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• FY 2018 Recommended Budget Overview• Tax Rate Overview• Annual Compensation

– Includes various levels of funding for Salary Movement, Range Movement, and Aggregate Midpoint vs Actual Pay Ratio

• Benefits– Medical Plan Changes

• TCDRS– Retiree COLA

Workshop Agenda: Monday thru Wednesday

• Sheriff’s Office FY 2018 Requests• Permanent Improvement Court Consideration• FY 2018 Recommended Budget in Detail• Items for Court Consideration

– Outside Agency Budgets– Elected Officials/Department Heads who wish to address the Court– Human Resources’ Presentations, discussion and action– Commissioners Court suggested changes to Recommended Budget– Final Review of the Add/Delete List

Workshop Agenda: Monday thru Wednesday

FundFY 2018 

RecommendedBase Budget

Court Consideration One‐Time 

Expenditures

Court Consideration 

Other

Total Less One‐Time 

ExpendituresGrand Total

General Fund $185.9 $38.0* $10.4 $196.3 $234.3

Road & Bridge Fund $23.9 ‐‐‐ $0.4 $24.3 $24.3

Permanent Improvement Fund

$1.0 $2.8 ‐‐‐ $1.0 $3.8

Debt Service Fund $65.3 ‐‐‐ ‐‐‐ $65.3 $65.3

Other Funds $50.3 ‐‐‐ $0.9 $51.2 $51.2

Total $326.4 $40.8 $11.7 $338.1 $378.9

FY 2018 Expenditure Budget Snapshot

*Transportation to be funded from General Fund Surplus (Fund Balance)

FY 2018 Revenue Estimate Snapshot

Fund Tax Revenue Other Revenue Total Revenue

General Fund$.0135396 to $0.151545

$165.3 ‐ $185.0 $29.7 $195.0 ‐ $214.7

Road & Bridge Fund$0.00040

$0.5 $21.6 $22.1

Permanent Improvement Fund$0.00300

$3.7 $.1 $3.8

Debt Service Fund$0.05345

$65.2 $0.6 $65.8

Other Funds ‐‐‐ $54.0 $54.0

Total $234.7 to $254.4 $106.0 $340.7 ‐ $360.4

Total Tax Rate

Total Amount of Taxes 

Generated

Road & Bridge Fund Tax Revenue

PermanentImprovement 

Fund Tax Revenue

Debt Service FundTax 

Revenue

RemainingTax 

Revenue

General Fund Total Revenue 

(Includes$29.7 M in Other 

Revenue)

$0.208395 – Current $254.3 $0.5 $3.7 $65.2 $184.9 $214.6

$0.206088 – Rollback $251.4 $0.5 $3.7 $65.2 $182.1 $211.7

$0.205000 $250.1 $0.5 $3.7 $65.2 $180.8 $210.4

$0.202500 $247.1 $0.5 $3.7 $65.2 $177.7 $207.4

$0.200000 $244.0 $0.5 $3.7 $65.2 $174.7 $204.3

$0.197500 $241.0 $0.5 $3.7 $65.2 $171.6 $201.3

$0.195000 $237.9 $0.5 $3.7 $65.2 $168.5 $198.2

$0.194782 – Effective M&Oplus Required Debt Rate

$237.6 $0.5 $3.7 $65.2 $168.3 $197.9

$0.192246 – Total Effective Tax Rate

$234.5 $0.5 $3.7 $65.2 $165.3 $195.0

FY 2018 Property Tax Snapshot

• Annual Compensation– Includes various levels of funding for Salary Movement, Range Movement, and Aggregate Midpoint vs Actual Pay Ratio

– Uniform Pay Policy

• Benefits– Medical Plan Changes

• TCDRS– Retiree COLA

Compensation

Employee Insurance Claims

Insurance Fund (505)

FY 2018 includes additional $638,000 in employee contributions for January 2018 to September 2018.

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• Includes $1,396,087 for 25 projects– 4 projects budgeted for Facilities to do in‐house– 15 projects budgeted for Construction & Projects Team– 1 project budgeted for Myer’s Park to do in‐house– 1 project for IT to manage.– 4 projects added to IT Badge Reader Project– 25 Points Recommended 

• Court Consideration of $2,813,130 for 7 projects

Permanent Improvement Projects

• Elections– Addition of drop down electrical plugs to permit continual charging of the voting units.  • Cost: $91,550• Points: 3

Permanent Improvement Projects

• Justice Center/Adult Detention– Convert pneumatic air pressure controls to DOC electronic actuators.• Cost: $1,414,320• Points: 3

– Add bullet proof glass and material to reception and visitation desks in the Detention Lobby.• Cost: $135,340• Points: 3

Permanent Improvement Projects

• Justice Center/ Adult Detention Cont.– Addition of video monitors in the Cluster Contact Visitation Areas.• Cost: $20,000• Points: 2

– Addition of video monitors in the Infirmary open waiting area.• Cost: $10,000• Points: 2

Permanent Improvement Projects

• Plano 900 & 920 Building– Replace rooftop air conditioning units on both the 900 and 920 building. (80 total units)• Cost: $1,071,920• Points: 3

– Architectural drawings for a remodel of the 900 building to move the Tax Office.• Cost: $70,000• Points: 2

Permanent Improvement Projects

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General Fund Budget : Five-Year Trend

*$38 million of the $40.3 in Court Consideration is Transportation to be funded from General Fund Surplus (Fund Balance)

General Fund Revenue: Five-Year Trend

Fiscal Year Taxes

Other Revenue Total Revenue

Percent Change

FY 2014 $139.3 $25.8 $165.1

FY 2015 $149.5 $23.4 $172.9 4.7%

FY 2016 $159.0 $25.6 $184.5 6.7%

FY 2017 $161.3 $26.1 $187.3 1.5%

FY 2018 $165.3 to $185.0 $29.7 $195.0 to $214.7 4.1% to 14.6%

Fiscal Year Expenditures

OneTime Exp.

Total Expenditures

Percent Change

FY 2014 $158.7 $11.6 $170.4

FY 2015 $166.6 $166.6 ‐2.2%

FY 2016 $175.5 $7.5 $183.0 9.8%

FY 2017 $182.3 $13.5 $195.8 7.0%

FY 2018 $185.9 to $196.3 $38.0* $185.9 to $234.3 2.0% to 28.5%

2018 General Fund Revenue vs Expenditures

*$38 million of the $40.3 in Court Consideration is Transportation to be funded from General Fund Surplus (Fund Balance)

Road & Bridge Fund Budget : Five-Year Trend

Road & Bridge Fund Revenue: Five-Year Trend

Fiscal Year Taxes

Other Revenue Total Revenues

Percent Change

FY 2014 $3.2 $16.9 $20.1

FY 2015 $3.4 $17.3 $20.7 3.3%

FY 2016 $3.8 $18.1 $21.9 5.5%

FY 2017 $0.4 $20.2 $20.7 ‐5.5%

FY 2018 $0.5 $21.6 $22.1 6.8%

Fiscal Year Expenditures Percent Change

FY 2014 $22.4

FY 2015 $22.5 0.4%

FY 2016 $23.3 3.2%

FY 2017 $22.7 ‐2.2%

FY 2018 $23.9 to $24.43 5.0% to 7.2%

Road & Bridge Fund Revenue vs Expenditures

Permanent Improvement Fund Budget : Five-Year Trend

Permanent Improvement Fund Revenue: Five-Year Trend

Tax revenue was not allocated to the Permanent Improvement Fund from 2010 to 2016

Fiscal Year Taxes

Other Revenue

Total Revenue Percent Change

FY 2014 $0.01 $0.01

FY 2015 $0.01 $0.01 0.0%

FY 2016 $0.01 $0.01 0.0%

FY 2017 $3.2 $0.02 $3.2 26,967.3%

FY 2018 $0.9 to $3.7 $0.10 $1 to $3.8 ‐68.0% to 15.7%

Fiscal Year Expenditures Percent Change

FY 2014 $1.9

FY 2015 $2.7 40.4%

FY 2016 $3.0 10.4%

FY 2017 $2.8 ‐5.9%

FY 2018 $1.0 to $3.8 ‐62.9% to 37.4%

Permanent Improvement Fund Revenue vs Expenditures

Operating Funds Budget : Five-Year Trend

*$38 million of the $43.1 in Court Consideration is Transportation to be funded from General Fund Surplus (Fund Balance)

Operating Funds Revenue: Five-Year Trend

Fiscal Year Taxes

Other Revenue Total Revenue

Percent Change

FY 2014 $142.5 $42.7 $185.2

FY 2015 $153.0 $40.7 $193.7 4.6%

FY 2016 $162.7 $43.6 $206.4 6.6%

FY 2017 $164.9 $46.3 $211.2 2.3%

FY 2018 $169.4 to $189.1 $51.4 $220.9 to $240.6 4.6% to 13.9%

Fiscal Year Expenditures

OneTime Exp.

Total Expenditures

Percent Change

FY 2014 $183.1 $11.6 $194.7

FY 2015 $191.8 $191.8 ‐1.5%

FY 2016 $201.7 $7.5 $209.2 9.1%

FY 2017 $207.8 $13.5 $221.4 5.8%

FY 2018 $210.8 to $22.4 $38.0* $210.8 to $262.4 1.5% to 26.3%

Operating Funds Revenue vs Expenditures

*$38 million of the $43.1 in Court Consideration is Transportation to be funded from General Fund Surplus (Fund Balance)

• Need $0.053450 in to meet our debt obligation for FY 2018

• Payment increased by $5.5 million from FY 2017– County front loaded last bond sale 

to save tax payers over $9 million in interest payments had we sold 20 year bonds with equal payments.

• Requesting approval of Resolution to Call Outstanding Bonds for Redemption in the amount of $1.15 million.

Remaining Funds Supported by Taxes – Debt Service

Healthcare Fund Budget : Five-Year Trend

Healthcare Fund Revenue : Five-Year Trend

Fiscal Year

General Fund Transfer In

Other Revenue

Total Revenue Percent Change

FY 2014 ‐‐‐ $1.5 $1.5

FY 2015 ‐‐‐ $1.2 $1.2 ‐18.3%

FY 2016 ‐‐‐ $1.3 $1.3 10.4%

FY 2017 $0.5 $1.3 $1.8 37.9%

FY 2018 $3.3 $1.3 $4.6 150.5%

Fiscal Year Expenditures Percent Change

FY 2014 $3.7

FY 2015 $3.9 6.4%

FY 2016 $4.0 2.4%

FY 2017 $4.3 6.8%

FY 2018 $4.3 to $4.5 0.4% to 5.0%

Healthcare Fund Revenue vs Expenditures

Combined Funds Budget : Five-Year Trend

*$38 million of the $43.1 in Court Consideration is Transportation to be funded from General Fund Surplus (Fund Balance)

Combined Funds Revenue : Five-Year Trend

Fiscal Year Taxes

Other Revenue Total Revenue

Percent Change

FY 2014 $187.6 $81.6 $269.2

FY 2015 $202.7 $82.0 $284.8 5.8%

FY 2016 $215.5 $85.0 $300.5 5.5%

FY 2017 $224.3 $96.1 $320.4 6.6%

FY 2018 $234.6 to $254.3 $106.0 $340.7 to $360.4 6.3% to 12.5%

Fiscal Year Expenditures

OneTime Exp.

Total Expenditures

Percent Change

FY 2014 $266.7 $13.1 $279.8

FY 2015 $280.5 $21.0 $301.5 7.7%

FY 2016 $303.0 $7.5 $310.5 3.0%

FY 2017 $315.2 $13.5 $328.8 5.9%

FY 2018 $326.4 to $338.2 $38.0 $326.4 to $379.0 3.6% to 15.3%

Combined Funds Revenue vs Expenditures

*$38 million of the $43.1 in Court Consideration is Transportation to be funded from General Fund Surplus (Fund Balance)

• One‐time expenditures from FY 2017 were eliminated– Reduction of $26.4 Million

• FY 2018 Department Improvements– Increase of $10.5 Million

• FY 2017 New Positions– Increase of $0.6 Million

• Debt Service– Increase of $6.6 Million (includes) $1.15 to call outstanding bonds

• Healthcare Transfer from General Fund– Increase of $2.8 Million

• Criminal Indigent Defense– Increase of $1.7 Million

Combined Budget Details

• FY 2018 Department Improvements – $1,692,705 – Increase in Court Appointed Attorney– $500,000 – Increase in County Wide Technology Maintenance– $483,756 – GIS LiDAR Data– $467,500 – IBM N‐Series Replacement– $348,744 – Increase in EOL/EOS Desk Phone Replacements– $335,920 – Increase in Road & Bridge Fleet Replacements– $238,556 – S Chassis / DS Storage Replacement

Combined Budget Details

Authorized Positions

 ‐

 200

 400

 600

 800

 1,000

 1,200

 1,400

 1,600

 1,800

 2,000

FY 2014 FY 2015 FY 2016 FY 2017 FY 2018

1,802  1,815 1,855  1,881 

1,994 

1,799  1,815 1,858  1,890  1,899 

Adopted Authorized at Year‐End

Total R

ecom

men

ded Po

sitio

ns

Total R

eque

sted

 Position

s

• New Positions and Position Changes – Increase of $0.6 million– IT – Records

• ‐1 Tech II• +1 EMRS Specialist

– County Court at Law Clerk• +2 Deputy Clerk II (Quality Control)

–Medical Examiner• ‐1 Field Agent• +1 Chief Field Agent

– District Clerk• +1 Deputy Clerk II Criminal (Quality Control)• +1 Collections Clerk

New Positions & Position Changes

– District Attorney• +1 Chief Felony Prosecutor (Mental Health)

– Facilities• +1 Painter

– Sheriff’s Office• +1 Deputy Sheriff (Training)

– Juvenile Probation• ‐1 Juvenile Probation Officer• +1 Juvenile Resource/Special Programs Officer

– Juvenile Detention• +1 Juvenile Services Compliance Officer

New Positions & Position Changes (Continued)

– Engineering• ‐1 Engineering Technician• +1 Environmental Construction Specialist

– Animal Shelter• +1 Animal Services Lead

– Court Discussion• Justice of the Peace, Pct 2 staff for one location

Combined Budget DetailsCombined Budget DetailsNew Positions & Position Changes (Continued)

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• Outside Agency Budgets– Animal Shelter/Control Board– Central Appraisal District: Requesting $1,611,892

• Increase of $142,386– Child Protective Services: Requesting $46,330– Historical Commission: Requesting $49,900– Libraries Assistance: Requesting $85,850

• General Fund vs. Economic Development Fund

– LifePath: Requesting $2,310,630– Fireman’s Association: Requesting $1,000,000

• Additional funding for radios being requested in addition to $1 million

Outside Agency Budget Requests

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• Elected Officials / Department Heads who wish to address the Court– Stacey Kemp, County Clerk– Shane Williams, Constable Precinct 1– Joseph Wright, Constable Precinct 4– Caren Skipworth, Chief Information Officer– Lynne Finley, District Clerk (via conference call)– Dr. William Rohr, Medical Examiner– Judge Chuck Ruckel, Justice of the Peace Precinct 3‐1– Others wishing to address the Court

Items for Court Consideration

• Texas Commission on Environmental Quality (TCEQ) Air Check Texas Repair & Replacement Assistance Program

• Major Road Project Funding• Human Resources’ Presentations, discussion and action

– Elected Official Salaries

• Commissioners Court suggested changes to Recommended Budget

• Final Review of the Add/Delete List

Items for Court Consideration

Next Step

• FY 2018 Tax Rate Workshop– Thursday, August 17, 2018 at 9:00 am– Commissioners Courtroom

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