1	Budget Presentation Boone County Fiscal Court Fiscal Year 2003-2004
2	General Fund Total General Fund Budget, without Bond Proceeds FY99 - $28,593,702 FY00 - $42,057,870 FY01 - $43,470,464 FY02 - $45,269,564 FY03 - $32,896,216 FY04 - $35,186,819
3	General Fund Operating Revenue Breakdown
4	Tax Revenue Breakdown 58% of Total Operating Revenues Total tax revenue - $33,296,000 61% derived from payroll taxes 20% passed through to other entities
5	Tax Revenue Breakdown , cont’d.
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8	Tax Revenue Trends
9	General Expense Breakdown General Government Protection to Persons and Property General Health and Sanitation Social Services Recreation and Culture Debt Service Administration and Reserves
10	Expense Breakdown Percentages
11	General Government - 11% Consists of thirteen departments Total General Government - $3,970,673
12	General Government Comparison
13	General Government, cont’d
14	Protection to Persons and Property - 21% Consists of six departments Total Protection to Person and Property - $7,319,168
15	Protection Budget Comparison
16	General Health and Sanitation - 1% Consists of only one department - Animal Control Total General Health and Sanitation - $498,950
17	General Health Budget Comparison
18	Social Services - 4% Consists of three departments Total Social Services - $1,306,408
19	Social Services Budget Comparison
20	Recreation and Culture - 4% Consists of two departments - Parks and Recreation Swimming Pool Total Parks and Recreation - $1,321,413
21	Recreation and Culture Budget Comparison
22	Debt Service - 11% Total General Fund Debt Service - $3,819,892
23	Debt Service - cont’d. $4.68M - 1992 Multiple projects/Refunded 2001 Camp Ernst Park, Maplewood gym, GIS Equipment, Waterline Construction, Storm Water, etc. Health District pays approx. $56,000/yr Maturity Date - December 1, 2012 $6.0 million - 1999 Multiple Projects Roads, Storm Sewer, Sanitary Sewer, Parks, Restricted Custody Center Walton Fire pays approx. $27,000/yr Maturity Date - November 1, 2008 $20M - 2002 Public Safety Center Project Jail and Sheriff’s Department Building Maturity Date - April 1, 2022
24	Debt Service, cont’d. $5.75M - 2003 Water Expansion/ Maplewood Educational Facility Project Water Surcharge/Fees to reimburse a portion for Water Board of Education to reimburse a portion for Maplewood Maturity Date – February 1, 2028 $8.06M Golf Course Bonds Maturity date – November 15, 2012 One lease/purchase agreement paid from the General Fund Pass through money: Point Pleasant Fire - $850,000 Maturity Date - January 20, 2011
25	Administration and Reserves - 48% Contracted Services Contributions Utilities/Insurance Fringe Benefits Reserves Total Administration $16,950,315
26	Contracted Services Total of thirteen contracted agencies Five largest, not reimbursed: TANK - $2,843,751 PSCC - $1,819,586 Planning Commission - $460,000 Boone Co Soil Conservation - $66,000 Northern KY Drug Strike Force - $30,000
27	Transit Authority of NKY Contracted Amounts
28	Contributions Total of thirteen organizations Five largest: Saint Luke Hospital Dinsmore Foundation Boone County Urban Forestry Comm Florence Disability Committee Boone Conservancy Inc
29	Fringe Benefits Employer Share of Social Security Employer Share of Retirement Health/Dental/Life Insurance Unemployment Insurance Worker’s Compensation
30	Administration Budget Comparison
31	General Fund Operating Revenue vs. Operating Expenditures
32	Public Works Fund Total Public Works - $7,050,055 Total Operating $2,589,895 General Fund Contribution $3,110,160
33	Jail Fund As the Jail Fund’s operating budget increases each year, revenues are dropping.
34	Capital Improvements Fund Industrial Road Project Revenues $5,000,000 – State Transportation Agreement $350,000 – Contracts with Other Counties/Cities South Airfield Road Project $2,200,000 – South Airfield Road Project Agreement with Airport $1,200,000 – Citi Infrastructure Payment Gateway Community & Technical College Road $500,000 – State Transportation Agreement Land Conservation Grant - $300,000 Bond Proceeds - $12,500,000 Public Safety Center Project Water Expansion Phase 2 Project
35	Building Projects New Public Safety Center General Obligation Bond Issue $15,500,000 Construction Account $4,500,000 Bond Issue to Finish Construction Public Safety Land Three Year Contract $645,000 Old Courthouse Building Renovations to outside - $400,000 Maplewood Educational Facility $400,000 Construction account
36	Streets & Highways Industrial Road Area Improvements -$5,350,000 Gateway Community and Technical College Road - $500,000 South Airfield Road - $2,200,000
37	Water Project Rural Water System Expansion Project Phase I $1,500,000 Construction Account Phase 2 $8,000,000 to be financed with a General Obligation Bond Bullock Pen Water District $300,000
38	Parks Projects Gunpowder Creek Nature Park - $50,000 Carried over from FY03 Conrad Park - $200,000 Carried over from FY03 YMCA/Parks Project - $1,700,000 Remainder of Contract Land Conservation Grant - $300,000
39	Other Capital Outlay Total Other Capital Projects - $2,143,468
40	Overall County Budget Contains sixteen funds (bank accounts) General Local Law Enforcement Grant Road MH/MR/Aging Tax Jail Revolving Loan LGEA School Tax Federal Grants Public Safety Motor Vehicle Rental Tax Capital Improvements Earl Parker Robinson Assisted Housing & Reserve Scattered Sewer Assessment Program
41	Overall County Budget Total Overall Budget - $110,081,618