HomeMy WebLinkAbout2005-01-28 Budget Work Sesseion
NEW HANOVER COUNTY BOARD OF COMMISSIONERSBOOK 30
BUDGET WORK SESSION, JANUARY 28, 2005 PAGE 233
ASSEMBLY
The New Hanover County Board of Commissioners held a Budget Work Session on Friday, January 28,
2005, at 2:00 p.m. in the Conference Room of the Wilmington International Airport, 1740 Airport Boulevard,
Wilmington, North Carolina.
Members present were: Chairman Robert G. Greer; Vice-Chairman William A. Caster; Commissioner
William A. Kopp, Jr.; Commissioner Nancy H. Pritchett; County Manager, Allen ONeal; Deputy County Attorney,
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Kemp Burpeau; and Clerk to the Board, Sheila L Schult.
Commissioner Ted Davis, Jr. was absent.
Others present were: Budget Director Cam Griffin; Senior Budget Analyst Norma Troutman; Budget
Analyst Donna Seal; Finance Director Bruce Shell; Assistant County Manager Patricia A. Melvin; Assistant County
Manager Dave Weaver; Sheriff Sidney A. Causey; Chief Deputy W. T. Parker and Public Information Officer,
Mark Boyer.
Chairman Greer called the meeting to order and requested County Manager ONeal to present a budget
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overview for FY 2005-2006.
PRESENTATION AND DISCUSSION OF THE FY 2005-2006 BUDGET
County Manager ONeal began the presentation by informing the Board that the projections in the budget
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overview were estimates and will be more accurate as the budget process moves forward. He advised that Staff has
been directed to prepare a budget without a tax increase.
Finance Director Bruce Shell reported that the County remains in strong financial standing with an AA
bond rating and financial credibility. He provided the NHC Fund Balance Analysis as of June 30, 2004:
Undesignated Fund Balance$45,853,905
County Expenditure Budget (General Fund)$228,654,743
State required fund balance at 8% 18,292,379
County Commissioner Goal of 16.6% 38,116,746
Amount over County Goal 7,737,159
Appropriated Fund Balance for FY 04-05 as of 12/31/04 11,373,655
Note: The Fund Balance is not expected to decrease by $11,373,655. The impact will not be known until
the year is completed by comparing actual revenues to actual expenditures.
In further discussion of appropriating money from the fund balance, Finance Director Shell informed the
Board that appropriating $1.5 million from the fund balance would not negatively affect the bond ratings or the
strong financial position held by the County.
In further discussion of the fund balance, County Manager ONeal explained that State Law does not
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actually require local governments to have an 8% fund balance. This is a standing policy that was established by the
Local Government Commission, a Division of N. C. State Treasury. However, if a local government drops below an
8% fund balance, the State has the authority to financially operate that government. The 16% fund balance is needed
to maintain the Countys AA bond ratings and financial credibility.
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Budget Director Griffin reported that with the tax rate being a penny less than it was in FY 01-02, holding
the County departmental budgets constant becomes more difficult each successive year. As the population of the
County increases, County facilities and services expand, and inflation increases operating costs to the County.
Departments are currently working on their line item budget requests for FY 05-06. The following are some major
issues the departments anticipate; please note that this is not a detailed or all-inclusive list of issues:
Medicaid –
Medicaid has a major impact on the County budget. In FY 04-05, the amount budgeted for
Medicaid is just over $8 million. Medicaid is 4% of the General Fund budget and equivalent to almost 5
cents of the 68-cent tax rate. Medicaid is an entitlement program, if an individual qualifies, the County
must fund services for them. Counties have no control over what services are provided to Medicaid clients.
An increase is possible, but it is too early to determine the amount of the increase.
Sheriff’s Office –
The Commissioners approved the addition of 37 positions for the Detention Facility.
The impact on the FY 05-06 budget will be $1.6 million, almost equivalent to the value of a penny of the
tax rate. There is the possibility of additional operating costs for the Detention Center as well as plans to
request ten replacement vehicles. Current plans include continuing to fund School Resource Office
positions at a County cost of $644,000.
Health Insurance Cost for County Employees –
It is too early to determine what the cost of health
insurance for County employees will be, but an increase in that cost could impact the FY 05-06 budget.
Property/Liability Insurance –
It is too early to determine the cost of insurance for FY 05-06 but
preliminary estimates predict an increase of at least 15 percent.
NEW HANOVER COUNTY BOARD OF COMMISSIONERSBOOK 30
BUDGET WORK SESSION, JANUARY 28, 2005 PAGE 234
Funding Request from Schools –
The schools are currently working on their FY 05-06 County funding
request, which by law, will be submitted to the County on or before May 15.
•Salary increases for 789 locally funded positions - $1,120,000
•Possible increase in the Teacher’s Supplement is being considered - $600,000
•Possible increase in the County’s portion of health insurance costs - $300,000
•Increase in operating costs for Murrayville /Ogden Elementary Schools
•Assuming a one percent increase in the supplement, the increase in the school budget for the above
would be $2.6 million.
Cape Fear Community College –
The completion of the new Engineering Building on the North Campus
is scheduled for May of 2005. The estimated County budgetary requirement is $667,799.
Department of Social Services –
In addition to the anticipated increase in Medicaid an increase in the
Adoption Assistance Program and Day Care may increase as the necessity for service and eligible clients
increase.
Information Technology –
A countywide upgrade of all telephone systems will provide NHC departments
with state of the art telephone systems and services. This goal will be achieved using a staged approach
over several years, beginning in FY 05-06 and extending through FT 07-08. Preliminary cost estimates for
the entire project is $1 - $1.5 million.
•A replacement of a set percentage of computers in the IT Department is being considered each
fiscal year. The price of computers has decreased to the point that it is often more cost effective to
replace problem computers that are no longer under warranty. A centralized approach will lead to
a better per-unit price and help IT schedule replacement.
Library –
Additional funding for collections - $60,000; an increase in funding for the Law Library by
$10,000 to restore former level of subscriptions and an increase budget for preprocessed material to
improve efficiency in the amount of $40,000.
Inspections –
It is very likely that positions will need to be added to the Inspections Department due to the
number of large projects that are anticipated. There will not be a direct impact on the General Fund, as fees
related to the projects will fund the direct cost of the positions.
Courts –
If a new Public Defender’s Office is established in New Hanover County, the County will be
required to provide office space and perhaps expenditures for miscellaneous needs.
Outside Agencies –
A number of outside agencies have requested funding for FY 05-06 and have been told
to submit their requests in writing in order to be considered.
800MHz Radio System –
On January 10, 2005, the Commissioners approved staff’s recommendation to
contract with Federal Engineering, Inc. to assist the County in assessing the current 800 MHz radio system
and make recommendations for system improvements. The recommendations will be presented to the
Board of Commissioners at their February 21, 2005 meeting.
Tax Department –
The Tax Department is starting the revaluation process. Installation and
implementation of the Tax Computer Assisted Mass Appraisal and Administration System is being planned.
The cost of $1.5 million will be financed over five years and includes the required hardware, conversion,
project implementation, consultation services, and training services.
Capital Improvement Request –
Some of the Capital requests in FY 04-05 were valuable projects but due
to budgetary constraints, no funding was recommended. Projects will probably be requested again in FY
05-06.
Debt Service –
Debt Service will increase in the General Fund by $736,000 between FY 04-05 and FY 05-
06. Debt Service will decrease in the Schools Fund (Fund 125) by $1.5 million between FY 04-05 and FY
05-06.
Elections –
The Help America Vote Act of 2002 has some requirements for counties that may impact the
FY 05-06 budget. The Commissioners will be informed as time frames are set for specific requirements.
Positions –
Departments have listed 41 positions as necessary to support the current level of service, and an
additional 28 to provide an expanded level of service.
Public Safety Training Facility -
Planning efforts are underway for establishment of a Public Safety
Training Facility. Funding will come from Cape Fear Community College, the City of Wilmington, and
New Hanover County. It is anticipated that the County will be asked to fund $3.5 million of the capital cost
of the facility, split between the General Fund and the Fire Service District. If the revenue generated by the
facility is not sufficient to fund operating costs, a portion of these costs may impact future budgets.
Revenue –
The two major increases in revenue in FY 05-06 will be the natural growth in the ad valorem
tax base and sales tax. The current estimate is that the tax base will increase by 3.2 percent. At the current
NEW HANOVER COUNTY BOARD OF COMMISSIONERSBOOK 30
BUDGET WORK SESSION, JANUARY 28, 2005 PAGE 235
68-cent tax rate the increase in the base will result in an increase of $3.6 million in ad valorem tax revenue.
It is estimated that sales tax will exceed the amount budgeted in FY 04-05 and that the increase in sales tax
revenue, between FY 04-05 and FY 05-06 Adopted Budget will be $3.5 million. This estimate will be
reviewed and refined as the process continues.
Budget Director Griffin concluded her report by stating that Budget Issues for the current FY 04-05 are:
•Elections
– Additional funding my be required prior to the end of the fiscal year to appropriate
funds to cover the shortfall for the unanticipated special primary for the District Attorney. There
may be another election as part of the Council of State contest that is currently being appealed to
the State Supreme Court and the possibility of a School and Community College Bond referendum
this fiscal year.
•Medicaid
– The state has indicated that the current FY 04-05 Medicaid budget may not be
sufficient. DSS staff is monitoring Medicaid expenditures and does not feel it is necessary to
request additional funding at this time.
Sales Tax
• – It is anticipated that sales tax will exceed the amount budgeted for FY 04-05.
County Manager O’Neal requested that the Commissioners review the County’s Programmatic Goals and
the list of Capital Improvements and Projects that have been submitted by county staff. He noted that unless
referenced, these projects have not been approved for funding.
Additional items noted were the future of the Law Enforcement Center, consideration of purchase of the
Annex Space, addition of Mental Health/Health space, possible addition of a Public Defender Office, and the School
and Cape Fear Community College Bond referendums.
Finance Director Bruce Shell reported that the school board is requesting a $210 million bond referendum
and Cape Fear Community College is considering requesting a $175 million bond referendum. In order to keep the
County in sound financial standing with the AA bond rating, his recommendation to the Board would be not to
exceed an additional $150 million in debt.
County Manager O’Neal expressed appreciation to the Board for taking time to discuss the upcoming
budget and stated that additional Budget Work Sessions will be needed.
Chairman Greer announced that the Board would meet on Saturday, January 29, 2005, at 8 a.m. in the
Conference Room of the Wilmington International Airport, 1740 Airport Boulevard, Wilmington, North Carolina.
The purpose of the meeting is to discuss bond referendums with the New Hanover County Board of Education and
representatives from Cape Fear Community College.
Hearing no further comments, Chairman Greer adjourned the meeting at 4:55 p.m.
Respectfully submitted,
Sheila L. Schult
Clerk to the Board