Budget Presentation

Boone County Fiscal Court

Fiscal Year 2001-2002

General Fund

• Total General Fund Budget – FY02 - $68,269,564

– FY01 - $43,470,464

– FY00 - $42,057,870

– FY99 - $28,593,702

05,000,000

10,000,00015,000,00020,000,00025,000,00030,000,00035,000,00040,000,00045,000,000

Other Capital

FY99FY00FY01FY02

General Fund Balance

$0

$3,000,000

$6,000,000

$9,000,000

$12,000,000

$15,000,000

$18,000,000

$21,000,000

FY95 FY96 FY97 FY98 FY99 FY00 FY01

General Fund Operating Revenue Breakdown

Taxes77%

Interest3%

InterGovernmental 11%

Licenses/Permits4%Charges for

Services1%

Miscellaneous2%

Excess Fees2%

Tax Revenue Breakdown

School Board15%

911 User Service3%

Deed Transfer2%

MV/Watercraft2%

Tangible9% Real Property

17%

Motor Vehicle Rental

6%

MH/MR/Aging5%County Payroll

40%Net Profit1%

Tax Revenue Breakdown, cont’d.

• 67% of Total Operating Revenues

• Total tax revenue - $31,900,507– 60% derived from payroll taxes – 29% passed through to other entities– 11% exclusively business tax– 24% residents only

General Expense Breakdown

• General Government

• Protection to Persons and Property

• General Health and Sanitation

• Social Services

• Recreation and Culture

• Capital Projects

• Administration and Reserves

Expense Breakdown Percentages

Social Services2%

General Health1%Recreation

2%

Administration21%

General Government

5%

Protection10%

Debt Service2%

Other Capital Projects

57%

General Government - 5%

• Consists of twelve departments• Total General Government - $3,605,089

Fiscal Court5%

Coroner2%

County Clerk2%

County Atty3%

2%

PVA5%

Finance12%

Property Maintenance

31%

Human Resources

6%

Information Services

21%

Judge/Exec10%

Election Comm3%

General Government Comparison

$0

$300,000

$600,000

$900,000

$1,200,000

Judge/ExecutiveFiscal Court

Finance

Human Resources

Information Services

Property Maintenance

Comparison of FY99 to FY02

FY99 Actual FY00 Actual FY01 Budget FY02 Budget

General Government, cont’d

$0

$25,000

$50,000

$75,000

$100,000

$125,000

$150,000

$175,000

$200,000

Attorney Clerk Coroner PVA Election

Comparison of FY99 to FY02

FY99 Actual FY00 Actual FY01 Budget FY02 Budget

Protection to Persons and Property - 10%

• Consists of six departments

• Total Protection to Person and Property - $6,833,552

Police 70%

Juvenile Detention2%

Public DefenderEmergency Mgmt

6%

Water Rescue2%

Building Inspector8%

Protection Budget ComparisonComparison of FY99 to FY02

$0

$100,000

$200,000

$300,000

$400,000

$500,000

$600,000

JuvenileDetention

BuildingInspector

WaterRescue

EmergencyMgmt

FY99 Actual FY00 Actual FY01 Budget FY02 Budget

$0

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

Police/Sheriff

General Health and Sanitation - 1%

• Consists of only one department - – Animal Control

Total General

Health and

Sanitation -

$421,584

General Health Budget Comparison

$0

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

$350,000

$400,000

$450,000

Animal Control

FY99 Actual FY00 Actual FY01 Budget FY02 Budget

Social Services - 2%

• Consists of three departments

• Total Social Services - $1,185,111

Human Services31%

Maplewood66%

CAC3%

Social Services Budget Comparison

$0$100,000$200,000$300,000$400,000$500,000$600,000$700,000$800,000$900,000

Maplewood Human Service

FY99 Actual FY00 Actual FY01 Budget FY02 Budget

Recreation and Culture 2%

• Consists of only one department -– Parks and Recreation

Total

Parks and

Recreation -

$1,148,171

Recreation and Culture Budget Comparison

$0

$200,000

$400,000

$600,000

$800,000

$1,000,000

$1,200,000

$1,400,000

Parks and Recreation

FY99 Actual FY00 Actual FY01 Budget FY02 Budget

Debt Service - 2%

• Total General Fund Debt Service - $1,865,565

• Decreased by 31%

Debt Service - cont’d.

• Two bonds are paid from the General Fund

– $6.025 million - 1992 Multiple projects• Camp Ernst Park, Maplewood gym, GIS Equipment,

Waterline Construction, Storm Water, etc.

• Refinancing in June 2001

• Maturity Date - December 15, 2012

– $6.0 million - 1999 Multiple Projects• Roads, Storm Sewer, Sanitary Sewer, Parks, Restricted

Custody Center

• Maturity Date - November 1, 2008

Debt Service, cont’d.

• One lease/purchase agreement paid from the General Fund– Pass through money:

• Point Pleasant Fire - $850,000– Maturity Date - January 20, 2011

Capital Projects - 57%

• Buildings - $15,060,900

• Streets and Highways - $1,750,000

• Water Projects - $11,000,000

• Sewer Projects - $315,000

• Parks Projects - $2,980,000

• Other Capital Outlay - $8,532,587

Buildings - 38%

• New Public Safety Center– General Obligation Bond Issue

– $15,000,000

• Animal Control Building Improvements– Closed the Building Improvement Account

– Funded by Donations and Interest

• Swimming Pool Project– Closed the Swimming Pool Account

– Funded by Donations and Interest

Streets & Highways - 4%

• Florence - Hopeful Road Connector - $550,000

• Mall Road Master Plan- $50,000

• Conrad Lane Expansion - $300,000

• Industrial Road Area Improvements - $150,000

• Dream Street Improvements - $700,000

Water Project - 28%

• Rural Water System Expansion Project– Phase I– $8,000,000 to be financed with a General

Obligation Bond– $3,000,000 to be paid from the General Fund

Sewer Projects - 1%

• Donaldson Road - $40,000

• Boone Aire Road - $150,000

• Scattered Sewer Assessments - $75,000

• Other Various Projects - $50,000

Parks Projects - 8%

• Purchase of Land for Park Development– $2,500,000

• South Fork Park - Florence– $100,000

• Gun Powder Creek Park– $380,000

Other Capital Outlay - 22%

• Total Other Capital Projects -

$8,532,587

Administration and Reserves

• Contracted Services• Contributions• Utilities/Insurance• Fringe Benefits• Reserves

• Total Administration

$14,149,367

Reserves28%

Fringe Benefits

24%

Contracts37%

UtilitiesInsurance

9%

Contributions2%

Contracted Services - 37%

• Total of twelve contracted agencies

• Five largest:– TANK - $2,001,517– PSCC - $1,525,310– Dept for Juvenile Justice - $600,000– Boone Co Board of Education - $500,000– Planning Commission - $445,000

Contributions - 2%

• Total of eleven organizations

• Five largest:– Saint Luke Hospital– Fire Chief’s Association– Florence Disability Committee– Boone County Urban Forestry Comm.– Dinsmore Foundation

Fringe Benefits - 24%

• Employer Share of Social Security

• Employer Share of Retirement

• Health/Dental/Life Insurance

• Unemployment Insurance

• Worker’s Compensation

Unemploy.1%

Worker's Comp

5%

Social Security

16%

Retirement20%

Health Insurance

58%

Administration Budget Comparison

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

4,000,000

4,500,000

5,000,000

5,500,000

Contracts Utilities/Liability Contributions Fringe Benefits

FY99 FY00 FY01 F02

Public Works Fund

• Total Public Works - $7,675,470– Contracted Services - Highway

– Contracted Services - Sewers/Bridges

– Building and Construction

– Equipment

– Debt Services-TAN

– Salaries

– Other Expenses18%

19%

3% 5% 5%

27%

23%

Contracted Services - Highways - 27%

• Asphalt Paving/Milling - $770,000

• Concrete Repairs - $350,000

• Crack/Joint Sealing - $225,000

• Emergency Repairs - $100,000

• Roadway Striping - $40,000

• Right-of-Way Mowing - $35,000

• Sign Inventory Analysis - $35,000

Buildings and Construction - 18%

• Construction of Truck Garage - $300,000– carried over from FY01

• Replacement of Vehicle Maintenance Garage Floor and Lifts - $100,000

Public Works Equipment - 3%

• Bucket Truck - $100,000

• Single-axle dump truck - $77,000

• Equipment Van - $35,000

• Air Compressor - $25,000

• Installation of new radios, Sheriff vehicles - $20,000

• Miscellaneous office furniture - $5,000

Overall County Budget• Contains fifteen funds (bank accounts)

General Fund Local Law Enforcement Grant FundRoad Fund MH/MR/Aging Tax FundJail Fund Boone County Revolving Loan FundLGEA Fund Boone County School Tax FundFederal Grants Fund Public Safety FundParks & Rec. Escrow Fund Motor Vehicle Rental Tax FundAssisted Housing & Reserve FundScattered Sewer Assessment Program FundEconomic Development Fund

Earl Parker Robinson Fund

Overall County Budget, cont’d.

• Total Overall Budget

$99,050,122

$49,576,315

$68,402,549

$69,873,554

$99,050,122

010,000,00020,000,00030,000,00040,000,00050,000,00060,000,00070,000,00080,000,00090,000,000

100,000,000

FY99FY00FY01FY02

Operating Budget vs. Capital Budget

• Total FY02 Capital Budget

– $48,063,741

• Total FY02 Operating Budget

– $50,986,381Comparison of FY99 to FY02

0

10,000,000

20,000,000

30,000,000

40,000,000

50,000,000

60,000,000

Operating Capital

FY99

FY00

FY01

FY02