Budget Presentation Boone County Fiscal Court Fiscal Year

General Fund Total General Fund Budget –FY02 - $68,269,564 –FY01 - $43,470,464 –FY00 - $42,057,870 –FY99 - $28,593,702

General Fund Balance

General Fund Operating Revenue Breakdown

Tax Revenue Breakdown

Tax Revenue Breakdown, cont’d. 67% of Total Operating Revenues Total tax revenue - $31,900,507 –60% derived from payroll taxes –29% passed through to other entities –11% exclusively business tax –24% residents only

General Expense Breakdown General Government Protection to Persons and Property General Health and Sanitation Social Services Recreation and Culture Capital Projects Administration and Reserves

Expense Breakdown Percentages

General Government - 5% Consists of twelve departments Total General Government - $3,605,089

General Government Comparison

General Government, cont’d

Protection to Persons and Property - 10% Consists of six departments Total Protection to Person and Property - $6,833,552

Protection Budget Comparison

General Health and Sanitation - 1% Consists of only one department - –Animal Control Total General Health and Sanitation - $421,584

General Health Budget Comparison

Social Services - 2% Consists of three departments Total Social Services - $1,185,111

Social Services Budget Comparison

Recreation and Culture 2% Consists of only one department - – Parks and Recreation Total Parks and Recreation - $1,148,171

Recreation and Culture Budget Comparison

Debt Service - 2% Total General Fund Debt Service - $1,865,565 Decreased by 31%

Debt Service - cont’d. Two bonds are paid from the General Fund –$6.025 million Multiple projects Camp Ernst Park, Maplewood gym, GIS Equipment, Waterline Construction, Storm Water, etc. Refinancing in June 2001 Maturity Date - December 15, 2012 –$6.0 million Multiple Projects Roads, Storm Sewer, Sanitary Sewer, Parks, Restricted Custody Center Maturity Date - November 1, 2008

Debt Service, cont’d. One lease/purchase agreement paid from the General Fund –Pass through money: Point Pleasant Fire - $850,000 –Maturity Date - January 20, 2011

Capital Projects - 57% Buildings - $15,060,900 Streets and Highways - $1,750,000 Water Projects - $11,000,000 Sewer Projects - $315,000 Parks Projects - $2,980,000 Other Capital Outlay - $8,532,587

Buildings - 38% New Public Safety Center –General Obligation Bond Issue –$15,000,000 Animal Control Building Improvements –Closed the Building Improvement Account –Funded by Donations and Interest Swimming Pool Project –Closed the Swimming Pool Account –Funded by Donations and Interest

Streets & Highways - 4% Florence - Hopeful Road Connector - $550,000 Mall Road Master Plan- $50,000 Conrad Lane Expansion - $300,000 Industrial Road Area Improvements - $150,000 Dream Street Improvements - $700,000

Water Project - 28% Rural Water System Expansion Project –Phase I –$8,000,000 to be financed with a General Obligation Bond –$3,000,000 to be paid from the General Fund

Sewer Projects - 1% Donaldson Road - $40,000 Boone Aire Road - $150,000 Scattered Sewer Assessments - $75,000 Other Various Projects - $50,000

Parks Projects - 8% Purchase of Land for Park Development –$2,500,000 South Fork Park - Florence –$100,000 Gun Powder Creek Park –$380,000

Other Capital Outlay - 22% Total Other Capital Projects - $8,532,587

Administration and Reserves Contracted Services Contributions Utilities/Insurance Fringe Benefits Reserves Total Administration $14,149,367

Contracted Services - 37% Total of twelve contracted agencies Five largest: –TANK - $2,001,517 –PSCC - $1,525,310 –Dept for Juvenile Justice - $600,000 –Boone Co Board of Education - $500,000 –Planning Commission - $445,000

Contributions - 2% Total of eleven organizations Five largest: –Saint Luke Hospital –Fire Chief’s Association –Florence Disability Committee –Boone County Urban Forestry Comm. –Dinsmore Foundation

Fringe Benefits - 24% Employer Share of Social Security Employer Share of Retirement Health/Dental/Life Insurance Unemployment Insurance Worker’s Compensation

Administration Budget Comparison

Public Works Fund Total Public Works - $7,675,470 –Contracted Services - Highway –Contracted Services - Sewers/Bridges –Building and Construction –Equipment –Debt Services-TAN –Salaries –Other Expenses

Contracted Services - Highways - 27% Asphalt Paving/Milling - $770,000 Concrete Repairs - $350,000 Crack/Joint Sealing - $225,000 Emergency Repairs - $100,000 Roadway Striping - $40,000 Right-of-Way Mowing - $35,000 Sign Inventory Analysis - $35,000

Buildings and Construction - 18% Construction of Truck Garage - $300,000 –carried over from FY01 Replacement of Vehicle Maintenance Garage Floor and Lifts - $100,000

Public Works Equipment - 3% Bucket Truck - $100,000 Single-axle dump truck - $77,000 Equipment Van - $35,000 Air Compressor - $25,000 Installation of new radios, Sheriff vehicles - $20,000 Miscellaneous office furniture - $5,000

Overall County Budget Contains fifteen funds (bank accounts) General Fund Local Law Enforcement Grant Fund Road Fund MH/MR/Aging Tax Fund Jail Fund Boone County Revolving Loan Fund LGEA Fund Boone County School Tax Fund Federal Grants Fund Public Safety Fund Parks & Rec. Escrow Fund Motor Vehicle Rental Tax Fund Assisted Housing & Reserve Fund Scattered Sewer Assessment Program Fund Economic Development Fund Earl Parker Robinson Fund

Overall County Budget, cont’d. Total Overall Budget $99,050,122

Operating Budget vs. Capital Budget Total FY02 Capital Budget –$48,063,741 Total FY02 Operating Budget –$50,986,381