Overview of Walker County Budget for Fiscal Year 2014-2015

Going into the budget for the fiscal year 2014-2015 in Walker County, key aspects include the transition to a new jail and closure of the old facility, incorporation of full-time staffing costs for the new jail and IT personnel, challenges with unfunded mandates from the State impacting various departments, building maintenance and HVAC needs, equipment replacement requests, and absence of a pay classification system for employees. The budget reflects the County's efforts to address critical operational needs and navigate financial constraints while planning for essential expenditures.

• Walker County
• Budget
• Fiscal year
• 2014-2015
• Unfunded mandates

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1. Budget Work Session Walker County Budget for the Fiscal Year October 1, 2014 to September 30, 2015

2. What are we seeing going into the budget? Move to the new Jail and the closing of the old jail First full year of operations cost of new jail and full time staffing is included in the budget as well as the budgeting for the IT person added last year at full time

3. Unfunded Mandates Seeing a continued pattern of unfunded mandates from the State in the form of requests from the Criminal District Attorney office, Vehicle Registration and Voter/Elections departments New position added to CDA office last year funded from Pretrial Intervention Fund costs not covered from this budget of $20,000 moved to General Fund due to reduction of revenues Budget includes the Voter/Elections person recently approved seen for the first time in the Fy 2014-2015 budget

4. Building Maintenance/HVAC Needs Numerous requests for building maintenance type items including the HVAC systems totaling $192,874 from various departments possibly indicating a need for a comprehensive look at the facilities and a formalized process for addressing needs Seeing requests for additional maintenance personnel The above number does not include the HVAC issues at the Justice Center and the known need to address this issue (waiting on study results and cost estimates to be provided)

5. Equipment Replacement Budget includes requests for equipment replacement in the General Fund and Road and Bridge Fund County has no formalized equipment replacement schedules with the exception of PC replacement Vehicles and Office Equipment is not included in the tax rate but rather paid from Fund Balance remaining each budget year. (Although it can be said this funding is working well.) A formal policy relating to the timing of replacement should be considered. There is no formal equipment replacement policy for Road and Bridge Equipment. Any purchase is funded by a reduction in the operating budget of the precinct purchasing the equipment.

6. Employee and Employee Benefits County budget does not include a pay classification system with steps for merit increases. No money is included for scheduled reviews or pay increases. Discussion from officials on need to address retaining trained and experienced employees including a request from EMS for an across the board increase for EMS personnel Supplemental requests include requests for additional employees and requests for pay increases for selected employees

7. Employee Benefits Employee benefits Health insurance is estimated at a 6% cost increase Retirement Benefit Based on information received from Texas County Retirement System, cost is anticipated to remain relatively flat for several years and then County should begin to see gradual decreases over time assuming County maintains the same contribution levels Long term health costs were addressed in the last budget and employees hired after 10/01/2013 are not eligible for paid health premiums at retirement. Will take several years before reductions are seen in the unfunded liability

8. Records Management and Archive Projects Both the District Clerk and County Clerk continue with Record Preservation and Archive Programs funded from fees that have been designated for these purposes. Both are presenting plans as part of the budget process E-filing is planned to begin in Fy 2014-2015 by both offices

9. Fire Departments and ESD Requests Request from ESD #2 for Fire Fighter assistance to allow two firefighters on duty 24-7 Request from Crabbs Prairie VDF for increase to contract from $7,200 to $12,000 Request from New Waverly VFD for funding $7,200 for Station 74 (Sandy Creek-western part of ESD #2)

10. Law Enforcement Request by Sheriff for funding a HIDTA Investigator estimated cost $72,127 New Fund in the Budget for FY 2014-2015 for monies received $100,656 Source is Department of Justice Equitable Sharing Program Request by Constable Precinct 4 for addition of part-time Constable and a full time Constable and continued contracting with NWIDS

11. Ad Valorem Tax Rate Do not have the certified values from the Appraisal District and therefore cannot calculate the effective rate. Keep in mind not having certified numbers at the point means that the WCAD can not certify values because more than 5% of the value is under protest However we have Preliminary Estimates provided the WCAD that indicate the following We are seeing an assessed taxable value that is $118,201,157 (roughly 5%) greater than last year that includes new growth of approximately $54,493,223

12. Ad Valorem Tax The effective tax rate is calculated generally by comparing the property on the tax roll in both years and calculating a rate that would generate in the current year the same amount of revenue as generated in the prior year from this property With an increase in total value of the property on the tax roll in both years, the effective rate should calculate to be lower than the current existing tax rate Based on the preliminary report, WCAD indicates that the average taxable value of a single family residential home is $117,497 this year as compared to $116,238 last year

13. Ad Valorem Tax Taxable Value of new property added to the tax roll this year is $54,493,223 as compared to $44,249,743 last year

14. Sales Tax Seeing an increase in sales tax this year and have budgeted at this level for next year Sales Tax Revenue Comparison by Fiscal Year Current FY 2012 FY 2011 FY 2010 FY 2009 FY 2008 Fiscal Year $ 228,235.12 $ 273,115.08 $ 232,250.20 $ 228,137.92 $ 304,928.34 $ 247,652.53 $ 240,315.02 $ 273,452.89 $ 243,995.81 $ 207,418.00 $ 245,674.00 $ 202,721.00 2013 2012 2011 2010 2009 $167,187.30 $222,842.31 $191,134.24 $188,274.10 $263,836.27 $186,464.40 $166,210.52 $222,408.76 $191,106.93 $167,429.35 $223,365.91 $172,152.13 October November December January February March April May June July August September 9.89% 8.93% 13.16% 18.11% 12.09% 26.31% 11.50% 7.84% 20.00% $ 207,694.17 $ 206,032.05 $ 214,678.82 $ 250,722.80 $ 230,195.76 $ 227,549.46 $ 205,238.72 $ 172,012.59 $ 187,760.94 $ 193,164.18 $ 178,460.42 $ 176,609.25 $ 272,032.76 $ 261,778.61 $ 252,784.31 $ 196,066.24 $ 175,895.45 $ 177,179.98 $ 215,520.13 $ 189,679.15 $ 186,748.89 $ 253,564.55 $ 241,534.45 $ 237,364.86 $ 203,331.16 $ 189,533.68 $ 192,236.24 $ 207,418.17 $ 193,326.10 $ 178,400.89 $ 245,674.14 $ 231,402.81 $ 240,196.99 $ 202,721.25 $ 196,699.09 $ 176,915.77 $ 194,255.72 $ 209,348.30 $ 172,142.70 $ 164,490.40 $ 250,403.95 $ 171,123.13 $ 166,467.36 $ 234,431.74 $ 174,739.89 $ 170,865.89 $ 223,755.47 $ 172,970.85 $ 2,927,895.91 $ 2,653,148.27 $2,466,550.16 $2,448,426.40 $2,304,995.40 $ 2,362,412.22

15. Other Revenues Court revenues are generally flat Fees of office are showing an increase including areas such as the County Clerk Fees and Permitting Fees Receipts from the US Forest Service for Road and Bridge are more this year. We are in contact with the state to see if this level of revenue can be anticipated for next year

16. Weigh Station Revenues Seeing increase in Weigh Station Revenues Weigh Station Revenues Fy 2014 Fy 2013 Fy 2012 Fy 2011 Fy 2010 Fy 2009 October $ 40,868.80 $ 15,785.20 $ 38,495.46 $ 37,998.00 $ 37,200.25 $ 39,404.50 November 39,401.58 21,504.60 22,729.62 35,051.70 37,643.50 32,226.75 December 55,965.10 20,500.30 20,937.00 31,939.00 31,988.00 41,291.75 January 24,008.60 15,924.90 23,468.60 31,572.45 29,438.79 35,103.75 February 32,201.22 15,252.03 15,155.29 27,557.99 33,161.30 38,816.75 March 41,281.80 26,823.00 25,061.81 36,305.66 37,071.67 40,826.00 April 40,194.90 27,404.70 16,947.80 38,012.10 32,583.15 35,153.00 May 36,181.60 30,159.11 11,584.60 35,012.90 30,862.10 27,907.50 June 36,554.80 31,535.50 17,058.45 37,594.95 43,591.30 43,897.75 July 28,500.00 28,477.50 18,379.20 45,641.20 61,886.85 40,465.75 August 26,130.00 26,130.80 15,343.50 38,648.27 38,095.95 40,972.00 September 32,840.00 32,840.69 12,209.70 33,871.05 32,841.05 34,671.75 $ 434,128.40 $ 292,338.33 $ 237,371.03 $ 429,205.27 $ 446,363.91 $ 450,737.25

17. Weigh Station Revenue Allocation Differences Prior Years Weigh Station Revenues vs Budget Difference Fy 2014 Fy 2013 Fy 2012 Revenues $ 434,128.00 $ 292,338.00 $ 237,371.00 Allocations (280,000.00) (280,000.00) (280,000.00) Road and Bridge Fund Operations (43,761.00) (43,761.00) (43,761.00) Court Clerk at Justice of Peace Precinct 4 (25,187.00) (25,187.00) (25,187.00) Operations of the Weigh Station (16,524.00) (16,524.00) (16,524.00) Part Time Person for DPS at Weigh Station (365,472.00) (365,472.00) (365,472.00) Difference Revenues Allocations 68,633.40 (73,133.67) (128,100.97) Total for last two years (201,234.64) To recoup in future years (132,601.24)

18. Weigh Station Revenues In past years, the reduction in Weigh Station revenues resulted in approximately a $201,234 loss of revenues to the General Fund and Road and Bridge Funds over costs - including the Road and Bridge Projects allocation being reduced by $150,000 in one of the years. The current budget as presented includes $106,690 more in estimated Weigh Station revenues in the Road and Bridge Fund for the current year than what was budgeted This shows up as a one-time allocation in the FY 2014-2015 Road and Bridge allocations Fy 2014-2015 weigh station revenues are budgeted at the current level of revenues (could be risky in that this is volatile, so revenues are treated as available for one-time allocations)

19. Weigh Station Revenues It will take approximately 2 years to recoup the loss at the current collections. Decision to be made as to how Court wishes to address this and the resuming of the split between the Road and Bridge-Bridge projects and set-aside for Weigh Station and DPS use of the funds There is currently a part-time person paid by the County that works at the weigh station.

20. Bridge Projects and Stubblefield Bridge Project Current balance in the Road and Bridge Project Fund for Bridge Projects is $120,753 Stubblefield Bridge Project is in preliminary stages with proceeding to next step requiring funding Based on agenda item May 12, 2014 Local match for project was estimated to be $424,769 Fund Source Amount Comments Texas Federal Lands Access Program Funds Local Match Walker County, Texas TOTAL $1,722,699 80.22% $424,769 $2,147,469 19.78% Hard Match

21. Budget as presented Assumes the effective tax rate Supplemental requests have been grouped by one-time and on-going Is presented for Court Consideration and an amended version of this budget must be filed with the County Clerk no later than July 31, 2014 Budget hearings to be set for public input