County cuts budget for next year

Elmore County taxpayers should be pleased to know that the county tax levy will go down again in the new budget.

An expanded tax base, sound management practices and the wise use of PILT funds have allowed the county to lower its budget as well as the tax levy.

The proposed budget is $585,302 lower than the current year's. For FY 2003, the county is proposing a budget of $9,901,655.

Current Expense goes down; a new Justice Fund and moving fringe benefits from General Expense into the individual departments, along with a few other changes in the FY 2003 Budget, proved a challenging task for the Board of Elmore County Commissioners and Auditor/Recorder Gail Best. But the elected officials were pleased with the overall results. Moving the fringe benefits into the individual departments results in what appears to be a large increase in Salaries and Wages, but is not.

"We felt with the benefits being included in the individual departments, we would have a better picture of the department's expenses," said Best. "Often it was perceived that the cost of providing the fringe benefits are not considered as part of the salary expense, but of course they are."

The offset for this repositioning of the fringe benefits can be found in General Expense where you can see a dramatic decrease, said Best. For FY 2002 the general expense was $690,905. In this year's budget it drops to $114,170. "The only items remaining in that Salaries and Wages budget are health insurance for retirees and the line item for Workman's Compensation," she said.

She pointed out another change is reflected in some of the "B" (other expenses) budgets. "Postage was moved from the individual departments to one line item in General Expense. This was done for convenience in ordering postage by phone. We will be able to use one check instead of many."

The Sheriff, Jail, Dispatch and Prosecuting Attorney have been moved from Current Expense into the newly formed Justice Fund. Best explained this was done to have better accountability for what it costs to provide these services. At the same time, the "A" budgets (salaries and wages), now include the fringe benefits where they did not in 2002.

Two additional "Cops Fast" officers are included in the Sheriff's budget. Grant money is anticipated to fund the major portion for the two new officers, but they will not be hired if the grant is not obtained.

Money to purchase a vehicle is also included in the sheriff's budget for the Cops Fast officers.

Security Operations also has been added in the Justice Fund, with three more full-time employees. The proposed budget also reflects one new full-time employee for the Plant Facilities. This is due to the additional properties that have been purchased around the county campus. In the Growth and Development Department, the Administrative Assistant position was cut. However, a Planning Director position was added.

Best pointed out there are two transfers on the budget, both coming from PILT. "The $924,000 in Current Expenses is for Capital Building Expense. The transfer to the Justice Fund of $1,614,693 is dedicated to be used for the future Justice Center and cannot be used in fiscal year 2003," she said.

She noted a number of changes in the special levy funds. "Taking postage out of the individual budgets also makes a difference in the 'B' portions of some of these funds," said Best.

An increase of $103,000 in the 'B' budget for Indigent/Pension reflects an increase in the line item for mental health. "That line item pays for court-ordered mental holds," said Best. "This costs a fortune and we have no control over it."

In 2002 there was $10,000 in the Noxious Weed budget and $10,000 in County Agent for the purchase of a vehicle. The vehicle was purchased so the money has been taken out of the budget for 2003.

The ambulance budget shows a part-time salary, as well as the fringe benefits, is gone.

An additional $20,000 was put into the Junior College Fund. "We are getting more applications each year," Best said.

The increase in the Snowmobile Fund comes because they are receiving more money. "But they can't spend it unless it is in the budget."

The Extrication Fund saw an increase for the same reasons. "They are receiving more money (from grants, for example), but they can't spend it unless it is in the budget."

Payment in Lieu of Taxes (PILT) Funds were offset for the transfer to Justice Fund and Current Expense.

The Waterways/Vessel Fund reflects $105,000 in grants received last year is not included for 2003.

Many things have been accomplished in this budget, said Best. "Considering the economic times, Elmore County was actually able to add some necessary items to the budget while lowering the budget and tax levy. County taxpayers will benefit from the lower levy plus the 50 percent cut across the board in the solid waste fee.

"This was only possible because of an expanded tax base, sound management practices by elected officials and department heads and the wise use of the PILT funds we receive. We hope the taxpayers will recognize these efforts to live within our means while trying to put money aside for future necessary expansion -- much as people do with their personal lives."