While there was some gloom and doom when the 2013 Grundy County budget was approved with a nearly $400,000 deficit, the year ended with a surplus of over $100,000. With another deficit budget approved today for 2014, Grundy County commissioners are optimistically hoping for a similar outcome at the end of December.
By holding the line on expenses and experiencing an increase in projected revenues, the county was able to turn a projected $392,874.70 deficit into a $117,108.46 surplus. Discretionary funds that had been budgeted were not spent, which also helped erase the deficit.
Presiding Commissioner Rick Hull and Associate Commissioners Gene Wyant and Joe Brinser pointed out that revenues from 2013 were better than projected, thanks to not having to spend $100,000 toward the Charlie Dye Bridge replacement project, better-than-expected ambulance collections ($488,000 budgeted and $513,016.96 actually collected), about $10,000 in bad check fees collected, $17,000 in juvenile office money not spent and $40,000 in an emergency fund that was not used.
The 2014 budget shows projected revenues of $4,620,296, expenditures of $4,866.561, for a projected deficit of $246,265. With a carry-over of $2,191,993.85, the projected ending balance is $1,945,728.85.
Credit was given to county officeholders, who continue to budget for the worst case and spend only what is needed.
Commissioners said some of the expenditures are being mandated by the state this year.
“With the state mandating juvenile personnel have legal counsel in the courtroom and the state court offices requiring new equipment at the county’s expense, this has added an expense to the budget to create a larger deficit. the budget message reads.
On the revenue side, the commission has projected $1,365,000 in total sales taxes, with three one-half cent sales taxes collected at a projected amount of $455,000 each for general revenue, the ambulance fund and the law enforcement fund. That amount is based on what was actually collected last year, approximately $454,000 for each of the funds. Property taxes are projected at $216,200 for general revenue and $56,000 for road and bridge for a total of $272,200. Other income includes intergovernmental revenues, charges for services, interest, “other” and operating transfers in.
On the expenditure side, the commission has approved a 2 percent salary increase for employees, with elected officials’ salary remaining the same as last year. CART rock money for townships also remains the same as last year and one off-system bridge is scheduled for construction.
General Revenue
Carry-Over: $768,118.76
Revenues: $1,353,414
Expenditures: $1,557,250
Balance: $564,282.75
In General Revenue, income includes the $216,200 in property tax; $455,000 in sales tax; $105,194 in intergovernmental revenues; and $314,300 in charges for services. A total of $59,000 is included in transfers in, which includes an administrative fee from the road and bridge fund of $35,000 and an administrative fee of $24,000 from the ambulance fund.
General Revenue includes the salaries of most county employees, with the exception of ambulance employees, detention officers at the law enforcement center, road and bridge employees, one employee in the prosecutor’s office and a portion of one other salary from that office.
The commission has budgeted $5,000 in the Building and Grounds category to pay for a security system for the courtroom. It is believed that the cost for that system is 100 percent reimbursable through a grant.
Funds have been allocated to gravel the parking lot behind the law enforcement center and construct a storage building on that lot. In addition, funds were made available to repair a leak in the courthouse roof, once its exact location has been found.
A total of $20,000, twice what is required by the state, has been budgeted for the University of Missouri Extension office, which includes telephone and copier cost. The office has space provided by the county on the first floor of the courthouse.
Road and Bridge Fund
Carry-Over: $384,948.20
Revenues: $1,073,800
Expenditures: $1,162,800
Balance: $295,948.20
Income in this fund includes $56,000 in property tax, as well as $1,009,600 in intergovernmental revenues. One off-system bridge is included in this year’s budget, which is the Charlie Dye Bridge. It is budgeted at $600,000, which is “in and out” money, not costing the county any funds. At least two county bridges are scheduled to be constructed this year using materials that have already been purchased. A total of $80,000 was budgeted for bridge steel, with another $30,000 budgeted for tubes.
A new skid loader is also budgeted at a cost of $10,000. Salaries for Road and Bridge total $94,000, with $30,900 in benefits and another $5,000 budgeted for overtime.
While CART rock money to the townships has been budgeted the same at last year, $180,000, the amount being received by the county is less, down from over $425,000 last year to $407,600 this year.
Commissioners expressed some concern about the road and bridge fund, which has been spending into its fund balance due to the lack of available grants. By the end of the year, the commissioners have estimated that the fund balance will have dropped by about $100,000.
Assessment Fund
Carry-Over: $27,228.33
Revenues: $175,711
Expenditures: $169,180
Balance: $33,759.33
The assessment fund receives the majority of its funding, $156,107, from intergovernmental revenues, with $128,000 in assessment fund withholdings and another $18,107 coming from state reimbursements,which remain at the lowest amount allowed by law, $3 per parcel. The county has 9,388 parcels.
On the expense side, salaries are listed at $38,000 for the assessor, plus $67,130 for the deputy and clerical salaries.
Ambulance Fund
Carry-Over: $800,781
Revenues: $972,400
Expenditures: $925,321
Balance: $847,860
On the income side, the ambulance fund is projected to collect $510,000 in collections for services and another $455,000 from the one-half cent sales tax. The biggest chunk of expenditures from the fund is, of course, the cost of manning the ambulances, which comes in at $695,101. Among the items included in that amount are salaries of $340,059; $24,000 for pager pay; $5,000 for medical director fees; $32,000 for part-time wages; $185,200 for overtime; $2,000 for training pay for classes; and $15,600 for director pay. A transfer of $30,000 to the 911 fund is also budgeted, but as was the case last year, will not be transferred unless needed.
Law Enforcement Fund
Carry-Over: $2,424.91
Revenues: $722,950
Expenditures: $712,892
Balance: $12,482.91
Revenues for the law enforcement fund, which funds the operation of the county jail, include $455,000 estimated from the one-half cent sales tax, with another $126,900 in intergovernmental revenues, such as $100,000 from prisoner board bills. The state currently pays a per diem of $19.58 per day per prisoner. On the expenditure side, the payment of $135,000 plus interest of $181,923 is due for the law enforcement center. In addition, salaries total $226,646, of which $172,146 is for employee wages and another $21,000 is for overtime. A total of $25,000 has been placed in the fund for repairs and maintenance. About $40,000 was spent last year, but a large portion of that was to address issues with the heating and cooling system, something that commissioners hope has been corrected.
While none of the three commissioners enjoy approving a deficit budget, they said they feel confident that while it is a “very basic” budget, it will meet the needs of the county. Officeholders, they said, are good about including “just in case” funds in their requests and not spending them if they are not needed.
A complete copy of the budget is available for viewing in the county clerk’s office.
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