ORDER NO.30962 FY 2008-09 BUDGETS, BUDGET AND SALARY POLICIES, AND FISCAL, CAPITAL EXPENDITURE AND PERSONNEL MATTERS Came to be heard this the 25th day of August, 2008, with a motion made by Commissioner Williams, seconded by Commissioner Baldwin. The Court unanimously approved by a vote of 3-2-0 to: (Commissioners Baldwin and Williams voted yea, Commissioners Letz and Oehler voted nay, The Chair voted yea) To approve a Cost of Living increase (COLA) equal to 10.381% (which is equal to 4 steps on the grade/step schedule), with an additional one step increase to include hourly employees and department heads, but not elected officials. 1~~1 ,~096~. COMMISSIONERS' COURT AGENDA REQUEST PLEASE FURNISH ONE ORIGINAL AND TEN (10) COPIES OF THIS REQUEST AND DOCUMENTS TO BE REVIEWED BY THE COURT MADE BY: Judge Tinley MEETING DATE: August 25, 2008 OFFICE: County Judge TIME PREFERRED: .v.. ,.,.s... ... SUBJECT: Consider, discuss and take appropriate action regarding the FY 2008-09 Budgets, budget and salary policies and fiscal, capital expenditure and personnel matters related thereto for various County Departments. EXECUTIVE SESSION REQUESTED: (PLEASE STATE REASON) NAME OF PERSON ADDRESSING THE COURT: Judge Tinley ESTIMATED LENGTH OF PRESENTATION: IF PERSONNEL MATTER -NAME OF EMPLOYEE: Time for submitting this request for Court to assure that the matter is posted in accordance with Title 5, Chapter 551 and 552, Government Code, is as follows: Meeting scheduled for Mondays: THIS REQUEST RECEIVED BY: THIS RQUEST RECEIVED ON: @ .M. All Agenda Requests will be screened by the County Judge's Office to determine if adequate information has been prepared for the Court's formal consideration and action at time of Court Meetings. Your cooperation will be appreciated and contribute towards your request being addressed at the earliest opportunity. See Agenda Request Rules Adopted by Commissioners' Court. 5:00 PM previous Tuesday KERR COUNTY 2008-2009 Adopted Budg et Summary WITH 10% RAISE PLUS STEP IN CREASE FOR -BE-~DT~~r{~3 AND EMPLOYE ES ~ ~ Recommended Fund Est. Bal. Est.08-09 Est.08-09 2008-09 Est. Bal. 9/30/2008 Tax. Rev. Non Tax Rev Expenditures 9/30/2009 General 3,536,422 10,731,342 6,254,135 16,946,092 3,575,807 0.2110107 Fire Protection -50,000 355,000 1,200 304,000 2,200 Public Library 33,153 400,000 3,250 400,000 36,403 Flood Control 83,000 0 2,950 25,000 60,950 Parks -1,986 25,000 0 0 23,014 Indigent Health 300,000 850,000 79,000 1,000,000 229,000 Juvenile Facility 350,000 308,535 445,172 1,018,426 85,281 2005 Cert of Obligation 130,074 344,238 4,000 394,238 84,074 2008 Capital Loan i 0 248,144 2,500 235,644 15,000 Perm.lmpv. 25,833 12,200 0 0 38,033 BankAmerica Lease 24,105 232,000 2,000 231,463 26,642 Jail Bonds + (2001 beg bal) 45,132 530,000 2,000 529,057 48,075 I Total 4,475,733 14,036,459 6,796,207 21,083,920 4,224,479 20.04% R & B Operating 695,490 1,020,609 1,508,999 2,797,367 427,731 Sch. Road Trust 36,490 0 1,500 0 37,990 Total 731,980 1,020,609 1,510,499 2,797,367 465,721 Election Services 13,766 0 3,000 8,000 8,766 Road Districts 14,088 7,300 2,000 0 23,388 Law Library 131,000 0 45,000 44,529 131,471 Title IV-E 140,000 0 60,800 74,004 126,796 JP Technology 36,000 0 16,700 15,000 37,700 Records Mgt. 58,221 0 27,600 77,000 8,821 CH Security 16,000 35,000 85,350 131,454 4,896 Dist. Clerk Records Mgt. 14,250 0 5,000 5,000 14,250 Records Archival 28,855 0 60,600 32,650 56,805 Alt. Dispute Resolution 13,500 0 15,600 15,000 14,100 Total 465,680 1 42,300 321,650 402,637 426,993 Total 5,673,393 15,099,368 8,628,356 24,283,924 5,117,193 21.07% i KERR COUNTY 2008-2009 Adopted Budget Summary WITH 10% RAIS E FOR ALL AND STEP INC REASE EMP LOYEES ONLY ~+ ;„`~ ~,?~ . ~(,,.; Recommended Fund ; Est. Bal. Est.08-09 Est.08-09 2008-09 ~ Est. Bal. 9/30/2008 Tax. Rev. Non Tax Rey Expenditures 9/30/2009 General 3,536,422 10,718,884 6,254,135 16,957,381 3,552,060 0.20947 Fire Protection -50,000 355,000 1,200 304,000 2,200 Public Library 33,153 400,000 3,250 400,000 36,403 Flood Control 83,000 0 2,950 25,000 60,950 Parks -1,986 25,000 0 0 23,014 Indigent Health 300,000 850,000 79,000 1,000,000 229,000 Juvenile Facility 350,000 300,000 445,172 1,018,426 76,746 2005 Cert of Obligation 130,074 344,238 4,000 394,238 84,074 2008 Capital Loan 0 248,144 2,500 235,644 15,000 Perm.lmpv. 25,833 12,200 0 0 38,033 BankAmerica Lease 24,105 232,000 2,000 231,463 26,642 Jail Bonds + (2001 beg bal) 45,132 530,000 2,000 529,057 48,075 Total 4,475,733 14,015,466 6,796,207 21,095,209 4,192,197 19.87% R & B Operating 695,490 1,020,609 1,508,999 2,797,367 427,731 Sch. Road Trust 36,490 0 1,500) 0 37,990 Total 731,980 1,020,609 1,510,499 2,797,367 465,721 Election Services 13,766 0 3,000 8,000 8,766 Road Districts 14,088 7,300 2,000 0 23,388 Law Library 131,000 0 45,000 44,529 131,471 Title IV-E 140,000 0 60,800 74,004 126,796 JP Technology 36,000 0 16,700 15,000 37,700 Records Mgt. 58,221 0 27,600 77,000 8,821 CH Security 16,000 35,000 85,350 131,454 4,896 Dist. Clerk Records Mgt. 14,250 0 5,000 5,000 14,250 Records Archival 28,855 0 60,600 32,650 56,805 Alt. Dispute Resolution 13,500 0 15,600 15,000 14,100 Total 465,680 42,300 321,650 402,637 426,993 Total 5,673,393 15,078,375 8,628,356 24,295,213 5,084,911 20.93% 8/25/2008 1 9:04 AM KERR COUNTY 2008-2009 Adopted Budget Summary WITH 10% RAISE ONLY FOR ALL I Recommended Fund Est. Bal. Est.08-09 Est.08-09 2008-09 Est. Bal. 9/30/2008 Tax. Rev. Non Tax Rev Expenditures 9/30/2009 General 3,536,422 10,536,806 6,254,135 16,759,378 3,567,985 0.212895 Fire Protection -50,000 355,000 1,200 304,000 2,200 Public Library 33,153 400,000 3,250 400,000 36,403 Flood Control 83,000 0 2,950 25,000 60,950 Parks -1,986 25,000 0 0 23,014 Indigent Health 300,000 850,000 79,000 1,000,000 229,000 Juvenile Facility 350,000 300,000 445,172 1,018,426 76,746 2005 Cert of Obligation 130,074 344,238 4,000 394,238 84,074 2008 Capital Loan 0 248,144 2,500 235,644 15,000 Perm.lmpv. 25,833 12,200 0 0 38,033 Bank America Lease 24,105 232,000 2,000 231,463 26,642 Jail Bonds + (2001 beg bal) 45,132 530,000 2,000 529,057 48,075 Total 4,475,733 13,833,388 6,796,207 20,897,206 4,208,122 20.14% R & B Operating 695,490 1,020,609 1,508,999 2,797,367 427,731 Sch. Road Trust 36,490 0 1,500 0 37,990 Total 731,980 1,020,609 1,510,499 2,797,367 465,721 Election Services 13,766 0 3,000 8,000 8,766 Road Districts 14,088 7,300 2,000 0 23,388 Law Library 131,000 0 45,000 44,529 131,471 Title IV-E 140,000 0 60,800 74,004 126,796 JP Technology 36,000 0 16,700 15,000 37,700 Records Mgt. 58,221 0 27,600 77,000 8,821 CH Security 16,000 35,000 85,350 131,454 4,896 Dist. Clerk Records Mgt. 14,250 0 5,000 5,000 14,250 Records Archival 28,855 0 60,600 32,650 56,805 Alt. Dispute Resolution 13,500 0 15,600 15,000 14,100 Total 465,680 42,300 321,650 402,637 426,993 Total 5,673,393 14,896,297 8,628,356 24,097,210 5,100,836 21.17% TAX RATE ESTIMATES FOR 2008-09 w/addl Step Increase except Elected Officials Addl Step Tax Rate Bal w/10% Adjustment Amt needed Adjustments in Salary to cover to Salaries w/dept heads TOTAL shortfall General Fund Bal 8/25/08 Juv Detention Center Bal 8/25108 Reserve (856,226.00) (186,714.00) (1,042.940.00) 75,646.00 (7.300.00) 68,346.00 8,534.89 0.0003 25,000.00 25,604.68 0.0009 1,078,241.50 0.0379 TAX RATE ESTIMATES FOR 2008-09 w/addl Step Increase for Employees Onl Tax Rate Bal w/10% Addl Step Amt needed Adjustments Adjustment to cover to Salaries in Salary TOTAL shortfall General Fund Bal 8/25/08 Juv Detention Center Bal 8/25/08 Reserve (856,226.00) (173,003.00) (1,029,229.00) 75,646.00 (7,300.00) 68,346.00 8,534.89 0.0003 25,000.00 25,604.68 0.0009 1,064,016.67 0.0374 TAX RATE ESTIMATES FOR 2008-09 with only 10% Tax Rate Bal w/10% Addl Step Amt needed Adjustments Adjustment to cover to Salaries in Salary TOTAL shortfall General Fund Bal8/25/08 (856,226.00) (856.226.00) 881,938.95 0.0310 Juv Detention Center Bal 8/25/08 1, 044,101.92 0.0367 1,029,877.10 0.0362 Reserve 0.00 0.00 881,938.95 0.0310 TAX RATE INCREASE PER $100,000 OF ASSESSED VALUATION INCREASE OF .0379 CENTS $37.90 PER $100000 OF ASSESSED VALUATION INCREASE OF .0374 CENTS $37.40 PER $100000 OF ASSESSED VALUATION INCREASE OF .0310 CENTS $31.00 PER $100000 OF ASSESSED VALUATION 8/25/2008 9:24 AM 2007-2008 vs 2008-2009 Budget Expense Comparison WITH 10% RAISE FOR ALL AND STEP INCREASE FOR EMPLOYEES ONLY ,~ ~,'~'-~ ~`'~~''~'~'' Rec 07-08 Rec 08-09 Expenditures Expenditures Difference General $14,757,736 $16,957,381 $2,199,645 14.9% WITH 10% RAISE PLUS STEP INCREASE FOR "=:'~ ~ "--."" AND EMPLOYEES Rec 07-08 Rec 08-09 Expenditures Expenditures Difference General $14,757,736 $16,946,092 $2,188,356 14.8% WITH 10% RAISE ONLY FOR ALL Rec 07-08 Rec 08-09 Expenditures Expenditures Difference General $14,757,736 $16,759,378 $2,001,642 13.6% 8/25/2008 1 KERR COUNTY PROPOSED INCREASE IN REVENUE OVER LAST YEAR'S TAX RATE GENERAL 8~ 2007-08 2008-09 INCREASE DEBT SERVICE TAX REV TAX REV IN TAX AT .3592 AT .3592 REVENUE OPTION ONE 11,836,171 12,968,737 1,132,566 NO RAISES 8.7330% OPTION TWO to fund 10% Raises to all 11,836,171 13,850,676 2,014,505 14.5445% OPTION THREE 11,836,171 14,032,754 2,196,583 to fund 10% plus step for emp 15.6533% OPTION FOUR 11,836,171 14,046,979 2,210,808 to fund 10% plus step for emp 15.7387% and dept heads TAX RATE PROPOSAL FOR 2008-09 KERR COUNTY 0.3592 KERR COUNTY PROPOSED INCREASE 0.0379 ROAD & BRIDGE 0.0322 0.4293 TAX RATE FOR 2007-08 KERR COUNTY 0.3592 ROAD 8~ BRIDGE 0.0304 0.3896 PROPOSED RATE INCREASE FOR KERR COUNTY 8~ ROAD & BRIDGE 0.0397