NATCHEZ — The Adams County Board of Supervisors approved an approximately $26-million revenue budget, which falls short of expenses by approximately $1.4 million.
County Administrator Joe Murray said the difference between revenues and expenditures will be made up with through the county’s cash balance.

“There are beginning cash balances and budgeted ending cash balances in every millage fund,” he said. “I guess you can call them reserves, but it’s basically cash on hand.”

The county also passed a 2.14-mill tax increase from 116.51 to 118.65 mills to accommodate the Natchez-Adams School District Board of Trustees additional request of funds of $450,828.26.

The board of supervisors, the school district’s funding agency, is required by law to fund up to a 4-percent increase. The school board requested a 3.5-percent increase above last year’s county contribution. The school district is requesting approximately $13.3 million from the county.

The county had a public hearing on the budget prior to approving it. Only one citizen showed up and did not offer any comment. Board President Mike Lazarus said lack of public input is typical in years when the county isn’t raising taxes for its own purposes.

Murray said expenditures are rising approximately $1.6 million, while revenues are only increasing $461,690. Murray said the major expenses are recreation, $800,000, soil and water conservation, $452,770, and the hospital debt, $407,000.

“This is a pretty substantial investment in recreation,” Board Attorney Scott Slover said. “And it has been done by this board without having to raise any millage.”

Lazarus said building the pool and two multipurpose fields complex is a one-time expense, then it will be down to operational costs including the Metropolitan YMCAs of Mississippi. The operating expense will be approximately $344,000 per year.

“I wouldn’t have voted for the project if I thought we had to raise taxes,” Lazarus said. While Murray said nine line items were driving revenues up approximately $600,000, another six line items were decreasing at the same time to the tune of $270,000, which made up the majority of the changes in revenue from this year to last.

Murray said increases and decreases do exist elsewhere in the budget, but the changers were smaller.

“I’m not saying there are not other increases and decreases in the budget, they are just not as significant,” Murray said. “Maybe just $1,000, $2,000 here and there.”

The biggest increase in revenues are the $311,272 in federal grants for EWP projects and the projected garbage fee collection of $100,000 due to a proposed $2 increase on garbage bills from $13 to $15 a month. The budget line item for garbage fees is in anticipation of the garbage fee increase, on which supervisors expect to vote on Monday.

Other increases include nearby counties contributing approximately $50,000 for Adams County housing the juveniles from these counties and an E911 reimbursement to the sheriff’s office dispatch of $40,000. The $80,000 reimbursement used to only be sent to the Natchez Police Department, Murray said, but now it is being split halfway between NPD and the sheriff’s office.

Revenue funds decreasing include the oil and gas severance, which is dropping $155,000. Murray said he expects a decrease in oil and gas severance tax due to a combination of both the commodity price and lowered production.
“They will shut wells down if the price gets low enough to where the well isn’t profitable,” Murray said. “The low price of oil is again the main thing.”

Adult drug court fees and contributions are also projected to be down $50,000 and justice court fines $30,000.

To make up for the increases in expenses and decreases in revenue, some cuts were made. Overall, Murray said the county has cut to the bone. Murray said he does not see how more cuts will be made going forward.

Murray said for five years the county has been cutting and cutting to get budgets to where departments are squeezing every bit of value out of each penny through being frugal and looking for ways to save money.

“What we have budgeted for the year is going to be what it takes to operate efficiently and effectively and not much is going to be left at the end of the year, and that’s it in a nutshell,” Murray said. “Next year I don’t see any cuts because, again, there is nothing left to cut except services to the residents and taxpayers, and you just can’t do that.”

Lazarus said the supervisors would not fund the city’s request of an additional $110,000 for firefighters’ salaries.

“We have agreements with the city that are already set,” Lazarus said. “It’s a 10-year agreement. We can’t change the agreements every year just because one entity comes up a little short.

“That’s just like we don’t call the city if (tax collector) Peter Burns comes in asking for raises. A deal is a deal.”

Also included in the budget will be a $4,300 annual raise for each supervisor, which was approved on Sept. 6 in a 3-2 vote via a resolution acknowledging the county had more than $300 million in total assets. State law allows, but does not mandate, the raise based on the county’s assets topping the $300 million mark.

Equal raises to what the supervisors are receiving starting Oct. 1 were extended by state statute to the two justice court judges and the prosecuting attorney. Slover’s salary was also increased to match the supervisor’s salary of $44,700.

The supervisors did not host a second public hearing as the board traditional does. Lazarus said the board usually has a day and an evening meeting, but the evening meeting is typically unattended during years where the county budget is not requiring a tax increase.

State law requires the board host one public hearing.