the county budget - maca home budget presentation.pdftype of property value change market value...

THE COUNTY BUDGET

Presenters: Bob Meyer, Blue Earth County Administrator

Kyle Oldre, Rock County Administrator

MACA Technical Meeting

July 19, 20181

BUDGET SCHEDULE

• Start early –September comes quickly

• Allow plenty of time to work with department heads and

the Board

• Look for and develop budget talking points throughout the

process

2

Blue Earth County

Budget Calendar

Dates Description Responsible Party

Wednesday, March 14, 2018 Send out employee time allocation worksheets to supervisors Payroll

Wednesday, March 21, 2018 Employee allocation worksheets returned to Doreen Departments

Wednesday, March 28, 2018 Payroll budget projection updated for salaries/benefits Payroll

Wednesday, April 04, 2018 Send out budget materials to departments. Finance

Friday, April 20, 2018 Roll Budgets to Level 2 (Level 1 users locked out END OF DAY) Finance

Friday, May 11, 2018 Departmental budget changes due to Finanace Departments

Friday, May 11, 2018 New Position Requests due to County Administrator Departments

Friday, May 25, 2018 Deliver preliminary budget changes to County Administrator Finance

Month of June Scheduled department budget meetings Departments/County Administrator/Finance

Friday, July 20, 2018 Preliminary Budget document due Finance

Month of August Commissioner Budget workshops Board of Commissioners/County Administrator

Friday, September 14, 2018 Final changes for Preliminary Levy and Budget due County Administrator

Tuesday, September 25, 2018 Approve 2019 Preliminary Levy and Budget Board of Commissioners

Friday, November 30, 2018 All final changes needed for Adopted budget Administrator/Departments

Tuesday, December 11, 2018 Budget Hearing County Administrator

Tuesday, December 18, 2018 Adopt Final 2019 Levy and Budget Board of Commissioners

3

ROCK COUNTY BUDGET TIMELINE

• Early July review mid-year numbers with departments

• Prepare departmental budgets with Salary and Labor additives

provided

• Departments develop budgets and submit to administration end of July

• Budget Committee review requests and meet with department heads

early August

• Presentation to County Board 2nd meeting in August completed in

early September with the adoption of the Preliminary levy

• Review late year items for changes and adopt final levy in December

4

BUDGET SCHEDULE

• Start early –September comes quickly

• Allow plenty of time to work with department heads and

the Board

• Look for and develop budget talking points throughout the

process

5

SIGNIFICANT CHANGES TO THE 2018 BUDGET

• Construction of final phase of CSAH 12 from CSAH 17 to TH 83.

• Begin demolition and reconstruction of Government Center ramp.

• Begin construction of Government Center building addition.

• Additional staffing added to departments to address service demand.

(County Attorney, Community Corrections, Taxpayer Services, Sheriff,

and Human Services)

• Additional costs for Mental Health treatment due to legislative change

to state/county cost share model.

• Increases in staff wages and health insurance premiums.

Example of talking points from our Budget Presentation

6

MAJOR 2018 CAPITAL PURCHASE INITIATIVES

• $6,800,000 Government Center Ramp

• $5,200,000 Partial cost of Government Center Addition

• $300,000 St. Clair Highway Shop Improvement

• $300,000 Tandem Trucks

• $200,000 Tax System Replacement

• $175,000 Sheriff Squad Cars

• $150,000 County Attorney Paperless System

• $125,000 Air Handler Unit/Exhaust Mankato Highway Shop

Example of talking points from our Budget Presentation

7

COMMUNICATING WITH YOUR BOARD

• Introducing the budget

• Try to keep them at a high level.

• Focus on the big picture and the policy objectives they want to see accomplished.

• Highlight challenges and opportunities.

• Budget and spending updates throughout the year

• Preparing new board members

8

-13,650,606-312,785 0Excess of Revenues and Other SourcesOver (Under) Expenditures and other uses 611,146 -91,850-10,133,057 -13,444,095

Revenues

LOCAL TAX LEVY 34,751,280 36,836,356 20,789,469 4,635,335 8,655,517 2,756,035 0

TAX PENALTIES & INT. 150,000 155,000 155,000 0 0 0 0

OTHER TAXES 8,195,452 8,156,701 205,801 6,000,000 0 0 1,950,900

LICENSES & PERMITS 311,300 318,360 318,360 0 0 0 0

STATE SHARED REVENUE 3,626,446 3,444,935 2,996,800 423,586 19,444 5,105 0

STATE REVENUE 29,917,155 30,070,741 918,489 21,801,000 7,199,727 151,525 0

FEDERAL REVENUE 9,064,841 8,605,678 520,500 0 8,083,178 2,000 0

FEES FOR SERVICES 8,614,426 9,702,012 2,913,952 1,014,500 5,558,560 215,000 0

FINES & FORFEITURES 361,250 365,250 364,750 0 500 0 0

GIFTS & CONTRIBUTION 27,500 27,100 27,100 0 0 0 0

INTEREST INVESTMENTS 810,000 1,010,000 1,010,000 0 0 0 0

MISC REVENUE 1,154,945 1,101,645 959,591 23,304 95,350 23,400 0

REIMBURSEMENTS -261 -178 -178 0 0 0 0

Total Revenues 96,984,334 99,793,600 31,179,634 33,897,725 29,612,276 3,153,065 1,950,900

Expenditures

PUBLICAID ASSISTANCE 9,056,369 9,021,818 0 0 9,021,818 0 0

PERSONAL SERVICES 41,359,921 42,793,719 21,615,148 4,490,474 16,672,397 15,000 700

OPERATING EXPENSES 2,015,834 1,766,066 905,169 177,470 682,827 0 600

UTILITIES 712,650 801,000 636,000 165,000 0 0 0

CONTRACTS & FEES 30,437,323 29,843,419 3,495,894 24,569,358 541,467 0 1,236,700

REPAIR & MAINTENANCE 1,410,214 1,737,630 1,412,780 237,150 87,700 0 0

TRAVEL 468,481 473,491 220,267 22,602 226,622 0 4,000

COMMUNITY SUPPORT 381,639 389,139 389,139 0 0 0 0

ALLOCATED OVERHEAD 5,380,936 5,927,988 922,429 242,548 4,763,011 0 0

SUPPLIES 2,495,285 2,536,614 611,883 1,727,400 197,331 0 0

BUILDING IMPROVEMENT 13,239,300 13,941,000 0 700,000 0 13,241,000 0

EQUIPMENT PURCHASES 3,436,229 6,179,296 5,508 985,500 683,150 4,505,138 0

DEBT SERVICE 1,921,474 3,288,659 2,311,288 0 0 28,371 949,000

INTEREST CHARGES 689,843 915,997 610,135 0 0 0 305,862

REIMBURSEMENTS -5,771,107 -6,261,141 -3,100,584 -170,000 -2,990,557 0 0

Total Expenditures 107,234,391 113,354,695 30,035,056 33,147,502 29,885,766 17,789,509 2,496,862

Excess of Revenues Over (Under)

Expenditures -10,250,057 -13,561,095 1,144,578 750,223 -273,490 -14,636,444 -545,962

Other Financing Sources

OTHER FINANC SOURCES 0 0 0 0 0 0 0

TRANSFERS IN 3,861,134 4,073,034 306,745 1,157,927 600 2,061,800 545,962

TRANSFERS OUT -3,744,134 -3,956,034 -840,177 -2,000,000 -39,895 -1,075,962 0

Total Other Financing Sources 117,000 117,000 -533,432 -842,073 -39,295 985,838 545,962

Report: B300BLUE EARTH COUNTY COUNTYWIDE BUDGETFor 2019 as of 5/23/2018

Building & Capital

PurchasesHuman Services County Ditches2019

Total Budget2018

Total Budget Public WorksGeneral Fund

9

DEPARTMENT 2017 2018 DIFFERENCE % +/-

COUNTY BOARD 166,935 176,259 9,324 5.59%

DISTRICT COURT - 25,000 25,000 0.00%

COUNTY ADMINISTRATOR 171,291 177,129 5,838 3.41%

EMERGENCY SERVICES 31,672 32,945 1,273 4.02%

AUDITOR-TREASURER 100,223 95,064 (5,159) -5.15%

INDEPENDENT AUDIT 45,000 35,000 (10,000) -22.22%

DATA PROCESSING 178,239 208,379 30,140 16.91%

ELECTIONS 25,000 25,000 - 0.00%

ATTORNEY 193,288 202,650 9,362 4.84%

LAND RECORDS 217,963 243,288 25,325 11.62%

BUILDING MAINTENANCE 226,627 234,968 8,341 3.68%

VETERANS SERVICE OFFICER 32,028 32,650 622 1.94%

SHERIFF 777,609 801,676 24,067 3.10%

CORONER 10,000 10,000 - 0.00%

PRISONER CARE 100,000 150,000 50,000 50.00%

CORRECTIONS 91,000 92,500 1,500 1.65%

120,935 135,466 14,531 12.02%

EDGERTON AMBULANCE 500 500 - 0.00%

JASPER AMBULANCE 1,300 1,300 - 0.00%

ROCK COUNTY AMBULANCE 15,000 15,000 - 0.00%

SWHHS PUBLIC HEALTH 104,135 118,666 14,531 13.95%

55,920 55,920 - 0.00%

SW MN ARTS & HUMANITIES 1,000 1,000 - 0.00%

GREEN EARTH PLAYERS 1,000 1,000 - 0.00%

COUNCIL FOR ARTS & HUMANITIES - - - 0.00%

SW INITIATIVE FOUNDATION 2,920 2,920 - 0.00%

HISTORICAL SOCIETY 35,000 35,000 - 0.00%

AG SOCIETY 16,000 16,000 - 0.00%

SENIOR CITIZENS/RSVP 26,204 26,204 - 0.00%

VETERANS MEMORIAL BLDG 63,174 50,074 (13,100) -20.74%

EXTENSION 124,881 127,612 2,731 2.19%

1,940 1,940 - 0.00%

SOUTHERN MN TOURISM ASSN 500 500 - 0.00%

MINNESOTA LOGOS 1,440 1,440 - 0.00%

- 135,000 135,000 0.00%

GENERAL FUND 2,759,929 3,074,724 314,795 11.41%

LIBRARY 295,780 310,292 14,512 4.91%

ROAD AND BRIDGE 811,527 900,000 88,473 10.90%

WELFARE 1,231,994 1,283,658 51,664 4.19%

PLANNING AND ZONING 10,151 10,151 - 0.00%

LANDFILL STATE GRANT - - - 0.00%

ENVIRONMENTAL OFFICE - - - 0.00%

AG INSPECTOR 11,209 11,777 568 5.07%

WATER PLAN 5,600 6,010 410 7.32%

LANDFILL 26,960 27,938 978 3.63%

DEBT SERVICE 355,157 349,599 (5,558) -1.56%

2012 GO EQUIPMENT BOND 179,600 176,300 (3,300) -1.84%

2012 GO REFUNDING BOND 126,600 124,500 (2,100) -1.66%

LISMORE TELEPHONE NOTE 37,800 37,800 - 0.00%

2014 GO CAPITAL IMPROVEMENT BOND - - - 0.00%

2015 GO TAX ABATEMENT BOND - - - 0.00%

2015 GO CAPITAL IMPROVEMENT BOND 11,157 10,999 (158) -1.42%

TAX ABATEMENT LEVY 23,701 11,617 (12,084) -50.99%

- 11,617 11,617 0.00%

RESERVES 132,094 196,000 63,906 48.38%

TOTAL LEVY 5,637,142 6,153,828 516,686 9.17%

STATE AID 167,650 520,654 353,004 210.56%

NET TAX 5,469,492 5,633,174 163,682 2.99%

APPROPRIATIONS

CULTURE

TOURISM

CAPITAL PURCHASES

NEW VISION - HILLS (YEAR 2 OF 10)10



• Try to keep them at a high level.

• Focus on the big picture and the policy objectives they want to see accomplished.

• Highlight challenges and opportunities.

• Spend some time on tax assessment data and its potential impact on levy decisions


• We do quarterly revenue/expenditure reports and fund balance reports at each county board meeting


11

RESIDENTIAL

HOMESTEADS

COMMERCIALAGRICULTURAL

7.09%

25.63%

0.21%

1.98%

27.78%

7.69%

0.36%

27.00%

0.01% 2.26%

2018 Taxes Payable:

NTC by Major Property Type

4+ units

comm/ind

misc. nonhmstd

pub util

res homestead

res nonhmstd

SRR

all ag (incl HGA)

managed forest

personal prop

12

CHANGES IN ASSESSED VALUES IMPACT TAX STATEMENTS

▪ Change between 2017 and 2018

Estimated Market Values *

* Countywide changes – excluding new construction amounts

Residential Homestead Increased 8.40%

Commercial/Industrial Increased 1.60%

Apartments Decreased .10%

Agricultural Increased .50%

13

Average impact assuming valuation changes based on market conditions

(excluding new construction)

IMPACT OF 7 .99% LEVY INCREASE ON THE COUNTY PORTION OF THE TAX BILL

Type of PropertyValue

Change

Market

Value

Annual Cost

Change

Residential Homestead /

Ag Homestead House, Garage & 1st

Acre

8.40%

increase

$76,000 $17 Increase

$193,800 $72 Increase

$300,000 $113 Increase

$400,000 $153 Increase

Agricultural Non-Homestead Land .50%

increase

$270,000 $18 Increase

$558,500 $39 Increase

$1,000,000 $71 Increase

$2,700,000 $190 Increase

Commercial/Industrial 1.60%

increase

$150,000 $23 Increase

$300,000 $66 Increase

$672,600 $149 Increase

$1,000,000 $225 Increase 14

43.902% 43.994%

38.748%37.166% 38.073%

39.100% 39.520%

20.000%

30.000%

40.000%

50.000%

60.000%

70.000%

2012 2013 2014 2015 2016 2017 2018

BLUE EARTH COUNTYTAX RATE 2012-2018

15

ROCK COUNTY TAX RATES 2018

16

ROCK COUNTY PROPOSED NET TAXES PAYABLE IN 2018

12.20%

80.20%

7.60%Residential ($681,323)

Agricultural ($4,486,432)

Commerical/Industrial

($427,550)

Total Net Taxes Paid 2018: $5,595,30517




• Provide some information periodically.

• We do quarterly revenue/expenditure reports and fund balance reports at each county board meeting

• Again, keep it at a high level.

• No surprises – let them know what things have or are likely to impact the budget.

• Make sure they know you are monitoring the budget status

• Review the county audit/early in the year if possible


18





• Recognize they probably have a limited idea how much we do (i.e. spend)

• Provide them the lay of the land – Departments, key funding streams, major

spending categories, HS complexity, debt, levy trends, capital and technology,

market value information.

• Arm of the state – mandates drive spending.

23

BUDGET “FAST FACTS”

Excerpt from our budget hearing presentation –shown annually –

A significant portion of the County’s budget is used to provide programs and services mandated by the state or federal governments.

24

PRIORITY AREASPublic Safety including probation, prosecution, jail staffing and dispatch

Core Human Services including mental health and child protective services

Transportation Improvements

Technology

The following slides are excerpts from our budget hearing presentation

25

2018 BUDGET: $117,067,396REVENUE, TRANSFERS IN & OTHER

FINANCING SOURCES

Transfers,

3,845,712,

3%

Property Tax

Levy, $34,751,280

, 30%

Sales Tax,

$6,000,000 ,

5%

State & Federal

Revenue,

$47,253,939 ,

41%

Use of Fund

Balance,

$11,571,853 ,

10%

Fees for Services,

$8,614,426 ,

7%

Other Revenue,

$5,030,186 ,

4%

26

General Fund,

$27,849,141 , 24%

Provided to Fund

Balance,

$1,321,607 ,

1%

Public Works &

Parks,

$32,819,995 , 28%Ditch , $2,503,211

,

2%

Building & Capital,

$15,468,059 , 13%

Human Services,

$33,386,671 , 29%

Transfers,

$3,718,712 ,

3%

2018 BUDGET: $117,067,396

EXPENDITURES, TRANSFERS OUT & OTHER FINANCING USES

Administration, County Attorney,

Sheriff’s Office, Environmental

Services, Taxpayer Services, Library

and other departments

27

CAPITAL IMPROVEMENT PLANS

• Important tool for planning and budgeting

• Use to designate/commit a portion of fund balance

• Gets departments to plan for replacements

• Makes the board aware of issues they may be facing

• Potentially identify funding streams for projects

28

BLUE EARTH COUNTY

HIGHWAY DEPARTMENT

2018-2022

CAPITAL IMPROVEMENT PLAN

County Board

Drew Campbell

Vance Stuehrenberg

Mark Piepho

Will Purvis

Kip Bruender

District

1

2

3

4

5

County Engineer

Ryan Thilges, P.E. 29

Z40 6631 FURNITURE-PURCHASED 575 575 2,575 600 600 600

DESK 0 0 2,000 0 0 0

2019 2020 2021 2022 2023 2024

21 - CAPITAL PURCHASES

030 - ADMINISTRATION

040 - COUNTY ADMINISTRATOR

CELL PHONES 400 400 400 400 400 400

COLOR PRINTER 1,000 0 0 1,000 0 0

COPY/FAX MACHINE 0 0 0 0 15,000 0

DESKJET PRINTER 0 500 500 0 0 500

DLP PROJECTOR 0 0 1,100 0 0 0

DOCUMENT IMAGING SCANNER/SOFT 0 2,000 0 500 0 500

IPAD 0 2,200 0 2,200 0 2,200

LAPTOP PC 0 1,700 1,700 0 1,700 1,700

LASERJET PRINTER 0 0 0 0 2,500 0

MISC OFFICE EQUIPMENT 10,000 20,000 2,000 2,000 2,000 2,000

POTENTIAL MOVE TO 1ST FL IN 19 & 20

MONITORS 1,000 1,000 1,000 1,000 1,000 1,000

PC'S 1,500 1,500 1,500 1,500 1,500 1,500

TV & CAMERA 11,500 0 1,000 0 1,000 0

3 NEW TV'S @$3500ea, CAMERA FOR AMY

Z40 6630 EQUIPMENT-PURCHASED 25,400 29,300 9,200 8,600 25,100 9,800

CHAIRS 575 575 575 600 600 600

Report #: B600BLUE EARTH COUNTY

2019 - 2024 Capital Purchases

As of 5/23/2018

31

ROCK COUNTY CAPITAL IMPROVEMENT PLAN: 2015-2019

Project 2015 2016 2017 2018 2019

(A) Capital Equipment

Replacements

Rock Highway Department $ 375,000 $ 245,000 $415,000 $325,000 $435,000

(B) Heartland Express Capitol

Equipment$60,000 $60,000 $60,000

(C) Highway Building Garage

Doors$75,000

(D) Courthouse Carpet $125,000

(E) Roads & Bridges – RCHD$4,275,000 $1,590,000 $1,630,000 $1,575,000

2,000,000

(F) CAD @Law Enforcement $90,000

(G) Next Gen 911 $180,000

(H) Rock County Rural Water $5,500,000

(I) Rock County Community

Library Building Improvements$175,000 $70,200 $20,000 $11,500

(J) Rock County Transfer Station $100,000

(K) Law Enforcement Parking Lot $25,00032

JOINT POWERS AGREEMENTS

• Deciding on a formula

• Keep it as fair, simple and understandable as possible

• Formula fights are tough on the partnership

• Reviewing the agreement

• Legal entity – details are important – liability is a primary driver.

• Open ended agreements get stale after awhile – revise periodically to keep it fresh-build in required formula reviews

33

UNION CONTRACTS

• BEC has 8 unions – two of three AFSCME groups bargain together (others are LELS,

MNPEA, Teamsters (2), 49er’s, AFSCME)

• Seek to have all general wage adjustments (COLA’s) the same for all bargaining groups.

Have been able to do so since 1994.

• Cost considerations –

• General wage adjustment (salary and mandatory benefits)

• Special pay categories (shift differential, lead worker, retention, call back, on call)

• Insurance provisions

34

DEALING WITH THE UNEXPECTED

• Budget amendments

• Materiality

• OSA

• Administrator procurement authority

• Planning for recessions or windfalls

• Drivers for your county i.e. Agriculture

35




• Procurement policy outlines levels of authority

• Labor and materials (bid) vs. Professional Service


36

IV. AUTHORITY LEVELSA. Department Heads or designee.

Contracts valued at less than $25,000, or less than $50,000 for Public Works, may be approved and signed by the Department Head (or the Department Head may delegate authority) when funds for the contract are included within the budget or Capital Improvement Program (CIP). When funds are not included in the budget it requires approval by the County Administrator.

Contract Amendments and/or Change Orders under $10,000, or under $50,000 for Public Works, or less than 10% of the total contract amount, whichever is greater, are approved and signed by the Department Head.

Professional Service Contracts at less than $ 25,000, or less than $50,000 for Public Works, may be approved and signed by the Department Head (or the Department Head may delegate authority) when funds for the contract are included within the budget. When funds are not included in the budget it requires approval by the County Administrator.

Authority to acquire right of way will be given to the County Public Works director through resolution for individual projects

B. County Administrator or designeeContracts valued above $25,000 up to $100,000 may be approved and signed by the County Administrator (or the County Administrator may delegate this authority) when the funds for the contract are included within the budget or Capital Improvement Program. When funds are not included in the budget it requires approval by the County Board.

Professional Service Contracts above $25,000 up to $100,000 may be approved and signed by the County Administrator (or the County Administrator may delegate authority) when funds for the contract are included within the budget.

Contracts and Professional Services Contracts over $ 50,000 for which the funds are not included within the budget or CIP, require approval by the CountyBoard.

37

Contracts for the maintenance of computer hardware or software may be approved and signed by the County Administrator, regardless of the value of the contract, when funds for the contract are included in the budget.

Grants. For new grants which the County must make specific application and will not be used to increase the number of County full time equivalent (FTE) employees, sufficient information should be provided and discussed with the County Administrator prior to accepting a grant. For grants exceeding $100,000, or resulting in additional FTE’s, acceptance of the grant requires approval by the County Board. Copies of new grant agreements should also be sent to the Department of Finance.

Amendments or Change Orders over $10,000 (over $50,000 for Public Works), or 10% of the total contract amount, whichever is greater,shall be approved by the County Administrator. Additional payment and performance bonds should also be considered if previouslyrequired.

C. County Board ActionContracts over$100,000 shall be approved by the County Board.

Professional Service Contracts over $100,000 shall be approved by the County Board.

Contracts and Professional Service Contracts over $50,000 for which the funds are not included within the budget or CIP require approval of the County Board.

All new Joint Powers Agreement shall be approved by the County Board.

Final Payment on Road Construction or Improvement Contracts. The County shall not make final payment on any road construction or improvement contract, the amount for which sealed bids are required, until the engineer or person in charge of the work has certified to the County board that the work has been done and performed according to contract. (See MN Statute 160.17). The final payment of routine maintenance contracts including stripping, gravel hauling, and gravel crushing shall be made by the Public Works Director.

V. COMPETITIVE PROCESSAll County procurement should be conducted in accordance to Minnesota State Statutes (MN Statutes 471.345)

A. Competitive requirements based on dollar amount of contract1. Contracts in value of less than $25,000

If the amount of the contract is estimated to be $25,000 or less, the contract shall be made either:o Upon quotation

o At least two quotationso Shall be kept on file for a period of at least 1 year

o In the open market38

2. Contracts exceeding $25,000 but not $100,000If the amount of the contract is estimated to exceed $25,000 but not to exceed $100,000, the contract shall be made either upon:

o Sealed bids (see MN Statutes 375.21)o Quotationo Obtaining two or more quotations for the purchase or saleo Complying with the requirements of competitive biddingo All quotations obtained shall be kept on file for a period of at least one year

3. Contracts over $100,000.If the amount of the contract is estimated to exceed $100,000, then

o Sealed bidso shall be solicited by public notice ( at least a two weeks’ notice shall be given) in the manner and subject to the requirements of the law governing contracts by

the Countyo As an alternative to publishing the notice in a newspaper, a County may post the notice on its website in accordance with MN Statutes 331A.03 and 331A.12

39




• Procurement policy outlines levels of authority

• Labor and materials (bid) vs. Professional Service


40





• Value of reserves – flexibility, emergencies, economic

downturns, large capital (buildings, etc.)

• Impact on bond rating

41

• Sheriff and Jail

• OT, staff retention (jail), Property insurance

• Revenues – Conceal and carry permits, contracts with cities

• Independently Elected Officers (Attorney, Auditor/Treasurer, etc.)

• County Attorney/Sheriff budget appeal authority

• Revenue - Forfeitures

• Land & Resource Management

• License Center – profitability review

• Revenue - Recorder compliance and equipment funds

• Public Works & Highway

• Timing of construction projects – weather delays

• Turnback projects

• Revenue – Local option sales tax, wheelage tax,

aggregate tax

• Social Services

• OHP, RTC, CD treatment, detox

• Mandates

• Revenue – fees, TCM, grant reporting

DEPARTMENT BUDGETS

Budget issues specific to the following departments:

42

REVENUE SOURCES

• Which ones are unique to your county

• Production tax

• Discussions of implementing optional taxes

• Aggregate, wheelage, sales

43

THANK YOU

44

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