The County of York

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Adopted:December 18, 2013

…planning for sustainability

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Did we meet our objectives?

Did we meet our objectives?

Integrated new Patriot telephone system within 911 radio infrastructure“Go Live” date February 2014

On-line bidding and vendor registration system in design development phase; full implementation expected 1st quarter 2014

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Developed build-out plans for Judicial Center 5th Floor Includes multiple configurations Project cost estimates range from $6.0 million to $8.5

million

Completed cost reduction and operations efficiency projects at Pleasant Acres Nursing & Rehabilitation Center Completed $1.7 million Laundry upgrade at PAN&RC

Improved efficiency and productivity Reduced cost of operations

Implemented new Answers On Demand billing and services reporting software

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Notable Achievements in 2013

Initiated planning process for new 911 Radio System upgrade System migration required by 2012 Middle Class Tax

Relief Act law Contract approved for new frequency identification and

licensure Contracts approved for system development:

Harris Radio Alcatel-Lucent Safety, Security and Communications Consultants

Project is estimated to cost approximately $30 million Project is currently on hold pending further input from

FCC and federal officials 6

Notable Achievements in 2013

Notable Achievements in 2013

Upgraded Citrix software from v4.5 to v6.5 Improved service and stable platformEstimated project completion in 2014

Integrated HP Slate 900 units into high-volume portable reporting systemsMH/IDDTreatment Courts Initiative will continue to be expanded in 2014

Replaces more costly laptop computers

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Notable Achievements in 2013

Resumed operating and fiduciary responsibility for Marketway West facility Action resulted from mortgage default by HW York

Properties Facility now managed by Bennett Williams Property is under Sales Agreement with Yohn Property

Management, York, PA

Issued RFP for Voice Over Internet Protocol

telephony system for County of York Pilot program in progress at several satellite and MDJ

offices8

Notable Achievements in 2013

Introduced new Health Savings Account (HAS) health benefit plan Empowers employees to manage their healthcare dollars 20% of eligible employees participating upon initial

enrollment PSSU (MH/IDD & Drug & Alcohol) bargaining unit also

participating

Implemented Exclusion Screening PA DPW Medical Assistance Bulletin requirement Requires all employees and all County vendors be

screened for Medicare/Medicaid fraud

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Estimated $9.0 million fund balanceTotal General Fund spending

$4.3 million under budgetTax revenues $777,000 above plan ICE revenues $2.6 million below budgetPAN&RC subsidy $1.2 million below budget 911 subsidy $1.6 million below budgetGeneral Fund operating budgets $2.4 million below

budget

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2013 RESULTS

Seeking financial stability…

Tax Revenues were higher than anticipated, reflecting

leveling off or reduction in foreclosures

General Fund operating expense declined for second year in a row, demonstrating strong fiscal controls and management by Elected Officials and Dept. Directors

Potential future bond refundings could generate significant debt service cost reductions

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FAVORABLE TRENDS:

Continued reliance on one-time debt service refunding opportunities to balance budget

Health care costs continue to increase at 7% annually

ICE daily population is trending downward; lack of guaranteed population creates variable income experience

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UNFAVORABLE TRENDS:

Bargaining unit contract increases have moderated, but union wages continue to out-pace non-bargaining employee salariesDifferential compresses compensation program

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UNFAVORABLE TRENDS:

2013 Year End Cash Position

No draw down was required

Year-end Unrestricted Cash Balance = $9.0 M

$20 Million TRAN will continue to be required to provide gap financing in 2014

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Dollars in Thousands

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… working toward sustainability

Total County Budget GENERAL FUND

Principal County Operating Budget $186.4 $188.1 Dedicated Library Tax 2.5 2.5

Capital Reserve Fund PROPRIETARY FUND

York County Nursing Home 40.8 42.8

911 County Control 17.1 16.8 SPECIAL REVENUE FUND

Principal Human Services Budget 94.2 93.8 Domestic Relations Budget 5.1 5.1 Housing, CDBG & Liquid Fuels Budget 88.6 87.8

FIDUCIARY FUND Retirement Fund 13.2 16.3 Tax Claim 22.1 23.5

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2013 2014

TOTAL BUDGET $ 470.0 $ 476.7

Dollars in Millions

2014 Budget Objectives

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Develop strategy for migrating 911 radio system to new public safety spectrum

Implement County-wide Voice Over Internet Protocol telephony system

Finalize plan for Judicial Center 5th Floor build-out

The Bottom Line…2013 General Fund

Budget$188,876,930

Millage Rate = 4.52 8.9% increase from

2012 Includes Dedicated

Library Tax (.1 Mill)

2014 General Fund Budget$190,561,484

Millage Rate = 4.52 No increase from 2013

Includes Dedicated Library Tax (.1 Mill)

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General Fund Expense Summary by Sector

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How Your Tax Dollars Are Utilized...

Total General Fund = $190,561,484

Note: Prison operation comprises49% of total sector costs

General Fund Growth Trend

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Dollars in Thousands

$184,548,761 $190,561,484

2013 Est 2014 Bud

Incr.

3.3%

Average Growth Per Year: 2001 – 2013 +4.5% 2014 + 3.3%

GOVERNMENT ADMINISTRATION

Includes:Support functions Debt serviceEmployee benefits

20134Budget = $71.4M

Debt Service up $1.7 million

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Dollars in Thousands

Government Administration

Major impacts:Benefit costs up $2.6 million

Retirement Plan contribution (ARC) flat at $10.0 million

Health care claims costs are up 7% from 2013 Partially offset by higher employee contributions

Debt Service costs are up $1.7 million from 2013 Anticipated refunding of 2006 bonds will

provide $2.9 million of debt service relief

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Government Administration

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+1%

+7%

Dollars in Thousands

+12%

COURT SYSTEM & PUBLIC SAFETY

Includes: Court & Court related

functions Corrections Public Safety

2014 Budget = $90.9M Total expenses are down

$1.3 million or 1.4%

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Dollars in Thousands

Court System & Public SafetyMajor Impacts:

Prison operational costs up $844,000Average daily ICE population projected to

decrease by 100 detainees Annual ICE revenue projected to decrease $2.9 million Projected 2014 “out-of-county” inmate daily

population : ICE - 750 DOC - 50

2013 actual daily ICE population estimated at 756

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Court System & Public Safety

Average York inmate population is stable due to alternative sentencing programs 2013 average is 1,480

ICE population is becoming increasingly unstable 2014 projected average

population is 750 2013 average was 745

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Average Daily Prison Population

Court System & Public Safety

Major Impacts (Cont’d):911 Operations subsidy down $1.8 million

Reflects increased PEMA funding for 2014

Court Admin and MDJ budgets down $278,000 and $164,000, respectively Special Counsel for Juvenile delinquency cases

reduced $360,000

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Court System & Public Safety

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2%

+2%

-21%

Dollars in Thousands

-8%

HUMAN SERVICES

Includes:CY&FMH/IDDArea Agency on AgingPAN&RCVeterans Affairs

2014 Budget = $18.9 Million

Total expenses down $1.1 millionPAN&RC subsidy down $1.4 MCY&F subsidy up $354,000

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Dollars in Thousands

Human ServicesMajor Impacts:

PAN&RC subsidy down $1.4 million from 2013 2014 subsidy is $5.7 million Reflects improved operating economies and increased

Medical Assistance billing efforts PAN&RC population is 90% Medicare/Medicaid

dependent

CY&F subsidy is up $354,000 Reflects increases in child placement costs

Area Agency on Aging subsidy is down $50,000 due to reduced state funding

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Human Services

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-20%

+3%

0% -7% -1%

Dollars in Thousands

OTHER EXPENSES

Includes:Government Services

Planning Commission Conservation District Ag Preservation Rabbittransit YCEA

$1.4 M of Discretionary allocations

2014 Budget = $9.3 MillionExpenses are down $435,000

or 5%

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Dollars in Thousands

Other ExpensesMajor Impacts:

Includes $100,000 for City Nuisance Abatement officers

Most Special Allocations held to 2013 levelNew allocations include:

Criminal Justice Planner (YCPC) $60,000 Byrnes Health Center 5,000 Mid-Penn Legal Services 7,000 PA Immigration Resource Ctr. 3,000

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Other Expenses

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-7%

0%

Dollars in Thousands

Millage Rate Distribution

Govt Admin $ 55,934,259 1.97

Court System &Public Safety

$ 45,658,522 1.61

Human Services

$ 18,882,134 .67

Other Expenses

$ 5,361,664 .17

Library Tax $ 2,450,000 .10

TOTAL $ 128,286,579 4.5235

SECTOR 2014 BUDGET (1) MILL RATE

Note (1): Budget expense net of revenue offsets

Tax Rate HistoryCounty taxes have risen .52 mills since 2008, or

13% Average 2.0% / year No increase for 3

consecutive years: 2010 through 2012

% Increase per year: 2008 2.30% 2009 3.75% 2010 -0- 2011 -0- 2012 -0- 2013 8.90% 2014 -0-

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4.00

Millage RatesMills

4.15 4.15 4.15 4.15

4.52 4.52

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School Taxes CountyTaxes

MunicipalTaxes75%

17% 8%Avg. School Taxes 19.76 millsAvg. County Taxes 4.52 millsAvg. Local Taxes 1.98 mills

For every real estate tax dollar paid in York County…

26.26 millsTotalBased on 2012 municipal & school data

2014 Budget In summary…

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2014 Budget Highlights

No tax increase for 2014 Millage rate remains at 4.52 millsDedicated Library Tax remains at .1 mills

Total Consolidated Budget = $476,710,065General Fund Budget = $190,561,484

2014 budget does not require drawdown on $9 Million Unrestricted Fund Balance

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The County of York

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