2015 Garfield County proposed budget

Garfield County PROPOSED BUDGET 2015

 Introduction Budget Development Proposed Budget Overview Revenue Forecast Operating Budget Budget Highlights by Fund, Office and Departments Personnel Budget and Staffing Capital Budgets Unbudgeted Capital Items Discretionary Budget Interfund Transfers Property Tax Allocations Fund Balance Projections Summary Next Steps 2015 Proposed Budget

 Revenue forecast – generally similar to 2014 with moderate increase in property and sales taxes projected Direction from BOCC:  Operating budget must be balanced  Operating expenditures and headcount request to meet needs  Excess funds from operating will be used for capital and discretionary projects  Policy driven strategic planning with multi year plan for prioritization of future capital needs 2015 Proposed Budget

Proposed Revenues Total $106,144,004 Net of interfund transfers - $99,754,004 (used in analysis) Decrease of $83k, -0.1% from 2014 amended budget Increase of $7.4m, +8% over 2014 estimatedProposed Expenditures Total $128,090,873 Net of interfund transfers - $121,700,873 Decrease of $7m, -5.8% from 2014 amended budgetNet Total ($21,946,869) Includes operating, capital and discretionary expenditures Includes carry forwards of $13,275,000 Total net new ($8,671,869) 2015 Proposed Budget

Variance 2015Revenue by Source 2014 Amended 2014 2015 Proposed Variance 2014 % budget % v 2014 11%Taxes Budget Estimated Budget v 2015 budgetIntergovernmentalCharges for Services estimateContributionsFines and Forfeitures 53,125,163 51,394,224 56,877,872 3,752,709 7% 5,483,648Investment EarningsLicenses and Permits 33,851,059 29,267,256 30,589,553 (3,261,506) -10% 1,322,297 5%Miscellaneous RevenueTotal Revenues 8,964,487 9,030,917 9,116,982 152,495 2% 86,065 1% 1,577,314 48,350 891,415 (685,899) -43% 843,065 1744% 115,500 114,000 114,000 (1,500) -1% 0 0% 705,269 820,469 918,289 213,020 30% 97,820 12% 255,000 211,500 220,000 (35,000) -14% 8,500 4% 1,242,990 1,285,107 1,025,893 (217,097) -17% (259,214) -20% 99,836,782 92,171,823 99,754,004 (82,778) 0% 7,582,181 8%2015 Proposed Budget

Intergovernmental 31%Taxes Charges for57% Services 9% Contributions 1%Miscellaneous Revenue Investment Fines and 1% Licenses and Earnings Forfeitures Permits 1% 0% 0%2015 Proposed Budget

Tax Revenue % by Type 2015Taxes 2014 2015 Variance % Sales Amended Proposed 18% Budget Budget SOT 5%Property Taxes 39,600,163 43,426,871 3,826,708 10% Property 76% Other 1% Sales Taxes 10,000,000 10,000,001 1 0% Specific 2,702,000 2,702,000 0 0%OwnershipTaxes 823,000 749,000 (74,000) -9% 2014 v. 2015 Tax Revenue 50,000,000 Other 40,000,000 30,000,000Total Taxes 53,125,163 56,877,872 3,752,709 7% 20,000,000 10,000,000 0 Property Sales SOT Other 2014 Amended Budget 2015 Proposed Budget 2015 Proposed Budget

Intergovernmental 2014 2015 Variance % Intergovernmental Revenues % by Source 2015Revenues by Source Amended Proposed 2014 v 2015 Budget Federal Budget Revenue SharingFederal Grants 21,224,996 17,847,541 (3,377,455) -16% 11%Federal Revenue 3,035,000 3,260,000 225,000 7%Sharing StateState Grants 2,570,110 2,889,664 319,554 12% Federal Grants Grants 58% 9%State Revenue 6,167,999 6,051,700 (116,299) -2%SharingLocal Grants 852,954 540,648 (312,306) -37%Total 33,851,059 30,589,553 (3,261,506) -10% State Revenue Sharing 20% Local Grants 2% 2015 Proposed Budget

Budget Types of revenue $ Amount 2015 Revenues % by Budget TypeOperating Taxes, PILT, charges/fees for 96,750,246 Operating services, operating grants (esp. 97% DHS and Public Health), 1,895,093 investment earnings 1,108,665 99,754,004Capital Grants and contributions tied to Capital specific projects 2%Discretionary Event revenues, sales tax for grants (Human Services)Total Discretionary 1% 2015 Proposed Budget

2014 2015 Variance % Expenditures by Use % 2015 Budget Budget BudgetExpendituresWages and Benefits 38,626,368 40,482,406 1,856,038 4.8%Property/Fixed Assets 33,697,145 26,187,557 (7,509,588) -22.3% Wages and Property/Fixed 12,418,170 Benefits AssetsProfessional & Tech 13,957,092 1,538,922 12.4% 33% 22%Svcs. 5,439,155Other Purchased 1,957,007 5,552,038 112,883 2.1%Services 1,982,946 25,939 1.3% ProfessionalPurch Property Services & Tech SvcsSupplies 5,408,228 5,488,521 80,293 1.5% Other 11% ExpensesOther Expenses 31,200,442 28,050,313 (3,150,129) -10.1% Other 23% PurchasedTotal 128,746,515 121,700,873 (7,045,642) -5.5% Purch Services Supplies Property 5% 4% Services 2% 2015 Proposed Budget

Budget Uses $ AmountOperating Ongoing day-to-day operations 89,417,587 Operating CapitalCapital of all County government, 25,789,687 74% 21%Discretionary including maintenance of facilities, roads and bridges, 6,493,599 etc. 121,700,873 New (purchase or construction of) or improved infrastructure, facilities, equipment Grants to non-county organizations, community eventsTotal Discretionary 5% 2015 Proposed Budget

Budget Type Revenues Expenditures Net 2014 c/fwds Net less c/fwds (new)Operating 96,750,246 89,417,587 7,332,659 - 7,332,659Capital 1,895,093 25,789,687 (23,894,594) 10,325,000 (13,569,594)Discretionary 1,108,665 6,493,599 (5,384,934) 2,950,000 (2,434,934)Total 99,754,004 121,700,873 (21,946,869) 13,275,000 (8,671,869) The proposed operating budget is balanced $7.3m in additional revenues for capital and discretionary expenditures 2015 Proposed Budget

Operating Budget Revenues Expenditures Net100 General Fund 46,130,726 46,040,411 90,315119 Public Health 1,359,055 2,989,947 (1,630,892)120 Road and Bridge 20,601,930 14,231,758 6,370,172121 Human Services 22,974,830 21,574,064 1,400,766126 Airport (200,417)127 Clerk & Recorder EFTF 555,178 755,595128 Traffic Study 15,030 19,000 (3,970)130 Commissary Fund 3,097 - 3,097133 Retirement 55,000 55,000200 Solid Waste Disposal -210 Motor Pool 1,583,939 1,386,453 197,486187 Traveler's Highland PID 1,577,000 1,127,772 449,228123 Community Events Fund 1,853,261 1,137,850 715,411Total 41,200 32,440 8,760 - 67,297 (67,297) 89,417,587 7,332,659 96,750,246 *Does not include interfund transfers2015 Proposed Budget

Fund 2014 Budget 2015 Budget Variance % 1,231,573 3%100 General Fund 44,808,838 46,040,411 127,294 4%119 Public Health 1,440,567120 Road and Bridge 2,862,653 2,989,947 11%121 Human Services (2,517,410) -10%126 Airport 12,791,191 14,231,758 (55,142)127 Clerk & Recorder EFTF 1,615 -7%130 Commissary Fund 24,091,474 21,574,064 (10,000) 9%133 Retirement 68,012 -15%200 Solid Waste Disposal 810,737 755,595 136,465 5%210 Motor Pool (7,434) 14%187 Traveler's Highland PID 17,385 19,000 (63,000) -1%123 Community Events Fund 2,159 -66%Total 65,000 55,000 354,699 3% 0.4% 1,318,441 1,386,453 991,307 1,127,772 1,145,284 1,137,850 95,440 32,440 65,138 67,297 89,062,888 89,417,5872015 Proposed Budget *Does not include interfund transfers

Office/Department 2014 Budget 2015 Budget Variance %00 General 79,981 82,287 2,306 3%01 BOCC 3,234,784 2,792,699 (442,085) -14% 1,979,52002 Assessor 1,939,756 1,601,690 39,764 2%03 Clerk & Recorder 1,646,892 (45,202) -3%04 Treasurer 918,051 2%05 Sheriff 903,886 18,886,202 14,165 3% 18,363,590 522,612 56% 364,291 131,014 4%06 Coroner 233,277 50,452 3%07 Surveyor 48,688 1,764 19% 1,359,953 38,618 4%08 County Attorney 1,321,335 680,770 109,604 4%09 County Manager 571,166 960,519 37,876 4%10 Finance 922,643 567,224 21,985 0% 61,393 43%11 Human Resources 545,239 1,530,762 7%12 Information Technology 1,469,369 406,495 2,005 8% 453,781 135,629 -1%13 Procurement 404,490 238,384 7%14 Oil and Gas 318,152 3,566,573 150,034 3%15 Public Works and Facilities 3,328,189 2,141,965 (9,532) 3% 1,502,40416 Criminal Justice Services 1,991,931 28,73117 Community Development 1,511,936 451,221 192,50831 Communications 5,743,552 1,231,573 422,490 46,040,41195 Fund Administration 5,551,044100 General Fund 44,808,8382015 Proposed Budget *Does not include interfund transfers

Personnel budget is $40,482,406 increase of 5% over 2014 amended budget - 3% in wages, 7.5% in benefits 33% of total expendituresIncludes: 3% annual pay increase (seven months are budgeted at 1.75%). This is reviewed and approved by BOCC separately in 2015 13% annual increase in health insurance (six months are budgeted at 6.5%) 5% increase in workers compensation 6 new positions for Human Services (paid with federal funds) Other changes in headcount level out between departments and offices 2015 Proposed Budget

2014 Budget 2015 Budget Variance % 2015 Proposed Personnel Budget %Salaries and Wages 26,200,898 27,128,448 927,550 3% Disability 0%Disability 124,458 129,309 4,851 4%Health Insurance 8,318,721 9,075,644 756,923 8% Health Medicare Insurance taxes 1% 22%Medicare taxes 379,917 393,364 13,447 3% 10,500 10,500 0 0% Salaries and OtherOther employee Wages employeebenefits 1,292,386 1,354,856 62,470 5% 68% benefitsRetirement 1,621,058 1,679,487 58,429 3%contributions 32,368 5% 0%Social security 678,430 710,798contributions RetirementWorkers compensation contributions Workers 3%Total 38,626,368 40,482,406 1,856,038 5% compe2n%sationScoocnitarlibseuctuiornitsy 4% 2015 Proposed Budget

 Headcount at 495, increase of 6 6 positions were eliminated, 12 positions were added Headcount – Five Year Trend500495490485480475470 2012 2013 2014 2015 2011 2015 Proposed Budget

Office/Department 2014 2015 Change Headcount Distribution by FunctionBOCC 3 3Assessor 20 20 Health andClerk & Recorder 24 23Treasurer 9 9 WelfareSheriffCoroner 144 144 135Surveyor 1 1County Attorney 1 1 Public Safety 27%County ManagerFinance 11 11 164Human Resources 3 4Information Technology 9 9 33%Procurement 5 5 Public WorksPublic Works & Facilities 9Communications 4 10 73Criminal Justice 4Community Development 16 General 15%Public Health 4 14Road & Bridge 4 GovernmentHuman Services 19Community Events 15 19 122 Culture andAirport 30 15 25% RecreationSolid Waste Disposal 47 30Motor Pool 99 47 1Total 105 1 0% 4 1 8 4 4 8 489 4 4952015 Proposed Budget

Total revenues for capital purposes only - $1,895,093Total proposed expenditures - $25,789,687Fund 2015 Capital 2015 Capital Carry Forwards Net new Revenues ExpendituresRoad and Bridge 10,325,000 4,863,000Airport 340,000 15,528,000 2,817,980Solid Waste Disposal 500,003 3,317,983 10,325,000 1,312,200Motor Pool 1,312,200Conservation Trust 60,000 890,000 830,000Capital Expenditures 190,090 114,000 (76,090) 805,000 4,627,504 3,822,504Total 13,569,594 1,895,093 25,789,687 Carry forwards: • Una Bridge $5,075,000 • CR113/Cattle Creek Intersection $1,600,000 • CR137 Canyon Creek Bridge $1,400,000 • CR306 Spring Creek Road $1,250,000 • Battlement Mesa drainage $500,000 • CR100 Catherine Store Bridge $500,0002015 Proposed Budget

Infrastructure 2015 BudgetBattlement Mesa Drainage 500,000CR100 Catherine Store Bridge 650,000CR113 Cattle Creek Intersectn Const 1,600,000CR137 Canyon Creek Bridge Replacement 1,400,000CR300 Una Bridge 5,075,000CR306 Spring Creek Rd. 1,250,000CR108 Crystal River Bridge 100,000CR300 E Bridge, Parachute over Colorado River 1,000,000Total 12,575,000Land - $1,600,000Heavy equipment - $1,353,0002015 Proposed Budget

Airport - $500,003 revenues, $3,317,982 expenditures• Fuel farm relocation $1,670,556• SEAT Base/De-ice pad $1,541,000• Other –$106,426 Solid Waste Disposal - $1,312,200 expenditures • Land improvements $360,200 • Machinery and equipment $904,000 • Other - $48,000 Motor Pool - $60,000 revenues, $890,000 expenditures • Road and Bridge CNG Crew Trucks $120,000 • DHS mini van $30,000 • Sheriff’s Office replacement vehicles $350,000 • Sheriff’s Office vehicle upgrades $230,000 2015 Proposed Budget

150.03.006 C&R-Elec 4735 Bldg Imp Election Room Remodel 24,000150.04.001 Treasurer 4743 Furniture & Fixtures (2) Workstations 12,000150.05.016 S.O.- Jail 4740 195,000 Mach & Equip (1) Full Body Scanner (TSA Type)150.05.017 S.O.- Patrol 4741 340,000 Comp Equipment MDT (Mobile Data Technology for Patrol Vehicles) - Hardware150.05.017 S.O.- Patrol 4746 145,000150.05.018 S.O.- S&R 4742 Software MDT (Mobile Data Technology for Patrol Vehicles) - Software 10,000150.05.020 S.O.- Invest 4741 Vehicle ATV for S.O.'s SAR 20,000150.08.001 Cty Atty 4743 Comp Equipment FRED/FTK Upgrade 50,000 Furniture & Fixtures 150,000150.12.001 IT - G.O. 4741 Replace old furniture 30,000150.12.001 IT - G.O. 4746 Comp Equipment Annual Computer Equipment Replacement 25,000150.12.033 IT - Sys Su 4741 Software 40,000150.12.033 IT - Sys Su 4741 Annual Software License Upgrade Comp Equipment Network security device 9,000150.15.054 PW & Fac 4735 Comp Equipment 8,000150.15.054 PW & Fac 4735 Network switch replacements 75,000150.15.054 PW & Fac 4735 Bldg Imp Rifle Courthouse window treatments 200,000150.15.054 PW & Fac 4735 Bldg Imp River Bridge Ductless Mini-Split AC Unit Conference Room150.15.054 PW & Fac 4725 Bldg Imp Update DDC system GWS Admin Building 1150.15.054 PW & Fac 4725 Bldg Imp Update DDC system HHS Ductwork modification rezoning 1150.15.054 PW & Fac 4725 1150.15.054 PW & Fac 4725 Bldg Construct Building in Rifle 1150.15.093 PW-Veg Mgt 4742 Bldg Pitkin/8th Elections Building 25,000150.15.093 PW-Veg Mgt 4747 Bldg Coroner - Temp Space - Waiting for FMP 75,000 Bldg Coroner - Permanent Space - Waiting for FMP Vehicle Veg Mgmt Replacement Razr for Safety Intangibles CNHP Bio Inventory 2015 Proposed Budget

150.15.055 Fairgrounds 4715 Land Imp Rifle City Trail 500,000150.15.055 Fairgrounds 4715 Land Imp North Stalls Area - Improving Turning Radius 75,000150.15.055 Fairgrounds 4715 Land Imp Pavers East Entrance to Riding Arena 80,000150.15.055 Fairgrounds 4735 Bldg Imp 80 WW Pigpens 100,000150.15.055 Fairgrounds 4735 Bldg Imp Bleachers roll out 250,000150.15.055 Fairgrounds 4735 Bldg Imp Bucking chutes center return 75,000150.15.055 Fairgrounds 4735 Bldg Imp Fans for covered warm up arena 20,000150.15.055 Fairgrounds 4735 Bldg Imp Fill in bleachers over breezeway 50,000150.15.055 Fairgrounds 4735 Bldg Imp Fire suppression north and south halls 50,000150.15.055 Fairgrounds 4735 Bldg Imp HVAC in south hall 60,000150.15.055 Fairgrounds 4735 Bldg Imp Key access card readers 70,000150.15.055 Fairgrounds 4735 Bldg Imp North Grand Stand bleacher replacement 450,000150.15.055 Fairgrounds 4735 Bldg Imp North Hall Kitchen 100,000150.15.055 Fairgrounds 4735 Bldg Imp Roll up indoor arena livestock floor mat 50,000150.15.055 Fairgrounds 4735 Bldg Imp Roofs between stalls 70,000150.15.055 Fairgrounds 4745 Heavy Equip Street sweeper 225,000150.15.055 Fairgrounds 4745 Heavy Equip Trailer 10,000150.15.055 Fairgrounds 4745 Heavy Equip Snow plow blades & Snow blower 15,000150.15.055 Fairgrounds 4740 Mach & Equip ADA platform for Roger 10,000150.15.055 Fairgrounds 4740 Mach & Equip Off loading shoot 10,000150.15.055 Fairgrounds 4740 Mach & Equip Replace 5 bleachers sets that were given away 15,000150.15.055 Fairgrounds 4740 Mach & Equip Scoreboards (4), cameras & video room 100,000150.21.150 Human Services 4743 Furniture & Fixtures Furnish office for two staff at 1102 Grand Ave. 7,500150.50.154 3311 Fed grants - capital CDOT South Canyon contribution (442,000)150.50.154 Trails 3311 Fed grants - capital CDOT South Canyon contribution via City of GWS (135,000)150.50.154 Trails 3371 Local Gov't Grants-Cptl City of GWS cont towards S. Canyon bike trail (111,000)150.50.154 Trails 3371 Local Gov't Grants-Cptl Conservation Trust Fund Grant (114,000)150.50.154 Trails 4718 Infrastructure South Canyon Bike Trail construction 802,000 Trails2015 Proposed Budget

Items removed during initial budget review or new:• Improvements to Fairgrounds (Fair Board, community, BOCC)• Construction projects, land acquisitions and building improvements related to facilities master plan• Capital projects on multi-year plan in future years 2015 Proposed Budget

Discretionary Revenue Expenses Net100 General Fund (468,750) 1,938,000 1,469,250 100.01.003 - General Fund.BOCC.Grants (468,750) 1,938,000 1,469,250123 Community Events Fund (186,915) 524,214 337,299 123.23.132 - Community Events Fund.Community Events.Energy Symposium (20,000) 48,950 28,950 123.23.133 - Community Events Fund.Community Events.County Fair (166,915) 123.23.135 - Community Events Fund.Community Events.Fly-In 450,014 283,099 25,250 25,250129 Livestock Auction Fund (453,000) 453,000 0 129.27.129 - Livestock Auction Fund.Fair Livestock Auction.Fair Livestock Auction (453,000) 453,000 0135 Oil & Gas Mitigation Fund 0 3,578,385 3,578,385 135.01.003 - Oil & Gas Mitigation Fund.BOCC.Grants 3,450,000 3,450,000 135.95.195 - Oil & Gas Mitigation Fund.Fund Administration.Fund Administration 0 128,385 128,385Total (1,108,665) 6,493,599 5,384,934Carry forwards - $2,950,000 (muni IGA’s)Net new - $2,434,934 2015 Proposed Budget

In order to ensure adequate fund balances for the operation ofeach fund the following transfers are included in the proposedbudget:Fund Revenue Expenses Net100 General Fund 6,240,000119 Public Health Fund 150,000 6,090,000123 Community Events Fund 1,500,000 150,000 (1,500,000)126 Airport Fund 6,390,000129 Livestock Auction Fund 500,000 (500,000)200 Solid Waste Disposal Fund 4,000,000 (4,000,000)Net 150,000 0 90,000 (90,000) 6,390,000 02015 Proposed Budget

In order to provide adequate revenue for each fund’s proposedexpenditures, allocations for property tax are proposed as follows:FUND $ AMOUNT % MILLGENERAL FUND 26,865,087 61.92 8.455ROAD & BRIDGE FUND 11,120,970 25.63 3.500HUMAN SERVICES FUND 1.250CAPITAL FUND 3,971,775 9.15RETIREMENT FUND - 0.00 -TOTAL 3.30 0.450 1,429,839 100.00 13.655 43,387,6712015 Proposed Budget

Fund GENERAL FUND Fund Balance at Estimated Estimated Estimated Fund Balance100 PUBLIC HEALTH FUND 1/1/2014 Revenues Expenditures 12/31/2014119 ROAD & BRIDGE FUND120 HUMAN SERVICES FUND 53,191,457 35,020,998 45,564,071 42,648,384121 COMMUNITY EVENTS FUND 1,865,700 2,894,576 2,541,930 2,218,346123 CONSERVATION TRUST FUND124 EMERGENCY RESERVE FUND 25,690,753 17,993,224 22,039,979 21,643,998125 AIRPORT FUND 10,855,250 20,959,086 19,129,266 12,685,070126 CLERK & RECORDER EFTF FUND127 TRAFFIC STUDY FUND 387,107 661,465 465,765 582,807128 LIVESTOCK AUCTION FUND 215,871 190,090 150,000 255,961129 COMMISSARY FUND 3,018,434 3,018,434130 RETIREMENT FUND 1,526,858 - - 1,238,476133 OIL & GAS MITIGATION FUND 1,807,744 2,096,126135 GARFIELD COUNTY GRANT FUND 41,789 38,419136 CAPITAL EXPENDITURES FUND 741,414 14,015 17,385 746,076150 TRAVELER'S HIGHLAND PID 4,662 -187 SOLID WASTE DISPOSAL FUND 37,822 38,412200 MOTOR POOL FUND 29,500 580,590 580,000 30,000210 FUND TOTALS 2,217,627 55,000 54,500 2,379,625 15,108,989 1,406,848 14,912,475 99,925 1,244,850 99,925 10,490,462 - 196,514 12,929,764 47,989 - - 22,190 4,519,850 9,446,050 4,735,021 3,878,178 69,001 7,006,748 3,870,937 133,964,975 1,670,675 94,800 124,094,320 1,787,799 94,561,823 1,455,504 1,795,040 104,432,478 2015 Proposed Budget *includes interfund transfers

Fund GENERAL FUND Fund Balance at Proposed Proposed Projected Fund Balance100 PUBLIC HEALTH FUND 1/1/2015 Revenues Expenditures 12/31/2015119 ROAD & BRIDGE FUND120 HUMAN SERVICES FUND 42,648,384 46,749,476 54,218,411 35,179,449121 COMMUNITY EVENTS FUND 2,218,346 2,859,055 2,989,947 2,087,454123 CONSERVATION TRUST FUND124 EMERGENCY RESERVE FUND 21,643,998 20,941,930 29,759,758 12,826,170125 AIRPORT FUND 12,685,070 22,974,830 21,574,064 14,085,836126 CLERK & RECORDER EFTF FUND127 TRAFFIC STUDY FUND 582,807 686,915 591,511 678,211128 LIVESTOCK AUCTION FUND 255,961 190,090 114,000 332,051129 COMMISSARY FUND 3,018,434 3,018,434130 RETIREMENT FUND 1,238,476 - - 2,220,079133 OIL & GAS MITIGATION FUND 5,055,181 4,073,578135 GARFIELD COUNTY GRANT FUND 38,419 34,449136 CAPITAL EXPENDITURES FUND 746,076 15,030 19,000 749,173150 TRAVELER'S HIGHLAND PID 3,097 -187 SOLID WASTE DISPOSAL FUND 38,412 38,412200 MOTOR POOL FUND 30,000 603,000 603,000 30,000210 FUND TOTALS 2,379,625 55,000 55,000 2,577,111 14,912,475 11,334,090 99,925 1,583,939 1,386,453 99,925 12,929,764 - 3,578,385 9,107,260 22,190 - 30,950 4,735,021 - 3,962,049 3,870,937 805,000 4,627,504 3,756,348 124,094,320 41,200 102,147,451 32,440 1,667,000 2,439,972 1,913,261 2,027,850 106,144,004 128,090,873 2015 Proposed Budget *includes interfund transfers

$160,000,000 133,964,975 Without c/fwds$140,000,000 would be $110.8m$120,000,000 124,533,774 121,722,416 124,094,320$100,000,000 With usual savings 102,147,451 estimate to be approx. $115m$80,000,000$60,000,000$40,000,000$20,000,000$0 Actual 2011 Actual 2012 Actual 2013 Estimated 2014 Projected 20152015 Proposed Budget

 8% revenue increase over 2014 estimated (largely property andsales taxes) Decrease in expenditures of $7m, 5.8%, from 2014 budget -road and bridge infrastructure and DHS client services Personnel costs and headcount increase (DHS – federallyfunded) Balanced operating budget Capital and discretionary items funded from excess operatingrevenues and draw down of fund balance Year end 2014 estimated fund balance at $124m Proposed budget ends 2015 with $102 million in fund balance Estimated 2015 year end fund balance approx. $115m 2015 Proposed Budget

 Public Hearings • October 14, 8 a.m. • October 16, 8 a.m. • October 21, 8 a.m. • and as needed Adopt Budget November 17, 8 a.m. 2015 Proposed Budget

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