HomeMy WebLinkAboutResolutions 2005 (31) RESOLUTION ADOPTING 2006 BUDGET AND APPROVING OTHER EXPENDITURES
Resolution No. X 5 1 ( z oo
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St. Croix County, Wisconsin
WHEREAS, the Finance Committee has conducted department budget reviews; and
WHEREAS, a budget has been prepared for St. Croix County for 2006; and
WHEREAS, a public hearing regarding the 2006 budget has been held as required by law.
NOW, THEREFORE, BE IT RESOLVED by the St. Croix County Board of Supervisors that
the 2006 budget is approved and the following amounts be levied against all real property located
within St. Croix County taxable for such purposes for 2006 as follows:
1. For general county operations,
As set forth in the 2006 budget $ 21,766,979.00
2. For county -aid bridge construction $ 21,500.00
3. For library support $ 473,870.00
a. Inter - County Libraries $ 12,443
b. Intra- County Libraries $ 461,427
TOTAL COUNTY LEVY $ 22,262,349.00
4. For state forestry tax (not part of
County budget) $ 1,403,473.52
TOTAL $ 23,665,822.52
Offered by the Finance Committee on November 1, 2005.
NEGATIVE AF 1 MAT E `
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Reviewed by Corporation Counsel on E� .,3 ti 2005.
Greg merman
This resolution was adopted by the St. Croix County Board of Supervisors on November 1, 2005.
&Ayft's' &I
Cindy Cam II, County Clerk
Finance Committee 2006 Budget
2006 St. Croix County ah Cooperate with other committees and County
Budget Presentation department heads in preparing budget
4b Develop target levy that complies with state levy
limit — greater of 2% or new construction
November 1, 2005 valuation
St. Croix County allowed 6.645% based on net new
construction, largest % increase in state
Other counties: Dunn +3.007% Polk +2.717
Pierce +3.411% Dane +4.206%
Type of Change In Equalized Value by
County Tax Base Growth Real Estate Class for 2005
2005 Total Equalized Value $7,217,833,200 t 700 • 00
Total Change in Equalized Value $797,906,600, up 12.43% *600
ssoo,000,soo 0 omer O.qe
Proposed 2006 Levy: $22,262,349 = $3.08 Mill Rate $400.000.000
$300.000.000 arc..,
(a reduction of $.17 per $1,000 of valuation) $ 200,0$0,000 Oii1r
ask ... k
Finance is recommending a levy increase of $1,387,156 $700'000' u Ch-V
over 2005, up the maximum allowable of 6.645% Is100,e00.000) i-
"Other Change" includes personal property value
New 2005 Equalized Value 2005 Distribution of Property Value
Economic and New Construction Total Value $7,481,999,800
8% 11
43% :m n L
1% o0aaai0su
2% 0AOMMILtuui
a mwrrcnwra
49%. 2%
■ uaare.arra3
so% 1% ■nasr
■ Emmondc Change ENewConstructi
■Door
O Other Change aFIRMOML
2004: Econ -55% New Con45% Other <1%
2003: Econ -51% New Con -38% Other -11% Residential value was 77% in 2003 and 2002,
79% in 2004
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2005 Equalized Value is $ 7,217,833,200 $22,262,349 Levy for 2006, an increase of 6.645%
St. Croix County Equalized value
(w /o tax increment districts) Budgeted Property Tax Levy
for last 15 years
a u -- ------- -- --- --- --- - --
it $
m
$5 Sm
$5 $+5
$4
$3 $10
$2
s+ 55
So So
Mill Rate History - $3.08 for 2006 September /October Finance Committee Review
SL Crobt County Historic MW Rate Budget Issues, Concerns and Realities...
b Mandated levy limit increase of+6.645 8 /., or +$1,387,156
WD * Year two debt payment of $384,445 for strip search settlement,
to be levied for in 2006, (paid from reserves in 2005)
+ Summary of budget submitted to Finance Committee 9/27/05:
Revenues $84,306,959
sm Expenditures $87.973.427
Difference (deficit) 43,666,468
r.00
ram
Projected increase of $210,637 in sales tax revenue for 2006
Projected increase of $395,000 in investment revenue for 2006
Budget Issues, Concerns and Realities cont.... Items Requested in Initial Department Budgets,
Some Original Budget Expense Issues: but not in 2006 Proposed Finance Budget
♦ Health & Human Services $885,000 Reminder: The Finance Committee started dealing with a $3.7m
♦ Nursing Home $434,000 deficit that already included the maximum $1.3m levy increase.
♦ Highway $104,000 Requests as of 9/27/05 would have meant a 24% levy increase.
♦ Sheriff Revenue Decline - $175,000 • Asked HHS/NH for reductions not less than %2 ofthe requested
♦ Sheriff Expenses $795,000 levy increase, amount totaling $660,000
♦ Emergency Communications $723,000 • Did not approve $350,000 for new finance enterprise software
♦ Personnel $97,000
♦ Building Services $145,000 • Asked for and obtained $100,000 in EComm. reductions
♦ Finance Department $350,000 • Eliminated $134,000 in duplicative cip items in EComm.
♦ Clerk of Court $123,000 • Denied additional $50,000 from Econ Development
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a
Finance Committee Actions Continued... Finance Committee Expense Changes from Original
• Approved two new positions based on necessity of positions Department Budgets As of
• Asked multiple departments or functions for expense 9 /19A AA4- e 10/1 0/10 Finance / 0 5
reductions
General Government Expenditures $9,230,640
• Recommended three capital projects be funded by short-term county Board EquiponeM (S20,000)
borrowing of $527,000 circuit court Capital Outlay ($23,087)
• Applied $542,834 sales tax fund balance to offset levy Admin. Coordinator. Conference (51 ,100)
App lied $502,899 of unreserved fund balance to offset le
County Clar Equipment ($2,154)
•
APP �'Y Personnel New Position (569,154)
• Restricted $189,000 of unreserved fund balance to be used for IT Digital Imaging decreased (525,000)
future early retirement of strip search bonds Finance software and Conference ($350,900)
*Evaluated 8pprOpila to fund balance and internal cost DA Contmarremp Clerical positions (546.274)
Victim Witness New Position (S19.718)
distribution for liability insurance. 2006 distribution is
$755,000 versus $455,610 in 2005 Long Term Sick Bank correction ($23,500)
Gaenl Government Hahh Insurance 527,463 58,677,070
*Aggressively sought competitive employee health insurance Redusion: 1 (553,570)
Expense Changes — Public Safety
Notable Impacts in Sheriff's Department
As of Finance coon As of Revenues declined $100,000 to $189,000 due to
9/19/05 A4justmeols 1,110105 reductions in grants, concert fees and
Public Safety Expenditures 511,000,351 contracted services
Shcrilf salary correction (step our $2,167
Emergency Comm. Capital Outla (5234,532) Overall expenses increased $286,532, including:
Bas Bond Tracker decrease ($15,750) vehicle gas +$42,000
Jail salary &. fringe corrections ($142,463) health insurance +$50,000
Jail reduction- less meals added back (618,330)
Sheritrreductions - catsaddedback ($71,997) liability insurance +$160,000
Emergency Management reductions (527,000) • Overtime is down 8%
Public Safety Health Insurance 540,270 S10,532,716
Reduction: (5467,635)
Notable Impacts in the Jail New Personnel Positions for 2006
• Revenues are $460,000, a decline of $75,000 from Jail Related
2005 due to reductions in boarding of Levy Funded
prisoners, various state aids and medical * Chemical Dependency Counselor — Jail $65,043
reimbursement * Jail Nurse — Jail $72,060
• Expenses are $3,574,000, an increase of $466,000, * Increase on Levy Total: $137,103
up 15 %, and include:
medical/dental $96,000 * One Jail Bond Tracker is in the budget as a contracted position
liability insurance $95,000 * Counselor and Tracker positions will terminate no later than
capital outlay $135,000 12/31/07
* If need is validated and reinstatement desired, parent, Personnel
and Finance Committees, and County Board approval will be
required
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Personnel Positions Not Approved by
Finance Committee Emergency Communications Reductions
• Public Health Nurse $35,650 * Interoperability Initiative $11,216
• Class /Compensation Specialist $69,154 ' Reduce OT for river raids 18 to 10 $2,614
' Communication study consultant $30,000
• Benefit Specialist (Aging) $6,596 •Glenwood City tower road improve $5,000
• Secretary -temp (DA) $6,274 * Comm. portion of storage building $24,000
• Restitution Specialist (DA/VV1� $19,718 * Reduce OT by 482 hours $19,684
Total $137,392 • Reduce temp help by 432 hours $7,344
Weather station $400
Total $100,258
Expense Changes - Highway & Education and Recreation Expense Changes - Human Services and Nursing Home
As of Finance Com As of
9/19/05 Adjustments 10/10/05 As of Finance com As of
Highway 22,755,732 22,755,732 9/19/05 A usuneaa 10/10/05
County Aid Bridges 21,500 21,500 Health & Human Service Expenditures $36,409,963
Reduction: 0 Veteran's Services Equip & Temp help ($17,000)
Dept on Aging reductions ($8,837)
HHS reducions (S572,943)
Education and Recreation Expenditmes 1,660,1261 Nursing Home reductions (5420,841
Uw Extension reductions (46,000) 1 HHS Health Ins urance $45,249 535,435,591
County Parka reductions (20,500) Rednxkm: (5974,J72)
Education & Recreation Health Insurance 1,094 1,594,720
Reductim (65406) $993,784 total was reduced from HHS and Nursing Home budgets
Health & Human Services Nursing Home
* H&HS levy is $6,948,912 up $371,122 from 2005
* Nursing Home levy is $1,309,742, up $ 292,238 from 2005,
t Areas of levy change: AODA +$90,000 a 28.72% levy increase
Mental Health +$70,000
Coordinated Family Services +$15,000 * Budget census based on 69.5 residents per day
Long -Team Support +$349,000 * IGT funds continue to decrease: 2004 $706,000
Family & Children's services - $245,000 2005 $450,000
Economic Support +$30,000 2006 $377,000
Public Health +$55,000 *There is no remaining ongoing fund balance
* H &HS has no ongoing fund balance *Significant reductions from original proposed 2006 budget
* Significant reductions from original proposed 2006 budget include: include:
capital outlay $157,600 capital outlay $155,200
staffreductions $184,511 staffreductions $71,816
programs/operations $230,832 operations reductions $193,825
Total $572,943 Total $420,841
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Expense Changes — Conservation & Development Expense Changes — Debt and Contingency
As of Finance Com As of
As of Finance Com As of
9/19/05 Adjustmens 10/10/05 9/19/05 Adjostments 10110/05
Conservation & Development Expenditures S3,261,9M Debt Service Expenditures 53,383,213 $903 53,384,016
Planning Dept increased ePaee 9/ 27 540,000 Contingency Peed 5250,000 $250,000
Economic Development reduction (S50,000)
Zoning rancdeling reductions (550.000) Total Expwditnres $87,973,127 ($2.157,786) S65,815,6{1
Planning remodeling reduction (550.000)
Land Conservation gram expanse $15,000
conservation &Developmat health i (s2.606) a3,164,296 The Finance Committee proposes a reduction of
Reduction: ($97606) $2,157,786 in expenses from original budgets submitted,
leaving a gap of $1,508,682 to close on the revenue side
Finance Committee Revenue Changes from Revenue Changes
Original Department Budgets
A
As of As of s of As of
9/19 /05 Adjustments 10/10/05 9/19/05 Adjusmums 10/10)05
532,579,950
Nursing Home Corrections ($ 140,123)
$=02,8551 $59,494 1 $22,262.349 HHS Revenue Increases $265,521
Parks Fee Increases 54,500
$5.269,467 $5,269,467
Ssso,l100 5550,(xw Toning Fee Increases 5125,125
Moved towing reimbursement (S2.000)
Aging grant decrease (S6:139)
519,134,424 Conwhisa- fandrevenues ($200,854) 532,625,780
Computer Aid reduction ($ 1 1,526)
District Attorney Gram 520,652
s955,4 7s $28,700 $994,178
Land Conservation Grant S15,000
SO $527,000 $527,000
HHS revenue decrease ($231,029) $18,927,521
$740,000 (540,000) 5700,000
Revenue Changes Continued — Budget Balanced
As of As of Fund Balaece Malys ®1999 to 2004 Year Bed
9/19/05 Adjustments 10110105 Including 25% Reserve General Fund Balance
583,852,242 $464,121 $84,316,384
$9,000,000 -
$8,000,000
$7,000,00D
oiauvprae osaw ovra5%
$493,331 $ 6,000,000 W 200 oAow
:Sala o common (51,171) $5.000.000 asr T. a cmr
$4,000,000 oHW.
x Fund balance $542,834 $3,000,000 Fundbalance 5502,898 $1,537,892 52,000,000 awasans
a
51,000000 otaaar
$0 ruwo"""
($1,000,000)
(52,000,000)
Revenues were increased $1,508,682, most coming from fund
balances. Borrowing proceeds are included as well
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Food Bohm Analysis 1"9 to2U01 Year End Employee Health Insurance for 2006
Stocked to Shoe Total Overall Balance 4t Again shopped re- insurer, renewed for second year with
current vendor-, administrator of plan stays the same
4 Medicare D and GASB 45 led to proposal to separate
$18,000,080 - Medicare eligible retirees from employee groups
$16,000A00 audrw+�aoaay + Medicare eligible retirees will also be offered pplan option to
$14A0MA00 raarosa., dmp pharmaceutical covemp in farorof'Medicare D
$12,000000 u+bar * Employee group membership lessens with removal of
$10,000,000 aWa" 0.v retirees, increasing the % of per member cost more than
58,000,000 a "' a ' `""" overall group % increase
HOW
$6,000,000 o s 0m * Health management program still in place for non -
$4,000A00 GApq represented employee group, not agreed to yet in
$2,000,000 aHtns11 5w represented group
S0 n " " G." 0.3% 4 $813,410 of group fund balances applied to reduce renewal
costs
($2,000A00) 998 -3oe0 - 2o0t 2 30e3 �9p4 + Overall health insurance increase of 4.298% over 2005
2006 Employee Health Insurance Premium Impact of Strip Search Settlement
(non - Medicare Represented Non-re resented
retirees Included) 326 91 Principle and Interest Payments on Settlement Debt
Single Family 2005 5385,560 paid 2009 $391,285
Taal monthly premium 51,119.63 5433.47 $1,163.06
Applied Fund Surplus per employee $123.91 $66.55 5168.48 2006 $384,445 2010 $386,285
Balance $995.56 5366.92 5928.88 2007 $387,645 2011 $390,775
+ County 90% share of premium $896.16 $330.24 $836.00
4 Employee 10 share of premium 599.56 $36.68 $92.88 2008 $390,113
% difference from 2005 +18.26% composite based +11.777/. Bonds may be paid early starting February 1, 2009
+ Medicare eligible retirees in own group in 20M
Liability Insurance
• After working with an actuary for a year, the Finance Library Funding for 2005
Committee approved utilizing their conceptual framework
and working internally with new Risk Manager to derive 4 County funds libraries at the higher of either Act 150
internal rate distribution and a Liability Fund balance requirement or the County's pre -Act 150 formula
target + County commitment up $18,420 to $461,427 for 2006
• WMMIC likely to increase both County's premium and self - 44 Finance Committee approves paying out -of -County
insured retention (deductible) this December, but no libraries $12,443 for use by rural St. Croix County
where near to the degree of last year residents
• The County will be required to deposit more workers 4i St. Croix County libraries will bill other counties
funds nds with WMMIC for 2006 approximately $38,000 for their residents' use of county
• Other coverage carriers were reviewed in 2005 with the libraries
conclusion that our current group is still preferential
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2004 -05 Sales Tax Comparison The Finance Crystal Ball
YTD 8/04 YTD 8/05 Difference • Levy limits will continue for the foreseeable future
$3,478,776 $3,261,621 - $217,155 . Escalating costs and declining revenues in nursing home, other
programs
Sales tax revenues have lagged behind 2004 each - Proposed 2006 budget adjustments curb spending to a degree,
month this year. $324,541 was sent by DoR to 2007 budget may require deeper consideration of
make up for their shorting for prior years. Either changes in County operations.
that is still happening, or County is seeing a decline • Borrowing for capital outlay, if approved in concept in the
in sales in 2005. budget, would come back to the Board at a future meeting
for specific borrowing action. Items recommended by
2005 budget included an increase in projected sales tax Finance for borrowing are:
revenues of $581,315 over 2004. Through August, Comm. radio consoles $292,000
this means a $798,470 potential shortfall straight up, Cellular E911 $100,000
or $473,929 after adding late DoR payment. Jail Water System 1S 35.000
$527,000
Crystal Ball (continued)
• New positions will not be funded, or will require Risks to Contemplate
painful adjustments elsewhere
• Projecting absence of meaningful sales tax fund,
• Part-time and temporary positions will or worse
increasingly be at risk • Susceptibility to potential arbitrator ruling on
• Vacant positions will not be automatically wage agreements, anything over 2% wage
replaced or filled, attrition likely increase is not budgeted for
• Capital items cannot be deferred indefinitely, • Projections for both HHS and the Nursing Home
choices between projects, personnel and for the end of 2005 suggest a possibility of
operation expenses will get tougher not meeting current budget
Finance Committee Proposed Revenue Sources Historic Trends
2 006 Revenue Budget
2006 Revenue Budget Pie Graph Revenue Budgets 1998.2006
s,o• -
service D*b MirJsur
see
service eD.se•erJ6npia.
charges Plus _ ■SwvMe cher6ee
38.02% 4.37% 87• _
•60 _ ■rand Fees
Tax Levy
No 031eWFed Awe
75.84% $40
Ficesand 830 e0•wdDe1 Tsxee
Fen
2.83% OT. levy
SIeY/Fed OSnr/Osl •1•
Taxes 80
72.66% 8'78% ,8N 1000 2000 700, =2 1007 20" 700.70••
Year
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Finance Committee Proposed Finance Committee Proposed 2006 Budget
2006 Levy Requirements by Fund
zoos 2006
2005 Levy 2006 Levy Dinerenee Percent
Ezpeme Batlgab Budget Budget DlHerense Percent
General Fund 7,333,326 7,239,922 -93,406 - 1.27-/. General Government 7,765,745 8,677,070 911,325 11.74%
Contingency 250,000 250000 0 0.011%
Parks 429,2% 457,641 211,M 658% Public Safety 9 10,532,716 1,137,307 12.11%
Land &Water 248,528 259,302 10,774 4.34% HHS and Nursing Home 35,006,079 35,635,591 429,512 133%
Aging 164,808 188,315 23,507 1436% Highways & Bridget 20,360,203 22,777,232 2,408.329 11.32%
HHS 6,577,790 6,%8,912 371,122 5.66%
Debt Se-ke 1,349,747 1 Eduntb• & Recreation 1,606,865 1,594,720 - 12,145 -0.76K
,981,838 635,091 47ASK
Nursing Home 1,017,504 1,509,742 292,238 28.72% Conservation & Development 3,133,597 3,164,2% 30699 0.98%
Highway 3,681,818 3,586,003 104,185 2.99% Debt Service 3,5112,552 3,384,016 - 118,636 .338%
Health lmuranse 22,574 37,774 15,400 68.83-/. Contingency 250000 250,000 0 0.00%
Total 20,875,193 22,20,349 1,587,156 6.64% Total 81,029,370 85,815,641 4,786,271 591%
Finance Committee Proposed Expenditures Historic Trends
2006 Expenditure Budget
Expenditure Budgets 1998 - 2006
2006 Expenditure Budget Pie Graph
stns - - 7 - •e«•.a.,•
� ti: a
o6rmata..e co...nrlma - - •x.•maxr••a.,.te•
nsax sw• an - •rrew.a e.e,.•ar
e.e•es.my ere attyeegaos••y ate
R--
0.29% - • a.11A INly
are.,r ttw7 �
FI„••a•n a taH% 619 - eMaee cent•
RwWan
t.aaw 4u •o.•.o, o.w
trawWIN" b a• R R R N
Bdd•• Year
au4a
Partial Breakdown of Proposed 2006
General Government Departments Partial Breakdown of Proposed 2006
General Government 2005Brdgst 2006 Nation Dmere•ce P.-M Public Safety Departments
cirrWl C..I 476,520 518,636 2 4116 4.45%
ClerkofCemt 1,075,700 1,139^2 63,162 5A7%
I.formatbn Technslepf 856,572 705412 49,200 5.75% 2005 2006
Administrative Cexd mur 144,817 IM773 51956 4.11% Public Safety Budget Budget Difference Percent
Budding Operations 1,429443 I,581 ,524 151,601 18,61% Sheriffs Patrol 4,842,195 5,128,727 286,532 5.92%
District Attorney 562,710 552.399 - 10,611 -I29%
Hum■• R-- 258.350 285424 27,574 10,69% Emergency Management 104,754 142,014 37,260 35.57%
Finance 367,761 374.126 6,165 1.60% Emergency
Surveyer Mom 191,500 61 3.46% Communications 1,273,101 1,760,870 487,769 38431%
Treastver 184,571 201,166 16,595 0.79%
Workers Compemation 89,917 Mon 275,063 MA1% jail 3,100,150 3,424,877 324,727 10.47Y.
LlaWety coverage 30,6 44 545,718 100974 56AM Balance of Public Safety 75,129 76,228 199
1.46•h
,0
13.1 NGeneral Government 1,764,926 1,066,N2 191,916 5.77%
Tout 8»
Te 7,765,745 8,677, 9u ,5ss - u.74% Total 9,595,329 10,532,716 1,137,387 12.11%
8
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Partial Breakdown of Proposed Partial Breakdown of Proposed 2006
2006 HHS Departments Conservation and Development Departments
Conservation & Development 2005 Budget 2006 Budget DiRmeuce Percent
Health & Human Services 2005 Budget 2006 Budget Difference Percent Economic Development 48,490 49927 1,437 296%
Child Support 354,199 511,069 - 43,430 - 7.83% Regional Planning Comm. 57,463 60,457 2,994 511%
Veterans Service Officer 206,120 216,638 10,318 5.10% Zoning 861,036 692,922 - 168,114 -1952%
Septic Inspections 207,341 303,125 95,784 46.20%
Department on Aging 830,644 815,749 - 14,895 -1.79% County Planning Office 320,373 327,181 7,188 232%
Health & Human Services 27,650,884 28,120,497 469,613 1.70% Land & Water Conservation 1,127,682 A255,663-61 8 1M%
Nursing Home 5,702923 5,708,733 5,810 0.10% Land Information 222,430 1 4735%
BalaweorHHS 61,009 62,905 1,896 3.11% Recycling 256,282 9 -0.24% Balance of Cow & Develop 32,300 00 -90.77% Toll 3SAW079 35,435,391 429,512
1.23% Total 3,133+97 � 9. 09•%
Summary Highlights
Finance Committee Proposed 2006 Budget "Come now let
Mill rate lowered to $3.08 per $1,000 of property value
Target levy of $22,262,349, up 6.645% or $1,387,156 over 2005,
meeting the state mandated levy increase limit re
�J o n
Debt service for strip search settlement of $384,445 is on the levy
Finance recommends a borrowing for three capital projects in 2006
New positions approved on levy = $137,103 tog ether
Library funding set at $461,427, up $18,420 over 2005
Overall budget $85,815,682, up $4,786,312 or 5.9% from 2005
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