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<br /> Board and County Manager meet all Federal guidelines. The next (third) ARPA project consideration from the County
<br /> Manager to the Board is scheduled to be a part of the FY 2022-23 Recommended Budget in May 2022.
<br /> General Fund Summary
<br /> FY 2022 FY 2021 FYs 2022 vs 2021
<br /> GENERAL FUND Original Budget Revised Budget YTDActual* Percentage YTDActual* Percentage YTD %Variance'
<br /> Property Tax $177,661,825 $177,661,825 $146,141,390 82.26% $140,261,324 83.64% $5,880,066 -1.38%
<br /> Sales&Use Tax $26,702,047 $26,702,047 $7,981,192 29.89% $7,136,219 29.95% $844,973 -0.06%
<br /> a
<br /> Licenses and Permits $274,550 $274,550 $65,602 23.89% $72,675 26.47% -$7,073 -2.58%46 1
<br /> C Charges for Services $12,478,132 $12,662,171 $6,267,249 49.50% $4,488,448 35.50% $1,778,801 14.00%J& 2
<br /> a
<br /> w Intergovernmental $18,226,773 $20,792,680 $6,971,416 33.53% $10,174,823 42.02% -$3,203,407 -8.49%j& 3
<br /> cc Transfers In $74,504 $95,337 $20,833 21.85% $0 0.00% $20,833 21.85%& 4
<br /> Miscellaneous $3,376,346 $3,691,082 $443,480 12.01% $488,674 13.99% -$45,194 -1.97%6 5
<br /> Appropriated Fund Balance $1,968,184 $7,673,175 $0 0.00% $0 0.00% $0 0.00%
<br /> Total $240,762,361 $249,552,867 $167,891,162 67.28% $162,622,163 66.25% $5,268,999
<br /> Community Services $13,621,295 $14,216,710 $6,350,739 44.67% $6,806,321 45.45% -$455,582 -0.78%
<br /> General Government $10,277,361 $10,380,822 $5,625,395 54.19% $5,285,998 48.14% $339,397 6.05% e
<br /> Public Safety $28,528,552 $28,827,819 $13,366,140 46.37% $14,145,155 50.01% -$779,015 -3.65%I 2
<br /> Human Services $40,547,146 $44,008,794 $18,693,542 42.48% $18,222,726 42.44% $470,816 0.04%
<br /> o. Education $93,834,876 $95,583,514 $45,515,959 47.62% $45,025,409 48.12% $490,550 -0.51%
<br /> w Support Services $12,881,850 $15,282,833 $8,089,462 52.93% $9,288,542 65.90% -$1,199,080 -12.97%Lip s
<br /> Debt Service $40,027,279 $40,208,373 $24,763,605 61.59% $18,440,583 55.19% $6,323,022 6.39% s
<br /> Transfers Out $1,044,002 $1,044,002 $0 0.00% $0 0.00% $0 0.00%
<br /> Total $240,762,361 $249,552,867 $122,404,842 49.05% $117,214,734 47.75%1 $5,190,108 1.30%
<br /> Notes:
<br /> *-Actual amounts include Encumbrances.
<br /> +-Based on percentage.
<br /> 1-Finance is confirming with the State if this represents a Timing variance.
<br /> 2-Positive variance attributed to Register of Deeds Excise Fees,EMS Charges and Medicaid revenue.
<br /> 3-FY 2021 included$4 million in COVID State Grants.This variance is not a Performance variance.
<br /> 4-Represents a transfer from the County Capital Fund.
<br /> 5-Miscellaneous includes Donations and Leases.Finance Department is reviewing material variances with affected departments.
<br /> 6-Increases due to timing of payments,increases in Worker's Comp,Bonds and Insurances,specifically in Cyber Insurance.
<br /> 7-FY 2021 had higher Emergency Service contracted services related to COVID response.
<br /> 8-FY 2021 had HR One-Time Permanent Salaries and IT Expenses for Equipment to support Hybrid Work
<br /> 9-Debt Service reflects incrased Principal and Interest
<br /> General Fund revenues are 67.3% of budgeted revenues compared to 66.2% the prior fiscal year. The improved
<br /> percentage versus budget is due to the Charges for Services as COVID public health restrictions are lifted.
<br /> General Fund Revenues
<br /> • Property Tax collections are 82.6% of the total Property tax budget compared to 83.6%the prior fiscal
<br /> year; this represents a timing variance in collections. Real and personal taxes were due September 1 but
<br /> peak at the end of December tax collections due to the pending January assessment of penalties and
<br /> interest. Note: As of the date of this report, the Tax Administration Office billing and collection rate is
<br /> 95.34% versus 95.43%for the prior fiscal year.
<br /> • The County 2021 tax base reflected a property revaluation and a revenue neutral rate of .7887 cents per
<br /> $100 of assessed value. The adopted budget then increased the revenue neutral rate by 3 cents to .8187
<br /> per$100 of assessed value to meet increased debt service requirements. The tax appeals from the
<br /> revaluation are consistent with historical levels at 1.5% of the total tax base. The County has also
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