April 1st 2014 Budget Workshop Slides - Revised - 201404011744491743

Douglas County FY 2014-15 Proposed Budget
Board of County Commissioners Tentative Budget Workshop

April 1, 2014
Budget Development Calendar

Douglas County Tentative Budget Calendar 2014-15
County Commissioner Actions Feb. 20 Budget Kickoff March 3 Strategic Planning Update March 10 Financial State of the County April 1 & 2 Tentative Budget Hearings May 6 & 7 Tentative Budget Hearings May 19 Required Budget Hearing June 2 Strategic Planning Update June 25 Tax Rates Certified County Staff/ Elected Officials Actions Jan. 6 22 Revenue Projections Jan. 15 29 Personnel Projections Feb 21 Staff Budget Kickoff Feb 21- March 12 Operating Budget Feb 21 March 19 Capital Budget June 2 June 20 Update PBB Programs June 23 July 16 Update Department Goals, Objectives and Accomplishments Finance Staff Actions Feb. 18 State Prelim Rev Projections March 17 State Final Rev Projections March 31 State Final Property Tax April 15 Tentative Budgets due June 1 Final Budgets Due July 1 Annual Fiscal Report August 31 Budget Book Due
Today
FY 2014-15 Tentative Budget Hearing, 4-1-2014
Agenda

Financial Overview Budget Policies and Directives Presentation of proposed FY 2014-15 Budgets for the: General Fund Road and Transportation Funds Redevelopment Agency Funds Special Revenue Funds Internal Services Funds Capital Construction Funds Debt Service Fund
Financial Overview
Where We Were Two Years Ago

General Fund Expenses vs. Revenues as of March 2012
$45,000,000
$40,000,000 $35,000,000 $30,000,000 $25,000,000
Great Recession Budget Deficits

Projected Ongoing Structural Budget Deficits of $3 million per year
$20,000,000
Revenues
Expenditures
5
Solutions
Reduced personnel expenses $1 million

Annual % Change in Total Personnel Costs

12.0% 10.0%
Eliminated 65 FTE Reduced employee salary and benefit Negotiated 3year contracts with employees to stabilize costs
8.0%
6.0% 4.0% 2.0% 0.0% -2.0% -4.0% 2002
2002 to 2008 County costs increased 40.6% 2009 to 2013 County costs increased 1.0%
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
Douglas County
U.S. Private Industry
U.S. State & Local Govt.
Solutions
1st County to implement Priority Based Budgeting

Engaged Policy Makers, Employees & Community
Investing in Priorities:
$1 million in existing funding to roads (270% increase) Community and Senior Center Department Reorganizations Continuous Improvement
2014 Good Government Award

7
What is Priority Based Budgeting?

Priority Based Budgeting is a long-term organizational change in local government budgeting to
Evaluate programs and services, and allocate resources based on priorities set by the Board and public Continually improve efficiency and cost-effectiveness of services Recover costs within programs Pursue alternative service providers/regional collaboration
Douglas County Priorities:
Financial Stability Public Safety Economic Vitality Infrastructure Natural Environment, Resources and Cultural Heritage Manage Growth and Change
8 FY 2014-15 Tentative Budget Hearing, 4-1-2014
Solutions
2013 - Moodys bond rating of Aa2

Third highest rating, very strong Achieved structural balance Achieved sustainable long-term results
2014 - Standard and Poors upgraded bond rating from A+ to AA

Douglas County Bond Rating History Standard & Poor's

AAA AA + AA AA A+ A ABBB B CCC C DDD D Lowest Quality Highest Quality
Third highest rating, very strong First upgrade in 10 years and highest underlying rating ever Very strong management conditions Very strong financial practices that are well embedded and likely sustainable Stable outlook
19 95
19 98
20 02
20 04
20 10
20 12
20 13
20 14
General Fund Structural Balance

Douglas County General Fund Expenses vs. Revenues as of March 2014
$45,000,000 $40,000,000
$35,000,000
Structurally balanced annual budgets projected
$30,000,000
$25,000,000
$20,000,000
Revenues
Expenses
2002-2009 Revenues Expenses
Annual Avg. Growth 5.7% 7.5%
2010-2013 Revenues Expenses
Annual Avg. Growth 1.8% 0.4%
Projected 2014-2019 Annual Avg. Growth Revenues 2.7% Expenses 2.6%

10
Challenges Ahead
Invest in Infrastructure
Revitalize Main Streets

Invest in a High Performing Workforce Maintain Long Term Financial Strength
Local Economy Unemployment Rate

Unemployment Rate Month Ended February
16.0%
14.0% 12.0% 10.0% 8.0% 6.0% 4.0% 2.0% 0.0%
Unemployment rate is improving nationally and locally. Douglas Countys unemployment rate February 2014 was 9.9%.
2004 6.0%
2005 5.8%
2006 5.1%
2007 4.9%
2008 5.2%
2009 8.9%
2010 10.4%
2011 10.1%
2012 8.7%
2013 8.1%
2014 7.0%
United States
State of Nevada Douglas County Carson City
4.9%
5.0% 6.0%
4.9%
5.8% 6.0%
4.6%
5.4% 5.4%
4.4%
5.2% 5.4%
5.7%
7.0% 6.8%
10.4%
11.5% 11.2%
13.8%
15.1% 13.7%
13.7%
14.9% 13.7%
12.0%
13.5% 12.6%
9.8%
11.5% 10.7%
8.7%
9.9% 9.9%
Lowest unemployment rate for the County since January 2010.

12
Local Economy Labor Force

Douglas County Labor Force Month Ended February
25,000
15.1%
9.9%
20,000
15,000
Douglas Countys labor force declined from 22,527 in 2011, to 21,276 today. The percentage of unemployed is currently the smallest since 2010
10,000
5,000
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
Employed
Unemployed
13
Local Economy Assessed Value

Douglas County Assessed Value
$4.0
Billions
Assessed values decreased 29% from 2009 to 2014 Assessed values are estimated to increase 4% in 2015
$3.4 Bill
$2.6 Bill
$3.5
$3.0
$2.5 $2.0 $1.5 $1.0
$0.5
$0.0
14
Local Economy Residential Property Sales

Douglas County Residential Property Sales and Prices (Combined Lake Tahoe and Valley) For the Calendar Year Ended December
$700,000 $600,000
Highest since 2008
$500,000
$400,000
$300,000
$200,000
$100,000
Highest since 2005

# Sales Year 1321 2003 1504 2004 1306 2005 878 2006 690 2007 569 2008 664 2009 687 2010 791 2011 927 2012 947 2013
$0
Median
Average
Residential property median sales prices and number of sales have continued to increase in the past two calendar years.
FY 2014-15 Tentative Budget Hearing, 4-1-2014 15
Local Economy Building Permits

Douglas County Building Permits Calendar Year Ended December 31
600 500 400
300
200
100
Building permits are a leading indicator and have been on a positive trend in the last two years.
Permits
2004 Commercial 44 Residential 505
2005 42 537
2006 39 418
2007 16 153
2008 19 58
2009 8 46
2010 8 38
2011 8 35
2012 10 49
2013 7 108
Local Economy Taxable Sales

Douglas County Taxable Sales Fiscal Years Ended June 30
$900,000,000 $800,000,000 $700,000,000
$600,000,000
$500,000,000 $400,000,000 $300,000,000 $200,000,000 $100,000,000 $-
First six months of Fiscal Year 2014
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
Positive trend in taxable sales.
17
Local Economy Sales Tax

Year-to-Date Change in Taxable Sales Selected Nevada Counties July - December 2013
12.0% 10.0%
Carson City 2% Douglas 1%
Year-to-Date Percentage of Total Nevada Taxable Sales by County July - December 2013
All Other 10%
8.0%
6.0% 4.0% 2.0% 0.0%
Clark 73% Washoe 14%
Clark
Washoe
Carson City
Douglas
Year-to-Date taxable sales in Douglas County increased 0.4%

Douglas County is a receiving county we receive sales taxes collected in Clark County and Washoe County (Consolidated Tax = 26% of General Fund)
How We Get Things Done

Clarity of Vision + Common Purpose = Transformation
Board Leadership
Residents & Businesses Engaged
High Performing County Workforce
19
Budget Policies and Directives
20
Budget Policies
Structurally Balanced Budget Policy
County shall maintain a structurally balanced budget, with recurring revenues equal to or exceeding recurring expenditures General Fund and Special Revenue Funds:
Reserves Policy
Reserves in excess of the required 8.3% are used for one-time expenditures, and may be budgeted in Board Designated line item. Subject to Board approval budget will be transferred to the appropriate line item for expenditure
Full cost of providing services supported by each fund
Enterprise and Other Restricted Funds
Contingency Policy
Appropriate contingency level to be between 1.5% and 3.0%, with unused contingency to carry forward to next fiscal year
Budget Directives
Revenues
County will maximize General Fund (operating) Property Tax Rate within existing County tax rates County will work towards recovering general fund (cost allocation) costs from the Towns and Federal grants where feasible County will budget revenues conservatively, based on recent trend data, as well as information provided by the State and Departments and other economic data Banking fees will no longer be netted against the investment earnings. Departments will receive their full investment earning allocation based on average cash balances (auditors recommendation)
22
Budget Directives
Personnel Costs

No new personnel unless otherwise approved by the Board. Personnel budgets based on county labor contract agreements or resolutions approved by the Board of County Commissioners. Evaluate the Countys contribution to health insurance premiums in conjunction with the Countys effort to reduce and stabilize health insurance costs. The Countys costs toward the States retiree health insurance plan are to be borne by the fund from which the retiree was paid while an employee of the County.
23
Budget Directives
Services and Supplies
No increase in total departmental Services and Supplies budgets from the current year (FY13-14) total adopted budget. Departments that allow customer payments by credit card will be allocated the processing charges for those credit card transactions plush a monthly rental fee. Departments do have the option to charge a convenience fee to recover part of these costs. Departments should review line items that have been historically over budgeted and under expended. Departments should review Priority Based Budgeting model for possible cost savings or revenue maximization.
24
Budget Directives
Capital Outlay/Projects
Capital outlay/projects are capital expenditures over $5,000 and have a useful life of longer than a year. General Fund Departments do not include capital outlay items in your budget within the General Fund Other non-general funds Provide a detailed explanation in the narrative portion of the budget and complete a Construction In Progress (CIP) form and submit to the Finance Division as outlined in the CIP Manual.
25
Board Directives
FY 2014-15 Budget Priorities

Invest additional funding in preventative road maintenance Other Infrastructure

Invest in Storm Water Maintenance needs Invest in Main Street Redevelopment
Plan for future investments in employees Plan for future investment in OPEB (other post employment benefits)
26
Proposed FY 2014-15 Budget
27
FY 2014-15 Tentative Budget Hearing, 4-12014
Total FY 2014-15 Proposed Budget (All County Funds)

Summary of All County Funds 2014-15 Proposed Budget
General Fund
Special Revenue Funds Proprietary Funds Capital Construction Funds Debt Service Fund Total
$48,036,621
38,057,002 28,930,685 10,545,121 4,809,696 $130,379,125* All Budgets are Balanced
*Total proposed budgeted resources, including ending fund balances and reserves
Selected Area Property Tax Rates Proposed for FY14-15

Douglas County Unincorporated, 2014-15 Tax Rate 2.8699
Minden & Gardnerville, 2014-15 Tax Rate 3.6600
Gardnerville Ranchos GID, 2014-15 Tax Rate 3.2385 Douglas County Unincorporated (Topaz Area), 2014-15 Tax Rate 2.8054 Topaz Ranch GID, 2014-15 Tax Rate 3.6600
Douglas County Proposed Property Tax Rate

FY 13-14 Rate
County General Rate AG Extension St. Medical Assistance Assistance to Indigents Social Services China Springs Youth Camp E911 WNRYC Risk Management Capital Improvement Road Maintenance Total Tax Rate 0.8687 0.0100 0.0150 0.0575 0.0337 0.0043 0.0475 0.0288 0.0100 0.0500 0.0425 1.1680
FY 14-15 Rate
0.8690 0.0100 0.0150 0.0525 0.0337 .00040 0.0475 0.0200 0.0100 0.0500 0.0563 1.1680
Difference
0.0003
<0.0050> <0.0003> <0.0088>
Redirection of Assistance to Indigent and WNRYC rate to support Roads
0.0138
No change in overall tax rates

30
General Fund
31
Goals in Developing the FY 2014-15 General Fund Budget

Develop and maintain a structurally balanced budget to ensure long-term financial stability Redirect General Funds to preventative road maintenance Use Priority Based Budgeting to shift resources from lower to higher priority programs
Plan for future investments in employees
32
General Fund Revenue

General Fund Revenues
$45,000,000
$40,000,000
$35,000,000 $30,000,000 $25,000,000 $20,000,000
Total General Fund revenue increase 3.3% Property Taxes up 4.0% based on assessed value and abatement State Consolidated Tax up 5.5% based on State projection
$15,000,000
$10,000,000 $5,000,000 $0
Property Tax
Intergovernmental
Gaming
Charges for Services
State Consolidated Tax

Fines & Forfeitures
Licenses & Permits

All Other
33
General Fund Expense

General Fund Expenditures
45,000,000 40,000,000
Total FY 14/15 General Fund expense budget increase 4.8%
35,000,000
30,000,000
25,000,000
20,000,000
15,000,000
Personnel expenses up 2.4 % due to salary restoration and multi-year labor contracts
Transfers out increased for road preventative maintenance and health care cost stabilization
34
10,000,000
5,000,000
2004 Actual 2005 Actual 2006 Actual 2007 Actual 2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Budget 2015 Proposed Budget
Personnel Services Grant Expenses
Outsourced Services Other Operating Expenses
Supplies Capital Outlay
Utilities Transfers Out
Maintenance State Mandates
General Fund Five-Year Projection

General Fund Current Operating Revenue: Property Tax State Consolidated Taxes Licenses & Permits Gaming Intergovernmental Charges for Service Fines & Forfeitures Miscellaneous Transfers In Current Revenue
2014-15 Tentative 18,397,813 10,888,520 3,320,200 825,000 1,326,427 3,970,945 1,178,800 770,776 75,000 40,753,481 320,803 41,074,284
2015-16 Projected 18,986,543 11,187,954 3,320,200 825,000 1,326,427 3,980,945 1,178,800 838,476 75,000 41,719,345
2016-17 Projected 19,594,112 11,495,623 3,320,200 825,000 1,326,427 4,020,945 1,178,800 838,476 75,000 42,674,583
2017-18 Projected 20,221,124 11,811,753 3,320,200 825,000 1,326,427 4,064,896 1,178,800 838,476 75,000 43,661,676
2018-19 Projected 20,868,200 12,136,576 3,320,200 825,000 1,326,427 4,104,038 1,178,800 838,476 75,000 44,672,717
Balanced Budget
Contingency projected at 2.34%, no new funding needed for contingency
One-Time Resources Total Operating Resources Requirements Operating: Personnel Services Services & Supplies Capital Outlay Total Operating Non-Operating: Transfers Out * Contingency Total Non-Operating Total Requirements Surplus/(Deficit) * Contingency - Prior Year Carryover Contingency - Current Year Total Contingency for Fiscal Year
41,719,345
42,674,583
43,661,676
44,672,717
29,242,889 8,317,129 300,000 37,860,018 3,214,266 3,214,266 41,074,284 877,873 877,873 2.34%
30,120,176 8,126,655 300,000 38,546,831 3,333,417 3,333,417 41,880,248 (160,902) 877,873 877,873 2.30%
30,873,180 8,240,844 300,000 39,414,024 3,359,347 3,359,347 42,773,371 (98,788) 877,873 877,873 2.24%
31,799,375 8,355,549 300,000 40,454,924 3,122,816 3,122,816 43,577,740 83,936 877,873 877,873 2.19%
32,594,360 8,459,993 300,000 41,354,353 3,101,298 3,101,298 44,455,651 217,066 877,873 877,873 2.14%
35
General Fund
General Fund
Beginning Fund Balance/Reserves Revenue Property Tax State Consolidated Taxes Licenses & Permits Gaming Intergovernmental Charges for Service Fines & Forfeitures Miscellaneous Transfers In One-time resources Total Revenue
2013-14 Adopted 6,375,106 17,681,970 10,321,791 3,258,500 825,000 1,287,434 3,737,602 1,153,750 838,476 354,657 39,459,180 39,459,180
2014-15 Tentative 6,962,337 18,397,813 10,888,520 3,320,200 825,000 1,326,427 3,970,945 1,178,800 770,776 75,000 320,803 41,074,284 41,074,284
$ Chg 587,231 715,843 566,729 61,700 38,993 233,343 25,050 (67,700) (279,657) 320,803 1,294,301 1,615,104
% Chg 9.21% 4.05% 5.49% 1.89% 0.00% 3.03% 6.24% 2.17% -8.07% -78.85% 100.00% 3.28% 4.09%
One time resources, contingency and restoration of ending fund balance at augment time Based on FY 2014/15 assessed value and abatement calculations State Projections Revenue from community development School Resource Officer, cost allocation and weed spraying Change in budgeting for onetime resources Salary restorations One time expenditures from one time resources Increase in preventative road maintenance and health care costs stabilization
36
Total Revenue
Expenditures Operating Personnel Services Services & Supplies Services & Supplies - one time Capital Total Operating Non-Operating Transfers Out Total Non-Operating
28,545,191 7,904,353 300,000 36,749,544 2,457,754 2,457,754 39,207,298 791,514 251,882 6,626,988
29,242,889 7,996,326 320,803 300,000 37,860,018 3,214,266 3,214,266 41,074,284 877,873 6,084,464
697,698 91,973 320,803 1,110,474 756,512 756,512 1,866,986 86,359 (251,882) 335,349
Total Expenditures
Contingency Net Change in Fund Balance Ending Fund Balance/Reserves
2.44% 1.16% 100.00% 0.00% 3.02% 0.00% 30.78% 30.78% 4.76% 10.91% -100.00% 5.06%
General Fund Requests Funded with Department Savings

Department
Alternative Sentencing Testing Community Services Personnel Reallocation Community Development Storm Water Coordinator Courts Reorganization Recorders Office Elimination of Benefits Sheriff Patrol Officer Positions (3) Sheriff Contribution Healthcare Cost Stabilization
PBB in Action
Program
Drug & Alcohol Testing Weed Control Animal Care New Court Administration All Programs Traffic Budget Development
PBB Quartile
2 3 2 N/A 3 1,2&3 2 1
Request
$17,346 24,136 27,854 92,899
Offset
$(18,000) (28,383) (41,790) (92,899) (21,820)
Net Cost/ (Savings)*

$(654) (4,247) (13,936) 0 (21,820) 0 (60,000)
270,000
(270,000) (60,000)
Technology Services Reorganization

Transfer Clerk to Board to County Manager/BOCC Treasurer Add .85 FTE for Deputy Treasurer Position
All Programs
Clerk to Board All Programs
1,2,&3
1 1,2,3,&4 80,256 49,513 (80,256) (49,513)
TBD
0 0
Total
$561,734
$(662,661)
$(100,927)*
* Net Savings transfer to Risk Management Fund for health care cost stabilization
37
General Fund Requests Seeking New Funding

Department Program PBB Quartile Request Offset Net Cost/ (Savings)
Public Guardian part time caseworker Courts Public Defender Courts Computer Licensing & Warranties Total
Contract Public Defenders All Court Computer Programs
N/A 2 2&3
$18,096 195,834 7,900 $221,830
$(13,500) (105,671)
$4,596 90,163 7,900
$(119,171)
$102,659
Board direction needed to identify funding
Options: Reduce transfer to preventative road maintenance Reduce transfer to health care cost stabilization Reduce funding for contingency (one-time source)
38
General Fund
Next Steps: May 6, 2014 Approve General Fund FTE Changes May 19, 2014 Adopt General Fund Budget
Questions/Comments
39
Road Funds
40
Regional Transportation Fund

Preventative/ Corrective Maintenance
Slurry seals, chip seals, overlays, etc. (extends useful life of roadway) Residential and Commercial Construction Tax 4 Cent Gas Tax General Fund Transfer In $1,017,578 $0.0563 General Fund Property Tax rate redirected for roads
Revenue Support:
Accomplished Board Goal established in FY14-15: redirect another $1,000,000 in General Funds to preventative road maintenance
41
Achieving the Boards Goal to Redirect another $1 Million to Road Preventative Maintenance Annually
Funding Source General Fund Transfer Amount $619,835
Growth in Road Construction Tax and Gasoline Tax Shift of Medical Indigent and WNRYC Property Tax Rate Reduction in Interest Earnings
146,949 241,216 (8,000)

Total $1,000,000
42
Road Funding for Regional Roads

FY 13-14 General Fund Transfer Property Tax Gasoline Tax Road Construction Tax Interest Highway Bonds debt repay Total Annual Revenue Net Increase Revenue from FY12-13 $1,819,779 $1,000,000 $2,819,779 $2,000,000 $2,959,564 $2,139,785 $3,044,102 $2,224,323 $397,743 655,895 715,141 40,000 11,000 FY 14-15 $1,017,578 897,111 802,090 100,000 3,000 FY 15-16 $1,136,729 917,745 802,090 100,000 3,000 FY 16-17 $1,200,159 938,853 802,090 100,000 3,000 FY 17-18 $952,235 960,446 802,090 100,000 3,000 226,890 $3,044,661 $2,224,882 FY18-19 $930,717 957,082 802,090 100,000 3,000 226,890 $3,045,234 $2,225,455
43
Regional Transportation Fund

Regional Transportation
Beginning Fund Balance/Reserves Revenue Property Tax Taxes - Other Intergovernmental Miscellaneous Transfers In Total Revenue 2013-14 Adopted 1,543,063 655,895 40,000 715,141 11,000 397,743 1,819,779 1,819,779
2014-15 Tentative 728,303 897,111 100,000 802,090 3,000 1,017,578 2,819,779 2,819,779
$ Chg (814,760) 241,216 60,000 86,949 (8,000) 619,835 1,000,000 1,000,000
% Chg -52.80% 36.8% 150.0% 12.2% -72.7% 155.8% 55.0% 55.0%
Total Revenue
Expenditures Operating Personnel Services Services & Supplies Capital Total Operating Non-Operating Transfers Out Total Non-Operating
FY14-15 Board Goal increase preventative road maintenance funding by $1,000,000
134,837 1,934,036 280,000 2,348,873 226,890 226,890 2,575,763 (755,984) 787,079
147,108 2,266,744 80,000 2,493,852 325,927 325,927 2,819,779 728,303
12,271 332,708 (200,000) 144,979 99,037 99,037 244,016 755,984 (58,776)
9.1% 17.2% 0.0% 6.2% 0.0% 43.6% 43.6% 9.5% -7.47%
Transfer for debt and to Road Operating fund
Total Expenditures
Net Change in Fund Balance Ending Fund Balance/Reserves
44
Road Operating
Routine Maintenance Grading, potholes, crack sealing, painting, signs, snow plowing, etc. (day-today operations, basic maintenance and safety) Revenue Support:
6.35 cent gas tax (mandated by the state) 1% Valley Room Tax General Fund transfer of $214,343 Regional Fund transfer of $100,000
Requesting an additional Road Maintenance Worker and purchase of a Vactor truck

45
Road Operating
Road Operating
Beginning Fund Balance/Reserves Revenue Taxes - Other Intergovernmental Miscellaneous Transfers In Total Revenue 2013-14 Adopted 807,342 256,471 878,830 3,000 214,343 1,352,644 1,352,644
2014-15 Tentative 809,832 278,474 923,536 800 314,343 1,517,153 1,517,153
$ Chg 2,490 22,003 44,706 (2,200) 100,000 164,509 164,509
% Chg 0.31% 8.6% 5.1% -73.3% 46.7% 12.2% 12.2%
Total Revenue
Expenditures Operating Personnel Services Services & Supplies Capital - Other Capital - Board Designated Total Operating Non-Operating Contingency Total Non-Operating
690,672 659,482 657,264 2,007,418 40,505 40,505 2,047,923 (695,279) 112,063
781,667 718,531 50,000 607,264 2,157,462 45,006 45,006 2,202,468 (685,315) 124,517
90,995 59,049 50,000 (50,000) 150,044 4,501 4,501 154,545 9,964 12,454
13.2% 9.0% 100.0% 100.0% 7.5% 11.1% 11.1% 7.5% 11.11%
Transfer In from Regional Transportation to fund labor and equipment for additional storm drain maintenance along County roads
Total Expenditures
46
Tahoe Douglas Transportation District

Tahoe-Douglas Transportation District
Beginning Fund Balance/Reserves Revenue Taxes - Other Miscellaneous Total Revenue 2013-14 Adopted 38,087 464,615 700 465,315 465,315
2014-15 Tentative 63,184 492,308 700 493,008 493,008
$ Chg 25,097 27,693 27,693 27,693
% Chg 65.89% 6.0% 0.0% 6.0% 6.0%
Provides for transportation needs in the Lake Tahoe area of Douglas County (transit, snow plowing and parking garage debt). Revenue from a dedicated 1% TOT tax on lodging at Lake Tahoe. Board Designated for nonspecific projects using existing reserves, projects will be presented to Board for approval through Budget Transfers. Transfer is for debt and $10,000 to the Senior Center to help with grant match for senior transportation at the Lake
Total Revenue
Expenditures Operating Personnel Services Services & Supplies Capital - Board Designated Total Operating Non-Operating Transfers Out Contingency Total Non-Operating
12,717 140,279 43,172 196,168 287,222 5,313 292,535 488,703 (23,388) 14,699
13,712 141,229 82,663 237,604 301,080 4,648 305,728 543,332 (50,324) 12,860
995 950 39,491 41,436 13,858 (665) 13,193 54,629 (26,936) (1,839)
7.8% 0.7% 100.0% 21.1% 4.8% -12.5% 4.5% 11.2% -12.51%
Total Expenditures
47
Road Funds
Next Steps: May 6, 2014 - Approve Labor and Equipment for Storm Drain Maintenance May 19, 2014 Adopt Road Funds Budget
Questions/Comments
48
Redevelopment Agency Funds
49
Redevelopment Agency
Formed September, 1997 by the Board of County Commissioners (BOC) BOC serves as Board of Directors for Agency Agency expires 30 years after creation Powers of agency are to plan and develop areas, public facilities and projects identified in need of redevelopment
50
Carson Valley Plaza
North County Redevelopment Area
Jacks Valley School Sunridge Golf Course
51 FY 2014-15 Tentative Budget Hearing, 4-1-
Genoa Lakes Resort Golf Course & Housing
Little Mondeaux Redevelopment Area
52
Genoa Lakes Golf Course & Housing
Town of Genoa
Genoa Lakes, Genoa & Walleys Redevelopment Areas
Walleys Hot Springs Resort

53
Douglas County Redevelopment Agency (2 Funds)
Administration

Operations Does not have its own property tax rate; a combined rate with the 5 districts that fall within the Redevelopment Agencys boundaries.
Capital Projects

All outstanding Redevelopment Debt was repaid in FY13-14. Funds available for capital projects in FY14-15
54
Redevelopment Administrative Fund

Douglas County Redevelopment Admin Fund
Beginning Fund Balance/Reserves Revenue Property Tax Miscellaneous Total Revenue 2013-14 Adopted 72,070 1,933,082 5,000 1,938,082 1,938,082
2014-15 Tentative 20,801 1,981,886 2,000 1,983,886 1,983,886
$ Chg (51,269) 48,804 (3,000) 45,804 45,804
% Chg -71% 3% -60% 2% 2%
Total Revenue
Expenditures Operating Personnel Services Services & Supplies Total Operating Non-Operating Transfers Out Contingency Total Non-Operating
16,400 167,679 184,079 1,805,272 5,522 1,810,794 1,994,873 (56,791) 15,279
16,826 172,777 189,603 1,793,660 5,688 1,799,348 1,988,951 (5,065) 15,736
426 5,098 5,524 (11,612) 166 (11,446) (5,922) 51,726 457
3% 3% 3% -1% 3% -1% 0% 3%
Transfer to Redevelopment Capital Projects Fund
Total Expenditures
55
Redevelopment Capital Projects Fund

Douglas County Redevelopment Fund - Capital Projects
Beginning Fund Balance/Reserves Available Loan Deficit Revenue Miscellaneous Transfers In Total Revenue 2013-14 Adopted 110,585 (974,750) 10,000 1,805,272 1,815,272 1,815,272
2014-15 Tentative 924,966 2,000 1,793,660 1,795,660 1,795,660
$ Chg
% Chg
814,381 974,750 (8,000) (11,612) (19,612) (19,612)
736% -100% -80% -1% -1% -1%
Redevelopment Loan has been repaid!!
Total Revenue
Expenditures Operating Services & Supplies Capital Total Operating Non-Operating Debt Service Total Non-Operating
27,415 27,415 27,415 1,787,857 923,692
2,000 1,345,000 1,347,000 1,347,000 448,660 1,373,626
2,000 1,345,000 1,347,000 (27,415) (27,415) 1,319,585 (1,339,197) 449,934
100% 100% 100% -100% -100% 4813% 49%

56
Total Expenditures
Net Change in Fund Balance Ending Fund Balance/Reserves:
Limitations on use of Redevelopment Funding
Once property tax increment is allocated to the RDA it carries with it numerous restrictions and limitation in accordance with Nevada Revised Statute 279 RDA projects must meet specific findings
The buildings, facilities, structures or other improvements are of benefit to the redevelopment area or the immediate neighborhood in which the redevelopment area is located; and No other reasonable means of financing those buildings, facilities, structures or other improvements are available.
Next Step: May 19, 2014 Approve Redevelopment Agency Budget
Questions/Comments
58
Special Revenue Funds
59

Resources Limited to a Defined Use
Stabilization NV Cooperative Extension Airport Douglas County Water District Solid Waste Law Library Justice Court Administrative Assessment China Spring Youth Camp Western Nevada Regional Youth Center Erosion Control 911 Emergency Services
60
Stabilization Fund
Established in FY98-99 per NRS 354.6115. Can be used if total actual revenue falls short of the total anticipated revenue fund for the General Fund, or Can be used to pay expenses incurred to mitigate the effects of a natural disaster
Stabilization Fund
Beginning Fund Balance/Reserves Revenue Miscellaneous Total Revenue 2013-14 Adopted 362,129 2,500 2,500 2,500
2014-15 Tentative 361,267 400 400 400
$ Chg (862) (2,100) (2,100) (2,100) -
% Chg -0.2% -84.0% -84.0% -84.0%
Total Revenue Expenditures

Operating
Total Expenditures
2,500 364,629
400 361,667
(2,100) (2,962)
0.0% -0.81%
61
UNR Cooperative Extension

Nevada Cooperative Extension
Beginning Fund Balance/Reserves Revenue Property Tax Miscellaneous Total Revenue 2013-14 Adopted 155,126 238,546 1,800 240,346 240,346
2014-15 Tentative 154,187 246,451 300 246,751 246,751
$ Chg (939) 7,905 (1,500) 6,405 6,405
% Chg -0.61% 3.3% -83.3% 2.7% 2.7%
Accounts for activities of the UNR Agriculture Extension Office, such as community outreach and education programs. Director is a State Employee County provides remainder of budget. Revenue from a $0.01 Property Tax rate. In order to fund continuing state costs, UNR is proposing to not fund or fill an office assistant position Consistent with policy, Extension Office classified reserve as board designated to allow for funding of possible projects in FY14-15
62
Total Revenue
Expenditures Operating Personnel Services Services & Supplies Capital - Board Designated Total Operating Non-Operating Contingency Total Non-Operating
116,867 147,418 264,285 7,923 7,923 272,208 (31,862) 123,264
98,159 147,421 127,608 373,188 7,367 7,367 380,555 (133,804) 20,383
(18,708) 3 127,608 108,903 (556) (556) 108,347 (101,942) (102,881)
-16.0% 0.0% 100.0% 41.2% -7.0% -7.0% 39.8% -83.46%
Total Expenditures
Airport Fund
Operations of the Minden-Tahoe Airport Rent and Land Leases generate the largest percentage of revenue. Other revenues include landing fees, airport tie downs, fuel flowage fees, and aviation gas taxes
Received a significant amount of Federal AIP revenue over the years for airport capital improvements
Private contract for management and operations has improved quality and reduced costs
Commitment to grow Eastside Reserves by $80,000 a year, projected balance $1,117,245 at end of FY 2013-14
$1,000,000 in Board Designated and $117,245 in Eastside Reserve

63
Airport Fund
Airport
Beginning Fund Balance/Reserves Revenue Intergovernmental Charges for Service Miscellaneous Total Revenue 2013-14 Adopted 1,780,307 10,500 58,700 855,000 924,200 924,200
2014-15 Tentative 1,826,747 10,200 43,950 840,000 894,150 894,150
$ Chg 46,440 (300) (14,750) (15,000) (30,050) (30,050)
% Chg 2.61% -2.9% -25.1% -1.8% -3.3% -3.3%
Private Management group able to collect timely on rents and leases, revenue from late charges is projected to decrease Capital- Other is budget for county match of anticipated Federal Grants Board Designated for nonspecific projects using existing reserves, Eastside reserves $1,000,000
Total Revenue
Expenditures Operating Personnel Services Services & Supplies Capital - Other Capital - Board Designated Total Operating Non-Operating Contingency Total Non-Operating
768,072 109,688 125,000 1,002,760 23,042 23,042 1,025,802 (101,602) 1,678,705
673,756 151,051 1,000,000 1,824,807 20,213 20,213 1,845,020 (950,870) 875,877
(94,316) 41,363 875,000 822,047 (2,829) (2,829) 819,218 (849,268) (802,828)
0.0% -12.3% 37.7% 700.0% 82.0% -12.3% -12.3% 79.9% -47.82%
Total Expenditures
64
Law Library Fund

Used to maintain/enhance the Countys legal library. A portion of the judicial clerk fees generated are the only source of revenue, per NRS 380.110
Law Library
Beginning Fund Balance/Reserves Revenue Charges for Service Miscellaneous Total Revenue 2013-14 Adopted 2,253 25,000 300 25,300 25,300
2014-15 Tentative 2,798 22,000 50 22,050 22,050
$ Chg 545 (3,000) (250) (3,250) (3,250)
% Chg 24.19% -12.0% 0.0% -12.8% -12.8%
Total Revenue
Expenditures Operating Services & Supplies Total Operating Non-Operating Contingency Total Non-Operating
24,755 24,755 743 743 25,498 (198) 2,055
22,325 22,325 670 670 22,995 (945) 1,853
(2,430) (2,430) (73) (73) (2,503) (747) (202)
-9.8% -9.8% -9.8% -9.8% -9.8% -9.83%

65
Total Expenditures
Douglas County Water District

Douglas County Water District
Beginning Fund Balance/Reserves Revenue Miscellaneous Total Revenue 2013-14 Adopted 8,994 71,742 71,742 71,742
2014-15 Tentative 22,891 76,017 76,017 76,017
$ Chg 13,897 4,275 4,275 4,275
% Chg 154.51% 6.0% 6.0% 6.0%
Created to enhance water quality and ensure adequate water resources in the County. Recognition of water rights the budgeted revenue source. Using fund balance to pay for water rights or studies relating to groundwater through the Department of Conservation and Natural Resources.
66
Total Revenue
Expenditures Operating Personnel Services Services & Supplies Capital - Board Designated Total Operating Non-Operating Contingency Total Non-Operating
42,361 30,178 72,539 2,176 2,176 74,715 (2,973) 6,021
44,589 31,428 14,301 90,318 2,281 2,281 92,599 (16,582) 6,309
2,228 1,250 14,301 17,779 105 105 17,884 (13,609) 288
5.3% 4.1% 100.0% 24.5% 4.8% 4.8% 23.9% 4.78%
Total Expenditures
Solid Waste Fund

Solid Waste Fund
Beginning Fund Balance/Reserves Revenue Licenses & Permits Miscellaneous Total Revenue 2013-14 Adopted 1,937,814 433,000 60,000 493,000 493,000
2014-15 Tentative 2,052,411 453,000 51,000 504,000 504,000
$ Chg 114,597 20,000 (9,000) 11,000 11,000
% Chg 5.91% 4.6% -15.0% 2.2% 2.2%
Activities associated with the closure of the landfill, ongoing monitoring and other waste management activities. DDI Franchise fees and Lease fees (solid waste transfer station), and South Tahoe Refuse fees main source of revenues. Required water testing for closed landfill and charges for county trash collection are the largest expenditures. Board Designated for nonspecific projects using existing reserves, projects will be presented to Board for approval through Budget Transfers Early redemption of debt recommended in FY 14/15 to save $103,000
67
Total Revenue
Expenditures Operating Personnel Services Services & Supplies Capital - Other Capital - Board Designated Total Operating Non-Operating Transfers Out Contingency Total Non-Operating
51,090 250,608 1,934,474 2,236,172 160,550 9,051 169,601 2,405,773 (1,912,773) 25,041
63,040 254,184 1,532,823 1,850,047 671,717 8,317 680,034

2,530,081
11,950 3,576 (401,651) (386,125) 511,167 (734) 510,433 124,308 (113,308) 1,289
23.4% 1.4% 100.0% -17.3% 318.4% -8.1% 301.0% 5.2% 5.15%
Total Expenditures
(2,026,081) 26,330
Justice Court Administrative Assessment Fund

Used to enhance court operations. Revenue received from a specific court assessment, per NRS 176.059
Justice Court Administrative Assessment
Beginning Fund Balance/Reserves Revenue Fines & Forfeitures Miscellaneous Total Revenue 2013-14 Adopted 6,716 48,000 4,000 52,000 52,000
2014-15 Tentative 10,716 53,000 600 53,600 53,600
$ Chg 4,000 5,000 (3,400) 1,600 1,600 5,000 5,000 150 150 5,150 (3,550) 450
% Chg 59.56% 10.4% -85.0% 3.1% 3.1%
Total Revenue
Expenditures Operating Services & Supplies Capital Total Operating Non-Operating Contingency Total Non-Operating
48,000 48,000 1,440 1,440 49,440 2,560 9,276
53,000 53,000 1,590 1,590 54,590 (990) 9,726
10.4% 0.0% 10.4% 10.4% 10.4% 10.4% 4.85%

68
Total Expenditures
China Spring Youth Camp Fund
Accounts for juvenile correction center operations: China Spring Boys Camp and Aurora Pines Girls Camp.
Most revenue from State formula funding.
Revenue from a Legislative Dedicated Property Tax rate of $0.0040. FY14-15 revenue: $92,078, but our required county share is $106,973. We will transfer $14,895 from General Fund to cover our required share.
69
China Spring Youth Camp Fund

China Spring Youth Camp
Beginning Fund Balance/Reserves Revenue Property Tax Intergovernmental Charges for Service Miscellaneous Transfers In Total Revenue 2013-14 Adopted 250,000 91,753 4,005,615 2,500 5,000 16,229 4,121,097 4,121,097
2014-15 Tentative 250,000 92,078 4,026,280 2,500 5,000 14,895 4,140,753 4,140,753
$ Chg 325 20,665 (1,334) 19,656 19,656
% Chg 0.00% 0.4% 0.5% 0.0% 0.0% -8.2% 0.5% 0.5%
Increase in SAPTA treatment grant

Increase services and supplies for food, training, and county services budget Holding a position unfunded to cover needed services and supply increases
70
Total Revenue
Expenditures Operating Personnel Services Services & Supplies Capital Projects Total Operating
3,217,561 903,536 4,121,097 4,121,097 250,000
Total Expenditures
3,208,084 932,669 4,140,753 4,140,753 250,000
(9,477) 29,133 19,656 19,656 -
-0.3% 3.2% 0.5% 0.5% 0.00%
Western Nevada Regional Youth Center Fund

Western Nevada Regional Youth
Beginning Fund Balance/Reserves Revenue Property Tax Total Revenue 2013-14 Adopted 439,189 545,832 545,832 545,832
2014-15 Tentative 497,248 431,038 431,038 431,038
$ Chg 58,059 (114,794) (114,794) (114,794)
% Chg 13.22% -21.0% -21.0% -21.0%
Pass-thru fund to pay for Douglas Countys share of funding for the center All revenue from a dedicated $0.02 Property Tax rate Recommend reducing rate from $0.0288 to $0.200 to increase general fund rate dedicated to preventative road maintenance Continue to monitor expenses and levied property tax rate
Total Revenue
Expenditures Operating Services & Supplies Total Operating
487,773 487,773 487,773 58,059 497,248
Total Expenditures
416,297 416,297 416,297 14,741 511,989
(71,476) (71,476) (71,476) (43,318) 14,741
-14.7% -14.7% -14.7% 2.96%
71
Erosion Control

Pass-thru for USFS funding for specific erosion control projects in the Tahoe Basin. Primarily Federal Burton-Santini grants, augment as received. Annual General Fund Transfer of $5,000 to fund Warrior Way Maintenance In FY 2013-14, transferred $50,000 of one-time funding from general fund adjusted opening fund balance for storm water maintenance
Erosion Control
Beginning Fund Balance/Reserves Revenue Intergovernmental Transfers In Total Revenue 2013-14 Adopted 55,000 55,000 55,000
2014-15 Tentative 5,000 5,000 5,000
$ Chg (50,000) (50,000) (50,000)
% Chg 0.0% -90.9% -90.9% -90.9%
Total Revenue
Expenditures Operating Services & Supplies Capital Total Operating
55,000 55,000 55,000 -
Total Expenditures
5,000 5,000 5,000 -
(50,000) (50,000) (50,000) -
-90.9% 0.0% -90.9% -90.9%
72
911Emergency Services Fund

911 Emergency Services
Beginning Fund Balance/Reserves Revenue Property Tax Charges for Service Miscellaneous Transfers In Total Revenue 2013-14 Adopted 605,498 1,133,109 648,770 5,000 1,786,879 1,786,879
2014-15 Tentative 595,912 1,170,656 909,336 500 2,080,492 2,080,492
$ Chg (9,586) 37,547 260,566 (4,500) 293,613 293,613
% Chg -1.58% 3.3% 40.2% -90.0% 0.0% 16.4% 16.4%
Provides emergency and nonemergency communications service Primary revenue dedicated, voter-approved override property tax rate of $0.0475. Charges for 911 Emergency Services from user agencies: Sheriffs Office, East Fork Fire and Paramedic District, Tahoe Douglas Fire, Alpine County and Washoe Tribe In 2013-14, combined 911 Surcharge Fund with 911 Emergency Services fund. Surcharge collected does not support telephone charges. User fees increased to cover telephone charges Consistent with policy, 911 Emergency Services classified reserve as board designated to allow for replacement of equipment as needed in FY14-15
73
Total Revenue
Expenditures Operating Personnel Services Services & Supplies Capital - Board Designated Total Operating Non-Operating Transfer Out Contingency Total Non-Operating
1,446,347 288,487 1,734,834 9,586 52,045 61,631 1,796,465 (9,586) 595,912
1,502,480 518,572 100,000 2,121,052 54,008 54,008 2,175,060 (94,568) 501,344
56,133 230,085 100,000 386,218 (9,586) 1,963 (7,623) 378,595 (84,982) (94,568)
3.9% 79.8% 100.0% 22.3% -100.0% 3.8% -12.4% 21.1% -15.87%
Total Expenditures
Next Step: May 19, 2014 Approve Special Revenue Funds Budgets
Questions/Comments
74
Internal Service Funds
75

Risk Management Fund Dental Insurance Motor Pool/ Vehicle Maintenance
76
Risk Management Fund

In 2013-14 changed name to Risk Management Fund to better reflect activities in the fund Established to manage and fund the Countys various insurance needs
Risk Management
Beginning Fund Balance/Reserves Revenue Property Tax Charges for Service Miscellaneous Transfer In Total Revenue 2013-14 Adopted 2,805,801 238,548 2,796,209 41,000 3,075,757 3,075,757
2014-15 Tentative 3,416,677 246,453 2,801,209 30,000 285,277 3,362,939 3,362,939
$ Chg 610,876 7,905 5,000 (11,000) 285,277 287,182 287,182 4,156 10,463 14,619 14,619 272,563 883,439
% Chg 21.8% 3.3% 0.2% -26.8% 100.0% 9.3% 9.3%
Non-Health Insurance premiums, deductibles and related expenses paid from this fund, including workers compensation, unemployment, PACT and liability insurance
Revenues from a dedicated Ad Valorem property tax levy of $.01 and charges to operating departments Transfer In from General Fund to stabilize Health Insurance costs
Total Revenue
Expenditures Operating Personnel Services Services & Supplies Total Operating
90,821 2,841,859 2,932,680 2,932,680 143,077 2,948,878
Total Expenditures
94,977 2,852,322 2,947,299 2,947,299 415,640 3,832,317
4.6% 0.4% 0.5% 0.5% 30.0%
Dental Insurance Fund

Self Insurance - Dental
Beginning Fund Balance/Reserves Revenue Charges for Service Miscellaneous Total Revenue 2013-14 Adopted 714,205 391,000 20,000 411,000 411,000
2014-15 Tentative 740,205 424,000 15,000 439,000 439,000
$ Chg 26,000 33,000 (5,000) 28,000 28,000
% Chg 3.64% 8.44% -25.00% 6.81% 6.81%
Provides financing for the Countys self insured dental program Revenue from premium charges to departments for the County paid portion and from the individuals for employee contributions Per auditor finding, the County had miscoded some deposits in FY2012-13 to a balance sheet account. Increase in budget reflects that correction.
Total Revenue
Expenditures Operating Services & Supplies Total Operating
385,000 385,000 385,000 26,000 740,205
Total Expenditures
439,000 439,000 439,000 740,205
54,000 54,000 54,000 (26,000) -
14.03% 14.03% 14.03% 0.0%
78
Motor Pool/Vehicle Maintenance Fund

Motor Pool/ Vehicle Maintenance
Beginning Fund Balance/Reserves Revenue Charges for Service Miscellaneous Other Financing Sources Total Revenue 2013-14 Adopted 859,826 1,250,105 5,000 11,000 1,266,105 1,266,105
2014-15 Tentative 760,179 1,328,232 6,800 1,335,032 1,335,032
$ Chg (99,647) 78,127 (5,000) (4,200) 68,927 68,927
% Chg -11.59% 6.25% -100.00% -38.18% 5.44% 5.44%
Accounts for provision and maintenance of County vehicles

Fund is designed to be selfsupporting Revenues received through departmental charges Increase in charges for service and net change in fund balance due to FY1314 beginning fund balance being less than expected Services and Supplies increase because of cost allocation and budget for purchasing tires
79
Total Revenue
Expenditures Operating Personnel Services Services & Supplies Capital Total Operating
475,427 667,947 119,124 1,262,498 1,262,498 3,607 863,433 162,000
Total Expenditures
Net Change in Fund Balance Ending Fund Balance/Reserves Depreciation/ Amortization
477,109 710,408 56,736 1,244,253 1,244,253 90,779 850,958 164,000
1,682 42,461 (62,388) (18,245) (18,245) 87,172 (12,475)
0.35% 6.36% -52.37% -1.45% -1.45% -1.4%
Next Step: May 19, 2014 Approve Internal Service Funds Budgets
Questions/Comments
80
Capital Construction Funds
81

Extraordinary Maintenance Ad Valorem Capital Construction County Construction Regional Transportation-discussed previously under Road Funds
82
Extraordinary Maintenance

Established in FY 98-99 Provides extraordinary maintenance, repair or improvement of County Facilities in accordance with NRS 354.611
Extraordinary Maintenance
Beginning Fund Balance/Reserves Revenue Miscellaneous Total Revenue 2013-14 Adopted 648,492 5,000 5,000 5,000 5,000 653,492
2014-15 Tentative 647,203 600 600 600 600 647,803
$ Chg
(1,289) (4,400) (4,400) (4,400) (4,400) (5,689)
% Chg -0.20% -88.0% -88.0% -88.0% -0.87%
Total Revenue
Expenditures Operating
Total Expenditures
83
Ad Valorem Capital Projects

Ad Val Capital Projects
Beginning Fund Balance/Reserves Revenue Property Tax Miscellaneous Total Revenue 2013-14 Adopted 3,791,069 1,192,746 20,000 1,212,746 1,212,746
2014-15 Tentative 3,481,403 1,232,270 5,000 1,237,270 1,237,270
$ Chg (309,666) 39,524 (15,000) 24,524 24,524
% Chg -8.17% 3.3% -75.0% 2.0% 2.0%
Established per NRS 354.59815

Revenues received from dedicated Ad Valorem property tax rate of $.05 Distribution to towns for capital projects per NRS 354.59815(2). Transfer out to debt service fund
84
Total Revenue
Expenditures Operating Miscellaneous Capital Total Operating Non-Operating Transfers Out Total Non-Operating
85,108 85,108 1,312,814 1,312,814 1,397,922 (185,176) 3,605,893
89,652 89,652 1,311,112 1,311,112 1,400,764 (163,494) 3,317,909
4,544 4,544 (1,702) (1,702) 2,842 21,682 (287,984)
5.3% 0.0% 5.3% -0.1% -0.1% 0.2% -7.99%
Total Expenditures
County Construction
County Construction
Beginning Fund Balance/Reserves Revenue Licenses & Permits Miscellaneous Transfers In Total Revenue 2013-14 Adopted 1,188,795 300,000 15,000 272,240 587,240 587,240
2014-15 Tentative 1,206,523 300,000 1,800 122,240 424,040 424,040
$ Chg 17,728 (13,200) (150,000) (163,200) (163,200)
% Chg 1.49% 0.0% -88.0% -55.1% -27.8% -27.8%
Created by the Board of Commissioners to fund necessary capital items Revenues of $300,000 from gaming each year:
Total Revenue
Expenditures Operating Services & Supplies Total Operating Non-Operating Transfers Out Total Non-Operating
$200,000 for technology investments

$100,000 for building maintenance This fund also accounts for radio reserves, Valley Vision reserves, and transfer to stabilize water rates for Lake water systems consolidation
315,000 315,000 329,657 329,657 644,657 (57,417) 1,131,378
301,800 301,800 301,800 122,240 1,328,763
(13,200) (13,200) (329,657) (329,657) (342,857) 179,657 197,385
-4.2% -4.2% -1 -100.0% -53.2% 17.45%
Total Expenditures
85

Next Steps: May 19, 2014 Approve Capital Construction Funds Budget
Questions/Comments
86
Debt Service Fund
87
Debt Service Fund

For paying principal and interest on debt

Accounts for debt service on most public borrowing
Does not account for Enterprise Fund Debt

Revenue collected via transfer in from the fund that provides the resources to pay the debt.
Debt Service Fund

County Debt
Beginning Fund Balance/Reserves Revenue Miscellaneous Transfer In Total Revenue 2013-14 Adopted 2,215,778 2,496,976 2,496,976 2,496,976
2014-15 Tentative 2,229,860 2,579,836 2,579,836 2,579,836
$ Chg 14,082 82,860 82,860 82,860
% Chg 0.64%
3.32% 3.32% 3.32%
FY 13-14 - Closing out of Zephyr Assessment District. Remaining services and supplies are fiscal agent fees for other outstanding debt. Payoff of Several Debt Issues: 2004 Parking Garage debt 2005 Parking Garage debt Recommended early redemption of the Solid Waste Debt
Total Revenue
Expenditures Operating Services & Supplies Total Operating Non-Operating Transfer Out Debt Service Total Non-Operating
232,242 232,242 2,231 2,446,597 2,448,828 2,681,070 (184,094) 2,031,684
1,800 1,800 3,140,902 3,140,902 3,142,702 (562,866) 1,666,994
(230,442) (230,442) (2,231) 694,305 692,074 461,632 (378,772) (364,690)
-99.22% -99.22% -100.00% 28.38% 28.26% 17.22% 205.75% -17.95%
Total Expenditures
Debt Service Fund

Next Steps: May 6, 2014 Approve early redemption of Solid Waste Debt May 19, 2014 Adopt Debt Service Fund Budget
Questions/Comments
90
End of Day One
91
Clerk/ Treasurer - County Treasurer Clerk/ Treasurer - Tahoe General Services Clerk/ Treasurer - Tahoe General Services Clerk/ Treasurer - Tahoe General Services Clerk/ Treasurer - Tahoe General Services Clerk/ Treasurer - Tahoe General Services -DMV Clerk/ Treasurer - Tahoe General Services -DMV Clerk/ Treasurer - Tahoe General Services -DMV Clerk/ Treasurer - Tahoe General Services -DMV County Manager - Economic Development County Manager - Human Resources County Manager - Human Resources County Manager - Human Resources County Manager - Human Resources County Manager - Human Resources County Manager - Human Resources County Manager - Human Resources District Attorney - Criminal District Attorney - District Attorney Administration Public Works - Maintenance & Operations - Buildings and Facilities Public Works - Maintenance & Operations - Buildings and Facilities Public Works - Maintenance & Operations - Buildings and Facilities Sheriff - Collateral Sheriff - Collateral Sheriff - Collateral Sheriff - Collateral Sheriff - Collateral Sheriff - Sheriff Administration Sheriff - Sheriff Administration Sheriff - Sheriff Administration Sheriff - Sheriff Administration Technology Services - Communications Technology Services - Communications Technology Services - Communications Technology Services - Geographic Information Systems Technology Services - Information Technology Technology Services - Information Technology Technology Services - Information Technology Technology Services - Information Technology Technology Services - Information Technology
Public Notary Service $ 210 Fingerprinting $ 10,744 Dog Licenses $ 2,473 Public Website - Front End $ 864 Public Notary Service $ 864 Issue Titles $ 33,168 Out of State Registration $ 7,118 Other DMV Transactions $ 11,846 Senior Center Visits / Customer Outreach $ 864 Economic Development Services Support $ 77,845 On-call employee scheduling $ 2,455 Years of Service Awards $ 8,754 Order office supplies for 3 departments/copier paper for all general $ fund 4,092 copiers Health Fair $ 6,281 Update County phone directory $ 1,637 Newsletter $ 1 Personnel Active Audit $ 4,092 On-Call $ 16,584 Justware Administration $ 53,210 Backflow Prevention $ 48,956 Building Custodial Services $ 249,742 Warehouse $ 56,599 Chaplains $ 1 Explorers $ 21,279 Posse $ 1 K-9 $ 31,260 Honor Guard $ 1 Youth Services $ 122,873 Reserves $ 1 Vehicle Maintenance/ Purchases $ 666,461 Citizens Patrol/Volunteers $ 14,494 Data Enterprise Infrastructure, leased services, $ 53,864 fiber and microwave. Cell Phone, smartphone, tablets and WIFI services $ 21,800 Project ManagementCommunications $ 7,661 and Regional projects Field Data Collection (Non-Survey Grade) $ 8,230 Business Application Support $ 7,925 Custom Application Provision $ 100,470 Data Center / Server Room Operations $ 33,976 Long Term Infrastructure and Technology Management $ 77,222 Technology Purchasing $ 43,491
Quartile 4 Programs, that are County is not mandated to provide and recover less than 50% of their costs ($1,809,408)
92

April 1st 2014 Budget Workshop Slides - Revised - 201404011744491743

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

April 1st 2014 Budget Workshop Slides - Revised - 201404011744491743

Uploaded by

Copyright:

Available Formats

Douglas County FY 2014-15 Proposed Budget

Board of County Commissioners Tentative Budget Workshop

Budget Development Calendar

FY 2014-15 Tentative Budget Hearing, 4-1-2014

FY 2014-15 Tentative Budget Hearing, 4-1-2014

FY 2014-15 Tentative Budget Hearing, 4-1-2014

Where We Were Two Years Ago

Great Recession Budget Deficits

FY 2014-15 Tentative Budget Hearing, 4-1-2014

Annual % Change in Total Personnel Costs

U.S. Private Industry

U.S. State & Local Govt.

FY 2014-15 Tentative Budget Hearing, 4-1-2014

1st County to implement Priority Based Budgeting

2014 Good Government Award

FY 2014-15 Tentative Budget Hearing, 4-1-2014

What is Priority Based Budgeting?

Douglas County Priorities:

8 FY 2014-15 Tentative Budget Hearing, 4-1-2014

2013 - Moodys bond rating of Aa2

2014 - Standard and Poors upgraded bond rating from A+ to AA

Douglas County Bond Rating History Standard & Poor's

FY 2014-15 Tentative Budget Hearing, 4-1-2014

General Fund Structural Balance

Structurally balanced annual budgets projected

2002-2009 Revenues Expenses

Annual Avg. Growth 5.7% 7.5%

2010-2013 Revenues Expenses

Annual Avg. Growth 1.8% 0.4%

Projected 2014-2019 Annual Avg. Growth Revenues 2.7% Expenses 2.6%

FY 2014-15 Tentative Budget Hearing, 4-1-2014

Revitalize Main Streets

11 FY 2014-15 Tentative Budget Hearing, 4-1-2014

Local Economy Unemployment Rate

Lowest unemployment rate for the County since January 2010.

FY 2014-15 Tentative Budget Hearing, 4-1-2014

Local Economy Labor Force

FY 2014-15 Tentative Budget Hearing, 4-1-2014

Local Economy Assessed Value

FY 2014-15 Tentative Budget Hearing, 4-1-2014

Local Economy Residential Property Sales

Highest since 2008

Highest since 2005

Local Economy Building Permits

2004 Commercial 44 Residential 505

16 FY 2014-15 Tentative Budget Hearing, 4-1-2014

Local Economy Taxable Sales

First six months of Fiscal Year 2014

Positive trend in taxable sales.

FY 2014-15 Tentative Budget Hearing, 4-1-2014

Local Economy Sales Tax

All Other 10%

Year-to-Date taxable sales in Douglas County increased 0.4%

How We Get Things Done

Residents & Businesses Engaged

High Performing County Workforce

FY 2014-15 Tentative Budget Hearing, 4-1-2014

Budget Policies and Directives

FY 2014-15 Tentative Budget Hearing, 4-1-2014

Structurally Balanced Budget Policy

Enterprise and Other Restricted Funds

FY 2014-15 Tentative Budget Hearing, 4-1-2014

FY 2014-15 Tentative Budget Hearing, 4-1-2014