Budget Work Session
Walker County Budget for the Fiscal Year
October 1, 2014 to September 30, 2015
What are we seeing going into the budget?
• Move to the new Jail and the closing of the
old jail
• First full year of operations cost of new jail
and full time staffing is included in the
budget as well as the budgeting for the IT
person added last year at full time
Unfunded Mandates
• Seeing a continued pattern of unfunded mandates
from the State in the form of requests from the
Criminal District Attorney office, Vehicle
Registration and Voter/Elections departments
• New position added to CDA office last year funded
from Pretrial Intervention Fund – costs not
covered from this budget of $20,000 moved to
General Fund due to reduction of revenues
• Budget includes the Voter/Elections person
recently approved seen for the first time in the Fy
2014-2015 budget
Building Maintenance/HVAC Needs
• Numerous requests for building maintenance type
items including the HVAC systems totaling
$192,874 from various departments possibly
indicating a need for a comprehensive look at the
facilities and a formalized process for addressing
needs
• Seeing requests for additional maintenance
personnel
• The above number does not include the HVAC
issues at the Justice Center and the known need to
address this issue (waiting on study results and
cost estimates to be provided)
Equipment Replacement
• Budget includes requests for equipment replacement in
the General Fund and Road and Bridge Fund
• County has no formalized equipment replacement
schedules with the exception of PC replacement
• Vehicles and Office Equipment is not included in the tax
rate but rather paid from Fund Balance remaining each
budget year. (Although it can be said this funding is
working well.) A formal policy relating to the timing of
replacement should be considered.
• There is no formal equipment replacement policy for
Road and Bridge Equipment. Any purchase is funded by
a reduction in the operating budget of the precinct
purchasing the equipment.
Employee and Employee Benefits
• County budget does not include a pay classification
system with steps for merit increases. No money
is included for scheduled reviews or pay increases.
• Discussion from officials on need to address
retaining trained and experienced employees
including a request from EMS for an across the
board increase for EMS personnel
• Supplemental requests include requests for
additional employees and requests for pay
increases for selected employees
Employee Benefits
• Employee benefits – Health insurance is estimated at a
6% cost increase
• Retirement Benefit– Based on information received from
Texas County Retirement System, cost is anticipated to
remain relatively flat for several years and then County
should begin to see gradual decreases over time
assuming County maintains the same contribution levels
• Long term health costs were addressed in the last budget
and employees hired after 10/01/2013 are not eligible
for paid health premiums at retirement. Will take several
years before reductions are seen in the unfunded liability
Records Management and Archive Projects
• Both the District Clerk and County Clerk continue
with Record Preservation and Archive Programs
funded from fees that have been designated for
these purposes.
• Both are presenting plans as part of the budget
process
• E-filing is planned to begin in Fy 2014-2015 by
both offices
Fire Departments and ESD Requests
• Request from ESD #2 for Fire Fighter assistance
to allow two firefighters on duty 24-7
• Request from Crabbs Prairie VDF for increase to
contract from $7,200 to $12,000
• Request from New Waverly VFD for funding
$7,200 for Station 74 (Sandy Creek-western part
of ESD #2)
Law Enforcement
• Request by Sheriff for funding a HIDTA
Investigator – estimated cost $72,127
• New Fund in the Budget for FY 2014-2015 for
monies received $100,656 – Source is
Department of Justice Equitable Sharing Program
• Request by Constable Precinct 4 for addition of
part-time Constable and a full time Constable
and continued contracting with NWIDS
Ad Valorem Tax Rate
• Do not have the certified values from the Appraisal
District and therefore cannot calculate the effective
rate.
• Keep in mind not having certified numbers at the point
means that the WCAD can not certify values because
more than 5% of the value is under protest
• However we have Preliminary Estimates provided the
WCAD that indicate the following –
• We are seeing an assessed taxable value that is
$118,201,157 (roughly 5%) greater than last year that
includes new growth of approximately $54,493,223
Ad Valorem Tax
• The effective tax rate is calculated generally by
comparing the property on the tax roll in both years and
calculating a rate that would generate in the current year
the same amount of revenue as generated in the prior
year from this property
• With an increase in total value of the property on the tax
roll in both years, the effective rate should calculate to
be lower than the current existing tax rate
• Based on the preliminary report, WCAD indicates that
the average taxable value of a single family residential
home is $117,497 this year as compared to $116,238 last
year
Ad Valorem Tax
• Taxable Value of new property added to the tax
roll this year is $54,493,223 as compared to
$44,249,743 last year
Sales Tax
• Seeing an increase in sales tax this year and have
budgeted at this level for next year
Sales Tax Revenue Comparison by Fiscal Year
Current
October
November
December
January
February
March
April
May
June
July
August
September
9.89%
8.93%
13.16%
18.11%
12.09%
26.31%
11.50%
7.84%
20.00%
$
$
$
$
$
$
$
$
$
$
$
$
Fiscal Year
228,235.12
273,115.08
232,250.20
228,137.92
304,928.34
247,652.53
240,315.02
273,452.89
243,995.81
207,418.00
245,674.00
202,721.00
$ 2,927,895.91
$
$
$
$
$
$
$
$
$
$
$
$
FY 2012
FY 2011
2013
207,694.17
250,722.80
205,238.72
193,164.18
272,032.76
196,066.24
215,520.13
253,564.55
203,331.16
207,418.17
245,674.14
202,721.25
2012
206,032.05
230,195.76
172,012.59
178,460.42
261,778.61
175,895.45
189,679.15
241,534.45
189,533.68
193,326.10
231,402.81
196,699.09
$
$
$
$
$
$
$
$
$
$
$
$
FY 2010
$
$
$
$
$
$
$
$
$
$
$
$
2011
214,678.82
227,549.46
187,760.94
176,609.25
252,784.31
177,179.98
186,748.89
237,364.86
192,236.24
178,400.89
240,196.99
176,915.77
$ 2,653,148.27 $2,466,550.16 $2,448,426.40
FY 2009
$
$
$
$
$
$
$
$
$
$
$
$
2010
194,255.72
209,348.30
172,142.70
164,490.40
250,403.95
171,123.13
166,467.36
234,431.74
174,739.89
170,865.89
223,755.47
172,970.85
FY 2008
2009
$167,187.30
$222,842.31
$191,134.24
$188,274.10
$263,836.27
$186,464.40
$166,210.52
$222,408.76
$191,106.93
$167,429.35
$223,365.91
$172,152.13
$2,304,995.40 $ 2,362,412.22
Other Revenues
• Court revenues are generally flat
• Fees of office are showing an increase including
areas such as the County Clerk Fees and
Permitting Fees
• Receipts from the US Forest Service for Road and
Bridge are more this year. We are in contact
with the state to see if this level of revenue can
be anticipated for next year
Weigh Station Revenues
• Seeing increase in Weigh Station Revenues
Weigh Station Revenues
Fy 2014
Fy 2013
Fy 2012
Fy 2011
Fy 2010
Fy 2009
40,868.80
$ 15,785.20
$ 38,495.46
$ 37,998.00
$ 37,200.25
$ 39,404.50
November
39,401.58
21,504.60
22,729.62
35,051.70
37,643.50
32,226.75
December
55,965.10
20,500.30
20,937.00
31,939.00
31,988.00
41,291.75
January
24,008.60
15,924.90
23,468.60
31,572.45
29,438.79
35,103.75
February
32,201.22
15,252.03
15,155.29
27,557.99
33,161.30
38,816.75
March
41,281.80
26,823.00
25,061.81
36,305.66
37,071.67
40,826.00
April
40,194.90
27,404.70
16,947.80
38,012.10
32,583.15
35,153.00
May
36,181.60
30,159.11
11,584.60
35,012.90
30,862.10
27,907.50
June
36,554.80
31,535.50
17,058.45
37,594.95
43,591.30
43,897.75
July
28,500.00
28,477.50
18,379.20
45,641.20
61,886.85
40,465.75
August
26,130.00
26,130.80
15,343.50
38,648.27
38,095.95
40,972.00
September
32,840.00
32,840.69
12,209.70
33,871.05
32,841.05
34,671.75
October
$
$ 434,128.40
$ 292,338.33 $ 237,371.03 $ 429,205.27 $ 446,363.91 $ 450,737.25
Weigh Station Revenue Allocation Differences Prior
Years
Weigh Station Revenues vs Budget Difference
Fy 2014
Revenues
$
Fy 2013
Fy 2012
434,128.00
$ 292,338.00
$ 237,371.00
(280,000.00)
(280,000.00)
(280,000.00)
Court Clerk at Justice of Peace Precinct 4
(43,761.00)
(43,761.00)
(43,761.00)
Operations of the Weigh Station
(25,187.00)
(25,187.00)
(25,187.00)
Part Time Person for DPS at Weigh Station
(16,524.00)
(16,524.00)
(16,524.00)
(365,472.00)
(365,472.00)
(365,472.00)
68,633.40
(73,133.67)
(128,100.97)
Allocations
Road and Bridge Fund Operations
Difference Revenues Allocations
Total for last two years
(201,234.64)
To recoup in future years
(132,601.24)
Weigh Station Revenues
• In past years, the reduction in Weigh Station revenues resulted in
approximately a $201,234 loss of revenues to the General Fund and
Road and Bridge Funds over costs - including the Road and Bridge
Projects allocation being reduced by $150,000 in one of the years.
• The current budget as presented includes $106,690 more in
estimated Weigh Station revenues in the Road and Bridge Fund for
the current year than what was budgeted
• This shows up as a one-time allocation in the FY 2014-2015 Road
and Bridge allocations
• Fy 2014-2015 weigh station revenues are budgeted at the current
level of revenues (could be risky in that this is volatile, so revenues
are treated as available for one-time allocations)
Weigh Station Revenues
• It will take approximately 2 years to recoup the
‘loss’ at the current collections. Decision to be
made as to how Court wishes to address this and
the resuming of the split between the Road and
Bridge-Bridge projects and set-aside for Weigh
Station and DPS use of the funds
• There is currently a part-time person paid by the
County that works at the weigh station.
Bridge Projects and Stubblefield Bridge Project
• Current balance in the Road and Bridge Project
Fund for Bridge Projects is $120,753
• Stubblefield Bridge Project is in preliminary
stages with proceeding to next step requiring
funding
• Based on agenda item May 12, 2014 –Local
match for project was estimated to be $424,769
Fund Source
Texas Federal Lands Access Program
Funds
Local Match — Walker County, Texas
TOTAL
Amount
Comments
$1,722,699
80.22%
$424,769
19.78% Hard Match
$2,147,469
Budget as presented
• Assumes the effective tax rate
• Supplemental requests have been grouped by one-time
and on-going
• Is presented for Court Consideration and an amended
version of this budget must be filed with the County
Clerk no later than July 31, 2014
• Budget hearings to be set for public input