HomeMy WebLinkAboutResolution 2019 (44) Resolution No. 44 (2019)
ST. ROM�w UNTY RESOLUTION ADOPTING BUDGET AND ESTABLISHING TAX LEVY
1 WHEREAS, the County Administrator provided a detailed overview of the 2020 County
2 Administrator recommended budget to the Committee of the Whole on October 10, 2019; and
3
4 WHEREAS, on October 21, 2019 the Administration Committee reviewed and
5 forwarded the 2020 County budget to the County Board for consideration; and
6
7 WHEREAS, the County Board held a public hearing on the 2020 County Budget on
8 November 5, 2019 as required by law; and
9
10 WHEREAS, the County Board has completed its review of the 2020 County Budget.
11
12 NOW, THEREFORE, BE IT RESOLVED that the St. Croix County Board of
13 Supervisors does approve the 2020 County Budget, attached hereto.
14
15 BE IT FURTHER RESOLVED that the that the following amounts shall be levied
16 against all 2019 taxable real property located within St. Croix County as follows:
17
18 State Taxes for:
19 Special Charges pursuant to Wis. Stat. §70.63 $ 1,443.86
20
21 County Taxes for:
22 General County Operations $29,352,104
23 Debt Service Obligations $ 5,843,133
24 Special Purpose -Bridge Aid $ 48,300
25 Special Purposes -Library Aid $ 1,122,941
26 $36,366,478.00
27
28 Total Amount Levied $36,367,921.86
29
30
31 BE IT FURTHER RESOLVED that the County Administrator shall execute the
32 adopted budget, ensuring that all expenditures of County funds are made in strict compliance
33 with the budget. The Finance Department and the Administration Committee shall review and
34 administer all department and agency requests for adjustments or transfers of budgeted funds as
35 required by law and the County Board Rules and Bylaws.
Legal—Fiscal—Administrative Approvals:
Legal Note:
Fiscal Impact: Resolution is necessary to establish the tax levy and generate a third of the revenue
for the County.
is
Cnrparation n 7 7/2079 K Cvu i ° °car 10/17/2079
Pa cb Thompsan,tnty Admllnllstrmtor 1fl/17/2019
10/21/19 Administration Committee RECOMMENDED
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RESULT: RECOMMENDED [4 TO 1]
MOVER: Tammy Moothedan, Supervisor
SECONDER: Nancy Hable, Supervisor
AYES: Roy Sjoberg, Tammy Moothedan, David Peterson, Nancy Hable
NAYS: Dan Fosterling
Vote Confirmation.
Da►nr�Pe ei`son Ad ION Chairmen 1�/24/2b19
SL Croix County Board of Supervisors Action:
Roll Call -Vote Requirement—Two-thirds Majority of Entire Membership (13)
......... ......... ......... ......... ......... ......... ......... ......... ......... ......... ......... ......... ......... ......... ......... ..........
RESULT: ADOPTED [13 TO 3]
MOVER: David Peterson, Supervisor
SECONDER: Roy Sjoberg, Supervisor
AYES: Schachtner, Sjoberg, Malick, Moothedan, Feidler, Ostness, Larson, Hansen,
Tellijohn, Peterson, Anderson, Achterhof, Hable
NAYS: Lynda Miller, Tom Coulter, Dan Fosterling
ABSENT: Jim Endle, District 13, William Peavey
This Resolution was Adopted by the St. Croix County Board of Supervisors on November 5, 2019
Cindy Campbell, County Clerk
ST C R 0 LINTY
2020
County Administrator
Recommended Budget
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County Board
November 5, 2019
TABLE OF CONTENTS
Executive Summary 1
Budget Summaries 2
Budget Presentation 3
Authorized Positions (FTE's) 4
1210/1250 Circuit Court & CJCC 5
1220 Clerk of Court 6
1240 Medical Examiner 7
1310 District Attorney 8
1320 Corporation Counsel 9
1330 Child Support 10
1410, 1010, 1535, 1536, 1538, 1540, 1545 Administration 11
1110, 1420, 1440 County Clerk 12
1430 Human Resources 13
1000's General Government
2000's Public Safety 1450 Information Technology 14
3000's Public Works
1510, 0000 Finance 15
4000's Health and Human Services
5000's Culture, Recreation and Education 1520 County Treasurer 16
6000's Conservation and Development 1610, 1565 Facilities 17
7000's Capital Outlay
8000's Debt Service 1710 Register of Deeds 18
2110, 2700, 2510, 2600 Sheriff's Office 19
3000's Highway 20
4110, 4310, 4320, 4410, 4510, 4610, 4920 Health and Human Services 21
4210, 4230, 4240 Health Center Campus 22
4710 Veterans Service Office 23
5210, 3650, 3660, 6110, 6310, 6410 Community Development 24
5110 Library 25
5620 UW Extension 26
5460 County Fair 27
6710 Economic Development 28
7000 Capital Improvement Plan 29
8000 Debt Service 30
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ST. CR0I we„ TY
October 21, 2019
TO: County Board Members
FROM: Patrick Thompson, County Administrator
SUBJECT: Executive Summary—2020 County Administrator Recommended Budget
St. Croix County experienced the highest Net New Construction percentage in the State of
Wisconsin at 2.74%. With the additional growth comes additional service level demands. The 2020
County Administrator Recommended Budget focuses on additional resources for areas with
significant increases in service demands.The rate of growth has helped us meet the increased
service demands we are experiencing. The County's Aa1 bond rating and sufficient fund balance are
a confirmation of the County's excellent financial health.
We continue to face challenges with population growth and changing socio-economic conditions.
The State imposed levy limit continues to restrict the ability of the County to implement new
initiatives or to expand services beyond our net new construction limit. With over 30 new position
requests, all departments are feeling the increase service demands. We also want to retain the
quality employees we already have. This recommended budget approves two thirds of the new
position requests, realigns positions on the wage grid per the updated compensation study, and
provides for a pay step increase for all employees.
We have made great progress on capital projects over the past five years, positioning the
infrastructure of the County in a good position to serve the needs of the public for decades to
come.We have prepared a viable plan for continuing to maintain and expand our infrastructure
with the current five-year capital project plan.
1. LEVY
a. The proposed 2020 property tax levy is $36,366,478 a 5.83%increase from the 2019
property tax levy.
Increase in property tax le
County operating levy increase $802,551
Debt service levy increase 1,223,917
Special Purpose levy decrease 3,725
Total $2,030,193
b. A net new construction of 2.736% and TID closure of.011%resulted in an increase in
operating levy capacity of$802,551.
c. Equalized value increased 9.54%to a value of$10,363,744,900.
d. The 2020 County Administrator recommended mill rate of$3.51 is a reduction of 3.31%
from the 2019 mill rate of$3.63.
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2. FUND BALANCE
a. General Fund unassigned fund balance at the end of 2018 (before transfer resolution)
remains above policy minimums at 46.6%or $17,240,024. County policy calls for a fund
balance of 35%,plus or minus 3%. The Capital Improvement Plan projects that
additional general fund unassigned fund balance can be used to fund capital projects for
the next five years by reallocating the additional fund balance to the capital improvement
fund.
b. Historically conservative estimates of sales tax revenue have helped contribute to
increases in unassigned fund balance. In 2020, sales tax is budgeted at $8,050,000
compared to $7,500,000 in 2019. We continue to collect more sales tax than budgeted,
which helps contribute to the unassigned fund balance. This conservative approach also
helps us avoid having to make budget cuts in years with economic downturns in retail
sales. The positive variance in the budget as compared to State estimates is an important
planned component of the budget that provides financial stability for the County.
c. The 2020 budget is using various fund balances, for one-time expenses or to fund
revenue gaps on delayed grants.
$27,917 Recycling Fund Use of fund balance, prior year grants
Use of fund balance, draw down
$80,000 Land &Water Conservation $606,484 fund balance
Recouped in 2021 reconciliation,
$434,636 HHS-CCS Program delayed grant revenues
Use of fund balance for one-time
$61,050 Land Records Retained Fees project
$2,747,700 Capital Projects Use of fund balance for projects
Fund balance draw down due to large
increase, spreading costs over
$1,000,000 Health Insurance Fund multiple years
Health Reimbursement Account is
sunset at the end of 2020, draw down
$500,000 HRA Fund of remaining fund balance
Projected budget repayment of fund
$(336,394) Health Center Campus balance (operating profit)
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3. SELF-FUNDED HEALTH INSURANCE ACCOUNT
a. Costs in the health insurance market continue to increase faster than the rate of inflation
and faster than our net new construction percentage. For several years now we have been
shifting costs onto the employees to reduce the fiscal impact to the County.
b. For 2020 the Health and Wellness Committee recommended, and the Administration
Committee approved a significant plan restructuring to simplify the plan and level the
employee required contributions to make it equal among all employees. (HRA
eliminated, removing the carry-over benefit that provided some first dollar coverage.)
c. As a self-funded plan, the re-insurance levels and plan cost estimates are determined
based on the health of the 1500 lives our plan covers. Due to poor recent experiences, our
plan is seeing significant increases in projected costs and a 50%increase in our re-
insurance renewal. While our plan design changes helped offset costs, other factors
contributed to a larger increase than was projected just two months earlier.
d. Since the Health Insurance Fund continues to have a healthy fund balance, we are
proposing to break our increase up over a couple of years. Factors could change in the
future and help offset some of the current projected increases.
e. We are proposing a new Benefits Educator/Administrator position in 2020. This position
will help employees evaluate medical purchasing options and make smart buying choices,
which will help them manage their expenses and help the plan reduce total expenses.
4. CAPITAL IMPROVEMENT PLAN
a. The County Board approved the first 5 Year Capital Improvement Plan in May 2014. The
plan is reviewed and updated each year. The CIP plan was updated this year for the 2020
—2024 period.
b. The funding for the 2020-2024 CIP Plan is projected to come from fund balance and not
require additional borrowing.
c. The 2019 CIP was amended for an eight million dollars Jail/Government Center project
with an accompanying bond issue.
5. COMPENSATION
a. During 2016, the County implemented the Unified Compensation Plan recommended by
McGrath Human Resources Group. All employees were placed on the grid at their new
grade and step at a level that did not result in a pay decrease. In 2019 McGrath Human
Resources Group updated the compensation plan. The update to the plan resulted in about
150 employees being placed at new grades on the grid, using the same methodology as
the original placement.
b. A step increase is budgeted for all employees. No COLA adjustment to the grid is
proposed for 2020.
c. There were 30.77 new position requests. With limited resources, a priority was given to
areas of increasing service demand and in consideration of the tax levy impact. 23.4 new
FTE's were authorized for the 2020 budget. There was an offsetting reduction of 4.5
FTE's with other positions in the County being eliminated, for a net increase of 18.9 new
FTE's and a net tax levy impact of$456,875.
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d. Net change in authorized positions:
i. HHS +10.2
ii. Community Development+2.3
iii. Jail +2
iv. Sheriff's Office +1
v. Child Support+.4
vi. Finance +1
vii. Human Resources+1
viii. Information Technology+1
ix. Medical Examiner+.5
x. Emergency Services -1 + 1 = 0
xi. District Attorney's Office -.5
6. RESTRUCTURING
a. Emergency Support Services Transfer to Sheriff's Office
I. With the retirement of the Emergency Services Director we re-evaluated the
organizational structure of the department.
ii. With the significant tower upgrade project completed, we felt it was now possible
to realign Emergency Management and Emergency Communications under a new
division within the Sheriff's Office. These public safety cost centers already have
a close working relationship and combining them should provide some
efficiencies.
iii. The Sheriff will create an Emergency Services Captain position, which will
oversee Emergency Communications and the other civilian components in the
Sheriff's Office.
iv. Emergency Management will be aligned under the Field Services Captain in the
Sheriff's Office.
v. This management realignment stretches our management resources to cover more
and provide for more efficient use of our resources.
b. New IT Position
I. IT Support position recommended to be added to replace a retired Sheriff
Detective that contributed a .5 FTE to IT support for the Sheriff's Office.
ii. The other part of the IT position is to handle expansion of IT in the County.
c. Crime Data Analyst Changed to Open Records-Evidence Custodian
I. Vacancy allowed for a change in position focus to serve the increasing demands
for open records, especially with the new body cameras.
d. CCS New Division and Additional HHS Supervisory Positions
I. Created new division with HHS for expanding CCS program.
ii. Added additional and converted two social worker positions to HHS Supervisor
positions. This divides up the reporting structure into more manageable groups.
This budget is the culmination of significant staff resources and diligent effort. There are many
meetings with department heads, their support staff, elected officials and the public. It was a process
begun in April and completes in November with the adoption of the County Board of Supervisors
budget resolution. The County Board Supervisors' commitment of time and attention are welcomed
by staff. We respect the role of the County Board of Supervisors in setting priorities for the use of
limited public resources.
Thanks to all those who participated in the 2020 budget process. Your efforts are appreciated.
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SUMMARY OF 2020 PROPOSED BUDGET FOR ST.CROIX COUNTY
Notice is hereby given that on Tuesday,November 5,2019 at 8:00 A.M.at the St.Croix County Government Center in Hudson,
Wisconsin,the County Board will hold a public hearing on the proposed budget for the year 2020. The following is a summary of the proposed
budget for a II fund types of the County.A detailed account of the proposed budget may be inspected at the County Clerk's office.
2019 2020 2019 2020
All County Funds Approved Proposed Percentage Approved Proposed Percentage
EXPENDITURES AND
REVENUES AND OTHER SOURCES: Budget Budget Change OTHER USES: Budget Budget Change
Revenues: Expenditures:General Fund
Taxes:
Property Taxes 28,549,553 29,352,104 General Government 12,710,905 13,249,199
Property Taxes-Special Purpose 5,786,732 7,014,374 Public Safety 13,632,111 14,411,109
County Sales Tax Applied 7,500,000 8,050,000 Education and Recreation 2,201,209 2,246,584
Conservation and
Other Taxes 1,267,000 1,266,700 Development 21984,642 3,226,244
Intergovernmental 12,788,241 13,548,200 Total General Fund 31,528,867 33,133,136
Permits,Fines,Forfeits,Penalties 690,200 757,700
Health&Human Services
Public Charges for Services 16,407,170 18,481,221 Funds 21,145,739 23,006,611
Highway revenues,excluding taxes 8,434,500 8,671,674 Nursing Home Fund 7,311,895 8,384,339
Miscellaneous 1,168,525 1,819,504 Highway&Bridges-all 17,012,901 17,941,467
sources
Internal Service Funds 8,955,000 10,735,000 Capital ImprovementsFund 2,753,500 2,747,700
Other Financing Sources: Internal Service Funds 10,260,015 13,155,000
Use of Available Fund Balance 6,375,095 4,514,909 Debt Service Fund 7,909,099 5,843,133
Total Revenues and Other Sources 97,922,016 104,211,386 6.42% Total Expenditures andOther Uses 97,922,016 104,211,386 6.42%
Estimated Total Total Estimated Proposed**
ALL GOVERNMENTAL Fund Balance Revenues/ Expenditures/ Fund Balance Property
FUNDS COMBINED 1/1/2020 Other Sources Other Uses 12/31/2020 Tax Levy
General Fund,unassigned 17,240,024 33,133,136 33,133,136 17,240,024 15,660,078
Special Revenue Funds 1,907,526 22,239,582 23,006,611 1,140,497 6,673,880
Debt Service Funds 280,531 5,843,133 5,843,133 280,531 5,843,133
Capital Projects Funds 3,075,548 2,747,700 2,747,700 3,075,548 -
Proprietary Funds,assigned 18,996,464 40,247,835 39,480,806 19,763,493 8,189,387
41,500,093 104,211,386 104,211,386 41,500,093 36,366,478
**Maximum allowed Property Tax Levy: 29,352,104
**Debt Service Levy: 5,843,133
**Special Purpose Levies: 1,171,241
36,366,478
2019 2020
Actual Proposed Percentage Dollar
County Tax Levy: Budget Budget Change Change
County Operating Levy $28,549,553 $29,352,104 $802,551
Debt Service Levy 4,619,216 5,843,133 $1,223,917
Special Purpose Levies 1,167,516 1,171,241 $3,725
$34,336,285 $36,366,478 5.91% $2,030,193
Mill Rate(Taxes per$1,000
Valuation):
County Operating Levy 3.017439 2.832183
Debt Service Levy 0.488211 0.563804
Special Purpose Levies 0.123396 0.113013
3.629046 3.508999 -3.31%
Equalized Valuation reduced by TID 9,461,518,600 10,363,774,900 9.54%
Value
Median Home Value 223,000 223,000
County Taxes 809.28 782.51
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