Schuylkill County is about halfway finished crafting a new spending plan for 2015.

Commissioners expect to approve a preliminary budget on Nov. 19; a final spending plan is expected to be given to commissioners on Dec. 17.It's too early to talk specific numbers for next year. That will come as the budget begins to take shape.This year, the county is operating on a $156 million budget, said finance director Paul Buber. The current millage rate stands at 13.98, meaning the owner of a home assessed for taxes at $35,000 will pay a $489 county tax bill this year.The tax rate includes 13.83 mills for the general fund and 0.15 mills for debt service.The county also levies a $5 per capita tax.The county last year increased the property tax rate for the first time in nine years, by two mills. Commissioners cited 911 center upgrades, upkeep of the county buildings, including the prison, health care costs, pension obligations among the reasons for the increase.Each mill generates about $2.5 million, with a 97 percent to 98 percent collection rate, Buber said.The budget includes the general fund, 22 special revenue funds, two enterprise funds (Rest Haven, the county nursing home), and the 911 center; a capital projects fund, an internal service fund, and a debt service fund.As the county moves toward the sale of Rest Haven, Buber said he'll factor in the costs the county pays now.When the home is sold, then the budget will be adjusted to reflect the changes, he said."We've budgeted for Rest Haven on the assumption that it's business as usual," he said. "If and when the sale does occur, that's when we'll take the appropriate steps to adjust what we need to adjust."The 2015 budget work started Aug. 4, when the finance office asked each office for revenue and expense projections, along with a detailed narrative explaining the planned purchases."During these tough financial times, we are all challenged to run government as efficiently as possible," said Commissioner George Halcovage. "Our finance team is working to fine-tune our budget based on the monies available. We are stewards of the taxpayers' money and we need to work within our means."Schuylkill operates on a "zero based" approach to budgeting. That means offices do not simply build on the previous year's expenditures."It requires all departments and agencies to justify every line item," Buber said. "You don't assume it's going to be the same cost as last year. You don't work off of assumptions. We want them to justify every year why they are doing what they are doing, and why they need the money to operate."All of the information was in to the finance office by mid-September, Buber said.Since then, the office has been studying the details, asking questions of department heads and meeting with some of them, as the need arises."It's not only looking for clarification on some items, but also suggestions and ideas for cost reduction," he said. "We're trying to increase operational efficiencies and gather ideas for increasing revenues."