By Tim SchmidtRecord Managing EditorThe Warren County Commission approved the 2015 budget last week which includes an increase of $1.1 million in spending, most of which is related to road and bridge projects.The new budget calls for $14,784,765 in expenditures and $11,516,336 in revenues. The county is beginning the year with $4,506,591.23 in reserves.Despite the significant increase in spending, commissioners noted that a large amount is allocated for three bridge projects, two of which the county will receive 80 percent reimbursement for, and to pave more county roads.The county has allocated $714,000 to have two bridges constructed on Lost Creek Road and Massas Creek Road, both of which will replace concrete slabs, and an additional $132,000 for engineering and construction for a new bridge on Ranch Road.Southern District Commissioner Hubie Kluesner said funds from MoDOT’s bridge replacement and rehabilitation program (BRO) will pay for 80 percent of the two projects, with the remaining 20 percent to be the county’s responsibility. With the county providing in-kind work, he anticipates the county’s portion for the two bridge replacement projects to cost less than $142,000.“We have to front load it,” Kluesner explained about the spending.Commissioners voted 3-0 to adopt the 2015 budget at the end of a public hearing held last Thursday.They said they were pleased overall with how the budget process went.“All in all, it was a great cooperation from all of the elected officials,” Northern District Commissioner Dan Hampson said.Kluesner added, “We could see a little relief and we tried to provide what they asked for.”The budget for the six largest county funds is as follows: general revenue ($3,622,068 in revenues and $4,151,621 in expenditures), law enforcement ($2,941,659 and $3,278,984), capital improvements ($551,141 and $632,164), road and bridge ($3,453,172 and $4,680,313), road and bridge capital ($104,300 and $760,000) and assessment ($568,370 and $558,489).The county is expecting to collect $1,401,805 from each of the three half-cent sales taxes (general revenue, law enforcement and capital improvement). Last year the county budgeted 1.26 million in sales tax and use tax for each of the three funds. Revenue for the use tax in 2014 was $87,000, $26,000 more than the budgeted amount.“I don’t think we will stay flat,” Kluesner said about sales tax revenue. “I think we will grow slightly.”The county has proposed decreasing the tax rate for the general revenue fund and increasing the levy for the road and bridge fund. The commissioners have proposed setting the general revenue rate at 11.19 cents per $100 of assessed valuation and a levy of 18.68 cents for the road and bridge fund.In 2014, the tax rates were 12.33 cents for general revenue and 17.60 cents for the road and bridge fund.The county anticipates the total assessed valuation climbing from $543,433,731 to $550,000 this year.This year’s budget includes a 3 percent pay raise for employees, excluding elected officials. The move will increase the county’s payroll by approximately $59,000 this year. A few employees, some who fill supervisory positions, will receive additional compensation on top of the 3 percent increase due to their extra responsibilities, according to commissioners.The 3 percent raise is the largest employees have received in several years. In 2014, employees received a 1 percent or 25-cent hourly pay increase, whichever was greater. No raises were given in 2013, while a 2 percent or 25-cent hourly increase was given in 2012.The county will continue to pay 100 percent of the health insurance premiums for each employee, which amounts to $437.20 monthly. Employees are responsible for paying the premiums for spouses and children who are enrolled under the county insurance plan.The county also pays up to $500 annually into health care savings accounts (HSA) for participating employees. Those funds typically are used to cover co-pays and deductibles. The county budget also includes a $25,000 annual contribution to the Greater Warren County Economic Development Council, $5,000 increase from recent years, and $49,500 to the Warren County Extension Council.Budget notesOf the $4,151,621 appropriated to be spent from the general revenue, funds have been set aside for miscellaneous repairs to the county facilities, to purchase a new shed behind the courthouse, and landscaping of the courthouse grounds to be performed by inmates under the supervision of the sheriff’s department.The county also will transfer $300,000 to the law enforcement fund and has allocated $80,000 to purchase four new police cars.The county will use $632,164 from the capital improvement fund for the second payment installment for an updated voting system, replacement of the X-ray and scanner at the entrance of the courthouse, and new carpet for the courtrooms.Commissioners also said they are considering selling the property housing the East Central Missouri Recycling Center to Boonslick Regional Planning Commission.The county purchased the property in 2010. It has been leased to the East Central Missouri Solid Waste District, which is prohibited from owning property.With $4,680,313 in the road and bridge fund, the county plans to purchase a new grader and a dump truck. Also included in the capital improvement sales tax is funds set aside to pave more county roads.County increasing spending this year by $1.1 million