Nevada County

Board of SupervisorsFiscal Report

Fiscal year 2004/20052005/2006 Mid Year

2006/2007 Budget Outlook

Board of Supervisors Workshop January 30, 2006

Fiscal report Review Results for fiscal 2004/2005 Results for mid year fiscal 2005/2006 Fiscal recommendations and the upcoming

budget

Desired Outcomes of This Presentation Provide Information To Affirm Your Current Perspective Update Your Perspective to Current Time Discuss Future Needs and Uncertainties and the Alternatives

2004/2005 General Fund Results(Unaudited)

ReservesGeneral Purpose 1,877 State Realignment 300 COP Payments 43 Accumulated Leave Liability 1,650 Information Systems Infrastructure 1,168 Facilities Planning 590 Unfunded Pension Contributions 1,000 Civil LigigationGeneral Plan Update Costs 100

6,728

Reserve for Encumbrances 230

Undesignated 1,840

8,798

2005-06 Plan Beg Balance

6/30/2005

1,877 300 43

1,650 1,168

590 1,000

100 6,728

199

4,347

11,274

Actual 2005-06 Beg Balance

6/30/2005Actual Operating Results State Impacts Budget Adj #1

2004-05Beginning 6/30/04 Undesignated Fund Balance 2,517

Operating ResultsRevenue 50,007 Expenditures (48,603)

1,404

Reserve ChangesAddition of Information Systems Reserve (106) Addition of General Plan Cost Reserve (100) Use of Facilities Planning Reserve 410 Use of Pension Contributions Reserve 191 Reduction in Encumbrance Reserve 31

426

Ending 6/30/04 Undesignated Fund Balance 4,347

General Fund Revenues by Source

Budget ActualTaxes 27,845,000$ 29,788,344$ Fees/Licenses/Chgs for Service 760,040 857,075 Fines/Forfeitures 2,144,697 1,805,691 Interest 306,800 434,389 Intergovernmental 3,426,401 2,709,552 Charges for Service 6,592,141 6,215,254 Misc. Revenues 1,085,690 1,122,805 Other Financing Sources 7,093,566 7,073,554

49,254,335$ 50,006,664$

Other Financing Sources

14%Misc. Revenues2%

Intergovernmental

47%

Charges for Service

12%

Taxes60%

Fines/Forfeiture4%

Interest1%

Fees/LicensesCharges for

Services1%

General Fund Discretionary Revenues

Actual Actual Budget03/04 04/05 05/06

Property Taxes 16,637,758 24,801,867 26,808,000 Penalties & Interest 1,261,216 1,154,125 1,350,000 Property Transfer Taxes 1,263,944 1,613,064 1,867,000 Tax Administration Fees 1,330,408 1,448,207 1,352,600 Sales & Use Tax 3,575,799 3,532,592 3,400,000 Transient Occupancy Tax 244,778 166,312 143,000 Franchise Fees 860,145 799,476 800,000 Moter Vehicle License Fees 181,804 12,404 - Interest Income 236,703 341,213 200,000Other 28,176 42,822 28,000

25,620,731 33,912,082 35,948,600

Other0%

Property Taxes74%

Interest Income1%

Moter Vehicle License Fees0%

Transient Occupancy Tax0% Sales & Use Tax

11%Tax Administration Fees4%

Penalties & Interest3%

Property Transfer Taxes5%

Franchise Fees2%Other

0.1%

Franchise Fees2.4%

Property Transfer Taxes4.8%

Penalties & Interest3.4%

Tax Administration Fees3.3%

Transient Occupancy Tax

0.5%

Interest Income1.0%

Property Taxes73.9%

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

General Fund Expenditures by Category

Budget ActualsSalaries & Benefits 35,747,702$ 35,044,683$ Supplies & Services 11,249,958 10,304,781 Other Charges 5,731,428 5,730,096 Capital Expenditures 1,076,489 655,283 Transfers/Indirect (2,897,071) (3,132,725) Contingency 612,434 -

51,520,940$ 48,602,118$

Transfers/Indirect6%

Capital Expenditures1%

Other Charges10%

Supplies & Services19%

Salaries & Benefits64%

Contingency0%

Expenditures By Department

H.S.A.27%

HCS2%

Information Systems1%

Public Defender1%

Roads6%

Prob/JH4%

Sheriff16%

Solid Waste/WW7%

Transit2%

Non Departmental11%

Adm & Genl7%

Airport1%

Child Support Services3%

District Attorney2%

General Services3%

CDA5%

Insurance1%Library

2%

2005/06 General Fund Revised Plan

ReservesGeneral Purpose 1,877 1,877 State Realignment 300 300 COP Payments 43 43 Accumulated Leave Liability 1,650 1,650 Information Systems Infrastructure 1,168 1,168 Facilities Planning 590 590 Unfunded Pension Contributions 1,000 1,000 Civil LigigationGeneral Plan Update Costs 100 100

6,728 6,728

Reserve for Encumbrances 230 199

Undesignated 1,840 4,347

8,798 11,274

2005-06 Plan Beg Balance

6/30/2005

Actual 2005-06 Beg Balance

6/30/2005

2005-06BudgetPlan

193 700

20 100

1,013

(851)

162

State Impacts2005-06

Budget Adj #1

-

495

495

Remainder ofConsolidated

Budg Adj #1&2

(543)

(543)

(24)

(567)

Balance6/30/2006

BeforeRecommendations

1,877 300 43

1,650 1,361

747 1,000

20 200

7,198

199

3,967

11,364

State Impacts Budget Adj #1

Relief from Pmt of Undesg Fees 170 Full MVLF Gap Pmt (1/2 Budg) 559 Loss of Assessors Grant (234)

495

2005/06 General Fund Revised Plan

ReservesGeneral PurposeState RealignmentCOP PaymentsAccumulated Leave LiabilityInformation Systems InfrastructureFacilities PlanningUnfunded Pension ContributionsCivil LigigationGeneral Plan Update Costs

Reserve for Encumbrances

Undesignated

Balance6/30/2006

BeforeRecommendations

1,877 300 43

1,650 818

1,290 1,000

20 200

7,198

199

3,967

11,364

RecommendedReserve

Additions

1,000

800

1,800

(1,800)

-

New ProjectedBalance

6/30/2006

2,877 300 43

1,650 818

2,090 1,000

20 200

8,998

199

2,167

11,364

Original BudgetProjection6/30/2006

1,877 300 43

1,650 1,361 1,290 1,000

20 200

7,741

230

2,189

10,160

Other Operating Funds

General fund results improve on 2005-2006 budget plan beginning balance

Discretionary revenues continued modest upward trend in 2004-2005

Other operating funds healthy

Affirm Your Current Perspective

Financially Healthy

Q2 2005/2006General Fund Revenues

Budget ActualTaxes 31,918,000$ 16,818,476$ Licenses, Permits & Franchises 868,333 156,355 Fines Forfeitures & Penalties 2,039,703 385,705 Use of Money & Property 277,230 214,540 Intergovernmental Revenues 3,082,792 1,453,251 Charges for Services 6,264,865 3,074,427 Miscellaneous Revenues 1,227,457 108,241 Other Financing Sources 8,515,536 3,096,518

54,193,916$ 25,307,513$

% of Revenue Collected 46.7%

Q2 2005/2006 General Fund Expenditures

Budget ActualSalaries & Benefits 38,742,138$ 18,452,949$ Services & Supplies 10,539,643 4,841,835 Other Charges 5,434,371 1,953,004 Capital Assets 1,587,494 96,115 Other Financing Uses 1,442,431 3,341,415 Interfund Activity (3,769,269) (433,905) Contingency 54,668 -

54,031,476$ 28,251,413$

52.3%

Update Perspective to Current Time

Q2 2005/2006 on target Major prior year and current year events to

date covered

The 2004/2005 Budget perspective is intact

General Fund 2005/06 Budget

Discretionary Revenues

Property Tax74.57%

Moter Vehicle License Fees

0.00%Interest Income

0.56%

Franchise Fees2.23%

Transient Occupancy Tax

0.40%

Tax Adm Fees4.05%

Sales Tax10%

Property Transfer Taxes5.19%

Penalties & Interest3.76%

Other0.08%

Property Tax

15,770,80016,637,758

18,934,904

21,171,323

23,508,000

2002/03 2003/04 2004/05 2005/06 2006/07

Actual Actual Actual Estimated Projected

Property Tax

31,273,000

27,600,904

24,801,867

16,637,75815,770,800

5,866,963

7,765,000

6,429,581

2002/03 2003/04 2004/05 2005/06 2006/07

Actual Actual Actual Estimated Projected

Penalties

1,150,000

1,210,273

1,261,216

1,154,125 1,150,000

2002/03 2003/04 2004/05 2005/06 2006/07

Actual Actual Actual Estimated Projected

Property Transfer Taxes

1,002,984

1,263,944

1,613,064 1,615,106 1,615,000

2002/03 2003/04 2004/05 2005/06 2006/07

Actual Actual Actual Estimated Projected

Property Tax Administration

1,515,0001,483,8831,448,207

1,330,4081,233,333

2002/03 2003/04 2004/05 2005/06 2006/07

Actual Actual Actual Estimated Projected

Sales & Use Tax

3,366,598

3,575,799 3,532,592

3,140,0003,250,000

2002/03 2003/04 2004/05 2005/06 2006/07

Actual Actual Actual Estimated Projected

Transient Occupancy Tax

234,225244,778

166,312

190,236 190,000

2002/03 2003/04 2004/05 2005/06 2006/07

Actual Actual Actual Estimated Projected

Franchise Fees

798,939

860,145

799,476

835,000 835,000

2002/03 2003/04 2004/05 2005/06 2006/07

Actual Actual Actual Estimated Projected

Motor Vehicle License Fee

1,731,444

181,804

12,404 - -

2002/03 2003/04 2004/05 2005/06 2006/07

Actual Actual Actual Estimated Projected

Interest

575,978

236,703

341,213

260,000290,000

2002/03 2003/04 2004/05 2005/06 2006/07

Actual Actual Actual Estimated Projected

Total Discretionary Revenue

25,951,123 25,620,731

33,912,08236,489,532

40,336,000

2002/03 2003/04 2004/05 2005/06 2006/07

Actual Actual Actual Estimated Projected

Discretionary RevenueIs Used For

General Government

34%

Public Assistance

2%Education

2%

Health1%

Public Safety61%

Recap

MVLF to property tax swap provides growth ERAF III Ended Economic driven revenues estimated flat Annexation impacts continues Resources to allocate in 2006/07 at least PAR to final

2005/06 budget

Real Estate Driven Revenues Strong but Expected to Change

State & Federal Budget

November 2005 Election costs to be reimbursed Rural County Sheriff Grant is included First year funded of SB90 claim repayment SB90 Current year is funded Assessor’s grant program is suspended Federal CSS Penalty is funded by State

Ten Year “Strategic Growth” or Infrastructure Plan

State & Federal Budget

IHSS provider costs funded at current participation levels but proposed minimum wage increase could significantly impact costs

Prop 36/SACPA funded at current levels for one year only

Mental Health Services to Special Education Pupils (AB3632) underfunded

State & Federal Budget

Proposition 42 fully funded. However no local funds anticipated until 2008/09

Booking Fees funded as “placeholder” Federal proposal to eliminate federal

participation on reinvested child support incentive funds.

Federal proposal to restrict MediCal reimbursement for Case Management Services.

Property Taxes

Transfer Tax Revenue

1,615,0001,263,944

1,615,1061,613,064

2003/04 2004/05 2005/06 Est 2006/07 Est

Growth PercentageTotal County

14.518.52 10.91 12.53

2003/04 2004/05 2005/06 2006/07 Est

Jail Expansion

Annual operating costs could exceed 2+ million each year

Required Needs assessment Alternatives to extend expansion

requirement

Capital Costs could exceed 10 million

Health & WelfareRealignment

Special Revenues

Fund ProjectedBalance

6/30/2005 6/30/2006

Adult & Family Services 1,307,442$ 1,542,905$ California State Children 1,222,543 1,095,524 Behavioral Health 2,169,729 909,189 Community Health 409,234 464,275 Environmental Health 143,409 187,102 Juvenile Hall 409,167 458,767

5,661,524$ 4,657,762$

4.7

5.75.9

6.86.2

54.64.6

98/99 99/00 00/01 01/02 02/03 03/04 04/05 05/06

1.8

(0.4)

0.9

1.82.1

1.9

2.2

0.4

FY 01-02 FY 02-03 FY 03-04 FY 04-05 FY 05-06 proj. FY 06-07 proj

Mental Health Realignment

With Shift

Without Shift

Indirect Cost Allocation Plan (A87)Total Cost Distributed

06-07 7,431,053

04-05 8,253,203

05-06 7,378,049

Estimate Correction (Rollforward)

05-06 225,018

04-05 1,149,929

06-07 12,373

Safety

0.0%

4.3%

27.2%29.6% 31.2% 31.5%

2002/03 2003/04 2004/05 2005/06 2006/07 2007/08

Cost of Staffing Miscellaneous16.6%

0.0%

2.7%

8.5%

12.0%

16.6%

2002/03 2003/04 2004/05 2005/06 2006/07 2007/08

PERS growth is stabilizing

Vacancy Review

Technology Strategic Plan

Imagine This Initiative

County Staff

973971

1009

1053

2002/03 2003/04 2004/05 2005/06

OPEBs – GASB 45

Upcoming Labor Negotiations

Roads

Road Fund Balances

2,848,0003,032,0003,481,000

5,115,000

8,040,000

12,795,000

2005 2006 2007 2008 2009 2010

Capital Facilities

Capital Facilities Master Plan Preservation of existing assets Expansion requirements Identified needs will likely require COP Staff is considering alternate potentials for

an income stream

Court Transfers

Negotiations protracted Annual Court Facility Payments $200,000 Seismic Issues

Court Transfers moving forward

SAN District Upgrades General Plan Costs West Nile Virus HAVA

Other

Indigent defense

Vigilance

Louise BockKaty EckertTina VernonPamela RaymondLeann WhitakerLaura MattesonRick HaffeyCounty Fiscal StaffAuditor Controller & Staff

THANKS!

Nevada County

Board of SupervisorsFiscal Report

Fiscal year 2004/20052005/2006 Mid Year

2006/2007 Budget Outlook

Board of Supervisors Workshop January 30, 2006