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Alternative Scenarios For Possible Modifications to the FY 2005 -06 Manager's
<br />Recommended Budget
<br />"Manager's Note: The following alternative scenarios reflect the areas that I have identified for progressive cuts to reduce the tax rate increase
<br />penny by penny. The cuts in the first two columns could be considered and not dramatically erode the priorities of capital funding, critical
<br />needs reserve, pay plan, and school current expense. The consideration of cuts to 3 cents or beyond will seriously erode these budget
<br />priorities, in my opinion."
<br />The Manager's Recommended 2005 -06 fiscal year budget proposed a tax rate of 86.8 cents per $100 valuation, reflecting an increase of 9 cents over the
<br />revenue neutral rate of 77.8 cents. The tax rate increase was necessary in order to fund several major budget drivers - increased funding for schools, full
<br />funding of school and County capital in accordance with Option 2 recently adopted by the BOCC, and increased debt service for School and County capital
<br />projects.
<br />Some of the budget drivers have more flexibility than others, meaning that funding could conceivably be phased in over more than one year. The following
<br />budget drivers have some flexibility: increase in the current per pupil appropriation; full funding of School and County recurring capital; employee pay and
<br />benefits; and the reserve fund to address priority funding needs. However, increases related to debt service, medicaid, fuel and utilities obligatory, meaning
<br />that the County is either mandated to pay the expenses or is already experiencing increased costs. The obligatory elements of the Manager's
<br />Recommended 2005 -06 budget increase total $2.9 million ($1.9 million for increased debt service and $1 million for rising costs of Medicaid, fuel and
<br />utilities). The following table offers various ways the Board could conceivably consider decreasing the recommended tax rate increase of 9 cents down to
<br />2. 5 cents (the amount necessary to fund the mandated budget drivers).
<br />Menu
<br />Item #
<br />5. Schc
<br />5 -a.
<br />5 -b.
<br />5 -c.
<br />5 -d.
<br />Alternative Scenarios for Possible Budget
<br />From 86.8
<br />From 86.8
<br />From 86.8.
<br />From 86.8
<br />From 86.8
<br />From 86.8 -:
<br />Modifications
<br />cents to 85.6
<br />cents to 84.5
<br />cents to 83.8
<br />cents to 82.8
<br />cents to 81.8
<br />cents to 803
<br />cents
<br />cents
<br />cents
<br />cents'
<br />cents
<br />cents
<br />Cent Equivalent
<br />1
<br />2
<br />3
<br />4
<br />5.;
<br />6:5
<br />Total Budget Cuts for County and Schools
<br />$1,187,580
<br />$2,375;160
<br />$3,562,740
<br />$4,750,320
<br />$5;937,900
<br />$7;71.9,270,;
<br />Item
<br />of Current Expense - Manager's Recommended budget provides $1.9 million to increase the per pupil appropriation by $95 (from $2,623 to $2,718)
<br />Reduce Recommended Per Pupil Appropriation by $23
<br />bringing total current expense increase to $1,439,206 (from
<br />$411,148
<br />recommended $2,718 to $2,695)
<br />Reduce Recommended Per Pupil Appropriation by $45
<br />bringing total current expense increase to $1,045,934 (from
<br />$786,544
<br />recommended $2,718 to $2,673)
<br />Reduce Recommended Per Pupil Appropriation by $60
<br />bringing total current expense increase to $777,794 (from
<br />$1,072,560
<br />recommended $2,718 to $2,658)
<br />Reduce Recommended Per Pupil Appropriation by $65
<br />bringing total current expense increase to $688,414 (from
<br />$1,161,940
<br />recommended $2,718 to $2,648)
<br />Total Current Expense Decreases
<br />$0
<br />$0
<br />$411,148
<br />$786,544
<br />$1,072,560
<br />$1,161,940
<br />Total Budget Cuts for County and Schools
<br />$1,187,580
<br />$2,357,900
<br />$3,569,033
<br />$4,750,799
<br />$5,937,528
<br />$7,734,530
<br />Difference (1)
<br />$0
<br />- $17,260
<br />$6,293
<br />$479
<br />-$372
<br />$15,260
<br />(" Difference may not reflect exactly one -half or one cent due to rounding.
<br />Page 3 of 3 potential cuts. xlsscenarios
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