WASHOE COUNTY lntegrity Communication
Serurce
www.washoecountv.us
Srarr Rnponr BOARD MEETING DATE: May23,2017
CII/ACM
X
Finance
x
DAX Risk
Mgt nla HRX
Other
DATE:
TO:
May t7,2017 Board of County Commissioners
FROM: Mark Mathers, Budget Manager (7 7 5) 328 -207 1,
[email protected]
THROUGH:
ecounty.us
Christine Vuletich, Assistant County Manager 5) 328-20 1 6,
[email protected]
(77
SUBJECT:
Discussion and action on the Washoe County Tentative Budget, ur *.i1 as possible changes to the adoption ofthe Final Budget for Fiscal Year 2017-18; approve the changes to position control for Fiscal Year 2017-78 indicated on Attachment A; and approve the fees indicated on Attachment B-1. This item may be continued to May 30,201,7 at 10:00 AM. (A11 CommissionDishicts)
SUMMARY The purpose of this item is to conduct a hearing on the Tentative Budget for FY2017-i8; consider approval of the Final Budget for FY2017-18, which incorporates the approved Corinty Manager's recommendations presented on April 25,2017; approve changes to position controi for FY2017-18 related to the FY2017-18 Final Budget; and approve the fees indicated on Attachment B-1.
Washoe County Strategic Objective supported Community
by this item: Stewardship of
our
PREVIOUS ACTION
-
January 3L, 2077 At the BCC's Strategic Plan retreat, a preview of the Fiscal Year 2017-78 Budget was presented along with preliminary recommendations.
February 74, 2017 - The BCC received a presentation on fees charged by county departments to the public and other governments for services, including but not limited to discretionary statutory fees, autopsy fees, incarceration fees, dispatch fees, forensic services, franchise fees, and surcharge fees.
April 25,2017
-
The BCC received a status report and confirmed County Manager's recommendations for the Fiscal Year 2017-18 budget and directed the County Manager to return to the Board of County Commission with a Tentative and Final Budget incorporating the approved County Manager's recommendations for adoption at a public hearing scheduled for May 23,2017.
AGENDAITEM#
2V
Washoe County Commission Meeting May23,2017 Page2 of.6
BACKGROT]'ND Final Countv Budget
NRS 354.596 requires a public hearing of the County's Tentative Budget, which is required to be submitted to the State Department of Taxation by April 15 of each year. The Department of Taxation has examined the submitted Tentative Budget for compliance with law and has provided a written certificate of compliance. At the date of the hearing, the Board of County Commissioners may also adopt a Final Budget. A final budget must be certified by a majority of the Board and submitted to the State by June 1. Included in this agendapacket is the Tentative Budget submitted to the State in April and the Final Budget document. The Tentative Budget included the recommendations made by the County Manager and approved by the Board at the April 25ft Board meeting. Due to the devastating natural disasters this fiscal year and a number of unknowns headed into next fiscal year, the Fiscal Year 2017-18 Tentative Budget and the Final Budget take a fiscally cautious approach to frrnding new county programs or positions in the General Fund. Rather than firnd new programs and positions that require additional General Fund monies, the Final Budget has allocated any available above-base General Fund monies to the General Fund Contingency Account. Depending on the ultimate status of the above unknown issues and if the County is able to cover disaster-related costs from other sources, the County will consider a mid-year review to determine any of the Contingency Account balance can prudently be used to finance critical operational needs in the General Fund. Consequently, the Final Budget only includes frrnding increases in the General Fund for new operating costs that are offset by additional ongoing revenues or cost offsets in other areas or for reclassifications for current county employees.
if
After the BCC meeting on April 25ft, Budget staff met with departments to determine if any departrnents could reallocate monies within their budget for new positions or programs. Several departments identified areas of their budget that could be reallocated to pay for requests. These were: a
The Assessor's Office identified ongoing savings in its operating budget to reclassify an Appraisal Assistant to Sr. Appraiser, as part of a larger reorgamzation for the office.
a
The Medical Examiner's Offi.ce also identified ongoing cost savings to cover a third new position for the office, a Medicolegal Investigator/Technician.
Therefore, a total of fifteen (15) new fulI-time positions, 14 new positions included in the Tentative Budget plus ttre above new position for the Medical Examiner's Office, are included in the Final FY18 budget. In addition to these new positions, ten (10) positions are deleted from the budget, primarily in the Golf Fund to reflect the turnkey operation now at'Washoe Golf Course. Therefore, the net number of positon changes in the Final FY18 budget is 5.0. A complete list of these position control changes, which includes new, deleted and reclassified positions, is attached as Appendix A.
AGENDA ITEM #
Washoe County Commission Meeting May 23,2017 Page 3
of6
In addition to
these changes, two agencies took action after completion of the Tentative Budget that affect the County's budget: a
In addition to the base budget for the Truckee Meadows Regional Planning Agency (TMRPA) for FY18, the regional planning governing board approved the sum of $150,000 for the 2017 Regional Plan Update. With TMRPA contributing $34,200,this means the jurisdictional allocations are: $46,320 for Reno $34,740 for Sparks $34,740 for Washoe County
o o o
a
The multi-agency authority governing the Regional Public Safety Training Center
(RPSTC) voted to authorize filling the Executive Director position, which had In addition, remaining agencies have to cover the costs that were previously allocated to Truckee Meadows Community College, which no longer uses the facilifi and there have been other increases to the agency's base budget. Washoe County's portion of these costs is approximately $ 1 60,000. been vacant for a number of years.
As a result of these changes and additional position control changes, the amount of the General Fund Contingency Account in the Final Budget is $2,280,893.
Despite the challenges of firnding millions of dollars in flood-related repair costs, the Fiscal Year 2017-18 General Fund budget is a balanced budget with revenues and other financing sources of $332,874,855 equaling General Fund expenses and transfers out of $332,874,855. The General Fund's Final Budget does not pull monies from fund balance to balance the General Fund budget. A summary of the recommended Fiscal Year 201718 budget is shown on the following page.
AGENDA ITEM #
Washoe County Commission Meeting May 23,2017 Page 4
of6
Washoe County General Fund Sources and Uses FYL6lrT
FYL6lLT Sources and Uses
Orig Budset
Adj Budget
M,6tl,o65
Beginning Fund Balance
FYL6lLT 1
53,438,599
Estimated
FYL7l18 2
Final Budget
49,47,865
53,438,599
Revenues and Other Sources: Taxes
Consolidated taxes
5
1s2,237,230
$1s2,347,230
9,961,644
9,96L,6M
9,965,404
9,602,2ffi
103,150,525
103,150,525
102,775,700
108,94e685
S 152,237,230
Licenses and permits
Other intergovernmental Charges for services
St6'1,,760,423
20,802,028
20,802,028
20,903,637
2L,638,963
18,949,320
79,097,223
!9,372,049
20,064,285
Fine and forfeitures
7,501,750
7,50L,750
6,923,972
6,881,550
Miscellaneous
3,739,420
3,739,420
L,340,951
3,647,349
3L6,340,9L7
3t6,482,820
313,528,943
332,537,455
480,704
480,7M
480,704
337,N0
361,432,686
370,N2,L23
367,448,246
382,362,720
Salaries and wages
t42,054,29t
142,824,10L
147,L01457
L48,156,728
Employee benefits
83,995,109
u,269,2!3
83,385986
82950,945
Services and supplies
48,489,694
52,973,856
49,715,797
50 151,007
495,223
654,203
379,909
442,U8
n5,034,316
280,721,373
274,583,149
286,660,729
Transfers out
41,,969,m7
42,702,232
42,602,232
43,933,234
ContingencV
1,500,000
1,275,offi
775,offi
2,280,893
3L8,N3,323
324,O98,605
3L7,960,38!
332,874,855
Total revenues Other sources, transfers in TOTALSOURCES
Expenditures and Other Uses:
Capital outlay Total expenditures
TOTAL USES
NetChange in Fund Balance
11,58!,702)
(213t081)
(3,950,734)
Ending Fund Balance Restri cted/Co m
mitted/Assi
gn e d
Baseball Stadium
75o,0oo
Stabilization Account Unassigned Fund Balance TOTAL ENDING FUND BAI.ANCE
Unassigned Ending Fund Bal. as % of Exp.
750,000
750,0o0
750,000
3,00q000
3,000,000
100q000
3,00q000
39,279,363
42,553,518
45,737,865
45,737,865
43,029,363
46,303,519
49,N7,865
49,47,865
12.4%
13.2%
1+.4%
13.8%
Notes:
'
FYLTAdjustedBudgetincludes 54,457,1:69incarry-overappropriationsforoutstandingencumbrances as of 6/30/L6, as well as mid-year adjustments.
' '
Estimated FY17 Miscellaneous Revenues include52,335,815 in unrealized investmentlosses.
FY1TandFYlsbudgetsincludeacontraof
$l.5mil.forsalarysavingsand$Lmil.foroperatingcostsavings
AGENDA ITEM #
Washoe County Commission Meeting May 23,2017 Page 5 of6
C ount.vwide
F e e S che dul e
Washoe County collects approximately $61 million annually in fees and charges, including certain fees categorized as intergovernmental revenues, fines and miscellaneous revenues. Last year, the Budget Offrce began a review of fees charged and collected by County departments. This review included fees set by the Nevada Revised Statutes as well as fees set by the BCC either via staff report, resolution or ordinance. As recommended by staff at a presentation to the BCC on February 14, 2017, as part of the FY18 budget process, a complete listing of County fees is presented to the BCC for their review on Attachments B-1 through B-3. Fees are categorized into three types of fees: a
Attachment B-1: these are fees set by the Board of County Commissioners, previously either via a resolution or as part of a BCC staff report. These fees, mainly user fees, may be adjusted by the BCC pursuant to State law although often there is a cap in State law on the level of the fee. The BCC is being asked to approve only these fees.
a
Attachment B-2: These fees are set specifically by Nevada Revised Statutes and may not be adjusted by the BCC. These fees are provided as an informational item to the BCC in order to show all fees charged by the County.
a
Attachment
been set
B-3: This schedule lists the different types of county fees that have Because of the public hearing requirements and
by ordinance.
complexity of these fees, these fees are not being considered as part of the FY18 budget process. If the responsible department desires to adjust these fees, they are required to obtain ttre BCC's approval to request the District Attorney's Office to prepare an ordinance to adjust these fees and then two public hearings must be conducted to consider the matter. These fees are therefore also shown as an informational item in this attachment in the vein of showing all fees the County collects. For the FY18 budget, no changes to the fees on Attachment B-1 are proposed. The fust step in the fee review process, accomplished here, is to collect and codify the fees subject to a review. Essentially, this fiscal year, staff is simply requesting that the BCC reapprove these fees. In subsequent years, based on a review of actual costs to perform services, the County will be able to use this list to consider adjustments to fees, based either on inflationary cost increases, other changes to costs, changes to the volume of services provided, and/or changes in how services are provided that affect the cost ofthe service. The BCC can also establish a policy to subsidize certain services, like it has for certain park and recreation fees.
AGENDA ITEM #
Washoe County Commission Meeting May 23, 2017 Page 6 of6
X'ISCAL IMPACT The recommended Fiscal Year 2017-18 General Fund budget is a balanced budget with revenues and other financing sources of $332,874,855 equaling General Fund expenses and transfers out of $332,874,855. The total unrestricted fund balance for the General Fnnd at the end of Fiscal Year20lT-18 is budgetedat$45,737,865, or 13.8Yo of budgeted expenses and transfers out. Total budgeted appropriations for all funds are$635,725,092. Governmental Funds Salaries
&
FrmdTvoe
Benefis
GeneralFund
236,1W,674
SpecialRevenue Fmds
735r1J06 2M,69s
Capital Project Funds
Debt Service Funds
Services
&
Suoolies
Caoital
Outlav
Continsencv
Operating
Total
Transfers Out
Appropriations
50,151,006
40\u8
439332i4
332,874,8ss
91,93&060
s227,4N
4,0s4w
174J32,15s
16118,814
19s0,000
24940,s3s
6,@,@6
2280,893
rr9s7fil
17,9s7A71
Total
3@,A7,075
160,710,563
21,748262 A80,893 49938224
s44,50s,016
Proprietary tr'unds
FrmdTvoe
Operatiog
Non-Operating
E>
Exoenses
Enterprise Funds
19,897,124
Internal Service Funds
703t4287 Total
n2nAt1
Total Appropriations
Operating TransfersOut
Total
Aoorooriations
2030sJ89
408,665
70314287 408,6s
90,620976
635,125,092
RECOMMENDATION
It is recommended
that the Board adopt the Final Budget for Fiscal Year 2017-18; approve the recommended changes to position control for Fiscal Year 2017-18 as indicated on Attachment A; and approve the fees indicated on Attachment B-1.
POSSIBLE MOTION Should the Board agree with staff s recommendation, a possible motion would be, "move to adopt the Final Budget for Fiscai Year 2017-18; approve the recommended changes to position control for Fiscal Year 2017-18, as indicated on Attachment A; and approve ttre fees indicated on Attachment B-1."
AGENDA ITEM #
Attachment A Position Changes Recommendeil in FY 2017-18 Budget GENERAL FUND POSMONS TO BE ADDED
Full/?art Time or Position
#
TBD TBD TBD TBD TBD TtsD
TBD
I-ntermittent
EfE's
F F F
1.00 1.00
F
1.00
F
1.00
Medicolegal Investi gator/Tech
F
1.00
Inmate Work Program Leader
F
Department
Tifle
Community Services
Planning Manager
District Court
Pre-Trial Services Offlrcer
Disrict Court Medical Examiner
Pre-Trial Services Officer Assistant Medical Examiner
Medical Examiner
Forensic Medical Transcriber
Medical Examiner
Sheriff
II II
1.00
1.00
Total New Positions
7.00
GENERAL FT'ND RECLASStrICATIONS
Position# Department
Current Job Class
Recommentleil Job Class
70000657
Alternative Sentencing
Offi ce Support Specialist
Admin
70000733
Assessor
Senior Dept Programmer Analyst
Lead Department Programmer Analyst
70000738 70008528
Assessor
Appraisal Assistant Div. Director Planning & Development
Senior Appraiser
70001399 70001453
Community Services Community Services
70001407
Community Services
Project Coordinator Painter Supervisor
70004874
Community Services
Office Assistant
Itr
70000790 70001160
Community Services
Office Assistant
I
Community Services
Administrative Assistant
'70001779
DisrictAttomey
kgal
70000260
Human Resources
HRAnalysttr
70co1522
Juvenile Services
70008960
Managels Office
Legal Secretary Office Assistant
Community Services
Project Coordinator
S
ecretary Supervisor
Division Director Planning & Building Project Manager Project Manager Trade Supervisor
Office Support Specialist
I
Office Assistant III Administrative Assistant
tr
I-egal Secretary Supervisor
Secretary
Classification & Compensation Analyst Admin Secretary
Itr
Office Support Specialist Final Classifi cation pending JEC evaluation
70007700 70000815 70000810
TBD 70008473
tr
Reno Iustice Court
Court Clerk
Technology Sewices Technology Services
Sr. Business Systems Analyst
Technology Services Wadswodh lustice Court
Administrative Assistant
I
TBD Deputy Clerk
Iustice Court Division Supervisor Technology Project Coordinator
Adminisrative Assistant
II
Technology Project Coordinator
I
Deputy Clerk
tr
GENERAL T'UND . POSMONS TO BE DELIMITED FulUPartTime or
Position# Department
Tifle
Intermittent
I
EfE's -0.s0
70000154
Iuvenile Services
Youth Advisor
70009375 70009435 70008740
Managels Office Public AdminisEator
Program Assistant
Offi ce Support Specialist
0.00 0.00
Public Defender
I*gal Secretary
0.00
GENERAL FT]ND . POSITION CIIANGES
Position# Department 70008744 700091s5
Incline Village Justice Court Incline Village Justice Court
Total General Funil
Tifle Iustice Support Specialist Deputy Clerk I
Change Increase FTE Decrease
FIE
EfE's 0.10 -0.10 6.s0
Page
l
of 2
AttachmentA Position Changes Recommendetl in
Hf
2017-18 Budget
OTIIER T'T]NDS . POSMONS TO BE ADDED FulUPart Time or
Position# Department TBD TBD TBD TBD TBD TBD TBD TBD TBD
TiUe
HR - Health Benefits
Offi ce Support Specialist Youth Advisor tr
Juvenile Services
CSD-Utilities
Youth Advisor II Environmental Engineer
CSD-Capital Improvements CSD-Capital Improvements
Building Operations Project Manager
Hea1th
Health Educator
Health Recorder Total New Positions
Juvenile Services
II
Senior Project Manager
tr
Intermittent
tr"IE'S
F
1.00
F F F F F
1.00 1.00 1.00 1.00 1.00
F
1.00
Community Health Nutritionist
I
0.06
Departrnent Svstems Technician
F
1.00 8.06
OTHER I'UNDS . RECLASSIflCATIONS
Position
#
70009528 70008875 700018s8 700p.2087
70000968 70000965 70002265 700022s0
Department
Current Job Class
Recommenileil Job Class
Building & Safety District Aftorney
Deputy Building Offi cial Deputy Disaict Attomey Itr
PIan Examiner Supervisor
Disrict Auorney
DAlnvestigatortr @R)
Library Expansion Human Services-Indigent Human Services-Indigent Health Health
700022st
Hedth
70002259
Health
Office Support Specialist
Deputy District Attomey IV Family Support Supervisor Account ClerkII
Eligibility Certification Specialist II Eligibility Case Compliance Reviewer
Depaftnent Systems Technician Social Services Supervisor
Air Quality Specialist tr
Senior Air Quality Specialist Environmental Health Specialist Environmental Hea1th Specialist
Vector Borne Disease Specialist Vector Borne Disease Specialist Vector Control Coordinator
Environmental Health Spec. Supervisor - To be reclassified upon retirement of the current incumbent.
OI}IER FT]NDS - POSMONS TO BE DELIMTTED Full/?artTime or
Position# Department
Tifle
70000749
Building & Safety
Building Official
700nl623
Golf Fund Golf Fund Golf Fund
Grounds Equipment Mechanic Maintenance Worker
GolfFund
Seasonal Park Aide (Maintenance)
Golf Fund Golf Fund Golf Fund
Seasonal Park Aide (Maintenance)
70001616 70001619 70003683 70003684 70003685 70003686 70003687 70003688 70009331
70000954 70001157
Golf Fund Golf Fund Golf Fund Human Services-Indigent
CSD-Utilities
II
Sr. Grounds/Parks Maintenance Worker
Seasonal Park Aide (Maintenance) Seasonal Park Aide (Maintenance) Seasonal Park Aide (Maintenance) Seasonal Park Aide (Maintenance)
Grounds Equipment Mechanic
Account Clerk Office Assistant
Intermittent
flIE's
F F F F
-1.00 -1.00
I I
-1.00 -1.00 -0.50 -0.50
I I
-0.50 -0.50
I I I
-0.50 -0.50 -0.50 -1.00 -1.00
F
III
F
Total Other tr'untls
-1.44
Granil Total - All Funtls
s.06
Page2of 2
Attachment B-1 Master Fee Schedule
May23,20t7 Fees
Department
Adopted by Resolution or via
BCC
Staff Report by BCC
/
Function
Fee
Countywide Public
Cooies of Public Records on Letter or Legal Size
Records Fees
First Copy
Statutory Authorization
Effective Date
239.O52
Lu20/07
No Charge
Reoroduction of Public Records Reouirine Extraordinarv Use of Personnel orTechnoloqv (Defined as requests taking longer than 30 minutes to complete.)
Actual hourly rate of lowest-cost personnel 239.0s5 available and qualified to fuflill req uest, in excess of30 minutes, plus the actual cost of any technology costs exclusive of overhead
t7l20/07
Copies of Public Records in Other Mediums
Actual cost
239.055
tu20l07
Records from GeosraDhic lnformation Svstems
Actual cost
239.054
t!2ol07
211A.130
tuL2le6
See NRS 239.054
for allowable costs.
These fees do not encompass copying or reproduction costs for specific
departments or services set by NRS, such as County Clerk, Recorder, Sheriff's Office, Constable, Registrar ofVoters or Vital Statistics. Alternative Sentencing DAS Fees Annual Lab Fee Monthly Supervision Fee-Formal Monthly Supervision Fee.lnformal ReplacementTube
s s
s
50.00 peryear 40.00 permonth 20.00 permonth
s
5.fi)
s s
5.00 perdrugtest 1.00 per breathalfzer test
each
Sober 24 Fee Schedule
2015
Drug Test
Breathalyzer Test
AnimalServices
7ltlos
Licensing Fees
Unaltered dog Altered dog (spayed/neutered) Senior citizen (55 and older) Replacement license tag Renewal late penalty (30 days overdue)
s s
20.00 peryear peranimal S.fi) peryearperanimal
8.00 peryear peranimal 5.00 peroccurrence
s $
s
10,00 peroccurrence
Microchio Microchip lmplant - Washoe County resident Microchip implant - non-resident Local microchip registration (with Washoe County Animal Services)
no charge
S
fz.oo peranimal
no charge
Redemotion fees for dogs: 1st
lmpound
S
1st lmpound female in 2nd
lmpound
season
S
2nd lmpound female in
3rd
Impound
S
season
S S
34.00 72.00 50.00 95.00
peroccurrence peroccurrence peroccurrence 100.00 peroccurrence
fee
Daily impound board S Dog licensing fee (unless dog has a current Washoe Cour
peroccurrence
9.00 perday ??
Redemption fees for cats:
lmpound
s
Daily board fee
s s
Grdboard cat carrier
28.00 peroccurrence 4.00 perday 5.00 peritem
Redemotion fees for livestock:
lmpound Daily board fee Hauling fee if livestock was trailered to the shelter
S S S
45.00 peroccurrence 11.00 perday 25.00 peroccurrence
Redemotion fees for other small animals:
lmpound Daily board fee
No charge
$
Page 1 of 17
4.oo perday
Attachment B-1 Master Fee Schedule
May23,2Ot7 Fees
Department
Adopted by Resolution or via
BCC
Staff Report by
BCC
/
Statutory Authorization
Functlon
Fee
Animal Services
Cther fees for services offered to Washoe Countv residents:
Effectlve Date
IContinued) Quarantine fees for bite animals (certain conditions apply): Daily board S ADL
fee specimenfee
Animal disposal:
S
10.00 perday 50.00 peritem
S
10.00 per animal
s
25.00 peritem.
ldogs, cats and smaller pets only)
Comptroller Collections
0ne-time Charge for Collection Added monthly fee for a payment plan lnterest Rate on outstanding delinquent balance+
2.00 peraccount
s
zl28lL2 per month
5.0o% on outstanding balance
*The interest rate ls presented as an annual rate and based on prime plus 2%, but compounded
dailyfor
application to the total amount owed. The rate is reset on the first day of each calendar quarter, and will be based on the rate as reported in the Wall StreetJournal. CSD-Business License
Business Licenses
S
First year of business
75.00 (setbyordinance)
fhereafter: Annual Gross Receiots S
$ S s s S S
25,ooo or less
S
2s,oo1 to $ so,ooo
S
so,ool to
S
1oo,oo1 to S 3oo,ooo
S
loo,ooo
3oo,oo1 to S Soo,ooo S soo,ool to S 1,ooo,ooo S
S
S S
1,ooo,oo1 to S 2,soo,ooo
2,soo,oo1 to S s,ooo,ooo S 5,ooo,oo1 or more S
S
CSD
- Planning
600.00 G3o.oo
oss.oo
Fee
NRS
application
andforeachlicenserenewal:
S S
354.790
2.75 for annual licenses, and 2.00 forquarterlylicenses (collected each calendar quarter)
Aoplied to Other Permits 4% of the total permit cost for all other permits, to include permit renewal. lncludes building, engineering, plannin& and utility permits. certain agency fees will not be totaled as part ofthe total permit cost. Minimum regional technology fee is 51, and the fee will be rounded to the nearest dollar.
a. b. c.
See Appendix C for schedule of fees that the Regional Technology Fee applies to, and exemptions.
Page2 ot
7l24l04
14o.oo 23s.oo 34s.oo
offees
Apolied to Business Licenses For all business licenses at time of license
244.350, 244.315
es.oo
Development Code (Wcc chapter 110) Master Fee Schedule (includes Master Storm Water lnspection Fee Schedule (Article 421) Regional Technology
412/M
115.00
Liouor License See Appendix B forschedule
244.33s(1xb) ss.oo
!7
wcc
110.906.0s
354.790
721L2./t6
Lo/3L176
Attachment B-1 Master Fee Schedule
May23,20L7 Fees
Adopted by Resolutlon or via
BCC
Staff Report by BCC
Department/ Function
Fee
District Attorney
CARES/SART/CAC
to outside law enforcement agencies: examinations on those aged 12 and younger
Charges For
For examinations and medications for those aged 13 and
older
For examinations and medications using California kits
S S S
Statutory Authorization
Effective Date
52B.130
2002
soo.oo soo.oo soo.oo
regardless of age Fraud Check Diversion Prosram
/ictim
Fe
- Depends on the amount payed by the
Varies
,rictim for certified mail fee, returned item fee charged
bythe bank, and any otherfees associated with the return check, etc, School Fee
- for reimbursement of educational
S
2s.oo
$
30.00 perday
S
100.75 perday
material sent to each offender in the diversion program.
luvenile Services
Board & Care Costs until initial detention hearing [Fees are waived
ifthe child
is court-ordered
to be
detained atthe initial detention hearing.) Board & Care Costs - Refusal of Custody IFees are collected if the parent or Buardian refuses
lo pick up the child.)
Board & Care Costs - Out of Home Placement: Under certain circumstances, parents may be responsible
for
lhe costs or portions of the costs if their child is court
Based on ability to pay determined by sliding scale
ordered to a rehabilitation or correctional facility. Court Fees: The juvenile courts may impose the
following fines or costs including, but not limited to: attorney's fees, courtfines, traffic fines, assessment fees, and restitution. Counseling/Programming: Parents/guardians and
youthmayberequiredtobearthecostsorportionsof the costs for any counseling or programming that
may
Basedonabilitytopaydeterminedbysliding scale
be ordered,
Restitution: Parent(s)/6uardian(s) custodial and noncustodial, as well as the minor are responsible to pay restitution.
Page 3 of 17
Attachment B-1 Master Fee Schedule May23,2OL7 Fees
Adopted by Resolution or via
BCC
Staff Report by BCC
/
Department Function Medical Examiner
Statutory Authorization
Fee
S S
z,goo.oo 1,3oo.oo 950.00 s 300.00 s
Head Post External (Medical) Exam
Consultation Case Sign-out lurisdiction Terminated with Assist Decomposed Supplemental Fee Obese (BMl > 40) Supplemental Fee Child/lnfant Supplemental Fee Homicide Supplemental Fee Fire/Burned Supplemental Fee Biohazard /lnfectious Supplemental Fee
s
100.00
s
300.00
s s s
300.00 500.00
s s
Toxicology Review/lnterpretation Fee
s
Lab Work, Toxicology, Subcontractors & Special
peroccurrence peroccurrence peroccurrence peroccurrence
500.00 300.00
300.00 75.00
110,6
Toxicology &Neuropathy Preparation & Handling Fee
of cost
Actual cost
Examinations
AutopsyReport(lessthanl0yearsold) S
ZS.OO perreport
One copy to family upon request, free of charge Law enforcement and primary care physician - no charge
Autopsy Report Fee (over 10 years old) Autopsy Photographs (CD/electronic, private attys.) X-Rays (CD/electronic)
s s
s
50.00 perreport 30.00 perrequest 30.00 perrequest
Lesal Consultation and Testimonv bv Medical Examiner
(per District Attorney or Other Attorney/Court)
S
aso.oo perhour
S S
cso.oo perhour
WaitTlme Travel Expense to include:
Actual cost
Airfare Vehicle rental Mileage allowance per IRS rates Overnight Lodging Testimony (Court, Grand Jury, Deposition)
$
Case Preparation
to include:
Records Review Phone consultation/conference Research for case
Report preparation and other items provided TravelTime
Effective Date
shltT
Postmortem Examinations - Medical Examiner Fees Autopsy
Page 4 of
450.00 perhour
45o.oo perhour
!7
Attachment B-1 Master Fee Schedule
May23,2O!7 Fees
Department Function
Adopted by Resolution or via
BCC
Staff Report by
BCC
/
Public Administrator
Statutory Authorization
Fee
Hourlv Rates for Staff Public
Administrator
Probate Estate Case Manager Estate lnvestigator
Administrative Secretary office Support Staff Accounting Staff
S $
Postage
Actual cost
Long Distance Phone Calls
s s s s
Storage - Vehicles Storage - Personal Property
Shipping and Packing Public Guardian
8lt2l03
$ 2oo.o0 perhour S 120.00 perhour S 100.00 perhour S . 100.00 perhour S so.oo perhour S 90.00 perhour
Notarizations
Financial Transactions
)
10.00 each
5.oo
each
3.00 each or actual cost, whichever 8,00 perdaypervehicle 0.08 perdaypersq.ft. 10.00 per package, plus time Luu.uu per nour
is greater
@
s/t8lLesg
Hourlv Rates for Staff Public Guardian
$
90.00
Guardian Case SupeNisor
s s
75.00
Support/Clerical Staff
s
35.00
Financial Transactions
s
Guardian Case Manager
Effective Date
90.00
7.50 pertransaction
Per NRS 253.230 1., "if a public guardian is appointed as an individual guardian the costs incurred in the
appointment proceedings and the administrative costs ofthe guardian's services are not chargeable a8ainst the income or the estate of the ward unless the court determines at any time that the ward is financially able to pay all or part of the costs.o Registrar ofVoters
N/A
Page 5 of 17
Attachment B-1 Master Fee Schedule
May23,2Ot7 Fees
Adopted by Resolution or via
BCC
Staff Report by BCC
Department/
Statutory Authorization
Function
Fee
Regional Parks
Picnic/Partv Pavilions Facilitv use Fees A. Large Picnic Pavilion Fees - Bartley (Flying B), Bowers Mansion (Washoe or Comstock), Lazy 5 (Sugarloaf), and Rancho San Rafael (Peavine)
1. 2.
GroupsofltoloOpeople Groupsoflolto499people
3.
GroupsofsO0+people
S S
150.00 perday 150.00 perdayplus S 1.00 perpersonoverloo S 580.00 perdayplus
S
0.50 per person over 100 B. Medium Picnic Pavilion Fees - Bartley Ranch (Plaza & Last Chance) Davis Creek Park (Lakeview), 6alena Creek Park (Bearmat, Manzanita or Mistletoe) Hidden Valley Park (Vista), tazy 5 (Sunrise or Sunset), North Valley (Sierra or Patio). Rancho San Rafael (Pagoda or GBA Amphitheater), and So. Valleys (Mt. Rose orSteamboat)
Groupsofltoloopeople 2.6roupsof101to300people
$
1.
S
S
130.00 perday 130.00 perdayplus 1.00 perpersonoverlo0
C. Small Picnic Pavilion Fees - Bartley (Huffaker), North Valleys (Dry Creek) & Rancho San Rafael (Highland or GBA Pavilion)
1.
Groupsuptosopeople
$
80.fl) perday
D. Group Picnic Cleaning/Security Deposit (Refundable) 1. Small and Medium Pavilions
$ 1fi).fi)
2. Large Pavilion 3. 2,500+ people
S S
per day
t50.00 perday 250.00 perday
Buildins & Garden Faciliw Use Fees A. Group A (North Valleys-Grand Room, Lazy S-Cottonwood, & Bartley-W.H.l.C.) a. Facility Use Fee (2 hour 75.00 per hour b. Cleaning/SecurityDeposit(Refundable) S 500.00
minimum)
S
B. Group B (Bartley-Historic Huffaker School & Bartley-Brick House) a. Facility Use Fee (2 hour 50.00 per hour b. Cleaning/SecurityDeposit(Refundable) S 500.00
minimum)
S
C. Group C (Westbrook-Grand Room, Lemmon Valley-Joe Mitchell, Cold Springs-Grand Room) a. Facility Use Fee (2 hour 30.00 per hour
minimum)
b.
S
cleaning/SecurityDeposit(Refundable) S
SOO.OO
D. Bartley Ranch - Robert Z. Hawkins Amphitheater (6 hour minimum) 1. Events requiring ticketing, special lighting and sound system will incur additional charges a. Facilityl.JseFee S 225.00 perhour
b. Non-performance
Facility Use Fee (applicable after 5
reservation) (Refundable)
hour minimum c. Cleaning/Security Deposit
S S
500.00
S
150.00 perhour
100.00 per hour
E. Wilbur D. May Museum (2 hour minimum)
1. Facility
Use Fee
Court
a. The Garden b. Double Diamond orDavid's Discovery Hall (available M-F 8-5 independently or regular facility hours in
conjunctionwith Garden Court) c. Kitchen(mustreservefacilityforuse) 2. Cleaning/Security Deposit (Refundable)
S
75.00 perhour 100.00 perday
S
500.00
$
F. RanchoSan Rafael- Ranch House (2 hourminimum) 1. Facility Use Fee - First Floor Rooms & Bar, courtyard
included) use) included) 4. Cleaning/Security Deposit (Refundable) and east lawn (Kitchen not 2. Kitchen (must reserve facility for 3. First and Second Floors (Kitchen not
S
75.fi) perhour 100.00 perday 100.00 perhour
S
500.00
S S
Page 5 of 17
Effective Date
sl13lt4
Attachment B-1 Master Fee Schedule May23,2OL7 Fees
Department Function
Adopted by Resolution or via
BCC
Staff Report by
BCC
/
Statutory Authorization
Fee
G. Wilbur D. May Arboretum Regional Park
hour minimum)
(Continued)
a. Group A ( Honey's Garden)
Gardens Use Fees (3
S S
b. Group B (Burke's, Plaza & Lear) c. Group C (Kristen's, Evans Creek Bridge &
d. Cleaning/Security
Deposit
Columbus)
(Refundable)
275.00 perhour 175.00 perhour 50.00 per hour
S S
250.O0
S S $ $ S
525.00 minimum charBe 10.00 /night/person
H. Galena Creek Regional Park a. Camp WeChMe Lodge and Grounds
1. Weekday Overnight Lodge Use (Building and exterior grounds) Kitchen not included - maximum of 94 people a. Youth (3-17)
b. Adults
c. Kitchen (must reserve facility for use) d. Cleaning/Security Deposit - refundable
rs.oo /night/person 1oo.oo perday 5oo.oo
2. Weekend Overnight Lodge Use (Building and exterior grounds) Kitchen not included - maximum of 94 people
a. Per Room Additional Fee c. Kitchen (must reserve facility for use) d. Cleaning/Security Deposit - refundable 3. Single Day Use - Limited Lodge and Exterior Grounds
S
S $ s
1,000.00 minimum
charge
so.oo
100.00 perday s00.00
(lncludes Grand Room and bathrooms)
S S S
a. Weekday Two hour minimum a. Weekend Two hour minimum
b.
Kitchen
S
c. Cleaning/security deposit (refundable) 4. single Day
110.00 perhour 150.00 perhour 100.00 perevent 5oo.oo
Use - Exterior Grounds and bathrooms
only (Excludes Grand Room)
a. Two hour minimum b. Cleaning/security deposit (refundable) l. Fish Hatchery Building
$
s s
60.00 perhour 500.00
125.00 perhour
Note camp WechMe only: 50% discount to Washoe County School District programs
Hidden Valley, Lemmon Valley, Golden Valley & Ranch Parks
cleaning/Security Deposit (Refundable)
s
100.00 perday
s
250.00
S
150.00 leachlday
Rancho 5an Rafael pastures (fee for special events
Admission Fees (Tours)
Adult
s
Youth (3-17) & Seniors (52+) Group (reservations required, minimum 15)
s
Adult
s
Youth (3-17) & Seniors (52+)
S
PageT of
8.00 per person 5.00 per person 5.00 perpeBon 3.50 perperson
!7
Effective Date
Attachment B-1 Master Fee Schedule May23,2OL7 Fees
Department Function
Adopted by Resolution or via
BCC
Staff Report by
BCC
/
Statutory Authorlzation
Fee
Regional Parks
Davis Creek Park Camoground
(Continued)
1. lndividual Campsites a. Campsite Fee
b.
(1 - 7 people)
s s
Extra Vehicles
c. Pets 2. Group Campsites - 100 people maximum a. R. V, Area b. TentArea c. Cleaning/Security Deposit (Refundable) 3, Miscellaneous Fees a. Firewood (bundle)
20.00 per night, year round
5.00 per night pervehicle 1.00 pernightperpet
s s s s
125.00 pernight 100.00 per night 1m.00
s s
5.00
b. Dumpstationusage c, Shower usage
s
1.00
Wilbur D. Mav Museum 1. lndividuals a. Adults b. Youth (3-17) &Seniors (62+)
s s
5.00 perperson 3.50 perperson
a. Adults b. Youth (3-17) & Seniors (52+)
$
4.fl)
s
2.50 perperson
3. Exhibits
Upto510.00 perperson
5.00
2. Group (minimum 15 people) per person
Reeional Shootins Facilitv
1. Public Shooters - lndividuals a.
Adults &Seniors
b. Youth
S
8.00 perday
$
5.fl) perday
2. Annual Passes (Public Range Only.12 monthsfrom day of purchase) a. b. Youth (3-17) &Seniors
S
140.00
S
100.00
3. Concession Rentals & Sales a. ltemsto rent/sale
Up to $10.00
4. Group Reservations 5. Classroom
s s
Adults
(52+)
peritem per shooter (minimum 10) per
4.00
15.00 perhour
Swimming Pools
1. DailyAdmission: a. b.
Adults Youth & Seniors
2. 5 Punch Pass a. Adults b.
Youth & Seniors
3. 10 Punch a. b.
s s
5.00
s s
20.00
s s
40.00
4.00
15.00
Pass
Adults Youth & Seniors
4. Swim Lessons a, Group Lessons 5. Pool Facility Use Fees
$
range
30.00
54G,.S7s
14o.oo
Page 8 of 17
Effective Date
Attachment B-1 Master Fee Schedule
May23,2Ot7 Fees
Department Function Regional
BCC
Staff Report by BCC
/
Park
(Continued)
Adopted by Resolution or via
Statutory Authorizatlon
Fee
Water Plav Park f Melio Gasoari & North Vallevsl 1. Daily Admission
2. 5 Punch
3.
Pass
10 Punch Pass
3.00 perday
s s s
24.OO
S
55.00 perevent
13.50
4. WaterPlay Park Pafi ShelterArea -(2 1/2 hourtime
frameplusindividualperpersonadmissionfee)
Recreation/lnterpretive Classes. Proqrams & Special Events 1. Recreation/lnterpretive up to S10
Programs/Events
Athletic Field User Fee 1. Youth perseason
(3-17)
2. Adult perseason 3. Athletic Field Facility Use
S
$ Fee (Standard orYouth)
20.00 perperson 20.00 perperson
-
for athletic events
a. Hourly Field Facility Use Fee (up to 8 hours perfield) b. Daily Field Facility Use Fee (8 or more hours) 4. 5.
5
30.00 perhour 150.00 perday
S S
500.00
S S
25.00 perevent 100.00 perevent
$
Field Facility Use Fee - Special Events - Non-athletic
LightuseFee(perfield) Deposit
6. security/Damage/cleaning
tS.oo perhour
Photographv Permit Fee
1. class 1 Professional Photography 2. Class 2 Large Group (25-100)
Fee (1-25)
3.
Class 3* Commercial Productions (TV, Ads, Movies, Documentary)
class 4 Annual Permit (Applies to class 1 only expires 1 year from purchase date) +Negotiable depending on size and impact
4.
5200 - 510,000 per event
S
lso.oo
5oecial Activitv Fee
$ 5
1so.oo
$
400.00 perpark
d. 2,500+people
s
100.00 perday 150.00 perday 250.00 perday
Miscellaneous Fees 1. Firewood (salvage) 2. commercial Rafting
Upto5100.00 percord 1.00 per person per entry or exit S
1.
Run, Charity Walk, Mountain Bike Race, or similar activities 2. Annual Permit/Outdoor Fitness/Bootcamp or similar activities (calendar year) 3. Cleaning/Security Deposit (Refundable) a. 1 to 50 people s b. 51 to 499 people s c. 500to 2,499 people s
1.00
Page 9 of 17
plus
per person over
1OO
Effective Date
Attachment B-1 Master Fee Schedule May23,2OL7 Fees
Adopted by Resolution or via
BCC
Staff Report by BCC
Department/
Statutory Authorizatlon
Function
Fee
Regional Parks (Continued)
Administrative Fees 1. Administrative 2. EasementApplication
Fee
5 S
Fee
3. Park Printed Documents (Master Plans, Green Book, Rancho San Rafael lmplementation Plan 4. Building, Garden, Picnic, Horse Arena & Field Multiuse Discount (up to 50%) 3rd Facility
etc.)
Use Use Use 5th Facility Use 7th Facility Use 8th Facility Use 9th Facility Use 10th Facility Use 11th Facility Use 12th Facility Use 4th Facility 5th Facility
Sheriff
Effectlve Date
SO.OO minimum charge 100.00
Cost of reprinting rounded to nearest S
S S S S S S S S S S
0.05
0.10 0.15
0.20 0.25 0.30 0.35 O.aO
0.45
0.50
Records Division Fees Bail Agent Re8istration Card
$
35.00
Business License Liquor Permit
s
7r.25
wcc
s
77.25
wcc45.325
New Concealed Weapon Permit IS35.2s state/FBr) $so.m s.o. Fee
s
96.25
202.3657, WCC
Renew Concealed Weapon Permit
s
Shild Care Permit 1S36.25 state
/
597.180 30.130
FBI Fee) 535.00 s.o.
50.078 61.25
202.3657, WCC
1S35.25 State/FBD $25.00 S.o. Fee
50.078
LEOSA
New
$so.oo
NRS
202.3578
LEOSA
Renew
S+o.oo
NRS
202.3578
Letter Embassy Letters Fingerprints Only/ lndustryStandard Sriminal History
MedicalMar'rjuanaEstablishmentOwner,Director, Board Registration Card (S38.25 State
/
S
10.00
179A.140
S
179A.140
S
10.@ 10.00 percard
S
7r.25
wcc
25.700
4/8114
S
35.00 each
wcc
25.700
4l8lt4
S
77.25
S
7L.25
wcc
25.0455
S
15.m
wcc
25.0455
FBI Fee) S35.OO
s.o.) lvledical Marijuana Employee, Volunteer
Registration
Card
Locksmith
/
Safe
[S36.2s state
/
Mechanic
Peddler and Solicitor ls36.2s State
/
Permit
FBI Fee) $35.00 S.O.
/ Registration Cards ILost Stolen, Change of name address) Replacement of all types of Permits Mug Shots Subpoena
wcc 25.2251 & wcc 25.0451
FBI Fee) S3s.00 s.o.
/ Photos Processing
Work Crew Fees for a crew of 3-6 inmates and
No charge
one
S
25.00
S
1ffi.00
per day
work program leader for non-profit corporations and ocal businesses
Non-indigent Room & Board (based on abilityto
pay)
S
30.00 perday
Page 10 of 17
2t!.?4!5
tl26/ss tl26/ss
Attachment B-1 Master Fee Schedule
May23,2OL7 Fees
Department Function
Adopted by Resolution or via
BCC
Staff Report by
BCC
/
Tech Services - GIS
Statutory Authorization
Fee Parcels
S
For entire county
6,0oo.00 each 30o.oo each 3oo.oo each
239.054
For each township and range in south Washoe County
S S
2-foot Contours
$
zao.oo per square mite
239.054
0rthoohotoeraphv 3-inch resolution l-foot resolution
S S
200.00 persquare mile 42.00 persquare mile
239.054
For north Washoe County
239.054 239.054
239.054
LIDAR Costs per specific area delineated by GIS
S3ooorSSoo each
239.054
Planned land use parcels
5150, S3o0 or S8oo per planning area
239.054
S
239.054
150.00 perspecific plan
Soecial Reouest Fees 6lS staff
time
Plotter paper used to produced hardcopy maps
s s s
60.00 per hour (one hour minimum)
1.50 persq ftfor regular paper 15.00 per
Page 11 of 17
sq ft for photo-quality paper
239.054 239.054
239.054
Effective Date
Attachment B-2 Master Fee Schedule May23,2OL7 Fees Set by Nevada Revised Statutes (NRS)
(lnformational Only) Department
Fee
Clerk
Bonds: Commissioned Abstractor
s
Bonds: Notary
$
Bond Filing Notice: Replacement
s s s
6.00 each
s s
6.00 each
NRS
0.50 each
NRS 19.013
Authorlzation for Fee
Bond Rider
Certificate ofSearch Certification Copy (per page)
NRS
19.013
NRS
19.013
6.00 each
NRS
19.013
20.00 each
NRS
19.013
NR5 19.013
Copy: Audio Tape of board proceedings
no charge
NRS
Copy: DVD or CD of meeting
no charge
NRS
Fictitious Fictitious Marriage Marriage Marriage
Firm Name: Certificate Firm Name: Termination License Application Fee
Officiant Application Fee Solemnization Fee
Power ofAttorney
s s s s
20.00 each
s
75.00 each 5.00 each 5.00 each
NRS
Affidavit for Correction of Marriage Application Affidavit of Lost or Destroyed Marriage Certificate (Officiant's Only)
25.00 each
NRS
NRS
Fraud Check Diversion Proeram
122.181
NRS 19.013 NRS 19.013
122.045
NRs 122.130(2)
NRS
The district attorney, the designated representative
122.050
NRS 122.052,122.064
15.00 each
s
241.035 241.035
NRS 19.013
50.00 each 25.00 each
19.013
NRS 19.013
20.00 each
s s s
All Other Documents Required to be Filed
District Attorney
5.00 each 20.00 each
205.471
ofthe program for
restitution or a private entity under contract with the district attorney, may collect a fee from any person who draws or passes a check or draft in violation of a provision ofthis chapter, ifthe office of the district attorney collects and processes the check or draft.
not
$
ZS.OO
exceed S100; lf the face amount of the check or draft ls greater
than S
50.00
S100 but does not exceed 530o; lf the face amount of the check or draft is greater
than S
Zs.oo
5300 but does not exceed S1,000; lf the face amount of the check or draft is greater
than S
150.00
than S
SOO.OO
lfthe face amount ofthe check or draft does
$1,000 but does not exceed S2,500; lf the face amount of the check or draft is Breater 52,500 but does not exceed Slo,ooo; or lf the face amount of the check or draft is Breater
than
10.0% of the face amount of the check or
S1o,ooo. Registrar of Voters
Llsts (paper or CD)
draft
0.01 pername
$
Registration Applications First 50 applications
No
Charge
First 50 applications
0.10 each, or550.00 per 50O limit 1,000 forms s Organization must submit 50% of outstanding forms prior to purchasing more or price reverts to $.20 each or Over S0 Forms
Page
!2 ol \7
NRS
293.440
NRS
2s3.445 (3)
Attachment B-2 Master Fee Schedule
May23,2Ot7 Fees Set by Nevada Revised Statutes (NRSI
(lnformational Only) Department
Fee
Recorder
Standard RecordinE Fees
Authorlzation for Fee NRS 247.305
Standard Document, First
Page
S
17.00 first page
$1o.oo recording any document
$ 3.ooTechnology $ l.ooFostercare S 3.00
NRs 247.30s(1a)
Fund
Legal Service
NRS 247.30s(2), 247.306
NRS
to aid abused & neglected children
MultiTrtle Document, First
Page
s
247.30s(3)
NRs 247.30s(4)
20.00 first page
S17.00 Standard Document S 3.00 separately indexed
See above NRs 2a7.30s(1c)
Notice of Default under Deed ofTrust, First Page
s
217.00 first page See above
S 17.00 standard document S150.00 deposit State General Fund $ 45.00 deposit Foreclosure Mediation
NRs 107.080(13b)
S
NRs 107.080(13c)
NRS
5.00 legal service fee-programs for indigent
1.00
Each Additional Page
s
Non-Standard Document (each)
s
25.00 per document
s
$
57.00 S!o.m 1$ sh!.t 24.00 su.m 8t rh.ct 24.oo S17.m &r sh..t 57.00 $50,m 15tsh..t
s
10.00
107.080(13a)
NRs 247.30s(1b)
Each Additional Page
NRS
247.30s(s)
Maos - Recordinq Fees
Subdivisionfract
Map
$ 57.00
Parcel Map $ 24.00 survey Map S 24.00
s s
l.and Map S 57.00 Each additional page on all maps Minlnq
-
S
ro.oo
f..
of map +S7.@
dodm.nt
of map + $7,00
[email protected] fcc
ol map
+ S7.00
deum.ntf..
of map+ S7,00
d@ment fe.
NRS 278.450
278.458(1b) 52s.370(1) NRs 278.472s(11) NRS
NRS
NRS
278.450 or 625-370
Recordins Fees
Location, Relocated
S S
17.00 Standard Recording Fee, plus certificate of fo.oo per claim for D.o.M. including Amended or S5.oo fiting fee per claim $4.00 per claim to establish program to discover dangerous abandoned mlnes 25.00 per document Non-Standard Document
(each)
Affidavit-Notice of lntent to Hold,
5
s
Proofof Labor,
$
or Amended Proof of Labor
s
Placer Map, including Amended or Relocated
7.00 (S3/rcch F.!,s1/Foster 2.00 per claim, plus
Lode, Millsite, orTunnel Map
s17.18s(2)
NRs s13.94(4a) NRs 247.30s(s)
c.r., $3^.tal sEs), plu! NRS
247.310(11
NRS
s17.1oo(2)
NRS
s17.040(2)
10.00 per claim for D.O.M. 57.00
s
NRS
(Sr/r".h r.", SvFoitcr crr!, $3/rgalsE), plus
1.00 per acre 57.00
($3/r.dr Fer, SvFoiter care, $34!8al SE), plus
15.00 perclaim
including Amended or Relocated
s
Uniform Commercial Code (UCC) - Recording Fee UCC, containing up to two pages UCC, containing three to twenty pages S SO.OO
s
60.00
NRs 104.9s2s(a)
s
90.00 plus
NRS 104.9525(b)
$
pertaininB to public finance transaction for each additional debtor listed on all UCC's
$
MarriaEe Certificate Copv Fee Certified Copy of Marriage Record
s
UCC,
$
2.00
for each page attached over 20 pages
NRS 104.9525
2.00
15.00 each
S10.00 General Fund S 5.00 Aid victims of domestic violence Plain Copy of Marriage Record
NRS 1o4.ss2s(b)
90.00 plus
NRS
247.30s(1fl 247.30s(1h)
NRS
247.30s(1d)
NRS
s
Page 13 of 17
1.00
each
Attachment B-2 Master Fee Schedule May23,2OL7 Fees Set by Nevada Revised Statutes (NRS)
(lnformational Only) Department Recorder
(Continued)
Sheriff
Authorlzation for Fee
Fee
Document CopV Fees Document Copy Map Copy
s
1.00 perpage
NRS
1.00 perpa8e
NRS
UCC Copy
s s
Fee to certiflT any document copy
s
2.00 perpage 4.00 percertification
NRs 247.30s(1e)
Civil Fees For serving a summons or
process, by which an action or proceeding is commenced on every defendant For serving a subpoena, for each witness summoned
515.00 +
For serving every order
$15.00+Mileage+ perorder
Notice (one) Notice ( two to ten ) (each) Writ-Execution (Writ: S15.00 and Writ of 6arnishment $15.00 plus mailing of notice: 52.OO) Writ-Attachment (Writ: S15.00 and Order: $15.00 plus mailing of notice: S2.00) Writ-Possession or Restitution (Writ: S21.00 and Order:
526,00 + 520.00 +
Mileaget
532.00 +
Mileaget
per notice for one order per notice (each) for 2-10 orders per writ
532.00 +
Mileaget
per
writ
535.00 +
Mileage*
per
writ
-
in most cases 3
Certified mail (per mailing) as of May 31, 2015
Mileage*
Mileage+
Mileage (not to exceed S2o.oo) or 10 miles
NRS
248.275
NRS
202.3577 202.357
per witness
15.00 per posting
s
6.74 3.00 per page 2.00 per mile
s s s
Copies
NRS 104.9525
$17.00+Mileage+ perdefendant
complain! or any other
S1s.oo) Posting property sales (per posting postings must be made)
247.305(1d) 247.30s(1d)
Records Divislon Fees CCW Late Fee CCW Replacement (Lost, Stolen, Change of name
/
15.00 each 15.00 each
s s
NRS
address
csD
Other Weekend lnmates (based on ability to pay)
s
SlotMachines
S
fO.oO perunitpermonth
NRS
463_390
Pan/Poker/BridgeTables
S
25.00 pertablepermonth
NRS
453.390
S
50.00 per unit per month
NRS
463.390
25.00 per day
211.350
6aming License Fees
All Other
Games
All billed quarterly in advance. Distributed to incorporated cities based on location offacility,
freasurer
Mailing of notice of delinquent taxes Publication of notice of delinquent taxes
52.00 varies
via First class Mail
Certified mail, return receipt requested Notice of intention to seize (Nol) Fee Seizure Notice Fee
56.47
USPS 2017 rates Mobile Home & business property Mobile Home & business property Title search
S2.oo S3.oo
Lot Book Fee
Stzo.oo
Recording Fee NSF
S1e.oo
or returned items fee
Cost of publication in RGJ
Reconveyance Fee
& (s) & 351.s: 361.s6s(2) & 351.s3s(31
351.535
361.s3s (2b) 351.s548 (sx5) 351.585
S25.oo
Credit card fee (aka: convenience fee), Service fee - lndustry banking best practice verbiage
2.45% of payment
Page L4 of
!7
NRS
354.770
Attachment B-2 Master Fee Schedule May23,2OL7 Fees Set by Nevada Revised Statutes (NRS)
(lnformational only) Department
Fee
Human Services
Child Care License Fees
Authorization for Fee
Gre
NRS
License Late Fees
$
Child Care Licensing Adminirtrative Fines - 13.8A
$
Child Care Licensing Administrative Fines 13.88
s
Adoption Fees Child Care Adoption Regulation Book Fingerprintins Fee
s
30.00 annually 50.00 annually 100.00 annually 200.00 annually 50.00 30+ days after license exp. date 100.00 per violation per day 200.00 in addition to 13.8A due to injury varies 8a.d on ti. Stat! Adoptioh Flc Schldulr 5.00 per book
s
37.75 Der oerson oass throush to NHP
Family Child
Home
s
Group Child Care Home
$
Child Care Center - 13-50 children
s s
Child Care Center - 51 or more children
Page 15 of 17
432A.131
432A.131 432A.131 NRS 432A.131 NRS 127.275 NRS NRS
Attachment B-3 Master Fee Schedule May23,2OL7 Adopted by Ordinance (lnformational Only)
Fees
Department
/
Function & Safety
Statutory Authorization
Fee
Ordinance #
NRS354.59891
Building & Safety Fees
1580
WCC Section
Last Updated
ch.100
354.59891: 2.Except as otherwise provided in subsections 3 and 4, a local government shall not increase its building permit basis by more than an amount equal to the permit basis on June 30, 1989, multiplied by a percentage equal to the percentage increase in the Western Urban Nonseasonally Adjusted Consumer Price as published by the United States Department of Labor, from January 1, 198& to the January 1 next preceding the fiscal year for which the calculation is
3. A local government may submit an application to increase its building permit basis by an amount Breater than otherwise allowable pursuant to subsection 2 the Nevada Tax Commission. The Nevada Tax Commission may allow the increase only ifit finds that: (a) Emergency conditions exist which impairthe ability ofthe local governmentto perform the basic functions for which it was created; or (b) The building permit basis of
the local government is substantially below that of other local governments in the State and the cost of providing the services with the issuance of building permits in the previous fiscal year exceeded the total revenue received from building permit fees, excluding any amount construction tax collected, for that fiscal year.
4. Upon application by a local government, the Nevada Tax Commission shall exempt the local government from the limitation on the increase of its building basis if: (a) The local government creates an enterprise
fund pursuant to
NRS
354.612 exclusively for building permit fees, fees imposed for the issuance of barricade
and fees imposed for encroachment permitsl (b) The purpose of the enterprise fund is
to recover the costs of operating the activity for which the fund was created, including overhead;
(c) Any interest or other income earned on the money in
the enterprise fund
is credited to the enterprise
fund;
(d) The local government maintains a balance of unreserved working capital in the enterprise fund that does not exceed 50 percent of the annual operating
and capital expenditures for the program for the issuance of barricade permits, encroachment permits and building permits of the local government, as by the annual audit ofthe local government conducted pursuant to NRS 354.524; and (e) The local governmentdoes not use
anyofthe moneyin the enterprise fund for anypurpose otherthan the actual directand indirectcosts ofthe program issuance of barricade permits, encroachment permits and building permits, including, without limitation, the cost of checking plans, issuing permits, buildings and administeringthe program. The Committee on Local Government Finance shall adopt regulations governing the permissible expenditures
an enterprise fund pursuant to this paragraph. CSD-Business License
Business Licenses First year of business
See
S
Appendix A for special fees
AB lO4Taxes
Sales Tax (1/4 of 1%)
[aka "chapter 491 Taxes)
Gaming License Fee (by formula) Real Property Transfer Tax ($0.10 per $500 of value) Ad Valorem Tax ( 0.0272 cents per S100 assessed valuation)
Authorized by Local
6overnment
7s.00
244.33s(1Xb)
1208
wcc
4/2/2004
244.33s(1xb)
1208
wcc
4/212oo4
ch.4e1 ch.4e1 ch.491 ch.491
(1e91)
833
21.010
TltleL
(1ee1)
833
27.1620
(1ss1)
833
21.1630
Tltlet 7hlel
(1991)
833
21.1750
7l7let
fax Act These taxes may not be adjusted
without the consent of all agencies receiving any portion of the above taxes.
Human Services
Senior Services FaciliW Use fees
Sheriff
Alarm Registration and False Alarms
Varies 1490
fhe Renewal Registration Fee may be waived for Alarm Sites that did not record a False Alarm during the one year registration period or if no changes to Alarm User registration information per 54.050 were made during the registration period. No refund of a registration or registration
renewal fee will be made.
Page 15 of 17
45.4
417lt2
54.040
7l6lt2
Attachment B-3 Master Fee Schedule
May23,20L7 Adopted by Ordinance (lnformational Only)
Fees
Statutory DeDartment Utilities
/ Function
Authori2ation
Ordinance S
WCC Section
Last Updated
Sanitary Sewer Fees
NRS
244.1s7
1536
40.280 & 130
7h8lt4
Reclaimed User Rates
NRS
244.157
1535
40.280 & 130
7h8lt4
Spanish Springs Floodplain Detention Facility User Rates
NRS
244.157,
1552
40.280 & 130
4l24ltS
1s48
40.280 &
Fee
318.116 & 318.135
244,2444&
Golden Valley Water Recharge Rates
318
PageLT
of!7
130
Luzllt4
WASHOE COUNTY "Dedicated to Excellence in Public Seruice"
OFFICE OF THE COUNTY MANAGER 1001 E.gth Sreet P.O. Box 11130 Reno, Nevada 895204027 Phone: (775) 328-2000 Fax:17751328-2491 YAV1V.WaShOeCOUnly.US
Nevada Department of Taxation 1550 College Parkway, Suite 115 Carson City, NV 89706-7921
Washoe County llscal year ending
herewith submits the Final budget for the
June 30, 2018
9
This budget contains
funds, including Debt Service, requiring property tax revenues totaling
$
194,350,678
The property tax rates computed herein are based on preliminary data. lf the final state computed revenue limitation permits, the tax rate will be increased by an amount not to exceed the maximum allowed. lf the final computation requires, the tax rate will be lowered.
This budget
'6
contains proprietary
21
governmental fund types with estimated expenditures of $ 89,946,154
ffrid$iihESiifra-i6? expenses of $
493,788,947 and
Copies of this budget have been filed for public record and inspection in the offices enumerated in NRS 354.596 (Local Govemment Budget and Finance Act).
CERTIFICATION
APPROVED BYTHE GOVERNING BOARD Christine Vuletich (Printed Name)
Assistant County Manager (Title)
certif, that all applicable funds and financial operations of this Local Government are listed herein
Signed
Dated: y
Sffi EDULEb?MIL..HMHIrcDate and
Time
Place: Washoe
/ &or - -' - -
5/23117 10:00 AM
Publication Dale
May 13,2017
County Commission Chambers 100'l E. Ninth Street, Reno NV89512
Page:
I
Schedule 1 Last Revised 01/13/2016 Form 4404LGF
WASHOE COUNTY ISAN EQUALOPPORTUNITY EMPLOYER
COUNry OF WASHOE BUDGET DOCUMENTS Fiscal Year 201 7'2ol B TABLE OF CONTENTS Page INTRODUCTION
t.
1. 2. 3. ll.
Transmittal Letter Table of Contents Budget Message
SUMMARYFORMS
. 2. 3. 4' 1
-
Schedule S-'l Budget Summary - All Funds Schedule S-2 Statistical Data Schedule S-3 *Properly Tax Rate Reconciliation
ilt.
Schedule A-2
-
Proprietary Funds
3.
Schedule B-General Fund Schedule B - Special Revenue Funds
I
4. 5.
10
Health
19
Library Expansion Animal Services Regional Communications SYstem Regional Permits System lndigent Tax Levy Child Proteclive Services Senior Services
20
Enhanced 911
27
Regional Public Safe$
28 29 30
21
22 23 24 25 20
Truckee River Flood Management Roads Special Revenue Central Truckee Meadows Remediation District Other Restricted Special Revenue Schedule B * Capital Proiects Funds Capital Facilities Tax
31
32
39 41
Parks Capital
Capital lmprovements Fund Regional Permits System Capital Schedule B Expendable Trust Funds Schedule C- DebtService Funds Washoe County Debt Service Debt Service: Special Assessment Districts
-
43 45 N/A 47 51
PROPRIETARY FUNDS
1.
Schedules F-1 &F-2- Enterprise Funds Building & Safety Utilities
2.
V.
5
GOVERNMENTAL FUND TYPES
1. 2.
IV
3
4
ScheduleAandA-1 -Governmental FundTypes, ExpendableTrust Fund and Tax Supported Proprietary Fund Types
5.
1
Golf Course SchedulesF-1 &F-2-lnternalService Funds Health Benefits Risk Management Equipment Services
53 55 57 59 61
63
SUPPLEMENIARY INFORMATION
1. 2. 3. 4. 5.
Schedule C-1
-
lndebtedness
Schedule T - Transfer Reconciliation Schedule 30 - Lobbying Expense Estimate Schedule 31 - b
65 69 N/A 72 76
WASHOE COUNTY
OFFICE OF THE COUNTY MANAGER 1001 E.9thSreet
"Dedicated to Excellence in Public Service"
P.O. Box'11'130 Reno, Nevada A95204027 Phone: (775) 328-2000 Fax:. (775)328-2491
www.washoecounly.us
Executive Summary of FY2017-18 Tentative Budget Attached is the Fiscal Year 2Ot7-2018 Washoe County Tentative Budget. The budget, summarized in Schedule A, is comprised of 21 Governmental Funds and six Proprietary Funds. The combined appropriations of Governmental Funds total 5S45,898,095 and operating and other expenses in the proprietary Funds total 589,946,154. This Executive Summary provides a summary of broad economic and operating assumptions and trends used in the development of the County's budget. Economic Conditions As was the case last year, Washoe County's economy has continued
to exhibit strong growth. Looking
forward, we expect some normalization of trends, although a general slowdown in the US and global economy in the future always has the potential to decelerate growth in the region. Some of the economic measures pointing to the strength of the economy in Washoe County include: a
Washoe County's current unemployment rate is 4.6%, which is below the national rate of 4.9%. Since the beginning of 2O1.L, when the County's unemployment rate was 13.9%, more than 32,000 jobs have been created and total employment in the County has increased 17% over that
time. Per capital personal income in Washoe County rose 5.3% in 2015.
As a result of these income trends and overall economic activity in the region, taxable sales through the first half of Fiscal Year 2O!6-t7 were 9.2% higher than last fiscal year. a
Reflecting a growth in business demand, the Reno-Tahoe lnternational Airport has added a number of new flights connecting Reno to other regions, and airport passenger growth in 2016 was 6.4% higher than 2015.
The County is mindful that certainly some of the growth experienced the last three years likely reflects a temporary shift up in business expenditures and overall spending due to the development of major industrial plants in the area and associated residential construction to fill the current housing gap in the area. This growth, termed by many as the "Tesla effect'', will eventually come to an end and growth will normalize in the region, but we do not expect that to occur in Fiscal Year 2Ot7-18. Additional possible
headwinds for the national economy include rising interest rates, a resulting slowdown in consumer demand and GDP, potential trade wars if the new administration aggressively pursues protectionist policies, and rising healthcare costs and/or disruptions to the healthcare industry. ln the local economy, a lack of affordable housing in the region could stymie businesses coming to the area for affordable labor costs. Despite the continued improvement of Washoe County's economy and rising home values, the County's main General Fund source of revenues and single greatest source of revenue overall, property taxes, will
not track this growth. At the same time, the increased population in Washoe County and new
WASHOE GOUNTY "Dedicated to Excellence in Public Service"
OFFICE OF THE COUNTY MANAGER 1001 E.9th Sreet
P.O. Box 11130 Reno, Nevada 895204027 Phone: (775) 328'2000
Faxi (7751328-2491 www.washoecounlY'us
development carries with it a demand for services, which will place a strain on county services due to the lack of commensurate revenue groMh. A further discussion of revenues follows in the next section. Costs of Maior Countv Disasters in Fiscal Year 2015-17
This fiscal year, Washoe County has experienced three natural disasters: the Little Valley Fire, the January flooding of the Truckee River and the North Valleys Flooding. For each of these events, staffs from the County, Truckee Meadows Fire Protection District and other partner agencies were pressed into service to respond to these incidents, which continues in the case of the North Valleys Flood. Residents of the North Valleys continue to require assistance and County road crews, along with the State and other agencies, continue with mitigation efforts including pumping water from neighborhoods surrounding Swan Lake, checking culverts and other infrastructure on their status, and maintaining the newly constructed HESCO wall around Swan Lake. We have also begun planning for the short- and long-
term recovery phases forthese areas. The County's direct costs for these three incidents so far this fiscal year total SL.25 million and this does not include the costs of repairs which could reach $7 million or more. Although we expect
reimbursement of up to 75% of eligible response and repair costs from FEMA for the two floods, which were declared federal disasters, the County will still need to pay for the costs of those repairs prior to reimbursement. Finance staff is formulating a financing plan to cover these disaster costs. This plan may include: (a) using the full amount of the General Fund contingency account this fiscal year and possibly in Fiscal year 2017-i.8 as well, (b) accessing the County's SS miltion stabilization accoun! which was established pursuant to State law to cover costs of natural disasters, (c) using available fund balance in the County's capital funds and (d) possibly deferring scheduled capital projects as a last resort. As noted later in this executive summary, Washoe County has taken a fiscally conservative approach to the Fiscal Year 201718 budget in light ofthe repair costs thatthe County will need to pay in advance and, in the case ofcosts
not reimbursed by FEMA or the State, will have to absorb.
ove@ Revenues and Other Sources:
Approximately 80% of the County's General Fund revenues derive from two sources: the ad valorem property tax and Consolidated Tax ("CTAX"). For the second year in a row, the residential property tax cap, which sets how much a property owner's bill can increase in a year, is below the statutorily established cap of 3%. The cap is based on the general cap which is the maximum of either: (a) two times the increase in the Consumer Price lndex (CPl) for the preceding calendar year or (b) the average of the percent change in assessed valuation for the coming year and the percentage change of the preceding nine years. The maximum property tax cap for residential properties is 3%. Based on the State's calculation that the average percent change in assessed valuation in Washoe County is negative, the formula is set this year as two times CPl, which results in a cap of 2.6%. Fortunately, new development is estimated to generate an additionalt.T%to propertytax revenues. As a result, total County property taxes are projected by the State Department ofTaxation to increase 4.3% IV
WASHOE GOUNTY
OFFICE OF THE COUNTY MANAGER 1001 E.9th Sreet
P.O. Box 11130
"Dedicated to Excellence in Public Sevice"
Reno, Nevada 895204027 Phone: (775) 328-2000 Faxi (77s)328-2491
wwuwashoecountY,us
still below the peak for property tax revenues in Fiscal Years 2008-09 and 2O0g-10. This includesthe net amount ofAB 104 propertytax revenuesto 6e received bythe County'
to $195.5 million, which
is
After increasing 8.1% in Fiscal Year 2015-16, the Consolidated Tax is projected by County staff to increase 7 5% in Fisca I Yea r 20L6-L7 a nd th en slow to 6.0% in 2OL7 -L8. Overall, General Fund revenues are budgeted $3L6.34 million to S332.54 million.
to
increase 5.L%
in
Fiscal Year 2OL7-t8 from
General Fund Revenues and Other Financing Sources FYL6
Actual
FYL7
Adopted
FY17
Estimates
FY18 Tentative
Revenues
!52,347,230
g,4g9,4tl
!52,237,230 9,96L,644
9,965,404
t61,760,423 g,602,200
103,150,525
103,150,525
]:02,775,700
108,942,685
lntergovernmental
L2,744,0t5
20,802,029
20,803,637
2L,638,963
Charges for Services
24,125,L03
!8,949,320
19,372,050
20,064,285
Fines and Forfeitures
6,796,L76
7,501,750
6,923,972
6,88L,550
Miscellaneous
4,570,844
3,738,42O
1,340,951
3,647,349
313,528,943
332,537,455
Taxes Licenses and Permits CTAX
Subtotal
!48,796,018
308,672,092
3L6,340,917
Other Fin. Sources
829,646
5,000
5,000
5,000
Transfers ln
2L3,686
475,704
475,704
332,4O0
Total
309,715,424 3L6,82L,621 3L4,009,647
332,874,855
Exnenditures and other Uses
The General Fund is the primary operating fund of the County and encompasses operations such as public safety; judicial functions such as District Court, the four justice courts in Washoe County, the District Attorney and public defense; general government and finance functions; library services; parks and recreation; social servicesl and many other functions.
Total budgeted expenditures and transfers out for Fiscal Year 2OL7-18 are $332,874,855 which is an increase ol 4.6% over budgeted expenses in Fiscal Year 2016-17 of $318,403,323. Salaries and benefits remain the largest category of expenditures and total $235,952,090, or 82% of expenditures excluding transfers out. The County has multi-year agreements with all of its employee associations that include a cost-of-living adjustment (COLA) of 3.5% effective July 1, 2017, which has been budgeted. The County's agreements with its employee associations require all new employees to be enrolled in the County's high-deductible health plan for the next two years, which should help in containing health insurance costs. The County's budget includes a S2,OO0 annual Health Savings Account (HSA) contribution for employees in the high-deductible health plan and an assumed cost increase for all health insurance plans effective January t, 20L8. The County's retirement contribution rates to NVPERS for general employees and safety employees remain al28.OO% and 40.50% of annualsalaries, respectively. V
WASHOE COUNTY
OFFICE OFTHE COUNTY MANAGER 1001 E.9th Sreet
P.O. Box 11130
"Dedicated to Excellence in Public Service"
Reno, Nevada 895204027 Phone: (775) 328-2000 Fax: (77s1 328-2491 www.washoecounlY.us
General Fund Expenditures, Transfers Out & Contingency (Uses) FY16
Actual
FY17
Adopted
FY17
Estimates
FYl8Tentative
Expenses Salaries and Wages
]38,921,240
!42,054,291
t4!,101_,457
t48,O37,09O
Employee Benefits
82,12L,659
83,995,108
83,385,985
87,915,000
57,438,626
9t6,692
48,489,694 495,223
49,715,797 379,909
50,049,359 402,048
Subtotal
279,398,2L8
275,O34,3L6
274,583,!49
286,403,497
Transfers Out
28,178,359
41,869,007
42,602,232
43,933,234
L,500,000
775,000
2,538,t24
Services and Supplies
CapitalOutlay
Contingency
Total
307,576,577 3t8,4O3,323 3L7,960,381"
332,874,855
ln addition to the devastating natural disasters this fiscal year, the County faces a number of unknowns headed into next fiscal year. These include potential fiscal impacts of state legislation, possible repeal and/or modifications to federal healthcare programs, federal cutbacks to other programs like Community Development Block Grants (CDBG) that could impact the County and its partners, various pilot programs now underway at the courts, and county detention center costs. ln light of these unknowns and the County's future repair and mitigation costs for the three natural disasters that hit the County this fiscalyear, the Fiscal Year 2:OI7-LB Tentative Budget takes a fiscally cautious approach to funding new county programs or positions in the General Fund. Rather than fund new programs and positions that require additional General Fund monies, the Tentative Budget includes a $t million increase to the General Fund Contingency Account increasing this account from St.S million to S2.5 million. Depending on the ultimate status of the above unknown issues and if the County is able to cover disaster-related costs from other sources, the County will consider a mid-year review to determine if any of the Contingency Account balance can prudently be used to finance critical operational needs in the General Fund. Consequently, the Tentative Budget only includes funding in the General Fund for new operating costs that are offset by additional revenues or cost offsets in other areas or for reclassifications for current county employees. As a result, only six (6) new positions in the General Fund are authorized. General Fund budget requests that are covered by additional revenues or cost offsets in other areas include: a
Additional funding ofthe Sober 24 drug and alcohol testing center based on expected revenues that are based on current trends (5105,000) The consolidation of the Planning Division of the Community Services Department and Building
and Safety Division, which includes the reclassification of Deputy Building Official to Plan Examiner Supervisor, to improve coordination of development services reviews (net cost of $+,rse) VI
WASHOE COUNTY "Dedicated to Excellence in Public Service"
a
OFFICE OFTHE COUNTY MANAGER 1001 E.9th Sreet P.o. Box 11130 Reno, Nevada 89520J)027 Phone: (775) 328-2000 Fax: (775)328-2491 www.washoecounty,us
Two new positions, an Assistant Medical Examiner and Forensic Medical Transcriber, for the Medical Examine/s Office in response to rising case volumes both within Washoe County and from client agencies located outside the county (cost of $280,051 which is offset by additional fees). This is part of a multi-year plan to seek accreditation of the Washoe County Regional Medical Examiner's Office.
a
Two pre-trial seruices officers for the District Court, which are funded from cost offsets in other areas ofthe Second Judicial District Court budget (5L52,188)
a
Extension of the operating days this summer for Gaspari Park (55,000 offset by fees).
Total sources and uses for the General Fund are balanced for the Fiscal Year 2Ot7-18 budget as shown below: General Fund Summary FY17 Adopted
FY15 Actual
Revenues
FY18 Tentative
308,672,092
316,340,917
3L3,528,943
332,537,455
829,646
5,000
5,000
5,000
___35ru
Other Fin. Sources
IE@T
FY17 Estimates
,
3??,400
213,989
______!15ru
Total Sources
309,7L5,424
3L6,82L,62l
3L4,O09,647
332,874,855
Expenses
279,398,218
275,034,316
274,583,t49
286,403,497
28,178,359
4'1,,869,007
42,602,232
43,933,234
1,s00.000
775,OOO
2.538.124
318,403,323
3L7,960,381
332,874,855
,=.
Transfers Out Contingencv
307,576,577
Total Uses Surplus/(Sh
ortfall)
S
2,138,847
S
(1,58!,702)
s
(3,9SO,Za+1 s
Washoe County's current policy is to maintain an unrestricted General Fund balance of 10 to L7 percent. The Tentative Fiscal Year 2017-18 Budget estimates the General Fund will have a total ending fund balance asof June 30,2OL7 ol$49,487,865. This isthe estimated beginningfund balanceforFiscalYear ZOLT-tB. After factoring in a Sg million stabilization fund reserve and 5750,000 guarantee for baseball stadium debt, the estimated unrestricted General Fund balance as of June 30, 2OL7, is 45,737,865, which repres ents L4.4% of estimated expenses and transfers out not including capital outlay. The County's General Fund budget for Fiscal Year 2Ot7-1.8 is balanced with revenues and other financing sources equaling expenses and transfers out. The estimated unrestricted General Fund balance as of June 3O 2018, is therefore 545,737,865, which represents 138% of budgeted Fiscal Year 2O!7-LB expenses and transfers out not including capital outlay.
vI
i
I
WASHOE COUNTY
OFFICE OF THE COUNTY MANAGER 1001 E.9th Sreet
P.O. Box 11130
"Dedicated to Excellence in Public Service"
Reno, Nevada 89520-0027 Phone: (775) 328-2000 Faxi 1775) 328-2491 wwwwashoecountY.us
Special Revenue Funds
These funds account for specific revenue sources which are legally restricted to be expended on specified purposes only. Major functions that are budgeted within special revenue funds include the County Health District, Regional Animal Services, the Roads Fund, and Human Services (senior services, child protective services and indigent services). Budgeted expenditures and transfers out of Special Revenue Funds total 5174,467,754. This is an increase of $3.8 million, or 2.3% from the current adopted budget.
Additional positions and programs funded in special revenue funds include: a
Two additional youth advisors for the Juvenile Services Department (SL56,542 offset by State funds)
to be funded from the
a
A dedicated department systems technician for the Recorder's Office, Recorder Technology Fund (574094)
a
Two new project manager positions for management of the County Capital lmprovement Plan (ClP). With the retirement of several bond series this fiscal year, the General Fund transfer to the Clp will increase from $S million to 5l.l million in Fiscal Year 20!7-18. Additional project management support is needed to implement budgeted capital projects and maintenance projects included in the operating budget, as well as to coordinate the millions of flooddamaged repairs over the next several fiscal years (5245,L58 funded from CIP)
a
A new Health Educator ll position for the Health District ($88,642 offset by Health District fees)
a
lncreased funding in the Roads Fund to cover purchase of new heavy equipment and other costs ($26L,992 offset by additional fueltaxes)
a
Additional equipment for Animal Services' vehicles (5250,000 which is funded from increased revenues and fund balance)
Summary of Governmental Funds
Balance
Revenues
Sources
+ Ending Fund Tnnsfers Out Balance Contingency
Other Financing
Beginning Fund
Expenditures
Governmental Funds General Fund
49,87,866
332,537,456
332400
296,403,497
46,471,358
49,487,867
Special Revenue Funds Capital Project Funds
43,575,3U
728,941,5O9
33,232,054
t70,779,964
3,687,790
37,28],,!93
7,7@,000
24,648,075
1,950,000
11,323,190
9,306,569
_ltw,44
DebtService Funds
21,410,474
Total
&810,731
-7,.26+,6q4
,2,s.?0{97.
!21,738,388
473?70,q3
_
49,57A,024 493,788p47
vilt
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98,685t720
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WASHOE GOUNTY "Dedicated to Excellence in Public Selv,ce"
OFFICE OF THE COUNTY MANAGER 1001 E.9th Sreet
P.O. Box 11130 Reno, Nevada 89520--0027 Phone: (775) 328-2000 Fax; (77s)328-2491 wwwwashoecountY.us
Proprietarv Funds Proprietary funds for Washoe County consist of three enterprise funds (Building and Safety, Golf Course and the Utilities Fund) and three internal service funds (Equipment Services, Health Benefits and Risk
Management). Overall, budgeted operating and non-operating expenses of these funds total $89,946,154. This is a decrease of 52.3 million over budgeted expenses in Fiscal Year 2016-1.7 of S1Z,3O3,79Z. Significant changes to proprietary funds' budgets in Fiscal Year 2017-18 include: a
An additional clerical position in the Health Benefits Fund to assist existing staff in serving the growing number of retired employees and to provide continued education on cost-saving programs like the high-deductible health plan ($6g,gqO)
a
An additional Utilities Fund Environmental Engineer I in the Utilities Fund (S120,916)
a
A decrease of S1.8 million in operating expenses for the Health Benefits Fund is expected due to a shift in enrollments from the HMO and PPO medical plans to the high deductible health plan.
Much of these cost savings are offset by the County's increased HSA contributions to emptoyees, but the HSA contributions are budgeted at the department level and do not flow through the Health Benefits Fund. a
With the execution of a new contract for a full turn-key operation at Washoe Golf Course, the Golf Fund's budget has decreased $520,000.
Summary of Proprietary Funds
Operating Operatlng Non-Operating Revenues
Rev.
Non-Operatlng NetOperatlng Exnenses
Transfers
Net ln come
Proprletarv Funds 18,560,283
Enterprise Funds
lnternal Service Funds
--?-:--:-i-
Total
g7,ggg,zE
!9,703,436
5,532858
69834,054
7,296,795
89,537,489
6,934,653
408,665
4,086,041
40&66s
4,W6,723
800t6=83
Conclusion Washoe County's Fiscal Year 2018-18 Tentative Budget reflects a prudent and fiscally careful approach which weighs the service needs of county residents and businesses against future disaster-related repairs that will need to be completed over the next several years. While up lo 75% of these recovery costs should ultimately be reimbursed by FEMA, the County will need to advance the costs of these capital projects prior to FEMA reimbursement, which could potentially take a number of years. Also, even though the County's $S million stabilization account can be tapped to cover some of these costs,
the County will also need to replenish this account ahead of future possible disasters or economic downturns.
ln addition, a new federal administration and possible State legislation later this year could lead to changes and fiscal impacts to the programs provided by the County and many of its partners. All of these potentiatities demonstrate the soundness of the County's approach to fiscal sustainability by lx
WASHOE COUNTY "Dedicated to Excellence in Public Service"
OFFICE OF THE COUNTY MANAGER 1001 E.9th Sreet P.o. Box 11130 Reno, Nevada 895204027 Phone: (775) 328-2000 Fax:.
(7751328-2491
www.washoecounty.us
funding ongoing expenses with recurring revenues, and maintaining strong reserves; without these reserves, the County could be facing difficult choices such as budget cutbacks. Headed into Fiscal Year 2017-18, the costs of the three natural disasters we faced this fiscal year and state and federal unknowns will necessitate building the County's contingency account in Fiscal Year 2017-18, rather than immediately funding many needed new or expanded programs. While difficult, this is the most prudent approach while these multi-million dollar unknown impacts exist. We continue to be mindful of the long-term impact of operating budget increases and the need to operate within existing resources. Despite these challenges, Washoe County will continue to maintain a strong and healthy fund balance for Fiscal Year 2Ot7-18 and is committed to providing quality customer service for its residents while responding to and facilitating new development in the region. The County has not increased taxes once again this year and shares the highest bond ratings, AAf Aa, in northern Nevada. The decision to withhold funding for above-base General Fund budget requests for now will provide the County with the flexibility to manage possible future impacts described above and begin the funding of the disaster recovery phase in 2017-L8. Respectfully submitted,
&.h-)n/ru)
Christine Vuletich Assistant County Manager
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FULL-TIME EQUIVALENT EMPLOYEES BY FUNCTION
ACTUAL PRIORYEAR
CURRENTYEAR
BUDGETYEAR
ENDING 06/30/2016
ENDTNG 06t30t20',t7
ENDING 06/30/2018
ESTIMATED
General Govemment
293.3 495.8
301.7 512-3
305.8
JudIcIaI Public Safety
908.1
995.9
1,004.5
Public Works
't35.6
137A
137.0
0.0
0.0 163.3
Sanilation
514.0
Health
150.2
0.0 163.5
Welfare
274.1
315.7
324.2
Culture and Recreation
209.6
'166.4
165.7
0.0
0.0
0.0
2,468.7
2,592.9
2,614.5
20.5
28.1
0.0
28.8 0.0
Transit Systems
0.0 0.0
Airports
0.0
0.0
Gommunity Support
IOTAL GENERAL GOVERNMENT Utilities Hospltals
Other Building and Safety
Golf TOTAL
Employees'Retirement Contribution is paid by: Employee (
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0.0
0.0 0.0
0.0
0.0
15.4
24.1
7.0 2,509.6
7.3 2,652.4
0.0 23.7 0.3 2,667.3
441,946
448,316
3,333,598
15,429,637,750 2,689,449
14,342,710,925
15,432,327,199
16,132,375,866 4,294,866 16,136,670,732
Local Govemment (X)
(For other than Police and Fire Protection Employees)
* 436,797 POPULATTON (AS OF JULY 1) * Population reported by the State ln document B-'t "Final Population Sheet'
Assessed Valualion Excludins NPM
14,339,377,327
Nel Proceeds of Mines TOTAL ASSESSED VALUE TAX RATE General Fund
1.1096
1.1036
1.1295
Special Revenue Funds
0.1700
Capltal ProJects Funds
0.0500
0.1700 0.0500
0.1700 0.0500
Debt Service Funds
0.0349
Enterprise Fund Other (AB 104)
0.0000
0.0349 0.0000
0.0150 0.0000
o.0272
o.0272
o.0272
1.3917
1,3917
1.3917
TOTAL IAX ITAIE, year,
WASHOECOUNW SCHEDULE S.2 STATISTICAL DATA
Page 3 Schedule S-2 1t1312016
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REVENUES
TA)(ES Ad valorem General Detention Facility lndigent Insurance Program AB 104 China Springs support Family Court NRS 354.598'13 Makeup Rev. SUBTOTAL AD VALOREM Room Tax
SUBTOTALTA.)(ES
BUDGETYEAR
CURRENT ACTUAL PRIOR YEAR ENDING YEAR ENDING 613012017 6/30/2016
TENTATIVE APPROVED
133,443,789 10,427,612 2,020,855 2,432,851 1,010,428 2,586,695
141,9s1,551 10,873,961 2,107,357 2,651,459 1,053,678 2,697,417
148.383.1 16
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412.902 't48.796.018
425.000 1s2.347.230
161.335.423 425.000 161.760.423
826,823 4,273,927 238,766 266,872
4,482,000 245,000
13rJ,127,887 10,180,'195 '1,972,921
2,432,664 1,143,s83 2,525,303 563
LICENSES AND PERMITS Business Licenses and Permits Business Licenses Business Licenses/Elec and Telcom Franchise Fees-Gas Llquor Llcenses Local Gaming Ucenses Franchise Fee+Sanitation Franchise Fees-Cable Televis'ton County Gaming Lhenses AB 104 - Gaming Llcenses Nonbusiness Ucenses and Permits
611,651
456,824 1,109,703 213,560 318,s20 170,961
Maniage Affdavits Mobile Home Permits Other SUBTOTAL LICENSES AND PERMITS
180
1,618 8.489.411
830,060
254,6m 677,800 517,500 1,100,000 285,000 1,397,644 175,000 200 600 9.965.404
FINAL APPROVED
840,000 4,715,000 245,000 254,600 677,800 635,000 1,100,000 234,300 725,OOO
175,000 200 300
9.602.200
INTERGOVERN MENTAL REVENUE
Federal Grants Federal Payments ln Lieu of Taxes Fedsral Incarceration Charges State Grants State Shared Revenues
130,525
'128,500
'128,500
3,408,850
3,446,375
3,446,375
4,001,281
3,500,000
3,500,000
138,124
146,986
146,986
State Gaming Llcenses - NRS 463.380 and 1
627,750
692,640
SCCRT-48104 Makeup
1
1,831,587
'12,691,275
13,452,750
Consolidated Taxes
95,605,303
102,775,700 48,000
108,942,68s
28,458 188,801
214,751
223,712
I s.894,s40
123.579.337
130.581.648
561,61
RPTT-AB1O4
State Edraditions Local Contributions: Miscellaneous Other Government Receipts SUBTOTAL INTERGOVERNMENTAL REVENUE
1
48,000
CHARGES FOR SERVICES General Govemment Clerk Fees Recorder Fees Map Fees PTx Commission NRS 361.530 Building and zoning Fees Central SeMce billings (gl 461101-401760) Other SUBTOTAL Judicial Clerk's Court Foos Other SUBTOTAL
107,763
't00,000
100,000
2,205,334 8,043
2,253,500
2,253,500
2,525
2,000
1,657,157
1,738,000
1,700,000
11,253,345 563,857
7,029,182 380,209 11.503.416
7,664,904
15,795,4S9
399,736 '1.476.323
1.876.059
400,000 887,346 1.287.346
WASHOE COUNTY (Local Governmsnt) SCHEDULE B - GENERAL FUND
244.O54
11.964.458
450,000 893,300 1.343.300
Page 10 Schedule B-8 1113D016
(1)
(3)
(2)
ESTIMATED CURRENT ACTUAL PRIOR YEAR ENDING YEAR ENDING 6130/2016 6lsol2017
REVENUES
Public Safety Police Sheriffs Fees
324,065
Others Conections Protective Services SUBTOTAL
4,565,204 25,135 290.975 5.205.37S
MISCELLANEOUS lnvestrnent Eamings Net increase (decrease) in lhe falr value of Rents and Royallies Contribulions and Donations from Private Sources
Othsr SUBTOTAL MISCELLANEOUS SUBTOTAL RA/ENUE ALL SOURCES
FINAL APPROVED
15,000
339,802 6,413 90't,951
297,382 2,500 882,766
255,315 2,500 793.572
24.125j03
19.372.050
20.064.285
87,674 1,675,1s5 3,216,889 6.796.176
s0,000 1,786,614 3,243,989 1,803,369 6.923_972
1,6't2,335 1,135,162
1,822,030 (2,221,s67}.
1,816,4'18
(4)
410,000 4,900,'t40 380,000 s.705.140
PublicWorks
FINES AND FORFEITS Fines Library Court Penalties Forfeits/Bail SUBTOTAL FINES AND FORFEITS
TENTATIVE APPROVED
380.000 5.398.640
Welfare Cultural and Recreal'on SUBTOTAL CHARGES FOR SERVICES
4'10,000
4,613,640 (5,000)
I
BUDGET YEAR ENDING 6/30/2018
90,000 1,8s4,'150
3,04s,400 1,892,000 6.881.550
'1,822,030
71,465
51,692
48,789
1.751.882 4.570.844
1.689.19s 1.340.950
1.776.53; 3.647.349
308.672,092
313.528.943
332,537.455
OTHER FINANCING SOURCES
ln
(Schedule T) Operaling Transfers Health Fund lndigent Tax Lew Fund Chlld Protective Services Fund Senlor Services Fund Other Reslricted Special Revenue Fund Capital Facilitiss Tax Fund Capital lmprovements Fund Water Resources Fund Golf courso Fund Health Benefits Fund Risk Managom€nt Fund Truckee River Flood Management Project Accrued Benefits Fund Equipment Services Fund Othen Proceeds from asset dlsposition lnsurance Reimbursements SUBTOTAL OTHER FINANCING SOURCES TOTAL BEGINNING FUND BAIANCE
213,686
47s,704
332,400
829,648
5,000
5,000
1.043,332
480,704
337,400
51.259.752
53.438.599
49.487.866
015.t76
x67 44A.24A
Cumulatl've Effect of Change in Accounting Principle
AVAILABLE RESOURCES
38.1
WASHOE COUNTY (Local Government) SCHEDULE B -GENERAL FUND
3A2.362.721
Page 1 1 Schedule B-9 '111312016
ESTIMATED CURRENT ACTUAL PRIOR YEAR ENDING YEAR ENDING
EXPENDITURES BY FUNCTION
ANDACTIVITY
6/30/20'16
GENERAL GOVERNMENT FUNCTION Legislative - Commissloners (100-0) Salaries and Wages Employeo Benefits Ssrvices and Supplies Capital OutlaY Legislative Subtotal Executive County Manager Department (101-0) Salades and Wages Employee Benefits Services and Supplies Capital Outlay Executive Activity Subtotal Elections Registrar of Voters (1'l 2-0) Salarias and Wages Employee Benelits Servirxs and Supplies Capital Outlay Subtotal Finance Comptroller's Oflice (1 03-0) Salaries and Wages Employes Benelits Services and Supplies Capital Outlay Subtotal Treasurer (1 13-0) Salaries and Wages Employee Benefits SeMces and Supplios Capital Outlay Subtotal
(3)
(2)
(1)
I
(4)
BUDGETYEAR ENDING 61301201t
613012017
TENTATIVE APPROVED
311,504 129,108 172,089
314,395 218,287
349,358 198,406 235,873
612,701
713.958
783,637
2,367,249 961,030 862,999
2,441,182 't.336,946 't,114,04s
2,6S5,S60
4.19',1.278
4,892,',173
5.165.851
504,892
442,774
1S2,339
252,695
487,168 270,665 942,355 45,000 1.745.188
181,n6
FINAL APPROVED
t 1,480,884 989,007
644,692 53,509 't.395.432
1,181,684
1,406,548 608,224 304,915
1,682,604 966,873 324,622
1,739,746
2.317.687
2.974,098
3.039.543
1,138,492 528,842 396,343
1,144,274 699,205 384,739
1,238,203
2.063.677
2.228.217
2,460,133
3,991,213
3,943,183 2,343,770
4,189,281 2,472,266 490,475
1.877,1s3
994,548 305,249
746,968 474,562
Assessor (102-0) Salaries and Wages Employee Benatits Services and SupPlies Capital Oullay Subtotal Finance Activity Subtotal Other Human Resources (109-0) Salaries and Wages Employee Benefits Services and Supplies Capital outlay Subtotal
1.748,280 369,568
483,O74
18.071
6,127,133 10,508,497
6.770.0n 11.s72.342
7.1s2.027 12.651,703
'1,213,340
642,493 516,528
1,259,345 663,116 440,566
2.227.945
2,372,361
2.353.028
801,556 382,490 61,804
834,609 502,658 s8,753
872,1s7
1.245.850
1.436,020
1.491.306
1,206,517 490,800 5'11,418 '19,211
Clerk (104-0) Salaries and Wages Employee Benetils Services and Supplies Capital Outlay Subtotal CONTINU
522,674 96,475
WASHOECOUNTY (Local Govemment) SCHEDULE B - GENERAL FUND FUNCTION - GENERAL GOVERNMENT
Page 12 Scheduls B-10 1t1312016
(3)
(t)
I
(4) (21 ESTIMATED BUDGET YEAR ENDING 6/30/201 8 CURRENT ACTUAL PRIOR FINAL TENTATIVE YEAR ENDING YEAR ENDING 613012017 APPROVED APPROVED 613012018
EXPENDITURES BY FUNCTION
ANDACTMITY Record€r (111-0)
Technology Services Department Salaries and Wages Employee Benefits Services and supplies
(1
2.117,584
2,262,520
5,930,270 3,406,001 3,948,039
6,328,146 3,628,528 3,753,153
12.471.U8
'13.284.310
13.709.828
2,138,888 37,s19
2,500,000 47,920
2,500,000
2.176,407
2.547.920
2.500.000
800,838 149,771
08{) 5,619,682 2,428,09',1 4,087,S41
336,134
Capital outlay Subtotal Accrued Benefits (18201 0) Salaries and Wages Employee Beneflts Services and Supplies Capital Oullay Subtotal
*
1,312,1',14
123,147 12.82s 1.800.915
Subtotal
oPEB (182020)
1,2'15,230 758,094 144,261
1,122,845 542,298
Salaries and Wages Employee Benefits Servir:es and Supplies Capital Outlay
"
Salaries and Wages Employee Benelits SeMces and Supplies capital Outlay Subtotal Beginning ln FYl7, OPEB ls allocated
17,680,000
17.680.000 to departmenls/Iunds budgets within the
Centrally Managed Activities (19s-0) Salaries and Wages Employee Benerits Services and Supplies Capilal Outlay Subtotal Other ActMties Subtotal
GENERAL GOVERNMENT FUNCTION SUBTOTAL Salaries and Wagos Employee Benelits Servlces and Supplies
Benelits Gtegory.
(s7 1,443,871
1,552,316
1,320,024
1.5s2.316
691,024
1.346.871
39.155.281
22.449.218
23.673.553
20,609,386 25,727,021 9,087,232
21,032,859 1 1,137,930 9,734,056
22,874,480 11,778,691 9,32t,761 45,000
41.904.845
44.01S.S33
439.551
55.863.189
WASHOECOUNTY (Local Government) SGHEDULE B - GENERAL FUND FUNCTION - GENERAL GOVERNMENT
Page 13 Schedule B-10 111312018
EXPENDITURES BY FUNCTION
ANDACTMW
Distri:t Courts
(1
ESTIMATED CURRENT ACTUAL PRIOF YEAR ENDING YEAR ENDING 6/30/2016 813012017
|
(4)
BUDGET YEAR ENDING 6/30/201 TENTATIVE APPROVED
T
FINAL APPROVED
20-0)
Salaries and Wages Employea Benelits Services and Supplies Capital Outlay District Courts Subtolal District Attomey
(3)
(2)
(1)
(1
9,564,669
10,224,122
4,254,131 3,061,7s5
5,962,541 3,1S0,898
11,046,743 6,411,741 3,257,152
'16.880.555
19.377.s61
20.715.636
12,O78,552
5,225,704 't,230,506
12,244,439 7,032,769 1,691,210
12,905,643 7,334,380 1,564,509
18,534,762
20.968.419
21.804.532
5,563,518 2,235,'.t30 429,737
s,517,015 3,051,133 678,252
5,740,647 3,152,267 547,161
8.228.385
9.246.400
s.440.o74
1,379,717
1,590,266 860,880
06-0)
Salaries and Wages Employee Benefts Services and Supplies Capital Outlay Subtotal Public Defense Public Defender (124-0) Salaries and Wages Employee Benelits Services and Supplies Capital Outlay Subtotal Altemate Public Defender (128-0) Salaries and Wages Employee Benefits Services and Supplies Capital Outlay Subtotal Conflict Counsel (129-0) Salaries and Wages Employee Benefits Services and Supplies Capital Outlay Sublotal Public Defense Subtotal Justice Courts (125-0) Salaries and Wages Employee Benefits Services and Supplies Capital Outlay Subtotal lncline Constable ('l26{) Salaries and Wages Employee Benefits Services and Supplies Capital Outlay Subtotal
140,524
185,41s
1,679,625 919,428 182,430
2.089,592
2.636.565
2.781.483
1,146,0s,|
1,310,0'14
1,310,014
1,146,0sl
1,310,014
1,3't0.014
1L464,O28
13.1 92.978
13.531.571
5,591,755 2,34',t,9t4 385,203
6,082,397
6,652,378 3,633,339 819,649
569,351
795,330
38,071 8_356.963
10.226.928
80,237 30,348
103,000 47,665
9,172
'15,s49
103,000 45,585 25,323
11s.757
'166,214
173,908
(6s3,000)
(574,000)
Centrally Managed AclivitiBs (lss-o) Salaries and Wages EmployeE Benefits Services and Supplies Capital Outlay Subtolal JUDICIAL FUNCTION SUBTOTAL Salaries and Wages Employee Benefits Services and Supplies
3,349,201
'1
1.105.366
(9s,0oo) (653.000)
34,258,445 14,656,598 6,402,948
{669.000)
20,304,189 7,866,672
37,554,035 21,496,740 7,611,238
63.27S.'100
66.662.013
35,',l08,239
38.071
55.356.065
WASHOE COUNW (Local Govemment) SCHEDULE B - GENERAL FUND FUNCTION -JUDICIAL
Page 14 Schedule B-10 111312016
(1)
(2)
ESTIMATED EXPENDITURES BY FUNCTION
ANDACTMry
(3)
|
(4) BUDGETYEAR ENDING 6/30/201[
ACTUAL PRIOF CURRENT YEAR ENDING YEAR ENDING 6130120'17 6/30/2016
TENTATIVE APPROVED
FINAL APPROVED
PUBLIC SAFETY FUNCNON Sheriff and Detenlion (1 50-0) Salaries and Wages Employee Benetits Services and Supplies Capital OuUay Shedff Subtotal Medical Ereminer ('153-0) Salades and Wages Emdoyee Benefits Services and Supplies
56,878,160 29,443,584 14,ss8,290 106.573 101.386.606
58,868,929 36,501,175 16,488,876
59,390,993 37,767,654
1.858.980
114.729.717
1 1
17,571,030
1,559,323 573,944 589,419
1,550,633 770,338 609,'176
894,292 490,732
2,728,688
2,930,147
3.222.328
104.1 1s,293
114,789,128
7,827,942 3,806,856 1,349,950 3,353
8,13/.,162 5,218,126 1,471,300
1,837.303
Capital Outlay Subtotal Police Activity Subtotal
Fke Suppresslon (187-0) Salaries and Wages Employee Benefts Services and Supplies Capital Outlay Subtotal "FY16 Fire Suppression indudad in Emerg Mgt (101-5) Juvenile Services Deparlment (127-0) Salaries and Wages Employee Benalits SeMces and Supplies Capital Outlay Subtotal Conections Ac{ivity Subtotal Protective SeNices Alternative Sentencing (1 54-0) Salades and Wagos Employee Benefits Ssrvices and Supplios Capilal Outlay Subtotal
1
17.952.045
8,9 t 1,379 5,483,341 1,657,071
12.988.101
14.823,588
't6,061,791
12,988,101
14.823.588
16.061.791
472,250 233,168 1 1 9,350 7.816 832,584
696,466 380,323 208,004
780,736
1.284.799
1,493,587
129,8s0
319.O21
400,222 3'.12,625
EmBrgency Management (101-5)
Salaries and Wages Employee Benelits SeMces and Supplies Capital Outlay Subtotal
874,621 595,104 903,993
134,703 575,844 43.534 1.073.102
2.3A4.218
40,515
733,792 442,531 56,790
769,456 466,724 60,485
1.004,993
1.233.1 1 3
'1.296.665
48,88
1
1,05s,552 1.234.283
10,500
PublicAdministrator (159-0) Salaries and Wagas
Employee Benerils Services and Supplies Capital Outlay Subtotal
661,678 302,800
CONTINUED
WASHOE COUNTY (Local Govemment) SCHEDULE B - GENERAL FUND FUNCTION - PUBLIC SAFEW
Paga 15 Schedule B-10 111312016
EXPENDITURES BY FUNCTION AND ACTIVITY
(1)
(2)
BUDGETYEAR
ACTUAL PRIOR YEAR ENDING
ESTIMATED CURRENT YEAR ENDING
613012016
613012017
APPROVED
Public Guardian (157-0) Salaries and Wages Employee Benefits Services and Supplies Capital Outlay Subtotal
'1,081,232 488,026 54,049
Proteclive Services Subtotal
1,114,96'l 667,300 s8,472
TENTATME
1,167,682 690,191 90,001
1,623.307
1,880,733
1.947.874
4.695.167
5_471
7.122.344
Centrally Managed Activities (199-0) Salaries and Wages Employee Benefits SeMces and Supplies Gapital Outlay Subtotal
FINAL APPROVED
(503,000) (162,000) 1665.0001
PUBLIC SAFETY FUNCTION SUBTOTAL Salades and Wages Employee Benefits Services and Supplies
68,610,436 34,903,259 18,167,12s 117,742
JBTOTAL
12'1.798.560
PUBLIC WORKS FUNCTION Community Services (1 0$.0) Salaries and Wages Employee Benefits Services and Supplies Capilal Outlay Subtotal
71,417,565 44,114,s02 19,508,462 43.534 .135 08d d63
5,189,241 2,336,437 8,275,596 s7_s05
15.899.178
5,340,992 3.125,558 4,9ss,400 221.O80 .t3.643.030
Cenlrally Managed ActivitiBs (1s+0) Salaries and Wages Employee Benefits Services and Supplies Capital Outlay Subtotal
73,229,169 46,297,569 20,s33,941 't0.500 1no 471 1AO
5,720,997 3,358,784 5,095,6s8 346.548 14.52',t.987
(1
60,000)
(145,000) (305_000)
PUBLIC WORKS FUNCTION SUBTOTAL
5,189,241 2,336,437 8,275,596 97.905
Salaries and Wages Employee Benefits Services and Supplies
15.8S9-.178
WELFARE FUNCTION Human SeMces lretitled ln FY15 from social serulcs Salades and Wages Employee Benerits Services and Supplies Capital Outlay Subtotal
5,340,992 3,125,558 4,9s5,400 221.080 13.643.030
5,560,997 3,358,784 4,950,658 346.548 14.216.9A7
(17s{)
Human Sarvices - lndigent Services (179-4) (lncludes NRS Salaries and Wagos Employee Benefts Services and Supplies Capital Outlay Subtotal Net Approprialion of lndigent services (1794) reflects 4.5%
577,178 278,547 649,175
557,304 355,649
689,810 412,075
7s2,706
737,288
1.504.900
1.665,659
1.839_'173
1 &NRS
2,175,896 947,589 9,755,980 12.969.788 Per NRS 428.29s
Centrally Managed Activities (199-0) Salarles and Wages Employee Benefits SeMces and Supplies Capital Outlay Subtotal
(145,000) (80,000) (354,000) (225,000)
)TAL
14.474.688
I ddo 65q
(354.000) 1
445j73
WASHOECOUNTY (Local Govemment)
FUNCTIONS
SCHEDULE B - GENERAL FUND PUBLIC SAFETY, PUBLIC WORKS, AND WELFARE
-
Page 16 Schedule B-10 111312016
(1)
EXPENDITURES BY FUNCTION
ANDACTMry CULTUREAND RECREATION Library Departmont(1 30-0) Salaries and Wages Employee Benefits Sewices and Supplies Capital Outlay Subtotal
(3)
(2) ESTIMATED
ACTUAL PRIOF CURRENT YEAR ENDING YEAR ENDING 6/30/2016 6t30t2017
TENTATIVE APPROVED
5,232,430 2,266,648 380,499
5,451,493 3,022/140 8s1,417
5,714,6s6 3,163,491 875,640
7.875.577
9-325.050
9.753.787
Reglonal Parks and Open Space Department Salaries and Wages Employee Benelits SeMces and Supplies Capital Outlay
2,268,225 1,005,562 1,190,920
2,410,605 1,326,018
2,579,944 1,407,650 2,260,501
Subtotal
4.55S,327
6,'127,S89
1
centrally Managed Acfivrues (1990) Salaries and Wages EmployeB Benetits Services and Supplies Capilal Outlay Subtotal CULTURE AND RECREATION FUNCTION Salaries and Wages Employee Benelits Services and Suppnes
2,276,O7'.!
I
(4)
BUDGET YEAR ENDING 680/2018 FINAL APPROVED
15,29s 6.248.095
(166,000)
(73,000)
(60,000) (226.000)
13.0001
7,500,659 3,272,209 1,s71,419
7,789,098 4,348,158
8,128,600 4,571,140
3,1n,488
3,O76,141
94.6 t 6
115.295 15.380.039
15.775.881
12.434.904
WASHOECOUNry (Local Government) SCHEDULE B. GENERAL FUND FUNCTION CULTURE AND RECREATION
.
Paga 17 Schedule B-10 111312016
EXPENDITURES BY FUNCTION
ANDACTIVIW
PAGE FUNCTIONSUMMARY 13 GeneElGovemment
(2)
ACTUAL PRIOR YEAR ENDING
ESTIMATED CURRENT YEAR ENDING
1,970,244 1,'t59,454
2,020,855
21,O21
25,000
2,107,357 1,1s4,792 25,000
't4,474,888 12,438,504 194,553
Culture and Recreation community Support (181-0)
Heallh and Sanitation (184-0) lntorgovemmental Expenditures (195-10) lndigent lns. Program - NRS 428.185 (180210) China Springs Youth Facility-NRS 628,1501trozro1 Elhics Commission Assessment (180270) Groundwater Basins (1 80290) TM iAL EXPENDITI.JRES - ALL F[JNCTIONS
TENTATIVE APPROVED
44,019,933 66,662,013 140,471,180
't5,899,'178
17 Welfare
(s) I
17,200 205.182 279.398.218
1,1s5p23
2'.t5.420
FINAL APPROVED
14,2',t6,987
1,48s,173 15,775,881 269,761
14A
215.420 246 403 457
775,000
2,538,124
775.000
2.538.124
9,796,856
9,516,856
)74 5A"
t+l
BUDGET YEAR ENDING 6/30/2018
41,904,845 63,279,100 135,084,463 13,643,030 1,440,659 15,380,039 434,515
55,863,189 55,356,065 121,798,560
14 Judicial 17 Public Safety 17 PublicWorks 17
(1)
OTHER USES: Contingency tur general use NRS 354.608 Contingency for Fiscal Emergency BCC $10-2011-NRS 354.61
CONTINGENCY (Not to exceed 3%
of
OPERATING TRANSFERS Health Fund Animal Services Library Expansion Fund Regional Permits Fund Regional Permits Capital Fund Child Protective Services Fund Senior Services Fund lndigont Tax Levy Capital lmprovements Fund Debt Service Fund Water Resourc€s Fund GolfCourse Fund Health Benefits Fund
Total Expenditures)
xxxxxxxxxx 10,076,856
71,412
71,412
148,000 1,296,791
1,U7,237
1,420,282
5,181,589
1,481,782 16,948,493 5,150,000 5,598,494
847,237 1,408,782 17,711,175 7,700,000 5,051,451
817,215 2,449,733
2,203,S58
1,699,733
28,178,359
4,000 42.602.232
43.933,234
28.178.359
43,377,232
46.471.358
307.576.577
3.t7.S60.380
352.A74.455
53.438.599
49.487.866
49.487.866
3A{ O{5 176
x67 A4A246
ea2 3a2.721
6,716,481
Equipment SeMces Fund
Parks Capital Fund Roads Special Revenue Fund Building and Safety Regional Public Safety Tralnlng Center Other Restricted Special Revenue Fund SUBTOTAL OPERATING TRANSFERS
SUBTOTAL OTHER USES
AL EXPENDITI.JRES & OTHER IJSES TOTAL ENDING FUND BALANCE TOTAL GENERAL FUND
WASHOE COUNTY (Local Govemment) SCHEDULE B SUMMARY - EXPENDITURES, OTHER USES AND FUND BALANCE GENERAL FUND. ALL FUNCTIONS
Page 18 Schedule B-1 1 111312016
RESOURCES
ESTIMATED CURRENT
ACTUALPRIOR YEAR ENDING YEAR ENDING 6B0r2o'.t6
REVENUE
(3)
(2)
(1)
613012017
(4)
BUDGET YEAR ENDING 6/30/201I TENTATIVE
FINAL
APPROVED
APPROVED
LICENSESAND PERMITS
2,260,642 2.260.642
3.105.142
1.ss9.740
5,778,698
s,766,785
5,598,368
208,165
228,759
228,759
1,064.635
963,454
1.037.828
7.051.497
6.958.9S8
6,864.953
Heallh and Sanitation
1,700,518
2,180,008
2,553,979
Reimbursements Subtotal
1.700.518
2.180.008
2.553.979
29,759
16.050 60.512
79.885
16,050 s1.114 107.164
10.391.G39
1't.506,812
12,600,636
10.076,856
9,796,856
9,516,856
10.078.231
9.796.856
9.516.855
2.587.844
2,789.964
Nonbusiness Licenses and Permits Subtotal
1,559,740
3.105,'t42
INTERGOVERNMENTAL REVENUES Federal Grants State Grants Other Subtotal CHARGES FOR SERVICES
MISCELLANEOUS Contdbutions and Donations from Private Other Subtotal Subtolal Revenues OTHER FINANCING SOURCES Proceeds from Asset Dlsposilion Operating Transfers ln (Schedule T) General Fund Subtolal Other Sources BEGINNING FUND BALANCE
50.'125
76,562
1,375
2.268.505 22.738.378
2A
r7,l 512
24.907.455
10,052,614 4,3s7,113 5,240,722
'10,770,190
',l1,231,093
EXPENDITURES HEALTH FUNCTION Public Health (202-0) Salades and Wages Employee Benefits Services and Supplies Capital OuUay HEALTH FUNCTION SUBTOTAL
62,001
19,712.450
5,939,324 4,653,240 60,714 2't.423_467
6,287,800 4,687,329 125.000 22.331.222
OTHER USES CoNTINGENCY (Not to exceed 3% ofTotal Exp all
Operating Transfers Out (Schedule T) Regional Permits Fund Subtotal Other Uses DING FUND BATANCE AND FUND
xxxxxxxxx
xxxxxxxxx
58.081
58.081
100,271
58.081
58.081
100.271
2,967.U4
2"789.S64
22.738.376
24.2:11.512
2.475,962 24.907.455
WASHOECOUNTY (Local Govemment) SCHEDULE B - 202 FUND - HEALTH
Page 19 Schedule B-14 'il1312016
(1) RESOURCES
TAXES Ad valorem Subtotal
(2)
ACTUAL PRIOR YEAR ENDING 6/30/2016
2.858.535 2.658.535
MISCELLANEOUS: lnvestment Earnings Net increase (decrease) ln lhe fair value
(3)
(4)
ESTIMATED BUDGET YEAR ENDING 6/30/201 CIJRRENT FINAL TENTATIVE YEAR ENDING APPROVED 613012017 APPROVED
2.694.473 2.694.473
8
2.809.809 2.809,809
23,716 17,543
17,000 (36,779)
15,000
41,259
(1s.77e)
15.000
Other
Subtotal Subtotal Revenues
2,69S,794
2_674.694
2.824.809
1.351.91
1
1.711.192
1.743.910
4.051.705
4 385 886
4_568_7'19
768,164 302,724 1,053,787
854,799 456,001 1,102,066
918,300 488,937 1,096,370
2.124.675
2.422.867
2.503.607
OTHER FINANCING SOURCES Operating Transfers ln (Schedule T) General Fund Public Works Gonslruction Fund Debt Servico Fund Subtotal Othor Uses
BEGINNING FUND BATANCE
USES
EXPENDITURES CULTURE AND RECREATION FUNCTION Llbrary Expanslon (204-0) Salaries and Wages Employoo Benelits Services and Supplies Capital Outlay Subtolal Expendilures OTHER USES: CONTINGENCY (Not to exceed 3% of Total Expenditures all Functions) Operating Transfers Out (Schedule T) DBbt Sorvlce Subtolal Other Uses
ENDING FUND
AND
xxxx)cfix)c(
rcoocoofixx
2t5.838
215.1'.t0
215.838
219,110
216.675 216,675
'1,7't1,192
1.743.S10
1.848.436
4 05J 705
4.385.886
4-568.719
WASHOECOUNTY (Local Government) SCHEDULE B - 204 FUND - LIBRARY EXPANSION
Page 20 Schedule B-14 111312016
(1) RESOURCES
(2)
ACTUAL PRIOR YEAR ENDING 6/30/2016
ESTIMATED CURRENT YEAR ENDING 6/3012017
(3)
(4) BUDGET YEAR ENDING 6/30/2018 TENTATIVE APPROVED
FINAL APPROVED
TA)GS Ad valorem Subtotal LICENSESAND PERMITS Animal Llcenses Subtotal
4.039.756 4.039.7s6
4.041.710 4.O41.710
4.214.714 4.214,714
268.808 268.808
308.457 306.457
307.000 307.000
184,212 184,212
203,352
203.000 203.000
INTERGOVERNMENTAL REVENUE Local Contdbul'rons Subtotal CHARGES FOR SERVICES Animal Services Subtotal FINESAND FORFEITURES Admlnislrative Enforcement Fees Subtotal MISCELLANEOUS: lnvestrnent Eamlngs Net lncrease (decrease) in lhe fair value of Contributions & Donalions
Other Subtotal Subtotal Revenues
203.352
'100
100
85,826 63,685 27,478 53,537
100,000 (12s,56s)
100,000
55.000
55,000
230.526 4.723.402
29.431 4.580.950
155,000 4.879.714
6.'186.674
6.626.435
6.418.325
10.9 10.076
1',t.207.385
11.2S8.O38
2,146,638 s88,536
2,444,842
4.283.641
2,284,604 1,358,218 1,052,238 94,000 4,789,060
xx$ouxx)c(
xxxxxxncxx
0,626,43s
6.418.325
OTHER FINANCING SOURCES Operating Transfers ln (Schedule T) General Fund Proceeds from asset disposition Subtotal Olher Sources BEGINNING FUND BALANCE
USES EXPENDITURES.PUBLIC SAFETY FUNCTION Anlmal servic€s (205-0) Salaries and Wages Employee Benefits Services and Supplies Capital OuUay Subtotal Expenditures
1,110,340
38Jn
1,440,529
1,$0,n6 350,000 5.666.147
OTHER USES: CONTINGENCY (Not lo exceed 3% of Total beenditures all Functions) Operating Transfers Out (Schedule T) Debt Service
uses FUND BALANCE COMMITMENTS
10_910.076
11
.207.385
5.631.891
11.298.038
WASHOECOUNTY (Local Govemment) SCHEDULE B - 205 FUND -ANIMAL SERVICES
Page21 Schedule B-14 111312016
(1) RESOURCES
INTERGOVERNMENTAL Federal Granls Local Govemment Conlributions Subtotal MISCELLANEIOUS lnvestrnent Eamings Net increase (decrease) in lhe fair value of
(3)
(2)
ACTUAL PRIOR YEAR ENDING 6/30/2016
1.521.932 1.521.932
1.555,932 1.555.932
i
1.687.145 1.687.145
17,388 (24,824)
24,000
14,191
36,268
o.436]
24.000
1.s58.200
1.548.496
1.711.145
1.608.772
1.20s.450
1,067,402
3.166.971
2-753-946
2.778.547
37262
405,066
164,719 869,408 555.333
212,326
22,O77
(4)
ESTIMATED BUDGET YEAR ENDING 6/30/201 CURRENT FINAL TENTATIVE YEAR ENDING APPROVED 613012017 APPROVED
Reimbursements Other
Subtohl Subtotal Revenues OTHER FINANCING SOURCES Transfer from General Fund Proceeds from lnsurance Recovedes Operating Transfers ln (Schedule T)
BEGINNING FUND BALANCE
USES EXPENDITURES PUBLIC SAFETYFUNCTION Reg Comm System Operations (210-1)
Salaries and Wages Employee Benelils Seruices and Supplies Capital Outlay Subtotal Expenditures
1.961.521
914,208 1s4,944 1.686.544
xxxpcxxxx
xxrcc(xx)oo(
409,571 213,968 1,5e2,465 60,000 2.276.O05
OTHER USES:
CONTINGENCY (Not to exceed 3% of Total Expenditures all Functions) Operating Transfers Out (Schedule T) Transfer to Public Works Construction Fund Subtotal Other Uses
ENDING FUND BALANCE
FUND
1.205.450
1.O87,402
502,542
3..t66.S71
2.753.946
2.T18.547
WASHOECOUNTY (Local Govemment) SCHEDULE B -210 FUND - REGIONAL COMMUNICATIONS SYSTEM
Page22 Schedule B-14 111312016
(1)
RESOURCES
ACTUAL PRIOR YEAR ENDING 6/30/2016
REVENUE INTERGOVERNMENTAL Local Government Contributions
313.266 313.266
152.472 1s2.472
Subtotal
(3)
(2)
(4)
ESTIMATED BUDGET YEAR ENDING 6/30/201I CURRENT FINAL YEAR ENDING TENTATIVE 613012017 APPROVED APPROVED
CHqRGES FOR SERVICES Other Fees Subtotal
152,472 152,472
64.818 164.818 't
MISCELLANEIOUS lnvestment Eamings
1
Net Increase (decrease) ln the fair value
Reimbursements Subtotal Subtotal Revenues OTHER FINANCING SOURCES General Fund Olher Restdcted Special Revenue Fund Health Fund Operating Transfers ln (Schedule T)
BEGINNING FUND BALANCE
,|
2,700
2,700 (2,113)
,980 ,480
3.440
587
't55,912
313,853
7'.t,412
71,412
2,700 3
t
9,990
58.081
58,081
100,271
129,493
129.493
100.271
152.905
156.221
314,901
438.311
599.567
735.163
282,090
284,665
284,665
282,0S0
284,665
284.665
USES EXPENDITURES GENERAL GOVERNMENT FUNCNON Reg Permits System (230-1)
Services and Supplies Capital OuUay Subtotal Expenditures OTHER USES:
CONTINGENCY (Not to exceed 3% of Total Expenditures all Functions)
Dofixxxxxx
xxlc{fixxxx
Opemting Transfers Out (Schedule T) Regional Permits Capital Fund Subtotal Other Uses
NG FUND
D
156.221
314,901
4so.497
438,311
5S9.567
735_163
WASHOECOUNry (Local Govemment) SCHEDULE B
.230
FUND. REGIONAL PERMITS SYSTEM
Page 23 Schedule B-14
,
111312016
RESOURCES REVENUE
(1)
(2)
ACTUAL PRIOR YEAR ENDING
ESTIMATED CURRENT YEAR ENDING
6130120'16
6l30nofi
(3)
(4)
BUDGET YEAR ENDING 6/30/201 8
TENTATIVE APPROVED
TAXES: Ad valorem
7.577.204 7.977.204
8,083.420 8.083,420
a.429.427
Subtotal
98,095
88.567
78.000
98,095
88,567
78,000
166,756
60,000 (139,113)
60,000
FINAL APPROVED
8.425.427
INTERGOVERNMENTAL: Federal Grants
Subtotal CHARGES FOR SERVICES: Reimbursements
Subtotal MISCELLANEOUS: lnvestment Eamings Net increase (decrease) ln tho fair value Other
133,611
Subtotal Subtotal Revenues
1
3,232,841
3.394.000
3.322.000
3.539.208
3,314,887
3,382,000
1.614.506
11,486,874
11,889,427
16,948,493
17,711,175
OTHER FINANCING SOURCES Operating Tmnsfers ln (Schedule T) General Fund BALANCE
9.2'15.698
8,2',t7,204
20.830.204
36 652.571
7.O87.183 36.687.785
12,613,000
2,649,649 1,523,287 24,807,451
3,394,938 2,009,O42 27,138,437
12.613.000
28.S80.387
32.542.417
USES
EXPENDITURES WELFARE FUNCTION lndigent Assistance (221) Salarles and Wages Employee Benefits Services and Supplies Capilal Oullay
Subtotal Expenditures OTHER USES: CONTINGENCY (Not to exceed 3% ofTotal Expenditures all Functions)
xxxxxxxxxx xxxxxxxxxx
Operating Transfers Out (Schedule T) Capital lmprovement Fund Subtotal Other Uses
ENDING FUND BALANCE
585.000 585.000
8.217.204 20_830.204
7.087.183 36.652.571
4.145.368 36.687.785
WASHOE COUNTY (Local Govemment) SCHEDULE B - 221 FUND - INDIGENTTAX
LR/Y
Page24 Schedule B-14 111312016
(1) RESOURCES REVENUE
(3)
(2)
ESTIMATED CURRENT
ACTUAL PRIOR YEAR ENDING
YEAR ENDING
613012018
613012017
(4)
BUDGET YEAR ENDING 6BONO1) TENTATIVE APPROVED
FINAL APPROVED
TA(ES: Ad valorem Subtotal LICENSESAND PERMITS Day care licenses Subtotal INTERGOVERNMENTAL Federal Grants State Grants Subtotal CHARGES FOR SERVICES: Reimbursements Subtotal MISCELTANEOUS: Contributions and Donalions from Private R6imbursements Subtotal Subtotal Revenues
5.317.065 5.317.065
5.388.947 5.388.947
5.619.618
{9.460
22,500 22,500
22,500
19,460
19,617,525 16,654,822 36,272.147
23,563,183 11-480.228 41.023.411
't8,521.554
4.132.000
'1.549.500
4.192.000
1.549.500
5.6'19.618
22.500
17.100.066 35.621.620
3.237.000 3,237.000
26,339
45,000
6.274_869
8.S69.031
5.301.207 52.101.879
56.998,389
45,000 8.959.031 9.014.031 53.514,769
9.014.031
OTHER FINANCING SOURCES Proceeds fiom Asset Disposition Opera[ng Transfers ln (Schedula T) General Fund Subtotal Other Sources
1.296.791 1,296.7S1
1.347.237 1.347.237
847.237 847.237
BEGINNING FUND BALANCE
3,796,720
7.100.876
7.647.686
57.195.390
65.446.501
62.00s.692
't4,'178,896
1s,767,141 9,296,753
32,3U,922
17,377,956 10,206,560 28,503,819
57.398,816
56.088.335
USES EXPENDITURES WELFARE FUNCTION: Child Pmtective Sewic€s (228-0) Salaries and Wages Employee Benelits Services and Supplies Capital Outlay Subtotal Expenditures
6,420,033 2S,090,586 5.000 49.694.515
OTHER USES:
CoNTINGENCY (Not to exceed 3% of Total Expenditures
all Functions)
Operaling Transfers Out (Schedule T) Other Restricted Fund Debt Service Fund Subtotal Olher Uses
ENDING FUND MLANCE AND FUND
xxxxxxxxxx
)Omomcux
400,000 400.000
400.000 400,000
400.000 400,000
7.100.876
7,647,686
5.521.356
57.1S5.390
65.446.50,|
62.009.692
WASHOECOUNTY (Local Government) SCHEDULE B - 228
:UND. CHILD PROTECTIVE
SERVICES
Page 25
Scheduls B-14 111312016
RESOURCES REVENUE TAXES: Ad valorem Subtotal INTERGOVERNMENTAL Federal Granls State and Local Grants Subtotal
(1)
(2)
ACTUAL PRIOR YEAR ENDING
ESTIMATED CURRENT YEAR ENDING
6130120'16
613012017
1.347.237 1.347.237
1,052,620
1,855,281
3'12,599
201.081
185.249 2.040.530
185.249 497.848
60,000 130,580 241.550 432.130
75,000 40,200 245,950 361.1 50
1.253.681
50,816 1s3,414 349.036 553.266
MISCELLANEOUS: Contributions and Donations Reimbursemenls Other Sublotal
OTHER FINANCING SOURCES Operating Transfers ln (Schedule T) General Fund Proceeds from Asset Disposition Subtotal Other Sources
TENTATIVE APPROVED
1.329.262 1.329.262
CHARGES FOR SERVICES: Senlor lsw project fees Program lncome Other Subtotal
Subtotal Revenues
(3)
FINAL APPROVED
1.404.905 1.404.905
23,482 24,2s3 31.970 79,685
14,778 2s,450 34,549
74,n7
25,450 28,000 53,450
3,215,895
3.894.674
2.3'17.353
1,420,282
1,49s,84'l
1,406,782
1.420.282
1.495.841
1.406.782
382,998
670,768
839,342
5.019.175
6.061.283
4.563.476
1,304,687 s84,178 2,430,154 29.389 4.348.407
1,438,570 804,160 2,979,211
1,464,005 869,738
5.221.541
3.901.991
BEGINNING FUND BALANCE
U)
BIIDGET YEAR ENDING 6/30/201 8
USES EXPENDITURES WELFARE FUNCTION Senior Center (225) Salaries and Wages Employee Benelils Services and Supplies Capital Outlay Subtotal Bpenditures
1,568,248
OTHER USES: CONTINGENCY (Not to exceed 3% of Total kpenditures all Functions)
nooOOfixxx
xxxxxxxxxx
Operaling Transfers Out (Schedule T) General Fund Subtotal Other Uses 670,768
ENDING FUND BALANCE TOTAL
5
0lc
175
839,342
661,485
6 061.283
4-563 476
WASHOE COUNW (Local Governmenl) SCHEDULE B .225 FUND - SENIOR SERVICES
Page 26 Schedule B-14 1t13t2016
(1)
RESOURCES
ACTUAL PRIOR YEAR ENDING 613012016
REVENUE
CHARGES FOR SERVICES: Enhanced 91 1 Fees Subtotal
1.602,155 1,602,155
MISCELLANEOUS: Reimbursemenls lnveslrnent Eamings Net lncrease (decrease) in lhe falr value of investments Subtotal Subtotal Revenues
(3)
(21
(4)
ESTIMATED BUDGET YEAR ENDING 6/30/201 CURRENT FINAL TENTATIVE YEAR ENDING APPROVED 613012017 APPROVED
1.589.748 1.589.748
8
1.614.732 1.6',14.732
14,400
(2,e18)
'10,000
14,400
(2.918)
10.000
1,616,555
1,586,830
1-624.732
800,086
606.228
499.050
2.4',t6.641
2 .l93 058
2_123_781
28,774 19,358 1,518,813 127,063 't.694.008
31,315 20,013 1,530,746 200.000 1.882.873
OTHER FINANCING SOURCES Operating Transfers ln (Schedule T) BEGINNING FUND BALANCE
USES EXPENDITURES PUBLIC SAFETY FUNCTION: Enhanced 911 Salaries and Wages Employee Benefits Services and Supplies Capital Outlay Subtotal Expenditures
26,724 't3,705 1,644,694 125,290 1,8 t0,413
OTHER USES: CONTINGENCY (Not to exceed 3% ofTotal Expenditures all Functions)
xxxxxxxxxx
xxxxx$cgx
Opemting Transfers Out (Schedule T)
ENDING FUND BAISNCE
606.228
499,050
240,908
2.416.641
2-'t93.058
2.123.7$',|,
WASHOE COUNry (Local Govemment) SCHEDULE B - 208 FUND - ENHANCED 911
Page27 Schedule B-14 'U1312016
ACTUAL PRIOR YEAR ENDING 6/s0/2016
RESOURCES REVENUE CHARGES FOR SERVICES Tralning Fees - PartnerAgencies Training Fees - Workshops Subtotal
(3)
(2)
(1)
ESTIMATED CURRENT YEAR ENDING 813012017
(4) BUDGET YEAR ENDING 6/30/2017 TENTATIVE APPROVED
80'1,768
797,703
801,768 15,000 816,768
13.742
10,000
10,000
753,753 3,S50
FINAL APPROVED
15.000 816.768
INTERGOVERNMENTAL Local Contribu[ons Woftshops Training Subtotal MISCELLANEOUS lnvestmenl Eamings Net lncrease (decrease) in the fair value
of
(s,468)
investments Rental lncome Other/ Reimbursemenls Subtolal
Subtotal Revenues
30,659 4,355 48,756
't0,000
10,000
12.000 28,532
't2,000 32,000
846.459
843.300
848.768
479.371
473.751
439,099
1.325.830
'I 317 050
1.247.467
223,164
226,085 138,474 368,393 145.000 877,952
24O,43O
OTHER FINANCING SOURCES Operating Transfers ln (Schedule T) General Fund Total transfers ln
Other Proceeds from Assets Dispostion SUBTOTAL OTHER FINANCING SOURCES
BEGINNING FUND BALANCE AVAITABLE RESOURCES
.
USES
EXPENDITURES PUBLIC SAFETY FUNCTION Regional Public Safety Training Center (209-0) Salaries and Wages Employee Benefils Services and Supplies Capital Outlay Subtotal Expenditures
108,091
4s3,134 67,690 852.079
144,996 368,821
145.000 899,247
OTHER USES: CONTINGENCY (Not to exceed 3% ofTotal Expenditures all Functions)
xxxxxxx*o(
xxxxxxxxxx
Operating Transfers Out (Schedule T)
ENDING FUND BALANCE
473.751
439,099
388.620
1.325.830
1.317-050
'|..287.867
WASHOECOUNTY (Local Govemment) SCHEDULE B - 209
FUND. REGIONAL PUBLIC SAFETY
Paga 28 Schedulo B-14 1113/2016
(1)
ACTUAL PRIOR YEAR ENDING 6/30/2016
RESOURCES REVENUE INTERGOVERNMENTAL lnfrastructure Sales Tax (NRS 3778.100) Subtotal
8.864.540 8.864.540
(3)
(2)
(4)
ESTIMATED BUDGET YEAR ENDING 6130120'II CURRENT FINAL YEAR ENDING TENTATIVE 613012017 APPROVED APPROVED
9.378.327 9.378.327
9.850.000 9.850.000
'1,000
1,000
(1,744) 1.3A7.457 1.386.713
1.289_450
MISCELLANEOUS 2,009 2,339 1.184.473
lnveslment Eamings Net lncrease (decrease) in the fair valuo
Olher
1,188,821
Subtolal
10.053.361
Subtotal Revenues
10.765.040
't.290.450 1
t
1.140.450
OTHER FINANCING SOURCES Operating Transfers In (Schedule T) Debt Service Fund Subtotal Other Sourc€s BEGINNING FUND BALANCE
't.545.127
2.155.584
2.553.956
1'1.598.488
12.920.624
13.694.406
742,143 302,428 6,249,',187
767,219 426,839 7,799,110
784,082 418,323 8,549,602
7,29A,758
8.993.168
9.752.007
7,293,758
8.993.168
9.752.007
USES EXPENDITURES PUBLIG SAFEW
Truckee River Flood Managemant Projact Salaries and Wages Employee Benefits Services and Supplies Capilal Outlay Subtotal DEBT SERVICE: Bond lssuance Costs Debt Service Fees Subtotal Subtotal Expenditures OTHER USES: CONTINGENCY (Not to exceed 3!o ofTolal Expenditures all Functions) Operating Transfers Out (Schedule T) Debt Service Fund Geneml Fund lnfrastructure Fund Subtotal Other Uses Special ltem:
ENDING FUND BALANCE
xxxxxxxxxx
xxxxxxxxxx
2,149,146
1,373,s00
1,388,443
2.149.146
1,373,500
1.388.443
2,1s5.s84
2,553.956
2.553.956
1'1.598.488
12.920.624
't3.694.406
WASHOE COUNTY (Local Government) SCHEDULE B -211 FUND - TRUCKEE RIVER FLOOD MGT INFRASTRUCTURE
Page 29 Schedule B-14 1113120',16
(1)
RESOURCES REVENUE
ACTUAL PRIOR YEAR ENDING 6/30/2016
(2)
(3)
(4)
ESTIMATED BUDGET YEAR ENDING 6/30/201{ CURRENT FINAL TENTATIVE YEAR ENDING APPROVED APPROVED 6t3012017
REVENUE Fedeml Grants County Option Vehicle Fuel tax 1 cent-NRS 365. MotorVehhle Fuel Tax l.25cents-NRS 355.180 MotorVehicle Fuel Tax 1.75 c€nts-NRS 365.190
28,084 721,659 3,236,663
765,163 3,359,834
787,801 3,459,238
1,778,284
1,862,667
MotorVFTax 3.6/2.35 cents-NRS 365.550
3,249,924
3,446,131
1,s17,778 3,548,087
Local Govemmental Grants Subtotal
9.0'12.615
9.433.795
9.712.902
590,183 760 590,943
800,m0
500,000
800.000
500.000
CHARGES FOR SERVICES Street Curb Gutter program
Other Subtotal FINES & FORFEITURES Othsr Settloment Revenue Other Subtotal MISCELTANEOUS: lnterest and lnspections Subtotal
OTHER FINANCING SOURCES Operating Transfers ln (Schedule T) General Fund Capital lmprovement Fund Capital Facilih'es Tax Other Restdcted Revenue Fund Subtotal OtherSources BEGINNING FUND BALANCE
fi5,472\
10-267-145
10.197.430
2,449,733_
2,203,S58
1,699,733
1,890,000
1,890,000
1,950,000
4.339.733
4,0s3.958
3.849.733
13,000,686
9,030,951
5, 702.056
26 943 977
23.392.053
19.549.21S
3.470,220 1,665,743 6,311,018 6.466.046
17.913.0n
3,590,113 2,086,588 5,686,935 6.326.361 17,689.997
3,935,702 2,206,041 5.811,732 3.906.000 'ts.859.475
17.9'.t3.027
17.689.997
1s.859.475
xxxxxxxxxx
xxxxxxxxxx
9,603.558
Subtolal Revenues
(s.472)
33,350 33,350
USES EXPENDITURES PUBLIC WORKS
Salaries and Wages Employee Benelits SeMces and Supplies Capital Outlay Subtotal INTERGOVERNMENTAL: Servic8s and Supplies - Reno/Sparks Apportionment Sublolal Subtolal Expendilures OTHER USES: CONTINGENCY (Not to excaed 3% ofTotal Expenditures all Functions) Op6rating Transfers Out (Schedule T)
9,030,951
AND
2A.943.977
5,702,056
3,689,745
23.392.053
19.549.219
WASHOECOUNTY (Local Govemment) SCHEDULE B - 216 FUND - ROADS SPECIAL REVENUE FUND
Page 30 SchEdule B-14 111312016
(1)
(2)
ACTUAL PRIOR YEAR ENDING
RESOURCES
6/30/20'16
REVENUE CHARGES FOR SERVCES: Remediation Fees Subtotal
1
1.348.477
MISCELLANEOUS Reimbursements lnvestment Earnings Net Increase (decrease) in lhe fair value of Othor Subtotal Subtolal Revenues
(3)
(4)
ESTIMATED BUDGET YEAR ENDING 6/30/201I CURRENT FINAL TENTATTVE YEAR ENDING 6130D017 APPROVED APPROVED
83,620 60,207
1.124.334 1.124.334
1.250.000 1.250,000
90,369
95,138
(1
18,s02)
(28.s33)
't43.827
95.138
1.492.304
1.095.801
1,345.138
6.17s.797
6.179,797
4.942-321
7-668.101
7.275.598
6.287.459
550,9't9
652,401
OTHER FINANCING SOURCES Cash from Waler Resources Operating Transfers ln (Schedule T) Wator Resources Fund Subtotal Other Sources
BEGINNING FUND BALANCE
USES EXPENDITURES HEALTH Remediation District Salaries and Wages Employee Benefits Services and Supplies Capital Outlay Subtotal Expenditures
485,257 189,774 833,270
1,467,927
2,400,336
1.488.304
2.333.277
3.426.292
373,555
314,431
OTHER USES: CONTINGENCY (Not to exceed 3% of Total Expenditures all Functions)
xxxxxxxxxx
xxxxxxrcoo(
Operating Transfers Out (Schedule T)
FUND BALANCE
AND
6.179.797
4,942,321
2.861.',167
7_668.101
7.275.598
6.287.459
WASHOE COUNry (Local Govemment) SCHEDULE B -
266
FUND - CENTRAL TRUCKEE MEADOWS REMEDIATION
Page 3'l
DISTRICT Schedule B-14 111312018
(3)
(2)
(1)
ESTIMATED
RESOURCES REVENUE
ACTUAL PRIOR
(4)
BUDGET YEAR ENDING 6/30/201 8
CURRENT
YEAR ENDING
YEAR ENDING
TENTATME
6/30/2016
613012017
APPROVED
FINAL APPROVED
TAXES: Ad valorem
'1,329,283
1,347,237
Car Rental Fee
't,263,887
1.250.000
1.250.000
2,593,150
2,597,257
2.654.S04
SUBTOTALTAXES
1,404,S04
LICENSESAND PERMIIS Cable televislon franchise fees
Othsr SI.JBTOTAL LICENSES AND PERMTTS
INTERGOVERNMENTAL: Federal Grants
5,689,882
6,870,'t45
3,894,731
Federal/State Narc. Forfeitures State Granls
231.805
'110,800
'110,800
418,107
391,651
Local Government Contribution
406,980
634.674
634,674
6:t26:t74
I,007,270
4.645.305
Clerk Fees Remrder Fees Map Fees
5,625 324,318 55,026
6,000 340,000 94,000
6,000 350,000 94,000
PTx Gommission NRS 361.530
s52J3s
525,000
525,000
965.000
975,000
SU
BTOTAL INTERGOVERNM ENTAL
5,.100
CHARGES FOR SERVICES: Generat GovernmenL
Other Subtotal
500 938,204
Judicial: Clerk's court fees-only JU Other
13,6 t 3
10,000
'10,000
1.306.348
1.449.354
1,369,500
Subtotal
1.319,960
1.459.354
1.37S.500
Public Safety:
25,000
Olher
1,653,859
27,500 801,122
790,922
Subtotal
1,880,743
828,622
815,522
Other
103,008
111,000
98,421
Subtotal
103,008
111,000
98.421
81.310
90,000
s0,000
81,310
90.000
90,000
227,513
184,000
277,408
227,9',13
184,000
277.408
4,351,138
3.637.976
3.636,252
Coroner Fees
29,884
Public works:
Welfare: Other Subtotal
Culture and Recreation: Gharges for Service Sublotal
SUBTOTAL CHARGES FOR SERVICES
WASHOECOUNTY (Local Government)
SCHEDULE B - 270 FUND - OTHER RESTRICTED SPECLCL REVENUE
Page 32
Schedule B-12 111312016
(3)
(2)
(1)
ESTIMATED
RESOURCES
ACTUAL PRIOR YEAR ENDING 613012016
(4)
BUDGET YEAR ENDING 6/30/2018
CURRENT YEAR ENDING 68012017
TENTATIVE
FINAL
APPROVED
APPROVED
FINES AND FORFEITS
Judiclal: Flnes
Sublotal
2,042,886
1,S99,641
2,521,310
36,573
60,000
50,000
2.036.214
2.581.310
2.092.686
34S,850
299,967
303,353
28,324
30,100
30,100
378.173
330,087
333,453
2,414,388
2.5't1.377
2.426:t39
Forfells
Public Safety:
Fines Forfells Subtotal
SUBTOTAL FINES AND FORFEITS MISCELLANEOUS lnterest Earnings Net lncrease (decrease) ln the fair value of Donations and Contributions NonGovernmental Grants Reimbursements Other Revenue SUBTOTAL MISCELLANEOUS SU BTOTAL REVEN UES ALL SOURCES
62,489
50,440 (90,926)
49,550
46,087 687,465
337,S64
fi8,249
2,523
86,097
433,1 37
60,881 '1.161.268
734.538
364.550
17,248,7'.17
17,888.3S8
13,727,1s0
17.464,698
19.388,844
1,530,191
34.711.415
37,277,242
15_257.341
1
3'15,000
1,000
OTHER FINANCING SOURCES Operating Transfers ln (Schedula T) General Fund Child Proteclive Services Fund TotalTransfers ln
Olher Proceeds from Asset Disposilion SUBTOTAL OTHER FINANCING SOURCES
BEGINNING FUND BALANCE
WASHOE COUNTY (Local Government) SCHEDULE B - 270 FUND - OTHER RESTRICTEO SPECIAL REVENUE
Page 33
Schedule B-12 111312016
(3)
(2)
(1)
ESTIMATED YEAR ENDING
CURRENT YEAR ENDING
613012018
613012017
ACTUAL PRIOR D(PENDITURES BY
ANDACTIVIW
(4)
BUDGETYEAR ENDING 6/302018 TENTAT]VE APPROVED
FINAL APPROVED
GENERAL GOVERNMENT FUNCTION Execulive County Manager (10 1-0) Salaries and Wages Employae Benefits Services and Supplies
z',t2,311
64,068
212,511
64.068
t5,508
2,021.084
375,000
615,608
150,000 2.171.084
525,000
25
4l,166
6,050
25
41,166
6,050
34,3S5
165,342
94,000
34,395
'165.342
94,000
137
'1,989
137
1,989
Capllal Outlay Subtotal
Financial Assessor (102-0) Salaries and Wages Employee Benelits
Servlces and Supplies
6
Capital Outlay Subtotal
'150,000
Olher County Clerk
(1
04-0)
Salaries and Wages
Employee Benefits Services and Supplies Capital Ouflay Subtolal Technology Services Dept (108-0) Salaries and Wages Employee Benefits Servlces and Supplies CapitalOutlay Subtotal Community Services - General Services (105-0) Salaries and Wages
Employee Benefits Servlces and Supplies Gapital OuUay
Subtolal Human Resources Deparlment (109-0) Salaries and Wages Employee Benefits
2,379
Servlces and Supplies
Capitaloutlay 2,375
Subtotal County Recorder ('l 1 1-0)
49,358 24,736
Salaries and Wages
Employee Benelits Services and Supplies CapltalOutlay
1't0,242
3,086,369
24.471
50,000
134;t13
3.136.369
226,506 300,600
FUNCTION
WASHOE COUNTY (Local Government) Page 34
SCHEDULE B - 270 FUND - OTHER RESTRICTED SPECIAL REVENUE
Schedule
B-1
3
111312016
(1)
(3)
(2) ESTIMATED
EXPENDITURES BY
ANDACTMITY
ACTUALPRIOR
CURRENT
YEAR ENDING
YEAR ENDING
TENTATIVE
FINAL
6/302016
613012017
APPROVED
APPROVED
GENERAL GOVERNMENT FUNCTION SUBTOTAL Salafies and Wages
49,358 24,736
Employee Benelits Services and Supplies
972,618
5,382,398
701,556
24,471
200,000
150,000
s97.089
5.582.398
925.650
Salarles and Wages
812,4',t8
772,621
761.1 35
Employee Benelits
266,340
432,852
439,606
GENERAL GOVERNMENT
(4)
BUDGET YEAR ENDING 6/30/201 8
JUDICIAL FUNCTION Dlstdct Court
(120{)
Servlces and Supplies Capltal Outlay Subtotal Disldct Attorney
(1
2,662,666
914,3 t 3
42.922
4.454.177
491.400
2,285,373
8,322,315
2.606.453
1,599,985
1,684,761
'1,799,542
1,048,383 590,120
1,118,18s
3,323,244
3,152,591
1,383,695
06-0)
Salaries and Wages Employee Benetits Services and Supplies Capital Outlay Subtotal Justice Courts (125-0 lncludes all Justice courls) Salaries and Wages
769,577 2?4,282
234,860
39,750 2.643,095
103,425
11
8,844
21,500 225,855
Services and Supplies
307,353
4,190 319,950
Capltal Outlay Subtotal
412,277
442,985
247,355
Employes Benefits Services and Supplies
565,372
3,1S6,582
723,000
Capital Outlay Subtolal
565.372
3.196.582
723,000
Employee Benefits
1,4s9
Justice Gourts Admin Assessments (270-7) Salarles and Wages
lncline Constable (128-0)
Salades and Wages Employee Benefits 251
Services and Supplies
capltalOutlay 2s1
Subtotal
WASHOE COUNTY (Local Govemment) SCHEDULE
B. 270
FUND. OTHER RESTRICTED SPECIAL REVENUE
Page 35
Schedule B-13 111312016
(3)
(2)
(1)
ESTIMATED
EXPENDITURES BY FUNCTION AND ACTIVIIY
Sheriffs Department
(1
(4)
BUDGET YEAR ENDING 6/30/2018
CURRENT
ACTUAL PRIOR YEAR ENDING
YEAR ENDING
TENTATIVE
FINAL
6/30/2016
6t3012017
APPROVED
APPROVED
50-0)
Salaries and Wages Employeo Ben€rits Servtces and Supplies Capital Outlay Subtotal
JUDICIAL FUNCTION SUBTOTAL Salarles and Wages
2,315,828
2,576,228
2,582,177
Employee Benelits
1,037,817
Servlces and supplies
2,470,702 82,672
1,48s,405 6,769,569
2,098,028
4,454,177
4st.400
5.S07.017
15.285.377
6,729.400
403,162 51,058
so3,2u
x22,373
71,254
114,421
1,051,522
3,642,596
417,Soo
SUBTOTAL
1,557,79s
PUBLIC SAFETY
Polica Sheriffs Deparlmenl (150-0) Salarles and Wages Employee Benefits Serulces and Supplies Capltal Ou[ay Subtotat
198,076
50.561
1.703,819
4,587,694
854.694
15,281
't74,230
26,000
15,281
174,230
26,000
95,254
65,582
236,423
17,369
32,176
757,619
356,271
10,s91
2.777,602 1 00,000
881,233
2.975.360
720,522
84,175
281,242
60,000
1,221
3,760 18,773
85,398
303,776
60,000
66,228
66.001
49,268
14,828
25,566
26,575
725,219
556,16'l
810,275
657,017
Medical Examlner (153-0) Salaries and Wages Employee Benefits Services and Supplies
capital Outlay Subtotal
Correclions Juvenile Services Department (127-0) Salaries and Wages Employes Benetits Servlces and Supplies CapltalOutlay Subtotal Protective Services Alternative Sentencing Department Salaries and Wages Employee Benefits
(1
128,229
54-0)
Services and Supplies Capital OuUay
Subtotal Emergency Management
salaries and Wages Employee Benelits Services and Supplies
(1
01-5)
9,289
Capltal Outlay Subtotal
75,843
FUNCTION
WASHOECOUNW (Local Government) Page 36
SCHEDULE B - 270 FUND - OTHER RESTRICTED SPECLAL REVENUE
Schedule R13 1113!2016
(3)
(2)
(1)
ESTIMATED
ACTUAL PRIOR
(1
CURRENT
YEAR ENDING
YEAR ENDING
TENTATME
FINAL
8/30/2016
6130D017
APPROVED
APPROVED
EXPEND]TURES BY FUNCTION ANO ACTIVITY Public Guardian Deparlment
(4)
BUDGET YEAR ENDING 6EO/201 8
57-0)
salarles and Wages Employee Benetits 2,544
Servlces and Supplies Capltal Outlay
2,544
Subtotal Fke Aclivity Fire Suppression (187-0)
Salaries and Wages Employee Benefits Services and Supplies Capitat Outlay Subtotal
'FYl6 Fke Suppression lncluded in Emerg Mgt (101-5) PUBLTC SAFETY FUNCTION SUBTOTAL
648,819
1,216,'t08
668,084
84475
132,755
269,225
2,553,642
7,171,908
209,087
159.850
3.496.004
8.880.820
1,737,480
Salaries and Wages
54,546
67,098
61,569
Employee Benerits Services and Supplies
33,445
35,107
32,703
573,328
688,617
639,323
678,419
7S0.820
733.595
101,'l s5
70,842
39,590
41,53'l
105,623 53,865
182,589
400,879
1s3,398
323.334
513,053
312,886
Salaries and Wages Employee Ben€fits Services and Supplies PUBLIC SAFETY servlces
PUBLIG WoRKS FUNCTION-CommunitY
(1
800,171
05-0)
17 '100
SUBOTAL WELFARE-Social Services Department Salaries and Wages
(1
79-0)
Employee Benetits Serv'rces and Supplles
WELFARE FUNCTION CULTUREAND RECREATION Library Department (1 30-0)
476
Salaries and Wages
2
Employee Benerits Services and Supplies
250,652
12,736
251,129
12,736
239,424
1,182,276
882,005
239,424
1,182,276
862.005
Capital OuUay Subtotal CSD-Reglonal Parks and open Space Department (105-32) Salaries and Wages Employee Benerits Services and Supplies Capital Outlay Subtotal CONT1NUED
WASHOE COUNTY (Local Government) SCHEDULE B - 270 FUND - OTHER RESTRICTED SPECIAL REVENUE
Page 37
Schedule B- 13 111312016
(2)
(1)
ESTIMATED
EXPENDITURES BY FUNCTION AND
ACTMry
(3)
(4)
BUDGET YEAR ENDING 6/30/2018
CURRENT
ACTUAL PRIOR YEAR ENDING
YEAR ENDING
TENTATME
FINAL
6,3012016
8t30t2017
APPROVED
APPROVED
CSD - May Center (270-6)
254,974 107,835
263,083
91,3'17
237,594
26A,021
286,1 81
579.749
630,830
659,782
250,914
254,974
263,083
91,318
107,835
729,070
1,463,033
1,148,186
'1.070.302
'1.825.842
1.521:787
'1.329.499
1,347,237
1.404.S04
1.329.499
1,347,237
1.329.499
1.347,237
13.801.664
34,025,347
250,438
Salaries and Wages Employee Benefits Services and supplies
110,5'18
Capital Outlay Subtotal CULTURE AND RECREATION FUNCTION SUBTOTAL
Salaries and Wages Employee Benefrts Services and Supplies FUNCTION
1'10,5'18
COMMUNTTYSUPPORT Community Support (181-0) Salaries and Wages
Employee Benerits Services and Supplles Capltal Outlay Subtotal FUNCTION SUBTOTAL
INTERGOVERNMENTAL CooperaUve Extenslon Apportionment (270-3) Servlces and Supplies Subtotal
TOTAL EXPEN
.|,404,s04
1.404.904 13.365.681
OTHER USES: CONTINGENCY (Not to exceed 3% ofTolal Expenditures all Funcuons)
xxxxxxxxxx
xxxxxxxxxx
Operating Transfers Out (Schedule T)
General Fund
213,686
471704
332,400
1,132,640
1,250,000
1,250,000
174,581 1.520.907
1.721,704
1,582,400
other Reskicted Revenua Fund Waler Resources Fund AssessorTech Fee Regional Permits Fund Debt Service
Capilal Facilties Capltal lmprovemenls Fund Subtotal Other Uses FUND BALANCE TOTAL
BATANCE
't9,388,844
1.530.191
34:t1',!.415
37,277,242
309,259 15.257 _341
WASHOECOUNry (Local Govemment) SCHEDULE B - 270 FUND - OTHER RESTRICTED SPECIAL REVENUE
Page 38 Schedule B-'13 111312016
(1)
(2)
ESTIMATED RESOURCES REVENUE
(3)
(4) BUDGET YEAR ENDING 6/301201 8
ACTUAL PRIOR
CURRENT
YEAR ENDING
YEAR ENDING
TENTAllVE
FINAL
613012016
6t3012017
APPROVED
APPROVED
TAXES Ad valorem
6,646,359
6,736,184
Subtotal
6.646,359
6.736.184
7.024.522 7,024,s22
INTERGOVERNMENTAL REVENUES Federal Grants Subtotal
MISCELLANEOUS: lnvestrnent Eamings Net lncrease (decrease) in the fair value of investments
103,414 (13s,480)
17,000
130,003 303,803
(36.066)
17,000
173,800
Other Subtotal
CHARGES FOR SERMCES:
Other Subtotal
Subtolal Revenues
6.700,118
7,041,522
1.317.227
9,692,393
101,026
20.600.591
16 3S2 511
7.142.54A
6.950.162
OTHER FINANCING SOURCES
Operating Transfers ln (Schedule T) General Fund
Olhen
Bond Premium Procseds from debt Subtotal Other Sources
BEGINNING FUND BALANCE
333,202 12,000,000 12.333,202
WASHOE COUNry (Local Government) SCHEDULE B - 489 FUND - CAPITAL FACILITIES TAX
Page 39
Schedule B-12 111312014
(3)
(2)
(1)
ESTIMATED ACTUAL PRIOR
CURRENT
YEAR ENDING
YEAR ENDING
613012018
613012017
(4)
BUDGET YEAR ENDING 6/30/201 8 TENTATIVE APPROVED
FINAL APPROVED
INTERGOVERNMENTAL: Stat6 of Nevada Apportionment Reno/Sparks Apportionment Property Tax processing Fees&other services&supplies Subtotal
4,041,710
4,223,587
722,754 69,507
740,172
773,479
60.063
71.228
4.739.121
4.841.945
5,068,294
2,490
5,600
5,500
2.490
5.600
5,600
3,S46,820
GENERAT GOVERNMENT: Services and Supplies Capital Outlay Subtotal JUDICIAK Capital Outlay Subtotal PUBLIC SAFEW: Services and Supplies Capital Outlay Subtotal
950,140
9,000
2,32s,420
9,531,s13
3.275.560
9.s40.513
PUBLIC WORKS: Capital Outlay Subtotal WELFARE Capital Outlay Sublotal CULTURE AND RECREATION: Services and Supplies
79,940 79,940
40,526
CapitalOutlay
362,528
13,427
Subtotal
403.054
13,427
DEBT SERVICE: Servics Fees
323,S60
Bond lssuancs Costs Subtotal Subtotal Expenditures
323,960
8,824J25
14.401.485
5.073.894
OTHER USES:
GoNTINGENoY (Not to exceed 39o ofTotal Expenditures all Functions)
xxxxxxxxxx
x$oOc(xxxx
operating Transfers Out (Schedule T) Regional Permits Capital Fund Roads Special Revenue Fund
Debt Service Fund
1,890,000
1.890,000
1,950,000
194.073
Subtotal Other Uses
2,084,073
1,890,000
1.950.000
ENDING FUND BALANCE
9,692,393
101,026
118.654
20.600.591
16.392.511
7.142.548
WASHOECOUNry (Local Govemment)
SCHEDULE B -489 FUND - CAPITAL FACILITIES TAX
Page 40 Schedule B-13 111312016
(r)
(2t ESTIMATED
RESOURCES REVENUE
(3)
(4)
BUDGETYEAR ENDING 6/30201
ACTUAL PRIOR
CURRENT
YEAR ENDING
YEAR ENDING
TENTATIVE
FINAL
6/3012016
613012017
APPROVED
APPROVED
TA(ES: Residenlial construction tax Subtotal INTERGOVERNMENTAL: Federal Grants
309,578
n5,51s
323,175
309.578
27s.515
323,175
139,499
249.853 615,000
1,000,000
864.853
1,000,000
259,488
3215,451
384,034
193,312
(367,6e5)
714,000
u6,124
State and Local Grants Subtotal MISCELTANEOUS: lnveslment Earnings Net lncrease (decrease) in the fair value ofinvestmenls Contributions and Donations
Other
139,499
25,305 623,880
384,034
't.764.248
1.707,205
20.236.184
20,813,108
10,7't9,210
22.694.581
22.577.356
,i2 426419
Subtotal
1.192.10s
Subtolal Revenues
1,641,'182
OTHER FINANCING SOURCES Operating Transfers ln (Schedule T) General Fund
817,215
Capilal lmprovement Fund Subtotal Other Uses
817,2'.1s
BEGINNING FUND BALANCE
WASHOE COUNTY (Local Govemment) SCHEDULE B - 404 FUND - PARKS CAPITAL
Page 41
Schedule B-12 1t1312016
(1)
(3)
(2)
ESTIMATED
(4)
BUDGET YEAR ENDING 6/30/201
CURRENT
ACTUAL PRIOR YEAR ENDING
YEAR ENDING
6/30/2016
613012017
TENTATIVE APPROVED
FINAL APPROVED
CULTURE AND RECREATION FUNCTION Services and Supplies
895,457
1,655,057
253,731
921,648
229,O00
739,740
100,000
3,097,630
772,540
Parks (9000) Capital Outlay District one
Dislricttwo
557,490
District three
107,538 824,800
District four Special Projects Bond Projects Subtotal
s8,503 219.484
5.44'.1.O72
1.399,820
983,01s
10,200,089
3.326.160
3,000
3,000
3,000
3,000
3.000
3,000
1.881.472
I 1.858.146
3,622,891
Debt Service Services Fees Subtotal
Total Expendilures OTHER USES: CONTINGENCY (Not to exceed 3% of Total Expenditures all Functions)
xxxxpouxx
xxxxrcofixx
Operating Transfers Out (Schedule T) Capital lmprovement Fund Debt Service Fund Golf Fund Total Transfers Out
TOTAL ENDING FUND BATANCE TOTAL
20,813,108
10.719.210
8.803.528
22.694.581
22.5Tt.3E6
12.426.419
WASHOECOUNW (Local Govemment) SCHEDULE B -404 FUND - PARKS CAPITAL
Page 42
Schedule B-'13 111312016
(1)
(21
ESTIMATED
(3)
(4)
BUDGET YEAR ENDING 6/30/201
ACTUAL PRIOR
CURRENT
YEAR ENDING 6/30/2016
YEAR ENDING
TENTATIVE
FINAL
613012017
APPROVED
APPROVED
Federal Grants
902,534
1,184,655
State Contdbulions
534,648
1,168,887
1.437,182
750,000 3,103,542
RESOURCES REVENUE
I
TAXES: Ad valorem (NRS 360.750(6) Special Assessments
Subtotal LICENSESAND PERMITS Business Licensas Subtotal INTERGOVERNMENTAL RB/EN
U
E
Local Contributions
Subtotal CHARGES FOR SERVICES Zoning Fees Subtotal MISCELI.ANEOUS lnvestment Eamings Net lncrease (decrease) in tho fairvalue of inveslments Contibutions and Donations Other: Relmbursements Subtotal subtotal Revenues
48,500 (143,8s6)
48,500
194,498
(ss,356)
48,500
1,631,680
3.008.187
48,500
6,716,48'l
5,150,000
7,700,000
73,9'11
68,412 52,175
OTHER FINANCING SOURCES Operating Transfers ln (Schedule T) General Fund Regional Communications SYstem other Restricted Revenue Fund
174,s81
Roads Fund
Pafts Capital Fund Equipment SeNices Fund Gapital Facilities
585,000
lndigent Fund Bond Premiums/ Discounts Proceeds from Medium Term Debt Proceods from Long Term Debt County Property Sales Subtotal Olher Sources
BEGINNING FUND BALANCE
2,896,000 6,891,062
8,631.000
7,700,000
4.791,898
8,070,808
9,684,947
13.3 t4.640
19.709_994
17.433.447
WASHOE COUNTY (Local Govemment) SCHEDULE B - 402
FUND. CAPITAL IMPROVEMENTS FUND
Page 43
Schedule
Bl2
111312016
(3)
(2)
(1)
ESTII\iIATED
ACTUAL PRIOR YEAR ENDING 6/30/20't6 GENERAL GOVERNMENT FUNCTION: Salades and Wag€s Employee Benefits Services and Supplies Capital Outlay Subtotal JUDICIAL FUNCTION: Services and Supplies Capital Outlay Subtotal PUBLIC SAFETY FUNCTION: Services and Supplies Capital Outlay Subtotal PUBLIGWORKS FUNCTION: Services and Supplies Capital Oullay Subtotal
CURRENT YEAR ENDING 613012017
TENTATIVE APPROVED
737.328 1.614.848
680,010 1.425.071 2.109.082
144,68s 63,010 2,341,688 2,288,123 4,837,506
1,847 582.810 584.657
50,000 14.269 64,26s
883,300 820.000 1.703.300
66,198
305,100 1.549.866 1.854.966
1,549,800 1.440.000 2.S89.800
379,052 4,447,8s3 4,826.904
3,703,285 875.000 4.578.285
s0,000 585.000 635,000
774,539 865,339
62,768 209,178
150,000 384,826
150,000 800,000
n1,946
534.826
s50,000
5.243_833
10_025.047
15.924.230
877,520
1.221.791 1.287.989
565,295 919,098
1,48/,392
(4)
BUDGET YEAR ENDING 6/30/201 8 FINAL APPROVED
HEALTH CapitalOutlay Subtotal WELFARE SeMces and Supplies Capital Outlay Subtotal CULTURE AND RECREATION FUNCTION: Services and Supplies Capital Outlay Subtolal
90,800
DEBT SERVICE: Debt Service Fees (incl Bond issuance costs) Subtotal Subtotal Expenditures OTHER USES: CONTINGENCY (Not to exceed 3% of Expenditures)
xrcofixxxxx
xxx$cKxxxx
Operating Transfors Out (Schedule T) General Fuod Reglonal Permits Capital Fund Parks Capital Fund SAD Debt Fund Subtotal Other Uses ENDING FUND BALANCE -
COMMITMENTS AND FUND BATANCE
8.070.808 13 314 6dO
s.684.947 .19
70c 9c4
1.ilg,217 17 A33A47
WASHOE COUNTY (Local Govemment) SCHEDULE B - 402 FUND - CAPITAL IMPROVEMENTS FUND
Page 44 Schedule B-13 11',1312016
(1)
(3)
(21
ESTIMATED RESOURCES REVENUE INTERGOVERNMENTAL REVENUE Local Govemment Contributions Subtotal
(4)
BUDGET YEAR ENDING 6/30/2018
ACTUAL PRIOR
CURRENT
YEAR ENDING 6/30/2016
YEAR ENDING
TENTATME
FINAL
613012017
APPROVED
APPROVED
210,7U 210,704
MISCELLANEOUS lnterest Eamings Net lncrease (decrease) in lho fair value ofinvestments
'13,500
12,539
13,500
8,275
(21,0271
20,814
0.5271
13,s00
231,518
0.527\
13,500
1,163,128
1,086,279
90s,291
1.394.646
1.078.7s2
918.791
Reimbursemenls Subtotal
Subtolal Revenues
OTHER FINANCING SOURCES Operating Transfers ln (Schedule T) Capital lmprovements Fund Capital Facilities Tax Fund Subtotal Other Sources
BEGINNING FUND BALANCE
WASHOE COUNTY (Local Government) SCHEDULE B - 430 FUND - REGIONAL PERMITS CAPITAL FUND
Page 45
Schedule &12 111312016
(1)
(21
ESTIMATED
(3)
(4)
BUDGET YEAR ENDING 6/30/2018
ACTUAL PRIOR
CURRENT
YEAR ENDING 8t30t2016
YEAR ENDING
TENTATIVE
FINAL
6130120'17
APPROVED
APPROVED
308,367
173,461
27,000
Subtotal
308.367
'173.46',1
27.000
Subtotal Expenditures
308.367
173.461
27.OOO
EXPENDITURES GENERAL GOVERNMENT Services and Supplies Capital Outlay
OTHER USES: CONTINGENCY (Not to exceed 3% of Total Expenditures
all Functions)
xxxxx$ooo(
xofi)ofixxx
Operating Transfers Out (Schedule T)
Sublotal Other Uses
1.086.279
TOTAL ENDING FUND AND FUND BALANCE
1.394.646
I
905.291
891.791
O7475'
91a 701
WASHOE COUNTY (Local Govemmenl) SCHEDULE B - 430 FUND - REGIONAL PERMITS CAPITAL FUND
Page 46
Schedule 8-13
il13n01f,
(2)
(1)
ESTIMATED RESOURCES
TNTERGOVERNMENTAL
(3)
(4)
BUDGET YEAR ENDING 6/30/2018
ACTUAL PRIOR
CURRENT
YEAR ENDING 6/30/2016
YEAR ENDING
TENTATIVE
FINAL
6t3012017
APPROVED
APPROVED
REVENUE (301-2 & 301-3)
Subtotal FINES AND FORFEITS
Fines Subtotal MISCELLANEOUS Inveslment eamings Other Subtolal
Subtotal Revenues
OTHER FINANCING SOURCES Proceeds From Financing
21,105,000
Bond Premium Subtolal Other Financing Sources
23,888,603
2.783.603
Operating Transfers ln (Sch€dule T) General Fund Llbrary Expanslon Fund Animal Services Truckee River Flood Management Other Special Revenue Fund Capital Facilities Tax Fund Child Protective Service Fund
s,'181,58s
5,598,494
5,051,4s1
215,838
219,110
216,675
2,149,146
1,373,500
1,388,443
400,000
400,000
194,073 400,000
Parks Capltal Fund lnfrastructure Fund Baseball Stadium Subtotal Transfers Subtotal olher Financing sources BEGINNING FUND BALANCE
'1.132.640
1,2s0,000
9,273,286
8.841.104
1 ,250,000 8,306,569
33,161,889
8.841,104
8,306,569
1.640.636
1,229,865
1,231,163
34 AO2.525
10.070.969
9.537.732
WASHOE COUNry (Local Gwemment)
SCHEDULE C - DEBT SERVICE FUND (301) THE ABOVE DEBT IS REPAID BY OPERATING RESOURCES
Page 47 Schedule C-15 111312018
(1)
(3)
(2)
ESTIMATED
EXPENDITURES AND RESERVES TYPE: G.O. BACKED REVENUE (30'l-22)
(4)
BUDGET YEAR ENDING 6/30/20.I 8
ACTUAL PRIOR
CURRENT
YEAR ENDING 6/30/2016
YEAR ENDING
TENTATIVE
FINAL
613012017
APPROVED
APPROVED
Principal
13,863,063
4,241,604
4,351,215
lnterest
2,445,828
2,212,550
2,137,926
3,652
6,000
5,127
525,000
546,000
41,0't 9
20,s12
256,253
Bond lssuance cost Pay Escrow Refund Debt Debt Service Fees
,TOTAL RESERVED AMOUNT (MEMO ONLY) TYPE: MEoIUM-TERM FINANCING (301-21) Principal lnterest Bond lssuance Cost Debt SeMce Faes *TOTAL RESERVED AMOUNT(MEMO ONLY) TYPE: CAPITAL LEASEAND OTHER (301-4) Principal lnterest Debt Service Fee *TOTAL RESERVED AMOUNT (MEMO ONLY) COPS
WPE: SALES TAX REVENUE BOND (301-3,C450650&C450660&l) 14,3S5,000
Pdnclpal lnterest
702,743
561,300
561,300
Bond lssuance Cost Debt Service Fees
212,982 500
1.000
'1,000
Principal
672,800
767,800
835,258
lnterest
4s6,540
434,551
412,542
-TOTAL RESERVED AMOUNT (MEMO ONLY) TYPE: CAR RENTAL TAX REVENUE BOND (C45066s&7)
43,269
Bond lssuance Cost Debt SeMce Fees
3,300
4,000
1,229,865
1,231,163
34.802.525
10.070.969
4s,469
*TOTAL RESERVED AMOUNT (MEMO ONLY)
ENDING FUND BALANCE TOTAL
1.1
87.834
9.5?7.732
WASHOE COUNry (Local Govemment)
SCHEDULE C - DEBT SERVICE FUND (301-4)cooo0 THE ABOVE DEBT IS REPAID BY OPERA]]NG RESOURCES
Page 48 Schedule C-16 111312016
(1)
(2) ESTIMATED
RESOURCES
(3)
(4)
BUDGET YEAR ENDING 6/30/20.18
ACTUAL PRIOR
CURRENT
YEAR ENDING
YEAR ENDING
TENTATIVE
FINAT
6/30/2016
613012017
APPROVED
APPROVED
TMES (301-1) Ad valorem
4,649,123
4.701.856
2,107,357
Subtotal
4.649,',t23
4,701,8s6
2.107.357
4.649.'t23
4.701,8s6
2,107,357
4,O43,324
4,028,597
4.044.',134
a692_447
8-730.453
6.'t51.491
MISCELLANEOUS: Other Subtotal
Subtotal Revenues
OTHER FINANCING SOURCES Operating Transfers ln (Schedule T) Parks Cap'ttal Fund Refunding bonds issued Bond Premium Retunding Subtotal Other Financing Sources
BEGINNING FUND BALANCE
WASHOE COUNTY (Local Government) SCHEDULE C - DEBT SERVICE FUND (301) THEABOVE DEBT IS REPAID BY PROPERTYTAX (PEBT RATE)
Page 49 Schedule C-17 111312016
(2)
(1)
ESTIMATED
AND RESERVES TYPE: G.O. AD VALOREM DEBT (301-1)
(3)
ACTUAL PRIOR
CURRENT
YEAR ENDING
YEAR ENDING
TENTATIVE
FINAL
6/30/2016
613012017
APPROVED
APPROVED
Principal
3,350,000
3,490,000
2,045,000
lnterest Bond lssuance Cost
1,283,040
1,156,090
1,01'1,370
Services & Supplies
23,386
23,729
12,218
7,424
16,500
15,s94
4,028,597
4,044,1U
3,067,309
Debt SBrvice Fees
(4)
BUDGET YEAR ENDING 6/30/201 8
Pay Princ/Escrow Refunded Debt "TOTAL RESERVED AMOUNT (MEMO ONLY)
ENDING FUND BALANCE AND
4.028.597
4.044.134
3,067,309
8.692.447
8.730.453
6.15'1.49'l
WASHOE COUNTY (Local Government) SCHEDULE C - DEBT SERVICE FUND (301-4s2000) THE ABOVE DEBT IS REPAID BY PROPERTY TAX (DEBT RATE)
Page 50 Schedule C-18 111312016
(3)
(2)
(1)
ESTIMATED RESOURCES
(4)
BUDGET YEAR ENDING 6/30/201 8
ACTUAL PRIOR
CURRENT
YEAR ENDING 6/30/2016
YEAR ENDING
TENTATIVE
FINAL
613012017
APPROVED
APPROVED
TAXES Other Special Assessments - principal
Subtotal
649.844
542,000
542,000
649.844
542,000
542,000
23,680
20,450
1S,350
298,000
FINES and FORFEITURES ForfeiturBs Subtotal MISCELTANEOUS lnveslment eamlngs Net inuease (deoease) fair value of investrnents
'13,932
306,388
298,000
Penaltias
1'1s,151
14,000
14,000
Subtotal
459,151
332,4s0
331,350
08.995
874,4so
873.350
1,432,860
'1,668,426
1.989.367
2.541.855
2_542.A76
2.862.717
Special Assessments - interest
Subtotal Revenues
1.1
OTHER FINANCING SOURCES Operaling Transfers tn (Schedule T) Special Assessment Prol'ects Fund Proceeds from linancing Subtotal Other Sourcss
BEGINNING FUND BALANCE
WASHOE COUNTY (Local Govemment) SCHEDULE C - DEBT SERVICE FUND: SPECIAL ASSESSMENT DISTRICTS - (340) THE ABOVE DEBT IS REPAID BY PROPERTY TAX (DEBT RATE)
Page 5 l Schedule C-l5 111312016
(2)
(1)
ESTIMATED
EXPENDITURES AND RESERVES
(3)
(4)
BUDGET YEAR ENDING 6/30/201 8
CURRENT
ACTUAL PRIOR YEAR ENDING
YEAR ENDING
TENTATIVE
FINAL
6/30/2016
613012017
APPROVED
APPROVED
TYPE: SPECIAL ASSESSMENT Prinoipal
592,232
301,267
292,577
lnter€st
240,754
228,867
202,799
6
Assessment Refunds Other (Admlnistralive Fees) Subtotal
-TOTAL RESERVEDAMOUNT (MEMO ONLY)
40,437
2s.375
27,67s
873,425
553,509
523,451
1,668,426
1,989,367
2,339,266
GENERAL GOVERNMENT FUNCTION Salaries and Wages Employee Benefits
SeMces and Supplies Capital Outlay Subtotal
OTHER FINANCING USES Operaling Transfers Out (Schedule T) General Fund Special Assessment Ptojects Fund Subtotal Other Sources
ENDING FUND
1.668,426
1,989,367
2.339.266
2.541.855
2.542.876
,.862.717
WASHOECOUNTY (Local Government) SCHEDULE C - DEBT SERVICE FUND: SPECIAL ASSESSMENT DISTRICTS - (340) THEABOVE DEBT IS REPAID BY OPERATING RESOURCES
Page 52 Schedule C-16 111312016
(1)
(3)
(2)
ESTIMATED PROPRIETARY FUND
(4)
BUDGET YEAR ENDING 6/30/201
ACTUAL PRIOR
CURRENT
YEAR ENDING
YEAR ENDING
TENTATME
FINAL
6/30/2016
613012017
APPROVED
APPROVED
I
OPERATING REVENUE Public Safety Charges for SeNices
3,200,000
3,200,000
90,000
90,000
8,463
10,000
10,000
2,88S,750
3.300.000
3.300.000
1,068,068
1,235,685
1,365,701
387,403
729,880
976,095
65./,4s4
929,O47
875,449
11,686
21.800
21,800
2.124.610
2,9'16,413
3.239.044
765.139
383.587
60,s56
30,000
2,7s7,346
Building permits
123,941
TRPA Other Miscellaneous Reimbursements Revenue
Total
OPERATING EXPENSES Public Safety Function: Building & safety Salaries and Wages Employee Benefits SeMces and Supplies Total lncome or NONOPERATING REVENUE lnvestrnent eamings Net lncrease (decrease) in fair value of investments
31,107
30,000
25,853
(s6,8s0)
56.960
(26.8s0)
30,000
822,099
356,737
90.s56
822,099
356_737
90.956
Proceeds fiom Asset Disposition Revenues
Total
NONOPERATING EXPENSE Total
Transfers
lncome before
Operating Transfers (Schedule T) Equipment Services Fund - ln General Fund - ln Net
Transfers
WASHOE COUNTY (Local Government) PagB 53
SCHEDULE F-1 REVENUES, EXPENSES, AND NET INCOME FUND - BUILDING & SAFETY (560)
Schedule F-l 111312016
ESTIMATED PROPRIETARY FUND
A" CASH FLOWS FROM OPERATING ACTIVITIES Cash raceived from customers & olher funds & sources Cash payments for personnsl costs Cash payments for services & supplies a. Net cash
(3)
(2)
(1)
(4)
BUDGET YEAR ENDING 6/30/201I
CURRENT
ACTUAL PRIOR YEAR ENDING
YEAR ENDING
TENTATIVE
FINAL
613012016
613012017
APPROVED
APPROVEO
3,097,793 (1,s17,304)
(1,S62,065)
3,300,000 (2,338,29s)
(602,777l
(s2s,047)
(87s,44e)
977,712
408,887
86.256
(17S.815)
(160.000]
(160.000)
(17e,81s)
(160,000)
(160,000)
56,960
(26,850)
30,000
56,960
(26,8s0)
30,000
854,857
222,O37
(43,744)
2,235,746
3,094,603
3,316,640
3,094,603
3,316,640
3,272,856
3,300,000
B. CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Transfers from General Fund Transfers from
Services
b. Net cash provided (used) by noncapilal
fnancing activities
C. CASH FLOWS
FROM CAPITAL AND RELATED FINANCING ACTIVITIES
Proceeds from Asset Disposition Proceeds from financing Proceeds from accrued interest Princlpal pald on financing lnterest pald on rinancing
offxed c. Net cash provided (used) by capital and related activilies
D. CASH FLOWS FROM INVESTINGACTIVITIES
lnveslrn€nt d. Net cash provided (used) by investing activities
NET INCREASE (DECREASB in cash and cash
CASH AND CASH EOUIVALENTS ATJULY
1
Cumulalive Effect of Change ln Accounling Principle
CASH AND CASH EQUIVALENTS AT JUNE 30
WASHOE COUNTY (Local Govemment) SCHEDULE F-2 - Statement of Cash Flows FUND - BUILDING & SAFETY (560)
Pago 54
Schedule F-2 111312016
(1)
(2) ESTIITATED
PROPRIETARYFUND
ACTUAL PRIOR
CURRENT
YEAR ENDING
YEAR ENDING
6130/2016
6130120't7
(3)
(4)
BUDGET YEAR ENDING 6/30/2018 TENTATIVE APPROVED
FINAL APPROVED
OPERATING REVENUE for SeMces Revenue
14.374.239
14.187.656
15.01 1.283
14,374,239
14,187,6s8
15,011,283
1,77s,s81
'1,806,250
2,211,323
814,784
1,052,642
1,258,567
5,394,040
5,313,531
8,826,228
OPERATING EXPENSE-Utilities Salades and Wages Employee Benelits
SeMces and Supplies
3,495,531
3,766,878
1.667.9s4
16,062,SS6
2.519.701
(1,0s1.713.)
9't0,157
1,019,281
1,047 ,558
692,2e8
(1,413.200)
3.463,917 't1.452.722
Total lncome or
2.921.517
NONOPERATING REVENUES (EXPENSES) lnvestment eamings Net lncrease/(decrease) in fair value of lnv€strnents
1
Federal Grant Facilities Rental Gain (loss) on asset disposition (464,883)
lnteresUbond issuance cosls Connection fes rBfu nds/credits Other
revenue
Total
Revenues
(308,665) (100,000)
1'1.269 1.138,781
before Contributions and Transfers
lncome
(364,125)
(7s8,044)
638,893
4.060.298
1.761.6s7
u12.820)
3,763,328
3,800,000
3,750,000
744,673
800,000
800,000
4.508.001
4.600.000
4,650,000
8.568.299
6.361.657
4j37iAO
cAPtrAL CONTRIBUTIONS lN (oUT) Contributions from Federal Govemment contdbutions from Slate Hookup Fees Contributions from contractors from others Contributions Total
Conbibutions ln of water
on
TRANSFERS IN Other Restrlcted Revenue Fund Services ln
Total
TRANSFERS OUT General Fund Services Fund
TotalTransfers OUT ln lessTransfer
Net
INCOME
WASHOECOUNry (Local Government) Page 55 SCHEDULE F-1 REVENUES, EXPENSES, AND NET INCOME FUND-UTILITIES (s66)
Scheduls F-1 '11312016
(2)
(1)
ESTIMATED ACTUAL PRIOR PROPRIETARY FUND
(3)
(4)
BUDGET YEAR ENDING 6/30/201 8
CURRENT
YEAR ENDING 6/30/2016
YEAR ENDING
TENTATIVE
613012017
APPROVED
13,691,413
13,61s,152
FINAL APPROVED
A. CASH FLOWS FROM OPERATING ACTIVITIES Cash received from customers Cash received from services to other funds & agencies Cash received from program loans Olher operating recsipts Cash payments for personnel costs Cash payments for services & supplies Cash payments for program loans
5,542
5,338 530,319 (2,408,623'
538,965 (2,858,892)
(3,374,211)
(5,101,009)
(5,313,s3'l)
(8,813,76s)
(24,751)
4,509 522,179
(20,000) (1oo,0oo)
Cash refund of hookup fess Cash Portion of
14,482,327
34,262 4,714
149,310
(9,678,076)
ofwater
e.$1.328)
aclMties
a. Net cash
5.993,919
2,706,581
B. CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Federal grant Transfer from Other Equipment SeMces General Fund b. Net cash provided (used) by noncapital frnancing activilies C. CASH FLOWS FROM INVESTINGACTIVITIES Water & Sanitary Sewer Financial Assistarrce Loans lnvestment c. Net cash
(used) by investing activities
'1.639.832
(3s7.357)
'1.044.284
1,639,832
(397,3s4
1,044,284
3,775,92',|
3,800,000
3,750,000
(2,237,8e2)
(2,259,843)
(2,316,2se)
G74,273) (40,9s3) (16,325,234)
(377,3s5)
(320,s3e)
(3,866,233)
u2.427.000\
('15,4s1,162)
(2,703,471)
('l ,l,314,238)
(16,662,6s8)
2,893,091
(7,s63,373)
92,476,534
75,813,876
78,706,957
75-813.876
78.706.967
71.143.594
D. CASH FLOWS FROM CAPITALAND RETATED FINANCING ACTMTIES
Cash received from Federal Grants Gash received from State Grants Cash received from other agencies Hookup feeslwater rights dedications
11,269
Class Action Lawsuit Seltlement Proceeds
Principal paid on financing lnt€rest paid on financing Proceeds from lnsurance recovery for capital assels loss Construction and d. Net cash provided (used) by capital and related financing aclivities TRANSFERS Transfer to General Fund
NET INCREASE (DECREASE) in cash and cash
CASH AND CASH EQUIVALENTS
AND CASH
ATJULY'I
WASHOE COUNry (Local Government) SCHEDULE F-2 - Statement of Cash Flows FUND-UTTL[TIES (566)
Page 56
Schedule F-2 111312016
(3)
(2)
(1)
ESTIMATED ACTUAL PRIOR PROPRIETARY FUND
(4)
BUDGET YEAR ENDING 6/30/20.I
I
CURRENT
YEAR ENDING
YEAR ENDING
6/30/2016
613012017
TENTATIVE APPROVED
FINAL APPROVED
OPERATING REVENUE Charges for SeMcss Culture and Recreation Golf Course
Othsr R6venus
Total
1,070,507
s7,000
209,000
303,497
40,000
40,000
1,374,004
137.000
249.000
97,133
19,278
OPERATING EXPENSES Gotf Courses Salaries and Wages
226,661
Employee Benefits Services and Supplies
Total lncoms or NONOPERATING REVENUE lnveslment eamings Net lncrease (decrease) on fairvalue of
97,858
27,621
8,622
468,043
307,665
165,095
220,773
220.777
208,400
1,013,335
653,196
401,39s
360,669
(s16,198)
(152.39s',)
'11,068
11,600 (15,067)
7,437
't
1,600
Gain (oss) on asset dispostion Miscellaneous Revenues
Total
(680)
(890)
(1,300)
17,825
(4.357)
10,300
378,494
(s20,553)
(142,095)
378_494
(520.553)
(142.09s)
NONOPERATING EPENSE lnterest Costs lnl€resuBond lssuance costs Decrease Fair Value Assets Loss on early extinguishment of debt
Total Transfers
Net lncome before
CAPITAL CONTRIBUTIONS Fund to
Total
Operating Transfers lN (Schedule T) General Fund Services Total Transfers ln Tmnsfer Out General Fund - Out TotalTransfers Out Net
Transfers
ln
[*s
WASHOE COUNTY (Local Govemment)
Page 57 SCHEDULE F-1 RB/ENUES. EXPENSES, AND NET INCOME FUND - GOLF COURSE (s2o)
Schedule F-1 111312016
(1)
(2)
(3)
ESTIMATED ACTUAL PRIOR YEAR ENDING 6/30/2016
PROPRIETARY FUND
(4)
BUDGET YEAR ENDING 6/30/201
CURRENT YEAR ENDING
TENTATIVE
FINAL
613012017
APPROVED
APPROVED
A" CASH FLOWS FROM OPERATINGACTMITIES
Cash received from customers & other sources Cash payments for personnel cosls for services &
Cash a.
cash
aclivities
6s2,90s (327,038) (460,667)
('124,754)
137,000
(134.800)
(2S5.419)
(307,665)
249,000 (27,soo) (16s,09s) 56.005
B. CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Ganeral Fund Equipment SeMces Miscellaneous b. Net cash provlded (used) by noncapital financing activilies
(8s0)
(1,300)
(8eo)
(1,soo)
C. CASH FLOWS FROM CAPITALAND RELATED FINANCING ACTIVITIES
Bond lssuance Costs Proceeds from asset disposition Proceeds from other Principal paid on financing lnleresl paid on fnancing Early exlinguishment of debt & other Disposition of capital assets
offixed assets c. Net cash provided (use$ by capital and relaled aclivities
D. CASH FLOWS FROM INVESTING ACTIVITIES
lnveslment d. Net cash provided (used) by investlng aclivities
NET INCREASE (DECREASE) in cash and cash
CASH AND CASH EQUIVALENTS AT JULY
1
I 8,3s2
(3.46n
1
18,352
(3,467)
11,600
(116,448)
(2ss,776)
66,305
926,663
810,215
510,439
810,215
510,439
576,744
1,600
Gumulalive Effect of Change in Accounting
CASH AND CASH EOUIVALENTS AT JUNE 30
WASHOECOUNTY (Local Government) SCHEDULE F-2 - Statement of Cash Flows FUND - GOLF COURSE (520)
Page 58 Schedule F-2 '11312016
(2)
(1)
ESTIMATED ACTUAL PRIOR PROPRIETARYFUND
(3)
(4)
BUDGET YEAR ENDING 6/30/2018
CURRENT
YEAR ENDING
YEAR ENDINC
TENTATME
6/30/2016
613012017
APPROVED
FINAL APPROVED
OPERATING REVENUE 41,981,523
Charges for Sarvices
s2,002,091
52,004,050
1,872,49',1
1.502.433
2,000.000
49.854,014
53,504,524
54,004,0s0
Salaries and Wages
267,292
249,867
309,525
Employee Benefits
117,s32
141,252
167,030
SeMces and Supplies
50,867,416
51,870,580
53,025,549
Total
51.252.240 (1,398,226)
52,261,699
53,502,104
1.242.825
501,946
70,257
76,672
90,000
41,643
(126,069)
Miscellaneous Revenuo
Tolal
OPERATING EXPENSES
General Govemment Function: HEalth Benefit
lncome or
NONOPERATING REVENUE lnvestment earnings Net increase (decrease) in lhe fair value of
22,289
Other non operating revenue Federal Grant Total
261,O42
407.132
265,000
395,231
357,73s
355.000
0.002.995)
1,600,560
856,946
{1.002.s95)
1.600.560
856 S46
NONOPERATING EXPENSE Loss on asset disposition PoolAllocation Total
Transfers
Net lncome before
Operaling Transfers (Schedule T) General Fund - ln General Fund - Out Net
Transfers
WASHOE COUNry (Local Government) Page 59 SCHEDULE F-1 REVENUES. EXPENSES, AND NET INCOME FUND - HEALTH BENEFITS (618)
Schedule F-1 111312016
(1)
(2)
ESTIMATED ACTUAL PRIOR PROPRIETARY FUND
A. CASH FLOWS FROM OPERATING Cash received from customers Cash received from other funds Cesh received from olhers Cash payrnents for personnel costs
(4)
CURRENT
YEAR ENDING
YEAR ENDINC
TENTATIVE
FINAL
6/30/2016
6t30t2017
APPROVED
APPROVED
21,757,370
23,527,191
24,085,7s0
24,s77,914
29,977,333
29,918,300
1,894,780
for sewices &
Cash
(3)
BUDGET YEAR ENDING 6/30/201 8
cash
(400,547) (s1.433.824)
(388,11 9)
(473,550
(s't.767.580)
(52.922.549)
(3,564.307)
1,348,825
607.946
261,042
4O7,132
265,000
xi1,o42
407,'132
265,000
B. CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Federal Grant General Fund - ln General Fund - Out revenua
Other non
b. Net cash provided (used) by noncapital financing activiUes
C, CASH FLOWS FROM CAPITALAND RELATED FINANCING ACTIMTIES c, Nel cash provided (used) by capital and related linancing aolivities
D. CASH FLOWS FROM INVESTING ACTMTIES lnvestmsnt
NET INCREASE (DECREASO in cash and cash
CASH
CASH EOUIVALENTS AT JULY
1
121,',t5',!
(4s,3s7)
90.000
't21,151
(4s,3s7)
90,000
(3,182,114)
1,706,560
962,946
7,363,482
4,181,368
5,887,928
4.18'1.368
5_887.928
6.850.874
Cumulative Effect of Change in Accounting
AT JUNE 30
WASHOE COUNTY (Local Government)
SCHEDULE F-2 - Statement of Cash Flows FUND - HEALTH BENEFITS (618)
Page 60 Schedule F-1 111312016
(1)
PROPRIETARYFUND
(3)
12)
ESTIMATED
(4)
BUDGET YEAR ENDING 6EO/201
ACTUAL PRIOR
CURRENT
YEAR ENDING
YEAR ENDING
TENTATME
FINAL
6/30/20'16
613012017
APPROVED
APPROVED
OPERATING REVENUE Charges for SeMces
7,187,442
6,789,875
6,789,875
35,000
Miscellaneous Subrogation recoveries Other Revenue
49,189
35,000
103,463
15.000
1s.000
7.340.094
6.839,875
6,839,875
235,753
307,674
338,352
OPERATING EXPENSES General Govemment Function: Salaries and Wages Employee Benefits Services and Supplies
99,135
164,317
'184,s48
7,236,469
7,745,316
7,837,227
Total
7.571,357
8,217,307
8.380.127
(231,263)
n377.432\
n.520.252)
311,636
327,200 (493,168)
327,200
248,560
550,216
fi65.968.)
327,200
328,953
(1.s43,400)
328.953
n.543.400)
or NONOPERATING REVENUE lnvestment eamings Net increase ln the fair value of investments
Gain (loss) on asset disPosition lnsurancs Reimbursements - lixed
Total
Revenues
NONOPERATING EXPENSE Total
Transfers
lncome beforo
(1.193.051)
Operating Transfers (Schedule T) General Fund - Out Transfers
(1_1
93.051
1
WASHOE COUNTY (Local Govemment) Page 61
SCHEDULE
F-l REVENUES. EXPENSES, AND NET INCOME FUND - RISKMANAGEMENT (619)
Schedule F-I 111312016
(1)
PROPRIETARY FUND
A
CASH FLOWS FROM OPERATINGACTIVITIES Cash received ftom otherfunds Cash received from olhers Cash paymonts for personnel costs
CURRENT YEAR ENDING
TENTATIVE
FINAL
6/30/20 1 6
613012017
APPROVED
APPROVED
7,187,442 68,204
6,789,875 50,000 (46e,9e1) (5,945,316)
6,789,875 50,000 (520,S00)
rc.037.227)
424.568
281,748
560,216
(165,968)
327.200
560,216
(16s,s68)
327,200
2,346,471
258,600
608,948
27,827,531
30,174,O02
30,432,602
30,432,602
30.174.OO2
30.432.602
31.04't.s50
30.432.602
1.786,255
Net cash
(4)
BUDGET YEAR ENDING 6/30/201
ACTUAL PRIOR YEAR ENDING
(32e,816) (s,13s.57s)
for services &
Cash
(3)
(2)
ESTIMATED
B, CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES General Fund - Out Federal Grant b. Nat cash provided (used) by noncapilal
activities
C. CASH FLOWS FROM CAPITALAND REIATED FINANCING ACTUATES c. Net cash provided (used) by capital and related activities
D. CASH FLOWS FROM INVESTING ACTIVITIES
lnvestmenI d. Net cash provided (used) by investing activities
NET INCREASE (DECREASE) in cash and cash
CASH AND CASH EQUIVALENTS AT JULY
1
Cumulalive Effect of Change in Accounling
CASH AND
30
WASHOECOUNry (Local Govemment) SCHEDULE F-2 - Statement of Cash Flows FUND - RISKMANAGEMENT (619)
Page 62 Schedule F-2 1t't312016
(2)
(1)
ESTIMATED PROPRETARY FUND
(3)
(4)
BUDGET YEAR ENDING 6/30/201 8
ACTUAL PRIOR
CURRENT
YEAR ENDING
YEAR ENDING
TENTATIVE
FINAL
6/30/2016
6t3012017
APPROVED
APPROVED
OPERATING REVENUE Charges for Services Equipment Service Billings
Other Revenue
Total
8,434,016
7,s98,402 56.029
7,825,041 261.145
60,000
7.654.431
8,086,186
8.494.016
1,277,O73
1,275,031
1,355,'t08
6041'13
801,570
4,'18'1,656
3,087,374
OPERATING EXPENSES General Government Function: Salaries and Wages Employee Benelits SeMces and Supplies
lncome or
836,391
1.428.793
2.033.382
3,746,942 2,033,382
7.491.6s5
7,197,357
7.97'.1.82X
162,798
888,829
522,193
NONOPEMTING REVENUE '106,527
106,600
110,250
507,995
106,600 507,995
216.787
614,59s
6't4,595
Net Income before
379,583
1.503.424
1.136,788
CAPITAL CONTRIBUTIONS Contributions from other funds
196,637
1503/24
1.{36.788
lnvestmenl eamings Gain on asset disposition revenue Other Revenuss
Total
NONOPERATING EPENSE lnterest
TRANSFERS lN (Schedule T) General Fund - ln Water Resources Senior Services- Capital Contributions Health Fund- Captial Contributions Child Protectivs Services-
Total Transfers TRANSFERS OUT (Schedule T) Genoral Fund Capital lmprovement Fund Golf Course
Waler Resources end
Transfers Out Net
Transfers
ln less Transfer
576.220
WASHOE COUNTY (Local Govemment) Page 63 SCHEDULE F-1 REVENUES, EXPENSES. AND NET INCOME FUND - EQUIPMENT SERVICES (669)
Schedule F-1 'U13t2016
(1)
(2)
ESTIMATED PROPRIETARY FUND
(3)
(4)
BUDGET YEAR ENDING 6/30/2018
CURRENT
ACTUAL PRIOR YEAR ENDING
YEAR ENDING
TENTATIVE
FINAL
6/30/2016
6130nofi
APPROVED
APPROVED
A. CASH FLOWS FROM OPERATING ACTIVITIES Cash received from reimbursemenls 7,3s7,351 349,695
Cash received from otherfunds Cash recelved from others Cash payments for personnel costs
(1,883,387) (3,835,713)
for services &
Cash
1.987.946
activities
a. Net cash
7,825,041
8,434,016
261,145 (2,071,601)
60,000 (2,186,499)
(2,783,618)
(3.443..l 18)
3.230.S67
2,864,399
B. CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES General Fund Capiial lmprovement Fund Golf Course Water Resources and b. Net cash prcvided (used) by noncapital
financing activities
C. CASH FLOWS FROM CAPITALAND RELATED FINANCING ACTIVITIES 117,271
Proceeds from asset disposilion Proceeds from insurance recoveries Principal paid on financing lnterest paid on financing offxed assets c. Net cash provided (used) by capital and related iinancing aclivities
507,S95
507,995
Q.313.O27\
(s,127.100)
(s,127.1o0)
(2,1es,758)
(4,61S,10s)
(4,619,10s)
(1,388,138)
(1,7s4,706)
2,827,767
2,61S,957
1,231,819
2.619.957
't.231.819
(,522.8871
D. CASH FLOWS FROM INVESTINGACTIVITIES
lnvestment earnings (no invest.eamings a.llocated to fund) Proceeds from assels held for sale Equipment Supply deposit received Equipment Supply deposit received Equipment Supplydepositpaid Equipment Supplydepositpaid d. Net cash
NET INCREASE (DECREASE) in cash and cash (a+b+c+d)
CASH AND CASH EQUIVALENTS AT JULY
CASH
ATJ
1
(207,810)
WASHOE COUNTY (Local Govemment) SCHEDULE F-2 - Statement of Cash Flows FUND - EQUIPMENT SERVICES (669)
Page 64 Schedule F-2 111312016
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WASHOE COUNTY "Dedicated to Excellence in Public Service"
OFFICE OF THE COUNTY MANAGER 1001 E.glh Sreet P.O. gox11130 Reno, Nevada 895204027 Phone: (775) 328-2000 Fax: (775) 328.2491 Y/wrv.washoecou nly.u s
Nevada Department of Taxation 1550 College Parltway, Suite 115 Carson City, NV 89706-7921
Washoe
This budget
contains
County g
herewith submits the Final budget for the
funds, lncluding DebtService, requiring property tax revenues
totaling 194,350,678
The properly tax rates computed herein are based on preliminary data. lf the final state computed revenue limitation permits, the tax rate will be increased by an amount not to exceed the maximum allowed. lf the final computation requires, the tax rate will lowered.
21
governmental fund types with estimated expenditures 6f g 492,285,899 and This budgel conlains proprietary ffilswiiGtr-fr-atedexpensesof 90,620,076
6
Copies of this budget have been filed for public record and inspection in the offices enumerated in NRS 354.596 (Local Govemment Budget and FinanceAct).
CERTIFICATION
APPROVED BYTHE GOVERNING BOARD Christine Vuletich (Printed Name)
Assistant Counly Manager (Title)
certi$ that all applicable funds and financial operations of this Local Government are listed herein
Signed
Dated:
3C'FMI,IEbTUEIIbTARIIVT Date and
Time
-----
5/23/'17 10:00 AM
Place: Washoe County Commission Chambers
Publication Date
May 13,2017
1001 E. Ninth Street, Reno NV 89512
Page:
i
Schedule 1 Last Revised 01/13/2016 Form 4404LGF
WASHOE COU NTY'SAN EQUAL OPPORTUNITY EMPLOYER
COUNTY OFWASHOE BUDGET DOCUMENTS Fiscal Year 2017-2018 TABLE OF CONTENTS Page l.
INTRODUCTION
1. 2. 3. il.
ii
iii
SUMMARY FORMS
1. 2. 3. 4' 5. ilt.
i
Transmittal Letter Table of Contents Budget Message
-
Schedule S-1 Budget Summary - All Funds Schedule S-2 - Statistical Data Schedule S-3 -Property Tax Rate Reconciliation Schedule A and A-1 -- Governmental Fund Types, Expendable Trust Fund and Tax Supported Proprietary Fund Types Proprietary Funds Schedule A-2
-
5 9
GOVERNMENTAL FUND TYPES
1. 2.
Schedule B Schedule B
-
General Fund Special Revenue Funds
3.
Library Expanslon Animal Services Regional Communications SYStem Regional Permits SYstem lndigent Tax LevY Child Protective Services Senior Servlces Enhanced 911 Regional Public Safe$ Truckes River Flood Management Roads Special Revenue Central Truckee Meadows Remediation District Other Restricted Special Revenue Schedule B - Capital Projects Funds Capital Facilities Tax
20 21
22 23 24 25 26 27 28 29 30 31
32 eo 41
Parks Capital
4. 5.
10 19
Health
lv,
1
3 4
Capital lmprovements Fund Regional Permits System CaPital Schedule B Expendable Trust Funds Schedule C Debt Service Funds Washoe County Debt Servlce Debt Service: Special Assessment Districts
-
43 45 N/A 47 51
PROPRIETARY FUNDS
1. 2.
Schedules F-1 &F-2-- Enterprise Funds Building & Safety Utilities Golf Gourse Schedules F-1 & F-2 lnternal Service Funds Health Benefits Risk Management Equipment Services
-
53 55 57 59 61
63
SUPPLEMENTARY INFORMATION
1. 2. 3. 4. 5.
-
Schedule C-1 lndebtedness Schedule T - Transfer Reconciliation Schedule 30 - Lobbying Expense Estimate Schedule 31 - Existing Contracts Schedule 32 REV - Privatization Contracts il
65
69 N/A 72 76
WASHOE GOUNTY "Dedicated to Excellence in Public Service"
OFFICE OF THE COUNTY MANAGER 1001 E.9th Sreet P.O. Box 11130 Reno, Nevada 89520-0027 Phone: (775) 328-2000
Faxi 177s1328-2491 www,washoecounty.us
,8&1
Executive Summary of FY20L7-L8 Final Budget
Attached is the Fiscal Year 2017-2018 Washoe County Final Budget. The budget, summarized in Schedule A, is comprised of 21 Governmental Funds and six Proprietary Funds. The combined appropriations of Governmental Funds total $S4+,S0S,016 and operating and other expenses in the Proprietary Funds total $90,620,076. This Executive Summary provides a summary of broad economic and operating assumptions and trends used in the development of the County's budget. Economic Conditions As was the case last year, Washoe County's economy has continued
to exhibit strong growth. Looking
forward, we expect some normalization of trends, although a general slowdown in the US and global economy in the future always has the potential to decelerate growth in the region. Some of the economic measures pointingto the strength of the economy in Washoe County include: a
Washoe County's current unemployment rate is 4.6%, which is below the national rate of 4.9%. Since the beginning of 2011", when the County's unemployment rate was !3S%, more than 32,000 jobs have been created and total employment in the County has increased t7% over that
time. a
Per capital personal income in Washoe County rose 6.3% in 2015.
a
As a result of these income trends and overall economic activity in the region, taxable sales throughthefirsthalf of FiscalYear20L6-t7were9.2% higherthan lastfiscalyear.
a
Reflecting a growth in business demand, the Reno-Tahoe lnternational Airport has added a number of new flights connecting Reno to other regions, and airport passenger growth in 20L6 was 6.4% higher than 2015.
The County is mindfulthat certainly some of the growth experienced the last three years likely reflects a temporary shift up in business expenditures and overall spending due to the development of major industrial plants in the area and associated residential construction to fill the current housing gap in the area. This growth, termed by many as the "Tesla effect", will eventually come to an end and growth will normalize in the region, but we do not expect that to occur in Fiscal Year 2017-18. Additional possible
headwinds for the national economy include rising interest rates, a resulting slowdown in consumer demand and GDP, potential trade wars if the new administration aggressively pursues protectionist policies, and rising healthcare costs and/or disruptions to the healthcare industry. ln the local economy, a lack of affordable housing in the region could stymie businesses coming to the area for affordable labor costs. Despite the continued improvement of Washoe County's economy and rising home values, the County's main General Fund source of revenues and single greatest source of revenue overall, propefty taxes, will
not track this groMh. At the same time, the increased population in Washoe County and new
WASHOE COUNTY
"Dedicated to Excellence in Public Serv/ce"
OFFICE OF THE COUNTY MANAGER 1001 E.9th Sreet P.O. Box 11130 Reno, Nevada 89520--0027 Phone: (775) 328'2000
'
Fax:.
,861
(775)328-2491
www.washoecountY.us
development carries with it a demand for services, which will place a strain on county services due to the lack of commensurate revenue growth. A further discussion of revenues follows in the next section. Costs of Maior Countv Disasters in Fiscal Year 2016-17
This fiscal year, Washoe County has experienced three natural disasters: the Little Valley Fire, the January flooding of the Truckee River and the North Valleys Flooding. For each of these events, staffs from the County, Truckee Meadows Fire Protection District and other partner agencies were pressed into service to respond to these incidents, which continues in the case of the North Valleys Flood. Residents of the North Valleys continue to require assistance and County road crews, along with the State and other agencies, continue with mitigation efforts including pumping water from neighborhoods surrounding Swan Lake, checking culverts and other infrastructure on their status, and maintaining the newly constructed HESCO wall around Swan Lake. We have also begun planning for the shoft- and long-
term recovery phases forthese areas. The County's direct costs for these three incidents so far this fiscal year total S1.ZS million and this does not include the costs of repairs which could reach 57 million or more. Although we expect
reimbursement of up to 75% of eligible response and repair costs from FEMA for the two floods, which were declared federal disasters, the County will still need to pay for the costs of those repairs prior to reimbursement. Finance
stalf is formulating a financing plan to cover these disaster costs. This plan may include:
(a) using the full amount of the General Fund contingency account this fiscal year and possibly in Fiscal Year 2017-18 as well, (b) accessing the County's Sg million stabilization accoun! which was established pursuant to State law to cover costs of natural disasters, (c) using available fund balance in the County's capital funds and (d) possibly deferring scheduled capital projects as a last resort. As noted later in this executive summary, Washoe County has taken a fiscally conseruative approach to the Fiscal Year 20171-8 budget in light of the repair costs that the County will need to pay in advance and, in the case of costs
not reimbursed by FEMA or the State, will have to absorb. Overview of General Fund Budget Revenues and Other Sources:
Approximately 80% of the County's General Fund revenues derive from two sources: the ad valorem property tax and Consolidated Tax ("CTAX"). For the second year in a roq the residential property tax cap, which sets how much a property owne/s bill can increase in a year, is below the statutorily estabtished cap of 3%. The cap is based on the general cap which is the maximum of either: (a) two times the increase in the Consumer Price lndex (CPl) for the preceding calendar year or (b) the average of the percent change in assessed valuation for the coming year and the percentage change of the preceding nine years. The maximum property tax cap for residential properties is 3%. Based on the State's calculation that the average percent change in assessed valuation in Washoe County is negative, the formula is set this year as two times CPl, which results in a cap of 2.6%. Fortunately, new development is estimated to generate an additional !.7%to property tax revenues. As a result, total County property taxes are projected by the State Department ofTaxation to increase 4.3% IV
WASHOE GOUNTY
OFFICE OFTHE COUNTY MANAGER 1001 E.9th Sreet
PO. Box 11130
"Dedicated to Excellence in Public Seruice"
Reno, Nevada 8S520---0027 Phone: (775) 328-2000 Fax: (775)328-249'l www.washoecounty,us
to $195.5 million, which is still below the peak for property tax revenues in Fiscal Years 2008-09 and 2009-10. This includes the net amount of AB 104 property tax revenues to be received by the County. After increasing 8.L% in Fiscal Year 2015-16, the Consolidated Tax is projected by County staff to increase 7.S%in Fiscal Year 2016-17 and then slow to 6.0% in 2017-!8.
Overall, General Fund revenues are budgeted
to
increase 5.t%
in
Fiscal Year 2Ot7-L8 from
5316.34 million to 5332.54 million. General Fund Revenues and Other Financing Sources FY16
Actual
FY17
Adopted
FY17 Estimates
FY18 Final
Revenues
S!sz,z37,z3o g,96!,644
$L52,347,230 9,965,404
$L6L,760,423
8,489,4L1 103,150,525
103,150,525
102,775,700
L08,942,685
L2,744,0!5
20,802,029
20,803,637
21,638,963
24,125,103
18,949,320
].]9,372,050
20,064,285
Fines and Forfeitures
6,796,176
7,50L,750
6,923,972
6,991,550
Miscellaneous
4,570,844
3,738,420
1,340,951
3,647,349
308,672,092
3t6,34O,9L7
313,528,943
332,537,455
Taxes Licenses and Permits CTAX
lntergovernmental Charges for Seruices
Subtotal
S148,796,018
g,602,200
Other Fin. Sources
829,646
5,000
5,000
5,000
Transfers ln
213,686
475,704
475,704
332,40O
Total
$3og,7ts,4z4 $31.:6,921.,621 $314009,647
$332,874,855
Expenditures and Other Uses
The General Fund is the primary operating fund of the County and encompasses operations such as public safety; judicial functions such as District Court, the four justice courts in Washoe County, the District Attorney and public defense; general government and finance functions; library services; parks and recreation; social services; and many otherfunctions.
Total budgeted expenditures and transfers out for Fiscal Year 2Ot7-18 are 5332,874,855 which is an increase of 4.6% over budgeted expenses in Fiscal Year 2016-17 of 5318,403,323. Salaries and benefits remain the largest category of expenditures and total $236,107,673, or 82% of expenditures excluding transfers out. The County has multi-year agreements with all of its employee associations that include a cost-of-living adjustment (COLA) of 3.5% effective July 1, 201-7, which has been budgeted. The County's agreements with its employee associations require all new employees to be enrolled in the County's high-deductible health plan for the next two years, which should help in containing health insurance costs. The County's budget includes a $2,000 annual Health Savings Account (HSA) contribution for employees in the high-deductible health plan and an assumed cost increase for all health insurance
v
WI\SHOE COUNTY
OFFICE OF THE COUNTY MANAGER 1001 E.gth sreet
"Dedicated to Excellence in Public Service"
P.O. Box 11130 Reno, Nevada 89520--0027 Phone: (775) 328-2000
Faxi (775)328-2491 ,861
www.washoecounty.us
plans effective January 1, 2018. The County's retirement contribution rates to NVPERS for general employees and safety employees remain aI28.OO% and 40.50% of annual salaries, respectively. General Fund Expenditures, Transfers Out & Contingency (Uses) FY16
Actual
FY17
Adopted
FY17
Estimates
FY18 Final
Expenses Salaries and Wages
$t38,gzt,z^o
St42,os4,z9!
Employee Benefits
82,L21,659
Services and Supplies
57,438,626
$],4B,Ls6,7zB 87,950,945
48,489,694 495,223
49,775,797 379,909
50,151,007 402,048
CapitalOutlay Subtotal
279,398,2L8
275,034,316
274,583,L49
286,660,728
Transfers Out
28,178,359
41,869,OO7
42,602,232
43,933,234
L,5oo,o0o
775,000
2,28O,893
Contingency
Total
916,692
83,995,108
$L41-,1or,4s7 83,385,996
$3o7,s76,s77 $318,4og,gzg $317,960,381
$332,824,8ss
ln addition to the devastating natural disasters this fiscal year, the County faces a number of unknowns headed into next fiscal year. These include potential fiscal impacts of state legislation, possible repeal and/or modifications to federal healthcare programs, federal cutbacks to other programs like Community Development Block Grants (CDBG) that could impact the County and its partners, various pilot programs now underway at the courts, and county detention center costs. ln light of these unknowns and the County's future repair and mitigation costs for the three natural disasters that hit the County this fiscal year, the Fiscal Year 2017-L8 Final Budget takes a fiscally cautious approach to funding new county programs or positions in the General Fund. Rather than fund new programs and positions that require additional General Fund monies, the Final Budget includes a $780,993 increase to the General Fund Contingency Account increasing this account from $t,s00,000 to $2,280,893. Depending on the ultimate status of the above unknown issues and if the County is able to cover disaster-related costs from other sources, the County will consider a midyear review to determine if any of the Contingency Account balance can prudently be used to finance critical operational needs in the General Fund, Consequently, the Final Budget only includes funding in the General Fund for new operating costs that are offset by additional revenues or cost offsets in other areas or for reclassifications for current county employees. As a result only six (6) new positions in the General Fund are authorized. General Fund budget requests that are covered by additional revenues or cost offsets in other areas include: a
Additional funding ofthe Sober 24 drug and alcohol testing center based on expected revenues that are based on current trends
VI
WASHOE COUNTY
OFFICE OF THE COUNTY MANAGER 1001 E.9th Sreet
P.O. Box 11130
"Dedicated to Excellence in Public Serylce"
a
Reno, Nevada 895204027 Phone: (775) 328-2000 Fax: (775) 328-2491 www.washoecounty.us
The consolidation of the Planning Division of the Community Seruices Department and Building
and Safety Division, which includes the reclassification of Deputy Building Official Examiner Supervisor, to improve coordination of development services reviews a
to
Plan
Three new positions, an Assistant Medical Examiner, Forensic Medical Transcriber and Medicolegal lnvestigator/Technician, for the Medical Examine/s Office in response to rising case volumes both within Washoe County and from client agencies located outside the county. This is part of a multi-year plan to seek accreditation of the Washoe County Regional Medical Examiner's Office.
a
Two pre-trial seruices officers for the District Court, which are funded from cost offsets in other areas of the Second Judicial District Court budget
a
Extension of the operating days this summer for Gaspari Park
Total sources and uses for the General Fund are balanced for the Fiscal Year 2Ot7-1.8 budget as shown below:
GeneralFund Summary FY15 Actual
Revenues
Other Fin. Sources
FY17 Adopted
FY17 Estimates
FY18 Final
S3oB,67z,ogz 829,646
$316,340,917 5,000
S313,s28,943 5,000
$332,537,45s
273,686
475.704
475.704
332.400
Transfers ln
5,000
Total Sources
309,7L5,424 316,82L,62L 314,009,647
Expenses
279,398,2L8
275,034316
274,583,149
286,403,497
28,178,359
41,869,007
42,602,232
43,933,234
1.500.000
775.OOO
2.538.124
Transfers Out Contingencv
$go7,st6,s77 $318,403,323 $g1z,g6o,gg1
Total Uses
Surplus/(Shortfall)
$
2,138,847
S
(1,5s1,702)
S
(3,950,734)
332,874,855
$332,874,9ss
S.
Washoe County's current policy is to maintain an unrestricted General Fund balance of 10 to 17 percent. The Final Fiscal Year 2017-t8 Budget estimates the General Fund will have a total ending fund balance as of June 30,20t7 of 549,487,865. This is the estimated beginning fund balance for FiscalYear 20L7-18. After factoring in a Sg million stabilization fund reserve and $750,000 guarantee for baseball stadium
debt, the estimated unrestricted General Fund balance as of June 30, 2O!7, is 45,737,865, which represents
t4A%of estimated
expenses and transfers out not including capital outlay.
The County's General Fund budget
for
Fiscal Year 2017-18 is balanced
sources equaling expenses and transfers
with revenues and other financing
out. The estimated unrestricted General Fund vil
balance as of
WASHOE GOUNTY
OFFICE OF THE COUNTY MANAGER
E.9lh Sreet P.O. Box 11130 Reno, Nevada 89520-0027 '1001
"Dedicated to Excellence in Public Service"
Phone: (775) 328-2000
Faxi 1775)328-2491 wwwwashoecounty.us
June 30,2018, is therefore 545,727,8A5, which represents 13.8% expenses and transfers out not including capital outlay.
of budgeted Fiscal Year 2017-tB
Special Revenue Funds
These funds account for specific revenue sources which are legally restricted to be expended on specified purposes only. Major functions that are budgeted within special revenue funds include the County Health District, Regional Animal Services, the Roads Fund, and Human Services (senior services, child protective services and indigent services). Budgeted expenditures and transfers out of Special Revenue Funds total $t74,467,754. This is an increase of S3.8 million, or 23% from the current adopted budget.
Additional positions and programs funded in special revenue funds include: a
Two additional youth advisors for the Juvenile Services Department (5156,642 offset by State funds)
to be funded from the
a
A dedicated department systems technician for the Recorder's Office, Recorder Technology Fund ($7409a)
a
Two new project manager positions for management of the County Capital lmprovement Plan (ClP). With the retirement of several bond series this fiscal year, the General Fund transfer to
will increase from $5 million to $7.7 inillion in Fiscal Year 2Ot7-!8. Additional project management support is needed to implement budgeted capital projects and maintenance projects included in the operating budget as well as to coordinate the millions of flooddamaged repairs over the next several fiscal years ($245,158 funded from CIP)
the
a
CIP
A new Health Educator ll position for the Health District (588,642 offset by Health District fees)
lncreased funding in the Roads Fund to cover purchase of new heavy equipment and other costs ($261,992 offset by ad d itiona I fu el taxes) a
Additional equipment for Animal Services' vehicles (5250,000 which is funded from increased revenues and fund balance) Summary of Governmental Funds
BeginningFund
Contingency +
OtherFinancing
Balance Revenues Sources
Expenditures
Transfers
0ut
Ending Fund Balance
Governmental Funds General Fund
49,487,866
33e537,455
337,400
286,660,728
45,214,!27
49,487,866
Special Revenue Funds
413010e4
t31,420,7W
33,232,054
170,577,165
4054,990
33,225,694
Capital Project Funds
22,559,!M
g,1g6,oo3
9,067,2W
22,990,535
1,950,0m
74,877,772
&305,569
17,957,471 54219,177
tu,179,80L
7,2y,6y
DebtService Funds Total
122,0L6,72!
-l,28qa 476,n4,865
49p43124 494285,899
vilr
..6.,594,469
WASHOE GOUNTY "Dedicated to Excellence in Public Service"
OFFICE OF THE COUNTY MANAGER 1001 E.9th Sreet P.O. Box 11130 Reno, Nevada 89520-0027 Phone: (775) 328-2000
Fax:1775)328-2491 www.washoecounty.us
Proprietary Funds Proprietary funds for Washoe County consist of three enterprise funds (Building and Safety, Golf Course and the Utilities Fund) and three internal service funds (Equipment Services, Health Benefits and Risk
Management). Overall, budgeted operating and non-operating expenses of these funds total $90,620,076. This is a decrease of $1.68 million over budgeted expenses in Fiscal Year 2016-17 of $92,303,792. Significantchangestoproprietaryfunds'budgetsinFiscalYear20lT-!Sinclude: a
An additional clerical position in the Health Benefits Fund to assist existing staff in serving the growing number of retired employees and to provide continued education on cost-saving programs like the high-deductible health plan ($69,340)
a
An additional Utilities Fund Environmental Engineer I in the Utilities Fund (SL20,916)
a
A decrease of S1.8 million in operating expenses for the Health Benefits Fund is expected due to a shift in enrollments from the HMO and PPO medical plans to the high deductible health plan.
Much of these cost savings are offset by the County's increased HSA contributions to employees, but the HSA contributions are budgeted at the department level and do not flow through the Health Benefits Fund. a
With the execution of a new contract for a full turn-key operation at Washoe Golf Course, the Golf Fund's budget has decreased 5520,000. Summary of Proprietary Funds Operating
Operating Non-Operating Non-Operating NetOperating
Revenues
Expenses
Rev
19,897,!24
56328s8
70,314,287
L,295,795
Expenses Transfers
Net lncome
Proprietarv Funds
1&560,283
Enterprise Funds lnternal Service Funds
Total
87,898,225
90,21!,417 6,934,653
408,665
3,892,352 320,450
408,665
4,2n802,
Conclusion Washoe County's Fiscal Year 2018-l-8 Final Budget reflects a prudent and fiscally careful approach which weighs the service needs of county residents and businesses against future disaster-related repairs that will need to be completed over the next several years. While up to 75% of these recovery costs should ultimately be reimbursed by FEMA, the County will need to advance the costs of these capital projects prior to FEMA reimbursement, which could potentially take a number of years. Also, even though the County's Sg million stabilization account can be tapped to cover some of these costs, the County will also need to replenish this account ahead of future possible disasters or economic downturns.
ln addition, a new federal administration and possible State legislation later this year could lead to to the programs provided by the County and many of its partners. All of
changes and fiscal impacts
tx
L
W\SHOE GOUNTY "Dedicated to Excellence in Public Seruice"
OFFICE OF THE COUNW MANAGER 1001 E.9th Sreet P.o. Box 11130 Reno, Nevada 89520-0027 Phone: (775) 328-2000 Faxt (775)328-2491 www.washoecountY.us
these potentialities demonstrate the soundness of the County's approach to fiscal sustainability by funding ongoing expenses with recurring revenues, and maintaining strong reserves; without these reserves, the County could be facing difficult choices such as budget cutbacks. Headed into Fiscal Year 21t7-t8, the costs of the three natural disasters we faced this fiscal year and state and federal unknowns will necessitate building the County's contingency account in Fiscal Year 2017-18, rather than immediately funding many needed new or expanded programs. While difficult, this is the most prudent approach while these multi-million dollar unknown impacts exist. We continue to be mindful of the long-term impact of operating budget increases and the need to operate within existing resources. Despite these challenges, Washoe County will continue to maintain a strong and healthy fund balance Fiscal Year 20L7-L8 and is committed to providing quality customer service for its residents while responding to and facilitating new development in the region. The County has not increased taxes once again this year and shares the highest bond ratings, AAfAa, in northern Nevada. The decision to withhold funding for above-base General Fund budget requests for now will provide the County with the flexibility to manage possible future impacts described above and begin the funding of the disaster
for
recovery phase in 2Ot7-!8. Respectfully submitted,
)6.2r,.; Christine Vuletich Assistant county Manager
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FULLJIIME EQUIVALENT EMPLOYEES BY FUNCTION ACTUAL
EST]MATED
PRIORYEAR
CURRENTYEAR
BUDGETYEAR
ENDING 06/30/2016
ENDING 0613012017
ENDING 06/30/2018 305.8
General Govemment
293.3
30'1.7
Judicial
495.8
512.3
514.0
Public Safety
908.1
995.9
1,005.5
Public Works
135.8
137.4
't37.0
0.0
0.0
0.0
Health
150.2
163.5
158.6
Welfare
274.',|
315.7
326.2
Culture and Recrealion
209.6
166.4
165.7
0.0
0.0
0.0
2,466.7
2,592.9
2,612.8
20-5
28.1
28.8
Hospitals
0.0
0.0
0.0
Transit Systems
0.0
0.0
0.0
Airports
0.0
0.0
0.0
Other
0.0
0.0
0.0
15.4
24.1
23.7
Sanitation
Community Support TOTAL GENERAL GOVERNMENT Utilities
Building and Safuty
Golf
7.0
7-3
0.3
TOTAL
2,509.6
2,652.4
2,665.6
Employees'Retirement Contribulion is paid by: Employee ( ) Local Govemment (X) (For other than Police and Fire Protection Employees)
797 OF JULY 1 POPULATION * Population reported by the State ln document B-1 'Flnal Populalion
Assessed Valuation Excluding NPM
14,339,377,327
15,429,637,750
1
6,1
32,375,866
3,333,598
2,689,44S
4,294,866
14,342,710,925
15,432,327,199
16,1 36.670,732
Net Proceeds of Mines TOTAL ASSESSED VALUE
't6
441
IAX RATE General Fund
1.1096
1.1096
1.1295
Special Revenue Funds
0.1700
0.1700
0.1700
Capital Prdects Funds
0.0500
0.0500
0.0500
Debt Service Funds
0.0349
0.0349
0.0150
Enterprise Fund
0.0000
0.0000
0.0000
Other (AB 104)
0.o272
0.0272
o.0272
1.3917
1.3917
1.3917
TOTALTAX RATE *Use the population
by the state in March each year.
WASHOE COUNTY SCHEDULE S-2 STATISTICAL DATA Page 3
Schedule S-2 1t13t2016
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B3 A ' 6J;<
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E5
2 EE E rr
(2)
(1)
ESTIMATED CURRENT
(4) (3) BUDGET YEAR ENDING 6/30/2018
ACTUAL PRIOR YEAR ENDING YEAR ENDING
REVENUES
Ad valorem General Detention Facility lndigent lnsuranca Program
AB 104
6/302016
613012017
130,127,887
133,443,789 10,427,612 2,020,855 2,432,851
10,'180,195
10,873,961
2107,457
141,951,551 10,873,961
2,586,695
2,107,357 2,651,459 1,053,678 2,697,417
151,922,230 425,000 152.347.230
161.335.423 425.000 1 61.760.423
161.335,423 425,000 161,760,423
826,823
830,060
4,273,927 238,766 266,872
4,482,000 245,000 254,600 677,800 517,500
840,000 4,715,000 245,000 254,600 677,800 635,000 't,100,000
'148.383.116
Room Tax SUBTOTALTAXES
412,902 148.796.018
Franchise Fees-Gas Liquor Licenses Local Gaming Licenses Franchise Fees-Sanitation Franchise Fees-Cabte Television County Gaming Licenses AB 104 - Gaming Llcenses Nonbusiness Ucenses and Permits
141,951,551
FINAL APPROVED
2,6s1,459 1,053,678 2,697,417
1,972,921 2,432,664 1,143,s83 2,525,303 563
China Springs support Family Court NRS 354.59813 Makeup Rev. SUBTOTALAD VALOREM
LICENSESAND PERMITS Business Licenses and Permits Business Licensss Business Licenses/Elec and Telcom
TENTATIVE APPROVED
611,651
456,824 1,109,709 213,560 318,520
'1,010,428
1,'t00,000 285,000 1,397,644 '175,000
180 1,618
200 600
175,000 200 300
8.489.411
9,965,404
9.602.200
170,951
Maniage Aflidavits Mobile Home Permits Other SUBTOTAL LICENSES AND PERMITS INTERGOVERNMENTAL REVENUE Federal Grants Federal Payments in Lieu of Taxes Federal lncarceration Charges State Grants State Shared Revenues State Gaming Licenses - NRS 463.380 and
234,300 725,000
130,525
128,500
128,500
3,408,850
3,446,375
3,446,375
4,001,281 138,124
3,500,000
3,500,000
146,986
146,986
840,000 4.715,000 245,000 254,600 677,800 635,000 1,100,000 234,300 725,OOO
175,000
2N 300 9.602.200
128,500 3,446,37s 3,500,000 146,986
561,611
627,750
692,640
692,640
SCCRT-A8104 Makeup
1
1,831,587
12,691,27s
13,452,750
13,452,750
Consolidated Taxes
95,605,303
102,775,700
108,942,685
28,458
48,000
48,000
108,942,685 48,000
214,7s1
223,712
223,712
30.581.648
130.581.648
RPTT-AB104
State Edraditions Local Contributions: Miscellaneous Other Govemment Raceipts SUBTOTAL INTERGOVERNMENTAL REVENUE
'188,801
11
CHARGES FOR SERVICES General Government Clerk Fees Recorder Fees
Judicial Clerk's Court Fees Other SUBTOTAL
(gl 461101-461766)
1
107,763
100,000
100,000
100,000
2,205,334
2,253,500
2,253,500
2,253,500
8,043
2,525
2,000
2,000
1,738,000
1,700,000
1,700,000
1,253,345 s63,857 15.795.499
7,029,182 380.209
7,664,904 244.054 1 1,964.458
7,664,904 244,054
PTx Commission NRS 361.530 Building and Zoning Fees Other SUBTOTAL
123.579.337
1,6s7,157
Map Fees
central SeMce billings
5.894,540
1
399,736 1,476,323 1.876.059
1
1,503,416
400,000 887,346
450,000 893,300
1,287.346
1.343,300
WASHOE COUNW (Local Govemment) SCHEDULE B - GENERAL FUND
't
1,964,458
450,000 893,300 1.343.300
Paga 10 Schedule B-8 111312016
(2)
(1
ESTIMATED CURRENT YEAR ENDING YEAR ENDING 6/30/2016 6t30120't7
REVENUES
(4) (3) I BUDGET YEAR EN DtNG 6/30/20't8
TENTATIVE APPROVED
FINAL APPROVED
Public Safety
Police 324,065
Sheriffs Faes Others Conections Protective Services
4,565,204 25,135 290,975 5.205.379
SUBTOTAL
Welfare
339,802 6,413
Cultural and Recreation
901,951
Public Works
SUBTOTAL CHARGES FOR SERVICES
24,125,103
410,000 4,900,140 15,000 380,000 5.705.140
410,000 4,900,140 15,000 380,000 s.705.140
297,382 2,500 882,766
255,315 2,500
255,315 2,500
793,572
793.572
19.372.050
20.o8r'..285
20.064.285
410,000 4,613,640 (s,000) 380.000 5.398.640
FINES AND FORFEITS
Fines Library Court Penalties Forfeits/Bail SUBTOTAL FINES AND FORFEITS
90,000
90,000
1,854,1 50
1,854,1 50
6.796.176
3,045,400 1,892,000 6.881.550
3,045,400 1.892.000 6.881.550
1,612,335 1,135,162
1,822,030 (2,221,967)
1,822,030
1,822,030
48,789
48,789
'1,816,418
MISCELLANEOUS lnvestrnent Earnings Net increase (decrease) in the fair value of Renls and Royalties Contdbutions and Donations from Private Sources
71,465
51,692
1,751,882
1.689.19s
1,776,53;
1.r/6,530
4,570,844
1.340.950
3,647.349
3,647,349
308.672.092
313.528.943
332.537.45s
332,537,455
213,686
475,704
332,400
332.400
829,646
5,000
5,000
5,000
1.043.332
480.704
337,400
337,400
51.299.752
53,438,599
49,487,866
49.487.866
361.015.176
367.448.246
382.362.721
382.362.721
Other SUBTOTAL MISCELLANEOUS SUBTOTAL REVENUE ALL SOURCES
90,000 1,786,614 3,243,989 1,803,369 6,923,972
87,674 1,675,19s 3,216,889
OTHER FINANCING SOURCES
ln
(Schedule T) Operating Transfers Health Fund lndigent Tax Levy Fund Child Protective SeMces Fund Senior Services Fund Other Restricted Special Revenue Fund Gapital Facilities Tax Fund Capital lmprovements Fund Water Resources Fund colfCourse Fund Health Benelits Fund Risk Management Fund Truckee River Flood Management Project Accrued Benefits Fund Equipment Servlces Fund
Other Proceeds from asset disposition lnsurance Reimbursements SUBTOTAL OTHER FINANCING SOURCES TOTAL BEGINNING FUND BALANCE Cumulative Effect of Change in Accounting Principle
@
WASHOE COUNTY
SCHEDULE B - GENERAL FUND
Pag6 11 Schedule B-9 111312016
(2)
(1)
ESTIMATED CURRENT ACTUAL PRIOR YEAR ENDING YEAR ENDING 613012017 6/30/2016
EXPENDITURES BY FUNCTION
ANDACTIUry
GENERAL GOVERNMENT FUNCTION Legislative - Commissioners (100'0) Salaries and Wages Employee Benefits Services and SuPPlies Capital OutlaY Legislative Subtotal
I
(4) (3) BUDGETYEAR ENDING 61301201t
TENTATIVE APPROVED
FINAL APPROVED
311,504 129,108 172,08s
314,395 181,276 218.287
349,358 198,406 23s,873
349,358 198,406 235,813
612.701
713,958
783,637
783,637
2,367,249 961,030 862,99s
2,441,182 1,336.946 1,114,04s
2,695,960 1,480,884 989,007
2,695,950 1,480,884 989,007
4,191,278
4.892.173
5.'165,851
5,165,851
1,877.153
487,168 270,665 942,355 45,000 1.745.188
487,168 270,665 942,355 45,000 1,745,188
304,91 5
1,682,604 966,873 324,622
1,739,746 s94,548 305,249
1,735,746 994,548 305,249
2.3'.t7.687
2,974,0s8
3.039.543
3,039,543
'l,138,492 528,842 396,343
1,144,274 699,205 384,739
1,238,203 746,968
1,238,203 746,968 474,962
2,063,677
2.228.217
2.460..l33
2,460,133
3,991,213 1,748,280 369,568
3,943,'183
4,1 89,281
4,217,6s3
2,343,770 483,074
2,472,266 490,479
2,480,620 4s3,753
Exec1llive
County Manager Department Salaries and Wages Employee Benefils SeMces and SuPplies Capital Outlay Execulive Activity Subtotal
(1
01-0)'
Elections Registrar of Voters (112-0) Salaries and Wages Employee Benefits Services and SuPPlies Capital Outlay Subtotal Finance Comptroller's Office (1 03-0) Salaries and Wages Employee Benelils Services and Supplies Capital OullaY Subtotal Treasurer (1 13-0) Salaries and Wages Employee Benefils Services and Supplies Capital Outlay Subtotal
504,892 192,339 644,692 53.509 't.395,432
1,406,548 606,224
442,774
252,695 1,181,684
474,962
Assessor (102-0) Salaries and Wages Employee Benefits SeNices and Supplies Capital Outlay Subtotal Finance Activity Subtotal
18,071
6.127.133 10.508.497
6,770,O27
7.152.027
11.972.e42
12.65'1.703
7,152,02' 12,651,703
1,206,517 490,800 511,418
1,213,340 642,493 516,528
1,259,345
1,259,345
663,1 1 6
663,1 16
440,566
440,566
2.227.945
2,372,36',1
2,363,028
2.363.028
801,556 382,490 61,804
834,609 502,658 s8,753
872,157 522,674 95,475
872,157 522,674 96,475
1.245.850
1.436.020
1,491,306
1.491.306
Other Human Resources (109-0) Salades and Wages Employee BanBfits Services and Supplies Capital Outlay Subtotal
19,2',11
Clerk (104-0) Salaries and Wages Employee Benefits Services and Supplies Capital Outlay NUED
@
WASHOE COUNry
SCHEDULE B . GENERAL FUND FUNCTION - GENERAL GOVERNMENT
Page 12 Schedul6 B-10 1l't312016
(1)
EXPENDITURES BY FUNCTION AND ACTTVITY Recorder ('111 Salafes and Wages Employee Benefits Services and Supplios Capital Outlay Sublotal Technology Services Deparlment (108{) Salaries and Wages Employee Benerits Services and Supplies Capital Outlay Subtotal Accrued Benefits (182010) Salaries and Wages Employee Benefits Services and Supplies Capital Outlay Subtolal
oPEB ('l82o2o)
(3)
tzt ESTIMATED CIJRRENT
ACTUAL PRIOR YEAR ENDING YEAR ENDING 6/30/2016 6t30t2017
|
(4)
BUDGET YEAR ENDING 6/30/20.18 TENTATIVE APPROVED
FINAL APPROVED 1,312,114 800,636
1,215,230 758,094 144,261
1,312,114 800,636
12,625 1,800,915
2.117.584
2.282,520
2,262,520
6,357,576 3,628,528 3,753,153
'1.122,845
542,298 123,147
149,771
'149,771
5,619,682
5,S30,270
2,428,O91
3,406,001
4,087,941
3,948,039
6,328,145 3,628,528 3,753.153
12.471.U8
13.284.310
13.709,828
13.739,258
2,138,888 37,519
2,500,000 47,920
2,500,000
2,500,000
2.176.407
2.547,920
2,500,000
2.500.000
336.134
*
Salaries and Wages Employee Benelits Services and Supplies
17,600,000
CaPital OutlaY
Subtotal
"
't7,680,000 Benelits catogoty.
Beglnning ln FY17, oPEB ls allocated to doparlmenls/tunds budgets within tho
Centrally Managed Activities (1s9'0) Salaries and Wages Employee Benefits Services and Supplies Capital Outlay Subtotal Other Activilies Subtotal
GENERAL GOVERNMENT FUNCTION SUBTOTAL Salaries and Wages Employee Benelits Services and Supplies
(s7,ooo)
(97,000)
1,552,316
1,320,024
1,443,871
1,443,871
1.552,316
691,024
1.346.871
1,346,87'l
1
22.449.218
23.673,553
23.702.983
20,60s,386
21,032,859
22,874,480
25,727.O21
11,'137,930
1
22,932,282 't1,787,O45
I,O87,232
9,734,056
9,321,761 45,000
41.S04.845
44.019,933
39,155,28
439,551 55.863.1 89
WASHOE COUNTY (Local Government) SCHEDULE B. GENERAL FUND
1,778,691
9,285,035 45,000 44.049.363
Pags l3 Schedule B-10
FUNGTION - GENERAL GOVERNMENT
1113120'.16
EXPENDITURES BY FUNCTION AND ACTIVITY
ESTIMATED CURRENT ACTUAL PRIOF YEAR ENDING YEAR ENOING 613012016
Dislrict Courts (120-0) Salaries and Wages Employee Benefits Services and Supplies Capital outlay District Courts Subtotal District Attomsy
(3)
(2)
(1)
613012017
9,564,669
'to,224,122
4,2s4,',131
5,S62,541
3,061,755
3,190,898
I
(4)
BUDGET YEAR ENDING 6/30/2018 TENTATIVE APPROVED
FINAL APPROVED
11,046,743 6,411,741 3,257,1s2
11,046,743 6,411,741 3,257,1s2
16.880.555
19.377,s61
20.715.636
20.715,636
12,078,552 5,225,704
12,244,439 7,032,769
1,230,506
'1,691,210
12,905,643 7,334,380 1,s64,509
12,905,643 7,334,380 't,564,509
9
2',t,804,532
21.804.s32
5,740,647 3,152,267
5,740,U7
425,737
5,517,015 3,051,133 678,252
547,161
3,152,267 s47,161
8,228,385
9.246.400
9.440.O7,
9,440,O74
1,379,717
140,524
1,590,266 850,880 18s,419
1,679,625 919,428 182,430
1,679,625 919,428 182,430
2,089,532
2.636.565
2,781,483
2,78't,483
1,146,051
1.310,014
1,310,014
1,310,014
1,146,051
1,310,014
1,310,014
1,310,014
11.464.028
13Jrr"9i8
13,531,571
6,652,378 3,633,339 819,649
(106{)
Salaries and Wages Employse Benelits Services and Supplies Capital Outlay Subtotal Public Defense Public D€fender (124-0) Sataries and Wages Employee Benelits Services and Supplies Capital Outlay Subtotal Alternate Public Defondsr (128-0) Salaries and Wages Employee Benelits Services and Supplies
18.534.762
5,563,518 2,235,130
569,351
20,968.4
t
capital Outlay Subtotal Conflict Counsel (129-0) Salaries and Wages Employee Benefits Services and Supplies Capital Oullay Subtotal Public Defense Subtotal
13.531.571
Justice Courts (125-0) Salaries and Wages Employee Bonefits Services and Supplies Capital Outlay
5,591,7ss 2,341,934 385,203 38,07'l
6,082,397
Subtotal
8,356,963
10.226.928
80,237 30,348 9,172
103,ooo 47,665 15,549
103,000 4s,585 25,323
105,785 45,585 25,323
119.757
166,214
173,908
176,693
(65a,000)
(574,000)
(s74,000)
(s5,oo0)
(ss,000)
(669.0001
(669.000)
35,108,239 20,304,189 7,866,672
37,554,035 21,496.740 7,611,238
37,556,820 21,496,740 7,6'11,238
63.279.100
66.662.013
66.664.798
lncline Constable (126-0) Salaries and Wages Employee Benelits Services and Supplies Capital Outlay Subtotal Centrally Managed Activities (199-0) Salaries and Wages Employee BenEfits SeMces and Supplies Capital Outlay Subtotal
3,349,201
795.330
(653,000)
JUDICIAL FUNCTION SUBTOTAL Salaries and Wages Employee Benefits SeMces and SuPPlies
34,258,448 14,656,598 6,402,948
JUDICIAL
55.356.065
1
t.105.366
6,652,378 3,633.339 8l 9,649 1
1,1
05,366
38,071
WASHOE COUNTY (Local Government) SCHEDULE B. GENERAL FUND FUNCTION . JUDICIAL
Page 14 Schedule B-10 111312016
(2)
(1)
EXPENDITURES BY FUNCTION
ANDACTIVIry
ESTIMATED CURRENT
ACTUAL PRIOR YEAR ENDING YEAR ENDINC 6/30/2016 6130t2017
(3)
(4)
I
BUDGETYEAR ENDING 6/30/2018 TENTATIVE APPROVED
FINAL APPROVED
PUBLIC Sheriff and Detention (150-0) Salaries and Wages Employee Benelits SeMces and Supplies Capital Outlay Shedff Subtotal Medical Examiner (153-0) Salaries and Wages Employea Benelits
SeMces and Supplies Capital Outlay Subtotal Police Activity Subtotal
58,868,929 36,501,175 16,488,876
s9,390,993 37,767,694
59,390,993 37,767,694
17,s71,030
17,723,21s
1,858.980
114,729,717
1,559,323 579,944 589,419
1,550,633 770,338 609,176
1,837,303 894,292 490,732
1,896,354 921.883 433,816
2,728,686
2.930,147
3.222.328
3.2s2.054
104,1 15,293
114.785.128
't'17.952.045
8,134,162 s,218,126 1,471,300
8,911,379 5,483,341
12.988.101
14.823.588
16.061.791
16,067,635
12.988.101
14,823.588
16,061,791
16.087.635
56,878,160 29,443,584 14,958,290 106,573 101.386.606
1 1
1
14.881.902
1 1
8.133.956
Fire Suppression (187-0)
Salaries and Wagas Employee Benefrts Services and Suppli€s Capital Outlay Subtotal "FY16 Fke Suppression included in Emerg Mgt (101-5) Juvenile SeMces Departmenl (127-0) Salaries and Wages Employee Benefts Services and Supplies Capital OuUay Subtotal Conections Activity Subtotal Protective SeMces Alternalive Sentencing (1 54-0) Salaries and Wages Employee Benefits Services and Supplies Capital Outlay Subtotal Emergency Manag€ment (1 01-5) Salaries and Wages Employee Benelils Services and Supplies Capital Outlay Subtotal
7,827,942 3,806,856 1,349,950 3.353
1,667,071
8,911,379 5,483,341 1,672,9',t5
780,735 400,222 312,629
780,736 400,222
19,350
696,466 380,329 208,004
7,816 832,584
1.284.799
1.493.587
1.498.108
129,850
319,021
48,881
134,703 575,844 43,534 1.O73.102
874,621 595,104
874,621 595,104 903,993 10,500 2,384.218
472,250 233,168 1
1,055,552 1,234,283
903,993 10.500 2.384.218
31 5,1
50
Public Administrator (159-0)
Salaries and Wages Employee Benelits Services and Supplies Capital Outlay Subtotal
661,678 302,800 40,515
733,792
769,456 466,724 60,485
769,456
442,531 56,790
1.004.993
1.233.1 13
1,296,665
1,296,665
WASHOE COUNTY (Local Government) SCHEDULE B. GENERAL FUND FUNCTION - PUBLIC SAFETY
466,724
60,485
Page 15 Schedule B-10 111312016
ACTUAL PRIOR YEAR ENDING 6/30/2016
EXPENDITURES BY FUNCTION AND ACTIVITY
Public Guardian (157-0) Salarles and Wages Employeo Benefits Services and Supplies Capital Outlay Subtotal
Centrally Managed Activities Salaries and Wages Employee Benefits SeMces and Supplies Capital Outlay Subtotal
ESTIMATED CURRENT YEAR ENDING 6130DO17
1,o81,232 488,026 54,049
(1
TENTATIVE APPROVED
68,6,l0,436 34,903,259
TOTAL
121.798.s60
18,167,125 117.742
PUBLIC WORKS FUNCTION Community Services (1 05{) salaries and Wages Employee Bensfits SeMces and Supplies Capital Outlay Subtotal
,880,
1,947,874
1 .947.874
7.122.344
7.124.865
7'l,417,965 44,114,502 19.508,462 43.534 135.084.463
5,340,932 3,125,5s8
5,189,241 2,336,437 8,275,596 97,S0s 15.899.178
4,S55,400
221.080 13.643.030
Centrally Managed Activities (1990) Salaries and Wages Employea Benelits Services and SupPlies Capital OutlaY Subtotal PUBLIC WORKS FUNCTION SUBTOTAL Salaries and Wages Employee Benofits Services and SuPPlies
5,189,24'l 2,336,437 8,275,596 97.905 15 899- 178
TBTOTAL WELFARE FUNCTION Human Services (retltled ln FYl5 from Social Services Salaries and Wages Employes Benefits Services and SuPPlias Capital outlay Subtotal
(17s-o) 577,178 278,547 649,175 1.504,900
FINAL APPROVED
1,167,682 690,192
s9{)
PUBLIC SAFETY FUNCTION SUBTOTAL Salaries and Wages Employee Benefits Services and Supplies
(4)
1,167,682 690,191 90,001
14,961
5.471.747
167
I
BUDGETYEAR EN DING 6/30/2018
667,300 98,472
1,1
1,823,307
Protective Services Sublotal
(3)
(2)
(1)
90,001
(503,000)
(s03,000)
(162,000)
(162,000)
(665.000)
(665.000
73,229,169 46,297,569 20,933,941 10.500
73,288,215
140.47',t.',t80
140.661.456
5,720,S97 3,358,784 5,095,658 346.s48 14.521.587
5,720,997 3,358,784 5,095,658 346.548
46,325,161 21,O37,575 10,500
14,521,987
(160,000)
(160,000)
(14s,000)
(14s,000)
(305.00(
(305.00c
5,560,997 3,358,784 4,950,658 346.548 14.216.9A7
5,560,997 3,358,784 4.950,658 346,548 't4.216.987
557,304 355,649 752,706
689,81 0
737,288
689,810 412,075 737,288
1.665.659
1.839.173
1.839.173
5,340,992 3,125,5s8 4,95s,400 221,080 13.643.030
4',12,O75
1 & NRS 428.2S5) Human SeMces - lndigent Services (179'4) (includes NRS 2,175,896 Salades and Wages s47,589 Employee Benelits 9.755,980 Services and Supplies Capital Outlay 12.969.788 Subtotal 428.295 Net Appropriation of lndigent Services (179-4) reflacts 4.5% increase per
Centrally Managed Activities (19s'0) Salaries and Wages
(14s,000) (80,000)
Employee Benefits Services and SuPPlies Capital Outlay Subtotal
(354,000) (22s,ooo)
AL
14 474 688
1.440.659
(354,000) 1.485.173
WASHOE COUNTY (Local Government) SCHEDULE B. GENERAL FUND FUNCTIONS - PUBLIC SAFETY, PUBLIC WORKS. AND WELFARE
(3s4,000) (354,000) 1.485.173
PagB 16
Schedule B-10 111312016
EXPENDITURES BY FUNCTION AND ACTIVITY
(3)
(2)
(1)
ESTITIATED CURRENT ACTUAL PRIOR YEAR ENDING YEAR ENDING 6/30/2016 613012017
|
(4)
BUDGETYEAR ENDTNG 6/30/2018 TENTATIVE APPROVED
FINAL APPROVED
FUNCTION
AND Library Department(l3C0) Salaries and Wages Employee Benelits Services and Supplies Capital Outlay Subtotal
380,4S9
5,451,493 3,022,140 851,417
5,714.656 3,163,491 875,640
5,714,656 3,163,491 875,640
7,879,577
9.325_050
9.7s3.787
9.753.787
2,268,225 1,005,562 1,190,920
2,410,605
2,579,944 1,407,650 2,260,501
2,579,944 1,407,650
6.248.0S5
6.248.095
5.232,430 2,266,648
Regional Parks and Open Space Department (140-0) Salaries and Wages Employee Benetits Services and Supplies Capital Outlay Subtotal
6
4.s59.327
centrally Manag€d Activities (lg9-0) Salades and Wages
1,326,01 8
2,276,071 't 15,295 6,127.989
(73,000)
Employee Benefits Services and Supplies Capital Outlay Subtotal
r73,000)
CULTURE AND RECREATION FUNCTION Salaries and Wages Employee Bonefits Services and Supplies FUNCTION
7,500,6s9
3,n2,209 1,571,419 94,616 12.438.904
7,789,098 4,348,158 3,127,488 11s,29s 15 380 039
(166,000)
(166,000)
(60,000)
(60,000)
(226,000)
(226.000)
8,128,600
8,128,600
4.571,140
4,571,140 3,076,',!41
3,076,14 t 15.775.881
WASHOE COUNry (Local Governmenl) SCHEDULE B. GENERAL FUND FUNCTION - CULTURE AND RECREATION
2,260,5O1
15.775.881
Page 17 Schedule B-10 111312016
(1)
EXPENDITURES BY FUNCTION YEAR
ANDACTIVITY
(2)
ESTIMATED CURRENT YEAR 6ts0120'|,7
(4) (3) I BUDGET YFAR ENDING
TENTATIVE APPROVED
FINAL APPROVED
PAGE FUNCTIONSUMMARY
13 General Govemment 14 Judicial
17 Public Safety 17 PublicWorks 17 Welfare 17 Culture and Recreation Community Support (181-0) Health and Sanltation (184-0) lntergovernmental Expenditures (19$'10) lndigent lns. Program - NRS 428.185 (180210) Chlna Springs Youlh Facility-NRS 628. Ethics Commission Assessment (180270) Groundwater Basins (1 80290)
-ALL
55,863,189 s5,356,065
41,904,84s 63,279,100
121,798,560 15,899,178 14,474,688 12,438,904 194,553
135,084,463 13,643,030 1.440,659 434,515
44,019,933 66,652,013 140,471,180 14,216,987 1.485,17s 15,775,881 269,761
1,970.244 1,159,454 21,021 17,200 205,162 279.398.218
2,020,855 1,155.223 25,000
2,107,357 '1,154,7s2 25,000
'15,380,039
44,049,363 66,664,7S8
140,561,456 14,216,987
1,485,173 15,775,881 269,761
2,107,357 1,154,792 25,000
215,420
21s,420
250,160
274.583.148
2A6.403.497
286.660.728
775,000
2,538.124
2,280,893
)cfixxxxxxx
775,000
2.538.',124
2.280.893
'10,076,856
9,796,856
9,516,855
9,5'16,856
71,412 148,000
71,4'.t2
847,237 1,406,782
Contingency for general use NRS Contingency for Fiscal Emergency BCC 5-lO-2011-NRS 35,1.61
CONTINGENCY (Not to exceed 3%
of
Total
OPERATING TRANSFERS Health Fund Animal Services Library Expansion Fund Regional Permits Fund Regional Permits Capital Fund Child Protective Seruices Fund
1,296,791
'1,347,237
847,237
1,420,282
1,481,782 16,948,493 5,150,000 5,598,494
1,406,782 17,71't,175 7,700,000 5,0s1,451
2,449,733
2,203,958
1,699,733
1,699,733
SUBTOTAL OPERATING TRANSFERS
28,178,359
42,602,232
43,933,234
43,939,234
SUBTOTAL OTHER USES
28,178,359
43,377,232
46,471.358
46,z',t4,127
307,576,577
317.960.380
332.874.855
332.874,855
53.438.599
49,487,866
49.487.866
49.487.866
361.015.176
367.448.246
3a2.362.721
Senior Services Fund lndigentTax LeW Capital lmprovements Fund Debt Service Fund Water Resources Fund Golf Course Fund Health Benefits Fund Equipment Services Fund Parks Capital Fund Roads Special Revenue Fund Building and Safety Regional Public Safety Training Genter Other Restricted Special Revenue Fund
TOTAL
RES & OTHER USES
TOTAL ENDING FUND BALANCE ERAL FUND AND FUND
6,716,481
5,181,589
17,711,',175
7,700,000 s,051,451
817,z',ts
4.000
WASHOE COUNTY (Local Government) SCHEDULE B SUMMARY - EXPENDITURES. OTHER USES AND FUND BALANCE GENERAL FUND -ALL FUNCTIONS
382.362.721
Page 18 Schedule B-1 1 11',t312016
RESOURCES REVENUE LICENSES AND PERMITS Nonbusiness Licenses and Permits
(3)
(2)
(1)
(4)
ESTIMATED BUDGET YEAR ENDING 6/30/201 CURRENT ACTUAL PRIOF FINAL TENTATIVE YEAR ENDING YEAR ENDING APPROVED 6t30t2017 APPROVED 6/30/2016
(
1,5s9,740
2.260.642
3,105,142
3.105,142
1.5s9,740
2,260,642
3.105.142
3,105, t42
s,778,698
5,870,253
5,598,366
5,548,059
208,165
228,759
228,759
228,759
1,064,635
1,O2',1,543
1,037,828
1,037,828
7.0s1,497
7,'120,55s
6,864,953
8,814,646
Health and Sanitalion
1,700,518
2,185,791
2,553,979
2,553,979
Reimbursements Subtotal
1.700,518
2.185.791
2.553.979
2,553,979
29,759 50.'t2s 79,885
16,050 s1,114 107,164
16,050 60,512 76.562
16,050 60,512
10,391,639
1',|.674j52
12.600,636
't2,550,329
10.076,856
9,796,856
9,516,856
9,516,855
10,078,231
9.796.856
9,516,856
9.5'16.856
2.268.505
2,967,844
2,933,936
2,933,936
22.738.376
24.43A.852
25-051.428
2,5.OO1.121
10,052,614 4,357,113 5,240,722
10,767,079 5,935,576 4,683,465 60,714 21.446,834
1
1,231,093 6,287,800 4,687,329 125,000 22.331.222
1
Subtotal INTERGOVERNMENTAL REVENUES Federal Grants State Grants Other Subtotal CHARGES FOR SERVICES
MISCELLANEOUS Contributions and Donations from Private Other Subtotal Subtotal Revenues OTHER FINANCING SOURCES Proceeds from Asset Disposition Operating Transfers ln (Schedule T) General Fund Subtotal Olher Sources BEGINNING FUNO BALANCE
76,562
1,375
EXPENDITURES HEALTH FUNCTION Public Health (202-0) Salaries and Wages Employee Benefits SeMces and SuPPlies Capilal Outlay HEALTH FUNCTION SUBTOTAL
62,001
19.712.450
OTHER USES CONINGENCY (Not to exceed 3% ofTotal ExP all
operating Transfers Out (Schedulo T) Regional Permits Fund Subtotal Other Uses ENDING AND
xxxxxxxxx
1,255,955 6,317,532 4,695,950 't25,000
22.394.437
xxxxxxxxx
58.081
58,081
100.271
100,271
58,081
58,081
100.271
100.271
2,967,844
2.933.936
2,6 1 9,934
2.506.4'13
22.738.376
24.438.852
25.051.428
25.OO1,121
WASHOE COUNTY (Local Govemment) SCHEDULE B - 202 FUND - HEALTH
Page 19 Schedule B-14 111312016
RESOURCES
ACTUAL PRIOR YEAR ENDING 6/30/2016
REVENUE
(3)
(2)
(1)
(4)
ESTIMATED BUDGET YEAR ENDING 6/30/201I CURRENT FINAL TENTATIVE YEAR ENDING APPROVED APPROVED 6t3012017
TAxES 2.658.535 2,6s8.535
Ad valorem Subtotal MISCELLANEOUS: Inveslrnent Eatnings Net increase (decrease) in the fair value
2,694,473 2,694,473
2.809.809 2.809.809
2,809.809 2.809,809
17,000
15,000
15,000
15,000
15,000
23,716 17,s43
(36,2e)
41,2s9
(1
Other
Subtotal Sublotal Rovenues
9.77s)
2,699,794
2,674,694
2,824,809
2.824.809
1.351.911
1,7'11.192
1.743.91 0
1.743.910
4.051,705
4.385.886
4.568.71S
4_568-719
768,164 302,724 1,053,787
864,799 456,001 1,102,066
918,300 488,937 1,096,370
sl 8,300 488,937 1,196,370
2.124.67s
2.422.867
2.503.607
2,603,607
OTHER FINANCING SOURCES Operaling Transfers ln (Schedule T) General Fund Public Works Construction Fund Debt Service Fund Subtotal Other Uses
BEGINNING FUND BALANCE TOTAL
USES EXPENDITURES CULTURE AND RECREATION FUNCTION Library Expansion
(204{)
Salaries and Wages Employee Benefits Services and Supplies Capital Outlay Subtotal Expenditures OTHER USES: CONTINGENCY (Not to exceed 3% ofTotal Expenditures all Functions) Operating Transfers Out (Schedule T) Debt Service Subtotal Other Uses
ENDING FUND BALANCE
AND FUND
xxxxlcxxxxx
xxxxxxxxxx
215,838 215,838
219,110 219.1'.|O
216.675 216.675
216,675 216,675
1.711.192
1.743.910
'1,848,436
1.748.436
4.051-705
4.385.886
4.568.719
4.568.719
WASHOE COUNTY (Local Government) SCHEDULE B - 204
FUND. LIBRARY EXPANSION
PagB 20 Schedule B-14 111312016
RESOURCES REVENUE
(1)
(2t
ACTUAL PRIOR YEAR ENDING
ESTIMATED CURRENT YEAR ENDING
613012016
613012017
(3)
(4)
BUDGET YEAR ENDING 613012018 TENTATIVE APPROVED
FINAL APPROVED
TAXES Ad valorem Subtotal LICENSES AND PERMITS Animal Licenses Subtotal
4,039,756 4,039,756
4.041.710 4.041.710
4.214.714 4.214,714
4,214,714
268.808 268.808
306.457 306.457
307.000 307.000
307.000 307,000
184,212 't84,212
203,352
203,000 203,000
203,000 203.000
100,000
100,000
4,2',14,714
INTERGOVERNMENTAL REVENUE Local Contdbutions Subtotal CHARGES FOR SERVICES Animal Services Subtotal FINES AND FORFEITURES AdminiskatMe Enforcement Fees Subtotal
203,352
100 100
MISCELLANEOUS: lnvestment Eamings Net increase (decrease) in the fairvalue of Contribulions & Donations Other
85,826 63,685 27,478 53.537
100,000 (125,569) 55.000
55.000
55,000
230,526 4.723.402
29,431 4.580.950
155,000 4.879.714
155.000 4.879.714
Proceeds from asset disposition Subtotal Other Sources BEGINNING FUND BALANCE
6.186.674
6.526.435
6.418.325
6.418.325
AVAILABLE RESOURCES
10.s10.076
11.207.385
1.298.038
.t'1.298.038
2,146,638 988,536 1,1 1 0,340 38,127
2,284,604 1,358,218 1,052,238 94,000
4.283,641
4,789.060
2,444,842 1,440,s29 1,430,776 350,000 5,666,147
2,444,842 1,440,529 1,430,776 350,000 5.666.147
xxxxxxxxxx
xxxxxxxxxx
5.631.89'l
Subtotal Subtolal Revenues OTHER FINANCING SOURCES Operaling Transfers ln (Schedule T) General Fund
1
USES EXPENDITURES.PUBLIC SAFEry FUNCTION Animal SeNices (205-0) Salaries and Wages Employee Benelits Services and Supplies Capital Outlay Subtotal Expenditures OTHER USES: CONTINGENCY (Not to exceed 37o ofTotal Expenditures all Functions) Operating Transfers Out (Schedule T) Dsbt SeNice Subtolal Olher Uses JND BALANCE AND
BALANCE
6.626.435
6.418.325
5.631.891
10.9 t0.076
1'1.207.385
I 1.2S8.038
1
1.298.038
WASHOE COUNTY (Local Govemment) SCHEDULE B - 205
FUND.ANIMAL SERVICES
Page21 Schedule B-14 111312016
(1)
RESOURCES
l2t
ACTUAL PRIOR YEAR ENDING 6130/2016
REVENUE INTERGOVERNMENTAL Federal Grants Local Government Contributions Subtotal MISCELTANEIOUS lnvestment Eamings Net lncrease (decrease) in the fair value of Reimbursements Other Sublotal Subtotal Revenues
(3)
(4)
ESTIMATED BUDGET YEAR ENDING 6/30/20'II CURRENT FINAL TENTATIVE YEAR ENDING APPROVED 613012017 APPROVED
1.687,145 1,687,145
1.555.S32
1.687.145 1.687.145
22,077
17,388
13,620
1
14,191
124,824)
36,268
(7,436)
13,620
13,620
1,555,932
1.521.932 1,521,932
3,620
't.558.200
1.548.496
1.700.765
1,700,765
1,@8,772
1.205.450
1.ffi7.402
1-067.402
3.166.971
2.753.946
2.76A.167
2-768.167
405,066 212,326 914,208 154.944 1.686.544
409,571
OTHER FINANCING SOURCES Transfer from General Fund Proceeds from lnsurance Recoverios operating Transfers ln (Schedule T)
BEGINNING FUND BALANCE RESOU
USES
EXPENDITURES PUBLIC SAFETY FUNCTION Reg Comm System Operations (210{) Salaries and Wages Employee Benelils Services and Supplies Capital Outlay Subtotal Expenditures
372,062 164,719 869,408 555,333 1,961,521
409,57
1
2'13.968
213,968 1,592,46s 60,000 2,276,005
1,s92,465 60,000 2,276,O05
OTHER USES:
CONTINGENCY (Not to exceed 3% of Total Expenditures all Functions)
xxxxxxxxxx
xxxxxxxxrc(
Operating Transfsrs Out (Schsdule T) Transfer to Public Works Construction Fund Subtotal Olher Uses
ENDING FUND
AND
1.20s.4s0
1.067,402
492.162
492,162
3.166.971
2.753.946
276A_167
2.76A167
WASHOE COUNry (Local Government) SCHEDULE B
.210
FUND - REGIONAL COMMUNICATIONS SYSTEM
Page22 Schedulo B-14 111312016
(1)
RESOURCES REVENUE INTERGOVERNMENTAL Local Govemment Contributions Subtotal
t2) ESTIMATED
ACTUAL PRIOR YEAR ENDING
CURRENT YEAR ENDING
6/30no18
6t3012017
152.472 152.472
313.266 313,266
CHARGES FOR SERVICES Other Fees Subtotal MISCELTANEIOUS lnvestment Earnings Net increase (decrease) in the fair value of Reimbursemenls Subtotal Subtotal Revenues OTHER FINANCING SOURCES General Fund Olher Restricted Special Revenua Fund Health Fund Operating Transfers ln (Schedule T)
BEGINNING FUND BALANCE
1,960 1,480
2,7@
(3)
(4)
BUDGET YEAR ENDING 6/30/20.II TENTATIVE APPROVED
FINAL APPROVED
152,472 152,472
152,472 152.472
164,818 164.818
164,818 164,818
2,700
2,700
(2,1 13)
3.440
587
2,700
2,700
155.912
313,853
3 1 9.990
319,990
71,412
71,4',t2
58.081
58.081
100,271
129,493
129,493
100,n1
100.271 100.271
152,905
156,221
314,901
314,901
438.31
5S9,567
735_163
735.163
282,090
284,665
284,665
284,665
282,090
284.655
284,665
284,665
1
USES EXPENDITURES GENERAL GOVERNMENT FUNCTION Reg Permits System (230-1) Services and Supplies Capital Outlay Subtotal Expendilures OTHER USES:
CONTINGENCY (Not to exceed 3% of Total Expenditures all Functions)
xxxxxxxxxx
xxxxxxxxxx
Operating Transfers Out (Schedule T) Regional Permits Gapital Fund Subtotal Other Uses
) BALANCE
COMMITMENTS
156,221
314.S01
450,497
4s0,497
438.31't
599,557
735-163
735.163
WASHOE COUNTY (Local Government) SCHEDULE B .230
FUND. REGIONAL PERMITS SYSTEM
Pago23 Schedule B-14 111312016
(2)
(1)
RESOURCES
TAXES: Ad valorem
Subtotal
ACTUAL PRIOR YEAR ENDING 6/30/2016
ESTIMATED CURRENT YEAR ENDING 6130120',17
(3)
(4)
BUDGET YEAR ENDING 6/30/201 TENTATIVE APPROVED
T
FINAL APPROVED
7.977.204 7.577,204
8.083.420
0.429.427
8,429,427
8,083,420
8,429,427
8.425,427
98.095
88,557
78.000
78,000
98,095
88,567
78,000
78,000
166,756
60,000
60,000
60,000
139,611
(13s,1 1 3)
INTERGOVERNMENTAL: Federal Grants
Subtotal CHARGES FOR SERVICES: Reimbursements
Subtotal MISCELLANEOUS: Investment Eamings Net increase (decrease) in the fair value of Other
Subtotal
Subtotal Revenues
3.394.000 3,314,887
3.322.000
3,322,N0
3.539.208
3.382.000
3,382,000
11.614,506
'11,486,874
11.889,427
11,889,427
16,948,493
17,7',t1,17s
17,711,17s
8,217,204
6.996.644 36.597.246
36.597.246
3,394,938
3,394,938
3,232,841
OTHER FINANCING SOURCES Operating Transfers ln (Schedule T) General Fund BEGINNING FUND TOTAL
9.215.698
6.996.644
20.830.204
36-652.571
2,OO9,O42
2,OO9,O42
12.613.000
2,649,649 1,523,287 24,807,451
27,138,437
26,771.237
12.613,000
28,980,387
32.542.417
32.175.217
USES
EXPENDITURES WELFARE FUNCTION lndigentAssistance (221) Salaries and Wages Employee Benefits Services and Supplies Capital Outlay
Subtotal Expenditures OTHER USES: CONTINGENCY (Not to exceed 3% ofTotal Expenditures all Functions)
xxxxxxnoc( xxxxxxxxxx
Operating Transfers Out (Schedule T) Capital lmprovement Fund Subtotal Other Usas
ENDING FUND BALANCE
367.200 367,200
675.539 675.539
8,217,204
6.996.644
4.054.829
4.054.829
20.830.204
35.652.571
36.5S7_246
36_597.246
WASHOE COUNTY (Local Government) SCHEDULE
8.221
FUND - INDIGENT TAX LEVY
Page24 Schedule B-14 1t1312016
(1)
(3)
(2) ESTTMATED
RESOURCES REVENUE TAXES: Ad valorem Subtotal LICENSESAND PERMITS Day care licenses Subtotal INTERGOVERNMENTAL: F€dsral Granls State Grants Subtotal CHARGES FOR SERVICES: Reimbursements Subtotal MISCELLANEOUS: Contributions and Donations from Private
(4)
BUDGET YEAR ENDING 6/30/201I
ACTUAL PRIOR YEAR ENDING
CURRENT YEAR ENDING
TENTATIVE
6t30n016
613012017
APPROVED
FINAL APPROVED
5,317,065 5,3,l7.055
5.388.947 5.388.947
5.619.618 5.619.618
5,619,618 5.619,618
19.460
22.500 22,500
22,500 22,500
22,500
19.460
19,617,s2s 16,654,622 36,272,147
23,386,183 17,460,228 40-846-411
18,521,554 17.100.066 35.621.620
20,541,093
4,192,000 4,192,000
1.549.500 1.549.500
3,237.000 3.237.000
3.492,000
45,000
45,000 8,969,031
7.965.822
22,500
18.205,066 38,746,1s9
3.492,000
45,000
26,339 6.274.869 6.301.207 52,101,879
9,014.031
9.014.031
56.821.389
53.514.769
8.010.822 55,891.099
Operating Transfers ln (Schedule T) General Fund Subtotal Other Sources
1,296.791
1-347.237
1,296,791
1-347.237
847.237 847.237
847,237 847,237
BEGINNING FUND BATANCE
3.796.720
7.100,876
7,323,963
57.195.390
65 26S 501
61.685.969
64.062.299
14,178,896 6,420,033
15,767,141
29,0S0,586
9,296,753 31,977,64s
17,377,956 10,208,560 28,503,819
17,377,956 10,206,560 28,753,819
5,000 49,694,515
57.04't.538
56.088.335
56.338.335
Relmbursements Subtotal Subtolal Revenues
8.S69.031
OTHER FINANCING SOURCES Proceeds from Asset Disposition
TOTAL USES EXPENDITURES WELFARE FUNCTION: Child Protective Services (228-0) Salaries and Wages Employee Benelits SeMces and Supplies Capital Outlay Subtotal Expenditures OTHER USES:
CONTINGENCY (Notto exceed 3% of Total Expenditures all Functions) Operating Transfers Out (Schedule T) Other Restricted Fund Capital lmprovement Fund Debt SeMce Fund Subtolal Other Uses
ENDING FUND BALANCE AND FUND
xxxxruOfixx
xxxxxxxxxx
400,000 400.000
504,000 400.000 904.000
400,000 400,000
400,000 400,000
7.100.876
7,323,963
s,197,634
7.323.964
57.195_390
65_269.501
61-685.969
64.052.299
WASHOE COUNTY (Local Governm6nt) SCHEDTJLE B - 228 =UND - CHILO PROTECTIVE SERVICET
Page 25 Schedule B-14
(1)
RESOURCES REVENUE TAXES: Ad valorem Subtotal INTERGOVERNMENTAL: Federal Grants State and Local Grants
(2',)
ACTUAL PRIOR YEAR ENDING 6/30/2016
CHARGES FOR SERVICES: Senior law project fees Program lncome Other Subtotal MISCELLANEOUS: Contributions and Donations Reimbursements Other Subtotal Subtotal Revenues OTHER FINANCING SOURCES Operating Transfers ln (Schedule T) General Fund Proceeds from Asset Disposition Subtotal Other Sources BEGINNING FUND BALANCE
61302:017
(3)
(4)
BUDGET YEAR ENDING 6/30/201
TENTATIVE APPROVED
8
FINAL APPROVED
1,404.905 1,404,905
1.404.S05 1.404.905
31
185.249 2,040,530
2,599 185,249 497.848
312,599 185.249 497,848
153,414 349.036 553,266
60,000 130,580 241,550 432,130
75.000 40,200 245,950 361,150
75,000 40,200 245,950 361,1 50
23,462 24,253 31.970 79,685
14,778 25,450 34,549 74,777
25,450 28,000 53.450
25,450 28.000 53,450
3,215,895
3.894.674
2,317.353
2,317,353
1,420,282
1,495,841
1,406,782
1,406,782
1,420,282
1.495.841
1.406.752
1,406,782
'1.347.237
1.329.262 1.329.262
1.U7.237
1,052,620
1,855,281
201,051
1.253.68'l
Subtotal
ESTIMATED CURRENT YEAR ENDING
50,816
382,998
670,768
839,342
s-o19_175
6.061.283
4.563.476
4.563.476
1,304,687 s84,178
1,438,570
'1,464,005
'1,464,005
804,160
869,738
869,738
2,430,154 29.389 4,348,407
2,979,211
1,568,248
1,568,248
5,221,941
3.90 t .991
3.901.991
USES EXPENDITURES WELFARE FUNCTION Senior Cenler (225) Salaries and Wages Employee Benefits Services and Supplies Capital Outlay Subtotal Expenditures OTHER USES: CONTINGENCY (Notlo exceed 3% of Total Expenditures all Functions)
xxxxxxxx)c(
xxxxxxxxxx
Operaling Transfers Out (Schedule T) General Fund Subtotal Other Uses ENDING FUND BALANCE AND
670,768
839,342
661,485
661,485
5-019_175
6.061.283
4.563.476
4.563.476
WASHOE COUNTY (Local Government) SCHEDULE B - 225
FUND. SENIOR SERVICES
Page26 Schedule B-14 111312016
(2\ ESTIMATED
(1)
ACTUAL PRIOR YEAR ENDING 6130n016
RESOURCES REVENUE
CHARGES FOR SERVICES: Enhanced 911 Fees Subtotal
1.602.155 1.602.155
MISCELLANEOUS: Reimbursements lnvestment Earnings Net lncrease (decrease) in the fair value of inveslments Subtotal
CURRENT YEAR ENDING 613012017
1.589.748 1.589.748
(3)
(4)
BUDGET YEAR ENDING 6/30/201 8 TENTATIVE APPROVED
FINAL APPROVED
1.614.732 1,614.732
1,613,000 1,613,000
14,400
(2,s18)
10,000
7,600
14,400
(2.918)
10.000
7,600
1.616.555
1.586.830
1.624.732
',l,620,600
BEGINNING FUND BALANCE
800,086
606.228
499,050
499,050
RCES
2.4'16.641
2 1S3.058
2.123.781
2.1 19.650
26,724 13,705 1,644,694
28,774 19,358 1,s18,813 127,063 1,694,008
31,315 20,8,l3 1,630,746 200,000 1.882.873
31,315 20,813 1,s68.473
499,0s0
Subtotal Revenues
OTHER FINANCING SOURCES Operating Transfers ln (Schedule T)
USES EXPENDITURES PUBLIC
SAFEW FUNCTION:
Enhanced 9'11 Salaries and Wages Empbyee Benefits Services and Supplies Capital Outlay Subtotal Expendituros
125,2S0
1.810,413
1.620.600
OTHER USES: CONTINGENCY (Not to exceed 3% of Total Expenditures all Functions)
Operating Transfers Out (Schedule
xxxrccxxxxx
)
ENDING FUND BALANCE
D
xxx$txxxx
BALANCE
606,228
499,050
240.908
2.416.641
2 193 058
2j23.7a1
2_
t19.650
WASHOECOUNTY (Local Government) SCHEDULE B - 208 FUND - ENHANCED 91 1
Paga27 Sch€dulo B-14 111312016
ACTUAL PRIOR YEAR ENDING 6/30/2016
RESOURCES REVENUE CHARGES FOR SERVICES Training Fees - Partner Agencies Training Fees - WorkshoPs Subtotal
(3)
(2)
(1)
(4)
ESTIMATED BUDGET YEAR ENDING 6/30/2018 CURRENT FINAL TENTATIVE YEAR ENDING APPROVED APPROVED 8130no17
3,950 797,703
801,768 15,000 816,768
801,768 15,000 816,768
974,738 15,000 989.738
13,742
10,000
10,000
5,000
7S3,7s3
INTERGOVERNMENTAL Local Contributions Workshops Training Subtotal MISCELLANEOUS lnvestment Eamings Net lncrease (decrease) in the fair value of investments Rental lncome Olher,l Reimbursements Subtotal Subtotal Revenues
(5,468) 30,659 4,355 48.756
10,000 12,000 26,532
,l0,000
'10,000
12.000 32,000
27,0O0
846,4s9
843,300
848,768
1.016.7s8
475,371
473.7s
439,099
439,099
12,000
OTHER FINANCING SOURCES Operaling Transfers ln (Schedule T) Gensral Fund Total transfers ln Othen Proceeds from Assets DisPoslion SUBTOTAL OTHER FINANCING SOURCES
BEGINNING FUND BALANCE AVAITABLE
1.325.830
1.317.050
1.287.867
1,4s5,837
223,164
226,O8s 138,474 368,393 145,000 877,952
240,430
320,198 178,688
USES EXPENDITURES PUBLIC SAFETY FUNCTION Regional Public Safety Training Genter (209-0)
Salaries and Wages Emptoyee Benefils Services and Supplies Capital Outlay Sublotal Expenditures
108,091 4s3,'134
67.690 852,079
'144,ss6
368.821
368,821 145.000 899,247
145,000 't,012,707
OTHER USES: CONTINGENCY (Not to exceed 37o of Total Expenditures all Functions)
xxx)ocuxxx
xxxxxxxxxx
Operating Transfers Out (Schedule T)
ENDING FUND BALANCE
D BALANCE
473,751
4s9.099
388.620
443,130
1.325,830
1_317.050
'1.287.867
1.455.837
WASHOE COUNTY (Local Government) SCHEDULE B - 209 FUND - REGIONAL PUBLIC SAFEW
Page 28 Schedule B-14 111312016
(1)
ACTUAL PRIOR YEAR ENDING
RESOURCES
6/3012016
REVENUE INTERGOVERNMEMTAL lnfrastructure Sales Tax (NRS 3778.1 00) Subtotal
(3)
(2)
8.864.540 8.864.540
(4)
ESTIMATED BUDGET YEAR ENOING 6/30/201 CURRENT TENTATIVE FINAL YEAR ENDING APPROVED 613012017 APPROVED
s.378.327 9.378.327
9.850.000 9,850,000
9,850,000 9,850,000
1,000
1,000
1,000 1.289.450 1.290.450
MISCELLANEOUS 2,009 2,339 1.184.473
1,387,457
88,821
1,386,7'13
1,289,4s0 1.290.450
10.053.361
10.765.040
11.'140.4s0
1,545,127
2.155.584
2.553.956
2.553.956
1.598.488
12.920.624
13.694.406
,t3 634_406
742,143 302,428 6,24s,187
767,219 425,839
784,082
784,082
7,799,1 10
418,323 8,549.602
418,323 8,549,602
7.293,758
8,993,168
9.752.007
9.752.OO7
7.293,758
8.993.168
9.752.007
9.752.007
lnvestment Earnings Net lncrease (decrease) ln lhe fair value
Other Subtolal
1,1
Subtotal Revenues
(1,744',)
1
1.140.4s0
OTHER FINANCING SOURCES Operating Transfers ln (Schedule T) Debt Service Fund Sublotal Other Sources BEGINNING FUND BAIANCE
TOTAL
1
USES EXPENDITURES PUBLIC SAFETY Truckee River Flood Management Project Salaries and Wages Employee Benefits SeMces and Supplies Capilal outlay Sublotal DEBT SERVICE: Bond lssuance Costs Debt SeMce Fees Subtotal Subtotal Expenditures OTHER USES:
CONTINGENCY (Not to exceed 3% of Total Expenditures all Functions)
xxxxxxxxxx
Operating Transfers Out (Schedule T) Debt Servlce Fund General Fund lnfrastructurs Fund Subtotal Other Uses Special ltem:
ENDING FUND BALANCE
't
xxxxxxxxxx
2,149,146
1,373,500
1,388,443
1,388,443
2,149,146
't,373,500
1.388.443
1.388.443
2.155.584
2,553.956
2,553,956
2.553.956
1.598.488
12.920.624
13.694.406
13 694,406
WASHOE COUNry (Local Governmont)
SCHEDULEB-211 FUND - TRUCKEE RIVER FLOOD MGT INFRASTRUCTURE
Page 29 Schedule B-14 1113120'.|,6
RESOURCES
(3)
(2)
(1)
ACTUAL PRIOR YEAR ENDING 6t3012016
(4)
ESTIMATED BUDGET YEAR ENDING 6/30/201 I CURRENT FINAL TENTATIVE YEAR ENDING APPROVED APPROVED 613012017
REVENUE Federal Grants County option Vehicle Fuel tax 1 cent-NRS 365. MotorVehicle Fuel Tax 1.25cents-NRS 365.180 Motor Vehicle Fuel Tax 1.75 cents-NRs 365.190 Motor VFTax 3.6/2.35 cents-NRS 365.550 Local Governmental Grants
28,084 721,655 3,236,663
787,801 3,459,238
787,801 3,459,238
1,776,286
1,862,667
1,917,776
1,917,776
3,249,924
3,446,13'l
3,548,087
3,548,087
9.433,795
9,712,902
s,712,902
800,000
500,000
500,000
800.000
500,000
500,000
Subtotal CHARGES FOR SERVICES Street Curb Gutter Program Other Subtotal
765,163 3,359,834
590, t83
760
FINES & FORFEITURES Other Settlement Revenue Other Subtotal MISCELLANEOUS: lnterest and lnsPections
33.350 33,350
Subtotal Subtotal RevBnues OTHER FINANCING SOURCES Operating Transfers ln (Schedule T) GenEral Fund Capital lmprovement Fund Capital Facilities Tax Other Restricted Revenue Fund Subtotal Other Sources BEGINNING FUND BALANCE
(s,472)
n5,4721
t15.4721
(s,472\
9.603.558
10,267,145
10.197.430
10,197,430
2,449,733
2,203,958
1,699,733
1,699.733
1,890,000
1,890,000
1,950,000
1,950,000
4,339,733
4.093.958
3,649,733
3.649,733
13.000,686
9,030,951
5.702.056
5,702,056
26.943.977
23.392.053
19.549.219
19,549,219
3,470,220
3,590,1 13
3,93s,702
1,665,743 6,31 1,018
2,086,588 5,686,935
6.466.046
6,326,361
5.811,732 3,906,000 15.859.475
15,859,475
USES EXPENDITURES PUBLICWORKS Salaries and Wages Employee Benefits Services and SuPPlies Capital Outlay Subtotal
17,913,027
17.689.997
3,935,702 2,206,041 5,811,732 3.906.000 15,859,475
17,913.027
17,689,997
15.859.47s
xxxxxxxxxx
xxxxxxxxxx
9,030,951
5,702,056
3,689,745
26-943.977
23.392,053
19.549.219
2,206,O41
INTERGOVERNMENTAL: SeMces and Supplies - Reno/Sparks Apporlionment Subtotal Subtolal Expenditures OTHER USES: CONTINGENCY (Not to exceod 3% of Tolal Expenditures all Functions) Oparating Transfers Out (Schedule T) FUND FUND
1
9,549,21
I
WASHOE COUNTY (Local Goveroment) SCHEDULE B - 2,16 FUND - ROADS SPECIAL REVENUE FUND
Page 30 Schedule B-14 1t1312016
ACTUAL PRIOR YEAR ENDING 6/30/2016
RESOURCES REVENUE CHARGES FOR SERVICES: Remedialion Fees
1.3/.8.477 1.3/.8.477
Subtotal MISCELLANEOUS Reimbursemenls lnvestment Eamings Net lncrease (decrease) in the fairvalue of Other Subtotal
83,620 60,207 143.827
Subtotal Revenues
(3)
(21
(1)
(4)
ESTIMATED BUDGET YEAR ENDING 6/30/201 CURRENT FINAL TENTATIVE YEAR ENDING APPROVED 613012017 APPROVED
1,250,000 1,250,000
1.250,000 1.250,000
90,369 1 8,s02)
95,138
95,138
(28,533)
95,138
95,138
1.124.334 1,124,334
(1
T
1.492.304
1.0s5.801
1.345.138
1.345,138
6.175,797
6,179,797
4.942.321
4,942,321
7.668.101
7.275_598
6.287.4s9
6-287.459
48s,257
550,919
652,401
16S,776
314,431
652,401 373,555
833,270
1,487,527
373,55s 2,400,336
2,400,336
1.488,30!
2,333,277
3.426,292
3,426,252
OTHER FINANCING SOURCES Cash from Water Resources Operating Transfers ln (Schedule T) Water Resources Fund Subtotal Olher Sources
BEGINNING FUND BALANCE AVAILABLE I.JSES
EXPENDITURES HEALTH Remediation District Salaries and Wages Employee Benefits SeMces and Supplies Capital Outlay Subtotal Expenditures
OTHER USES: CONTINGENCY (Not to exceed 3% of Total Expenditures all Functions)
xxxxxxxxxx
xxxxxxxxxx
Operating Transfers Out (Schodule T)
DING FUND
D FUND
6.179.797
4,542,321
2.861.167
2,861,167
7.668.101
7.275.s98
6.287.459
6.287.459
WASHOECOUNTY (Local Govemment)
266
SCHEDULE B FUND - CENTRAL TRUCKEE MEADOWS REMEDIqTION
Page 31
DISTRICT Schedule B-14 1113120',16
(3)
(2)
(1)
ESTIMATED
RESOURCES REVENUE
(4)
BUDGET YEAR ENDING 6/30/201 8
ACTUAL PRIOR
CURRENT
YEAR ENDING
YEAR ENDING
TENTATIVE
FINAL
6/30/2016
6t3012017
APPROVED
APPROVED
TAXES: Ad valorem
1,329,263
1,347,237
1,404,904
1,404,904
car Rental Fee
1,263,887
1.250,000
1,250,0O0
1,250,000
2,593,150
2,597,237
2.654.904
2,654,904
5,669,882
6,870,145
3,894,731
3,894,440
SUBTOTALTAXES LICENSES AND PERMTTS Cable television franchise fees
Other SUBTOTAL LICENSES AND PERMITS INTERGOVERNMENTAL: Federal Grants
0,800
10,800
0,800
FederaUState Narc. Forfeitures
231,805
1 1
slate Grants
4',18,107
391,651
5,100
5,100
Local Government Contribution
406,980
634.674
634,674
634,674
6,726,774
8,007,270
4.645.305
4,64s.014
Map Fees
5,625 324,318 55,026
6,000 340,000 94,000
6,000 350,000 94,000
6,000 350,000 94,000
PTx Commission NRS 361.530
552,735
525,000
525,000
525,000
865.000
975,000
975,000
SUBTOTAL INTERGOVERNMENTAL
1
1 1
CHARGES FOR SERVICES: General Government: Clerk Fees Recorder Fees
Other Subtotal
500 938,204
Judicial: 13,013
10,000
10,000
'10,000
other
1.306.348
1,449,3s4
1.369.500
'1.369.500
Subtotal
1.31S.S60
1.459,3s4
1,379,500
1,379,500
Clerk's court fees-only JU
Public Safety:
Coroner Fees Other Subtotal
27,500
25,000
25,000
1.653.859
801,122
790,922
1,680,743
a20,622
815,922
790,e22 a15,922
103,008 '103.008
1'11.000
94,421
98,421
11 1 ,000
98,421
98,421
26,884
Public Works:
Other Subtotal
Welfare: Other
81,310
90,000
90,000
90.000
Subtotal
81,310
90,000
90,000
90,000
227,913
184,000
277,408
n7,408
227,9',13
't
84,000
277A08
277,408
3,637,976
3,636,252
3,636,252
Cullure and Recrealion: Charges for Service Subtotal
SUBTOTAL CHARGES FOR SERVICES
4.351.138
WASHOE COUNTY (Local Govemment)
SCHEDULE B - 270 FUND. OTHER RESTRICTED SPECIAL REVENUE
Page32 Schedule B-12 '111312016
(3)
(2)
(1)
ESTIMATED RESOURCES REVENUE
(4)
BUDGET YEAR ENDING 6/30/2018
ACTUAL PRIOR
CURRENT
YEAR ENDING
YEAR ENDING
TENTATTVE
FINAL
6/30/2016
6Bor20fi
APPROVED
APPROVED
FINESAND FORFEITS Judicial: Forfeits Subtotal
2,042,686
2,52't,310 60,000
2,042,688
36.573
50,000
50,000
2,036,214
2.581.310
2,O92,686
2.092.686
349,850
299,967
303,353
303,353
28,324
30,100
30,100
30,100
378,173
330,067
333,453
333,453
2.414,358
2,911,377
2.426,139
2,426,139
1,999,641
Fines
Public Safety: Fines
Forfeits Subtotal
SUBTOTAL FINES AND FORFEITS MISCELLANEOUS lnterest Earnings Nel lncrease (decrease) in the fair value of
50,440 (s0,926)
49,5s0
49.550
Donations and Contdbutions
46,087 687,465
337,964
315,000
315,000
NonGovemmental Grants
118,24s
2,923
Reimbursements
186,097
433,'137
62,489
60,881
1,000
1.161.268
734,538
364,550
364,550
17,246,717
17,888,398
13,727,150
13,726,859
BEGINNING FUND BALANCE
17.464,698
''l9,388,844
1,530,'191
1,530,191
AVAILABLE RESOURCES
34.711.415
37.277.242
15.257,341
15.257.050
Olher Revenue SUBTOTAL MISCELLANEOUS SUBTOTAL REVENUES ALL SOURCES
OTHER FINANCING SOURCES
Operaling Transfers ln (Schedule T) General Fund Child Protective Services Fund TotalTransfers ln Olhen Proceeds from Asset DisPosition SUBTOTAL OTHER FINANCING SOURCES
WASHOECOUNTY (Local Govemment)
SCHEDULE B - 270 FUND - OTHER RESTRICTED SPECIAL REVENUE
Page 33 Schedule B-12 111312016
(3)
(zt
(1)
ESTIMATED
ACTUAL PRIOR EXPENDITURES BY FUNCTION AND ACTIVITY
YEAR ENDING 6/30/20't6
(4)
BUDGET YEAR ENDING 6/30/2018
CURRENT YEAR ENDING
TENTATIVE
FINAL
6i3012017
APPROVED
APPROVED
GENERAL GOVERNMENT FU NCT1ON Executive County Manager (101-0) Salaries and Wages Employee Benetits Serv'r:es and Supplies Capilal OuUay Subtotal
212,311
64,068
212,311
il,068
615,508
2,021,084
375,000
375,000
150,000
150,000
1
615,508
2.171.084
525,000
525,000
25
41,188
6,050
6,050
25
41,166
6,050
6,050
34,395
165,342
94,000
94,000
34,395
'165,342
94,000
94,000
137
1,989
137
1,989
49,358 24,734
49,358 24,736
Financial Assessor (102-0) Salaries and Waqes Employee Benelits Servlces and Supplies Capital outlay Subtotal
50,000
Olher County Clerk (104-0) Salaries and Wages Employee Benefits Services and Supplies Capital Outlay Subtolal Technology Services Dept (108-o) Salaries and Wages Employee Benetits Services and Supplies Capital Outlay Subtolal Community Services - General SeNices (105-0) Salaries and Wages Employee Benetits Services and Supplies Capital Outlay Subtotal Human Resources Deparlment (109-0) Salaries and Wages Employee Benelils
SeMces and SupPlies
2,379
Capltal Outlay Subtotal
2,379
Gounty Recorder
(1 1
1-0)
Salaries and Wages Employee Benefits Services and Supplies Capital Outlay Subtotal
3,086,369 50,000
226,508
228,508
24,471
134,713
3.136.369
300,600
300,800
110,242
FUNCTION
WASHOE COUNTY (Local Government) Page 34
SCHEDULE B - 270 FUND - OTHER RESTRICTED SPECIAL REVENUE
Schedule B-13 1t'.t3t2016
(1)
(3)
12)
ESTIMATED
EXPENDTTURES BY FUNCTION AND ACNVTTY
(4',)
BUDGET YEAR ENDING 6/30/201 8
CURRENT
ACTUAL PRIOR YEAR ENDING
YEAR ENDING
TENTATIVE
FINAL
6/302016
6F30t2017
APPROVED
APPROVED
GENERAL GOVERNMENT FUNCTION SUBTOTAL 49,358
Salarles and Wages Employee Benefits
24,736
24,471
200,000
997.089
5.582.398
925.650
925,650
Salaries and Wages
612,416
772,621
761,135
761,135
Employee Benenls
266,340
432,852
439,606
1,363,695
2,662,666
439,606 9't4,313
42,922
4.454.177
491,400
2,285,373
8,322,315
2,608,453
491,400 2,606,453
1,599,985
GENERAL GOVERNMENT FUNCTION
5,382,398
701,555
701,556 1 50,000
Services and Supplies
972,618
49,358
24,736
150.000
JUDICIAL FUNCTION Distflbt Court (12c0)
SeNices and Supplies Capital OuUay Subtotal
914,313
Disln:d Attorney (106-0)
Salaries and Wages Employee Benefits Services and Supplies CapltalOullay subtotal Justice Courts (125-0 lncludes all Justice Courts) salaries and Wages Employee Benetils Servlces and Supplies
1,684,761
't,799,542
1,759,542
769,977
1,048,363
1,1
18,189
1,'t 18,189
234,282
590,120
234,860
234,860
39,750 2.643.995
3,323,244
3,152,591
3,152,591
18,844
21,500
21,500
307,353
4,190 319,950
225,855
225,855
4',12,277
442,985
247,35s
247,35s
565,372
3,196,582
723,000
723,000
565,372
3.196.582
723,000
723,000
103,425 1,499
1
Capital OuUay Subtolal Justice Courls Admin Assessments (27G7) Salaries and Wages Employee Eenefits Services and Supplies Gapital Outlay
Sublotal lncline Constable (126-0) Salaries and Wages Employee Benetits
251
Services and supplies Capital Oullay
25'l
Subtolal FUNCTION CONTINUED
WASHOE COUNTY (Local Go\remment) SCHEDULE B - 270 FUND - OTHER RESTRICTED SPECIAL REVENUE
Page 35 Schedule B-13 111312016
(3)
(2)
(1)
ESTIMATED YEAR ENDING
CURRENT YEAR ENDING
TENTATIVE
FINAL
6130f2016
6t3012017
APPROVED
APPROVED
ACTUAL PRIOR
EXPENDITURES BY FUNCT1ON AND ACTIVITY
(4)
BUDGET YEAR ENDING 6/30/2018
Shedffs Depattment (150-0) Salaries and Wages Employee Benefits Services and Supplies Capital Outlay Subtotal JUDlClr\L FUNCTION SUBToTAL Salaries and Wages
2,315,826
2,576,226
2,582,',177
2,582,177
Employee Benelits
1,037,817
1,485,405
Services and Supplies
2,470,702
6,769,569
1.557,795 2,098,028
2,098,028
JUDICIAL FUNCTION
1,557J95
82,672
4,454,177
491,400
491,400
5.907.017
15.285.377
6,729,400
6.729.400
403,162
803,284
321373
322,373
51,058
71,254 3,642,596
114,421 417.900
114,421 417,900
PUBLIC SAFETY
Police
Sheriffs Department (150-0) Salaries and Wages Employee Benefits Services and Supplies
1,051,522
CapitalOutlay Subtotal
198,076
50,561
1.703.819
4,567,694
854.694
854,694
15,281
174,230
26,000
26,000
15,281
174,230
26.000
26,000
95,254
236,423
Medical Examiner (153-0) Salaries and Wages Employee Benefits Servlces and Supplies CapitalOuUay Subtotal Conections Juvenile SeMces Deparlment Salaries and Wages
(1
27-0) 65,582
238,423
Employee Benefits SeNlces and Supplies
17,369
32,176
128,229
128,229
757,619
2,777,602
356,271
356,271
Capital Outlay Subtotal
10,99'l 881,233
2,975,360
720,922
720,922
281,242 3,760
60,000
60,000
Protective Services Alternative Sentencing Department (154-0) Salaries and Wages Employee Benefits SeNices and Supplies Capital Outlay Subtotal Emergency Management Salaries and Wages Employee Benefits Services and Supplies
(1
84,175 1,221
100,000
18,773 85,396
303,776
60.000
60,000
66,228
66,001
49,268
49,268
14,828
25,566
26,575
26,57s
729,219
556,161
810,27s
657,O17
75,843
75,843
01-5)
9,289
Capital Outlay Subtotal
WASHOE COUNTY (Local Governmenl) Page 36
SCHEDULE B - 270 FUND. OTHER RESTRICTED SPECIAL REVENUE
Schedule B-13 1113n016
(1)
(3)
(2:)
ESTIMATED
Public Guardian Department
(1
CURRENT
ACTUAL PRIOR YEAR ENDING
YEAR ENDING
6/30/2016
613012017
EXPENDITURES BY FUNCTION AND ACTVrIY
(4)
BUDGET YEAR ENDING 6EO/2018
TENTATIVE APPROVED
FINAL APPROVED
57-0)
Salaries and Wages
Employee Benefits Servlces and Supplies
2,544
Capltal Outlay 2,544
Subtotal Fire Aclivity Fire Suppression
(1
87-0)
Salaries and Wages Employee Benelits Services and Supplies CapilalOuIlay Subtotal
'FY16 Fire Suppression included in Emerg Mgt (101-5) PUBLIC SAFETY FUNCTION SUBTOTAL Salaries and Wages Employee Benelits
I
668,064
668,0&1
269,225
269,225
800,171
800,171
8.680.820
1.737,460
1.737.460
54,546
67,096
61,559
33,445
35,107
32,703
61,s69 32,703
573,328
688,617
639,323
639,323
678,419
7S0,820
733,595
733,595
Salaries and Wages Employee Benelits
101,155 39,590
70,642 41,531
105,623 53.865
105,623 53,865
Services and Supplies
'182,589
400,87S
'153,398
153,398
323,334
513.053
312,886
312.886
648,81
Services and Supplies FUNCTION SUBTOTAL
1,216,108
84,475
132,755
2,553,642
7,171,906
209,067
159,850
3.496.004
PUBLIC WORKS FUNCTION-Community Services (1 05-0)
Salaries and Wages Employee Benetits Services and Supplies
17 100 PUBLIC WORKS WELFARE-Soc'lal Services Depattment (179-0)
SUBTOTAL CULTUREAND RECREATION Library Deparlment (13G0)
476
Salades and Wages Employee Benefits
2 250,652
12,736
251,129
12.734
Employee Benefits SeNices and Supplies
239,424
1,182,276
862,005
862,005
Capital Outlay Subtotal
239,424
't,182,276
862,005
862.005
Services and Supplies Capital Outlay Subtotal CSD-Regional Parks and Open Space Departmenl (105-32) Salaries and Wages
FUNCTION
WASHOE COUNTY (Local Govemment) SCHEDULE B - 270 FUND - OTHER RESTRICTED SPECIAL REVENUE
Page 37 Schedule B-'13 111312016
(3)
(2)
(1)
ESTIMATED
YEAR ENDING
GURRENT YEAR ENDING
TENTATIVE
FINAL
6/30/2016
6t3012017
APPROVEO
APPROVED
ACTUAL PRIOR EXPENDITURES BY FUNCTION AND ACTIVITY CSD - May Center (270-6)
(4)
BUDGET YEAR ENDING 6/30/201 8
263,083
Salaries and Wages Employee Benetits
250,438 91,317
254,974
263,083
107,835
110,518
110,518
SeMces and Supplies Capital Outlay
237,994
268,O21
286,'181
286,181
579,749
630,830
659,782
659,782
250,914
254,s74
263,083
263,083
91,318
107,835 '1,463,033
t0,518
110,5',l8
1,148,'186
1,148,186
'1.070.302
1.A25.842
1,521,787
1,521,787
1.329,499
1,347,2A7
1,347,237
1,404.904 1.404,904
1,404,904
1
1,329,499
1,347,237
1.404.904
1,404,904
13,801,664
34,O25,347
13.365.681
13,365,681
xxxxxxxxxx
xxxxrccuxx
xxxxxxxxxx
Subtotal CULTURE AND RECREATION FUNGTION SUBTOTAL Salaries and Wages Employee Benerils
728,070
Servi{:es and SuPPlies
FUNCTION
AND
1
COMMUNITY SUPPORT Community Support (181-0) Salaries and Wages EmployeB Benetils Services and SuPplies Capital OutlaY Subtotal COMMUNITY
FUNCTION
INTERGOVERNMENTAL Cooperative Extension Apporlionment (270-3) Services and Supplies Subtotal
SU
TOTAL
'1,404,s04
OTHER USES: CONTINGENCY (Not to exceed 3% ofTotal Eipenditures all Functions)
xxxxxxxxxx
Operating Transfers Out (Schedule T)
213,686
471,704
332,400
332,400
Regional Permits Fund Debt Service
1, 132,640
1,250,000
1,250,000
1,250,000
Capital Facilties Capital Improvemenls Fund Subtotal Other Uses
1,520.907
1,721,704
1,582,400
1.582,400
19,388,844
1,530,191
34,711,415
37.277.242
General Fund Other Restricted Revenue Fund Water Resources Fund AssessorTech Fee
ENDING FUND BALANCE TOTAL
AND FUND
174,581
309,259
308,968
'15.257,341
15.257.0s0
WASHOECOUNTY (Local Govemment) SCHEDULE B - 270 FUND . OTHER RESTRICTED SPECIAL REVENUE
Page 3a Schedule B-13 111312016
(2)
(1)
ESTIMATED RESOURCES REVENUE
(3)
(4)
BUDGET YEAR ENDING 6/30/20'18
ACTUAL PRIOR
CURRENT
YEAR ENDING
YEAR ENDING
TENTATIVE
FINAL
6ts0D017
APPROVED
APPROVED
6/30/20
1
6
TAXES Ad valorem
6,646,359
6.736,184
7,O24,s22
7,024,522
Subtotal
6.646.3s9
6,736.184
7.024,522
7.024.522
INTERGOVERNMENTAL REVENUES Federal Grants Subtotal
MISCELLANEOUS: lnvestment Earnings Net lncrease (decrease) in the fair value of investments
103,414 (13s,480)
'17,000
72,272
130,003 303.803
(36,066)
17,000
72,272
6,950,102
6,700,1 18
7,O41,522
7,096,794
9,692,393
'101.026
'173,800
Other Subtotal
CI-IARGES FOR SERVICES:
Other Subtotal
Subtotal Revenu€s OTHER FINANCING SOURCES
Operating Transfers ln (Schedule T) General Fund
Other:
333,202
Bond Premium Proceeds from debt
12.000,000
Subtolal Other Sources
12,333,202
BEGINNING FUND BALANCE
1,317,227
20.600.59'l
't6.392.511
7.142.s48
101,026
7.197.820
WASHOE COUNTY (Local Government) SCHEDULE B - 489
FUND. CAPITAL FACILITIES TAX
Page 39
SchedulB B-12 '11312016
(2)
(1)
ESTIMATED
EXPENDITURES INTERGOVERNMENTAL: State of Nevada APportionment Reno/Sparks ApPor{ionment Property Tax processing Fees&other services&supplies Subtotal
ACTUAL PRIOR
CURRENT
YEAR ENDING 6/30/2016
YEAR ENDING
TENTATIVE
FINAL
6t30nofi
APPROVED
APPROVED
3,946,820
4,041,710
4,223,587
4,223,587
722,754
740,',t72
773,479
69,507
60,063
71,228
773,479 38,834
4,739,121
4.841.945
5,068,294
5,035,900
2,490
5,600
5,600
5,600
2,490
5,600
5,600
5,600
GENERAL GOVERNMENT: Services and SuPPlies Gapital Outlay
Subtolal
(4) (3) BUDGET YEAR ENDING 6/30/201 8
JUDICIAL: Cadtal Outlay Subtotal PUBLIC SAFETY: Services and SuPPlies Capital Outlay Subtotal
950,140
s,000
2,325,420
9,531,513
3,275,560
9,540,513
PUBLIC WORKS:
32,394
Services and SuPPIies Capital OutlaY
32,394
Subtotal WELFARE 79,940
CapitalOutlay Subtotal
79,940
CULTURE AND RECREATION: Services and SuPPlies Capital Outlay Subtotal
40,526 362,524
13,427
403,054
13,4n
DEBT SERVICE: 323,960
Service Fees Bond lssuance Costs
323,960
Subtolal
5,073,894
5,073,894
'1,890,000
1.950,000
1,950,000
2.084,073
1,890,000
1,950,000
1.950,000
9,692,393
101,026
118,654
173,926
20.600.591
16.392.51'l
7.142.548
7,197,820
8,824,125
Subtotal Expenditures
14,401,485
OTHER USES: CONTINGENCY (Not to exceed 3% of Total Expenditures all Functions) Operating Transfers Out (SchBdule T) Regional Permits CaPilal Fund Roads Special Revenue Fund
xxxxxxxxxx
1,890,000
)cqxxxxxxx
194,073
Debt SeNice Fund Subtotal Other Uses FUND BALANCE D FUND
WASHOE COUNTY (Local Govemment) SCHEDULE B .489 FUND - CAPITAL FACILTTIES TAX
Page 40
Schedule B-13 111312016
(2)
(1)
ESTIMATED RESOURCES REVENUE
(3)
(4)
BUDGET YEAR ENDING 6/30/201
CURRENT
ACTUAL PRIOR YEAR ENDING
YEAR ENDING
TENTATIVE
FINAL
6/30/2016
6t30120'17
APPROVED
APPROVED
TAXES: Residential conslruction tax Subtotal INTERGOVERNMENTAL: Federal Grants
323,175
323,175
323,17s
323,175
615,000
1,000,000
1,000,000
864,853
1,000,000
1.000.000
25S,488
345,451
384,034
384.034
193,312
(367,6s5)
714,000
646,124
309,578
27s,515 27s.51s
139,499
249,853
309,578
State and Local Grants Subtolal MISCELLANEOUS: lnvestment Eamings Net lncrease (decrease) in the fairvalue ofinvestmenls Conkibutions and Donations Other
139,499
25,305
Subtolal
1,192,10s
623,880
384,034
384,034
Subtotal Revenues
1.641.182
1,764,248
1.707,209
't,707,209
20.236,184
20,813,108
10.948,210
10,948,210
22.694.581
22.577.356
12.655.419
12.6s5.419
OTHER FINANCING SOURCES Operating Transfers ln (Schedule T) General Fund
817,215
Capital Improvement Fund Subtotal Other Uses
817,215
BEGINNING FUND BALANCE
WASHOECOUNW (Local SCHEDULE
8.404
FUND. PARKS CAPITAL
Page 41
Schedule B-12 111312016
(t)
(3)
(2)
ESTIMATED
EXPENDITURES
ACTUAL PRIOR
CURRENT
YEAR ENDING 6/30/2016
YEAR ENDING
TENTATIVE
FINAL
613012017
APPROVED
APPROVED
CULTURE AND RECREATION FUNCTION Services aM SuPPlies
895,457
1.655,057
293,731
851,531
692,648
229,000
229.000
739.740
100,000
100,000
Parks (9000) Capital OutlaY District one District two District three
557,490 107,s38
824,800
824,800
98,503
3,097,630
T12,540
772,s40
219,484
s.44',1,072
983,015
9,971,089
1,399,820 3,326,160
3,558.498
3,ooo
3,000
3,000
3,000
3,000
3,000
3,000
3,000
1.629,146
3,622,891
4.413,029
Disldct four Special Projects Bond Projects Subtolal Debt Service Services Fees Subtotal
Total Expenditures
(4)
BUDGET YEAR ENDING 6/30/20'II
1,881,472
1
1,632,1s8
OTHER USES: CONTINGENCY (Not to exceed 3% of Total Expenditures all Functions)
xxxx)oc(xxx
xxrc{uxxxx
Operating Transfers Out (Schedule T) Capital lmprovement Fund Debt Service Fund
colf
Fund
Total Transfers Out
TOTAL ENDING FUND BALANCE
20,81 3,108
10,948,210
9.032.528
8,242,390
22,694,581
22.s77.356
12.655_419
12.655.419
WASHOECOUNry (Local Government)
SCHEDULE B - 404 FUND - PARKS CAPITAL
Page 42 Schedule B-13 111312016
(1)
(2',)
ESTIMATED
(3)
(4)
BUDGET YEAR ENDING 6/30/201
ACTUAL PRIOR
CURRENT
YEAR ENDING 6/30/2016
YEAR ENDING
TENTATIVE
FINAL
613012017
APPROVED
APPROVED
Federal Grants
902,534
1,184,655
State Conlributions
534.648
1,'t68,887
1,437,182
3.103.542
RESOURCES REVENUE TAy\ES:
Ad valorem (NRS 360.7s0(6)) Spacial Assessments
Subtolal LICENSES AND PERMITS Business Licenses Subtotal INTERGOVERNMENTAL REVENUE
750,000
Local Contributions Subtotal CHARGES FOR SERVICES Zoning Fees Subtotal MISCELLANEOUS lnvestrnent Earnings Net lncrease (decrease) in the fair valua ol investments
73,911 68,4',12
48,500
48,500 (143,8s6)
320,000
Contributions and Donations Other: Reimbursements Subtotal Subtotal Revenues
48,500
52,175 194,498
(ss,3s5)
48,500
368,500
'1,631,680
3,008,187
48,500
368,500
6,716,481
5,'t50,000
7,700,000
7,700,000
OTHER FINANCING SOURCES Operating Transfers ln (Schedule T) General Fund Regional Communications System Child Proteclive Services Other Restricted Revenue Fund
504,000 174,581
Roads Fund Parks Capilal Fund Equipment Services Fund Capital Facilities 367,200
675,539
lndigent Fund Bond Premiums/ Discounls Proceeds from Medium Term Debt Proceeds from Long Term Debt County Property Sales Subtotal Other Sources
BEGINNING FUND BALANCE
2,896,000 6,891,062
9,225.539
7,700,000
8.067.200
4,791,898
8.070.808
10.604.577
10,604,577
13.314.640
20.304.533
18.353.077
19.040.277
WASHOE COUNTY (Local Govemment) SCHEDULE 8 - 402 FUND. CAPITAL IMPROVEMENTS FUND
Page 43
Schedule B-12 111312016
(3)
(z',,
(1)
ESTIMATED
EXPENDITURES
CURRENT
ACTUAL PRIOR YEAR ENDING
YEAR ENDING
TENTATIVE
6130/2016
613012017
APPROVED
GENERAL GOVERNMENT FUNCTION: Salaries and Wages
144,685
Capital Outlay Subtolal JUDICIAL FUNCTION: Services and SuPPlies
FINAL APPROVED
144,685
63,010
63,010
2,341,688
383,632
737,328
530,010 't,429,071
2,288J23
3.055,931
1,614,848
1,959,082
4,837,s06
3.647.2s8
Employee Benelits Services and Supplies
(4)
BUDGET YEAR ENDING 6/3Oi2O1
877,520
883,300
41,565
Capital outlay
582,810
14,269
820,000
1,243,300
Subtotal
584,6'/
14,269
1.703,300
1,847
PUELIC SAFETY FUNCTION:
1,284,965
66,198
5,100
1,549,800
6a4s0
1,221,791
1,630,236
1,440,000
2,689,800
1,287,989
1,635,336
2,983,800
2.752,290
565,295
79,052
3,703,285
145,164
919,098
4.447.853
875,000
3,478,285
1,484,392
4,526,904
4.578.285
3,623,449
90,800
20,400
1.179,539
774,539
588,000
'1.179.539
865,339
608,400
Capital Outlay
209,178
384,826
150,000 800,000
1,505,000
Subtotal
271,946
384,826
950,000
1,560,2s0
5.243,833
9.699.956
15,524,230
13,476,6',12
Services and SuPPlies Capital Outlay Subtotal PUBLIC WORKS FUNCTION:
SeMces and SuPPlies Capital Outlay Subtotal HEALTH Capital Outlay Subtotal WELFARE Services and Supdies Capital OutlaY Subtotal CULTURE AND RECREATION FUNCTION: Services and SuPPlies
62,768
55,250
DEBT SERVICE: Debt Service Fees (incl Bond issuance costs)
Subtotal Subtotal Expenditures OTHER USES: CONTINGENGY (Not lo exceed 370 of Expenditures)
xxxnouxxx
xxxxxxxxxx
Operaling Transfers Out (Schedule T) General Fund Regional Permits CaPital Fund Parks Capital Fund SAD Debt Fund Sublotal Other Uses ENDING FUND BALANCE
8,070,808
10.604,577
2.428,847
5,563,665
13.314,640
20.304.533
18.353.077
19.M0.277
WASHOE COUNTY (Local Government) SCHEDULE B .402 FUND - CAPITAL IMPROVEMENTS FUND
Page44 Schedule B-13
(3)
(2)
(1)
ESTIMATED RESOURCES REVENUE INTERGOVERNMENTAL REVENUE Local Govemmgnt Contributions Subtotal
(4)
BUDGET YEAR ENDING 6/30/2018
ACTUAL PRIOR
CURRENT
YEAR ENDING
YEAR ENDING
TENTATIVE
FINAL
6/30/2016
613012017
APPROVED
APPROVED
210,704 210,704
MISCELLANEOUS lnterest Eamings Net lncrease (decrease) in the fair value of investments Reimbursements Subtotal
Subtotal Rovenues
13,500 (21,027]
13,500
'13,500
8.275 20,014
(7,5271
13,500
13,500
231.518
(7,527)
13.500
13,500
1.163,'128
1,086,279
905,29'l
905,291
1.394.646
1.O78,752
918.791
918,791
'12,539
OTHER FINANCING SOURCES Operating Transfers ln (Schedule T) Capital lmprovements Fund Capital Facilities Tax Fund Subtotal Other Sources
BEGINNING FUND BALANCE
TOTAL
WASHOECOUNTY (Local Government) SCHEDULE B - 430 FUND - REGIONAL PERMITS CAPITAL FUND
Page 45 Schedule &12 111312016
(1)
(2)
ESTIMATED
EXPENDITURES GENERAL GOVERNMENT Services and Supplies Capital Outlay Subtotal
Subtotal Expenditures
(3)
(4)
BUDGET YEAR ENDING 6/30/201
€
ACTUAL PRIOR YEAR ENDING 6/30/2016
CURRENT YEAR ENDING
TENTATIVE
FINAL
613012017
APPROVED
APPROVED
308,367
173,481
27,000
27,000
308,367
173,461
27,000
zl,0N
308,367
173,481
27,OOO
27,OOO
891,791
89'1,791
918.791
918,791
OTHER USES: CONTINGENGY (Not to exceed 3% of Total Expenditures all Funclions)
xxxxxxxlcc(
xxxxxxxxxx
Operating Transfers Out (Schedule T)
Subtotal OthBr Uses
TOTAL ENDING FUND BALANCE AND FUND
1.086,279
905,291
1.394.646
1.078.7s2
WASHOE COUNry (Local Govemment) SCHEDULE B - 430
FUND. REGIONAL PERMITS CAPITAL FUND
Page 46 Schedule B-13 '|11312016
(3)
(2\
(1)
ESTIMATED RESOURCES
TNTERGOVERNMENTAL
(4)
BUDGET YEAR ENDING 6/30/2018
ACTUAL PRIOR
CURRENT
YEAR ENDING
YEAR ENDING
TENTATIVE
FINAL
6/30/2016
613012017
APPROVED
APPROVED
REVENUE (301-2 & 301-3)
Subtotal
FINESAND FORFEITS Fines Subtotal MISCELTANEOUS lnvestment earnings Other Subtotal
Subtotal Revenues
OTHER FINANCING SOURCES Proceeds From Financing
21,105,000 2,783,603
Bond Premium
23,888,603
Subtotal Other Financing Sources
Operating Transfers ln (Schedule T) General Fund Library Expansion Fund Animal Services Truckee River Flood Management OtherSpecial Revenue Fund
5,181,589
5,598,494
5,0s1,451
5,051,4s1
215,838
219,1 10
216,675
216,67s
2,145,146
't,373,500
1,388,443
1,388,443
400,000
400,000
400,000
194,073
Capital Facililies Tax Fund Child Protective Service Fund
400,000
Parks Capilal Fund lnfraslructure Fund 1,250,000
1,250,000
9,273,286
8,841,104
8.306,569
8,306,569
33.16'1,889
8,841,104
8,306,569
8.306.569
'1,640,636
1,229,865
1,231,163
1,231,163
34.802.525
10.070,s69
9.537.732
9.537_732
'1,132,640
Bassball Stadium Subtotat Transfers Subtotal Other Financing Sources BEGINNING FUND BALANCE
WASHOE COUNTY (Local Government) SCHEDULE
C- DEBTSERVICE FUND
(301)
THE ABOVE DEBT IS REPAID BY OPERATING RESOURCES
Page 47 Schedule C-15 1l'1312016
ACTUAL PRIOR YEAR ENDING 6/30/2016
EXPENDITURES AND RESERVES TYPE: G.O. BACKED REVENUE (301-22)
Principal lnterest Bond lssuancs Cost
(3)
(2)
(1)
ESTIMATED CURRENT YEAR EN 613012017
(4)
BUDGET YEAR ENDING 6/30/201 8 TENTATIVE
FINAL
APPROVED
APPROVED
'13,863,063
4,241,604
4,351,216
4,3s1,216
2,449,828
2,212,590
2,137,926
2,137,926
3,652
6,000
5,127
5,127
525,000
546,000
41,019
20,912
256,253
Pay Escrow Refund Debt Debt Service Fees
.TOTAL RESERVED AMOUNT (MEMO ONLY) TYPE: MEDIUM-TERM FINANCING (301-21) Pdncipal lnlerest Bond lssuance Cost Debt Service Fees
-TOTAL RESERVED AMOUNT(MEMO ONLY)
ryPE: CAPITAL LEASE AND OTHER (3014) Principal lnterest Debt Service Fee *TOTAL RESERVED AMOUNT (MEMO ONLY) COPS TYPE: SALES TAX REVENUE BOND (301'3.C450650&C450660&1) 14,385,000
Principal lnterest
702,743
561,300
561,300
561,300
Bond lssuance Cost Debt Service Fees
212,962 500
1,000
1,000
1,000
Principal
672,800
767.800
835,258
835,258
lnterest
456,540
434.93'l 43,269
412,542
412,542
3,300
4,000
45,469
45,469
-TOTAL RESERVED AMOUNT (MEMO ONLY)
TYPE CAR RENTALTAX REVENUE BOND (C450665&7)
Bond lssuanco Cost Debt SeMce Fees ,TOTAL RESERVED AMOUNT (MEMO ONLY)
ENDING FUND BALANCE AND
1
1
163
I
'187
1
1
187
732
WASHOE COUNTY (Local Govemment) SCHEDULE C - DEBT SERVICE FUND (301-4>oooo<) THEABOVE DEBT IS REPAID BY OPERATING RESOURCES
Page 48
Schedule C-16 111312016
(1)
(2t ESTIMATED
RESOURCES
ACTUAL PRIOR
CURRENT
YEAR ENDING
YEAR ENDING 6t30t2017
6/30/2016
(3)
(4)
BUDGET YEAR ENDING 613012018 TENTATIVE APPROVED
FINAL APPROVED
TAGS (301-1) Ad valorem
4,649,123
4.701.856
2,',t07,357
2,107,3s7
Subtotal
4,649J23
4,701,856
2,107,357
2.107.357
4,645,123
4,701,856
2,107,357
2,107,357
4,o43,324
4,028,597
4.O44,134
4,044,134
a.692.447
8.730.453
6.151.4S1
6.151,491
MISCELLANEOUS: Other Subtotal
Subtotal Revenues
OTHER FINANCING SOURCES Operating Transfers ln (Schedule T) Parks Capital Fund Refunding bonds issued Bond Premium Retunding Subtotal Other Financing Sources
BEGINNING FUND BALANCE
WASHOE COUNTY (Locsl Government) SCHEDULE C - DEBT SERVICE FUND (301) THEABOVE DEBT IS REPAID BY PROPERTY TAX (DEBT RATE)
Page 49
Schedule C-17 111312016
(3)
(2)
(1)
ESTIMATED
EXPENDITURES AND RESERVES TYPE: G.O. AD VALOREM DEBT (301-1) Principal lnterest Bond lssuance Cost Services & Supplies Debt Service Fees
(4)
BUDGET YEAR ENDING 6/30/2018
ACTUAL PRIOR YEAR ENDING
CURRENT YEAR ENDING
TENTATIVE
FINAL
6/30/2016
613012017
APPROVED
APPROVED
3,350,000
3,490,000
2,045,000
2,045,000
1,283,040
1,156,090
1,011,370
1,011,370
23,386
23,729
't2,218
12,218
7,424
16,500
15,594
15,594
4,028,597
4,044,134
3,067,309
3,067,309
Pay Pdnc/Escrow RefundBd Debt
.TOTAL RESERVED AMOUNT (MEMO ONLY)
134
ENDING FUND BALANCE
1sl
AND
15't
WASHOE COUNTY (Local Governmenl) SoHEDULE C - DEBT SERVICE FUND (301-452000) THEABOVE DEBT IS REPAID BY PROPERTYTAX (DEBT RATE)
Page 50 Schedule C-1 8 1113120',|s
(3)
(2)
(1)
ESTIMATEO RESOURCES
(4)
BUDGET YEAR ENDING 6/30/201 8
ACTUAL PRIOR
GURRENT
YEAR ENDING
YEAR ENDING
TENTATIVE
FINAL
6t3012016
613012017
APPROVED
APPROVED
TAXES Other Special Assessments - PrinciPal
Subtotal
649,844
542.000
s42,000
542,000
649,844
542,000
il2,OOO
542,000
23,680
20,450
19,350
19,350 298,000
FINES and FORFEITURES Forfaitures Subtotal MISCELLANEOUS lnveslment earnings Net inoease (decrease) fair value of investments
13,932 298,000
298,000
1s,151
14,000
14,000
14,000
459,151
332,450
331,350
331,350
1,'108,995
874,450
873,350
873,350
1,432,860
1.668.426
1.989,367
1,989.367
2.541,855
2.542.876
2.862.717
2.862.717
30€,388
Special Assessments' interest
't
Penalties Subtotal
Subtotal Revenues
OTHER FINANCING SOURCES Operating Transfers ln (Schedule T) Speciat Assessment Projects Fund Proceeds from financing Subtotal Other Sources
BEGINNING FUND BALANCE
LE
WASHOE COUNTY (Local Government)
SCHEDULE
c - DEBT SERVICE FUND: SPECIAL ASSESSMENT DISTRICTS - (340) THEABOVE DEBT IS REPAID BY PROPERTY TAX (DEBT RATE)
Page 51 Schedule C-1 5 1]|1312016
(2)
(1)
ESTIMATED
EXPENDITURES AND RESERVES TYPE: SPECIAL ASSESSMENT Principal lnteresl Assessment Refunds Other (Administrative Fees) Subtotal
'TOTAL RESERVED AMOUNT (MEMO ONLY)
(4)
(3)
BUDGET YEAR ENDING 6/30/201 8
CURRENT
ACTUAL PRIOR YEAR ENDING
YEAR ENDING
TENTATIVE
FINAL
6/30/2016
613012017
APPROVED
APPROVED
592,232
301,267
292,977
292,977
240,754 6
226,867
202,799
202,799
40,437
25,375
27,675
27,675
873.429
553,509
523,451
523,451
't,668,426
1.989,367
2,339,266
GENERAL GOVERNMENT FUNCTION Salaries and Wages Employee Benefts Services and SuPPlies Capital Outlay Subtotal
OTHER FINANCING USES Operating Transfers Out (Schedule T) General Fund Special Assessment Projocts Fund Subtotal OthBr Sources
ENDING FUND BALANCE FUND
1,668,426
1.989,367
2,339,266
2,339.266
2.541.855
2.542.876
2,862,717
2,882,7',17
WASHOE COUNTY (Local
SCHEoULEC-DEBTSERVICEFUND:SPECIALASSESSMENTDISTRICTS-(340) THE ABOVE DEBT IS REPAID BY OPERATING RESOURCES
Page 52 Schedule C-16 '|11312016
(1)
PROPRIETARY FUND
(3)
(2)
ESTIMATED
(4)
BUDGET YEAR ENDING 6/30/20I {
ACTUAL PRIOR
CURRENT
YEAR ENDING
YEAR ENDING
TENTATIVE
FINAL
6130/2016
613012017
APPROVED
APPROVED
OPERATING REVENUE Public Safety Charges for Services
Building permits TRPA Other
2,757,346
3,200,000
3,200,000
3,200,000
123,541 8,463
90,000
90,000
90,000
10,000
10,000
10,000
2,889,750
3.300,000
3.300,000
3,300,000
1.068,068 387,403
1,235,685
1,365,701
Miscellaneous Reimbursements Total
R6venua
OPERATING EXPENSES Public Safety Function:
Building & Safety Salaries and Wages Employee Benelits Services and Supplies Total lncome or NONOPERATING REVENUE lnvestment earnings Net increase (decrease) in fairvalue of investmenls
976,095
1,559,389 976,095
657,454
729,880 929,047
875,44s
875,449
11,686
21,800
21.800
2.124.610
2.915.413
3,239,044
765,139
383,587
60,956
3.432.733 (132,733)
31,107
30,000 (s6,8s0)
30,000
30,000
25,853
56,960
(26.8501
30,o00
30,000
822,099
356.737
90,956
(102,733)
822.099
356.737
90.956
t'102.7331
21,800
Pmceeds from Asset DisPosition Rev6nugs
Total
NONOPERATING EXPENSE Total
Transfers
Net lncome before
Operating Transfers (Schedule T) Equipment Services Fund - ln General Fund - ln Net
NET
Transfers
WASHOE COUNTY (Local Government) Page 53 SCHEDULE F.1 REVENUES, EXPENSES, AND NET INCOME FUND - BUILDING & SAFETY (560)
Schedule F-1
il13n016
(3)
(2)
(1)
ESTIMATED
PROPRIETARY FUND
CURRENT
ACTUAL PRIOR YEAR ENDING
YEAR ENDING
TENTATIVE
FINAL
6/30/2016
613012017
APPROVED
APPROVED
A. CASH FLOWS FROM OPERATING ACTMTIES Cash received from customers & other funds & sources Cash payments for Personnel costs Cash payments for sewices & supplias a. Net cash
activities
(4)
BUDGET YEAR ENDING 61301201I
3,300,000 (1,s62,065)
3,300,000 (2,338,295)
(602,7771
(e2e,047)
(875,44s)
3,300,000 (2,531,984) (875,44e)
977,712
408,887
86,256
(107,433)
(17s.81s)
(160,000)
(160,ooo)
(160,0001
(17s,81s)
(160,000)
(160,000)
(160,000)
58,960
(26.8s0)
30.000
30,000
56,960
(26,850)
30,000
30,000
854,857
222,037
(43,744'
(237,43x)
2,239,746
3,094,603
3,316,640
3,316,640
3,094,603
3,316,640
3,272,696
3,O79.207
3,097,793 (1,s'17,304)
B. CASH FLOWS FROM NONCAPITAL FINANCING ACTIM]]ES Transfers from General Fund Services Transfers from b. Net cash provided (used) by noncapltal financing activities
C. CASH FLOWS FROM CAPITAL AND RELATEO FINANCING ACTIMTIES Proceeds from Asset DisPosition Proceeds from linancing Proceeds from accrued interast Principal paid on linancing lnterest paid on rinancing of fxed assets c. Net cash provided (used) by capital and related activities
D. CASH FLOWS FROM INVESTING ACTIVITIES lnveslment d. Net cash provided (used) by investing activities
NET INCREASE (DECREASE) in cash and cash
CASH AND CASH EQUIVALENTS AT JULY 1 Cumulative Etfuct of Change in Accounting Principle
CASH AND CASH EQUIVALENTS AT JUNE 30
WASHOE COUNTY (Local Government) SCHEDULE F-2 - Statement of Cash Flows FUND - BUILDING & SAFETY (560)
Page 54 Schedule F-2 111312016
(1)
(2\ ESTIMATED
ACTUAL PRIOR PROPRIETARY FUND
OPERATING REVENUE for Services Revenue
Total
(3)
(4)
BUDGET YEAR ENDING 6/30/2018
CURRENT
YEAR ENDING
YEAR ENDING
TENTATIVE
FINAL
6/30/2016
613012017
APPROVED
APPROVED
14.374.235
14.1 87.656
1s,01 1,283
14,374,239
't
4.187.656
1s.011.283
15,0 t 1,283 '15.011,283
1,806,250
2,211,323
2,211,323
1,052,642
1,258,567
1,258,567
5,313,531
8,826,228
8,826,228
3.495.531 1.667.954
3.766.878 't6,062,9S6
16.062.996
2.519.701
0,051,713)
(1,051,71 3)
910,157
1,019,281
1,O47 ,558
1,047,558
682,238
(1,413,200)
OPERATING EXPENSE-Utilities 1,779,981
Salaries and Wages
814,784
Employee Benefits
5,394,040
SeMces and Supplies
3,463,917
11.452.7U
Total
2.921.s17
lncome or
NONOPERATING REVENUES (EXPENSES) lnvestment earnings Net lncrease(decrease) in fair value of lnvestmEnts
1
3,766,878
Federal Grant Facilities Rental Gain (loss) on asset disposilion (464,883)
lnleresUbond issuance costg Connection fee refunds/credits Other
r€venu€!
Total
Revenues
lncome
(364,12s)
(308,66s)
(308,66s)
(100,000)
(100,000)
638.893
638,893
@12.820)
(412820)
I 1.269 1,138,78,|
before Contributions and Transfsrs
(758,044)
4,060,298
1.761.657
3,763,328
3,800,000
3,750,000
3,750,000
744,673
800,000
800,000
800,000
4,508,001
4.600.000
4.550.000
4,550,000
8.568.29S
6.36't.657
4.137.180
4.137.',t80
CAPTTAL CONTRTBUTIONS lN (oUT)
Contributions from Federal Government Contribulions from Stats Hookup Fees Contdbutions from conlractors from others Contributions Total
Contributions ln loss on
ofwater
TRANSFERS IN Other Restdcted Revenue Fund Services
TotalTransfers ln TRANSFERS OUT General Fund Services Fund Transfers OUT Net NET
Transfers
ln
lss
Transfef
WASHOE COUNTY (Local Government) Page 55 SCHEDULE F.1 REVENUES, EXPENSES, AND NET INCOME FUND-UTILITIES (s66)
Schedule F-l 111312016
(1)
(3)
(z',t
ESTIMATED PROPRIETARY FUND
A. CASH FLOWS FROM OPERATING ACTIVITIES Cash received from customers Cash received from services to other funds & agencies
(4)
BUDGET YEAR ENDING 6/30/20'I8
ACTUAL PRIOR
CURRENT
YEAR ENDING 6BOnO16
YEAR ENDING
TENTATIVE
FINAL
6t3012017
APPROVED
APPROVED
13,691,413
13,615,152
14,482,327
14,482,327
34,262
5,542
s,542
Cash received from program loans
149,310 5,338
4,714
4,509
Other operating receiPts
530,3'19
Cash payments for psrsonnel costs Cash payments for services supplies
I
(2,408,623)
522,179 (3,374,211)
(3,469,890)
(5,101,00s)
(5,313,s31)
(8,813,76s)
(8,A26,228)
(24,7s1)
(20,000)
(20,000)
(100,000)
(100,000)
Cash payments for program loans Cash rafund of hookuP fees Cash Porlion of
(9,678,076)
ofwater
a. Nel cash
4,509 522,179
536,965 (2,8s8,892)
(2,81 1,328)
activilies
5.993.919
2,706,581
2.598.439
B. CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Federal grant
Transfer from Other Equipment Servt'ces Transfer to General Fund b. Net cash provided (use{ by noncapital financing activities C. CASH FLOWS FROM Ii.I\/ESTINGACTIVITIES Water & Sanitary Sewer FinancialAssislance Loans 1,639,832
(397,357)
't,o44,284
1,O44,284
1,639,832
(3s7,3s7)
1,O44,284
1,O44,2U
3,775,921
3,800,000
3,750,000
3,750,000
(2,237,892)
(2,2s9,843)
(2,316,2ss)
(2,316,299)
(674,273)
(377,395)
(320,939)
(320,939)
(40,ss3) (16.32s.234)
(3,866,233)
n2.427.O00)
(12,452,O00)
5,4e1.162)
(2,703,471)
(1
lnveslment c. Net cash provided (used) by investing activiti€s
D. CASH FLOWS FROM CAPITALAND REI.ATED FINANCING ACTIVITIES
Cash received from Federal Grants Cash received from Stal€ Grants Cash received from other agencies Hookup feasA,vater rights dedications Class Action Lawsuit Settlement Proceeds Principal paid on linancing
1
lnterest paid on financing Proceeds from insurance recovery for capital assets loss Construction and
d. Net cash provided (used) by capital and related linancing activities
(1
1,269
1,314,238)
(1
1,33s,238)
TRANSFERS Transfer to General Fund
NET INCREASE (DECREASE) in cash and cash
CASH AND CASH EQUIVALENTS AT JULY CASH
(16,662,6s8)
2,893,091
(7,563,373)
(7,696,s15)
1
92,476,534
75,8'13,876
78,706,967
78,706,967
30
7s.813,876
78.706.967
71.143.594
71.O10.452
WASHOECOUNry (Local Govemment) SCHEDULE F-2 - Statement of Cash Flows FUND-UTILITIES (566)
Page 56 Schedule F-2 1l'1312016
(3)
(2)
(1)
ESTIMATED ACTUAL PRIOR PROPRIETARY FUND
(4)
BUDGET YEAR ENDING 61301201I
CURRENT
YEAR ENDING
YEAR ENDING
TENTATIVE
FINAL
6/30/2016
613012017
APPROVED
APPROVED
OPERATING REVENUE Charges for Services Culture and Recreation 1,070,507
Golf Course
303,497
Other
(1,1 14,531)
209,000
209,000
40,000
40,000
40,000
1,374,004
(1.074,s31)
249,000
249,O00
Salaries and Wages Employee Benefits
226,661
97,133
't9,278
19,278
s7,858
n,621
8,622
8,622
Services and SuPplies
468,043
307,665
165,095
165,095
Revenue
Total
OPERATING EXPENSES Golf Courses
Total lncome or
220,773
220,777
208,400
208,400
1,013,335
653,1 96
401,395
401,39s
360.669
|.1.727.727)
(152,3ss)
(152,3ss)
11.068
11,600 (15,067)
11,600
NONOPERATING REVENUE lnvestrnent earnings Net increase (decrease) on fair value of
7,437
Gain (loss) on asset dispostion Miscellaneous Total
1,600
(1.300)
(1,300)
10,300
10,300
(1,732,084)
(142,095)
(142,0e5)
t1.732.0841
(142.095)
{142.095',|
't7,825
(8s0) (4.357)
378,494
378,494
(680)
Ravenues
1
NONOPERATING EXPENSE lnterest Costs lnteresUBond issuance costs Decrease Fair Value Assets Loss on early extinguishment o, debt Total Transfers
Net lncome before CAPITAL CONTRIBUTIONS Fund
Total conldbutions to Operating Transfers lN (Schedule T) General Fund Services
TotalTransfsrs ln Transfer Out General Fund - Out Total Transfers Out Net
Transfers
ln less Transfer
WASHOE COUNTY (Local Government) Page 57 SCHEDULE F-1 REVENUES, EXPENSES, AND NET INCOME FUND - GOLF COURSE (s2o)
Schedule F-1 111s|2016
ESTIMATED
PROPRIETARY FUND
BUDGETYEAR ENDING
ACTUAL PRIOR
CURRENT
YEAR ENDING 6/30/2016
YEAR ENDING
TENTATIVE
FINAL
613012017
APPROVEO
APPROVED
A. CASH FLOWS FROM OPERATING ACTIVITIES Cash received from customers & other sources Cash payments for Personnel clsts for services &
Cash
activities
a, Net cash
B. CASH FLOWS
(4)
(3)
(2)
(1)
249,000 (27,soo)
(460,667)
1124,754) (307,665)
249,000 (27,soo) (165,09s)
(16s,09s)
(134,800)
(323,163)
56,005
56,005
652,905 (327,038)
109,256
FROM NONCAPTTAL
FINANCING ACTIVITIES General Fund Equipment Services Miscellaneous b. Net cash provided (used) by noncapilal financing activities
(8so)
(1,300)
(1,300)
(8so)
(1,300)
(1,300)
C. CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Bond lssuance Costs Proceeds from asset disPosition Proceeds from other Principal paid on financing lnterest paid on linancing Early extinguishment of debt & olher Disposition of caPital assets
(100,000)
of fixed assets
c. Net cash prov'tried (used) by capital and related linancing activiIes
D. CASH FLOWS FROM INVESTING ACTIMTIES lnvestment
(1oo,oo0)
18,352
(3.467)
11,600
11,600
'18,352
(3,467)
1'l,600
11,600
(116,448)
(327,520)
66,305
(33,6s5)
CASH AND CASH EQUIVALENTS AT JULY 1 cumulalive Effect of Chanqe in Accountinq Principle
926,663
810,215
482,695
482,695
CASH AND CASH EQUIVALENTS AT JUNE 30
810,215
482,695
549,000
449,000
d. Nat cash provided (used) by investing activities
NET INCREASE (DECREASE) in cash and cash
WASHOE COUNry (Local Govemment) SCHEDULE F-2 - Slatement of Cash Flows FUND - GOLF COURSE (s2o)
Page 58 Schedule F-2 111312016
(2)
(1)
ESTIMATED CURRENT ACTUAL PRIOR YEAR ENDING YEAR ENDING
PROPRIETARY FUND
6/30/2016
613012017
(3)
(4)
BUDGET YEAR ENDING 6/30/2018 TENTATIVE APPROVED
FINAL APPROVED
OPERATING REVENUE 47.981,523
Charges for SeMces
1.872,491
Miscellaneous
4S,854,014
Revenue
Tolal
52,002,091
52,004,050
52,004,050
1,502,433
2.000,000
2,000,000
53.504.524
54,004,050
54,004,050
309,525
OPERATING EXPENSES
General Govemment Function: Health Benefit Salaries and Wages
267,292
249,867
309,525
Employeo Benelits Services and Supplies
'117,532
141,252
167,030
167,030
50,867,416
51,870,580
53,025,549
53,025,549
51,252,240 (1,398,226)
52.261.699
53,502,104
53.502.104
1,242.825
501,946
501,346
70,257
76,672
90,000
90,000
41,643
(126,06s)
Tolal lncome or
NONOPERATING REVENUE lnvestment eamlngs Net increase (decrease) in the fair value of
22,289
Other non operaling revenua Foderal Grant Revenues Total
261,042
407,132
265,000
265,000
395,231
357.735
355,000
355,000
(1,002,99s)
't,600,560
856,946
855,s46
(1.002.995',1
1.600.560
856.946
856,946
NONOPERATING EXPENSE Loss on assel disposltion lnvestment Pool Allocation Total
Transfers
Net lncome before
Operating Transfers (Schedule T) General Fund - ln General Fund - Out Net
Transfers
WASHOE COUNTY (Local Govornment) Page 59 SCHEDULE F-1 REVENUES, EXPENSES, AND NET INCOME FUND - HEALTH BENEFITS (618)
Schedule F-1 111312016
ESTIMATED ACTUAL PRIOR PROPRIETARY FUND
(3)
(21
(1)
(4)
BUDGET YEAR ENDING 6/30/2018
CURRENT
YEAR ENDING
YEAR ENDING
TENTATIVE
FINAL
6/30/2016
613012017
APPROVED
APPROVED
A. CASH FLOWS FROM OPERATING Cash received from cuslomers Cash received from olher funds
21,797,370
23,527,',191
24,085,750
24,085,750
24,5n,s14
29,977,333
29,918,300
29,918,300
(388,1 1s) (51,767,s80)
(473,5ss) (s2,922,549)
(473,5ss)
1,348,825
607,946
607,946
261,042
407J32
265,000
265,000
261,042
407J32
265,000
265,000
1,894,780 (400,s47)
Cash roceived from others Cash paymenls for Parsonnel costs & for Cash
(51,433,824) (3,564,307)
a. Net cash
B. CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Federal Grant General Fund - ln General Fund - Out Other non
revgnua
b. Net cash provided (used) by noncapital linanclng activities
C. CASH FLOWS FROM CAPITALAND REI.ATED FINANCING ACTIVITIES c. Net cash provided (used) by capital and activities related
D. CASH FLOWS FROM INVESTING ACTIVITIES
lnvestment
NET INCREASE (DECREASE) in cash and cash equivalents
CASH AND GASH EQUIVALENTS AT JULY 1 Gumulative Effect of change in Accounting Principle
AND CASH
AT JUNE 30
12',1,1s1
(4s,3s7)
90,000
90,000
121,151
(4s,397)
90,000
90,000
(3,182,1 14)
1,706,560
962,946
962,946
7,363,442
4,181,368
5,887,928
5,887,928
4.181.368
5,887,928
6.850,874
6.850,874
WASHOECOUNTY (Local Government)
SCHEDULE F-2 - Slatement of Cash Flows FUND - HEALTH BENEFITS (618)
Page 60 SchedulB F-1 111312016
ESTIMATED PROPRIETARY FUND
(3)
(2)
(1)
(4)
BUDGET YEAR ENDING 6/30/201I
CURRENT
ACTUAL PRIOR YEAR ENDING
YEAR ENDING
TENTATIVE
FINAL
6/30/2016
613012017
APPROVED
APPROVED
OPERATING REVENUE Charges for Services
7,'.t87,442
6,789,875
6,789.875
6,789,875
49,189
35,000 't5.000
35,000
35,000
103,463
15,000
15,000
7,340,094
6,839,875
6.839.87s
6,839,875
235,753
338,352
Miscellaneous Subrogalion recoveries Other Revenue
Total
OPERATING EXPENSES General Govemment Function: Salaries and Wages
307,674
338,352
Employee Benelits Services and Supplies
99,135
164,317
184,548
184,548
7,236,469
7,745,316
7,837,227
7,837,227
Total
7,57'.1.357
8,217,307
8,360,127
8.360,127
(,377,4321
(1,520,2s21
('t,520,2s2)
Q31,2631
Income or Loss) NONOPERATING REVENUE lnvestment eamings
31
Nel increase In the fair value of investrnsnts Galn (loss) on asset disPosition lnsurance Reimbursements - fixed asset loss Total
Revenues
327,200
1,636
248,580
(4e3,168)
560.216
(16s,968)
328,953
(1,s43.400)
327,200
327,200
327,200
327,200
NONOPERATING EXPENSE Total
Transfers
Net lncome before
(1.193.051)
(1.193,0s2)
(1.193.05'l)
(1.'t93,052)
Operating Transfers (Schedule T) General Fund - Out NBt
Transfers
328.953
(1
-543.400)
WASHOECOUNTY (Local Govemmont) Page 61
SCHEDULE F-1 REVENUES, EXPENSES, AND NET INCOME FUND. RISK MANAGEMENT (619)
Schedule F-1 111312016
ESTIMATED PROPRIETARY FUND
(4)
BUDGET YEAR ENDING 6130/20'I
ACTUAL PRIOR
CURRENT
YEAR ENDING
YEAR ENDING
TENTATIVE
FINAL
6/30/2016
613012017
APPROVED
APPROVED
A. CASH FLOWS FROM OPERATING ACTIVITIES Cash received from other funds Cash received from olhers Cash payments for Personnel costs for services & Cash activities
a. Nel cash
(3)
(2)
(1)
7,187,442 68,204 (329,816) (s,13e,57s) 1,786,2s5
6,789,875
6,789,875
(46s,ssl)
50,000 (s20,900)
(5.94s,316)
(6,037,2n\
50,000
424,568
281,748
6,789,875 50,000 (s20,900) 281,748
B. CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES General Fund - Out Federal Grant b. Net cash provided (used) by noncapital financing activitiss
C. CASH FLOWS FROM CAPITALAND REI}TED FINANCING ACTUATES c. Net cash provided (used) by capilal and related activities
O. CASH FLOWS FROM II.IVESTINGACTIVITIES
lnv6slment d. Net cash provided (used) by investing activitios
NET INCREASE (DECREASE) in cash and cash
CASH AND CASH EQUIVALENTS AT JULY
1
560,216
(165,S68)
327,200
560,216
(165,988)
327,200
327,200
2,346,471
258,600
608,948
608,948
27,827,531
30,174,002
30,432,602
30,432,602
30,174,O02
30,432,602
31.041.550
31.041.550
Cumulative Effect of Change in Accounting Principle
CASH
AT
E30
WASHOE COUNTY (Local Govemment) SCHEDULE F-2 - Statement of Cash Flows FUND - RISK MANAGEMENT (619)
Page 62 Schedule F-2 111312016
(2)
(1)
ESTIMATED
PROPRIETARY FUND
(3)
(4)
EUDGET YEAR ENDING 6/30/201
[
CURRENT
ACTUAL PRIOR YEAR ENDING
YEAR ENDING
TENTATIVE
FINAL
6/30/2016
6t3012017
APPROVED
APPROVED
OPERATING REVENUE Charges for Services
8,434,016
7,598,402
7,82s,041
8,434,016
56,029
261,14s
60,000
60,000
7,654,43'l
8.086.186
8,494,016
8,494,016
Salaries and Wages Employee Benelits
1,277,O73
1,275,031
1,355,108
1,335,108
604,1 13
801,570
836,391
Services and SuPPlies
4,181,6s6
3,087,374
3,746,942
3.746,942
Equipment Service Billings Other Revenue
Total
OPERATING EXPENSES General Government Function:
Income or NONOPERATING RA/ENUE lnveslment earnings
Revenues
Tolal
1,428,793
2.033,382 7,197,3s7
2,033,382 7.s71.823
2.533,615
7,491,63s 162,796
888.82S
522,193
41,960
8,452,056
06,s27
'106,600
106,600
106,600
110,260
507,995
507,99s
507,995
216,787
614,595
614,595
614,595
379,583
1.503.424
1.136.788
656,555
1_503.424
'1.136.788
1
Gain on asset disPosition revenue Other
836,391
NONOPERATING EXPENSE lnterest Total Net lncome before
Transfers
CAPITAL CONTRIBUTIONS Contributions ftom other funds
196,637
TRANSFERS lN (Schedule T) Gensral Fund - ln Waler Resources Senior Services- Capital Contribulions Health Fund- Captial Contributions contributions Child Protective ServlcesTotal Transfers lN TRANSFERS OUT (Schedule T) General Fund Capilal lmprovement Fund Golf Course Water Resources and Total Transfers Out Net
Transfers
ln less TransFsr
576,220
656.555
WASHOE COUNTY (Local Govemment) Pago 63 SCHEDULE F-.I REVENUES. EXPENSES, AND NET INGOME FUND - EQUIPMENT SERVICES (669)
Schedule F-1 1113120',16
(2)
(1)
ESTIMATED PROPRIETARY FUND
A
(3)
(4)
BUDGET YEAR ENDING 6/30/2018
ACTUAL PRIOR
CURRENT
YEAR ENDING
YEAR ENDING
TENTATIVE
FINAL
6t3012016
8t3012017
APPROVED
APPROVED
CASH FLOWS FROM OPERATING ACTIVITIES Cash received from reimbursements 7,357,351
Cash received from other funds
349,695 ('t,883,387)
Cash received from others Cash payments for personnel costs
for seMces &
Cash
activities
a. Net cash
7,825,041
8,434,016
261,145
60,000
8,434,016 60,000
(2,186,499)
(2,166,4ss)
(3,835,713)
(2,071.601) (2.783.618)
(3,443,1 18)
(3.443,1
1.987,946
3,230,967
2.864.399
2.884,399
117,271
507,995
507,995
507,995
1
8)
B. CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES General Fund Capital lmprovement Fund Golf Course Waler Resources and b. Net cash provkled (used) by noncapital financing activities
C. CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTMTIES Proceeds from asset disposilion Proceeds from lnsurance recoveries Principal paid on linancing lntarest paid on financing offxed assets c. Net cash provided (used) by capital and related linancing activities
Q.31.3.0n\
(5,127.100)
(s,127,100)
(4.500.000)
(2,195,7s6)
(4,61s,10s)
(4,619,105)
(3,se2,005)
1,388,1 38)
(1,7s4,706)
(1,107,606)
2,827,767
2,619,957
1,23 1,819
1,231,819
2.519,957
1.231.819
D. CASH FLOWS FROM INVESTINGACTIVITIES lnveslrnent €amings (no invest.eamings allocated to fund) Proceeds from assets held for sale
Equipment Supply deposit
received Equipment
Supply deposit received
Equipment Supplydepositpaid Equipment Supplydepositpaid activities
d. Net cash
NET INCREASE (DECREASE) in cash and cash
CASH AND CASH EOUIVALENTS AT JULY
CASH
AT JUNE
1
(207,810)
(
,522.8871
124,213
WASHOE COUNTY (Local Government) SCHEDULE F-2 - Slatement of Cash Flows FUND - EQUIPMENT SERVICES (669)
Page 64 Schedule F-2 111312016
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