Supervisors Updated on FY-25 Budget Variables, Including Animal Impoundment Contract Renewal, and WCSO Staffing Incentives

As the July 1st start of Fiscal Year-2024/25 approaches less than seven weeks away the Warren County Board of Supervisors is attempting to grasp all the variables involved in departmental and outside agency budgetary requests. To that end at its Tuesday, May 14, work session the supervisors got a report on the current status of FY-2024/25 budget proposal regarding projected revenue versus expenditures. Also received was a report on a three-year renewal of the impoundment contract for the Humane Society of Warren County’s Julia Wagner Animal Shelter, and a related proposal to add an annual leave incentive for newly hired certified Warren County Sheriff’s Office deputies, at least some if not all of whose duties would include Animal Control. Also on the agenda was a report on the FY-2023 audit of County finances by Robinson, Farmer, Cox, and Associates Michael Lupton that kicked off the work session.

RFCA’s Michael Lupton at the podium, presented a summary of his company’s FY-2023 audit of County finances to kick off Tuesday’s work session as County Administrator Ed Daley and Finance Director Alisa Scott listen at staff table. Come on, Ed, smile for the camera like Alisa is. Those FY-25 Budget numbers you’re going to present can’t be that grim – and the Finance Director’s got your back. Royal Examiner Photos Roger Bianchini

The current FY-25 budget summary was presented second on the agenda by County Administrator Ed Daley. A total of 37 pages (29 for expenditures, 8 for revenue sources) indicated total expenditures originally proposed at $99,388,111, currently pared down to $97,422,667, an across-the-board reduction of $1,965,444. That compares to revenues projected on May 7, at $91,431,528, currently cited at $97,117,329, an increase of $5,685,801. If those numbers hold that would mean a $305,338 revenue shortfall that would have to be balanced by either additional cuts or an increase in revenue. Would the latter be provided by altered tax increase numbers or internal fund balance borrowing? The collective board angst over implementing the County’s first tax increases in about four-to-five years despite highly inflationary service costs over that period would seem to indicate the latter were that path chosen if a board majority believed the expenditure sources were valid costs the County should be absorbing.

Two charts presented in the County FY-25 Budget revenue and expenditures report from the county administrator. It might be noted that WC has the second lowest displayed tax rate 2-cents above Frederick Co. and 20-cents below Page and Clarke Counties, among other comparisons.

During discussion several board members cited budget priorities including Fire & Rescue and law enforcement staffing and operations. Also cited as a priority within the public schools budget, which has seen some questioning about a perceived lack of administrative transparency on some operational fronts, was funding to maintain adequate staffing of experienced teachers.

Board Chair Cheryl Cullers, a former public schools nurse, particularly cited funding to hire an Agricultural programs teaching position currently vacant at Skyline High School. See related BOS Press Release of Thursday, May 16.

County Board Chair Cheryl Cullers, pictured here with Vice-Chair ‘Jay’ Butler, expressed strong support that the supervisors not cut funding that will allow public schools to maintain and add teaching staff as necessary. Cullers was a long-time public schools nurse. Below, Public Schools Finance Director Rob Ballentine, far right in public seating area, listens to the FY-23 County Audit Report, including references to the County and Public Schools Admins’ budget communication processes.

Animal Impoundment

Deputy County Administrator Jane Meadows presented what has become over the years a rather routine contract renewal of a state-mandated municipal service, impoundment of stray, threatening, or otherwise unidentified roaming animals. Meadows reiterated what has long seemed an accepted County staff consensus, that the County’s contract with the Humane Society of Warren County’s Julia Wagner Animal Shelter for Animal Control impoundment services is estimated to save the County a significant sum of money in not having to establish its own department to oversee its own impoundment facility with corresponding staffing costs and benefits. As noted above, Meadows presented a related item, a proposal to add an annual leave incentive for newly hired certified Warren County Sheriff’s Office deputies, at least some of whose duties would include Animal Control. The Sheriff’s Office provides the County’s animal impoundment operational pickup service. However, Animal Control deputies can also serve other law enforcement duties when not on animal control calls. Meadows explained to the supervisors the advantage in including an up-front annual leave incentive to attract experienced deputies, who would be losing accumulated annual leave by leaving their previous employer to come here.

Several supervisors had questions about the animal shelter contractual arrangement, particularly Fork District Supervisor Vicky Cook. Cook asked if the proposed annual shelter contract of $412,000 was an increase over the previous final year of the existing contract. Yes, Meadows replied, a $2,000 increase. Cook also seemed troubled by the fact that the Humane Society of Warren County “is financed by a 501-C3 non-profit.” She also questioned a projected 2% annual option years cost increase based on the Consumer Price Index (CPI). Cook pointed out that the County wasn’t contracting for consumer items, but a service. Meadows replied that the cost of that service included consumer costs like food and water for the animals, utility and facility support costs. She also noted that using the CPI included the possibility of an annual decrease in the contract price were the price of goods to decrease, which other options did not contain. And while it might be a long-shot, were prices to go down, so would the annual cost of the contract.

2023 Audit Presentation

And again as noted above, the work session kicked off with Michael Lupton of Robinson, Farmer, Cox, and Associates presentation on the Fiscal Year-2023 audit of County finances. It was a multi-faceted presentation initiated shortly after the work session’s convening. See the linked 17-page Audit PowerPoint presentation for summary highlights, including the page 7 notice for the: “Basis for Disclaimer of Opinion on the Discretely Presented Component Unit – EDA” Discreetly presented you say?!? Must have something to do with ongoing litigations and liability claims.

Warren County Audit Presentation – FY2023

Watch the May 14, 2024, Warren County Board of Supervisors Work Session.