Walker County Budget Overview

1. Walker CountyBudget Overview Fiscal Year 2013-2014

2. Walker County Budget • October 1, 2013 thru September 30, 2014 • At a 100% collection rate • This budget will raise more revenue from property taxes than last year’s budget by an amount of $1,683,014 which is a 11.28%, increase from last year’s budget. The property tax to be raised from new property added to the tax roll this year is $299,925. • The record vote of each member of the commissioners court voting on the proposed tax rate increase is as follows: • County Judge, Danny Pierce - For • Commissioner Precinct 1, B.J. Gaines - For • Commissioner Precinct 2, Ronnie White - Against • Commissioner Precinct 3, Bobby Warren - For • Commissioner Precinct 4, Tim Paulsel - For • The county property tax rate for the preceding fiscal year(FY 12-13) was $0.6355 for each $100 taxable assessed valuation. • For this year’s budget, the tax rate is $0.6778 per $100 taxable assessed valuation. The calculated effective tax rate is $0.6578. The calculated effective maintenance and operations tax rate is $0.6009 and the calculated debt rate is $0.0569. The rollback rate is calculated at $0.7095. • The total debt obligation of the county is $19,315,000. • The wording of this notice is as required by Local Government Code Subtitle B. County Finances, Chapter 111. County Budget, Section 111.003 and as amended by S.B. 656.

3. Fy 13-14 Budget

4. Challenges • Decreasing revenues in EMS and continued funding of the fourth emergency crew added in Fy 11-12 • Decreasing revenues in EMS transfers seeing a reversal of the trend where transfer revenues help offset the cost of emergency services • Decreased revenues/activity at the weigh station • The above resulting in an increased use of tax revenue to fund EMS and the Road and Bridge Fund • Operating costs of $600,000 for Road and Bridge have not been built into the tax rate, but have previously been funded thru Fund Balance • Equipment replacement is not part of the tax rate, but has historically been funded from Fund Balance (Public Safety Vehicles, etc)

5. Challenges • The new jail is expected to come on-line in April, 2014. This budget adds an additional 7 jailers, an IT employee and includes additional funds for meals, medical costs and insurance costs for the new facility at an budgeted cost of $225,000 for a 6 six month period. This cost is recurring and will be double this amount next year. • The request submitted was for 13 jailers at an estimated cost of $528,000. • The State mandated a change related to information that must be provided related to Criminal District Attorney operations, resulting in funding of an Investigator from General Fund and an additional employee funded thru the Pretrail Intervention Fund, a discretionary fund of the Criminal District Attorney

6. Tax Rate Calculation Information • Current Tax Rate $0.6355 • Effective Tax Rate $0.6578 • Roll Back Rate $0.7095 • Adopted rate for FY 2013-2014 $.6778 • Projected revenues is at a 96% collection rate for budgeting purposes. • The adopted tax rate will allow for funding of jail costs next year at the same staffing and estimated inmate count as proposed for this year (7 additional jailers funded in Fy 13-14 for 50% of the year) • What this rate does not cover is the $600,000 on-going costs that is funded from a General Fund –Fund Balance transfer each year

7. Budget

8. Budget Changes

9. Budget Changes continued

10. Budget Changes Continued

11. Budget Changes continued

12. Budget

13. Budget