Franklin County
FY 2014-2015
Budget Presentation to the Board of
Commissioners
Franklin County
Current Proposed Budget
Fiscal Year 2014-2015
FY 2014-2015 Proposed Budget
$73,270,027
FY 2013-2014 Proposed Budget
$73,875,074
Difference Less
($605,047)
Proposed Budget does not include an increase in
property tax rate for the County .
Total Funding for General Fund

Proposed Category Funding:
 General Government $5,389,696
 Public Safety $20,050,048
 Economic and Physical Development $5,449,809
 Human Services $17,426,843
 Cultural and Leisure $1,302,007
 Education $23,651,623

Total Proposed - $73,270,027
Franklin County
Current Requested Budget
Fiscal Year 2014-2015
FY 2014-2015 Requested Budget
$ 80,763,454
FY 2014-2015 Revenue Budget
$ 69,812,369
Difference
$ 10,951,085
Fund Balance Appropriated
3,457,658
Reduction needed to avoid tax increase
$ 7,493,427
17.84 cent increase to fund all requests
Items not funded
1. County Pay Study – Not Implemented – includes benefits
 Option 1 - $582,450
 Option 2 - $816,230
 Option 3 - $1,084,750

Option 4 - $1,855,130 or
4.40 cents


2. Education Request:
 Five School Resource Officers - $330,250 Sheriff’s request
 School Current Expense - $274,289
 School Capital Outlay - $499,500

Total Education Request Not Funded - $1,104,039
 2.60 cents
Items not funded
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3. Human Resource – PT to FT Position Request - $20,740
4. Tax Collector – RIF a position effective 1/2015 - $27,544
5. Tax Assessor - Tax Management Audits - $67,800
6. Register of Deeds – New Position - $40,925
7. Inspections – Vehicle - $22,000
8. Recreation – PT Salaries – $14,555, supplies $10,340
9. Maintenance – Roof on County Admin. Bldg - $56,000
10. Sheriff – Equipment - $115,990
11. Sheriff – Vehicles - $165,995
Items not funded
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12. Communications – Four new FT positions - $190,445
13. Jail – Four new Jailer Positions - $203,213
14. Jail – New Van - $39,000
15. EMS – Overtime Change, Benefits, ect. - $730,405
16. EMS Uniforms - $58,250
17. EMS – two QRV vehicles - $100,000
18. EM – Tahoe - $50,000
19. Health Department - $49,307 vehicle, New Position $54,458, Eliminates Dental Program - $640,837
20. IT Department – County Phone System - $85,200
Items not funded

21. Soil and Water - Eliminates a position on 1/1/2015
 22. Social Services – Vehicles - $49,020
 23. Solid Waste - $74,500 – Roll off waste containers
Funding Increases

1. Increase funding in Education - $638,568

2. Debt Service – Jail Renovation - $371,400 and
Court House Renovation - $144,000 – Total $515,400

3. Health Department – Additional Funding required
due to less revenue - $440,010

4. EMS Equipment – 3 Defibs/6 stretchers - $156,000

5. Jail Meal Program – Kitchen Renovation - $150,000

6. EMS Equipment – One Ambulance - $145,000
Funding Increases

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7. RTRP per capita Investment - $20,000
8. Safe Space - $26,350
9. Library – Automation Upgrades - $34,557
10. KARTS Capital Project - $35,534 (5 year commitment)
11. New CCBI Position in Sheriff’s Office - $66,050
12. Communications Part-Time Salaries - $36,601
13. Communications Equipment - $42,000
14. Communications – CODE RED System - $12,000
15. Jail – Maintenance Position – $41,640
16. Jail Equipment – $35,590
Budget is based on no tax increase
and the following

FY 2014-2015 Budgeted Tax Base
$ 4,332,988,947

FY 2013-2014 Budgeted Tax Base
$ 4,257,059,737




Only a 1.80% increase in tax base
Tax Collection Rate for 2014-2015 is based on a 97.36% rate.
In 2013-2014, the county used a 97.59% collection rate.

Budgeted Current Taxes for FY 2014-2015
Budgeted Current Taxes for FY 2013-2012
$ 36,807,268
$ 36,247,704

Additional Revenue from Property Tax Only $ 559,564
What are our County Tax Dollars used for?
Where do your County Tax Dollars Go
Proposed Budget FY 2014 -2015
General
Government
9.05%
Education
40.32%
Cultural and
Leisure
2.27%
Public Safety
32.09%
Human Services
12.51%
Economic and
Physical
Development
3.76%
County Dollars compared to previous FY

FY 2014-2015 Budgeted County Dollars
$ 48,982,239

FY 2013-2014 Budgeted County Dollars
$ 48,783,316

County dollar increase



$
Additional Revenues
Property Taxes - $559,564
Sales Tax Revenue - $385,902
198,923
Fund Balance position based on
estimate for FY 2014-2015

Total Fund Balance 6/30/2013




(less) Est. Required Reserves by Statute:
(less) County Earmarked Reserves
(less) FYE 2015 Fund Bal. Appropriation
(less) Expenses over Revenues

Projected Unassigned of Fund Balance

Using 2014 GF Budget of $ 73,270,027

Est. % of Undesignated Fund Balance
$ 21,213,203
$4,216,698
1,021,004
3,457,658
1,892,359
$10,625,484
14.50%
Unassigned Fund Balance Comparison

FYE 2013-2014
 FYE 2012-2013
 FYE 2011-2012
 FYE 2010-2011
 FYE 2009-2010
 FYE 2008-2009
 FYE 2007-2008
 FYE 2006-2007
 FYE 2005-2006
 FYE 2004-2005
$ 10,625,484 estimated
12,714,798
13,201,066
12,757,375
13,312,790
14,545,686
11,455,767
11,730,851
12,146,678
12,870,944
Fund Balance Appropriated for 2014-2015

Budgeted Expenditures are:
$ 73,270,027

Budgeted Revenues are:
$ 69,812,369

Fund Balance Appropriated
($ 3,457,658)

At some point in the near future, we will not be able to
appropriate fund balance to balance the budget.

One cent is equal to $421,860. To balance the budget without a
fund balance appropriation, the county would need a 8.20 cent
advalorem tax increase to continue at recommended service
levels.
Education Request

Board of Education:
 Additional Funding Requested
$ 1,441,789

FYE 2014 - Current Expense Funding - $ 13,150,841
 Requested FYE 2015 14,093,130
 Additional County Dollars Requested
$ 942,289

FYE 2014 - Current Expense Funding - $ 1,100,000
 Requested FYE 2015 1,599,500
 Additional County Dollars Requested
$ 499,500
Education Request

Board of Education and Sheriff’s Budget:

The Sheriff is requesting five new School Resource
Officers in his Budget. The total cost for these five
positions is $340,080

Total additional county dollars requested related to
Board of Education is:

Current Expense
$ 942,289
 Capital Outlay
$ 499,500
 School Resource Officer
$ 340,080
 Total
$ 1,781,869
 Requesting a 4.25 cent tax increase
Proposed Education Recommendation

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Board of Education - Current Expense:
Current Expense
Capital Outlay
School Resource Officer
Total
Requested
$ 942,289
499,500
340,080
$ 1,781,869
Proposed
$ 668,000
0
0
$ 668,000
EMS Recommendation


Emergency Medical Services
Requesting an additional $ 912,534 in Funding

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Salaries and Benefits
Operations
Capital Outlay
Total
Requested
$ 4,778,643
737,872
407,000
$ 5,923,515
Proposed
$ 4,045,859
661,122
304,000
$ 5,010,981
EMS Recommendation

Emergency Medical Services

Requesting a different method of pay for computing
Overtime Pay!

Two Quick Response Vehicles
Health Department

Health Department

Clinic Health – Revenues continue to drop for third
straight year, (From $2.66 million to $2.175 million) a
decrease of $484,560.

Patient caseload has decreased by approximately 30%.
County is providing an additional $343,981 in county
tax dollars in the proposed budget with less patients
expected.

The Health Department may need to consider offering
only what is required by State of NC in the 2015-2016
budget.
Health Department

1. Dental Health – Due to additional county dollars
required, the daily patient average dropping from 15
patients a day to 6 a day, and with the addition of 5
private dental offices now accepting Medicaid patients,
the recommendation is to close the dental clinic effective
6/30/2014.

Health Department requested an additional $143,749 in
county tax dollars in their 2014-2015 request for Dental
services. That would require the County to provide a
total of $220,837 county tax dollars to a program that
was once self sustaining.
Health Department

Home Health –

The county is proposing an additional $142,394 in
county tax dollars compared to the previous year’s
budget. Home Health revenue is slightly down.

We are challenging the program to market themselves to
become self supporting. The State of NC does not
require counties to offer this service.

Total Additional County Dollars for Clinic and Home
Health in the Proposed 2014-2015 budget is $486,375
New Debt Payment
 Budget
includes the following:
 Jail
Renovation Debt Payment of: $371,400
 Court House Renovation: $144,000
 Retirement
of 1994 School, Jail, Court House
Certificates of Participation – ($1,621,244)
 Net
reduction to Debt Service – ($1,202,158)
Number of FT County Positions included
in the proposed budget
Proposed FY 2014-2015
Proposed FY 2013-2014
Difference
Total County 479
Total County 483
(4)
9
(1)
Tax Assessor
8
Tax Assessor
Health Dept.
51
Health Dept.
60
(9)
Sheriff Dept
74
Sheriff Dept
69
+5
Tax Collector
5.5 Tax Collector
6
(-0.5)
Jail
36
Jail
35
+1
Water/Sewer
19
Water/Sewer 18
+1
Water and Sewer FY 2014-2015
Proposed Budget


Proposed Operational Expenditures:
Proposed Debt Service
Total Proposed Expenditures
$ 6,332,360
1,866,064
8,198,424

Current Proposed Revenues
$ 8,198,424


Transfer to General Fund for partial repayment of prior
year loans:

$750,000
Last year transfer $500,000 to General Fund to repay loan.
Water and Sewer FY 2014-2015 Proposed Budget

County is recommending a 4% decrease in water rates

Municipal: From $7.30 to $7.00 per 1000 gallons

High Volume: From $5.75 to $5.50 per 1000 gallons

Low Volume: From $30.00 first 2,000 gallons
From $7.30 next 1,000 gallons to 7.00



Muti-user: $11.00 per connection (no change)
From $5.75 per 1,000 gallons to $5.50
Water and Sewer FY 2014-2015 Proposed Budget
Water and Sewer Fund is financially stable and is able to
transfer $750,000 to General Fund to repay previous loans
from the General Fund



And
Has now had a total of a 9% decrease in rates over the
last two budget years.
Fire Departments

Four Fire Tax rate increases are requested.

White Level Fire District: From 6.50 to 7.50
Requesting to move from $72,000 to $87,000

Justice Fire Department: From 7.00 to 8.00
 Requesting to move from $93,000 to $111,000

Pilot Fire Department: From 8.00 to 8.25
 Requesting to move from $189,993 to 196,993
Hopkins Fire Department – From 3.00 to 4.00
 Requesting to move from $14,800 to $19,500

Fire Protection
Department
Central Fire District
Epsom Fire District
Gold Sand Fire District
Justice Fire District
Kittrell Fire District
Pilot Fire District
White Level Fire District
Brassfield Fire District
Mitchiners Fire District
Hopkins Fire District
Franklinton Fire District
Youngsville Fire District
Bunn Fire District
Castalia Fire District
Centerville Fire District
TOTAL
Requested
Recommended
230,000
85,000
57,500
111,000
1,000
196,993
87,000
7,979
134,500
19,500
212,410
1,324,800
560,000
1,200
59,000
230,000
85,000
57,500
111,000
1,000
196,993
87,000
7,979
134,500
19,500
212,410
1,324,800
560,000
1,200
59,000
3,087,882
3,087,882
DEBT POSITION- General Fund
 General Fund Debt:
$ 79,713,583
 Water and Sewer:
$ 11,563,499
 *************************************************************************
 Total Debt:
 Debt per Capita:
 Based on 61,500 citizens
$ 91,277,082
$ 1,484.18
Questions!