Franklin CountyFranklin County

FY 2014-2015

Budget Presentation to the Board of Commissioners

Franklin CountyFranklin CountyCurrent Proposed BudgetCurrent Proposed Budget

Fiscal Year 2014-2015Fiscal Year 2014-2015

FY 2014-2015 Proposed Budget $73,270,027

FY 2013-2014 Proposed Budget $73,875,074

Difference Less ($605,047)

Proposed Budget does not include an increase in property tax rate for the County .

Total Funding for General FundTotal Funding for General FundProposed Category Funding: General Government $5,389,696 Public Safety $20,050,048 Economic and Physical Development $5,449,809 Human Services $17,426,843 Cultural and Leisure $1,302,007 Education $23,651,623

Total Proposed - $73,270,027

Franklin CountyFranklin CountyCurrent Requested BudgetCurrent Requested Budget

Fiscal Year 2014-2015Fiscal Year 2014-2015

FY 2014-2015 Requested Budget $ 80,763,454

FY 2014-2015 Revenue Budget $ 69,812,369

Difference $ 10,951,085

Fund Balance Appropriated 3,457,658

Reduction needed to avoid tax increase $ 7,493,42717.84 cent increase to fund all requests

Items not fundedItems not funded 1. County Pay Study – Not Implemented – includes benefits

Option 1 - $582,450 Option 2 - $816,230

Option 3 - $1,084,750 Option 4 - $1,855,130 or 4.40 cents

2. Education Request: Five School Resource Officers - $330,250 Sheriff’s request School Current Expense - $274,289 School Capital Outlay - $499,500

Total Education Request Not Funded - $1,104,039 2.60 cents

Items not fundedItems not funded 3. Human Resource – PT to FT Position Request - $20,740 4. Tax Collector – RIF a position effective 1/2015 - $27,544 5. Tax Assessor - Tax Management Audits - $67,800 6. Register of Deeds – New Position - $40,925 7. Inspections – Vehicle - $22,000 8. Recreation – PT Salaries – $14,555, supplies $10,340 9. Maintenance – Roof on County Admin. Bldg - $56,000 10. Sheriff – Equipment - $115,990 11. Sheriff – Vehicles - $165,995

Items not fundedItems not funded 12. Communications – Four new FT positions - $190,445 13. Jail – Four new Jailer Positions - $203,213 14. Jail – New Van - $39,000 15. EMS – Overtime Change, Benefits, ect. - $730,405 16. EMS Uniforms - $58,250 17. EMS – two QRV vehicles - $100,000 18. EM – Tahoe - $50,000 19. Health Department - $49,307 vehicle, New Position -

$54,458, Eliminates Dental Program - $640,837 20. IT Department – County Phone System - $85,200

Items not fundedItems not funded 21. Soil and Water - Eliminates a position on 1/1/2015 22. Social Services – Vehicles - $49,020 23. Solid Waste - $74,500 – Roll off waste containers

Funding IncreasesFunding Increases 1. Increase funding in Education - $638,568

2. Debt Service – Jail Renovation - $371,400 and Court House Renovation - $144,000 – Total $515,400

3. Health Department – Additional Funding required due to less revenue - $440,010

4. EMS Equipment – 3 Defibs/6 stretchers - $156,000

5. Jail Meal Program – Kitchen Renovation - $150,000

6. EMS Equipment – One Ambulance - $145,000

Funding IncreasesFunding Increases 7. RTRP per capita Investment - $20,000 8. Safe Space - $26,350 9. Library – Automation Upgrades - $34,557 10. KARTS Capital Project - $35,534 (5 year commitment) 11. New CCBI Position in Sheriff’s Office - $66,050 12. Communications Part-Time Salaries - $36,601 13. Communications Equipment - $42,000 14. Communications – CODE RED System - $12,000 15. Jail – Maintenance Position – $41,640 16. Jail Equipment – $35,590

Budget is based on no tax increase Budget is based on no tax increase and the followingand the following

FY 2014-2015 Budgeted Tax Base $ 4,332,988,947

FY 2013-2014 Budgeted Tax Base $ 4,257,059,737

Only a 1.80% increase in tax base

Tax Collection Rate for 2014-2015 is based on a 97.36% rate. In 2013-2014, the county used a 97.59% collection rate.

Budgeted Current Taxes for FY 2014-2015 $ 36,807,268 Budgeted Current Taxes for FY 2013-2012 $ 36,247,704

Additional Revenue from Property Tax Only $ 559,564

What are our County Tax Dollars used for?What are our County Tax Dollars used for?

Where do your County Tax Dollars GoProposed Budget FY 2014 -2015

Public Safety32.09%

Education40.32%

General Government

9.05%

Cultural and Leisure2.27%

Human Services12.51%

Economic and Physical

Development3.76%

County Dollars compared to previous FYCounty Dollars compared to previous FY

FY 2014-2015 Budgeted County Dollars $ 48,982,239

FY 2013-2014 Budgeted County Dollars $ 48,783,316

County dollar increase $ 198,923

Additional Revenues

Property Taxes - $559,564 Sales Tax Revenue - $385,902

Fund Balance position based on Fund Balance position based on estimate for FY 2014-2015estimate for FY 2014-2015

Total Fund Balance 6/30/2013 $ 21,213,203

(less) Est. Required Reserves by Statute: $4,216,698 (less) County Earmarked Reserves 1,021,004 (less) FYE 2015 Fund Bal. Appropriation 3,457,658 (less) Expenses over Revenues 1,892,359

Projected Unassigned of Fund Balance $10,625,484

Using 2014 GF Budget of $ 73,270,027

Est. % of Undesignated Fund Balance 14.50%

Unassigned Fund Balance ComparisonUnassigned Fund Balance Comparison

FYE 2013-2014 $ 10,625,484 estimated

FYE 2012-2013 12,714,798 FYE 2011-2012 13,201,066 FYE 2010-2011 12,757,375 FYE 2009-2010 13,312,790 FYE 2008-2009 14,545,686 FYE 2007-2008 11,455,767 FYE 2006-2007 11,730,851 FYE 2005-2006 12,146,678 FYE 2004-2005 12,870,944

Fund Balance Appropriated for 2014-2015Fund Balance Appropriated for 2014-2015

Budgeted Expenditures are: $ 73,270,027

Budgeted Revenues are: $ 69,812,369

Fund Balance Appropriated ($ 3,457,658)

At some point in the near future, we will not be able to appropriate fund balance to balance the budget.

One cent is equal to $421,860. To balance the budget without a fund balance appropriation, the county would need a 8.20 cent advalorem tax increase to continue at recommended service levels.

Education RequestEducation RequestBoard of Education:Additional Funding Requested $ 1,441,789

FYE 2014 - Current Expense Funding - $ 13,150,841 Requested FYE 2015 - 14,093,130 Additional County Dollars Requested $ 942,289

FYE 2014 - Current Expense Funding - $ 1,100,000 Requested FYE 2015 - 1,599,500 Additional County Dollars Requested $ 499,500

Education RequestEducation RequestBoard of Education and Sheriff’s Budget: The Sheriff is requesting five new School Resource

Officers in his Budget. The total cost for these five positions is $340,080

Total additional county dollars requested related to Board of Education is:

Current Expense $ 942,289 Capital Outlay $ 499,500 School Resource Officer $ 340,080

Total $ 1,781,869 Requesting a 4.25 cent tax increase

Proposed Education RecommendationProposed Education Recommendation

Board of Education - Current Expense:

Requested Proposed Current Expense $ 942,289 $ 668,000 Capital Outlay 499,500 0 School Resource Officer 340,080 0 Total $ 1,781,869 $ 668,000

EMS RecommendationEMS RecommendationEmergency Medical Services

Requesting an additional $ 912,534 in Funding

Requested Proposed Salaries and Benefits $ 4,778,643 $ 4,045,859 Operations 737,872 661,122 Capital Outlay 407,000 304,000 Total $ 5,923,515 $ 5,010,981

EMS RecommendationEMS Recommendation

Emergency Medical Services

Requesting a different method of pay for computing Overtime Pay!

Two Quick Response Vehicles

Health DepartmentHealth DepartmentHealth Department

Clinic Health – Revenues continue to drop for third straight year, (From $2.66 million to $2.175 million) a decrease of $484,560.

Patient caseload has decreased by approximately 30%. County is providing an additional $343,981 in county tax dollars in the proposed budget with less patients expected.

The Health Department may need to consider offering only what is required by State of NC in the 2015-2016 budget.

Health DepartmentHealth Department

1. Dental Health – Due to additional county dollars required, the daily patient average dropping from 15 patients a day to 6 a day, and with the addition of 5 private dental offices now accepting Medicaid patients, the recommendation is to close the dental clinic effective 6/30/2014.

Health Department requested an additional $143,749 in county tax dollars in their 2014-2015 request for Dental services. That would require the County to provide a total of $220,837 county tax dollars to a program that was once self sustaining.

Health DepartmentHealth Department

Home Health –

The county is proposing an additional $142,394 in county tax dollars compared to the previous year’s budget. Home Health revenue is slightly down.

We are challenging the program to market themselves to become self supporting. The State of NC does not require counties to offer this service.

Total Additional County Dollars for Clinic and Home Health in the Proposed 2014-2015 budget is $486,375

New Debt PaymentNew Debt Payment

Budget includes the following:

Jail Renovation Debt Payment of: $371,400Court House Renovation: $144,000

Retirement of 1994 School, Jail, Court House Certificates of Participation – ($1,621,244)

Net reduction to Debt Service – ($1,202,158)

Number of FT County Positions included Number of FT County Positions included in the proposed budgetin the proposed budget

Proposed FY 2014-2015 Proposed FY 2013-2014 Difference

Total County 479 Total County 483 (4)

Tax Assessor 8 Tax Assessor 9 (1)

Health Dept. 51 Health Dept. 60 (9)

Sheriff Dept 74 Sheriff Dept 69 +5

Tax Collector 5.5 Tax Collector 6 (-0.5)

Jail 36 Jail 35 +1

Water/Sewer 19 Water/Sewer 18 +1

Water and Sewer FY 2014-2015 Water and Sewer FY 2014-2015 Proposed BudgetProposed Budget

Proposed Operational Expenditures: $ 6,332,360 Proposed Debt Service 1,866,064 Total Proposed Expenditures 8,198,424

Current Proposed Revenues $ 8,198,424

Transfer to General Fund for partial repayment of prior year loans:

$750,000

Last year transfer $500,000 to General Fund to repay loan.

Water and Sewer FY 2014-2015 Proposed BudgetWater and Sewer FY 2014-2015 Proposed Budget

County is recommending a 4% decrease in water rates

Municipal: From $7.30 to $7.00 per 1000 gallons

High Volume: From $5.75 to $5.50 per 1000 gallons

Low Volume: From $30.00 first 2,000 gallons From $7.30 next 1,000 gallons to 7.00

Muti-user: $11.00 per connection (no change) From $5.75 per 1,000 gallons to $5.50

Water and Sewer FY 2014-2015 Proposed BudgetWater and Sewer FY 2014-2015 Proposed Budget

Water and Sewer Fund is financially stable and is able to transfer $750,000 to General Fund to repay previous loans

from the General Fund

And

Has now had a total of a 9% decrease in rates over the last two budget years.

Fire DepartmentsFire Departments Four Fire Tax rate increases are requested.

White Level Fire District: From 6.50 to 7.50 Requesting to move from $72,000 to $87,000

Justice Fire Department: From 7.00 to 8.00 Requesting to move from $93,000 to $111,000

Pilot Fire Department: From 8.00 to 8.25 Requesting to move from $189,993 to 196,993

Hopkins Fire Department – From 3.00 to 4.00 Requesting to move from $14,800 to $19,500

Fire Protection Fire Protection

Department Requested RecommendedDepartment Requested RecommendedCentral Fire District 230,000 230,000Epsom Fire District 85,000 85,000Gold Sand Fire District 57,500 57,500 Justice Fire District 111,000 111,000 Kittrell Fire District 1,000 1,000 Pilot Fire District 196,993 196,993White Level Fire District 87,000 87,000 Brassfield Fire District 7,979 7,979Mitchiners Fire District 134,500 134,500Hopkins Fire District 19,500 19,500Franklinton Fire District 212,410 212,410 Youngsville Fire District 1,324,800 1,324,800Bunn Fire District 560,000 560,000 Castalia Fire District 1,200 1,200 Centerville Fire District 59,000 59,000      

TOTAL 3,087,882 3,087,882

DEBT POSITION- General FundDEBT POSITION- General Fund

General Fund Debt: $ 79,713,583 Water and Sewer: $ 11,563,499 *************************************************************************

Total Debt: $ 91,277,082

Debt per Capita: $ 1,484.18 Based on 61,500 citizens

Questions!