The FY 2017-18 Adopted Budget by Agency
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Cover Design by Kathy Kaiser, Finance Division FY 2017-18 Adopted Budget Prepared by Douglas County, Nevada Finance Division County Manager’s Letter of Introduction To the Board of Commissioners, residents, businesses, elected officials and employees of Douglas County: It is a pleasure to present the Fiscal Year 2017-18 (FY 17-18) Adopted Budget. The budget is a financial plan to allocate resources needed to accomplish the strategic goals and objectives of Douglas County. The FY17-18 Budget is the product of months of work by the Board of County Commissioners, elected officials, department directors and staff, as well as members of the community, businesses and other local public agencies. In the development of the FY17-18 budget, Douglas County made a renewed commitment to build upon its strong record of long-range planning and financial stability. The five-year financial forecast process for the General Fund and other major funds is a tool that provides a focus on fixing structural imbalances over the long-range, not just year-to-year. The County continues to work collaboratively with other special taxing districts and other regional entities to provide various services that meet the needs of our community in the most cost effective way. Community involvement is an important component of the budget process as it provides a voice to our residents regarding the County’s programs and educates the public on the difficult choices local elected officials are faced with, especially in the economic environment of recent years. We continually work to improve the accessibility and quality of public information to ensure Douglas County’s local government is as transparent to residents as possible. In addition to the budget document, several other important sources of information are also available, including the five-year Capital Improvement Plan, 20-year Master Plan, Comprehensive Annual Financial Report, regularly scheduled Board of County Commissioners meetings, monthly newsletters, the County Manager’s blog, local media outlets and the Inside Douglas County program. Please contact the County Manager’s Office at (775) 782-9821 or visit our website at www.douglascountynv.gov for additional information about our finances and important local issues. I hope this document enhances your understanding of Douglas County’s FY17-18 budget. Thank you for taking the time to review this important piece of public information. The Government Finance Officers Association of the United States and Canada (GFOA) presented the Distinguished Budget Presentation Award to Douglas County, NV for its adopted operating and capital budget for the fiscal year beginning July 1, 2016 (FY16-17). In order to receive this award, a governmental unit must publish a budget document which: Reflects the guidelines established by the National Advisory Council on State and Local Budgeting, Incorporate the GFOA’s best practices on budgeting Meet the Distinguished Budget Presentation Award program criteria Douglas County has received the Budget Award for twenty consecutive years. We believe our current budget continues to conform to program requirements and are submitting the Douglas County, NV FY 2017-18 Adopted Operating and Capital Budget Document to GFOA for consideration of the Distinguished Budget Presentation Award. Table of Contents Introduction Reader’s Guide to the Budget Document……………………………………………………….…………………………………. 10 About Douglas County…………………………………………………………………………………………………………………….… 11 Organization Chart………………………………………………………………………………………………………………………….... 16 Elected and Appointed Officials………………………………………………………………………………………………………… 17 Boards and Commissions…………………………………………………………………………………………………………………. 18 Strategic Goals………………………………………………………………………………………………………………………………… 22 Budget Message Overview………………………………………………………………………………………………………………………………………….. 26 Revenue Highlights………………………………………………………………………………………………………………………….. 26 Appropriation Highlights…………………………………………………………………………………………………………………… 28 Douglas County Funds……………………………………………………………………………………………………………………… 31 Budget Overview The Budget: A Policy & Planning Guide…………………………………………………….……………………………………….. 34 Developing the Budget…………………………………………………………………………………………………………………….. 34 Budget Calendar ……………………………………………………………………………………………………………………………… 35 Budget Implementation and Monitoring……………………………………………………………………………………………. 35 Budgetary Basis………………………………………………………………………………………………………………………………. 35 Budget Guidelines……………………………………………………………………………………………………………………………. 36 Budget Directives……………………………………………………………………………………………………………………………. 37 General Fund 5– Year Financial Projections...…………………………………………………………………………………… 39 Total Budget by Agency…………………………………………………………………………………………………………………….. 43 Resources and Requirements by Agency All Funds…………………………………………………..……………………………………………………………………………….. 44 County Funds…………………………………………………………………………………………………………………………….. 45 General Fund……………………………………………………………………………………………………………………………… 46 Redevelopment Agency Funds……………………………………………………………………………………………………. 47 Gardnerville, Minden, and Genoa Town Funds……………………………………………………………..……………… 48 Douglas County Budget Policies Financial………………………………………………………………………….………………………………………………………… 49 Revenue………………………………………………………………………….………………………………………………………… 50 Operating Budget ……………………………………………………………………………………………………………………… 54 Capital Improvements………………………………………………………………………………………………………………… 57 Procurement……….…………………………………………………………………………………………………………………….. 59 Accounting…….…………………………………………………………………………………………………………………………… 60 Reserves……….…………………………………………………………………………………………………………………………… 61 Debt Management…..…………………………………………………………………………………………………………………. 63 Enterprise Fund…….…………………………………………………………………………………………………………………. 64 Table of Contents County Services Elected Offices Board of County Commissioners…….…………………………………………………………………………………………… 70 Assessor………....………………………………………………………………………………………………………………………… 72 Clerk-Treasurer………………………………………………..………………………………………………………………………… 76 Constable ……………………………………………….……..…………………………………………………………………………. 80 District Attorney……..………………………………………………………………………………………………………………….. 84 East Fork and Tahoe Justice Courts …………………………………………………………………………………………… 89 Public Administrator ………………………………………………………………………………………………………………….. 96 Recorder …………………………………………………………………………………………………………………………………… 98 Sheriff …………………………………………………………………………………………………………………………………….. 102 Ninth Judicial District Court District Courts….…….………….………………………………………………………………………………………………………. 116 Judicial Services...………………………………………………………………………………………………………………………. 124 Juvenile Probation & Detention ………………………………………………………………………………………………….. 128 China Spring/Aurora Pines Youth Camp……….……………………………………………………………………………… 135 County Commissioners Directed Departments Library……….…….………………………………………………………………………………………………………………………… 140 University of Nevada Cooperative Extension….……...…………………………………………………………………….. 142 Regional Transportation……………………………………………………………………………………………………………… 146 County Manager Departments County Manager………..……………………………………………………………………………………………………………….. 150 911 Emergency Services …………………………………………………………………………………………………………… 161 Community Development…..……………………………………………………………………………………………………..... 165 Community Services ………………………………………………………………………………………………………………….. 172 Senior Services….……………………………………………………………..……………………………………………………….. 181 Social Services.….………………………………………………………………………………………………………………………. 185 Minden-Tahoe Airport ………………………………………………………………………………………………………………… 191 Public Works.…………..………………………………………………………………………………………………………………… 194 Technology Services ………………………………………………………………………………………………………………….. 202 Redevelopment Agency …………..……………………………………………………………………………………………………….. 212 Capital Budget Capital Budget……..…….…………………………………………………………………………………………………………….……… 216 Capital Projects by Type………...…………………………………………………………………………………………………………. 217 Project Financing….……..………………………………………………………………………………………………………….……….. 219 Debt Service Summary of Indebtedness……..………………………………………………………………………………………………………. 222 Debt Service by Type………..…….………………………………………………………………………………………………………… 223 Total Debt Service by Year…....…………………….……………………………………………………………………………………. 224 Total Outstanding Debt by Year…………………..…………………..………………………………………………………………… 225 Table of Contents Revenue Bonds - Douglas County….……………………………………………………………..…………………………………… 228 Revenue Bonds - Other……..……………………………………………………………………..……………………………………… 232 Revenue Bonds - Water……..……………………………………………………………………..……………………………………… 235 Revenue Bonds - Sewer…………………………………………………………………………...……………………………………… 238 NV State Revolving Fund Loan…..……………………………………………………………….…………………………………… 241 Medium Term Financing…...……………………………………………………………………...……………………………………… 248 Capital Lease…………….....…..…………………………………………………………………..……………………………………… 250 Fund Summaries Types of Funds…….….…………………………………………………………………………..………………………………..………… 253 All Funds………....……………………………………………………………………………….………..………………………………..….. 255 County Funds…….……………………………………………………………………………….………..………………………………..… 256 General Fund…….………………………………………………………………………………..………..…………………………………. 257 Special Revenue Funds….………..………………………………………………………………..………..…………………………… 259 Proprietary Funds - Internal Service……..………………………………………………………...………..………………………. 280 Proprietary Funds - Enterprise……..……………………………………………………………...………..…………………………. 284 Capital Construction Funds…….…………………………………………………………………………..……………………………. 290 Debt Service Funds……..…………………………………………………………………………………..………………………………. 297 Redevelopment Agency Funds……..……………………………………………………………...………..……………………….… 298 Town Funds……..……………………………………………………………………………………………………………………………….