Tri-County population increase $71,607

District Attorney population increase $96,978

2009 Mid-Year FTE Additions 2 Court Deputies $100,000

Statutory Program Specialist $65,000

Prior Year Board Commitments (effective in 2010) Transfer 1 FTE from LEA Fund to General Fund ($57,600)

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Law Enforcement Authority(LEA) Fund

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Primary Revenues

Property Taxes (4.5 mills) $13.5 million Fines and Forfeits $1,057,000

Total Revenues $16.2 million

Primary Expenditures Salary & benefits $12.7 million

Fixed Charges $1.3 million

Total Expenditures $15.9 million Mid-year Addition of 1 FTE to coordinate CSV

FTEs reduced by 1 - transferred to General Fund

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Fund Highlights:

Law Enforcement Authority Fund


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Justice Center Sales & Use Tax

Fund

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Primary Revenues

Sales and Use Taxes (0.43%) $14.6 million

Primary Expenditures

Transfers General Fund Justice Center Operations $6.8 m Debt service on revenue bonds $2.7 m

Capital requests $4.6 m North Substation furniture/fixtures/equip $2.0 m Dispatch Radio Consoles Replacement $1.6 m

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Fund Highlights:

Justice Center Sales & Use Tax Fund


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Human Services Fund

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Primary Revenues

Property Taxes (0.316 mills) $1.4 million Intergovernmental (Federal & State funding) $24.0 million


Salary & benefits $3.3 million EBT (Electronic Benefit Transactions) $21.4 million

New Requests 3 FTEs (80% reimbursed from State)

1 Child Protection Caseworker Supervisor $15,310 (net to County)

1 Child Protection Caseworker $12,429 (no cost to County)

1 Child Protection Clerk $8,847 (net to County)

These positions have a budget neutral affect on the fund 23

Fund Highlights:

Human Services Fund


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Open Space Sales and Use Tax

Fund

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Primary Revenues

Sales and Use Taxes (0.17%) $5.8 million Primary Expenditures

Salary and benefits $599,000

Transfer to Parks Sales & Use Tax Fund $912,000 Debt service on revenue bonds $3.2 million

Major Projects

Palmer Divide trailhead and trail $250,000 Bayou Gulch trail improvements $250,000

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Fund Highlights:

Open Space Sales & Use Tax Fund


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Parks Sales and Use Tax Fund

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Primary Revenues

Sales and Use Taxes $913,000 Cash-in-lieu $150,000


Debt service on revenue bonds $796,200 Capital projects $320,000

Macanta Park perimeter fencing $150,000

Regional & Local park improvements $100,000

Central irrigation controls $70,000

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Fund Highlights:

Parks Sales & Use Tax Fund


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Conservation Trust Fund

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Primary Revenues

Intergovernmental Lottery proceeds $1.0 million


No projections planned for 2010

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Fund Highlights:

Conservation Trust Fund


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Primary Revenues

Re-appropriation each year from unspent prior yearfunds

Primary Expenditures Purpose of fund to account for expendituresassociated with Federal, State, or Local declarationsof disaster and is to cover costs from date of

declaration to the date recovery begins

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Fund Highlights:

Emergency Fund


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Road & Bridge Fund

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Primary Revenues Property Taxes (4.493 mills) $20.3 million

Auto Ownership Taxes $6.5 million

Highway User Tax Funds $5.0 million


Salaries & benefits $8.2 million R&B Admin, Maint of Condition, Snow Removal, Traffic Services, Fleet Mgmt

Intergovernmental Support (Sharebacks) $4.5 million Aurora, Castle Rock, Larkspur, Littleton, Lone Tree, Parker,

Castle Pines North

Capital Improvement Projects $12.0 million Pavement management $5.0 million

CIP $5.7 million

Vehicle replacements $250,000

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Fund Highlights:

Road and Bridge Fund


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Positions Closed in 2009

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Fund Highlights:


($ 556,600)-7Total

($ 255,000)-4Maintenance ofCondition

($ 52,600)-1Fleet

($ 249,000)-2Administration


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Major Projects

Ridgegate / Mainstreet / Peoria $2.5 m

DC16 over Plum Creek bridge replacement $1.7 m

Newlin Gulch channel improvements $400,000

Traffic signal maintenance $500,000

Drainage projects $500,000

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Fund Highlights:



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Roads Sales and Use Tax Fund

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F d Hi hli h


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Primary Revenues

Sales and Use Taxes (0.4%) $13.6 million Bond issue $13.5 million

Primary Expenditures Intergovernmental Support (Sharebacks) $4.2 m

Castle Rock, Larkspur, Parker

Debt service on revenue bonds $1.6 m

Capital outlay - CIP projects $19.1 m

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Fund Highlights:Road Sales & Use Tax Fund


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Fund Highlights:

Road Sales & Use Tax Fund

Major Projects

Hess/Stroh Road extension $10.5 m

Ridgegate / Mainstreet / Peoria $4.6 m

Broadway & C-470 improvements $3.0 m

Lincoln Ave multi-modal improvements $1.0 m


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Capital Expenditures Fund

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Fund Highlights:

Capital Expenditures Fund

Primary Revenues

No on-going revenue sources Primary Expenditures

Miscellaneous Facilities Improvement and MaintenanceProjects of $200,000

COP payments for Miller and Human ServicesBuildings $1.4 million

Fund Balance

Reserve $5.0 million for future facility needs Reserve $6.3 million for Miller Building and Human

Services Certificates of Participation


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Budget Process

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BCC Budget Work sessionsNov 3 & 16

Engineering provides CIP to FinanceNovember 1

Public Hearing Present Budget to Board for AdoptionDecember 15

Public Hearing Preliminary Budget PresentationOctober 27

2010 Adopted Budget Book available onlineFebruary 26

2010 Budget-in-Brief distributedJanuary 29, 2010

Preliminary Budget presented to BoardOctober 14, 2009


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Questions?

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2010 Proposed Budget Presentation

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