BUDGET COMMITTEE
January 17, 2018
NOT APPROVED
Committee Members Present: P. Curran, P. Stockin, J.
Burdick, B. Harris, J. Ricci, C. Crandall (Absent: D. Fanton)
Others Present: L. Ballengee, G. Barnes, T. Boyde, D.
Decker, K. Graves, D. Healy, K. Hollis, R. Hollis, K. Hooker, J. Hopkins, J.
Kelley, C. Knapp, B. Riehle, T. Ross, M. Washer
Call to Order: The meeting was called to order at 11:02 a.m.
by Budget Committee Chairman Phil Curran.
Approval of Minutes
A motion was made by Legislator Stockin, seconded by
Legislator Ricci, and carried to approve the Budget Committee minutes of
December 20, 2017.
Sales Tax Report
County Treasurer Terri Ross distributed the final 2017
Allegany County Sales Tax Report reflecting receipts totaling $19,754,601.12.
The year-to-date figures show an increase of $464,949.59 or 2.410 percent more
compared to last year at this time. Ms. Ross stated we are $1 million over the
budget figure used for 2017, and we were 2.4 percent higher than 2016 year-end.
Ms. Ross stated that we have received our first payment for 2018 totaling $578,130.96,
and are up approximately $40,000. Committee Chairman Curran stated it’s a
positive note to start the year.
2018 Budget
Ms. Ross distributed a copy of the 2018 Budget detail by
cost centers as well as a detailed summary of the County’s mandated and
non-mandated programs.
Legislator Decker stated he recently was asked by a
constituent if we are receiving gaming revenue from the Seneca Gaming &
Entertainment Oil Spring located in Cuba, NY. Ms. Ross stated, no, we were
receiving gaming revenue from the State of New York as part of the Governor’s
economic development program from different casinos in the region. It was for
host and non-host counties within the region; however, the Cuba casino is not
considered an Allegany County casino; therefore, we received non-host funds.
Chairman Crandall stated the County was part of the exclusivity zone that
provided a portion of the revenue to all counties that were within the zone,
adding that it was only for larger class casinos, and the Seneca Gaming &
Entertainment Oil Spring is not a part of that.
Ms. Ross distributed a completed analysis of the 2018 Budget
that shows what programs generated an increase to our Budget. The report shows
what was budgeted in both 2017 and 2018 to run these programs as well as the
change in net County cost to run these programs in 2018. Ms. Ross discussed
what contributed to the $1,455,539 increase to the 2018 Budget, citing
different factors to include, an increase of $404,291 to cover programs, the
County lost $24,550 in appropriated reserves, as well as $571,159 in other
revenue sources.
10-Year Analysis
Ms. Ross stated that in December 1986 we raised the sales
tax rate from 3 percent to 4 percent, and in December 2004 we raised the sales
tax rate from 4 percent to 4.5 percent. Ms. Ross continued that in the early
2000s, we had experienced changes with our State and Federal Aid and how we had
to budget for the Home Energy Assistance Program (HEAP) as well as Food Stamps.
Ms. Ross went on to list the following major funding sources and the percentage
they support the 2018 Budget:
- Tax Levy – 25 percent
- Sales Tax – 16 percent
- State Aid – 12 percent
- Federal Aid – 12 percent
- Miscellaneous Sources – 35 percent
Retirement Bill
Ms. Ross discussed the Retirement Bill stating the $2
million increase over the course of two years contributed to the decline in our
financial position during 2003, 2004, and 2005. Ms. Ross stated our last
retirement incentive was in February 2012; however, we paid it in one lump sum
rather than installments. Legislator Decker asked if the County keeps all hotel
tax generated within the County. Ms. Ross stated, yes, that is our tax.
Outstanding Debt
Ms. Ross stated that currently we are down to only having
debt on two buildings with maturity dates of 2029 and 2035. Legislator Harris
asked if the amounts reflected in the report are principal amount only, and Ms.
Ross stated, yes.
