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St.CroixCountyRecommendedBudget

2014

St. Croix County government promotes the safety, health and welfare of our citizens through 

innovation and cooperation while providing services in a fiscally 

responsible and accessible manner.

Presented by:Patrick ThompsonCounty AdministratorOctober 23, 2013

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Community/Economic 

Development8%

Transportation23%

Financial Health12%

Protecting At‐Risk Populations

35%

Public Safety & Criminal Justice

22%

2014 Budget Expenses by Priority Area

New Citizen Feedback Based Strategic Initiatives

Continuous Improvement (CI)Improve service delivery and the responsible use of tax dollars by making County Government more efficient & affordable through streamlined 

processes and elimination of waste.

Growth Management (GM)Proactively plan for the impact of continued growth on the County’s resources and its service delivery to the public.

Safety & Health (SH)Improve and protect the safety, health and welfare of the County’s citizens 

and its natural resources

Outreach (O)Enhance public awareness of County services and how they are funded.

Engage employees and maintain a high performing workforce.

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2014 Ongoing Initiatives

Strategic Planning 

Engage Employees & maintain a high performing workforce

(P4P and ROWE implementation)

Long Range Facility Planning

Nursing Home Business Plan Implementation

2014 New Initiatives

Long range capital improvement plan

Possible 911 Merger Based on Feasibility Study

Enhance public awareness of County services and how they are funded

Leadership Development Program for Dept Heads

Department sponsored LEAN Events

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Continuous Improvement (CI)

• What is Lean?

• Lean is a time‐tested  set of tools, and an organization desire, to reduce waste and defects within systems and processes, by engaging your staff to improve productivity, quality, staff morale, and customer service.

• Lean is a process improvement approach and set of methods that seek to eliminate non‐valued added activities or waste. 

Department Sponsored LEAN Events

– Leadership Training July 2013

– Departments required as part of budget to submit possible Lean Project

– Facilitators being trained Fall 2013

– Departments submitting Project Plan summary to include Issue, Scope, Goals, and Team Members

– Project Selection considerations include Impact, Need, and Willingness

– Facilitators to be assigned outside their department

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2014 Budget Detail

• PERFORMANCE STANDARDS

• CUSTOMER SATISFACTION

• QUALITY IMPROVEMENT

• LEAN GOVERNMENT

• MANDATORY SERVICES

• COST REDUCTION

2014 Budget ChallengeBalance Competing Priorities

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Zero Increase Controllable 

Levy

Continue to Control 

Health Care Costs

Continue to address long range facility planning

Maintain a high 

performing workforce

COUNTY ADMINISTRATOR BUDGET OBJECTIVES

8,576,282,900 

8,104,284,300 

7,501,297,400 7,188,884,400 

6,771,869,900 7,006,832,000 

 $‐

 $1,000,000,000

 $2,000,000,000

 $3,000,000,000

 $4,000,000,000

 $5,000,000,000

 $6,000,000,000

 $7,000,000,000

 $8,000,000,000

 $9,000,000,000

 $10,000,000,000

2009 2010 2011 2012 2013 2014

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Mill Rate per $1,000

$3.05 

$3.38 

$3.66 

$3.87 

$4.09 $4.00 

 $‐

 $0.50

 $1.00

 $1.50

 $2.00

 $2.50

 $3.00

 $3.50

 $4.00

 $4.50

2009 2010 2011 2012 2013 2014

2014 Property Tax Levy1.06% Increase

Tax Levy Components 2013 Budget Amount

2014 Proposed Budget Amount

Difference

County Operating Levy $25,099,207 $25,596,470 $ 497,263

Debt Service Levy $  1,476,139 $  1,273,711 ($ 202,428)

Total County Operating Levy Change $ 294,835

Bridge Aid Levy $ 88,985 $ 74,810 ($   14,175)

Library Levy $  1,063,041 $  1,076,935 $   13,894

Total Special Purpose Levy Change ($ 281)

TOTAL LEVY CHANGE $  294,554

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 $‐

 $200,000

 $400,000

 $600,000

 $800,000

 $1,000,000

 $1,200,000

 $1,400,000

 $1,600,000

2013 2014 2015 2016 2017

2003A$359,725 

2003B$525,931 

2008A$553,288 

2008A$542,584 

2008A$540,613 

2008A$537,438 

2010A$92,195 

2010A$764,090 

2010A$760,335 

2010A$758,649 

2010A$886,619 

2010A

2008A

2003B

2003A

Debt Service

Debt Service DetailYear Bond Principal Interest

Paying AgentService Charges Sub‐Total Grand Total

2013 2003A $  350,000  $    9,100  $                       625  $  359,725 

2013 2003B $  515,000  $  10,300  $                       631  $  525,931 

2013 2008A $  475,000  $  77,663  $                       625  $  553,288 

2013 2010A $             ‐ $  91,570  $                       625  $    92,195  $  1,531,139 

2014 2008A $  485,000  $  56,959  $                       625  $  542,584 

2014 2010A $  680,000  $  83,240  $                       850  $  764,090  $  1,306,674 

2015 2008A $  505,000  $  34,988  $                       625  $  540,613 

2015 2010A $  695,000  $  64,485  $                       850  $  760,335  $  1,300,948 

2016 2008A $  525,000  $  11,813  $                       625  $  537,438 

2016 2010A $  715,000  $  42,799  $                       850  $  758,649  $  1,296,087 

2017 2010A $  870,000  $  15,769  $                       850  $  886,619  $     886,619 

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Library Levy

$778,646 

$941,067 

$1,015,029 

$1,063,041  $1,076,935 

 $‐

 $200,000

 $400,000

 $600,000

 $800,000

 $1,000,000

 $1,200,000

2010 2011 2012 2013 2014

Fund Balance 

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Historical Sales Tax –Budget vs. Actual

 $‐

 $1,000,000

 $2,000,000

 $3,000,000

 $4,000,000

 $5,000,000

 $6,000,000

 $7,000,000

2008 2009 2010 2011 2012 Sept. 2013 2014

Actual

Budget

Budget by Revenue Category

Property Taxes$28,021,926 

41%

Sales Tax$5,739,674 

9%

Forest Crop Taxes$5,000 0%

Interests & Penalties  $700,000

1%

State & Federal Aids$12,792,917 

19%

Fines & Fees$1,855,900

3%

Charges for Services$17,196,958 

25%

Debt Issuance/Rebates  $32,963 

0%

Interest on Investments  $80,000

0%Miscellaneous

$6,000 0%

Surplus Applied$1,401,579

2%

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Budget by Revenue ‐ Property Tax

General13,869,611

49%

Contingency200,000 1%

Park454,271 2%

LWCS364,736 1%

Aging243,390 1%

H & H / S5,502,414 

20%

ADRC506,825 2%

Debt 2010A731,127 3%

Debt 2008A542,584 2%

Nursing Home166,373 0%

Highway5,440,595 

19%

Revenue Detail2013

Budget2014

Recommended2014 Change

from 2013

BUDGETED REVENUESTotal General Property Taxes 27,727,372 28,021,926 294,554

Total Other Taxes 5,019,499 5,744,674 725,175

Total Interest & Penalties 988,985 700,000 (288,985)

Total State and Federal Aids 12,627,658 12,792,917 165,258

Total Fines and Fees 1,864,910 1,855,900 (9,010)

Total Charges for Services 17,795,385 17,196,958 (598,427)

Total for Debt Issuance 32,963 32,963

Total Miscellaneous 231,500 86,000 (145,500)

Total Surplus Applied 1,806,443 1,401,579 (404,864)

TOTAL REVENUES 68,061,752 67,832,917 (228,836)

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Budget by Expenditure Category

General Government$11,319,172 

17%

Capital$930,827 

1%

Public Safety$11,410,843 

17%

Health & Human Services$21,914,111 

32%

Highways$15,927,240 

24%

County Aid Bridges$149,620 

0%

Education & Recreation$2,071,436 

3%

Conservation & Development$2,602,994 

4%

Debt Service$1,306,674 

2%

Contingencies$200,000 

0%

Budget by Expenditure –Public Safety

Sheriff's Patrol5,823,849 

51%

Emerg Mgmt / SARA/homeland sec.

166,747 1%

Emergency Communications 

Center1,665,082 

15%

Jail Improvement Fund105,000 1%

County Jail3,650,165 

32%

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Budget by Expenditure –Health & Human Services

Hazardous Waste35,922 0%

Child Support Office681,451 3%

Veteran's Service Officer

209,810 1%

Veteran's Relief8,500 0%

Department on Aging Programs906,798 4%

ADRC1,350,419 

6%

Health & Human Services13,785,004 

63%

HHS‐St. Croix Industries571,564 3%

Nursing Home4,364,643 

20%

Budget by Expenditure –Education & Recreation

County Fair62,000 3%

UW Extension Programs248,580 12%

County Parks683,921 33%

Municipal Library Funding1,076,935 

52%

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Expenditure Detail2013

Budget2014

Recommended2014 Change

from 2013

BUDGETED EXPENSESTotal General Government 11,159,362 11,319,172 159,810

Total Capital Project Fund 1,355,000 930,827 (424,173)

Total Public Safety 11,251,428 11,410,843 159,415

Total Health and Human Services 22,912,739 21,914,111 (998,628)

Total Highways 15,020,746 15,927,240 906,494

Total County Aid Bridges 177,970 149,620 (28,350)

Total Education & Recreation 1,993,063 2,071,436 78,373

Total Conservation and Development 2,510,305 2,602,994 92,689

Total Debt Service 1,531,139 1,306,674 (224,465)

Total Reserve for Contingencies 150,000 200,000 50,000)

TOTAL EXPENSES 68,061,752 67,832,917 (228,836)

Capital

Not Approved451,852 23%

Approved & moved to Dept. Budgets

321,341 17%

Moved to Bonding199,670 10%

Move to Current Year27,285 2%

Approved930,827 48%

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Approved Capital Projects

On Going Government Center Renovations 

$214,400 

District Attorney Photocopier,

$16,300 

I.T.Email Archiver, Phone Upgrade at GC, SAN 

Upgrade$168,075 

Register of Deeds Digitizing Projects

$28,161 

Nursing Home Wall Vinyl, Carpet & 

Window Replacement, Kitchen Equipt., Laundry 

Equipt.$38,166 

Circuit Court Scanning Equipt w/ROD  

$4,295 

Clerk of CourtVideo Conference

$10,389 

Sheriff Squad Cars, Unmarked 

Cars, Automated Vechicle Locator, Metal Detector

$243,043 

Facilities GC Cooling Tower, GC 

Carpet Replacement, HVAC Upgrades,  $208,000 

Wisconsin Retirement

Category 2011 2012 2013 2014

General 5.8% 5.9% 6.65% 7.00%

Elected 6.65% 7.05% 7.00% 7.75%

Protective 10.8% 10.9% 11.65% 10.31%

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Pay for Performance

The St. Croix County P4P compensation system is designed to link employee work performance to the 

strategic plan and mission of the County.

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Mission of County

Employee Work 

Performance

Strategic Plan/  

Initiatives

Compensation Award

Pay For Performance 2013• Added additional employees to P4P 

• Implemented wage grids April 2013

• Still working to move WPPA to P4P

• SMART Goal Worksheet revised to include County’s strategic initiatives

• Staff Advisory Committee formed that includes staff representatives from a variety of departments and levels of the organization

• E Appraisal system being purchased as a tool to provide comprehensive system for evaluators and participants and to enhance administration of P4P and reporting options

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P4P Cycle 2 Outcomes Summary

Overall 

Employee 

Rating

P4P 

Compensation 

Award

Number of 

Employees

381 Total 

4.71‐5.00 Base + (1%) Merit 19       (5%)

4.01‐4.70 Base 159     (42%)

3.01‐4.00 Merit (2%) 172     (45%)

0.00‐3.00 No Increase 31       (8%)

Staffing Levels

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Health Insurance• Patient Protection Affordable Care Act (aka Health Care Reform)

– Analyzing Impacts

– Employer Mandate Delayed to 2015

– PPACA Fees and PCORI Fees factored into premium

– Effective January  2014, change in benefit eligibility to 30 hrs./week

• 1% Increase in Overall Premium

– Continued focus on early renewal and rate lock

– Health Insurance Committee reviewing utilization and behavior management

– National Trend  10‐12% increase in premium

• Health & Wellness Committee/Health Insurance Committee

– 1St Employee Health Expo Held

– 1st Employee 5K Run/Walk Held

– Regular programs/ activities/education opportunities for employees

– Reviewing options to  embed wellness incentives/participation connected to  2015 Premiums

ChallengesCurrent and Future

82125

188

369

553

720

828

607576

446

0

100

200

300

400

500

600

700

800

900

 $‐

 $1,000,000

 $2,000,000

 $3,000,000

 $4,000,000

 $5,000,000

 $6,000,000

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

Foreclosures and Tax Delinquencies (in millions)

2004 – 9/30/13

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