delaware budget process - ud biden school · bank tax cit grt franchise * pit other * 2000-2016...
TRANSCRIPT
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Delaware Budget Process Robert L. Scoglietti Office of Management and Budget October 2, 2015
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…or demystifying how $ are allocated in Dover
Agenda o Budget Process
n Revenue n Appropriations
o Other issues
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Budget Process Revenue
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Delaware’s revenue mix is unique o Relatively low property taxes o No sales tax (no local share)
n State level gross receipts tax o Corporations’ legal home
n Reliance on related taxes & fees
o Non-tax revenues -- lottery & abandoned property
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Delaware Economic & Financial Advisory Council (DEFAC)
o Responsible for preparing & approving THE revenue & expenditure forecast.
o Members appointed by the Governor to serve at their pleasure.
o Membership of DEFAC broadly represents both the public and private sectors of the State’s economy.
o Two Subcommittees: Revenue and Expenditure o Full Council meets 6x/year and ratifies estimates from
subcommittees
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Types of Funds
General Funds
Appropriated Special Funds
Non-Appropriated Special Funds
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Delaware Fiscal Year 2016 Revenue Forecast
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Personal Income Tax, 32.0
Public Utility, 1.3 Realty Tax, 2.2
Lottery, 5.0 Corp. Income Tax, 3.6
Other Tax Revenue 4.4 *Other Non-Tax, 4.7
**Incorporation Revenue, 25.4
Bank Franchise Taxes 2.2
Business Gross Receipts Taxes, 5.6
Abandoned Property, 13.6
*Includes Prior Year Unencumbered Cash Balance.
**Includes Corporate Franchise Taxes, Business Entity Fees, and Limited Partnerships & Limited Liability Corporations.
¢ ¢
¢ ¢
¢
¢
¢
¢
¢¢ ¢
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Changing Revenue Composition
21.9%17.8% 16.7% 17.9% 15.8% 12.6%
39.4%
36.8%32.1% 30.7%
26.4% 32.0%
15.8%
18.9%21.3% 19.3%
23.6%25.4%
7.5%7.0%
5.9%6.1%
6.0%5.6%
5.7%5.4%
4.7%4.0%
2.7%3.6%
6.5% 9.2%15.2%
13.6%
2.2% 5.2% 8.1% 8.1% 8.5% 5.0%
6.2%4.4%
4.7%
1.7%
2.2%4.7%
3.1%2.7%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
1990 1995 2000 2005 2010 2016Fiscal Year
Pct
of G
ener
al F
und
Lottery
AbandonedProperty
Bank Tax
CIT
GRT
Franchise *
PIT
Other
* 2000-2016 Franchise figures include LP/LLC collections.
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DEFAC Revenues FY 2010 - 2018
$3,235
$3,531
$3,359
$3,730 $3,730
$3,955 $3,951 $3,947
$4,059
3,000
3,200
3,400
3,600
3,800
4,000
4,200
FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018
DEFAC 9
$ M
illio
n
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Budget Process Appropriations
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Delaware’s Services are Concentrated at State o All Adult and Juvenile Social Services
n Public Health, Health, Mental Health, Child Support, Aging Services, Medicaid, TANF, Family Services, Unemployment, Vocational Rehab
o All Prosecutorial, Public Defender, and the vast majority of Judicial services
o All Detention (Pre-Adjudication), all Jail (2 years or less) and all Prison facilities
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Delaware’s Services are Concentrated at State o Approximately 70% of Public Education
funding (Operating and Capital) o The majority of Transportation and Public
Transit Services o Largest Police Force in State o 50% of Public Library Construction Funding
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Legislation o Bill
o Amend Code
o Appropriate funds o Amend local government charter o Direct someone to do something
o Joint Resolution o Direct someone to do something o Only in effect during the General Assembly
o Resolution o Ask someone to do something o Statement or declaration
o Constitutional Amendment
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Appropriations Legislation o Appropriations:
n Operating Budget n Capital Budget (Bond
Bill) n Grants – in – Aid
o Epilogue (!)
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Delaware’s Appropriations Legislation o Operating Budget
n Contains operating funding and position strength authorization for agencies, legislature, judiciary, higher education, education.
n Funds and positions are appropriated by line item (Personnel Costs, Travel, Contractual Svcs, Supplies and Materials, Energy, Capital Outlay, Debt Service) or Program (Medicaid, International Trade, Assisted Living)
n Budget is authored by Joint Finance Committee, requires simple majority vote
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Delaware’s Appropriations Legislation (cont’d)
o Capital Improvements Act (Bond Bill) n Appropriates funds for major/minor capital
improvements for state agencies, public schools, Higher Ed institutions
n Also appropriates funds for: o DelDOT (TTF Capital program) o Economic Development (Strat Fund, Port) o Infrastructure /Land Use (Open Space, Farmland,
Water/Wastewater, Drainage) o Specific Funds to Locals
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Delaware’s Appropriations Legislation (cont’d)
o Bond Bill (cont’d) n Authored by Joint Legislative Committee on
Capital Improvements (Bond Bill committee), requires 3/4 approval of Legislature
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Public Education, 33.4¢
Higher Education, 5.9¢
Services for Children, Youth
and Their Families, 4.0¢
Judicial, 2.4¢
Other Agencies, 15.1¢
Health and Social Services, 28.6¢
Correction, 7.3¢
Safety and Homeland
Security, 3.3¢
FY 2016 Operating Budget
18
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Delaware’s Appropriations Legislation (cont’d)
o Grants - In - Aid Legislation n Appropriates operating funds to non-profit social
service agencies and fire/ambulance companies who provide services for Delaware citizens
n Includes the annual subsidy for the county paramedic programs
n Authored by the Joint Finance Committee, requires 3/4 vote majority for approval.
n May see amendments to operating budget in this bill
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o 98% Appropriation Limit n Cannot exceed an appropriation of 98% of
estimated State General Fund revenue for each fiscal year
o 2% Set-Aside n Can appropriate between 98%-100% in
emergency situations o Rainy Day Fund
n Balance of 5% of Gross General Fund Revenue n Can only be appropriated by 3/5 vote
Constitutional and Statutory Spending Limitations
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o Debt Issuance n Fiscal year general obligation debt issue may
not exceed 5% of estimated net General Fund revenue for that fiscal year
n Total fiscal year debt service may not exceed 15% of estimated gross General Fund revenue plus Transportation Trust Fund
n No new debt obligation can be incurred if the maximum annual debt payments exceeds the state’s cumulative cash balances
Constitutional and Statutory Spending Limitations
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Governor’s Recommended Budget o The Recommended Budget is
the Governor’s “Turn at the Plate” n POLICY/POLITICS -
Opportunity to Show How Resources Will Be Allocated to Implement the Vision Presented in the State of the State
n FINANCIAL - Opportunity to Present Financial Plan
n STATE OPERATIONS - Must Provide for General Operations of the State
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Governor’s Budget Development – Early Fall o Validate financial principles o Review Revenues, Sept. DEFAC is key o Identify “Door Openers” o Review Tax policy o Provide framework for policy development
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Door Openers n Debt Service n Employment Costs – Salary, Pension, Health n Medicaid n School Unit Growth n Funding Legislative Initiatives n Federal Mandates
o MMIS o Federal oversight (DPC, DOC)
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Door Openers: Medicaid Eligibles
25
-
50,000
100,000
150,000
200,000
250,000
FY 10 FY 11 FY 12 FY 13 FY 14 FY 15
173,771
193,633 207,067
212,693 217,658 224,198
Medicaid Average Monthly Eligibles
Average Monthly
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113,
924
114,
276
115,
103
116,
277
117,
098
118,
419
119,
780
120,
591
121,
763
121,
921
6,56
7
7,58
0
8,51
2
8,62
6
9,17
3
9,52
5
10,3
22
10,4
38
11,0
78
12,5
21
100,000 102,500 105,000 107,500 110,000 112,500 115,000 117,500 120,000 122,500 125,000 127,500 130,000 132,500 135,000 137,500
05/06 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15
Enr
ollm
ent
School Year District Charter
120,491 121,856 123,615 124,903
126,271 127,944
130,102 131,029
132,841 134,442
Door Opener:Enrollment Growth: PK - 12th Grade
Excludes DAFB students
24 Charter Schools
19 School
Districts
26
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Timetable – Governor’s Budget Development
o August-September (Budget Guidelines/Target) o October (Budget Requests From Agencies) o November (Budget Hearings) o December (Meetings with Governor, DEFAC) o Early January (Budget Director reviews budget with
Cabinet Officials) o Late January (Governor presents budget to Legislature)
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Timetable – Legislative Budget Development
o February-March (Joint Finance Committee, Bond Bill Committee holds Public Hearings)
o April-May (Joint Finance Committee Mark-Up)
o June (JFC Mark Up continues, Bond Bill and Grant in Aid)
o June 30th (Budget, Bond and Grant-In-Aid Bill passes the Legislature and Governor signs)
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Major Actors in the Budget Process Legislative Branch o General Assembly
n Sets appropriations for state government
o Joint Finance Committee (JFC)/Joint Bond Bill Committee n Reviews & marks up
Governor’s budget n Proposes budget for
consideration by legislature o Office of the Controller
General n Counterpart to OMB n Staffs to JFC & Bond Bill
Committee
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Joint Appropriations Committees o Structure
n 2 committees – JFC, Bond n Chairs rotate n 6 House/6 Senate n By politics, 8 D, 4R
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JFC Markup o “Governor proposes and the Legislature disposes” o Use Governor’s Recommended Budget as blueprint o Use Governor’s Budget as starting point for motions
n Very important to get Gov Budget voted in, takes 7 to vote it out
o Usually 10-15 major issues n Salary n Policy – enacted programs n Operating n Caucus members issues
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FY 2015 Recommended Financial Plan
32
General Fund Operating Budget $3,908.4 million
Transportation Trust Fund Budget $344.9 million
Grants-in-Aid $43.0 million
Bond and Capital Improvements Act $456.3 million - State Capital Projects……………………..$247.9 million - Transportation Projects…………………..$209.3 million
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Where do I find…..? Item Location Municipal Street Aid/Community Transportation Funds
Bond Bill, DelDOT
Drainage Bond Bill, DNREC “Resource Conservation and Development”
Libraries Operating and Bond bill, Dept of State Volunteer Fire/Ambulance funding Grant in Aid Fund to Combat Violent Crime Operating budget, DSHS SALLE Grant in Aid LEPC Operating budget, DSHS Water/Wastewater Bond bill, DNREC Housing Development Fund Operating budget, Bond bill, DSHA Downtown Development Districts Bond bill, DSHA “Urban Redevelopment” Tourism Operating Budget, DEDO (Executive)
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Final Thoughts
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Long Term Challenges
o Infrastructure o Revenue
n Abandoned Property n Lottery
o Aging population o What level of services do taxpayers want
and are willing to pay for?
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Budget Development – Other Thoughts o Budgeting is a process. Those who succeed are
experts in not only the policy but the process. o Numbers always have to be correct. o Show enough detail to get policy makers to
understand the issue but not too much to lose them. o KNOW your issue but also know how it affects
people. o Compromise and negotiation lead to more
constructive longer term relationships in Legislative Hall
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Questions??