Butler County’s actual 2013 expenses were nearly $5.4 million less than budgeted, which concerns some county officials.

County Controller Ben Holland said the average variances for the total budget at 9 percent and just general fund items at 15 percent are too high.

“Somewhere around a 5 percent variance would be acceptable,” Holland said. “We can budget a little tighter.”

According Holland’s breakdown of budget categories, the highest variance was the Homestead Grant at 100 percent.

The 2013 budget allocation for the grant was $19,500.

If no one applies or qualifies for the grant, the money is not spent.

Among other high variances were Hazmat at 62 percent with $59,705 unspent, jury costs at 45 percent with $40,588 unspent and miscellaneous maintenance at 57 percent with $33,666 unspent.

Holland said some discrepancies are unavoidable due to the nature of the expense.

Steve Bicehouse, director of county emergency services, said the nature of dealing with hazardous material necessitates a buffer.

Bicehouse said when an accident occurs, there is an immediate need for supplies.

“We can’t wait,” he said.

Bicehouse said his department can’t wait for budget transfers to pay such costs as they arise, so there has to be sufficient funds available.

“Hazmat is extremely expensive,” he said.

Tom Holman, deputy court administrator, said jury costs are lower than budgeted if court cases are settled before going to trial.

Holman said court administration plans for at least 24 criminal and 12 civil trials each year.

Expenses for juries include paying jurors $9 a day along with their mileage and parking.

The $89,830 budgeted for 2013 jury costs included salaries and benefits for two jury commissioners whose posts were cut for 2014.

Holman said the jury costs line item was cut $60,000 in 2014 as a result.

The controller’s office had a 27 percent variance with $238,334.

Before Holland’s tenure, there were vacant posts in the controller’s office. Those unfilled jobs were cut before he took office.

On the low end of variances, the treasurer’s office at 1 percent with $5,741 unspent, the district attorney’s office at 1 percent with $23,065 unspent and the register of wills at 2 percent with $11,180 unspent.

Despite being the county’s largest expense, the prison had only a 2 percent variance with $203,420 unspent.

Holland said a contributing factor to the prison’s budgeting being closer to actual is the monthly reviews of its finances under the prison board.

According to Holland, the county should try harder to tighten the budget, so there is not a large carry-over at the end of the year.

He said a surplus should be a separate line item in the budget, not coming from large discrepancies in budgeted and actual numbers.

“Your expenses should not zero out your revenues,” Holland said.

He said any unspent funds should be “gravy” on top of a budgeted surplus.

Holland said in some cases, the variance increases during the year when transfers are granted.

He stressed property tax hikes can’t be considered when budget variances are excessive.

The commissioners approved a 2014 budget with a 1 mill tax hike.

Commissioner Bill McCarrier, board chairman, said a tax hike would not be caused by high variances.

“I don’t see it as a big problem,” McCarrier said.

However, he would like to see the 15 percent number drop.

Commissioner Dale Pinkerton agreed there is no issue because unspent funds go back to the general fund.

“It all goes back to the county at the end of the year,” Pinkerton said.

He said making office and department budgets too tight leads to a significant increase in money transfers throughout that year.

“It’s going to make it difficult,” Pinkerton said.

McCarrier agreed.

“You would see more budgetary transfers,” he said.

However, Commissioner Jim Eckstein sided with Holland.

Eckstein said a 5 percent variance is sufficient to cover unforeseen problems.

“Five percent would take care of that,” he said. “I agree with Ben on that.”

Eckstein said large buffers should be part of fiscal planning.

“That’s not a budget,” he said. “It’s kind of like a slush fund. There is no excuse for that. I’d rather stay conservative.”