HomeMy WebLinkAboutAgenda - 04-07-2011 - 3ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: April 7, 2011
Action Agenda
Item No. 3
SUBJECT: Fiscal Year 2011-12 Budget Drivers
DEPARTMENT: Financial Services PUBLIC HEARING: (YIN) No
ATTACHMENT(S):
INFORMATION CONTACT:
Frank Clifton, 919-245-2306
Clarence Grier, 919-245-2453
PURPOSE: To receive information in regards to the budget drivers for the upcoming fiscal year
2011-12 General Fund Budget.
BACKGROUND: At the first Budget Work Session in February 2011, we provided information
on possible budget impacts, based on the information available at that time, while anticipating
the affects on the upcoming FY2011-12 budget process. The information presented at this work
session will update the previous information based on the budget requests submitted by each
County department. Additionally, new information from the State and our Health Insurance
provider has become available, which will impact the budget preparation.
We currently anticipate the FY2011-12 General Fund budget to be approximately $176 million.
Although this is the amount we anticipate the budget to be, several major budget dividers that
will need to be addressed before we can finalize the budget have come to our attention.
Possible known budget drivers for the FY2011-12 budget are as follows:
• Employee and Retiree Health Insurance increases - up to 25% $1.7 million
• Jail Fees -potential loss of revenues (Misdemeanants} 1.8 million
• Misdemeanant expenses added
• Total budget impact
1.6 million
$5.1 million
This represents 4.07 cents on the current property tax rate for the FY2011-12 budget.
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Health Insurance
Currently the County pays approximately $6.6 million for health insurance across all funds for
employees ($5.5 million for the General Fund) each fiscal year. Additionally, the County pays
approximately $1.4 million per year for all retiree health insurance related costs.
For the upcoming budget year, the North Carolina Association of County Commissioners has
informed us that they will no longer administer our health insurance plan as of December 31,
2011. Additionally, Mark III Benefits has informed us that we can expect up to a 25% increase in
health insurance for employees and retirees for the calendar year ending December 31, 2012.
We estimate the increase and the affect on the FY2011-12 budget to be as follows:
• Employee health insurance
• Retiree health insurance
• Tota I
$1.2 million
.5 million
$1.7 million
Additionally, we anticipate based on past experience that our health insurance costs will
increase by 15 to 20 percent per year as a result of claims paid in previous fiscal years.
Annually, this would represent an increase of $1.1 million to $1.5 million per year in health
insurance for current employees and retirees. We would recommend the Board of County
Commissioners explore other options of funding the county's health insurance benefits to control
the increasing insurance costs of the employees and retirees such as:
• Self Insurance-The County pays all health insurance claims.
• 80120 Plan -The County pays 80 percent of the costs of insurance and the employee
pays 20 percent of their insurance.
• 70130 Plan -The County pays 70 percent of the costs of insurance and the employee
pays 30 percent of their insurance.
State Misdemeanant Expenses
As part of the current year budget deliberations and development, the General Assembly has
proposed moving the misdemeanants currently housed in state prisons to the County jails. This
would have a material negative effect on our FY2011-12 budget. Currently the jail houses 147
prisoners, 70 of which are Federal prisoners, which we are reimbursed an estimated $1.8 million
per year for housing. If the State's budget is passed with the housing of misdemeanants placed
on the County Jail, we can expect the following impact:
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Number of Inmates Housed - A
Potential number of days housed - B
Current cost per day per inmate for FY2011-12 - C
70.00
365.00
$ 63.00
Total potential cost of housing State misdemeanants
(AxBxC) $ 1,609,650
This would include medical and other related jail costs. This would not include any potential
costs due to over crowding.
FINANCIAL IMPACT: There no financial impact as a result of accepting this information. The
financial impact will result from funding decisions made during the FY2011-12 budget process.
RECOMMENDATION(S): The Manager recommends that the Board receive the information
and provide guidance to staff in regards to preparing FY2011-12 budget.