1. Budget Presentation Boone County Fiscal Court Fiscal Year 2001-2002

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

3. General Fund Balance

4. General Fund Operating Revenue Breakdown

5. Tax Revenue Breakdown

6. 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

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

8. Expense Breakdown Percentages

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

10. General Government Comparison

11. General Government, cont’d

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

13. Protection Budget Comparison

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

15. General Health Budget Comparison

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

17. Social Services Budget Comparison

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

19. Recreation and Culture Budget Comparison

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

21. Debt Service - cont’d. Two bonds are paid from the General Fund –$6.025 million - 1992 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 - 1999 Multiple Projects Roads, Storm Sewer, Sanitary Sewer, Parks, Restricted Custody Center Maturity Date - November 1, 2008

22. 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

23. 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

24. 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

25. 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

26. 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

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

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

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

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

31. 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

32. 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

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

34. Administration Budget Comparison

35. 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

36. 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

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

38. 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

39. 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

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

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