Denise Gaida Todd County Auditor-Treasurer st Ave S, Suite 201 Long Prairie, MN
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1 Welcome to the 2015 Truth And Taxation Meeting Denise Gaida Todd County Auditor-Treasurer st Ave S, Suite 201 Long Prairie, MN
2 Meeting Agenda Presentation of 2015 Budget Information Public Hearing
3 Meeting Purpose The purpose of this meeting is to present information and to receive public comment on the 2015 budget. If you have questions or issues regarding your property value those may be addressed with the County Assessor s Office during regular business hours.
4 History Fall 2013: Todd County Board of Commissioners sunset a 3 year Paid Insurance Benefit to retirees Effected 11 employees 5 being Department Heads or Elected Officials Resulted in a Financial Implication of $282,000 The overall savings by eliminating this benefit will be a cost savings but the initial pay out was not budgeted for.
5 December 2013: History 2014 Final Budget Set Levy Balanced by taking $992,144 from the Reserves to balance the budget. Levy Limit was imposed by the State Past History of over-stated revenues from previous years Zero increases to previous levies Definition: Levy Limit: Limitations determined by the Department of Revenue on the total levy of taxing authorities
6 History 2014 Final Budget 2014 Approved Levy General Fund 6,078, Comprehensive Water Plan 5, Regional Library 312, County Fair 20, Public Works Fund 2,242, Human Services Fund 3,627, Parks & Trails Fund 7, Public Health Fund 330, Bonded Indebtedness Fund 647, Total Levy 13,272, Less Program Aid (1,298,945.00) Local Levy 11,973, Reserve Financing(Fund Bal) 992, Total Budget 14,264,234.00
7 Past Budgeting Over-stated Revenues After review, it became evident that during the last 4-5 years the Revenues in various Departments were over-stated or inflated Unknown if this was by choice or error Zero Levy Increases the past 5 years
8 Past Budgeting Zero Levy Increases the past 5 years 2010 Approved Levy 2011 Approved Levy 2012 Approved Levy 2013 Approved Levy 2014 Approved Levy General Fund 6,463, ,711, ,822, ,226, ,078, Comp Water Plan 5, , , , , Regional Library 323, , , , , County Fair 20, , , , , Public Works Fund 2,348, ,277, ,944, ,962, ,242, Human Services Fund 3,903, ,790, ,466, ,627, ,627, Parks & Trails Fund 6, , , , , Public Health Fund , , , Bonded Indebtedness 201, , , , , Total Levy 13,272, ,330, ,272, ,133, ,272, Less Program Aid (1,202,259.00) (1,260,223.00) (1,202,259.00) (1,063,689.00) (1,298,945.00) Local Levy 12,069, ,069, ,069, ,069, ,973, Reserve Financing *** (Fund Bal) 264, , , , Total Budget 13,536, ,330, ,501, ,272, ,264, ***Reserve Financing Figures are approximate due to limited date access.
9 Past Budgeting Overall Budgets continued to increase due to economic factors. Increase to wages Increase to Health Insurance Costs Cost of Living Increases General County Expenses Electric Heating Vehicle Fuel (Highway Trucks, Sheriff Cars, County Fleet)
10 Construction Projects Historic Courthouse Bond Repayment will begin in 2015 General Obligation Refunding Bonds: Issued in 2013 Payments beginning 2015 Payments ending 2020 No lump sum payments listed Beginning Balance Payment Made New Balance 2015 $ 1,050, $ 170, $ 880, $ 175, $ 705, $ 175, $ 530, $ 175, $ 355, $ 175, $ 180, $ 180, $ -
11 Construction Projects HHS Building Current Budget not finalized Repayment of $300,000 borrowed from Solid Waste Health & Human Services Project Funding Sources: Courthouse Bonds $ 100, Bldg Imp Fund $ 141, CPA $ 400, SS Fund Balance $ 510, Solid Waste Loan $ 300, Beginning Balance: $ 1,451, Cont. Svcs $ (20,673.53) Const Bldg $ (1,464,423.32) Bldg FFE $ (54,514.49) Current Balance: $ (87,939.34)
12 Future Construction Projects Facility Committee is addressing upcoming Maintenance/Repairs to all County Buildings
13 Present 2015 Preliminary Budget September Preliminary Budget was set and certified to the State Preliminary 2015 Approved Levy General Fund 7,587, Comp Water Plan 4, Regional Library 329, County Fair 20, Public Works Fund 2,402, Human Services Fund 3,710, Parks & Trails Fund 7, Public Health Fund 415, Bonded Indebtedness Fund 822, Total Levy 15,301, Less Program Aid (1,290,104.00) Local Levy 14,010, Reserve Financing(Fund Bal) 0 Total Budget 15,301,061.00
14 How the Property Tax will change: The following are estimates based on the best information available at this time Payable 2014 Payable 2015 Classification Tax Capacity % of total Tax Capacity % of total Agricultral 7,409, % 8,292, % Residential 5,936, % 6,169, % Seas./Rec. 3,479, % 3,549, % Comm./Ind. 1,163, % 1,288, % Data compiled by the County Assessor s Dept Other 1,246, % 968, % Total 19,234, % 20,268, % Data compiled by the County Assessor s Office.
15 2015 Preliminary Budget The following slides display the breakdown by department.
16 2015 Preliminary Budget - Department Comparison General Fund 2013 Current 2014 Current 2015 Current % Increase (Decrease) $ Increase (Decrease) Commissioners 309, , , % 39, Court Administrator 65, , , % - County Admin-HR 282, , , % 70, Auditor/Treasurer 290, , , % 104, Office Support-Taxpayer Services 234, , , % (68,112.00) Independent Auditing 48, , , % 3, MIS 304, , , % 4, Centralized Purchasing 64, , , % 12, County Motor Pool 47, , , % 41, Elections* (28,400.00) 65, , % (44,714.00) * Voter Registration % (500.00)
17 2015 Preliminary Budget - Department Comparison 2013 Current 2014 Current 2015 Current % Increase (Decrease) $ Increase (Decrease) County Attorney 432, , , % 124, Court Ordered Payments 25, , % (15,000.00) GIS 102, , , % 46, Planning & Zoning (2,055.00) 47, , % 164, *** County Surveyor 20, , , % - Assessor 391, , , % (15,888.00) Recorder 54, , , % 21, Buildings-Courthouse Complex 247, , , % 133, Buildings-Northern Service Center 3, , , % 3, Buildings-Main Street Gov't Center 20, , , % 1, Fairgrounds 11, , , % 1, Veteran's Service 204, , , % 10, Other General Government (412,948.00) (325,478.00) (109,263.00) % 216, ** Coroner 70, , , % -
18 2015 Preliminary Budget - Department Comparison 2013 Current 2014 Current Net Budget 2015 Current % Increase (Decrease) $ Increase (Decrease) Sheriff-Admin 1,380, ,577, ,615, % 37, Sheriff-Boat & Water 7, , , % (5,509.00) Sheriff-Dept Supplies 8, , , % Sheriff-Law Enforcement 39, , , % 2, Sheriff-Contigency Fund (1,500.00) (1,500.00) % 1, Sheriff-Dispatch 335, , , % (16,008.00) Sheriff-Computer 7, , , % - Sheriff-Snowmobile (429.00) (429.00) % Sheriff-Liason - (283.00) (700.00) % (417.00) Sheriff-Clerical 96, , , % 80, Sheriff-Cops more 57, , % (59,329.00) Sheriff-Jail 826, , , % 24, Subtotal for Sheriff 2,757, ,087, ,153, % 65,963.00
19 2015 Preliminary Budget - Department Comparison 2013 Current 2014 Current 2015 Current % Increase (Decrease) $ Increase (Decrease) Court Security 61, , , % 8, Emergency Management 18, , , % 1, E911 Addressing - (50,000.00) (50,000.00) 0.00% - Ditch/Ag Inspector 50, , , % (3,912.00) County Agent-Extension 196, , , % (36,262.00) Soil & Water Conservation 62, , , % (14,289.00) Natural Resources & Land Use 192, , , % 26, Wetland Act Program 12, , , % (6,328.00) Economic Development 82, , , % (3,910.00) Housing Redevelopment Authority 3, , , % -
20 2015 Preliminary Budget - Department Comparison 2013 Current 2014 Current 2015 Current % Increase (Decrease) $ Increase (Decrease) Comprehensive Water Plan 5, , , % (527.00) Regional Library 306, , , % 17, County Fair 20, , , % - Public Works Fund 1,962, ,242, ,402, % 160, Human Services Fund 3,627, ,781, ,710, % (70,125.00) Parks & Trails Fun 5, , , % Public Health Fund 330, , , % 14, Bonded Indebtedness Fund 650, , , % 174,954.00
21 2015 Preliminary Budget - Totals Comparison 2013 Current 2014 Current 2015 Current % Increase (Decrease) $ Increase (Decrease) Total General Fund 6,226, ,847, ,587, % 739, Comprehensive Water Plan 5, , , % (527.00) Regional Library 306, , , % 17, County Fair 20, , , % - Public Works Fund 1,962, ,242, ,402, % 160, Human Services Fund 3,627, ,781, ,710, % (70,125.00) Parks & Trails Fund 5, , , % Public Health Fund 330, , , % 14, Bonded Indebtedness Fund 650, , , % 174, Total Budgets 13,133, ,264, ,301, %1,036, Reserve Financing (Fund Balance use) (139,405.00) (992,144.00) - Program Aid (1,063,689.00) (1,298,945.00) (1,290,104.00) Local Levy 12,069, ,973, ,010, Preliminary Budget from: 9/25/2014
22 Present 2015 Budget Taking into account the past budget shortfalls the Board of Commissioners have made some great efforts to decrease the budget: Using Actual numbers will aid to eliminate deficit spending Health Insurance premiums decreased amounting to a 5% reduction Reduced the New Building Fund Accounts $50,000 from General Building Fund $100,000 from Public Works Department Building Fund Each County Department did eliminate several Budget costs which reduced the overall budget
23 Present 2015 Budget NEW HCSP implemented in 2014 NEW County Sales Tax of.05% effective 1/1/2015 NEW Bond Payments increase for 2015 CPA Funding for 2015 Reduced by $8,841 Levy Limitation lifted by State Legislature
24 Final Levy Work In Progress 2015 Proposed Final Levy General Fund 7,533, Comprehensive Water Plan 4, Regional Library 329, County Fair 20, Public Works Fund 2,246, Human Services Fund 3,691, Parks & Trails Fund 7, Public Health Fund 413, Bonded Indebtedness Fund 822, Total Levy 15,069, Less Program Aid (1,290,104.00) Local Levy 13,779, Reserve Financing(Fund Bal) 0 Total Budget 15,069,927.00
25 Percentage of Increase for Budget and Levy Preliminary Levy Set September 25 th, 2014 Budget 2015 $15,301,061 Budget 2014 $14,264,234 $1,036,827 This would be a Budgetincrease of 7.27% 2015 Work-In-Progress Budget 2015 $ 15,069,927 Budget 2014 $ 14,264,234 $ 805,693 This would be a Budgetincrease of 5.65% Certified Levy 2015 $15,301,061 Certified Levy 2014 $13,272,090 $2,028,971 This would be a Levyincrease of 15.29% Certified Levy 2015 $15,069,927 Certified Levy 2014 $13,272,090 $1,797,837 This would be a Levyincrease of 13.55% *The County Board of Commissioners has the authority to reduce this levy before the deadline of December 30 th, 2014.*
26 End Result The County Board has 2 options: 1. Take from Reserves Need to maintain 3-5 month Reserve according to State Auditor standards Eliminate Deficit Spending 2. Increase the Levy The County Levy has not increased for 5 years.
27 Public Hearing
28 Thank You! We are working together for the betterment of Todd County which is done through Transparency and Teamwork. Denise Gaida, Todd County Auditor-Treasurer County Commissioners Barbara Becker Gary Kneisl Rod Erickson David Kircher Randy Neumann
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