In our last article about the Webster County budget, we concluded that the increased Regional Jail fees from 2008 to 2012 account for only $332,445.24 (or 27.9%) of the total increase in spending of $1,192,276.14 from 2008 to 2012.
We left our readers with this important question: If increased Regional Jail fees account for only 27.9% of the total increase in spending, what makes up the other 72.1% of the increase in spending? In other words, we had to examine the budget to determine what makes up the other $859,830.90 increase in spending.
We have found an answer for substantially all of the sources of the remaining spending increase: increases in personnel, salaries, related employee taxes paid by the County, mandatory county retirement contributions, and employee group insurance paid by the County. For our analysis, we grouped all of these employee related expenses together.In 2008, the total expenditure for county employees was $1,724,132.71. In 2012, the total expenditure for county employees was $2,489.598.41.
This amounts to a 44.4% increase in employee related expenditures from 2008 to 2012, or a total increase of $765,465.70 during that time period. Subtracting this increase for employees from the above noted $859,830.90 (i.e., the increase in spending other than the Regional Jail fee increase) left us with only $94,365.20 in unaccounted for increases in spending.
The increase in employee expenditures amounts to 64.2% of the increase in spending from 2008 to 2012. Those increased jail fees amounts to 27.9% of the increase during that time period, leaving only 7.9% of other increased spending from 2008 to 2012. So, as some have claimed, are the Magistrates to blame for ballooning the budget out of balance? Or, have employee expenditures grown beyond the limits of the County's financial coffers?
All county offices except one realized some increase in employee expenditures from 2008 to 2012.
Leading the way in increased spending was law enforcement, which saw its employee expense rise by 86% from $108,630.99 in 2008 to $202,014.93 in 2012. Other offices and their percent increase include:
 |
| Total Spending from 2008 to 2012 increased $1,192,276.14 |
Circuit Clerk 18.3%
Sheriff/Treasurer 16.1%
Prosecuting Attorney* 58.2%
County Commission** 28.4%
Assessor 13.5%
Assessor Valuations 10.3%
Courthouse Staff 46.3%
Service of Process 32.8%
Emergency Services 75.2%
911 Comm. Center 76.4%
Litter Control 36.8%
Dog Warden 15.3%
*By enactment of the West Virginia legislature, the Prosecutor’s salary increased from $50,160.00 to $87,500.00 during this period.
**Almost all of the Commission’s increase is due to higher group insurance rates which are included only in the Commission’s budget. Group insurance for employees paid by the County rose from $286,951.08 in 2008 to $391,296.60 in 2012.
The only County office to see a decline in employee expenditures was the office of County Administrator, which realized a 46.3% decline from $30,719.00 in 2008 to $16,492.20 in 2012. Finally, the employee expenditures for the Elections Division of the County Clerk’s office increased by 192% from 2008 to 2012, but this was due to two different special elections in the 2011-2012 fiscal year that did not occur in 2008.
In our last article, we also left for further analysis the question of what accounts for the decline in revenues to the County other than the decline in coal severance revenues. In our next article, we hope to address that issue, plus look at ways in which the County may be able to balance its budget in future years.
Here are quick links to our first two articles about the County’s budget:
Second Article: http://webstercommentator.blogspot.com/2012/10/the-webster-county-budget-part-two.html
I am so glad that these expenditures are being broken down in this manner , sure gives us a better picture than we have ever had !
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