It's a $284 million plan in the midst of a challenging financial time.
The Greene County Commission adopted the 2024 budget Jan. 10, a culmination of the months-long effort to balance the needs of the county government amid economic headwinds.
Totaling $284,632,952, the budget accounts for an evolving financial forecast, a 4.5% cost of living adjustment for Greene County employees and “sacrifices” by offices and departments.
With a $23 million increase from expenditures in 2023, the budget maintains financial reserves and continues to bear the brunt of large bond payments. The budget also awaits a return to positive growth in sales tax revenues, which have been in decline since early 2023.
“Challenging years are the ones when you find out what it's like,” First District Commissioner Rusty MacLachlan said prior to the three-member commission's vote for budget adoption. “When I first got on the commission, there were very easy years to budget and this was a challenging year, and I think the team stepped up and that's why it's been — it turned out the way that it did. It’s a solid budget.”
Highlights of the 2024 Greene County budget
In addition to the 4.5% COLA raise for employees, the commission budgeted a mid-year step increase for eligible employees and a $2-an-hour raise for commissioned officers in the Greene County Sheriff’s Office. Personnel costs make up about 74% of expenses in the general revenue fund, and 40% of the overall budget.
Second District Commissioner John C. Russell said that the spotlight on employees focuses, in turn, “on the citizens of this county and the services that we need to provide.”
The $284 million budget is made up of more than $245 million in revenues, and $39 million in funds remaining from 2023. That end-of-year balance is expected to decrease ahead of the 2025 budget cycle as the county spends down remaining American Rescue Plan Act funds and continues to pay off its outstanding debt of $153 million.
Greene County is expected to make more than $17 million in bond payments in 2024, a figure that is expected to gradually decrease each year through 2032.
Of the projected 2024 ending balance, about $18 million is earmarked for reserves. The commission requires the county have at least three months worth of operating expenses on hand in reserve funds at all times.
While the overall budget accounts for the county’s 40 different funds, four funds — some of which are non-negotiable — made up the bulk of revenues and expenditures. The general revenue, law enforcement, road and bridge and assessment funds totaled $168 million in the 2024 budget.
Despite a sharp decline in sales tax growth in recent months, Budget Officer Jeff Scott projects trend lines to swing upwards at some point in 2024 and result in overall positive growth from 2023.
Budget increases short of requested funds
Despite the overall increase of the budget, appropriations were nearly $7 million short of requests made by county offices and departments. The sheriff’s office and commission — which serves as an umbrella to all of the county’s departments — made up the bulk of unfunded requests across the county’s four major funds.
However, both offices also saw the largest increases, primarily due to the cost of living adjustment and increased operational expenses. $1.7 million was allocated to give 206 commissioned officers the $2 raise, with a provision for 69 more employees to be sworn in.
Scott commended Sheriff Jim Arnott's efforts in securing more federal inmate contracts, which could boost the occupancy of the jail by about 15% and bring in additional revenue.
Much of the Commission's $5.5 million year-over-year increase can be attributed to projects funded by ARPA funding.
The Assessor’s Office’s lone decrease, at nearly $450,000, was enabled through the completion of renovations and because 2024 is not a reassessment year. Being a presidential election year, however, prompted the need to increase the operational budget of the County Clerk’s Office, which saw a total increase of over $500,000.
While short of what offices and departments initially asked, Scott and the commissioners acknowledged the efforts made across the county to find ways to save in the 2024 budget.
“Particularly this year being the more difficult year that it was with declining sales tax revenue, we really tasked our employees in sort of an extra way to look for additional savings,” Dixon said.
The Greene County budget and related information can be found on the Budget Office’s website.
