County of Lancaster 2014 BUDGET The mission of the Lancaster County Government is to create a government that is effective, cost efficient and consumer friendly.

2 Agenda 1.Welcoming remarks 2.Administrative items a.Cell Phones Off or On Vibrate b.Hold Questions for the End. 3 minute time limit. 3.Explanation of budget creation process 4.Budget challenges 5.Revenue and Expenses Budget Resolution 7.Commissioners’ comments 8.Public comments and questions

3 Creating the 2014 Budget Planning Preparation Management Adoption Evaluation March-August 2013 Prepare Budget System Develop Budget Preparation Materials Estimate Operating revenues & Expenditures Develop Department Appropriation Packages Conduct budget Review Meetings with Departments September—December 2013 Conduct Budget Review Meetings with Commissioners Publish Proposed budget Conduct Public Hearings Adopt and Publish Final Budget January—February 2013 Publish Budget Guidance and Review Past Performance Develop New Performance Measures Develop Department Strategic Plans January-June 2014 Evaluate Actual to Forecasted Results Review Department Performance Reports Publish Comprehensive Annual Financial Report(CAFR) January—December 2014 Conduct Monthly Budget Reviews Monitor Performance and Report Significant Variances for Corrective Action

Budget Goals 1.Present a Balanced Budget with no Structural Deficit. 2.Contain Overall Operating Costs, while Increasing Overall Revenues, without Increasing Taxes. 3.Control Healthcare Costs. For the current year and going forward. 4.Control Personnel Costs, while rewarding the employees for their hard work and efforts in support of the County.

Budget Challenge 5 Budget Challenges Minimize Tax Burden Health Care and Benefits Cost Capital Improvement Program Maintain Strategic Priorities Real Estate Decline. Less Revenue and Fees/Permits Increased Demand for Services due to the Economy Decrease in Federal and State Funding Decrease in Annual County Match Contribution Lower Interest Rates on Investments

6 Millage History  2005 – County millage (approximately 7.5% increase – reassessment year)  2006 – County millage (0% increase)  2007 – County millage (approximately 7.7% increase)  2008 – County millage (approximately 7.1% increase)  2009 – County millage (0% increase)  2010 – County millage (0% increase)  2011 – County millage (0% increase)  2012 – County millage (0% increase)  2013 – County millage (approximately 9.3% increase)  2014 – County millage (0% increase)

Budget Resolution Revenue How to balance Decreasing Revenue and Increasing Expenses Expenses Reductions Hold the Line on Expenses Utilize Purchasing Power Co-Ops Competitive Procurement Utility Rebate and Solar Projects Debt Service Restructure Revenue Enhancement Stronger Tax Collection Increase Usage Fees Had a Tax Rate Increase in 2013 Leverage IT Services to City and other Municipalities Increase Services/Revenue Booking Center

Budget Resolution - Revenue GENERAL FUNDOTHER FUNDSTOTAL REVENUE County Tax Receipts Real Estate $ 114,719,317 Delinquent Taxes $ 2,230,000 Total County Tax Receipts $ 116,949,317 State & Federal Grants $ 5,484,844 $ 72,866,110 $ 78,350,954 Fees & Fines $ 29,686,130 $ 5,110,086 $ 34,796,216 Radio Project $ 14,775,471 Interest Earnings $ 76,200 $ 38,130 $ 114,330 County Match $ 12,149,593 TOTAL RECEIPTS $ 166,971,962 $ 90,163,919 $ 257,135,881 Fund Balance Available $ 5,829,759 $ 8,180,247 $ 14,010,006 Reserve for Encumbrances $ 4,464,762 $ 1,286,598 $ 5,751,360 Total Receipts & Fund Balance $ 177,266,483 $ 99,630,764 $ 276,897,247

Budget Resolution - Expenditures GENERAL FUNDOTHER FUNDSTOTAL EXPENDITURES Payroll & Fringe Benefits $ 79,594,788 $ 34,732,345 $ 114,327,133 Other Operating Expenditures $ 29,468,470 $ 57,377,825 $ 86,846,295 Debt Service $ 24,658,974 Radio Project $ 17,002,445 County Match $ 12,149,593 Affiliated Agency/Capital Project Grants $ 3,218,023 TOTAL OPERATING EXPENDITURES $ 166,092,293 $ 92,110,170 $ 258,202,463 Commitments Expended $ 4,464,762 $ 1,286,598 $ 5,751,360 Fund Balance Remaining $ 6,709,428 $ 6,233,996 $ 12,943,424 Total Operating Expenditures & Fund Balance Remaining $ 177,266,483 $ 99,630,764 $ 276,897,247 TAX RATE ON ASSESSED VALUE OF REAL ESTATE = MILLS TAXABLE ASSESSED VALUE = $31,595,610,600 TAX INCREASE OVER 2013 = 0%

vs General Fund Comparison General Fund2013 Budget2014 Budget% Variance Total Revenue $ 161,686,627 $ 166,971,9623.3% Payroll & Benefits $ 77,061,414 $ 79,594, % Non-labor Expenditures $ 29,595,451 $ 29,468, % Debt Service $ 24,347,080 $ 24,658, % Radio Project $ 14,700,439 $ 17,002,445 County Match $ 12,641,719 $ 12,149, % Affiliated Agency/Capital Project Grants $ 3,318,023 $ 3,218, % Total Expenses $ 161,664,126 $ 166,092, %

General Fund Revenue Budget

General Fund Operating Expenses

Operating Expenses by Type (All Funds)

14 Commissioners & Public Comment/Questions