PUBLIC HEARING PRESENTATION On The SCOTT COUNTY FY04 BUDGET

PUBLIC HEARING PRESENTATION On The SCOTT COUNTY FY04 BUDGET February 27, 2003 TABLE OF CONTENTS Page BUDGET IMPACT IN BRIEF SUMMARY OF BOARD OF SUPERVISORS INITIAL FY04 BUDGET DISCUSSIONS i 1 APPROPRIATION SUMMARIES GRAPH - Appropriations by Service Area Service Area Descriptions Appropriation Summary by Service Area GRAPH - Appropriation by Service Area (Operating Budget only) 3 4 5 6 REVENUES AND TAX LEVY SUMMARIES Revenue Summary by Source GRAPH - Revenue Summary by Source GRAPH – FY03 Urban Areas Tax Levy Rate Comparison Among the Iowa Metropolitan Counties GRAPH – FY03 Rural Areas Tax Levy Rate Comparison Among the Iowa Metropolitan Counties GRAPH – FY03 County Property Tax Amount Per Capita Comparison Among the Iowa Metropolitan Counties GRAPH – FY03 County Property Tax Amount Per Capita Comparison Among All 99 Iowa Counties GRAPH - Tax Base by Class of Property GRAPH - Changes in Tax Base Taxable Property Valuation Comparison GRAPH - Taxable vs Non-Taxable Valuations GRAPH - Ten Year Taxable Valuation Comparison GRAPH - 100% Assessed Valuation Breakdown by Class GRAPH - Shift in Tax Burden by Class Gross Tax Levy and Tax Levy Rate Comparison GRAPH - Ten Year Comparison of County Tax Rates 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 TABLE OF CONTENTS (cont.) REVENUES AND TAX LEVY SUMMARIES (cont.) GRAPH - Ten Year Comparison of Property Taxes Levied GRAPH - Ten Year Perspective of Percent Change in Tax Levy GRAPH - Local Government Property Taxes Collectible In Scott County Levy Rate Impact 22 23 24 25 FUND BALANCES Fund Balance Review GRAPH - Ten Year General Fund Balance Comparison Proposed One Time Uses of General Fund Balance MH-DD Fund Summary 26 27 28 29 DEPARTMENTAL DETAIL Department Appropriation Summary Department Revenue Summary Department FTE Summary Department Appropriation Summary (net costs) Authorized Agency Summary 30 31 32 33 34 TEN YEAR COMPARISONS Ten Year FTE Listing by Department GRAPH - Ten Year FTE Staffing Trends Appropriations Ten Year Summary GRAPH - Ten Year Appropriation Summary Comparison Revenue Sources Ten Year Summary GRAPH - Ten Year Revenue Summary Comparison 35 36 37 38 39 40 CAPITAL PROJECTS CALENDAR OF EVENTS SCOTT COUNTY FY04 BUDGET REVIEW BUDGET IMPACT IN BRIEF The proposed FY04 Budget results in: • Levy rate impact on a residence: ! 6.7% increase in Urban area ($15.61 annual increase on $100,000 home) ! 2.4% increase in Rural area ($9.21 annual increase on $100,000 home) Levy rate impact on a combined rural home and farm land ! 2.8% increase Residential rollback impact: -0.5% decrease in residential taxable valuations 7.4% increase in urban levy rate 2.9% increase in rural levy rate 8.6% increase in property tax levy (net of new jail staff/programs costs, increased out-of-county inmate housing costs, and further reduction in interest income, levy increase would have been 2.8%) County's tax base increased 1.8% county-wide and 4.7% in the unincorporated area • • • • • • MAJOR EXPENDITURE/REVENUE IMPACTS $1,113,590 in additional jail costs ($500,000 increase in costs to house inmates in out-of-county facilities, $419,590 for additional jail staff for enhanced programs and required relief factors, $194,000 in new programs including substance abuse, mental health, and increasing compliance) $295,810 in less interest income due to the lowest interest rates in recent history (the County’s interest income, a major non-tax revenue, has declined over $1.6 million in the last several years). % IMPACT ON LEVY +4.6% % IMPACT ON LEVY RATE +4.8% urban +2.8% rural +1.3% urban +0.8% rural +1.2% Levy and levy rate increase (decrease) net of above items 2.8% 1.2% urban -0.7% rural i SCOTT COUNTY FY04 BUDGET REVIEW SUMMARY OF BOARD OF SUPERVISORS INITIAL BUDGET DISCUSSIONS The Scott County Board of Supervisors held a special Committee of the Whole session on October 1, 2002 to identify specific areas they wished staff to review during the FY04 budget preparation process. The specific budget areas of review identified by the Board at their October 2002 meeting were as follows: 1. Continued technology upgrades and training Internet access E-mail (Internet and Intranet) Data base access Public accessibility • • Continued progress on the recommendations included in the 2000 Technology Assessment Report as a part of the FY04 CIP Plan The GIS Steering Committee has presented its strategic plan for an enterprise GIS system for Scott County which will lead to improved public accessibility to database and plat/map information via the Internet A GIS Coordinator position budgeted for FY04 • 2. Cost impact of increased jail population and an outmoded jail facility • • $900,000 included in FY04 Budget to house inmates in out of County facilities $584.836 included in FY04 Budget to fund alternatives to incarceration and in-facility jail programs ($135,000 - Court Compliance Officers program; $329,910 - prisoner substance abuse programs (in-facility and out); $86,776 – match for possible grant for mental health pre-booking diversion program; $33,150 - electronic monitoring system and other compliance and jail programs) $364,170 – for additional jail staffing for in-facility programs and required relief factors Multi-year funding toward Phase Two Jail Review (dual track review of both additional alternatives to incarceration programs and a building development solution) (FY04 funding level - $75,000) • • 1 SCOTT COUNTY FY04 BUDGET REVIEW 3. Space utilization plan implementation • The Scott County Bi-Centennial Building renovation project and the lower level of the Courthouse and security elevator will be completed in the current FY03 fiscal year. The proposed Capital Project Plan defers additional renovation of the Courthouse until FY06. This will allow gaming revenues to accumulate to continue to fund the project on a payas-you-go basis. General Fund tax levy transfer to Capital Fund for FY04 increased $50,000 as previously approved • 4. Retention and development of employees • • • Continued funding of annual PRIDE celebration and County picnic Continued funding of employee tuition reimbursement program Continued funding of professional services for new training options including the Management Training Series and enhanced computer training for County employees Continued review and implementation of Employee Retention Task Force recommendations including the new appraisal/bonus system • 5. Impact of potential legislation • Monitoring proposed legislation regarding property tax limitations which would result in substantial service reductions and deferment/elimination of major maintenance and capital projects Scott County supports the Iowa State Association of Counties (ISAC) and the League of Municipalities position that recommends a comprehensive review of all tax revenues (property, income and sales taxes) and what services should be funded by each revenue stream Several property tax limitation bills currently under consideration by legislators including SF41, HF2, and HF25 which could severely impact the level of County services to its citizens May impact funding of County CIP Plan • • • 2 SCOTT COUNTY FY04 BUDGET REVIEW APPROPRIATIONS BY SERVICE AREA Budgeted Funds Only FY04 BUDGET: $55,457,462 Court Services 3.4% Social Services 3.7% County Environment 5.8% State/Local Government 3.3% Debt Service 1.9% Mental Health 23.3% Physical Health & Education 7.4% Roads & Transportation 6.5% Interprogram 12.7% Capital Projects 7.9% Public Safety 24.2% Public Safety is the largest single expenditure area of the County followed closely by the State mandated Mental Health service area. The Public Safety service area continues to grow as the community struggles with the jail capacity and jail staffing issues. FY03 BUDGET: $58,028,660 Social Services 3.6% Court Services 3.3% State/Local Government 2.9% Debt Service 1.9% Mental Health 22.6% County Environment 5.2% Physical Health & Education 6.9% Roads & Transportation 5.4% Public Safety 20.6% Interprogram 11.2% Capital Projects 16.4% 3 budcht01 SCOTT COUNTY FY04 BUDGET REVIEW SERVICE AREA DESCRIPTIONS PUBLIC SAFETY Includes Sheriff programs - Patrol & Investigations, Jail and Jail Health Services, and Prisoner Transportation: County Attorney programs - Criminal Prosecution, Child Support Recovery, and Corporate Counsel/Civil Division; all ambulance services; and Disaster Services. COURT SERVICES Includes Sheriff program - service of civil papers; Juvenile Court Services programs including the Juvenile Detention Center, and Juvenile Justice program; other court costs including grand jury costs and the Grant Law Library. PHYSICAL HEALTH AND EDUCATION SERVICES Includes Health Department programs - Environmental Health, and Disease Prevention & Health Promotion; Community Health Care - Other Services; Genesis Visiting Nurse/Homemaker programs - Public Health Nursing and Home Support Services; Library program; Mississippi Valley Fair program. MENTAL HEALTH SERVICES Includes - State Institutions; Community Services programs - Mental Health, and Commitment/ Advocacy; Human Services program - Case Management; Handicapped Development Center programs - Residential, Vocational and Developmental Services; Vera French Community Health Center programs - Outpatient, Community Services, Community Support Services, Case Management, Inpatient, Residential, Day Treatment and Case Monitoring Services. SOCIAL SERVICES Includes Community Services Department programs - General Relief and Veteran Services; Human Services program - Administrative Support; Commission on Aging programs - Outreach, Transportation, Day Care, Volunteer Services, Leisure Services and Congregate Meals; Community Health Care program - Community Services clients; Center for Alcohol & Drug Services programs - Outpatient and Residential. COUNTY ENVIRONMENT SERVICES Includes Conservation programs - Parks and Recreation; Planning and Development Department program - Code Enforcement; Bi-State Metropolitan Planning Commission program; Humane Society program; Quad-City Convention/Visitors Bureau program; Quad-City Development Group program; and Scott Soil Conservation District program. ROADS AND TRANSPORTATION SERVICES Includes Secondary Roads Department programs - Administration and Engineering, Roadway Maintenance, and other general roadway expenses. STATE & LOCAL GOVERNMENT SERVICES Includes Auditor's program - Election; Recorder Department programs - Administration and Public Records; Treasurer Department programs - Motor Vehicle Registration and County General Store. INTERPROGRAM SERVICES Includes County Administrator program; Auditor's Department programs - Business/Finance and Taxation; Budget and Information Processing programs; Buildings and Grounds Department programs; Non-Departmental program - Insurance Costs, Professional Services and Contingency; Personnel Department; Board of Supervisors; Treasurer's Department programs - Tax Collection and Accounting/Finance. DEBT SERVICE Includes the Scott Solid Waste Commission Bond Issue and the River Renaissance Vision Iowa project bond issue. CAPITAL IMPROVEMENTS Includes Secondary Roads projects; Conservation projects; and general projects. 4 SCOTT COUNTY FY04 BUDGET REVIEW APPROPRIATION SUMMARY BY SERVICE AREA FY03 Budget SERVICE AREA FY04 Request % Change Amount Increase (Decrease) Board Review To Date % Change Amount Increase (Decrease) Public Safety Court Services Physical Health & Education $ 11,982,433 1,897,539 3,996,464 $ 14,355,734 1,910,742 4,124,314 19.8% $ 2,373,301 0.7% 3.2% 13,203 127,850 $ 13,401,236 1,910,742 4,124,314 11.8% $ 1,418,803 0.7% 3.2% 13,203 127,850 Mental Health Social Services County Environment 13,099,016 2,060,363 3,015,758 13,069,862 2,079,330 3,198,144 -0.2% 0.9% 6.0% (29,154) 18,967 182,386 12,916,875 2,067,921 3,198,144 -1.4% 0.4% 6.0% (182,141) 7,558 182,386 Roads & Transportation State/Local Government Interprogram SUBTOTAL OPERATING BUDGET 3,144,000 1,683,609 6,506,321 47,385,503 3,596,700 1,816,014 7,064,928 51,215,768 14.4% 7.9% 8.6% 8.1% 452,700 132,405 558,607 3,830,265 3,596,700 1,816,014 7,030,083 50,062,029 14.4% 7.9% 8.1% 5.6% 452,700 132,405 523,762 2,676,526 Debt Service Capital Projects SUBTOTAL COUNTY BUDGET 1,112,753 9,530,404 58,028,660 1,038,906 4,826,027 57,080,701 -6.6% -49.4% -1.6% (73,847) (4,704,377) (947,959) 1,038,906 4,356,527 55,457,462 -6.6% -54.3% -4.4% (73,847) (5,173,877) (2,571,198) Golf Course Operations 1,076,101 1,029,676.00 -4.3% (46,425) 1,029,676 -4.3% (46,425) TOTAL $ 59,104,761 $ 58,110,377 -1.7% $ (994,384) $ 56,487,138 -4.4% $ (2,617,623) 5 Admrec01 SCOTT COUNTY FY04 BUDGET REVIEW APPROPRIATIONS BY SERVICE AREA Operating Budget Only FY04 BUDGET: $50,062,029 Court Services 3.8% State/Local Government 3.6% Social Services 4.1% County Environment 6.4% Mental Health 25.8% Physical Health & Education 8.2% Roads & Transportation 7.2% Interprogram 14.0% Public Safety 26.8% Public Safety expenditures are now the highest percentage of the County operating budget. Public Safety expenditures have increased dramatically in recent years due to increasing staffing and costs in housing jail inmates in out-of-county facilities. FY03 BUDGET: $47,385,503 Court Services 4.0% Social Services 4.3% County Environment 6.4% Physical Health & Education 8.4% Roads & Transportation 6.6% State/Local Government 3.6% Mental Health 27.6% Interprogram 13.7% Public Safety 25.3% 6 budcht02 SCOTT COUNTY FY04 BUDGET REVIEW REVENUE SUMMARY Budgeted Funds FY03 Budget REVENUES Taxes Levied on Property Less: Uncollected Delinquent Taxes-Levy Year Less: Credits To Taxpayers Net Current Property Taxes Add: Delinquent Property Tax Revenue Total Net Property Taxes Penalties, Interest & Costs On Taxes Other County Taxes Total Other Taxes, Penalties & Costs Local Option Taxes Gaming Taxes Utility Tax Replacement Excise Tax Intergovernmental : State Shared Revenues State Grants & Reimbursements State Credits Against Levied Taxes Other State Credits Federal Grants & Entitlements Contr & Reimb From Other Govts Payments in Lieu of Taxes Subtotal Intergovernmental Licenses & Permits Charges For Services Use of Money & Property Other: Fines,Forfeitures & Defaults Miscellaneous Proceeds of Fixed Asset Sales Total Other $ 23,845,935 11,741 1,071,461 22,762,733 11,741 22,774,474 524,030 137,622 661,652 3,497,496 785,000 1,132,590 FY04 Request % Change Amount Increase (Decrease) Board Review To Date % Change Amount Increase (Decrease) $ 27,462,033 11,741 1,072,781 26,377,511 11,741 26,389,252 548,300 151,060 699,360 3,570,210 825,000 1,313,241 15.2% $ 3,616,098 0.0% 0.1% 1,320 15.9% 3,614,778 0.0% 15.9% 3,614,778 4.6% 9.8% 5.7% 2.1% 5.1% 16.0% 24,270 13,438 37,708 72,714 40,000 180,651 $ 25,878,253 11,741 1,072,781 24,793,731 11,741 24,805,472 548,300 151,060 699,360 3,570,210 825,000 1,236,155 8.5% $ 2,032,318 0.0% 0.1% 1,320 8.9% 2,030,998 0.0% 8.9% 2,030,998 4.6% 9.8% 5.7% 2.1% 5.1% 9.1% 24,270 13,438 37,708 72,714 40,000 103,565 1,785,096 5,371,715 1,071,461 7,178,878 23,500 587,482 2,195 16,020,327 412,345 3,604,865 1,079,375 2,708,072 5,249,492 1,072,781 7,002,371 600,558 16,633,274 405,445 4,102,099 751,513 51.7% -2.3% 0.1% -2.5% -100.0% 2.2% -100.0% 3.8% -1.7% 13.8% -30.4% 922,976 (122,223) 1,320 (176,507) (23,500) 13,076 (2,195) 612,947 (6,900) (327,862) 2,708,072 5,249,492 1,072,781 7,002,371 600,558 16,633,274 405,445 4,264,661 769,565 51.7% -2.3% 0.1% -2.5% -100.0% 2.2% -100.0% 3.8% -1.7% 18.3% -28.7% 922,976 (122,223) 1,320 (176,507) (23,500) 13,076 (2,195) 612,947 (6,900) (309,810) 50,700 729,709 11,500 791,909 27,400 335,242 36,500 399,142 -46.0% -54.1% 217.4% -49.6% (23,300) (394,467) 25,000 (392,767) 27,400 335,242 36,500 399,142 -46.0% -54.1% 217.4% -49.6% (23,300) (394,467) 25,000 (392,767) Total Revenues & Other Sources $ 50,760,033 $ 55,088,536 8.5% $ 3,831,269 $ 53,608,284 5.6% $ 2,188,455 7 Statebt2 SCOTT COUNTY FY04 BUDGET REVIEW COUNTY REVENUES BY SOURCE Budgeted Funds FY04 BUDGET: $53,608,284 Charges For Services Use of Money & 8.0% Property 1.4% Other Licenses & Permits 0.7% 0.8% Net Property Taxes 46.3% Intergovernmental 31.0% Utility Excise Tax 2.3% Gaming Taxes 1.5% Other Taxes, Penalties & Costs 1.3% Local Option Taxes 6.7% Net property taxes are increasing as a percent of total revenues due to increasing jail operating costs, funding outside agencies capital requests, and due to the partial offset of substantially reduced interest income as a result of historically low interest rates. FY03 BUDGET: $50,760,033 Charges For Services Use of Money & 7.1% Property Other 2.1% 1.6% Licenses & Permits 0.8% Net Property Taxes 44.9% Intergovernmental 31.6% Other Taxes, Penalties & Costs 1.3% Gaming Taxes 1.5% Local Option Taxes 6.9% 8 budcht03 SCOTT COUNTY FY04 BUDGET REVIEW FY03 URBAN AREAS TAX LEVY RATE FOR THE EIGHT LARGEST METROPOLITAN IOWA COUNTIES COUNTY (population ranking in brackets) BLACKHAWK (4th) $7.62 WOODBURY (5th) $6.98 POLK (1st) $6.35 POTTAWATTAMIE (8th) $6.07 JOHNSON (6th) $5.79 DUBUQUE (7th) $5.60 LINN (2nd) $5.25 *** SCOTT (3rd) *** $4.48 URBAN AREAS LEVY RATE While ranking 3rd in size Scott County ranks LOWEST among the eight largest metropolitan Iowa Counties in the urban areas tax levy rate amount for Fiscal Year 2002-03. 9 budcht04 SCOTT COUNTY FY04 BUDGET REVIEW FY03 RURAL AREAS TAX LEVY RATE FOR THE EIGHT LARGEST METROPOLITAN IOWA COUNTIES COUNTY (population ranking in brackets) POLK (1st) $10.94 POTTAWATTAMIE (8th) $8.81 JOHNSON (6th) $8.71 LINN (2nd) $8.69 DUBUQUE (7th) $8.64 WOODBURY (5th) $8.42 BLACKHAWK (4th) $7.62 *** SCOTT (3rd) *** $7.49 RURAL AREAS LEVY RATE While ranking 3rd in size Scott County ranks LOWEST among the eight largest metropolitan Iowa Counties in the rural areas tax levy rate amount for Fiscal Year 2002-03. 10 budcht05 SCOTT COUNTY FY04 BUDGET REVIEW FY03 COUNTY PROPERTY TAX AMOUNT PER CAPITA FOR THE EIGHT LARGEST METROPOLITAN IOWA COUNTIES COUNTY (population ranking in brackets) POTTAWATTAMIE (8th) $225.54 JOHNSON (6th) $222.23 POLK (1st) $221.58 LINN (2nd) $200.49 WOODBURY (5th) $195.56 DUBUQUE (7th) $191.84 BLACKHAWK (4th) $191.80 *** SCOTT (3rd) *** $157.43 COUNTY PROPERTY TAX AMOUNT PER CAPITA While ranking 3rd in size Scott County ranks LOWEST among the eight largest metropolitan Iowa Counties in the County property tax per capita amount for Fiscal Year 2002-03. 11 budcht07 SCOTT COUNTY FY04 BUDGET REVIEW FY03 COUNTY PROPERTY TAX AMOUNT PER CAPITA WHERE SCOTT COUNTY RANKS AMONG ALL 99 COUNTIES COUNTY (per capita ranking in brackets) AUDUBON (1st) POCAHONTAS (2nd) PALO ALTO (3rd) CALHOUN (4th) SHELBY (5th) $459.33 $449.08 $441.10 $424.96 $415.74 STATEWIDE AVERAGE $270.14 CLINTON (95th) PAGE (96th) JACKSON (97th) *** SCOTT (98th) *** SIOUX (99th) $183.30 $183.14 $180.46 $157.43 $151.44 COUNTY PROPERTY TAX AMOUNT PER CAPITA Scott County has the LOWEST county property tax amount per capita of all ninety-nine 12 budcht06 SCOTT COUNTY FY04 BUDGET REVIEW TAXABLE VALUATION BY CLASS OF PROPERTY FY04 TAXABLE VALUATION Machinery & Equipment 0.1% Industrial Property 5.3% Utilities 7.7% Agricultural Land 4.1% Agricultural Buildings 0.6% Residential Property 51.5% Commercial Property 30.6% Total Tax Base: $5,220,437,746 Residential property valuations represent over half of the County's tax base. Residential valuations would represent 66%, however, the State mandated rollback percentage shifts the tax burden to other classes. Also, machinery & equipment is being phased out. FY03 TAXABLE VALUATION Machinery & Equipment 1.1% Industrial Property 5.4% Utilities 7.3% Agricultural Land 4.2% Agricultural Buildings 0.6% Residential Property 51.5% Commercial Property 29.9% Total Tax Base: $5,129,605,662 13 budcht08 SCOTT COUNTY FY04 BUDGET REVIEW Change from FY 03 to FY 04 7.0% 10.0% 0.0% -10.0% -20.0% -30.0% -40.0% -50.0% -60.0% -70.0% -80.0% -90.0% -100.0% 1.8% 4.2% 0.9% -0.1% 2.7% 1.8% -90.4% Ut ilit Ind ies us tria Ma lP ch rop ine ert ry y &E qu ipm Ag en ric t ult ur Ag al ric La ult nd ur al Bu ild ing s rty y ert ro pe Pr lP tia sid Re Machinery and equipment valuations are being phased out as a result of State legislation. Overall the County's tax base increased only 1.8% over the previous year. Co mm erc en ial 14 Al lC las op se s budcht09 SCOTT COUNTY FY04 BUDGET REVIEW TAXABLE PROPERTY VALUATION COMPARISON January 1,2001 For FY03 COUNTY-WIDE Residential Property Commercial Property Utilities Industrial Property Machinery & Equipment Agricultural Land Agricultural Buildings Total 2,642,744,800 1,532,633,902 376,312,988 274,967,465 55,912,460 215,927,885 31,106,162 5,129,605,662 % of Total 51.5% 29.9% 7.3% 5.4% 1.1% 4.2% 0.6% 100.0% January 1,2002 For FY04 2,690,496,478 1,596,613,145 402,785,799 277,555,765 5,356,152 215,697,788 31,932,619 5,220,437,746 % of Total 51.5% 30.6% 7.7% 5.3% 0.1% 4.1% 0.6% 100.0% Amount Change 47,751,678 63,979,243 26,472,811 2,588,300 (50,556,308) (230,097) 826,457 90,832,084 % Change 1.8% 4.2% 7.0% 0.9% -90.4% -0.1% 2.7% 1.8% UNINCORPORATED AREAS Residential Property Commercial Property Utilities Industrial Property Machinery & Equipment Agricultural Land Agricultural Buildings Total 327,406,108 41,026,406 74,068,275 1,981,070 41,243 182,270,873 28,705,591 655,499,566 49.9% 6.3% 11.3% 0.3% 0.0% 27.8% 4.4% 100.0% 336,218,195 43,238,600 93,285,051 1,981,070 0 182,088,390 29,497,350 686,308,656 49.0% 6.3% 13.6% 0.3% 0.0% 26.5% 4.3% 100.0% 8,812,087 2,212,194 19,216,776 0 (41,243) (182,483) 791,759 30,809,090 2.7% 5.4% 25.9% 0.0% -100.0% -0.1% 2.8% 4.7% Property in Cities Property in Rural Areas Total 4,474,106,096 655,499,566 5,129,605,662 87.2% 12.8% 100.0% 4,534,129,090 686,308,656 5,220,437,746 86.9% 13.1% 100.0% 60,022,994 30,809,090 90,832,084 1.3% 4.7% 1.8% EXCLUDED VALUES FROM COUNTY'S OVERALL TAX BASE: Tax Increment Financing District Values Military Exemptions Utilities/Railroads Rollback Amount Ag Land/Buildings Rollback Amount Commercial Rollback Amount Residential Rollback Amount Total Rollback Loss Total Excluded Values Percent of Tax Base Excluded January 1,2001 For FY03 226,164,092 20,256,529 29,689 0 37,836,435 2,506,579,265 2,544,445,389 2,790,866,010 35.2% January 1,2002 For FY04 232,697,034 19,761,956 0 0 0 2,581,322,261 2,581,322,261 2,833,781,251 35.2% Amount Change 6,532,942 (494,573) (29,689) 0 (37,836,435) 74,742,996 36,876,872 42,915,241 % Change 2.9% -2.4% -100.0% -100.0% 3.0% 1.4% 1.5% 15 SCOTT COUNTY FY04 BUDGET REVIEW FY04 100% VALUATION TIF Districts 2.9% Rollback Loss 32.0% Taxable 64.8% Exemptions 0.2% 100% Valuation: $8,054,218,997 Under current Iowa property tax laws only 65% of Scott County's total property tax valuation base is subject to taxation toward the county-wide levy rate calculation. This is the same taxable percentage as last year. FY03 100% VALUATION TIF Districts 2.9% Exemptions 0.3% Rollback Loss 32.1% Taxable 64.8% 100% Valuation: $7,920,471,672 16 budcht10 SCOTT COUNTY FY04 BUDGET REVIEW TEN YEAR TAXABLE VALUATION COMPARISON Valuation $'s $6,000,000,000 $5,220,437,746 $5,000,000,000 $4,000,000,000 $3,894,260,292 $3,000,000,000 $2,000,000,000 $1,000,000,000 $444,949,402 $686,308,656 $0 95 96 97 98 99 00 01 02 03 FY FY FY FY FY FY FY FY FY County- Wide Taxable Valuation Rural Area Taxable Valuation at an average of 6.0% per year. 17 FY budcht17 04 SCOTT COUNTY FY04 BUDGET REVIEW 100% ASSESSED VALUATION BASE BREAKDOWN BY CLASS FY04 100% ASSESSED VALUATION Machinery & Equipment 0.0% Industrial Property 3.9% Utilities 5.2% Commercial Property 21.5% Agricultural Land 2.7% Agricultural Buildings 0.4% Residential Property 66.4% Total Tax Base: $8,054,218,997 This graph shows the true breakdown of Scott County's tax base without State mandated rollbacks, exemptions and TIF districts. Residential property represents 66% of the total tax base (compared to 51.5% after rollbacks and exemptions). FY03 100% ASSESSED VALUATION Machinery & Equipment 0.7% Industrial Property 4.0% Utilities 4.9% Commercial Property 21.4% Agricultural Land 2.7% Agricultural Buildings 0.4% Residential Property 65.8% Total Tax Base: $7,920,471,672 18 budcht11 SCOTT COUNTY FY04 BUDGET REVIEW SHIFT IN TAX BURDEN BY CLASS DUE TO STATE MANDATED ROLLBACKS AND EXEMPTIONS 60.0% 49.0% 54.3% 54.0% 50.0% 42.0% 37.8% 40.0% 30.0% 20.0% 10.0% 0.0% 0.0% -10.0% -20.0% -22.3% -30.0% The property tax burden is dramatically shifted to other classes of property due primarily to the State mandated residential rollback and its tie to agricultural property. It is noted that machinery & equipment valuations have been phased out by the State. Ind us tria lP Ma rop ch ert ine y ry &E qu ipm en t Ag ric ult ura lL Ag an ric d ult ura lB uil din gs 19 Re sid en tia lP rop Co ert mm y erc ial Pr op ert y Ut ilit ies budcht12 SCOTT COUNTY FY04 BUDGET REVIEW GROSS TAX LEVY AND TAX LEVY RATE SUMMARY FY 03 BUDGET GROSS TAX LEVY: Levy Amount before Local Option Tax Less Local Option Tax Levy Amount FY 04 REQUEST ----- CHANGE ----% AMOUNT FY 04 Proposed ----- CHANGE ----% AMOUNT $ 27,343,431 3,497,496 $ 23,845,935 $ 31,032,243 3,570,210 $ 27,462,033 13.5% 2.1% 15.2% $ 3,688,812 72,714 $ 3,616,098 $ 29,448,463 3,570,210 $ 25,878,253 7.7% 2.1% 8.5% $ 2,105,032 72,714 $ 2,032,318 BREAKDOWN OF LEVY AMOUNT: General Fund MH-DD Fund Debt Service Fund Rural Services Fund Subtotal Levy Less: Utility Tax Replacement Excise Tax Levy Amount $ 19,178,693 3,308,032 517,953 1,973,847 $ 24,978,525 1,132,590 $ 23,845,935 $ 23,030,654 3,308,032 444,203 1,992,385 $ 28,775,274 1,313,241 $ 27,462,033 20.1% 0.0% -14.2% 0.9% 15.2% 16.0% 15.2% $ 3,851,961 (73,750) 18,538 $ 3,796,749 180,651 $ 3,616,098 $ 21,369,788 3,308,032 444,203 1,992,385 $ 27,114,408 1,236,155 $ 25,878,253 11.4% 0.0% -14.2% 0.9% 8.6% 9.1% 8.5% $ 2,191,095 (73,750) 18,538 $ 2,135,883 103,565 $ 2,032,318 (It is noted that the levy would be increasing 2.8% net of new jail staff/programs costs, increased out-of-county inmate housing costs, and further reduction in interest income) FY 03 BUDGET TAX LEVY RATES: (note 1) Urban Levy Rate before Local Option Tax Applied Urban Levy Rate after Local Option Tax Applied FY 04 REQUEST ----- CHANGE ----% AMOUNT FY 04 Proposed ----- CHANGE ----% AMOUNT $5.16 $5.81 $5.49 $4.48 $5.13 14.5% $0.65 $4.81 7.4% $0.33 Rural Levy Rate before Local Option Tax Applied Rural Levy Rate after Local Option Tax Applied $8.17 $8.71 $8.39 $7.49 $8.03 7.2% $0.54 $7.71 2.9% $0.22 Note 1: Urban Rate represents levy rate applied to all properties located within the corporate limits of cities in Scott County Rural Rate includes the Urban Rate plus additional levies for the County Library and Secondary Roads and is applied to all properties located in the unincorporated areas of Scott County 20 SCOTT COUNTY FY04 BUDGET REVIEW TEN YEAR LEVY RATE COMPARISON $9.00 $8.00 $7.00 $6.00 $5.00 $4.00 $3.00 $4.96 $2.00 $1.00 $0.00 $4.42 $4.33 $8.33 $7.84 $7.78 $7.75 $7.23 $7.29 $7.23 $7.13 $7.49 $7.71 $4.19 $3.91 $4.06 $4.16 $4.18 $4.48 $4.81 Rural Rate Urban Rate 95 96 97 98 99 00 01 02 03 FY FY FY FY FY FY FY FY FY Even with the levy increasing due to increasing jail program and staffing costs, increasing costs to house inmates out-of-county, and due to reduced interest income as a result of the lowest interest rates in recent history, the urban county levy rate is 3.0% lower than ten years ago while the rural levy rate is 7.4% lower. 21 FY 04 budcht13 SCOTT COUNTY FY04 BUDGET REVIEW COMPARISON OF PROPERTY TAXES LEVIED ACTUAL vs INFLATION ADJUSTED AMOUNTS TAX LEVY (000's) $30,000 County's Financial Initiatives Program Implemented $25,000 $25,878 $26,101 $20,000 $20,822 Increasing property tax levy due to additional jail costs (staffing for relief factors, jail programs to reduce recidivism, and increased costs for housing jail inmates in out-of-county facilities due to jail capacity limits), and drastically reduced interest income due to lower rates set by the Federal Reserve. $15,000 State MH-DD Property Tax Relief Enacted $10,000 95 96 97 98 99 00 01 02 03 FY FY FY Actual Property Taxes Levied Amount Adjusted For Inflation While Scott County property taxes have increased at aproximately the rate of inflation over the past ten years due to the State assumption of a portion of Mental Health costs and the County's biennial Financial Initiatives Program, various cost increases as indicated on the graph above have required levy increases in recent years. FY FY 22 FY FY FY FY FY budcht14 04 SCOTT COUNTY FY04 BUDGET REVIEW TEN YEAR PERSPECTIVE OF PERCENT CHANGE IN TAX LEVY 10.0% 9.4% 8.5% 7.3% 6.2% 8.0% 6.0% 4.4% 4.0% 2.6% 3.0% 2.0% 0.8% 0.0% -0.9% -0.4% -2.0% -4.0% -6.0% -7.5% -8.0% 95 96 97 98 99 00 01 02 03 04 FY FY FY FY FY FY FY FY FY FY The County's property tax levy has decreased in 3 different years over a ten year period. The average increase over this period calculates to 3% per year. It is noted that net of increasing jail program/staffing costs and reduced interest income the levy would only be increasing 2.8% in FY04. 23 10 YR AV budcht16 G SCOTT COUNTY FY04 BUDGET REVIEW LOCAL GOVERNMENT PROPERTY TAXES COLLECTIBLE IN SCOTT COUNTY FY03 TAXES LEVIED MISC 1.4% COUNTY 14.0% SCHOOLS 48.0% CITIES 36.5% Total Taxes Levied: $170,054,283 Scott County represents only 14% of total property taxes collected from all taxing jurisdictions in the county. Property taxes for schools represent almost half of all local property taxes collected. FY02 TAXES LEVIED MISC 1.8% COUNTY 13.7% SCHOOLS 47.0% CITIES 37.5% Total Taxes Levied: $158,854,341 24 Copy-budcht21 SCOTT COUNTY FY04 BUDGET REVIEW LEVY RATE IMPACT Urban Levy Rate: $25,000 Home $3.90 6.7% $50,000 Home $7.80 6.7% $75,000 Home $11.71 6.7% $100,000 Home $15.61 6.7% Amount of Annual Increase in Property Taxes Rural Levy Rate: $25,000 Home $2.30 2.4% 40 Acres of Land $50,000 Home $4.60 2.4% 80 Acres of Land $16.81 2.9% $21.41 2.8% $75,000 Home $6.91 2.4% 120 Acres of Land $25.21 2.9% $32.12 2.8% $100,000 Home $9.21 2.4% 160 Acres of Land $33.62 2.9% $42.83 2.8% Amount of Annual Increase in Property Taxes Amount of Annual Increase in Property Taxes Combined Farm Home and Land $8.40 2.9% $10.71 2.8% Note: Approximate Taxable Valuations of the above referred homes and farm land are as follows: Home Home Home Home Fair Market Value $25,000 $50,000 $75,000 $100,000 Taxable Value* FY04 FY03 $12,847 $12,917 $25,694 $25,834 $38,541 $38,751 $51,387 $51,668 Acres 40 80 120 160 Farm Land Taxable Value** FY04 FY03 $38,200 $38,200 $76,400 $76,400 $114,600 $114,600 $152,800 $152,800 *Based on a residential rollback percentage of 51.3874% for FY04 and 51.6676% for FY03. (Impact: taxable valuation on residential properties 0.5% lower) **Average taxable value of farm land was $955/acre for FY03 and remained the same at $955/acre for FY04 25 SCOTT COUNTY FY04 BUDGET REVIEW FUND BALANCE REVIEW June 30, 2001 Actual June 30, 2002 Actual June 30, 2003 Projected June 30, 2004 Projected BUDGETED FUNDS General Fund Reserved For Advance To Golf Course Enterprise Fund Reserved For Notes Receivable Designated For Claim Liabilities Unreserved Total General Fund Special Revenue Funds MH-DD Fund Rural Services Fund Recorder's Record Management Secondary Roads Total Special Revenue Funds Debt Service Scott Solid Waste Commission Revenue Bond Debt Service Remaining Fund Balance Total Debt Service Fund Capital Improvements Capital Improvements-General Electronic Equipment Vehicle Replacement Conservation Equipment Reserve Conservation CIP Reserve Total Capital Improvements Total Budgeted Funds $ 1,423,314 120,507 5,373,104 6,916,925 $ 1,423,314 60,254 1,051,977 6,012,505 8,548,050 $ 1,423,314 1,051,977 3,980,868 6,456,159 $ 1,423,314 1,051,977 2,722,024 5,197,315 2,166,738 132,012 154,882 875,848 3,329,480 1,218,233 83,889 192,259 561,446 2,055,827 1,004,269 59,309 146,259 554,198 1,764,035 439,710 34,729 5,259 787,126 1,266,824 5,640,000 48,836 5,688,836 5,350,000 76,805 5,426,805 5,045,000 86,919 5,131,919 4,725,000 90,241 4,815,241 7,364,385 968,760 508,851 78,339 87,411 9,007,746 24,942,987 4,731,729 617,099 457,794 83,257 26,416 5,916,295 21,946,977 2,256 540,997 419,646 83,387 26,916 1,073,202 14,425,315 468,939 354,949 332,566 113,387 26,916 1,296,757 12,576,137 Non-Budgeted Funds (Fund Equity) Golf Course Enterprise (deficit) Self Insurance Fund Group Health Total Non-Budgeted Funds Grand Total All County Funds (1,623,822) 802,974 86,124 (734,724) $ 24,208,263 (1,502,563) (1,502,563) $ 20,444,414 (1,356,818) (1,356,818) $ 13,068,497 (1,021,112) (1,021,112) $ 11,555,025 26 SCOTT COUNTY FY04 BUDGET REVIEW GENERAL FUND UNRESERVED ENDING FUND BALANCE TEN YEAR COMPARISON $9,000,000 $8,401,174 $8,000,000 $6,776,196 $7,000,000 $6,971,767 $6,000,000 $5,755,164 $5,373,104 $4,464,226 $3,980,868 $4,000,000 $3,411,137 $6,012,505 $5,000,000 $2,722,024 $3,000,000 $2,000,000 $1,000,000 $0 tua tua tua tua tua tua tua tua d cte oje Pr FY 04 Pr oje Ac Ac Ac Ac Ac Ac Ac 01 98 95 96 97 99 00 FY FY FY FY FY FY FY FY 02 Ac reduced to support one-time capital projects. The remaining $2,722,024 represents 7.4%* of General Fund budgeted expenditures and operating transfers. The Board's Financial Management Policy requires a 15% minimum General Fund balance. The economic downturn in interest rates has neccessitated additional use of fund balance. *14.0% including the designation for claim liabilities and Golf Course funding advances 27 FY 03 cte Copy-budcht15 d l l l l l l l l SCOTT COUNTY FY04 BUDGET REVIEW PROPOSED FY04 ONE-TIME USES OF UNRESERVED/UNDESIGNATED GENERAL FUND BALANCE FY04 Projected Beginning Unreserved/Undesignated General Fund Balance $ 3,980,868 Less Proposed One-Time Uses: Law Enforcement Records Management System Phase Two Jail Study John O'Donnell Renovation Project Grand Excursion 2004 Property Acquisition Increase to Conservation CIP Funding Partial offset of Interest Income Loss due to low rates Total One-Time Uses 300,000 75,000 50,000 15,000 50,000 183,000 585,844 1,258,844 FY04 Projected Ending Unreserved/Undesignated General Fund Balance Percent Of Budgeted General Fund Expenditures and Operating Transfers Percent including designation for claim liabilities and Reserve for Advance to Golf Course Enterprise Fund* *The Golf Course Enterprise Fund has proven itself as a successful enterprise and will begin making payments to the General Fund in FY13. Claim liabilities could be paid by issuing bonds using the Debt Service Fund $ 2,722,024 7.4% 14.0% Note: FY03 one-time uses as follows: Law Enforcement Management Systems: CADS System Jail Management System Microsoft Office 200X Upgrade Phase Two Jail Study Brady Street Stadium improvements First Tee of the Quad Cities project Soil Contamination Cleanup Property Acquisition Jail Kitchen Expansion Increase to Conservation CIP Funding Master Plan Funding Advance Partial offset of Interest Income Loss due to low rates Total $ $ 13,600 24,895 132,980 100,000 40,000 65,000 35,000 25,000 63,000 91,500 835,000 585,844 2,011,819 28 SCOTT COUNTY FY04 BUDGET REVIEW MH-DD FUND SUMMARY FY03 Budget MH-DD Fund Revenues: Community Services MH-DD State Allowable Growth Per Capita Exp Target Allocation Incentive & Efficiency Allocation Human Services Case Management HDC (net of brain injured) Vera French CMHC Subtotal Revenues Gross Local Levy Utility Tax Replacement Excise Tax State MH-DD Property Tax Relief Subtotal Fixed Tax Support Other State Credits & County Taxes Total Revenues $ 1,992,715 650,651 1,601,564 500 64,000 715,827 5,025,257 3,155,515 152,517 4,182,169 7,490,201 30,599 12,546,057 $ FY04 Request % Change Amount Increase (Decrease) Board Review To Date % Change Amount Increase (Decrease) 1,954,392 650,651 1,443,324 500 45,000 737,513 4,831,380 3,154,566 153,466 4,182,170 7,490,202 30,734 12,352,316 -1.9% 0.0% -9.9% (38,323) $ (158,240) (19,000) 21,686 (193,877) (949) 949 1 1 135 (193,741) 1,954,392 650,651 1,443,324 500 45,000 737,513 4,831,380 3,154,566 153,466 4,182,170 7,490,202 30,734 12,352,316 -1.9% 0.0% -9.9% (38,323) (158,240) (19,000) 21,686 (193,877) (949) 949 1 1 135 (193,741) -29.7% 3.0% -3.9% 0.0% 0.6% 0.0% 0.0% 0.4% -1.5% -29.7% 3.0% -3.9% 0.0% 0.6% 0.0% 0.0% 0.4% -1.5% Appropriations: Building & Grounds-Pine Knoll Community Services MH-DD Human Services Case Management MH-DD Contingency HDC (net of brain injured) Vera French CMHC Subtotal Appropriations 13,355 5,836,682 103,600 519,200 2,621,613 4,004,566 13,099,016 13,290 5,999,451 113,720 1,000 2,751,984 4,190,417 13,069,862 -0.5% 2.8% 9.8% -99.8% 5.0% 4.6% -0.2% (65) 162,769 10,120 (518,200) 130,371 185,851 (29,154) 13,290 5,999,451 110,877 1,000 2,667,342 4,124,915 12,916,875 -0.5% 2.8% 7.0% -99.8% 1.7% 3.0% -1.4% (65) 162,769 7,277 (518,200) 45,729 120,349 (182,141) Revenues Over (under) Expenditures $ (552,959) $ (717,546) 29.8% $ (164,587) $ (564,559) 2.1% $ (11,600) 29 Admrec04 SCOTT COUNTY FY04 BUDGET REVIEW APPROPRIATION SUMMARY BY DEPARTMENT FY03 Budget FY04 Request % Change Amount Increase (Decrease) Board Review To Date % Change Amount Increase (Decrease) Administration Attorney Auditor Authorized Agencies Capital Improvements (general) Community Services Conservation (net of golf course) Debt Service Facility & Support Services Health Human Resources Human Services Information Technology Juvenile Court Services Non-Departmental Planning & Development Recorder Secondary Roads Sheriff Supervisors Treasurer SUBTOTAL Golf Course Operations TOTAL $ 303,138 1,950,626 1,070,392 8,664,958 7,432,292 7,090,936 3,284,802 1,112,753 2,012,531 3,552,002 363,042 171,016 1,041,205 884,523 2,677,372 262,811 618,867 4,279,000 9,591,363 246,877 1,418,154 58,028,660 1,076,101 $ 316,209 2,049,651 1,146,915 8,974,026 3,292,415 7,260,833 2,912,458 1,038,906 2,159,350 3,929,182 344,047 187,646 1,144,132 817,907 2,479,254 283,387 654,053 4,696,700 11,607,072 260,237 1,526,321 57,080,701 1,029,676 4.3% $ 5.1% 7.1% 3.6% -55.7% 2.4% -11.3% -6.6% 7.3% 10.6% -5.2% 9.7% 9.9% -7.5% -7.4% 7.8% 5.7% 9.8% 21.0% 5.4% 7.6% -1.6% -4.3% -1.7% $ 13,071 99,025 76,523 309,068 (4,139,877) 169,897 (372,344) (73,847) 146,819 377,180 (18,995) 16,630 102,927 (66,616) (198,118) 20,576 35,186 417,700 2,015,709 13,360 108,167 (947,959) - $ 316,209 2,049,651 1,146,915 8,821,323 2,822,915 7,260,833 2,912,458 1,038,906 2,124,505 3,762,912 344,047 175,953 1,144,132 817,907 2,479,254 283,387 654,053 4,696,700 10,818,844 260,237 1,526,321 55,457,462 1,029,676 4.3% $ 5.1% 7.1% 1.8% -62.0% 2.4% -11.3% -6.6% 5.6% 5.9% -5.2% 2.9% 9.9% -7.5% -7.4% 7.8% 5.7% 9.8% 12.8% 5.4% 7.6% -4.4% -4.3% 13,071 99,025 76,523 156,365 (4,609,377) 169,897 (372,344) (73,847) 111,974 210,910 (18,995) 4,937 102,927 (66,616) (198,118) 20,576 35,186 417,700 1,227,481 13,360 108,167 (2,571,198) (46,425) $ 59,104,761 $ 58,110,377 (947,959) $ 56,487,138 -4.4% $ (2,617,623) 30 Admrec02 SCOTT COUNTY FY04 BUDGET REVIEW REVENUE SUMMARY BY DEPARTMENT FY03 Budget FY04 Request % Change Amount Increase (Decrease) Board Review To Date % Change Amount Increase (Decrease) Attorney Auditor Authorized Agencies Capital Improvements (general) Community Services Conservation (net of golf course) Debt Service Facility & Support Services Health Human Resources Human Services Information Technology Juvenile Court Services Non-Departmental Planning & Development Recorder Secondary Roads Sheriff Treasurer SUBTOTAL DEPT REVENUES Revenues not included in above department totals: Gross Property Taxes Penalty & Costs on Taxes (net of Treas) Local Option Taxes Utility Tax Replacement Excise Tax Other Taxes State Tax Replc Credits Vehicle Fund Electronic Equipment Fund SUB-TOTAL REVENUES (Budgeted Funds) Golf Course Operations TOTAL $ 10,000 97,750 1,289,242 909,720 4,290,430 808,845 289,800 164,365 1,349,746 75 20,575 49,405 330,612 868,209 186,940 1,083,070 2,043,096 924,164 2,464,058 17,180,102 $ 15,000 179,696 1,247,229 942,380 4,105,367 805,322 274,703 179,350 1,400,537 80 20,575 41,876 177,835 954,396 169,990 1,479,275 2,700,972 713,581 2,231,603 17,639,767 50.0% $ 83.8% -3.3% 3.6% -4.3% -0.4% -5.2% 9.1% 3.8% 6.7% 0.0% -15.2% -46.2% 9.9% -9.1% 36.6% 32.2% -22.8% -9.4% 2.7% 5,000 81,946 (42,013) 32,660 (185,063) (3,523) (15,097) 14,985 50,791 5 (7,529) (152,777) 86,187 (16,950) 396,205 657,876 (210,583) (232,455) 459,665 $ 15,000 179,696 1,247,229 942,380 4,105,367 836,374 274,703 179,350 1,400,537 80 20,575 41,876 177,835 954,396 169,990 1,479,275 2,700,972 863,143 2,231,603 17,820,381 50.0% $ 83.8% -3.3% 3.6% -4.3% 3.4% -5.2% 9.1% 3.8% 6.7% 0.0% -15.2% -46.2% 9.9% -9.1% 36.6% 32.2% -6.6% -9.4% 3.7% 5,000 81,946 (42,013) 32,660 (185,063) 27,529 (15,097) 14,985 50,791 5 (7,529) (152,777) 86,187 (16,950) 396,205 657,876 (61,021) (232,455) 640,279 23,845,935 19,030 3,497,496 1,132,590 137,622 4,926,663 11,847 8,748 50,760,033 1,321,455 $ 52,081,488 27,462,033 31,559 3,570,210 1,313,241 151,060 4,908,396 5,600 6,670 55,088,536 1,365,382 $ 56,453,918 15.2% 65.8% 2.1% 16.0% 9.8% -0.4% -52.7% -23.8% 8.5% 3.3% 3,616,098 12,529 72,714 180,651 13,438 (18,267) (6,247) (2,078) 4,328,503 43,927 25,878,253 31,559 3,570,210 1,236,155 151,060 4,908,396 5,600 6,670 53,608,284 1,365,382 $ 54,973,666 8.5% 65.8% 2.1% 9.1% 9.8% -0.4% -52.7% -23.8% 5.6% 3.3% 2,032,318 12,529 72,714 103,565 13,438 (18,267) (6,247) (2,078) 2,848,251 43,927 8.4% $ 4,372,430 5.6% $ 2,892,178 31 Admrec03 SCOTT COUNTY FY04 BUDGET REVIEW PERSONNEL SUMMARY (FTE's) FY 03 FY 03 Department Administration Attorney Auditor Budget 3.70 30.63 15.40 Estimate Changes FY 03 Adjusted Budget 3.70 30.63 15.40 FY 04 Dept Req Changes FY 04 Dept Request 3.70 30.63 15.40 FY 04 Proposed Changes FY 04 Proposed 3.70 30.63 15.40 Information Technology (formerly Budget & Information Processing) 10.00 23.74 13.00 10.00 23.74 13.00 1.00 11.00 23.74 13.00 1.00 11.00 23.74 13.00 Facility and Support Services (formerly Building & Grounds) Community Services Conservation (net of golf course) Health Human Resources 21.25 34.15 7.50 21.25 34.15 7.50 4.00 21.25 38.15 7.50 1.00 21.25 35.15 7.50 Juvenile Court Services Planning & Development Recorder 12.40 4.33 13.00 2.80 15.20 4.33 13.00 15.20 4.33 13.00 15.20 4.33 13.00 Secondary Roads Sheriff Supervisors Treasurer SUBTOTAL 33.40 140.70 5.00 28.60 396.80 2.80 33.40 140.70 5.00 28.60 399.60 27.00 22.00 33.40 162.70 5.00 28.60 426.60 10.00 8.00 33.40 148.70 5.00 28.60 409.60 Golf Course Enterprise 19.35 19.35 19.35 19.35 TOTAL 416.15 2.80 418.95 27.00 445.95 10.00 428.95 32 SCOTT COUNTY FY04 BUDGET REVIEW APPROPRIATION SUMMARY BY DEPARTMENT (NET) Net of Personal Services, CIP, and Debt Service FY03 Budget FY04 Request % Change Amount Increase (Decrease) Board Review To Date % Change Amount Increase (Decrease) Administration Attorney Auditor Authorized Agencies Information Technology Facility & Support Services Community Services Conservation Health Human Resources Human Services Juvenile Court Services Non-Departmental Planning & Development Recorder Secondary Roads Sheriff Supervisors Treasurer TOTAL $ 16,475 142,241 184,700 8,664,958 332,730 1,033,101 6,437,423 1,465,133 1,598,613 130,790 171,016 57,000 2,552,192 39,755 20,787 3,144,000 1,717,223 12,650 148,405 $ 17,425 144,466 186,625 8,974,026 360,350 1,126,943 6,552,125 1,500,381 1,674,555 132,950 187,646 77,405 2,349,396 40,300 25,170 3,596,700 2,347,364 15,000 169,995 5.8% $ 1.6% 1.0% 3.6% 8.3% 9.1% 1.8% 2.4% 4.8% 1.7% 9.7% 35.8% -7.9% 1.4% 21.1% 14.4% 36.7% 18.6% 14.5% 950 2,225 1,925 309,068 27,620 93,842 114,702 35,248 75,942 2,160 16,630 20,405 (202,796) 545 4,383 452,700 630,141 2,350 21,590 $ 17,425 144,466 186,625 8,821,323 360,350 1,092,098 6,552,125 1,500,381 1,674,555 132,950 175,953 77,405 2,349,396 40,300 25,170 3,596,700 2,289,064 15,000 169,995 5.8% $ 1.6% 1.0% 1.8% 8.3% 5.7% 1.8% 2.4% 4.8% 1.7% 2.9% 35.8% -7.9% 1.4% 21.1% 14.4% 33.3% 18.6% 14.5% 950 2,225 1,925 156,365 27,620 58,997 114,702 35,248 75,942 2,160 4,937 20,405 (202,796) 545 4,383 452,700 571,841 2,350 21,590 $ 27,869,192 $ 29,478,822 5.8% $ 1,609,630 $ 29,221,281 4.9% $ 1,352,089 33 Admrec06 SCOTT COUNTY FY04 BUDGET REVIEW AUTHORIZED AGENCIES FY03 Budget REVENUES: Center for Alcohol & Drug Services Commission on Aging Handicapped Development Center VF Community Mental Health Center Visiting Nurse/Homemaker Service Total Revenues $ $ 10,000 10,134 64,000 715,827 489,281 1,289,242 $ $ FY04 Request % Change Amount Increase (Decrease) Board Review To Date % Change Amount Increase (Decrease) 10,000 45,000 737,513 454,716 1,247,229 0.0% $ -100.0% -29.7% 3.0% -7.1% -3.3% $ - $ (10,134) (19,000) 21,686 (34,565) (42,013) $ 10,000 45,000 737,513 454,716 1,247,229 0.0% $ -100.0% -29.7% 3.0% -7.1% -3.3% $ (10,134) (19,000) 21,686 (34,565) (42,013) APPROPRIATIONS: Bi-State Planning Buffalo Ambulance Center for Alcohol & Drug Services Commission on Aging Community Health Care Durant Ambulance Emergency Management Agency Handicapped Development Center Humane Society Library Medic Ambulance QC Convention/Visitors Bureau QC Development Group VF Community Mental Health Center Visiting Nurse/Homemaker Service Total Appropriations $ $ 60,409 32,650 279,052 209,316 291,021 20,000 25,357 2,633,863 26,319 364,290 68,742 35,092 4,004,566 614,281 8,664,958 $ $ 62,221 32,650 286,224 206,738 291,021 20,000 25,357 2,764,969 26,845 381,718 70,000 36,150 4,190,417 579,716 8,974,026 3.0% $ 0.0% 2.6% -1.2% 0.0% 0.0% 0.0% 5.0% 2.0% 4.8% 1.8% 3.0% 4.6% -5.6% 3.6% $ 1,812 7,172 (2,578) 131,106 526 17,428 1,258 1,058 185,851 (34,565) 309,068 $ $ 62,221 32,650 286,224 204,179 291,021 20,000 25,357 2,680,327 26,845 381,718 70,000 36,150 4,124,915 579,716 8,821,323 3.0% $ 0.0% 2.6% -2.5% 0.0% 0.0% 0.0% 1.8% 2.0% 4.8% 1.8% 3.0% 3.0% -5.6% 1.8% $ 1,812 7,172 (5,137) 46,464 526 17,428 1,258 1,058 120,349 (34,565) 156,365 34 Admrec05 SCOTT COUNTY FY04 BUDGET REVIEW 10 YEAR FTE LISTING Department Administration Attorney Auditor Information Technology (formerly Budget & Information Processing) FY95 3.10 34.00 17.50 17.00 15.44 11.62 16.75 0.50 31.72 6.50 10.00 4.58 12.00 35.60 124.40 5.00 28.60 1.00 375.31 FY96 3.10 34.00 15.90 17.00 15.49 12.63 18.00 0.37 30.72 6.50 11.00 4.45 12.00 34.10 129.30 5.00 28.60 378.16 FY97 2.70 35.00 15.40 16.50 16.39 12.75 17.25 30.72 6.50 11.00 4.33 13.00 33.10 131.30 5.00 28.60 379.54 FY98 2.70 37.00 15.40 15.50 16.89 13.25 18.25 31.39 7.50 11.00 4.33 13.00 33.10 136.20 5.00 29.10 389.61 FY99 2.70 37.00 15.40 14.50 17.79 13.25 20.25 32.39 7.50 11.00 4.33 14.00 33.10 135.70 5.00 28.60 392.51 FY00 2.70 37.00 15.40 15.50 17.79 13.25 21.25 31.90 7.50 11.80 4.33 14.00 33.40 136.70 5.00 28.60 396.12 FY01 2.70 37.00 15.40 17.50 19.24 12.75 21.25 33.90 7.50 12.40 4.33 14.00 33.40 140.70 5.00 28.60 405.67 FY02 3.70 31.00 15.40 10.00 23.74 12.75 21.25 34.15 7.50 12.40 4.33 13.00 33.40 140.70 5.00 28.60 396.92 FY03 3.70 30.63 15.40 10.00 23.74 13.00 21.25 34.15 7.50 15.20 4.33 13.00 33.40 140.70 5.00 28.60 399.60 FY04 3.70 30.63 15.40 11.00 23.74 13.00 21.25 35.15 7.50 15.20 4.33 13.00 33.40 148.70 5.00 28.60 409.60 Facility and Support Services (formerly Building & Grounds) Community Services Conservation (net of golf course) Court Support Costs Health Human Resources Juvenile Court Services Planning & Development Recorder Secondary Roads Sheriff Supervisors Treasurer Veteran Affairs SUBTOTAL Golf Course Enterprise 17.20 19.35 19.35 19.35 19.35 19.35 19.35 19.35 19.35 19.35 TOTAL 392.51 397.51 398.89 408.96 411.86 415.47 425.02 416.27 418.95 428.95 35 SCOTT COUNTY FY04 BUDGET REVIEW TEN YEAR COMPARISON FTE's 450 400 425 393 350 398 399 409 411 415 419 416 429 Sheriff Treasurer 300 Health 250 Attorney 200 Conservation (w/GC) Secondary Roads All Other Depts 150 100 50 - d ate tim FY 04 tua tua tua tua tua tua tua tua Ac Ac Ac Ac Ac Ac Ac Ac 00 98 96 95 97 99 01 02 FY FY FY FY FY FY FY FY Total FTE's have increased by 36 positions over the last ten years averaging 1% growth per year. Most of the new positions have been in the Sheriff's Office due to increasing demands on the jail division with the increasing inmate population. 36 FY 03 Es Bu dg et l l l l l l l l budcht18 SCOTT COUNTY FY04 BUDGET REVIEW APPROPRIATIONS 10 YEAR SUMMARY BY SERVICE AREA BUDGETED FUNDS FY95 ACTUAL SERVICE AREA FY96 ACTUAL FY97 ACTUAL FY98 ACTUAL FY99 ACTUAL FY00 ACTUAL FY01 ACTUAL FY02 ACTUAL FY03 BUDGET FY03 PROPOSED Public Safety Court Services Physical Health & Education $ 7,022,580 1,296,380 2,329,835 $ 7,240,747 1,368,317 2,594,803 $ 7,539,106 1,339,884 2,625,245 $ 8,202,371 1,520,258 2,741,294 $ 8,658,629 1,619,084 2,443,397 $ 9,357,445 1,267,778 2,822,211 $ 10,868,277 1,378,948 3,489,652 $ 10,892,569 1,598,061 3,846,548 $ 11,982,433 1,897,539 3,996,464 $ 13,401,236 1,910,742 4,124,314 Mental Health Social Services County Environment 10,096,081 1,029,788 2,060,063 9,841,454 1,093,176 1,996,533 9,889,278 1,144,078 2,255,693 9,076,425 1,835,126 2,193,075 9,903,740 1,769,356 2,233,586 10,574,774 1,671,305 2,336,675 11,615,292 1,815,698 2,601,159 12,507,653 1,828,677 2,974,726 13,099,016 2,060,363 3,015,758 12,916,875 2,067,921 3,198,144 Roads & Transportation State/Local Government Interprogram 2,506,867 1,225,632 4,645,541 2,521,552 1,212,954 4,738,342 3,065,134 1,343,889 4,505,589 2,986,923 1,451,527 5,012,353 3,047,814 1,449,209 4,478,582 3,215,371 1,509,901 5,439,162 3,240,775 1,658,522 5,824,175 3,380,066 1,748,504 5,907,458 3,144,000 1,683,609 6,506,321 3,596,700 1,816,014 7,030,083 SUBTOTAL OPERATING BUDGET 32,212,767 32,607,878 33,707,896 35,019,352 35,603,397 38,194,622 42,492,498 44,684,262 47,385,503 50,062,029 Debt Service Capital Projects Federal Flood Assistance Program TOTAL COUNTY BUDGET 418,503 3,034,365 2,512,479 $ 38,178,114 8,159,050 2,314,531 921,533 $ 44,002,992 1,038,735 2,923,040 373,879 $ 38,043,550 1,039,825 3,296,196 $ 39,355,373 1,058,675 3,155,483 $ 39,817,555 1,074,375 3,408,430 $ 42,677,427 592,485 4,128,588 $ 47,213,571 607,818 13,388,707 $ 58,680,787 1,112,753 9,530,404 $ 58,028,660 1,038,906 4,356,527 $ 55,457,462 37 SCOTT COUNTY FY04 BUDGET REVIEW TEN YEAR APPROPRIATION SUMMARY COMPARISON $60,000,000 $50,000,000 NonOperating Costs (capital,debt,F ed flood assistance) $40,000,000 Mental Health $30,000,000 Public Safety & Court Services $20,000,000 $10,000,000 Other Operating Costs $0 FY 95 FY 96 FY 97 FY 98 FY 99 FY 00 FY 01 FY 02 03 FY AC TU AL AC TU AL AC TU AL AC TU AL AC TU AL AC TU AL AC TU AL AC TU AL ET DG BU Public Safety and Court Services costs have increased the highest percentage (84%) during the past ten years, primarily due to increasing jail staffing/program costs and the costs to house inmates in out-of-county facilities as the old jail has reached its capacity. 38 PR OP OS ED FY 04 budcht20 SCOTT COUNTY FY04 BUDGET REVIEW REVENUE SOURCES 10 YEAR SUMMARY Budgeted Funds FY95 ACTUAL REVENUES Taxes Levied on Property Less: Uncollected Delinquent Taxes Less: Credits To Taxpayers Net Current Property Taxes Add: Delinquent Property Tax Rev Total Net Property Taxes Penalties,Interest & Costs on Taxes Other County Taxes Total Other Taxes,Penalties & Costs Local Option Taxes Gaming Taxes Utility Tax Replacement Excise Tax Intergovernmental : State Shared Revenues State Grants & Reimbursements State Credits Against Levied Taxes Other State Credits Federal Grants & Entitlements Contr & Reimb From Other Govts Payments in Lieu of Taxes Subtotal Intergovernmental Licenses & Permits Charges For Services Use of Money & Property Other: Fines,Forfeitures & Defaults Miscellaneous Internal Service Funds Closeout General Long Term Debt Proceeds Proceeds of Fixed Asset Sales Total Other $ 20,822,219 10,412 1,177,149 19,634,658 10,725 19,645,383 276,101 92,060 368,161 2,574,189 439,165 - FY96 ACTUAL FY97 ACTUAL FY98 ACTUAL FY99 ACTUAL FY00 ACTUAL FY01 ACTUAL FY02 ACTUAL FY03 BUDGET FY04 PROPOSED $ 19,260,096 8,340 1,077,910 18,173,846 18,774 18,192,620 295,018 72,555 367,573 2,491,547 589,904 - $ 19,421,520 9,711 1,081,019 18,330,790 10,783 18,341,573 272,553 100,363 372,916 3,053,022 643,828 - $ 19,195,866 8,526 1,034,661 18,152,679 (26,748) 18,125,931 320,601 117,940 438,541 2,833,819 718,293 - $ 19,150,591 23,046 956,677 18,170,868 6,453 18,177,321 420,615 114,872 535,487 3,317,574 779,530 - $ 20,344,710 74,923 1,001,866 19,267,921 15,676 19,283,597 489,444 117,914 607,358 3,341,526 784,467 - $ 20,875,055 18,506 1,015,092 19,841,457 10,828 19,852,285 522,155 131,550 653,705 3,196,756 718,162 1,026,976 $ 21,640,948 10,221 996,901 20,633,826 10,221 20,644,047 579,951 149,562 729,513 3,195,497 822,996 1,008,058 $ 23,845,935 11,741 1,071,461 22,762,733 11,741 22,774,474 524,030 137,622 661,652 3,497,496 785,000 1,132,590 $ 25,878,253 11,741 1,072,781 24,793,731 11,741 24,805,472 548,300 151,060 699,360 3,570,210 825,000 1,236,155 1,648,750 4,138,878 941,435 608,214 2,240,809 511,789 10,089,875 230,756 2,308,267 1,492,999 1,675,528 4,614,627 872,943 3,182,289 1,190,788 1,113,240 12,649,415 251,347 2,429,928 1,617,760 1,819,405 4,659,424 895,854 4,000,916 380,258 1,548,801 13,304,658 307,315 2,546,675 1,558,773 1,547,146 5,423,986 1,034,661 4,834,139 15,945 699,007 1,858 13,556,742 324,532 3,048,139 1,830,124 1,902,719 4,530,874 956,677 5,434,367 248 759,121 2,110 13,586,116 363,180 3,336,417 1,908,657 1,829,911 4,096,955 1,001,866 5,876,028 44,198 819,680 1,989 13,670,627 428,267 3,172,085 2,237,066 1,815,163 5,103,705 1,015,092 6,691,597 73,910 790,279 2,195 15,491,941 386,316 3,576,260 2,450,312 1,834,298 6,126,996 996,901 5,872,352 55,805 1,003,090 6,199 15,895,641 418,998 4,181,052 1,098,729 1,785,096 5,371,715 1,071,461 7,178,878 23,500 587,482 2,195 16,020,327 412,345 3,604,865 1,079,375 2,708,072 5,249,492 1,072,781 7,002,371 600,558 16,633,274 405,445 4,264,661 769,565 557,838 106,447 664,285 352,255 12,973 365,228 448,540 129,245 577,785 377,766 42,557 420,323 99,061 364,942 1,131 465,134 66,775 400,978 41,378 509,131 69,325 317,904 4,784 392,013 34,938 674,065 1,887,495 5,041,777 51,974 7,690,249 50,700 729,709 11,500 791,909 27,400 335,242 36,500 399,142 Total Revenues & Other Sources $ 37,813,080 $ 38,955,322 $ 40,706,545 $ 41,296,444 $ 42,469,416 $ 44,034,124 $ 47,744,726 $ 55,684,780 $ 50,760,033 $ 53,608,284 39 SCOTT COUNTY FY04 BUDGET REVIEW TEN YEAR REVENUE SUMMARY COMPARISON $60,000,000 Other $50,000,000 Use of Money & Property Charges For Services Licenses & Permits Intergovernme ntal Utility Excise Tax Gaming Taxes $40,000,000 $30,000,000 $20,000,000 Local Option Taxes Other Taxes, Penalties & Costs $10,000,000 Net Property Taxes $0 FY 95 FY 96 FY 97 FY 98 FY 99 FY 00 FY 01 FY 02 03 FY AC TU AL AC TU AL AC TU AL AC TU AL AC TU AL AC TU AL AC TU AL AC TU AL ET DG BU Net property taxes represent 46% of total County revenues for FY 04, down from 52% in FY 95 due to diversified revenue base, all local option taxes used for property tax relief, State MH-DD property tax relief, the gas and electric property tax moving to an excise tax, and the County's biennial Financial Initiatives Program. 40 PR OP OS ED FY 04 budcht19 SCOTT COUNTY FIVE YEAR CAPITAL PROJECTS PLAN FOR CONSIDERATION FY04 BUDGET PLAN FY02 ACTUAL FY03 PLAN FY03 REVISED FY04 REQUEST FY05 PLAN FY06 PLAN FY07 PLAN UNPROG NEEDS APPROPRIATION SUMMARY Building & Grounds Space Plan Utilization Project Equipment Acquisition Vehicle Acquisition Other Projects Subtotal General CIP Projects Conservation CIP Projects Subtotal Projects Paid From CIP Fund Secondary Roads Fund Projects Total All Capital Projects 433,827 3,627,873 1,622,788 234,631 5,528,510 11,447,629 821,508 12,269,137 1,119,570 13,388,707 1,513,000 3,856,397 1,499,395 208,500 355,000 7,432,292 963,112 8,395,404 1,135,000 9,530,404 2,131,932 4,326,235 977,898 216,500 355,000 8,007,565 1,078,171 9,085,736 1,135,000 10,220,736 704,000 1,539,415 264,500 315,000 2,822,915 433,612 3,256,527 1,100,000 4,356,527 248,500 730,700 175,000 350,000 1,504,200 500,000 2,004,200 1,100,000 3,104,200 188,500 651,620 488,200 180,000 100,000 1,608,320 515,000 2,123,320 1,100,000 3,223,320 271,500 706,160 577,700 185,000 100,000 1,840,360 530,450 2,370,810 1,100,000 3,470,810 8,959,376 1,706,000 6,574,526 208,000 470,850 8,959,376 8,959,376 REVENUE SUMMARY Riverboat Gaming Taxes Welcome Center CIP Reimbursements Grants Eldridge Development Corp Loan Repayment Political Subdivisions Bond Proceeds Miscellaneous (use tax refunds, donations, etc) 822,996 1,573 227,289 125,799 5,000,000 399,086 785,000 11,220 11,500 100,000 5,500 825,000 75,376 11,500 158,000 5,500 825,000 11,880 100,000 5,500 825,000 13,860 5,500 825,000 7,260 5,500 825,000 2,640 5,500 1 of 12 3/31/03 2:36 PM SCOTT COUNTY FIVE YEAR CAPITAL PROJECTS PLAN FOR CONSIDERATION FY04 BUDGET PLAN FY02 ACTUAL REVENUE SUMMARY (cont.) Transfers In: From General Fund Tax Levy (County CIP projects) Tax Levy (agency CIP funding) Tax Levy (Conservation CIP Funding) Conservation Projects Fund Balance Use (Conservation Increase) Fund Balance Use (County CIP projects) Fund Balance Use (agency CIP funding) Fund Balance Use (Master Plan Advance) From Rural Services Fund Tax Levy (agency CIP funding) From Recorder Record Mgt Fund From Electronic Equipment Fund From Vehicle Replacement Fund From Conservation CIP Fund FY03 PLAN FY03 REVISED FY04 REQUEST FY05 PLAN FY06 PLAN FY07 PLAN UNPROG NEEDS 350,000 185,425 367,747 630,500 275,000 - 400,000 185,425 271,612 91,500 559,000 105,000 425,000 400,000 185,425 228,171 91,500 469,475 105,000 835,518 450,000 185,425 250,612 183,000 425,000 65,000 - 500,000 185,425 225,500 274,500 200,000 50,000 - 550,000 185,425 225,500 104,075 50,000 - 600,000 185,425 225,500 119,525 50,000 - 64,575 19,620 870,945 234,631 61,295 64,575 45,000 895,095 208,500 - 64,575 100,000 584,723 216,500 - 64,575 200,000 692,718 264,500 - 64,575 445,000 175,000 - 385,500 180,000 - 386,000 185,000 - Subtotal Revenues CIP Fund revenues over (under) expenditures CIP Fund Balance Recap Beginning Fund Balance Increase (decrease) Ending Net CIP Fund Balance* *Net of Vehicle and ElectronicnEquipment Replacement Funds 9,636,481 (2,632,656) 4,163,927 (4,231,477) 4,356,263 (4,729,473) 3,723,210 466,683 2,964,360 960,160 2,518,260 394,940 2,584,590 213,780 7,364,385 (2,632,656) 4,731,729 457,794 617,099 26,416 83,257 5,916,295 3,533,396 (4,231,477) (698,081) 424,322 129,308 72,411 78,829 6,789 4,731,729 (4,729,473) 2,256 419,646 540,997 26,416 83,257 1,072,572 2,256 466,683 468,939 332,565 354,949 26,416 83,257 1,266,126 468,939 960,160 1,429,099 334,985 416,619 26,416 83,257 2,290,376 1,429,099 394,940 1,824,039 332,405 537,789 26,416 83,257 2,803,906 1,824,039 213,780 2,037,819 324,825 658,459 26,416 83,257 3,130,776 Vehicle Replacement Fund Balance Electronic Equipment Fund Balance Conservation CIP Fund Balance Conservation Equipment Fund Balance Ending Gross CIP Fund Balance 2 of 12 3/31/03 2:36 PM SCOTT COUNTY FIVE YEAR CAPITAL PROJECTS PLAN FOR CONSIDERATION FY04 BUDGET PLAN FY02 ACTUAL A. BUILDING & GROUNDS A.1 COURTHOUSE CH General Remodeling/Replacement CH Computer Room Power Line UPS Unit CH Exterior Lighting CH Renovate Elevator Cars CH HVAC Piping Replacement CH Windows Replacement-Phase I CH Cooling Tower Replacement CH Parking Lot Overlay CH Building Access Controls CH Replace Video Court Equipment CH Waterproof Sub-Basement TOTAL COURTHOUSE 33,643 2,154 35,797 15,000 5,000 25,000 25,000 5,000 75,000 18,000 362 10,000 28,362 10,000 5,000 30,000 25,000 70,000 10,000 25,000 30,000 65,000 10,000 50,000 60,000 10,000 50,000 60,000 175,000 50,000 225,000 FY03 PLAN FY03 REVISED FY04 REQUEST FY05 PLAN FY06 PLAN FY07 PLAN UNPROG NEEDS A.2 JAIL JL General Remodeling/Replacement JL Jail Building Feasibility JL Phase Two Study JL Clean/Waterproof/Seal Exterior JL Roof Replacement JL Tuckpoint Old Building JL Cell Painting JL New Sallyport/Booking Area Remodeling JL Kitchen Expansion JL Renovate Dishroom TOTAL JAIL 26,310 40,050 39,031 27,107 132,497 20,000 140,000 40,000 63,000 263,000 25,000 100,000 9,000 63,000 197,000 30,000 75,000 25,000 40,000 8,500 14,000 192,500 25,000 25,000 25,000 25,000 25,000 25,000 650,000 650,000 A.3 TREMONT BUILDING 3 of 12 3/31/03 2:36 PM SCOTT COUNTY FIVE YEAR CAPITAL PROJECTS PLAN FOR CONSIDERATION FY04 BUDGET PLAN FY02 ACTUAL FY03 PLAN FY03 REVISED FY04 REQUEST FY05 PLAN FY06 PLAN FY07 PLAN UNPROG NEEDS TR General Remodeling/Replacement TR Renovate Energy Managemnet System TR Holding Cell Construction TR Overhead Door Replacement TR Sound Baffling for Jail Annex TR Parking Lot Overlay TR Impound/Evidence Storage TR Expanded Program Space TR Expanded Patrol Division Space TOTAL TREMONT BUILDING 8,025 8,025 5,000 16,000 20,000 41,000 5,000 4,700 9,700 5,000 30,000 15,000 20,000 151,000 221,000 5,000 5,000 5,000 5,000 5,000 5,000 15,000 35,000 100,000 150,000 A.4 ANNEX AN General Remodeling/Replacement AN Juvenile Detention Center Expansion TOTAL ANNEX 2,839 143,524 146,363 7,500 850,000 857,500 5,000 1,450,000 1,455,000 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 - A.5 BI-CENTENNIAL BUILDING BC General Remodeling/Replacement BC Remodel/Redecorate Interior BC Refurbish Elevator Cars BC Exterior Lighting BC Street Abandonment BC Parking Lot Overlay BC Chiller Replacement BC Expand Irrigation System BC Replace Generator TOTAL BI-CENTENNIAL BUILDING 16,141 2,132 18,273 7,500 30,000 35,000 72,500 9,000 95,000 3,550 50,000 157,550 7,500 80,000 87,500 7,500 7,500 7,500 7,500 7,500 7,500 28,000 200,000 100,000 200,000 8,000 536,000 4 of 12 3/31/03 2:36 PM SCOTT COUNTY FIVE YEAR CAPITAL PROJECTS PLAN FOR CONSIDERATION FY04 BUDGET PLAN FY02 ACTUAL FY03 PLAN FY03 REVISED FY04 REQUEST FY05 PLAN FY06 PLAN FY07 PLAN UNPROG NEEDS A.6 PINE KNOLL PK General Remodeling/Replacement PK Remodel/Redecorate Interior PK High Efficiency Lighting PK ADA Restroom Renovation PK Reburbish Exterior Main Building PK Energy Management System Renovation PK Parking Lot Overlay PK Air Handling System Upgrade PK Chiller/ACCU Replacement TOTAL PINE KNOLL 14,731 9,268 2,600 9,225 35,823 10,000 10,000 25,000 30,000 75,000 10,000 9,000 10,000 13,000 42,000 10,000 10,000 20,000 10,000 10,000 15,000 45,000 80,000 10,000 10,000 15,000 35,000 10,000 10,000 15,000 90,000 125,000 70,000 70,000 A.7 GENERAL STORE GS General Remodeling/Replacement TOTAL GENERAL STORE 3,585 3,585 1,000 1,000 - A.8 OTHER BUILDING & GROUNDS OB Miscellaneous Landscaping OB Regulatory Compliance Cost OB Radio Tower General Replacement OB Parking Lot Repair/Maintenance OB Records Management OB Property Acquisition OB Soil Contamination Resolution OB Security Enhancements TOTAL OTHER B & G 1,533 13,449 244 995 33,740 49,961 2,500 10,000 2,500 5,000 35,000 25,000 31,000 111,000 1,500 4,500 750 5,000 20,000 100,000 35,000 166,750 2,500 10,000 5,000 20,000 50,000 87,500 2,500 10,000 5,000 20,000 37,500 2,500 10,000 5,000 20,000 37,500 2,500 10,000 5,000 20,000 37,500 75,000 75,000 5 of 12 3/31/03 2:36 PM SCOTT COUNTY FIVE YEAR CAPITAL PROJECTS PLAN FOR CONSIDERATION FY04 BUDGET PLAN FY02 ACTUAL A.9 WELCOME CENTER WC Welcome Center Gen Remod/Replacement WC Landscape Planting Replacement WC Exterior Painting WC Tree Pruning-Flowering Crab WC Emergency Lighting Replacement WC Signage Replacement WC High Efficiency Lighting WC Energy Management Equipment WC Building Surge Suppression WC Roof Replacement WC Furnace Replacements WC Interior Renovation TOTAL WELCOME CENTER 3,504 3,504 2,000 2,000 2,000 3,500 4,000 3,500 17,000 570 75,000 75,570 2,000 2,000 3,500 4,000 3,000 3,500 18,000 2,000 2,000 5,000 12,000 21,000 2,000 2,000 7,000 11,000 2,000 2,000 4,000 FY03 PLAN FY03 REVISED FY04 REQUEST FY05 PLAN FY06 PLAN FY07 PLAN UNPROG NEEDS TOTAL BUILDING & GROUNDS 433,827 1,513,000 2,131,932 704,000 248,500 188,500 271,500 1,706,000 6 of 12 3/31/03 2:36 PM SCOTT COUNTY FIVE YEAR CAPITAL PROJECTS PLAN FOR CONSIDERATION FY04 BUDGET PLAN FY02 ACTUAL B. SPACE UTILIZATION MASTER PLAN PHASE I 1 Renovate DHS 2 Renov 6th FL/move BOS/Admin/IT/FSS 3 Construct Elevator Tower 5 Off load Juvenile Court Services PHASE II 6 Renov 3/4 4th FL & move Health Dept 7 Renov 1/4 4th FL & move Comm Services 8.A Renov 1/4 LL & Move Sheriff 8.B Telephone Switch Location 8.C Renov Computer Center PHASE III 9 Renov 1st FL and move Treasurer 10 Renov 5th FL and move Aud/Rec/Assessors 11 Construct Community Pavilion Addition 12 Renov 1/4 1st FL & move Associate Court PHASE IV 13 Renov 1/2 2nf FL & move County Attorney 14 Renov 1/4 2nd FL & move Juv Crim & add DC 15 Renov 1/4 1st FL & move Clerk-civil PHASE V 16 Renov 1/4 2nd FL-add District Court 17 Renov 1/4 1st FL & move Clerk-criminal 18 Renov 1/4 1st FL & move Magistrate Court PHASE VI 19 Construct Building Link 20 Renov 1/4(x3) 3rd FL-3 small Distr Criminal 21 Renov 3/4 3rd FL-'83 Jail-move Crt Admin 22 Renov 1/4 3rd FL-one District Court 23 Renov 2nd FL-'83 Jail-move Juv Crt Services 24 Renov 1/2 1st FL-'83 Jail-Jury Assembly 25 Renov 1/2 1st FL-'83 Jail-Sheriff Admin TOTAL SPACE UTILIZATION MASTER PLAN FY03 PLAN FY03 REVISED FY04 REQUEST FY05 PLAN FY06 PLAN FY07 PLAN UNPROG NEEDS 830,383 909,306 404,634 28,900 483,525 268,703 358,799 39,807 260,559 16,047 19,436 7,774 3,627,873 290,000 560,522 788,875 225,000 300,000 630,000 760,000 302,000 3,856,397 5,500 89,719 560,500 135,823 27,252 498,000 225,000 325,000 909,907 1,105,000 444,534 4,326,235 - - 651,620 651,620 706,160 706,160 607,000 588,020 779,150 488,020 507,650 262,080 1,369,316 392,340 579,670 521,788 311,012 168,480 6,574,526 7 of 12 3/31/03 2:36 PM SCOTT COUNTY FIVE YEAR CAPITAL PROJECTS PLAN FOR CONSIDERATION FY04 BUDGET PLAN FY02 ACTUAL C. EQUIPMENT ACQUISITION EE Auditor - Election Software EE Auditor-Automated Time Keeping System EE Auditor-Copier Machine Repl EE ComServ-Copier Replacement EE ComServ-MH/DD Software EE ComServ-Protective Payee Software EE Conservation Recreational Mgt System EE DHS Copier Replacement EE FSS-Print Shop Misc Equipment EE FSS-Large Format Scanner EE FSS-Imaging System EE FSS-800 MHz Radio EE FSS-Campus Fiber Optic Ring EE FSS-Bar Code Reader/software EE FSS-PDA/mail/work request EE FSS-CAFM Software EE FSS-Purchasing Module EE FSS-Fax Machine EE FSS-Color Copier EE FSS-Elmo Presentation Center EE FSS-Defibrillators EE FSS-Postage Machine EE Hlth-Docking Computers EE Hum Res-Electronic Equipment EE IT-Phone System Upgrades EE IT-PC LAN Repair/Replacement EE IT-PC LAN Upgrade:PC's/Printers EE IT-PC LAN Upgrade:Wiring EE IT-PC LAN Upgrade:Windows Software EE IT-PC LAN Upgrade:Internet 31,799 114,480 8,347 371 1,595 5,700 1,676 1,738 500 11,385 3,468 55,827 2,624 14,373 180 5,000 3,500 24,000 6,000 50,000 15,000 850 75,000 11,500 55,000 20,000 75,000 10,000 3,598 25,000 30,000 15,000 50,000 2,762 35,000 5,000 25,000 10,000 10,000 32,500 2,800 10,500 4,500 25,000 30,000 25,000 60,000 35,000 5,000 10,000 175,000 25,000 30,000 25,000 75,000 35,000 5,000 30,000 25,000 75,000 35,000 5,000 30,000 25,000 75,000 35,000 5,000 8,000 24,000 6,000 50,000 15,000 FY03 PLAN FY03 REVISED FY04 REQUEST FY05 PLAN FY06 PLAN FY07 PLAN UNPROG NEEDS 8 of 12 3/31/03 2:36 PM SCOTT COUNTY FIVE YEAR CAPITAL PROJECTS PLAN FOR CONSIDERATION FY04 BUDGET PLAN FY02 ACTUAL FY03 PLAN FY03 REVISED FY04 REQUEST FY05 PLAN FY06 PLAN FY07 PLAN UNPROG NEEDS EE IT-PC LAN Upgrade:File Servers EE IT-PC LAN Upgrade:Com Server EE IT-PC LAN Upgrade:Imaging Systems EE IT-PC LAN Upgrade:Remote Sites WANS EE IT-PC LAN Upgrade:LAN Edge Devices EE IT-PC LAN Upgrade:Prog Change Over EE IT-PC LAN Maintenance EE IT-Web Site Development EE IT-Upgrade Phone System Caller ID EE IT-Network Review Study EE IT-Tape Backup Equipment EE IT-New Servers EE IT-Server Software Licenses EE IT-Client Management Software EE IT-Replace Monitors EE IT-Upgrade to Microsoft Office 200x EE IT-Upgrade Clients to NT EE IT-Replace Property Tax System EE IT-Replace Accounting/HR Systems EE IT-TAR:Electronic Helpdesk Solution EE IT-TAR:File,Print,Domain Server Setups EE IT-TAR:Citrix Metaframe Pilot Project EE IT-TAR:Network File & Print Server Migrate EE IT-TAR:E-Mail,Scheduling Optimization EE IT-TAR:Centralized Fax Solution EE IT-TAR:Firewall Intrusion Test EE IT-TAR:Firewall Upgrade EE IT-TAR:Internet Monitoring Config Review EE IT-TAR:Citrix Metaframe, Thin Client Network EE IT-TAR:Network Documentation 44,741 41,476 9,683 16,147 2,461 115 330 8,723 25,653 21,412 7,500 7,593 187,622 154,624 16,986 7,663 17,734 18,395 190,548 - 15,000 20,000 30,000 20,000 15,000 5,000 30,000 30,000 10,000 2,500 120,000 54,000 2,000 5,200 5,600 12,000 2,000 6,000 15,000 20,000 20,000 15,000 1,500 2,000 60,000 15,000 15,000 10,000 2,500 132,980 100,000 2,000 12,000 30,000 - 15,000 30,000 20,000 40,000 5,000 2,000 20,000 30,000 15,000 10,000 50,000 150,000 2,600 2,000 6,000 15,000 30,000 20,000 20,000 5,000 2,000 60,000 30,000 15,000 10,000 - 15,000 30,000 20,000 20,000 5,000 2,000 20,000 30,000 15,000 10,000 - 15,000 30,000 20,000 20,000 5,000 2,000 20,000 30,000 15,000 10,000 - 30,000 - 9 of 12 3/31/03 2:36 PM SCOTT COUNTY FIVE YEAR CAPITAL PROJECTS PLAN FOR CONSIDERATION FY04 BUDGET PLAN FY02 ACTUAL EE IT-TAR:Basic NSA Training EE IT-TAR:GIS Strategic Plan Development EE IT-TAR:E-Business Strategies EE IT-TAR:Technology Partner Support EE IT- Software Maintenance EE Rec-Mgt Fund Projects EE Rec-Copying Machine EE Rec-Imaging Upgrade Project EE Sher-800 MHz Radio System EE Sher-Digital ID Imaging System EE Sher-Investigation Software/Equipment EE Sher-Moving Radar Units EE Sher-In Car Video Systems EE Sher-Copier Machine Tremont EE Sher-Computers/Printers EE Sher-Automatic Veh Locate (AVL) System EE Sher-Wireless 911 EE Sher-Video Cameras EE Sher-Logging Recorder Telephone Connect EE Sher-Law Enforcement Mgt Systems EE Sher-CAD System EE Sher-Civil System EE Sher-Portable Repeater System EE Sher-E911 System Replacement EE Jail-Jail Management System EE Jail-Flat Screen Color Monitors EE Jail-Color Cameras 1,000 4,934 15,659 3,962 132,616 5,000 (19) 3,774 10,950 2,002 130,468 255 1,400 2,152 51,363 111,913 4,922 96,778 2,058 FY03 PLAN 5,000 50,000 25,000 12,000 278,000 9,350 3,750 10,950 1,500 300,000 50,800 FY03 REVISED 5,000 67,500 12,000 21,700 100,000 14,114 9,350 3,774 15,780 1,500 13,600 24,895 650 50,800 FY04 REQUEST 10,000 25,000 12,500 196,700 200,000 18,115 1,200 16,200 300,000 15,000 7,600 FY05 PLAN 10,000 25,000 13,000 85,700 10,000 FY06 PLAN 10,000 25,000 13,500 102,700 FY07 PLAN 10,000 25,000 14,000 191,700 UNPROG NEEDS 75,000 - 10 of 12 3/31/03 2:36 PM SCOTT COUNTY FIVE YEAR CAPITAL PROJECTS PLAN FOR CONSIDERATION FY04 BUDGET PLAN FY02 ACTUAL EE Jail-Color Monitor Replacement EE Jail-800 MHz Radios EE Jail-Jail Programs Computers/Software EE Jail-Digital Recording System EE Supr-Electronic Equipment EE Treas-Copier Machine Repl-General Store TOTAL ELECTRONIC EQUIP 2,972 896 4,265 1,622,788 FY03 PLAN 3,000 14,895 1,499,395 FY03 REVISED 3,000 14,895 977,898 FY04 REQUEST 4,200 25,000 25,000 10,000 1,539,415 FY05 PLAN 730,700 FY06 PLAN 488,200 FY07 PLAN 577,700 UNPROG NEEDS 208,000 D. VEHICLES VE Sheriff Patrol Vehicles VE Sheriff Jail 15 Passenger Transport Van VE Sheriff Used Investigation Vehicle VE Health Inspection Vehicles VE Health Pickup VE Health Class IV Truck VE Health Dept Hd Vehicle VE Plan & Dev Code Enforcement Vehicle VE FSS 1 Ton Plow Truck VE Vehicle Replacements TOTAL VEHICLES 108,099 22,467 22,680 25,598 15,547 12,799 27,441 234,631 110,000 25,000 44,000 13,500 16,000 208,500 118,000 25,000 44,000 13,500 16,000 216,500 142,500 25,000 40,000 33,000 24,000 264,500 175,000 175,000 180,000 180,000 185,000 185,000 - 11 of 12 3/31/03 2:36 PM SCOTT COUNTY FIVE YEAR CAPITAL PROJECTS PLAN FOR CONSIDERATION FY04 BUDGET PLAN FY02 ACTUAL E. OTHER PROJECTS OP Friends Of Brady Street Street Contribution OP Fiber Optic Links OP Putnum Museum IMAX Project OP DavenportOne D1 Initiative OP Scott County Library Bldg Renov Project OP Buffalo Bill Museum Expansion Project OP Scott County Family Y Multiple Expansion OP First Tee of the Quad Cities OP River Renaissance Project OP County Campus Streetscape OP John O'Donnell Renovation OP Grand Excursion2004 Total Other Projects 40,000 3,510 100,000 50,000 112,500 70,000 87,500 65,000 5,000,000 5,528,510 40,000 50,000 112,500 87,500 65,000 355,000 40,000 50,000 112,500 87,500 65,000 355,000 50,000 112,500 87,500 50,000 15,000 315,000 50,000 112,500 87,500 50,000 50,000 350,000 50,000 50,000 100,000 50,000 50,000 100,000 170,850 300,000 470,850 FY03 PLAN FY03 REVISED FY04 REQUEST FY05 PLAN FY06 PLAN FY07 PLAN UNPROG NEEDS Subtotal General CIP Projects Conservation Projects Secondary Roads Projects Grand Total All CIP Projects 11,447,629 821,508 1,119,570 13,388,707 7,432,292 963,112 1,135,000 9,530,404 8,007,565 1,078,171 1,135,000 10,220,736 2,822,915 433,612 1,100,000 4,356,527 1,504,200 500,000 1,100,000 3,104,200 1,608,320 515,000 1,100,000 3,223,320 1,840,360 530,450 1,100,000 3,470,810 8,959,376 8,959,376 12 of 12 3/31/03 2:36 PM TENTATIVE CALENDAR OF EVENTS January 30 Presentation of Administration's Recommendation on FY04 Budget January 30- March 10 Board of Supervisors Budget Review January 30 File Budget Estimate (based on budget requests) with County Auditor February 27 Public Hearing on Budget Estimate 5:30 p.m. March 11 Adoption of FY04 Budget Plan – 5:30 p.m. March 15 File Budget Forms with State Office of Management