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2019 Tentative Budget Presentation to the Legislature October 30, 2018 J. Justin Woods, JD, MPA County Administrator ---PAGE BREAK--- 1st Thank You! ---PAGE BREAK--- 2018 – A Year in Review NYS Deferred Comp Plan Broadband CGR Report – Analysis & Recommendations Bridge Financing of Aurora Water County Office Building - Drainage Project Janus Compliance Shared Services Plan New Website Codification of County Laws DPW Law Reorganized Admin Office Secured Canal Corp partnership in Port Byron Workers Comp Savings ---PAGE BREAK--- Remain Below Projected Tax Cap - 3.08% Utilize Tax Levy Continue Managing Fund Balances Per County FB Policy Focus Capital Investments in Infrastructure & Equipment Strategic Investments in County Operations DPW Finance HR & Payroll IT EMO 2019 Budget Goals ---PAGE BREAK--- 135,048,457.00 11,915,082.00 2,636,275.00 746,300.00 2019 Tentative Appropriations GENERAL FUND COUNTY ROAD FUND ROAD MACHINERY FUND EMPLOYMENT AND TRAINING ---PAGE BREAK--- Unrestricted Fund Balance at end of 2018 (projected) Proposed Appropriations - $150,346,114 Basic Financial View of Cayuga County Fund Projected 2018 A $22,200,000 D $1,100,000 DM $1,000,000 Total $24,300,000 GENERAL FUND 135,048,457.00 COUNTY ROAD FUND 11,915,082.00 ROAD MACHINERY FUND 2,636,275.00 EMPLOYMENT &TRAINING 746,300.00 GRAND TOTAL ALL FUNDS 150,346,114.00 ---PAGE BREAK--- $0 $4 $8 $12 $16 $20 $24 2011 2012 2013 2014 2015 2016 2017 2018 Estimate Millions High/Low Fund Balance Policy v. Actual A Fund Balance 15% of Total Revenue 10% of Total Revenue Total Unreserved Linear (Total Unreserved) ---PAGE BREAK--- -3,250,000 -2,450,000 -1,650,000 -850,000 -50,000 750,000 1,550,000 2,350,000 3,150,000 3,950,000 4,750,000 2012 2013 2014 2015 2016 2017 2018 2019 A Fund Budgeted Draw v Actual Impact on Fund Balance A Fund Budget Draw Actual Imact on Fund Balance ---PAGE BREAK--- 0 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 4,000,000 4,500,000 5,000,000 2013 2014 2015 2016 2017 2018 (Tenatative) 2019 Budgeted Fund Balance Draws 2013-Present General Fund County Road Fund Road Machinery Fund (DM) ---PAGE BREAK--- CAYUGA COUNTY TENTATIVE BUDGET 2019 TOTAL OTHER INTERFUND USE/INCREASE TOTAL APPROPRIATIONS REVENUE REVENUES FUND BALANCE REVENUE GENERAL FUND 135,048,457.00 93,156,711.00 945,536.00 94,102,247.00 COUNTY ROAD FUND 11,915,082.00 4,539,392.00 7,200,000.00 175,690.00 11,915,082.00 ROAD MACHINERY FUND 2,636,275.00 2,308,000.00 0.00 328,275.00 2,636,275.00 EMPLOYMENT & TRAINING 746,300.00 746,300.00 0.00 0.00 746,300.00 GRAND TOTAL ALL FUNDS 150,346,114.00 100,750,403.00 7,200,000.00 1,449,501.00 109,399,904.00 TOTAL REAL PROPERTY TAX LEVY FOR BUDGETARY PURPOSES $ 40,946,210.00 ---PAGE BREAK--- Property Tax 18% Sales Tax (Net) 10% Fees 8% Transfer from Other funds 0% State Aid 8% Federal Aid 6% Federal Aid Total Revenue 50% 2019 Tentative General Fund Revenue Property Tax Sales Tax (Net) Fees Transfer from Other funds State Aid Federal Aid Federal Aid Total Revenue ---PAGE BREAK--- $17,000,000 $18,000,000 $19,000,000 $20,000,000 $21,000,000 $22,000,000 $23,000,000 $24,000,000 2011 2012 2013 2014 2015 2016 2017 Estimate 2018 Budgeted 2019 Sales Tax Revenue v Budgeted Sales Tax Actual Sales Tax Budget ---PAGE BREAK--- Salaries 27% Fringe Benefits 14% Equipment 1% College 3% Medicaid 13% Debt Service 4% Transfer to Highway 6% Other 32% 2019 Tentative General Fund Expenses Salaries Fringe Benefits Equipment College Medicaid Debt Service Transfer to Highway Other ---PAGE BREAK--- 10% in Health Insurance - $900,000 53 Weeks – Extra Medicaid Payment - $300,000 Decreased Use of D Fund Draw - $300,000 More from A Fund Anticipated Salary Adjustments for Union/Non-Union Employees Budget Pressures ---PAGE BREAK--- Sales Tax Trending Strong – Budgeted $750,000 more to $23M Budgeting Flat with 2 years performance Being driven by Inflation – Motor Fuel Sales Tax Up 18.3% thru Sept 2018 911 Operations Grant Offset Operating Expenses - $550,000 ILS Enhanced Aid - Realign Assigned Counsel/Youth Bureau Expenses Reducing General Fund Impact > $185,000 Workers Comp Savings - $150,000 /year for 2 years Budget Enhancers ---PAGE BREAK--- Positions Purchasing Director - $65k Sr. Human Resource Associate - $42k Principal Computer Technician - $62k MEO Heavy - $43.5k MEO Medium - $42k 2 contracted positions in County Attorney’s Office – shifted to PT Employees Restored Funding for EMO Director from $30k to $65k. ---PAGE BREAK--- 0 6,000,000 12,000,000 18,000,000 24,000,000 30,000,000 36,000,000 42,000,000 Tax Levy Tax Levy, 2002 - 2019 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 ---PAGE BREAK--- -4.00% -3.00% -2.00% -1.00% 0.00% 1.00% 2.00% 3.00% 4.00% 1 Tax Rate % of Change 2010-2019 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 ---PAGE BREAK--- Conclusion Responsible Budget Strategic Capital & Organizational Investments Maintains Adequate Fund Balance & Reserves Following the 2018 Audits Recommend Additional $2M Appropriation split between the Highway & Building Reserve Accounts Next Steps – Set Preliminary Budget (15 Days ) Ways & Means Workshops Nov. 1 & 8 M to Adopt Preliminary- Budget November 13 Legislature Public Hearing – November 27 ---PAGE BREAK--- Questions? Thank You For Your Support & Vision