Walker County Fiscal Year 2013-2014 Budget Overview
Walker County's fiscal year 2013-2014 budget detailed increases in property tax revenue, changes in tax rates, fund transfers, and challenges faced in EMS funding, weigh station activities, and new facility costs. The budget addressed additional staff for a new jail, equipment replacements, and state-mandated funding adjustments.
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Walker County Budget October 1, 2013 thru September 30, 2014 At a 100% collection rate This budget will raise more revenue from property taxes than last year s budget by an amount of $1,683,014 which is a 11.28%, increase from last year s budget. The property tax to be raised from new property added to the tax roll this year is $299,925. The record vote of each member of the commissioners court voting on the proposed tax rate increase is as follows: County Judge, Danny Pierce - For Commissioner Precinct 1, B.J. Gaines - For Commissioner Precinct 2, Ronnie White - Against Commissioner Precinct 3, Bobby Warren - For Commissioner Precinct 4, Tim Paulsel - For The county property tax rate for the preceding fiscal year(FY 12-13) was $0.6355 for each $100 taxable assessed valuation. For this year s budget, the tax rate is $0.6778 per $100 taxable assessed valuation. The calculated effective tax rate is $0.6578. The calculated effective maintenance and operations tax rate is $0.6009 and the calculated debt rate is $0.0569. The rollback rate is calculated at $0.7095. The total debt obligation of the county is $19,315,000. The wording of this notice is as required by Local Government Code Subtitle B. County Finances, Chapter 111. County Budget, Section 111.003 and as amended by S.B. 656. 2
Fy 13-14 Budget Budget Net of Transfers Total All Funds Interfund Transfers FY 13-14 $ 30,494,793 $ 1,833,828 $ 28,660,965 FY 12-13 $ (28,390,878) $ (1,094,752) $ (27,296,126) Amount of Increase $ 2,103,915 $ 739,076 $ 1,364,839 3
Challenges Decreasing revenues in EMS and continued funding of the fourth emergency crew added in Fy 11-12 Decreasing revenues in EMS transfers seeing a reversal of the trend where transfer revenues help offset the cost of emergency services Decreased revenues/activity at the weigh station The above resulting in an increased use of tax revenue to fund EMS and the Road and Bridge Fund Operating costs of $600,000 for Road and Bridge have not been built into the tax rate, but have previously been funded thru Fund Balance Equipment replacement is not part of the tax rate, but has historically been funded from Fund Balance (Public Safety Vehicles, etc) 4
Challenges The new jail is expected to come on-line in April, 2014. This budget adds an additional 7 jailers, an IT employee and includes additional funds for meals, medical costs and insurance costs for the new facility at an budgeted cost of $225,000 for a 6 six month period. This cost is recurring and will be double this amount next year. The request submitted was for 13 jailers at an estimated cost of $528,000. The State mandated a change related to information that must be provided related to Criminal District Attorney operations, resulting in funding of an Investigator from General Fund and an additional employee funded thru the Pretrail Intervention Fund, a discretionary fund of the Criminal District Attorney 5
Tax Rate Calculation Information Current Tax Rate $0.6355 Effective Tax Rate $0.6578 Roll Back Rate $0.7095 Adopted rate for FY 2013-2014 $.6778 Projected revenues is at a 96% collection rate for budgeting purposes. The adopted tax rate will allow for funding of jail costs next year at the same staffing and estimated inmate count as proposed for this year (7 additional jailers funded in Fy 13-14 for 50% of the year) What this rate does not cover is the $600,000 on-going costs that is funded from a General Fund Fund Balance transfer each year 6
Budget Ad Valorem History Budget FY 2013-14 Estimated FY 2012-2013 Original Budget FY 2012-2013 Budget Year FY 2011-2012 FY 2010-2011 General Fund and Road and Bridge $ 0.620900 $ 0.571200 $ 0.571200 $ 0.539100 $ 0.548500 Debt Service Levy $ 0.056900 $ 0.064300 $ 0.064300 $ 0.014500 $ 0.030800 Tax Rate per $100 $ 0.677800 $ 0.635500 $ 0.635500 $ 0.553600 $ 0.579300 Effective Rate Calculated $ 0.657800 $ 0.551200 $ 0.551200 $ 0.553600 $ 0.057930 Assessed Valuation $ 2,161,732,511 $ 2,060,416,545 $ 2,074,289,470 $ 2,027,809,234 $ 1,922,953,971 Freeze Taxable Value $ 407,638,302 $ 386,123,600 $ 384,700,791 $ 369,272,145 $ 339,607,905 Total Assessed value $ 2,569,370,813 $ 2,446,540,145 $ 2,458,990,261 $ 2,397,081,379 $ 2,262,561,876 Tax Levy $ 16,604,466 $ 14,921,452 $ 14,991,710 $ 12,943,834 $ 12,780,350 Current Taxes Collected $ 15,940,287 $ 14,500,000 $ 14,392,042 $ 12,480,811 $ 12,566,742 Percent of Levy Collected 96.00% 97.00% 96.00% 96.00% 98.00% Total Current & Delinquent Taxes Collected$ 16,180,287 $ 14,790,000 $ 14,612,042 $ 12,693,759 $ 12,731,288 Percent of Total Levy 97.45% 99.12% 97.47% 98.07% 99.62% 7
Budget Changes Road & Bridge Fund General Fund EMS Fund Total On-Going Maintain benefits at the same level $ 100,186 $ 13,264 $ 13,619 $ 127,069 Adjustment to Pay (3%) Transfer to Legislative Fund - Supplement Courthouse Security 237,245 49,092 65,295 351,632 14,507 - - 14,507 Additional Courthouse Security - Bailiffs (Courts) 12,268 - - 12,268 Central Appraisal District Operations Increase 42,546 - - 42,546 Central Dispatch Operations Increase 5,585 - - 5,585 Software Maintenance Odyssey & Cisco Increase 15,002 - - 15,002 Software Maintenance Dynamics Increase 15,000 - - 15,000 County Court at Law Judge Salary(state mandate) 10,376 - - 10,376 Additional Full Time IT Employee (assigned to Jail) 29,863 - - 29,863 32010-Criminal District Attorney Create position-Investigator I - Discovery 61,580 - - 61,580 Increase to Office Supplies 3,000 - - 3,000 30030-12th Judicial District Court Reporter Salary Change 8,425 - - 8,425 46010-Emergency Management CERT Program 6,000 - - 6,000 44030-Constable Precinct 3 Mobile Radio 2,875 - - 2,875 44040-Constable Precinct 4 Additional funds Constable Pool 8,727 - - 8,727 8
Budget Changes continued General Fund Road & Bridge Fund EMS Fund Total Taser for Deputy Constable 1,100 - - 1,100 Training for Constable Deputy 200 - - 200 Uniform for Constable Deputy 175 - - 175 APX 6000 Portable Radios (2) 6,023 - - 6,023 Body Armor Vest (2) not covered by grant 900 - - 900 Additional Data Lines 300 - - 300 Increase to Uniforms Budget 51 - - 51 Increase for Net Motion Software Licenses 435 - - 435 Increase Software License MDT, ICS 368 - - 368 Increase for Citation and Warning Books 350 - - 350 Increase for Vehicle Repairs 878 - - 878 41010-Sheriff Vehicle Lease Program 3,600 - - 3,600 Pay Increase for Sheriff 2,305 - - 2,305 50010-County Jail Addition of Jailers(7) 144,753 - - 144,753 Medical Services Contract at Jail (Doctor) Increase 4,800 - - 4,800 Meals, supplies, inmate medical 25,000 - - 25,000 Insurance Costs related to New Jail 30,000 - - 30,000 61020-Planning & Development Continue 2nd Environmental Investigator 63,262 - - 63,262 $ 857,685 $ 62,356 $ 78,914 $ 998,955 9
Budget Changes Continued One-Time Road & Bridge General Fund Fund EMS Fund Total 70010-Historical Commission Match for Grant $ 2,000 $ - $ - $ 2,000 Central Dispatch Fund Console Replacement 153,544 - - 153,544 County-Wide Funding of Firefighter for Emergency District #2 36,408 - - 36,408 15020-IT Department Hardware and Software Cisco Phone System Upgrade 21,316 - - 21,316 Technical Assistance - Cisco Device Support 7,500 - - 7,500 Consulting Services 5,000 - - 5,000 32010-Criminal District Attorney Replacement PCs (9) 10,060 - - 10,060 50010-Sheriff Replacement (5) Vehicles 197,150 - - 197,150 Criminal and Traffic Law Manuals 550 - - 550 44030-Constable Precinct 3 Tahoe Replacement 37,169 - - 37,169 PC 5,000 - - 5,000 Radar 3,365 - - 3,365 Watch Guard Camera 5,550 - - 5,550 EMS Fund Match for Grants - - 58,469 58,469 Vehicle Computer Mounts - - 12,850 $ 71,319 12,850 $ 484,612 $ - $ 555,931 Transfer to Road & Bridge Fund Transfer to Road and Bridge ($150,000 each precinct) 10
Budget Changes continued Records Management Funds 1000-Records Management Document Management Projects and Archive Projects District Clerk Records Preservation Project Book Scanner Acid Free Supplies for historical documents Temporary Full Time Position for Records Management Project (2 year project -each year $40,327) $ 19,386 $ 2,542 $ 40,327 County Clerk shredders, replacement documents $ 20,000 District and County Clerk Technology Replacement Scanner $ 2,450 Justice Technology Fund Equipment /Replacement/Court Technology Replacement Desktop PC Replacement PC& Monitors Replacement Laptop w Docking Station Replacement PCs (3) $ 10,000 $ 1,126 $ 1,308 $ 1,032 $ 3,378 33020-Justice of Peace Precinct 2 33030-Justice of Peace Precinct 3 33040-Justice of Peace Precinct 4 Justice Security Fund 33010-Justice of Peace Precinct 1 33040-Justice of Peace Precinct 4 Safety Glass Safety Glass Addition of Outside Door $ 5,735 $ 5,000 $ 4,000 Issue of Debt 82200-Road & Bridge General Bruce Broom $ 55,000 82210-Road & Bridge Precinct 1 Track Loader Excavator 30K lbs From Prior Year $ 85,000 $ 106,751 82240-Road & Bridge Precinct 4 Maintainer $ 150,000 Criminal District Attorney Pretrial Intervention Fund 32010-Criminal District Attorney Legal Secretary Intake/Victim's Assistance $ 39,831 11
Budget Comparison of General Fund on-going Revenues vs Expenditures Operating Revenues $ 18,316,072 Reduce for one-time revenue $ (86,592) Reduce for one-time revenue $ (99,275) $ 18,130,205 Operating Budget $ 19,547,457 Reduce for one-time $ (484,612) Reduce for one-time EMS transfer for capital $ (71,319) Road and Bridge Allocation $ (600,000) Less Contingency-Special One time $ (500,000) $ 17,891,526 On-going Rev/Expense difference $ 238,679 12
Budget General Fund Recap of Expenditures Budget Changes Budget FY 12-13 $18,013,724 Reduce for one-time Road and Bridge Fund Transfer in FY 12-13 Reduce for one-time expenditures in FY 12-13 $ (450,000) $ (533,133) Reduce for one-time transfer for Projects in FY 12-13 $ (21,316) Reduce for one-time transfer to Legislative Fund FY 12-13 $ (3,721) Reduce for one-time EMS Capital in FY 12-13 $ (140,512) Reduce for one-time transfer to Legislative Fund FY 12-13 $ (14,507) Increases for On-going listed above $ 857,685 One-time listed above $ 484,612 One-time transfer to Road and Bridge Fund for Operations $ 600,000 One-time transfer to EMS Fund for Capital $ 71,319 Increased need for transfer from tax revenues for EMS operations $ 604,392 EMS benefit/pay $ 13,619 EMS Pay Increase 65,295 Budget FY 13-14 $19,547,457 13
