Hugh Coleman
Bobbie J. Mitchell
Precinct 1
Precinct 3
Ron Marchant
Andy Eads
Precinct 2
Precinct 4
Denton County Commissioners Court
Judge Mary Horn
MEMORANDUM
TO:
Elected Officials and Department Heads
FROM:
Denton County Libraries
DATE:
February 17, 2015
RE:
Budget Process/Budget Philosophy for FY2016
Today, the Commissioners Court discussed the budget process for FY 2015-2016 and approved
the mission, purpose and goals for Denton County as well as the Budget Planning Calendar.
Departments are expected to utilize this information as a guide when developing initial budget
requests. Please be sure that departmental goals are specific and tie to the overall goals of Denton
County.
The overall budget and initial budget requests should provide a framework to accomplish the
goals and should reflect the overall philosophy of the County. Denton County is hopeful for
continued improvement in the economy again this next year. The initial non-tax revenue forecast
is not anticipated to change in FY2016.
Departments are expected to submit a budget that will produce the same level of services
currently provided with the current base-line budget. This directive will require departments to
continue streamlining operations with the implementation of new efficiencies. The Budget Office
has been instructed to recommend a conservative, balanced budget for FY2016.
The Commissioners Court recognizes the importance of rewarding their hard work and we will
again make every effort to make employee raises a priority during this budget process. In order to
accomplish this, everyone must avoid requesting new employees and need to hold-the-line on
their overall budget requests.
The purpose of this memo is to highlight key issues that will need to be addressed during the FY
2015-2016 budget process and to share the fiscal challenges Denton County will be facing during
this budget process. The court will soon be discussing whether to issue debt for various voter
approved technology, facility, and road projects that are currently identified in our Capital
Improvement Program.
Courthouse-On-The-Square ● 110 West Hickory ● Denton, Texas 76201
(940) 349-2830 ● Fax (940) 349-2831 ● www.dentoncounty.com
The items listed below include the projected increases that we will be facing during the FY2016
budget process.
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*
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Possible 4% salary increase for all eligible employees (each 1% increase =$875,000)
Increased property taxes necessary for potential debt issue of $55.3 million
Decrease in existing debt service payments
Increase in county portion of retirement plan
Increased maintenance of County Roads and Bridges
Increase county portion of health insurance premium p/employee
Impact of positions with deferred hire dates and employee’s hired above budget
Impact of the Juvenile Detention Expansion = (3 employees)
Increased demand for county services based on growth and the economy
Increase for new P25 Radio System maintenance expenses
Unanticipated impact of legislation mandates
Various new facility expenses (utilities, building maintenance, etc.)
Maintain adequate fund balance
Other miscellaneous changes due to inflation
Impact of new voting equipment
TOTAL
$3,500,000
4,775,000
(1,020,000)
200,000
?
0
334,000
160,000
?
441,000
?
?
?
?
?
$8,390,000
If the County issues long-term debt in the amount of $55.3 million in FY2015 as noted above for
technology, buildings and roads projects, the impact on the tax rate would be equivalent to an
approximate $0.075 (or ¾ of a penny) increase in the tax rate.
You can also access the attached questionnaire from the Denton County Internet Site by going to
the following address. http://dentoncounty.com/Departments/Budget/Social-Services-andLibraries-Questionnaires.aspx there you will find a link to the “Social Service/Libraries
Questionnaires” form, which is available in MS Word. We hope that this will assist you in
completing the questionnaire which should be submitted to the Denton County Budget Office on
or before April 01, 2015.
Thank you for your continued support and cooperation in following these guidelines as you
prepare your budget requests for FY2016. We expect another challenging budget process again
this year. Your commitment, dedication and cooperation continue to be greatly appreciated.