The Campbell County Fiscal Court approved their 2022-2033 fiscal year budget for $53,061,888 Thursday, noting an increase in department operating expenses due to inflation.
Another item of note, said Campbell County Finance Director and Treasurer Marie Schenkel, is the increasing cost of jail operations to continue the substance use program and for employee attraction and retention.
The new fiscal year begins July 1.
Here are some of the budget highlights:
The fiscal year 2022 budget versus 2023 projection variances (spread between numbers from 2022 budget to 2023 budget):
- Real Property tax receipts: no variance
- Net of payroll tax and net profit taxes $838,000
- Other taxes $292,000
- Jail: federal/state/intercounty inmate per diem $1.82 million. The decrease in revenue was caused by planning for 270 state inmates, versus 130 on average they had, which affects the budget.
- HB556 ARPA funding for jail $246,000
- Golf: net operating revenue before capital expenditures of $69,000
Capital purchases/projects carried over to the fiscal year 2023 budget from the 2022 budget:
Projects that couldn’t be completed from the 2022 budget will transfer to the 2023 budget. The causes are mostly due to delays in supply chain issues.
- Road Projects: bridge replacement and equipment purchase $829,000
- Jail and commissary projects: $998,000
- Vehicles and equipment: delayed due to supply chain issues $303,000
- Water fill station project: $110,000
Project deferred and not rescheduled is the police department parking lot expansion of $150,000. The estimate ended up going beyond $150,000. It is not being rescheduled at this time.
Real property and payroll tax receipts:
Real property and payroll tax receipts are two of approximately 90 revenue sources. The fiscal court controls the real property tax. The tax rate is set in August/September by the fiscal court.
- Real property tax is 26% of budgeted revenue
- $11.5 million is a 4% increase in budgeted receipts: $443,000 over the fiscal year 2022 projection. An increase due to inflation.
- An 8.3% increase in expenditures projected for the fiscal year 2023 equals $4.4 million.
- Consumer price index (CPI): increase year over year as of April 2022, 8.3%
Payroll Tax is 27% of budgeted revenue
- $12 million in budgeted receipts
- Payroll tax receipts and net profit receipts budgeted higher than the fiscal year 2022 Projection
Collections move based on economic growth. The rate remains unchanged at 1.05%. The annual wage cap remains unchanged in the current year at $38,667.
Salaries and Benefits
Personnel costs are the largest expenditure in the budget.
Jail pay plan increases $600,000 from fiscal year 2022. This is due to employee attraction and retention.
Health insurance expense is a 12% Increase at $184,000
Pension contributions
Non-Hazardous (job) rate of 26.79%
Hazardous (job) rate is 49.59% a 12% increase with a $135,000 impact
Other expenditures outlined:
- TANK funding increase of $41,000
- Jail medical contract a 12% increase totaling $132,000
- Statutory PVA contribution of $75,000
- Economic development $100,000
- Gasoline/Fuel $54,000
- Increase in contingency $280,000
Capital Investments:
Road Department
State road funding (county road aid/municipal road aid, flex funds, 80/20 bridge and truck distribution):
- CRA/MRA: $799,000, an increase from the fiscal year 2022 allocation of $48,000 or 6.4%
- Flex Funds: $195,000 in fiscal year 2022, $150,000 in fiscal year 2023
- Expenses budgeted to cover normal operations due to the impact of inflation and supply chain issues.
- Capital Projects: $5.2 million, an increase of $3.8 million (due to carrying over of last year’s projects) from the fiscal year 2022 projection
- Road and bridge projects: $2.9 million, an increase of $440,000 from the fiscal year 2022 budget plus $650,000 in carryover projects from the previous budget.
- Bridge projects: $600,000, plus carryover of $500,000
- Road Resurfacing: $1 million, plus a carryover of $150,000
- Slips/Pier Walls: $125,000
- Street Rebuild: $400,000
- Full-depth repairs and resurfacing of county lots: $1.6 million
Road Equipment Replacements:
- Tandem Axle Dump Truck: $210,000
- Single Axle Dump Truck: $186,000, carried over from fiscal year 2022 due to supply chain disruptions.
- Roller used for asphalt projects, $55,000.
- F-550 4X4 truck with dump body and plow, $135,000.
Detention Center funding:
Early release of state inmates and staffing vacancies continues to impact revenue according to Schenkel.
Average State inmates:
- Fiscal year 2019: 387 inmates; fiscal year 2020 (pre-COVID): 372 inmates; fiscal year 2020 (after COVID-19 started): 343 inmates; fiscal year 2021: 270 inmates; fiscal year 2022: 130 inmates
- Economic Impact annually: $1.1 million-plus
- State inmates: A $4 increase in rate to $35.34 per day. Impact of $219,000 on the fiscal year 2023 budget
- Pendleton County contract (for housing Pendleton County inmates): State rate for the fiscal year 2022 of an average of 21 inmates
Federal inmates: $47.50 per day
- Average Federal inmates:
- Fiscal year 2019: 39; fiscal year 2020 = 45; fiscal year 2021 = 31; fiscal year 2022 = 37
Jail Chemical Dependency Program funded by Campbell County Local Board of Health. 100% of this is funded by the local board of health.
The majority of expenditures at the jail are fixed (remains consistent):
- Lower inmate population does not significantly impact the overall cost of operations
Non-Personnel expenditures:
- Medical contract, non-routine medical services, and meals: $2.2 million
- 62% of non-personnel/non-capital budget
- Medical contract: $1.3 million, increase of 12% or $132,000
- Average increase of 7%, non-routine medical and meals
Summary of expenditures:
- Total general fund $20,855,156
- Total road fund $8,684,935
- Total jail fund $13,680,988
- Total LGEA fund $0
- Total golf fund $1,491,718
- Total jail commissary fund $1,576,806
- Total developer’s road escrow fund $175,000
- Total senior citizen tax fund $735,201
- Total mental health tax fund $1,356,150
- Total payroll tax fund $4,505,934
Total without housing fund or ARPA/CDBG $53,061,888
- Total ARPA/CDBG fund $15,888,089
- Total housing fund $4,755,237
Grand total of all funds $73,705,214
