General Fund Budget History

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					                                                                                      Budget Analysis




 General Fund Budget History
        The following graph shows a 12 year history of the general fund budget for Jackson County.
 The recommended budget for Fiscal Year 2010 is $41,303,962, which represents a 7% reduction
 from the 2009 Budget and a 10% reduction from the 2008 Budget.


                                   General Fund Budget History
              $50
   Millions




              $45

              $40

              $35

              $30

              $25                                                        $41,303,962
              $20

              $15

              $10

               $5

               $-
                    1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
                    Actual Actual Actual Actual Actual Actual Actual Actual Actual Budget Budget Budget
                                                             Year

        As can be seen on the following page, despite significant cuts to the general fund budget, the
 county continues to maintain a strong fund balance within the guidelines established by the Board
 of Commissioners. The projected fund balance at the end of 2010 is 23.5%, which falls near the
 upper range of the Boards policy of a fund balance between 18% and 24%. A strong fund balance is
 appropriate for two reasons. First, property taxes for the current fiscal year are not collected by the
 county until several months after the fiscal year starts. Consequently, a high fund balance ensures
 adequate cash flow. Second, a strong fund balance helps the county respond to a rapidly changing
 economic environment.




Jackson County 2010 Budget                                                                                15
Budget Analysis


                                                                 Fund Balance History
                                 $14                                                                                                        30%
      Fund Balance (Actual Dollars)




                                                                                                                             26.01%




                                                                                                                                                     Percent Undesignated Unreserved
                                 $12                                                                                                        25%
                                                                                                                           22.86%
                                                                                                                                            23.50%
                                              Board Policy
                                 $10          of 18-24%                                                             19.22%                  20%
               Millions




                                                                                       17.76%
                                      $8                                 14.84%                                   14.62%
                                                                12.83%              15.08%                                                  15%
                                              11.83%                                         13.77%      13.51% 12.81%
                                      $6                                                             11.93%
                                                                                                             10.82%
                                            9.74%   9.89%       11.82%                          12.11%                                      10%
                                      $4
                                                                            8.45%

                                      $2
                                                            5.39%
                                                        4.40%                                                                               5%

                                      $0                                                                                                    0%


                                                                                      Year
                                                Fund Balance                      Undesignated Percent (%) of Prior Year Expense

        As can be seen below, Jackson County is primarily reliant on real and personal property taxes
for over half of its revenue. As such, the county budget is extremely vulnerable to market real
estate fluctuations. The 2010 budget anticipates a reduction of 8.5% in taxable real estate value.


                                                        2010 Budget Revenue by Type
                                           Taxes, $21,031,885
                                                                                                                                    Transfer In, $6,050,176




      Other Revenue,
        $1,321,544                                                                                                                         Charges/Fees,
                                                                                                                                            $5,978,368
                          Licenses/Permits,
                                                            Intergovernmental,                  Interest/Rents,
                              $138,924                                                                                          Fines, $1,442,300
                                                                $4,335,517                        $1,005,248




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 16                                                                                                                         Jackson County 2010 Budget
                                                                                             Budget Analysis


 The following chart shows an 8 year history of revenues by the type of revenue. The most
 significant losses of revenue have been in taxes, which is the largest source of revenue as previously
 discussed.


                                         Revenue History by Type
       $25,000,000


       $20,000,000
                                                                                                     Charges/Fees
                                                                                                     Fines & Forfeitures
       $15,000,000
                                                                                                     Interest/Rents

       $10,000,000                                                                                   Intergovernmental
                                                                                                     Licenses/Permits
        $5,000,000                                                                                   Other Rev
                                                                                                     Taxes
                 $-
                                                                                                     Transfer In
                         2003     2004   2005    2006       2007    2008      2009    2010
                                                      Year

 The chart below shows budget expense by group. Groups are defined by the State of Michigan and
 are defined in more detail on the sidebar of the following page.


                                   2010 Budget Expense By Group
                                          Transfer Out,                    General Government,
                                           $6,182,846                          $6,575,266
    Social Service,
     $3,013,564




                                                                                                      Judicial, $9,390,818
                      Public Safety,
                      $12,536,000                                                    Legislative, $221,652
                                                          Other, $3,383,815



Jackson County 2010 Budget                                                                                              17
Budget Analysis


       Expenses can also be viewed, as shown below, by
category. As can be seen in the chart below, the personnel
                                                                             Expenditure Groups
costs category accounts for the largest portion of the county
budget. Jackson County negotiates wages and benefits with                    Public Safety

nine collective bargaining units. Non-union employee wages                   Sheriff, Road Patrol, Lawnet, Marine Law
and benefits are set by the Board of Commissioners. The                      Enforcement, Emergency Dispatch,
                                                                             County Jail, Chanter Road Jail, Community
2010 budget anticipates no cost of living adjustment for
                                                                             Corrections, Emergency Management,
union and non-union employees. Incentive pay for non-                        Truancy Grant, Animal Shelter, Animal
union employees has also been removed from the 2010                          Control
Budget.                                                                      General Government

                                                                             Public Elections, Administrator/
            2010 Expense by Category                                         Controller, Clerk, GIS, Administrative
                                                                             Services, Equalization, Register of Deeds,
                                                                             Remonumentation, Treasurer, MSU
                                                                             Extension, Information Technology,
                                                                             Maintenance, Fleet, Drain Commissioner

                                                                             Judicial

                                                                             Circuit Court, Jury Commission, 12th
                                                                             District Court, Circuit Court Probation,
                         $1,952,305 ,          $3,731,290 ,                  Prosecuting Attorney, Public Defender,
                             5%                    11%                       Prosecuting Attorney Family Division,
                                                                             Prosecuting Attorney Victims Rights,
                                                              $3,777,766 ,   District Court Intensive Probation
                                                                  11%
                                                                             Legislative

                                                                             Board of Commissioners

                                                                             Social Services

                                                                             Abstinence Program, Medical Examiner,
      $25,659,754 ,                                                          In-Home Services, Senior Center, Senior
          73%                                                                Citizens Program, Home Delivered Meals,
                                                                             Congregate Meals, Grandparents
                                                                             Program, Geriatric Mental Health,
                                                                             Veterans Burial, Veterans Affairs

                                                                             Other

                                                                             Retiree Benefits, Contingency,
                                                                             Appropriations, Miscellaneous
                Contract Services       Other Expenses                       Expenditures

                Personnel Services      Supplies & Materials


18
 18                                                                                     Jackson County 2010 Budget
                                                                              Budget Analysis




                                 Expense History by Group
    $14,000,000

    $12,000,000

    $10,000,000                                                                             Legislative

     $8,000,000                                                                             Judicial
                                                                                            Public Safety
     $6,000,000
                                                                                            General
     $4,000,000                                                                             Health/SS
     $2,000,000                                                                             Other
                                                                                            Trans Out
            $-
                   2003   2004    2005     2006          2007   2008   2009    2010
                                                  Year




     Percentage Change by Group


     Public Safety                       -2%
                                                            A history of expenses by state defined
     General Government                  -3%         group is shown above. Percentage reductions
     Judicial                            -3%         by group are shown to the left.

     Legislative                         0%
     Social Services                     -2%
     Other                           -12%




Jackson County 2010 Budget                                                                             19
Budget Analysis



             County Full Time Equivalent (FTE) History
                      (Service Level Impact)
                                    578.6 580.4
           600    561.2 574.2 574.2             558.1 556.9 545.6                                 4.0
                                                                  540.1 533.5
                                                                                          501.3   3.5
           500




                                                                                                        FTE's per 1,000 Population
                                                                                                  3.0
           400
                                                                                                  2.5
  FTE's




           300                                                                                    2.0

                                                                                                  1.5
           200
                                                                                                  1.0
           100
                                                                                                  0.5

             0                                                                                    0.0
                  2000   2001   2002   2003   2004     2005   2006   2007   2008   2009   2010
                                                       Year
                          Full Time Equivalent (FTE)             FTE's per 1,000 Population


        Because wages and benefits account for 73% of the budget, significant expenditure cuts
cannot be made without reducing the number of staff. The 2010 Budget includes significant cuts to
full-time equivalent (FTE) employees. Over 32 FTE positions have been cut from the previous year’s
budget. From the county’s peak in 2004 at 580.4 FTE’s, total staff has reduced by almost 80
positions.

        Cuts to county staff have outpaced population losses within the county as shown in the
figure above. FTE’s have gone down from 3.59 FTE’s for every 1,000 residents in 2004 to 3.09 FTE’s
for every 1,000 residents in 2010. The challenge for county employees is to continue to meet the
needs of residents whose demands on service have not changes proportionally.




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 20                                                                         Jackson County 2010 Budget

				
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