County officials still piecing budget together

Bourbon County Commissioners will be hammering away at the 2016 budget, with the goal of having a final document by Sept. 1.

Commissioners have held some work sessions on the budget and have scheduled two more -- 8 to 10 a.m. Thursday and 9 a.m. Monday.

With the county more than half-way through the 2015 fiscal year, department heads and elected officials have been asked to review their current budgets to determine how much money they actually need and how much money will be left over on Dec. 31, the end of the fiscal year.

"We're trying to determine what we need, what kind of carry over we're going to have," Commission Chair Barbara Albright said.

The challenge facing commissioners is how to balance a budget and not increase the mill levy. The stumbling block is the employee benefits fund. Terry Sercer CPA with Diehl, Banwart, Bolton, who assists the county with its budget, has estimated the employee benefits fund could have a $141,000 deficit by the end of 2015.

On July 28, commissioners and Sercer discussed the increase in employee health insurance and in the Kansas Public Employees Retirement fund during 2015.

While meeting with commissioners Tuesday, Bourbon County Treasurer Rhonda Dunn asked if employee benefits could be listed under each department, instead of in a single fund.

"When you look at what road and bridge is costing the county, that's not including benefits," Dunn said. "I don't think that's a good way to do it. I think the cost of my department should be in my department and budgeted in my department."

Dun said even though she recommends breaking up the fund into departments, doing so would make budgeting benefits more difficult because it's not in one large fund.

The employee benefit fund includes KPERS, health, dental and life insurance, unemployment and payroll taxes.

Albright suggested the fund could remain as it is, but show a breakdown for each department.

Dunn said showing the benefits in each department would be easier to track. She said overtime could be split out from payroll so it could be easier to track.

"I'm a believer in the more information a department person has, the more responsibility they can, more leadership they can give," Dunn said.

"The corrections department is concerned with losing employees," Albright said. "I don't see that happening with the rest of the county. I think that's a different department. If we were watching by department, that would help us better understand those health benefits."

She said a recent salary survey shows the most important things to Bourbon County are wages, health insurance and retirement.

Dunn, who has been interviewing for a vacant position, said she has found applicants are looking for consistent hours and a good working environment.

Mason was asked to provide a breakdown of health insurance, life insurance and KPERS for each department.

Sales tax revenue

Dunn attended the meeting to report the status of the sales tax revenue fund to help Harris and the commissioners decide if any hard-surface roads projects can be added before winter.

"You all approved and I transferred $398,000 from the sales tax fund," Dunn said.