MOUNT VERNON — Knox County will post a deficit budget for 2024, but County Administrator Jason Booth is not unduly worried.
Estimated revenue is $24.431 million. Appropriations total $25.378 million, leaving a deficit of $948,000.
However, with the final numbers not yet in for property tax reappraisals, County Auditor Sarah Thorne took a conservative approach. She based the anticipated property tax revenue on 2023 valuations.
“At the time of preparing the budget, we did not know what those numbers were going to be,” Booth explained. “You have to go with the information you have at the time.
“We feel the expenses are an accurate reflection of solid numbers. The revenue we feel is likely understated.”
Additionally, the budget includes a $12 million carryover. Booth said that is a “good sweet spot.”
Some of the carryover covers first-quarter expenses in 2024. The commissioners will allocate some of it to the capital improvement funds. The goal is to put money aside so the county can cover future improvements without taking on debt.
“You want to have that reserve and be protected,” Booth said.
JFS & KCSO
2023 appropriations were $21.97 million. Booth said the $3.4 million increase for 2024 is “ higher than we’ve had of late.”
Job & Family Services and the Knox County Sheriff’s Office are two primary drivers of the increase.
The commissioners increased JFS support to $1 million, double that of last year because the children’s services levy failed in November.
“That probably won’t be enough, but that will help them out with operations,” Booth said. “So that’s a necessary thing that has to happen.”
KCSO/jail appropriations top $7.84 million, an increase of $1.22 million. A significant reason is the switch to third-party jail management.
“It takes the liability off of the county for malpractice insurance and inmate care in general,” Booth said of the change.
The one-year contract costs $495,000 but eliminates around $70,000 in salaries plus benefits for a jail doctor and nurse.
“Plus, we have not yet seen how it will drive down the insurance liability side,” Booth said.
Other expenses
Costs in the overall justice category continue to increase, accounting for 47% of the budget. The KCSO appropriation spiked to 31% of the 47%.
Other increases in the justice category include juvenile court, up $215,316. Appropriations cover cuts in state grants and a new probation officer.
The common pleas court accounts increased by $103,353 to add a new employee and computer equipment.
Other highlights include:
•A mandated increase of $57,573 to the Veterans Service Organization because property values rose
•An additional $132,000 to the Board of Elections because 2024 is a presidential election year
•A $97,000 increase in the IT line item; however, the City of Mount Vernon pays the salary and benefits for the IT tech dedicated to the city
The county commissioners adopted the general fund budget on Dec. 12.
“When it’s all rolled out, it’s a deficit budget of $948,000 which is accounted for by the increase in JFS and in the jail,” Booth said. “But I think it’s a realistic budget without a lot of fluff.”
Booth expects to have the non-general fund budget out in January. The non-general fund holds money from levies, grants, and special revenue sources that are dedicated to a specific purpose.
