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Section XIII. Nantucket County BudgetTown and County of Nantucket 16 Broad Street Nantucket, MA 02554 FY2017 BUDGET PROJECTION •NANTUCKET COUNTY •COUNTY ADMINISTRATION •REGISTRY OF DEEDS •CORRECTIONS EXCISE FY 17 Nantucket County Budget Presentation to the County Commissioners January 27, 2016 1 County Agencies •County Administration •Registry of Deeds ▫Administration ▫Deeds Excise 2 County Revenue Sources •Town Assessment •Deeds Excise Revenue •Recording Fees •Corrections Deeds Excise (Public Safety Facility) •Registry of Deeds Excise Fund Balance •County Fund Balance 3 FY 2017 Projected Revenue •Town Assessment: $170,201 •Deeds Excise Receipts: $371,875 ▫County Admin: $223,125 ▫Registry of Deeds: $148,750 •Recording Fees: $171,500 •Corrections Deeds Excise: $250,000 •Registry of Deeds Excise Fund Balance: $32,815 •County Fund Balance: $250,000 •TOTAL PROJECTED REVENUE: $1,246,391 4 County Funding Requirement (also known as “maintenance of effort”) •By law, the County must provide a certain amount of NON-deeds excise revenue to the Registry •The amount increases by 2½% per year •FY 17 county funding requirement: ▫Registry: $305,862 5 FY 17 Projected Expenses •County Administration -- $508,964 ▫No employees ▫Main expenses are legal and professional services •Registry of Deeds -- $487,427 ▫3 full-time employees ▫Administrative expenses ▫Deeds Excise/special projects •Public Safety Facility Debt Service -- $250,000 •TOTAL PROJECTED EXPENSES: $1,246,391 6 Comparison with FY 16 Budget FY 2017 •County Admin ▫$508,964 •Registry of Deeds ▫Payroll = $361,457 ▫Operating Expenses = $42,000 ▫Total = $403,457 ▫Deeds Excise Payroll = $0 ▫Deeds Excise Expenses = $83,970 ▫Deeds Excise Total = $83,970 TOTAL REGISTRY OF DEEDS BUDGET = $487,427 •Public Safety Facility Debt Service ▫250,000 •TOTAL COUNTY BUDGET = $1,246,391 FY 2016 •County Admin ▫$234,549 •Registry of Deeds ▫Payroll = $346,536 ▫Operating Expenses = $42,000 ▫Total = $388,536 ▫Deeds Excise Payroll = $0 ▫Deeds Excise Expenses = $108,384 ▫Deeds Excise Total = $108,384 TOTAL REGISTRY OF DEEDS BUDGET = $ 496,919 •Public Safety Facility Debt Service ▫250,000 •TOTAL COUNTY BUDGET = $981,468 7 Next Steps •County Commissioners adopt the budget at meeting of January 27, 2016 •Nantucket County Review Committee (Finance Committee) reviews and/or adopts the budget at meeting of January 28, 2016 8 1/27/2016 Page 1 Department Town Assessment Estimated Revenues (Copy Fees) Corrections Deeds Excise Registry of Deeds Deeds Excise Fund Balance County Fund Balance Deeds Excise FY 17 TOTAL Administration, County 35,839$ -$ -$ -$ 250,000$ 223,125$ 508,964$ Deeds, Registry of Operations 134,362$ 171,500$ -$ 32,815$ 110,750$ 449,427$ Deeds Excise -$ -$ -$ -$ -$ 38,000$ 38,000$ Public Safety Facility Debt Service -$ -$ 250,000$ -$ -$ -$ 250,000$ -$ -$ -$ -$ -$ -$ TOTAL 170,201$ 171,500$ 250,000$ 32,815$ 250,000$ 371,875$ 1,246,391$ EXPLANATORY NOTES Deeds Excise Breakdown Amount Percent 3,500,000$ 100% 2,878,125$ 82.232% 250,000$ 7.143% 223,125$ 6.375% 148,750$ 4.250% -$ 305,862$ **2.5% increase over FY 16 Amount $298,402; Recording fees of $171,500; $134,362 from Town Assessment AS OF 01/21/2016 Anticipated Deeds Excise State Department of Revenue Corrections Deeds Excise FY 2017 PROPOSED NANTUCKET COUNTY BUDGET (FUNDING SOURCES) Registry of Deeds County Administration Registry** County Funding Requirement Corrections Maintenance of Effort* 1/27/2016 Page 2 Department FY17 Payroll FY17Expenses FY17 Total Budget County Administration Operations & Administration -$ 508,964$ 508,964$ Subtotal for County Administration -$ 508,964$ 508,964$ Deeds, Registry of Operations & Administration 361,457$ 42,000$ 403,457$ Deeds Excise -$ 83,970$ 83,970$ Subtotal for Registry 361,457$ 125,970$ 487,427$ Public Safety Facility Debt Service (Year 7)-$ 250,000$ 250,000$ Total Salaries & Expense 361,457$ 884,934$ 1,246,391$ Revenue Sources Amount Town Assessment 170,201$ Anticipated Deeds Excise*371,875$ Estimated Fees 171,500$ Registry of Deeds / Deeds Excise Fund Balance 32,815$ 0$ Public Safety Facility Debt Service 250,000$ County General Fund Balance 250,000$ Total Revenue Sources 1,246,391$ State (Department of Revenue) (81.042%)2,878,125$ Corrections Deeds Excise (8.333%)250,000$ Registry (4.25%)148,750$ County Administration (6.375%)223,125$ Total Deeds Excise 3,500,000$ FY2017 COUNTY BUDGET Approved by County Commissioners on (TBD) Nantucket County Review Committee on (TBD) Final as of (TBD) As of 01/21/2016 1/27/2016 Page 3 NANTUCKET COUNTY HISTORICAL BUDGET COMPARISON DEEDS EXCISE FUNDFY 2012 - 2016 2013 2014 2014 2015 2016 2017 2017 2017 ACTUAL BUDGET ACTUAL Actual BUDGET BUDGET INCREASE / (DECREASE) $ INCREASE / (DECREASE) % 01122 COUNTY ADMINISTRATION -----------------------------------01122 44206 MOTOR VEHICLE SALES -$ -$ -$ -$ -$ -$ -$ 0.0% 01122 47000 TRIAL COURT RENT -$ -$ -$ -$ -$ -$ -$ 0.0% 01122 47001 RENTAL INCOME -$ -$ -$ -$ -$ -$ -$ 0.0%01122 47201 ASSESSMENT TO TOWN (166,050)$ (54,928)$ (54,928)$ (52,046)$ (43,299)$ (35,839)$ (7,460)$ -31.1% 01122 48400 MISC INCOME -$ -$ -$ -$ -$ -$ -$ 0.0%01122 51701 MED INS EMPLOYERS PORTION -$ -$ -$ -$ -$ -$ -$ 0.0% 01122 51960 COMPENSATION/UNEMPLOYMENT -$ -$ -$ -$ -$ -$ -$ 0.0% 01122 53100 PROFESSIONAL SERVICES 7,538$ 13,828$ 7,689$ 12,796$ 12,796$ 12,796$ -$ 0.0%01122 53102 LEGAL 5,075$ 130,000$ 298$ 160,000$ 151,253$ 425,668$ (274,415)$ 166.0% 01122 53103 ADVERTISING -$ 500$ -$ 500$ 500$ 500$ -$ 0.0%01122 53104 PROF SERVICES: MAINT OF EFF -$ -$ -$ -$ -$ -$ -$ 0.0% 01122 53187 SURVEYING -$ 50,000$ -$ 50,000$ 50,000$ 50,000$ -$ 0.0% 01122 53402 POSTAGE -$ 2,000$ -$ 2,000$ 2,000$ 2,000$ -$ 0.0%01122 54201 OFFICE SUPPLIES -$ 900$ -$ 900$ 900$ 900$ -$ 0.0% 01122 57051 FILLING FEES EXP 75$ 15,000$ -$ 15,700$ 15,700$ 15,700$ -$ 0.0%01122 57101 IN STATE TRAVEL -$ 475$ -$ 500$ 500$ 500$ -$ 0.0% 01122 57301 DUES PROF ASSOCIATIONS 468$ 900$ 500$ 900$ 900$ 900$ -$ 0.0% 01122 57402 EMPLOYEE HEALTH INS -$ -$ -$ -$ -$ -$ -$ 0.0%01122 57404 INS PREM: BLANKET INS BLD -$ -$ -$ -$ -$ -$ -$ 0.0% 01122 57407 LAND DAMAGES -$ -$ -$ -$ -$ -$ -$ 0.0%01122 57501 UNEMPLOYMENT INSURANCE 626$ -$ -$ -$ -$ -$ -$ 0.0% 01122 57503 RETIREMENT 14,316$ -$ -$ -$ -$ -$ -$ 0.0% 01122 57506 DET MA HLTH INS CONTRIBUTION -$ 700$ -$ -$ -$ -$ -$ 0.0%01122 57600 JUDGEMENTS -$ -$ -$ -$ -$ -$ -$ 0.0% 01122 57601 COUNTY CORRECTIONS MOE -$ -$ -$ -$ -$ -$ -$ 0.0% TOTAL COUNTY ADMINISTRATION (137,952)$ 159,375$ (46,441)$ 191,250$ 191,250$ 473,125$ (281,875)$ 147.4% 01125 COUNTY GRANTS -----------------------------------01125 56998 GRANT TO TON - CENT DISPATCH -$ -$ -$ -$ -$ -$ -$ 0.0% 01125 56999 GRANT TO TON JPS FACILITY 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ -$ 0.0% TOTAL COUNTY GRANTS 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ -$ 0.0% COUNTY GENERAL FUND 1/27/2016 Page 4 2013 2014 2014 2015 2016 2017 2017 2017 ACTUAL BUDGET ACTUAL Actual BUDGET BUDGET INCREASE / (DECREASE) $ INCREASE / (DECREASE) % COUNTY GENERAL FUND 01146 REGISTRY OF DEEDS----------------------------------- 01146 43203 FILING FEES REG DEEDS (196,472)$ (168,750)$ (190,975)$ (191,250)$ (191,250)$ (223,125)$ 31,875$ 16.7%01146 47201 ASSESSMENT TO TOWN -$ (115,773)$ (115,273)$ (118,155)$ (126,902)$ (134,362)$ 7,460$ 13.7% 01146 48201 INTEREST INCOME -$ -$ (6,681)$ -$ -$ -$ -$ 0.0% 01146 48400 MISC INCOME -$ -$ -$ -$ -$ -$ 0.0%01146 51100 SALARY, PERMANENT 224,698$ 233,400$ 224,859$ 237,100$ 236,700$ 241,042$ (4,342)$ 1.7% 01146 51200 SALARY, SEASONAL;-$ -$ -$ -$ -$ -$ -$ 0.0%01146 51700 LONGEVITY 2,447$ 4,453$ 3,461$ 4,548$ 1,832$ 2,812$ (980)$ -38.2% 01146 51701 MED INS EMPLOYERS PORTION 44,737$ 47,425$ 49,046$ 53,116$ 54,932$ 61,523$ (6,592)$ 15.8% 01146 51702 WORKERS' COMP INSURANCE -$ -$ -$ -$ -$ -$ -$ 0.0%01146 51770 RETIREMENT 40,348$ 44,675$ 44,672$ 47,838$ 46,272$ 49,280$ (3,008)$ 3.0% 01146 51960 COMPENSATION/UNEMPLOYMENT 3,446$ 3,300$ 2,836$ 3,300$ 3,300$ 3,300$ -$ 0.0%01146 51961 MEDICARE PAYROLL TAX 3,294$ 3,400$ 3,311$ 3,400$ 3,500$ 3,500$ -$ 2.9% 01146 52705 RENT - STORAGE SPACE -$ -$ -$ -$ -$ -$ -$ 0.0% 01146 52710 RENT - OFFICE 16,200$ 16,200$ 16,200$ 16,200$ 16,200$ 16,200$ -$ 0.0%01146 53100 PROFESSIONAL SERVICES -$ 200$ -$ 200$ 200$ 200$ -$ 0.0% 01146 53103 ADVERTISING -$ 100$ 288$ 100$ 100$ 100$ -$ 0.0%01146 53184 MICROFILMING 3,965$ 3,200$ 1,260$ 4,000$ 4,000$ 4,000$ -$ 0.0% 01146 53186 BOOK RESTORATION -$ -$ -$ -$ -$ -$ -$ 0.0% 01146 53401 TELEPHONE 608$ 500$ 585$ 600$ 600$ 600$ -$ 0.0%01146 53402 POSTAGE 500$ 500$ -$ 500$ 500$ 500$ -$ 0.0% 01146 54201 OFFICE SUPPLIES 5,066$ 4,500$ 2,934$ 5,000$ 5,000$ 5,000$ -$ 0.0%01146 55101 BOOKS AND SUBSCRIPTIONS 252$ 400$ 528$ 400$ 400$ 400$ -$ 0.0% 01146 57101 IN STATE TRAVEL 209$ 1,000$ 494$ 1,000$ 1,000$ 1,000$ -$ 0.0% 01146 57103 SEMINARS/CONFERENCES -$ -$ -$ -$ -$ -$ -$ 0.0%01146 57301 DUES PROF ASSOCIATIONS 85$ 100$ 85$ 100$ 100$ 100$ -$ 0.0% 01146 57402 EMPLOYEE HEALTH INS -$ -$ -$ -$ -$ -$ -$ 0.0%01146 57404 INS PREM: BLANKET INS BLD 12,329$ 12,800$ 13,828$ 12,800$ 12,800$ 12,800$ -$ 0.0% 01146 57405 EMPLOYEE BONDS 300$ 500$ 300$ 500$ 500$ 500$ -$ 0.0% 01146 57501 UNEMPLOYMENT INS -$ -$ -$ -$ -$ -$ -$ 0.0%01146 57801 MISCELLANEOUS EXPENSES -$ -$ 4,645$ -$ -$ -$ -$ 0.0% 01146 58501 ADD EQUIP: NEW EQUIP -$ -$ -$ -$ -$ -$ -$ 0.0%01146 58502 EQUIPMENT REPAIRS & MAINT 376$ 600$ 461$ 600$ 600$ 600$ -$ 0.0% TOTAL REGISTRY OF DEEDS 162,389$ 92,730$ 56,863$ 81,897$ 70,384$ 45,970$ 24,414$ -43.9% 1/27/2016 Page 5 2013 2014 2014 2015 2016 2017 2017 2017 ACTUAL BUDGET ACTUAL Actual BUDGET BUDGET INCREASE / (DECREASE) $ INCREASE / (DECREASE) % COUNTY GENERAL FUND 01999 TRANSFER & OTHER USE OF FUNDS ---------------01999 49721 TRANS IN EXCISE FUND CTY ADM (28,099)$ (159,375)$ -$ (191,250)$ (191,250)$ (223,125)$ 31,875$ 16.7% 01999 49722 TRANS IN EXCISE FUND REG OF DEEDS (28,180)$ (93,230)$ -$ (81,897)$ (70,384)$ (45,970)$ (24,414)$ -43.9% 01999 49723 TRANS IN CORRECTIONS DEEDS (250,000)$ (250,000)$ (250,000)$ (250,000)$ (250,000)$ (250,000)$ -$ 0.0% TOTAL TRANS & OTHER USE OF FUNDS (306,279)$ (502,605)$ (250,000)$ (523,147)$ (511,634)$ (519,095)$ 7,461$ -0.8% TOTAL COUNTRY GENERAL FUND (42,528)$ (500)$ 10,422$ -$ -$ 250,000$ (250,000)$ 0.0% COUNTY ADMINISTRATION TOTAL REVENUES (194,149)$ (214,303)$ (54,928)$ (243,296)$ (234,549)$ (258,964)$ 24,415$ 6.4%TOTAL FUND BALANCE -$ -$ -$ -$ -$ (250,000)$ 250,000$ 0.0% TOTAL SALARIES -$ -$ -$ -$ -$ -$ -$ 0.0% TOTAL EXPENSES 28,098$ 214,303$ 8,487$ 243,296$ 234,549$ 508,964$ (274,415)$ 109.2% SUBTOTAL (166,051)$ -$ (46,441)$ -$ -$ -$ -$ 0.0% REGISTRY OF DEEDSTOTAL REVENUES (224,652)$ (377,753)$ (312,929)$ (391,302)$ (388,536)$ (403,457)$ 14,921$ 3.1% TOTAL SALARIES 318,971$ 336,653$ 328,184$ 349,302$ 346,536$ 361,457$ (14,921)$ 3.5%TOTAL EXPENSES 39,890$ 40,600$ 41,608$ 42,000$ 42,000$ 42,000$ -$ 0.0% SUBTOTAL 134,209$ (500)$ 56,863$ -$ -$ -$ -$ 0.0% OTHER REVENUE (TREASURER / TRANS)(10,685)$ -$ -$ -$ -$ -$ -$ 0.0% EXPENSE (GRANTS)250,000$ 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ -$ 0.0%TRANSFERS IN EXCISE FUNDS (250,000)$ (250,000)$ (250,000)$ (250,000)$ (250,000)$ (250,000)$ -$ 0.0% SUBTOTAL (10,685)$ -$ -$ -$ -$ -$ 0.0% TOTAL COUNTRY GENERAL FUND (42,528)$ (500)$ 10,422$ -$ -$ -$ -$ 0.0% 1/27/2016 Page 6 NANTUCKET COUNTY HISTORICAL BUDGET COMPARISONDEEDS EXCISE FUNDFY 2012 - 2016 2013 2014 2016 2017 2017 2017 ACTUAL ACTUAL BUDGET BUDGET INCREASE / (DECREASE) $ INCREASE / (DECREASE) % 03122 COUNTY COMM EXCISE -----------------------------------03122 43204 CNTY ADMIN - EXCISE TAX (212,935)$ (258,069)$ (191,250)$ (223,125)$ 31,875$ 16.7%03122 48201 INTEREST - DEEDS EXCISE -$ -$ -$ -$ -$ 0.0% TOTAL COUNTY COMM EXCISE (212,935)$ (258,069)$ (191,250)$ (223,125)$ 31,875$ 16.7% DEEDS EXCISE FUND 1/27/2016 Page 7 2013 2014 2016 2017 2017 2017 ACTUAL ACTUAL BUDGET BUDGET INCREASE / (DECREASE) $ INCREASE / (DECREASE) % DEEDS EXCISE FUND 03146 REGISTRY OF DEEDS - DEEDS EXCISE----------------------------------- 03146 43204 REGISTRY - EXCISE TAX SPL (141,957)$ (172,046)$ (127,500)$ (148,750)$ 21,250$ 16.7% 03146 48201 INTEREST - DEEDS EXCISE (1,706)$ (1,732)$ -$ -$ -$ 0.0%03146 51200 SALARY, SEASONAL -$ -$ -$ -$ -$ -100.0%03146 52705 RENT - STORAGE SPACE 9,003$ 16,111$ 10,000$ 10,000$ -$ 0.0% 03146 57999 SPECIAL PROJECTS -$ -$ 8,000$ 8,000$ -$ 0.0%03146 57803 BANK SERVICE CHARGES -$ -$ -$ 0.0%03146 58501 ADD EQUIP: NEW EQUIP 2,015$ 12,345$ 20,000$ 20,000$ -$ 0.0% 03146 59999 PRIOR YR ENCUMBRANCE -$ -$ -$ -$ -$ 0.0% TOTAL REG OF DEEDS - DEEDS EXCISE (132,645)$ (145,322)$ (89,500)$ (110,750)$ 21,250$ 31.1% 03210 43204 CORRECTIONS - EXCISE TAX SPL (250,000)$ (250,000)$ (250,000)$ (250,000)$ -$ 0.0% TOTAL REG OF DEEDS - DEEDS EXCISE (250,000)$ (250,000)$ (250,000)$ (250,000)$ -$ 0.0% 03999 TRANSFER & OTHER USE OF FUNDS--------------- 03999 59611 TRANS TO GENERAL FUND COUNTY ADM 28,099$ -$ 191,250$ 223,125$ (31,875)$ 16.7% 03999 59612 TRANS TO GENERAL FUND RODEEDS 28,180$ -$ 70,384$ 45,970$ 24,414$ -43.9%03999 59615 TRANS TO GENERAL FUND GRANT 250,000$ 250,000$ 250,000$ 250,000$ -$ 0.0% TOTAL TRANS & OTHER USE OF FUNDS 306,279$ 250,000$ 511,634$ 519,095$ (7,461)$ -0.8% TOTAL DEEDS EXCISE (289,302)$ (403,391)$ (19,116)$ (64,780)$ 45,664$ 2388.7% 1/27/2016 Page 8 2013 2014 2016 2017 2017 2017 ACTUAL ACTUAL BUDGET BUDGET INCREASE / (DECREASE) $ INCREASE / (DECREASE) % DEEDS EXCISE FUND COUNTY ADMINISTRATIONTOTAL REVENUES (212,935)$ (258,069)$ (191,250)$ (223,125)$ 31,875$ 16.7% TOTAL SALARIES -$ -$ -$ -$ -$ 0.0% TOTAL EXPENSES 28,099$ -$ 191,250$ 223,125$ (31,875)$ 16.7% SUBTOTAL (184,836)$ -$ -$ -$ -$ 0.0% REGISTRY OF DEEDS TOTAL REVENUES (143,663)$ (173,778)$ (127,500)$ (148,750)$ 21,250$ 16.7%TOTAL FUND BALANCE 22,331$ (24,980)$ 19,116$ 64,780$ (45,664)$ 2388.7% TOTAL SALARIES -$ -$ -$ -$ -$ -100.0% TOTAL EXPENSES 39,198$ 28,456$ 108,384$ 83,970$ 24,414$ -30.0% SUBTOTAL (82,134)$ (170,302)$ -$ 0$ (0)$ 0.0% OTHER REVENUE (TREASURER / TRANS)(250,000)$ (250,000)$ (250,000)$ (250,000)$ -$ 0.0%EXPENSE (GRANTS)250,000$ 250,000$ 250,000$ 250,000$ -$ 0.0%TRANSFERS OUT EXCISE FUNDS -$ -$ -$ -$ 0.0% SUBTOTAL -$ -$ -$ -$ -$ 0.0% TOTAL DEEDS EXCISE (266,971)$ (170,302)$ -$ 0$ (0)$ 0.0% *Assumes flat rate health care 1/27/2016 Page 9 ORG: 01146 Number of Positions in Department Full-time 3 Part-time 0 Seasonal / Float 0 Temporary 0 Vacancies 1 New Positions Requested 0 TOTAL OF ALL POSITIONS 4 Name, Position Average Hours Worked Job Code Class & Step as of 6/30/16 (e.g., B -Step 3) Yearly Salary as of 6/30/16* 53 Week Adjustment FY17 Step Increase Date Prorated FY 2017 Salary Longevity Pay Education Pay Certificatio n Pay Holiday Pay Other Total by Employee FERREIRA, J. REGISTER 40.00 REG 1 County Commissioners 96,700 07/01/14 98,634 0 0 0 0 0 98,634 CASSANO, K. ASST REGISTER 35.00 REG 2 SB 7 91,921 11/20/14 93,760 2,812 0 0 0 0 96,572 FURTADO, A. ADMIN ASST 35.00 REG 3 S1-1 47,702 06/24/17 48,648 0 0 0 0 0 48,648 Vacant ADMIN ASST 35.00 REG 3 S1-1 01/00/00 0 0 0 0 0 0 0 241,042 0 2,812 0 0 0 0 0 0 243,854 3,500 247,354 Total Other Pay (enter on Munis line where appropriate) FY 2017 Personnel Spreadsheet Registry of Deeds Total Prorated Salary (enter on Munis 51100) Total Seasonal Salary (enter on Munis 51xxx) Total Longevity (enter on Munis 51700) Total Education (enter on Munis 516xx) Total Certification Pay (enter on Munis 51551) Total Holiday Pay (enter on Munis 518xx) Total Personnel Services Shift Differential (enter on Munis 513xx) Overtime (enter on Munis 514xx) Salary Subtotal Medicare (enter on Munis 51961)