Significant Budget Highlights •
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Taxes including property, sales, and other taxes total $27.8 million, or approximately 82% of total revenue source for the general fund. Property tax is the largest category of revenue for the general fund. The category includes property, timber, vehicle, and mobile home taxes. Property tax is budgeted for FY 2021 at approximately $21.3 million, or 63% of total revenue. There is a decrease of $91,505 in property tax for FY2021 due mostly to a reduction in prior year property taxes budgeted. There was a reduction to the budgeted expenditures of 4.61%. This was due mostly to conservative budgeting approach during uncertain economic times due to the COVID19 pandemic. Local Option Sales Tax is budgeted at $3.66 million, or 10.8% of the general fund budget. Again based on uncertain economic conditions, LOST was reduced by 2.5% this fiscal year. This tax is driven by sales taxes paid in the county by residents as well as non-resident visitors. Other taxes include Title Ad Valorem Taxes (TAVT), penalties and interest, alcohol beverage tax, and intangible tax to name a few. Other taxes total approximately $2.85 million, or 8.4% of the general fund revenue budget. This budget category increased by approximately $215,000 or 8.2%, based on historical data. The next largest revenue source for the County is service charge revenue (also known as commissions and fees) for services such as commission on tax collection, and the largest segment, EMS collections (ambulance service). Service Charge revenues total $3.4 million, or 10.1% of the revenue budget. There was only a minimal increase in this year’s budget for charges for services based on historical data. Fines and fees are the third largest revenue source after taxes and charges for services. Fines and fees are collected from the courts and are budgeted this year at $1.5 million, or just over 4.4% of the general fund revenue budget. Fines and fees decreased significantly by approximately $747,600 or 33% from FY2020. This reduction was based on historical data as well as anticipated reductions due to the COVID19 pandemic. Probate Court’s annual revenue has declined by 45% since fiscal year 2017. Proposed budget expenditures for the general fund total $33,956,475 and are 4.61% less than the prior year’s budget. The expenditures requested by departments and offices exceeded the projected revenues by $3.2 million. The budget was balanced mainly by having staffing levels remain constant (29 new positions were requested); a pay freeze (except for a contingency for the evaluation program), minimal funding to the capital improvement fund, a reduction in budgeted travel by 50%, and a reduction in budgeted fuel costs. Fund balance is not being used to balance the fiscal year 2021 budget. However, the economic shock from the coronavirus pandemic has been sudden and unprecedented. The full effect of these impacts will not be known for some time, but it is clear that local government will be impacted. Economic conditions will be continuously assessed and analyzed and as the impact becomes clearer for Camden County, adjustments to the budgets may be considered.
Significant Expenditure Cost Drivers •
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The most significant cost driver in the general fund is salaries and benefits. At approximately $17.0 million, salaries and benefits represent 50.1% of the general fund budget. Salary and benefits includes regular and overtime wages, employer taxes, retirement contributions, and safety equipment. It should be noted that additional salaries and benefits are budgeted in the Solid Waste, Curbside, Emergency 911, and the Unincorporated Tax District, totaling $3.37 million. Public Safety is the largest category within the general fund at $13.9 million, or 41% of the general fund budget. Public Safety includes, the Sheriff’s Office [patrol, corrections, Cumberland
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