Proposed 2019-2020 Budget · 2020. 3. 25. · Texas A&M Central Texas – Recently completed construction on the Heritage Hall. The $36 million, 60,000 square foot building will house

BELL COUNTYProposed 2019-2020 Budget

Presented August 19, 2019

“The government of Bell County, Texas, exists to promote and sustain a superior quality of

life in Central Texas. In partnership with our communities and citizens, we pledge to deliver

cost-effective services in a personal, responsive, and innovative manner.”

Bell County Mission Statement

BELL COUNTY101 East Central Avenue

P.O. Box 454Belton, Texas 76513

• David Blackburn, County Judge

• Russell Schneider, County Commissioner Pct. 1

• Bobby Whitson, County Commissioner Pct. 2

• Bill Schumann, County Commissioner Pct. 3

• John Driver, County Commissioner Pct. 4

• Tina Entrop, County Auditor3

Bell County Actual Population•1960 - 94,097

•1970 - 124,483

•1980 - 157,889

•1990 - 191,073

•2000 - 237,974

•2010 – 310,235

•2019 – 386,014*

1990-2000 Growth Rates•Bell County - 24.5%

•Texas – 22.8%

•United States - 13.1%

2000-2010 Growth Rates•Bell County – 30.4%

•Texas – 20.6%

•United States – 9.7%

2011-2019 Growth Rates•Bell County – 21.5%

•Texas – 16.6%

•United States – 5.7%

*Texas Dept. of State Health Services

4

050,000

100,000150,000200,000250,000300,000350,000400,000

1970 1980 1990 2000 2010 2019

Bell County Population

0.00%

5.00%

10.00%

15.00%

20.00%

25.00%

Bell County Texas United States

2011-2019 Growth Rates

Local Economic Indicators• Scott & White Hospital

– Completed construction on a $60 million Surgical Sciences Building, built adjacent to the main hospital.

• Bellaire North– $18 million retail development project in North Temple adjacent to Buc-ee’s to includes businesses such as

Starbucks, Burger King, Whataburger and Taco Bell. Scheduled completion in summer 2019. Future projects include retail shops and hotels.

• Texas A&M Central Texas– Recently completed construction on the Heritage Hall. The $36 million, 60,000 square foot building will house

professor’s offices for the Arts and Science college, the ROTC department, computer classrooms, and a library archive.

– Overall future campus development will include 18 academic buildings totaling 1,600,000 square feet, four general-use buildings totaling 325,000 square feet, a student union recreation/wellness center, a conference center, a dining hall, 1,800 beds of student housing in five phases, athletic and recreation facilities, a 30,000 person capacity football stadium, a 10,000 person capacity baseball field, an 8,000 person capacity indoor arena, 22 acres of outdoor recreation space and parking for 6,000 cars.

– The university has been dubbed the second largest economic development to occur in the region only behind the establishment of Fort Hood.

• Fort Hood– $63 million, 143,481 sq ft Mission Training Center Simulation Complex scheduled for completion in 2020.– $53 million upgrade to First Cavalry Division Headquarters completed Spring 2019.– $228 million for 19 barracks to be completed before winter 2020.

6

13.339 13.72613.996

14.6615.383

16.158 16.5417.575

18.176

20.074

2.90% 1.97%4.74%

4.93%5.04% 2.36%

6.26%3.42%

10.44%

0

2

4

6

8

10

12

14

16

18

20

22

2011 2012 2013 2014 2015 2016 2017 2018 2019 2020

DO

LLA

RS

IN B

ILLI

ON

S

FISCAL YEAR ENDED 9/30

BELL COUNTYPROPERTY VALUES

Taxable Assessed Values2011 - 2020

Net Increase per certified tax role includes:18% New Construction82% Reappraisals

Bell CountyExemption

2005-2006 2018-2019 2019-2020 Tax Effect

(initial year)

Count 12,483 18,718 19,625

Taxable Value $ 820,400,914 $1,899,197,247 $2,153,714,037

Actual Tax $ 2,776,809 $ 6,709,385 $ 7,353,883

Tax w/o freeze $ 3,084,707 $ 8,567,279 $ 9,691,713

Taxes Exempted $ 307,898 $ 1,814,647 $ 2,337,830 1.31 cents

Over 65/Disabled Frozen Taxes

7

8

Bell CountyExemption

2009-2010 2018-2019 2019-2020 Tax Effect

(first full year)

Count 701 7,403 8,682

Taxable Value

Actual Tax

Reimbursement

$ 87,302,647

353,925

0.00

$ 1,266,682,087

5,714,003

1,507,982

$ 1,598,415,594

7,192,870

3,950,000

Taxes Exempted $ 353,925 $ 4,206,021 $ 3,242,870 1.81 cents

100% Disabled Veterans Homestead and Surviving Spouse

Sales Tax Receipts

• 2010 --- $13,902,661• 2011 --- $14,113,598• 2012 --- $15,009,916 • 2013 --- $15,801,778• 2014 --- $16,997,993• 2015 --- $17,147,499• 2016 --- $17,882,330• 2017 --- $18,620,045• 2018 --- $19,304,894• 2019 --- trend indicates a 7.22% increase over 2018

9

10

( in thousands) 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018Unassigned 29,165$ 28,487$ 25,378$ 27,969$ 30,581$ 33,695$ 35,123$ 36,796$ 38,655$ 38,750$ Restricted 2,296 2,271 2,233 2,441 2,701 2,414 2,687 2,502 2,319 2,501 Non-spendable 1,344 730 2,218 843 698 1,344 1,527 1,317 1,435 1,636

Total fund balance 32,805$ 31,488$ 29,829$ 31,253$ 33,980$ 37,453$ 39,337$ 40,615$ 42,409$ 42,887$

Unassigned to Expenditures (mo's) 5.1 5.0 4.3 4.6 4.9 5.2 5.1 5.2 5.0 5.1

Observations: Unassigned

Restricted

Non-spendable This amount has been earmarked for prepaid expendituresand inventories.

Restricted amount is primarily set aside for recordmanagement and retention.

This component of fund balance has remained at 5 monthsor greater of the operating expenditures for the last sixyears. The unassigned component has grown as the Countyhas grown.

11

BELL COUNTY, TEXAS GENERAL FUND BALANCE OVERVIEWDETAIL OF RESERVES/DESIGNATIONS September 30, 2009-2018

$0

$5

$10

$15

$20

$25

$30

$35

$40

$45

2009 2010 2011 2012 2013 2014 2015 2016 2017 2018Unassigned Restricted Non-spendable

Mill

ions

BELL COUNTYFINANCIAL HIGHLIGHTS

• County Bond Rating by Standard & Poor’s is currently AA+• Increased in 2001 from A to AA-, maintained rating in 2006• Standards & Poor’s – 2008 upgrade to AA• and in 2010 further upgrade to AA+, maintained rating each year

thereafter:• Diversifying & expanding economic base, with a significant military

presence• Strong financial performance with high general fund reserves, and• Moderate debt burden with limited future capital needs.

• Fund Balance over 5 Month Reserve• Among Lowest Ad Valorem Tax Rate in the Region and the State

• Excellent Financial Condition – “Strong due to conservative budgetingpractices.”

• Standard & Poor’s states – “We view the county’s management as very strong, with strong financial policies and practices.”

12

Unfunded Mandates - Today• Indigent Health Care (Medical/Admin) -- 2.17¢

– Net Cost of $3,138,931 & $754,185• 100% DV & Spouse Exemption -- 1.81¢

– Revenue loss of $5.7M net of State reimb. of $3.95Mfor a net loss of $3.2M

• Indigent Defense (not including CPS) -- 1.68¢– Net Increased Cost of $3,006,877 from 2001 to 2020

for a total of $3.8 million for FY2020• Over 65 Exemption -- 1.31¢

– Revenue loss of $2.3M• CPS Courts -- .65¢

– Net Cost of $1,149,895• AgriLife Extension Assistance -- .20¢

– Net Cost of $358,542• Juvenile Justice Alternative Education -- .13¢

– Net Cost of $233,611 • DPS Assistance (Killeen & Temple) -- .08¢

– Net Cost of $139,875 • County Court at Law Judges Salary Increase -- .05¢

– Net Increase Cost of $85,227– Total on Tax Rate $14,447,843 -- 8.08¢

13

BELL COUNTY COMMUNICATIONS CENTER

2019-2020 Funding from each entity:

Belton

Harker Heights

Usage x 50% Killeen

Temple

Bell County

Balance of 50% Bell County

14

Proposed Plan – Bell County will contribute their 50% of usage plus the remaining 50% of the total budget for 2019-2020.

2018-2019 2019-2020Adopted Budget Proposed Budget

(Bell County contributing 50% of (Bell County contributing 50% of Increaseusage plus 50% of total budget) usage plus 50% of total budget) (Decrease)

Belton 320,808.14 331,064.68 10,256.54Harker Heights 479,274.44 437,801.38 (41,473.06)Killeen 1,478,731.74 1,536,375.29 57,643.55Temple 940,893.67 1,027,566.87 86,673.20Bell County 1,086,441.51 1,189,933.28 103,491.77Bell County (remainder of budget) 4,306,149.50 4,522,741.50 216,592.00Total 8,612,299.00 9,045,483.00 433,184.00

15


Comparison of each entity's contribution of actual usage versus proposed plan for 2019-2020.

2019-2020 2019-2020

Proposed Budget Proposed Budget Entity

(Assessment based on (Bell County contributing 50% of Add'l (Reduced) Tax Rate

actual usage only) usage plus 50% of total budget) cost to each entity Effect

Belton 662,129.36 331,064.68 (331,064.68) (2.69¢)

Harker Heights 875,602.76 437,801.38 (437,801.38) (2.32¢)

Killeen 3,072,750.58 1,536,375.29 (1,536,375.29) (2.45¢)

Temple 2,055,133.74 1,027,566.87 (1,027,566.87) (2.36¢)

Bell County 2,379,866.56 5,712,674.78 3,332,808.22 1.86¢

9,045,483.00 9,045,483.00 0.00

16


Proposed ProposedTax BudgetRates 2019-2020

GENERAL FUND 0.3107 107,020,040$

JURY FUND 0.0004 140,000$

INDIGENT HEALTH FUND 0.0309 3,138,931$ Total for Maintenance & Operations 0.3420 110,298,971$

DEBT SERVICE FUNDS 0.0788 15,000,428$

BELL COUNTY TAX RATE 0.4208

ROAD DISTRICT TAX RATE 0.0292 5,905,873$

TOTAL OPERATING FUNDS 0.4500 131,205,272$ 17

Bell County Operating Funds

2004-2005

BELL COUNTY

Original BudgetPROPOSED BUDGETINCREASE

2003-20042004-2005

OPERATING FUNDS

GENERAL FUND$ 44,993,941$ 46,623,125$ 1,629,184

LAW LIBRARY FUND$ 134,500$ 144,500$ 10,000

JURY FUND$ 78,000$ 78,000$ - 0

INDIGENT HEALTH FUND$ 2,823,000$ 2,858,000$ 35,000

DEBT SERVICE FUNDS$ 4,009,753$ 4,359,171$ 349,418

ROAD & BRIDGE FUND$ 2,228,600$ 2,359,810$ 131,210

LATERAL ROAD FUND$ 55,467$ 55,467$ - 0

TOTAL$ 54,323,261$ 56,478,073$ 2,154,812

2005-2006

BELL COUNTY

OriginalProposed

ProposedBudgetBudgetAmount

Tax2004-20052005-2006INCREASEof Increase

Ratesfm Property

Tax

OPERATING FUNDS

GENERAL FUND0.2539$ 46,623,125$ 50,601,000$ 3,977,875$ 2,683,750

JURY FUND0.0009$ 78,000$ 83,000$ 5,000$ 5,000

INDIGENT HEALTH FUND0.0360$ 3,158,000$ 3,400,000$ 242,000$ 242,000

DEBT SERVICE FUNDS0.0557$ 4,359,171$ 5,089,458$ 730,287$ 654,746

Bell County Tax Rate0.3465

Road District0.0295$ 2,359,810$2,779,670$ 419,860$ 386,580

TOTAL0.3760$ 56,578,106$ 61,953,128$ 5,375,022$ 3,972,076

2007-2008

BELL COUNTY

AmendedProposed



Ratesfm Property

Tax

OPERATING FUNDS

GENERAL FUND0.2467$ 57,886,542$ 62,205,000$ 4,318,458$ 2,457,250

JURY FUND0.0008$ 97,000$ 113,000$ 16,000$ 8,000


Total for Maintenance & Operations$ 61,803,542$ 66,573,000

DEBT SERVICE FUNDS0.0960$ 9,076,200$ 10,273,705$ 1,197,505$ 1,197,505


Road District0.0295$ 3,063,650$3,394,375$ 330,725$ 319,195

TOTAL OPERATING FUNDS0.4090$ 73,943,392$ 80,241,080$ 6,297,688$ 4,416,950

2008-2009

BELL COUNTY

AmendedProposed



Ratesfm Property

Tax

OPERATING FUNDS

GENERAL FUND0.2467$ 62,205,000$ 66,513,650$ 4,308,650$ 2,565,000

JURY FUND0.0008$ 113,000$ 122,000$ 9,000$ 9,000


Total for Maintenance & Operations$ 66,573,000$ 71,271,650

DEBT SERVICE FUNDS0.0944$ 10,273,705$ 11,363,251$ 1,089,546$ 864,118


Road District0.0295$ 3,389,875$3,663,740$ 273,865$ 310,665

TOTAL OPERATING FUNDS0.4074$ 80,236,580$ 86,298,641$ 6,062,061$ 4,131,783

2009-2010

BELL COUNTY

AdoptedProposed

ProposedBudgetBudget

Tax2008-20092009-2010INCREASE

Rates

OPERATING FUNDS

GENERAL FUND0.2466$ 66,513,650$ 69,703,915$ 3,190,265

JURY FUND0.0008$ 122,000$ 122,000$ - 0

INDIGENT HEALTH FUND0.0360$ 4,636,000$ 4,913,000$ 277,000

Total for Maintenance & Operations0.2834$ 71,271,650$ 74,738,915

DEBT SERVICE FUNDS0.0925$ 11,363,251$ 11,757,654$ 394,403

BELL COUNTY TAX RATE0.3759

ROAD DISTRICT TAX RATE0.0295$ 3,663,740$3,768,460$ 104,720

TOTAL OPERATING FUNDS0.4054$ 86,298,641$ 90,265,029$ 3,966,388

2010-2011

BELL COUNTY

AdoptedProposed


Tax2009-20102010-2011INCREASE

Rates

OPERATING FUNDS

GENERAL FUND0.2516$ 69,703,915$ 71,558,770$ 1,854,855

JURY FUND0.0005$ 122,000$ 115,000$ (7,000)


Total for Maintenance & Operations0.2881$ 74,738,915$ 76,698,770$ 1,959,855





2011-2012

BELL COUNTY

AdoptedProposed


Tax2010-20112011-2012INCREASE

Rates

OPERATING FUNDS

GENERAL FUND0.2791$ 71,558,770$ 74,682,251$ 3,123,481

JURY FUND0.0004$ 115,000$ 118,500$ 3,500







2012-2013

BELL COUNTY

AdoptedProposed


Tax2011-20122012-2013INCREASE

Rates

OPERATING FUNDS

GENERAL FUND0.2937$ 74,682,251$ 75,937,781$ 1,255,530

JURY FUND0.0004$ 118,500$ 118,500$ - 0

INDIGENT HEALTH FUND0.0360$ 5,115,500$ 4,615,500$ (500,000)

Total for Maintenance & Operations0.3301$ 79,916,251$ 80,671,781$ 755,530

DEBT SERVICE FUNDS0.0911$ 12,273,136$ 12,064,356$ (208,780)



TOTAL OPERATING FUNDS0.4511$ 96,121,487$ 96,748,066$ 626,579

2013-2014

BELL COUNTY

AdoptedProposed


Tax2012-20132013-2014INCREASE

Rates

OPERATING FUNDS

GENERAL FUND0.2927$ 75,937,781$ 79,160,708$ 3,222,927

JURY FUND0.0004$ 118,500$ 118,500$ - 0

INDIGENT HEALTH FUND0.0360$ 4,615,500$ 3,880,500$ (735,000)




ROAD DISTRICT TAX RATE0.0299$4,011,929$4,177,569$ 165,640


2013-2014 v.2

BELL COUNTY OPERATING FUNDS

ProposedProposed

TaxBudget

Rates2013-2014

GENERAL FUND0.2927$ 79,160,708

JURY FUND0.0004$ 118,500

INDIGENT HEALTH FUND0.0360$ 3,880,500

Total for Maintenance & Operations0.3291$ 83,159,708

DEBT SERVICE FUNDS0.0921$ 12,748,323


ROAD DISTRICT TAX RATE0.0299$4,177,569

TOTAL OPERATING FUNDS0.4511$ 100,085,600

2014-2015

ProposedProposed

TaxBudget

Rates2014-2015

GENERAL FUND0.2936$ 82,981,672

JURY FUND0.0004$ 118,500







2015-2016

ProposedProposed

TaxBudget

Rates2015-2016

GENERAL FUND0.2907$ 87,550,240

JURY FUND0.0004$ 118,500







2016-2017

ProposedProposed

TaxBudget

Rates2016-2017

GENERAL FUND0.2950$ 90,948,600

JURY FUND0.0004$ 118,500







2017-2018

ProposedProposed

TaxBudget

Rates2017-2018

GENERAL FUND0.3027$ 96,377,497

JURY FUND0.0004$ 138,500







2018-2019

ProposedProposed

TaxBudget

Rates2019-2020

GENERAL FUND0.3107$ 107,020,040

JURY FUND0.0004$ 140,000





ROAD DISTRICT TAX RATE0.0292$ 5,905,873


sheet 3

2004-20052005-2006

14$260,500$260,500

15$495,170$590,790

16$500,000$603,390

17$814,840$988,075

18$289,300$336,915

$2,359,810$2,779,670

BELL COUNTY2019-2020 PROPOSED BUDGET

GENERAL FUND

REVENUES $107,020,040 EXPENDITURES $107,020,040

18

Public Safety (Including Jail &

Juvenile Detention), $45 M (34.40%)

General Administration,

Building Maintenance & Other, $28 M

(21.84%)

Judicial, Legal, Jury, District & County

Clerk, Elections, Tax Assessor, $25 M

(19.08%)

Debt Service, $15 M (11.43%)

Countywide Road & Bridge , $12 M

(9.30%)

H&H Services incl. Indigent Health, $5 M (3.95%)

General Fund -Property Taxes, $87 M (66.44%)

Sales Tax, $21 M (15.69%)

Fees, Fines, Forfeitures, License and Permits, $15 M

(11.74%)

Interest and Other, $5 M (3.52%)

Hotel Tax/EXPO, 2 (1.78%)

Intergovernmental, $1 M (.83%)

0

20

40

60

80

100

120

140

Operating Expenditures Operating Revenue

Mill

ions

Bell County Proposed 2020 Operating Budget

19

BELL COUNTY PROPOSED REVENUESOPERATING FUNDS

2019-2020

20Note: Operating budget includes General Fund, Road & Bridge Precinct Funds, Debt Service Funds, Indigent Health Fund and the Jury Fund

General Fund - Property Taxes

48.54%

Sales Tax15.69%

Inmate Lodging0.31%

Fees of Office6.53%

Other Fees1.13%

Fines & Forfeitures1.77%

Federal Money0.15%

State Money0.69%

Licenses and Permits2.45%

Interest and Other3.01%

Hotel Tax/EXPO1.78%

Road & Bridge -Property Taxes

4.15%

Debt Service - Property Taxes

11.34%

Indigent Health Care -Property Taxes

2.40%

Jury Fund - Property Taxes0.06%

REVENUE HISTORYGENERAL FUND

• 2016 $ 83,050,240-Tax rate to remain at $.4212




• 2020 $107,020,040-Tax rate to decrease to $.4208

21

$70,000,000

$80,000,000

$90,000,000

$100,000,000

$110,000,000

2016 2017 2018 2019 2020

Revenues

2019-2020 PROPOSED REVENUES GENERAL FUND

Property Taxes $ 59,650,500(current & delinquent)

State Rev. for 100% DV $ 3,950,000 Sales Tax $ 20,553,000 Licenses & Permits $ 3,205,000 Federal Grants $ 190,250 State Grants $ 903,580 Fees of Office $ 9,987,310 Fines & Forfeitures $ 2,324,000 Interest Income $ 1,125,000 Jail Inmate Revenue $ 400,000 Detention Center $ 400,000 Reimbursements $ 868,000 Hotel Occupancy Tax $ 925,000 Other Revenue $ 2,538,400

$107,020,040

22

Property Tax55.74%

State Revenue for 100% DV3.70%

Sales Tax19.20%

Licenses & Permits2.99%

Federal Grants0.18%

State Grants0.84%

Fees of Office9.33%

Fines & Forfeitures2.17%

Interest Income1.06%

Jail Inmate Revenue0.37%

Detention Center0.37%

Reimbursements0.82%

Hotel Occupancy Tax0.86%

Other Revenue2.37%

2019 & 2020 BUDGET COMPARISONGENERAL FUND

REVENUES 2019 2020 CHANGEProperty Taxes $ 51,158,300 $ 59,650,500 $ 8,492,200 State Revenue for 100% DV $ 1,500,000 $ 3,950,000 $ 2,450,000 Sales Tax $ 18,983,274 $ 20,553,000 $ 1,569,726 Licenses & Permits $ 3,215,000 $ 3,205,000 $ (10,000) Federal Grants $ 195,420 $ 190,250 $ (5,170) State Grants $ 900,540 $ 903,580 $ 3,040 Fees of Office $ 10,557,850 $ 9,987,310 $ (570,540) Fines & Forfeitures $ 2,432,000 $ 2,324,000 $ (108,000) Interest Income $ 950,000 $ 1,125,000 $ 175,000 Jail Inmate Revenue $ 1,000,000 $ 400,000 $ (600,000) Detention Center Revenue $ 350,000 $ 400,000 $ 50,000 Reimbursement Revenue $ 810,500 $ 868,000 $ 57,500 Hotel Occupancy Tax $ 874,000 $ 925,000 $ 51,000 Other Revenue $ 2,411,650 $ 2,538,400 $ 126,750

$ 95,338,534 $107,020,040 $11,681,50623

BELL COUNTY PROPOSED EXPENDITURESOPERATING FUNDS

2019-2020

24Note: Operating budget includes General Fund, Road & Bridge Precinct Funds, Debt Service Funds, Indigent Health Fund and the Jury Fund

General Administration9.81%

Financial, HR & Technology Support

6.10%

County Clerk, Elections & Tax Assessor

3.47%

Building Maintenance5.42%

Judicial, Legal & District Clerk

15.50%

Public Safety (Including Jail & Juvenile

Detention)34.41%

Health & Human Services 1.55%

Countywide Road & Bridge 9.30%

Extension Service0.51%

Jury0.11%

Indigent Health 2.39%

Debt Service11.43%

EXPENDITURE HISTORYGENERAL FUND - ADOPTED

•2016 $ 87,550,240

•2017 $ 91,627,961

•2018 $ 96,377,497

•2019 $ 99,788,534

•2020 $107,020,040

25

$70,000,000

$80,000,000

$90,000,000

$100,000,000

$110,000,000

2016 2017 2018 2019 2020

Expenditures

PERSONNEL COSTS HISTORYGENERAL FUND - ADOPTED

•2016 $53,838,696

•2017 $56,961,660

•2018 $59,535,475

•2019 $61,425,644

•2020 $66,393,345

26

$45,000,000

$50,000,000

$55,000,000

$60,000,000

$65,000,000

$70,000,000

2016 2017 2018 2019 2020

OPERATING COSTS HISTORYGENERAL FUND - ADOPTED

•2016 $ 33,711,544

•2017 $ 34,666,301

•2018 $ 36,842,022

•2019 $ 38,362,890

•2020 $ 40,626,695

27

$25,000,000

$30,000,000

$35,000,000

$40,000,000

$45,000,000

2016 2017 2018 2019 2020

BUDGET COMPARISONGENERAL FUND

2019 & 2020ADOPTED PROPOSED

EXPENDITURES 2019 2020 CHANGE

Personnel

• Officials $ 2,370,337 $ 2,485,219 $ 114,882

• Department Heads $ 1,065,110 $ 1,063,214 $ (1,896)

• Employees $ 41,517,095 $ 45,722,322 $ 4,205,227 (includes Longevity and Misc. Pay Types)

• Benefits $ 16,473,102 $ 17,122,590 $ 649,488 (Retirement, Social Security, Health Ins., etc.)

Total Personnel $ 61,425,644 $ 66,393,345 $ 4,967,701 Total Operating $ 38,362,890 $ 40,626,695 $ 2,263,805

TOTALS $ 99,788,534 $107,020,040 $ 7,231,506

28

AMENDED PROPOSED

EXPENDITURES 2019 2020 CHANGE

Personnel

• Officials $ 2,370,337 $ 2,485,219 $ 114,882

• Department Heads $ 1,065,110 $ 1,063,214 $ (1,896)

• Employees $ 41,456,417 $ 45,722,322 $ 4,265,905 (includes Longevity and Misc. Pay Types)

• Benefits $ 16,438,232 $ 17,122,590 $ 684,358 (Retirement, Social Security, Health Ins., etc.)

Total Personnel $ 61,330,096 $ 66,393,345 $ 5,063,249 Total Operating $ 42,027,788 $ 40,626,695 $(1,401,093)

TOTALS $103,357,884 $107,020,040 $ 3,662,156

29


2019 & 2020

30

Adopted Amended Proposed Increase (Decrease)

EXPENDITURES 2019 2019 2020Proposed 2020

less Amended 2019

Personnel• Officials $ 2,370,337 $ 2,370,337 $ 2,485,219 $ 114,882• Department Heads $ 1,065,110 $ 1,065,110 $ 1,063,214 $ (1,896)• Employees

(incl. Longevity and Misc. Pay Types)$ 41,517,095 $ 41,456,417 $ 45,722,322 $ 4,265,905

• Benefits (Retirement, Social Security, Health Ins., etc.)

$ 16,473,102 $ 16,438,232 $ 17,122,590 $ 684,358

Total Personnel $ 61,425,644 $ 61,330,096 $ 66,393,345 $ 5,063,249Operating $ 38,362,890 $ 38,517,723 $ 40,626,695 $ 2,108,972Transfer – Capital Projects $ 0 $ 3,510,065 $ 0 $ (3,510,065)TOTALS $ 99,978,534 $103,357,884 $107,020,040 $ 3,662,156

30


2019 & 2020

2020 PROPOSED GENERAL FUNDEXPENDITURES - $107,020,040

Personnel $66,393,345• Officials $ 2,485,219• Dept Heads $ 1,063,214• Employees $ 45,722,322• Benefits $ 17,122,590Operating Expenses $ 40,626,695

$107,020,040

Percent of Total Expenditures

Operations 38%

Personnel62%

personneloperations

31

Salary Increase for Officials and Employees – 3 % $1,440,000Increase for 13 New Positions 881,350

New positions include:1 – Assistant Guardian ad Litem – CPS Court2 – Assistant County Attorneys – CPS Court/Protective Orders1 – Investigator for County Attorney – CPS Court1 – Technician for Facilities Services – for EXPO4 – Courts & Transportation Deputies for Jail – 3 for Child Support Court2 – Constable Deputies for Constable Pct. 11 – Constable Deputy for Constable Pct. 31 – Evidence Technician for Sheriff’s Office

Upgrades/Reclasses, part-time, etc.Jail and Pay Plan Contingency

99,610

2,204,500

Benefits (social security, workers comp, unemployment,retirement, health insurance, etc.)

437,789

Total $5,063,249

Personnel Expenditures: Change

32

2020 GENERAL FUND HIGHLIGHTS

Building MaintenanceEXPO maintenanceSheriff Office Admin Carpet

Public SafetyCommunication CenterJail – Medical Services

MHMR ContractMental Health Deputy Grant Match

Detention – Medical ServicesJudicial & Legal

Appointed Attorney for second CPS CourtOther Operating Costs

Property InsuranceExpo Center4-H Youth Services – Bingo ReductionIndigent Health Administration

$245,000(100,000)

320,0001,233,300

119,000131,00066,700

114,000

175,000178,000

(150,651)(286,815)

Non-Personnel Expenditures:

cont. on next page

Change

33


34


ChangeOther Operating Costs (continued)

MuseumHOP - TransportationCompensation StudyJail StudyOther Increases/Decreases

Equipment and CapitalVehicles - total for 2020 is $1,001,000 (an increase of $213k)

Includes: Sheriff – 16 vehiclesOther Depts. – 8 vehicles

Technology UpgradesEquipment ContingencesROW Other Increases/Decreases

($50,000)(46,294)100,000125,000(74,068)

212,883

330,000(282,820)(200,000)(50,263)

Total $2,108,972

Non-Personnel Expenditures cont.:

35

GENERAL FUNDYear Ended September 30

Projected ProposedActualActual Budget

2015 2016 2017 2018 2019 2020

Fund Balance at Beginning of Year $ 38,046,003 $ 39,989,237 $ 40,614,990 $ 42,408,827 $ 42,886,849 $ 39,331,349

Net Change in Fund Balance $ 1,943,234 $ 625,753 $ 1,793,837 $ 478,022 $ (3,555,500) $ -

Fund Balance at End of Year $ 39,989,237 $ 40,614,990 $ 42,408,827 $ 42,886,849 $ 39,331,349 $ 39,331,349

Months Reserve (total fund balance) 5.8 5.7 5.5 5.4

Months Reserve (unassigned fund balance) 5.1 5.2 5.0 5.1

planned use of fund balance $ (4,000,000) $ (4,500,000) $ (4,500,000) $ (4,350,000) $ (8,028,025) *

* original planned use of fund balance (4,450,000)

amendment for DPS building (3,242,525)

all other amendments (335,500)

amended planned use of fund balance (8,028,025)

2020 BUDGETPROPOSED TAX RATE

Bell County and Road District

36

Bell County Road District Total

Current Rate 42.12¢ 2.99¢ 45.11¢

Effective Rate 38.50¢ 2.72¢ 41.22¢

Rollback Rate 42.48¢ 2.92¢ 45.40¢

Current Rate 42.12¢ 2.99¢ 45.11¢Proposed Change ( .04¢) ( .07¢) ( .11¢)Proposed Rate 42.08¢ 2.92¢ 45.00¢

2020 BUDGETPROPOSED TAX RATE

Bell County and Road District

» Maint. & Oper. 34.20¢» Debt Service 7.88¢» Total Bell County Rate 42.08¢

» Road District Rate 2.92¢» Proposed Rate 45.00¢

37

BELL COUNTY2019 - 2020 Property Tax Rates

Note: Taxes for Over 65/Disabled are Frozen

Year Bell County* Road District** Total

2018-2019 42.12¢ 2.99¢ 45.11¢

2019-2020 42.08¢ 2.92¢ 45.00¢

Difference ( 0.04¢) (0.07¢) ( 0.11¢)

* Bell County Tax Rate = Tax Rate for Maintenance/Operations and Debt Service

** Road District Tax Rate = Tax Rate for the Road and Bridge Maintenance Funds

38

BELL COUNTY2011 - 2020 Property Tax Rates

Note: Taxes for Over 65/Disabled are Frozen

Year Bell County Road District Total2010-2011 38.20¢ 2.99¢ 41.19¢

2011-2012 40.96¢ 2.99¢ 43.95¢

2012-2013 42.12¢ 2.99¢ 45.11¢

2013-2014 42.12¢ 2.99¢ 45.11¢

2014-2015 42.12¢ 2.99¢ 45.11¢

2015-2016 42.12¢ 2.99¢ 45.11¢

2016-2017 42.12¢ 2.99¢ 45.11¢

2017-2018 42.12¢ 2.99¢ 45.11¢

2018-2019 42.12¢ 2.99¢ 45.11¢

2019-2020 42.08¢ 2.92¢ 45.00¢39

Tax Rate ImpactBell County’s 2020 budget proposal:2019 tax rate:

45.11 cents per $100 of valuation2020 proposed tax rate:

45.00 cents per $100 of valuationAssumption:

median taxable home value of $138,7002019 average county tax bill: $625.682020 average county tax bill: $624.15

Annual Decrease: $ (1.53)

40

41

Bell County

City of Temple

City of Killeen

City of Belton

City of Harker Heights

Current Rate 0.4511 0.6612 0.7498 0.6598 0.6770Effective Rate 0.4122 0.5950 0.7449 0.6178 0.6734Rollback Rate 0.4540 0.6729 0.7575 0.6599 0.7279

Current Rate 0.4511 0.6612 0.7498 0.6598 0.6770Proposed Change (0.0011) 0.0115 0.0000 0.0000 0.0000Proposed Rate 0.4500 0.6727 0.7498 0.6598 0.6770

SCHOOL DISTRICTS

Temple ISD Belton ISD Killeen ISD

Current Rate 1.400 1.603 1.260Proposed Rate 1.355 1.460 1.160

PROPOSED TAX RATE COMPARISONS2019 - 2020 BUDGET

Revised

2019 - 2020 BUDGET

PROPOSED TAX RATE COMPARISONS

Bell CountyCity of TempleCity of KilleenCity of BeltonCity of Harker Heights

Current Rate0.45110.66120.74980.65980.6770

Effective Rate0.41220.59500.74490.61780.6734

Rollback Rate0.45400.67290.75750.65990.7279

Current Rate0.45110.66120.74980.65980.6770

Proposed Change(0.0011)0.01150.00000.00000.0000

Proposed Rate0.45000.67270.74980.65980.6770

% of Tax Bill

SCHOOL DISTRICTSfor Bell County

Temple ISDBelton ISDKilleen ISDTemple/TISD17%

Killeen/KISD18%

Current Rate1.4001.6031.260Belton/BISD17%

Proposed Rate1.3551.4601.160Harker Heights/KISD18%

County/BISD24%

City of TempleCity of BeltonCity of KilleenCity of Harker Heights

$0.01 Increase in Tax Rate Generates $$ 435,461.00$ 122,885.00$ 626,323.00$ 188,744.00

Original

2019 - 2020 BUDGET

PROPOSED TAX RATE COMPARISONS

Bell CountyCoryell CountyWilliamson CountyMcLennan CountyCity of TempleCity of KilleenCity of BeltonCity of Harker Heights

Current Rate0.45110.5453000.4590290.4852930.66120.74980.65980.6770

Effective Rate0.41220.5233000.4444770.4559570.59500.74490.61780.6734

Rollback Rate0.45400.5824000.4715960.5030730.67290.75750.65990.7279

Current Rate0.45110.5453000.4590290.4852930.66120.74980.65980.6770

Proposed Change(0.0011)0.000000(0.014552)0.0000000.01150.00000.00000.0000

Proposed Rate0.45000.5453000.4444770.4852930.67270.74980.65980.6770

SCHOOL DISTRICTS

Temple ISDBelton ISDKilleen ISD

Current Rate1.4001.6031.260

Proposed Rate1.3551.4601.160

City of TempleCity of BeltonCity of KilleenCity of Harker Heights

$0.01 Increase in Tax Rate Generates $$ 435,461.00$ 122,885.00$ 626,323.00$ 188,744.00

ProjectsCurrent

– EXPO - $33M • New Livestock/Equestrian Center, performance arena, warm-up arena, added

parking and RV spaces• Replacing hydronic piping in the Dome• Upgraded/improved drainage around Dome and Exhibition Bldg.

– Central Jail roof replacement and exterior walls repair - $1M– Public Safety Center to be completed in October 2019 - $3.2M– Remodel of Loop Jail Lobby service desk - $37K

Scheduled – FY19 through FY20– Rebuild and expand 911 parking lot - $100K– Refurbish/repair Justice Center parking lots - $100K– EXPO - $1.1M

• Move fence along Loop 121 due to Highway expansion• Additional cattle pens on west side of new arena

– Remodel 2nd Street Annex to accommodate added Court - $49K– Epoxy floor at animal shelter - $60K 43

BELL COUNTY�Proposed 2019-2020 Budget�Slide Number 2BELL COUNTY�101 East Central Avenue�P.O. Box 454�Belton, Texas 76513Slide Number 4Local Economic IndicatorsSlide Number 6Slide Number 7Slide Number 8Sales Tax ReceiptsSlide Number 10Slide Number 11BELL COUNTY�FINANCIAL HIGHLIGHTSUnfunded Mandates - TodayBELL COUNTY �COMMUNICATIONS CENTERSlide Number 15Slide Number 16Slide Number 17BELL COUNTY�2019-2020 PROPOSED BUDGET�GENERAL FUNDSlide Number 19BELL COUNTY PROPOSED REVENUES�OPERATING FUNDS� 2019-2020�REVENUE HISTORY�GENERAL FUND2019-2020 PROPOSED REVENUES GENERAL FUND2019 & 2020 BUDGET COMPARISON�GENERAL FUNDBELL COUNTY PROPOSED EXPENDITURES�OPERATING FUNDS�2019-2020�EXPENDITURE HISTORY�GENERAL FUND - ADOPTEDPERSONNEL COSTS HISTORY�GENERAL FUND - ADOPTEDOPERATING COSTS HISTORY�GENERAL FUND - ADOPTEDSlide Number 28Slide Number 29Slide Number 30Slide Number 31Slide Number 32Slide Number 33Slide Number 34Slide Number 352020 BUDGET�PROPOSED TAX RATE� Bell County and Road District2020 BUDGET�PROPOSED TAX RATE� Bell County and Road DistrictBELL COUNTY�2019 - 2020 Property Tax Rates�Note: Taxes for Over 65/Disabled are FrozenBELL COUNTY�2011 - 2020 Property Tax Rates�Note: Taxes for Over 65/Disabled are FrozenTax Rate ImpactSlide Number 41Slide Number 42 Projects

Documents

Proposed 2019-2020 Budget · 2020. 3. 25. · Texas A&M Central Texas – Recently completed construction on the Heritage Hall. The $36 million, 60,000 square foot building will house