01Oc 0LK COMMISSIONERS' COURT WORKSHOP AGENDA TUESDAY, JULY 6, 2010, 1:00 P.M. COMMISSIONERS' COURTROOM KERR COUNTY COURTHOUSE KERRVILLE, TEXAS 78028 THIS NOTICE IS POSTED PURSUANT TO THE TEXAS OPEN MEETINGS ACT. (TITLE 5, CHAPTER 551, GOVERNMENT CODE AND TITLE 5, CHAPTER 552, GOVERNMENT CODE.) This Commissioners' Court will hold a workshop at 1:00 P.M., Tuesday, July 6, 2010, in the Kerr County Commissioners' Courtroom, Kerr County Courthouse. Review and discuss FY 2010 -11 Budgets and fiscal, capital expenditure and personnel matters related thereto, for various County Departments, including, but not limited to the following departments: /lealth Benefits Plan Issues %/Modification to Position Schedule ✓" roposed County Capital Expenditures Cost of Living Adjustment /Considerations 5% A 98 th District Courts Animal Control ✓Juvenile Detention Facility JFacilities and Maintenance J Justice of the Peace 1, 2, 3 & 4 J Constable 1, 2, 3 & 4. NJ 216 Adult Probation DWI* HR Information for 2010 -2011 Budget Workshop K iplinge r Health Care Reform: Tax Hikes on the Way Here are 13 changes in the massive overhaul that could impact your tax bill, for better or worse. By Joan Pryde, Senior Tax Editor, the Kiplinger letters. April 5, 2010 The new health care reform law Is chock -full of new taxes and tax increases that will affect many individuals and businesses, but it will be years before most of these hikes take a bite out of your — or your company's — wallet. The law also has tax breaks to help both individuals and small businesses pay for insurance. 1. A new 10% excise tax on indoor tanning services on services provided after June 30, 2010. 2. The new law gives small firms tax credits as incentives to provide coverage, starting this tax year. Employers with 10 or fewer workers and average annual wages of less than $25,000 can receive a credlit of up to 35% of their health premium costs each year through 2013. The credit is phased out for firms larger than that and disappears completely if a company has more than 25 employees or average annual wages of $50,000 or more. Beginning in 2014, the system changes. The law requires each state to establish a health insurance exchange — a marketplace where individuals, the self - employed and small businesses can buy health insurance coverage. The govemment - regulated exchanges would offer insurance policies with different levels of coverage and price tags. Small firms that sign up with one of the health exchanges to be created can receive a credit of up to 50% of their costs — with the same phaseouts for average income and size as the earlier program. The credit disappears after 2015. 3. A requirement that businesses include the value of the health care benefits they provide to employees on W -2s, beginning with W -2s for 2011. The amount reported is not considered taxable income. 4. Elimination of a deduction employers now take for providing Medicare Part D prescription drug coverage to their retirees to the extent that the federal govemment subsidizes the coverage. This will not take effect until 2013. 5. Doubling the penalty for nonqualified distributions from health savings accounts, to 20 %, beginning in 2011. B. A limit on the amount that employees can contribute to health care flexible spending accounts to $2,500 a year, but the cap won't take effect until 2013. This was previously left to the employer's discretion, with many firms choosing a limit of $4,000 to $5,000 or so 7. A ban on using funds from flexible spending accounts, health reimbursement arrangements or health savings accounts for the cost of over - the - counter medications, starting in 2011. 1 8. Starting in 2013, a 0.9% Medicare surtax will apply to wages in excess of $200,000 for single taxpayers and over $250,000 for married couples. Also, for the first time ever, a Medicare tax will apply to Investment income of high earners. The 3.8% levy will hit the lesser of (1) their uneamed income or (2) the amount by which their adjusted gross income exceeds the $200,000 or $250,000 threshold amounts. The new law defines uneamed income as interest, dividends, capital gains, annuities, royalties, and rents. Tax - exempt interest won't be included, nor will income from retirement accounts. 9. A hike in the 7.5% floor on itemized deductions for medical expenses to 10 %, beginning in 2013. But taxpayers age 65 and over are exempt from the cutback through 2016. 10. A new 40% excise tax, beginning In 2018, on high -cost health plans, levied on the portion that exceeds $10,200 for individuals and $27,500 for families. The provision is aimed mostly at gold - plated plans offered by employers, although it can affect individual policies 11. A new tax on individuals who don't obtain adequate health coverage by 2014 -- this Is often referred to as the individual mandate.. The tax is to be phased in over three years, starting at the greater of $95, or 1% of income, in 2014, and rising to the greater of $695, or 2.5% of gross income, in 12. Providing a refundable tax credit, once the individual mandate takes effect in 2014, to help low - income folks purchase coverage. To be eligible, a person's household income must be between 100% and 400% of the federal poverty level, generally around $11,000 to $44,000 for singles and $22,000 to $88,000 for families. The credit is a sliding scale, based on income. Low- incomers get a credit for all costs. Then, as income rises, the credit phases out. 13. A nondeductible fee charged to businesses with 50 or more employees if the firms fail to offer adequate coverage. The fee will equal $2,000 times the number of employees, though it won't count the first 30 workers in that calculation. 2 HR Information for 2010 -2011 Budget Workshop K iplinge r Lots of Tax Hikes Coming in 2011 Tax increases will hit businesses and individuals, and don't think for a minute that only the wealthy will feel the pain. By Joan Pryde, Senior Tax Editor, the Kiplinger letters. April 24, 2009 Think taxes are too high now? Just wait: Congress is all but certain to raise them a couple of years from now. Tax increases will hit both businesses and individuals — and not just singles making more than $200,000 a year and married couples over $250,000 a year. They'll be the first to get pinched, but not the last. There's just not enough revenue that can be drawn from the wealthy without crippling the economy, so in time, middle incomers will feel a bigger bite, too. Higher taxes will be part of a major overhaul designed to simplify the tax code, though it won't do more than tinker around the edges. The legislation will have cuts as well as hikes, though more of the latter. Putting everything in a catchall piece of legislation dilutes opposition to any one unpopular provision. Figure on tax increases taking effect in 2011, assuming the economy is growing steadily. At that point, reducing the deficit will be the top priority. The debt is simply unsustainable over the long term. First Wave: Expiration of 2001 and 2003 Tax Relief In 2001 and 2003, the GOP Congress enacted several tax cuts for investors, small business owners, and families. These will all expire on January 1, 2011: Here's what's rising to the top of the list of probable hikes for individuals: • Boosts in top marginal rates from 33% and 35% to 36% and 39.6 %. No change in the other marginal rates seems likely. What does this mean ?? Itemized deductions and personal exemptions will again phase out, which has the same mathematical effect as higher marginal tax rates. The full list of marginal rate hikes is below: - The 10% bracket rises to an expanded 15% - The 25% bracket rises to 28% - The 28% bracket rises to 31 % - The 33% bracket rises to 36% - The 35% bracket rises to 39.6% • A higher rate on capital gains and dividends, but only for those in the top brackets. They will probably be hit with a 20% rate, though it could go a Tittle higher. What does this mean ?? The capital gains tax will rise from 15 percent this year to 20 percent in 2011. The dividends tax will rise from 15 percent this year to 39.6 percent in 2011. These rates will rise another 3.8 percent in 2013. 1 • Caps on itemized deductions for top eamers. Obama's push to limit the value of deductions at 28% ran into a wall of opposition from charitable groups, but he's not giving up. Some way of curtailing the tax break still seems likely by 2011. • No repeal of estate taxes, but count on an exemption of at least $3.5 million, and it could be set as high as $5 million if the Senate prevails. Estate tax legislation will include spousal transfers, making the exemption $7 million or more for couples. The estate tax rate will be capped at 45 %, the same as it is now. • More easings for the alternative minimum tax, but no repeal. Businesses can expect a mixed bag of hikes and cuts, but with a higher total tax bill. Among the changes: • Higher SECA (Self Employment Contributions Act) taxes for owners of S firms and partnerships by blocking them in the future from skirting payroll taxes by taking their compensation as dividends instead of salary. • New restrictions on worker classification to make it easier for the IRS to crack down on firms that treat workers as contractors who are really employees. • And elimination of some tax breaks for big corporations, including the deduction for domestic production, accelerated depreciation and incentives for foreign income and oil production. But there may be a silver lining, at least for big corporations: Congress will consider lowering the 35% top corporate tax rate by several percentage points. Longer term, tax hikes will go even further and hit more people and businesses. The only other option 1$ deep cuts in spending, including Social Security, Medicare and defense, and the public won't buy that. As a result, anyone making more than $100,000 a year will be at risk for higher taxes. The most likely option is to raise the cap on income subject to payroll taxes. It now stands at $106,800. Second Wave: Obamacare There are over twenty new or higher taxes in Obamacare. Several will first go into effect on January 1, 2011. They include: The "Medicine Cabinet Tax" Thanks to Obamacare, Americans will no longer be able to use health savings account (HSA), flexible spending account (FSA), or health reimbursement (HRA) pre -tax dollars to purchase non - prescription, over - the - counter medicines (except insulin). The "Special Needs Kids Tax" This provision of Obamacare imposes a cap on flexible spending accounts (FSAs) of $2500 (Currently, there is no federal government limit). There is one group of FSA owners for whom this new cap will be particularly cruel and onerous: parents of special needs children. There are thousands of families with special needs children in the United States, and many of them use FSAs to pay for special needs education. Tuition rates at one leading school that teaches special needs children in Washington, D.C. (National Child Research Center) can easily exceed $14,000 per year. Under tax rules, FSA dollars can be used to pay for this type of special needs education. The HSA Withdrawal Tax Hike. This provision of Obamacare increases the additional tax on non- medical early withdrawals from an HSA from 10 to 20 percent, disadvantaging them relative to IRAs and other tax- advantaged accounts, which remain at 10 percent. 2 The increases will make many unhappy. They already see the burden as high, a point made clearly at those "tea parties" on April 15. Lumping together income, excise, payroll and other taxes, the average rate paid today is 2l it on every dollar of income, according to a recent Congressional Budget Office analysis of data from 2006, the most recent year for which data are available. That's the same as in 1982, after the Reagan tax cuts, and 2¢ less than at its peak under Clinton. For the top 20% of taxpayers, the average rate is higher. 26¢. 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VW N m .p T9 x f N II Mw f« OOOd 00000,0000 -- n e - -- -- (00 in.. r 0 E � LL OOOOOOOOOOOOOIO- ^ I^ �w _ -lib ] 9 O Is m e'a �Em ✓ 88 NNNNNNN N 88888 N E2 - `o ■ Ow 000000000000 - - - - -- O o O no i__ $ e -e.0 w NN g 1 ow LL .ni wwww w '. w� , w ww w w __. W . rco:rcrcrcrcrcrcrcM _ 1 jr7 woo Ooo o ° i ce' f< Vie;:' 9 9 : 1 H —_ _ 0-- O00000000 «Om j III i um p. 111 o - .: 4...:i - Q c w w K Q U i .K H 1 O 0 VNo mO���cwmmmP°m m m °mm$m8 ry m NINNNNNNNNNNNNNINNNNNN 00000 Budget Workshop Agenda July 6, 2010 at 1:00 PM: Health Benefits Plan Issues, Modification to Position Schedule, Cost of Living Adjustment/Considerations. Health Benefits Plan Issues: G. Looney & E. Hyde — • Discuss Employee Health Benefits Plan Issues • Active Employees Coverage and Costs • Retirees and Spouse /Dependent Coverage and Costs • Discuss Coverage Costs for families with multiple active employees on the plan Benefit Cost Discussions: • Still unknown regarding President's final changes and modifications • Estimate of cost continues to rise from initial estimate of $2.7M to $2.95M (estimate based upon known changes and pending modifications as well as increased cost during 2009/2010 budget year in medical claims). Increase from $2.2M to $2.95M of $750,000 (approx) • Active employee cost remain at $0, or employees pay $100 per month • Active employee spouse and dependent cost increase to $300 per month (Spouse) and $300 per month (children) or a per capita charge for each child additional $300 per child above 2 children. • Retiree cost increase to $300 per month and Spouse increase to employer cost approx $885 per month • Retiree no longer eligible for HRA benefit • Coverage cost for Active Married employees to increase from $0 to $150 per month per 1 of the employees (not $150 each). Modification to Position Schedule: • Road & Bridge — Maintain Certified Mechanic position request as permanent position. • Road & Bridge - One merit increase of 2.5% for employee receiving noncommercial political subdivision license for pesticides. This employee will increase our personnel to order and dispense chemicals for pesticide spraying. • County Attorney — Reclassification of position from 15.9 to 17.5 (no increase in dollars) to maintain parity in positions. • County Clerk — Reduction of one (1) FT position • Courthouse — Review request regarding three (3) Elected Officials Chief Deputies increasing to Grade 23 after completion of all education, certifications, including documentation of their ability to perform Official's Statutory Duties. Not to exceed 2.5% increase or no more than a 4 Grade increase as outlined by the Court regarding promotions practice /policy 92.5% max). Each of offices have more than 5 personnel. (Have not changed Position Schedule on this one) 1 • Maintenance — Review request for additional position: Housekeeping/ Maintenance at Grade 14.1 • Maintenance — Review request for Promotion of employee to Lead Employee, from Grade 14.4 to Grade 15.4 (5% increase). Change position schedule to reflect the same. • Maintenance — Review request to add PT temporary position for 500 hrs ($5K) • JP2 — One 2.5% increase per Elected Official request (employee has not rec'd any other Discretion Increase). Employee became first Court Clerk Certified by the State. • Tax Assessor /Collector — 2.5% increases for two employees who have completed certification for Registered Texas Collector. Completed over 137 hours of classes and passed all final exams. • District Clerk — Review request for additional dollars in PT line item. Increase from $10K to $18K to allow for perm PT position. • Sheriff— Review request for one (1) additional Deputy position, budgeted at 21.5/5 for Master Peace Officer. (increases total deputies from 16 to 17 total) • Sheriff— Review request for one (1) 5% merit increase due to additional job responsibilities and becoming the Dispatch Supervisor (10 dispatchers). • Sheriff— Educational increases in SO and Jail (6 -10 personnel @ 2.5 %). HR requesting to have a line item planned for educational increases versus trying to place with specific personnel as this changes throughout the year. Planned vs. Actual employees tend to change during the budget year due to employee personal choices regarding education. A line item for a number of educational increases planned which then can be budget adjusted to the correct line item and correct personnel. • Human Resources — Review and discuss request for PT position to change to FT position and increase from Grade 17 to Grade 22. Request based upon the retirement of current employee during 2010 -2011 Budget year. If retirement date is changed, request removed. • District Judge Emerson — Show change in one Court Reporter FT position to be reduced to PT position. Cost of Living Adjustment/Considerations: COLA as of June 17, 2010 included numbers as of May 1, 2010. June's Index should be available by July 19, 2010. The index continues to rise each month so I will continue updating the Court until the Budget nears completion. Best estimate of the Index for comparison August to August is an approximate 3% increase. Based upon the 09% proposed increase in the Medicare tax reform, Obamacare cost increases to Employer Health Care Benefit Plans, and the approximate 3% COLA, I am requesting the Court to consider a total of a 5% increase across the board for employees. To help decrease the cost of this across the board increase please consider the following changes: 2 • Increase employee spouse and dependent costs (approx savings $202,896) • Increase Retiree spouse coverage from $200 to employer full cost (approx) $885 (approx cost savings ($28,188) • Increase Retiree coverage from $200 to $300 per month (approx savings $31110) • Decrease sick day accruals from 8 hours per month to 4 hours per month (reduce from 12 days to 6 days annually) (approx cost savings $288,000) Approximate cost savings to attempt to offset increased Employee Health Benefit Plan without increasing Active Employee cost - $550,194 3 N a❑a, mCDN0WNn N O l+i ca O cci Oi m ° n j nr- r- Dm oo ?ry a" N N N OD N O m N OD CO CA CD 01 C- Co of CA 07 CO 8 CO 0 CO J m n nn CD CD OmCO O 4 N N N H rn tn W C .0 o.- m0 i 0) c < N N N n C A 0 a) O C O N n m m o NN 0 Z 0 NN • Co -❑ nl y CO O m o n o 0 N O CO N 0 O CI V O n m f(! co o) M co 7 9 ° g i,7 o ON a N N N CO W 1 4 d'T ?CD ( 0000 V 0)1nN G 0) W r ^N ° " an n� co co O a; co rn a m rn9 oa �. • aO Ts .0E ° v E aonn� ° a o v> nS Q 7 rri _ 0 O 4 � S .. Oj :- • 1 1 03 0 t L. • 0 ja � N GE V e 8 NNN LLL O , C O � • c 1 a c at x L° m 3 o a mgn r o 00 Ai z a ch. 1 n Z 1 A R E $ A. Question 0: All Departments requested budgets for2010 -11 compared to last years approved budgets - no capital Included. Fund 10 only. Approved Requested 2009 -10 2010 -11 DEPARTMENT Budget Budget County Judge $ 93,475.00 $ 93,991.00 Comm Court $ 381,700.00 $ 379,945.00 Election Services $ 267,278.00 $ 290,299.00 County Clem $ 566,830.00 $ 575,567.00 Records Mgmt $ 131,923.00 $ 132,748.00 Crt Appt Civil My $ 183,944.00 $ 170,000.00 IT $ 374,306.00 $ 359,092.00 Non Departmental $ 559,850.00 $ 454,350.00 County Court $ 144,347.00 $ 110,896.00 County Court At Law $ 305,798.00 $ 336,687.00 County Court at Law HB 66 $ 99,657.00 $ 99,657.00 Court Compliance $ 110,562.00 $ 106,141.00 Jury $ 66,500.00 $ 89,500.00 218th Dist Court $ 320,438.00 $ 331,732.00 198th Dist Court $ 284,832.00 $ 287,382.00 Jail Court Expense $ 49,000.00 $ 49,000.00 Crime Victim Rights Coord 5 68,178,00 $ 71,880.00 216th DA $ 198,723.00 $ 207,919.00 198th DA $ 210,000.00 $ 210,000.00 (note: Have not received new budget request) District Clerk $ 460,609.00 $ 460,258.00 JP1 $ 122,601.00 $ 123,309.00 JP2 $ 122,298.00 5 121,633.00 JP3 $ 121,004.00 5 121,744.00 JP4 $ 135,627.00 $ 136,393.00 County Attorney $ 588,818.00 $ 592,814.00 Special Prosecutor $ - $ - Human Resources $ 183,839.00 $ 200,958.00 County Auditor $ 275,615.00 $ 294,51700 County Treasurer $ 135,790.00 $ 136,861.00 Tex Assessor $ 608,906.00 $ 612,560.00 Custodial & Grounds $ 356,521.00 $ 366,320.00 Jail Maint $ 131,374.00 $ 138,642.00 County Jail $ 2,731,727.00 $ 2,778,608.00 Bldg Maint $ 201,004.00 $ 215,004.00 Const 1 $ 62,698.00 $ 62,840.00 !! Coital 2 $ 62,538.00 $ 62,909.00 Const 3 $ 63,105.00 $ 61,440.00 Const 4 $ 59,805.00 $ 59.805.00 Sheriff $ 4,145,379.00 $ 4.133,215.00 Sheriff Office Annex $ 26,800.00 Juvenile Prob $ 1,023,792.00 $ 1,017,647.00 216th Adult Prob $ 67,604,00 $ 12,200.00 DPS $ 51,479,00 $ 51,785.00 City County Operations $ 442,014.00 $ 442,063.00 Health & Emergency Sery $ 162,146.00 $ 266,215.00 Environmental Health $ 352,318.00 $ 354,410.00 Animal Control $ 362,339.00 $ 365,322.00 County Sponsored Activity $ 304,769.00 AG Extension $ 222,416.00 $ 220,333.00 HC Youth Exhibition $ 145,793.00 $ 111,050.00 TOTAL $ 18,119,269.00 $ 18,204435.00 I 1d I don't have the KCAD budget nor do I know what Amos is going to do. This also does not include any raises or longevity, but it does ndude the increase in retirement on the current salaries. The retirement went from 11% to 11.0516 which is not very significant. Also in the DA's budget amount, I have Included a 19% Increase for health insurance as I have to send his total budget 10 all of the other counties and I didn't want to estivate low. I hope this helps you, but If you requrie any additional ilfomiation or if you want me to send the whole PDF to your computer at home, please lel me know. WORKSHEET FOR QUESTIONS REQUESTED BY COMMISSIONER OEHLER AS OF JUNE 23, 2010 Question 1: Sales tax revenue for 2008 -09 competed to sales tax revenue 2009 -2010 TOTAL AMOUNT COLLECTED FOR 2008-09 $ 2,888,787.00 TOTAL AMOUNT ESTIMATED FOR 2009 -2010 $ 2,570,227.00 ESTIMATED SHORTFALL $ 31$,580.00 TOTAL AMOUNT COLLECTED THRU JUNE 2010 $ 1,882,425.00 Question 2: Fines & Fees Total Revenue 2008 -09 compared to 2009 -10 year to date as well as total collected for 2008 -09 ACTUAL 2008 -09 2009 -10 COLLECTED Year to Date Year to Date 2008 -09 06/23/2009 06/23 /2010 $ 2,122,486.00 $ 1,475,427.00 $ 1,587,362.00 Question 3: Projected dollar amount shortfall or excess end of present budget 2009 -10 2009-10 2009-10 2009 -10 CURRENT CURRENT CURRENT BUDGET AMT BUDGET AMT BUDGET REVENUE EXPENSES EXCESS $ 18,216,571.00 $ 15,119,288.00 $ 97,303.00 2009-10 2009-10 2009 -10 PROJECTED PROJECTED PROJECTED REVENUE EXPENSE EXCESS/SHORTFALL $ 17,400,115.00 $ 18,787,581.00 $ 612,534.00