2013-14 Budget Book

INDIAN RIVER COUNTY

ANNUAL BUDGET

FOR FISCAL YEAR 2013 / 2014

INDIAN RIVER COUNTY, FLORIDA

BOARD OF COUNTY COMMISSIONERS

Peter D. O’Bryan, Chairman District IV Wesley S. Davis, Vice-Chairman District I Joseph E. Flescher District II Bob Solari District V Tim Zorc District III At the time of the adoption of the 2013/2014 budget, Joseph E. Flescher was Chairman and Wesley S. David was Vice Chairman.

COUNTY MANAGEMENT

Joseph A. Baird County Administrator Michael Zito Assistant County Administrator Dylan Reingold County Attorney

ELECTED COUNTY OFFICIALS

Jeffrey R. Smith Clerk of Circuit Court Leslie Swan Supervisor of Elections Carole Jean Jordan Tax Collector Deryl Loar Sheriff David C. Nolte Property Appraiser

DEPARTMENT HEADS

Jason E. Brown Management & Budget Director Robert M. Keating Community Development Director John W. King Emergency Services Director Chris Mora Public Works Director Vincent Burke Utilities Director

2013/2014 Budget Distinguished Budget Presentation Award

DISTINGUISHED BUDGET PRESENTATION AWARD The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to Indian River County, Florida for its annual budget for the fiscal year beginning October 1, 2012. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award.

Prepared by the Office of Management and Budget: Jason E. Brown ............................................................................................................................ Director Ruth Bommarito .................................................................................................................Budget Analyst Kristin Daniels ................................................................................................................. Budget Analyst Ann Demko ...................................................................................................... Budget Support Specialist Indian River County Office of Management and Budget, 1801 27th Street, Vero Beach, FL 32960-3365

Table of Contents

2013/2014 Budget Table of Contents

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TABLE OF CONTENTS OVERVIEW BUDGET MESSAGE ........................................................................................................................................... 1 SUPPLEMENTAL BUDGET MESSAGE ........................................................................................................ 15 INDIAN RIVER COUNTY COMMUNITY PROFILE .................................................................................. 18 Indian River County Government .......................................................................................................................... 27 Organization Chart ................................................................................................................................................ 30 COUNTY GOALS .............................................................................................................................................. 31 Key Goals .............................................................................................................................................................. 34 POLICY .............................................................................................................................................................. 37 Financial Accounting Structure ............................................................................................................................. 44 Description of all Funds ........................................................................................................................................ 45 Departmental, Function and Fund Summary ......................................................................................................... 51 BUDGET PROCESS........................................................................................................................................... 53 Key Budget Calendar Dates................................................................................................................................... 54 Budget Amendment/Transfer Process Flow Chart ................................................................................................ 55 TOTAL COUNTY BUDGET SUMMARY ....................................................................................................... 56 Summary of Expenses ........................................................................................................................................... 58 Total Budget Comparison by Fund ........................................................................................................................ 61 Summary of Total Budget ..................................................................................................................................... 63 Summary of Revenues ........................................................................................................................................... 65 Fund Balance Comparison .................................................................................................................................... 79 Personnel Schedule by Department ....................................................................................................................... 80

BUDGET DETAIL AD VALOREM TAXING FUNDS GENERAL FUND General Fund Revenue Sources ............................................................................................................................. 93 General Fund Budget by Function ......................................................................................................................... 95 General Fund Expenditure Summary by Department ............................................................................................ 96 General Fund Organizational Chart ....................................................................................................................... 97


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001-101 - Board of County Commissioners .......................................................................................................... 98 001-102 - County Attorney .................................................................................................................................. 100 001-107 - Communications/Emergency Services ................................................................................................ 101 001-109 - Main Library ....................................................................................................................................... 102 001-111 - Medicaid ............................................................................................................................................. 104 001-112 - North County Library .......................................................................................................................... 105 001-113 - Brackett Library .................................................................................................................................. 107 001-118 - Soil/Water Conservation ..................................................................................................................... 109 001-119 - Law Library ........................................................................................................................................ 111 001-137 - Sebastian Redevelopment District ...................................................................................................... 112 001-137 - Fellsmere Redevelopment Agency ...................................................................................................... 112 001-199 - General Fund Reserves. ...................................................................................................................... 112 001-201 - Administrator-Operations ................................................................................................................... 113 001-202 - General Services ................................................................................................................................. 114 001-203 - Human Resources ............................................................................................................................... 116 001-204 – Planning & Development ................................................................................................................... 118 001-206 - Veterans Services ................................................................................................................................ 119 001-208 - Emergency Management ..................................................................................................................... 121 001-210 - Parks ................................................................................................................................................... 123 001-211 - Human Services .................................................................................................................................. 125 001-212 - Agriculture Extension ......................................................................................................................... 128 001-213 - Youth Guidance .................................................................................................................................. 130 001-216 - Purchasing ........................................................................................................................................... 131 001-220 – Facilities Management ...................................................................................................................... 133 001-229 - Office of Management & Budget ........................................................................................................ 135 001-237 - FPL Grant ........................................................................................................................................... 137 001-238 - EM Base Grant.................................................................................................................................... 139 001-241 - Computer Services .............................................................................................................................. 141 001-246 - Insurance Premiums ............................................................................................................................ 142 001-250 - Animal Control ................................................................................................................................... 143 001-251 - Mailroom/Switchboard ....................................................................................................................... 145 001-252 - Environmental Control Board ............................................................................................................ 147 001-300 - Clerk of Circuit Court ......................................................................................................................... 148 001-400 - Tax Collector ...................................................................................................................................... 149 001-500 - Property Appraiser .............................................................................................................................. 150 001-600 - Sheriff ................................................................................................................................................. 151 001-700 - Supervisor of Elections ....................................................................................................................... 152 001-901 - Circuit Court ....................................................................................................................................... 153 Agencies and Non-Profit and Quasi-Non Profit Organizations ........................................................................... 154 Children’s Services ............................................................................................................................................ 155 MUNICIPAL SERVICE TAXING UNIT M.S.T.U. Revenue Sources ................................................................................................................................. 161 M.S.T.U. Budget by Function ............................................................................................................................. 162 M.S.T.U. Revenue Summary .............................................................................................................................. 163 M.S.T.U. Expense Summary by Department ...................................................................................................... 163 M.S.T.U. Organizational Chart ........................................................................................................................... 164 004-104 - Recreation – North County Aquatic Center ........................................................................................ 165 004-105 - Recreation – Gifford Aquatic Center .................................................................................................. 165


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004-108 - Recreation ........................................................................................................................................... 165 004-116 - Recreation – Ocean Rescue ................................................................................................................. 165 004-161 – Shooting Range .................................................................................................................................. 168 004-199 - M.S.T.U. Reserves. ............................................................................................................................. 170 004-204 - Community Development ................................................................................................................... 171 004-205 - County Planning ................................................................................................................................. 172 004-207 - Environmental Planning & Code Enforcement ................................................................................... 175 004-210 - Parks ................................................................................................................................................... 178 004-214 - Road and Bridge ................................................................................................................................. 181 004-234 - Telecommunications ........................................................................................................................... 182 004-400 - Tax Collector ...................................................................................................................................... 184 TRANSPORTATION FUND Transportation Fund Revenue Sources ................................................................................................................ 185 County Gas Tax Revenues .................................................................................................................................. 186 Transportation Fund Revenue Summary ............................................................................................................. 186 Transportation Fund Budget by Function ............................................................................................................ 187 Transportation Fund Organizational Chart .......................................................................................................... 188 Transportation Fund Expenditure Summary by Department ............................................................................... 188 111-199 - Transportation Reserves ...................................................................................................................... 189 111-214 - Road and Bridge ................................................................................................................................. 190 111-243 - Public Works....................................................................................................................................... 192 111-244 - County Engineering ............................................................................................................................ 194 111-245 - Traffic Engineering ............................................................................................................................. 198 111-281 - Stormwater .......................................................................................................................................... 201 EMERGENCY SERVICES DISTRICT Emergency Services District Revenues .............................................................................................................. 205 Advanced Life Support Charges .......................................................................................................................... 206 Emergency Services District Expenses by Type .................................................................................................. 206 Emergency Services District Revenue Summary ................................................................................................. 207 114-120 - Fire Services ....................................................................................................................................... 208 LAND ACQUISITION BONDS 225-117 - Land Acquisition Bonds ..................................................................................................................... 209 245-117 - Land Acquisition Bonds – 2004 Referendum ..................................................................................... 210 SOLID WASTE DISPOSAL DISTRICT S.W.D.D. Organizational Chart ........................................................................................................................... 211 Revenue Summary ............................................................................................................................................... 211 Expense Summary by Department....................................................................................................................... 211 411-209 - Refuse Disposal .................................................................................................................................. 212 411-217 - Sanitary Landfill ................................................................................................................................. 213 411-255 – Customer Convenience Centers & Recycling..................................................................................... 215


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HOUSING AUTHORITY

107-226 - Indian River Housing Authority .......................................................................................................... 217 SPECIAL REVENUE FUNDS Special Revenue Funds ....................................................................................................................................... 218 Special Revenue Funds Organizational Chart ..................................................................................................... 221 101 - Road Improvement Fees ............................................................................................................................. 222 102 - New Road Improvement Fees .................................................................................................................... 222 103 – Additional Impact Fees .............................................................................................................................. 223 106 - Court Facilities Fund .................................................................................................................................. 224 108 - Section 8 Rental Assistance ....................................................................................................................... 225 109 - Secondary Road Construction ................................................................................................................... 227 112 - Special Law Enforcement Fund ................................................................................................................. 229 117 - Tree Ordinance Fines ................................................................................................................................. 229 119 - Tourist Tax Fund ........................................................................................................................................ 230 120 - 911 Surcharge (Communication Center) ................................................................................................... 231 121 - Drug Abuse Fund ....................................................................................................................................... 234 123 - Indian River County Local Housing Assistance Program (IRCLHAP/SHIP) ............................................ 235 124 - Metropolitan Planning Organization .......................................................................................................... 237 126 - Multi-Jurisdiction Trust Fund .................................................................................................................... 239 127 - Native Uplands Acquisition ....................................................................................................................... 239 128 - Beach Restoration Fund ............................................................................................................................. 240 129 - Community Development Block Grant ...................................................................................................... 243 130 - Community Development Block Grant – Housing Rehabilitation ............................................................. 243 133 - Florida Boating Improvement Program ...................................................................................................... 244 134 - Library Bequests ........................................................................................................................................ 244 135 - Disabled Access Programs ......................................................................................................................... 245 136 - Intergovernmental Grants ........................................................................................................................... 245 137 – Traffic Education Program ........................................................................................................................ 246 138 - Disaster Recovery Grants ........................................................................................................................... 246 140 - Court Facility Surcharge Fund ................................................................................................................... 247 141 - Additional Court Costs ............................................................................................................................... 247 142 - Court Technology Fund ............................................................................................................................. 248 145 – Land Acquisition Series 2004 Referendum ............................................................................................... 248 171 - East Gifford Stormwater Watershed M.S.B.U. .......................................................................................... 249 185 - Vero Lake Estates M.S.B.U. ...................................................................................................................... 249 181 - Gifford Streetlighting ................................................................................................................................. 250 182 - Laurelwood Streetlighting .......................................................................................................................... 250 183 - Rockridge Streetlighting ............................................................................................................................. 251 184 - Vero Highlands Streetlighting .................................................................................................................... 251 186 - Porpoise Point Streetlighting ...................................................................................................................... 252 187 - Single Light Districts ................................................................................................................................. 252 188 - Laurel Court Streetlighting ......................................................................................................................... 253 189 - Tierra Linda Streetlighting ......................................................................................................................... 253 190 - Vero Shores Streetlighting ......................................................................................................................... 254 191 - Ixora Park Streetlighting ............................................................................................................................ 254 192 - Poinciana Park Streetlighting ..................................................................................................................... 255 193 - Roseland Streetlighting .............................................................................................................................. 255


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194 - Whispering Pines Streetlighting ................................................................................................................. 256 195 - Moorings Streetlighting .............................................................................................................................. 256 196 - Walker's Glen Streetlighting....................................................................................................................... 257 197 - Glendale Lakes Streetlighting .................................................................................................................... 257 198 - Floralton Beach Streetlighting .................................................................................................................... 258 199 – West Wabasso Streetlighting ..................................................................................................................... 258 308 - Capital Reserve Fund ................................................................................................................................. 259 OTHER DEBT SERVICE 204 - Refund and Improvement Bond ................................................................................................................. 260 CAPITAL PROJECTS 315 - Optional Sales Tax ..................................................................................................................................... 261 ENTERPRISE FUNDS Golf Course Organizational Chart ....................................................................................................................... 263 Golf Course Revenue Summary .......................................................................................................................... 263 Golf Course Expense Summary by Department .................................................................................................. 263 418-221 - Golf Course Operations ...................................................................................................................... 264 418-236 - Clubhouse ........................................................................................................................................... 265 441-233 - Building Department ........................................................................................................................... 267 Building Department Organizational Chart ......................................................................................................... 269 County Utilities Organizational Chart ................................................................................................................. 270 County Utilities Revenue Summary .................................................................................................................... 270 County Utilities Expense Summary by Department ............................................................................................ 270 471-218 - Wastewater Treatment ........................................................................................................................ 272 471-219 - Water Production ................................................................................................................................ 274 471-235 - General & Engineering ....................................................................................................................... 276 471-257 – Bio-Solids Operations ........................................................................................................................ 278 471-265 - Customer Service ................................................................................................................................ 280 471-268 - Wastewater Collection ........................................................................................................................ 282 471-269 - Water Distribution .............................................................................................................................. 284 472-235 - Utility Impact Fees .............................................................................................................................. 286 INTERNAL SERVICE FUNDS 501 - Fleet Management ...................................................................................................................................... 287 502 - Risk Management ....................................................................................................................................... 289 504 - Health Insurance ......................................................................................................................................... 291 505 – Geographic Information Systems............................................................................................................... 292 505 – Computer Services ..................................................................................................................................... 295


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LONG RANGE FINANCIAL PLAN Capital Improvements Program ........................................................................................................................... 297 Capital Improvements Program Major Elements and Projects ............................................................................ 298 Capital Improvements Program Projected Expenditures ..................................................................................... 301 Operating Impact of Capital Improvement Projects............................................................................................. 302 Revenue Sources ................................................................................................................................................. 302 Matrix of CIP Projects and Funding Sources ...................................................................................................... 304 Capital Improvements Outlay by Function .......................................................................................................... 305 Capital Improvements Plan Funds ....................................................................................................................... 305 Long Range Financial Plan.................................................................................................................................. 306 Five-Year Financial Projection ............................................................................................................................ 306 General/MSTU Fund Revenue and Expenses ..................................................................................................... 307 Transportation Fund Revenue and Expenses ....................................................................................................... 308 Emergency Services District Revenue and Expenses .......................................................................................... 309 Traffic / Impact Fee Fund Revenue and Expenses .............................................................................................. 310 Secondary Roads Fund Revenue and Expenses .................................................................................................. 311 Optional Sales Tax Fund Revenue and Expenses ................................................................................................ 312 Financial Forecast Summary ............................................................................................................................... 313 STATISTICAL INFORMATION Indian River County Millage Rates by Taxing Authority .................................................................................... 314 General Government Expenditures by Function .................................................................................................. 315 General Revenues by Source ............................................................................................................................... 317 Property Tax Levies and Collections ................................................................................................................... 319 Just and Taxable Value of Taxable Property ....................................................................................................... 320 Property Tax Rates-Direct and All Overlapping Governments ........................................................................... 321 Ratio of Net General Bonded Debt To Taxable Value and Net Bonded Debt Per Capita ................................... 322 Computation of Direct and Overlapping Debt ..................................................................................................... 322 Ratio of Annual Debt Service Expenditures For General Bonded Debt to Total

General Governmental Expenditures .......................................................................................................... 323 Revenue Bond Coverage-Water and Sewer Bonds .............................................................................................. 324 Property Value, Construction and Bank Deposits ............................................................................................... 325 Principal Taxpayers ............................................................................................................................................. 326 Citrus Production and Acreage ............................................................................................................................ 327 Registered Voters of Indian River County ........................................................................................................... 328 Surrounding Counties Comparison...................................................................................................................... 329 Indian River County Millages by Tax Code ........................................................................................................ 330


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LONG TERM DEBT Long Term Debt Analysis ................................................................................................................................... 331 Existing Long Term Debt .................................................................................................................................... 332 Total Debt Outstanding ...................................................................................................................................... 333 Enterprise Fund Debt Outstanding ..................................................................................................................... 334 Other Funds Debt Outstanding ........................................................................................................................... 334 Annual Debt Service Payments .......................................................................................................................... 335 Spring Training Facility Revenue Bonds, Series 2001 - $16,810,000 Bonds ...................................................... 336 Water and Sewer Revenue Bonds, Series 2005 - $27,675,000 Bonds................................................................. 337 Environmentally Sensitive Land Acquisition, Series 2006 - $48,600,000 Bonds ............................................... 338 Water & Sewer Refunding Bonds, Series 2009 - $26,370,000 Bonds ................................................................ 339 GLOSSARY Glossary Terms .................................................................................................................................................... 340


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TABLE OF CHARTS AND GRAPHS Population Graph ................................................................................................................................................... 18 Population Change ................................................................................................................................................ 20 Comparison of Unemployment Rates .................................................................................................................... 21 Employment by Sector in Indian River County ..................................................................................................... 22 Tourist Tax Revenue ............................................................................................................................................. 23 Housing Starts ....................................................................................................................................................... 24 Organization Chart ................................................................................................................................................ 30 Budget Amendment/Transfer Process ................................................................................................................... 55 Budgeted Expenditures by Function ...................................................................................................................... 57 Budgeted Revenues by Source .............................................................................................................................. 65 Federal Revenues Graph ........................................................................................................................................ 66 State Revenues Graph............................................................................................................................................ 67 Local Revenues Graph .......................................................................................................................................... 68 Ad Valorem Revenues Graph ................................................................................................................................ 69 Taxable Property Values Graph ............................................................................................................................. 70 Aggregate Millage Rates ....................................................................................................................................... 72 Non-Ad Valorem Assessments .............................................................................................................................. 73 Building Department Revenues ............................................................................................................................. 75 Total Fund Balance ............................................................................................................................................... 76 General Fund Revenues ......................................................................................................................................... 93 General Fund Expenses by Function ..................................................................................................................... 95 M.S.T.U. Revenue Sources ................................................................................................................................. 161 M.S.T.U. Budget by Function ............................................................................................................................. 162 Transportation Fund Revenue Sources ................................................................................................................ 185


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County Gas Tax Revenues .................................................................................................................................. 186 Transportation Budget by Function ..................................................................................................................... 187 Emergency Services District Revenues ............................................................................................................... 205 Advanced Life Support Charges .......................................................................................................................... 206 Emergency Services District Budget by Expenses .............................................................................................. 206 Land Acquisition Bond Millage Rates................................................................................................................. 209 Capital Improvement Program by Function ........................................................................................................ 305 Composition of Long Term Debt......................................................................................................................... 331 Total Debt Outstanding at Fiscal Year End ......................................................................................................... 333 Enterprise Fund Debt Outstanding at Fiscal Year End ........................................................................................ 334 Other Funds Debt Outstanding at Fiscal Year End .............................................................................................. 334 Annual Debt Service Payments ........................................................................................................................... 335

2013/2014 Budget

OVERVIEW BUDGET MESSAGE ............................................................................................................................................. 1 SUPPLEMENTAL BUDGET MESSAGE ........................................................................................................... 15 INDIAN RIVER COUNTY COMMUNITY PROFILE ....................................................................................... 18 ORGANIZATION CHART .................................................................................................................................. 30 COUNTY GOALS ................................................................................................................................................ 31 POLICY ................................................................................................................................................................ 37 DESCRIPTION OF ALL FUNDS ........................................................................................................................ 45 DEPARTMENTAL, FUNCTION AND FUND SUMMARY .............................................................................. 51 BUDGET PROCESS ............................................................................................................................................ 53 TOTAL BUDGET SUMMARY ........................................................................................................................... 56 PERSONNEL SCHEDULE BY DEPARTMENT ................................................................................................ 80

Budget Message

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The County taxroll is now lower than it was in FY 2005/06. The County continuously decreased the millage rates when the taxroll rose during the first half of the last decade. However, as the taxroll fell back to previous levels, the County held the line and did not increase the millage. As a result, the County millage rates are significantly lower than they were in FY2004/05. (See graph above).

Table 1 Comparison of Operations 1990/91 versus 2013/14

Item Description 1990/91 2013/14 % change

Full-time budgeted positions 735 705 -4.1%

Population 92,428 139,446 50.9%

Fire Rescue Station service locations 8 12 50%

ALS Ambulance service locations 5 11 120%

ALS engines 0 7 N/A

County Recreation Department No Yes N/A

County operated libraries 2 3 50.0%

County operated pools 0 2 N/A

County Shooting Range 0 1 N/A

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Over the last seven years, BCC departments have reduced staff by 259 full-time positions. This represents a 26.9% reduction in staffing from 2006/07. Our current staffing levels are now lower than the amount budgeted in FY 1990/91. However, the population served has increased by 50.9% from that time. In addition, the level of service has increased in many areas. Please see Table 1 on the previous page for a highlight of services provided then and now.

Table 2 Comparison of Proposed Ad Valorem versus Current Revenue

2012/13

Ad Valorem Revenues

2013/14 Proposed Ad

Valorem

Increase (Decrease)

% Increase

(Decrease)

General Fund $39,315,374 $40,807,742 $1,492,368 3.8%

M.S.T.U. $7,482,512 $7,568,031 $85,519 1.1% Emergency Services District $17,763,664 $20,753,931 $2,990,267 16.8%

Land Acquisition Bond – 2004 Referendum $4,834,600 $4,879,017 $44,417 0.9%

Total $69,396,150 $74,008,721 $4,612,571 6.6%

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Fiscal Year 2013/14 Budget Highlights In an effort to hold the line on taxes, BCC departments, Constitutional Officers, and outside agencies were asked to maintain budgets at or below the level for the previous year. The BCC departments have met this goal, as well as the Clerk of the Circuit Court. However, the Sheriff, Property Appraiser, and Supervisor of Elections all requested budget increases (the Tax Collector’s budget is not due until August 1st). The recommended budget does not fund these increase requests in their entirety. However, the recommended increases, along with the impact of increased FRS rates, and the phase-out of fund balance usage results in the need for a millage increase in the General Fund and the Emergency Services District. The total proposed budget is $253,840,382, a decrease of $37,951,813 or 13.0% from the current year. This represents a drop of 46.3% from the approved FY 2006/07 amount of $472,420,328. A detailed all fund expense summary is contained in the exhibits following this message (pages 23 and 24). The single greatest individual expense in the budget is Personnel Services. In total, four (4) additional full-time (FT) positions are proposed for FY 13/14. BCC departments are increasing by three (3) full-time positions, while Constitutional Officers show a net increase of one (1) position. This results in an additional cost of $128,616 (BCC only). Two of the three positions are in non-taxing funds. Highlights of FY 2013/14 Budget:

• Taxroll Increase - 1.4% countywide, still 30.7% below peak

• FRS Rate Increases – $1.8 million increase countywide

• Building Department – staffing increase

• Partial early payoff Spring Training Bonds - $250,000 increase for General/M.S.T.U. Funds

• Position increases - $128,616 (3 net FT positions, BCC)

• Constitutional Officer increases - $1.1 million General Fund

• Fund reserve phase-out - General Fund and Emergency Services

The proposed budget includes a contingency for a potential (modest) salary increase for county employees. Staff is currently negotiating contracts for next fiscal year with the County’s two collective bargaining units (Teamsters and IAFF). If union negotiations result in raises, the proposed agreements will be submitted to the BCC for final approval.

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Table 3

Full-time Positions (FTE’s) – All Funds

Fund Description

Approved 2012/2013

Recommended 2013/2014

Difference Rec./ Approved

Clerk of Court (1) 14.00 13.00 (1.00)

Tax Collector 44.00 44.00 0.00

Property Appraiser 35.00 36.00 1.00

Sheriff 486.00 486.00 0.00

Supervisor of Elections 7.00 8.00 1.00

Subtotal-Constitutional Officers 586.00 587.00 1.00

General Fund - BCC 132.05 127.05 (5.00)

M.S.T.U. 41.30 40.80 (0.50)

Transportation Fund 121.90 122.90 1.00

Emergency Services District 235.35 235.35 0.00

Solid Waste Disposal District 9.00 9.00 0.00

Additional Impact Fee Fund 1.00 1.00 0.00

Rental Assistance 4.00 4.00 0.00

Secondary Road Construction 3.10 3.10 0.00

911 Fund 2.00 2.00 0.00

SHIP Program 1.00 1.00 0.00

Metro Planning Organization 4.00 4.00 0.00

Beach Restoration Fund 2.00 2.00 0.00

Golf 3.00 3.00 0.00

Building Department 15.00 16.50 1.50

Utilities 113.00 114.00 1.00

Fleet Management 7.00 7.00 0.00

Risk Management 2.30 2.30 0.00

Employee Health Insurance 1.00 1.00 0.00

IS Department 4.00 9.00 5.00

Subtotal-BCC Depts 702 705 3.00

Grand Total 1,288 1,292 4.00

(1) Number of Clerk of Court positions funded by BCC. Other positions are funded through the court system. Explanations of the individual changes are included in the appropriate message sections.

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Revenue Outlook Indian River County is beginning to experience signs of a modest improvement in the economy. New construction activity has increased significantly from last year’s historically low figures. Some revenues are showing signs of a slight increase, while others remain relatively weak. Therefore, our revenue projections for next year are mixed. For example, Half-Cent Sales Tax is increasing $401,396 or 5.4%, while gas taxes are expected to drop $73,107 or 1.3%. State Shared Revenues are expected to increase by $160,318 or 6.0%, while Communications Service Taxes are falling $70,000 or 5.5%. Building permit revenues are expected to increase $279,500 or 20.4%. Interest earnings continue to drop (down $162,802 or 12.8%). ALS Charges are expected to increase by $190,000 (4.3%) next year. Many of the revenue increases are following several years of substantial decline. For example, Half-Cent Sales Taxes are up 5.4% from this year. However, the projected amount is still $900,000 (10.0%) below the peak in FY 2005/06 ($8,776,684). Proposed Ad Valorem Tax Rates

Based on the preliminary rolls and recommended expenses, the proposed millage rates are as follows:

Table 5 Comparison of Proposed Millage Rates to Current

Fund Description

2012/2013 Millage

2013/2014 Proposed

Millage Difference % Difference

General Fund 3.0892 3.1685 0.0793 2.6%

M.S.T.U. Fund 1.0733 1.0733 0.0000 0.0%

Emergency Services District 1.7148 1.9799 0.2651 15.5%

Land Acquisition 2004 0.3799 0.3788 (0.0011) (0.3)%

Aggregate Millage 5.0729 5.3676 0.2947 5.8%

The proposed General Fund and Emergency Services District millage rates are increasing from the current year. Proposed rates for the M.S.T.U. Fund are the same as the current year, while the Land acquisition millage is decreasing slightly. Staff proposes a slight increase in SWDD assessment rates. Four (4) of the County’s nineteen (19) street lighting and drainage M.S.B.U’s reflect a rate increase. Otherwise, no increases in rates or fees are proposed for the upcoming fiscal year. For illustrative purposes, the effect of the preceding proposed rates on a home with an assessed value of $200,000 and a homestead exemption of $50,000 is shown on the following table.

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Table 6 Typical House Comparison – Proposed vs. Current

Proposed Millage Compared to Current 2012/2013 Adopted Millage

2013/2014 Proposed

Millage

Increase (Decrease)

% Increase

(Decrease)

Taxable Value $150,000 $150,000

General Fund $463.38 $475.28 $11.90 2.57%

Land Acquisition 2004 $56.99 $56.82 ($0.17) -0.30%

Subtotal – Indian River Shores $520.37 $532.10 $11.73 2.25%

Emergency Services District $257.22 $296.99 $39.77 15.46%

Subtotal-All Other Incorporated Areas $777.59 $829.09 $51.50 6.62%

M.S.T.U. $161.00 $161.00 $0.00 0.00%

Total – Unincorporated Area $938.59 $990.00 $51.50 5.49%

General Fund

The proposed General Fund budget is $69,776,204, a decrease of $727,420 or 1.0%. Specific departmental, Constitutional, and agency budget summaries are contained in the exhibits following this message (pages 29 and 30). Some of the major factors impacting the General Fund budget are presented below:

• FRS rate increase - $1,068,148 including constitutionals, $195,569 BCC

• Constitutional Officers increases - $2,225,850 requested, $1,081,278 recommended

• Ad valorem taxroll increase – 1.4%, $470,000 additional revenue • State Mandates/Constitutional Officers - Make up about 74.2% of total budget

• Fund reserves – phase-out usage over 2 years, $900,000 impact in 13/14

• Millage rate – 3.1685, 2.6% increase

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The following graph illustrates the breakdown of expenditures by agency in the General Fund.

It should be noted that State Mandates and Constitutional Officers account for about 74.2% of the total fund expenditures. BCC departments represent 20.1% of the total General Fund budget, down from 20.6 % last year. Constitutional Officers’ budgets represent 63.8% of the total budget. The countywide taxroll has increased slightly (1.4%) from last year. This marks the first increase since 2007 and provides additional revenue of approximately $470,000 for the general Fund. In order to balance the budget and begin to phase out the use of fund balance, BCC departments were cut by about 5.5%. Constitutional Officers, who make up 63.8% of the General Fund, were asked to submit budgets less than or equal to the current amount as well. The Clerk of Court met the requested goal of no budget increases. All other Constitutional Officers—excluding the Tax Collector whose budget is not yet due—have requested increases in their budgets. The Sheriff’s budget request is an increase of $1,858,487 or 5.0% from the current year. In an effort to reduce the impact on ad valorem taxes, the recommended budget is less than the amount requested. The proposed funding level is an increase of $1,000,000, or 2.7% over the current year budget. The Property Appraiser requested an increase of $391,179, or 14.4%, overall. This request has been reduced to an increase of $100,000, or 3.7%, which is the amount needed to fund an additional payment for new appraisal software purchased last year. The Supervisor of Elections has also requested an increase ($52,690, or 5.1%). Once again, the recommended budget is a reduction from the request. In light of the fact that the current year budget included funding for the Presidential Election, the proposed funding amount is the same as the current fiscal year budget. The Property Appraiser and Supervisor of Elections have both requested an increase of 1 full-time position, while the Clerk of Court budget reflects a decrease of 1 position. The Tax Collector’s budget is not due until August 1st; therefore, staff has estimated no change in this budget request at this time.

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The BCC departmental funding amount is down $816,916, or 5.5%. It should be noted that the Computer Services department is being moved to an internal service fund, which accounts for a decrease of $323,960. After accounting for this change, BCC departments are still down about 3.3% from the current year. Total staffing for BCC departments is the same as the current fiscal year. During the 2013 session, the State Legislature approved an increase in the required contribution rates for the Florida Retirement System (FRS). This change has resulted in an increased cost of $1,068,148 in the General Fund including Constitutional Officers ($195,569 for BCC only). Recommended State agency budgets total $3,096,092, an increase of $29,338, or 1.0%. The increase here is due primarily to a $77,540 increase (14.1%) in the required contribution to the Department of Juvenile Justice (DJJ). Proposed funding for Children’s Services is $623,890, the same level as approved for the current year. Total transfers out of the General Fund are increasing $167,146, or 4.8%, primarily due to reduced gas taxes and increased expenses in the Transportation Fund. Half-Cent Sales Tax revenues are increasing $145,423, or 4.0% and State Revenue Sharing is increasing $25,905 or 1.9% from the current year amounts. Based on the preliminary roll, the assessed value increased by 1.4% compared to a decrease of 3.6% last year. New construction added 0.9% which combined with a 0.5% increase in existing values. Please note that while the taxroll is increasing slightly, the amount is still 30.7% below the peak in 2007. The millage rate to fund the recommended General Fund budget is 3.1685, an increase of 2.6% from current and 3.1% above rollback. The proposed General Fund budget calls for the use of $900,000 in reserves to balance the budget, a decrease from the $1.8 million used during the current year. The current use of fund balance is not in accordance with County fund balance policy prohibiting the use of reserves for recurring expenses. Previously, staff has stated that fund balance usage will need to be phased out once the economy begins to improve. Furthermore, the County fund balance policy—and recommended practices of the GFOA—direct that such usage should end as revenues increase in order to preserve the long-term financial strength of the organization. With the increase in taxroll along with other revenue increases, staff recommends that we begin to phase out fund balance usage for the General Fund over a two year period. Under this plan, fund balance usage will end during fiscal year 2014/15. Municipal Service Taxing Unit (M.S.T.U.) Fund The M.S.T.U. recommended budget is $24,942,596 an increase of $476,094 or 1.95% (page 32). Transfers out to the Transportation Fund are increasing by $32,225 and to the General Fund for Law Enforcement by $530,852. Transfers out make up such a large portion of the M.S.T.U.

10

expense budget (77.2%), that any change causes a significant impact on the total fund budget. A summary of major factors impacting the M.S.T.U. Fund is shown below:

• Ad valorem taxroll – 1.38% increase, $85,000 additional revenues

• Transfers Out - $563,077 increase

• Spring training bonds partial payoff – Half-Cent Sales Tax increase of $280,000 • FRS rate change - $38,428 increase

The M.S.T.U. departmental budgets are decreasing $283,419, or 5.9%. During the current year, funding in the amount of $139,591 was allocated for restoring County beaches in the aftermath of Hurricane Sandy. After accounting for this change, departmental budgets still show a decrease of about 3.0%. Many M.S.T.U. Fund revenues are improving for the upcoming fiscal year. Ad valorem revenues are increasing by $85,519 or 1.1%. Franchise Fee revenues are increasing by $55,000 or 0.7% from the current fiscal year (including natural gas). The Local Communication Service Tax is down $70,000 or 5.5% due to changes in communication service consumption coupled with recent legislative changes. Half-Cent Sales Tax is up by $514,446 or 14.9%. This increase is due to a revenue increase of 5.4% and the payoff of a portion of the Spring Training bonds. State revenue sharing is expected to increase by $134,413 or 10.4% Based on the preliminary tax roll, the assessed value increased 1.4% compared to a decrease of 2.6% last year. New construction added 1.0%, while existing values increased 0.4%. The proposed millage rate for the M.S.T.U. Fund is 1.0733, no change from last year. This is 0.4% above the rollback rate.

Transportation Fund The recommended budget for the Transportation Fund is $13,204,335, an increase of $178,053 or 1.4% (page 34). Some of the major factors impacting the Transportation Fund Budget are presented below:

• FRS rate changes - $89,933 increase

• Gas taxes – decrease of $55,000 or 2.4%

• Staffing increase – 1 FT position, $37,479 increase

One (1) full-time Maintenance Worker has been added in the Road & Bridge Dept. of the Transportation Fund to assist in maintaining the increased amount of landscaped medians. Constitutional gas taxes are decreasing for next fiscal year by $40,000 or 2.5%. County gas tax also sees a decrease of $15,000 or 2.1%. Transfers from the General Fund and M.S.T.U. will account for 58.0% of total revenues next year compared to 57.3% for the current year.

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Emergency Services District Fund The total budget proposed for next fiscal year is $26,645,175, an increase of $305,844 or 1.2% (page 35). A summary of the major impacts on the Emergency Services District is provided as follows:

• FRS rate change - $453,399 increase

• Taxroll change – up 1.4%, $211,000 additional revenues • ALS charges - $190,000 increase (4.3%) • Fund balance – phase out usage $2 million impact

Based on the preliminary roll, the total assessed value increased by 1.4% compared to a 3.6% decrease last year. New construction provides an increase of 0.9%, while the change in existing values is 0.5%. No staffing changes are proposed here. FRS rate increases are substantial here ($453,399) since Special Risk retirement classification rates are much higher than regular rates. Likewise, the rate increase for Special Risk employees was larger than the increase for regular employees. The proposed millage rate of 1.9799 is 15.5% above current. This represents a 16.0% increase above the rollback rate. The budget includes the use of $500,000 in fund reserves to balance. This is down over $2 million from the current year amount. As previously stated by staff, the reliance upon fund balance to fund recurring expenses (salaries and operating expenses) is not in accordance with the County’s fund balance policy or recommended best practices from the Government Finance Officer’s Association. In accordance with County policy, staff plans to phase out fund balance usage now that the taxroll is increasing. This move is intended to maintain the financial health of the Emergency Services District. Land Acquisition Bonds – 2004 Referendum Total debt service expenses are budgeted at $4,767,191, an increase of $12,446, or 0.3%. The millage rate is 0.3788, a decrease of 0.0011, or 0.3%. This millage can be decreased slightly due to the taxroll increase while still generating the same revenues as last year in order to fund the debt service amount. Land acquisition expenses are budgeted in Special Revenue Fund 145. Solid Waste Disposal District (S.W.D.D.) NOTE: The Solid Waste Disposal District and Enterprise budgets are presented in accordance with Generally Accepted Accounting Principles (GAAP). As a result, capital and principal debt service payments are not included and depreciation is reflected.

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The total proposed S.W.D.D. budget is $11,200,862, an increase of $112,461, or 1.0% (page 41). This increase is caused largely by depreciation for the anticipated completion of the new Oslo Convenience Center ($112,000).

Proposed residential assessment rates are increasing 4.5% to $70.86 per Equivalent Residential Unit. Commercial rates will also increase to $30.44 per W.G.U (up 3.6%). The proposed readiness-to-use fee is $18.81 per W.G.U, an increase of $0.68 or 3.8% from last fiscal year. The proposed Landfill Disposal of Ash Residue and Related Materials Not Suitable for Production of Ethanol rate will remain unchanged at $18.81 per ton. This modest rate increase is needed to return S.W.D.D. to profitability over a t two-year period. Reduced revenues from tipping fees, interest earnings, and recycling sales have combined with continued operational cost increases to generate a loss for S.W.D.D. for the last three years. Numerous cost saving measures have been undertaken over the last few years to address the financial challenges including; privatization of convenience centers ($366,834 savings), INEOS vegetative waste processing ($284,510 gain), recycling sales RFP ($185,000 revenue increase), and dual stream recycling change ($299,284 savings). While the proposed rates represent an increase from the current year, it is important to note that S.W.D.D. has steadily decreased rates over the last fifteen years. Therefore, the proposed residential assessment rate is still well below the rates charged in fiscal year 1995/96 ($80.08 per E.R.U.). Commercial rates reflect a similar trend as well. Special Revenue and Capital Projects Funds All but four of the Street Lighting and M.S.B.U. District rates will remain unchanged for the 2013/2014 fiscal year. Due to changes in the number of parcel/acres in the street lighting districts and increased electrical costs over the years, rate changes are needed in the four districts shown in the table below. If not shown, the proposed rates remain unchanged from current.

Assessment Districts

2012/2013 Parcel/Acre

2013/2014 Parcel/Acre Increase

% Increase

Laurelwood $18.00 $23.00 $5.00 27.8%

Vero Highlands $23.00 $28.00 $5.00 21.7%

Royal Poinciana $28.00 $32.00 $4.00 14.3%

Floralton Beach $38.00 $45.00 $7.00 18.4% (See pages 42-45). The Optional Sales Tax Fund budget is $17,311,556, a decrease of $16,416,815 from the current year. This decrease is due largely to the fluctuation in capital projects from year to year. The Traffic Impact Fees Fund is decreasing by $9,026,146, and Secondary Roads Fund is decreasing by $3,285,539. These funds reflect the decrease in impact fee revenues and the carryover of projects from the last fiscal year.

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Golf Course

The proposed Golf Course budget totals $2,835,349, an increase of $2,668, or 0.09%. No change in rates is proposed. Staff is currently working on a plan to refund the golf course bonds during the current fiscal year (September 1st) with an interfund loan that will provide savings for the golf course and additional interest earnings for the General Fund.

Building Division The proposed budget is $1,723,693, an increase of $136,622 or 8.61% (page 50). An additional building support specialist position is proposed to assist in keeping up with the increased workload for the department. Additionally, a staff assistant position currently funded in Community Development will now be split equally between the two departments for a total increase of 1.5 FTE positions. These positions are in addition to the Plans Examiner/Building Inspector position that was added mid-year during the current fiscal year. Building Department revenues are up by approximately 25.2% from last year through the end of May 2013. Therefore, permit revenues should be sufficient to fund the increase in positions. Staff anticipates that additional positions may be needed during next year if activity continues to increase. It is important to maintain appropriate staffing levels to provide responsive service to contractors at all times, so mid-year adjustments may be needed here. Utilities The Utility Services recommended budget is $36,983,427, an increase of $348,456, or 0.95% (page 51). One (1) full-time Compliance position has been added to the General & Engineering department at a cost of $55,178. This position will assist with operations at the PC South ATS facility and ongoing permitting compliance at existing facilities. No rate increases are included in this budget. Staff is exploring the possibility of adding a trainee position for the Water and/or Wastewater plants to facilitate filling upcoming vacancies. This position(s) may be added mid-year on an as needed basis. Based upon the Utility’s continued positive cash flow and lack of borrowing needs, staff plans to pay off the Series 2005 bonds at their first available call date on September 1, 2015. Fleet Management The Fleet Management recommended budget is $3,310,275, a decrease of $39,928, or 1.19%. Mid-year during the current fiscal year, one full-time position was eliminated due to decreased workload for the department. Management continues to monitor all operations and make mid-year adjustments as needed. GIS/ Computer Services Fund Computer Services has been moved from the General Fund to an internal service fund in the proposed budget. This change will allow for better allocation of expenses to user departments

Supplemental Budget Message

Indian River County Community Profile

2013/2014 Budget Overview

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INDIAN RIVER COUNTY COMMUNITY PROFILE General Description Indian River County was established on June 29, 1925, by an act of the Legislature, separating it from St. Lucie County. The County encompasses approximately 497 square miles of land and is located in the central region of Florida on the eastern coast. In relation to other areas, Indian River is approximately 135 miles north of Miami, 190 miles south of Jacksonville, and 135 miles east of St. Petersburg. Brevard County borders the County on the north, St. Lucie is located directly south, and Osceola and Okeechobee are found on the west boundary. B ordering the county on the east is the Atlantic Ocean. The City of Vero Beach is the seat of County government. The largest municipality within the County is the City of Sebastian. Other incorporated cities located within the County are Fellsmere, Indian River Shores, and the Town of Orchid in descending order of population. T here are approximately 100 miles of waterfront land in the County, including 23 miles of Atlantic beaches. Population The 2010 Census placed the population of Indian River County at 138,028, an increase of 22.2% over the 2000 Census total of 112,947. Most of the population growth was attributable to new residents settling in the area. The estimated population for 2013 is 140,813, which represents a 1.0% increase over the prior year. As depicted in the graph below, the population of the county has more than quadrupled since 1960. It is anticipated that the population growth will remain slower for the next few years due to the economy and real estate markets.

Source: Office of Economic & Demographic Research, The Florida Legislature

Indian River County


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Vero Beach, the county seat, had a 2010 Census population of 15,220 compared to the 2000 Census population of 17,705. The City of Sebastian has surpassed the City of Vero Beach to become the largest City in the county by population. I n 2010, Indian River County ranked 33rd out of 67 counties in Florida in terms of total population, representing 0.7% of the state’s residents. The table below displays the population of all municipalities in the County and the unincorporated areas.

Population by Municipality Municipality 1970 1980 1990 2000 2010 2013

Fellsmere 813 1,161 2,179 3,813 5,197 5,253

Indian River Shores 76 1,254 2,278 3,448 3,901 3,975

Orchid 8 19 10 140 415 421

Sebastian 825 2,831 10,248 16,181 21,929 22,410

Vero Beach 11,908 16,176 17,350 17,705 15,220 15,479

Total Incorporated Area 15,600 23,421 34,055 43,287 46,662 47,538

Total Unincorporated Area 20,392 36,475 56,153 69,660 91,366 93,275

Countywide Total 35,992 59,896 90,208 112,947 138,028 140,813 Source: U.S. Bureau of the Census. Tabulated by the Florida Office of Economic and Demographic Research. 2013 Estimate Only

While the population of the county has been steadily increasing, so has the median age of the residents living here. This change is due to several factors. Nationally, average ages have risen due to the increasing age of the baby boomer generation, as well as the increase in life expectancy for all Americans. I n addition, Florida continues to be a popular destination for retirees. Persons age 15-44 make up the largest percentage of residents in the county. The table below illustrates the percentage of population in each age group since 1970. Population by Age Group

Age Group

1970

1980

1990

2000

2010 14 & Under

27.3%

18.1%

16.3%

15.7%

15.2%

15-44

33.4%

37.2%

34.8%

31.8%

29.5%

45-64

21.9%

24.4%

21.6%

23.3%

28.1%

65+

17.4%

20.3%

27.3%

29.2%

27.2%

Source: University of Florida, Bureau of Economic and Business Research.

Indian River County’s estimated population increased 1.0% from 2012 to 2013. This trend is consistent with many other counties in the state of Florida and is felt the population will increase at a modest rate again in 2014. The chart below shows that population growth in Indian River County, while not as great in absolute numbers compared to other counties has been at a rate that has maintained the county’s percentage of total Florida population. Population changes may have an effect on some State revenue sharing formulas depending on growth rates in relation to other counties.


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Source: University of Florida, Bureau of Economic and Business Research

Employment County Government and the School District remain the largest sectors of employment in Indian River County. Other major sources of jobs are found in health care, service, retail, and manufacturing. Employment in the county fluctuates seasonally with most unemployment occurring from July through October, the slower months in both the tourism and citrus picking seasons. Major employers in the county are shown below along with their approximate level of full time employees as of June 2013: Major Employers in Indian River County

Establishment Industry/ Product

Employed Establishment Industry/ Product

Employed

IRC School Board School System 2,016 CVS Warehouse/Dist Retail Distributor 276 Indian River County County Govt. 1,293 John’s Island Residential Resort 250 IR Medical Center

Health Care 1,093 Visiting Nurse Assoc Health Care 178 Publix Supermarkets Retail Grocery 1,092* Flight Safety Flight Instruction 142 Wal-Mart Retail Sales 701* Novurania of Amer. Manufacturing 120 The New Piper Aircraft Manuf. 700

City of Sebastian City Government 113 City of Vero Beach City Govt. 408 Medical Data System Collection Agency 111 Sebastian River Med. Health Care 376 Sun Ag Inc. Citrus, Agriculture 100 Indian River Estates Retirement./Care 350 St. Edward’s School Private School 96 Disney Resort Resort Hotel 281* Capt. Hiram’s Restaurant/Resort 59

Source: Indian River County Chamber of Commerce *Breakdown between Full and Part Time not available Indian River County's unemployment rate decreased from last year. The average level of unemployment decreased from 11.01% in 2012 to 7.65% in 2013. Unemployment rates in the county had been increasing steadily from 2006 to 2010 due to a slow down of real estate transactions and new home construction.

The County offers eligible relocating and expanding businesses a Tax Exemption depending on the type of industry, number of new jobs created, and the capital investment made. The County also offers a Local Jobs Grant program to both new and expanding businesses creating higher wage jobs and maintaining them over multiple years. In addition, further incentives are granted for businesses located within the Enterprise Zone. These local incentives enhance the County’s “open for business” message for economic development purposes and job creation.


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Source: U.S.Department of Labor, Bureau of Labor Statistics Industry Indian River County’s economy is made up of agriculture (citrus and cattle), tourism, light manufacturing, wholesale and retail trade, and commercial fishing. During the 2011/2012 crop year, the county had 32,820 producing acres of citrus which yielded 9,369,000 boxes of oranges, grapefruit, and specialty fruit. This ranked the county 7th among all Florida counties in total citrus production and 1st in grapefruit production. Part of the harvest is sold to the fresh fruit market. The remainder is sent to one of the county’s 11 major packinghouses. Improved pasture and rangelands cover approximately 76,000 acres countywide, and are primarily utilized for dairy farming and beef cattle production. In 1957, P iper Aircraft, Inc. located its headquarters, aircraft research, development, and manufacturing operations in Vero Beach. The company is the largest manufacturing employer in the area. In 2006, CVS Pharmacy opened a new distribution center in the county. This center provides the distribution of products to all CVS locations in the southern half of Florida. In 2012, I NEOS New Planet BioEnergy opened its new BioEnergy Center in Indian River County. The facility converts a wide range of low-cost organic materials, including household and vegetative wastes, into bioethanol for use as a renewable road transport fuel (ethanol) while generating renewable power for export to the local electricity grid. T his new technology will reduce greenhouse gas emissions from cars and energy generation in addition to reducing the amount of waste going to landfills.


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Source: Florida Department of Economic Opportunity Several other industries can be found in the county as well. Some of these are: lumber and millwork plants, machine shops, welding shops, sheet metal fabricators, construction, architectural ornamental ironworks, stone and marble products, asphalt production, pilot training facilities, communication equipment, wholesale seafood, metal window and awning production, printing, bioethanol production, software development, deep sea submarine manufacturing, and air handling systems. M any types of concrete production abound, including concrete blocks, ready mix concrete, and pre-cast concrete products. A lso found within the county are electronic component manufacturing, plating and machine shop equipment, aircraft parts and supplies, local newspapers, radio and television stations, and temperature controls. A large selection of financial services can also be found in Indian River County. Fifteen (15) banks and one (1) savings and loan associations have operations located here with fifty-five (55) branches. Over 40 other financial service companies offer services ranging from financial planning to securities brokerages to residents within the county. Tourism and Recreation The Atlantic beaches and the excellent climate in the county provide the basis for a year-round tourism industry. There are numerous hotels and motels in the county as well as retail and service establishments geared toward the tourist trade. F orty-six miles of riverfront on the Indian River, in addition to the 23 m iles of Atlantic coastline create an ideal setting for outdoor recreation. R esidents and visitors have the opportunity to enjoy these resources at any of the forty-one county parks or the Sebastian Inlet State Park. Indian River County also has five public and twelve private golf courses as a source of outdoor entertainment.

Agriculture, Forestry and

Fishing5.4%

Construction5.4%

Manufacturing3.8%

Transportation, Communications

and Utilities2.9%

Wholesale Trade1.5%

Retail Trade16.5%

Finance, Insurance and Real Estate

4.8% Services48.3%

Public Administration

11.3%

Indian River County Employment by Sector (2012)


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As of May 19, 2009 Minor League Baseball has begun leasing the 340-acre complex, formerly occupied by the L.A. Dodgers and used as their spring training facility for over 50 years. The complex also houses a convention center which is utilized throughout the year for various events. Minor League Baseball plans to utilize Vero Town (formerly the Dodgertown facility) for amateur baseball tournaments through various months of the year. They also intend to conduct support services training at the facility. These events are expected to be ongoing through the year. Two local theaters produce several onstage performances throughout the year. The Center for the Arts provides displays of artwork from nationally known as w ell as local artists. A rt classes are also available to citizens of many skill levels.

In 1995, t he Walt Disney Corporation developed its first resort separate from the Disney World theme park in the county. Currently, this 71-acre resort offers a four story 115 room inn, 6 beachfront cottages and 3 villas with 90 rooms. Dining, lounges, a swimming pool, and tennis are some of the features available at the resort. Tourism has increased in the 2012/2013 fiscal year. The 2012/2013-trend line is above the previous year, but is still following the seasonal trends. Overall, the long-term forecast is for tourism to grow at a steady pace, bringing with it growing tourist tax revenue. This is important, as tourist tax is a major revenue source for Indian River County. Indian River County levies a 4% tax on transient rental transactions. Total collections for FY 2009/10 to 2012/13 were $1,333,281, $1,443,486, $1,609,884 and $1,747,023 respectively. Tax receipts are used for tourist development, beach maintenance and debt service on Dodgertown. The chart above summarizes monthly receipts for the last four years. During the winter season, total monthly rentals peak, limited to a degree by total units available in the County.


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Source: U.S. Census Bureau Construction

Housing starts in the County in 2005 were higher than in prior years. Despite four consecutive years of decline thereafter, housing starts have been increasing slightly beginning in 2010. This follows the state and national trends with real estate and construction slowing from the record-setting levels of 2005 and 2006. Housing starts are predicted to increase slightly again in 2013. Transportation

Florida East Coast Railway handles rail transportation in the county, while numerous freight truck lines also serve the county. Interstate 95, U.S.1, and State Road A1A provide for surface travel north and south. State Road 60 travels east and west, while the Florida Turnpike courses through the southwest corner of the county. The area is served by Greyhound Bus Lines for passenger and package service. Two airports within the county--the Vero Beach Municipal Airport and the Sebastian Municipal Airport-serve both charter and private aircraft. Scheduled airline service is available to county residents at the Melbourne International Airport (about a fifty minute drive north), Orlando International Airport, and Palm Beach International Airport (each about an hour and a half drive).Additionally, the Indian River Senior Resource Association transportation services include: Community Coach - para-transit (or door-to-door) transportation for those over the age of 60 and for the transportation disadvantaged, and GoLine- a public transportation system for riders of all ages. GoLine, a fixed route system, was established in 1994 and in 2012 celebrated its one millionth rider. Healthcare The Indian River County Hospital District encompasses all but six square miles of the county, and operates a 335-bed facility in Vero Beach. Additionally, in 2007, Indian River Medical Center opened a new heart center affiliated with Duke University Health System. The heart center provides cardiac, thoracic and vascular surgery as well as interventional cardiology procedures such as an gioplasty and coronary stenting. Sebastian River Medical Center, a private for-profit acute care facility, operates a 129-bed facility serving the northern part of the county.


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Education The School Board of Indian River County administers the public school system on a countywide basis. A five-member board is elected to staggered four-year terms. Board members appoint a Superintendent of Schools to administer the District. T he school system operates 13 elementary schools, 4 middle schools, the Freshman Learning Center, 2 high schools, and 5 charter schools. There are three special education schools. Enrollment for the 2013/2014 school year is over 19,208 students. The district employs about 1,110 administrative and teaching personnel, plus 906 non-instructional personnel and is the largest employer in the County. In addition to the public school system, there are several private and parochial schools. On July 1, 2008 the Legislature signed a bill that included Indian River Community College as one of nine community colleges that would be part of a new state college system. Indian River State College offers general college courses and a wide variety of technical and vocational training as well as v arious associate degrees. Students can earn one of nine bachelor degrees now offered at the institution, many of which address employee shortages in the local area. The main campus is located in Fort Pierce, about 15 miles south of Vero Beach. IRSC also operates satellite campuses in Indian River, Okeechobee and Martin counties. The Mueller Center, located in Vero Beach, has a 40-acre campus, 27 classrooms, and office facilities. Communications and Utilities One daily newspaper is published in the county along with three weekly papers. There are eight local radio stations and three low powered television stations. Television reception is strong for all of the major network stations located in Palm Beach and Orlando. Cable TV is available from one cable provider located in the county as well as various cable service providers. AT&T supplies local telephone service. The Vero Beach Electric System and Florida Power and Light furnish electricity. Certified Green County The Board of County Commissioners has decided as a matter of public policy, effective October 2008, that Indian River County shall become a certified ‘green” county under the auspices of the Florida Green Building Coalition, Inc. with a goal of becoming a sustainable community and county. It is the policy of the County that there is an important public interest in promoting the construction of energy-efficient and sustainable buildings. Government leadership in promoting these standards is vital to demonstrate the County’s commitment to energy conservation, saving taxpayers money and raising public awareness of environmental concerns. Some of the BCC’s accomplishments include:

• Certified as a Gold Status Florida Green County since 2009 • Completed construction of the Indian River County Transit Facility in 2012. The facility was designed

and constructed in compliance with the Florida Green Building Coalition Standards for commercial buildings. Operational standards include controls that enhance indoor air quality and insure proper ventilation for employees, design specifications for energy reduction of 25% below normal, recycling of at least 75% of the construction waste, drought tolerant landscape materials, and furnishings manufactured with 25% recycled content.


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Source: (1) U.S. Census and Univ. of Florida Bureau of Economic & Business Research. (2) Indian River County School Board (3) US Census Bureau – Building Permits (4) Office of Economic & Demographic Research www.edr.state.fl.us

(5) Federal Deposit Insurance Corporation www.fdic.gov

Year

Population (1)

Per Capita Income (4)

Construction

(000’s) (3)

Deposits (000's) (5)

School Enrollment (2)

1996

102,211

31,951

240,383

1,897,653

13,692

1997

104,605

33,496

230,266

1,877,021

14,043

1998

106,675

34,852

270,411

1,995,781

14,300

1999 109,579 35,788 301,295 2,126,341 14,497

2000 112,947 37,110 399,652 2,171,281 14,223

2001 115,716 39,462 372,110 2,319,647 14,050

2002 118,149 38,925 433,775 2,495,063 15,660

2003 121,174 39,953 514,872 2,761,627 14,904

2004 126,829 45,336 824,876 3,076,972 16,287

2005 130,043 46,219 966,108 3,739,743 16,568

2006 135,262 54,045 940,374 3,686,248 17,000

2007 139,757 57,452 387,156 3,615,465 17,554

2008 141,667 59,631 326,380 3,622,264 17,587

2009 141,475 56,903 138,734 3,819,667 17,719

2010 138,028 55,271 113,044 3,710,123 17,849

2011 138,694 49,963 145,120 3,567,099 18,076

2012 139,446 50,977 124,046 3,364,698 19,208

http://www.edr.state.fl.us/�

http://www.fdic.gov/�


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INDIAN RIVER COUNTY GOVERNMENT Indian River County is governed by a five member Board of County Commissioners (the “Commission”). Each member represents one of five districts, elected at large (Countywide) for staggered terms of four years. The Commission elects the Chairman and the Vice-Chairman. A County Administrator is appointed by the Board and is responsible for implementing the policies set forth by the Commission. The Administrator is charged with the fiscal control of the resources of the County as well. Shown below is a listing of the Commissioners by district and the expiration of their respective term:

District

Commissioner

Term Expires

District I Wesley S. Davis, Vice-Chairman

November 2016

District II

Joseph E. Flescher

November 2014

District III

Tim Zorc

November 2016

District IV

Peter D. O’Bryan, Chairman

November 2014

District V

Bob Solari

November 2016

The Commission apportions and levies County taxes and controls the expenditure of all County funds (see FINANCIAL ACCOUNTING STRUCTURE in next section). The County budget year begins on October 1 and closes on September 30 of the following year. Operating revenue is raised from ad valorem taxes, real and personal property taxes, and user fees with supplementation from state and federal sources. A further discussion of these sources can be found in the SUMMARY OF REVENUES section of this document. With these funds, the Commission operates a county road system, water and sewer system, solid waste disposal system, library system, public golf course, public shooting range and other recreational facilities. The County also possesses the power to establish, build, maintain, repair, protect and preserve these public facilities. Indian River County, as a whole, has a number of taxing authorities that can set ad valorem millage rates for various purposes. These consist of county, school, municipality, water management and independent authorities. However, as used throughout this document, Indian River County shall refer to only those county responsibilities under the BCC. Other elected officials, Constitutional Officers, serving county-wide are a Property Appraiser, Tax Collector, Supervisor of Elections, Sheriff, and Clerk of the Circuit Court who also serves as the Clerk to the Board of County Commissioners. The Constitutional Officers' budgets are included in the County's General Fund. Reimbursement of 60% of the Sheriff's Law Enforcement Division's budget is received through fund transfers in from the M.S.T.U. The Property Appraiser's and the Tax Collector's budgets must be approved by the Florida Department of Revenue and are included in various county funds including the General Fund, Municipal Services Taxing Fund, Emergency Services District Fund, Land Acquisition Fund, Solid Waste Disposal District Fund and street lighting district funds. Although the funding for all Constitutional Offices is part of the General Fund, the BCC does not have direct responsibility for their operations. Each office is run autonomously within legal guidelines.


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The Clerk of the Circuit Court is responsible for maintaining the legal records of Indian River County and collecting all monies related to civil and criminal legal matters. In its other capacity as Clerk to the Board, this office is also required to keep the minutes of all Board of County Commission meetings and act as the accountant/ auditor for the Board through its Finance Department. It should be noted that the Budget Office, by contrast, reports to the Board of Commissioners. This arrangement provides for better internal control in the financial matters of the County. The Finance Department concerns itself with accounting for transactions that have already occurred, and the Budget Office is involved with analyzing transactions for their future impact (and in acting upon them, such as debt financing, for example). The Tax Collector is the County officer charged with the collection of ad valorem taxes levied by the County, along with the School Board, all special taxing districts, and all municipalities within the County. During FY 2009/10, the office also began implementing limited driver license services in all three offices. As of FY 2010/2011, the Tax Collector’s office provides full driver license services, including exams and road test. The Property Appraiser is the County officer charged with determining the value of all property in the county, setting the assessment on all taxable property after taxes have been levied, and maintaining all records associated with this function. The Sheriff’s Department serves as the County government’s chief law enforcement agency. The Sheriff is charged with several responsibilities including: performing as conservator of the peace in the County, executing all process of the various courts (and any other courts, processes, warrants and other papers directed to him), suppressing unlawful assemblies with a strong hand if necessary, and apprehending, without warrant, any person disturbing the peace and carrying said person to the proper judicial office for further proceedings according to law. The Supervisor of Elections is the County officer responsible for overseeing all local elections. The Supervisor is the official custodian of the voter registration books as well as any statements or other information that must be filed in accordance with Chapter 106 of the Florida Statues The chart below summarizes the BCC budget by governmental unit.

RESIDENTS OF INDIAN RIVER

COUNTY

CLERK OF CIRCUIT COURT

$927,889

SHERIFF

$39,730,244

SUPERVISOR OF ELECTIONS

$1,095,680

BOARD OF COUNTY

COMMISSIONERS $208,973,805

Property Appraiser

$3,115,253

Tax Collector

$1,265,104


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Board of County Commissioners Organization The Board of County Commissioners, itself, has two areas of direct report - the County Attorney and the County Administrator. The County Administrator is charged with the responsibility of supervising and administering all departments under the BCC's purview, as seen on the organization chart on the following page. An Assistant County Administrator and five (5) department directors report to the County Administrator regarding various functions of the County. Details of each area's responsibilities and budgets are provided under the BUDGET DETAIL section of this book. In addition to the BCC Departments and the Constitutional Officers, additional items included in the General Fund (and in the M.S.T.U. to a small extent) are expenditures associated with other State Agencies and non-profit organizations. For example, the County is responsible for funding the Medical Examiner, DFS State Health Department, and State mental health services. Additionally, the County funds certain costs associated with the judicial system, including a share of Public Defender and State Attorney expenses and some operational costs for the Judges. These are identified in separate divisions, for the most part, within the General Fund. Non-profit agencies such as the County’s designated Community Transportation Coordinator (currently, the Indian River County Senior Resource Association) and the Humane Society also receive funds from the County budget. These two are considered “quasi-nonprofit organizations” because they provide services the County would have to provide directly if these organizations did not exist. A summary listing of these expenditures and descriptions can be found at the end of the General Fund and M.S.T.U. detail budgets. In other instances, personnel on County payroll report functionally to other State, Federal and Non-Profit agencies. The Ag Extension and the Soil & Water Conservation divisions report to the County Community Development Director. These departments are shown with a dotted line under the Assistant County Administrator and Community Development Department on the Organization Chart on the following page. In summary, the Indian River County budget is developed by the compilation of expense information from a complex departmental and program structure into a financial accounting structure consistent with GASB (Governmental Accounting Standards Board).


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Indian River County BCC Departmental Organization

Residents of Indian River County

Clerk of Circuit Court Sheriff Supervisor of

Elections Board of County

Commissioners Property

Appraiser Tax

Collector

Assistant County Administrator/

General Services

Finance Department

Utilities Services Public Works

Emergency Base Grant

Animal Control

Fire / Rescue

Planning Division

County Attorney

Risk Management

Computer Services

Geographic Info Systems

Purchasing

Emergency Services

Community Development

Office of Management & Budget

Radiological Emergency

Preparedness

Soil & Water Conservation

Environmental Planning &

Code Enforcement

Human Resources

Wastewater Treatment

Water Production

General & Engineering

Customer Service

Wastewater Collection

Solid Waste Disposal District

Water Distribution

Veterans Services

Shooting Range

Libraries

Mailroom Switchboard

Human Services

911 Coordinator

Ag Extension

Building Division

Telecommunications

Metropolitan Planning

Organization

IRCLHAP / SHIP Program

Biosolids Operations

Emergency Management

County Administrator

Engineering

Secondary Road

Construction

Roads & Bridges

Facilities Management

Stormwater

Coastal Engineering

Traffic

Fleet Management

Golf Course

Rental Assistance

Parks and Recreation

Assistant to Administrator

Commission Office

County Goals


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COUNTY GOALS

MISSION STATEMENT To protect and promote the general welfare of our residents and visitors and preserve and enhance the quality of life in our community and its natural resources through effective planning and implementation of services, policies, laws, and regulations.

County Goals and Objectives Presented below is a listing of Indian River County’s organizational goals for FY 2013/2014. The Board of County Commissioners, County Administrator, and senior management staff have developed these goals to provide a long-term "vision" for the organization. The Commission sets the overall policies of the organization, and the County Administrator works with senior management to implement these policies. Goals outlined here have been set by staff to meet the policies of the Commission, and will provide a framework for the operations of the County government. In an effort to tie the county’s short and long term goals with each individual department, objectives to meet these goals have been established. Below is a goal link guide that can be used to match most departments’ performance measures of workload, efficiently and effectiveness to the County’s objectives. Public Safety: Goal: To protect lives, the environment and property by providing prompt, skillful and

cost effective safety services. Objectives/Goal Link Guide: PS-1 County staff is prepared to respond to emergencies and other life threatening events in a timely and cost

efficient manner. PS-2 Permits/certifications issued by County ensure safety criteria have been met. PS-3 County staff is competent, well trained and certified. PS-4 Residents are given the means and opportunity to have their safety needs addressed and responded to. General Government: Goal: Provide effective planning and implementation of services, policies, laws and regulations. Objectives/Goal Link Guide: GG-1 Residents are welcomed to participate in governmental activities and have convenient access to County

information. GG-2 All appropriated funds and grants monies will be utilized in the most efficient manner in order to provide the

maximum benefit.


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COUNTY GOALS General Government (cont’d) Objectives/Goal Link Guide: GG-3 County staff cooperates and coordinate with other governmental bodies for the greater good of the

community. GG-4 County staff works toward achieving entity wide goals and objectives by being well informed and skilled in administering their job duties. GG-5 Employees are provided with a safe, fair and lawful working environment conductive to productivity. Physical Environment: Goal: Safeguard, conserve and enhance the County’s natural resources in a manner

that maximizes their functions and values. Objectives/Goal Link Guide: PE-1 Residents participate in conservation practices to conserve natural resources. PE-2 All appropriated funds and grants monies will be utilized in the most efficient manner in order to provide the maximum benefit. PE-3 County staff strives to conserve resources, maintain uninterrupted customer services and repair infrastructure in a timely manner. PE-4 Natural resources are protected from conditions that may be harmful or detrimental to their ongoing existence. PE-5 Residents are provided with quality services at the most efficient cost. Transportation: Goal: Provide and maintain roads, bridges and other related facilities incidental to

the safe and adequate flow of vehicles and pedestrians. Objectives/Goal Link Guide: T-1 County roads are well designed and maintained. T-2 All appropriated funds and grants monies will be utilized in the most efficient manner in order to provide the

maximum benefit. T-3 County staff is prepared and experienced in responding to transportation issues which need

immediate attention. T-4 Permit regulations are implemented to ensure a safe, efficient and well planned transportation system.


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COUNTY GOALS (cont’d) Human Services: Goal: Protect and promote the general welfare of County residents and the community

as a whole. Objectives/Goal Link Guide: HS-1 Residents are made aware of programs and assistance available to help meet their basic needs. HS-2 County staff is knowledgeable and experienced in administering services which aid the public. HS-3 All appropriated funds and grants monies will be utilized in the most efficient manner in order to provide

the maximum benefit. HS-4 Families are secure, stable and have access to both affordable housing and physical care. Culture/Recreation: Goal: Preserve and enrich the County’s quality of life for residents and visitors

through diverse recreational and cultural opportunities.

Objectives/Goal Link Guide: CR-1 Residents are aware of and provided with well equipped and maintained recreational facilities. CR-2 Events and programs are easily accessible for all age groups. CR-3 County staff is trained and qualified to carry out their assigned job duties. CR-4 Diverse recreational activities are provided throughout various county locations. CR-5 All appropriated funds and grants monies will be utilized in the most efficient manner in order to provide the maximum benefit. CR-6 Residents actively participate by volunteering throughout the community, therefore helping to reduce

costs.

Performance Measure definitions:

Workload – These measures reflect the amount of processing, output, or activities performed in order to assess productivity levels.

Efficiency- These measures help to determine the amount of resources (e.g. time and money) allocated to achieve the department’s desired outcome. Effectiveness- These measures evaluate how well the department accomplished its goals or intended results.


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Key Goals for FY 2013/2014 Public Safety: To protect lives, the environment and property by providing prompt, skillful and cost effective safety services. County staff is prepared to respond to emergencies and other life threatening events in a timely and cost efficient manner. • Construction of the new Fire/EMS station # 13 is planned for completion in FY 2013/14. The additional station is

needed to provide services to the growing southern population in Indian River County. • Develop procedures to reduce response times to meet standard levels for medical and fire related incidents. • Participate in finalization of IRC disaster feeding plan with local non-profit partnerships. • Prepare radiological training material for emergency workers. General Government: Provide effective planning and implementation of services, policies, laws and regulations. All appropriated funds and grants monies will be utilized in the most efficient manner in order to provide the maximum benefit. • Continue to review and enhance the Wellness program and reduce health claim expenditures. • Negotiate a successor agreement with the IAFF bargaining unit. • Implement on-line and electronic permit and plan reviews in the Building Department. • Secure funding from the Florida Department of Environmental Protection (FDEP) for the reimbursement of

construction and monitoring costs for the Sector 3 beach restoration.

.Physical Environment: Safeguard, conserve and enhance the County’s natural resources in a manner that maximizes their functions and values. County staff strives to conserve resources, maintain uninterrupted customer service and repair infrastructure in a timely manner. • Complete construction of the Odor Improvements at West Regional WWTF. • Complete construction of the South County Algae Turf Scrubber for brine disposal for the South County RO

plant. • Complete construction of the Water Stabilization System at both water treatment plants. • Continue to support KIRB (Keep Indian River Beautiful) to improve cost effectiveness and expansion of public

information and education to promote recycling and waste reduction. • Organize an informative forum for the Soil and Water Conservation District to disseminate the information

regarding the water supply issues in the community. • Construct an offshore artificial recreation reef approximately 12 miles offshore of Sebastian Inlet using the funds

secured under the FWCC grant.


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Key Goals for FY 2013/2014 (Cont’d) Transportation: Provide and maintain roads, bridges and other related facilities incidental to the safe and adequate flow of vehicles and pedestrians. Maintain County roads that are well designed.

• Complete 4-lane construction of Oslo Road from 43rd Avenue to 58th Avenue. • Complete CR512 Milling and Resurfacing (Roseland Road to Easy Street – eastbound.) • Complete 66th Avenue (4th Street to 16th Street and SR60 to 49th Street.) • Coordinate intersection and signalization Improvements - 17th Street/East Causeway and SRA1A, 26th Street

and 66th Avenue – Mast Arm Installation, SR60 and 66th Avenue – Mast Arm Installation. • Complete Old Dixie Highway Sidewalk (8th Street to SR60).

Human Services: Protect and promote the general welfare of County residents and the community as a whole. Residents are made aware of programs and assistance available to help meet their basic needs.

• Continue outreach program to assist veterans and their families in obtaining benefits they are entitled to, from the various Federal, State and County agencies.

• Increase availability of housing for families in need by utilizing 95% or higher of HAP Budget Authority. • Continue to support the Treasure Coast Homeless Council and their efforts to provide rent assistance through

the various Shelter Plus Care grants. • Improve the quality of assisted housing through continued education workshops.

Culture/Recreation: Preserve and enrich the County’s quality of life for residents and visitors through diverse recreational and cultural opportunities. Diverse recreational activities are provided throughout various county locations.

• Continue to promote the library’s resources, programs, and services through press releases, the library’s website and community outreach opportunities.

• Build the E-Book collection at the libraries to meet patron demand. • Continue to partner with community organizations and businesses to enhance the delivery of recreational

services in the most efficient and effective manner to residents and taxpayers. • Complete construction of the South County Park multi-purpose facility. This expansion is necessary to

provide recreation facilities and programs to the growing population in Indian River County. • Complete the design and building of 2 Sporting Clays Courses, 3 Combo Skeet and Trap fields, 300 yard

Rifle Range, Action Pistol Range and Clubhouse at the Shooting Range.


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Matrix of Primary County Goals by Department The table below indicates which departments are responsible for the implementation of FY 2013/2014 key goals. Refer to the Budget Details section of this document for each department’s specific activities planned for FY 2013/2014 in support of these goals.

Department/ Division Publ

ic S

afet

y

Gen

eral

G

over

nmen

t Ph

ysic

al

Envi

ronm

ent

Tr

ansp

orta

tion

Hum

an S

ervi

ces

Cul

ture

/ R

ecre

atio

n

Department/ Division Publ

ic S

afet

y

Gen

eral

G

over

nmen

t

Phys

ical

En

viro

nmen

t

Tran

spor

tatio

n

Hum

an S

ervi

ces

Cul

ture

/ R

ecre

atio

n

Clerk of Circuit Court X Land Acquisition X Sheriff X Beach Restoration X

Supervisor – Elections X Fleet Management X

Property Appraiser X Recreation X

Tax Collector X Community Development X

B.C.C. X County Planning X

County Attorney X Environmental Planning X

County Administrator X IRCLHAP / SHIP X

General Services X Metro. Planning Org. X

Public Libraries X Building Division X

Law Library X Utility Services X

Purchasing X Water X

Facilities Management X Wastewater X

Mailroom X Sludge Facility X

Veterans Services X S.W.D.D. X

Telecommunications X Emergency Management X

Ag Extension X Fire Rescue X

Soil & Water X Radiological Emergency X

Housing Authority X EM Base Grant X

Rental Assistance X Animal Control X

Shooting Range X 911 Coordinator X

Golf Course X Human Resources X

Public Works X Budget Office X

Engineering X Risk Management X

Roads & Bridges X Computer Services X

Traffic X Human Services X

Parks Division X Youth Guidance X

Stormwater X GIS X

County Policy


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FINANCIAL POLICIES Indian River County’s financial policies set forth the basic framework for the overall fiscal management of the County. These policies assist the decision making process of the Board of County Commissioners and the administration by providing guidelines for evaluating both current activities and proposals for future programs. Objectives of Financial Policies The objectives of Indian River County’s financial policies are listed below: • Provide clear direction to County staff in managing the County’s finances, developing and adopting a budget, and

ensuring the efficient and effective delivery of services. • Increase bond ratings by Standard & Poor’s and Moody’s Investment Service for Indian River County debt to the

highest rating possible. • Provide careful fiscal planning and healthy long-term financial management of all County resources and

activities. • Comply with all statutory requirements of the State of Florida, County ordinances, and the standards set by the

Government Finance Officers Association for budget development and financial management. Budgeting Process Summary of Statutory Requirements Indian River County has an important responsibility to its citizens to correctly account for public funds, to manage County finances wisely, and to plan for adequate funding of services desired by the public. Chapters 129 and 200 of the Florida Statutes establish legal procedures for Counties to follow when determining their individual budgets, as well as the annual tax, or millage that ultimately results from those budgets. The County incorporates these statutory provisions (as well as those General Accepted Accounting Principles specific to state and local governments) into all financial policies set forth by the County. Chapter 129 of the Florida Statutes, titled “County Annual Budget” requires all Counties to establish “an annual budget for such funds as may be required by law or by sound financial practice and generally accepted accounting principles. The budget shall control the levy of taxes and the expenditure of money for all county purposes during the ensuing fiscal year.” Indian River County naturally observes this requirement, and, as a matter of policy and of law, also follows and incorporates other subsections of this chapter, including such key principles as:

1. Chapter 129.01 (2)(b): “The budget shall be balanced . . . the total of the estimated receipts including balances brought forward, shall equal the total of the appropriations and reserves.”

2. Chapter 129.01 (2)(b): The budget. . . “shall conform to the uniform classification of accounts prescribed by the appropriate state agency.” 3. Chapter 129.01(2)(c)(1): “A reserve for contingencies may be provided in a sum not to exceed 10 percent of the total of the budget.” The reserve creates a pool of unallocated funds that may be needed for expenses not foreseen or contemplated when the original budget was created, such as storm emergencies. 4. Chapter 129.01(2)(c)(2): “A reserve for cash balance to be carried over may be provided for the purpose of paying expenses from October 1st of the ensuing fiscal year until the time when the revenues for that year are expected to be available.” A cash balance reserve essentially pays expenses for a County until revenues from advalorem (property) taxes are levied and collected.


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FINANCIAL POLICIES (Cont’d) 5. The Chapter 129.02 requirement that each budget “conform to . . . specific directions and requirements” are an important part of Indian River County’s policies with respect to its budgetary presentation. Specific financial guidelines are laid out in this section for the General Fund, the County Transportation Fund, the fine and forfeiture fund, and any capital outlay reserve and capital budget funds, as well as special district funds and bond interest and sinking fund budgets. 6. Using specific procedural guidelines, as established in Chapter 129.06(2), the County Commissioners may amend the current year budget: a. for unanticipated receipts related to a particular fund b. for appropriations of expenditures within a particular fund c. for appropriations from the reserves of a particular fund d. for transfers between funds

Chapter 200, titled, “Determination of Millage” defines how Florida counties must proceed with respect to raising operating monies through taxation of real, personal and intangible property, both before and after the final budget is established. The responsibilities of the Property Appraiser, the Tax Collector and the Board of County Commissioners with respect to this duty are detailed here. In addition, this chapter places special emphasis upon the legal requirement that the proposed millage rates be advertised (and how, when, and where they are to be advertised) to the general public well in advance of their finalization, in order to allow the public ample opportunity to respond to them through public hearings. It is the policy of Indian River County to follow these procedures in order to comply with Florida law. Basis of Budgeting In keeping with Chapter 129.06(1)(a) of the Florida Statutes, Indian River County adopts budgets for all governmental funds on a modified accrual basis. Under this method, revenues are recognized when they become both “measurable” and “available” to finance expenditures of the current period. Expenditures are recognized when the liability is incurred in most cases, except for: (1) inventories of materials and supplies which may be considered expenditures either when purchased or when used; (2) prepaid insurance and similar items which need not be reported; (3) accumulated unpaid vacation, sick pay, and other employee benefit amounts which need not be recognized in the current period, but for which larger-than-normal accumulations must be disclosed in the notes to the financial statement; (4) interest on special assessment indebtedness which may be recorded when due rather than accrued, if approximately offset by interest earnings on special assessment levies; and (5) principal and interest on long-term debt which are generally recognized when due. All budgets are prepared and implemented in accordance with GASB Statement 34. The budgets for Proprietary Funds are adopted on an accrual basis. In accrual-basis accounting, income is realized in the accounting period in which it is earned, regardless of when the cash from these revenues is received. Expenses are recorded as they are owed, instead of when they are paid. In these funds, depreciation expense is budgeted and expenditures for capital outlays are not included in budget totals. The basis of budgeting is the same as the basis of accounting used in the audited financial statements for governmental and proprietary funds. Fund balance allocations (residual unappropriated liquid assets resulting from the prior year’s operations) are budgeted as revenue under the title “Cash Forward Revenues” on a budgetary basis, but are eliminated on a Generally Accepted Accounting Principles (GAAP) basis for final reporting. Cash Forward Expense is budgeted for the purpose of carrying funds into the next year. Similarly, this expense is eliminated for the GAAP basis of final reporting.


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Capital Budgeting-the Capital Improvement Plan Chapter 163 of the Florida Statutes addresses the ‘power and responsibility’ of the ‘several incorporated municipalities and counties’ to “plan for their future development and growth” in a way that protects “human, environmental, social and economic resources; and to maintain, through orderly growth and development, the character and stability of present and future land use and development in this state.” With that in mind, counties are required to create and maintain comprehensive plans following the reporting criteria outlined in Chapter 163. One component of the comprehensive plan is a “capital improvements element designed to consider the need for, and location of, public facilities in order to encourage the efficient utilization of such facilities.” (F.S.163.3177 (3)(a)) To comply with this section of the Florida Statutes, Indian River County maintains a Capital Improvements Plan (CIP), covering a five-year period. The plan is updated annually, and the County Budget Officer determines the amount of funds available for improvements. Please see the CAPITAL IMPROVEMENTS PLAN section of this book for a detailed explanation of the CIP policies. The County defines capital outlay as fixed assets that have a value of $1,000 or more and have a useful economic lifetime of more than one year, or assets of any value if the nature of the item is such that it must be controlled for custody purposes as a fixed asset. Capital improvements are defined by the County as physical assets, constructed or purchased, that have a minimum useful life of five years. These may include buildings, recreational facilities, road and drainage structures, water and wastewater structures, and equipment. The County defines a capital project as a project to acquire or improve an asset with an anticipated life exceeding one year and includes land acquisition, construction, repair or structural improvement of a facility, engineering and design for a facility, and acquisition or repair of equipment. Revenue Policies • Indian River County will attempt to maintain a diversified and stable revenue stream to provide protection against

short-term fluctuations in any one revenue source. • The County will attempt to obtain additional major revenue sources as a way of insuring a balanced budget. • The County will follow an aggressive policy of collecting revenues. • The County will review fees/charges for services annually to ensure that rate structures allow charges to grow

enough to cover the increasing costs of providing the service. • The County will consider market rates and charges levied by other public and private organizations for similar

services when establishing tax rates, fees, and charges. • The County will budget only 95% of all anticipated operating revenues pursuant to Florida Statute 129.04 (Cash

forward revenues and fund transfers in must be budgeted at 100%). • The County utilizes the Office of Economic & Demographic Research website,

(http://edr.state.fl.us/Content/revenues/index.cfm) issued by the State of Florida to determine estimates for state revenues (i.e., Optional sales tax, state revenue sharing, County gas taxes).

• The County will adhere to the Florida Statutes in determining how state revenues may be spent. • The County will budget revenues taking into consideration the local economy, changing priorities, and the receipt

of unbudgeted revenues. Staff will also maintain reasonable estimates to avoid a revenue shortfall. • The County will organize the budget so that revenues are related to expenditures whenever possible.


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Operating Policies • The County will attempt to maintain its present service level for all priority and essential services. No new

services will be added without appropriate trade-offs. • The County will maintain a budgetary control system to ensure adherence to the budget, and will prepare regular

reports comparing actual revenues and expenditures to budgeted amounts. • The County will integrate performance measurement and productivity indicators with the budget, which will be

used to evaluate any departmental requests for increased funding within a particular year. • The Building Division, Golf Course, Solid Waste Disposal District, and Utilities will be self-supporting. • The County will operate in a financially responsible manner and spend within its resources at all times. • The operating and capital budgets should be determined concurrently. Proper balance between current and long-

term requirements shall be maintained. • The County will continue to work with the state legislature to insure that programs impacting County government

are designed to provide appropriate resources to fund service requirements. • The use of new technologies and practices that increase productivity and lower costs is strongly encouraged. • The County will adhere to its ‘Outside Agency Funding Policy” with respect to five ‘classes’ of community

agencies: Nonprofits, Children’s Services, Tourist Development, Quasi-nonprofit and State. This policy details the application process, supporting documentation (i.e. tax returns, proof of nonprofit status, auditor’s reports if necessary, etc.) and deadline criteria each class must meet in order to be considered for funding in a particular year. Upon successful and timely completion of all paperwork, the policy also outlines how funding levels will be determined for each class, as well as the agency’s fiscal responsibilities upon any award it is granted.

Investment Policies • Disbursement, collection, and deposit of all funds will be managed to ensure maximum cash availability. • The County will strive to maximize the return on the investment portfolio. However, the primary objective will

remain the preservation of capital in accordance with the County’s ordinances and prudent investment practices. • Indian River County has a written investment policy as required under Florida Statutes Chapter 218.415. The

investment policy, along with Florida Statute 218.415, set various restrictions on allowable investments for County funds. Surplus public funds are only to be invested in: obligations guaranteed by the United States government, and interest bearing time deposits or savings accounts in banks or savings and loans situated in Florida (provided such deposits are secured by collateral as m ay be described by law). O ther investment opportunities allow for the purchase of various government obligations, including the Federal Home Loan Mortgage Corporation and the Federal National Mortgage Association. Still, other investments may include the State of Florida Local Government Investment Trust, money market funds rated “AAAm” or “AAAm-g”, and finally, repurchase agreements with a term of one year or less that are collateralized by direct U.S. government obligations (with limitations). Derivatives reverse repurchase agreements, or similar forms of leverage are strictly prohibited. An investment Advisory Committee was formed to supervise the investment activities of the County. The committee meets each quarter and reviews current holdings and investment returns of the portfolio.


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Debt Policies • The County will issue bonds only for capital improvements and general obligations. Long-term debt will not be

used to fund operating activities. • The County will issue notes for bond anticipation purposes only. • The County will publish and distribute an official statement for each bond and rate issue. • General obligation debt will not be used for enterprise activities. All such bonds will be supported by revenue

from operations. • The County will not issue long-term debt with maturity longer than the useful life of the project or item funded. • The County will maintain a bond retirement fund reserve, which is equivalent to the amount of debt service due

on tax supported general obligation bonds in the next fiscal year. • The County will use voted general obligation debt to fund general purpose public improvements, which cannot

be financed from current revenues or the unreserved portion of the non-voted debt capacity. • Indian River County will use debt financing when appropriate. It will be judged appropriate only when non-

continuous capital improvements are desired and when it can be determined that future citizens will receive a benefit from said improvements.

• If Indian River County utilizes long-term debt financing, staff will ensure that the debt is soundly financed by

following several guidelines. First, the cost/benefit ratio of the improvement must be positive. Revenue sources that will be used to pay the debt will be conservatively projected. Also, no improvement shall be financed over a time period greater than the useful life of said improvement.

• Every effort will be made to limit the amount of general obligation debt. All general obligation debt will be used

only for public purposes. • Where possible, the County will use special assessment, revenue, or other self-supporting bonds and avoid the use

of general obligation debt. • Indian River County will maintain solid relationships with bond rating agencies, and will keep them updated

about its financial condition or any other relevant information.


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Fund Balance and Reserve Policies Reserve for Contingencies: Indian River County will establish a reserve to pay for expenses caused by:

a. events that could not have been anticipated during the budget process and without funding would cause material deficiency to the County b. shortfalls caused by revenue declines c. new, unfunded federal programs requiring immediate funding

The level of reserve for contingency in each fund will be determined through the budget appropriation process and in accordance with Florida Statutes. Any department wishing to obtain additional funding from this reserve will be required to submit a detailed request substantiating the need for the funds, which shall include an explanation as to why the item couldn’t wait until the next fiscal year budget. The request will then be reviewed by the Budget Office and the County Administrator’s Office before placement on the agenda, with ultimate approval or denial voted on by the Board of County Commissioners via budget amendment.

Fund Balances: The County will strive to maintain an overall fund balance equal to 30% of the annual budget in all of its taxing funds, which provides a 3-month cushion for operating expenses. The three-month reserve is necessary due to the timing of property tax levies in the State of Florida. Although the fiscal year begins in October, property tax monies are not typically received until mid to late December, which would require the County to operate in a deficit position for the first two months of the fiscal year without this reserve. Additionally, reserves are needed in the event of a major disaster impacting the county. In 2004, the county was struck by two hurricanes in the month of September. Reserve funds are needed in order to allow the county to respond to such events without facing serious financial impediments. County policy is to maintain fund balance levels and prohibit the use of fund balance to fund recurring expenses. On September 21, 2010 The Board of County Commissioners adopted a revised fund balance and reserve policy. The new policy follows the recent Governmental Accounting Standards Board (GASB) issued Statement No.54, Fund Balance Reporting and Governmental Fund Type Definitions. This latest standard does not alter the total amount reported as fund balance; however it changes the categories and terminology used to describe its components. The new categories change the focus from “financial resources available for appropriation” to “the extent to which the government is bound to honor constraints on the specific purposes for which the amounts in the fund can be spent”. Please find a highlight of these policy establishments below which pertain to the General and M.S.T.U. funds: • Emergency and Disaster Relief Reserve – A balance equal to 5% of budgeted operating expenditures for the

current fiscal year for the purpose of responding to natural and man-made emergencies. These funds may only be used in the event of such an emergency. In the event this reserve is needed, the County will attempt to replenish the reserve over a five year period.

• Budget Stabilization Reserve – A balance of no less than 5% of budgeted operating expenditures for the current

fiscal year for the purposes of budget stabilization. These funds may only be used in the event of revenue declines, unanticipated expenditures or unfunded mandates. The use of budget stabilization reserves should not exceed three years. After this time, the County will attempt to replenish the reserve over a five year period.


43

Fund Balance and Reserve Policies (Cont’d) • Unassigned Fund Balance – The County will maintain the goal of 20% of the budgeted annual operating

expenditures for the current year in General and the M.S.T.U. Fund, which provides approximately a 2 ½ - month cushion for operating expenses. County policy is to maintain fund balance levels and avoid the use of fund balance to fund reoccurring expenses.

The remaining taxing funds, Utilities Operating Fund, and the Solid Waste Disposal District have similar reserve amounts, although the terminology differs due to accounting principles. The reserve thresholds for the remaining funds will be determined by the County Administrator or his designee on a case by case basis due to the varying nature of these funds. The policy for the Emergency Disaster Relief Reserve and the Budget Stabilization Reserve may only be set or amended by the Board of County Commissioners. The remaining thresholds within the policy may be changed as needed by the County Administrator or his designee.


44

FINANCIAL ACCOUNTING STRUCTURE All operations of Indian River County are accounted for by the use of fund accounting. This system ensures the accountability of the County to its citizens, other governments, and creditors. Various funds are established to track transactions for different types of resources. Each fund is a separate entity with its own resources, liabilities, and residual balance. Departments within the County formed to carry out a specific function (e.g. Recreation) are identified and accounted for within the system. Departmental functions may be funded from a number of established funds. Some homogeneous funds are consolidated for budget development and presentation. Funds with similar objectives, activities, and legal restrictions are placed in one of three groups for reporting purposes:

Types of Funds Governmental Funds: These funds account for general governmental activities, such as law enforcement, which are largely supported by taxes and fees. They are reported using a “spending” or current financial flow measurement focus and a modified accrual basis of accounting. Governmental Funds include the following:

• The General Fund and the Municipal Services Taxing Unit (M.S.T.U.) account for all resources not reported in other funds. Most countywide activities are accounted for here.

• Special Revenue Funds account for resources received from special sources dedicated or restricted to specific uses (such as certain grants and assessments).

• Debt Service Funds are utilized for reporting the accumulation of resources for, and the payments of principal, interest, and other costs associated with long-term debt.

• Capital Projects Funds account for the accumulation and use of resources for the construction/ acquisition of buildings, land, infrastructure, and other capital facilities (i.e.; parks and road improvements).

Proprietary Funds: These funds account for those activities, which are provided by government on a basis consistent with private enterprise. They are reported using a cost of service, or flow of economic resource measurement focus and a full accrual basis of accounting. Proprietary Funds fall into two groups as shown below:

• Enterprise Funds account for activities, such as water and sewer service, which are similar to those provided by a private enterprise. Operating costs of such funds are paid from user charges or other non-governmental revenue.

• Internal Service Funds are used for operations the County provides in-house which would otherwise be purchased from commercial suppliers (like fleet management). Revenues for these funds come from charges paid by other departments using the services.

Fiduciary Funds: These funds account for assets belonging to others, such as performance bonds and escrows, which are under County control. Agency and expendable trust funds are accounted for like governmental funds. Non-expendable trusts are accounted for in the same manner as proprietary funds. Major Funds: Funds whose revenues, expenditures/expenses, assets, or liabilities (excluding extraordinary items) are at least 10 percent of corresponding totals for all governmental or enterprise funds and at least 5 percent of the aggregate amount for all governmental and enterprise funds as defined by GASB 34 requirements. Any other fund may be reported as a major fund if the government's officials believe that fund is particularly important to financial statement users. Major Funds are identified on the following pages by an (*) asterisk. Non-Major Funds: Funds that are not considered Major and can be reported in the aggregate as defined by GASB 34 Requirements.


45

Description of All Funds Ad Valorem Taxing Funds Ad Valorem Taxing Funds are used to account for all funds financed in part by the collection of ad valorem taxes. Some of the funds are for specific uses, such as providing fire services, while others support a wide range of activities. *001 - General Fund: The General Fund is the General operating fund of the County. It is used to account for all financial resources, except those required to be accounted for in another fund. The majority of funding is from ad valorem (property) taxes. The collection and disbursement of monies to the Constitutional officers (the Clerk of the Court, Sheriff, Tax Collector, Property Appraiser and Supervisor of Elections) is accounted for in this fund. *004 - M.S.T.U.: The Municipal Service Taxing Unit covers all those expenditures related to the unincorporated areas of the County. Its major sources of financing are ad valorem (property) taxes and franchise taxes. *111 - Transportation Fund: This fund accounts for expenditures incurred for the maintenance and repair of County roads. More than half the funding is supplied by transfers in from the General Fund and the M.S.T.U.; therefore, it is presented with the Ad Valorem Taxing Funds area. Most of the remaining financing is provided by the 5th and 6th cent gas tax. *114 - Emergency Service District: Accounts for the expenditures of providing fire protection, rescue, advanced life support, and other emergency services to property and persons within the County. The district became consolidated effective October 1, 1992. The majority of financing is provided by ad valorem taxes. 225 - Environmentally Sensitive Land Acquisition Bond Fund: Accounts for the accumulation of ad valorem taxes to pay the principal and interest on the Land Acquisition Bonds. These are General Obligation Voted Debt. A referendum authorizing the issuance of $26 million in bonds was passed in November 1992. On July 11, 1995, $15 million was issued. In November 2001, the remaining $11 million was issued. In July 2012, the remaining debt was paid off. 245 - Environmentally Sensitive Land Acquisition Bonds 2004 - Accounts for the accumulation of ad valorem taxes to pay the principal and interest on the Land Acquisition Bonds. These are General Obligation Voted Debt. A referendum authorizing the issuance of $48.6 million was passed in November 2004. The bonds were issued in June 2006. Solid Waste Disposal District *411 - Solid Waste Disposal District: Accounts for the revenues, expenses, assets and liabilities associated with the County landfill and recycling program. The Solid Waste Disposal District (S.W.D.D.) is a separate assessment district, accounted for as an enterprise fund, with its primary funding coming from non-ad valorem service assessments and user fees. *Considered to be a Major Fund for Indian River County per Comprehensive Annual Financial Report (CAFR) based on GASB 34 requirement or management’s decision that the fund is significant and important to the reader


46

Special Revenue Funds Special Revenue Funds are used to account for the proceeds of specific revenue sources - other than major capital projects that are equally restricted to expenditures for specified purposes. The following are special revenue funds: *101 - Road Improvement Fees: Accounts for the receipt of traffic impact fees. Funds are used for the upgrading and construction of roads and bridges. *102 - New Road Improvement Fees: To account for the receipt of traffic impact fees received under the revised traffic impact fee program and districts established in 1998. Funds are used for the upgrading and construction of roads and bridges. *103- County Wide Impact Fees: To account for the receipt of new countywide impact fees. Funds are used for the upgrading and construction of public facilities. 106 - Court Facilities: Accounts for expenditures for improvements to court facilities. Financing is by additional fees collected by the court system. 108 - Section 8 Rental Assistance: Accounts for the provision of rental assistance for low-income housing. Financing is provided by a grant from the U.S. Department of Housing and Urban Development. *109 - Secondary Roads Construction: Accounts for the expenditures of road and bridge construction. Financing is provided by collections of the additional 6 cents in gas tax by the State of Florida, which are transmitted to the County on a monthly basis. 112 - Special Law Enforcement: Accounts for the expenditures associated with providing law enforcement equipment for the Sheriff’s Department. Financing is provided by confiscation of monies and property in accordance with Section 932.704 of the Florida Statutes. 117 - Tree Ordinance Fines: Accounts for fines assessed against individuals for illegal removal of protected trees. Funds are used for park improvements. 119 - Tourist Development Fund: Accounts for half of the proceeds from the levy of a local option Tourist Development Tax (3% enacted September 1, 1993). Funds are used to attract tourism trade and for the benefit of County residents. 120 - 911 Surcharge: Accounts for the receipt of the 911 surcharge on all telephone bills for customers within the County. Monies are used to pay the operating costs of the 911 Emergency Center. 121 - Drug Abuse: Accounts for the collection of fines on criminal drug cases and grant funding under the State Anti-Drug program. Monies are used for drug prevention and education programs. 123 - IRCLHAP/SHIP: Accounts for the Indian River County Local Housing Assistance Trust Fund pursuant to the State Housing Initiatives Partnership (SHIP) Program that provides the funding. M onies are used to assist in providing local affordable housing through such activities as impact fee, down payment and home rehabilitation low-or no-interest loans and grants to eligible applicants. *Considered to be a Major Fund for Indian River County per Comprehensive Annual Financial Report (CAFR) based on GASB 34 requirement or management’s decision that the fund is significant and important to the reader


47

Special Revenue Funds (Cont’d) 124 - Metropolitan Planning Organization: Accounts for the collection of pass-through Federal FL/Sec. 112 funding through a joint participation agreement between the FDOT and the Indian River County Metropolitan Planning Organization (MPO). The MPO is a legislative agency responsible for transportation planning in the urbanized area of Indian River County. 125 - Land Acquisition: Accounts for expenditures incurred in the purchase of environmentally sensitive land. Financing is provided by bond proceeds from the voted debt Environmentally Sensitive Land Acquisition Bonds. 126 - Multi-Jurisdiction Trust Fund: Accounts for project generated criminal income (P.G.I.) by the Multi-Agency Criminal Enforcement Unit (M.A.C.E.). Under the terms of the anti-drug grant, all revenue generated from property confiscated by the M.A.C.E. unit must be deposited in a separate fund. This money cannot be appropriated without permission from the State of Florida. 127 - Native Uplands Acquisition: Accounts for expenditures related to the acquisition of native habitat preserve areas and for the management of such lands. Funding is provided by developers of property who pay to mitigate native uplands destruction where native upland plant communities will be destroyed. 128 - Beach Restoration: Accounts for half of the proceeds from the levy of a Local Option Tourist Development Tax (3% enacted on September 1, 1993). Funds are used for beach restoration for the benefit of County residents. 129 - Community Development Block Grant/Neighborhood Stabilization Program (NSP) Grant: Accounts for the collection of CDGB grant monies to be used for improving disadvantaged communities. This fund also accounts for grant funds received for the Federal Neighborhood Stabilization Fund Program to rehabilitate and reinhabit foreclosed properties in the County. 130- Community Development Block Grant/NSP III Grant: This fund accounts for grant funds received for the Federal Neighborhood Stabilization Fund Program to purchase and develop abandoned, vacant, and foreclosed properties in the County. This grant focuses on a targeted area and will be implemented by Indian River Habitat for Humanity. 133 - Florida Boating Improvement Program: Accounts for boat registration fees, which may be used for recreational channel marking, public launching facilities, and other boating-related activities. 134 - Library Bequests: Accounts for specified expenditures incurred by Indian River County Libraries. Funding is provided by donations made to the libraries. 135 - Disabled Access Programs: Accounts for the collection of fines charged on parking tickets for illegally parking in handicapped assigned parking spots. Indian River County uses these funds to make County facilities ADA (Americans with Disabilities Act) compliant. 136 - Intergovernmental Grants: Accounts for miscellaneous grants received by Indian River County. Among these are grants from the Department of Housing and Urban Development (HUD), the Department of Community Affairs (DCA), and the Department of Environmental Protection (DEP). 137 – Traffic Education Program: The “Dori Slosberg Driver Education Safety Act” passed by the Florida Legislature during the 2002 Legislative Session, provides resources to fund successful driving programs in schools. The state law lets counties raise money for driver education through a $3 traffic ticket surcharge. The Board of County Commissioners awards annual grants from these funds based on applications from public and nonpublic schools.


48

Special Revenue Funds (Cont’d) 138 - Disaster Recovery Grant: Accounts for FEMA grants received for storm relief. These funds will be used for Rockridge Flood /Drainage and Sanitary Sewer, West Wabasso Water Line Extension and Fire Stations renovation and replacement and the Hurricane Housing Recovery Program (HHR). HHR’s intent is to increase the availability of affordable housing units in the County by providing low or no-interest loans for down payments and closing costs, loans or grants for impact fees, and loans or grants for renovation of substandard housing units. 140 - Court Facility Surcharge Fund: Counties are required by Article V of the State Constitution to fund the cost of construction or lease, maintenance, utilities, and security of facilities for the circuit and county courts, public defenders’ offices, state attorneys’ offices and the offices of the clerks of the circuit and county courts performing court-related functions. This fund accounts for the collection of a $15 court facility surcharge on traffic violations to fund the facilities needs of the court system. 141 - Additional Court Costs: Accounts for additional court costs assessed by the county to provide funding for various court-related programs for the residents of Indian River County. These programs include legal aid, law library, teen court and court innovations. 142 - Court Technology Fund: Counties are required by Article V of the State Constitution to fund the cost of communications services, existing radio systems, and existing multiagency criminal justice information systems. This fund accounts for receipt and expenditures of a $2 recording fee that provides funding for this requirement. 145 – Land Acquisition Series 2004: Accounts for expenditures incurred in the purchase of environmentally sensitive land. F inancing is provided by bond proceeds from the voted debt Environmentally Sensitive Land Acquisition Bonds. 171 - East Gifford Stormwater Watershed M.S.B.U.: Accounts for expenditures of funds for stormwater improvements in East Gifford Stormwater Watershed. Funds are provided by non-ad valorem taxes. These funds are required to receive a state grant for a stormwater improvement project for this area.

Street Lighting Districts: 181 - Gifford 188 - Laurel Court 194 -Whispering Pines 182 - Laurelwood 189 - Tierra Linda 195 - Moorings 183 - Rockridge 190 - Vero Shores 196 - Walker’s Glen 184 - Vero Highlands 191 - Ixora Park 197 - Glendale Lakes 186 - Porpoise Point 192 - Poinciana Park 198 - Floralton Beach 187 - Single Light Districts 193 - Roseland 199 - West Wabasso The streetlight districts are non-ad valorem assessment projects. Non-ad valorem projects generate revenues by billing the controlling entities (in these cases it is usually the homeowners’ associations) for the costs involved in installing, operating and maintaining streetlights within defined districts. 185 - Vero Lake Estates M.S.B.U.: Accounts for the expenditures of funds to improve roads and drainage and provide street lighting in the Vero Lake Estates subdivision. Funds are provided by non-ad valorem assessments. Non-ad valorem projects generate revenues by billing the controlling entities (in this case, the homeowners in this development) for the costs involved in improving the roads and installing, operating and maintaining streetlights. 308 - Dodgertown Capital Reserve Fund: Capital Reserve agreement between the County, Minor League Baseball, and U.S. Bank. The bank retains control over the disbursement of the $2,000,000 repair and replacement reserve, which is funded jointly by the County and the City of Vero Beach. At the option of Minor League Baseball, these funds may be used to pay the costs of additional improvements not funded by the County.


49

Other Debt Service Funds Debt Service Funds are used to account for the accumulation of resources for, and the payment of, general long-term debt principal, interest, and related costs. The following funds are Debt Service Funds: 204 - Other Debt Service Funds: Accounts for the payment of principal and interest on various county bonds. Prior to FY 2001/2002, this fund accounted for the series 1992 Refunding and Improvement Bonds. These bonds provided funds to finance the cost of construction and to reimburse the County for certain capital projects. The Series 1992 bonds and interest were payable solely from and collateralized by a first lien and pledge of the County's half-cent sales tax and related investment income. This issue was defeased on September 1, 2000. As of FY 2002/2003, this fund accounts for debt service of the Series 2001 Spring Training Facility Revenue Bonds. These bonds were issued to fund acquisition and improvement of the Dodgertown Spring Training Facility. These payments are secured by half-cent sales tax, the fourth cent tourist tax and state payments. Capital Project Funds These funds are used to account for financial resources designated for the acquisition or construction of major capital facilities except those financed by enterprise funds. The following are Capital Project Funds: *315 - Optional One Cent Sales Tax: Accounts for revenues generated by the local option one-cent sales tax. Monies are used for various capital projects. Thus far such projects include a new courthouse, health department building, fire stations, recreation facilities, the expansion of jail facilities, library expansions, new administrative building, new EOC building, road projects, stormwater improvements, and capital costs to establish an 800 MHZ communications system. Future projects include road right-of-way acquisition, park facilities, fire station, crime scene unit, and bridge repair. Enterprise Funds Enterprise Funds are used to account for operations (a) that are financed and operated in a manner similar to private business enterprises - where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability or other purposes. The following are Enterprise Funds: *418 - Golf Course: Accounts for the revenues, expenses, assets and liabilities associated with the County golf course - Sandridge Golf Club, which consists of two 18-hole golf courses and a driving range. *441 - County Building Department: Accounts for the revenues, expenses, assets and liabilities associated with the building permit and inspection program. *471 - Utilities System: Accounts for the revenues, expenses, assets and liabilities associated with the County water, wastewater and sludge operations systems. 472 - Utility Impact Fees: Accounts for the receipt of utility impact fees. Funds are used for the upgrading and construction of the County's water and wastewater systems. *Considered to be a Major Fund for Indian River County per Comprehensive Annual Financial Report (CAFR) based on GASB 34 requirement or management’s decision that the fund is significant and important to the reader


50

Internal Service Funds Internal Service Funds are accounted for in a manner similar to Enterprise Funds, except the goods and services are provided for County operations, rather than the general public. 501 - Fleet Management: Accounts for the expenses incurred to repair and maintain the County's vehicles and equipment. Revenues are generated by charging user departments for maintenance of their vehicles. 502 - Self Insurance: Accounts for the expenses incurred for worker's compensation claims, general and automobile liability and property damage. Revenues are generated by charges to the various funds and departments based on past experience and actuarial estimates. 504 - Health Insurance: Accounts for the expenditures incurred for the County’s health insurance program claims. Revenues are generated by charges to the various funds and departments with personnel based on past claims experience and actuarial estimates. 505 – Information Systems: Accounts for the expenditures incurred for the County’s Geographic Information system (GIS) and Computer Services Departments. Revenues are generated by charges to the various user departments based on their portion of the costs.


51

Departmental, Function and Fund Summary This table summarizes the relationship between Indian River County departments and the funds in the accounting and budgetary groupings previously described. In addition, the accounting functions used to summarize the operating expenditures for each department are listed. Therefore, reference to this table during review of this budget document could be helpful.

Department/ Division

Function G

ener

al F

und

M.S

.T.U

. Tr

ansp

orta

tion

Emer

genc

y Se

rvic

es

Ente

rpris

e In

tern

al

Serv

ices

Sp

ecia

l R

even

ue

Fund

s

Clerk of Circuit Court

General Government

X

Sheriff

Public Safety

X

X

Supervisor - Elections

General Government

X

Property Appraiser

General Government

X

X

Tax Collector

General Government

X

X

B.C.C.

General Government

X

County Attorney

General Government

X


General Government

X

General Services

General Government

X

Public Libraries

Culture/Recreation

X

Law Library

General Government

X

Purchasing

General Government

X

Building & Grounds

General Government

X

Mailroom

General Government

X

Veterans Services

Economic Environment

X

Telecommunications

Physical Environment

X

Ag Extension


X

Soil & Water


X

Housing Authority

Economic Environment

X

Rental Assistance

Human Services

X

Shooting Range

Culture/Recreation

X

Leisure Services

Culture/Recreation

X

Public Works

General Government

X

Engineering

Transportation

X

Roads & Bridges

Transportation

X

Traffic

Transportation

X

Parks Division

Culture/Recreation

X

Stormwater


X


52

Departmental, Function and Fund Summary (Cont’d) This table summarizes the relationship between Indian River County departments and the funds in the accounting and budgetary groupings previously described. In addition, the accounting functions used to summarize the operating expenditures for each department are listed. Therefore, reference to this table during review of this budget document could be helpful.

Department/ Division

Function

G

ener

al F

und

M

.S.T

.U.

Tran

spor

tatio

n

Emer

genc

y Se

rvic

es

Ente

rpris

e

Inte

rnal

Se

rvic

es

Spec

ial

Rev

enue

Fu

nds

Beach Restoration

Culture/Recreation

X

Fleet Management

Internal Services

X

Secondary Rd. Construction

Transportation

X

Recreation

Culture/Recreation

X


General Government

X

County Planning

General Government

X

Environ. Plan./Code Enf.

Public Safety

X

IRCLHAP / SHIP

Human Services

X

Metro. Planning Org.

General Government

X

Building Division

Public Safety

X

Utility Services


X

Water


X

Wastewater


X

Sludge Facility


X

S.W.D.D.


X


Public Safety

X

Fire Rescue

Public Safety

X

Radiological Emerg.

Public Safety

X

EM Base Grant

Public Safety

X

Animal Control

Human Services

X

911 Coordinator

General Government

X

Human Resources

General Government

X

Budget Office

General Government

X

Risk Management

Internal Services

X

Computer Services

Internal Services

X

Human Services

Human Services

X

Geographic Information Technology

Internal Service

X

Budget Process


53

BUDGET PROCESS The formal budgeting process provides the primary mechanism by which key decisions are made regarding the levels and types of services to be provided, given the anticipated level of available resources. For Indian River County, this process begins in early April and ends in September with the legal adoption of the budget. County budget policies (see Financial Policies section of this document) and Florida Statues guide the budget process. An annual budget, including all such funds as required by law, shall be prepared, approved, and adopted for each fiscal year. The process for adopting the annual operating and capital budget is presented below: Budget Planning Phase The County maintains a Capital Improvements Program (CIP) as part of the Comprehensive Plan in order to plan for the future needs of capital facilities and infrastructure (See CIP section of this document). This plan covers a five-year period, and identifies major capital projects, as well as the means by which they will be financed. The first year of this plan is incorporated into the capital budget for the upcoming fiscal year. Indian River County adopts the annual capital budget along with the operating budget. As part of this planning process, the operating impact of capital projects must be considered and incorporated into the operating budget. The planning phase for the operating budget begins with the preparation of the budget instructions, examples, and training materials. Budget Preparation

In early April, budget instructions are sent to all County departments. These instructions include direction from the Office of Management & Budget regarding service levels and expenditure limitations in accordance with the goals of the organization. The preparation phase provides department directors and division heads an opportunity to examine their current programs, propose changes in current services, and recommend revisions in organizations and methods. The Constitutional Officers submit, at various times, to the Board of Commissioners and to the State of Florida Department of Revenue, a proposed operating budget for the upcoming fiscal year. The State’s Department of Revenue has final authority over the operating budgets of the Tax Collector and Property Appraiser. The operating budget includes proposed expenditures and the means of financing them as set forth in Chapter 129 of the Florida State Statutes. State agencies and non-profit organizations submit requests for funding to the County Administrator at various deadlines set forth in the budget calendar. Budget Review Once budget requests are received, the Office of Management & Budget reviews all capital and operating expenses. During May and June, the County Administrator meets with department directors to review the requests. Each department’s requests are analyzed and evaluated for funding based on proposed service levels and available resources. On or before July 15th, the County Administrator presents a tentative budget to the Board of County Commissioners based on the long-term goals of the organization. This budget represents the County Administrator’s recommended funding and service levels needed to meet these goals. Publicly advertised budget workshops are held in July, which give the Board of Commissioners the opportunity to review and provide input into the budget process. At these workshops, the Board of Commissioners may make various changes to the proposed budgets. Budget Adoption Office of Management & Budget staff revise the proposed budget based upon any changes arising from the public budget workshops. Once completed, proposed millage rates for each taxing authority are forwarded to the Tax Collector and Property Appraiser, in accordance with Florida Statutes. Typically during the month of August, the Property Appraiser mails out the notice of these proposed property tax rates (TRIM Notice) to all property owners


54

Budget Adoption (cont’d) within the County. This notice, along with budget advertisements required by law to be published in a newspaper of general circulation in the County, provide notice of the proposed taxing rates to the public. During the month of September, the Board of Commissioners holds two public hearings in order to receive public input on the tentative budget. At the last public hearing, the Board enacts resolutions to legally adopt the budgets for all governmental and proprietary fund types. These legally adopted budgets set forth the anticipated revenues by source and appropriations by function at the recommended service levels. Budgets for the enterprise and internal service funds are adopted on a basis consistent with Generally Accepted Accounting Principles (GAAP).

Budget Implementation The budget process does not end with legal adoption of the budget. Office of Management and Budget staff, along with County departments, monitors the budget throughout the fiscal year. An integrated financial software system provides budgetary control and various budgetary reports to aid in this process. Management is authorized to transfer budgeted funds between objects and departments as long as the total appropriations of a fund are not exceeded. The budgetary level of control is established at the fund level for all funds. The budget may be amended by resolution of the Board of Commissioners, pursuant to section 129.06, Florida Statutes, when: (a) appropriations from the reserve for contingencies are needed to increase appropriations for unforeseen expenditures, or (b) unanticipated revenues are received and must be appropriated to the appropriate expenditure account. Any unexpended appropriations lapse at the close of the fiscal year. Budget Process Calendar for Fiscal Year 2013/2014 March 22 Budget instructions are distributed to non-profit agencies and tourist development agencies April 5 Budget instruction packets are distributed to Department Directors and Constitutional Officers April 8 Finance Department closes March general ledger April 24 Non-profit and tourist development agencies submit budget requests to the Office of

Management & Budget May 2 County departments and Constitutional Officers submit budget requests to the Office of

Management & Budget May 14 – May 17 County Administrator meets with Department Directors to review budget requests June 17 Receive “Certification of Taxable Value” from the Property Appraiser July 12 County Administrator releases proposed budget to the Board of County Commissioners July 17 Publicly scheduled Budget Workshops for Board of Commissioners to review proposed budget July 19 Provide proposed millage rate to the Property Appraiser and Tax Collector September 11 Public Hearing at 5:01 p.m. on Tentative budget and Proposed millage rates September 13 Advertisement in newspaper for Final budget hearing and millage rates September 18 Public hearing at 5:01 p.m. to adopt Final budget and millage rates


55

Budget Amendment / Transfer Process

Does Budget Office

approve transfer?

Budget Adjustments Initiated for: 1) Receipt of revenue 2) Unforseen events 3) Budget line item over budget 4) Other reason

Does total fund

appropriation change?

Department prepares and submits transfer request to Budget Office.

Does Budget Office

approve transfer?

Budget Office submits budget amendment to Board of County Commissioners for Approval

Does BCC approve

Amendment?

Budget Office submits budget amendment or line transfer for entry in Financial System.

End

No Yes

Yes

Yes

Yes

No

No

No

Total Budget Summary

2013/2014 Budget Budget Summary

56

TOTAL BUDGET SUMMARY INTRODUCTION The budget for Indian River County has been prepared from each department’s submission of proposed spending for current and new programs. The proposed amounts were entered into the appropriate funds, summarized and reviewed. Revenues to fund the proposed budget were estimated and the millage rates required to balance the individual budgets were determined. The proposed balanced budgets with required millages were submitted to the Board of County Commissioners. Budget workshops and hearings were held, allowing public input. At the end of the last public hearing the budget discussed in this document was adopted. Presented in this section is a general overview of the Indian River County 2013/2014 operating and capital budgets. A summary of revenues and expenditures for the entire organization, as well as an explanation/analysis of these resources is included. Readers can also see how the budget will affect Indian River County tax rates.

Comparative Budget Summary

Actual Actual Budget (1) Budget (1) Increase % Increase REVENUES 2010/2011 2011/2012 2012/2013 2013/2014 (Decrease) (Decrease) Federal Sources $8,464,574 $9,558,586 $6,910,937 $2,756,069 ($4,154,868) (60.12%) State Sources 16,788,318 16,887,280 23,168,759 15,144,484 (8,024,275) (34.63%) Local Sources 52,192,638 51,826,596 48,034,319 49,221,260 1,186,941 2.47% Ad Valorem Taxes 75,215,452 70,338,147 66,288,007 71,805,017 5,517,010 8.32% Non-Ad Valorem Assessments 7,942,567 7,982,580 8,047,916 8,396,349 348,434 4.33% User Fees 54,288,760 53,514,379 52,365,840 53,429,530 1,063,690 2.03% Sub-Total Operating Revenue 214,892,309 210,107,569 204,815,777 200,752,709 (4,063,068) (1.98%) Interfund Transfers 23,245,098 25,333,395 22,187,566 23,042,789 855,223 3.85% Cash Forward 0 0 64,788,852 31,312,477 (33,476,375) (51.67%) Total Revenues $238,137,407 $235,440,964 $291,792,195 $255,107,975 ($36,684,220) (12.57%)

Actual Actual Budget (1) Budget (1) Increase % Increase EXPENSES 2010/2011 2011/2012 2012/2013 2013/2014 (Decrease) (Decrease) General Government $22,467,940 $27,594,913 $24,575,927 $22,769,092 ($1,806,835) (7.35%) Public Safety 74,127,533 71,807,192 70,547,108 69,685,253 (861,855) (1.22%) Physical Environment 45,816,590 47,620,642 54,807,460 49,209,407 (5,598,053) (10.21%) Transportation 32,089,682 32,196,819 58,762,052 36,888,247 (21,873,805) (37.22%) Economic Environment 2,099,698 2,021,183 2,468,976 372,021 (2,096,955) (84.93%) Human Services 7,684,290 6,913,870 7,806,053 6,558,709 (1,247,344) (15.98%) Internal Services 19,881,630 20,770,423 22,162,841 23,170,323 1,007,482 4.55% Culture/Recreation 18,165,989 18,514,947 21,203,676 15,233,687 (5,969,989) (28.16%) Court Related Costs 518,983 531,859 705,024 798,626 93,602 13.28% Interfund Transfers 23,215,452 25,341,255 22,187,566 23,240,793 1,053,227 4.75% Contingencies 0 0 856,131 2,497,727 1,641,596 191.75% Cash Forward 0 0 5,709,381 4,684,090 (1,025,291) (17.96%) Total Expenses $246,067,787 $253,313,103 $291,792,195 $255,107,975 ($36,684,220) (12.57%) (1) FY 2012/2013 and FY 2013/2014 budgeted operating revenue is shown at 95% of estimated amounts.


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The chart below displays the portions of the IRC budget allocated to the various functions.

General Government8.9%

Public Safety27.3%

Physical Environment19.3%

Transportation14.5%

Economic Environment0.1%

Human Services2.6%

Internal Services9.1%

Culture/Recreation6.0%

Court Related Costs0.3%

Interfund Transfers9.1%

Contingencies1.0% Cash Forward

1.8%

Total Budget by FunctionFiscal Year 2013/14

The chart shows the largest amounts are allocated to: Public Safety is one of the most important responsibilities for most local governments. This is true for Indian River County. Public Safety accounts for more than one quarter of the County’s expenditures. More than half of the expenditures in this account are to fund the Sheriff’s Department. Other expenditures here are for fire services, advanced life support, emergency management, building and code enforcement, and the 911 Communications Center. Physical Environment includes Utilities, the Solid Waste Disposal District, storm water management, and the land acquisition program. Transportation includes design and construction of local highways and drainage systems. A more detailed explanation of these functions follows. General Government contains the Board of County Commissioners, County Administrator, County Attorney, and the Constitutional Officers except Sheriff.


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SUMMARY OF EXPENSES The table below summarizes by expense the adopted 2013/2014 budget. These classifications are required for all local governments statewide. It is the intent of the Florida Legislature that units of local government summarize their financial data in a functionally equivalent manner in order to facilitate comparison and analysis. Total Expense by Expense Account

Actual Actual Budget (1) Budget (1) Increase % Increase EXPENSES 2010/2011 2011/2012 2012/2013 2013/2014 (Decrease) (Decrease) General Government $22,467,940 $27,594,913 $24,575,927 $22,769,092 ($1,806,835) (7.35%) Public Safety 74,127,533 71,807,192 70,547,108 69,685,253 (861,855) (1.22%) Physical Environment 45,816,590 47,620,642 54,807,460 49,209,407 (5,598,053) (10.21%) Transportation 32,089,682 32,196,819 58,762,052 36,888,247 (21,873,805) (37.22%) Economic Environment 2,099,698 2,021,183 2,468,976 372,021 (2,096,955) (84.93%) Human Services 7,684,290 6,913,870 7,806,053 6,558,709 (1,247,344) (15.98%) Internal Services 19,881,630 20,770,423 22,162,841 23,170,323 1,007,482 4.55% Culture/Recreation 18,165,989 18,514,947 21,203,676 15,233,687 (5,969,989) (28.16%) Court Related Costs 518,983 531,859 705,024 798,626 93,602 13.28% Interfund Transfers 23,215,452 25,341,255 22,187,566 23,240,793 1,053,227 4.75% Contingencies 0 0 856,131 2,497,727 1,641,596 191.75% Cash Forward 0 0 5,709,381 4,684,090 (1,025,291) (17.96%) Total Expenses $246,067,787 $253,313,103 $291,792,195 $255,107,975 ($36,684,220) (12.57%) General Government A major classification of services provided by Indian River County, general government includes the legislative and administrative branches of the government. Departments such as the Board of County Commissioners, County Administrator, Human Resources, and Purchasing fall into this category. Operations of all Constitutional Officers, except the Sheriff are found here. General government shows a total decrease of 7.35%, mainly due transferring the Computer Services department to an Internal Service Fund ($457,610 decrease) and budget amendments processed for grants received. In addition, departmental budgets are decreasing for the fiscal year. Public Safety One of the major functions of local government, Public Safety, constitutes 27.3% of the total budget for 2013/2014. The Sheriff’s Department, Fire Rescue, Emergency Management, and the Medical Examiner fall under this classification. The County continues to improve service levels to residents in the area of public safety. In this category, the overall decrease is $861,855. Physical Environment This account classification includes the cost of services for the purpose of achieving a satisfactory living environment by controlling and utilizing elements of that environment. Indian River County operates a water and wastewater utility, the Solid Waste Disposal District (S.W.D.D.), Soil Conservation, and stormwater division and the Environmentally Sensitive Land Acquisition Fund for this function. The S.W.D.D. provides service to all residents of Indian River, since each municipality has an interlocal agreement with the district. A County landfill, numerous transfer stations, and a curbside-recycling program constitute the activities of S.W.D.D. The overall decrease in the 2013/14 fiscal year is $5,598,053. This decrease can be attributed to various capital outlay cost decreases such as $4,893,000 of expenses for drainage projects that were budgeted in 2012/13.


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Transportation Transportation covers the cost of services provided by Indian River County government for the safe and adequate flow of vehicles, travelers, and pedestrians. Departments under this function include Road and Bridge, County Engineering, Secondary Roads Construction, Traffic Engineering, and Right of Way Acquisition. These departments are responsible for designing, constructing, overseeing, and maintaining the County’s roads and drainage systems. Transportation expenditures decreased 37.2% from last year, due to the fluctuation in total road projects. The majority of this decrease is due to road projects that will be “rolled over” from last fiscal year. Please refer to the Capital Improvements Program section for capital project details. Economic Environment Included here are the costs of providing services, which develop and improve the economic condition of the community and its citizens. Veterans Services and the Economic Development Division of the Chamber of Commerce cover this function. Total expenditures are decreasing overall by 84.9%. This decrease is mainly due to $3.4 million in Neighborhood Stabilization Plan grants that the County “rolled over” into fiscal year 2012/13 from the previous fiscal year.

Human Services Human Services covers the cost of providing services for the care, treatment, and control of human illness, injury or disabilities, and for the welfare of the community as a whole and its individuals. The Health Department, Welfare, Medicaid, Section 8 Rental Assistance, and Children’s Services fall into this category. In 1998/99, Indian River County started funding the Children’s Services Advisory Committee (CSAC). The CSAC is a comprehensive program aimed at evaluating and meeting the needs of children in the County in accordance with State Statutes. Funding in 2013/2014 for the CSAC is $623,890, the same as last fiscal year. Culture/Recreation All expenses associated with providing and maintaining cultural and recreational facilities and activities for the benefit of citizens and visitors fit into this account category. County libraries, parks, beaches, recreation operations, the shooting range and the golf course are included here. There is a reduction in capital project expenses for the 2013/14 fiscal year. The majority of this decrease is from projects that have been completed or will be “rolled over” from last fiscal year. Internal Services Internal Services include expenditures in departments that provide goods and services to inside departments and agencies rather than the general public. Fleet Management, Employee Health Insurance, Risk Management, and Geographic Information Systems (GIS) Department make up this function. The 4.5% increase in Internal Services expense is primarily attributable to moving the Computer Services department to an Internal Services fund from the General Fund in the amount of $457,610, and an increase in the Employee Health Insurance.


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Court Related Costs Costs of operating the judicial branch of Indian River County Government are classified here. This category includes: County Court, Circuit Court, the State Attorney’s Office and the Public Defender. Cash Forward Expense/ Contingencies / Interfund Transfers Cash Forward Expense is an offsetting item for budgeting purposes. This budgetary cost is generally used to provide an adequate cash balance at year-end, so that operating costs can be covered at the start of the next year. Contingencies provide funds for unexpected expenses that cannot be specifically budgeted at the beginning of the fiscal year (e.g. Hurricanes or other emergencies). Interfund transfers are transfers from one fund to another, which are not repayable. The receiving fund records the receipt as revenue.


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TOTAL BUDGET COMPARISON BY FUND Actual Actual Budget Budget Change from % Increase

Fund Name 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year (Decrease) AD VALOREM TAXING FUNDS: General Fund * $71,726,741 $72,280,200 $70,503,624 $70,920,776 $417,152 0.59% Municipal Service Taxing Unit Fund 24,686,886 23,597,673 24,466,502 24,942,596 476,094 1.95% Transportation Fund* 11,808,358 12,190,202 13,026,282 13,296,874 270,592 2.08% Emergency Services District* 26,691,699 24,853,010 26,339,331 26,667,288 327,957 1.25% Env. Sensitive Land Acquisition Bond 1,024,394 4,680,205 11,301 0 (11,301) (100.00%) 2004 Land Acquisition Bonds 4,700,560 4,695,086 4,754,745 4,775,560 20,815 0.44% TOTAL AD VALOREM TAXING FUNDS 140,638,638 142,296,376 139,101,785 140,603,097 1,501,309 1.08% SOLID WASTE DISPOSAL DISTRICT: Solid Waste Disposal District* 10,370,476 10,659,004 11,088,401 11,200,862 112,461 1.01% HOUSING AUTHORITY: IRC Housing Authority 99,414 0 0 0 0 0.00% SPECIAL REVENUE FUNDS: Road Improvement Fees* 0 608,424 0 0 0 0.00% New Road Improvement Fees* 8,492,314 7,921,957 10,747,366 1,721,220 (9,026,146) (83.98%) Additional Impact Fees* 2,108,677 2,917,823 8,185,498 1,587,317 (6,598,181) (80.61%) Court Facilities Fund 11,393 10,164 30,000 30,000 0 0.00% Rental Assistance 2,108,491 1,935,108 1,947,640 1,972,759 25,119 1.29% Secondary Road Construction* 5,024,530 4,955,168 11,286,138 8,000,599 (3,285,539) (29.11%) Special Law Enforcement 10,523 104,426 24,000 0 (24,000) (100.00%) Tree Ordinance Fines 42,710 0 50,000 50,000 0 0.00% Tourist Tax 640,975 605,304 715,937 728,313 12,376 1.73% 911 Surcharge 890,693 2,118,006 714,333 727,440 13,107 1.83% Drug Abuse Fund 86,692 67,451 71,497 68,509 (2,988) (4.18%) IRCLHAP/SHIP 1,310,400 935,650 945,139 440,078 (505,061) (53.44%) Metro Plan Organization 444,246 468,479 732,916 706,080 (26,836) (3.66%) Multi-Jur. Trust Sp. Law Enforcement 71,402 26,380 % Native Uplands Acquisition Fund 2,500 0 55,000 55,000 0 0.00% Beach Restoration Fund 4,923,566 2,367,304 2,127,381 1,158,755 (968,626) (45.53%) Community Development Block Grant-NSP 1,645,660 1,517,759 652,593 0 (652,593) (100.00%) Neighborhood Stabilization Plan (NSP) 3 11,108 140,557 1,447,219 0 (1,447,219) (100.00%) Florida Boating Improvement 17,767 13,337 244,300 44,300 (200,000) (81.87%) Library Bequest Fund 80,578 46,833 65,551 50,000 (15,551) (23.72%) Disabled Access Programs 0 0 20,000 20,000 0 0.00% Intergovernmental Grants 1,237,530 2,591,150 871,313 274,206 (597,107) (68.53%) Traffic Education Program 7,565 8,900 23,803 13,593 (10,210) (42.89%) Court Facility Surcharge Fund 83,630 111,938 177,000 147,675 (29,325) (16.57%) Additional Court Costs 24,580 96,269 205,290 96,914 (108,375) (52.79%) Court Technology Fund 205,993 266,557 309,005 401,939 92,934 30.08% Land Acquisition Series 2006 32,111 1,098,295 195,664 40,000 (155,664) (79.56%) East Gifford Stormwater M.S.B.U. 49 48 1,983 940 (1,043) (52.60%) Gifford Street Lighting 58,163 56,895 77,353 77,432 79 0.10%

*Considered to be a Major Fund for Indian River County per Comprehensive Annual Financial Report based on GASB 34 requirements or management’s decision that the fund is significant and important to the reader.


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TOTAL BUDGET COMPARISON BY FUND (CONT’D)

Actual Actual Budget Budget Change from % Increase Fund Name 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year (Decrease)

Laurelwood Street Lighting 5,850 6,308 7,285 7,292 7 0.10% Rockridge Street Lighting 2,519 2,724 3,614 3,625 11 0.30% Vero Highlands Street Lighting 69,807 70,574 73,513 75,575 2,062 2.80% Vero Lakes Estates M.S.B.U. 13,316 13,506 210,438 969,532 759,094 360.72% Porpoise Point Street Lighting 355 357 612 612 0 0.00% Single Street Lighting 2,313 2,316 3,463 3,463 0 0.00% Laurel Court Street Lighting 879 963 1,122 1,123 1 0.09% Tierra Linda Street Lighting 1,872 1,921 2,562 2,564 2 0.08% Vero Shores Street Lighting 4,495 4,910 6,197 6,203 6 0.10% Ixora/Eastview Street Lighting 5,434 5,870 6,780 6,788 8 0.12% Royal Poinciana Street Lighting 12,105 11,431 15,248 15,259 11 0.07% Roseland Street Lighting 2,726 2,516 3,149 3,165 16 0.51% Whispering Pines Street Lighting 1,191 1,076 1,577 1,620 43 2.73% Moorings Street Lighting 13,811 15,169 18,832 18,865 33 0.18% Walker's Glen Street Lighting 1,313 1,330 2,081 2,083 2 0.10% Glendale Lakes Street Lighting 2,924 2,612 3,921 3,924 3 0.08% Floralton Beach Street Lighting 2,166 2,195 2,465 2,466 1 0.04% West Wabasso Street Lighting 5,494 4,924 6,691 7,470 779 11.64% Dodgertown Capital Reserve Fund 290,643 394,054 553,197 250,000 (303,197) (54.8%) TOTAL SPECIAL REVENUE FUNDS 30,013,059 31,534,938 42,846,666 19,794,698 (23,051,968) (53.80%) OTHER DEBT SERVICE FUNDS: Dodgertown Facility 1,223,833 1,223,423 1,231,333 877,513 (353,820) (28.73%) CAPITAL PROJECTS: Optional One Cent Sales Tax* 5,825,287 8,108,370 33,728,371 17,311,556 (16,416,815) (48.67%) ENTERPRISE FUNDS: Golf Course* 2,537,665 2,508,658 2,832,681 2,835,349 2,668 0.09% County Building Dept.* 1,623,862 1,487,515 1,587,071 1,723,693 136,622 8.61% Utilities* 33,853,921 34,724,398 36,634,971 36,983,427 348,456 0.95% Utilities-Impact Fee 0 0 578,075 578,075 0 0.00% TOTAL ENTERPRISE FUNDS 38,015,448 38,720,571 41,632,798 42,120,544 487,746 1.17% INTERNAL SERVICE FUNDS: Fleet Management 3,631,181 3,823,634 3,350,203 3,310,275 (39,928) (1.19%) Self-Insurance 3,618,027 4,338,272 4,514,730 4,479,866 (34,864) (0.77%) Health Insurance Trust Fund 12,214,163 12,146,113 13,791,514 14,292,318 500,804 3.63% Geographic Information Systems Dept. 418,259 462,405 506,394 1,117,249 610,855 120.63% TOTAL INTERNAL SERVICE FUNDS 19,881,630 20,770,424 22,162,841 23,199,708 1,036,867 4.68% TOTAL ALL FUNDS $246,067,787 $253,313,103 $291,792,195 $255,107,975 ($36,684,220) (12.57%) *Considered to be a Major Fund for Indian River County per Comprehensive Annual Financial Report based on GASB 34 requirements or management’s decision that the fund is significant and important to the reader.


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Summary of the Total Budget for the Indian River County Board of County Commissioners Fiscal Year 2013/2014

Municipal Emergency 2004 Land General Service Transportation Services Acquisition Fund Taxing Unit Fund District Bonds

Millage Per $1,000 3.2620 1.0733 1.9799 0.3788

ESTIMATED REVENUES:

Federal Sources 60,000 0 0 0 0 State Sources 5,930,334 5,521,598 2,594,556 45,000 0 Local Sources 5,972,160 11,071,090 1,187,769 5,148,629 7,953 Ad Valorem Taxes 42,011,292 7,567,939 0 20,753,924 4,878,564 Non-Ad Valorem Taxes 0 0 0 0 0 User Fees 0 0 0 0 0 Sub-Total 53,973,786 24,160,627 3,782,325 25,947,553 4,886,517 Less 5% per F. S. 129.01(2)(b) (2,698,689) (1,208,031) (174,116) (1,297,378) (244,326) Net 51,275,097 22,952,596 3,608,209 24,650,175 4,642,191 Interfund Transfers 15,110,834 0 7,657,704 0 0 Cash Forward-October 1, 2013 4,534,845 1,990,000 2,030,961 2,017,113 133,369 TOTAL ESTIMATED REVENUES

AND BALANCES 70,920,776 24,942,596 13,296,874 26,667,288 4,775,560

EXPENDITURES/EXPENSES: General Government 13,447,648 1,117,950 271,491 439,217 4,750,560 Public Safety 41,245,568 299,400 0 25,231,844 0 Physical Environment 146,704 95,478 577,851 0 0 Transportation 475,124 311,843 11,539,797 0 0 Economic Environment 372,021 0 0 0 0 Human Services 3,830,419 0 0 0 0 Internal Services 0 0 0 0 0 Culture/Recreation 4,945,827 3,035,457 0 0 0 Court Related Costs 211,913 0 0 0 0 Interfund Transfers 3,671,795 19,245,994 0 0 0 TOTAL EXPENDITURES/EXPENSES 68,347,019 24,106,122 12,389,139 25,671,061 4,750,560 Reserve for Contingencies 780,813 287,793 307,735 821,399 0 Cash Forward-September 30, 2014 1,792,944 548,681 600,000 174,828 25,000 TOTAL APPROPRIATED EXPENDITURES AND RESERVES 70,920,776 24,942,596 13,296,874 26,667,288 4,775,560


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Summary of the Total Budget for the Indian River County Board of County Commissioners Fiscal Year 2013/2014 (Cont’d)

Solid Other Other Waste Special Debt Capital Internal Disposal Revenue Service Projects Enterprise Service District Funds Fund Funds Funds Funds Total

ESTIMATED REVENUES:

Federal Sources 0 2,830,522 0 0 0 0 2,890,522 State Sources 0 1,291,812 500,000 0 0 0 15,883,300 Local Sources 2,110,587 7,537,069 423,698 17,406,901 629,938 186,949 51,682,743 Ad Valorem Taxes 0 0 0 0 0 0 75,211,719 Non-Ad Valorem Taxes 8,600,847 301,634 0 0 0 0 8,902,481 User Fees 0 0 0 0 32,885,800 22,015,736 54,901,536 Sub-Total 10,711,434 11,961,037 923,698 17,406,901 33,515,738 22,202,685 209,472,301 Less 5% per F. S. 129.01(2)(b)

(535,572) (401,864) (46,185) (220,345) (1,675,547) (217,539) (8,719,592)

Net 10,175,862 11,559,173 877,513 17,186,556 31,840,191 21,985,146 200,752,709 Interfund Transfers 0 238,403 0 0 0 35,848 23,042,789 Cash Forward-October 1, 2013

1,025,000 7,997,122 0 125,000 10,280,353 1,178,714 31,312,477

TOTAL ESTIMATED REVENUES

AND BALANCES 11,200,862 19,794,698 877,513 17,311,556 42,120,544 23,199,708 255,107,975 EXPENDITURES/EXPENSES:

General Government 197,505 1,448,700 877,513 218,508 0 0 22,769,092 Public Safety 0 785,020 0 426,304 1,697,117 0 69,685,253 Physical Environment 10,990,014 121,000 0 475,000 36,803,360 0 49,209,407 Transportation 0 10,926,483 0 13,635,000 0 0 36,888,247 Economic Environment 0 0 0 0 0 0 372,021 Human Services 0 2,728,290 0 0 0 0 6,558,709 Internal Services 0 0 0 0 0 23,170,323 23,170,323 Culture/Recreation 0 2,933,913 0 1,500,000 2,818,490 0 15,233,687 Court Related Costs 0 586,713 0 0 0 0 798,626 Interfund Transfers 0 198,004 0 125,000 0 0 23,240,793 TOTAL EXPENDITURES /EXPENSES

11,187,519 19,728,123 877,513 16,379,812 41,318,967 23,170,323 247,926,158

Reserve for Contingencies 13,343 33,757 0 0 223,502 29,385 2,497,727 Cash Forward-September 30, 2014

0 32,818 0 931,744 578,075 0 4,684,090

TOTAL APPROPRIATED

EXPENDITURES AND RESERVES

11,200,862 19,794,698 877,513 17,311,556 42,120,544 23,199,708 255,107,975


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SUMMARY OF REVENUES As illustrated in this graph, ad valorem taxes make up the largest source of revenues for Indian River County. As a result, any increase in expenditures and staffing must be weighed against the impact it will have on these tax rates. In accordance with the County’s operating policies, all such increases should not exceed the long-term growth of the tax base. User fees make up another 21% of revenues, and are primarily generated by the enterprise activities of the County organization. Local sources add another 20% of total revenues for the County. These are comprised of license and permit fees, fines, interest earnings, donations and other sources. C ash forward also makes up a significant portion of budgeted revenues for 2013/2014. Most of the cash forward will provide funds for roads and other capital projects budgeted, but not finished in the prior year.

The table on the following page provides a summary of the changes in the current year revenues compared to the 2012/2013 budget. The large decrease in federal revenues is due to some larger grants that were budgeted in 2012/2013. Interfund transfers are increasing by 3.9%. Cash forward revenues are decreasing by 51.7% mainly due to a decrease in the amount of construction projects rolled forward from the previous year. Ad valorem revenues are increasing by about $5.5 million or 8.3% due to increases in millage rates. Property values have increased by a range of 1.38% to 1.41% depending on the taxing district. Millage rates were raised slightly to fund increases in the Florida Retirement System, modest cost of living increases for employees, and a phase out of fund balance usage.


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Total Revenue Actual Actual Budget (1) Budget (1) Increase % Increase

Accounts 2010/2011 2011/2012 2012/2013 2013/2014 (Decrease) (Decrease)Federal Sources $8,464,574 $9,558,586 $6,910,937 $2,756,069 ($4,154,868) (60.12%)State Sources 16,788,318 16,887,280 23,168,759 15,144,484 (8,024,275) (34.63%)Local Sources 52,192,638 51,826,596 48,034,319 49,221,260 1,186,941 2.47%Ad Valorem Taxes 75,215,452 70,338,147 66,288,007 71,805,017 5,517,010 8.32%Non-Ad Valorem Assessments 7,942,567 7,982,580 8,047,916 8,396,349 348,434 4.33%User Fees 54,288,760 53,514,379 52,365,840 53,429,530 1,063,690 2.03%Sub-Total Operating Revenue 214,892,309 210,107,569 204,815,777 200,752,709 (4,063,068) (1.98%)Interfund Transfers 23,245,098 25,333,395 22,187,566 23,042,789 855,223 3.85%Cash Forward 0 0 64,788,852 31,312,477 (33,476,375) (51.67%)Total Revenues $238,137,407 $235,440,964 $291,792,195 $255,107,975 ($36,684,220) (12.57%)

(1) FY 2012/2013 and FY 2013/2014 budgeted operating revenue is shown at 95% of estimated amounts. The following is an overview and analysis of all the major revenue sources for Indian River County. Included for each source is a description of the revenue, the authority to collect such revenue, and a look at current trends affecting future collections.

Federal Sources This category covers all grant revenue received directly from the federal government. Section 8 Rental Assistance makes up the majority of this revenue source on an ongoing basis. The County uses this grant from the U.S. Department of Housing and Urban Development for the Rental Assistance Program (special revenue fund 108). Through this program, the County provides and monitors rental assistance for eligible very-low income families, elderly, and disabled persons. A Public Transportation Section 5307 Grant is another major source of federal revenues. The County passes this grant through to the Senior Resource Association

(SRA). The SRA is designated as the Community Transportation Coordinator and provides public transportation to residents through the Indian River Transit program. However, this revenue is not included in the current budget, as we have not received final approval for the 2013/2014 grant. Indian River County policy dictates that most grant revenues are not budgeted until a grant agreement is reached. This ensures that budgeted grant revenue matches the amount Indian River County will receive. The graph above shows a substantial spike in Federal revenues in FY 2005 and 2008. This is due to large amounts of FEMA grants relating to the hurricanes of 2004 and 2005. Therefore, the large decrease shown in the table above does not represent a loss of federal revenues. Rather, it is a combination of the large influx of FEMA reimbursements from prior fiscal years and as a result of the policy for budgeting grant revenues and a timing difference between the years. An Emergency Management Assistance Grant, Community Development Block Grant, plus a number of Department of Housing and Urban Development (HUD) and Department of Transportation (DOT) grants make up the remainder of federal revenues budgeted for the previous year.


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State Sources The total revenue summary on the previous page indicates a decrease of 34.6% in State sources. The major components of this category include state revenue sharing, half-cent sales tax, constitutional gas tax, county gas tax, and state grants. Excluding the grants, counties and/or municipalities proportionately share these revenues based on specific formulas. In order to maintain realistic revenue budgeting, Indian River County typically uses State Department of Revenue (DOR) estimates issued each July for all formula driven revenues. The State revenue estimates show an increase in state revenue sharing from last year. The DOR projects an increase of $401,396 or 5.4% in Half-Cent Sales Tax. State Shared Revenues are also projected to see an increase of $160,318 or 6.0%. The local communication services tax is projected to decrease by $70,000 or (5.5)%. This combined with a decrease of $55,000 in gas taxes (County Gas Tax and Constitutional Gas Tax) for a net increase of $436,714 in total state revenue sharing. County Gas Taxes are decreasing $15,000 or (2.1)%. Constitutional Gas Taxes follow a similar trend, decreasing $40,000 or (2.5)%. Any volatility in fuel prices should not impact these revenues, since they are levied on a per gallon basis as opposed to a percent of sales basis. These state sources help reduce the burden on ad valorem taxes for the property owners in Indian River County. The County also receives several grants from the State. These grants are not budgeted until they have been awarded. The FY 12/13 amounts include some grants that are awarded mid-year, while the FY 13/14 budget does not include these grants.


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Local Sources Local Sources encompass numerous revenues for the County. Franchise taxes, local option gas tax, licenses and fees, local sales taxes, tourist tax, fines, traffic impact fees, and interest earnings are some of the revenues included here. Local Revenues are estimated to increase by 2.5% in FY 2013/2014. This fiscal year, interest earnings are projected to decrease by 12.8% due to a decline in Treasury rates. A slight increase in construction activity has led to a projected increase of about $502,000 in total impact fee revenues for the 2013/14 fiscal year. Advanced Life Support charges are also projected to increase 190,000, or 4.3%. As the graph shows, there was a large increase in Local Revenue in 2006; this reflects the sale of the $48,600,000 Series 2006 Land Acquisition bonds. Likewise, 2005 revenues were inflated reflecting the updating of the traffic impact fee schedule along with the addition of 7 new facilities’ impact fees coupled with rampant building growth within the County. Local revenues have remained fairly stable over the last four years.

Local Option Sales Tax (LOST) is projected to increase 7.8% during the 2013/14 fiscal year. This is due largely to signs of a modest improvement in the economy. A countywide voter referendum was passed in November of 2002 to extend the Local Option Sales Tax for another 15 years until 2019. Please see the CAPITAL IMPROVEMENTS PROGRAM for further discussion on LOST. Department of Revenue estimates project the Local Option Gas Tax (LOGT) receipts to decrease slightly for the 2013/14 fiscal year. The LOGT is restricted for use in transportation projects, thus reducing the burden of such costs on ad valorem taxes. Indian River County also levies a franchise tax on all

utilities operating within its borders. The tax is 6% of revenues collected by providers of electric services, water and sewer, natural gas, cable television, and garbage collection services. This year, a decrease of 0.1% is expected in total franchise taxes.


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Ad Valorem Taxes Ad valorem taxes are levied on all real property in Indian River County. The Property Appraiser assesses each property within the County for that property’s value in its highest and best use. Then any applicable exemptions are deducted from this total to arrive at the taxable value. Millage rates are charged against the taxable value to arrive at the total tax on each parcel. One mill equals a $1 tax for each $1,000 of taxable value. As stated earlier in this section, ad valorem taxes are the largest single source of revenue for Indian River County comprising 28% of total revenues. T herefore, increased/decreased costs of providing services have a direct effect on the millage rate levied on property. Ad valorem revenues provide direct support for the County’s General Fund, Municipal Service Taxing Unit (M.S.T.U.), Emergency Services District, and Land Acquisition Bond Fund. Additionally, ad valorem taxes provide funding for the Transportation Fund through transfers from the General Fund and M.S.T.U. Fund. The graph above illustrates an increase in ad valorem revenues for the 2013/14 fiscal year. This increase is the direct result of a slight increase in real estate values coupled with a moderate increase in millage rates. Exhibited in the summary below is a comparison of millage rates for all of Indian River County’s taxing funds. The General Fund, Municipal Services Taxing District (M.S.T.U.) Fund, and Emergency Services District millage rates for 2013/2014 are all above the rolled back rate. The General Fund millage is above rolled back by 6.1%. The M.S.T.U. Fund millage rate is above rolled back by 0.4%. The Emergency Services District millage rate is above rolled back by 16.0%. T he aggregate millage rate sees a 8.1% increase. T he 2004 General Obligation Land Acquisition Bond Fund millage is below 2012/2013 by 0.3%. Rolled back does not apply to voted general obligation debt.

Ad Valorem Taxing Districts

2012/2013 Millage Rate

2013/2014 Rollback Millage

2013/2014 Millage Rate

Percentage Above (Below) Rollback

General Fund 3.0892 3.0733 3.2620 6.14% M.S.T.U. 1.0733 1.0687 1.0733 0.43% Emergency Services District 1.7148 1.7063 1.9799 16.03% Aggregate Millage 5.0729 5.0525 5.4611 8.09% Voted Ad Valorem Environmentally Sensitive Lands - G. O. Bonds - 2004

0.3799 N/A 0.3788 N/A


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BASIC AD VALOREM TAXING TERMS Millage: The tax rate charged per $1,000 of taxable value. For example, on a property with a taxable value of $75,000, each mill would be $75 in taxes. Taxable Value: The value of real property subject to taxes. This is the assessed value minus any exemptions. Rolled Back Rate: The millage rate that would generate the same amount of tax dollars as the previous year’s millage. For this calculation new construction is excluded.

Like most other revenue sources, ad valorem taxes have been decreasing over the past several years. Beginning in fiscal year 2007/2008 State legislation placed numerous tax cuts and caps on millage rates. These caps coupled with significant decreases in the tax base lead to an overall decrease in ad valorem revenues. Starting in 2013 the housing market has seen an increase in value due to low interest rates and affordable pricing. While the taxroll is still substantially below the peak in 2007, this marks an increase in ad valorem revenues. Taxable values this year increased by 1.4% overall. The increase in existing property values coupled with the modest increase in millage rates results in an increase of 6.6% in ad valorem revenues for the current year. Typical House Tax Bill Counties in Florida are authorized to levy ad valorem taxes on all real property. Under the Florida Homestead Exemption Law, primary residences are not taxed on the first $25,000 of valuation. Additionally, on January 29, 2008, the Florida Legislature passed Amendment 1 which stated that homesteaded residents would receive an additional $25,000 exemption on property values exceeding $50,000. State law also mandates that all tax appraisals be at 100% of value. The Board of Commissioners of Indian River County is limited by the Constitution of Florida to an ad valorem tax levy of 10.0 mills per $1,000 of assessed value. An additional 10.0 mills can be charged within special municipal service taxing units. All ad valorem taxes and assessments are due and payable in November of each year or as soon thereafter as the assessment roll is certified and delivered to the Tax Collector. Discounts are allowed for early payment at the rate of 4% in November, 3% in December, 2% in January, and 1% in February. All taxes paid in March are for the full amount. All unpaid taxes become delinquent on April 1 of the following year. Delinquent taxes on real property bear interest of 18% per year. On or prior to June 1 following the tax year, certificates are sold for all delinquencies. The certificate holder may make application for a tax deed on any unredeemed tax certificates after a period of two years. The county holds unsold certificates.


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Typical House Tax Bill Shown below is a hypothetical tax bill for all of the taxes levied by the Indian River County Board of Commissioners. This is the best representation of how Indian River County’s millage changes will affect individual taxpayers. The example following is based on a home with an assessed value of $200,000 with a standard homestead exemption of $50,000:

Typical House

2013/2014 Millage

2013/2014

Tax Amount General Fund 3.2620 $489.30 Land Acquisition Bonds – 2004 0.3788 $56.82 Subtotal - Indian River Shores 3.6408 $546.12 Emergency Services District 1.9799 $296.99 Subtotal - All Other Incorporated Areas 5.6207 $843.11 M.S.T.U. 1.0733 $161.00 Total - Unincorporated Areas 6.694 $1,004.11

The first subtotal shows the rate and tax bill for a home in Indian River Shores. This includes only the General Fund and Land Acquisition millage, since this is not part of the Emergency Services District. The ESD covers the entire County, except Indian River Shores. The next subtotal shows the tax bill for a home in any other incorporated city or town. The final total is the hypothetical tax bill for a $200,000 home outside of any municipality, since the M.S.T.U. covers all unincorporated areas of the County. Below is a table that compares the taxes on this hypothetical house for fiscal year 2013/2014 to the taxes that would be charged based on the rolled back rate. It is important to note that the tables on this page show the taxes and rates for County funds only. Other taxing authorities, such as cities, the school district, and independent districts also levy property taxes on property within the County. These taxes must also be considered to determine the total tax levied on property.

Typical House Adopted Taxes Compared to Rolled Back Rate

Rolled Back Rate Amount

2013/2014 Tax

Amount

Increase

(Decrease)

% Increase (Decrease)

General Fund $461.00 $489.30 $28.30 6.14% Land Acquisition Bonds – 2004 (1) $56.82 $56.82 $0.00 0.00% Subtotal - Indian River Shores $517.82 $546.12 $28.30 5.47% Emergency Services District $255.95 $296.99 $41.04 16.03% Subtotal - All Other Incorporated Areas $773.77 $843.11 $69.34 8.96% M.S.T.U. $160.31 $161.00 $0.69 0.43% Total - Unincorporated Areas $934.08 $1,004.11 $70.03 7.50%

(1) The rolled back millage does not apply to voted debt. Therefore, the current year’s millage rates have been used for comparison purposes.


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Assessed Value and Millage The charts on this page contrast the falling assessed values of property in the County to steady millage rates. The recent declining real estate market, paired with Amendment 1 has caused a significant decline in assessed property values over the past 4 years.


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Non-Ad Valorem Assessments This category is comprised of assessments under the Solid Waste Disposal District (S.W.D.D.) for landfill and recycling, several street lighting districts, the East Gifford Storm Water Municipal Service Benefit Unit (M.S.B.U.) and the Vero Lake Estates M.S.T.U. T he S.W.D.D. accounts for approximately 96% of the revenues in this category and basically the entire decrease for fiscal year 2013/2014. T he S.W.D.D. assessment rates per Waste Generation Unit (WGU) for both residential and commercial customers will increase slightly over last year. The S.W.D.D. has experienced significant savings from privatization and increases in efficiency over the last few years. The chart on this page exhibits this experience, as the assessment

rates remained constant or declined from 1998 to 2011. Even after the slight increases over the last few years, rates ($70.86 per E.R.U.) are still substantially lower than the 1995/96 rates of $80.08 per E.R.U.

Effective October 1st 2008, residents have been able to recycle additional materials including cardboard, magazines, plastics numbers 3 through 7, and metal cans. Due to a 2-sort program, this has been done at a cost reduction of about $300,000 overall.

Solid Waste Disposal District

2012/2013 Waste Generation Unit

2013/2014 Waste Generation Unit

Increase

(Decrease)

Percentage Incr.

(Decrease) Residential Charge

$42.40

$44.29

$1.89 4.5 %

Commercial Charge

$29.39

$30.44

$1.05 3.6%

Each WGU equates to one ton of garbage per year. Through studies and estimations, various multiples have been determined for all different types of commercial and residential classifications. For example, single family homes are assumed to generate 1.6 WGU’s and are assessed based on this rate. Based upon 1.6 WGU’s, each household will be assessed $70.86 by the district this year.


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Non-Ad Valorem Assessments Indian River County has several non-ad valorem assessment districts for street lighting and drainage improvements. Four street lighting district assessments were increased for fiscal year 2013/14. All street lighting districts, the East Gifford Storm Water M.S.B.U. and the Vero Lake Estates M.S.B.U., are charged by per parcel/acre. When computing per parcel/acre charges, the size of a parcel is rounded up to the nearest acre and then multiplied by the charge. For example, a ½ acre property would be assessed for one parcel, and a 1½-acre property would be assessed for two parcels.

Assessment District 2012/2013 Per

Parcel/Acre 2013/2014 Per

Parcel/Acre Increase

(Decrease) % Increase (Decrease)

Streetlighting Districts

Gifford $25.00 $25.00 $0.00 0.00%

Laurelwood $18.00 $23.00 $5.00 27.78%

Rockridge $8.00 $8.00 $0.00 0.00%

Vero Highlands $23.00 $28.00 $5.00 21.74%

Porpoise Point $11.00 $11.00 $0.00 0.00%

Laurel Court $27.00 $27.00 $0.00 0.00%

Tierra Linda $21.00 $21.00 $0.00 0.00%

Vero Shores $19.00 $19.00 $0.00 0.00%

Ixora Park $17.00 $17.00 $0.00 0.00%

Royal Poinciana $28.00 $32.00 $4.00 14.29%

Roseland $1.00 $1.00 $0.00 0.00%

Whispering Pines $16.00 $16.00 $0.00 0.00%

Moorings $10.00 $10.00 $0.00 0.00%

Walker’s Glen $22.00 $22.00 $0.00 0.00%

Glendale Lakes $40.00 $40.00 $0.00 0.00%

Floralton Beach $38.00 $45.00 $7.00 18.42%

West Wabasso $21.00 $21.00 $0.00 0.00%

Other Districts

Vero Lake Estates $19.00 $19.00 $0.00 0.00%

East Gifford Stormwater M.S.B.U. $10.00 $10.00 $0.00 0.00%


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User Fees User Fees are primarily generated in the enterprise and internal service funds. Revenues are projected to increase slightly in comparison to last fiscal year, with a 2.0% increase. Building Department permit revenues are expected to rise over the next fiscal year, showing an 8.6% increase, or $136,622. The Utility system has continued its expansion into new areas of the County and has increased its customer base substantially over the past few years. The total number of customers on the water and sewer system has increased from 35,721 in 1997/98 to 71,449 in 2012/2013. During 1998/99, Indian River County conducted a utility rate study and made numerous changes to the rate structure. This rate structure allows for an inflation adjustment when needed. However, no inflation adjustment or other utility rate increase has been enacted since the adoption of the new structure. For the current year, Utility user fees are projected to increase $708,000 or 2.6% to $27,706,500. Rates for the 2013/14 fiscal year remain unchanged.

Building Department revenues are projected to increase this fiscal year after many years of decline. The real estate market had cooled substantially over the past several years, and as a result building activity began to decline in 2008. On July 17, 2012 the Board of County Commissioners approved the reduction of multiple permit fees totaling an anticipated annual reduction in revenues of $105,489 (shown in fiscal year 2013). T his change was aimed to facilitate some types of construction and enhance the County’s “open for business” message for economic development purposes. Recent long term building permit revenue is structured to support the Building Department operations. Nevertheless, building activities are very sensitive to economic changes,

and these revenues can quickly decline if there is a downturn in the economy such as what occurred in the early 90’s and again beginning in 2008. Therefore, Building Department revenues are continuously monitored to detect any declines as soon as possible. These revenues serve as a useful measurement tool, since construction is a major industry for the County. Significant revenue in this area can forecast declines in other County revenues.

Cash Forward Revenues

Cash forward is a type of budgeted fund used to supplement operating revenues. This provides a mechanism for expending remaining fund balances at the end of the prior year. Indian River County utilizes cash forward revenues to “roll over” capital projects from one year to another. When a large capital project will cover more than one year, it is frequently budgeted for the total cost up front. Then at the end of each year, the unspent portion is moved to the next year via cash forward, so that the project can continue. Cash forward makes up a smaller portion of the current budget than last year, because not as many of these projects have been budgeted.


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Interfund Transfers This category covers all transfers into a fund from a separate fund operated by the County. Interfund transfers have several different functions. One purpose is to allocate expenditures from one fund into others. The law enforcement transfer is one such case for Indian River County. Funds are transferred into the General Fund from the M.S.T.U. equaling 65.5% of the law enforcement costs of the Sheriff’s Department. This effectively allocates that portion of the law enforcement function to the M.S.T.U. Another use for interfund transfer is to support the operations of a certain fund. Indian River County transfers funds from the General Fund and the MSTU Fund to the Transportation Fund. For budgeting purposes all fund transfers in must equal fund transfers out; thus they create a zero net effect on the overall budget.

FUND BALANCE COMPARISON The total fund balance for all funds under Indian River County control stands at $265,479,035 (unaudited amount) on September 30, 2013. Total fund balance is down $5,181,518 from last year and down about $110 million from its highest point in fiscal year 2006 as shown in the graph at left. Total fund balance in the current fiscal year is down slightly due to the expenditure of accumulated fund balance for various large capital projects. The reason for the decline since 2006 is that the County has completed numerous capital projects that should serve the County for many years to come. These projects include a new County Administration

Building ($45 million), 256-bed jail expansion ($21 million), water plant expansion ($24 million), and wastewater plant expansion ($23 million) in addition to several road projects. All of the projects mentioned were cash funded, with no borrowing needed. The fund balances in 2006 reflected years of accumulated dollars to fund the planned expenditures.

In contrast to the overall fund balance, the taxing fund balance has remained fairly stable over this time period. These funds show a substantial decrease from fiscal year 2008/09 to 2009/10. T his is due to early implementation of GASB Statement 54, which redefined fund balance. T he amounts shown in 2009/10 and later years are the unassigned fund balances in governmental funds. For 2008/09, this was unreserved fund balance. During fiscal year 2009/10, fund balance policy was revised to account for the changes in fund balance classifications. At this time a budget stabilization reserve and an emergency/disaster relief reserve were established each equal to 5% of the annual budget. This resulted in additional committed fund balance of $16.4 million, which was the main cause of the decrease from the prior year.


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Ad valorem taxing funds, which have the most impact on Indian River County taxpayers, showed a decrease of about $3.5 million during fiscal year 2012/2013. This can be attributed to the early payoff of bonds combined with the planned use of fund balance for operations in some taxing funds. In September 2013, the County paid off a portion of the Spring Training Facility Bonds ($2.5 million). Moderate losses in the Transportation Fund and Emergency Services District account for the remainder of the decline. Total fund balance is equal to 43.3% of the 2013/14 budget for taxing funds. The current level of fund balance is consistent with the County financial policy of maintaining a fund balance of a minimum of 20% of annual budgets for taxing funds. A fund balance of about two and a h alf months is important in taxing funds, since the fiscal year starts October 1 and the first Ad Valorem tax payment is not received from the Tax Collector until mid December. Therefore the County generally experiences a negative cash flow for October and November. While the current balances exceed the minimum threshold, this is still consistent with the fund balance policy. The excess funds were built up over several years when the economy was stronger. Currently a small portion of the reserves are being used in some funds to balance the budget in an effort to avoid tax increases and service level reductions. Indian River County’s taxing funds are showing a projected fund balance decrease of 2.2% for FY 2013/14. This is due largely to the anticipated use of reserves to balance the General Fund ($0.9 million) and Emergency Services District budgets ($0.5 million). The fund balance for the General Fund is expected to remain above the minimum 20% threshold. However, it is estimated that the Emergency Services District fund balance may begin to fall below the minimum threshold in the upcoming years. Therefore, it will be necessary to increase tax revenues in this fund in order to maintain existing service levels and retain solid financial conditions for the fund. Some other major governmental funds are expected to see fund balances fall by substantial amounts in fiscal year 2013/14. These include the Impact Fees Fund (51.0%), the Secondary Roads Construction Fund (36.1%), and the Transportation Fund (13.6%). The primary reason for the declines is the use of accumulated fund balance to fund the construction of capital projects in the upcoming year. County fund balance policy calls for a minimum 20% unrestricted net asset level for the Utilities Fund and the Solid Waste Disposal District (SWDD). Both funds exceed the minimum requirement by substantial margins. The SWDD is required to set aside funds for landfill cell closures and future cell expansions. This need accounts for a large portion of the 108% fund balance. The Utilities Fund maintains a large reserve (153%) in order to cash fund future utility improvements on an as-needed basis. The County projects a decline in unrestricted net assets for fiscal year 2013/14 (13.0%) due largely to expenditure of funds on hand for capital projects. The Building Department carries a large reserve built up during the construction boom during the last decade (272% of budget). These funds are available for use if needed during construction downturns.


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MAJOR & NON-MAJOR FUND BALANCE/NET ASSETS AS % OF TOTAL FUND

Fund Name 9/30/11 Audited

9/30/12 Audited

FY 2013/14 Beginning(1)

FY 2013/14 Ending(1) % Change

Balance as % of Budget

Governmental Major Funds

General Fund $33,694,612 $48,722,929 $47,697,174 $47,343,936 (0.74%) 49.39%

Impact Fees Fund 32,498,532 23,128,086 17,892,338 8,768,591 (50.99%) 265.03% Secondary Roads Construction Fund 12,682,689 12,418,246 12,859,580 8,223,350 (36.05%) 1027.15% Transportation Fund 7,698,457 8,743,602 6,963,151 6,014,041 (13.63%) 45.23% Emergency Services District Fund 8,529,914 9,374,292 8,882,595 8,659,087 (2.52%) 32.47% Optional Sales Tax Fund 44,263,331 50,482,794 44,008,402 45,035,491 2.33% 260.15% Total Governmental Major Funds $139,367,535 $152,869,949 $138,303,240 $124,044,496 (10.31%) 78.88% Proprietary Major Funds

Solid Waste Disposal District 18,809,356 15,980,075 12,522,405 12,046,320 (3.80%) 107.55% Golf Course Fund (268,028) (8,042) 205,484 319,251 55.37% 11.26% County Building Department 3,869,636 4,103,933 4,588,366 4,681,042 2.02% 271.57% County Utilities Fund 38,630,519 50,210,633 66,125,265 57,507,093 (13.03%) 153.10% Total Proprietary Major Funds $61,041,483 $70,286,599 $83,441,520 $74,553,706 (10.65%) 139.83% Non-major Funds in the Aggregate $52,654,078 $47,504,005 $43,734,275 $41,607,948 (4.86%) 93.42% Total All Funds $253,063,096 $270,660,553 $265,479,035 $240,206,150 (9.52%) 94.16% All fund balances represent unassigned fund balances in governmental funds and unrestricted net assets in proprietary funds. (1) Adjustments have been made to budgeted revenues and expenditures based on the following assumptions. Revenues, per Fla. Statues must be budgeted at 95%; however, historically the County has collected a higher percentage. Similarly, expenditures have typically come in under budget due to management of expenses throughout the year. Use of contingencies is kept at a minimum so dollars are available for emergency situations. Additionally, for capital projects, total dollars are transferred into the capital outlay account at the start. In those instances little or no revenues are budgeted going forward, and the funds are used for expenditures over the life of the project. This reduces fund balances in subsequent years. Grant revenues receivable have been added to the adjusted revenues where appropriate. These figures are unaudited estimates only.


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FUND BALANCE/NET ASSETS COMPARISON AND PROJECTED CHANGES Change in Fund Balance

Fund Name 9/30/12 Audited

FY 2013/14 Beginning(1)

Adjusted Revenues (1)

Adjusted Expenses (1)

FY 2013/14 Ending(1) % Change

Government Major Funds

General Fund $48,722,929 $47,697,174 $92,345,247 $92,698,485 $47,343,936 (0.74%)

Impact Fee Fund 23,128,086 17,892,338 2,396,342 11,520,089 8,768,591 (50.99%)

Secondary Roads Construction 12,418,246 12,859,580 3,357,920 7,994,150 8,223,350 (36.05%)

Transportation Fund 8,743,602 6,963,151 11,440,029 12,389,139 6,014,041 (13.63%)

Emergency Services District 9,374,292 8,882,595 25,447,553 25,671,061 8,659,087 (2.52%)

Optional Sales Tax 50,482,794 44,008,402 17,406,901 16,379,812 45,035,491 2.33%

Total Governmental Major Funds $152,869,949 $138,303,240 $152,393,992 $166,652,736 $124,044,496 (10.31%)

Proprietary Major Funds

Solid Waste Disposal Dist. 15,980,075 12,522,405 10,711,434 11,187,519 12,046,320 (3.80%)

Golf Course (8,042) 205,484 2,932,257 2,818,490 319,251 55.37%

Building Department 4,103,933 4,588,366 1,789,793 1,697,117 4,681,042 2.02%

County Utilities Fund 50,210,633 66,125,265 28,185,188 36,803,360 57,507,093 (13.03%)

Total Proprietary Major Funds $70,286,599 $83,441,520 $43,618,672 $52,506,486 $74,553,706 (10.65%) Non-major Funds in the Aggregate $47,504,005 $43,734,275 $35,102,426 $37,228,753 $41,607,948 (4.86%) Total All Funds $270,660,553 $265,479,035 $231,115,090 $256,387,975 $240,206,150 (9.52%) All fund balances represent unassigned fund balances in governmental funds and unrestricted net assets in proprietary funds. (1) Adjustments have been made to budgeted revenues and expenditures based on the following assumptions. Revenues, per Fla. Statues must be budgeted at 95%; however, historically the County has collected a higher percentage. S imilarly, expenditures have typically come in under budget due to management of expenses throughout the year. Use of contingencies is kept at a minimum so dollars are available for emergency situations. Additionally, for capital projects, total dollars are transferred into the capital outlay account at the start. In those instances little or no revenues are budgeted going forward, and the funds are used for expenditures over the life of the project. This reduces fund balances in subsequent years. Grant revenues receivable have been added to the adjusted revenues where appropriate. These figures are unaudited estimates only.

Personnel Schedule By Department

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2013/2014 BudgetOverview

PERSONNEL SCHEDULE BY DEPARTMENT

2010/2011 2011/2012 2012/2013 2013/2014Budget Budget Budget Budget

GENERAL FUND

001-101 B.C.C.-OPERATIONSCounty Commissioner FT 5 5 5 5Commisioner Assistant FT 5 3 3 3Total FT 10 8 8 8Commisioner Assistant PT 0 1 1 1Receptionist PT 0 0 1 1

Department Total 10 9 10 10

001-102 COUNTY ATTORNEYCounty Attorney FT 1 1 1 1Asst. Co. Attorney FT 2 2 2 2Legal Assistant/CLA FT 2 2 2 2Legal Secretary FT 1 1 1 1


001-109 MAIN LIBRARYDirector, Library Service FT 1 1 1 1Coordinator-Systems FT 1 1 1 1Librarian I FT 6 6 5 5Librarian II FT 2 2 2 2Librarian III FT 1 0 0 0Library Associate I FT 2 2 2 2Library Associate II FT 3 2 2 2Library Clerk I FT 4 4 4 4Library Computer Spec. FT 1 1 1 1Library Technical Asst. FT 3 3 3 3Total FT 24 22 21 21Library Associate I PT 1 1 2 2Library Clerk I PT 7 5 5 5Total PT 8 6 7 7


001-112 NORTH COUNTY LIBRARYDirector - Comm. Library FT 1 0 0 0Librarian I FT 2 2 2 2Librarian II FT 3 3 2 2Library Associate I FT 3 3 3 3Library Associate II FT 2 2 2 2Library Computer Spec. FT 1 1 1 1Total FT 12 11 10 10Library Clerk I PT 1 1 4 4Library Technical Asst. PT 1 1 1 1Total PT 2 2 5 5


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GENERAL FUND (Cont'd)

001-113 BRACKETT LIBRARYLibrary Clerk 1 FT 1 1 0 0Library Technical Asst. FT 2 2 2 2Librarian 1 FT 1 1 1 1Total FT 4 4 3 3Library Clerk 1 PT 2 2 3 3


001-118 IR SOIL/WATER CONSERStaff Assistant II FT 1 1 1 1


001-119 LAW LIBRARYLibrarian I FT 1 1 1 1

001-201 ADMINISTRATOR-OPERATIONSCounty Administrator FT 1 1 1 1Assistant County Administrator FT 0.35 0.35 0.35 0.35Exec. Sec./Assistant FT 1 1 1 1

Department Total 2.35 2.35 2.35 2.35

001-202 GENERAL SERVICESAssistant County Administrator FT 0.35 0.35 0.35 0.35Staff Assistant IV FT 1 1 1 1


001-203 HUMAN RESOURCESDir. - Human Resources FT 1 1 0 0Human Resource Manager FT 0 0 1 1Human Resources Admin. FT 1 1 0 0Human Resources Analyst FT 1 1 1 1Staff Assistant III FT 1 1 1 1Total FT 4 4 3 3Staff Assistant II PT 1 1 1 1Payroll Assistant PT 0 0 1 1


001-206 VETERANS SERVICESManager-Veterans Services FT 1 1 1 1Veterans Services Officer FT 1 1 1 1Total FT 2 2 2 2Staff Assistant I PT 1 1 1 1


001-208 EMERGENCY MANAGEMENTDir.-Emergency Services FT 1 1 1 1Coordinator - Emerg. Mgmt. FT 0.65 0.65 0.65 0.65Staff Assistant II FT 1 1 1 1Staff Assistant IV FT 1 1 1 1


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GENERAL FUND (Cont'd)001-210 PARKS

Superintendent-Parks FT 1 1 1 1Night Watchman FT 1 1 1 1Maintenance Worker FT 14 9 12 12Groundskeeper FT 0 0 2 2Senior Maintenance Worker FT 9 9 7 7Foreman-Parks FT 5 4 2 2Foreman-Special Projects FT 1 1 1 1Staff Assistant III FT 1 1 1 1Park Ranger FT 1 1 0 0


001-211 HUMAN SERVICESCase Worker FT 1 1 1 1


001-212 AG EXTENSIONManager Extension Service FT 1 1 1 1County Extension Agent FT 1 1 1 1Staff Assistant I FT 1 1 1 1


001-213 YOUTH GUIDANCE COUNSELORProgram Dir-Youth Guidance FT 1 1 0 0


001-216 PURCHASINGManager-Purchasing FT 1 1 1 1Buyer FT 1 1 1 1Staff Assistant II FT 1 1 1 1


001-220 FACILITIES MANAGEMENTSuperintendent - Bldg. & Grounds FT 1 1 1 1Tradesworker I FT 11 11 11 11Tradesworker II FT 2 2 2 2Groundskeeper FT 2 2 2 2Groundskeeper II FT 1 1 1 1Staff Assistant III FT 1 1 1 1


001-229 OFFICE OF MGMT & BUDGETBudget Director FT 0.7 0.7 0.7 0.7Budget Analyst I FT 2 2 2 2Budget Support Specialist FT 1 1 1 1


001-237 FPL GRANT EXPENDITURESRadiological Emergency Analyst FT 1 1 1 1

83




GENERAL FUND (Cont'd)

001-238 EMERGENCY BASE GRANTEmergency Mgt. Planner FT 1 1 1 1

001-241 COMPUTER SERVICESComputer Services Manager FT 1 1 1 0Computer Technician FT 2 2 2 0Webmaster FT 1 1 1 0Network Technician FT 1 1 1 0


001-250 COUNTY ANIMAL CONTROLAnimal Control Manager FT 1 1 1 1Animal Control Officer I FT 3 3 3 3Animal Control Officer II FT 1 1 1 1Staff Assistant II FT 1 1 1 1


001-251 MAILROOM/SWITCHBOARDMailroom Clerk FT 1 1 1 1Senior Mailroom Clerk FT 1 0 0 0Total FT 2 1 1 1Mailroom Clerk PT 0 2 2 2


CONSTITUTIONALS

001-300 CLERK OF THE CIRCUIT COURTFT 14 14 14 13PT 0 0 0.62 1.13

Total 14 14 14.62 14.13

001-400 TAX COLLECTORFT 44 44 44 45

Total 44 44 44 45

001-500 PROPERTY APPRAISERFT 36 35 35 36

Total 36 35 35 36

001-600 SHERIFFCorrections FT 207 163 163 163Court Services FT 23 20 20 20Law Enforcement FT 301 303 303 303Total FT 531 486 486 486

PT 13 15 15 15Total 544 501 501 501

001-700 SUPERVISOR OF ELECTIONSFT 6 7 7 8PT 4 3 3 3

Total 10 10 10 11

84




M.S.T.U. FUND

004-104 NORTH COUNTY AQUATICS CENTERNorth County Pool Manager FT 1 1 1 1Certified Pool Operator FT 0.5 0.5 0.5 0.5Recreation Leader FT 1 1 1 1Lifeguard I FT 0 2 1 1Staff Assistant I FT 1 1 1 1Total FT 3.5 5.5 4.5 4.5Lifeguard I PT 12 9 11 11Staff Assistant I PT 2 2 2 2Total PT 14 11 13 13Lifeguard I BT 12 12 12 12Maintenance Worker BT 1 1 1 1Staff Assistant I BT 1 1 1 1Total BT 14 14 14 14


004-105 GIFFORD AQUATICS CENTERRecreation Facilities Manager FT 1 1 1 1Certified Pool Operator FT 0.5 0.5 0.5 0.5Total FT 1.5 1.5 1.5 1.5Lifeguard I BT 9 9 9 9Recreation Leader BT 1 0 0 0Maintenance Worker BT 1 1 1 1Staff Assistant I BT 3 3 3 3Total BT 14 13 13 13

Department Total 15.5 14.5 14.5 14.5004-108

RECREATIONAssistant County Administrator FT 0.3 0.3 0.3 0.3Assistant Recreation Director FT 1 1 1 1Aquatic Supervisor FT 1 1 1 1Recreation Supervisor FT 1 0 0 0Recreation Leader FT 1 0 0 0Recreation Coordinator FT 2 2 2 2Staff Assistant III FT 1 1 1 1Staff Asst. I FT 1 1 1 1Total FT 8.3 6.3 6.3 6.3Recreation Leader PT 3 3 2 2Total PT 3 3 2 2Recreation Assistant BT 8 8 6 6Recreation Leader BT 1 1 0 0Rec. Coordinator BT 1 1 0 0Total BT 10 10 6 6

Department Total 21.3 19.3 14.3 14.3004-116 OCEAN RESCUE

Lifeguard III FT 1 1 1 1Lifeguard I FT 9 8 9 9Total FT 10 9 10 10Lifeguard I PT 3 6 5 5Lifeguard I BT 3 1 0 0


85




M.S.T.U. FUND (Cont'd)

004-161 SHOOTING RANGE OPERATIONRangemaster II FT 1 1 1 1Range Attendant FT 1 1 1 1Senior Range Attendant FT 1 1 1 1Total FT 3 3 3 3Range Attendant PT 4 4 4 4Staff Assistant I BT 0 0 1 0


004-204 PLANNING AND DEVELOPMENTDir.-Community Development FT 1 1 1 1Staff Assistant IV FT 1 1 1 1


004-205 COUNTY PLANNINGDirector – Planning FT 1 1 1 1Senior Planner FT 1 1 1 1Chief Planner FT 2 2 2 2Staff Assistant I FT 1 1 1 0.5Planning Assistant II FT 1 1 1 1Planning Technician II FT 1 1 1 1Staff Assistant III FT 1 1 1 1

Department Total 8 8 8 7.5

004-207 ENV PLAN/CODE ENFORCECode Enforcement Officer FT 4 4 4 4Planning Assistant FT 1 1 0 0Senior Planner FT 0.68 0 0 0

Department Total 5.68 5 4 4

004-210 PARKSConservation Land Mgr. FT 1 1 1 1

004-234 TELECOMMUNICATIONSTelecommunications Mgr. FT 1 1 1 1

86




TRANSPORTATION FUND

111-214 ROADS AND BRIDGESManager - Road & Bridge FT 3 2.25 2 2Vegetation Manager FT 1 1 1 1Asst. Superintendent-Road & Bridge FT 1 1 1 1Superintendent-Road & Bridge FT 1 1 1 1Maintenance Worker FT 5 5 5 6Senior Maintenance Worker FT 19 19 19 19Equipment Operator I FT 3 3 3 3Equipment Operator II FT 7 7 7 7Tradesworker I FT 9 9 9 9Heavy Equipment Operator FT 18 18 18 18Equipment Mechanic I FT 1 1 1 1Small Engine Mechanic FT 1 1 1 1Finish Grader Operator FT 2 2 2 2Foreman-Road & Bridge FT 4 4 4 4Staff Assistant II FT 1 1 1 1Staff Assistant III FT 1 1 1 1Road Projects Coordinator FT 0 1 1 1

Department Total 77 77.25 77 78

111-243 PUBLIC WORKSDirector- Public Works FT 1 1 0.9 0.9Staff Assistant IV FT 1 1 1 1

Department Total 2 2 1.9 1.9

111-244 COUNTY ENGINEERINGCounty Engineer FT 1 1 1 1Construction Coord. Mgr. FT 1 1 1 1Senior Civil Engineer FT 1 1 0 0County Surveyor FT 1 1 1 1Assistant County Surveyor FT 1 1 1 1Survey Instrument Man FT 2 2 2 2Survey Party Chief FT 1 1 1 1Staff Assistant II FT 1 1 1 1Staff Assistant III FT 1 1 1 1Engineering Inspector Supervisor FT 1 1 1 1Engineering Inspector FT 2 2 1 1AutoCAD Operator FT 4 3 3 3Engineering Technician FT 1 1 1 1Senior Engineering Inspector FT 3 3 3 3Senior Survey Technician FT 1 1 1 1Project Specialist FT 1 1 1 1Project Engineer FT 1 1 1 1Land Development Manager FT 1 1 1 1Department Total 25 24 22 22

87




TRANSPORTATION FUND (Cont'd)111-245 TRAFFIC ENGINEERING

County Traffic Engineer FT 1 1 1 1Traffic Analyst FT 1 1 1 1Traffic Analyst II FT 1 1 0 0Coordinator-Traffic Signal FT 1 1 1 1Manager-Traffic Operations FT 1 1 1 1Senior Maintenance Worker FT 4 4 4 4Traffic Tech. Asst. FT 1 1 1 1Marking Technician FT 2 2 2 2Signal Technician I FT 1 1 1 1Traffic Technician I FT 2 2 2 2Signal Technician II FT 3 3 3 3Staff Assistant III FT 1 1 1 1Cable Locator FT 1 1 1 1


111-281 STORMWATERStormwater Engineer FT 1 1 1 1Stormwater Education Enforcer FT 0 0 0 1Stormwater Education Coordinator FT 1 1 0 0Senior Stormwater Inspector FT 1 1 1 1


EMERGENCY SERVICES DISTRICT

114-120 FIRE RESCUEAssistant Chief FT 1.35 0.35 0.35 0.35Battalion Chief FT 3 3 3 3Staff Assistant I FT 1 1 1 1Staff Assistant II FT 2 2 2 2Staff Assistant III FT 2 2 2 2Firefighter FT 29 17 14 14Driver/Engineer FT 40 29 25 25Lieutenant FT 30 29 28 28Lieutenant Inspector FT 4 4 4 4Captain-Fire FT 1 3 1 1Captain-Training Officer FT 1 0 0 0Equipment Mechanic II FT 1 1 1 1Training & Safety Battalion Chief FT 1 1 1 1EMS QA & Training Battalion Chief FT 1 1 1 1EMS Assistant Chief FT 1 1 1 1Equipment Mechanic III FT 1 1 1 1EMS Field Supervisor(Captain) FT 1 2 2 2Fire-Medic FT 48 106 110 110Captain-Fire Medic FT 2 2 3 3Lieutenant-Fire Medic FT 6 6 8 8Lead Fire Medic FT 8 0 0 0Senior Fire Medic FT 3 0 0 0Engineer-Fire Medic FT 2 12 17 17Paramedic I FT 23 12 10 10Paramedic II FT 24 0 0 0


88




SOLID WASTE DISPOSAL DISTRICT

411-217 SANITARY LANDFILLManaging Director-SWDD FT 1 1 1 1Scale Operator FT 4 4 4 4Foreman-SWDD FT 1 1 1 1Staff Assistant I FT 1 0 0 0Senior Account Clerk FT 1 1 1 1Staff Assistant III FT 1 1 1 1Assessment Coordinator FT 1 1 1 1


SPECIAL REVENUE FUNDS

103-204 IMPACT FEE FUNDSenior Planner FT 1 1 1 1

108-222 RENTAL ASSISTANCERental Assist. Spec. FT 1 1 1 1Rental Assist. Tech. I FT 1 1 1 1Rental Assist. Tech. II FT 1 1 1 1Rental Assist. Prog. Mgr. FT 1 1 1 1


109-214 ROADS AND BRIDGES

Director of Public Works FT 0 0 0.1 0.1Department Total 0 0 0.1 0.1

109-244 COUNTY ENG-SECONDARY RDSenior Engineering Inspector FT 1 1 1 1Roadway Production Mgr FT 1 1 1 1


109-247 REAL ESTATE ACQUISITIONLand Acquisition Specialist FT 1 1 1 1


120-132 WIRELESS COMMUNICATION911 Mapping Technician FT 1 0 0 0

120-133 COMMUNICATIONS CENTER911 Database Coordinator FT 1 1 1 1911 Mapping Technician FT 0 1 1 1


123-228 IRCLHAP/SHIP PROGRAMPlanning Assistant FT 1 1 0 0Planning Assistant II FT 1 1 1 1


89




SPECIAL REVENUE FUNDS (Cont'd)

124-204 PLANNING AND DEVELOPMENTMPO Staff Director FT 1 1 1 1Planner FT 1 1 1 1Senior Planner FT 0.32 1 1 1Staff Assistant III FT 1 1 1 1

Department Total 3.32 4 4 4

128-144 BEACH RESTORATIONEnvironmental Specialist FT 1 1 1 1Coastal Engineer FT 1 1 1 1


ENTERPRISE FUNDS

418-236 GOLF COURSEADMIN/CLUBHSE OPERATIONSGolf Professional FT 1 1 1 1Manager-Golf & Club Op FT 1 1 1 1Pro Shop Manager FT 1 1 1 1Pro Shop Attendant FT 1 1 0 0Total FT 4 4 3 3Outside Operations Attendant PT 16 16 15 15Courier PT 1 0 0 0Pro Shop Attendant PT 4 4 4 5Golf Cart Mechanic PT 1 1 1 1Clubhouse Clerk PT 1 1 0 0Pro-Shop Assistant PT 0 0 1 0Total PT 23 22 21 21Outside Operations Attendant BT 4 4 5 5Courier BT 0 0 1 1

4 4 6 6Department Total 31 30 30 30

441-233 BUILDING DEPARTMENTBuilding Official FT 1 1 1 1Operations Coordinator FT 1 0 0 0Building Support Spec. I FT 1 1 1 2Senior Building Support Spec. FT 1 1 1 1Building Inspector I FT 4 4 4 4Building Inspector/Plans Examiner I FT 0 0 1 1Building Inspector II FT 0 1 1 1Senior Building Inspector FT 3 3 3 3Plans Examiner III FT 2 1 1 1Plans Examiner II FT 1 1 1 1Contractor License Invest. FT 1 1 1 1Staff Assistant I FT 0 0 0 0.5

Department Total 15 14 15 16.5

90




ENTERPRISE FUNDS (Cont'd)

471-218 WASTEWATER UTILITIESSupt.-Water/WW Treatment Plant FT 1 1 1 1Water/WW Plant Operator C FT 1 1 1 1Electrician FT 1 1 1 1Water/WW Plant Operator B FT 7 7 7 7Plant Mechanic FT 2 2 2 2Chief Operator FT 3 3 3 3Staff Assistant II FT 1 1 1 1


471-219 WATER UTILITIESWater/WW Plant Operator C FT 5 5 5 5Electrician FT 1 1 1 1Water/WW Plant Operator B FT 6 6 6 6Chief Operator FT 2 2 2 2Plant Mechanic FT 0 0 1 1


471-235 UTILITIES GENERALDirector-Utilities FT 1 1 1 1Asst. Director-Utilities FT 1 1 0 0Utilities Finance Manager FT 0 0 1 1Plans Reviewer FT 1 1 1 1GIS Coordinator FT 1 1 1 1Compliance Position FT 0 0 0 1Mgr.-Water/WW Operations FT 1 1 1 1Environmental Engineer FT 1 1 1 1Mgr.-Capital Projects FT 1 1 1 1Staff Assistant II FT 2 2 2 2Utilities Inspector FT 3 3 3 3Staff Assistant IV FT 1 1 1 1Project Specialist FT 1 1 1 1


471-265 CUSTOMER SERVICEMeter Reader FT 8 8 8 8Account Clerk FT 1 1 1 1Customer Service Supervisor FT 1 1 1 1Customer service Rep. FT 7 7 7 7Staff Assistant I FT 1 1 1 1Accountant FT 1 1 1 1Senior Account Clerk FT 3 3 3 3Utility Billing Specialist FT 2 2 2 2Financial Specialist FT 1 1 1 1Utilities Crew Leader FT 1 1 1 1Total FT 26 26 26 26Customer Service Rep. PT 1 1 1 1


91




ENTERPRISE FUNDS (Cont'd)

471-268 WASTEWATER COLLECTIONSupervisor-Utilities Maint. FT 1 1 1 1Utilities Service Worker FT 5 5 5 5Utilities Crew Leader FT 1 1 1 1Electrician FT 1 1 1 1Lift Station Mechanic FT 7 7 7 7


471-269 WATER DISTRIBUTIONSupervisor-Utilities Maint. FT 3 3 2 2Superintendent-Field Maint. FT 1 1 1 1Inventory Specialist FT 1 1 1 1Utilities Crew Leader FT 6 6 6 6Utilities Service Worker FT 15 15 16 16Staff Assistant II FT 1 1 1 1


INTERNAL SERVICE FUNDS

501-242 VEHICLE MAINTENANCEManager-Fleet Service FT 0 0.75 1 1Equipment Mechanic II FT 6 6 5 5Parts Clerk FT 1 1 1 1

Department Total 7 7.75 7 7

502-246 RISK MANAGEMENTManager-Risk FT 0 1 1 1Risk Management Coordinator FT 1 0 0 0Budget Director FT 0.3 0.3 0.3 0.3Workers Comp. Coordinator FT 1 1 1 1


92




INTERNAL SERVICE FUNDS (Cont'd)

504-127 HUMAN RESOURCESBenefits/Payroll Admin FT 1 1 1 1

505-103 GEOGRAPHIC INFORMATION SYS.GIS Director FT 1 1 1 1GIS Specialist FT 1 1 1 0GIS Technician FT 2 2 2 2GIS Analyst FT 0 0 0 1


505-241 COMPUTER SERVICESComputer Services Manager FT 0 0 0 1Computer Technician FT 0 0 0 2Webmaster FT 0 0 0 1Network Technician FT 0 0 0 1


BCC TOTALS FT 729 713 702 706PT 61 62 68 68BT 45 42 38 38

TOTAL 835 817 808 812

CONSTITUTIONAL TOTALS FT 631 586 586 588PT 17 18 18 18

TOTAL 648 604 604 606

GRAND TOTALS FT 1,360 1,299 1,288 1,294PT 78 80 86 86BT 45 42 38 38

GRAND TOTAL 1,483 1,421 1,412 1,418

2013/2014 Budget

BUDGET DETAIL AD VALOREM TAXING FUNDS: GENERAL FUND REVENUE SOURCES .......................................................................................................... 93 GENERAL FUND EXPENDITURE SUMMARY BY DEPARTMENT ............................................................ 96 M.S.T.U. REVENUE SOURCES ....................................................................................................................... 161 TRANSPORTATION FUND REVENUE SOURCES ....................................................................................... 185 EMERGENCY SERVICES DISTRICT REVENUES ........................................................................................ 205 LAND ACQUISITION BONDS ......................................................................................................................... 209 SOLID WASTE DISPOSAL DISTRICT REVENUE SUMMARY ................................................................... 211 HOUSING AUTHORITY ................................................................................................................................... 217 SPECIAL REVENUE FUNDS ........................................................................................................................... 218 OTHER DEBT SERVICE .................................................................................................................................. 260 CAPITAL PROJECTS FUNDS .......................................................................................................................... 261 ENTERPRISE FUNDS:

Golf Course ............................................................................................................................................... 263 County Building ........................................................................................................................................ 267 County Utilities .......................................................................................................................................... 270 Utility Impact Fees ..................................................................................................................................... 286

INTERNAL SERVICE FUNDS:

Fleet Management ..................................................................................................................................... 287 Risk Management ...................................................................................................................................... 289 Health Insurance ........................................................................................................................................ 291 Geographic Information Systems ............................................................................................................... 292 Computer Services ..................................................................................................................................... 295

CAPITAL IMPROVEMENTS PROGRAM ....................................................................................................... 297 LONG RANGE FINANCIAL PLAN ................................................................................................................. 306

GENERAL FUND

2013/2014 Budget General Fund Detail

93

GENERAL FUND The General Fund is the main operating fund for Indian River County. It is used to account for all financial resources, except those required to be accounted for in another fund. The majority of funding is from ad valorem taxes. The collection and disbursement of monies to the constitutional officers (Sheriff, Clerk of the Court, Tax Collector, Property Appraiser, and Supervisor of Elections) is accounted for in this fund.

As shown above, more than 59% of the General Fund revenue comes from ad valorem taxes collected by the County. Therefore, increased/decreased expenditures in the General Fund have a direct impact on residents’ ad valorem tax bills. A fund transfer from the M.S.T.U. constitutes 21.3% of revenues for the General Fund. This transfer reimburses the General Fund for 60% of the law enforcement costs incurred by the Sheriff. Another major portion of funding comes from local sources such as fines, rentals, and interest income. Indian River County strives to maintain a diverse mix of revenues to avoid vulnerability from a shortfall in any one revenue source.


94

General Fund Revenue

Actual Actual Budget Budget Change from Revenue Type 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year

Ad Valorem Taxes $42,347,861 $39,468,755 $39,367,874 $42,063,509 $2,695,635 Other Licenses Fees And Permits 324,142 338,038 321,000 331,000 10,000 Federal Grants 2,743,480 1,704,857 961,912 0 (961,912) Federal Payments In Lieu Of Taxes 25,501 186,424 60,000 60,000 0 State Grants 948,663 930,887 997,521 175,093 (822,428) State Shared Revenues 5,228,162 5,512,787 5,582,013 5,755,241 173,228 Governmental Revenues 493,601 464,772 419,137 431,155 12,018 Culture/Recreation Revenues 160,551 157,348 161,261 159,261 (2,000) Court Related Revenues 87,876 73,272 86,000 75,000 (11,000) Other Charges For Services 64,540 46,039 45,000 35,000 (10,000) Judgments And Fines 128,847 99,915 123,000 119,000 (4,000) Library Fines 44,267 48,438 45,500 64,000 18,500 Violation Of Local Ordinances 64,842 70,586 59,700 56,000 (3,700) Interest 284,208 155,564 193,000 175,000 (18,000) Rents And Royalties 266,301 244,622 240,000 240,000 0 Disposition Of Fixed Assets 6,591 15,041 10,000 10,000 0 Donations 157,260 144,448 137,532 102,184 (35,348) Other Miscellaneous Revenue 4,069,871 4,572,684 4,053,488 4,122,343 68,855 Fund Transfers 15,020,953 14,636,677 14,579,982 15,110,834 530,852 Non Operating Sources 0 0 3,059,704 1,836,156 (1,223,548) Total General Fund Revenue $72,467,516 $68,871,154 $70,503,624 $70,920,776 $417,152


95

The chart on this page shows that over half of general fund expenditures are utilized to support the Public Safety function. T his is because the general fund is the primary funding source for the Sheriffs Department. The county departments that are part of the General Government, Culture and Recreation, Human Services and Economic Environment functions are described in the following section.

The report on the following page lists general fund expenditures by department. Individual department details following provide further information on the issues impacting each department. A detail of general fund expenditures to fund State Agencies, Children’s Services Agencies, and Nonprofit Organizations can be found at the end of the General Fund departmental section.


96

General Fund Expenditure Summary by Department Actual Actual Budget Budget Change from

Dept Department Name 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year 101 B.C.C.-Operations $757,737 $783,611 $783,104 $803,538 $20,434 102 County Attorney 681,334 658,198 670,892 672,913 2,021 103 Geographic Information Systems 43,085 41,489 35,266 35,266 0 107 Communication/Emergency Svc 428,706 320,550 515,917 485,917 (30,000) 109 Main Library 2,006,910 1,918,543 1,826,423 1,872,877 46,454 111 Medicaid 657,465 466,523 1,243,436 1,199,481 (43,955) 112 North County Library 944,158 929,170 902,354 895,604 (6,750) 113 Brackett Library 265,188 241,433 234,898 231,193 (3,705) 114 Value Adjustment Board 63,299 38,945 86,060 86,060 0 118 IRC Soil/Water Conservation 52,193 55,966 47,847 40,159 (7,688) 119 Law Library 110,978 110,970 108,032 102,150 (5,882) 137 Redevelopment Districts 161,511 133,489 120,886 121,556 670 199 Reserves-B.C.C. 3,679,313 6,571,948 5,604,354 6,000,208 395,854 201 Administrator-Operations 477,185 394,594 414,120 514,063 99,943 202 General Services 112,053 108,668 111,147 115,044 3,897 203 Human Resources 381,055 398,492 271,324 270,898 (426) 204 Planning & Development 10,131 2,302 7,000 0 (7,000) 206 Veterans Services 224,184 225,574 229,266 232,123 2,857 208 Emergency Management 471,344 516,543 582,995 407,637 (175,358) 210 Parks 2,123,449 1,939,236 1,888,717 1,848,432 (40,285) 211 Human Services 266,060 262,477 276,603 276,544 (59) 212 AG Extension 93,338 94,698 102,080 106,545 4,465 213 Youth Guidance Counselor 91,658 80,316 8,929 0 (8,929) 216 Purchasing 182,149 172,441 171,051 162,397 (8,654) 220 Facilities Management 2,912,321 2,937,934 3,260,242 3,244,558 (15,684) 229 Office Of Management & Budget 314,457 298,528 305,447 305,583 136 237 FPL Grant Expenditures 76,127 54,239 109,782 102,184 (7,598) 238 Emergency Base Grant 95,321 102,183 105,806 85,093 (20,713) 241 Computer Services 545,305 531,587 703,616 246,006 (457,610) 246 Risk Management 194,618 280,249 283,218 283,218 0 250 County Animal Control 483,743 465,307 505,990 480,412 (25,578) 251 Mailroom/Switchboard 324,836 268,034 316,357 313,489 (2,868) 252 Environmental Control 17,072 16,694 17,073 17,073 0 300 Clerk Of Circuit Court 685,993 953,917 927,889 927,889 0 400 Tax Collector 1,178,476 1,150,308 1,265,104 1,265,104 0 500 Property Appraiser 2,298,486 2,160,367 2,220,770 2,540,306 319,536 600 Sheriff 40,784,607 39,328,043 37,954,926 39,730,244 1,775,318 700 Supervisor Of Elections 978,153 1,130,799 1,042,990 1,095,680 52,690 901 Circuit Court 48,699 2,121 17,134 26,316 9,182

Outside Agencies and Non Profits 6,504,044 6,133,393 5,224,579 3,777,016 (1,447,563) Total General Fund $71,726,741 $72,280,200 $70,503,624 $70,920,776 $417,152


97

ORGANIZATION CHART OF DEPARTMENTS FUNDED BY THE GENERAL FUND

Partial funding from General Fund Funding from other sources


Clerk of Circuit Court

Board of County Commissioners

Property Appraiser

Tax Collector

Supervisor of Elections

Sheriff

County Administrator County Attorney


General Services

Libraries

Public Works

Human Resources

Emergency Services


Office of Management &

Budget


FPL Grant

EMS Base Grant

Animal Control

Mailroom/ Switchboard

Veterans Services

Parks Division

Human Services

Facilities Management

AG Extension

Purchasing


Commission Office

Soil & Water Conservation


98

BOARD OF COUNTY COMMISSIONERS

Statement of Function The department is comprised of the five elected members of the Board of County Commissioners and their Commissioner Assistants. The Board is the governing force of the County. It sets the laws and policies under which the County runs. The Commissioner Assistant is responsible for assisting the County Commissioner representing a designated district with conducting the day-to-day business of the Commission.

2013/2014 Goals and Objectives • As the governing body of the County, assure that all rules and regulations under its jurisdiction are adhered to and

promulgated in a just and reasonable manner. Also, ensure that such rules are consistent with the public’s best interest.

• Continue to actively participate on Councils, Advisory Boards and Committees that determine multi-jurisdictional policies applicable to the region.

• Continue to provide a high level of customer service to the citizens of Indian River County.

Goal link guide located on pages 31-32

Performance Indicator Goal Link Actual FY 2010/11

Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Number of regular/special call Commission meetings held GG-1 41 39 40 40

Hours of regular/special call Commission meetings held GG-1 130 96 147 96

Meetings with Commissioner Assistants performing recording secretary duties GG-3 92 118 103 75

Hours for meetings with Commissioner Assistants performing recording secretary duties

GG-3 298 211.5 321 248

Efficiency Aggregate Millage GG-2 5.0933 5.0663 5.0729 5.4611 BCC FTE employees per 1,000 residents GG-4 5.28 5.14 5.03 5.01 Cost of service per citizen GG-2 $5.49 $5.65 $5.62 $5.71 Effectiveness Citizens serving on boards/committees GG-1 346 255 223 161 % change in County population N/A -2.25% 0.49% 0.55% 0.98%


99

BOARD OF COUNTY COMMISSIONERS Staffing

Actual Actual Budget Budget Change from 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year

Department Total FT 10 8 8 8 0

Expenditures Fund/Department Actual Actual Budget Budget Change from

001-101 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year Personal Services $635,093 $582,689 $574,431 $622,086 $47,655 Contractual Services 64,472 134,804 123,460 117,401 (6,059) Operating Expenses 34,531 45,050 50,576 40,626 (9,950) Supplies Expense 23,641 21,068 24,637 23,425 (1,212) Reserve for Contingency 0 0 10,000 0 (10,000) Total Expenditures $757,737 $783,611 $783,104 $803,538 $20,434


100

COUNTY ATTORNEY Statement of Function The County Attorney’s office provides legal services to the Board of County Commissioners, the County Administrator, county departments and county boards, as necessary. These legal services are performed by the County Attorney, a Deputy County Attorney, and an Assistant County Attorney. The attorneys are assisted by two legal assistants and a legal secretary. 2013/2014 Goals and Objectives • To continue providing quality legal services to the Board of County Commissioners and the county administration

in a timely manner. • To handle in-house the majority of litigation and appeals in order to reduce costs of outside counsel. • To coordinate with and monitor outside counsel.

Goal link guide located on page 31-32 Performance Indicator Goal Link Actual FY

2010/11 Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Total number of agenda items reviewed GG-4 669 663 660 709 Total number of resolutions prepared and reviewed GG-4 111 112 110 140

Total number of ordinances drafted and reviewed GG-4 15 36 30 21

Total number of lawsuits with Indian River County named as a defendant or plaintiff GG-3 40 85 80 79

Efficiency Cost of service per citizen GG-2 $4.94 $4.75 $4.81 $4.78 In house hourly rate vs. outside rate GG-2 -73.4% -75.0% -75.0% -75.0% Effectiveness % of lawsuits handled in- house (excluding personal injury cases) GG-4 93% 98% 98% 97%

% of matters mediated or settled pre-suit in-house (excluding personal injury cases) GG-4 30% 30% 30% 30%

Staffing Actual Actual Budget Budget Change from

2010/2011 2011/2012 2012/2013 2013/2014 Prior Year Department Total FT 6 6 6 6 0

Expenditures

Fund/Department Actual Actual Budget Budget Change from 001-102 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year

Personal Services $647,900 $618,668 $623,642 $650,663 $27,021 Contractual Services 16,922 24,416 30,000 5,000 (25,000) Operating Expenses 6,804 9,536 8,650 8,650 0 Supplies Expense 6,408 5,578 8,600 8,600 0 Office Furniture/Equipment 3,300 0 0 0 0 Total Expenditures $681,334 $658,198 $670,892 $672,913 $2,021


101

COMMUNICATION/EMERGENCY SERVICES Statement of Function This department houses expenditures associated with the operations and maintenance of the County communications equipment and the 800 MHz Public Safety Trunked Radio System. Supervision of operations and maintenance is part of the Radiological Emergency Analyst’s responsibilities. 2012/2013 Accomplishments • Supervision of operation and maintenance of county communication and the 800 MHz Public Safety Trunked

Radio System • Monitor billing and maintaining records for tower leases • Complete applications for renewals of FCC radio licenses • Maintain county wide LID data base for 800 MHz Public Safety Trunked Radio System • Coordinate for maintenance, repairs and billing of the radio communications towers facilities and equipment • Completion of VHF & UHF Mutual Aid Build out 2013/2014 Goals and Objectives • Continue supervision of operation and maintenance of county communication and the 800 MHz Public Safety

Trunked Radio System • Meet FCC requirements for the renewal radio licenses and completion of applications for new wireless

telecommunications services authorizations • Continue to maintain county wide LID data base for 800 MHz Public Safety Trunked Radio System • Participate in Florida Statewide Interoperability Communications Assessment • Participate in Region 5 Interoperability Communications committee meetings

Expenditures


Contractual Services $1,043 $2,095 $14,000 $14,000 $0 Operating Expenses 279,163 285,455 427,317 397,317 (30,000) Supplies Expense 148,500 33,000 74,600 74,600 0 Total Expenditures $428,706 $320,550 $515,917 $485,917 ($30,000)


102

MAIN LIBRARY Statement of Function The mission of the Indian River County Library System is to provide the means for people of all ages, interests and circumstances to have access to the recorded wisdom, experiences, and ideas of others. In support of this mission, library materials are assembled, organized, and made accessible to all. Opportunities for personal, educational, cultural, and recreational enrichment are offered. Collections of library materials, services, and programs are planned and developed to respond to individual and community needs. A trained and skilled staff and the latest technologies facilitate the use of resources of the library system. By committing themselves to excellence in all facets of the library system’s services, the library administration and staff reaffirm the democratic ideals upon which the American public library was founded.

2012/2013 Accomplishments • Volunteers provided 18,058 hours to the Main Library operations and 24,594 hours to the library system

operations. With Hurricane Sandy, this was a good turnout for volunteers. • Volunteers from the Friends of the Library Gift Shop and Used Book Depot contributed 14,976 hours to raise

funds for the library. • The Gifford Youth Activity Center Library continues to be a well-used satellite facility. It is staffed with county

staff and open 5 days a week. • The Library System was ranked (population of 100,001 - 750,000) #1 per cap in reference transactions and

materials in all formats. • The Library System was ranked 4th in circulation of library materials per cap. • The Library System was ranked #5 in total program attendance per cap, 6th in public Internet terminals per 1,000

population, and 12th in library visits per cap. • The Archive Center materials continue to be heavily researched and many local families are donating their

histories and photographs for preservation of our local history. • A time capsule has been initiated for the Florida project.

2013/2014 Goals and Objectives • Provide free and equal access to information on all issues in all available formats • Support the three major roles of the library in this community (as defined by the American Library Association

and based on library statistics) by functioning as reference library, independent learning center, and popular materials library through comprehensive collections, qualified staff, and diversified programs

• Provide basic collections to support the library’s secondary roles in this community of preschooler’s door to learning, formal education support center, and community activities/information center

• Continue to keep residents involved in library programs and services by offering library programming opportunities for all ages and meeting the public’s demand for library services

• Continue to keep abreast of new technologies and strive to provide new technologies for the public • Continue to provide public instruction on computer and internet applications • Continue the digitization projects to preserve our local and Florida history • Provide public access to these digitized materials via the Internet as well as in-house • Continue to develop the collection for the Gifford Library (Children’s Librarian) and offer programs for the

public • Continue to develop the Brackett joint-use facility collections and services in cooperation with Indian River State

College. • Build the E-Book collection to meet patron demand.


103

MAIN LIBRARY Goal link guide located on page 33


Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Circulation CR-1 823,445 830,125 849,799 890,000 Library visits CR-4 344,453 344,500 344,698 350,000 Library cards (system-wide) CR-4 67,725 71,111 84,992 90,000 Program attendance CR-2 16,609 17,440 20,717 23,000 Reference transactions CR-3 339,372 356,341 382,380 385,000 Internet/Computer usage CR-1 266,101 279,406 341,907 350,000 Efficiency Library visits per FTE CR-3 14,352 15,657 16,414 16,666 Reference transaction per FTE CR-3 14,141 16,197 18,208 18,333 Cost of service per citizen CR-5 $14.54 $13.83 $13.09 $13.30 Effectiveness Library visits per capita CR-4 2.5 2.5 2.5 2.5 Reference transactions per capita CR-3 2.5 2.4 2.7 2.7 % of citizens with library cards CR-4 49.1% 51.3% 61.0% 65.7% Circulation per borrower CR-4 12.2 12.2 6.16 6.50 Staffing Actual Actual Budget Budget Change from


Expenditures


Personal Services $1,290,172 $1,209,343 $1,164,554 $1,190,620 $26,066 Contractual Services 60,036 57,579 58,244 59,753 1,509 Operating Expenses 172,085 161,887 155,087 157,458 2,371 Supplies Expense 222,792 252,045 215,283 234,268 18,985 Other Expenses 156,255 156,255 156,255 148,586 (7,669) Library Materials 93,744 81,435 77,000 82,192 5,192 Capital Outlay 11,830 0 0 0 0 Total Expenditures $2,006,910 $1,918,543 $1,826,423 $1,872,877 $46,454


104

MEDICAID Statement of Function The Medicaid budget is a program mandated by the State whereby the County is required to pay a portion of hospital and/or nursing home expenses for County residents who are eligible for Medicaid. The Human Services Department administers this program for the County. This department accounts for the expenditures associated with providing this program. Expenditures


Hospital Payments $471,460 $317,830 $973,436 $929,481 ($43,955) Nursing Home Payments 186,005 148,693 270,000 270,000 0 Total Expenditures $657,465 $466,523 $1,243,436 $1,199,481 (43,955)


105

NORTH COUNTY LIBRARY Statement of Function The mission of the Indian River County Library System is to provide the means by which people of all ages, interests and circumstances may avail themselves to the recorded wisdom, experiences, and ideas of others. In support of this mission, library materials are assembled, organized, and made accessible to all. Opportunities for personal, educational, cultural, and recreational enrichment are offered. Collections of library materials, services, and programs are planned and developed to respond to individual and community needs. A trained and skilled staff and the latest technologies facilitate the use of resources of the library system. By committing themselves to excellence in all facets of the library system’s services, the library administration, staff, and Public Library Advisory Board reaffirm the democratic ideals upon which the American public library was founded. 2012/2013 Accomplishments • Technology upgrades were made to the Children’s and Computer Departments. • Materials/collections have been evaluated/upgraded/added/eliminated as relevant. • Facility has undergone a major facelift and many maintenance improvements. • Employees were cross-trained and services were streamlined to maintain optimal customer service. • The library continues to serve as a primary meeting hub for local organizations and special library programs. • The Friends of the library continue to support and supplement the budget for library materials.

2013/2014 Goals and Objectives • Continue to provide free and equal access to all individuals on all matters in all formats • Continue to provide ample, free, and diversified library programming opportunities to all ages • Strive to stay abreast of new technologies and continue to provide new technologies to the public • Continue to increase quantity and update quality of collections and technologies by regularly evaluating resources

and promptly addressing community wants and needs • Continue to promote the library’s resources, programs, and services through press releases, the library’s website

and community outreach opportunities • Continue to streamline services through cross-training staff system-wide • Continue to seek library volunteers to support staff • Encourage community input to supplement budgeted services


106

NORTH COUNTY LIBRARY Goal link guide located on page 33


Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload

Circulation CR-1 348,531 329,256 304,080 304,080

Library visits CR-4 207,276 194,840 176,117 176,117 Library cards CR-4 23,196 25,673 27,778 27,778 Program attendance CR-2 23,034 23,744 19,506 19,506 Reference transactions CR-3 232,208 225,981 221,240 221,240 Internet/Computer usage CR-1 41,789 40,154 36,147 36,147 Volunteer hours served CR-6 8,787 8,792 6,536 6,536 Efficiency FTE equivalents of volunteer hours served CR-6 4.51 4.51 3.35 3.35 Library visits per FTE CR-3 17,273 17,713 17,612 17,612 Reference transaction per FTE CR-3 19,351 20,544 22,124 22,124 Cost of service per citizen CR-5 $6.84 $6.70 $6.47 $6.36 Effectiveness Library visits per capita CR-4 1.5 1.4 1.3 1.3 Reference transactions per capita CR-3 1.7 1.6 1.6 1.6 % of citizens with library cards* CR-4 16.8% 18.5% 19.9% 19.7% Circulation per borrower CR-4 15.0 12.8 10.9 10.9 *Generated from North County Library



Expenditures


Personal Services $709,191 $674,275 $639,353 $603,957 ($35,396) Contractual Services 30,464 40,892 48,445 49,417 972 Operating Expenses 47,726 44,402 47,874 41,850 (6,024) Supplies Expense 52,215 48,204 53,970 84,696 30,726 Other Expenses 82,951 82,951 82,951 67,684 (15,267) Library Materials 21,611 38,446 29,761 48,000 18,239 Total Expenditures $944,158 $929,170 $902,354 $895,604 ($6,750)


107

BRACKETT LIBRARY Statement of Function The Brackett Library is a joint-use facility for the public and students of Indian River State College located on the Indian River State College Mueller Center Campus. The mission of the Indian River County Library System is to provide the means for people of all ages, interests and circumstances to have access to the recorded wisdom, experiences, and ideas of others. In support of this mission, library materials are assembled, organized, and made accessible to all. Opportunities for personal, educational, cultural, and recreational enrichment are offered. Collections of library materials, services, and programs are planned and developed to respond to individual and community needs. A trained and skilled staff and the latest technologies facilitate the use of resources of the library system. By committing themselves to excellence in all facets of the library system’s services, the library administration and staff reaffirm the democratic ideals upon which the American public library was founded. 2012/2013 Accomplishments • Opened the joint-use Brackett Library on October 28, 2009. • The collection now totals 88,430 items. • Volunteers contributed 1,589 hours this past year. 2013/2014 Goals and Objectives • Provide free and equal access to information on all issues in all available formats. • Support the three major roles of the library in this community (as defined by the American Library Association

and based on library statistics) by functioning as reference library, independent learning center, and popular materials library through comprehensive collections, qualified staff and diversified programs.

• Provide basic collections to support the library’s secondary roles in this community of preschooler’s door to learning, formal education support center, and community activities/information center.

• Continue to keep residents involved in library programs and services by offering library programming opportunities for all ages and meeting the public’s demand for library services.

• Continue to keep abreast of new technologies and strive to provide new technologies for the public, along with providing public instruction on computer and internet applications.

• Provide resources to more county residents through the Brackett Library. • Provide materials supportive of Indian River State College disciplines.


108

BRACKETT LIBRARY

Goal link guide located on page 33 Performance

Indicator Goal Link Actual FY 2010/11

Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Circulation CR-1 190,881 124,552 146,885 150,000 Library visits CR-4 101,444 65,852 84,728 86,000 Library cards CR-4 1,462 692 1,006 1,250 Program attendance CR-2 5,314 3,695 5,224 6,200 Reference transactions CR-3 38,752 29,555 45,764 48,000 Internet/Computer usage CR-1 46,042 32,079 49,976 52,000 Volunteer hours served CR-6 1,232 1,383 1,589 1,600 Efficiency Library visits per FTE CR-3 25,361 16,396 28,243 28,667 Reference transaction per FTE CR-3 9,688 7,389 15,255 16,000 Cost of service per citizen CR-5 $1.92 $1.74 $1.68 $1.64 Effectiveness Library visits per capita CR-4 0.74 0.47 0.61 0.61 Reference transactions per capita CR-3 0.28 0.21 0.33 0.34 Staffing


Department Total FT 4 4 3 3 0 Expenditures


Personal Services $191,934 $179,889 $171,255 $169,593 ($1,662) Operating Expenses 4,142 4,678 5,000 4,500 (500) Supplies Expense 30,938 16,584 16,100 17,100 1,000 Library Materials 38,174 40,282 42,543 40,000 (2,543) Total Expenditures $265,188 $241,433 $234,898 $231,193 ($3,705)


109

SOIL AND WATER CONSERVATION Statement of Function The Indian River Soil and Water Conservation District (IRSWCD) was organized for the purpose of developing a program of management and conservation of the soil, water and related natural resources of the County, and to promote and encourage the voluntary implementation of conservation practices on privately owned land. A locally elected board of non-salaried public officials governs the District. The Indian River County Board of County Commissioners (BOCC) provides office space, some equipment, supplies, and salary for a Staff Assistant II. The District works in cooperation with the Florida Department of Agriculture and Consumer Services (FDACS) and the United States Department of Agriculture Natural Resources Conservation Service (USDA/NRCS). 2012/2013 Accomplishments • Continued to try to establish and put into place a full-time Urban Mobile Irrigation Lab (MIL) for the County and

District. • Continued work on website with information updates. Continued to provide all necessary support to the IR

SWCD Board of Supervisors and USDA/NRCS Staff. • Continued to form partnerships throughout the community to reach more of the public with conservation • Continued its partnership with the St. Lucie Mobile Irrigation Lab to complete evaluations in citrus groves in

Indian River County • Hired new Staff Assistant on April 26, 2013

2013/2014 Goals and Objectives • Successfully complete the Master Gardener Program through UF/IFAS and the Ag Extension. • Organize an informative forum for the Soil and Water Conservation District to disseminate the information

regarding the water supply issues in the community • Establish a full-time Urban Mobile Irrigation Lab (MIL) for the County and District • Increase participation in all education and outreach programs with local schools and organizations Goal link guide located on page 32


Actual FY 2011/12

Actual FY 2012/13**

Projected 2013/14

Customers (Conservation Education) PE-1 4,802 4,850 0 4,850

Pond Permits/Design/Mgt. PE-4 6 6 0 6

Brief Contacts, Office Visits, Etc. PE-1 2,191 2,200 0 2,200

Conservation cost –share contracts PE-2 0 0 0 0

Cost of service per citizen PE-2 $0.38 $0.35 $0 $0.35

% increase(decrease) in annual tree sale PE-1 257% 200% 0% 200%

Completed Arbor Day Tree planting project PE-1 Yes Yes No Yes ** Staff assistant position was not filled for most of the 2012/2013 fiscal year.


110

SOIL AND WATER CONSERVATION Staffing Actual Actual Budget Budget Change from


Expenditures


Personal Services $50,316 $55,557 $47,397 $39,659 ($7,738) Operating Expenses 274 80 60 60 0 Supplies Expense 1,603 329 390 440 50 Total Expenditures $52,193 $55,966 $47,847 $40,159 ($7,688)


111

LAW LIBRARY

Statement of Function The Law Library is the County’s main source of information and material regarding all levels of statutes, ordinances, case law, and regulations, from local to state and federal jurisdictions. The purpose of this department is to organize, maintain and provide an accurate and up-to-date law library available to everyone in the community. 2013/2014 Goals and Objectives • Continue following sound fiscal and organizational practices to ensure maximum benefits to all users from the

available resources. • Provide materials and information services that are responsive to the ever-growing and diverse needs of the

community, while maintaining maximum availability to all. Staffing Actual Actual Budget Budget Change from



001-119 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year Personal Services $71,264 $71,052 $62,678 $59,496 ($3,182) Operating Expenses 1,938 2,252 2,500 0 (2,500) Supplies Expense 1,199 1,089 6,277 6,077 (200) Other Expenses 36,577 36,577 36,577 36,577 0 Total Expenditures $110,978 $110,970 $108,032 $102,150 ($5,882)


112

REDEVELOPMENT DISTRICTS Statement of Function Chapter 163 of the Florida Statutes authorizes local governments to create Community Redevelopment Districts that encompass certain areas that are determined to be “a slum area, a blighted area, or an area in which there is a shortage of housing affordable to residents of low or moderate income.” These Districts utilize incremental tax revenues to finance planned improvements. In June 2000, the City of Sebastian created a Community Redevelopment District to finance improvements in the Sebastian riverfront area. T he City of Fellsmere in December of 2005 created a Community Redevelopment District to finance improvements within the blighted areas of the City of Fellsmere. Each December, the County remits the incremental tax revenues to the City of Sebastian and the City of Fellsmere for this purpose. These payments are recorded in this department. Expenditures


Sebastian Redevelopment District $143,720 $123,248 $120,826 $120,403 ($423) Fellsmere Redevelopment District 17,791 10,241 0 1,153 1.153 Total Expenditures $161,511 $133,489 $120,826 $121,556 $730 GENERAL FUND RESERVES Statement of Function This department is used to account for fund transfers out, cash forward expenses, contingency and salary reserves. Fund Transfers Out consists of transfers to the Transportation Fund which support the operations. Cash forward is a type of working capital reserve account used to estimate expenses from October 1 of the ensuing fiscal year until the time revenues for the new year are expected to be available. The Reserve for Contingency provides a cushion for unforeseen expenditures during the year in the case of emergencies or additional projects. Expenditures


Fund Transfer $3,679,313 $6,571,948 $3,504,649 $3,671,795 $167,146 Contingencies 0 0 306,761 535,469 228,708 Cash Forward 0 0 1,792,944 1,792,944 0 Total Expenditures $3,679,313 $6,571,948 $5,604,354 $6,000,208 $395,854


113

ADMINISTRATOR OPERATIONS

Statement of Function The County Administrator's primary responsibility is to efficiently and effectively implement the goals and policies of the Board while meeting the needs of the citizens of Indian River County by providing an acceptable level of service and maintaining a solid financial position. The Administrator is directly responsible for all County departments except Constitutional Officers, the County Attorney, the Board of County Commissioners and their respective staff. 2013/2014 Goals and Objectives • Provide effective planning and efficient use of facilities and personnel in implementing services, policies, laws,

and regulations.

• Maintain a strong administrative framework providing leadership to Board of County Commission departments through the oversight of daily operations and assistance in accomplishing departmental and county goals and objectives.


2010/2011 2011/2012 2012/2013 2013/2014 Prior Year Department Total FT 2.35 2.35 2.35 2.35 0

Expenditures


Personal Services $457,864 $377,199 $388,549 $396,919 $8,370 Operating Expenses 16,071 15,129 13,911 112,500 96,589 Supplies Expense 3,250 2,266 9,660 4,644 (5,016) Total Expenditures $477,185 $394,594 $414,120 $514,063 $99,943


114

GENERAL SERVICES

Statement of Function The General Services Department is a multi-functional department composed of both related and unrelated divisions providing both internal and external services under the direct supervision and management of the Assistant County Administrator. The internal functioning divisions providing services to other agencies within the County government are the Mailroom and Switchboard Services; externally functioning divisions providing primary service to the general public include the County Public Library System; Veteran’s Services; Recreation Division; Parks Division; Human Services; Sandridge Golf Course and the Public Shooting Range. 2012/2013 Accomplishments • Implemented departmental reorganization to achieve more efficient deployment of work force. • Continued ongoing preparation for potential natural disasters. • Entered the realm of social media by establishing social media communication outlets for Recreation, North

County Aquatic Center and Shooting Range through use of Facebook and Twitter pages. • Synchronized function of Parks and Recreation Departments to maintain level of service to the public while

meeting staffing challenges in light of declining revenue. • Increased promotion and awareness campaigns to attract visitors and participants to county facilities and

recreation programs. • Reorganized labor forces assigned to Library Operations to absorb personnel reductions. • Synchronized Golf Course operations into the General Services Department under the County Administrator’s

2011 reorganization plan. • Maintained current level of service provided by mail room operations under a reduced budget.

2013/2014 Goals and Objectives

• Continuation of development of interactive coordination of leisure service divisions through cross training of similarly assigned functions of key personnel.

• Increased promotion and awareness campaigns to attract visitors and participants to county facilities and recreation programs.

• Continue to increase promotional awareness and sponsorship revenue for fee based leisure services under the Department of General Services.

• Provide leadership in the oversight of major capital projects to advance the development of South County Park, the Shooting Range and the Fairgrounds.

• Continue to develop and maintain a productive working relationship with unionized and non-unionized labor forces.

• Negotiate replacing aged 2005 Xerox copiers in Mailroom with more productive and energy efficient models increasing staff’s ability to provide more automated, electronic services to county departments.


115

GENERAL SERVICES Staffing Actual Actual Budget Budget Change from



001-202 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year Personal Services $108,206 $105,017 $107,940 $111,837 $3,897 Operating Expenses 3,590 3,415 3,007 3,007 0 Supplies Expense 257 236 200 200 0 Total Expenditures $112,053 $108,668 $111,147 $115,044 $3,897


116

HUMAN RESOURCES Statement of Function The main function of the Human Resources Department is to formulate and administer personnel policies that create a fair, safe and lawful working environment conducive to productivity. This encompasses organizational planning, development and implementation of all policies relating to equal employment opportunities, wage and salary administration, implementing disciplinary and grievance procedures, and oversight of employee benefit plans and programs. The Department has a key role in negotiating labor agreements and maintaining cordial labor relations with the certified bargaining units. 2012/2013 Accomplishments • Implemented the internet-based MUNIS Human Resources/Payroll software upgrade. • Implemented a one-week lag in the payroll process. • Implemented revisions to the County Administrative Manual. • Successfully negotiated a successor agreement with the Teamsters for the labor and trades bargaining unit. • Hosted a successful Health Fair for all employees and their covered dependents at the County Administration

Complex, which included wellness screening initiatives to enhance the County’s wellness program. 2013/2014 Goals and Objectives • Negotiate a successor agreement with the IAFF bargaining unit. • Continue to review and recommend revisions to the County’s Administrative Policy Manual. • Continue to review and enhance the Wellness program and reduce health claim expenditures. • Continue training programs for managers, supervisors, and non-supervisory personnel. Goal link guide located on page 31-32


Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload # of training sessions conducted GG-5 6 5 6 6 Total number of BCC employees N/A 835 817 808 812 Full-time new hires processed GG-5 21 17 40 25 # of wellness programs GG-5 3 1 1 2 Efficiency Cost of service per employee GG-2 $456.90 $487.75 $335.80 $333.62 Cost of service per citizen GG-2 $2.77 $2.87 $1.95 $1.92 Effectiveness Employee turnover rate GG-5 12.4% 8.0% 9.8% 9.0% % of grievances resolved without proceeding to arbitration GG-4 85% 83% 100% 90%


117

HUMAN RESOURCES Staffing Actual Actual Budget Budget Change from


Expenditures


Personal Services $359,017 $350,713 $244,972 $245,896 $924 Contractual Services 9,879 34,705 14,644 14,294 (350) Operating Expenses 9,980 9,014 8,908 7,908 (1,000) Supplies Expense 2,629 1,974 2,800 2,800 0 Capital Outlay 0 2,086 0 0 0 Total Expenditures $381,505 $398,492 $271,324 $270,898 ($426)


118

PLANNING & DEVELOPMENT Statement of Function

In March 2004, the Board of Commissioners approved funding for an impact fee study to implement eight new impact fees for Corrections, Public Schools, Libraries, Solid Waste, Fire/EMS, Law Enforcement, Parks and Public Buildings. Expenditures


Contractual Services $10,131 $2,302 $7,000 $0 ($7,000) Total Expenditures $10,131 $2,302 $7,000 $0 ($7,000)


119

VETERANS SERVICES Statement of Function The Veterans Services office provides all veterans in Indian River County full access to a State Certified Veterans Service Officer, who provides updated information, counseling and direction regarding all available veterans’ services. The division assists veterans and their families in preparing, filing and appellate procedures, regarding benefit claims due under Federal, State and local laws and regulations. It also provides a forum to keep the local community informed of the needs of veterans and changes to Federal, State and local laws that affect veterans and their families. 2012/2013 Accomplishments • Provided numerous educational presentations to local hospitals, assisted living facilities, nursing homes and other

civic organizations, to inform them of the benefits available to veterans. • Performed frequent outreach visits to veterans and widows throughout Indian River County, who could not come

into the local office due to their physical or mental conditions. Assisted them in placing benefit claims applications with the various government agencies.

2013/2014 Goals and Objectives • Provide ongoing educational presentations to veterans’ organizations and other civic groups, to ensure they are

aware and informed of current veterans benefits. • To hire and train a Veteran Service Officer to assist veterans and family members in filing their claims. • Continue outreach program to assist veterans and their families in obtaining benefits they are entitled to, from the

various Federal, State and County agencies.

Goal link guide located on page 33


Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload # of clients processed HS-1 6,280 6,208 5,539 5,649 # of forms prepared HS-2 3,651 3,701 3,451 3,520 # of appeals assessed HS-2 16 15 37 40 # of transportation requests served HS-1 2,859 2,781 2,635 2,687 # of phone inquires handled HS-2 8,332 7,743 6,714 6,848 Efficiency Cost per client processed HS-3 $35.70 $36.34 $41.39 $41.09 Effectiveness Recurring income benefits obtained for veterans HS-2 $1,431,470 $1,796,741 $1,168,200 $1,191,564 One-time retroactive benefits obtained for veterans HS-2 $1,385,327 $1,804,465 $1,331,989 $1,358,628


120

VETERANS SERVICES Staffing Actual Actual Budget Budget Change from



001-206 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year Personal Services $152,995 $148,389 $149,691 $151,258 $1,567 Operating Expenses 3,152 3,202 3,415 4,415 1,000 Supplies Expense 664 712 1,450 1,450 0 Other Expenses 0 43 60 60 0 Capital Outlay 1,490 0 0 0 0 Grants and Aids 65,883 73,228 74,650 74,940 290 Total Expenditures $224,184 $225,574 $229,266 $232,123 $2,857


121

EMERGENCY MANAGEMENT Statement of Function The Emergency Management Department's function is to develop, coordinate and promote comprehensive emergency plans for all disaster events in Indian River County. Responsibilities include ensuring that the County meets all local government requirements under State and Federal guidelines. This division is responsible for county compliance with Florida Statute 252. The Florida Administrative Codes and all associated rules. Adequate public preparedness, warning, education and training are the highest priority for Emergency Management. 2012/2013 Accomplishments • Performed maintenance on the Comprehensive Emergency Management Plan (CEMP). • Maintained a local training program to ensure that all staff with disaster related duties completed the requisite

National Incident Management System (NIMS) training program. • Continued the National Incident Management System (NIMS) education and training for departments and

volunteer agencies. • Conducted annual health care facility plan reviews. • Provided over 86 email emergency notices and alerts to over 1700 county residents. • Completed Phase II of the Post Disaster Redevelopment Plan (PDRP). • Indian River County certified over 120 residents as CERT (Community Emergency Response Team) members. • Began development of volunteer group SAFER (Support Alliance for Disaster Resilience) to assist in disaster

planning, response and recovery. • Participated in development of new IRC disaster feeding plan with local non-profit partnerships. 2013/2014 Goals and Objectives • Continue adequate planning for disaster events in Indian River County. • Continue analysis and assessment of County emergency operations capabilities. • Provide adequate planning and education for international and domestic terrorism. • Continue to provide adequate and timely emergency public notifications. • Continue updating internet emergency information for residents to access when away from home. • Increase public outreach programs in disaster preparedness. • Maintain interoperability with State EOC. • Participate in finalization of IRC disaster feeding plan with local non-profit partnerships. • Manage donations and volunteers at EOC.


122

EMERGENCY MANAGEMENT Goal link guide located on page 31


Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Number of public education workshops PS-4 76 90 35 40 # community threats monitored PS-4 69 120 105 120 # special needs applications processed PS-1 548 745 545 600 Efficiency Cost of service per citizen PS-1 $3.42 $3.72 $4.18 $2.89 Effectiveness Compliance with State & Federal Exercise Requirements PS-3 Yes Yes Yes Yes

% of Emergency Services employees achieving NIMS certification PS-3 100% 100% 100% 100%

National Weather Service Storm Ready Certification PS-3 75% 100% 25% 50%

Local Mitigation Strategy 5-year plan PS-3 25% 75% 100% 25% Staffing Actual Actual Budget Budget Change from


Expenditures


Personal Services $357,133 $345,051 $351,596 $357,391 $5,795 Contractual Services 30,500 59,110 89,059 1,000 (88,059) Operating Expenses 35,215 67,856 47,116 36,846 (10,270) Supplies Expense 20,002 15,307 61,737 9,350 (52,387) Communications Expense 176 438 3,050 3,050 0 Capital Outlay 28,318 28,780 30,437 0 (30,437) Total Expenditures $471,344 $516,543 $582,995 $407,637 ($175,358)


123

PARKS DIVISION Statement of Function The function of the Parks Division is to maintain existing County park grounds, buildings, and equipment in a clean, safe, and well maintained condition. The Parks Division also constructs new facilities as approved by the BOCC when funding permits. The Parks Division also maintains land purchased through the Environmental Land Acquisition program. 2012/2013 Accomplishments • Enhanced appearance of the North County Aquatic Center • Provided support for Special Olympics • Built two new dugouts for Kiwanis Hobart Park Ballfields • Replaced two grinder pumps for lift stations • Repaired lights at South County Ballfields • Purchased and installed new fire rings at Donald MacDonald Campground • Purchased clay for ballfields at South County and 16th Street Complex • Purchased clay for Agricultural Pavilion at Fairgrounds • Installed new guard rail for security at Hosie Schumann Park • Installed swing set, two benches, trash cans and new basketball rims and nets at Hosie Schumann Park • Installed guardrail in place of pipe fencing at fairgrounds • Purchased new vehicle for conservation • Rebuilt new decking for Round Island Riverside Boat Ramp • Rebuilt new decking for Wabasso Causeway Boat Ramp • Purchased new LED sign for Fairgrounds • Repaired/improved restrooms at South County Park due to vandalism 2013/2014 Goals and Objectives • Continue to provide a high level of service to patrons in all park facilities. • Continue to maintain natural and environmental areas for public use. • Maintain / increase revenue through rental of Park facilities. • Build dugouts for KHP ballfields and Roseland ballfields • Replace fencing on basketball and tennis courts at South County Park • New multi-purpose fields at South County Park • Replace fencing at Kiwanis Hobart Kids park and basketball courts • Install new gates and field fencing at KHP Parks • Install fencing at Ambersands crossover north side


124

PARKS DIVISION Goal link guide located on page 33


Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Neighborhood parks maintained CR-4 12 12 10 10 County parks maintained CR-4 47 47 40 40 Total acreage CR-1 4,014 4,014 4,014 4,014 Developed acreage CR-1 1,008 1,008 847.58* 847.58* Passive acres mowed CR-1 1,497 1,497 1,497 1,497 Athletic acres mowed CR-1 55 55 55 55 Boardwalk maintenance-linear feet CR-1 4,745 4,745 4,745 4,745 Picnic shelters CR-1 69 69 69 69 Boat ramps maintained CR-1 8 8 8 8 Efficiency Total parks cost per developed acre CR-5 $2,107 $1,924 $2,228 $2,181 Cost of service per citizen CR-5 $15.38 $13.98 $13.54 $13.13 Effectiveness Percentage of available time booked for fairground rental CR-1 49.0% 50.0% 50.0% 50.0%

*20 year maintenance agreement for C54 Canal and CR512 Boat Ramp with St. John’s Water Management not renewed. Staffing Actual Actual Budget Budget Change from


Expenditures


Personal Services $1,610,455 $1,411,229 $1,302,938 $1,287,947 ($14,991) Contractual Services 3,599 75,843 99,000 103,000 4,000 Operating Expenses 238,580 243,625 302,744 273,450 (29,294) Supplies Expense 128,263 122,554 141,985 141,985 0 Other Expenses 28,107 32,286 41,050 41,050 Communications Expense 45 1,000 1,000 1,000 0 Capital Outlay 114,400 52,698 0 0 0 Total Expenditures $2,123,449 $1,939,236 $1,888,717 $1,848,432 ($40,285)


125

HUMAN SERVICES Statement of Function The Indian River County Human Services Department administers a county assistance program aimed at reducing social and economic dependency and providing services to eligible individuals who reside in Indian River County. Assistance is provided for a one time emergency situation in which the applicant documents the ability to meet their economic needs in the subsequent months. Efforts are made to provide the maximum assistance possible to meet the minimum needs and to be consistent with the restoration of health and maintenance of an acceptable standard of living. Services that are provided to those eligible applicants are food, prescription vouchers, indigent cremation, utility bills, rent/mortgage assistance, forensic exams, HCRA and Medicaid. The Human Services “food bank” is used to store donated food that is distributed to individuals and families that have applied for and are waiting for approval of food stamps. Those individuals who are in need of long term assistance are referred to other organizations and agencies that provide assistance. The office screens and conducts verification of eligibility and the county payment responsibility for HCRA (Health Care Responsibility Act). This is a state mandated program that requires a county portion to be paid to the state when a resident seeks treatment at an emergency room outside of the county. There is a specific chart for expenses for each hospital in the state. Medicaid, Hospital and Nursing Home county payments has increased this past year. With the increase in Medicaid participants and the state’s on line billing changes, this has been a time consuming but extremely important eligibility process. Billing for this state mandated program is anticipated to increase again next year as more individuals are losing their jobs and therefore losing their health insurance. Screening for eligibility was completed through June 2013. Beginning July 2013, ACHA began charging a set amount without any eligibility verification. The Indian River County Human Services Department is also the staff office of the Children’s Services Advisory Committee (CSAC). The CSAC conducts the grant RFP application and award process; coordinates meetings for the committee and two sub-committees, monitors agencies, processes all agency Requests for Payment. This year the CSAC funded 19 different programs for 15 agencies. The Human Services Department is also responsible for overseeing the 12 HUD grants for Indian River County through the Treasure Coast Homeless Services Council. These grants provide rental assistance for 207 adults and families. These grants total over $704,595.00 of assistance to those in need of shelter. 2012/2013 Accomplishments • Provided food to over 965 individuals in 796 families by distributing 17,550 pounds of food. • Continued the usage of the “Client Tracking” Program. This provides a faster and more accurate means of

determining the applicant’s eligibility and level of need. • Participated as a member of the Board of Directors for the Treasure Coast Homeless Coalition. • The Children’s Services Advisory Committee was able to provide funding for 19 programs with 15 different

agencies for the children of Indian River County. These programs were crucial to the safety and development of the children of Indian River County.


126

HUMAN SERVICES 2012/2013 Accomplishments (Cont’d) • Active Board member for the Shared Alliance of the Treasure Coast. The primary focus of this committee is to

address the needs of children. • Florida Power and Light has been consistent in providing Indian River County with additional utility assistance

for their customers. This year they gave the County $32,000 which assisted 125 families. 2013/2014 Goals and Objectives • Maximize the number of participants to receive assistance with the budgeted funds. • Children’s Services Advisory Committee funded and will monitor 19 programs and 15 agencies providing

services to the children of Indian River County. • Actively participate on the boards of the Shared Alliance of the Treasure Coast and the Treasure Coast Homeless

Service Council and represent the residents of Indian River County. • Continue to provide the Florida State mandated services to the county residents. • Continue efforts to obtain additional grants for funding to purchase food for county residents. • Continue to work closely with FP&L in order to maximize their funding for the Care To Share program. • Continue to support the Treasure Coast Homeless Council and their efforts to provide rent assistance through the

various Shelter Plus Care grants. Goal link guide located on page 33


Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Families provided transportation assistance HS-1 10 0 0 0 Families provided food dollars HS-1 956 815 1,041 1,000 Families provided prescription dollars HS-4 402 344 254 375 Families provided Rent or Utility assistance HS-4 195 191 174 170 Prescriptions adjudicated using NACo discount prescription card HS-4 8,862 6,808 4,638 5,500

Forensic Exams on children (State Mandated) HS-1 86 100 100 100 Indigent Cremation (State Mandated) HS-1 51 61 56 59 Medicaid – Number of bill reviews HS-3 5,163 5,316 0 0 Efficiency Cost of service per citizen HS-3 $1.93 $1.89 $1.98 $1.96 Realized savings for residents utilizing the NACo discount prescription card HS-3 $102,738 $86,367 $69,306 $75,000

Effectiveness Total amount of families served HS-2 2,672 1,531 1,750 1,550 FP&L Care to Share families served (FP&L’s dollars) HS-2 167 144 125 160


127

HUMAN SERVICES Staffing Actual Actual Budget Budget Change from


Expenditures


Personal Services $38,688 $38,905 $38,318 $38,259 ($59) Contractual Services 208,448 202,159 215,000 215,000 0 Operating Expenses 1,300 512 1,135 1,135 0 Supplies Expense 17,624 20,901 22,150 22,150 0 Total Expenditures $266,060 $262,477 $276,603 $276,544 ($59)


128

AG EXTENSION Statement of Function The Indian River County Cooperative Extension Service provides scientifically-based information for current and pertinent issues that will improve the quality of life for county residents and non-residents. Access of such knowledge is available from the state university system and is provided by trained professionals and volunteers. Development of educational programs takes into consideration changes that affect Indian River County government, its residents, the environment, and natural and human resources. Local Extension education programs are cooperatively funded by the County, the University of Florida, the U.S. Department of Agriculture and other joint cooperators. 2012/2013 Accomplishments • Core educational programs were delivered to the green (landscape maintenance, sod and golf course) industry on

a quarterly basis to help them understand the importance of using practices that reduce fertilizer and pesticide inputs while still creating aesthetically-appealing landscapes that protect the environment.

• Citrus industry was assisted through specific technical training of over 1,500 workers required by Global GAP, thereby ensuring product entry into the foreign citrus market. This allows for the creation and maintenance of thousands of agriculturally-related jobs within the Indian River Citrus area.

• Master Gardeners assisted hundreds of residents find solutions to their landscaping and gardening challenges while assisting them to reduce their dependency on fertilizers, herbicides, insecticides and water usage.

• Youth development involvement increased through 4-H club activities, K-5 speech contests and other science-related topics that taught important and necessary life skills through the process of project completion.

2013/2014 Goals and Objectives • Continue to provide educational programs on a monthly basis to help landscape maintenance professionals

decrease nonpoint source pollution by applying correctly, and reducing the amount of, fertilizers and pesticides into the environment. This is achieved through the state-regulated programs FDEP GI-BMP and FDAC pesticide licensing.

• Continue to provide the citrus industry with information on the latest technological advances via various outreach methodologies in order to keep the industry robust and economically viable for the Treasure Coast.

• Through the Master Gardener Program, continue to assist homeowner clientele solve their landscaping and gardening challenges through environmentally-friendly practices.

• Broaden the 4-H program to include increased enrollment in 4-H school enrichment activities; engage minority communities with culture-specific curriculum; strengthen the leadership program.


129

AG EXTENSION Goal link guide located on page 32


Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload

# of agriculture clientele assisted PE-1 4,265 3,452 3,960 4,356 Days of volunteer service provided PE-1 1,563 1,726 1,875 1,893 # citizens assisted by Environmental Horticulture program PE-1 6,437 7,227 7,532 8,285

# website statistic viewers PE-1 848,274 574,851 589,884 648,872 Efficiency Value of volunteer hours served* PE-2 $260,708 $287,897 $312,750 $315,752 Cost of service per citizen PE-2 $0.68 $0.68 $0.73 $0.76 Effectiveness % increase(decrease) in youth involved in 4-H program PE-1 -18% 18% 14% 10%

% increase (decrease) in agriculture clientele assisted PE-1 -7% -19% 15% 10%

*Corporation for National Community Service shows a value of $20.85 per hour for volunteer time. Staffing Actual Actual Budget Budget Change from

2010/2011 2011/2012 2012/2013 2013/2014 Prior Year Department Total 3 3 3 3 0

Expenditures


Personal Services $86,615 $89,422 $83,825 $88,290 $4,465 Operating Expenses 3,247 3,540 14,600 14,600 0 Supplies Expense 3,476 3,255 3,655 3,655 0 Total Expenditures $93,338 $94,698 $102,080 $106,545 $4,465


130

YOUTH GUIDANCE Statement of Function Youth Guidance is a mentoring and activities program that serves approximately 700 at-risk low-income children from single parent families in K-12th grades in IRC each year. Mission: Youth Guidance is dedicated to enriching the lives of children in need in Indian River County through quality mentoring relationships and engagement in educational, cultural and recreational activities that promote positive development of youth in order to help them achieve their full potential. Youth Guidance is unique in that it is an IRC department, a United Way agency, and a non-profit corporation. Youth Guidance’s function is to run a volunteer program with the goal of matching each disadvantaged child in the program that is in need of friendship and guidance with an adult volunteer mentor. Mentoring has been proven through research studies to be an effective means of improving at-risk children’s lives. Through mentoring, Youth Guidance’s hope is to help break the generational cycles of abuse/neglect, school dropout tendencies, poverty, teen pregnancy, and drug/alcohol use, as well as to help prevent delinquency, improve academic achievement, behavior issues, school attendance and self-esteem, and provide positive role models for children from single parent homes. Nearly all of the children in the program have either been abused or neglected or are experiencing family problems such as the death or incarceration of, or abandonment by, one or both parents. Youth Guidance also provides educational and cultural outings, recreational programs, and helps send needy children to local summer camps to further their goal of assisting the children they serve into becoming well-rounded, productive citizens. Youth Guidance also provides school clothing assistance, Christmas and birthday gifts, awards for good and improved grades, and extracurricular, after school program and college scholarships. All children’s activities and all YG support staff are funded by community donations and fundraisers through our non-profit corporation “Youth Guidance Donation Fund of Indian River County, Inc. (YGDF).” With the resignation of the sole employee funded by the County, on October 16, 2012, the BCC voted to provide a grant to the Youth Guidance in the amount of the approved County portion of the FY 12/13 budget. Beginning with fiscal year 2013/14, Youth Guidance will submit a funding application to the Children’s Services Advisory Committee.


2010/2011 2011/2012 2012/2013 2013/2014 Prior Year Department Total FT 1 1 0 0 (0)

Expenditures


Personal Services $87,620 $80,316 $8,929 $0 ($8,929) Operating Expenses 4,038 0 0 0 0 Supplies Expense 0 0 0 0 0 Total Expenditures $91,658 $80,316 $8,929 $0 ($8,929)


131

PURCHASING Statement of Function The Purchasing division is responsible for small purchase procedures, written and verbal quotations, sealed bids and proposals, annual vendor contracts, and professional service solicitation and review in accordance with Indian River County Code, Chapter 105 and the County Purchasing Manual. The Purchasing Division is responsible for the proper disposal of surplus equipment and real property and also maintains the county vehicle title file. 2012/2013 Accomplishments • Updated Division web page for greater usefulness for both the public and vendors • Modified Purchasing forms and processes to coincide with upgrade to Munis version 10.1, reducing the number

of pages required to be printed, as well as filing space required • Provided training sessions for staff responsible for entering requisitions 2013/2014 Goals and Objectives • Evaluate workflow and methods to improve processes • Improve access to documents and information for internal customers • Continue to work towards reduction in printing/consumption

Goal link guide located on page 31-32


Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Number of purchase orders issued GG-4 1,805 1,852 1,740 1,750 Number of sealed bids or requests for proposals issued GG-4 57 54 45 50

Efficiency Cost per purchase order issued GG-2 $100.92 $93.11 $98.31 $92.80 Average purchase order amount GG-2 $9,907 $10,000 $11,870 $11,500 Cost of service per citizen GG-2 $1.32 $1.24 $1.23 $1.15 Effectiveness % of purchase order processed within 24 hours GG-4 85% 90% 95% 95% Number of bid protests GG-4 1 1 1 1


132

PURCHASING Staffing Actual Actual Budget Budget Change from


Expenditures


Personal Services $172,980 $170,773 $169,138 $160,484 ($8,654) Operating Expenses 2,273 573 858 858 0 Supplies Expense 6,896 1,095 1,055 1,055 0 Total Expenditures $182,149 $172,441 $171,051 $162,397 ($8,654)


133

FACILITIES MANAGEMENT

Statement of Function The Facilities Management Division is responsible for the daily upkeep, operation and overall maintenance of County owned facilities and property to provide a clean and safe working environment for employees and the general public. This involves establishing preventative maintenance tasks and programs, equipment repair; replacement and maintenance and the remodeling and renovations of the facilities. 2012/2013 Accomplishments • Completed design, bidding and project management of IRCSO Crime Scene Project • Provided project management and oversight of IRC Jail Fire Alarm Replacement 2013/2014 Goals and Objectives • Provide project management and oversight for construction of the IRCSO Evidence Storage. • Provide oversight of IRC Administration Building roof evaluation.



Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Total square footage maintained GG-4 550,215 555,215 555,215 555,215 # of facilities and sites maintained GG-4 45 46 46 46 # of formal work orders processed GG-5 2,491 2,939 2,727 3,000 Landscaped grounds maintained (in acres) GG-4 51.5 55.0 55.0 55.0 Efficiency Average cost for custodial services per square foot GG-2 $0.99 $0.99 $0.99 $0.95 Total facilities management per square foot GG-2 $5.29 $5.29 $5.87 $5.84 Cost of service per citizen GG-2 $21.10 $21.18 $23.38 $23.04 Effectiveness % of work orders completed with 24 hours GG-4 96% 97% 97% 96% % of preventative work orders completed GG-4 88.0% 90.0% 90.0% 95.0% Certified as Gold Status Florida Green County GG-5 Yes Yes Yes Yes


134

FACILITIES MANAGEMENT Staffing Actual Actual Budget Budget Change from


Expenditures


Personal Services $1,042,723 $1,004,682 $1,013,873 $1,005,689 ($8,184) Contractual Services 577,644 560,566 782,500 782,500 0 Operating Expenses 1,156,930 1,265,649 1,321730 1,321,730 0 Supplies Expense 108,642 105,272 133,639 133,639 0 Other Expenses 16,534 0 0 0 0 Communications Expense 0 165 1,000 1,000 0 Capital Outlay 9,848 1,600 7,500 0 (7,500) Total Expenditures $2,912,321 $2,937,934 $3,260,242 $3,244,558 ($15,684)


135

OFFICE OF MANAGEMENT AND BUDGET

Statement of Function The Office of Management and Budget’s primary responsibility is to prepare, implement, and evaluate the County’s annual and long-term operating and capital budgets to provide community services and meet community needs by the most cost effective and efficient means possible. The department oversees all funds authorized to ensure the proper and legal utilization of those funds and provides advice and guidance to department and division heads. Duties also include responsibility for the County’s financing (i.e. debt planning and issuance), coordinating and researching issues resulting in the development of County policy and developing recommendations for improvements in fiscal operations and policy planning. 2012/2013 Accomplishments • Received the Distinguished Budget Presentation Award from the Government Finance Officers Association for

2012/2013 Budget Document for the twenty-second consecutive year. • Improvement of performance indicators for all departments to use as an effective management tool. • Reduced budgets to keep millage rates below the rolled-back rate and below legislative mandated caps in all

funds. • Provided a budgetary review session to all departments focusing on major tasks such as line transfers, purchasing

card practices, budget entry, requisitions and change orders. 2013/2014 Goals and Objectives • Continue improving financial health of the organization and maintaining fund balances with a goal of 25% fund

balance in all taxing funds. • Develop innovative procedures and policies, which ensure compliance with applicable regulations, directives and

deadlines while improving efficiency and productivity. • Improve long range financial planning to be included in the annual Budget Document.


136

OFFICE OF MANAGEMENT AND BUDGET Goal link guide located on page 31-32

Performance Indicator Goal Link Actual FY

2010/11 Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload # of requisitions and pay requests reviewed GG-4 6,726 6,700 6,665 6,600 # of change orders processed GG-4 1,477 1,371 1,114 1,100 # of agenda items reviewed GG-4 669 663 660 665 Efficiency Department’s expenditures as a percentage of total County expenses/budget GG-2 0.1230% 0.1137% 0.1138% 0.1198%

Taxing Funds- Fund balance as a percentage of annual budget GG-2 33.3% 45.1% 44.1% 43.3%

Effectiveness % of requisitions processed within 24 hours GG-4 98% 98% 98% 99% % of budget line item transfers processed within 48 hours GG-4 100% 100% 100% 100%

Compliance with State statutory requirements and County fiscal policy GG-3 100% 100% 100% 100%

Receipt of Distinguished Budget Presentation Award from the GFOA GG-4 Yes Yes Yes Yes



Expenditures


Personal Services $298,177 $287,104 $292,920 $297,126 $4,206 Operating Expenses 12,200 7,210 6,670 5,200 (1,470) Supplies Expense 4,080 4,214 5,857 3,257 (2,600) Total Expenditures $314,457 $298,528 $305,447 $305,583 $136


137

FPL GRANT Statement of Function The State Comprehensive Emergency Management Plan identifies Indian River County to be in the Ingestion Pathway Zone (IPZ) of the St. Lucie Nuclear Plant and designates us as a “host county” responsible for receiving, monitoring, and sheltering evacuees in the event of a radiological emergency at the nuclear plant. Federal and state legislation require Florida Power and Light (FPL) to compensate government agencies for all radiological preparedness activities, including planning, training and exercise drills. The Indian River County Radiological Emergency Program receives all of its funding from FPL in support as a Host County of radiological emergency preparedness for the St. Lucie Nuclear Power Plant. The Radiological Emergency Preparedness Analyst is responsible for preparing plans and procedures to prepare, respond, and recover from a radiological event. The Federal Emergency Management Agency (FEMA), under Homeland Security guidelines, requires annual evaluated exercises for risk and host counties. Federal, State and local agencies are participants as evaluators or players. In addition, the Radiological Emergency Preparedness Analyst oversees the County’s 800 MHz Public Safety Trunked Radio System. 2012/2013 Accomplishments • Successful planning and participation in the Federal Emergency Management Agency St. Lucie Nuclear Plant

Radiological Emergency exercise involving a full activation of the Emergency Operations Center (EOC) and partial activation of the Reception Center.

• Developed required documentation for the St. Lucie Nuclear Plant Radiological Emergency exercise in compliance with the Homeland Security Exercise and Evaluation Program (HSEEP).

• Participation in the St. Lucie Nuclear Power Plant quarterly drills and task force meetings. • Completion of update and review process for the County’s REP plan and Standard Operating Guidelines • Participation in the Florida Radiological Emergency Preparedness Continuity Committee • Coordinated required radiological training for emergency workers 2013/2014 Goals and Objectives • Participate as a taskforce member of the St. Lucie Nuclear Radiological Preparedness Program and the Florida

REP Continuity Committee • Participate as a member of the Florida Radiological Emergency Preparedness Continuity Committee • Prepare and Participate in the 2014 St. Lucie Nuclear Power Plant Hostile Action Based Exercise with Counties,

State and Federal agencies • Work with State and Federal agencies through Staff Assistance Visits to provide elements necessary for the St.

Lucie Nuclear Plant- Annual Letter of Certification • Coordinate and participate in necessary radiological emergency preparedness training • Prepare radiological training material for emergency workers


138

FPL GRANT Staffing Actual Actual Budget Budget Change from

2010/2011 2011/2012 2012/2013 2013/2014 Prior Year Department Total FT 1 1 1 1 0 Expenditures


Personal Services $65,068 $50,543 $51,984 $52,564 $580 Contractual Services 0 0 39,263 39,263 0 Operating Expenses 5,167 1,053 5,552 5,552 0 Supplies Expense 5,892 1,507 11,983 3,805 (8,178)0 Communications Expense 0 0 1,000 1,000 0 Capital Outlay 0 1,136 0 0 0 Total Expenditures $76,127 $54,239 $109,782 $102,184 ($7,598)


139

EM BASE GRANT Statement of Function The Emergency Management Preparedness Agreement (EMPA) is provided annually by the State of Florida to provide funding to enhance Emergency Management operations. The funding provided for this account covers the cost of personnel for the development of the Comprehensive Emergency Management Plan (CEMP), nursing home plan reviews, hazardous material planning, etc. The funds are designated to provide assured funds for Emergency Management programs. 2012/2013 Accomplishments • Completed 100% all health care facility plan reviews. • Completed update of Indian River County’s Emergency Plan for Hazardous Materials. • Completed annual pre-registration of 471 applicants for Special Needs shelter. • Updated the Local Mitigation Strategy Project Priority List • Updated the Comprehensive Emergency Management Plan (CEMP) • Conducted public emergency preparedness information for over 200 residents • Became Tsunami Ready in 2012 2013/2014 Goals and Objectives • Update the Comprehensive Emergency Management Plan (CEMP). • Conduct hazardous analysis of commercial business as required by grant. • Continue disaster plan reviews of advanced care medical facilities and residential care facilities. • Continue adequate registration and public education of Special Need evacuees. • Participate in conferences and workshops that promote growth in emergency management. • Continue supporting and maintaining the local mitigation strategy through participation in the Local Mitigation

Strategy planning process.


140

EM BASE GRANT Goal link guide located on page 31


Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Emergency Management training events PS-1 50 94 75 75 Updates to Local Emergency Management Plans PS-1 8 11 9 10 Health Care facility plan review PS-3 33 38 46 46 EMPA Scope of work objectives & capabilities PS-3 30 22 22 22 HAZMAT site visits (contractual) PS-3 11 10 10 10 Community outreach (est. participants) PS-4 2,420 3,570 3,900 4,000 Effectiveness Compliance with state & federal exercise requirements PS-3 100% 100% 100% 100%

Update of Hazardous Materials Plan PS-1 100% 100% 100% 100% Update of 5- year CEMP PS-1 75% 100% 25% 50% New disaster plan implementation

• Post Disaster Redevelopment Plan • Disaster Housing Initiative

PS-1 20% 50% 100% 25%

County-Wide Disaster Feeding Plan PS-4 N/A N/A 75% 100% Staffing Actual Actual Budget Budget Change from



001-238 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year Personal Services $80,584 $78,071 $78,482 $79,220 $738 Operating Expenses 8,836 2,193 2,968 2,468 (500) Supplies Expense 5,901 3,196 24,356 3,405 (20,951)) Capital Outlay 0 18,722 0 0 0) Total Expenditures $95,321 $102,183 $105,806 $85,093 ($20,713)


141

COMPUTER SERVICES Statement of Function Computer Services functions as the administrator of the County's various computer systems, servers, and networks. This department’s responsibilities include maintaining, upgrading, and installing all computer equipment for each of the County’s departments, as well as developing networks and servers on which they operate. Computer Services also operates and maintains the County’s family of websites. Which include www.ircgov.com, www.ircrec.com, www.irces.com, www.ircwaste.com, www.ircutilities.com, www.irccdd.com, www.ircmpo.com, www.golineirt.com, www.goshootingirc, www.sandridgegc.com, and the lifeguard website www.juniorguards.org. The department has the task of upgrading and improving upon the County’s Internet presence in an effort to provide better accessibility to information for the residents of Indian River County. Computer Services has been moved from the General Fund to the Internal Services Fund- 505-241 effective FY 13/14 Staffing Actual Actual Budget Budget Change from

2010/2011 2011/2012 2012/2013 2013/2014 Prior Year Department Total FT 5 5 5 0 (5)

Expenditures


Personal Services $377,015 $364,384 $366,651 $0 ($366,651) Contractual Services 15,000 15,000 15,030 0 (15,030) Operating Expenses 27,481 25,748 13,659 246,006 232,347 Supplies Expense 91,998 118,923 189,088 0 (189,088) Capital Outlay 33,811 7,532 119,188 0 (119,188) Total Expenditures $545,305 $531,587 $703,616 $246,006 ($457,610)

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142

INSURANCE PREMIUMS Statement of Function This department is used to account for the General Fund’s share of the County’s general liability and other insurance premiums. These premiums are paid to the County’s Risk Management Self-Insurance Fund to cover insured losses throughout the year. Expenditures


Operating Expenses $194,618 $280,249 $283,218 $283,218 $0 Total Expenditures $194,618 $280,249 $283,218 $283,218 $0


143

ANIMAL CONTROL Statement of Function The Animal Control division's function is to enforce the local regulations regarding the possession, ownership, care and custody of domestic animals within Indian River County in order to ensure public safety and assist in prevention of animal cruelty. Its duties include receiving, capturing, and impounding any domestic animal running or roaming at large, maintaining an animal licensing program and ascertaining adherence to animal vaccination laws. 2012/2013 Accomplishments • Continued to update the pet disaster information database in conjunction with the Humane Society of Vero

Beach, Sheriff’s Department Ranch & Grove unit and Emergency Management. • Continued to provide outside sources for purchases of animal licenses. • Continued to work on reducing the number of feral and abused animals in the county. • Continued to work with other agencies and promote a safe pet friendly shelter. 2013/2014 Goals and Objectives • Continue to update County animal control ordinances. • Work with outside agencies throughout Indian River County to minimize Animal Cruelty in Indian River County

and reduce overlapping services, so that the most efficient delivery of resources is achieved. • Continue to strive to educate the public on the importance of responsible pet ownership. • Continue to communicate with veterinarian facilities and streamline the licensing process to be more efficient for

the public. Goal link guide located on page 33


Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Citations issued HS-2 488 432 415 450 Warnings issued HS-2 942 1,065 1,121 1,100 Bites investigated HS-2 279 214 265 250 Animals handled HS-2 10,983 9,463 10,604 10,000 Officer response calls HS-2 8,053 8,667 8,739 8,500 Licenses sold HS-2 9,915 10,512 8,917 9,500 Efficiency Total Animal Control costs per animal handled HS-3 $44.05 $49.17 $47.72 $48.04 # of responses answered per enforcement officer HS-3 1,610.6 1,733.4 1,783.4 1,700.0 Average response time per call met in goal time HS-2 90.1% 91.0% 85.09% 87% Effectiveness Percentage of Certified Officers HS-2 100% 100% 100% 100% Pre-dangerous/Dangerous dog cases HS-2 11 3 14 12


144

ANIMAL CONTROL Staffing Actual Actual Budget Budget Change from



001-250 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year Personal Services $398,908 $383,104 $387,709 $388,056 $347 Contractual Services 16,317 13,062 11,776 11,776 0 Operating Expenses 26,642 26,503 30,020 32,470 2,450 Supplies Expense 41,275 41,562 54,290 47,110 (7,180) Communications Expense 601 559 1,000 1,000 0 Capital Outlay 0 517 21,195 0 (21,195) Total Expenditures $483,743 $465,307 $505,990 $480,412 ($25,578)


145

MAILROOM AND SWITCHBOARD Statement of Function The purpose of this division is to centralize mailroom and copying functions for cost efficiency and effectiveness and also to provide switchboard services to better serve the public by providing direction and information regarding County departments and services.

2012/2013 Accomplishments • Mailroom staff worked with staff members from various Departments resulting in cost savings on the County’s

copying demands. • Staff continued to collect general contact information that increased the ability to provide public information

assistance through switchboard. • Maintained timely processing in the distribution of incoming postal items and all inter-office departmental

deliveries. The collection and processing of outgoing USPS mail. • Staff effectively handled receipt of daily parcel deliveries, and the successful coordination of the distribution of

all parcels received through Shipping and Receiving warehouse. 2013/2014 Goals and Objectives • Replacement of black/white Xerox 4110 copier to accelerate productivity with more energy efficient equipment.

This machine was purchased in 2005 and has made over ten million prints. • Negotiations are in process to lease a more efficient color copier to replace the color Xerox 3545 machine that is

no longer feasible to operate. Goal link guide located on page 31-32


Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Total pieces of outgoing mail processed GG-4 109,319 96,800 88,664 87,778 Number of copies made GG-4 1,104,907 1,107,764 1,117,500 1,128,675 Number of facsimiles sent/received GG-4 331 368 340 351 Efficiency Pieces of outgoing mail processed per FTE GG-4 54,660 96,800 88,664 87,778 Cost of service per citizen GG-2 $2.35 $1.93 $2.27 $2.23 Effectiveness Requested copies processed within 24 hours GG-4 100% 100% 100% 100%


146

MAILROOM AND SWITCHBOARD




001-251 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year Personal Services $95,609 $59,541 $59,959 $57,887 ($2,072) Operating Expenses 179,904 155,059 196,756 195,960 (796) Supplies Expense 4,157 4,921 9,500 9,500 0 Communications Expense 45,166 48,513 50,142 50,142 0 Total Expenditures $324,836 $268,034 $316,357 $313,489 ($2,868)


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ENVIRONMENTAL CONTROL BOARD Statement of Function The Indian River County Environmental Control Board was created through State legislation (the “Indian River County Environmental Control Act”). The members of the Board of County Commissioners also act as the Environmental Control Board (ECB). Responsibilities of the ECB include appointing an Environmental Control Officer and a five-member Hearing Board. The duties and powers of the Control Officer include enforcing the provisions of the act and County ordinances, conducting investigations and recommending legal proceedings to abate violations and cooperate with industry, governments, and agencies in accomplishing effective environmental control. The Hearing Board consists of a State licensed attorney, a medical doctor, an engineer, and two citizens not holding elective office. The Hearing Board hears appeals of decisions of the Environmental Control Officer, conducts due process hearings into the merits of alleged violations, and issues injunctive orders to violators. Expenditures


Contractual Services $15,093 $14,750 $15,103 $15,103 $0 Operating Expenses 1,900 1,900 1,900 1,900 0 Other Expenses 80 44 70 70 0 Total Expenditures $17,073 $16,694 $17,073 $17,073 $0


148

CLERK OF CIRCUIT COURT Statement of Function The Clerk of the Circuit Court is a separately elected Constitutional Officer of the County. The Clerk also acts as the Clerk to the Board of County Commissioners. As Clerk of the Court, areas of support for the Judicial functions within the County include the Civil Division, Family Services, Felony Division, Jury Administration, Juvenile and Recording Divisions. Departments under the Clerk to the Board function include Finance, Information Systems and BCC recording. Services provided encompass accounting and auditing services, disbursements on contracts and purchases, investment of funds for the Clerk and the Board, information systems support (hardware and software) for court and accounting services and maintaining the “Official Records” for the Board. The Clerk’s budget, included in the County’s General Fund, is that portion of the operations not covered by fees charged for public services. Once the budget is approved, the Constitutional Office acts as a separate entity, setting its own policies and procedures, employee hiring and line item budget management. Personal Services expenditures represent workers compensation and/or unemployment compensation costs paid directly by the County. Staffing Actual Actual Budget Budget Change from CLERK OF THE CIRCUIT COURT 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year

Total FT 14 14 14 13 (1)


001-300 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year Personal Services $22,912 $27,040 $28,256 $25,608 ($2,648) Transfer to Constitutional 663,081 926,877 899,633 902,281 2,648 Total Expenditures $685,993 $953,917 $927,889 $927,889 $0


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TAX COLLECTOR Statement of Function The Tax Collector is a separately elected Constitutional Officer of the County. The Office's budget is approved by the State Department of Revenue. Fee charges to the County's various taxing authorities are based on a legislated percentage of taxes collected for each authority. The County General Fund also includes collection fees for the Indian River County School District, under State law. T he Office’s primary responsibilities are as an agent of state government. As an agent of Highway Safety and Motor Vehicles, the office administers titling and registration for vehicles and vessels. It issues hunting and fishing licenses as agent for Game and Fish Commission. In collecting sales tax on vehicle and vessel sales, the office is an agent for the Department of Revenue. The collection, investing and distribution of real and tangible taxes and the subsequent activities to collect delinquent taxes are as an agent of local and state government as is the collection of occupational license tax. During FY 2009/10, the office also began implementing limited driver license services in their three offices. As of FY 2010/11, they have provided full driver license services, including exams and road tests. The Tax Collector’s Office is operated as a separate entity setting its own policies and procedures, employee hiring and line item budget management. Personal Services expenditures represent workers compensation costs paid directly by the County. Staffing Actual Actual Budget Budget Change from TAX COLLECTOR 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year

Total FT 44 44 44 44 0


001-400 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year Personal Services $63,078 $63,080 $65,040 $65,040 $0 Operating Expenses 15,816 16,816 20,000 20,000 0 Transfer to Constitutional 1,099,582 1,070,413 1,180,064 1,180,064 0 Total Expenditures $1,178,476 $1,150,308 $1,265,104 $1,265,104 $0


150

PROPERTY APPRAISER Statement of Function The Property Appraiser is a separately elected Constitutional Officer of the County. The Office's budget is approved by the State Department of Revenue and allocated amongst the various taxing authorities within Indian River County. The County's General Fund covers 77.2% of the Property Appraiser's total budget for the 2013/2014 fiscal year. Florida law requires the Board of County Commissioners to pay for the municipalities’ and school board's cost of the Property Appraiser's budget. This Office is responsible for determining the value of all property within the County, maintaining certain records connected with that responsibility and determining the tax on taxable property after taxes have been levied. T he Property Appraiser Office is operated as a separate entity, setting its own policies and procedures, employee hiring and line item budget management. Personal Services expenditures represent workers compensation and/or unemployment costs paid directly by the County. General Operating Expenses are postage costs associated with Truth-in-Millage (TRIM) notice mailings. Staffing Actual Actual Budget Budget Change from PROPERTY APPRAISER 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year

Total FT 36 35 35 36 1

Expenditures


Personal Services $65,033 $76,039 $76,705 $78,588 $1,883 Operating Expenses 51,088 54,436 56,000 56,000 0 Transfer to Constitutional 2,182,365 2,029,892 2,088,065 2,405,718 317,653 Total Expenditures $2,298,486 $2,160,367 $2,220,770 $2,540,306 $319,536


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SHERIFF’S DEPARTMENT Statement of Function The Sheriff is a separately elected Constitutional Officer of the County. The Office's overall budget is in the General Fund. Functions under the Sheriff include Corrections, Court Services and Law Enforcement. Revenue is received from the County M.S.T.U. to offset a portion of the Law Enforcement budget. The Corrections division operates the County detention facility, which involves inmate housing, medical services, food services, and prisoner transportation. The Court Services area provides bailiffs, courtroom security and general jury/judicial protective services to the County courts. Some of the services under the Law Enforcement segment include uniformed road patrol, criminal investigations, crime scene investigations, the K-9 function, the ranch and grove function, the Community Policing Enforcement (C.O.P.E.) Unit, the Multi-Agency Crime Enforcement (M.A.C.E.) Unit and the E911 Communications Center. The Sheriff’s Office is operated as a separate entity setting its own policies and procedures, employee hiring and line item budget management. Personal Services expenditures represent workers compensation paid directly by the county. Staffing Actual Actual Budget Budget Change from SHERIFF 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year Corrections FT 207 163 163 163 0 Court Services FT 23 20 20 20 0 Law Enforcement FT 301 303 303 303 0

Total FT 531 486 486 486 0 Expenditures


Personal Services $1,546,083 $1,593,785 $1,590,687 1,590,267 ($420) Contractual Services 776,314 852,387 900,000 900,000 0 Transfer to Constitutional 38,462,210 36,881,871 35,464,239 37,239,977 1,775,738 Total Expenditures $40,784,607 39,328,043 $37,954,926 $39,730,244 $1,775,318


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SUPERVISOR OF ELECTIONS Statement of Function The Supervisor of Elections is a separately elected Constitutional Officer of the County. The Office's overall budget is included in the General Fund. This Office administers elections and maintains voter registration records and statistics ensuring compliance with the federally mandated National Voter Registration Act. A dministering of elections includes, but is not limited to, coordinating and training poll workers, setting up precinct polling places, ballot printing and providing voting booths needed to comply with minimum standards per Florida statutes. The Office is operated as a separate entity setting its own policies and procedures, employee hiring and line item budget management. Personal Services expenditures represent workers compensation and/or unemployment compensation costs paid directly by the County. Staffing Actual Actual Budget Budget Change from SUPERVISOR OF ELECTIONS 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year

Total 6 6 7 7 8 1 Expenditures


Personal Services $11,423 $14,081 $14,232 $16,144 $1,912 Transfer to Constitutional 966,730 1,116,716 1,028,758 1,079,536 50,778 Total Expenditures $978,153 $1,130,799 $1,042,990 $1,095,680 $52,690


153

CIRCUIT COURT Statement of Function Circuit Court judges and their judicial assistants are employees of the State. However, under State law, unless the State shall pay such expenses, the County is responsible for all reasonable salaries of secretaries and assistants of the Circuit and County Court and all reasonable expenses of the Circuit and County Court judges. This department includes actual Circuit Court costs such as legal and medical services, witness fees and appeal fees. Also, the County’s proportionate share of the Circuit Court Administrator’s costs is budgeted in this department. Expenditures


Contractual Services $39,214 $2,121 $15,639 $17,256 $1,617 Supplies Expense 1,035 0 1,495 9,060 7,565 Other Expenses 8,450 0 0 0 0 Total Expenditures $48,699 $2,121 $17,134 $26,316 $9,182


154

STATE AGENCIES, NON-PROFIT AND QUASI-NON-PROFIT ORGANIZATIONS

Actual Actual Budget Budget Change from Dept. Agency 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year 106 New Horizons of the Treasure Coast $303,328 $303,328 $273,754 $273,754 $0 106 State Health Department 612,282 580,056 534,521 534,521 0 110 Department of Juvenile Justice 526,981 539,539 550,108 627,648 77,540 110 Treasure Coast Reg. Planning Council 58,163 58,163 58,163 58,163 0 901 Guardian ad Litem 33,545 2,015 11,075 12,554 1,479 903 State Attorney 22,520 21,575 30,950 26,170 (4,780) 903 Victim’s Assistance Program 48,375 54,788 53,144 53,144 0 904 Public Defender 3,526 3,599 4,654 4,133 (521) 907 Medical Examiner 313,616 295,512 283,817 275,689 (8,128)

Subtotal State Agencies 1,922,336 1,858,575 1,800,186 1,865,776 (65,590) 128 Children’s Services* 685,357 648,451 696,226 623,890 (72,336) 110 IRC Mental Health Walk-in Clinic 0 27,500 26,125 20,000 (6,125) 110 Cultural Council of IRC 36,409 0 0 0 0 `110 211 Crisis Helpline 5,000 0 5,000 7,000 2,000

Subtotal Non Profits 726,766 675,951 727,351 650,890 (76,461) 110 Community Transportation Coord. 3,173,726 2,910,216 1,970,014 620,468 (1,349,546) 110 Economic Development Division 119,332 137,294 139,898 139,898 0 110 Local Jobs Grants 15,107 130,441 89,667 0 (89,667) 110 Gifford Youth Activity Center 143,277 90,038 85,536 85,536 0 110 Humane Society 407,025 304,800 395,547 395,547 0 110 Progressive Civic League of Gifford 13,500 12,825 12,185 12,185 0 110 Treasure Coast Homeless Serv. Council 16,073 15,270 15,270 15,270 0 110 Harvest Food & Outreach Center 0 0 0 4,000 4,000

Subtotal Quasi-Non Profits 3,888,040 3,600,884 2,708,117 1,272,904 (1,435,213) Total State Agencies, Non Profits

and Quasi-Non Profits $6,537,142 $6,135,410 $5,235,654 $3,789,570 ($1,446,084)

* Please see Children’s Services funding detail on the following page.


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CHILDREN’S SERVICES

Actual Actual Budget Budget Change from Agency 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year

Big Brothers, Big Sisters – Children of Prisoners $12,344 $15,000 $15,000 $15,000 $0 Boys & Girls Clubs - Fellsmere 19,751 14,813 14,000 10,000 (4,000) Boys & Girls Clubs - South County 12,344 14,813 14,000 10,000 (4,000) Boys & Girls Clubs - Sebastian 12,344 14,813 14,000 10,000 (4,000) Catholic Charities-Samaritan Center 26,664 26,664 26,664 26,000 (664) CCCR - Children In Centers 182,699 182,699 182,699 170,000 (12,699) CCCR - Psychological Support 0 4,150 5,925 5,925 0 Dasie Hope Center 55,303 40,000 30,000 25,000 (5,000) Early Learning Coalition 8,888 0 0 7,500 7,500 Exchange Club Castle - Safe Families 36,540 36,540 56,540 56,402 (138) GYAC - Youth & Family Guidance 27,158 27,158 28,158 28,158 0 Healthy Start - Healthy Families 35,552 35,552 0 0 0 Healthy Start - TLC Newborn 13,332 13,332 0 0 0 Hibiscus House Inc. 0 0 10,000 10,000 0 Homeless Assistance Center 9,876 13,512 20,499 20,500 1 Jr. League – Whole Child Connection 12,344 10,000 0 10,000 10,000 Mental Health Services Programs 14,813 0 0 0 0 Redland Christian Migrant Assoc. 24,689 24,689 24,689 24,689 0 Substance Abuse Council - Life Skills 62,216 62,216 67,216 67,216 0 Substance Abuse Council - Right Choice 107,645 102,000 107,000 100,000 (7,000) United for Families - Foster Parent Retention 10,855 10,500 7,500 0 (7,500) Youth Guidance 0 0 72,336 7,500 (64,836) LRN Alliance-Ready for Kindergarten 0 0 0 20,000 20,000 Total Children’s Services $685,357 $648,451 $696,226 $623,890 ($72,336)


156

STATE AGENCIES, NON-PROFIT ORGANIZATIONS, CHILDREN’S SERVICES AND QUASI-NON-PROFIT ORGANIZATIONS

STATE AGENCIES New Horizons of the Treasure Coast - is a State-contracted facility providing substance abuse and mental health service programs. Pursuant to Florida Statutes Chapter 394, the Department of Children and Family Services was appointed to coordinate a statewide system of comprehensive, coordinated alcohol, drug abuse and mental health services. The Department of Children and Family Services is authorized to contract with local organizations to establish and operate programs to provide these services. Under the statute, contracted costs for community alcohol and mental health services, with specified exemptions, require local participation on a 75-to-25 state-to-local ratio. State Health Department - is the Indian River County Public Health Unit. Under Florida Statutes, Chapter 154, a contractual agreement between the County and the State is required to establish and maintain a full-time public health unit. Three areas of service are provided - environmental health, communicable disease control and primary care for those unable to obtain such services due to lack of income or other barriers beyond their control. Department of Juvenile Justice - is the Indian River County and State Juvenile Detention Cost Share Project. Under Florida Statutes, Section 985.2155, each county shall pay the costs of providing detention care, exclusive of the costs of any preadjudicatory nonmedical, educational or therapeutic services for juveniles for the period of time prior to final court disposition. Treasure Coast Regional Planning Council - was created under the Florida Regional Planning Council Act (State Statute Chapter 186.501). Regional planning councils were created primarily to establish a common system for area-wide coordination and cooperative activities of federal, state and local governments and to enhance the ability and opportunity of local governments to resolve issues and problems transcending their individual boundaries. Regional transportation policy and associated land development coordination are examples of such planning issues. Besides local government voting members, the council includes nonvoting representatives from the appropriate water management district, the Department of Transportation, the Department of Environmental Protection, and the Department of Commerce. Indian River County participates in an interlocal agreement whereby operating costs of the council are shared with Palm Beach, Martin, and St. Lucie counties based on a per capita assessment. Funding by the County governments involved is required pursuant to Chapter 163.02 of the Florida Statutes. Guardian ad Litem – Under Florida Statutes Chapter 29.008, counties are required by Article V of the State Constitution to fund the cost of various services such as staffing costs, communications services and cost of lease, maintenance, utilities and security of facilities for the guardian ad litem program. A Guardian ad Litem is a volunteer appointed by the court to protect the rights and advocate the best interests of a child involved in a court proceeding. Victim’s Assistance Program - is under the Victim Service Program of the State Attorney’s Office. Staffing costs (director, victim advocates and secretarial support), telephone costs and staff mileage reimbursement for this division are shared by Indian River, St. Lucie, Martin and Okeechobee Counties. State Attorney - is elected for each judicial circuit. The office’s responsibilities include appearing in the circuit and County courts within its judicial circuit and prosecuting or defending on behalf of the State all suits, applications, or motions, civil or criminal, in which the State is a party. Other duties involve attending grand jury sessions when required, summoning and examining witnesses for the State and assisting the State Attorney General on appeals from its respective circuit to the Supreme Court. Pursuant to Florida Statute 27.34, the County shall provide this office with office space, utilities, telephone services, custodial services, library services, transportation services and communications services. Indian River County provides its share of these costs along with the other counties within the 19th Judicial Circuit.


157

STATE AGENCIES (Cont’d) Public Defender - is an elected position. This office is mandated by law to handle the defense of all persons declared indigent by the court and charged with a criminal offense. Pursuant to Florida Statute 27.54, the County shall provide this office with office space, utilities, telephone services, custodial services, library services, transportation services, communications services and payment of pretrial costs. Indian River County provides its share of these costs along with the other counties of the 19th Judicial Circuit. Medical Examiner - is appointed by the Governor for each medical examiner district established by a State Medical Examiners Commission. Per State law, the medical examiner shall determine the cause of death under specified circumstances and shall make or have performed such examinations, investigations, and autopsies, as the examiner shall deem necessary. Per Fla. Statute Chapter 406.08, fees, salaries and expenses of this office are to be paid by the County. Indian River County is part of the Medical Examiner Florida District 19, which also covers St. Lucie, Martin and Okeechobee counties. The cost of the district’s examiner is shared by the four counties. NON-PROFIT ORGANIZATIONS Mental Health Association – Walk-in Center – Provides immediate access to professional mental health services for Indian River County residents in need of crisis intervention, diagnostic assessment, counseling and therapy, psychiatry, medications, case management, referrals, family support and education. 211 Palm Beach/Treasure Coast, Inc. – Provides 24 hour per day/7 day per week information, assessment and referral services, as well as crisis intervention, suicide prevention and telephone counseling services toll free to individuals, families and children in Indian River County. Harvest Food & Outreach Center – Job Preparedness Program – Provides essential employability and job retention skills training to clients to increase the client’s ability to explore employment opportunities, attain employment and maintain employment for extended periods. CHILDREN’S SERVICES Children’s Services Advisory Committee - is an advisory board to the County Commissioners, which is comprised of major stakeholders in children’s issues. The network evaluates the needs of children in the community, and recommends priorities for funding by the BCC. Big Brothers/Big Sisters of Indian River County – Children of Prisoners to Children of Promise - A community based program that will help to fund one-to-one mentoring for children whose family member(s) are incarcerated in state or federal prison, and builds and strengthens families with the help of caring adult volunteers who become mentors and role models. Boys & Girls Club of Indian River County – Fellsmere Branch - Programs that provide a wide range of supervised recreational activities and delinquency prevention services for children and youth of all ages and backgrounds, but particularly for disadvantaged youth, through membership in boys and/or girls clubs. Boys & Girls Club of Indian River County – South County - Programs that provide a wide range of supervised recreational activities and delinquency prevention services for children and youth of all ages and backgrounds, but particularly for disadvantaged youth, through membership in boys and/or girls clubs.


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CHILDREN’S SERVICES (Cont’d) Boys & Girls Club of Indian River County – Sebastian - Programs that provide a wide range of supervised recreational activities and delinquency prevention services for children and youth of all ages and backgrounds, but particularly for disadvantaged youth, through membership in boys and/or girls clubs. This program will serve children in the Sebastian area. Catholic Charities – Samaritan Center - Programs that provide a temporary place to stay for people who have no permanent housing. This program is eligible to a family unit consisting of at least one adult with at least one child (age 0-17) or pregnant female 18 years or older. CCCR Community Child Care Resources, Inc. – Children in Centers - Offers programs that underwrite the cost of child care in public and private child care centers for low-income families in situations where the parent(s) are working, in school or in training programs. Also offers classes for parents and/or for parents and their children that focus on developmental stages of maturation from infancy through adolescence and child rearing problems that arise with each stage. CCCR Community Child Care Resources, Inc. – Psychological Support - Offers programs that provide a wide variety of therapeutic interventions for parents who are experiencing emotional difficulties or conflicts concerning their role as parents. Dasie Bridgewater Hope Center – Program designed to help educate and ensure the safety of youngsters who normally would have to stay unsupervised in their homes after school or throughout the day because their parents are working and childcare is unavailable. Early Learning Coalition- Program designed to provide affordable and accessible quality early childcare and education to eligible children ages birth-8 and to support family skill building. Exchange Club Castle – Safe Families - Offers programs that teach skills that enable parents to deal constructively and consistently with a broad spectrum of child rearing problems which may include sibling rivalry; school behavior and performance; poor self-esteem; drug use; and a wide range of negative, acting-out behaviors. This intensive program serves at-risk children (0-18 yrs.) who live in family situations that could lead to long-term problems. Gifford Youth Activities Center – Youth and Family Guidance Program - Provides on-site counseling services to at-risk students and their families for the purpose of addressing emotional, behavioral, and academic problems that may impede on the academic success of the students they serve. Hibiscus Children’s Center – Pathways to Independence Program - A youth development program that enriches a child’s learning environment by developing life skills and job readiness training as well as teaches healthy social behaviors, positive self-esteem, reduces dropouts and substance abuse prevention. Homeless Family Center, Inc. – Child Health and Education – This program provides basic needs and case management to solve barriers to employment and permanent housing to homeless families with children in Indian River County. Jr. League-Whole Child Connection- The Whole Child web system matches family needs to providers with appropriate services. Families will develop and implement a holistic plan to meet their needs and select and contact providers. Providers will deliver services to the family and the Whole Child system tracks the outcomes.


159

CHILDREN’S SERVICES (Cont’d) Learning Alliance - Ready for Kindergarten- This program will teach parents and childcare providers how best to interact with their children to give them the reading, math, and social/emotional skills they will need to succeed in kindergarten. Redland Christian Migrant Association – This program provides substitute parental care for children during some portion of a twenty-four hour day by providing high quality child care and comprehensive services to families in need in four child development centers in Indian Rive County. Substance Abuse Council of Indian River County – Life Skills - Offers a three-year primary prevention program designed to be delivered in the school classrooms that targets individuals that have not yet developed drug use problems. The program teaches general self-management skills, social skills and information specifically related to drug use. Substance Abuse Council of Indian River County – Redirect (Right Choice) Program - Offers a program that provides individual, group or family therapy for individuals who abuse substances of any kind and/or for their families to help them better understand the nature of their physical and/or psychological dependency or impairment and to support their efforts to recover. Youth Guidance - Mentoring and Activities Program - Provides positive caring adult role models and mentors for at-risk youth in kindergarten through 12th grades. Enrolled children are from low-income, single-parent households throughout Indian River County. QUASI-NON-PROFIT ORGANIZATIONS (1) Community Transportation Coordinator (CTC) - is a County designated coordinator for transportation. County funding is used for grant matches for operational and capital expenses of the Community Coach public transportation program. The CTC coordinates and provides fixed route and demand response transportation services throughout the County. Currently the IRC Council on Aging is the designated transportation coordinator. Economic Development Division - is part of the Vero Beach - Indian River County Chamber of Commerce. This division is a countywide economic / business development and retention program. County dollars are applied to staffing costs (director and administrative assistant) and operating expenses, including marketing expenditures. One half of staffing costs comes from private investment. Gifford Youth Activity Center – was constructed as a multi-purpose community center, and provides programs and activities to develop youth into responsible productive adults. Goals of the center are to increase graduation rates, post secondary education, and the number of graduates entering the workplace prepared for highly skilled jobs. Funding will support the activities of the Center. Humane Society - of Vero Beach is contracted by the County to provide animal shelter services in accordance with State law and the County Animal Control Ordinance. The Humane Society is authorized to issue animal licenses and works closely with the County’s Animal Control division. Payment is based on a per animal rate scale. Gifford Progressive Civic League – uses county monies for the maintenance and operational expense of the Gifford Community Center. The Center is used for adult literacy classes, parent workshops, anti-drug programs and other community-related programs.


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QUASI-NON-PROFIT ORGANIZATIONS (Cont’d) (1) Treasure Coast Homeless Services Council, Inc. – is the lead agency for a HUD funded Continuum of Care Strategic Planning Group. The Council will operate a transitional housing program, which will take families from homelessness to community viability and permanent housing. (1) Quasi-non-profit organizations are designated as such because they provide services the County would have to provide directly if these organizations did not exist.

MUNICIPAL SERVICE

TAXING UNIT

2013/2014 Budget M.S.T.U. Detail

161

MUNICIPAL SERVICE TAXING UNIT The Municipal Service Taxing Unit (M.S.T.U.) covers all expenditures related to the unincorporated areas of the County. Major sources of financing are ad valorem (property) taxes and the utility franchise tax as shown in the graph below. Services provided from the M.S.T.U. include countywide recreation facilities, community development, County planning, code enforcement, conservation lands management, and telecommunications. A portion of the Sheriff’s law enforcement expenditures are paid for by a transfer to the General Fund, as well (see chart on next page).

Similar to the General Fund, most increases/decreases in M.S.T.U. expenditures are borne by the (property) taxpayers of Indian River County. Most M.S.T.U. fund revenues are projected to increase slightly for Fiscal Year 2013/14.


162

As shown in the graph above, Fund Transfer Out constitutes the largest expenditure category for the M.S.T.U. (77.2% of total expenses). This amount consists of a transfer to the General Fund for 65.5% of the law enforcement budget of the Sheriff’s Department, and a transfer to the Transportation Fund. The second largest portion of the M.S.T.U. budget is Culture/Recreation- 12.2%, which funds the County Recreation Department. This is the eleventh full year that the M.S.T.U. has funded this 100%, in past years funding was shared by the M.S.T.U. and the General Fund.


163

MUNICIPAL SERVICE TAXING UNIT REVENUE


Ad Valorem Taxes $8,145,319 $7,432,228 $7,503,512 $7,584,031 $80,519 Franchise Fees 9,844,650 9,746,410 9,770,000 9,755,000 (15,000) Occupational Licenses 176,963 179,041 175,000 177,500 2,500 Building Permits 151,109 149,924 151,000 163,000 12,000 State Grants 19,875 19,909 15,000 15,000 0 State Shared Revenues 4,753,386 4,876,460 4,857,739 5,506,598 648,859 Culture/Recreation Revenues 837,218 809,565 726,700 727,200 500 Other Charges for Services 55,221 0 32,500 25,000 (7,500) Violation of Local Ordinances 231,980 105,247 80,000 95,000 15,000 Interest 112,552 59,849 77,500 75,000 (2,500) Other Miscellaneous Revenue 83,993 1,095,766 36,236 37,298 1,062 Non Operating Sources 0 0 1,041,315 781,969 (259,346) Total MSTU Revenue $24,412,268 $24,474,397 $24,466,502 $24,942,596 $476,094

MUNICIPAL SERVICE TAXING UNIT EXPENSE BY DEPARTMENT

Actual Actual Budget Budget Change from Dept Department Name 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year 104 North County Aquatic Center $735,834 $733,654 $739,974 $729,231 ($10,743) 105 Gifford Aquatic Center 245,669 233,991 257,140 252,643 (4,497) 108 Recreation 953,521 792,757 884,178 856,256 (27,922) 116 Ocean Rescue 694,099 725,763 704,764 734,253 29,489 161 Shooting Range 360,278 359,805 403,265 381,051 (22,214) 199 Reserves-B.C.C. 19,921,737 19,099,071 19,634,798 20,394,311 759,513 204 Planning And Development 212,948 205,469 208,431 204,947 (3,484) 205 County Planning 798,411 824,225 834,889 833,003 (1,886) 207 Env. Planning/Code Enforce. 416,752 334,463 303,022 299,400 (3,622) 210 Parks 80,963 77,386 228,729 82,023 (146,706) 214 Roads And Bridges 96,081 50,194 80,497 0 (80,497) 234 Telecommunications 113,779 106,834 106,815 95,478 (11,337) 400 Tax Collector 56,813 54,061 80,000 80,000 0

Total M.S.T.U. Expenses $24,686,886 $23,597,673 $24,466,502 $24,942,596 $476,094


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ORGANIZATION CHART OF DEPARTMENTS FUNDED BY MUNICIPAL SERVICE TAXING UNIT

Partial Funding from M.S.T.U. Funding from other sources


Sheriff County Administrator

Tax Collector


General Services

Parks Division Conservation

Lands Program

Recreation

Shooting Range

Telecommunications


Director


County Planning

Environmental Planning & Code

Enforcement

Public Works Director


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RECREATION Statement of Function The Indian River County Recreation Department provides, operates and publicizes recreational programs and facilities for the use of County residents and visitors of all age groups. It also provides trained, certified water safety personnel at County beaches and aquatic facilities. Funding for the various programs and administrative costs come solely from the County’s M.S.T.U. fund. This department accounts for the cost of programs directed at residents living in the unincorporated areas of the County. 2012/2013 Accomplishments • North County Aquatic Center hosted eight college swim teams for training. • The Recreation Department hosted the State of Florida Special Olympic Aquatic Championships at the North

County Aquatic Center for the eighth year. • Secured a three-year contract with the State of Florida Special Olympics for use of the North County Aquatic

Center. • Secured a grant from the Garden Club of Indian River County to landscape the front of the North County Aquatic

Center. 2013/2014 Goals and Objectives • Implement priority core programs, activities and facility operations. • Continue to partner with community organizations and businesses to enhance the delivery of recreational services

in the most efficient and effective manner to residents and taxpayers. • Through direct programming and partnerships continue the department’s role in crime and drug intervention for

children and young adults. • Implement year-round youth programs focusing on physical and mental development with emphasis on

sportsmanship and fun. • Provide beach and pool patrol safety through continued staff training. • Provide comprehensive leisure and recreation programs and aquatic activities within the challenge of fiscal

restraint using core values.


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RECREATION Goal link guide located on page 33


Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Guarded Beach attendance CR-4 231,775 188,401 187,230 200,000 Total Beach Park attendance CR-4 449,213 420,609 404,287 410,000 North County Aquatics Center (NCAC) pool attendance CR-4 83,114 84,642 83,827 85,500

Gifford Aquatics Center pool attendance CR-4 15,401 13,323 13,356 14,250 Athletic and event attendance CR-2 24,112 23,979 23,841 24,000 Youth athletic volunteer hours CR-6 20,832 20,807 20,794 20,800 Efficiency Cost per ocean park participant CR-5 $1.55 $1.72 $1.74 $1.79 Cost per NCAC participant (1) CR-5 $8.86 $8.67 $8.83 $8.52 Cost per Gifford Aquatics Center participant (1) CR-5 $15.96 $17.56 $19.25 $17.73

Value of Youth Athletic Volunteers (2) CR-6 $218,736 $218,473 $218,337 $218,400 Effectiveness % of EMT Certified ocean rescue lifeguards CR-3 73.3% 85.7% 85.7% 85.7%

% of increase (decrease) in athletic and event attendance CR-4 1.5% (0.55)% (0.58)% 0.67%

Hosted the State of Florida Special Olympic Aquatic Championships CR-1 Yes Yes Yes Yes

(1) Cost per participant is based on expenditure budget and does not include revenue. (2) Value based on $10.50 per hour.

Staffing

Actual 2010/2011

Actual 2011/2012

Budget 2012/2013

Budget 2013/2014

Change from Prior Year

Department Total FT 23.3 22.3 22.3 22.3 0


167

RECREATION Expenditures

Dept. Department Name Actual

2010/2011 Actual

2011/2012 Budget

2012/2013 Budget

2013/2014 Change from Prior Year

004-104 North County Aquatic Personal Services $490,447 $466,918 $492,906 $489,449 ($3,457) Contractual Services 11,248 12,086 14,042 14,042 0 Operating Expenses 152,320 185,382 162,515 165,495 2,980 Supplies Expense 79,742 63,889 59,125 59,145 20 Other Expenses 2,078 668 1,100 1,100 0 Capital Outlay 0 4,710 10,286 0 (10,286) Total $735,834 $733,654 $739,974 $729,231 ($10,743)

004-105 Gifford Aquatic Personal Services $181,069 $176,261 $204,131 $199,634 ($4,497) Contractual Services 3,944 3,788 5,356 5,356 0 Operating Expenses 36,396 18,255 21,675 21,655 (20) Supplies Expense 24,253 19,581 25,378 25,398 20 Other Expenses 7 607 600 600 0 Capital Outlay 0 15,499 0 0 0 Total $245,669 $233,991 $257,140 $252,643 ($4,497)

004-108 Recreation Personal Services $666,592 $488,121 $534,094 $519,519 ($14,575) Contractual Services 56,804 63,883 52,500 52,500 0 Operating Expenses 127,053 123,389 155,701 156,071 370 Supplies Expense 21,735 22,184 36,171 31,826 (4,345) Other Expenses 81,338 95,180 105,712 96,340 (9,372)

Total $953,521 $792,757 $884,178 $856,256 ($27,922) 004-116 Ocean Rescue

Personal Services $671,426 $708,062 $682,564 $712,053 $29,489 Contractual Services 5,776 0 2,000 2,000 0 Operating Expenses 2,855 1,940 2,000 2,000 0 Supplies Expense 14,042 15,762 18,200 18,200 0

Total $694,099 $725,763 $704,764 $734,253 $29,489 Total Expenditures $2,629,123 $2,486,165 $2,586,056 $2,572,383 ($13,673)


168

SHOOTING RANGE Statement of Function Indian River County operates a complete public shooting range under a concession lease with the Florida Wildlife Conservation Commission. The Shooting Range is constructed on State owned land and developed by Indian River County through funds made available from the U.S. Fish and Wildlife Service. The range is structured to provide a safe, supervised facility for the patrons of the Treasure Coast. The facility is recreational in nature but also provides for the training of Law Enforcement Agencies in the area. The facility consists of a 5-stand (shotgun) range, a pistol range consisting of 35 firing stations, a rifle range with 29 stations including two 200-yard target firing stations, an air gun range, a 65-yard archery range, as well as a walk-through sporting clays and a walk-through archery course. The facility is fully manned to insure maximum shooting safety. In addition to the recreational aspects of the range, it is also a Hunter’s Education training facility with courses taught by the Florida Wildlife Conservation Commission and the Shooting Range staff. 2012/2013 Accomplishments • Worked with several Boy Scout troops to teach Gun Safety and Marksmanship on the Airgun and Rifle ranges. • Hosted Indian River County 4-H Shooting Programs and Club Championships. • Hosted two new shooting clubs, (1) Silhouette Pistol,(2) Youth Archery League • Hosted firearms training for the Indian River County Sheriff Office. (In service, Corrections & SWAT) • Hosted law enforcement training for (3) Police Departments. (Fellsmere, Melbourne Beach, Indian River Shores) • Hosted Sporting Clays Events for Rocky Mountain Elk Foundation, Ducks Unlimited, Atlantic Health and Health

South. • Hosted Civil Air Patrol gun safety and marksmanship training classes. • Received funding to build Skeet, Trap and Sporting Clays fields • NSSF 5 Star Shooting Range (Only public shooting range in southeast US to receive award) 2013/2014 Goals and Objectives • Continue to increase the use of the range by existing shooters and also to attract new shooters. • Work with the Chamber of Commerce and the Treasure Coast Sports Commission to bring events to the area.

We will be hosting the Shooting Industry Masters at the range July 2014 • Work with FWCC to promote the Hunters Educations classes. • Develop recreational shooting clubs to increase usage of the shooting range. • Continue to give speeches and presentations to increase the public awareness. • Increase youth programs for shooting and gun safety. • Promote a safe place for recreational and law enforcement shooting. • Promote competitive and charitable shooting events throughout the year. • To solicit for State and National shooting events. • Maintain membership and participation in the National Association of Shooting Ranges (NASR) • Design and building , 2 Sporting Clays Courses, 3 Combo Skeet and Trap fields, 300 yard Rifle Range, Action

Pistol Range and Clubhouse.


169

SHOOTING RANGE Goal link guide located on page 33


Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Total safety/registration cards issued CR-2 8,176 8,302 8,462 8,700 Total daily attendance CR-2 28,628 29,308 29,565 30,000 Number of presentations made to promote facility CR-1

53 53 53 53 Hunters Education Classes held CR-2 12 12 12 12 Number of hosted events CR-2 34 34 34 37 Efficiency Revenues as % of expenses CR-5 96.7% 103.0% 89.1% 90.0% Cost of service per attendee (1) CR-5 $12.59 $12.28 $13.64 $12.70 Effectiveness % increase(decrease) in annual attendance CR-2 3.3% 2.4% .9% 1.5%

Maintained compliance with safety guidelines CR-3 Yes Yes Yes Yes

Hosted the Florida Police and Fire Games CR-2 Yes Yes Yes Yes

(1) Cost of service per attendee is based on expenditure budget and does not include revenue.




Personal Services $262,570 $252,088 $240,302 $242,814 $2,512 Contractual Services 2,463 1,082 43,816 1,400 (42,416) Operating Expenses 23,894 26,225 29,002 29,502 500 Supplies Expense 71,351 70,035 72,961 107,335 34,374 Capital Outlay 0 10,376 17,184 0 (17,184) Total Expenditures $360,278 $359,805 $403,265 $381,051 ($22,214)


170

M.S.T.U. RESERVES Statement of Function A general and administrative expense is charged to the majority of funds, which is used to reimburse the General Fund for centralized costs. This charge is included in the M.S.T.U. Reserves. The department is also used to account for fund transfers out, reserves for contingency and cash forward expense. Cash forward is a type of working capital reserve account used to estimate expenses from October 1 of the ensuing fiscal year until the time revenues for the new year are expected to be available. Reserves for Contingency provide a cushion for unforeseen expenditures during the year in the case of emergencies or additional projects. The Fund Transfers Out support the Transportation Fund, the law enforcement activities of the Sheriff. As shown in the chart earlier in this section, about 60.6% of the transfers are for law enforcement while 16.6% helps fund transportation. Expenditures

Fund/Department 004-199

Actual 2010/2011

Actual 2011/2012

Budget 2012/2013

Budget 2013/2014


Contractual Services $385,556 $345,156 $311,735 $311,843 $108 Fund Transfer 19,536,181 18,753,915 18,682,917 19,245,994 563,077 Contingencies 0 0 91,465 287,793 196,328 Cash Forward 0 0 548,681 548,681 0 Total Expenditures $19,921,737 $19,099,071 $19,634,798 $20,394,311 $759,513


171

COMMUNITY DEVELOPMENT Statement of Function It is the purpose of this department to implement a comprehensive planning program to guide and control future development within Indian River County. The planning process is intended to promote, protect and improve public health, safety, appearance and general welfare; prevent overcrowding of land and avoid undue concentration of population; provide public facilities, housing and other required services; and conserve, develop, utilize and protect natural resources within the County. The Community Development Department consists of the following divisions: Planning and Development, County Planning, Environmental Planning and Code Enforcement, Metropolitan Planning Organizations (MPO), State Housing Initiative Program (SHIP), Building Division, Rental Assistance, Neighborhood Stabilization Program, Agricultural Extension Service, and Soil & Water Conservation District. As the Administrative component of the Community Development Department, the Planning and Development division coordinates and manages the activities of the divisions within the Community Development Department. 2013/2014 Goals and Objectives Goal: Provide effective planning and implementation of services through orderly growth management, setting levels of service standards, and promoting and pursuing a positive economic development environment in order to meet all County comprehensive plan goals.

Objectives: • Maintain State compliance of the Comprehensive Plan. • Enhance computerization and increase productivity in all areas of responsibility. • Ensure that all department projects and reviews are completed on time. Staffing

Actual 2010/2011

Actual 2011/2012

Budget 2012/2013

Budget 2013/2014




Actual 2010/2011

Actual 2011/2012

Budget 2012/2013

Budget 2013/2014


Personal Services $206,517 $199,905 $202,566 $199,167 ($3,399) Operating Expenses 4,967 3,999 3,850 3,850 0 Supplies Expense 1,464 1,565 2,015 1,930 (85) Total Expenditures $212,948 $205,469 $208,431 $204,947 ($3,484)


172

COUNTY PLANNING

Statement of Function

The County Planning Division consists of two sections - Long Range Planning and Current Development. Activities include updating and amending the Comprehensive Plan, implementing the comprehensive plan by updating and modifying land development regulations (LDRs); preparing Comprehensive Plan Evaluation and Appraisal Reports (EAR); undertaking special planning efforts (e.g. corridor and small area plans); reviewing, issuing, and tracking permits; maintaining a concurrency management system; approving site plans and plats; updating zoning, land use and other maps; and participating in a wide variety of ad-hoc groups, advisory committees, and boards to handle special issues and implement interlocal agreements and inter-governmental coordination policies. Areas of involvement also include affordable housing and zoning matters.

2012/2013 Accomplishments

• Completed work on various LDR amendment initiatives. • Provided planning services for the West Gifford initiative and the Gifford Neighborhood Plan update. • Conducted planning activities related to economic development. • Processed Comprehensive Plan Amendments. • Processed rezoning requests. • Reviewed and approved development project applications. • Revised, updated, and continued production of the semi-annual County Community Development Report and the

weekly quasi-judicial projects report. • Coordinated with and provided comments on projects proposed in adjacent jurisdictions (St. Lucie County, Vero

Beach). • Provided staff support for the following ad-hoc groups, committees, and boards:

Board of County Commissioners Planning and Zoning Commission Technical Review Committee Board of Adjustments Affordable Housing Loan Review Committee Affordable Housing Partnership Committee Affordable Housing Advisory Committee Economic Development Council Enterprise Zone Development Agency Economic Development Division Public School Planning Staff Working Group Public School Planning Elected Officials Oversight Committee Public School Planning Citizens Oversight Committee Public School Planning and Technical Advisory Committee Gifford area interested parties and executive group Gifford Neighborhood Plan interested parties


Long Range Planning Section: • Review and process all Comprehensive Plan and rezoning requests promptly and efficiently. • Complete all economic development planning activities, concurrency applications, and traffic impact fee

calculations and collections in a timely manner. • Complete all CDBG NSP activities.


173

COUNTY PLANNING Goals & Objectives (Cont’d)

Current Development Section: • Complete all development reviews in specified time frames (i.e. site plans, administrative approvals, and plats) in

a manner that is efficient, implements the comprehensive plan and LDRs, is responsive to applicants, and involves all interested parties.

• Accomplish all special planning projects, public school planning activities, and LDR changes in a timely manner.



Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Long Range Planning Section: Total Comprehensive Plan amendments processed GG-6 5 3 4 5 Total zoning ordinance amendments processed GG-6 1 3 4 5 Comp. Plan/rezoning public hearings held GG-1 17 15 20 25 Comp. Plan/rezoning pre-application conferences GG-1 10 13 21 25 Planner-of-the-day inquires answered GG-4 4,314 4,210 3,801 4,000 Concurrency Certificates GG-6 205 246 331 350 Current Development Section: Major & minor plan approvals GG-6 21 30 24 30 Total administrative approvals GG-6 131 123 114 125 Preliminary/final plat approvals GG-6 9 5 7 10 Pre-application conferences held GG-1 35 41 54 60 Technical review committee formal projects reviewed GG-6 35 33 48 55

Application requests processed GG-4 1,400 2,287* 1,767 2,000 Efficiency Application requests processed per FTE GG-4 175 285 221 267 Inquiries per planner-of-the-day GG-4 1,078 1,052 950 1,000 Cost of service per citizen GG-2 $5.79 $5.94 $5.99 $5.92 Effectiveness % Comp. plan amendments in compliance with State reg. GG-3 100% 100% 100% 100%

Zoning cases/ decisions appealed GG-4 1 0 0 0 % of plans completed in specified time frames GG-4 >95% >95% >95% >95%

* Large increase in application requests processed due to Impact Fee refunds


174

COUNTY PLANNING Staffing

Actual 2010/2011

Actual 2011/2012

Budget 2012/2013

Budget 2013/2014


Department Total FT 8 8 8 7.5 (5) Expenditures


Actual 2010/2011

Actual 2011/2012

Budget 2012/2013

Budget 2013/2014


Personal Services $648,587 $624,625 $626,400 $600,591 ($25,809) Contractual Services 10,300 9,440 10,000 10,000 0 Operating Expenses 85,771 137,129 149,919 149,649 (270) Supplies Expense 10,669 11,128 12,704 13,231 527 Other Expenses 43,085 41,903 35,866 59,531 23,665 Total Expenditures $798,411 $824,225 $834,889 $833,003 ($1,886)


175

ENVIRONMENTAL PLANNING AND CODE ENFORCEMENT Statement of Function The two main responsibilities of this section are to implement County comprehensive plan environmental policies and to enforce general codes and ordinances enacted by the County to protect community standards. Specific duties involve approving various permits (e.g. land clearing, tree removal, sign zoning, home occupations), issuing code violation citations, and performing site plan reviews and inspections. Environmental planning also falls under this section's duties, including environmental aspects of comprehensive planning and site plan review. This section’s staff also coordinates with the County Parks Division on management of conservation lands acquired under the County Environmental Lands Program. 2012/2013 Accomplishments • Provided staff support for the Code Enforcement Board (CEB). • Coordinated with FDEP staff and county environmental consultants to achieve regulatory closure for limited

ground contamination at the South Prong Preserve - Shadowbrook Estates parcel. • Coordinated with the Indian River Land Trust and oversaw construction of “Phase A” public access

improvements on the Flinn Tract of the Lagoon Greenway in conjunction with a cost-share grant from the Florida Inland Navigation District (FIND).

• Obtained a $156,000 Waterways Assistance Program FIND grant and worked with MPO staff to obtain a $109,000 FDEP Recreational Trails Program grant for “Phase B-2” public access improvements on the Flinn Tract of the Lagoon Greenway.

• Applied for a $15,000 Waterways Assistance Program FIND grant for dock repair and signage improvements at the Jones’s Pier Conservation Area.

• Obtained a $7,500 Small-Scale Spoil Island Restoration FIND grant for dock removal and repair at Boat Club Island (Spoil Island IR-25).

• Obtained a $49,500 Small Matching Historic Preservation grant from the State Division of Historic Resources for restoration architectural design of the Archie Smith Fish House.

• Coordinated with the County Conservation Lands Manager on stewardship reporting and management activities relating to County conservation lands.

• Obtained re-certification of a Class 6 rating under the National Flood Insurance Program (NFIP) Community Rating System (CRS) program, resulting in a 20% reduction in flood insurance rate premiums for all policyholders in unincorporated Indian River County.

• Participated in a Post-Disaster Recovery Plan (PDRP) Working Group relating to development of a PDRP for Indian River County.

• Revised the County’s Stormwater Management and Flood Protection Ordinance to adopt new flood maps, incorporate new flood regulations, and maintain consistency with the 2010 Florida Building Code.

• Reviewed proposed site plan and plat projects for compliance with County environmental land development regulations.

• Mailed sea turtle protection information letters to all oceanfront property owners in the unincorporated county and assisted coastal engineering staff with enforcement of sea turtle lighting violations in conjunction with the County’s Sea Turtle Habitat Conservation Plan (HCP).

• Issued more than 640 zoning and environmental regulatory permits. • Processed/resolved code violations on more than 1,900 individual properties. • Participated in more than 400 hearings before the Indian River County Code Enforcement Board. • Collected $125,055 in code enforcement fines.


176

ENVIRONMENTAL PLANNING AND CODE ENFORCEMENT


• Facilitate the land management process under the County Environmental Lands Program. • Process zoning and environmental permits in a timely manner. • Complete an update of the County Manatee Protection Plan. • Enforce the County’s floodplain regulations. • Maintain the County’s Class 6 Community Rating System classification. • Process all code enforcement complaints.



Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Home Occupation permits PS-2 332 321 324 320 Land clearing permits PS-2 14 33 36 35 Tree removal permits PS-2 19 34 22 25 Pond permits PS-2 6 4 11 10 Dune maintenance permits PS-2 1 5 6 5 Wetland Resource permits PS-2 2 3 1 2 Sign permits reviewed PS-2 79 92 76 80 Total permits / approvals PS-2 599 589 643 650 Site plan related inspections completed PS-2 774 523 499 500 Notice of violations PS-4 2,949 1,995 1,811 1,900 Violation complaints received PS-4 3,080 2,599 2,412 2,500 Code violations resolved PS-1 2,532 2,244 1,919 2,000 RSF dock reviews PS-2 14 16 30 25 Pre-application conferences for Environmental permits PS-2 35 27 18 20

Efficiency % of grants applied for and received PS-3 0% 50% 100% 100% Code Enforcement fines collected as % of total budget PS-3 61.5% 30.9% 41.2% 40.0%

Cost of service per citizen* PS-3 $4.53 $3.66 $3.27 $3.20 Effectiveness % of complaints resolved PS-4 82% 86% 80% 80% Environ. Land acquisition closings PS-3 0 1 0 0 Obtain recertification of a class 6 rating under the National Flood Insurance Program PS-3 Yes Yes Yes Yes

*Population is unincorporated area only.


177

ENVIRONMENTAL PLANNING AND CODE ENFORCEMENT Staffing

Position Actual 2010/2011

Actual 2011/2012

Budget 2012/2013

Budget 2013/2014


Department Total FT 5.68 5 4 4 0 Expenditures


Actual 2010/2011

Actual 2011/2012

Budget 2012/2013

Budget 2013/2014


Personal Services $371,572 $293,371 $262,137 $258,515 ($3,622) Contractual Services 8,174 5,560 5,000 5,000 0 Operating Expenses 30,339 29,143 28,190 28,210 20 Supplies Expense 6,668 6,391 7,695 7,675 (20) Total Expenditures $416,752 $334,463 $303,022 $299,400 ($3,622)


178

PARKS DIVISION - CONSERVATION LANDS PROGRAM Statement of Function The primary purpose and objective of the Indian River County Conservation Lands Program is to protect, restore and sustain endangered ecosystems and associated rare and endangered species in Indian River County. Secondary objectives of the program include passive public recreation, preservation of open space, groundwater quality protection, flood protection, protection of historic and cultural resources, and general preservation of “quality of life.” The Conservation Lands Program is managed by the Conservation Lands Manager through the Parks Division and supervised by the Parks Superintendent. The Conservation Lands Manager and Parks Superintendent also work closely with the Community Development Department.

2012/2013 Accomplishments • Continued maintenance on all conservation areas. Maintaining Florida Communities Trust Compliance on FCT

cost-shared properties. • Reporting annually to the USFWS for the Sebastian Area-Wide Habitat Conservation Plan.

Maintaining/enhancing habitat conservation parcels for the benefit of the Florida scrub-jays. • Conducted training for volunteers to assist with scrub-jay monitoring. Receiving monthly reports from volunteers

and tracking volunteer hours. • Received financial assistance from Florida Fish & Wildlife Conservation Commission ($10,000) for Hallstrom

Farmstead Conservation Area to improve habitat through prescribed fire working with the Florida Forest Service. Completed work related to this financial assistance and received reimbursement.

• Formally opened the Indian River Lagoon Greenway (Flinn Tract) in January 2013 • Provided ongoing support to county departments for gopher tortoise and Florida scrub-jay surveys on county

projects • Continue working with various volunteer groups to conduct conservation area maintenance and monitoring. • Continue providing educational information for the public regarding conservation areas in Indian River County.

Completed design and printing of new trail brochures for Captain Forster Hammock Preserve and Oslo Riverfront Conservation Area.

• Continued working with the Florida Forest Service to provide wildfire protection and education as well as conduct prescribed fires.

2013/2014 Goals and Objectives • Work with the Florida Division of Forestry to conduct prescribed burns on prioritized conservation area, install

firebreaks and provide educational information to the public about the necessity of prescribed fire on conservation lands.

• Maintain trails and educational information for passive recreation opportunities at conservation areas. • Maintain compliance with SJRWMD/DEP and other regulatory agencies on projects on conservation lands and

for County development projects. • Maintain compliance with FCT reporting as it pertains to conservation areas purchased with FCT grant funds. • Continue working with volunteers to improve conservation areas, e.g. Coastal Tech at Prange Island, volunteers

conducting scrub-jay reporting and maintenance of exotics on conservation areas. • Provide education to the public about environmental issues as they pertain to listed species and conservation

areas. • Update the county website with information about the County’s conservation areas. • Continue providing county departments with assistance in regard to gopher tortoise surveys/relocations and other

listed species concerns as they relate to County development projects.


179

PARKS DIVISION – CONSERVATION LANDS PROGRAM 2013/2014 Goals and Objectives (Cont’d) • Utilize the Parks Division staff, as available, to assist with conservation lands maintenance. • Continue to seek and apply for grant funding as appropriate for development and/or maintenance of conservation

areas. • Assist with county environmental issues as they pertain to upcoming development projects.



Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Conservation areas managed by IRC/Acres CR-3 25/2,434 25/2,434 25/2,434 25/2,434

Conservation areas owned by IRC/Acres*** CR-4 37/11,923 37/11,923 37/11,923 37/11,923

Trails (miles) on conservation areas managed by IRC CR-4 40 40 41 50

Volunteer Hours on conservation areas managed by IRC CR-6 1,050 947 980 1,000

Acres receiving prescribed burn CR-3 30 80 40 25 Acres managed for Gopher Tortoises on conservation areas managed by IRC CR-3 673 673 673 673

Acres surveyed/monitored for FL Scrub Jays on conservation areas managed by IRC

CR-3 699 699 699 699

Efficiency Cost of service per citizen* CR-5 $0.59 $0.84 $2.46 $0.88 Value of volunteer hours served** CR-5 $11,025 $9,944 $10,290 $10,500 Effectiveness % of conservation land open for public use, managed by IRC CR-3 53% 53% 53% 53%

% of conservation land open for public use, owned by IRC*** CR-4 63% 63% 63% 63%

* Population is unincorporated area only. **Value based on $10.50/hour. ***Areas owned by Indian River County include conservation easements and ownership with other partnering agencies, e.g. St Johns River Water Management District, USFWS, etc.


180

PARKS DIVISION – CONSERVATION LANDS PROGRAM Staffing

Actual 2010/2011

Actual 2011/2012

Budget 2012/2013

Budget 2013/2014




Actual 2010/2011

Actual 2011/2012

Budget 2012/2013

Budget 2013/2014


Personal Services $75,450 $71,714 $72,055 $72,760 $705 Contractual Expenses 0 0 10,000 0 (10,000) Operating Expenses 2,993 4,429 *143,374 3,932 (139,442) Supplies Expense 1,142 1,244 3,250 5,281 2,031 Communication Expenses 0 0 50 50 0 Capital Equipment 1,378 0 0 0 0 Total Expenditures $80,963 $77,386 $228,729 $82,023 ($146,706)

*Hurricane Sandy Repairs


181

ROAD AND BRIDGE Statement of Function This department is used on occasion to account for County demolition costs of condemned structures as approved by the Board of County Commissioners. Expenditures


Actual 2010/2011

Actual 2011/2012

Budget 2012/2013

Budget 2013/2014


Contractual Services $93,735 $49,655 $57,139 $0 ($57,139) Operating Expenses 2,346 539 23,358 0 (23,358) Total Expenditures $96,081 $50,194 $80,497 $0 ($80,497)


182

TELECOMMUNICATIONS Statement of Function This department plans and implements deployment strategies for telecommunications infrastructure and services used by Indian River County. It plans, designs and oversees the building of extensions to the fiber optic cable network owned by Indian River County, City of Vero Beach and IRC School Board (IRC Fiber Consortium). The department acts as the initial point of contact for entities looking to place wireless services support structures (Public Wireless & Secure Radio systems towers) on Indian River County properties. The Telecommunications Division develops and maintains a documentation record system for over 110 route miles of fiber optic cable and over 5000 fiber terminations. This Division also oversees, supports, and expands the voice communications network of connected PBX & Key telephone systems, as well as Internet Protocol (IP) voice devices. The Telecommunications Division tests, analyzes, troubleshoots, and designs OSP and ISP fiber optic connectivity, and their associated data network devices. Also supported are optical network systems, and wireless network systems in new construction and existing network configurations. The Telecommunications Division acts as the main point of contact with AT&T and other Telecommunications and Data Network providers for access circuits to the Public Switched Telephone Network (PSTN) and coordinates ordering, repairs, and billing for the services provided by AT&T voice & wireless. 2012/2013 Accomplishments • Working on IRC license agreement and fiber optic network route design for Indian River County Hospital District

– dark fiber optic service – lease agreement. This agreement connects several IRCHD remote locations back to the main IRMC hospital site. Additional projects and agreements are being developed to interconnect additional IRHD remote locations, which will generate additional revenue for Indian River County BOCC.

• Supervised and directed OSP fiber optic network emergency repair jobs during various fiber optic cable cuts throughout the county.

• Supervised and directed OSP fiber optic cable installation jobs for Telecommunications Department as well as Traffic Engineering Department fiber optic cable projects throughout the county.

• Presented proposal and justification for corporate PBX Telephone systems upgrades. Budget & funding requests for IRC Administration site PBX system upgrade, and IRC EEOC site PBX system upgrade. Budget & funding for both of these PBX projects has now been approved, and we are moving forward with these large scale projects.

• Developed IRC Costs saving measures for IRC Utilities Department Scada telemetry systems between South RO Plant, and North County RO Plant. Placed disconnect request with AT&T on several Scada Telemetry leased data circuits between these locations. These efforts resulted in a monthly reoccurring costs savings to IRC Utilities Department.

• Designed a proposal to convert legacy telephone system at IRC Fire Station #1 to a PBX IP Based network system which would save costs overall and improve telephone service to this site.

• Developed low costs communications solutions for Utilities Department RO Plants – North, Central & South county plants, for backup telephone and Scada network communications for emergency conditions such as the recent large AT&T cable cut on 45th Street, which resulted in the Central Regional RO Plant being out of Telephone & Scada Network communication for a week.

• Continued work with City of Vero Beach and the Indian River County School District on issues relating to a rewrite of the Interlocal Agreement for the jointly owned and operated fiber optic cable network. Work to edit and finalize the agreement document for review by IRC legal department is in progress.

• Developed a VoIP Telephone Systems solution for IRC Fire Station-1 site to replace obsolete and currently unsupported NEC key telephone system.


183

TELECOMMUNICATIONS 2012/2013 Accomplishments (Cont’d) • Developed a fiber resiliency plan and low cost alternate fiber route for IRC Courthouse site. Currently the

Courthouse has a single fiber optic cable providing Telecommunications and Corporate network services to this location. If this single fiber optic cable would be damaged or cut by construction or accident, it would drastically affect operations at the IRC Courthouse. The alternate fiber optic cable route would solve this potential problem.

• Developed and implemented fiber optic documentation plan and system of records for each IRC fiber optic services location. This new record keeping system will document both OSP and ISP (Outside Plant & Inside Plant) fiber termination & splice records down to individual fiber optic strands. This record keeping system is internally managed and supported by IRC staff, and does not rely on outside vendors with their associated costs, to provide and maintain.

2013/2014 Goals and Objectives • Manage upgrade of IRC Administration site PBX telephone & peripheral systems. • Manage upgrade of IRC EOC site PBX telephone & peripheral systems. • Manage upgrade & replacement of Sandridge Golf Club site PBX telephone & peripheral systems. • Manage replacement of Sonet / EOC 911 Radio Systems - Fiber optic network ring topology hardware &

software systems. • Participate as directed in the multi-jurisdictional regional broadband network evaluation. • Continue to monitor, expand, maintain and improve the county-wide fiber optic cable network. • Continue to support and administer the IRC multi-node PBX telephone systems county-wide. • Continue to update fiber optics documentation system • Continue to research, develop, and submit for approval, increased revenue, & operational cost savings

opportunities for Indian River County, in the fields of Dark fiber optic cable services, Wireless Network, and Telecommunications services for Governmental, County Medical, Public University, Utility, Traffic, and Public Safety applications, as allowed by current laws.

Staffing

Actual 2010/2011

Actual 2011/2012

Budget 2012/2013

Budget 2013/2014




Actual 2010/2011

Actual 2011/2012

Budget 2012/2013

Budget 2013/2014


Personal Services $97,654 $94,399 $85,765 $72,328 ($13,437) Contractual Services 6,877 5,954 8,900 11,000 2,100 Operating Expenses 8,685 5,850 10,250 10,250 0 Supplies Expense 564 631 800 800 0 Communications Expenses 0 0 1,100 1,100 0 Total Expenditures $113,779 $106,834 $106,815 $95,478 ($11,340)


184

TAX COLLECTOR Statement of Function The Tax Collector is a separately elected Constitutional Officer of the County. This budget is approved by the State Department of Revenue. Fees are charged to the County’s various taxing authorities based on a legislated percentage of taxes collected for each authority. This department is used to account for the portion of net Tax Collector fees charged to the M.S.T.U. for the collection of ad valorem taxes. Expenditures


Actual 2010/2011

Actual 2011/2012

Budget 2012/2013

Budget 2013/2014


Transfer to Constitutional $56,813 $54,061 $80,000 $80,000 $0 Total Expenditures $56,813 $54,061 $80,000 $80,000 $0

TRANSPORTATION FUND

2013/2014 Budget Transportation Fund Detail

185

TRANSPORTATION FUND The Transportation Fund includes expenditures incurred for the maintenance and repair of County roads. Public Works, County Engineering, Traffic Engineering and Road & Bridge departments receive financing from this fund. Staff members of these departments also o versee road and drainage projects in other funds, like Optional Sales Tax, Secondary Roads Construction, and the street lighting districts. T he actual capital projects are generally financed by these other funds, and as a result are not presented in this section

Over half of the Transportation Fund revenues come from General Fund and M.S.T.U. fund transfers. Therefore, during the budget approval process, this fund is presented along with the ad valorem taxing funds.


186

Another major source of funds is gas tax, which makes up 17.2% of revenues. The Constitutional Gas Tax and the County Gas Tax are formula driven distributions from the state, and must be used for transportation-related services. Transportation Fund Revenues


Other Licenses Fees and Permits $45,120 $49,822 $50,000 $55,000 $5,000 State Grants 205,176 332,284 220,000 220,000 0 State Shared Revenues 2,376,976 2,390,963 2,370,000 2,374,556 4,556 Governmental Revenues 13,171 17,290 14,000 14,000 0 Transportation Revenues 39,960 45,916 35,000 35,000 0 Other Charges for Services 52,400 55,525 35,000 35,000 0 Interest 60,436 35,865 52,500 52,500 0 Impact Fees 73,796 56,605 75,000 75,000 0 Disposition of Fixed Assets 39,000 74,765 0 0 0 Other Miscellaneous Revenue 1,176,643 1,076,685 863,000 906,269 43,269 Fund Transfers 7,953,026 7,499,582 7,459,882 7,657,704 197,822 Non Operating Sources 0 0 1,834,400 1,856,845 22,445 Total Transportation Fund $12,035,703 $11,635,301 $13,026,282 $13,296,874 $270,592


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Expenditures in the Transportation Fund are primarily (91.1%) for providing and maintaining roads and streets and their related facilities such as bridges, sidewalks, traffic control devices, streetlights, drainage, right of way and other facilities incidental to the proper movement of traffic along roads and streets. Administration of these programs makes up 2.0% of Transportation Fund expenditures, with Cash Forward and Contingencies making up the balance.


188

ORGANIZATION CHART OF DEPARTMENTS FUNDED BY TRANSPORTATION FUND

CountyAdministrator

Public WorksDirector

CountyEngineering

TrafficEngineering StormwaterPublic Works

AdministrationRoad & Bridge

Transportation Fund Expenditures by Department

Actual Actual Budget Budget Change from Dept Department Name 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year 199 Reserves-B.C.C. $0 $759,978 $1,393,737 $1,602,800 $209,063 214 Road And Bridge 6,925,781 6,904,140 6,764,355 6,859,202 94,847 243 Public Works 319,958 273,897 269,600 271,491 1,891 244 County Engineering 1,890,975 1,748,704 1,707,208 1,745,466 38,258 245 Traffic Engineering 2,085,914 2,107,974 2,306,374 2,240,064 (66,310) 281 Stormwater 434,668 395,508 585,008 577,851 (7,157) 288 Development Improvements 151,062 0 0 0 0 Total Transportation Fund $11,808,358 $12,190,202 $13,026,282 $13,296,874 $270,592


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TRANSPORTATION RESERVES Statement of Function A general and administrative expense is charged to the majority of funds, which is used to reimburse the General Fund for centralized costs. This charge is included in the Transportation Fund Reserves. This department is also used to account for fund contingency reserves and cash forward expenses. Cash forward is a type of working capital reserve account used to estimate expenses from October 1 of the ensuing fiscal year until the time revenues for the new year are expected to be available. T he Reserve for Contingency provides a cushion for unforeseen expenditures during the year in the case of emergencies or additional projects. Expenditures


Contractual Services $0 $759,978 $686,267 $695,065 $8,798 Non-Operating Sources 0 0 707,470 907,735 200,265 Total Expenditures $0 $759,978 $1,393,737 $1,602,800 $209,063


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ROAD AND BRIDGE Statement of Function It is the responsibility of the Road and Bridge division to ensure the safety and efficiency of the County's road network through a regularly scheduled program of maintenance, grading and paving. This program is to cover bridges, roadbeds, curbs, culverts, drains, sidewalks and bikeways within the unincorporated areas of the County. 2012/2013 Accomplishments • Resurfaced and improved 10.3 miles of roadway • Replaced 744 lf. of reinforced concrete pipe • Replaced 1,546 lf. of corrugated metal pipe • Replaced 260 lf. of A.D.S. pipe 2013/2014 Goals and Objectives • Enter drainage basin areas into AutoCAD • Cap an additional 6 miles of unpaved roads with millings • Resurface 6 miles of existing collector and/or Subdivision roads Goal link guide located on page 32


Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Miles of paved roads T-1 397.1 397.4 404.0 404.0 Miles of unpaved roads T-1 252.6 252.3 245.7 245.7 Number of bridges maintained* T-1 75 75 71 71 Miles of sweeping T-1 167.35 181.9 193.0 195.0 Pipe replaced (linear feet) T-1 2,357 2,960 2,550 3,000 Efficiency Cost per mile maintained T-2 $10,853 $10,814 $10,412 $10,557 FTE’s per 1,000 residents T-3 1.8 1.8 1.8 1.8 Effectiveness % of paved roads repaired/replaced T-1 1.0% 2.3% 2.5% 1.5% % of unpaved roads repaired/improved T-1 0.8% 4.9% 2.4% 2.4% *State took back jurisdiction of 4 bridges


191

ROAD AND BRIDGE Staffing

Actual Actual Budget Budget Change

from 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year

Department Total FT 77 77.25 77 78 1 Expenditures


Personal Services $4,301,384 $4,061,686 $4,208,128 $4,272,475 $64,347 Contractual Services 397,298 378,821 531,400 531,600 200 Operating Expenses 877,061 897,772 931,999 965,799 33,800 Supplies Expense 953,239 1,028,870 992,128 1,019,628 27,500 Other Expenses 0 0 200 200 0 Communications Expense 368 2,148 2,000 2,000 0 Capital Outlay 394,758 533,534 96,000 65,000 (31,000) Project Expenditures 1,680 1,311 2,500 2,500 0 Total Expenditures $6,925,781 $6,904,140 $6,764,355 $6,859,202 $94,847


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PUBLIC WORKS Statement of Function The Public Works department is the management center for planning and implementing engineering design, construction and maintenance programs within the Engineering, Traffic Engineering, Coastal Engineering, Land Acquisition, Facilities Management, Stormwater Engineering, Fleet Management, Telecommunications and Road and Bridge Divisions. T he function of the Public Works Department is to provide a complete infrastructure for transportation, stormwater/drainage, communications, government buildings, parks, recreation and beaches within Indian River County, as well as meeting the fleet management and building maintenance needs of all County departments and constitutional officers. 2012/2013 Accomplishments • Completed Indian River Blvd. repaving project (41st street to 53rd Street) • Completed 7th Place Petition Millings (60th Avenue to 63rd avenue) • Completed Bus Shelter Temporary Hub and Bus Shelters Phase III • Completed 27th Avenue (Oslo Road to SR60) Milling and resurfacing • Completed Old Dixie (42nd Street to 42nd Place) sidewalk • Completed South County Regional Park multi-purpose fields • Completed Indian River Sheriff’s Office Jail alarm system retrofit • Completed Shooting Range Skeet/trap course design • Completed Egret Marsh Regional Stormwater Park Algal turf scrubber (ATS) membrane /mat replacement

with concrete • Completed design of PC South (pollution control project) • Completed Indian River Boulevard at 45th Street, 41st Street signalization • Completed design of Indian River Sheriff’s Office Crime Scene / Evidence Storage Facility at former

SunSky property • Completed Oslo Road (43rd Avenue to 27th Avenue) 4-laning • Completed acquisition of temporary construction easements on 66th Avenue North of SR60 • Installed Traffic Signal Fiber Communication Link, Oslo Road from 58th Avenue to 82nd Avenue (Phase I) • Resurfaced and improved 10.3 miles of roadway

2013/2014 Goals and Objectives • Complete construction of the IRC Sheriff’s Office Evidence Storage • Complete construction of PC South Algal Nutrient Removal Facility and begin operations. • Hire public stormwater education / enforcement personnel • Enforce the County fertilizer ordinance • Continue County wide beach profile survey as part of the monitoring program identified in the County

Beach Preservation Plan. • Repair the Sector 3 beach restoration project that was damaged by Hurricane Sandy • Construct an offshore artificial recreational reef approximately 12 miles offshore of Sebastian Inlet using the

funds secured under the FWCC grant. • Install Traffic Signal Fiber Communication Link: Oslo Road from 58th Avenue to 82nd Avenue (Phase II) • Coordinate intersection and signalization Improvements - 17th Street/East Causeway and SRA1A, 26th

Street and 66th Avenue – Mast Arm Installation, SR60 and 66th Avenue – Mast Arm Installation


193

PUBLIC WORKS 2013/2014 Goals and Objectives (Cont’d)

• Continue sea turtle monitoring under Habitat Conservation Plan. • Complete purchase right-of-way, temporary construction easements and drainage easements for CR510/US1

Intersection Project #0549 (85 parcels) • Enter drainage basin areas into Auto Cad • Cap an additional 6 miles of unpaved roads with millings • Resurface 6 miles of existing collector and/or Subdivision roads • Complete 66th Avenue (4th Street to 16th Street and SR60 to 49th Street) • Complete Oslo Road Phase III (58th Avenue to 43rd Avenue) • Complete Old Dixie Highway Sidewalk (8th Street to SR60) • Complete CR512 Milling and Resurfacing (Roseland Road to Easy Street – eastbound) • Complete South County Regional Park Multi-Purpose Fields and Drainage Improvements • Complete 12th street & 27th Avenue Intersection Improvements

Performance Measures

Performance Indicator

Actual FY 2010/2011

Actual FY 2011/2012

Actual FY 2012/2013

Projected 2013/2014

Projects under design 26 19 20 18 Projects awarded for construction 7 10 5 4 Construction projects completed 8 8 5 4

Staffing


Department Total FT 2 2 1.9 1.9 0.0


111-243 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year Personal Services $247,068 $204,700 $201,807 $202,882 $1,075 Contractual Services 234 0 1,000 1,000 0 Operating Expenses 20,525 19,785 22,110 22,600 490 Supplies Expense 9,043 7,922 9,317 9,643 326 Other Expenses 43,085 41,489 35,366 35,366 0 Total Expenditures $319,958 $273,897 $269,600 $271,491 $1,891


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COUNTY ENGINEERING Statement of Function The County Engineering Division, which includes secondary roads, provides design and surveying services for improvements and maintenance to roadways, sidewalks, parks, recreation facilities and drainage systems in Indian River County. The Division oversees and administers private development permitting according to the Land Development Regulations of the County and provides engineering services for other projects and Departments. S ome specific duties involve identifying and establishing boundaries of County-owned properties; furnishing details as to topography and unique features of properties that may affect future improvements and locating underground utilities. Additional functions include performing residential plan reviews, issuing right-of-way permits for residences and site plans and performing right-of-way and utility inspections. 2012/2013 Accomplishments

• ROADWAY DESIGN PROJECTS:

66th Avenue (SR60 to 49th Street) 100% Indian River Boulevard Resurfacing (US1 to 17th Street) 100% 12th Street SW (9th Court to 17th Avenue) 100%

7th Place (60th Avenue – 63rd Avenue) (Petition Millings) 100% Old Dixie Highway Resurfacing (IRFWCD-NRC to 71st St) 100% 37th Street / Indian River Boulevard –Dual Right Turn Lanes 100%

12th Street / 27th Avenue Intersection Improvements 100% 66th Avenue (49th Street to 59th Street) 95% CR510 (55th Avenue to Indian River) 95% CR510 (61st Drive to 55th Ave) 90% 86th Street (91st Avenue to CR510) 90% 43rd Avenue (18th Street to 26th Street) 90% CR510 (CR512 to 75th Court) 90% CR510 (75th Court to 61st Drive) 90%

66th Avenue (59th Street to City Limits of Sebastian) 90% 4th Street /82nd Avenue Intersection Improvements 80%

57th Avenue (Pet. Paving) (45th Street to 46th Street) 80% (Project Canceled) Old Dixie Highway Resurfacing (71st St to CR 510) 60% 1st Street SW / 27th Avenue Intersection Improvements 60% 1st Street SW / 43rd Avenue Intersection Improvements 30% 20th Avenue / 16th Street Intersection Improvements 30% Oslo Road / 66th Avenue Intersection Improvements 30% CR 512 Resurfacing (Roseland Road to US1 - westbound) 20% 37th Street 5 Lanes (US No. 1 to Indian River Boulevard 20% 2nd Lane (east of Old Dixie Highway) 20%


195

COUNTY ENGINEERING 2012/2013 Accomplishments (Cont’d)

• SIDEWALK DESIGN PROJECTS: Old Dixie Highway Sidewalk (US1 – 45th Street) 100% Indian River Drive North (Project Canceled) 95%

8th Street Sidewalk (21st Court to 58th Avenue) 60% 87th Street Sidewalk (CR510 to 101st Avenue) 20% 91st Avenue Sidewalk (87th Street to 79th Street) 20%

• MISCELLANEOUS DESIGN PROJECTS : Bus Shelters Phase III 100% Bus Shelter Temporary Hub 100% Historic Dodgertown Room Renovations 100% 42nd Place Drainage Improvements 100% South County Regional Park Multipurpose Fields 100% South County Regional Park Drainage Improvements 100%

Oslo Road Boat Ramp, Phase II - REVISED (Parking, Dredging, Dock Extension) 100% Gifford Football and Baseball Fields Renovation 80%

South County Regional Park Intergenerational Recreation Facility 20% Shooting Range Skeet & Trap Building 20%

• COMPLETED CONSTRUCTION ROADWAY PROJECTS AND SITE PLAN PROJECTS:

27th Avenue Milling and Resurfacing (Oslo Road to SR60) Indian River Boulevard (41st Street to 53rd Street) 7th Place Petition Millings (60th Avenue to 63rd Avenue) Bus Shelters Phase III Bus Shelter Temporary Hub Trans-Florida Greenway Trail Miscellaneous Drainage Culverts (7th Ave SW, south of 17th Lane SW;

15th Avenue/8th Street; 13th Avenue/8th Street; 11th Avenue/4th Street; 25th Street SW/17th Avenue

• COMPLETED SIDEWALK PROJECTS: Old Dixie Highway Sidewalk (42nd Street to 42nd Place)


196

COUNTY ENGINEERING 2012/2013A Accomplishments (Cont’d) PROJECTS UNDER CONSTRUCTION:

66th Avenue (4th Street to 16th Street) Oslo Road Phase III (58th Avenue to 43rd Avenue) 66th Avenue (SR60 – 49th Street) Old Dixie Highway Sidewalk (8th Street to SR60) Oslo Road Culvert Improvements CR512 Milling and Resurfacing (Roseland Road to Easy Street – eastbound) 12th Street and 27th Avenue Intersection Improvements South County Regional Park Multi-Purpose Fields South County Regional Park Drainage Improvements

2013/2014 Goals and Objectives • Provide effective planning and implementation of services, policies, and regulations through efficient use of

facilities and personnel while providing a safe, convenient and efficient transportation, parks and stormwater management system available to all and at a minimum detriment to the environment.

• Provide development review services that meet the desired time frame established in the land development regulations.

• Continue to automate operations through the use of computer and communications equipment to help provide engineering services to other departments (i.e. Parks and Utilities).

• Increase the number of projects finished by the design and survey sections, recognizing that the complexity of projects will affect the number completed.

• Pursue needed right-of-way acquisition through the most cost-effective means available


197

COUNTY ENGINEERING Goal link guide located on page 32


Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload

Total # of roads designed T-1 4 4 6 8 # of surveys completed T-4 99 105 78 80 # of land development permits issued T-4 1 2 1 2 # of land development permit modifications issued T-4 0 0 2 1 Right-of-Way permits (residential, public) T-4 106 57 92 75 Private development residential review T-4 188 190 340 350 Commercial, LDP, and Utility Right-of-Way

permits T-4 148 127 209 175

Misc. reviews: pools, screen enclosures, LP tanks, and SFR additions T-4 527 514 521 520

Efficiency Survey hours supporting all county departments T-4 5,366 5,713 5,674 5,500 Roadway Contract Savings T-2 12.4% .30% .90% 1.00% Effectiveness Additional constructed lane miles T-1 1.50 8 .5 15 Requests for information received and completed T-3 128 137 209 200 ROW Permits issued within 10 day time frame T-3 100% 94% 71.5% 60% Staffing




Personal Services $1,769,477 $1,657,553 $1,586,528 $1,605,191 $18,663 Contractual Services 26,114 7,425 3,000 1,000 (2,000) Operating Expenses 43,733 39,380 44,690 42,550 (2,140) Supplies Expense 51,367 43,870 50,370 49,415 (955) Other Expenses 0 0 100 46,810 46,710 Communications Expense 283 477 500 500 0 Capital Outlay 0 0 22,020 0 (22,020) Total Expenditures $1,890,975 $1,748,704 $1,707,208 $1,745,466 $38,258


198

TRAFFIC ENGINEERING Statement of Function Traffic Engineering is responsible for the traffic safety and the operational efficiency of the County Roadway network. This involves the design, installation, maintenance, and operation of traffic control devices such as traffic signals, traffic signs, and pavement markings. Traffic Engineering also conducts engineering studies and review new development plans to determine the need for roadway improvements and the addition or modification of traffic control devices. 2012/2013 Accomplishments • Installed Traffic Signals:

41st Street and Indian River Boulevard 45th Street and Indian River Boulevard

• Coordinated Signalization Improvements:

12th Street and 27th Avenue Signal Modification and East/West Left-turn addition 53rd Street and 24th Avenue (Publix) SR60 and 43rd Avenue, 27th Avenue and 20th Avenue – Ethernet communication

• Installed Traffic Signal Fiber Communication Link:

Oslo Road from 58th Avenue to 82nd Avenue (Phase I)

• Roadway Improvements

8th Street between Old Dixie Highway and 58th Avenue – Maintain Pavement Markings 12th Street between Old Dixie Highway and Indian River Boulevard 16th Street between 74th Avenue and 82nd Avenue 66th Avenue between SR60 and North County Line 91st Avenue between 87th Street and 79th Street

• Pavement Marking Improvements

82nd Avenue from SR60 to Oslo Road

• Roadway Improvements

16th Street between 14th Avenue and 27th Avenue – Maintain Pavement Markings 45th Street between 43rd Avenue and 58th Avenue – Install and Maintain Pavement Markings 58th Avenue between SR60 and 77th Street – Maintain Pavement Markings 69th Street between 66th Avenue and 82nd Avenue – Install and Maintain Pavement Markings 82nd Avenue between SR60 and Oslo Road – Maintain Pavement Markings Old Dixie Highway between 57th Street and CR510 – Maintain Pavement Markings


199

TRAFFIC ENGINEERING 2013/2014 Goals and Objectives • Roadway Improvements

66th Avenue from SR60 to 49th Street 66th Avenue from 4th Street to 16th Street Oslo Road Phase III Signal Replacement with County widening project – Oslo Road and 43rd Avenue and Oslo Road and 58th Avenue – Signal Replacement

• Coordinate Signalization Improvements:

17th Street/East Causeway and SRA1A 26th Street and 66th Avenue – Mast Arm Installation SR60 and 66th Avenue – Mast Arm Installation

• Coordinate Intersection Improvements / Signalization:

1st Street SW and 27th Avenue – Turn Lanes and Signalization 1st Street SW and 43rd Avenue – Turn Lanes and Signalization 41st Street and 66th Avenue – Turn Lanes and Signalization 45th Street and 66th Avenue – Turn Lanes and Signalization 58th Avenue from SR60 to Oslo Road – Ethernet communication SR60 Mall Entrance to 66th Avenue – Ethernet communication

• Install Traffic Signal Fiber Communication Link: Oslo Road from 58th Avenue to 82nd Avenue (Phase II)

• Pavement Markings Improvement:

12th Street between Old Dixie and 58th Avenue 83rd Street between 91st Avenue and 106th Avenue 87th Street between CR510 and 106th Avenue 58th Avenue between SR60 and Oslo Road 101st Avenue between CR512 and 79th Street CR510 between US1 and CR512


200

TRAFFIC ENGINEERING Goal link guide located on page 32


Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload # of signalized intersections T-1 137 137 150 154 # of beaconed intersections T-1 53 46 45 46 # of cameras operated T-1 72 75 88 120 Total site plans reviewed T-4 218 290 357 400 Traffic studies T-4 37 23 22 35 Infrastructure locates T-3 2,380 1,501 2,163 2,300 Total service calls T-3 2,348 2,256 2,583 2,600 Total trouble calls T-3 610 715 528 500 Efficiency Cost of service per citizen T-2 $15.11 $15.20 $16.54 $15.91 Total calls per FTE T-3 117 112 136 137 Effectiveness % of County road segments operating at

acceptable level of service (LOS “D” or better)

T-1 99% 99% 98% 98%

% of County intersections operating at acceptable level of service (LOS “D” or better)

T-1 94% 95% 97% 98%

% of traffic impact studies reviewed within 15-day time period T-3 99% 99% 99% 99%

Average Emergency Call Response Time/Minutes T-3 34 32 30 30

Staffing




Personal Services $1,292,735 $1,253,808 $1,295,529 $1,239,791 ($55,738) Contractual Services 13,594 4,508 56,300 30,700 (25,600) Operating Expenses 288,034 361,426 413,605 408,065 (5,540) Supplies Expense 235,902 251,358 300,000 295,000 (5,000) Other Expenses 205,362 0 1,110 1,110 0 Communications Expense 0 0 1,000 1,000 0 Capital Outlay 50,287 236,875 238,830 264,398 25,568 Total Expenditures $2,085,914 $2,107,974 $2,306,374 $2,240,064 ($66,310)


201

STORMWATER DIVISION Statement of Function The Stormwater Division is charged with reducing to the maximum extent practicable, the pollution of the Indian River Lagoon caused by stormwater runoff and base groundwater flow. It is also responsible for helping the County implement federally mandated National Pollutant Discharge Elimination System (NPDES) Phase II Permit goals. These goals are accomplished through the design, construction, and operation of regional stormwater treatment systems; through education programs; and through sediment and erosion control enforcement and monitoring. 2012/2013 Accomplishments Design and Construction Related Activities • Designed, bid, and constructed a concrete floway to replace the failed original HDPE/geomembrane floway

at Egret Marsh Stormwater Park. • Completed design of PC South Algal Nutrient Removal Facility, an algal turf scrubber system similar to

Egret Marsh Stormwater Park. B id the Work and began construction. PC South will treat South Relief Canal water mixed with reverse osmosis concentrate from the IRC South County Reverse Osmosis Water Treatment Plant.

• Continued permitting the Rockridge Surge Protection Project. The project is still undergoing permitting review by the US Army Corps of Engineers and funding review by FEMA.

Stormwater Education Related Activities • Produced a professional video program presenting PC Main Screening System, Egret Marsh Stormwater

Park, and Spoonbill Marsh. The video describes each facility and their importance in removing pollution from waters entering the Indian River Lagoon. It is shown on a revolving basis on the local government television channel.

• A stormwater anti-pollution message is printed in every other issue of the County’s monthly employee newsletter.

• Channeled illicit discharge reports to proper department staff. Stormwater Pollution Control Activities • Continued operation and maintenance of PC Main Screening System. • Continued operation and maintenance of Egret Marsh Stormwater Park. Stormwater Enforcement Related Activities • Continued developing the Construction Site NPDES Stormwater Runoff Program. Inspected and enforced

permit regulations on approximately 17 industrial sites; 47 commercial and demolition sites; 81 residential sites; 26 abandoned or foreclosed permitted sites; 39 permitted developments; Indian River County roadway and utility construction projects; and State D.O.T roadway construction projects within the limits of Indian River County.


202

STORMWATER DIVISION 2012/2013 Accomplishments (Cont’d) • Improved the County’s permitting and review process to improve the quality of stormwater entering our

waterways. Evaluated suspect outfalls, and assessed the severity of illicit discharge problems; performed compliance sampling for point and nonpoint discharges; performed water sampling and monitoring of specific canals, outfalls, and streams for analysis of deficiencies to improve targeting and tracking for enforcement actions. Worked with the Heath Department in shutting down or abandoning flow wells on foreclosed and abandoned properties and to stop the use of unpermitted wells.

• Planned, scheduled, and moderated an erosion and sediment control course; groundwater discharge, and water sampling training class; and a wetlands determination education program for construction personnel and County employees.

• Provided construction and engineering design personnel with the latest information on NPDES requirements and stormwater management and dewatering practices. T he information included the latest updates on regulations and requirements by federal and state agencies and local water management districts. For all projects: review the required permit list and help developers/contractors and County staff coordinate with respect to the permits and their various requirements. Improved permit evaluation at the pre-development stage and assisted in implementing permit requirements to help assess recommended pollution prevention practices.

• Continued developing the County Illicit Discharge Detection and Elimination Program and improved response time and coordination with other County departments. Required all NPDES permitees to have an updated Spill Prevention and Response Plan on project premises.

• Continued office and field investigations of illicit discharge complaints and referred problems to proper agencies.

• Provided citizens with educational materials related to illicit discharge. • Responded to, investigated, and satisfied citizen’s complaints concerning erosion and sedimentation control

and illicit discharge. 2013/2014 GOALS AND OBJECTIVES Design and Construction Related Activities • Complete construction of PC South Algal Nutrient Removal Facility and begin operations. • Complete permitting of the Rockridge Surge Protection Project Stormwater Education Related Activities • Update and continue to show on the County government television channel, the video program presenting

PC Main Screening System, Egret Marsh Stormwater Park, and Spoonbill Marsh. A dd PC South Algal Nutrient Removal Facility if it is operational.

• Continue inserting a stormwater anti-pollution message in every other issue of the County’s monthly employee newsletter.

• Channeled illicit discharge reports to the proper department staff. • Enhance public stormwater education activities.


203

STORMWATER DIVISION 2013/2014 Goals and Objectives (Cont’d) Stormwater Pollution Control Activities • Continue operation and maintenance of PC Main Screening System. • Continue operation and maintenance of Egret Marsh Stormwater Park. • Begin operating and maintaining PC South Algal Nutrient Removal Facility. Stormwater Enforcement Related Activities • Continue to implement Best Management Practices at construction sites and dewatering projects during site

inspections. • Continue to work with County Surveyor to identify and map priority-screening areas and locate unpermitted

outfalls. • Continue to work to reduce erosion and sedimentation in County MS4 conveyance systems, waters of the

state, and Florida Outstanding waterways. • Operate and maintain Egret Marsh Stormwater Park, PC Main Screening System, and PC South Algal

Nutrient Removal Facility to reduce pollution to the Indian River Lagoon and to comply with TMDL limits. • Enforce the County fertilizer ordinance.

Performance Indicator Actual FY 2010/2011

Actual FY 2011/2012

Actual FY 2012/2013

Projected 2013/2014

Projects under design 3(1) 3(1) 2(1) 0(2)

Projects awarded for construction 2(3) 0(3) 2(3) 0(4)

Construction projects completed 3(5) 0(5) 1(5) 1(6)

(1) PC South, Egret Marsh Stormwater Park Floway Modifications, Rockridge Surge Protection Project; PC South (2) No major regional stormwater project design anticipated (3) No major regional stormwater project construction (4) PC South and Egret Marsh Stormwater Park Floway Modifications (5) No major regional stormwater project construction (6) PC South


204

STORMWATER DIVISION Goal link guide located on page 32


Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Gallons of water treated per day PE-4 61,000,000 (1) 61,000,000(1) 61,000,000(1) 71,000,000(3) Tons of debris removed PE-3 156.18 464 (2) 361.4 (2) >300 tons Number of Community Partnerships PE-1 83 83 0 (4) 5 # of sites inspected PE-3 237 267 210 200 Efficiency Cost of service per citizen PE-2 $3.14 $2.85 $4.20 $4.10 Effectiveness Decrease in sediment reaching Lagoon (cubic

yards) 3) PE-3 444 3,000 148 444

Decrease in Nitrogen reaching lagoon (pounds) (3) PE-3 12,670 6,418 1,433 (5) >5,000 Decrease in Phosphorus reaching lagoon (pounds) (3) PE-3 3,104 1,847 353 (5) >2,000 Compliance with NPDES Phase II Notice of Intent

Permit Requirements PE-3 Yes Yes Yes Yes

(1) Based on an average daily flow of 51 million gallons per day at PC Main and 10 million gallons per day at Egret Marsh Stormwater Park (2) Not including sediment. 159.3 tons of sediment were removed. (3) PC South is expected to be operational in late summer of 2014 with 10 million gallons per day capacity. (4) No stormwater Educator position (5) Egret Marsh was out of operation for floway reconstruction from October 2012 through February 2013

Staffing




Personal Services $249,822 $237,620 $185,368 $243,441 $58,073 Contractual Services 70,435 40,546 207,250 168,000 (39,250) Operating Expenses 94,322 107,165 158,660 125,645 (33,015) Supplies Expense 12,769 10,176 19,880 21,640 1,760 Capital Outlay 7,322 0 13,850 19,125 5,275 Total Expenditures $434,668 $395,508 $585,008 $577,851 ($7,157)


2013/2014 Budget Emergency Services District Detail

205

EMERGENCY SERVICES DISTRICT This fund accounts for the receipt of revenue and expenditures associated with providing fire protection, prevention, rescue, and emergency medical services to the people and property within Indian River County. The Emergency Services District (ESD) became effective on October 1, 1992 after a voter referendum was passed for its establishment. Prior to the ESD, there were several fire districts within the County, and volunteers provided most fire and emergency medical services. Now the entire County, except for the town of Indian River Shores, falls under one district. Since its inception in 1992, the ESD has brought about the addition of a professional firefighting staff and Advanced Life Support services to residents throughout the county.

As evidenced in the chart above, the vast majority of Emergency Services District Revenues come from ad valorem taxes. Subsequently, increases/decreases in expenditures have a direct impact on property taxes. Other than property taxes, the largest source of revenues for the Emergency Services District is local sources, which makes up 18.4% of total revenues. The vast majority of local source revenues come from Advanced Life Support (ALS) charges. ALS charges equal about 17.4% of total fund revenues.


206

Patients transported to the hospital by Advanced Life Support Ambulances are billed by the County for the service. Billings have increased as the number of calls have increased. Additionally, collections have improved with the change to a third party billing agency.

Personal services comprise the primary expense type of the Emergency Services District Budget. Operating expenses are utilized to operate the fire stations within the County.


207


Emergency Services District Revenue Actual Actual Budget Budget Change from

Revenue Type 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year Ad Valorem Taxes $19,360,684 $17,848,785 $17,798,664 $20,781,431 $2,982,767 Federal Grants 0 30,742 17,089 0 (17,089) State Grants 40,205 16,655 22,847 0 (22,847) State Shared Revenues 43,867 48,163 40,000 45,000 5,000 Public Safety Revenues 5,123,675 4,779,183 4,743,500 4,911,817 168,317 Interest 115,872 55,920 92,500 77,500 (15,000) Other Miscellaneous Revenue 597,289 147,939 22,752 131,805 109,053 Non Operating Sources 0 0 3,601,979 719,735 (2,882,244) Total Emergency Services District Revenue $25,281,593 $22,927,388 $26,339,331 $26,667,288 $327,957

Statement of Function The Emergency Services District’s mission is to protect lives, the environment and property by providing prompt, skillful and cost effective fire protection and life safety services. The District is responsible for fire rescue response, fire prevention, medical/trauma emergency response, hazardous materials response, CPR instruction, child safety instruction, urban search and rescue, marine and dive rescue response, and special needs population emergency transportation and sheltering. 2012/2013 Accomplishments • Total apparatus response to 42,958 calls (9% increase from previous year). • Completed the fleet maintenance building to facilitate repairs to fire rescue vehicles. • Continued to provide ongoing education for 911 dispatchers in the area of Emergency Medical Dispatch. • EMSPro patient care reporting software underwent major upgrade for new requirements of datasets. • Average response time to all calls for service 5 minutes and 28 seconds. • Presented mock DUI program to local high schools. • Enhanced training with local trauma centers and helicopter providers. • Participated with local organizations to develop relationships with other local counties for response idealization. • Completed quality assurance meetings with medical director to look at cost saving ideas on medical calls.

2013/2014 Goals and Objectives • Continue construction phases of St. 13 located 4th Street and 43rd Avenue. • Continue search for suitable property for a future station in the North County. • Present mock DUI educational program to all local high schools for the prevention and education of drinking and

driving. • Provide a high level of professional pre-hospital care through education, training, progressive protocols and the

state of the art medical equipment. • To improve and expand the pre-hospital care in Indian River County with the use of County Awards grant

monies. • Develop procedures to reduce response times to meet standard levels for medical and fire related incidents. • Meet with local emergency departments to gather ideas for new treatment modalities. • Develop rapport with other public information officers from surrounding fire and EMS providers.


208

EMERGENCY SERVICES DISTRICT Goal link guide located on page 31


Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Advanced life support calls (ALS) PS-1 10,935 10,903 10,990 11,209 Basic life support calls (BLS) PS-1 3,077 3,441 3,584 3,656 Total vehicle fire rescue response PS-1 37,384 39,316 42,958 43,817 Public education/safety audience outreach PS-4 1,009 516 3,947 4,000 Plan reviews PS-2 1,884 1,767 1,858 1,950 Inspections PS-2 2,239 1,874 1,992 2,000 Efficiency Firefighters per 1,000 residents PS-3 1.72 1.71 1.69 1.68

Average cost per fire rescue response PS-1 $713.98 $632.13 $613.14 $608.61

Cost of service per citizen* PS-1 $199.00 $184.38 $194.61 $194.88 Effectiveness Average response time (in minutes) PS-1 5.52 5.53 5.28 5.20 Structural plans reviewed in less than 10 days PS-2 95% 91% 87% 90% Insurance Services Office rating 1-10 (lowest best) PS-3 4/9 4/9 4/9 4/9 *Population does not include Indian River Shores Staffing


Department Total FT 236.35 235.35 235.35 235.35 0


114-120 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year Personal Services $21,211,837 $20,180,317 $20,617,431 $21,023,320 $405,889 Contractual Services 1,782,743 1,773,832 1,760,248 1,760,248 0 Operating Expenses 945,714 944,045 1,002,165 1,006,190 4,025 Supplies Expense 866,839 884,206 1,033,072 1,107,600 74,528 Other Expenses 35,390 54,043 47,581 106,910 59,329 Plant Operations 375,675 164,475 151,137 145,376 (5,761) Communications Expense 19,283 19,170 25,000 25,000 0 Capital Outlay 1,037,558 439,699 779,757 57,200 (722,557) Grants/Aids 13,821 13,821 13,822 13,822 0 Transfer to Constitutional 402,837 379,402 395,018 425,395 30,377 Contingencies 0 0 339,272 821,399 482,127 Cash Forward 0 0 174,828 174,828 0 Total Expenditures $26,691,699 $24,853,010 $26,339,331 $26,667,288 $327,957

LAND ACQUISITION BONDS

2013/2014 Budget Land Acquisition Bonds Detail

209

LAND ACQUISITION BONDS FUND 225 Statement of Function This fund accounts for the debt service payments associated with the Environmentally Sensitive Land Acquisition Bonds and the ad valorem taxes collected in support of them. The bonds are General Obligation voted debt. A referendum authorizing the issuance of $26 million in bonds was passed in November 1992. On July 11, 1995, the first series of $15 million was issued. By the end of calendar year 2001, nearly all of the original $15 million issue had been expended. This prompted the Board of Commissioners to approve issuance of the remaining $11 million in FY 2001/02. In fiscal year 2009/10 the first series of $15 million was paid off. On April 10, 2012 the Board of County Commissioners approved early payoff of the remaining outstanding principal in the amount of $3,620,000. The calling of these bonds saved the taxpayers $392,057 in interest payments over the remaining duration of the bond. In addition to the interest savings, the County no longer has to levy a millage for this expense. Revenues


Ad Valorem Taxes $935,313 $916,748 $0 $0 $0 Interest 7,521 2,422 0 0 0 Non Operating Sources 0 3,050,000 11,301 0 (11,301) Total Revenues $942,835 $3,969,170 $11,301 $0 ($11,301)

Expenditures


Debt Service $993,008 $4,650,398 $0 $0 $0 Fees and Commissions 31,386 29,807 11,301 0 (11,301) Total Expenditures $1,024,394 $4,680,205 $11,301 $0 ($11,301)

The Land Acquisition Bond millage rate decreased slightly each year for several years until FY 2003, in which there was a substantial increase due to the $11 million bond issuance completed in November 2001. In 2004, the 1995 bond issue was refinanced and the millage rate continued to decrease. The current year millage rate has been eliminated due to early payoff of the bonds.

0.2839

0.23440.2106

0.1789

0.14060.1357

0.1357

0.0725

0.0681

0.0717

0.000 0.000

0.0000

0.0500

0.1000

0.1500

0.2000

0.2500

0.3000

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

Fiscal Year

Land Acquisition Bond Millage Rates

2013/2014 Budget Land Acquisition Bonds Detail

210

LAND ACQUISITION BONDS – 2004 REFERENDUM FUND 245 Statement of Function This fund accounts for the debt service payments associated with the Series 2006 - Environmentally Sensitive Land Acquisition Bonds and the ad valorem taxes collected in support of them. In November of 2004, the voter’s of Indian River County approved a referendum to issue general obligation bonds in the principal amount not to exceed $50,000,000. These bonds were issued on June 13, 2006 in the principal amount of $48,600,000. Fiscal year 2006/2007 was the first year of debt service expenditures for this issue. Revenues


Ad Valorem Taxes $4,665,454 $4,657,435 $4,834,600 $4,878,564 $43,964 Interest 15,133 7,444 12,500 7,953 (4,547) Non Operating Sources 0 0 (92,355) (110,957) (18,602) Total Revenues $4,680,587 $4,664,879 $4,754,745 $4,775,560 $20,815

Expenditures


Debt Service $4,615,534 $4,612,263 $4,622,263 $4,632,462 $10,199 Fees and Commissions 85,027 82,823 107,482 118,098 10,616 Cash Forward 0 0 25,000 25,000 0 Total Expenditures $4,700,560 $4,695,086 $4,754,745 $4,775,560 $20,815

SOLID WASTE DISPOSAL DISTRICT

2013/2014 Budget Solid Waste Disposal District Detail

211

ORGANIZATION CHART OF DEPARTMENTS FUNDED BY SOLID WASTE DISPOSAL DISTRICT

Revenues Actual Actual Budget Budget Change from

Revenue Type 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year Physical Environnement Revenues $1,602,714 $1,690,051 $1,829,479 $1,917,000 $87,521 Rental Revenue 75,181 75,507 75,000 75,506 506 Interest 203,253 268,633 200,000 100,000 (100,000) Assessments 7,477,054 7,812,893 8,254,015 8,600,847 346,832 Disposition Of Fixed Assets 530,241 0 0 0 0 Other Miscellaneous Revenue 66,447 4,503 30,000 18,081 (11,919) Non Operating Sources 0 0 699,907 489,428 (210,479) Total Revenue $9,954,890 $9,851,588 $11,088,401 $11,200,862 $112,461

Expenditures by Department Actual Actual Budget Budget Change from Dept Department Name 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year 209 Refuse Disposal $386,978 $3,850 $0 $0 $0 217 Sanitary Landfill 5,198,906 5,258,775 5,460,239 5,665,058 204,819 255 Recycling 4,784,593 5,396,379 5,628,162 5,535,804 (92,358)

Total Expenditures $10,370,476 $10,659,004 $11,088,401 $11,200,862 $112,461

Capital Outlay by Department Budget Budget Change from Dept Department Name 2012/2013 2013/2014 Prior Year 217 Sanitary Landfill $0 $213,125 $213,125 255 Recycling 115,000 0 (115,000)

Total Expenditures $115,000 $213,125 $98,125

RefuseDisposal

SanitaryLandfill

Recycling

Solid WasteDisposal District

UtilitiesServices

CountyAdmininstrator


212

REFUSE DISPOSAL Statement of Function The County's solid waste system is an organized dependent special district known as Indian River County Solid Waste Disposal District (SWDD). The purpose of the Refuse Disposal Division under SWDD is to operate five Customer Convenience Centers (CCC’s) around the County and transport materials delivered to these centers by county residents to the landfill site for recycling and/or disposal. The five countywide CCC’s provide collection points for the residents to deliver municipal solid waste, yard trash, household hazardous waste and various recyclable materials. SWDD then transports these materials to the landfill for ultimate disposition to maintain the health and well being of the community and environment. In January 2011, the Board of County Commissioners awarded a bid to privatize the landfill and convenience center operations, which resulted in a reorganization of SWDD departments. The Refuse Disposal department is now part of the Customer Convenience Centers and Recycling department.


411-209 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year Personal Services $147,214 $3,850 $0 $0 $0 Contractual Services 14,782 0 0 0 0 Operating Expenses 27,668 0 0 0 0 Supplies Expense 33,616 0 0 0 0 Other Expenses 123,058 0 0 0 0 Grants and Aid Expenditures 40,641 0 0 0 0 Total Expenditures $386,978 $3,850 $0 $0 $0


213

SANITARY LANDFILL Statement of Function To provide for safe and cost-effective onsite processing of waste tires, yard waste, landfill disposal of municipal solid waste and construction and demolition debris in complete compliance with federal and state environmental regulations while maximizing the recovery of recyclable materials. The County’s solid waste management system is an organized dependent special district known as Indian River County Solid Waste Disposal District (S.W.D.D.). The sanitary landfill division operates under strict Federal and State permit requirements. As of January 1, 2011, Republic Services has been contracted for the Operations & Maintenance of the Class I landfill as a co-disposal operation of both Municipal Solid Waste (MSW) and construction & demolition (C&D) debris, the Material Recovery Facility (MRF) for residential and commercial recyclable materials; household hazardous waste management services; environmental compliance and site management. The yard waste material continues to be operated contractually by Consolidated Resources, Inc. 2012/2013 Accomplishments

• Continued to maintain environmental compliance of the entire landfill site in accordance with various permits for the site.

• Completed Phase II of the Segment 3 Cell 1 project which provides an additional 10 acres of landfill capacity.

• Transitioned the FDEP oversight from Central District to the Southeast District 2013/2014 Goals and Objectives

• Initiate and Finalize a Master Plan for SWDD. • Make some road and building improvements to protect SWDD assets. • Continue to maintain environmental compliance of the entire landfill site in accordance with the

requirements of the site’s various permits.


214

SANITARY LANDFILL



Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Waste stream tonnage received PE-3 180,434 174,402 182,977 200,000 Tonnage landfilled-Class I PE-3 117,523 114,402 120,622 125,000 C&D debris landfilled PE-3 32,486 38,058 39,968 40,000 Efficiency Cost per tonnage received PE-2 $20.86 $22.19 $19.32 $19.37 Effectiveness Maintain environmental compliance of landfill PE-4 Yes Yes Yes Yes

Tonnage landfilled as % of total received PE-3 83.14% 87.21% 87.76% 82.50%

Remaining available cubic yards capacity PE-3 333,822 253,522 1,236,297* 1,104,518

* New Segment 3 Cell 1 was constructed and approved for waste placement in 2013, providing an additional 1,110,888 cubic yard capacity.

Staffing




Personal Services $794,645 $525,041 $561,036 $564,028 $2,992 Contractual Services 2,558,452 2,685,324 2,789,026 2,965,501 176,475 Operating Expenses 378,256 291,689 323,504 324,604 1,100 Supplies Expense 32,487 17,615 20,078 19,972 (106) Other Expenses 1,148,253 1,420,728 1,394,500 1,400,105 5,605 Plant Operations 148,746 180,000 180,000 180,000 0 Transfer to Constitutional 138,067 138,378 192,095 197,505 5,410 Reserve for Contingency 0 0 0 13,343 13,343 Total Expenditures $5,198,906 $5,258,775 $5,460,239 $5,665,058 $204,819


215

CUSTOMER CONVENIENCE CENTERS & RECYCLING To maximize recycling of discarded and waste materials through education and convenient collection services to minimize landfill disposal. Market the recycled materials to generate revenues to offset the collection and/or disposal costs to residents and businesses of Indian River County. To provide effective and environmentally sound Customer Convenience Centers (C.C.C.’s) where residents can drop off recyclable items and solid waste. SWDD then transports these materials to the landfill for ultimate disposition to maintain the health and well being of the community and environment. The County’s solid waste management system is an organized dependent special district known as Indian River County Solid Waste Disposal District (S.W.D.D.). The Recycling Division was established under S.W.D.D. as part of the County’s recycling/recovery plan, the adoption of which was required under the 1988 Solid Waste Management Act. Collection of recyclables is available to residential units for both unincorporated areas and municipalities through interlocal agreements. As of January 1, 2011, Republic Services has been contracted for the Operations & Maintenance of the Customer Convenience Centers. The five CCC’S provide collection points for the residents to deliver municipal solid waste, yard trash, household hazardous waste, sharps disposal drop off and various recyclable materials. In January 2011, the Board of County Commissioners awarded a bid to privatize the landfill and convenience center operations, which resulted in a reorganization of SWDD departments. The Refuse Disposal department is now part of the Customer Convenience Centers and Recycling department. 2012/2013 Accomplishments

• Provided public information and education to promote recycling by advertising in public information media,

school presentations and meeting with citizen groups and business organizations. • Monitored the recycled materials market to maximize sales revenues. • Started the construction of the Oslo CCC as a flat-on-grade facility. This will be the first CCC to utilize waste

compactors for residential garbage. • Continued to target areas of low recycling participation by direct delivery of recycle bins.


• Expand business recycling. • Continue to streamline the collection and processing of recyclables to increase the recycling rate and further

reduce the operating cost. • Continue to monitor the recyclables market to maximize the materials sale revenues. • Perform engineering inspections of the five C.C.C.’s to identify operational, safety and environmental

deficiencies and developed recommendations for mitigating measures. • Continue to support KIRB (Keep Indian River Beautiful) to improve cost effectiveness and expansion of

public information and education to promote recycling and waste reduction. • Continue to increase advertising, promotion, and education of our recycling program. • Obtain baseline recycling participation rate to measure the efficiency of the expanded recycling program. • Promote Sustainability Initiatives to foster a Green County Government and Community.


216

CUSTOMER CONVENIENCE CENTERS & RECYCLING Goal link guide located on page 32

Performance Indicator Goal Link

Actual FY 2010/11

Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Customer Convenience Centers:

Total tons collected PE-5 25,475 23,034 24,487 24,800 Waste material collected PE-5 17,832 16,837 17,828 18,000 Recycling material collected PE-3 1,512 1,148 1,212 1,300 Yard Waste Material Collected PE-3 6,131 5,049 5,447 5,500 Recycling: Recycling collection service customers PE-1 73,570 73,940 74,691 75,500 Tonnage of recycled materials* PE-3 51,591 53,255 50,893 52,000 Efficiency Cost per ton collected PE-2 $30.58 $30.29 $29.11 $29.64 Effectiveness % of convenience centers recycling of total tonnages of recycled materials PE-5 15% 12% 13% 13%

Percent of total waste recycled PE-3 29% 31% 28% 26%

Certified as Gold Status Florida Green County PE-4 Yes Yes Yes Yes *Amount includes yard waste which is considered to be recyclable.

Expenditures


Personal Services $258,759 $4,400 $0 $0 $0 Contractual Services 4,356,227 5,069,837 5,302,379 5,172,195 (130,184) Operating Expenses 59,448 43,151 60,000 60,000 0 Supplies Expense 43,498 34,087 49,000 65,000 16,000 Depreciation 66,663 88,627 88,000 200,000 112,000 Plant Operations 0 117,667 91,332 0 (91,332) Grants and Aid Expenditures 0 38,609 37,451 38,609 1,158 Total Expenditures $4,784,593 $5,396,379 $5,628,162 $5,535,804 ($92,358)

HOUSING AUTHORITY

2013/2014 Budget Housing Authority Detail

217

HOUSING AUTHORITY Statement of Function The Indian River Housing Authority is a separate legally authorized organization. Its operating budget is included under the County's because IRC is the primary funding source for the Authority's administrative operations. The purpose of the Housing Authority is to provide quality affordable housing and to comply with all federal, state and local laws that affirmatively support fair housing opportunities for all Housing Choice Voucher Participants. In past years, the county had provided financial assistance to and maintained some limited control over the Housing Authority. For this reason, the Housing Authority was a component unit of the County from an accounting and auditing perspective. In February 2011, the Board of County Commissioners approved a plan to separate the Housing Authority from Indian River County, effective July 1, 2011.


Department Total FT 1 0 0 0 0 Note: The Housing Authority is a separate legislative authority. The personnel paid by the BCC, report through the General Services Director for administrative purposes. Revenues


Fund Transfers $99,414 $0 $0 $0 $0 Total Revenues $99,414 $0 $0 $0 $0

Expenditures

Fund 107 Actual Actual Budget Budget Change from Housing Authority 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year

Personal Services $47,122 $0 $0 $0 $0 Contractual Services 41,234 0 0 0 0 Operating Expenses 10,850 0 0 0 0 Supplies Expense 224 0 0 0 0 Total Expenditures $99,414 $0 $0 $0 $0

SPECIAL REVENUE FUNDS

2013/2014 Budget Special Revenue Funds Detail

218

SPECIAL REVENUE FUNDS Used to account for the proceeds of specific revenue sources - other than major capital projects that are equally restricted to expenditures for specified purposes. The following are special revenue funds: 101 - Road Improvement Fees: to account for the receipt of traffic impact fees. F unds are used for the upgrading and construction of roads and bridges. 102 - New Road Improvement Fees: to account for the receipt of traffic impact fees. Funds are used for the upgrading and construction of roads and bridges. 103 - County Wide Impact Fees: to account for the receipt of new countywide impact fees. Funds are used for the upgrading and construction of public facilities. 106 - Court Facilities: to account for expenditures for improvements to court facilities. Financing is by additional fees collected by the court system. 108 - Section 8 Rental Assistance: to account for the provision of rental assistance for low-income housing. Financing is provided by a grant from the U.S. Department of Housing and Urban Development. 109 - Secondary Roads Construction: to account for the expenditures of road and bridge construction. Financing is provided by collections of the optional 6-cent gas tax by the State of Florida, which are transmitted to the County on a monthly basis. 112 - Special Law Enforcement: Accounts for the expenditures of providing law enforcement equipment. Financing is provided by confiscation of monies and property in accordance with Section 932.704 of the Florida Statutes. 117 - Tree Ordinance Fines: Accounts for fines assessed against individuals for illegal removal of protected trees. Funds are used for park improvements. 119 - Tourist Development: Accounts for 1 ½ cents of the total levy of 4 cents of local option Tourist Development Tax. Funds are used to attract tourism trade and for the benefit of County residents. 120 - 911 Surcharge: Accounts for the receipt of the 911 surcharge on all telephone bills of the County. Monies are used to pay the operating costs of the 911 Emergency Center. 121 - Drug Abuse: Accounts for the collection of fines on criminal drug cases and grant funding under the State Anti-Drug program. Monies are used for drug prevention and education programs. 123 - IRCLHAP/SHIP: Accounts for the Indian River County Local Housing Assistance Trust Fund pursuant to the State Housing Initiatives Partnership (SHIP) Program that provides the funding. Monies are used to assist in providing local affordable housing through such activities as impact fee, down payment and home rehabilitation low-or no-interest loans and grants to eligible applicants. 124 - Metropolitan Planning Organization: Accounts for the collection of pass through Federal FL/Sec. 112 funding through a joint participation agreement between the FDOT and the Indian River County Metropolitan Planning Organization (MPO). The MPO is a legislative agency responsible for transportation planning in the urbanized area of Indian River County.


219

SPECIAL REVENUE FUNDS (Cont’d) 126 - Multi-Jurisdiction Trust Fund: Accounts for project generated criminal income (P.G.I.) by the Multi-Agency Criminal Enforcement Unit (M.A.C.E.). Under the terms of the anti-drug grant all revenue generated from property confiscated by the M.A.C.E. unit must be deposited in a separate fund. 75% of this money cannot be appropriated without permission from the State of Florida. 127 - Native Uplands Acquisition: Accounts for expenditures related to the acquisition of native habitat preserve areas and for the management of such lands. Funding is provided by developers of property who pay to mitigate native uplands destruction where native upland plant communities will be destroyed. 128 - Beach Restoration: Accounts for half of the proceeds from the levy of a Local Option Tourist Development Tax (3% as of September 1, 1993). Funds are used for beach restoration for the benefit of County residents. 129 - Community Development Block Grant/NSP Grant: Accounts for the collection of CDGB grant monies to be used for improving disadvantaged communities. This fund also accounts for grant funds received for the Federal Neighborhood Stabilization Fund Program to rehabilitate and reinhabit foreclosed properties in the County. 130 - Community Development Block Grant/NSP III Grant: This fund accounts for grant funds received for the Federal Neighborhood Stabilization Fund Program to purchase and develop abandoned, vacant, and foreclosed properties in the County. This grant focuses on a targeted area and will be implemented by Indian River Habitat for Humanity 133 - Florida Boating Improvement Program: Accounts for boat registration fees, which may be used for recreational channel marking, public launching facilities and other boating-related activities. 134 - Library Bequests: Accounts for specified expenditures incurred by Indian River County Libraries. Funding is provided by donations made to the Libraries. 135 - Disabled Access Programs: Accounts for the collection of fines charged on parking tickets for illegally parking in handicapped assigned parking spots. Indian River County uses these funds to make County facilities ADA compliant. 136 - Intergovernmental Grants: Accounts for miscellaneous grants received by Indian River County. Among these are grants from the Department of Housing and Urban Development (HUD), the Department of Community Affairs (DCA) and the Department of Environmental Protection (DEP). 137 – Traffic Education Program: The “Dori Slosberg Driver Education Safety Act” passed by the Florida Legislature during the 2002 Legislative Session, provides resources to fund successful driving programs in schools. The state law lets counties raise money for driver education through a $3 traffic ticket surcharge. The Board of County Commissioners awards annual grants from these funds based on applications from public and nonpublic schools. 138 - Disaster Recovery Grant: Accounts for FEMA grants received for storm relief. These funds will be used for Rockridge Flood /Drainage and Sanitary Sewer, West Wabasso Water Line Extension and Fire Stations renovation and replacement and the Hurricane Housing Recovery Program (HHR). HHR’s intent is to increase the availability of affordable housing units in the County by providing low or no-interest loans for down payments and closing costs, loans or grants for impact fees, and loans or grants for renovation of substandard housing units.


220

SPECIAL REVENUE FUNDS (Cont’d) 140 - Court Facility Surcharge Fund: Counties are required by Article V of the State Constitution to fund the cost of construction or lease, maintenance, utilities, and security of facilities for the circuit and county courts, public defenders’ offices, state attorneys’ offices and the offices of the clerks of the circuit and county courts performing court-related functions. T his fund accounts for the collection of a $15 court facility surcharge on traffic violations to fund the facilities needs of the court system. 141 - Additional Court Costs: Accounts for additional court costs assessed by the county to provide funding for various court-related programs for the residents of Indian River County. These programs include legal aid, law library, teen court and court innovations. 142 - Court Technology Fund: Counties are required by Article V of the State Constitution to fund the cost of communications services, existing radio systems, and existing multi-agency criminal justice information systems. This fund accounts for receipt and expenditures of a $2 recording fee that provides funding for this requirement. 145 – Land Acquisition Series 2004: Accounts for expenditures incurred in the purchase of environmentally sensitive land. F inancing is provided by bond proceeds from the voted debt Environmentally Sensitive Land Acquisition Bonds. 171 - East Gifford Stormwater Watershed M.S.B.U.: Accounts for expenditures of funds for stormwater improvements in East Gifford Stormwater Watershed. Funds are provided by non-ad valorem taxes. These funds are required to receive a state grant for a stormwater improvement project for this area. Streetlighting Districts: 181 - Gifford 188 - Laurel Court 194 - Whispering Pines 182 - Laurelwood 189 - Tierra Linda 195 - Moorings 183 - Rockridge 190 - Vero Shores 196 - Walker’s Glen 184 - Vero Highlands 191 - Ixora Park 197 - Glendale Lakes 186 - Porpoise Point 192 - Poinciana Park 198 - Floralton Beach 187 - Single Light Districts 193 - Roseland 199 - West Wabasso The streetlight districts are non-ad valorem projects. Non-ad valorem projects generate revenues by billing the controlling entities (in these cases it is usually the homeowners’ associations) for the costs involved in installing, operating and maintaining streetlights within defined districts. 185 - Vero Lakes Estates M.S.B.U.: Accounts for the expenditures of funds to improve roads in the Vero Lakes Estates subdivision and to provide street lighting. Funds are provided by non-ad valorem taxes. Non-ad valorem projects generate revenues by billing the controlling entities (in this case the homeowners in this development) for the costs involved in improving the roads and installing, operating and maintaining streetlights. 308 - Dodgertown Capital Reserve Fund: Capital Reserve agreement between the County and Minor League Baseball. At the option of Minor League Baseball, these funds may be used to pay the costs of additional improvements not funded by the County.


221

ORGANIZATION CHART OF DEPARTMENTS FUNDED BY THE SPECIAL REVENUE FUNDS



Emergency Services

Public Works

911 Surcharge

Metropolitan Planning Org.

Rental Assistance

IRCLHAP/ SHIP

Secondary Road Construction

Beach Restoration


222

ROAD IMPROVEMENT FEES FUND 101


Revenue Type 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year Interest $6,897 $0 $0 $0 $0 Non Operating Sources 0 ($536,911) 0 0 $0 Total Revenue $6,897 ($536,911) $0 $0 $0

Expenditures Actual Actual Budget Budget Change from

Fund Department Name 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year 101-152 District 2 $0 $608,424 $0 $0 $0

Total Expenditures $0 $608,424 $0 $0 $0

NEW ROAD IMPROVEMENT FEES FUND 102 Revenues


Interest $119,766 $44,920 $75,000 $75,000 $0 Impact Fees 1,348,414 1,603,340 1,300,000 1,550,000 250,000 Miscellaneous 247,050 477,705 0 0 0 Non Operating Sources 0 0 9,372,366 96,220 ($9,276,146) Total Revenues $1,715,230 $2,125,965 $10,747,366 $1,721,220 ($9,026,146)

Expenditures

Actual Actual Budget Budget Change from Fund Department Name 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year

102-151 District 1 $101,629 $12,256 $1,321,432 $269,220 ($1,052,212) 102-152 District 2 5,606,407 3,644,649 5,964,592 100,000 ($5,864,592) 102-153 District 3 2,784,439 4,265,052 3,459,342 1,350,000 ($2,409,342) 102-214 Road and Street Facilities (161) 0 2,000 2,000 0

Total Expenditures $8,492,314 $7,921,957 $10,747,366 $1,721,220 ($9,026,146)


223

ADDITIONAL IMPACT FEES FUND 103 Staffing


Department Total FT 1 1 1 1 0 Revenues


Interest $67,406 ($226,810) $45,000 $45,000 $0 Impact Fees 392,888 664,580 473,550 726,000 252,450 Miscellaneous 31,541 50,933 265,000 342 (264,658) Non Operating Sources 0 0 7,401,948 815,975 (6,585,973) Total Revenues $491,835 $488,703 $8,185,498 $1,587,317 ($6,598,181)

Expenditures

Actual Actual Budget Budget Change from Fund Department Name 2010/2011 2011/2012 2012/2013 2013/2014

Prior Year

103-120 Fire Services Refunds $0 $26,353 $7,248 $0 ($7,248) Capital Outlay 301,850 275,182 1,815,284 190,000 (1,625,284)

103-204 Administrative Personal Services 88,566 86,121 87,315 88,221 906 Contractual Services 23,086 110,076 65,179 168,171 102,992 Operating Expenses 277 810 2,570 3,228 658 Supplies Expense 496 1,003 3,000 3,000 0 Other Expenses 59,697 74,689 100,000 102,242 2,242

103-210 Parks Refunds 0 1,405,796 75,931 0 (75,931) Capital Outlay 75,605 681,824 4,465,884 656,455 (3,809,429)

103-217 Sanitary Landfill Capital Outlay 643,144 0 26,000 26,000 0

103-220 Facilities Mgmt Courthouse Facilities 0 0 500,000 350,000 (150,000)

103-600 Law Enforcement Refunds 0 64,067 22,150 0 (22,150) Capital Outlay 274,787 110,983 866,494 0 (866,494)

103-601 Correctional Capital Outlay 641,169 80,919 148,443 0 (148,443) Total Expenditures $2,108,677 $2,917,823 $8,185,498 $1,587,317 ($6,598,181)


224

COURT FACILITIES FUND FUND 106 Revenues


Court Related Revenues $236 $150 $0 $0 $0 Interest 442 198 0 0 0 Non Operating Sources 0 30,000 30,000 0 Total Revenues $678 $348 $30,000 $30,000 $0

Expenditures


106-220 Facilities Management Operating Expense $11,393 $10,164 $30,000 $30,000 $0 Total Expenditures $11,393 $10,164 $30,000 $30,000 $0


225

SECTION 8 - RENTAL ASSISTANCE FUND 108 Statement of Function The Indian River County Housing Choice Voucher Section 8 Program is incorporated under the county umbrella. Its operating budget is funded by HUD and included under the County’s overall budget since the County has an ACC contract to administer the Section 8 program. The mission of the Indian River County Section 8 program is to provide housing to income eligible applicants in accordance with all federal, state and local laws that affirmatively support fair housing opportunities throughout Indian River County. 2012/2013 Accomplishments • Received HUD Higher Performer Status fourth year in a row. • Earned 100% SEMAP score. • Provided education self sufficiency workshops for program participants working with IRSC. • Continued education workshops for program landlords. • 100% Budget Authority utilization. • Continued staff training pertaining to HUD federal rules and regulations. 2013/2014 Goals and Objectives • Continue to earn HUD high performer status by obtaining 95% or higher on SEMAP indicators. • Complete three hundred and twenty inspections annually. • Complete three hundred and twenty re-certifications annually. • Increase availability of housing for families in need by utilizing 95% or higher of HAP Budget Authority. • Improve the quality of assisted housing through continued education workshops. • Promote self-sufficiency among our clients in order to discourage long-term dependence.


226

SECTION 8 - RENTAL ASSISTANCE FUND 108 Goal link guide located on page 33


Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Annual reexaminations of continued eligibility completed by anniversary date HS-2 343 322 322 325

Rent reasonableness completed on housing units HS-2 360 404 350 350 Annual inspections of housing units completed by anniversary date HS-2 343 322 322 325

Efficiency Administrative fees earned from HUD HS-3 $254,912 $217,694 $209,400 $210,000 Budget Authority (Housing Assistance Funding) from HUD HS-3 $1,749,803 $1,684,035 $1,658,418 $1,588,529

Effectiveness Utilization of Housing Assistance funds HS-3 104% 100% 100% 100% Obtain HUD High Performer Status HS-2 Yes Yes Yes Yes Staffing




Federal Grants $2,004,715 $1,901,583 $1,947,102 $1,971,390 $24,288 Other Charges for Services 87,345 37,413 0 0 0 Interest 1,893 1,138 0 0 0 Other Sources 0 0 538 1,369 831 Total Revenues $2,093,953 $1,940,134 $1,947,640 $1,972,759 $25,119

Expenditures


Personal Services $165,262 $146,972 $155,933 $155,531 ($402) Contractual Services 8,488 7,172 10,400 12,600 2,200 Operating Expenses 6,119 10,323 8,800 8,645 (155) Supplies Expense 27,056 12,507 16,250 17,850 1,600 Other Expenses 1,862,222 1,757,111 1,756,257 1,774,371 18,114 Capital Outlay 9,740 1,023 0 0 0 Other Uses 29,604 0 0 3,762 3,762 Total Expenditures $2,108,491 $1,935,108 $1,947,640 $1,972,759 $25,119


227

SECONDARY ROAD CONSTRUCTION FUND 109 Statement of Function The purpose of the Secondary Road Construction fund is the segregation of funds generated by the local option 6-cent gas tax administered by the State. The local option fuel tax proceeds, per State law, may only be used for transportation expenditures. By definition, this means public transportation operations and maintenance, roadway and right-of-way maintenance and drainage, bridge maintenance and operation, traffic engineering and signalization, street lighting and construction or reconstruction of roads. Staffing


Department Total FT 3 3 3.065 3.100 0.035 Revenues


Sales, Use and Fuel Taxes $3,346,362 $3,329,183 $3,335,000 $3,316,893 ($18,107) Federal Grants 227,337 991,722 2,347,673 0 (2,347,673) Interest 70,233 39,860 55,000 40,000 (15,000) Other Miscellaneous Revenue 350,301 74,961 69,156 1,027 (68,129) Non Operating Sources 0 0 5,479,309 4,642,679 (836,630) Total Revenues $3,994,232 $4,435,726 $11,286,138 $8,000,599 ($3,285,539)

Expenditures

Actual Actual Budget Budget Change from Dept Department Name 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year

109-199 Reserves $0 $0 $0 $6,449 $6,449 109-214 Roads And Bridges

Personal Services 0 0 9,256 15,141 5,885 Contractual Services 215,091 199,385 758,444 512,845 (245,599) Operating Expenses 72,196 211,504 775,264 642,683 (132,581) Supplies Expense 2,722,994 1,959,556 4,407,914 4,509,744 101,830 Project Expenditures 1,764,563 2,343,934 5,020,804 1,995,780 (3,025,024) 109-244 Engineering

Personal Services 190,046 184,500 187,078 188,990 1,912 Operating Expenses 6,783 5,163 7,055 6,255 (800) Supplies Expense 627 845 1,200 1,200 0 Other Expenses 0 0 100 1,968 1,868 Communication Expense 0 0 200 200 0

109-247 Real Estate Acquisition Personal Services 51,295 49,635 44,548 45,069 521 Contractual Services 935 646 74,275 74,275 0 Total Expenditures $5,024,530 $4,955,168 $11,286,138 $8,000,599 ($3,285,539)


228

SECONDARY ROAD CONSTRUCTION FUND 109 Real Estate Acquisition 2012/2013 Accomplishments • Completed acquisition of temporary construction easements on 66th Avenue North of SR60 • Continue acquisition for new site plan right-of-way acquisition • Keep current with easement requests, TIIF releases, and Public Information Requests • Sort, organize, and file by project name in Right-Of-Way vault • Keep current with County leases on properties acquired for road projects

Real Estate Acquisition 2013/2014 Goals and Objectives • Purchase right-of-way, temporary construction easements and drainage easements for CR510/US1

Intersection Project #0549 (85 parcels) • Complete acquisition of temporary construction easements on 66th Avenue North of SR60 • Continue acquisition for new site plan right-of-way acquisition • Keep current with easement requests, TIIF releases, and Public Information Requests • Continue to sort, organize, and file by project name in Right-Of-Way vault • Keep current with County leases on properties acquired for road projects • Continue County Real Estate Owned Spreadsheet up to date (Adding new purchases and deleting all real estate

sold)

Real Estate Acquisition Performance Measures

Performance Indicator

Actual FY 2010/2011

Actual FY 2011/2012

Actual FY 2012/2013

Projected

2013/2014

Land Acquisition – number of parcels 49 31 15 70


229

SPECIAL LAW ENFORCEMENT FUND FUND 112 Revenues


Judgments and Fines $42,048 $40,040 $24,000 $0 ($24,000) Other Charges for Services 36,082 35,424 0 0 0 Interest 1,419 818 0 0 0 Total Revenues $79,550 $76,282 $24,000 $0 ($24,000)

Expenditures


Transfer to Constitutional $10,523 $104,426 $24,000 $0 ($24,000) Total Expenditures $10,523 $104,426 $24,000 $0 ($24,000)

TREE ORDINANCE FINES FUND 117 Revenues


Violation of Local Ordinances $0 $14,400 $0 $0 $0 Interest 1,282 667 0 0 0 Non Operating Sources 0 0 50,000 50,000 0 Total Revenues $1,282 $15,067 $50,000 $50,000 $0

Expenditures


Supplies Expense $42,710 $0 $50,000 $50,000 $0 Total Expenditures $42,710 $0 $50,000 $50,000 $0


230

TOURIST TAX FUND 119 Revenues


Sales, Use and Fuel Taxes $578,979 $601,845 $610,000 $630,000 $20,000 Interest 2,689 1,172 5,000 2,500 (2,500) Non Operating Sources 0 1,061 100,937 95,813 (5,124) Total Revenues $581,668 $604,078 $715,937 $728,313 $12,376

Expenditures


119-144 District I Vero Beach Grants and Aid Expenditures* $307,808 $336,979 $355,588 $363,927 $8,339

119-145 District II Indian River County Grants and Aid Expenditures* 242,650 240,476 293,799 289,386 (4,413)

119-162 Dodgertown/Verotown,LLC** 90,517 27,849 66,550 75,000 8,450 Total Expenditures $640,975 $605,304 $715,937 $728,313 $12,376

*2013/2014 Grants and Aid:

** On May 1, 2009, the County leased the former Dodgertown facilities to Minor League Baseball, through its subsidiary, MiLB Vero Beach, LLC. On January 1, 2012, the county approved the assignment of the Facility Lease Agreement to Verotown, LLC.

Chamber of Commerce $420,613 Treasure Coast Sports Commission 148,700 Verotown, LLC 75,000 Cultural Council of IRC 60,000 Vero Heritage, Inc. 12,000 IRC Historical Society 1 2,000 Total 2013/2014 Grants and Aid $728,313


231

911 SURCHARGE FUND 120 Statement of Function The Communication Center was established as part of a statewide effort to provide a single, primary three digit emergency number (“911”) through which emergency services can be quickly and efficiently obtained thus shortening the time required for a person to request and receive emergency aid. The “911” services include call taking, location verification, call transfer, wireless technology and data base management. The “911” wireless funding provides for a 911 Mapping Technician position as support staff to the 911 Database Coordinator. The responsibility of the position is the collection of field data within a GIS environment to support development and maintenance of the 911 county base map. Wireless technology requires a 911 GIS coordinate mapping system for use at all Public Safety Answering Points (PSAP’S) for the implementation of Wireless Phase 1 and Wireless Phase 2. 2012/2013 Accomplishments • Continued collection of field data within a GIS environment to support Wireless Phase 1 and Phase 2 • Continued support and maintenance of our GIS accurate county base map • Provided mapping field books for more accurate abilities in location of residents by mobile responders • Worked on development of GIS layer showing all mobile home parks in Indian River County and made map

books for emergency response search and rescue following hurricane events • Continued review audit of all GIS data • Monitored 911 call taking equipment in all PSAP’s 2013/2014 Goals and Objectives • Continued collection of field data within a GIS environment to support Wireless Phase 1 and Phase 2. • Continue improvement to current database and mapping • Provide efficient maps for emergency responders • Maintain schedule for collection of field data on open subdivision projects • Maintain quality control procedure for centerline data • Continue review audit program of all GIS data


232

911 SURCHARGE FUND 120 Goal link guide located on page 31


Actual FY 2011/12

Actual FY 2012/13

Projected FY 2013/14

Workload Total 911 System Administrative Calls Received PS-1 380,896 234,206 199,321 245,916 Total 911 Calls For Service Received PS-1 111,060 81,621 83,299 85,702

Mapping Inquiries PS-4 11,398 11,968 12,566 13,194 911 System Caller Location/Mapping Inquiries Received from 911investigating location of caller PS-1 252 265 278 291

Street network updates PS-3 33,771 35,459 37,232 39,093 Sector boundary updates PS-3 2,109 2,214 2,324 2,440 911 net updates PS-3 917 962 1,010 1,060 Special project (hrs.) PS-3 1,055 1,107 1,162 1,220 Total updated records PS-3 105,532 116,348 122,165 128,273 Efficiency Total expenses per 911 inquiry PS-1 $53.92 $81.74 $55.51 $55.13 Effectiveness Percentage of 911 Calls Received /Mapping With No Mapping Inquiries PS-1 99.79% 99.81% 99.83% 99.83%

Percentage of 911 System Caller Location/Mapping Inquiries completed in 48 hours PS-1 95.45% 96.92% 97.05% 97.50%




233

911 SURCHARGE FUND 120 Revenues


State Shared Revenues $860,568 $1,539,602 $751,000 $760,000 $9,000 Interest 13,063 4,464 0 0 0 Non Operating Sources 1,092 1,128 (36,667) (32,560) 4,107 Total Revenues $874,723 $1,545,194 $714,333 $727,440 $13,107

Expenditures


120-132 Wireless 9-1-1 Personal Services $48,546 $0 $0 $0 $0 Operating Expenses 1,194 0 0 0 0 Supplies Expense 1,564 0 0 0 0

120-133 Communications Center Personal Services 72,477 119,864 120,308 121,335 1,027 Operating Expenses 291,924 663,454 371,345 388,700 17,355 Supplies Expense 1,314 1,540 10,039 13,776 3.737 Communications Expense 4,425 290 2,700 2,700 0 Reserve for Contingency 0 0 0 2,925 2,925 Capital Outlay 276,108 1,139,717 16,800 0 (16,800) Transfer to Constitutional 193,141 193,141 193,141 198,004 4,863 Total Expenditures $890,693 $2,118,006 $714,333 $727,440 $13,107


234

DRUG ABUSE FUND FUND 121 Revenues


Federal Grants $114,332 $67,451 $71,497 $68,509 ($2,988) Violation of Local Ordinances 13,838 13,364 0 0 0 Interest 1,024 603 0 0 0 Total Revenues $129,194 $81,418 $71,497 $68,509 ($2,988)

Expenditures


Grants and Aid Expenditures $86,692 $67,451 $71,497 $68,509 ($2,988) Total Expenditures $86,692 $67,451 $71,497 $68,509 ($2,988)


235

IRCLHAP/SHIP FUND 123 Statement of Function The Indian River County Local Housing Assistance Program (IRCLHAP) was established on April 6, 1993 pursuant to the State Housing Initiatives Partnership (SHIP) Program. IRCLHAP’s purpose is to increase the availability of affordable housing units in the County by providing low or no-interest loans for down payments and closing costs; loans or grants for impact fees; and loans or grants for renovation of substandard housing units. Funding is from the SHIP program and Florida Housing Opportunity Program (FHOP). The County’s Community Development Department administrates and monitors the program. 2012/2013 Accomplishments • Provided 15 loans to applicants in need of assistance as follows: 10 loans to very low-income households 4 loans to low-income households 1 loans to moderate-income households • Held 10 Homebuyers Education Workshops. • Coordinated and participated in Affordable Housing Advisory Committee and Partnership meetings. • Provided staff support for 20-loan review committee meetings.

2013/2014 Goals and Objectives-update • Maintain eligibility for SHIP funding. • Enhance public awareness of the SHIP program throughout the county. • Reduce the cost of housing for households with very low, low, and moderate incomes in the County. • Maintain the County’s affordable housing partnership with lenders, builders, and housing non-profit

organizations. • Assist 60 households.



Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Loan and grant applications processed HS-2 50 75 20 50 Approved loans & grants HS-3 45 69 10 20 Homebuyer education workshops HS-1 9 10 6 10 Efficiency Average days to close approved loans HS-2 14 10 12 10 Effectiveness % total funds to very low income level households HS-4 100% 60% 40% 40% % total funds to low income level households HS-4 0% 35% 45% 45% Note: State FY funds from each FY will be spent in 3 FYs.


236

IRCLHAP/SHIP FUND 123 Staffing




State Grants $350,000 $0 $55,619 $350,000 $294,381 SHIP Particpant Revenues 143,255 306,625 0 0 0 Interest 8,379 3,041 0 0 0 Other Miscellaneous Revenue 4,328 3,528 889,520 90,078 (799,442) Total Revenues $505,962 $313,195 $945,139 $440,078 ($505,061)

Expenditures


Personal Services $81,621 $79,580 $80,896 $44,882 ($36,014) Contractual Services 42,020 3,202 5,500 5,500 0 Operating Expenses 1,188 2,705 4,025 2,775 (1,250) Supplies Expense 1,290 1,189 34,147 19,933 (14,214) Other Expenses 0 0 0 1,988 1,988 Capital Outlay 0 1,770 0 0 0 Grants and Aid Expenditures 1,184,281 847,204 820,571 365,000 (455,571) Total Expenditures $1,310,400 $935,650 $945,139 $440,078 ($505,061)


237

METROPOLITAN PLANNING ORGANIZATION FUND 124

Statement of Function The Indian River County Metropolitan Planning Organization (MPO), formed in April 1993, is a legislative agency responsible for transportation planning in the urbanized area of Indian River County. It has the power to develop and adopt plans and to set priorities for the programming of improvements to the County’s transportation system. The MPO consists of twelve voting members representing the local governments within the County, two non-voting representatives from the Florida Department of Transportation (FDOT), and a non-voting representative from the Town of Orchid. Funding is through a Joint Participation Agreement for Federal Highway Planning (PL) funding. This is an agreement between FDOT and the MPO, which provides for the pass through of these federal funds. Dollars are approved on an annual basis. The percentage of Federal, State and local dollars varies from year to year. 2012/2013 Accomplishments • Prepared and adopted the 2013 Priority Projects report. • Completed the 2013 Congestion Management Process (CMP) Analysis. • Prepared and adopted the MPO Transportation Improvement Program (TIP). • Completed the 2013 Transit Development Plan Annual (Major) update. • Managed all activities of the MPO Governing Board, the three MPO advisory committees, and the

Transportation Disadvantaged Local Coordinating Board (TDLCB). Those activities included agenda and staff report development; board presentations; committee appointments; new member training; public involvement activities; and annual federal planning process certifications.

• Coordinated planning activities with FDOT for major FDOT-funded transportation projects, including the US 1 and I-95 widening projects, the SR 60 Traffic Calming project, and the two-laning of 82nd Avenue.

• Obtained Safety Grant funding, developed a Bicycle/Pedestrian Safety Training Program, and conducted Safety training at 13 elementary schools involving over 3,000 students.

• Participated in FDOT, Treasure Coast, and Statewide regional planning efforts. 2013/2014 Goals and Objectives • Maintain a continuing, cooperative, and comprehensive transportation process in the MPO area. • Manage MPO Governing Board and Advisory Committee activities. • Coordinate planning activities with FDOT for major transportation projects. • Conduct Bicycle/Pedestrian Safety Training throughout the County. • Participate in regional planning efforts. • Prepare and adopt the annual Priority Projects report. • Prepare and adopt the MPO Transportation Improvement Program (TIP). • Implement the specific tasks outlined in the current UPWP, which include program administration, data

collection, systems planning, and project planning. • Developed a new 2014/15 – 2015/16 Unified Planning Work Program (UPWP). • Complete the 2014 Transit Development Plan Minor Update. • Complete the 2013 Indian River County Bicycle/Pedestrian Plan Update.


238

METROPOLITAN PLANNING ORGANIZATION FUND 124



Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload MPO priorities under construction GG-3 8 7 8 6 Active Section 5307 Capital and Operating Grants GG-2 6 7 5 5 Public comments on work products GG-1 499 <100 580 <100 Efficiency Federal Transportation funding for IRC* GG-2 $82,103 $48,679 $98,656 $35,694 Cost per transit passenger/state ranking GG-2 $2.04 /2 $1.81/ 2 $1.95/2 $1.94/2 Effectiveness % of roadway network links failing adopted level of service standard GG-4 <1% <1% <1% <1%

% UPWP tasks completed GG-4 75% 75% 75% 75% Program requirements met GG-4 100% 100% 100% 100% *First 3 years of TIP, in ($000) Staffing


Department Total FT 3.32 4 4 4 0 Revenues


Federal Grants $457,034 $385,202 $562,753 $538,229 ($24,524) Other Sources 0 0 170,163 167,851 (2,312) Total Revenues $457,034 $385,202 $732,916 $706,080 ($26,836)

Expenditures


Personal Services $360,922 $370,770 $408,474 $412,075 $3,601 Contractual Services 44,583 56,297 195,412 182,040 (13,372) Operating Expenses 16,859 20,667 44,524 39,070 (5,454) Other Expenses 21,542 20,745 17,633 26,022 8,389 Capital Outlay 340 0 66,873 46,873 (20,000) Total Expenditures $444,246 $468,479 $732,916 $706,080 ($26,836)


239

MULTI JURISDICTION TRUST FUND 126 Revenues


Judgments and Fines $29,832 $4,000 $0 $0 $0 Interest 569 339 0 0 0 Total Revenues $30,400 $4,339 $0 $0 $0

Expenditures


Transfer to Constitutional $71,402 $26,380 $0 $0 $0 Total Expenditures $71,402 $26,380 $0 $0 $0

This fund is for project generated criminal income (P.G.I.) by the Multi-Agency Criminal Enforcement Unit (M.A.C.E.). Under terms of the anti-drug grant, all revenue generated from property confiscated by the M.A.C.E. unit must be deposited in a separate fund. 75% of this money cannot be appropriated without permission from the State. NATIVE UPLANDS ACQUISITION FUND 127 Revenues


Interest $5,023 $2,671 $0 $0 $0 Non Operating Sources 0 0 55,000 55,000 0 Total Revenues $5,023 $2,671 $55,000 $55,000 $0

Expenditures


Contractual Services $2,500 $0 $40,000 $40,000 $0 Supplies Expense 0 0 15,000 15,000 0 Total Expenditures $2,500 $0 $55,000 $55,000 $0


240

BEACH RESTORATION FUND 128 Statement of Function The major function of Beach Restoration is the planning, permitting and construction of projects related to coastal protection. These projects include large-scale beach renourishment at critically eroding areas of the beach, dune restoration to mitigate storm damage and protect upland properties, and reviewing applications for coastal armoring. Beach Restoration also manages and executes the County's Habitat Preservation Plan (HCP) for the protection of sea turtles, which allows the County to regulate and issue permits for emergency shoreline protection measures when necessary. Beach Restoration also manages the County's artificial reef program and serves as a resource for citizens on the issues of beach erosion and coastal zone management. 2012/2013 Accomplishments • Completed third year, phase 1, second year, phase 2, and first year phase 2B physical and biological

monitoring of the Sector 3 beach nourishment project. • Conducted a Countywide beach profile survey as part of the monitoring program identified in the County

Beach Preservation Plan. • Completed ninth year of in-house sea turtle nest monitoring in the southern 11 miles of county shoreline. • Submitted grant application to the Florida Department of Environmental Protection for reimbursement of

50% of the project costs associated with construction and monitoring of the Sector 3 beach restoration project.

• Received grant funding from the Florida Fish & Wildlife Conservation Commission (FWCC) for construction of an offshore artificial recreational reef approximately 12 miles offshore of Sebastian Inlet

• Selected a C oastal Engineering Consultant to conduct coastal numerical hydrodynamic and morphological modeling and analysis for the use of coastal erosion control structures and future beach nourishment projects.

• Selected a Coastal Environmental Consultant to conduct permit required post construction biological monitoring of beach projects.

• Developed a Memorandum of Understanding between the County and the Sebastian Inlet District for future management of the County’s beaches north of Wabasso Beach Park.

• Pursuant to FDEP Emergency Final Order – OGC No. 12-1641, Indian River County Coastal Engineering staff issued 32 emergency dune restoration permits to residents impacted by dune erosion from Hurricane Sandy.

• As a result of Hurricane Sandy, completed emergency dune restoration projects at Golden Sands Park, Wabasso Beach Park, and Tracking Station Park.

• Secured 50% grant funding from the Florida Legislature to repair the Sector 3 beach and dune project damaged by Hurricane Sandy.

• Initiated the design and permitting to repair the Sector 3 beach and dune project damaged by Hurricane Sandy.

• Trained and supervised a team of 19 volunteers who assisted staff with sea turtle nesting surveys, strandings and education activities.

• Developed and implemented a public sea turtle education program for City and County beach parks.


241

BEACH RESTORATION 2013/2014 Goals and Objectives • Continue sea turtle monitoring under Habitat Conservation Plan. • Continue Sector 3 beach restoration post construction physical and biological monitoring. • Construct an offshore artificial recreational reef approximately 12 miles offshore of Sebastian Inlet using the

funds secured under the FWCC grant. • Secure additional grants to continue expansion of the County’s offshore artificial recreational reefs. • Conduct second annual offshore cleanup to remove storm generated debris from the near shore reef. • Continue working with the Sebastian Inlet District to explore future management of the Sectors 1 and 2

shoreline. • Secure funding from the Florida Department of Environmental Protection (FDEP) for the reimbursement of

construction and monitoring costs for the Sector 3 beach restoration. • Secure sea turtle license plate mini-grant from FWCC to purchase an IPAD for field use and entry of sea

turtle data in real-time. • Team with the IRC Parks Division to Submit a Coastal Partnership Initiative grant application for FY

2014/2015 funding to remove exotic vegetation from Round Island Park and promote public education of plant and animal protected species.

• Update the County Beach Preservation Plan. • Perform coastal numerical hydrodynamic and morphological modeling and analysis for the use of coastal

erosion control structures. • Continue countywide beach profile survey as part of the monitoring program identified in the County Beach

Preservation Plan. • Repair the Sector 3 beach restoration project that was damaged by Hurricane Sandy. Beach Restoration Fund 128 Goal link guide located on page 33


Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Projects under design CR-1 0 0 0 1 Construction projects completed CR-3 1 1 0 1 Miles of current beach restoration Projects CR-1 5.1 1.5 0 6.0

Efficiency Amount of grants received CR-5 $602,884 $0 $0 $5,400,000 % of funding provided by grants CR-5 9.23% n/a n/a 50.0% Effectiveness % of critically eroded beaches restored in the last five years CR-1 44% 50% 50% 50%

% of beaches currently monitored CR-3 100% 100% 100% 100% In compliance with Habitat Conservation Plan CR-3 Yes Yes Yes Yes

In compliance with post construction project monitoring CR-3 Yes Yes Yes Yes


242

Beach Restoration Fund 128 Staffing




Sales, Use and Fuel Taxes $544,850 $601,845 $610,000 $630,000 $20,000 State Grants 636,645 101,232 0 0 0 Interest 55,010 21,718 25,000 25,000 0 Other Miscellaneous Revenue 1,365 2,128 0 685 685 Fund Transfers 116,407 111,698 112,214 113,403 1,189 Non Operating Sources 0 0 1,380,167 389,667 (990,500) Total Revenues $1,354,277 $838,621 $2,127,381 $1,158,755 ($968,626)

Expenditures


Personal Services $152,423 $148,227 $149,619 $151,204 $1,585 Contractual Services 854,880 387,123 1,740,095 981,500 (758,595) Operating Expense 5,657 4,370 7,330 11,240 3,910 Supplies Expense 9,601 11,024 14,311 14,811 500 Capital Outlay 0 0 9,200 0 (9,200) Project Expenditures 3,901,005 1,816,560 206,826 0 (206,826) Total Expenditures $4,923,566 $2,367,304 $2,127,381 $1,158,755 ($968,626)


243

COMMUNITY DEVELOPMENT BLOCK GRANT FUND 129 Revenues


Federal Grants $1,635,846 $74,959 $0 $0 $0 Interest 274 240 0 0 0

Other Miscellaneous Revenue 664,965 621,161 447,459 0 (447,459) Other Sources 0 0 205,134 0 (205,134) Total Revenues $2,301,085 $696,360 $652,593 $0 ($652,593)

Expenditures


129-138 Housing Rehabilitation Personal Services $39,185 $38,969 $43,288 $0 ($43,288) Contractual Expenses 318,509 198,405 175,308 0 (175,308) Operating Expenses 35,309 31,180 28,433 0 (28,433) Grants and Aids 1,252,657 1,249,205 405,564 0 (405,564) Total Expenditures $1,645,660 $1,517,759 $652,593 $0 ($652,593)

COMMUNITY DEVELOPMENT BLOCK GRANT-HOUSING REHABILITATION FUND 130 Revenues


Federal Grants $0 $129,519 $1,400,016 $0 ($1,400,016) Interest 0 23 0 0 Program Income 0 51,258 47,203 0 (47,203) Total Revenues $0 $180,800 $1,447,219 $0 ($1,447,219)

Expenditures


130-138 Housing Rehabilitation Contractual Expenses $0 $12,918 $859,688 $0 ($859,688) Operating Expenses 11,108 13,254 7,791 0 (7,791) Grants and Aids 0 114,385 579,740 0 (579,740) Total Expenditures $11,108 $140,557 $1,447,219 $0 ($1,447,219)


244

FLORIDA BOATING IMPROVEMENT PROGRAM FUND 133 Revenues


State Shared Revenues $69,332 $70,177 $35,000 $35,000 $0 Interest 6,021 3,397 0 0 0 Non Operating Sources 0 0 209,300 9,300 (200,000) Total Revenues $73,353 $73,574 $244,300 $44,300 ($200,000)

Expenditures


Operating Expenses $0 $0 $20,300 $20,300 $0 Capital Outlay $17,767 $13,337 224,000 24,000 (200,000) Total Expenditures $17,767 $13,337 $244,300 $44,300 ($200,000)

LIBRARY BEQUESTS FUND 134 Revenues


Interest $826 $494 $0 $0 $0 Library Bequests 0 60,134 0 0 0 Other Sources 0 0 65,551 50,000 (15,551) Total Revenues $826 $60,628 $65,551 $50,000 ($15,551)

Expenditures


134-109 Main Library Operating Expense $55,604 $31,024 $31,362 $25,000 ($6,362)

134-112 North County Library Operating Expense 24,974 15,809 34,189 25,000 (9,189) Total Expenditures $80,578 $46,833 $65,551 $50,000 ($15,551)


245

DISABLED ACCESS PROGRAMS FUND 135 Revenues


Fines and Forfeitures $641 $876 $0 $0 $0 Interest 366 198 0 0 0 Other Sources 0 0 20,000 20,000 0 Total Revenues $1,007 $1,074 $20,000 $20,000 $0

Expenditures


Other Professional Services $0 $0 $20,000 $20,000 $0 Total Expenditures $0 $0 $20,000 $20,000 $0

INTERGOVERNMENTAL GRANTS FUND 136 Revenues


Federal Grants $1,053,950 $2,815,342 $871,313 $274,206 ($597,107) Total Revenues $1,053,950 $2,815,342 $871,313 $274,206 ($597,107)

Expenditures


136-163 HUD Homeless Assist Grant Operating Expense 217,528 305,803 290,482 165,950 (124,532) Grants and Aids 554,534 535,867 580,831 108,256 (472,5750

136-173 Misc. Grants Grants and Aids 31,094 0 0 0 0

136-220 Facilities Management IR SRA Trans Admin Grant 434,374 1,749,479 0 0 0

Total Expenditures $1,237,530 $2,591,149 $871,313 $274,206 ($597,107)


246

TRAFFIC EDUCATION PROGRAM FUND 137 Revenues


Fines & Forfeitures $384 $213 $0 $0 $0 Interest 240 104 0 0 $0 Other Sources 0 0 23,803 13,593 (10,210 Total Revenues $624 $317 $23,803 $13,593 ($10,210)

Expenditures


137-110 Grants and Aids $7,565 $8,900 $23,803 $13,593 ($10,210) Total Expenditures $7,565 $8,900 $23,803 $13,593 ($10,210)

DISASTER RECOVERY GRANTS FUND 138 Revenues


Federal Grants $33,249 $0 $0 $0 $0 Total Revenues $33,249 $0 $0 $0 $0

Expenditures


138-228 SHIP Hurricane Housing Operating $0 $0 $0 $0 $0

Total Expenditures $0 $0 $0 $0 $0


247

COURT FACILITY SURCHARGE FUND FUND 140 Revenues


Circuit Civil Court Facility Fee $175,675 $144,854 $175,000 $140,000 ($35,000) Interest 3,491 1,993 2,000 1,000 (1,000) Other Sources 0 0 0 6,675 6,675 Total Revenues $179,166 $146,847 $177,000 $147,675 ($29,325)

Expenditures

Actual Actual Budget Budget Change from Dept. Department Name 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year

140-901 Guardian Ad Litem $22,776 $43,961 $46,813 $47,784 $971 140-901 Court Administration 0 0 0 6,675 6,675 140-903 State Attorney 57,416 64,281 61,357 56,614 (4,743) 140-904 Public Defender 3,438 3,695 3,674 3,784 110 140-199 Reserves 0 0 65,156 32,818 (32,338) Total Expenditures $83,630 $111,938 $177,000 $147,675 ($29,325)

ADDITIONAL COURT COSTS FUND 141 Revenues


Additional Court Costs $87,954 $74,961 $80,000 $81,000 $1,000 Interest Earnings 1,502 745 1,000 1,000 0 Non Operating Sources 0 0 124,290 14,914 (109,376) Total Revenues $89,456 $75,706 $205,290 $96,914 ($108,376)

Expenditures


141-901 Grants and Aid ($4,738) $71,282 $178,293 $69,917 ($108,376) 141-906 Legal Aid Services 29,318 24,987 26,997 26,997 0 Total Expenditures $24,580 $96,269 $205,290 $96,914 ($108,376)


248

COURT TECHNOLOGY FUND FUND 142 Revenues


Recording Fee $221,882 $245,704 $200,000 $260,000 $60,000 Interest 1,666 902 0 0 0 Non Operating Sources 0 0 109,005 141,939 32,934 Total Revenues $223,548 $246,606 $309,005 $401,939 $92,934

Expenditures


142-901 Court Administration $105,070 $132,138 $163,366 $217,712 $54,346 142-901 Guardian Ad Litem 0 19,559 18,004 24,223 6,219 142-903 State Attorney 43,226 52,005 60,624 92,079 31,455 142-904 Public Defender 57,697 62,855 67,011 67,925 914 Total Expenditures $205,993 $266,557 $309,005 $401,939 $92,934

LAND ACQUISITION SERIES 2004 REFERENDUM FUND 145 Revenues


Grants $0 $1, 000,000 $0 $0 $0 Interest Income 1,836 852 0 0 0 Miscellaneous 39,982 44,336 55,664 0 ($55,664) Non Operating Sources 0 0 140,000 40,000 (100,000) Total Revenues $41,818 $1,045,188 $195,664 $40,000 ($155,664)

Expenditures


145-146 Land Acquisition Operating Expense $32,111 $61,995 $155,664 $40,000 ($115,664) Capital Outlay 0 1,036,300 40,000 0 (40,000)

Total Expenditures $32,111 $1,098,295 $195,664 $40,000 ($155,664)


249

EAST GIFFORD STORMWATER WATERSHED M.S.B.U.

Revenues Fund 171

East Gifford Stormwater Watershed

Actual 2010/2011

Actual 2011/2012

Budget 2012/2013

Budget 2013/2014


Assessment Fee $913 $1,042 $1,400 $990 ($410) Interest 96 54 0 0 0 Other Sources 0 0 583 (50) (633) Total Revenues $1,009 $1,096 $1,983 $940 ($1,043) Expenditures

Fund 171 East Gifford Stormwater

Watershed Actual

2010/2011 Actual

2011/2012 Budget

2012/2013 Budget

2013/2014 Change from Prior Year

Drainage Systems $0 $0 $1,928 $883 ($1,045) Transfer to Constitutional 49 48 55 57 2 Total Expenditures $49 $48 $1,983 $940 ($1,043) Per Parcel/Acreage Charge $15.00 $10.00 $10.00 $10.00 $0

VERO LAKE ESTATES M.S.B.U.

Revenues Fund 185 Actual Actual Budget Budget Change from

Vero Lakes Estates 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year Interest $6,845 $3,902 $3,500 $3,000 ($500) Assessment Fee 94,194 93,870 92,815 96,520 3,750 Non Operating Sources 0 0 114,123 870,012 755,889 Total Revenues $101,039 $97,772 $210,438 $969,532 $759,094

Expenditures

Actual Actual Budget Budget Change from Dept Department Name 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year 185-214 Road and Bridges

Operating Expenses $10,485 $10,756 $15,000 $915,000 $900,000 Capital Outlay 0 0 50,000 50,000 0 Transfer to Constitutional 2,831 2,751 4,401 4,532 131

185-243 Flood Control/Stormwater Capital Outlay 0 0 141,037 0 (141,037)

Total Expenditures $13,316 $13,506 $210,438 $969,532 $759,094

Per Parcel/Acreage Charge $19.00 $19.00 $19.00 $19.00 $0.00


250

STREETLIGHTING DISTRICTS

Revenues

Fund 181 Actual Actual Budget Budget Change

from Gifford 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year

Interest $686 $410 $200 $200 $0 Assessment Fee 70,724 69,489 69,450 71,825 2,375 Non Operating Sources 0 0 7,703 5,407 (2,296) Total Revenues $71,410 $69,899 $77,353 $77,432 $79 Expenditures Contractual Services $1,000 $1,000 $1,000 $1,000 $0 Operating Expenses 55,655 54,419 74,685 74,685 0 Transfer to Constitutional 1,508 1,476 1,668 1,747 79 Total Expenditures $58,163 $56,895 $77,353 $77,432 $790 Per Parcel/Acreage Charge $25.00 $25.00 $25.00 $25.00 $0.00 Revenues

Fund 182 Actual Actual Budget Budget Change

from Laurelwood 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year

Interest $50 $21 $30 $30 $0 Assessment Fee 4,405 4,400 5,058 5,819 761 Non Operating Sources 0 0 2,197 1,443 (754) Total Revenues $4,455 $4,421 $7,285 $7,292 $7 Expenditures Contractual Services $250 $250 $250 $250 $0 Operating Expenses 5,454 5,916 6,880 6,880 0 Transfer to Constitutional 146 142 155 162 7 Total Expenditures $5,850 $6,308 $7,285 $7,292 $7 Per Parcel/Acreage Charge $18.00 $18.00 $18.00 $23.00 $5.00


251

STREETLIGHTING DISTRICTS Revenues

Fund 183 Actual Actual Budget Budget Change from Rockridge 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year

Interest $454 $244 $150 $150 $0 Assessment Fee 3,011 3,009 3,104 3,104 0 Non Operating Sources 0 0 360 371 11 Total Revenues $3,465 $3,253 $3,614 $3,625 $11 Expenditures Contractual Services $150 $150 $150 $150 $0 Operating Expenses 2,171 2,384 3,246 3,246 0 Transfer to Constitutional 198 190 218 229 11 Total Expenditures $2,519 $2,724 $3,614 $3,625 $11 Per Parcel/Acreage Charge $10.00 $8.00 $8.00 $8.00 $0.00 Revenues

Fund 184 Actual Actual Budget Budget Change from Vero Highlands 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year

Interest $367 $153 $150 $150 $0 Assessment Fee 56,054 56,015 55,752 70,308 14,556 Non Operating Sources 0 0 17,611 5,117 (12,494) Total Revenues $56,421 $56,168 $73,513 $75,575 $2,062 Expenditures Contractual Services $1,000 $1,000 $1,000 $1,000 $0 Operating Expenses 67,343 68,144 70,730 72,730 2,000 Transfer to Constitutional 1,464 1,430 1,783 1,845 62 Total Expenditures $69,807 $70,574 $73,513 $75,575 $2,062 Per Parcel/Acreage Charge $23.00 $23.00 $23.00 $28.00 $5.00


252


Fund 186 Actual Actual Budget Budget Change from Porpoise Point 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year

Interest $71 $38 $40 $40 $0 Assessment Fee 351 351 374 363 (11) Non Operating Sources 0 0 198 209 11 Total Revenues $422 $388 $612 $612 $0 Expenditures Contractual Services $80 $80 $80 $80 $0 Operating Expenses 259 261 509 509 0 Transfer to Constitutional 16 16 23 23 0 Total Expenditures $355 $357 $612 $612 $0 Per Parcel/Acreage Charge $11.00 $11.00 $11.00 $11.00 $0.00 Revenues

Fund 187 Actual Actual Budget Budget Change from Single Light Districts 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year

Interest $9 $5 $10 $10 $0 Contributions 2,440 2,440 3,374 3,374 0 Non Operating Sources 0 0 79 79 0 Total Revenues $2,449 $2,444 $3,463 $3,463 $0 Expenditures Contractual Services $50 $50 $50 $50 $0 Operating Expenses 2,263 2,266 3,413 3,413 0 Total Expenditures $2,313 $2,316 $3,463 $3,463 $0


253

STREETLIGHTING DISTRICTS

Revenues

Fund 188 Actual Actual Budget Budget Change from Laurel Court 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year

Interest $9 $5 $10 $10 $0 Assessment Fee 810 808 837 837 0 Non Operating Sources 0 0 275 276 1 Total Revenues $819 $813 $1,122 $1,123 $1 Expenditures Contractual Services $80 $80 $80 $80 $0 Operating Expenses 779 864 1,014 1,014 0 Transfer to Constitutional 20 19 28 29 1 Total Expenditures $879 $963 $1,122 $1,123 $1 Per Parcel/Acreage Charge $27.00 $27.00 $27.00 $27.00 $0.00 Revenues

Fund 189 Actual Actual Budget Budget Change from Tierra Linda 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year

Interest $50 $25 $20 $20 $0 Assessment Fee 1,357 1,357 1,407 1,407 0 Non Operating Sources 0 0 1,135 1,137 2 Total Revenues $1,407 $1,381 $2,562 $2,564 $2 Expenditures Contractual Services $80 $80 $80 $80 $0 Operating Expenses 1,752 1,803 2,423 2,423 0 Transfer to Constitutional 40 39 59 61 2 Total Expenditures $1,872 $1,922 $2,562 $2,564 $2 Per Parcel/Acreage Charge $21.00 $21.00 $21.00 $21.00 $0.00


254


Fund 190 Actual Actual Budget Budget Change from Vero Shores 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year

Interest $88 $44 $40 $40 $0 Assessment Fee 3,809 3,800 3,952 3,933 (19) Non Operating Sources 0 0 2,205 2,230 25 Total Revenues $3,897 $3,845 $6,197 $6,203 $6 Expenditures Contractual Services $100 $100 $100 $100 $0 Operating Expenses 4,275 4,693 5,948 5,948 0 Transfer to Constitutional 120 117 149 155 6 Total Expenditures $4,495 $4,910 $6,197 $6,203 $6 Per Parcel/Acreage Charge $19.00 $19.00 $19.00 $19.00 $0.00 Revenues

Fund 191 Actual Actual Budget Budget Change from Ixora 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year



255


Fund 192 Actual Actual Budget Budget Change from Poinciana Park 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year

Interest $89 $46 $35 $35 $0 Assessment Fee 10,881 10,917 11,144 12,896 1,752 Non Operating Sources 0 0 4,069 2,328 (1,741) Total Revenues $10,970 $10,963 $15,248 $15,259 $11 Expenditures Contractual Services $250 $250 $250 $250 $0 Operating Expenses 11,597 10,928 14,675 14,675 0 Transfer to Constitutional 258 253 323 334 11 Total Expenditures $12,105 $11,431 $15,248 $15,259 $11 Per Parcel/Acreage Charge $28.00 $28.00 $28.00 $32.00 $4.00 Revenues

Fund 193 Actual Actual Budget Budget Change from Roseland 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year

Interest $109 $52 $40 $40 $0 Assessment Fee 715 707 760 732 (28) Non Operating Sources 0 0 2,349 2,393 44 Total Revenues $824 $759 $3,149 $3,165 $16 Expenditures Contractual Services $75 $75 $75 $75 $0 Operating Expenses 2,376 2,180 2,788 2,788 0 Transfer to Constitutional 275 261 286 302 16 Total Expenditures $2,726 $2,516 $3,149 $3,165 $16 Per Parcel/Acreage Charge $1.00 $1.00 $1.00 $1.00 $0.00


256


Fund 194 Actual Actual Budget Budget Change from Whispering Pines 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year

Interest $40 $21 $20 $20 $0 Assessment Fee 1,080 1,080 1,120 1,120 0 Non Operating Sources 0 0 437 480 43 Total Revenues $1,120 $1,101 $1,577 $1,620 $43 Expenditures Contractual Services $75 $75 $75 $75 $0 Operating Expenses 1,077 963 1,442 1,483 41 Transfer to Constitutional 39 38 60 62 2 Total Expenditures $1,191 $1,076 $1,577 $1,620 $43 Per Parcel/Acreage Charge $16.00 $16.00 $16.00 $16.00 $0.00 Revenues

Fund 195 Actual Actual Budget Budget Change from Moorings 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year



257


Fund 196 Actual Actual Budget Budget Change from Walker's Glen 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year

Interest $61 $33 $25 $25 $0 Assessment Fee 1,296 1,296 1,342 1,342 0 Non Operating Sources 0 0 714 716 2 Total Revenues $1,357 $1,329 $2,081 $2,083 $2

Expenditures Contractual Services $75 $75 $75 $75 $0 Operating Expenses 1,201 1,220 1,950 1,950 0 Transfer to Constitutional 37 35 56 58 2 Total Expenditures $1,313 $1,330 $2,081 $2,083 $2 Per Parcel/Acreage Charge $22.00 $22.00 $22.00 $22.00 $0.00 Revenues

Fund 197 Actual Actual Budget Budget Change from Glendale Lakes 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year

Interest $31 $19 $15 $15 $0 Assessment Fee 3,207 3,212 3,280 3,360 80 Non Operating Sources 0 0 626 549 (77) Total Revenues $3,239 $3,231 $3,921 $3,924 $3

Expenditures Contractual Services $75 $75 $75 $75 $0 Operating Expenses 2,789 2,478 3,770 3,770 0 Transfer to Constitutional 60 59 76 79 3 Total Expenditures $2,924 $2,612 $3,921 $3,924 $3 Per Parcel/Acreage Charge $40.00 $40.00 $40.00 $40.00 $0.00


258


Fund 198 Actual Actual Budget Budget Change from Floralton Beach 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year

Interest $7 $3 $10 $10 $0 Assessment Fee 1,985 1,984 2,128 2,430 302 Non Operating Sources 0 0 327 26 (301) Total Revenues $1,992 $1,987 $2,465 $2,466 $1 Expenditures Contractual Services $75 $75 $75 $75 $0 Operating Expenses 2,056 2,086 2,345 2,345 0 Transfer to Constitutional 35 34 45 46 1 Total Expenditures $2,166 $2,195 $2,465 $2,466 $1 Per Parcel/Acreage Charge $38.00 $38.00 $38.00 $45.00 $7.00 Revenues

Fund 199 Actual Actual Budget Budget Change from West Wabasso 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year

Assessment Fee $7,810 $7,716 $6,972 $7,833 $861 Interest 87 55 30 30 0 Non Operating Sources 0 0 (311) (393) (82) Total Revenues $7,897 $7,771 $6,691 $7,470 $779 Expenditures Contractual Services $100 $100 $100 $100 $0 Operating Expenses 5,195 4,630 5,652 5,652 0 Cash Forward 0 0 643 1,413 770 Transfer to Constitutional 199 194 296 305 9 Total Expenditures 5,494 $4,924 $6,691 $7,470 $779 Per Parcel/Acreage Charge $21.00 $21.00 $21.00 $21.00 $0.00 `


259

CAPITAL RESERVE FUND FUND 308 Statement of Function This capital reserve account is part of a Capital Reserve Agreement between the County and Minor League Baseball. At the option of Minor League Baseball, these funds held under the Reserve Agreement may be used to pay the costs of additional improvements not funded by the County. T his fund accounts for these expenditures. Revenues


Non Operating Sources $0 $0 $553,197 $250,000 ($303,197) Total Revenues $0 $0 $553,197 $250,000 ($303,197)

Expenditures


Project Expenditures $290,643 $394,054 $553,197 $250,000 ($303,197) Total Expenditures $290,643 $394,054 $553,197 $250,000 ($303,197)

OTHER DEBT SERVICE

2013/2014 Budget Other Debt Service Funds Detail

260

REFUND AND IMPROVEMENT BOND FUND 204 Statement of Function This fund accounts for the debt service payments for general governmental bonds. Since fiscal year 2002/2003 this fund has housed the Series 2001 Spring Training Facility Revenue Bonds. These bonds were issued in August 2001. T hey provide funding, along with other sources for the acquisition, renovation, and expansion of the Dodgertown Spring Training Facility. Half-Cent Sales Tax, Fourth Cent Tourist Tax, and state payments in accordance with Chapter 212.20, F.S. have been pledged to this issue. On August 20, 2013 the Board of County Commissioners approved partially paying off $2,275,000 of the bond issue from General Fund monies. The early payoff of these bonds would make approximately $380,000 additional Half-Cent Sales Tax revenue available each year, in addition to a reduction in interest expenses. Revenues


Sales, Use And Fuel Taxes $363,233 $401,230 $406,667 $420,000 $13,333 State Shared Revenues 948,706 941,401 883,473 500,000 (383,473) Interest 7,661 4,692 6,000 3,698 (2,302) Non Operating Sources 0 0 (64,807) (46,185) 18,622 Total Revenues $1,319,600 $1,347,323 $1,231,333 $877,513 ($353,820)

Expenditures


Debt Service $1,223,833 $1,223,423 $1,231,333 $877,513 ($353,820) Total Expenditures $1,223,833 $1,223,423 $1,231,333 $877,513 ($353,820)

CAPITAL PROJECTS

2013/2014 Budget Capital Projects Funds Detail

261

OPTIONAL SALES TAX FUND 315 Statement of Function Indian River County voters passed the Optional One-Cent Sales Tax in March 1989 to be used for infrastructure needs of the County. The tax is effective for a fifteen-year period. For planning purposes, it was broken down into three five-year segments. In November of 2002, an extension was approved by voter referendum to extend the Optional One-Cent Sales Tax another 15 years until December 31, 2019. The projects selected are those that would have generally required use of tax dollars in order to complete. Operating expenses, once the projects are complete, are absorbed by various departments in the taxing funds. Some projects completed with the use of the Optional Sales Tax in the first fifteen years are: construction of the Courthouse, numerous County roads, the new Health Building, several parks, Fire Station 11 on Orchid Island, right-of-way purchases for Kings Highway and other road projects, the 800 MHz emergency communications system, partial funding of the PEP Reef, expansions to the Main and North County Libraries, construction of the North County Recreation Complex, construction of the Fleet Management facility, construction of the new County Administration Buildings, beach restoration projects, construction of 2 Fire/EMS Stations and the expansion of the Indian River County Jail. Current and future projects that will use Optional Sales Tax funding include stormwater projects, road projects and recreational facilities.


Revenue Type 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year Sales, Use and Fuel Taxes $12,942,483 $13,708,911 $12,062,012 $13,000,000 $937,988 State Grants 1,830,000 0 6,270,379 0 (6,270,379) Grants from Other Local Units 372,063 261,342 934,375 0 (934,375) Interest 165,265 111,762 100,000 135,000 35,000 Donations (19,502) 219,628 0 0 0 Other Miscellaneous Revenue 84,488 26,190 0 0 0 Non Operating Sources 0 0 9,918,630 (95,345) (10,013,975) Total Revenues $15,374,798 $14,327,833 $33,728,371 $17,311,556 ($16,416,815)

2013/2014 Budget Capital Projects Funds Detail

262

OPTIONAL SALES TAX FUND 315 Expenditures


315-120 Fire Services Capital Outlay $0 $0 $0 $426,304 $426,304

315-199 Reserves B.C.C. Fund Transfer 0 0 0 125,000 125,000 Reserve for Contingency 0 0 1,163 0 (1,163) Cash Forward – Sept. 30 0 0 1,874,061 931,744 (942,317)

315-208 Emergency Management Project Expenditures 769,063 1,428,111 0 0 0

315-210 Parks Capital Outlay 922,130 2,444,768 1,904,651 1,500,000 (404,651)

315-214 Road and Bridges Right of Way Purchase 1,298,323 1,031,512 3,914,671 2,600,000 (1,314,671) Project Expenditures 2,351,030 2,644,709 18,667,100 11,035,000 (7,632,100)

315-217 Sanitary Landfill Project Expenditures 75,665 309,166 300,000 300,000 0

315-220 Facilities Management Project Expenditures 164,283 73,652 2,120,163 218,508 (1,901,655)

315-243 Public Works Capital Outlay 144,794 176,451 4,946,562 175,000 (4,771,562)

315-500 Property Appraiser Capital Outlay 100,000 0 0 0 0 Total Expenditures $5,825,287 $8,108,370 $33,728,371 $17,311,556 ($16,416,815)

ENTERPRISE FUNDS

2013/2014 Budget Enterprise Funds Detail

263

GOLF COURSE ORGANIZATION CHART

A


Revenue Type 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year Physical Environment Revenues $36 $1,912 $1,000 $1,000 $0 Culture/Recreation Revenues 3,137,725 3,192,151 2,952,164 2,901,800 (50,364) Interest 7,510 4,088 5,000 5,000 0 Disposition of Fixed Assets 12,640 625 0 0 0 Other Miscellaneous Revenue 25,301 22,409 23,430 24,457 1,027 Non Operating Sources 0 0 (148,913) (96,908) 52,005 Total Revenues $3,183,212 $3,221,184 $2,832,681 $2,835,349 $2,668

Expenditures by Department

Actual Actual Budget Budget Change from Dept Department Name 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year 221 Golf Course Maintenance $1,166,883 $1,101,263 $1,210,971 $1,281,781 $70,810 236 Administration/Clubhouse Operations 1,370,782 1,407,395 1,621,710 1,553,568 (68,142)




General Services

Golf Professional

Golf Course Operations Golf Course Clubhouse


264

GOLF COURSE - OPERATIONS

Statement of Function Indian River County operates a 36-hole public golf course through the establishment of an enterprise fund. This structuring provides that costs are paid from user charges rather than general governmental revenues. The golf complex includes a 7,000 square-foot clubhouse, golf cart building and maintenance building. The organization of the fund is divided into two areas: maintenance (operations) and clubhouse services. Golf Course maintenance and upkeep were contracted out to a private company beginning July 1, 1996. This maintenance contract and other operating costs of the facility are recorded in this department. 2012/2013 Accomplishments • Received a four star rating from Gold Digest’s Places to Play • Received Scripps Reader’s Choice Award as Best Public Facility on Treasure Coast • Renovated and reopened the north tee of the driving range • Removed nuisance vegetation on golf course on #2 Dunes, #10 Dunes, #14 Dunes, #16 Dunes and #2 Lakes • Renovated bunkers on #2 and #5 Dunes • Renovated teeing grounds on #3 and #8 Dunes; #7, #8, #9 and #17 Lakes • Redesigned and installed new turn-around area between #7 and #8 Lakes • Redesigned and added new parking areas for golf carts at chipping green • Redesigned and filled in bunker on #17 Lakes • Renovated bunker on #18 Lakes

2013/2014 Goals and Objectives • Maintain the recognized position as the finest public golf course facility in Florida. • Provide a quality golf experience for all residents and visitors of Indian River County. • Renovate and replenish sand in bunkers • Replace the irrigation system on the Dunes Course • Maintain our status as a certified Audubon Cooperative Sanctuary.

Expenditures


Contractual Services $1,042,823 $1,027,256 $1,026,971 $1,097,781 $70,810 Supplies Expense 61,147 15,631 75,000 75,000 0 Depreciation 62,912 58,376 59,000 59,000 0 Golf Renewal & Replacement 0 0 50,000 50,000 0 Total Expenditures $1,166,883 $1,101,263 $1,210,971 $1,281,781 $70,810


265

GOLF COURSE - CLUBHOUSE Statement of Function Indian River County operates a 36-hole public golf course through the establishment of an enterprise fund. This structuring provides that costs are paid from user charges rather than general governmental revenues. The golf complex includes a 7,000 square-foot clubhouse, golf cart building and maintenance building. The organization of the fund is divided into two areas: maintenance and clubhouse services. The clubhouse division includes the services of the golf pro, cart and driving range attendants and course starters/rangers. In addition, a pro shop is housed and run under this division. 2012/2013 Accomplishments • Finished another successful year of tournaments with sold out events such as the Treasure Coast Father/Son

Championship. • Received a four star rating from Golf Digest’s Places to Play. • Received Scripps Reader’s Choice Award and also the Hometown News “Best of the Best” award • Received “Merchandiser of the Year” Award from the South Florida PGA Section 2013/2014 Goals and Objectives • Maintain the recognized position as the finest public golf course facility in Florida. • Attract and promote competitive and charitable golf events throughout the year. • Provide a quality golf experience for all residents and visitors of Indian River County. • Continue the success of the youth golf program. • Increase the number of rounds played through different areas of promotion.

Goal link guide located on page 33 Performance Indicator Goal Link Actual FY

2010/11 Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Total rounds played CR-2 94,713 96,723 91,770 95,000 # of I.D. cards issued CR-2 2,276 2,258 2,200 2,300 Total rain days N/A 31.5 31.0 24.0 24.0 Efficiency Revenues as % of expenses CR-5 125% 128% 124% 125% Cost of service per rounds played CR-5 $12.70 $12.58 $14.24 $13.37 Effectiveness Received four star rating from Golf Digest’s Places to Play CR-1 Yes Yes Yes Yes

Received Scripps Reader’s Choice Award as Best Public Facility on the Treasure Coast

CR-1 Yes Yes Yes Yes

Certified Audubon Cooperative Sanctuary CR-1 Yes Yes Yes Yes


266

GOLF COURSE – CLUBHOUSE Staffing Actual Actual Budget Budget Change from



Personal Services $585,330 $537,390 $609,307 $602,946 ($6,361) Contractual Services 101,575 99,370 85,712 85,520 (192) Operating Expenses 134,978 153,450 156,385 153,885 (2,500) Supplies Expense 320,224 347,357 330,485 331,686 1,201 Depreciation 60,064 71,530 72,000 75,737 3,737 Communications Expense 802 499 3,146 3,146 0 Debt Service 167,808 190,257 314,675 283,789 (30,886) Other Expenses 0 7,532 50,000 16,859 (33,141) Total Expenditures $1,370,782 $1,407,395 $1,621,710 $1,553,568 ($68,142)


267

COUNTY BUILDING Statement of Function It is the responsibility of the County Building Division to enforce State Minimum Building Codes adopted by the County. The Building Code covers all types of construction and includes provisions relating to plumbing, electrical, mechanical, building, and other activities, as well as Florida Accessibility Code and Florida Energy Code provisions. Enforcement involves issuing of construction, repair and demolition permits; reviewing building plans and conducting inspections. The Building Division is also responsible for enforcing the portions of the Indian River County Code relating to the condemnation of substandard, unsafe buildings by reason of dilapidation, obsolescence, abandonment, vandalism, inadequate and unsafe egress along with inspecting structurally damaged buildings due to fire or accidents. 2012/2013 Accomplishments • Provided staff support to:

IRC Code Enforcement Board CVB Code Enforcement Board Construction Industry Meetings Construction Board of Adjustments and Appeals Building Officials Association of the Treasure Coast Building Officials Association of Florida SHIP program

• Continued educational program for inspectors, plans examiners, and building administrators by selecting relevant courses available to keep staff current on laws, changes to the Florida building code, and construction practices while complying with state continuing education requirements for certification maintenance.

• Conducted educational workshops on the 2010 Florida Building Code and swimming pools and made public presentations locally on these subjects and various other code related subjects.

• Conducted fundamental code cross-training program to provide more multi-certified inspectors and plans examiners.

• Continued active planning, training and preparation specific to the emergency response program. • Implemented an on-line inspection request system and inspection routing system by Clear Village. • Implemented an on-line E-Permitting system by Clear Village. • Implemented and utilized I-Pads and Clear Village I-Pad application for field inspectors. 2013/2014 Goals and Objectives • Continue organizational training program to provide redundancy in all procedural requirements. • Promote consumer protection by preventing unlicensed activity. • Maintain a customer friendly environment. • Continue educational program for licensed/certified staff by selecting relevant courses. • Review all permit applications in a timely manner; improve permit experience for customers. • Conduct timely field inspections. • Provide great customer service by providing great service, exceptional communication, high integrity and

professionalism in the office and in the field. • Continue to implement clear, concise written policies and procedures. • Promote a “team”, “can do”, and “how can we help” attitude and atmosphere. • Increase Contractor Licensing staff in-field hours to protect the general public and consumers. • Implement on-line and electronic permit and plan reviews.


268

COUNTY BUILDING


2010/11 Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Total building permits issued PS-2 3,341 3,752 4,652 5,500 Total # of inspections conducted PS-2 22,610 25,691 30,856 35,000 Unlicensed contracting violations processed PS-4 6 13 12 25 Number of condemned structures PS-4 14 20 21 35 Certifications of occupancy issued PS-2 268 287 350 550 Certifications of competency issued PS-2 80 77 88 90 Certifications of competency renewed PS-2 916 636 773 800 Number of documents scanned and indexed PS-3 74,000 100,000 110,000 120,000 Microfilm archive request searches PS-3 1,889 2,074 694 700 Efficiency Total expenses per building permit issued PS-3 $486 $396 $341 $313 Inspections conducted per FTE inspector PS-3 2,826 2,855 3,086 3,500 Rate Evaluation PS-3 Unchanged Decrease Unchanged Unchanged Net Income PS-3 ($13,080) $276,588 $484,031 $0 Effectiveness Continuing education requirements for certification maintenance PS-3 100% 100% 100% 100%

% of staff cross-trained for additional certifications PS-3 50% 33% 10% 10%

Time to review & process a large project permit PS-3 ≤10 days ≤10 days ≤10 days ≤10 days

Inspections completed within 24 hrs of request PS-3 96% 90% 90% 90%


269

COUNTY BUILDING ORGANIZATION CHART


2010/2011 2011/2012 2012/2013 2013/2014 Prior Year Department Total FT 15 14 15 16.5 1.5 Revenues


Building Permits $1,451,837 $1,634,138 $1,430,446 $1,708,000 $277,554 Other Licenses Fees and Permits 51,275 36,755 35,000 35,000 0 Other Charges for Services 19,676 25,157 15,000 15,000 0 Violation of Local Ordinances 0 5,500 1,000 5,000 4,000 Interest 21,847 12,018 17,500 12,000 (5,500) Other Miscellaneous Revenue 66,146 34,162 20,000 14,793 (5,207) Non Operating Sources 0 0 68,125 (66,100) (134,225) Total Revenues $1,610,782 $1,747,730 $1,587,071 $1,723,693 $136,622

Expenditures


Personal Services $1,132,608 $1,038,946 $1,105,971 $1,177,590 $71,619 Contractual Services 169,975 133,585 149,701 176,201 26,500 Operating Expenses 240,239 219,954 232,356 234,993 2,637 Supplies Expense 52,478 74,196 75,348 67,695 (7,653) Other Expenses 17,952 17,287 15,695 31,638 15,943 Depreciation 10,610 3,546 8,000 9,000 1,000 Reserve for Contingency 0 0 0 26,576 26,576 Total Expenditures $1,623,862 $1,487,515 $1,587,071 $1,723,693 $136,622 Capital Outlay by Department

Budget Budget Change from Dept Account Name 2012/2013 2013/2014 Prior Year 233 EDP Equipment $15,306 $0 ($15,306)

Total Expenditures $15,306 $0 ($15,306) Capital Outlay presented for informational purposes; excluded from actuals/budgets for GAAP reporting

Building Division

Community Development Director



270

COUNTY UTILITIES ORGANIZATION CHART


Revenue Type 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year Physical Environment Revenues $27,412,263 $27,901,550 $26,998,500 $27,706,500 $708,000 Grants 0 149,795 0 0 0 Interest 377,250 242,947 225,000 195,000 (30,000) Rents and Royalties 237,077 245,002 235,000 235,000 0 Disposition Of Fixed Assets 19,770 23,564 10,000 10,000 0 Other Miscellaneous Revenue 75,144 75,961 0 38,688 38,688 Non Operating Sources 0 0 9,166,471 8,798,239 (368,232) Total Revenues $28,121,504 $28,638,816 $36,634,971 $36,983,427 $348,456


Actual Actual Budget Budget Change from Dept Department Name 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year 218 Wastewater Treatment $6,023,179 $6,111,927 $6,051,185 $5,742,463 ($308,722) 219 Water Production 6,299,526 6,599,282 6,864,849 6,571,412 (293,437) 235 General & Engineering 2,577,561 3,229,215 4,702,760 5,001,125 298,365 257 Sludge Operations 1,127,953 1,112,517 1,111,959 1,116,146 4,187 265 Customer Service 2,072,552 2,157,267 2,230,917 2,299,384 68,467 268 Wastewater Collection 7,383,663 7,310,674 7,431,488 7,547,337 115,849 269 Water Distribution 8,369,487 8,203,516 8,241,813 8,705,560 463,747


WastewaterTreatment

WaterProduction

General&

Engineering

SludgeOperations

CustomerService

WastewaterCollection

WaterDistribution

Utilities Director



271

COUNTY UTILITIES Capital Outlay by Department

Budget Budget Change from Dept Department Name 2012/2013 2013/2014 Prior Year 218 Wastewater Treatment $23,400 $20,125 ($3,275) 219 Water Production 18,916 200,900 181,984 235 General & Engineering 0 21,125 21,125 265 Customer Service 35,132 74,875 39,743 268 Wastewater Collection 181,350 605,748 424,398 269 Water Distribution 16,350 125,250 108,900

Total Expenditures $275,148 $1,048,023 $772,875 Capital Outlay presented for informational purposes; excluded from actuals/budgets for GAAP reporting


272

UTILITY SERVICES - WASTEWATER TREATMENT

Statement of Function Six (6) wastewater plants provide wastewater treatment and disposal service in the unincorporated portions of the County, all of which are owned and operated by the County. The goal of the Wastewater Treatment Division is to treat wastewater in the safest manner possible to produce the highest quality reclaimed water at the most efficient operating cost. 2012/2013 Accomplishments • Completed Construction of North County Reuse storage and transfer Facility • Improved reclaimed water system with SCADA. • Upgraded South and Central WWTF automation software • Trained operators in process control to reduce after hours call-outs • Continued implementation of plant maintenance and refurbishment programs at all WWTF • Installed security cameras at the South, Central and West WWTF 2013/2014 Goals and Objectives • Apply for State and Federal awards for all WWTF. • Complete construction of the Odor Control enhancements at the West Regional WWTF. • Increase the number of reclaimed customers served • Continue implementation of Plant maintenance and refurbishment programs at all WWTF • Continue regulatory compliance of all WWTF.


2010/11 Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Total Wastewater Treatment capacity (MGD) PE-3 12.080 12.080 12.080 12.080 Consumption (MGD) PE-3 4.228 4.143 4.635 4.750 Total Equivalent Residential Units (ERU’s) PE-5 45,863 45,910 46,357 46,607 Number of Customers PE-4 25,465 25,600 26,023 26,273 Number of laboratory tests performed PE-4 6,522 6,522 6,522 6,552 Efficiency Cost per customer account PE-5 $236.53 $238.75 $232.53 $218.57 Cost per million gallons of wastewater treated PE-2 $3,903 $4,042 $3,576 $3,312 Pounds of Chlorine used per million gallons treated PE-5 18.81 lbs. 18.78 lbs 18.75 lbs 17.40 lbs

Effectiveness % of wastewater converted to reuse PE-3 71% 83% 83% 85% % of water samples meeting DEP requirements PE-4 99.9% 99.9% 99.9% 99.9%


273

UTILITY SERVICES - WASTEWATER TREATMENT Staffing Actual Actual Budget Budget Change from



Personal Services $1,289,076 $1,236,171 $1,236,958 $1,237,659 $701 Contractual Services 285,549 277,220 255,559 331,585 76,026 Operating Expenses 278,093 247,928 266,660 279,731 13,071 Supplies Expense 334,164 376,919 398,079 316,600 (81,479) Depreciation 1,723,210 1,551,265 1,840,000 1,620,400 (219,600) Other Expenses 0 239,762 0 0 0 Plant Operations 1,060,966 996,931 1,025,302 1,085,250 59,948 Debt Service 1,052,123 1,185,732 1,028,627 871,238 (157,389) Total Expenditures $6,023,179 $6,111,927 $6,051,185 $5,742,463 ($308,722) Capital Outlay Detail

Budget Budget Change from Description 2012/2013 2013/2014 Prior Year

Machinery & Equipment $23,400 $19,000 ($4,400) EDP Equipment 0 1,125 1,125 Total Expenditures $23,400 $20,125 ($3,275)

Capital Outlay presented for informational purposes; excluded from actuals/budgets for GAAP reporting.


274

UTILITY SERVICES - WATER PRODUCTION Statement of Function The County provides water services to nearly half of the County's population. The County currently operates two major water plants - the South County Reverse Osmosis (RO) plant and the North County (Hobart) RO plant. Their goal is to provide the best quality drinking water possible with the most efficient means. 2012/2013 Accomplishments • Continued regulatory compliance of both treatment plants • Continued enhancements of Plant security, fencing and required items by the vulnerability assessment • Obtained approval to increase brine disposal at Spoonbill Marsh by 1 mgd for a total of 2 mgd • Completed the upgrade of the chemical pumping system at the South RO plant • Upgraded the plant automation software which established the ability to operate one or more plants remotely 2013/2014 Goals and Objectives • Continue working on benchmarking/preventive maintenance programs • Continue regulatory compliance of both treatment Plants • Continue to upgrade the Preventive Maintenance Program (PMP) schedule on all equipment with the Asset

Management program. • Continue construction on the South County Algae Turf Scrubber for brine disposal for South RO.


2010/11 Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Total water treatment capacity (MGD) PE-3 14.5 17.0 17.0 17.0 Consumption (MGD) PE-3 9.0 9.0 9.0 9.0 Number of water samples analyzed PE-4 2152 2200 2200 2200 Number of tests for chlorine residual PE-5 130 130 130 130 Number of backflow device tests PE-3 800 1045 1100 1115

Number of water quality service requests PE-5 180 95 140 140

Gallons of Chlorine per million gallons treated PE-5 72 72 70 70 Efficiency Cost of providing potable water per million gallons PE-2 $1,918 $2,009 $2,090 $2,000 Effectiveness % of water unbilled due to testing/leaks PE-3 4.7% 5.0% 5.0% 5.0% % of water samples meeting DEP requirements PE-4 100.0% 100% 100% 100%


275

UTILITY SERVICES - WATER PRODUCTION Staffing Actual Actual Budget Budget Change from



Personal Services $1,138,411 $1,121,674 $1,150,964 $1,148,377 ($2,587) Contractual Services 284,328 357,235 323,203 290,365 (32,838) Operating Expenses 389,787 334,345 352,305 373,005 20,700 Supplies Expense 668,022 707,872 764,680 750,200 (14,480) Depreciation 1,598,138 1,652,670 1,980,000 1,863,000 (117,000) Plant Operations 1,051,220 1,109,639 1,167,411 1,178,780 11,369 Debt Service 1,169,618 1,315,849 1,126,286 967,687 (158,599) Total Expenditures $6,299,526 $6,599,282 $6,864,849 $6,571,412 ($293,437) Capital Outlay Detail


Machinery & Equipment $3,000 $180,000 $177,000 Automotive 15,916 20,900 4,984 Total Expenditures $18,916 $200,900 $181,984



276

UTILITY SERVICES – GENERAL & ENGINEERING Statement of Function The County provides water and wastewater service to a major portion of the County’s population. The remaining residents are serviced by private wells and septic tanks, the City of Vero Beach or the City of Fellsmere. The General & Engineering Division provides employee support for the operations of the Water Production, Water Distribution, Wastewater Treatment, Wastewater Collection, Biosolids, and Customer Service divisions. The General & Engineering Division also reviews water & sewer infrastructure associated with private development projects, as well as designs and manages water & sewer capital projects and assessment projects. 2012/2013 Accomplishments • Began construction of the Odor Control Enhancements at the West WWTF • Began construction of the Water Stabilization System at both water treatment plants • Completed construction of the West Wabasso Gravity Sewer System Phase 2013/2014 Goals and Objectives • Complete construction of the Algae Turf Scrubber for brine disposal for the South County RO plant • Complete construction of the Odor Control Enhancements at the West WWTF • Complete construction of the Water Stabilization System at both water treatment plants • Complete sewer feasibility studies for the Barrier Island and North County area Goal link guide located on page 32


Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Number of County Projects Inspected by Utilities Inspectors PE-3 42 62 60 60

Record Drawings Scanned and Indexed into GIS System PE-3 115 36 30 30

As-built Drawings Geo-referenced into GIS System PE-3 88 36 30 34

Number of Record Drawings Digitized into GIS System PE-3 191 96 96 35

Efficiency % of County Projects completed within original budget PE-2 50.0% 100% 85.0% 85.0%

Effectiveness % of County Projects completed within original timeframe PE-3 87.5% 85% 80% 85%

Private Project Review Turnaround (Days) PE-5 9 5 5 5 % Infrastructure Accurately Denoted in GIS PE-3 82% 84% 88% 92%


277

UTILITY SERVICES – GENERAL & ENGINEERING Staffing Actual Actual Budget Budget Change from


Expenditures


Personal Services $1,245,879 $1,147,360 $1,141,705 $1,204,444 $62,739 Contractual Services 186,225 745,900 180,414 190,139 9,725 Operating Expenses 234,187 214,182 215,953 219,744 3,791 Supplies Expense 60,795 60,354 48,811 65,984 17,173 Depreciation 168,119 132,170 134,000 131,700 (2,300) Other Expenses 537,911 139,424 129,844 193,047 63,203 Plant Operations 144,448 789,825 2,852,033 2,816,000 (36,033) Reserve for Contingency 0 0 0 180,067 180,067 Total Expenditures $2,577,561 $3,229,215 $4,702,760 $5,001,125 $298,365


278

UTILITY SERVICES –BIO-SOLIDS OPERATIONS Statement of Function The regional Bio-solids Facility was opened in FY 1992/93 to meet the County’s immediate and future needs for the treatment and disposal of biosolids (the solid or semi-solid residual byproduct of the wastewater treatment plant process), septage (the liquids and solids removed from domestic septic tanks and portable toilet facilities), and grease (taken from commercial grease traps found at food processing facilities and restaurants). 2012/2013 Accomplishments • Completed the by-pass and cleaning of the Centrate Storage tank • Continued regulatory compliance of the Treatment Facility. • Continued contract operation of centrifuge dewatering system. 2013/2014 Goals and Objectives • Continue odor control awareness. • Continue operation of the new Sludge Facility. • Continue contract operation and management of centrifuge dewatering contract operation. • Continue regulatory compliance of the Treatment Facility.



Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Million gallons treated per year PE-3 30,000 29,000 27,828 30,000 Tons delivered to landfill per year PE-3 15,551 15,344 8,827 9,000 Dry tons per million gallons PE-3 1.93 1.88 .076 .071 Efficiency Man hours expended PE-2 1,136 609 652 700 Gallons treated per man-hour PE-3 22,142 40,654 42,681 42,857 Cost per million gallons treated PE-2 $37.60 $38.36 $39.96 $37.20 Effectiveness % of decrease in dry tons PE-4 (13.1%) (1.0%) (3.20%) (1.48%)


279

UTILITY SERVICES –BIO-SOLIDS OPERATIONS Expenditures


Contractual Services $349,337 $339,072 $349,849 $385,550 $35,701 Operating Expenses 173,022 157,943 149,874 170,074 20,200 Supplies Expense 43,329 996 27,400 10,000 (17,400) Depreciation 332,936 333,834 335,000 333,900 (1,100) Plant Operations 63,355 94,919 88,001 80,000 (8,001) Debt Service 165,974 185,753 161,835 136,622 (25,213) Total Expenditures $1,127,953 $1,112,517 $1,111,959 $1,116,146 $4,187


280

UTILITY SERVICES - CUSTOMER SERVICE Statement of Function Indian River County maintains the philosophy that along with the provision of water and wastewater treatment, assisting the customer is essential. The Customer Service division includes field personnel who actually read meters as well as office personnel who process bills and payments. Processing bills entails reading meters to obtain actual consumption, uploading that data to the billing software and actually printing a bill. This division also processes applications for all new customers, applies payments on existing accounts and processes financed capacity charges and assessments. An important part of the customer service department is responding to customers’ questions and problems. This may be something as basic as looking up an account balance or as complex as troubleshooting meters to determine if there are leaks at a location that resulted in high consumption. Regardless of the issue, customer satisfaction is of the utmost importance in this division. 2012/2013 Accomplishments • Incorporated impact fee and assessment loan billing into the CIS Advanced Utility Billing System • Instituted an Integrated Voice Response (IVR) phone system to remind customers of service outages and boil

water notices • Reduced the number of disconnect work orders by ten percent • Reduced the average hold time if incoming calls to customer service • Increased the number of customers utilizing the over-the-phone payment system 2013/2014 Goals and Objectives • Increase the number of customers using on-line billing • Increase the number of customer payments on-line and over the phone • Reduce the number of disconnect service calls • Increase the number of customers paying through lock box • Revise sequence of routes for more efficient meter reading



Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Number of new water services connected PE-5 346 325 667 350 Total meter readings performed monthly PE-3 44,094 44,419 45,086 45,436 Number of utility bills mailed electronically PE-3 4,200 7,000 7,200 7,400 Efficiency % of accounts utilizing direct payment PE-2 17.2% 19% 21% 21% % of current year uncollected amount vs. total billed PE-2 1.7% 1.6% 1.6% 1.6%

Effectiveness Radio Read Meters as % of total meters PE-5 29% 29% 29% 30% % of meters read correctly on first reading PE-3 99.92% 99.92% 99.92% 99.95% Average pick up time for phone calls PE-5 3 min 49 sec 3 min 13 sec 3 min 0 sec 2 min 45 sec


281

UTILITY SERVICES - CUSTOMER SERVICE Staffing Actual Actual Budget Budget Change from


Expenditures

Fund/Department Budget Budget Budget Budget Change from 471-265 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year

Personal Services $1,252,877 $1,216,175 $1,216,713 $1,233,444 $16,731 Contractual Services 204,814 208,197 231,188 233,625 2,437 Operating Expenses 457,119 440,149 468,291 478,865 10,574 Supplies Expense 128,508 200,871 209,725 224,150 14,425 Depreciation 29,235 91,875 95,000 119,300 24,300 Other Expenses 0 0 10,000 10,000 0 Total Expenditures $2,072,552 $2,157,267 $2,230,917 $2,299,384 $68,467 Capital Outlay Detail


Automotive $31,832 $16,500 ($15,332) EDP Equipment 3,300 3,375 75 Other Machinery & Equipment 0 55,000 55,000 Total Expenditures $35,132 $74,875 $39,743



282

UTILITY SERVICES - WASTEWATER COLLECTION Statement of Function The Wastewater Collection System involves an elaborate array of lift stations, force mains, and gravity sewer lines, which collect wastewater and transport it to the treatment plants. In coordination with the computerized monitoring systems of the infrastructure and plant, this division has service crews on duty and on call 24 hours a day to promptly respond to any interruption in the system. This division was created during FY 1998/1999 to provide a separate cost center and better accountability for wastewater collection. Prior to FY 1998/99, this division was included in the Wastewater Treatment Division. 2012/2013 Accomplishments • Continued training and educational programs for Lift Station Mechanics • Completed four (4) lift station rehabs • Continued smoke testing of the entire county • Continued yearly air release maintenance program 2013/2014 Goals and Objectives • Continue training and education programs for collections personnel • Rehab five (5) lift stations • Continue smoke testing of the entire county • Continue working with Solid Waste Department (Landfill) for proper disposal IRCU vacuum sewer trucks



Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Number of lift stations inspected monthly PE-3 609 609 610 610 Valves maintained PE-3 1,486 1,460 1,450 1,450 Lift stations refurbished in house PE-3 6 4 4 5 Feet of gravity sewer cleaned PE-3 227,060 56,165 150,000 150,000 Lift stations vacuumed PE-3 444 522 450 450 Gravity lines smoke tested PE-3 738,400 796,500 48,800 50,000 Air releases maintained PE-3 584 483 600 600 Efficiency Cost of collection per mile of sewer line PE-2 $13,425 $13,292 $13,512 $13,722 Effectiveness % of sewer lines in good working condition PE-5 100% 100% 100% 100% % of sewer backups cleared within 24 hours PE-5 100% 100% 100% 100%


283

UTILITY SERVICES - WASTEWATER COLLECTION Staffing Actual Actual Budget Budget Change from



Personal Services $1,026,673 $1,017,004 $1,014,552 $1,007,894 ($6,658) Contractual Services 133,261 124,476 127,276 130,923 3,647 Operating Expenses 301,944 248,712 282,295 285,890 3,595 Supplies Expense 91,515 88,096 107,765 96,030 (11,735) Depreciation 5,263,801 5,267,741 5,300,000 5,445,000 145,000 Other Expenses 0 8,705 0 0 0 Plant Operations 566,473 555,942 599,600 581,600 (18,000) Total Expenditures $7,383,663 $7,310,674 $7,431,488 $7,547,337 $115,849 Capital Outlay Detail


Machinery & Equipment $124,000 $220,623 $96,623 Automotive 56,000 384,000 328,000 EDP Equipment 1,350 1,125 (225) Total Expenditures $181,350 $605,748 $424,398



284

UTILITY SERVICES - WATER DISTRIBUTION

Statement of Function To maintain and facilitate water line maintenance in an expeditious manner, using well-trained experienced personnel and to provide the highest quality customer service in field operations. 2012/2013 Accomplishments • Continued in-house training and education. • Continued to improve equipment maintenance tracking procedures. • Continued to improve Hydrant and Valve maintenance programs. • Continued to maintain RPZ program for all County owned devices.

2013/2014 Goals and Objectives • All service workers obtain FDEP mandated Distribution licensing • Continue to maintain RPZ program for all County owned devices • Continue to improve Hydrant and Valve maintenance programs. • Continue in-house training and education.



Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Total work orders issued PE-3 3,312 6,800 8,340 9,000 Total locates PE-3 4,676 8,200 11,383 13,500 Number of leaks repaired PE-3 1,460 826 1,615 1,800 Miles of water main maintained PE-3 826 839 847 847 Number of fire hydrants maintained PE-3 4,112 3,420 3,729 3,729 Number of repaired/replaced fire hydrants PE-3 455/7 515/4 587/9 500/10 Back flow testing PE-3 208 181 370 370 Efficiency Cost of collection per mile of water line PE-2 $10,132 $9,777 $9,731 $10,278 Effectiveness % of water lines in good working condition PE-5 98.9% 98.9% 98.9% 98.9% % of customer complaints resolved within 24 hours PE-5 99.5% 99.5% 99.5% 99.5%


285

UTILITY SERVICES - WATER DISTRIBUTION Staffing Actual Actual Budget Budget Change from



Personal Services $1,648,215 $1,576,747 $1,591,237 $1,619,180 $27,943 Contractual Services 193,340 190,773 192,631 207,712 15,081 Operating Expenses 355,686 346,349 360,250 375,958 15,708 Supplies Expense 208,862 214,748 207,095 213,010 5,915 Depreciation 5,487,175 5,384,747 5,400,000 5,820,200 420,200 Plant Operations 476,207 490,156 490,600 469,500 (21,100) Total Expenditures $8,369,487 $8,203,516 $8,241,813 $8,705,560 $463,747 Capital Outlay Detail


Machinery & Equipment $15,000 $21,000 $6,000 Automotive 0 102,000 102,000 EDP Equipment 1,350 2,250 900 Total Expenditures $16,350 $125,250 $108,900



286

UTILITY IMPACT FEES FUND 472 Revenues


Physical Environment Revenues $117,607 $122,947 $533,500 $533,500 $0 Grants 86,765 (77,322) 0 0 0 Interest 114,010 72,430 75,000 75,000 0 Non Operating Sources 0 0 (30,425) (30,425) 0 Total Revenues $318,382 $118,056 $578,075 $578,075 $0 Expenditures


Cash Forward $0 $0 $578,075 $578,075 $0 Total Expenditures $0 $0 $578,075 $578,075 $0

INTERNAL SERVICE FUNDS

1

2013/2014 Budget Internal Service Funds Detail

287

FLEET MANAGEMENT Statement of Function It is the responsibility of Fleet Management to maintain and repair county-owned vehicles and equipment using cost-effective methods of saving repair dollars and to prolong the useful life of County equipment. This area is an Internal Service Fund to provide service to user departments and agencies of the County rather than the general public. 2012/2013 Accomplishments • Reduction of obsolete inventory. • Cleaning/polishing of diesel tank interior. • Programming of the Veeder Root System for fuels. • Reduction of technician’s indirect/non chargeable time. 2013/2014 Goals and Objectives • Utilize Green Fleet technologies when cost effective. • Continue reducing the indirect technician hours. • Utilize the Faster Software more efficiently. • Reduce non-moving parts inventory. • Continue to provide cost effective maintenance/repairs to County equipment/vehicles. Goal link guide located on page 31-32


Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Number of vehicles serviced GG-4 445 469 450 450 Number of vehicles fueled GG-4 1,096 1,023 1,011 1,010 Number of work orders processed GG-4 2,122 2,080 2,227 2,200 Gallons of fuel delivered N/A 731,682 777,869 751,092 746,000 Efficiency Average cost per work order GG-2 $430.18 $469.68 $396.52 $418.18 Average annual cost per vehicle GG-2 $2,051 $2,083 $1,962 $2,044 Work orders processed per mechanic GG-4 354 347 445 550 Effectiveness % of mechanics with ASE Certification GG-4 33.3% 33.3% 40% 25% % of work orders completed in less than 4 days GG-4 50.0% 74.8% 75% 75%

1


288

FLEET MANAGEMENT ORGANIZATION CHART

Expenditures

Fund 501 Actual Actual Budget Budget Change from Fleet Management 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year

Personal Services $529,726 $444,851 $477,235 $425,805 ($51,430) Contractual Services 115,236 143,006 121,701 118,554 (3,147) Operating Expenses 47,446 28,679 36,461 36,461 0 Supplies Expense 2,903,187 3,172,278 2,655,306 2,655,306 0 Other Expenses 35,585 34,817 59,500 74,149 14,649 Total Expenditures $3,631,181 $3,823,634 $3,350,203 $3,310,275 ($39,928) Capital Outlay by Department

Budget Budget Change from Dept Department Name 2012/2013 2013/2014 Prior Year 242 Fleet Management $3,700 $0 ($3,700)

Total Expenditures $3,700 $0 ($3,700) Capital Outlay presented for informational purposes; excluded from actuals/budgets for GAAP reporting


2010/2011 2011/2012 2012/2013 2013/2014 Prior Year Department Total FT 7 7.75 7 7 0

Revenues Fund 501 Actual Actual Budget Budget Change from

Fleet Management 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year Interest $0 $0 $1,000 $0 ($1,000) Other Miscellaneous Revenue 89,421 87,225 80,000 82,739 2,739 Charges for Services 3,340,283 3,716,306 3,265,000 3,215,000 (50,000) Non Operating Sources 0 0 4,203 12,536 8,333 Total Revenues $3,429,705 $3,803,531 $3,350,203 $3,310,275 ($39,928)

Fleet Management

Road & BridgeSuperintendent

Public WorksDirector


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RISK MANAGEMENT Statement of Function Risk Management's function is to manage and control the County's modified self-insured property, casualty and workers compensation programs. The Risk Manager, with the assistance of the Workers’ Compensation Coordinator, develops and manages a comprehensive safety and loss control program for employees of the Board of County Commissioners and five constitutional officers. 2012/2013 Accomplishments • Worked closely with third party claims administrator and defense counsel to control workers' compensation costs

and provide effective services for injured employees. • Worked closely with departments to further loss prevention program County-wide. 2013/2014 Goals and Objectives • Target claims reduction through safety awareness and training. • Reduce excess insurance costs through cost-efficient, effective purchase recommendations. • Focus on improving the working relationship between the division and other County departments and offices.



Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload Total worker’s compensation claims GG-5 123 125 141 135 Total lost time claims GG-5 33 37 40 40 Number of employees receiving safety awards GG-5 736 677 886 900 Number of vehicle accidents GG-5 30 42 40 35 Number of safety programs* taught GG-5 10 12 14 15 Efficiency Average cost paid to date GG-2 $6,279 $2,926 $2,239 $2,100 Average payments for medical care per injured employee GG-2 $4,313 $1,670 $1,535 $1,550

Worker’s Comp. claims per employee GG-5 0.083 0.088 0.099 0.095 Effectiveness % increase(decrease) in worker’s comp. claims GG-4 (9.6) % 2% 13% 7% Total days of lost time GG-5 500 629 930 750 Average payments to injured employees GG-2 $1,216 $533 $549 $525 *Safety programs include defensive driving and orientation classes.

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RISK MANAGEMENT ORGANIZATION CHART



Revenues


Interest $69,099 $35,200 $20,000 $20,000 $0 Other Miscellaneous Revenue 104,712 225,880 60,000 80,787 20,787 Non Operating Sources 0 0 92,730 129,079 36,349 Charges for Services 4,282,104 4,160,608 4,342,000 4,250,000 (92,000) Total Revenues $4,455,915 $4,421,688 $4,514,730 $4,479,866 ($34,864)

Expenditures Risk Management Actual Actual Budget Budget Change from

Fund 502 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year 502-246 Risk Management Personal Services $742,846 $1,158,402 $754,648 $752,441 ($2,207) Contractual Services 434,616 476,370 357,919 357,910 (9) Operating Expenses 2,006,498 2,173,556 2,866,862 2,830,162 (36,700) Supplies Expense 3,832 3,711 8,761 8,952 191 Other Expenses 1,217 0 350 4,211 3,861 Communications Expense 0 0 390 390 0 502-600 Sheriff Personal Services 405,312 492,950 492,002 492,002 0 Operating Expenses 23,706 33,283 33,798 33,798 0 Total Expenditures $3,618,027 $4,338,272 $4,514,730 $4,479,866 ($34,864)

Risk Management



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HEALTH INSURANCE Statement of Function The Health Insurance Fund accounts for the expenditures incurred for the County’s employee health insurance program claims. Revenues are generated by charges to the various funds and departments based on past claims experience and actuarial estimates. Staffing Actual Actual Budget Budget Change from

2010/2011 2011/2012 2012/2013 2013/2014 Prior Year Department Total FT 1 1 1 1 0 Revenues


Charges for Services $12,830,943 $12,508,868 $13,755,488 $13,775,000 $19,512 Interest 84,961 56,483 0 0 0 Miscellaneous 493,263 538,659 0 342 342 Non Operating Sources 55,298 35,438 36,026 516,976 480,950 Total Revenues $13,464,465 $13,139,449 $13,791,514 $14,292,318 $500,804 Expenditures

Employee Health Insurance Actual Actual Budget Budget Change from Fund 504 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year

Personal Services $338,739 $111,310 $71,514 $571,695 $500,181 Operating Expenses 11,860,104 12,034,802 13,720,000 13,720,623 623 Total Expenditures $12,214,163 $12,146,113 $13,791,514 $14,292,318 $500,804

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GIS/INFORMATION TECHNOLOGY Revenues

Fund 505 Actual Actual Budget Budget Change from GIS/Information Technology 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year

Charges for Services $337,500 $325,000 $276,250 $775,736 $499,486 Interest 13,252 6,363 0 0 0 Miscellaneous 20,000 2,254 230,144 341,513 111,369 Total Revenues $370,752 $333,617 $506,394 $1,117,249 $610,855


Actual Actual Budget Budget Change from Dept Department Name 2010/2011 2011/2012 2012/2013 2013/2014 Prior Year 103 GIS $418,259 $462,405 $506,394 $511,323 $4,929 199 Reserve for Contingency 0 0 0 16,481 16,481 241 Computer Services* 0 0 0 589,445 589,445

Total Expenditures $418,259 $462,405 $506,394 $1,117,249 $610,855 *Computer Services has been moved from the General Fund to the Internal Services Fund- 505-241 effective FY 13/14 Capital Outlay by Department

Budget Budget Change from Dept Department Name 2012/2013 2013/2014 Prior Year 103 GIS $2,450 $16,800 $14,350 241 Computer Services 0 23,750 23,750

Total Expenditures $2,450 $40,550 $38,100 Capital Outlay presented for informational purposes; excluded from actuals/budgets for GAAP reporting



Computer Services Geographic Info Systems


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GEOGRAPHIC INFORMATION SYSTEM Statement of Function Indian River County’s GIS Mission is to utilize GIS and GIS-based technologies to improve analysis and subsequent decisions aimed at improving internal and public services and products. GIS is to provide proactive support and assistance, in terms of both technology and staff, to acquire, convert, integrate, maintain, document, analyze, coordinate and distribute geographic information for a variety of County needs. 2012/2013 Accomplishments • Continued refinement of Addressing and Utility Departments GIS data layers. • Completion of Field Inventory and GPS Data Collection of Hydrants for the Utility Department • Continued implementation and refinement of GIS web mapping applications for use by County staff.. • Provided GIS technical assistance to county staff and departments. • Development of additional GIS data layers and mapping products. 2013/2014 Goals and Objectives • Promote the use of GIS and complementary technologies to improve efficiency, increase productivity, and

improve effectiveness, thereby enhancing public service. • Provide leadership to design, develop and support an Enterprise GIS system • Expand use and accessibility to GIS data and services. • Promote standardization of GIS data collection and data maintenance procedures. • Promote and continue development of the central Enterprise GIS Data Library.



Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload # of Data Compilation or Data Development projects for creation of new layers or enhancement/additions to existing layer

GG-6 16 30 15 15

# of Mapping and Data assistance requests completed for County departments GG-4 146 104 122 122

# of paper map requests completed for County departments GG-4 39 32 56 56

# of Public Data Requests GG-1 28 21 25 25 Efficiency

% savings in house hourly rate vs. outside rate GG-2 56.3% 73.5% 75.2% 74.5% Effectiveness

% of addresses accurately mapped and recorded in GIS Addressing database included in GIS system GG-6 99% 98% 98% 98%

% of data and services requests completed within the promised time frame GG-5 100% 100% 100% 100%

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GEOGRAPHIC INFORMATION SYSTEM




Personal Services $268,926 $264,287 $270,048 $277,452 $7,404 Contractual Services 7,351 24,104 34,000 38,000 4,000 Operating Expenses 1,681 2,729 16,980 19,257 2,277 Supplies Expense 23,806 50,895 49,366 56,614 7,248 Other Expenses 116,495 120,390 136,000 120,000 (16,000) Total Expenditures $418,259 $462,405 $506,394 $511,323 $4,929

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COMPUTER SERVICES Statement of Function Computer Services functions as the administrator of the County's various computer systems, servers, and networks. This department’s responsibilities include maintaining, upgrading, and installing all computer equipment for each of the County’s departments, as well as developing networks and servers on which they operate. Computer Services also operates and maintains the County’s family of websites. Which include www.ircgov.com, www.ircrec.com, www.irces.com, www.ircwaste.com, www.ircutilities.com, www.irccdd.com, www.ircmpo.com, www.golineirt.com, www.goshootingirc, www.sandridgegc.com, and the lifeguard website www.juniorguards.org. The department has the task of upgrading and improving upon the County’s Internet presence in an effort to provide better accessibility to information for the residents of Indian River County. 2012/2013 Accomplishments • Began revamping of the counties e-mail systems to improve communications capabilities. • Completed comprehensive upgrade of county financial software system. • Improved connectivity to 2 county locations. 2013/2014 Goals and Objectives Goal: Provide a technologically current information system that facilitates the efficiency and effectiveness of the County’s employees and departments. Objectives: • Develop computer hardware and software standards with efficient means of purchasing and upgrading personal

computers and network servers. • Further expand system of high-speed network to additional county buildings and departments. • Investigate possibilities for virtualizing some of the existing servers to improve efficiencies and reduce equipment

costs.

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http://www.irces.com/�

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http://www.ircutilities.com/�

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COMPUTER SERVICES Goal link guide located on page 31-32


Actual FY 2011/12

Actual FY 2012/13

Projected 2013/14

Workload # of County website page views GG-1 1,825,719 2,025,380 1,857,919 1,935,000 # of websites maintained GG-4 15 15 16 16 # of network servers administered GG-4 50 52 53 55 # of network devices supported GG-4 943 950 958 970 # of network domain accounts supported GG-4 710 718 725 735 # of PSA’s aired GG-1 672 925 340 360 # of public meetings broadcasted GG-1 90 92 75 80 Efficiency Cost of service per citizen GG-2 $3.95 $3.83 $5.05 $4.18 Effectiveness % of servers converted to Windows 2008 Server GG-4 N/A 10% 22% 40% % of same day response to service requests GG-4 88% 90% 92% 94% % of buildings/departments connected to high-speed network GG-4 79% 83% 87% 94%

During the fiscal year 2013/14 Budget Workshops, the Computer Services department was moved from the General Fund into the Geographic Information Technology Fund. Departmental history prior to fiscal year 13/14 can be found in the General Fund. Staffing Actual Actual Budget Budget Change from


Expenditures


Personal Services $0 $0 $0 $372,429 $372,429 Contractual Services 0 0 0 15,030 15,030 Operating Expenses 0 0 0 24,459 24,459 Supplies Expense 0 0 0 151,962 151,962 Other Expenses 0 0 0 25,565 25,565 Total Expenditures $0 $0 $0 $589,445 $589,445

LONG RANGE FINANCIAL PLAN

2013/2014 Budget Capital Improvements Program

297

CAPITAL IMPROVEMENTS PROGRAM Chapter 163 Florida Statutes and Florida Administrative Code Rule 9J-5 requires each local government to have a Comprehensive Land Use Plan. An important part of Florida's Comprehensive Plan requirement is the Capital Improvement element or program. The purpose of the Capital Improvements Program (CIP) is to evaluate the need for public facilities in support of the Future Land Use Element, to estimate the costs of improvements for which local government has fiscal responsibility, to analyze the fiscal capacity of the local government to finance and construct improvements, and to adopt financial policies to guide the funding and construction of improvements. The CIP is updated annually and encompasses a period of five years (the current plan covers FY 2013/14-2017/18). 1. The Capital Improvement Program will consist of five major components. These components are inventory,

analysis, concurrency management, objectives, and policies and implementation sections. 2. Indian River County will have a Capital Improvements Program which manages the provision of services and

facilities as identified in each element of the Comprehensive Plan in a fiscally prudent manner, and ensures that the levels of service set in each element are maintained, facilities and infrastructure improvements are provided concurrent with development, existing infrastructure is maintained, and balanced growth is attained.

3. The County shall maintain a five-year capital improvement program, which is evaluated and updated annually.

The County shall undertake no capital improvement unless that improvement is included within this element's adopted five-year capital improvements program. The Capital Improvements Program will be reviewed annually. If any transportation facility identified in the Schedule of Capital Improvements is delayed in construction and this delay will cause the level of service to deteriorate below the adopted minimum level of service standard for the roadway, a Comprehensive Plan Amendment will be required to adjust the Schedule of Capital Improvements.

4. The County shall evaluate and prioritize its capital improvement projects based on the following criteria. Those

criteria are ranked in order of importance. • Preservation of the health and safety of the public by eliminating public hazards

• Compliance with all mandates and prior commitments

• Elimination of existing deficiencies

• Maintenance of adopted level of service standards

• Provision of infrastructure concurrent with the impact of new development • Protection of prior infrastructure investments • Consistency with the County plan and plans of other agencies

• Accommodation of new development and redevelopment facility demands

• Consistency with plans of state agencies and water management districts that provide public facilities

within the local government's jurisdiction • Promotion of compact development by discouraging growth outside of urban service areas


298

• Demonstration of linkages between projected growth and facility location • Utilization of the economies of scale and timing of other improvements

• Reduction of operating costs

• Adjustment for unseen opportunities, situations, and disasters

5. The County shall include all capital expenditures identified in elements of the Comprehensive Plan exceeding

$100,000 in its five-year schedule of improvements. 6. In order to ensure the most accurate product, a system of checks and balances between the Planning Department,

the Budget Office and the County Administrator has been put into place. To start, the Planning Department requires each department to submit information related to the Capital Improvement Program on or about September 1 of each year. Both Planning and Budget review the material and perform analyses of the effect the projected capital will have upon operating expenditures over a period of years. (The Budget Office also examines the revenue side of the budget to see what sources of funds will be available to support the capital improvements). Under the direction of the County Administrator, the Planning Department continues to analyze, update and change the data as necessary, finally incorporating it as the capital improvement element of the Comprehensive Land Use Plan. When fully complete, the Plan is then submitted to the Planning and Zoning Board. After their review, in which it may be revised yet again, the Plan is presented to the Board of County Commissioners for final approval.

CAPITAL IMPROVEMENTS PROGRAM MAJOR ELEMENTS AND PROJECTS Indian River County’s Capital Improvements Program consists of several projects in most major departments. Presented here are the main programs, which require funding in the next five years. For each department, a general description of the programs is shown, along with their effect on the operating budget and revenue sources available to fund them. Several major projects are discussed separately. While not all of the projects have been approved, they are presented to show the overall needs for capital improvements to the County’s infrastructure. Some of the top priority Capital Projects included in the 2013/14 CIP are shown, along with the source of funding and capital costs: Emergency Services District - Fire services, advanced life support (ALS), basic life support, and emergency management constitutes the areas of responsibility for the Emergency Services District (ESD). Fire trucks and ambulances must be replaced periodically to maintain reliable response to emergency situations. Ad Valorem Tax provides for the replacement of these vehicles, although one-cent sales tax revenue can be used on an emergency basis or when additional units are placed online. As the County grows, additional stations will be needed to serve the greater population. Two additional Fire/EMS stations are scheduled within the next five years. • Fire/EMS Station 13: Construction of an additional station is planned for completion in fiscal year 2013/14.

This additional station is needed to serve the expanding south county population. The Emergency Service District Reserves will provide approximately $100,000 for FY 13/14 with the remaining $1.4 million being funded by impact fees. Since this is an additional station, the operating expense impact will be approximately $2.1 million beginning in 2014.

• Fire Station Renovations- Renovations of Stations #1 and # 7 totaling $1,200,000 are scheduled for FY 14/15. The Emergency Services District Reserves will be the funding source. Since these are existing stations, no additional operating expenses are anticipated.


299

Law Enforcement/Corrections –

• Crime Scene Unit & Renovation: The Sheriff’s Department is in need of additional evidence storage for their Crime Scene Unit. An existing building next to the Sheriff’s Office is being renovated to accommodate their needs. For FY 13/14, completion of the renovations in the amount of $ 1,446,000 will be provided by both Optional Sales Tax and Impact Fees.

Beach Preservation Program - Some areas of Indian River County’s beaches have experienced considerable erosion over the last several years. In 1998/99, the BCC approved a Beach Preservation Plan to combat continued erosion. The plan proposes sand pumping and upland sand mining in sectors where erosion has caused the most damage. Monitoring of the various renourishment projects are budgeted for a total of $2.1 million over five years. Land Acquisition Advisory Committee (LAAC) - In 2004, residents of the County approved a bond issue of up to $50 million for the purpose of acquiring environmentally sensitive, historic and agricultural lands. F urther, the county acquires state grants for many of the environmental land purchases in order to leverage local dollars. For many of these cost-sharing grants, the lands must be converted into passive recreation areas. This leads to higher maintenance costs that the County must absorb. Most funding for these expenses will come from ad valorem taxes and user fees. Storm Water Improvements - Public Works is responsible for improving and maintaining an effective storm water management program within Indian River County. Several storm water management projects are planned at a cost of around $19 million over the next five years. An algal turf scrubber treatment system (to remove dissolved nitrogen and phosphorus from the water) is planned for the South Relief Canal Treatment System. This system will be similar to the recently completed Egret Marsh project. The operating expense impacts of these projects over this period will be approximately $1.6 million with funding from state and federal grants, one-cent sales tax and assessments. The County will make extensive use of state grant funds for storm water improvements. Solid Waste Disposal District - The S.W.D.D. operates the County landfill. Solid Waste capital improvement activities involve improvements to citizen convenience centers and expansion and closure of segments of the landfill. • Segment II of the landfill will reach capacity by August 2014. Indian River County has been accruing the cash

on an annual basis to cover the estimated $8 million closure costs. Permitting, design and construction of the new cell (Segment III) is estimated to cost $5 million,. State and Federal regulations require that the S.W.D.D. provide funding for the closure and long-term maintenance costs of each segment of the landfill as capacity is used. Therefore, funding has been set aside for most of these costs. S.W.D.D. user fees provide the funding source. Operating costs for the new cell should remain about the same as for the current segment.

Utilities Water & Sewer System - The Utilities Department provides water and sewer service to residents of Indian River County. Total customers on the water and sewer system have increased by about 4% per annum over the past several years. In the next five years several new water distribution and wastewater collection lines will be added to serve new customers. Major projects planned for fiscal years 2013/14 through 2017/18 include potable water line and wastewater line extensions in both the north and south county and the addition of a South County Brine Disposal site. The South County Brine Disposal project will be a collaborative effort with the Storm Water Department. The South Relief Canal Treatment system will be funded through a combination of capacity charges, one cent sales tax and grants. The potable water and wastewater projects will be funded through capacity charges and user fees.


300

Transportation Infrastructure - The Public Works Department is responsible for expanding, improving, and maintaining the County’s road system. This includes road widening projects, secondary roads construction, bridge improvements, right of way acquisition, and intersection improvements. Transportation projects totaling $140,436,000 are scheduled in the next five years. Several revenue sources are utilized to fund the various transportation infrastructure needs of Indian River County. Some of these sources are Road Impact Fees, One-Cent Sales Tax, gas taxes, grants, and fund transfers of Ad Valorem Tax from the General Fund and MSTU. These road capital projects affect the operating costs primarily in the Traffic Engineering department due to the installation of additional traffic signals. In the 2013/2014 fiscal year, the operating budget increased by about $20,000 due to the additional signalization. It is expected that traffic signal maintenance operating costs will continue to increase at a similar rate over the next five (5) years due to population growth and more traffic lights at intersections. As more of the County’s roads are paved, maintenance costs such as grading will decrease, offsetting the rising signal costs. • Oslo Rd. – 43rd Ave to 58th Avenue: This is the next phase of the Oslo road widening to increase the road from

two to four lanes. Funding for the completion of this project is included in FY 2013/2014 and will be provided by gas tax ($2.6 million).

• 66th Avenue Widening: This roadway is scheduled for widening from 4th street in Vero Beach to the Sebastian City limits. With growth throughout the county, traffic has increased substantially on this road. Currently, this is one of the few main arterials connecting the north county and south county areas. Estimated construction costs are over $20.3 million for FY 2013/2014. Funding sources include traffic impact fees, gas tax, optional sales tax and grants.

• 1st Street SW- Left Turn/Traffic Signal: This roadway is scheduled for a left turn lane and traffic signal at 27th Avenue and 43rd Avenue. Funding for this project is included in FY 2013/14 and FY 2014/15 and will be provided from optional sales tax at an estimated cost of $3.2 million.

Recreation Department - The Recreation Department promotes and operates recreational programs for the residents of Indian River County. • South County Park Phase III: The fiscal year 2013/2014 budget includes One Cent Sales Tax money and

Park Impact fees for completion of the expansion of our South County Park. Capital costs of $6.9 million are to be spent on a multi-purpose facility. For FY 2013/2014, $6.8 million has been budgeted. This expansion is necessary to provide recreation facilities and programs to the growing population in Indian River County. With the additions, the county will incur increased operating costs related to the maintenance of the facilities. These increases in operating costs are estimated to be about $118,932 per year and will be funded from a combination of partnering agency contributions, ad valorem tax proceeds or user fees.


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CAPITAL IMPROVEMENTS PROGRAM PROJECTED EXPENDITURES

Department/ Program

FY 2013/2014

FY 2014/2015

FY 2015/2016

FY 2016/2017

FY 2017/2018 Total

Emergency Services District $2,302,630 $2,973,304 $882,000 $3,482,000 $457,000 $10,096,934

General Services $396,062 $3,250,000 $0 $0 $0 $3,646,062

Law Enforcement/ Corrections $1,466,469 $0 $335,000 $0 $0 $1,801,469

Beach Restoration Program $400,000 $425,000 $425,000 $425,000 $425,000 $2,100,000

Conservation & Aquifer Recharge $402,000 $200,000 $200,000 $0 $0 $802,000

Storm Water Improvements $10,506,457 $0 $450,000 $2,500,000 $5,700,000 $19,156,452

Solid Waste Disposal District $300,000 $7,000,000 $7,750,000 $2,000,000 $0 $17,050,000

Water & Sewer System $4,096,300 $470,000 $470,000 $470,000 $470,000 $5,976,300

Transportation Infrastructure $37,555,851 $20,589,358 $28,029,745 $23,860,367 $30,400,634 $140,435,955

Recreation Department/Parks $8,829,255 $0 $0 $550,000 $1,000,000 $10,379,255

Total CIP Expenditures $66,255,024 $34,907,662 $38,541,745 $33,287,367 $38,452,634 $211,444,432

Note: The FY 2013/2014 expenditures shown here have been incorporated into the current year’s operating budget.


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OPERATING IMPACT OF CAPITAL IMPROVEMENT PROJECTS

Department/ Program

FY 2013/2014

FY 2014/2015

FY

2015/2016

FY

2016/2017

FY

2017/2018 Total

General Services $0 $304,000 $313,000 $322,515 $332,190 $1,271,705

Emergency Services District $0 $2,100,000 $2,163,000 $2,227,890 $4,394,770 $10,885,660

Law Enforcement/ Corrections $25,000 $25,750 $26,525 $27,325 28,225 $132,825

Recreation Department/Parks $118,932 $124,880 $133,400 $140,070 $147,075 $664,357

Storm Water Improvements $300,000 $315,000 $330,450 $346,375 $362,775 $1,654,600

Transportation Infrastructure $20,000 $40,600 $61,820 $83,675 $106,185 $312,280

Water & Sewer System $206,000 $212,180 $238,550 $231,100 $256,521 $1,144,351

Total CIP Operating Expenditures

$669,932 $3,122,410 $3,266,745 $3,378,950 $5,627,741 $16,065,778

As the table above shows, operating expenses for projects in the CIP will have a significant impact on future budgets for Indian River County. It is always important not to overlook the operating impact of capital improvements. The FY 2013/2014 expenses shown above have been incorporated into the 2013/2014 operating budget.

REVENUE SOURCES A major element of the capital improvements program (CIP) is the analysis of the organization’s fiscal capacity to finance construction and improvements identified in the needs assessment portion of the plan. As part of this process, future revenue sources available to fund capital expenditures must be analyzed. A description of these revenues is shown below, along with where they are employed in the CIP. Optional One-Cent Sales Tax - Voters approved an additional One-Cent Sales Tax charged on goods and services purchased in the County in March 1989. The tax was initially approved for a period of fifteen years. Funds may only be used to fund infrastructure and capital equipment. The first 15 years expired May 31, 2004, but was approved by voter referendum for an extension until December 31, 2019 in the 2002 election. Many road projects and building activities receive financing from this source. In FY 2013/2014, Optional Sales Tax revenue will provide over $27 million for CIP projects. This is a very integral part of the CIP funding, as without these funds capital projects would have to be funded through debt issuance or ad valorem proceeds. Impact Fees - Impact fees are collected on all new development based on the impact that development will have on County facilities. This provides a mechanism so that existing residents do not have to fund additional improvements required by new residents. Such fees can only be expended on capital improvements. They may not be used to fund operating expenses. In 2004, the County adopted seven new impact fees in addition to the existing traffic impact fees. These fees are used to fund parks, libraries, law enforcement, corrections, solid waste, public buildings, and fire services facilities. Due to a slowing economy, the Board of County Commissioners voted to suspend collection of five of the county’s impact fees for six months. The five suspended impact fees are: emergency services, correctional facilities, public buildings, law enforcement and solid waste. The BCC extended the suspension on September 22, 2009 and again on March 16, 2010 expiring on March 31, 2011. Effective April 1, 2011, the BCC reinstated impact fees for emergency services and law enforcement for 1 year ending March 31, 2012. Effective April 1, 2012, the BCC suspended Corrections, Public Buildings and Solid Waste for 2 years, ending March 31, 2014.


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M.S.B.U.’s - Municipal Service Benefit Units charge special assessments for improvements that will provide a special benefit to certain properties. M.S.B.U.’s are the mechanism for funding projects such as street lighting districts and drainage/storm water management districts. Ad Valorem Taxes - These are property taxes levied on real estate and personal property based on assessed value. Ad valorem revenues provide general support to many elements of the CIP, such as Emergency Services and Facilities Management. The Transportation Fund generates over half of its revenues from ad valorem monies. This fund includes expenditures of road and bridge maintenance, public works, and traffic engineering. M ost operating expenses associated with CIP projects are provided--at least partially--by Ad Valorem Taxes. Long Term Debt (Bond Issuance) - Bonds are issued to pay for specific facilities needed by the County organization. Revenues associated with the infrastructure that is financed are usually pledged to repay the bonds. In the past, these revenue bonds have been used for expansion of the water and sewer system and to finance the County golf course. General obligation bonds may also be issued, such as the Environmentally Sensitive Land Acquisition bonds that provide funding for the LAAC. Intergovernmental Grants - Whenever possible, Indian River County attempts to achieve funding from state or federal agencies for capital improvements in order to minimize costs to County taxpayers. Gas Taxes - The State of Florida levies taxes on a per gallon basis on gasoline purchases. These revenues are then distributed to the counties on a formula driven basis. Indian River County receives about $5.0 million per year from the Constitutional, County, Ninth Cent, and Six Cents Local Option Gas Taxes. These distributions are used for improving and maintaining the County’s transportation infrastructure. Non Ad Valorem Assessments - These are charged to real and personal property by the Solid Waste Disposal District on a basis of Waste Generating Units. These revenues are used to support the operating expenses of the County landfill, refuse disposal, and recycling. However, they also supply funds for capital equipment replacement costs and landfill closure costs when required. Utility Capacity Charges – Utility capacity charges are fees paid for water and sewer connections. These fees are based on how much the new demand affects the need for water and wastewater treatment facilities, thus providing for capital improvements. Utility capacity charges may be used only for capital expenditures. Tourist Development Taxes - These are taxes charged on all hotel rooms rented for a period of less than six months. Indian River County currently levies a four (4) percent tourist tax on hotel rooms. The first three (3) percent is divided equally between tourist development activities and beach preservation. This 1½ percent will help pay for capital and operating expenses associated with the Beach Preservation Project. In August 2000, the Board of Commissioners approved the levy of the fourth cent to help fund acquisition of the former Los Angeles Dodgers spring training facility (now known as Vero Beach Sports Village). This additional levy became effective in February 2001, and is utilized for debt service payments associated with the acquisition of the facility.


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MATRIX OF CIP PROJECTS AND FUNDING SOURCES

Public Works Dept.

Emergcy. Services District

Library Services

Recreation Dept.

Facilities Mgmt.

Utilities Dept.

S.W.D.D.

LAAC Optional 1¢ Sales Tax

Capital

Capital

Capital

Capital

Capital

Capital

Impact Fees (Various)

Capital

Capital

Capital

Capital Capital

Capital

Capital

M.S.B.U.’s

Capital & Operating

Ad Valorem Taxes

Capital & Operating

Capital & Operating

Capital & Operating

Capital & Operating

Capital & Operating

Capital & Operating

Bond Issues

Capital

Capital

Capital

Intergov’tl. Grants

Capital & Operating

Capital & Operating

Capital & Operating

Capital & Operating

Capital

Gas Taxes

Capital & Operating

Non Ad Valorem

Capital & Operating

Utility Capacity Charges

Capital

Non Ad Valorem Assessments

Capital & Operating

Capital

Note: This shows possible uses of revenues for future CIP projects, as well as revenues used for past undertakings. Where capital appears in the table, revenues can be used to acquire needed capital. When operating is listed, this means the revenue may provide funding for ongoing operating expenses generated by the capital projects.


305

The first year Capital Improvement Program is incorporated into the 2013/2014 Budget. However, some funds do not show these capital improvements in their actual budget, but will be “rolled over” into the new budget year.

2013/2014 CAPITAL IMPROVEMENT PLAN FUNDS Fund Description

Capital Expenditures

102 New Road Improvement Fees $5,519,121 103 County Wide Impact Fees $5,636,106 109 Secondary Road Construction $5,098,620 114 Emergency Services District $103,580 128 Beach Restoration Fund $400,000 133 Florida Boating Improvement Program $200,000 145 Land Acquisition Series-2004 $100,000 315 Optional Sales Tax $27,858,361 411 Solid Waste Disposal District $300,000 471 Utility Dept $8,298,989 472 Utilities Impact Fees $1,375,000

Misc Grants, etc. $11,365,247 Total Capital Improvement Expenditures $66,255,024

2013/2014 Budget Long Range Financial Plan

306

LONG RANGE FINANCIAL PLAN Indian River County’s Major Governmental Funds are General Fund (which includes the MSTU fund), Transportation Fund, Emergency Services District, Impact Fee Fund, Secondary Roads Construction, and Optional Sales Tax. Presented on the following pages is a five-year forecast of revenues and expenses for each of these major funds. 5-Year Financial Projection Indian River County has been making adjustments to account for reduced revenues for the past six years. However, beginning in 2013, the housing market has seen an increase in value due to low interest rates and affordable pricing. The proposed budget for FY 2013/14 includes a moderate increase in total property taxes for the first time since FY 2006/07. For FY 2013/14, the taxroll is increasing by approximately 1.4%. Projections show an increase in property values of 2.5% for FY 14/15, 3% for FY 15/16 and 3.5% for the remaining two years. The General/MSTU Fund, Transportation Fund and Emergency Services District Fund all derive the majority of their revenues from Ad Valorem Taxes.

General/MSTU Fund

FY 2013/2014

FY 2014/2015

FY 2015/2016

FY 2016/2017

FY 2017/2018

Millage Rate (combined) 4.3353 4.3353 4.3353 4.3353 4.3353 (1)Beginning Unassigned Fund Balance $47,697,174 $47,343,936 $47,103,236 $46,819,836 $46,893,236 Revenues Ad Valorem Taxes 49,579,231 50,820,000 52,340,000 54,170,,000 56,070,000 Federal Sources 60,000 62,100 64,300 66,600 68,900 State Sources 11,451,932 11,852,700 12,267,500 12,696,900 13,141,300 Local Sources 17,043,250 17,639,800 18,257,200 18,896,200 19,557,600 Interfund Transfers 14,210,834 14,566,100 14,930,000 15,378,200 15,839,500 Total General Fund/MSTU Revenue $92,345,247 $94,940,700 $97,859,300 $101,207,900 $104,677,300 Expenses Salaries/Benefits 13,197,374 13,442,700 13,760,100 14,222,900 14,701,600 Operating 9,897,923 10,145,400 10,399,000 10,711,000 11,032,300 Capital 0 250,000 500,000 512,500 525,300 Other Uses 69,603,188 71,343,300 73,483,600 75,688,100 78,337,200 Total General Fund/MSTU Expenses $92,698,485 $95,181,400 $98,142,700 $101,134,500 $104,596,400 Net Gain/Loss ($353,238) ($240,700) ($283,400) $73,400 $80,900 Ending Unassigned Fund Balance $47,343,936 $47,103,236 $46,819,836 $46,893,236 $46,974,136

(1) The beginning unassigned fund balances are unaudited amounts


307

General/MSTU Fund Revenue

• The General Fund receives over 59% of its revenue from ad valorem taxes while the MSTU Fund receives approximately 29% of its revenue from ad valorem taxes. Property taxes are projected to increase by 1.4% for FY 13/14, 2.5% for FY 14/15, 3.0% for FY 15/16, and 3.5% for the remaining two years.

• Federal, State and Local sources are projected to increase by 3.5% annually. • Interfund Transfers are projected to increase by 2.5% for FY 14/15 and 15/16, and 3% for the

remaining two years • Cash Forward- Indian River County has been utilizing cash reserves to supplement the budget

for the last three years, which is not in accordance with the County Fund Balance Policy. The County plans to phase-out the use of fund balance over a 2-year period. For FY 13/14, $900,000 has been budgeted, which is half the amount used in FY 12/13. No fund balance usage is planned after FY 13/14.

• No increase in millage is included in this projection.

General/MSTU Fund Expenses

• Salaries are projected to increase by 1.5% in FY 14/15, 2% in FY 15/16 and 3% for the remaining two years. Indian River County has executed a three year contract with the Teamsters Local Union No. 769 effective October 1, 2013 thru September 30, 2016. A 3% COLA is included in the current year (FY 13/14) with a 2.5% anniversary increase scheduled for FY 2014/15 and FY 2015/16. Non-union employees will likely receive similar increases.

• Benefits are projected to increase by 2.5% in FY 14/15, 3% in FY 15/16 and 4% for the remaining two years. The Florida Legislature sets the Florida Retirement System contribution rates yearly. Health Insurance costs could also see an increase.

• No new positions are projected. • State Mandated/Constitutional Officers make up approximately 74.2% of the General Fund

Budget. The state has historically increased mandates that the county must pay for. • Operating Expenses are projected to increase by 2.5% for the first two years, and 3% thereafter. • Capital Expenditures –the county has refrained from buying any additional capital. Moving

forward, vehicles and equipment will need to be replaced. The projection shows a modest increase in capital expenditures.

• Other Uses, which includes funding for outside agencies and Constitutional Officers (eg. Sheriff’s Department), are projected to increase 2.5% for FY 14/15, 3% for Fiscal years 15/16 and 16/17 and 3.5% for FY 17/18.


308

Transportation Fund

FY

2013/2014 FY

2014/2015 FY

2015/2016 FY

2016/2017 FY

2017/2018 (1) Beginning Unassigned Fund Balance $6,963,151 $6,014,041 $5,245,141 $4,629,441 $4,098,841 Revenues State Sources 2,594,556 2,685,400 2,779,400 2,876,700 2,977,400 Local Sources 1,187,769 1,229,300 1,272,300 1,316,800 1,362,900 Interfund Transfers 7,657,704 7,764,000 8,282,600 8,613,900 8,958,500 Total Transportation Revenue $11,440,029 $11,878,700 $12,334,300 $12,807,400 $13,298,800 Expenses Salaries/Benefits 7,524,316 7,638,500 7,812,700 8,070,800 8,336,700 Operating 4,460,386 4,594,200 4,732,000 4,874,000 5,020,200 Capital Projects 329,398 339,300 349,500 360,000 370,800 Other Uses 95,039 97,900 100,800 103,800 106,900 Total Transportation Expenses $12,389,139 $12,647,600 $12,950,000 $13,338,000 $13,737,900 Net Gain/Loss ($949,110) ($768,900) ($615,700) ($530,600) ($439,100) Ending Unassigned Fund Balance $6,014,041 $5,245,141 $4,629,441 $4,098,841 $3,659,741 (1) The beginning unassigned fund balances are unaudited amounts Transportation Fund Revenue

• The Transportation Fund receives over half its revenue from transfers from the General and MSTU funds, and is therefore affected by ad valorem taxes.

• Constitutional and County Gas Taxes are another major revenue source. Projections are for the taxes to increase 3.5% each year.

• Interfund transfers are projected to increase 4% annually. Transportation Fund Expenses

• Salaries are projected to increase by 1.5% in FY 14/15, 2% in FY 15/16 and 3% for the remaining two years. Indian River County has executed a three year contract with the Teamsters Local Union No. 769 effective October 1, 2013 thru September 30, 2016. A 3% COLA is included in the current year (FY 13/14) with a 2.5% anniversary increase scheduled for FY 2014/15 and FY 2015/16. Non-union employees will likely receive similar increases

• Benefits are projected to increase by 2.5% in FY 14/15, 3% in FY 15/16 and 4% for the remaining two years. The Florida Legislature sets the Florida Retirement System contribution rates yearly. Health Insurance costs could also see an increase.

• Operating Expenses are projected to increase an estimated 2.5% each year, while Other Uses are estimated to increase 3% annually.


309

Emergency Services District

FY 2013/2014

FY 2014/2015

FY 2015/2016

FY 2016/2017

FY 2017/2018

Millage Rate 1.9799 2.2274 2.2274 2.2274 2.4501 (1) Beginning Unassigned Fund Balance $8,882,595 $8,659,087 $6,423,961 $5,557,139 $2,210,317 Revenues Ad Valorem Taxes 20,253,924 23,360,000 24,060,000 24,900,000 28,350,000 ALS Charges 4,650,000 4,810,000 4,980,000 5,150,000 5,330,000 Fire Protection Services (COVB) 138,317 142,000 146,000 150,000 154,000 Fire Safety Inspection/Plan Review 112,500 118,000 130,000 143,000 157,000 Other Miscellaneous Revenue 292,812 338,000 400,000 446,000 546,000 Total Emergency Services Revenue $25,447,553 $28,768,000 $29,716,000 $30,789,000 $34,537,000 Expenses Salaries/Benefits 21,023,320 21,410,000 23,172,000 23,860,000 24,650,000 Operating 4,151,324 4,260,000 4,370,000 4,500,000 4,640,000 Capital Projects 57,200 2,783,304 425,000 3,082,000 0 Other Uses 425,395 436,000 449,000 462,000 476,000 Additional Station Openings 0 2,100,000 2,153,000 2,218,000 4,385,000 State Forestry Service 13,822 13,822 13,822 13,822 13,822 Total Emergency Services Expenses $25,671,061 $31,003,126 $30,582,822 $34,135,822 $34,164,822 Net Gain/Loss ($223,508) ($2,235,126) ($866,822) ($3,346,822) $372,178 Ending Unassigned Fund Balance $8,659,087 $6,423,961 $5,557,139 $2,210,317 $2,582,495 (1) The beginning unassigned fund balances are unaudited amounts Emergency Services District Revenues

• A majority of the Emergency Services District’s revenue is derived from ad valorem taxes. The entire County (with the exception of Indian River Shores) is included in this district. Property taxes are projected to increase 1.4% for FY 13/14, 2.5 % for FY 14/15, 3% for FY 15/16 and 3.5% for the remaining two years.

• Projected millage rate increases in FY 14/15 and FY 17/18 are 12.5% and 10% respectively. • ALS charges are projected to increase by 3.5% annually. • Fire Protection Services are projected to increase by 2.5% annually. • Fire Safety Inspection/Plan Review revenue is projected to increase by 5 % for FY 14/15, and

10% for the remaining three years. Emergency Services District Expense

• As of this book’s publication, no agreement had been reached with the IAFF bargaining unit. However, for analysis, salaries are projected to increase by 1.5% for FY 14/15, 2% for FY 15/16 and 3% for the remaining two years.

• Benefits are also projected to increase by 2.5% in FY 14/15, 3% in FY 15/16 and 4% for the remaining two years. The Florida Legislature sets the Florida Retirement System contribution.

• Additional stations are scheduled for FY 14/15 and FY 17/18. Additional operating expenses of $2,100,000 per station are scheduled.

• Capital expenses in Fiscal years 2014/15 and 2016/17 result in substantial losses for those years. Other funding sources, such as Optional Sales Tax and Impact Fees may be considered to alleviate these projected losses.


310

Traffic/Other Impact Fee Funds

FY

2013/2014 FY

2014/2015 FY

2015/2016 FY

2016/2017 FY

2017/2018 (1) Beginning Unassigned Fund Balance $17,892,338 $8,768,591 $5,527,026 $2,106,370 $1,363,536 Revenues Impact Fees-Parks & Recreation $250,000 $322,500 $362,813 $403,085 $443,393 Impact Fees- Emergency Services 100,000 129,000 145,125 161,234 177,357 Impact Fees-Law Enforcement 90,000 116,100 130,613 145,110 159,622 Impact Fees-Administration 85,000 109,650 123,356 137,049 150,754 Traffic Impact Fees 1,625,000 2,000,000 2,250,000 2,500,000 2,750,000 Other Income 246,342 248,805 252,538 257,588 264,028 Total Impact Fee Revenue $2,396,342 $2,926,055 $3,264,444 $3,604,066 $3,945,154 Expenses Salaries/Benefits $88,221 $89,720 $91,700 $94,700 $97,800 Operating 276,641 284,900 293,400 302,200 311,300 Parks & Recreation Capital 3,614,033 200,000 200,000 500,000 0 Emergency Services Capital 1,509,050 190,000 0 400,000 0 Public Buildings Capital 100,000 0 0 0 0 Law Enforcement Capital 413,023 0 0 0 0 Road Projects Capital 5,519,121 5,403,000 6,100,000 3,050,000 1,850,000 Total Impact Fee Expenses $11,520,089 $6,167,620 $6,685,100 $4,3446,900 $2,259,100 Net Gain/Loss ($9,123,747) ($3,241,565) ($3,420,656) ($742,834) $1,686,054 Ending Unassigned Fund Balance $8,768,591 $5,527,026 $2,106,370 $1,363,536 $3,049,590 (1) The beginning unassigned fund balances are unaudited amounts Traffic/ Other Impact Fee Fund Revenue

• As the economy begins to improve, impact fees are projected to increase. A gradual increase is projected for the next four years.

• Impact Fees are currently suspended for Corrections, Public Buildings, and Solid Waste, ending March 31, 2014. Projections do not include these fees at this time- which is no indication that the fees will remain suspended or be re-instated

Traffic/Impact Fee Fund Expenses

• The expenses detailed are the capital projects scheduled in the current Indian River Capital Improvement Plan. For FY 13/14, funds for projects that have not been completed will be “rolled over” into the new Fiscal year.

• Operating expenses include costs to administer the impact fee program, and those expenses are projected to increase 3% per year.


311

Secondary Roads

FY 2013/2014

FY 2014/2015

FY 2015/2016

FY 2016/2017

FY 2017/2018

(1)Beginning Unassigned Fund Balance $12,859,580 $8,223,350 $7,918,960 $7,549,839 $5,081,843 Revenues County Gas Tax $165,000 $170,800 $176,800 $183,000 $189,400 Local Gas Tax 3,151,893 3,262,200 3,376,400 3,494,600 3,616,900 Other Income 41,027 41,062 41,472 42,099 42,734 Total Secondary Roads Revenue $3,357,920 $3,474,062 $3,594,672 $3,719,699 $3,849,034 Expenses Road Projects $1,995,780 $2,125,000 $2,269,745 $4,450,000 $5,095,000 Salaries/Benefits 249,200 253,452 259,048 266,820 275,384 Operating 5,749,170 1,400,000 1,435,000 1,470,875 1,507,647 Total Secondary Road Expenses $7,994,150 $3,778,452 $3,963,793 $6,187,695 $6,878,031 Net Gain/Loss ($4,636,230) ($304,390) ($369,121) ($2,467,996) ($3,028,977) Ending Unreserved Fund Balance $8,223,350 $7,918,960 $7,549,839 $5,081,843 $2,052,847 (1) The beginning unassigned fund balances are unaudited amounts Secondary Roads Fund Revenue

• County and Local Gas Taxes are projected to increase 3.5% annually. • Interest earnings are projected to equal .8%, 1%, 1.5% and 1.5% for the four years. • Grants for road resurfacing and construction are another source of income that will be utilized

when available. Secondary Roads Fund Expense

• The expenses detailed are the capital projects scheduled in the current Indian River Capital Improvement Plan. For FY 13/14, funds for projects that have not been completed will be “rolled over” into the new Fiscal year.

• Several large road resurfacing projects are budgeted for FY 13/14 .Operating expenses include road resurfacing and are projected to increase 2.5% annually.


312

Optional Sales Tax

FY

2013/2014 FY

2014/2015 FY

2015/2016 FY

2016/2017 FY

2017/2018 (1)Beginning Unassigned Fund Balance $44,008,402 $45,035,491 $49,165,808 $48,015,793 $47,175,813 Revenues Optional Sales Tax $13,000,000 $13,260,000 $13,658,000 $14,068,000 $14,490,000 Payback from FDOT 4,271,901 2,271,901 442,975 0 0 Interest Income 135,000 124,255 141,010 211,020 217,350 Total Optional Sales Taxes Revenue $17,406,901 $15,656,156 $14,241,985 $14,279,020 $14,707,350 Expenses Road Projects 13,635,000 8,225,839 14,850,000 13,969,000 19,080,317 Emergency Services 426,304 0 457,000 0 457,000 Recreation/Open Spaces 1,500,000 0 0 50,000 1,000,000 Stormwater 175,000 0 50,000 200,000 0 Facilities Management 218,508 3,000,000 0 0 0 Sanitary Landfill 300,000 300,000 300,000 300,000 300,000 Law Enforcement/Corrections 0 0 335,000 0 0 Fund Transfer 125,000 0 0 0 0 Total Optional Sales Tax Expenses $16,379,812 $11,525,839 $15,992,000 $14,219,000 $20,837,317 Net Gain/Loss $1,027,089 $4,130,317 ($1,750,015) $60,020 ($6,129,967) Ending Unassigned Fund Balance $45,035,491 $49,165,808 $47,415,793 $48,075,813 $41,045,846 (1) The beginning unassigned fund balances are unaudited amounts Optional Sales Tax Fund Revenue

• Voters approved an additional One-Cent Sales Tax charged on goods and services purchased beginning March 1989, for 15 years. An extension for another 15 years was approved by the voters in 2004. The current Optional Sales Tax will expire 12/31/2019.

• As the economy continues to improve, projection of revenues shows an increase of 2% for FY 14/15 and 3% for the remaining three years.

Optional Sales Tax Fund Expenses

• The expenses detailed are the capital projects scheduled in the current Indian River Capital

Improvement Plan. For FY 13/14, funds for projects that have not been completed will be “rolled over” into the new Fiscal year.


313

Financial Forecast Summary

Adjustments have been made to budgeted revenues and expenditures based on the following assumptions: Revenues, per Florida Statue, must be budgeted at 95%; however, historically the County has collected a higher balance. S imilarly, expenditures have typically come in under budget due to management of expenses throughout the year. Use of contingencies is kept at a minimum so dollars are available for emergency situations. The preceding forecasts for Indian River County show a mixture of financial positions. For the taxing funds, a tax roll increase of 2.5% for FY 14/15, 3% for FY 15/16 and 3.5% for the following two years is projected for existing home values. Please note that no new construction (to increase the tax roll) has been calculated into these projections. Emergency Services District- Capital expenses in Fiscal years 2014/15 and 2016/17 result in substantial losses for those years. Other funding sources, such as Optional Sales Tax and Impact Fees may be considered to alleviate these projected losses. Impact Fees, Secondary Roads and Optional Sales Tax funds all show a positive balance at the end of the five year projection. Impact Fees and Optional Sales Tax are used for capital expenditures. The operational costs of these capital projects must come from other sources (usually ad valorem taxes). Please note, these are projections only. Actual revenues and expenses may differ substantially from these projections. The projections are dependent upon the assumptions made regarding changes in revenues and expenses.

STATISTICAL INFORMATION

2013/2014 Budget

STATISTICAL INFORMATION Indian River County Millage Rates by Taxing Authority .................................................................................... 314 General Government Expenditures by Function .................................................................................................. 315 General Revenues by Source ............................................................................................................................... 317 Property Tax Levies and Collections ................................................................................................................... 319 Just and Taxable Value of Taxable Property ....................................................................................................... 320 Property Tax Rates - Direct and All Overlapping Governments ......................................................................... 321 Ratio of Net General Bonded Debt To Taxable Value and

Net Bonded Debt Per Capita ............................................................................................................ 322 Computation of Direct and Overlapping Debt ..................................................................................................... 322 Ratio of Annual Debt Service Expenditures for General

Bonded Debt to Total General Governmental Expenditures ........................................................... 323 Revenue Bond Coverage - Water and Sewer Bonds ............................................................................................ 324 Property Value, Construction and Bank Deposits ............................................................................................... 325 Principal Taxpayers ............................................................................................................................................. 326 Citrus Production and Acreage ............................................................................................................................ 327 Registered Voters of Indian River County ........................................................................................................... 328 Surrounding Counties Comparison...................................................................................................................... 329 Indian River County Millages by Tax Code ........................................................................................................ 330

2013/2014 Budget Statistical Information

314

Indian River County Millage Rates By Taxing Authority

2013/2014

2012/2013

2011/2012 2010/2011 2009/2010 2008/2009

COUNTY

GENERAL FUND 3.2620 3.0892 3.0892 3.0892 3.0892 3.0689 M.S.T.U. 1.0733 1.0733 1.0733 1.0733 1.0774 1.0804 EMERGENCY SERVICES 1.9799 1.7148 1.7148 1.7148 1.7148 1.7148

COUNTY AGGREGATE 5.4611 5.0729 5.0633 5.0933 5.1436 5.1628 SCHOOL

SCHOOL STATE 5.2680 5.4250 5.3960 5.4220 5.0480 4.41000 SCHOOL LOCAL 2.8480 2.4980 2.4980 2.4980 2.2480 2.35000

SCHOOL TOTAL 8.1160 7.9230 7.8940 7.9200 7.2960 6.76000 MUNICIPALITY

VERO BEACH 2.03360 2.03360 2.03360 2.03360 1.93670 1.93670 SEBASTIAN 3.71660 3.71660 3.71660 3.30410 3.30410 3.34560 INDIAN RIVER SHORES 1.47310 1.47310 1.47310 1.47310 1.41050 1.39230 FELLSMERE 5.61900 5.49990

5.49990

5.24550 4.43000 4.43000

ORCHID 0.04864 0.05000 0.05000 0.45500 0.45500 0.45500 INDEPENDENT

HOSPITAL MAINTENANCE 0.96980 0.93860 0.93860 0.93860 0.94710 0.75600 SEBASTIAN INLET 0.11240 0.11240 0.11240 0.11240 0.11240 0.11240 MOSQUITO CONTROL 0.27620 0.28110 0.26910 0.26500 0.24170 0.21750 FL INLAND NAVIGATION 0.03450 0.03450 0.03450 0.03450 0.03450 0.03450

INDEPENDENT TOTAL 1.38450 1.36660 1.35460 1.35050 1.33570 1.12040

WATER MANAGEMENT ST. JOHNS 0.32830 0.33130 0.33130 0.33130 0.41580 0.41580

VOTER APPROVED SCHOOL I&S ('02) 0.00000 0.39000 0.35000 0.33000 0.30000 0.28000 LAND ACQUISITION BOND 0.00000 0.00000 0.07170 0.06810 0.07250 0.13570 LAND ACQUISITION BOND ‘04 0.37880 0.37990 0.36470 0.34060 0.31540 0.28630 VOTER APPROVED TOTAL 0.37880 0.76990 0.78640 0.73870 0.68790 0.70200


315

General Government Expenditures by Function*

Year

General

Government

%

Public Safety

%

Physical

Environment

%

Transportation

%

Court

Related

%

1993 20,289,055

27%

27,979,687

37%

278,037

0%

11,395,887

15%

n/a

1994

22,592,742

29%

28,383,551

37%

282,686

0%

13,201,190

17%

n/a

1995

16,002,950

23%

29,531,035

41%

2,543,098

4%

12,105,310

17%

n/a

1996

15,359,269

20%

32,924,200

43%

1,242,069

2%

11,609,464

15%

n/a

1997

16,130,433

17%

39,831,979

42%

8,738,689

9%

11,892,662

13%

n/a

1998

13,456,145

15%

37,093,684

42%

3,276,200

4%

16,813,930

19%

3,866,441

4%

1999

13,844,361

15%

39,852,827

43%

1,333,456

1%

18,700,809

20%

4,375,340

5%

2000

14,665,306

14%

40,893,105

40%

4,947,965

5%

13,415,177

13%

4,565,674

5%

2001 15,799,857 15% 42,891,194 39% 2,254,447 2% 13,408,736 12% 5,323,388 5%

2002 20,228,495 16% 45,352,323 36% 2,667,619 2% 22,729,769 18% 5,802,798 5%

2003 23,785,570 16% 47,565,048 32% 18,587,122 12% 20,120,969 13% 5,998,260 5%

2004 26,473,300 19% 55,792,130 39% 3,305,670 2% 23,038,234 16% 6,210,614 5%

2005 26,797,183 18% 57,161,390 39% 4,573,196 3% 22,369,128 15% 5,630,734 4%

2006 56,232,514 27% 66,984,420 33% 9,498,973 5% 31,966,928 16% 5,915,727 3%

2007 59,527,672 22% 73,275,110 26% 35,044,820 13% 55,039,978 20% 6,649,724 2%

2008 27,701,150 11% 74,038,252 31% 33,806,207 14% 53,489,116 22% 6,940,682 3%

2009 23,632,794 13% 74,813,164 40% 6,312,535 3% 40,841,272 22% 6,620,830 4%

2010 23,506,576 16% 68,235,492 46% 1,405,690 1% 20,861,672 14% 6,251,773 4%

2011 21,324,680 15% 67,393,943 46% 1,353,074 1% 22,300,819 15% 5,774,032 4%

2012 20,477,898 14% 67,761,985 45% 1,751,623 1% 29,058,310 19% 5,860,925 4%

*Includes General, Special Revenue, Debt Service and Capital Projects Funds.


316

General Government Expenditures by Function* (Cont’d)

Year

Economic

Environment

%

Human Services

%

Culture & Recreation

%

Debt

Service

%

Totals

1993

170,359 0%

3,549,693

5%

5,043,594

7%

7,341,745

10%

$76,048,057

1994

183,369

0%

3,888,198

5%

5,227,780

7%

3,828,077

5%

$77,587,773

1995

157,895

0%

4,069,066

6%

5,161,035

7%

1,637,114

2%

$71,207,503

1996

163,406

0%

4,589,591

6%

7,436,836

10%

3,236,269

4%

$76,561,004

1997

266,849

0%

4,972,494

5%

6,308,543

7%

6,179,430

7%

$94,321,079

1998

281,879

0%

3,989,075

5%

7,149,129

8%

2,496,851

3%

$88,423,334

1999

278,191

0%

5,048,135

5%

7,150,011

8%

2,820,427

3%

$93,403,557

2000

259,354

0%

4,928,117

5%

12,006,079

12%

6,195,738

6%

$101,876,515

2001 302,580 0% 5,746,410 5% 21,945,498 20% 1,859,710 2% $109,531,820

2002 347,096 0% 5,832,441 5% 19,323,355 15% 3,850,379 3% $126,134,275

2003 583,850 0% 6,540,673 4% 23,253,841 15% 4,520,637 3% $150,955,970

2004 627,914 0% 7,197,342 5% 15,022,196 11% 3,727,534 3% $141,394,934

2005 713,019 0% 7,279,080 5% 21,359,218 14% 3,495,500 2% $149,378,448

2006 1,054,239 0% 12,470,221 6% 16,919,463 8% 4,406,090 2% $205,448,575

2007 968,227 0% 13,862,463 5% 24,904,678 9% 8,126,643 3% $277,399,315

2008 4,579,574 2% 12,619,575 5% 21,299,763 9% 7,873,176 3% $242,347,495

2009 653,547 1% 8,621,760 5% 16,388,589 9% 5,414,758 3% $186,251,797

2010 2,525,988 1% 7,370,995 5% 16,009,122 11% 2,714,422 2% $148,881,730

2011 2,056,453 1% 7,762,962 5% 16,484,242 11% 2,526,114 2% $146,976,319

2012 2,021,184 1% 6,888,883 5% 13,808,303 9% 2,426,083 2% $150,055,194

*Includes General, Special Revenue, Debt Service and Capital Projects Funds. .


317

General Revenues by Source* Fiscal Year

Ended

Taxes

%

Licenses

And Permits

%

Inter-

Governmental Revenue

%

Charges

for Services

%

1993

48,115,203

67%

287,510

0%

9,953,032

14%

5,412,529

8%

1994

50,045,611

67%

295,945

0%

10,632,401

14%

6,151,859

9%

1995

50,363,898

67%

264,450

0%

11,300,394

15%

6,394,303

9%

1996

55,884,036

66%

391,601

0%

12,328,908

15%

7,823,576

9%

1997

58,955,069

64%

403,849

0%

13,329,351

15%

9,129,805

10%

1998

61,740,699

63%

327,978

0%

16,392,327

17%

9,123,027

10%

1999

64,470,143

63%

480,408

0%

16,431,926

16%

9,881,292

10%

2000

69,537,158

63%

520,813

0%

18,908,166

17%

9,425,310

9%

2001 73,553,625 62% 493,585 0% 18,764,102 16% 11,037,594 9%

2002 80,488,343 64% 515,653 0% 20,802,982 17% 11,368,399 9%

2003 86,120,084 59% 567,403 0% 35,213,140 24% 13,683,108 9%

2004 95,675,370 62% 1,033,394 1% 26,588,303 17% 14,282,587 9%

2005 104,012,925 51% 1,354,282 1% 35,973,818 18% 18,151,546 9%

2006 116,088,548 53% 1,274,638 1% 38,261,489 18% 18,204,600 8%

2007 130,158,069 56% 896,612 0% 54,252,074 23% 18,997,529 8%

2008 119,915,640 55% 9,904,590 5% 49,065,955 22% 18,678,544 9%

2009 113,689,399 61% 12,433,598 7% 34,305,682 18% 16,852,653 9%

2010 103,626,726 60% 11,322,039 7% 37,687,574 22% 14,665,805 7%

2011 94,718,550 60% 11,189,393 7% 30,453,182 19% 15,030,329 10%

2012 90,472,569 59% 11,486,235 8% 29,759,832 19% 14,760,125 10% *Includes General, Special Revenue, Debt Service and Capital Projects Funds.


318

General Revenues by Source* (Cont’d)

Fiscal

Fines

Year

and

Misc.

Ended

Forfeitures

%

Revenues

%

Totals

1993

850,422

1%

7,441,629

10%

$72,060,325

1994

962,250

1%

6,509,191

9%

$74,597,257

1995

915,452

1%

6,265,559

8%

$76,044,056

1996

1,126,163

1%

7,196,024

8%

$84,750,308

1997

1,026,303

1%

8,622,321

9%

$91,466,698

1998

1,286,672

1%

8,694,451

9%

$97,565,154

1999

1,164,084

1%

9,712,125

10%

$102,139,978

2000

1,322,950

1%

11,338,449

10%

$111,062,846

2001 1,251,098 1% 14,727,979 12% $119,827,983

2002 1,421,542 1% 11,600,449 9% $126,197,368

2003 1,584,737 1% 9,703,817 7% $146,872,289

2004 1,508,786 1% 14,545,961 10% $153,634,401

2005 1,715,875 1% 42,170,294 20% $203,378,740

2006 2,069,593 1% 40,182,777 19% $216,081,645

2007 2,403,093 1% 26,773,753 12% $233,481,130

2008 2,137,413 1% 18,486,026 8% $218,188,168

2009 1,792,517 1% 8,211,401 4% $187,285,250

2010 852,012 1% 4,444,878 3% $172,599,034

2011 936,995 1% 5,348,717 3% $157,677,166

2012 739,275 0% 5,850,449 4% $153,068,485 *Includes General, Special Revenue, Debt Service and Capital Projects Funds.


319

Property Tax Levies and Collections

Fiscal

Total

Current

Percent of

Delinquent

Total Percent of Total

Year

Tax

Tax

Levy

Tax

Tax

Collections Ended

Levy

Collections

Collected

Collections

Collections

To Levy

1993

37,683,977

36,337,153

96.43%

87,830

36,424,983

96.66%

1994

39,304,957

37,518,799

95.46%

169,530

37,388,329

95.89%

1995

37,475,209

35,835,361

95.62%

667,860

36,503,221

97.41%

1996

42,507,452

40,907,378

96.24%

15,228

40,922,606

96.27%

1997

43,768,639

42,474,085

97.04%

93,054

42,567,139

97.26%

1998

45,087,396

43,498,326

96.48%

65,517

43,563,843

96.62%

1999 47,178,979 44,985,116 95.35% 132,335 45,117,451 95.63%

2000 50,599,662 48,936,993 96.72% 108,698 49,045,691 96.93%

2001 53,727,318 52,148,971 97.07% 158,661 52,307,632 97.36%

2002 59,184,019 56,856,770 96.07% 95,364 56,952,134 96.23%

2003 65,289,186 62,668,552 95.99% 7,797 62,676,349 96.00%

2004 72,306,331 70,083,106 96.68% 176,345 70,090,969 96.93%

2005 76,748,078 74,100,048 96.41% 111,220 74,102,922 96.55%

2006 87,754,823 84,736,835 96.56% 34,344 84,771,179 96.60%

2007 102,986,045 99,404,127 96.52% 61,566 99,465,693 96.58%

2008 103,700,766 99,716,496 96.16% 48,241 99,764,737 96.20%

2009 97,439,623 94,107,423 96.58% 273,002 94,380,425 96.86%

2010 87,360,868 84,431,741 96.65% 171,392 84,603,133 96.84%

2011 77,790,733 75,215,452 96.69% 290,472 75,505,924 97.06%

2012 72,668,518 70,200,922 96.60% 133,385 70,334,307 96.79% All taxes are due and payable on November 1st of each year or as soon thereafter as the assessment roll is certified and delivered to the Tax Collector. All unpaid taxes become delinquent on April 1 following the year in which they are assessed. Discounts are allowed for each payment at the rate of 4% in the month of November, 3% in December, 2% in January and 1% in February. The taxes paid in March receive no discount. Delinquent taxes on real property bear interest of 18% per year. On or prior to June 1 following the tax year, certificates are sold for all delinquent taxes on real property. After sale, tax certificates bear interest of 18% per year or at any lower rate bid by the buyer. The certificate holder may make application for a tax deed on any unredeemed tax certificates after a period of two years. The County holds unsold certificates. Delinquent taxes on personal property bear interest of 18% per year until the tax is satisfied either by seizure and sale of the property or by the five- (5) year statute of limitations. The County does not accrue its portion of the County-held certificates due to the immaterial amount.


320

Just and Taxable Value of Taxable Property

Real

Personal

Total

Percent of Total Fiscal

Property

Property

Total

Estimated

Taxable Value

Year

Just

Just

Just

Taxable

To Total Ended

Value

Value

Value (1)

Value (1)

Just Value (1)

1993

6,385,346,500

364,537,718

6,749,884,218

5,160,114,845

76.4%

1994

6,703,739,975

372,223,746

7,075,963,721

5,406,245,871

76.4%

1995

7,011,412,975

430,527,594

7,441,940,569

5,464,325,993

73.4%

1996

7,305,049,473

530,825,131

7,835,874,604

5,718,915,081

73.0%

1997

7,589,071,741

554,667,039

8,143,738,780

5,940,864,817

73.0%

1998

7,807,203,863

622,046,910

8,429,250,773

6,159,944,874

73.1%

1999 8,080,247,333 652,698,708 8,732,946,041 6,420,215,433 73.5%

2000 8,671,573,086 764,851,686 9,436,424,772 6,995,948,262 74.1%

2001 9,109,672,314 725,390,231 9,835,062,545 7,440,896,735 75.6%

2002 10,539,705,283 707,941,621 11,247,646,904 8,541,205,140 75.9%

2003 11,985,128,952 694,305,280 12,679,434,232 9,500,891,213 74.9%

2004 13,547,372,018 693,374,322 14,240,746,340 10,684,028,933 75.0%

2005 15,716,463,269 699,716,008 16,416,179,277 12,179,995,659 74.2%

2006 19,265,033,998 712,011,582 19,977,045,580 14,242,984,935 71.3%

2007 25,458,676,130 755,187,275 26,213,863,405 17,847,161,614 68.1%

2008 25,155,652,635 782,529,196 25,938,181,831 18,580,296,938 71.6%

2009 24,141,420,963 739,467,578 24,880,888,541 17,449,270,077 70.1%

2010 21,273,180,845 761,011,306 22,034,192,151 15,796,158,693 71.7%

2011 18,741,543,869 711,180,228 19,452,724,097 14,139,034,830 72.7%

2012 16,551,935,585 635,119,066 17,199,280,006 13,205,004,567 73.9%

2013 16,819,746,000 697,294,522 17,530,475,451 12,860,457,144 73.1% SOURCE: (1) Indian River County Property Appraiser NOTE: Values are established as of January 1, of the previous calendar year, i.e., January 1, 2012 taxable value apply to the fiscal year ending 2013.


321

Property Tax Rates - Direct and All Overlapping Governments (Per $1,000 Assessed Value)

County-wide Taxing District

Independent

Taxing District Fiscal Year

Ended

(1)

County

School Board

(2)

Other

Total

Countywide

(3)

Cities

(2)

Other

1993

5.65490

9.56260

2.72080

17.93830

4.58254

1.63707

1994

5.77090

9.84460

2.58730

18.20280

4.61054

2.01939

1995

5.95235

10.19830

2.26023

18.41088

4.29846

2.71708

1996

5.92350

10.34800

2.74083

19.01233

4.40633

2.00503

1997

5.92330

10.31900

2.64544

18.87740

3.84790

1.70220

1998

5.80800

10.14000

2.49690

18.84490

3.78756

1.51850

1999 5.73690 10.15000 2.59470 18.48160 3.68094 1.73635

2000 5.54870 9.61400 2.69490 17.85760 3.29626 1.52091 2001 5.54080 9.55700 2.70780 17.80560 3.19996 1.62899

2002 5.52340 9.08200 2.56070 17.16610 3.05086 1.61045

2003 5.47130 8.73200 2.55890 16.76220 2.97106 1.90075

2004 5.51810 8.71000 2.42150 16.64960 2.97030 2.15478

2005 5.15630 8.49900 2.19420 15.84950 2.94130 1.89230

2006 4.91730 8.24000 2.17000 15.32730 2.82760 1.60820

2007 4.3250 7.4430 2.1747 13.9427 2.5740 1.4795

2008 4.1037 7.5380 2.1283 13.7700 2.2400 1.3817

2009 4.1493 7.0400 2.1368 13.3261 2.3119 1.5362

2010 4.1666 7.5960 2.1027 13.8653 2.3119 1.7515

2011 4.1625 8.2500 2.1235 14.5360 2.3073 1.7663

2012 4.1625 8.3130 2.1512 14.6267 2.5546 1.6859 (1) Per Florida State Statute 200.071, no ad valorem tax millage shall be levied against real property and tangible personal

property by counties in excess of 10 mils, except for voted levies. (2) Composite tax rate (3) Average tax rate


322

Ratio of Net General Bonded Debt to Taxable Value and Net Bonded Debt Per Capita

Fiscal Year

Ended

Gross General

Obligation Bonded

Debt

Debt Service Monies

Available

Net

Bonded Debt

(1)

Population

(2)

Taxable Value

Ratio of Net Bonded Debt to Assessed Value

Net Bonded

Debt Per Capita

2000 11,100,000 1,357,461 9,742,539 112,947 6,995,948,262 0.0014 86.25

2001 10,215,000 1,609,998 8,605,002 115,716 7,440,896,735 0.0012 74.36

2002 19,810,000 1,085,999 18,724,001 118,149 8,541,205,140 0.0022 158.48

2003 17,725,000 684,016 17,040,984 1212274 9,500,891,213 0.0018 140.63

2004 16,080,000 867,776 15,212,224 126,829 10,684,028,933 0.0014 119.94

2005 14,385,000 1,106,353 13,278,647 130,043 12,179,995,659 0.0011 102.11

2006 61,255,000 1,375,837 59,879,163 135,262 14,242,948,935 0.0042 442.69

2007 57,160,000 1,956,189 55,203,811 139,757 17,847,161,614 0.0031 395.00

2008 52,770,000 2,530,612 50,239,388 141,667 18,580,296,938 0.0027 354.63

2009 48,210,000 2,841,769 45,368,231 141,634 17,449,270,077 0.0026 320.68

2010 43,480,000 1,845,314 41,634,686 141,198 15,796,158,693 0.0026 301.64

2011 39,815,000 1,743,781 38,071,219 138,028 14,139,034,830 0.0027 274.50

2012 32,385,000 1,002,540 31,382,460 138,694 13,205,004,567 0.0024 226.27 SOURCE: (1) U.S. Census and Bureau of Business and Economic Research, University of Florida

(2) Indian River County Property Appraiser Computation of Direct and Overlapping Debt

Jurisdiction

Net

Debt Outstanding

Percentage

Applicable to Indian River

County Residents

Amount

Applicable to Indian River

County Residents

Indian River County General Obligation Bonds, Series 2006

$33,200,714

100%

$33,200,714


323

Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Governmental Expenditures

Fiscal Year

Ended

Principal

Interest

Total Debt Service

(1)Total General

Expenditures

Ratio of Debt

Service to General Expenditures

1993

1,250,000

158,353

1,408,353

76,048,057

0.019

1994

1,335,000

250,155

1,585,155

77,587,773

0.020

1995

0

0

0

71,207,503

N/A

1996

720,000

687,228

1,407,228

76,561,004

0.018

1997

745,000

662,028

1,407,028

94,321,079

0.015

1998

780,000

634,090

1,414,090

88,423,334

0.016

1999 810,000 602,890 1,412,890 93,403,557 0.015

2000 845,000 569,680 1,414,680 101,876,515 0.014

2001 885,000 534,190 1,419,190 109,531,820 0.013

2002 1,405,000 762,113 2,167,113 126,134,275 0.017

2003 2,085,000 842,403 2,927,403 150,955,970 0.019

2004 1,645,000 555,555 2,200,555 141,394,934 0.016

2005 1,695,000 516,554 2,211,554 149,378,448 0.015

2006 1,730,000 478,156 2,208,156 205,448,575 0.011

2007 1,775,000 437,054 2,212,054 277,399,315 0.008

2008 1,825,000 390,418 2,215,418 242,347,495 0.009

2009 1,890,000 337,892 2,227,892 186,251,797 0.012

2010 1,955,000 276,873 2,231,873 148,881,730 0.015

2011 780,000 213,008 993,008 146,976,319 0.007

2012 810,000 183,368 993,368 150,055,194 0.006 (1) Includes General, Special Revenue, Debt Service, and Capital Project Funds. Note: The Constitution of the State of Florida, F.S. 200.181, and Indian River County do not set a legal debt margin.


324

Revenue Bond Coverage-Water and Sewer Bonds

Fiscal Year

Ended

Gross

Revenues

Direct

Operating Expenses

Net Revenue

Available For Debt Service

Debt Service Requirements

Principal

Interest

Total

Coverage 1993(1)

15,217,883

6,531,838

6,848,519

830,000

1,588,859

2,418,859

3.59

1994

15,408,634

7,332,244

7,189,104

1,120,000

2,561,090

3,681,090

2.19

1995

15,864,429

6,747,171

8,501,329

1,145,000

2,527,010

3,672,010

2.48

1996

17,209,189

8,309,142

8,900,047

1,165,000

3,109,450

4,274,450

2.08

1997

19,195,716

8,144,867

11,050,849

1,785,000

4,495,752

6,280,752

1.76

1998

20,919,979

8,565,905

12,354,074

1,835,000

4,423,092

6,258,092

1.97

1999

20,175,609

7,868,098

12,307,511

1,895,000

4,345,034

6,240,034

1.97

2000

23,218,038

8,361,845

14,856,193

1,895,000

4,345,034

6,062,529

2.45

2001 24,640,811 9,388,472 15,252,339 1,615,000 4,177,559 5,792,559 2.63

2002 25,833,724 9,662,508 16,171,216 1,690,000 4,102,839 5,792,839 2.79

2003 25,515,931 10,723,548 14,792,383 1,765,000 4,021,999 5,786,989 2.56

2004 25,227,977 12,507,398 12,720,579 1,855,000 3,936,019 5,791,019 2.20

2005 27,768,089 12,853,872 14,914,217 2,020,000 3,525,573 5,545,573 2.69

2006 32,257,145 14,270,414 17,986,731 2,390,000 3,157,260 5,547,260 3.24

2007 34,320,984 16,226,651 18,094,333 2,505,000 3,041,150 5,546,150 3.26

2008 31,397,721 17,147,444 14,250,277 2,620,000 2,922,950 5,542,950 2.57

2009 29,075,475 17,057,273 12,018,202 2,745,000 2,047,513 4,792,513 2.51

2010 28,762,697 16,007,055 12,755,642 2,870,000 2,510,910 5,380,910 2.37

2011 28,563,206 15,404,503 13,158,703 2,990,000 2,324,525 5,314,525 2.48

2012 28,875,011 15,657,085 13,217,926 3,090,000 2,193,450 5,283,450 2.50 (1) On May 13, 1993, $30,502,400 of debt was defeased and new debt in the amount of $47,190,000 was issued.


325

Property Value, Construction and Bank Deposits

Fiscal Year

Ended

Real

Property Value (1)

Construction (2)

Deposits (3)

1996

7,305,049,473

240,383,102

1,897,653,000

1997

7,589,071,741

230,265,581

1,877,021,000

1998

7,807,203,863

270,410,847

1,995,781,000

1999

8,080,247,333

301,294,691

2,126,341,000

2000

8,671,573,086

399,651,994

2,171,281,000

2001 9,109,672,314 372,109,920 2,319,647,000

2002 10,539,705,283 433,774,860 2,495,063,000

2003 11,985,128,952 514,871,537 2,761,627,000

2004 13,547,372,018 824,876,069 3,076,972,000

2005 15,716,463,269 966,108,386 3,739,743,000

2006 19,265,033,998 940,373,663 3,686,248,000

2007 25,458,676,130 387,155,954 3,615,465,000

2008 25,155,652,635 326,379,830 3,622,264,000

2009 24,141,420,963 138,734,040 3,819,667,000

2010 21,273,180,845 113,044,340 3,710,123,000

2011 18,741,543,869 145,120,898 3,567,099,000

2012 16,551,935,585

124,046,000

3,364,698,000 (1) Source: Indian River County Property Appraiser

(2) Source: US Census Bureau – Building Permits (3) As of June 30. Source: FDIC Internet website, http://www.fdic.gov/

http://www.fdic.gov/�


326

Principal Taxpayers of Indian River County

Taxpayer

Type of Business

2013 Taxable Value

Percent of

Total Taxable Value (1)

Florida Power & Light

Electric Utility

$102,669,719

0.80%

Disney Vacation Dev. Inc. Resort $70,764,710 0.55%

Windsor Properties Land Development $37,828,560

0.30% BellSouth Telecomm, Inc.

Telephone Utility

$35,742,953

0.28%

Adult Community Services Inc. Retirement Community $32,682,140 0.25%

John’s Island Club Inc Land Development $29,794,930 0.23% Sebastian Hospital Inc.

Healthcare

$29,105,664 0.23%

IR Mall Associates LTD Retail

$27,891,780

0.22%

Health Care Reit Inc Healthcare $23,713,180 0.18%

New Piper Aircraft Inc, The Manufacturing

$23,373,485

0.18%

TOTAL

$413,567,098

3.2%

(1) Total taxable value $12,860,457,144 Source: Indian River County Property Appraiser NOTE: Values are established as of January 1 of the previous year, i.e., January 1, 2013 taxable values apply to fiscal year ending 2014.


327

CITRUS PRODUCTION AND ACREAGE

Fiscal Year

Ended

Citrus

Production (Boxes)

Citrus

Acreage

Production

Per Acre

Citrus Acreage/ Total Acreage

1993

22,552,000

65,446

344.59

20.6%

1994

18,890,000

69,240

272.82

21.8%

1995

21,687,000

69,240

313.21

21.8%

1996

18,475,000

66,561

277.56

20.9%

1997

21,768,000

66,561

327.04

20.9%

1998

20,437,000

64,138

318.64

20.1%

1999

17,870,000

64,138

278.62

20.1%

2000

20,438,000

60,293

338.98

18.9%

2001 18,041,000 60,293 299.22 18.9%

2002 19,126,000 56,012 341.46 17.6%

2003 14,807,000 56,012 264.35 17.6%

2004 17,263,000 47,539 363.13 14.9%

2005 4,179,000 42,916 97.38 13.5%

2006 7,511,000 40,191 186.88 12.6%

2007 12,280,000 39,602 310.09 12.4%

2008 13,816,000 39,013 354.14 12.2%

2009 11,434,000 38,377 297.94 12.0%

2010 9,603,000 35,497 270.53 11.1%

2011 10,186,000 34,899 291.87 10.9%

2012 9,369,000 32,820 285.47 10.2%

Source: Florida Department of Agriculture and Consumer Services


328

Registered Voters of Indian River County

Fiscal Year

Ended

Population (1)

Republican (2)

Democratic (2)

Other Party (2)

Total (2)

1993

95,641

30,523

17,585

3,603

51,711

1994

97,415

31,762

17,763

3,689

53,214

1995

100,261

32,634

18,282

4,637

55,553

1996

102,211

35,507

20,226

6,256

62,029

1997

104,605

36,895

21,443

7,700

66,038

1998

106,675

36,481

20,761

8,394

65,636

1999

109,579

37,718

21,932

9,736

69,386

2000 112,947 38,256 22,064 11,100 71,420

2001 115,716 39,007 22,875 11,975 73,857

2002 118,149 40,748 23,915 13,170 77,833

2003 121,174 38,727 22,429 12,779 73,935

2004 126,829 42,132 24,704 15,556 82,932

2005 130,043 42,306 24,855 16,219 83,380

2006 135,262 43,711 25,878 17,517 87,106

2007 139,757 40,006 23,555 15,892 79,453

2008 141,667 43,902 27,800 17,830 89,532

2009 141,634 43,781 28,290 19,068 91,139

2010 141,198 43,757 27,561 19,806 91,124

2011 138,028 43,026 26,601 20,275 89,902

2012 138,694 43,967 26,439 21,398 91,804

2013 140,813 44,453 27,113 23,551 95,117 (1) Source: Office of Economic & Demographic Research, The Florida Legislature (2) Source: Indian River County Supervisor of Elections


329

Surrounding Counties Comparison (1)

Osceola

County Brevard County

Indian River

County

St. Lucie County

Martin County

Population 280,866 545,625 139,446 280,355 147,203 Median Age 35.6 years 45.5 years 49.1 years 42.4 years 49.7 years

Vacant housing Units 29.3% 14.9% 20.4% 20.8% 18.2%

Unemployment Rate 9.3% 9.2% 10.6% 11.1% 8.9%

2012 County Wide Millage 6.9400 4.9063 3.4691 6.9845 5.7329

Per Capita Personal Income $27,171 $38,028 $50,977 $30,768 $52,798

Highest % Employment

Trade/ Transportation

& Utilities 23.3%

Professional & Business

Services 21.6%

Professional & Business Services 21.0%



(1) Office of Economic & Demographic Research www.edr.state.fl.us/Content/area-profiles/index.cfm Map of Surrounding Counties

Brevard

Osceola

St.Lucie

Indian River

Martin


330

INDIAN RIVER COUNTY MILLAGES BY TAX CODE

TAX CODE NO. 2013/2014 2012/2013 2011/2012 2010/2011 2009/2010 2008/2009 1 Ambersand 16.52280 16.25610 16.24360 16.30230 15.61680 14.86230 1D Unincorporated

16.52280 16.25610 16.24360 16.30230 15.61680 14.86230

2 Sebastian 19.16610 18.89940 18.47440 18.53310 17.88500 17.12750 3A Unincorporated

15.28520 15.04840 15.03590 15.09870 14.42800 13.88880

3C Unincorporated

16.52280 16.25610 16.24360 16.30230 15.61680 14.86230

3F Unincorporated

16.25500 15.98700 15.97450 16.03730 15.37510 14.64480

4 Fellsmere 21.06850 20.68270 20.41580 19.65900 18.96940 18.21190 5 Indian River Shores 14.94270 14.94110 14.92860 14.92470 14.21690 13.45940 6 Indian River Shores 14.83030 14.82870 14.81620 14.81230 14.10450 13.34700 7 Unincorporated

16.41040 16.14370 16.13120 16.18990 15.50440 14.74990

7A Rockridge 16.41040 16.14370

16.13120 16.18990 15.50440 14.74990

7B Unincorporated

16.41040 16.14370

16.13120 16.18990 15.50440 14.74990

7E Unincorporated

16.14260 15.87460 15.86210 15.92490 15.26270

14.53240

7G Gifford 16.41040 16.14370 16.13120 16.18990 15.50440 14.74990 7I Unincorporated

16.41040 16.14370 16.13120 16.18990 15.50440 14.74990

7J Unincorporated

16.41040 16.14370 16.13120 16.18990 15.50440 14.74990

7K Unincorporated

16.41040 16.14370 16.13120 16.18990 15.50440 14.74990

7L Unincorporated

16.41040 16.14370 16.13120 16.18990 15.50440 14.74990

7M Unincorporated

16.41040 16.14370 16.13120 16.18990 15.50440 14.74990

7N Unincorporated

16.41040 16.14370 16.13120 16.18990 15.50440 14.74990

7O Unincorporated

16.41040 16.14370 16.13120 16.18990 15.50440 14.74990

7Q Unincorporated

16.41040 16.14370 16.13120

16.18990 15.50440 14.74990 7R Unincorporated

16.41040 16.14370 16.13120 16.18990 15.50440 14.74990

7S Unincorporated

16.41040 16.14370 16.13120 16.18990 15.50440 14.74990

7T Unincorporated

16.41040 16.14370 16.13120 16.18990 15.50440 14.74990

7U Unincorporated

16.41040 16.14370 16.13120 16.18990 15.50440 14.74990

8 Vero Beach 17.37070 17.10400 17.09150 17.05330 16.36370 15.60620 9 Orchid 15.93590 15.68280 15.62530 15.68400 14.99440 14.23690

LONG TERM DEBT

2013/2014 Budget

LONG TERM DEBT Long Term Debt Analysis ................................................................................................................................... 331 Existing Long Term Debt .................................................................................................................................... 332 Schedule of Total Debt Outstanding for Fiscal Year Ends ................................................................................. 333 Schedule of Debt Outstanding for Enterprise Funds ........................................................................................... 334 Schedule of Debt Outstanding for All Other Funds ............................................................................................ 334 Schedule of Annual Debt Service Payments ...................................................................................................... 335 Spring Training Facility Revenue Bonds, Series 2001 - $16,810,000 Bonds ...................................................... 336 Water & Sewer Refunding Bonds, Series 2005 - $27,675,000 Bonds ................................................................ 337 Environmentally Sensitive Land Acquisition Bonds, Series 2006 - $48,600,000 Bonds .................................... 338 Water & Sewer Refunding Bonds, Series 2009 - $26,370,000 Bonds ................................................................ 339

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2013/2014 Budget Long Term Debt

331

Long Term Debt Analysis The State of Florida does not impose any debt limitations on counties; however, the Indian River County Board of Commissioners has been very conservative in the past regarding financial issues. It is reasonable to expect that this inclination will continue in the future, so County debt levels should remain at fairly low levels for the near future. T hese philosophies are outlined in the County’s Debt Policies (please see the POLICY portion of this document), and are depicted in the graphs and narratives throughout this section. Indian River County’s outstanding debt at the end of FY 2012/2013 stands at $77,975,000 comprised mostly of revenue bonds. Enterprise Funds support 52% of the overall debt (Utilities Department), leaving about $37,410,000 or 48% in bonds paid from General Governmental funds. The only general obligation (G.O.) bond outstanding is a voter approved G.O. issue for land acquisition. It should be noted that in the State of Florida, G.O. bonds may only be issued after a voter referendum to approve them is passed. In 1992, the voters approved the issuance of $26 million in bonds for the acquisition of environmentally sensitive lands. On April 10, 2012 the Board of County Commissioners approved early payoff of the remaining outstanding principal in the amount of $3,620,000. The calling of these bonds saved taxpayers $392,057 in interest payments over the remaining duration of the bond. In 2004, the voters of Indian River County approved a referendum to issue an additional $50 million for land acquisition. H istoric and agricultural lands were added to the approved purchases under this referendum, whereas the earlier vote only authorized environmental lands. In June 2006, Indian River County issued the 2006 Series Limited General Obligation Bonds in the principal amount of $48,600,000 at an average interest rate of 4.22% (true interest cost). These bonds have been used to acquire lands as approved in the referendum. The proposed list of lands for purchase has an estimated cost of over $100 million. Matching grants will be utilized when available in order to leverage the bond proceeds. In fiscal year 2008/09, the County issued the 2009 S eries Water & Sewer Revenue Refunding bonds in the aggregate principal amount of $26,370,000. These bonds were issued in order to refund most of the remaining 1993A Series bonds still outstanding and realize an interest savings. The refunding resulted in a decrease of about $250,000 in annual debt service over the life of these bonds for a net present value savings of over $2.9 million. Indian River County voters originally approved the levy of the Optional One-Cent Sales Tax in March 1989 for a period of fifteen (15) years. O ptional Sales Tax can be used for financing, planning, and constructing infrastructure for public purposes within the County. The One-Cent Sales Tax revenues have allowed the organization to fund general government, public safety, and transportation infrastructure with cash instead of long-term borrowing. O n November 5, 200 2, the voters approved a referendum extending the sales tax for another 15 years and 7 months (until December 31, 2019). This should allow the County to continue to fund capital infrastructure on a cash basis. Therefore, the need for additional debt for governmental-type operations should remain limited for the next six years.

- 332 -


332

The Recreational Revenue Refunding Bonds were issued for the purpose of refunding the existing Recreational Revenue Refunding Bonds in 2003. These bonds were issued in 1993 to refund two previous issues. The Series 1993 bonds were issued in the original principal amount of $9,875,000, and at the time of the refunding, $6,735,000 in bonds were still outstanding. T he Series 1985 a nd Series 1991 bonds were issued for the construction of the County golf course (Sandridge Golf Club), which consists of two eighteen-hole golf courses and a driving range. On July 16, 2013, the Board of County Commissioners authorized staff to begin the process of calling the remaining Recreational Revenue Refunding Bonds, Series 2003 in the amount of $1,565,000 that became callable September 1, 20 13 and also approved an interfund loan from General Fund reserves in the amount of $1,565,000 at an interest rate of 2.5% per year. The loan will be repaid by the Golf Course on the same schedule as the current bond issue. Indian River County Estimated Bonding Capacity without Public Vote

Pledge Source Ten Years (3.00%)

Twenty Years (4.42%)

Thirty Years (4.72%)

Half-Cent Sales Tax $56,500,000 $91,100,000 $113,300,000

Total Gas Taxes $47,900,000 $73,500,000 $87,700,000

Tourist Development Tax $10,700,000 $16,500,000 $20,000,000

First Guaranteed (Revenue Sharing) $1,800,000 $2,700,000 $3,300,000

Second Guaranteed (Revenue Sharing) $3,600,000 $5,600,000 $6,800,000

Total Bonding Capacity $120,500,000 $189,400,000 $231,100,000 Other unforeseen events can arise, which would require long term financing. The best measure of how well an organization is equipped to meet cash flow needs is its bonding capacity. Bonding capacity determines how much long term debt available revenues can support. Utilizing Half-Cent Sales Tax, Gas Taxes, and Tourist Taxes not already pledged to debt, Indian River County’s current bonding capacity without a public vote, is $120,500,000 over the next ten years (assumes 3.00% cost of capital, see table above). Schedule of Existing Long Term Debt

Bond Issue/ Description

Initial Principal Amount

Principal Remaining

@9/30/2013

Average Interest

Rate Final

Maturity Bond Rating/

Agency* Security Pledge Water & Sewer Revenue

2005 Series 27,675,000 17,480,000 3.94% 2022 AAA/FGIC S&P/Fitch (Insured)

Water & Sewer Revenues

2009 Series 26,370,000 23,085,000 3.68% 2024 AA/AA+ S&P/Fitch

Water & Sewer Revenues

Recreational Revenue

2001 Series Spring Training Facility 16,810,000 8,145,000 4.87% 2031

AAA/FGIC S&P/Fitch (Insured)

State Funds, ½ Cent Sales Tax, Tourist Tax

Voted G.O. Debt

Environmental Lands Acquisition 2006 Series 48,600,000 29,265,000 4.22% 2021

AAA/MBIA S&P/Fitch (Insured)

General Obligation

Total Bonds Outstanding $77,975,000 *At time of issuance

- 333 -


333

Total Debt Outstanding At Fiscal Year Ends

$0

$10

$20

$30

$40

$50

$60

$70

$80

2014 2020 2025 2030

Mill

ions

Land Acq. 2006

Spring Training 2001

Water & Sewer 2009

Water & Sewer 2005

Fiscal Year This chart summarizes the total amount of debt outstanding for Indian River County at the end of each fiscal year. Each year, the balance declines as more principal on the existing bonds is paid down. The final maturity of the 2001 Spring Training Facility Revenue Bonds is in 2031, which is the longest commitment of County debt currently. T his graph shows only the debt that Indian River County has already issued and does not account for any possible future issues.

- 334 -


334

Total Enterprise Fund Debt Outstanding

$0

$5

$10

$15

$20

$25

$30

$35

$40

2014 2020 2025 2030

Mill

ions

Water & Sewer 2009

Water & Sewer 2005

Fiscal Year

Total Other Funds Debt Outstanding

$0

$5

$10

$15

$20

$25

$30

$35

$40

2014 2020 2025 2030

Mill

ions

Land Acquisition 2006


Fiscal Year

- 335 -


335

Annual Debt Service Payments(Total Principal & Interest)

$0

$2

$4

$6

$8

$10

$12

2014 2020 2025 2030

Mill

ions

Land Acq. 2006


Water & Sewer 2009

Water & Sewer 2005

Fiscal Year Annual debt service payments decrease over time as each bond reaches maturity. T he remaining Land Acquisition Bond (Series 2006) is currently the only general obligation debt outstanding for Indian River County. The 2006 Series bonds are voted general obligation debt authorized by a voter referendum in 2004. This follows the County’s Debt Policy (see POLICY section) of issuing only revenue bonds whenever possible.

- 336 -


336

Spring Training Facility Revenue, Series 2001

Fiscal Year Ending

Principal Outstanding

Requirements Total Payment Principal Interest

9/30/01 16,810,000 9/30/02 16,450,000 360,000 521,818 881,818 9/30/03 15,990,000 460,000 770,128 1,230,128 9/30/04 15,515,000 475,000 754,028 1,229,028 9/30/05 15,025,000 490,000 737,403 1,227,403 9/30/06 14,520,000 505,000 721,233 1,226,233 9/30/07 14,000,000 520,000 704,063 1,224,063 9/30/08 13,455,000 545,000 685,343 1,230,343 9/30/09 12,895,000 560,000 664,633 1,224,633 9/30/10 12,310,000 585,000 642,233 1,227,233 9/30/11 11,705,000 605,000 618,833 1,223,833 9/30/12 11,075,000 630,000 593,423 1,223,423 9/30/13 8,145,000 655,000 566,333 1,221,333 9/30/14 7,700,000 445,000 418,075 863,075 9/30/15 7,230,000 470,000 394,712 864,712 9/30/16 6,735,000 495,000 370,038 865,038 9/30/17 6,215,000 520,000 344,050 864,050 9/30/18 5,665,000 550,000 316,750 866,750 9/30/19 5,080,000 585,000 287,875 872,875 9/30/20 4,465,000 615,000 257,162 872,162 9/30/21 3,815,000 650,000 224,875 874,875 9/30/22 3,510,000 305,000 190,750 495,750 9/30/23 3,190,000 320,000 175,500 495,500 9/30/24 2,850,000 340,000 159,500 499,500 9/30/25 2,495,000 355,000 142,500 497,500 9/30/26 2,120,000 375,000 124,750 499,750 9/30/27 1,730,000 390,000 106,000 496,000 9/30/28 1,320,000 410,000 86,500 496,500 9/30/29 890,000 430,000 66,000 496,000 9/30/30 435,000 455,000 44,500 499,500 9/30/31 0 435,000 21,750 456,750

$16,810,000 $12,276,178 $29,086,178 Purpose The Series 2001 B onds were issued to provide funds to finance a portion of the cost of acquisition and expansion of the Dodgertown spring training facility. Indian River County entered into an agreement with the City of Vero Beach and the Los Angeles Dodgers to acquire, renovate and expand this facility. In accordance with the agreement, the Dodgers will lease the facility for a period of not less than twenty (20) years.

Average Interest Rate Series 2001 – 4.87% True Interest Cost Initial Principal Amount Series 2001 - $16,810,000 Term of Bonds Series 2001 – 30 Years First Call Date April 1, 2011 Pledged Revenue The Series 2001 bonds are secured by a first lien upon and pledge of (i) State Payments awarded to the County for the purpose of paying for the acquisition, construction, reconstruction, or renovation of a f acility for a retained spring training franchise pursuant to Chapter 212.20, F.S., (ii) Fourth Cent Tourist Development Tax adopted in 2000 for this purpose, and (iii) Eighty-six percent (86%) of the Local Government Half-Cent Sales Tax distributed to the County pursuant to Chapter 218, Florida Statutes. On June 18, 2013, the Board of County Commissioners approved a partial payoff of $2,275,000, eliminating the need to utilize Half-Cent Sales Tax revenues. The Fourth Cent Tourist Development Tax will automatically be released as pledged revenues immediately following the April 1, 2021 principal payment. F rom that point forward until final maturity, the bonds will be secured solely by the State Payments. Bond Insurer Financial Guaranty Insurance Company Bond Ratings (at time of issuance) Standard & Poor’s – “AAA” (insured), “A“ (underlying) Fitch, Inc. – “AAA” (insured), “AA-” (underlying)

- 343 -


343

Water & Sewer Revenue Bonds, Series 2005 Fiscal Year

Ending Principal

Outstanding Requirements Total

Payment Principal Interest 9/30/05 27,600,000 75,000 546,243 621,243 9/30/06 27,255,000 345,000 1,141,050 1,486,050 9/30/07 25,980,000 1,275,000 1,130,700 2,405,700 9/30/08 24,670,000 1,310,000 1,092,450 2,402,450 9/30/09 23,320,000 1,350,000 1,053,150 2,403,150 9/30/10 21,925,000 1,395,000 1,012,650 2,407,650 9/30/11 20,490,000 1,435,000 970,800 2,405,800 9/30/12 19,010,000 1,480,000 925,250 2,405,250 9/30/13 17,480,000 1,530,000 877,150 2,407,150 9/30/14 15,875,000 1,605,000 800,650 2,405,650 9/30/15 14,205,000 1,670,000 736,450 2,406,450 9/30/16 12,455,000 1,750,000 652,950 2,402,950 9/30/17 10,615,000 1,840,000 565,450 2,405,450 9/30/18 8,685,000 1,930,000 473,450 2,403,450 9/30/19 6,660,000 2,025,000 376,950 2,401,950 9/30/20 4,530,000 2,130,000 275,700 2,405,700 9/30/21 2,310,000 2,220,000 186,750 2,406,750 9/30/22 0 2,310,000 92,400 2,402,400

$27,675,000 $12,910,193 $40,585,193 Purpose The Series 2005 Water & Sewer Bonds were issued for the purpose of refunding the 1996 issue in order to achieve a lower interest rate. The Series 1996 Water & Sewer Bonds were issued to provide funds to reimburse the County for the cost of acquiring a water and sewer system from the City of Sebastian (including tie in costs) and to make certain capital improvements to the County’s water & sewer system as shown below: • Design and Construction of 3 million gallon per day

(MGD) North County RO Plant - $9,000,000 • Expand South County WWTP to add 1.15 MGD of

capacity - $6,500,000 • Expand Central WWTP to add 1.0 MGD of capacity -

$6,000,000

Average Interest Rate Series 2005 – 3.94% (True Interest Cost) Initial Principal Amount Series 2005 – $27,675,000 Term of Bonds Series 2005 – 17 Years First Call Date September 1, 2015 Pledged Revenue The Series 2005 Water & Sewer Revenue Bonds are secured by a lien and pledge of the Net Revenues of the water & sewer system of Indian River County. This net revenue does not include impact fees, special assessment revenue, special surcharges, or franchise fees. D ebt service for this issue is charged to the Utilities Fund (471); Wastewater Treatment Department (218), Water Production Department (219), and Sludge Department (257) found in the ENTERPRISE FUNDS section of this document. Bond Insurer Financial Guaranty Insurance Company Bond Ratings (at time of issuance) Standard & Poor’s – “AAA” (insured) Fitch – “AAA” (insured)

337

- 344 -


344

Environmentally Sensitive Land Acquisition Bonds, Series 2006 Fiscal Year

Ending Principal


Payment Principal Interest 9/30/06 48,600,000 9/30/07 46,280,000 2,320,000 2,140,863 4,460,863 9/30/08 43,715,000 2,565,000 2,048,062 4,613,062 9/30/09 41,045,000 2,670,000 1,945,463 4,615,463 9/30/10 38,270,000 2,775,000 1,838,662 4,613,662 9/30/11 35,385,000 2,885,000 1,727,663 4,612,663 9/30/12 32,385,000 3,000,000 1,612,262 4,612,262 9/30/13 29,265,000 3,120,000 1,492,263 4,612,263 9/30/14 26,010,000 3,255,000 1,367,462 4,622,462 9/30/15 22,620,000 3,390,000 1,204,713 4,594,713 9/30/16 19,075,000 3,545,000 1,035,212 4,580,212 9/30/17 15,370,000 3,705,000 893,413 4,598,413 9/30/18 11,480,000 3,890,000 745,212 4,635,212 9/30/19 7,395,000 4,085,000 550,713 4,635,713 9/30/20 3,105,000 4,290,000 346,462 4,636,462 9/30/21 0 3,105,000 131,963 3,236,963

$48,600,000 $19,080,388 $67,680,388 Purpose In November 2004, Indian River County voters passed a referendum authorizing the issuance of $50 million in general obligation bonds for the purpose of acquiring environmentally sensitive lands. The bonds were sold on June 13, 2006 w ith an aggregate principal amount of $48,600,000. The bonds provide funding to acquire ownership and other interests (e.g. conservation easements and development rights) in environmentally significant lands as well as the restoration, remediation and reclamation activities to preserve and enhance such property. Average Interest Rate Series 2006 – 4.22% (True Interest Cost) Initial Principal Amount Series 2006 – $48,600,000

Term of Bonds Series 2006 – 15 Years First Call Date July 1, 2016 Pledged Revenue These bonds constitute general obligations of Indian River County. The full faith, credit, and taxing power of the County are pledged for the prompt payment when due of principal and interest on the bonds. Debt service payments and other costs are supported by ad valorem taxes levied on all real property in the County. The voter referendum adopted in 2004 provides for a levy of up to ½ mill for debt service of Land Acquisition Bonds. For a detail of this budget, please see Land Acquisition Bond Fund 245 und er the 2004 L AND ACQUISITION BOND section. Bond Insurer MBIA Insurance Corporation Bond Ratings (at time of issuance) Standard & Poor’s – “AAA” (insured), “AA-” (underlying) Fitch – “AAA” (insured), “AA” (underlying)

338

- 346 -


346

Water & Sewer Revenue Refunding Bonds, Series 2009 Fiscal Year

Ending Principal


Payment Principal Interest 9/30/09 26,370,000 0 0 0 9/30/10 26,370,000 0 1,331,610 1,331,610 9/30/11 26,370,00 0 1,268,200 1,268,200 9/30/12 24,760,000 1,610,000 1,268,200 2,878,200 9/30/13 23,085,000 1,675,000 1,203,800 2,878,800 9/30/14 21,340,000 1,745,000 1,136,800 2,881,800 9/30/15 19,525,000 1,815,000 1,067,000 2,882,000 9/30/16 17,620,000 1,905,000 976,250 2,881,250 9/30/17 15,620,000 2,000,000 881,000 2,881,000 9/30/18 13,520,000 2,100,000 781,000 2,881,000 9/30/19 11,315,000 2,205,000 676,000 2,881,000 9/30/20 9,000,000 2,315,000 565,750 2,880,750 9/30/21 6,570,000 2,430,000 450,000 2,880,000 9/30/22 4,020,000 2,550,000 328,500 2,878,500 9/30/23 1,340,000 2,680,000 201,000 2,881,000 9/30/24 0 1,340,000 67,000 1,407,000

$26,370,000 $12,202,110 $38,572,110 Purpose The series 2009 Bonds are being issued to (i) currently refund and redeem on S eptember 13, 2009, $28,27 0,000 of the County’s outstanding Water and Sewer Revenue Bonds, Series 1993A; (ii) make a deposit to the Reserve Account to satisfy the Reserve Account Requirements applicable to the Series 2009 Bonds; and (iii) to pay the costs of issuance of the Series 2009 Bonds. Average Interest Rate Series 2009 – 3.68% (True Interest Cost) Initial Principal Amount Series 2009 – $26,370,000 Term of Bonds Series 2009 – 15 Years

First Call Date September 1, 2019 Pledged Revenue The Series 2009 Bonds are limited obligations of the County, payable from and secured by a lien upon and pledge of the Net Revenues of the water and sewer system owned and operated by the County. The Series 2009 Bonds will rank on parity with the $4,425,000 Water and Sewer Revenues Bonds, Series 1993A which are not being refunded as a part of the refunding program and the $24,670,000 principal amount of the Water and Sewer Revenue Refunding Bonds, Series 2005. Bond Insurer N/A Bond Ratings (at time of issuance) Standard & Poor’s – “AA” Fitch – “AA+”

339

GLOSSARY

2013/2014 Budget Glossary

340

GLOSSARY Account – A separate financial reporting unit for budgeting, management, or accounting purposes. All budgetary transactions, whether revenue or expenditure, are recorded in accounts. Several related accounts may be grouped together in a fund. Accrual Basis - In accrual-basis accounting, income is realized in the accounting period in which it is earned, regardless of when the cash from these revenues is received. Expenses are recorded as they are owed, instead of when they are paid. In these funds depreciation expense is budgeted and expenditures for capital outlays are not included in budget totals. Ad Valorem Taxes - A tax levied on the assessed value (net of any exemptions) of real or personal property. This is commonly referred to as "property tax.” Adjusted Final Millage - Under Florida law, the actual tax rate levied by a local government when tax bills are issued. T he rate is adjusted for corrected errors in property assessments for tax purposes and for changes in assessments made by property appraisal adjustment boards in each county. Usually, such changes are very slight and the adjusted millage sometimes does not change from the levy set by the taxing authority. Adopted Budget - The financial plan of revenues and expenditures for a fiscal year as approved by the Board of County Commissioners. Agency Funds- Funds in which the assets equal the liabilities and do not involve measurement of results in operations. Aggregate Millage Rate - A rate obtained by dividing the sum of all ad valorem taxes levied by the governing body (Board of County Commissioners for County Government) by the taxable value of the county or municipality. Expresses an average tax rate. ALS - Advanced Life Support Amendment - A change to an adopted budget, which may increase or decrease a fund total. The change must be approved by the Board of County Commissioners. Appropriation - A legal authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in amount and as to time when it is expended. Assessed Valuation - A valuation established for real estate or specific personal property by a government as a basis for levying taxes. Assessed valuation is required to approach 100% of market value in Florida. Real property is appraised as to assessed valuation at time of construction or major remodeling and all property is reappraised as to assessed valuation every two years. Assets – Physical items or rights that have value and are owned by the reporting entity. Balanced Budget – As defined in Chapter 192.01 (2)(b), Florida Statutes, a budget where the total of estimated receipts including balances brought forward (revenues), shall equal the total of the appropriations and reserves (expenses). BCC - Board of County Commissioners


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BMP – Best Management Practices are established recommended practices for citrus growers to help reduce runoff of fertilizer, pesticides, and other chemicals for improving soil and water quality within the Indian River Soil and Water Conservation District. Board of County Commissioners - The governing body of Indian River County composed of five persons elected countywide. Bond - A written promise to pay a sum of money on a specific date at a specified interest rate as detailed in a bond ordinance. Bond Refinancing - The payoff and re-issuance of bonds, to obtain better interest rates and/or bond conditions. BPP – Beach Preservation Plan Budget - A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing those expenditures. The budget plan is identified as to the period for which it will be effective and if it is a proposed budget or has been approved and adopted by the Board of County Commissioners and/or management, but only within the limitations specified by state statutes and/or administrative rules and regulations. Budget Adjustment - A revision to the adopted budget occurring during the affected fiscal year as approved by the Board of County Commissioners via an amendment or a transfer. Budget Document - The official written statement of the annual fiscal year financial plan for the County as presented by the County Administrator. Budget Hearing - The public hearing conducted by the Board of County Commissioners to consider and adopt the annual budget. Budget Message - A brief written statement presented by the County Administrator to explain principal budget issues and to provide policy recommendations to the Board of County Commissioners. C & C E - Cash and Cash Equivalents CAFR- Comprehensive Annual Financial Report Capital Improvements - Physical assets, constructed or purchased, that have a minimum useful life of five years. These may include buildings, recreational facilities, road and drainage structures, water and wastewater structures, and equipment. Capital Outlay - Fixed assets which have a value of $1,000 or more and have a useful economic lifetime of more than one year; or assets of any value if the nature of the item is such that it must be controlled for custody purposes as a fixed asset. Capital Project - a project to acquire or improve an asset with an anticipated life exceeding one year and includes land acquisition, construction, repair or structural improvement of a facility, engineering and design for a facility, and acquisition or repair of equipment. Detailed information for a capital improvement is to include the time frame for completion, the location, description, the estimated total expenditure, and the proposed method of financing.


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Capital Projects Funds - account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by the proprietary funds). Cash Basis - A basis of accounting in which transactions are recognized only when cash is increased or decreased. Cash Forward Expense - A type of working capital reserve account used for paying expenses from October 1 of the ensuing fiscal year until the time when revenues for the new year are expected to be available, usually in about three months. Chapter 129 of the Florida Statutes allows counties to budget for this type of account. Cash Forward Revenue - This is the projected amount of money available for offsetting expenditures in the new year (opening cash). This account is distinguished from the asset account "cash" because it is not an actual cash balance, but rather a projection of cash remaining in the prior year that can be "brought forward" into the new year. CCCR - Community Child Care Resources CDBG - Community Development Block Grant CIP- Capital Improvement Program COA – Council on Aging. The Council on Aging serves as the Community Transportation Coordinator for Indian River County and operates the public transportation function through a contract with the county. COLA – Cost-of-Living Adjustment. This is an increase in salary for employees intended to adjust for inflation. Constant or Real Dollars - The presentation of dollar amounts adjusted for inflation to reflect the real purchasing power of money as compared to a certain point in time in the past. Constitutional Officers - Elected County government officials other than members of the Board of County Commissioners. The Clerk of Circuit Court, Property Appraiser, Sheriff, Supervisor of Elections and Tax Collector are Constitutional Officers, so called because their positions are authorized in the State Constitution. Consumer Price Index (CPI) - A statistical description of price levels provided by the U.S. Department of Labor. The index is used as a measure of the increase in the cost of living (i.e., economic inflation). Contingency - A budgetary reserve to provide for emergency or unanticipated expenditures during the fiscal year. COOP – Continuity of Operations Plan. This is a plan developed by the Department of Emergency Management for this purpose of ensuring uninterrupted operations of the local government in the event of an emergency or natural disaster. C.O.P.E. - Community Oriented Police Enforcement. Cost Center - A segregated set of expenditure accounts within a fund, separated for the purpose of identifying specific resources that will be applied toward a specific goal. County Administrator - The Chief Executive Officer of the County appointed by the Board of County Commissioners. CSAC- Children’s Services Advisory Committee- Comprehensive program aimed at evaluating and meeting the needs of children in the county in accordance with State Statues.


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CTC - Community Transportation Coordinator. The IRC Council on Aging serves as the CTC for the County. Debt Service - Payments of principal and interest to bondholders. Generally, annual debt service for a bond issue is comprised of two payments each year. One payment on the bond anniversary date will be equal to the annual principal payment and six months of accumulated interest and the other payment will be 180 days later and be equal to six months of accumulated interest. Department - An organizational unit of the County responsible for carrying out a major governmental function, such as Public Works or Community Development. Dependent Special District - A special district whose governing body and budget are established by the Board of County Commissioners. Depreciation - The periodic expiration of an asset's useful life. Depreciation is a requirement in proprietary type funds (such as enterprise and internal service funds). Distinguished Budget Presentation Awards - A voluntary awards program administered by the Government Finance Officers Association (GFOA) to encourage governments to prepare effective budget documents. Division - A basic organizational unit of the County, which is functionally unique in its service delivery. DOT- Division of Transportation ECB - Environmental Control Board - See General Fund Department 252. EDA - Economic Development Act EMA - Emergency Management Assistance Employee (or Fringe) Benefits - Contributions made by a government to meet commitments or obligations for employee fringe benefits. Included is the government's share of costs for Social Security and the various pension, medical, and life insurance plans. EMS - Emergency Medical Services Encumbrance - The commitment of appropriated funds to purchase an item or service. Enterprises - Activities of government, which are operated and accounted for as businesses. Enterprises rely principally on user fees earned by the business to fund operations. In Indian River County, the Utility System, Solid Waste Disposal District, Golf Course, Shooting Range and Building Department are enterprises. EOC - Emergency Operations Center E.S.D - Emergency Services District


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Exempt, Exemption, Non-exempt - Amounts determined by State law to be deducted from the assessed value of property for tax purposes. Tax rates are applied to the balance, which is called the non-exempt portion of the assessment. A 1980 amendment to the Florida Constitution sets the exemptions of homesteads at $25,000. That means that a homeowner with property assessed at $50,000 would have to pay taxes on $25,000 of the assessment. Eligible homeowners must apply for the exemptions by March 1 of the first year of residence; thereafter renewal is automatic. Other exemptions apply to agricultural land and property owned by widows, the blind, the permanently and totally disabled people who meet certain income criteria. Expendable Trust Funds- Funds in which the principal and income may be expended in the course of their designated operations. Expenditures - Decreases in net financial resources. Expenditures include operating expenses, capital outlays and debt service payments, which require current or future use of current assets. Expenses - Decreases in net total assets. Expenses represent the total cost of operations during a specific period regardless of the timing of related expenditures. FBIP - Florida Boating Improvement Program FDACS- Florida Department of Agriculture and Consumer Services FDEP - Florida Department of Environmental Protection. FDOT - Florida Department of Transportation FEMA - Federal Emergency Management Agency Fiduciary Funds- Funds that account for assets belonging to others, such as performance bonds and escrows, which are under county control. Agency and expendable trust funds are accounted for like governmental funds. Final Millage - The tax rate adopted in the final public budget hearing of a taxing authority. FIND - Florida Inland Navigation District Fiscal Year - A 12-month period of time to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations. In Florida, the fiscal year for all local governments extends from October 1 to September 30. Fixed Assets - Assets of a long-term character such as land, buildings, improvements other than buildings, machinery, equipment and furniture whose cost is in excess of a specific amount and whose life expectancy is in excess of one year. Such assets are entered into a computer program, which controls the location and value of each item until it loses its usefulness, and is traded on a replacement asset or is otherwise disposed of. FPL - Florida Power & Light FP&L REP Grant- Florida Power & Light Radiological Emergency Preparedness grant which ensures radiological emergency preparedness for the St. Lucie Nuclear Power Plant. Full Faith and Credit - A pledge of a government's taxing power to repay debt obligations.


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Functions - Expenditure classification according to the principal purpose for which the expenditures were made. The Florida Uniform Accounting System specifies the functions to be identified such as: general government service, public safety, physical environment, etc. Fund - A fiscal and accounting entity with a sel f-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations of that fund. Fund Accounting - The accounts of the County are organized on the basis of funds and account groups, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures, or expenses, as appropriate. Government resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. Fund Balance - A term used to express the equity (assets minus liabilities) of governmental funds and trust funds. FY – Fiscal Year Gas Tax - The gas tax imposed for the benefit of Indian River County is 10 cents per gallon made up of the following: County Taxes:

Local Option Gas Tax (Chapter 336.025 F.S.) 6 cents Tax enacted upon notification to State Department of Revenue County Gas Tax (Chapter 206.40 F.S.) 1 cent Tax enacted upon approval of Florida Statute One-Cent Voted Gas Tax (Chapter 336.021 F.S.) 1 cent Tax enacted upon voter approval of County referendum State Taxes:

Constitutional Gas Tax (Chapters 206.41 & 206.47 F.S.) 2 cents Tax enacted by Florida Statute All gas tax is collected by the State of Florida Department of Revenue, and the revenue from each is distributed, less a service fee, to the counties according to a specific formula. General Fund – The main operating fund for Indian River County, which is used to account for all financial resources, except those required to be accounted for in another fund. The majority of funding is from ad valorem taxes. The collection and disbursement of monies to the constitutional officers is accounted for in this fund.


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General Obligation Bonds - Debt, which is secured by the full faith and credit of government. Property taxes are the main revenue used to repay general obligation bonds, but if bondholders are not repaid, they have a legal claim against any revenue or asset of the government. G.O. debt, as these bonds are called, may only be incurred in Florida if approved by voters in a referendum. GAAP-Generally Accepted Accounting Principles - Uniform minimum standards and guidelines for financial accounting and reporting. They govern the form and content of the basic financial statements of an entity. GAAP encompasses the conventions, rules, and procedures necessary to define accepted accounting practices at a particular time. They include not only broad guidelines of general applications, but also detailed practices and procedures. GAAP provides a standard by which to measure financial presentations. The primary authoritative statement on the application of GAAP to state and local governments are National Committee on Governmental Accounting (NCGA) pronouncements. Every government should prepare and publish financial statements in conformity with GAAP. The objectives of government GAAP financial reports are different from, and much broader than, the objectives of business GAAP financial reports. GASB- Governmental Accounting Standards Board- nonprofit organization responsible for establishing and improving accounting and financial reporting standards for governmental units. G.I.S. - Geographic Information System-Technology to acquire, convert, integrate, maintain, document, analyze , coordinate and distribute geographic information for a variety of County needs. Goal - A statement that describes the purpose toward which an endeavor is directed, such as a target or target area. Grants - A contribution by a government or other organization to support a particular function. Grants may be classified as either operational or capital, depending upon the grantee. HRS - Health and Rehabilitative Services Homestead Exemption - Refer to definition for exempt, exemption, non-exempt. HUD - Department of Housing and Urban Development Impact Fees - Fees charged to land developers at the time of development for the cost of construction of facilities to serve the development site (roads, parks, etc.). Infrastructure - The physical assets of a government (e.g., streets, water, sewer, public buildings and parks). Interfund Transfers - Budgeted amounts transferred from one governmental accounting fund to another for work or services provided. These represent a "double counting" of expenditures. Therefore, these amounts are deducted from the total County operating budget to calculate the "net" budget. Intergovernmental Revenue - Funds received from federal, state and other local government sources in the form of grants, shared revenues, and payments in lieu of taxes. Internal Service Charges - The charges to user departments for internal services provided by another government agency, such as data processing, or insurance funded from a central pool. Internal Service Funds- Funds such as Fleet Management and Health Insurance which are services provided to other departments of the county on a cost reimbursement basis.


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IRC - Indian River County IRCLHAP/SHIP - Indian River County Local Housing Assistance Plan/State Housing Initiative Partnership. See Fund 123. IRSWCD – Indian River Soil and Water Conservation District LAAC – Land Acquisition Advisory Committee. LDR’s - Land Development Regulations. These are set by the Planning department to guide commercial and residential development in the County. LED - Light Emitting Diode Legally Adopted Budget - The total of the budgets of each County fund including budgeted transactions between funds. Approved by the Board of County Commissioners in conformance with Florida State Statutes Chapters 200.65 and 129. Levy - To impose taxes, special assessments, or service charges; or, another term used for millage rate. Liabilities – Debts of a business enterprise or governmental entity owed to outsiders (creditors). Line Item Budget - A budget that lists each account category separately along with the dollar amount budgeted for each account, such as office supplies, overtime, or rolling stock purchases. LOGT - Local Option Gas Tax. LOST - Local Option Sales Tax. Long Term Debt - Debt with a maturity of more than one year after the date of issuance. Major Funds - Funds whose revenues, expenditures/expenses, assets or liabilities (excluding extraordinary items) are at least 10 percent of corresponding totals for al governmental or enterprise funds and at least 5 percent of the aggregate amount for all governmental and enterprise funds. Any other fund may be reported as a major fund if the government’s officials believe that fund is particularly important to financial statement users. Mandate - Any responsibility, action or procedure that is imposed by one sphere of government on another through legislative, administrative, executive, or judicial action as a direct order, or that is required as a condition of aid. MANWAC - Marine Advisory Narrows Watershed Action Committee. Measurement Focus - The accounting convention which determines (1) which assets and which liabilities are included on an entity's balance sheet and (2) whether its operating statement presents "financial flow" information (revenues and expenditures) or "capital maintenance" information (revenues and expenses). Mill - The property tax rate, which is based on the valuation of property. A tax rate of one mill produces one dollar of taxes on each $1,000 of assessed property valuation. Millage Rate - A rate expressed in thousands. As used with ad valorem (property) taxes, the rate expresses the dollars of tax per one thousand dollars of taxable values.


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MiLB – Minor League Baseball, an umbrella organization for leagues that have agreements to operate as affiliates of Major League Baseball. Modified Accrual Basis - The basis of accounting adopted for a governmental fund; as appropriate for fund type, should be used in measuring financial positions and operating results. Under it, revenues are recognized when they become both "measurable" and "available to finance expenditures of the current period." Expenditures are recognized when the related fund liability is incurred except for: (1 ) inventories of materials and supplies which may be considered expenditures either when purchased or when used; (2) prepaid insurance and similar items which need not be reported; (3) accumulated unpaid vacation, sick pay, and other employee benefit amounts which need not be recognized in the current period, but for which larger-than-normal accumulations must be disclosed in the notes to the financial statement; (4) interest on special assessment indebtedness which may be recorded when due rather than accrued, if approximately offset by interest earnings on special assessment levies; and (5) principal and interest on long-term debt which are generally recognized when due. All governmental funds and Expendable Trust Funds are accounted for using the modified accrual basis of accounting. MPO - Metropolitan Planning Organization. See SPECIAL REVENUE FUND 124. M.S.B.U.-Municipal Services Benefit District - A specific taxing unit established by the Board of County Commissioners via an adopted ordinance which derives a specific benefit for which a special assessment is imposed to defray part or all of the cost of providing that benefit. M.S.T.U.-Municipal Services Taxing Unit - A specific taxing unit established by the Board of County Commissioners via an adopted ordinance which derives a specific benefit for which a levy is imposed to defray part or all of the cost of providing that benefit. NPDES – National Pollutant Discharge Elimination System Net Budget - The legally adopted budget less all interfund transactions. These amounts in the budget represent transfers and interfund reimbursements, which appear in both fund budgets and therefore inflate the budget total. By subtracting these amounts from the legally adopted budget, the net budget reflects the current position of the operating costs of the county. Non-expendable Trust Fund- Funds in which the principal must be preserved intact. They are most often used to account for the principal portion of endowments provided to a government by private donors with the stipulation that their principal be preserved intact. Non-Major Fund - Funds that are not considered Major and can be reported in the aggregate as defined by GASB 34 Requirements. Object Code - An account to which an expense or expenditure is recorded in order to accumulate and categorize the various types of payments that are made by governments. These are normally grouped into Personal Services, Operating Expenses, Capital Outlay, and Other categories for budgetary analysis and financial reporting purposes. Certain object codes are mandated by the State of Florida Uniform Accounting System. Objective - A defined method to accomplish an established goal. Operating Expenditures- Includes expenditures for goods and services, which primarily benefit the current period, and are not defined as personal services or capital outlays.


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Operating Transfers - Legally authorized transfers from a fund receiving revenue to the fund through which the resources are to be expended, transfers of tax revenues from a Special Revenue Fund to a Debt Service Fund, transfers from the General Fund to a Special Revenue or Capital Projects Fund, operating subsidy transfers from the General or a Special Revenue Fund to an Enterprise Fund, and transfers from an Enterprise Fund, other than payments in lieu of taxes, to finance General Fund expenditures. Pay-as-you-go Basis - A term used to describe a financial policy by which capital outlays are financed from current revenues rather than through borrowing. Performance Measure - Specific qualitative and/or quantitative measures of work performed as an objective of a department. Personal Property - Livestock, commercial equipment and furnishings, attachments to mobile homes, railroad cars, and similar possessions that are taxable under state law. Personnel - Authorized Positions - Number of positions authorized for a department/division. They may be full-time or part-time positions that are filled all year long rather than only seasonal or temporary positions. Proprietary Funds- Enterprise Funds or Internal Service Funds in which operating revenues result from exchange transactions associated with the principal activity of the fund. Property Appraiser - The elected county official responsible for setting property valuations for tax purposes and for preparing the annual tax roll. Purpose - A broad statement of the goals, in terms of meeting public service needs, that a department is organized to meet. Quasi-non-profit Organizations – Agencies that provide services the County is mandated to provide by law, legislation, or the County’s Comprehensive Plan. If these agencies did not provide such services, the County would have to provide them instead. R.E.P. - Radiological Emergency Preparedness Real Property - Land and the buildings and other structures attached to it that are taxable under state law. RLRTP- Regional Long Range Transportation Plan Reserve for Contingencies - An amount set aside, consistent with statutory authority that can subsequently be appropriated to meet unexpected needs. Retained Earnings - An equity account reflecting the accumulated earnings of an Enterprise or Internal Service Fund. Resolution - A special or temporary order of a legislative body; an order of a legislative body requiring less legal formality than an ordinance or statute. Revenue Bonds - Debt, which is secured only by specific identified revenues. Revenue bonds are explicitly not secured by the full faith and credit of the government. If bondholders are not repaid, they have a legal claim only against the particular revenues used to secure the debt.


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Revenues – Revenues may be operationally defined in governmental fund accounting as “all increases in fund net assets except those arising from interfund reimbursements, interfund operating and residual equity transfers, or long term debt issues.” Rollback Rate - The millage rate which would generate the same ad valorem tax revenue as was generated the previous year, excluding changes in taxable valuation resulting from new construction, annexation or de-annexation. If the proposed aggregate millage rate exceeds the aggregate rolled-back rate, then by law the advertisement for the public hearings to adopt the millage and budget must contain a prominent notice of the tax increase. The advertisement must state the percentage by which the rolled-back rate is exceeded as the percentage of the proposed tax increase. The rolled-back rate is used in the same manner for individual millage levies. SHIP - State Housing Initiatives Partnership SSI - Social Security Insurance Sales Tax - Taxes imposed upon the sale of designated goods, rentals, leases and specific services as part of the sale (Section 212.054 F.S.). T hese taxes are collected and retained by the State with the exception of the Local Government Half-Cent Sales Tax Program (effective July 1, 1988) which returns to the cities and counties almost all the funds collected for that portion of the tax on the basis of specific formulas. In Florida, local governments may use the half-cent sales tax for any lawful purpose. The Local Option Sales Tax program is a county levied tax, which allows counties to levy for a period up to 15 years, a one-cent discretionary surcharge on all transactions subject to taxation under Florida Statutes, Section 212.054. However, the maximum amount to be taxed per transaction is limited to $5,000. Indian River County adopted the additional one-cent sales tax for a period of fifteen years, which was passed by a majority vote of the residents on March 14, 1989. It became effective June 1, 1989. In November 2002, the voters approved an extension of the sales tax for fifteen years and seven months. This extended expiration of the levy until December 31, 2019. The local option sales tax may be used only for capital improvements. Self-Insurance- Insurance of one’s property or interests against possible loss by the establishing of a special fund for the purpose instead of seeking coverage with an underwriter. Service Level - Services or products which comprise actual or expected output of a given program. Focus is on results, not measures of workload. Special Assessments - Collections resulting from compulsory levies against certain properties to defray all or part of the cost of specific improvements or services presumed to be of general benefit to the public and of special benefit to the assessed property. Special Revenue Fund - A governmental accounting fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. State Shared Revenues - Revenues collected by the state and proportionately shared with counties and/or municipalities on the basis of specific formulas. Such revenues include: Intangible Personal Property Taxes, Insurance Agents County Licenses, Mobile Home Licenses, Alcoholic Beverage Licenses and Local Government Half-Cent Sales Tax. Statute - A written law enacted by a duly organized and constituted legislative body. S.W.D.D. - Solid Waste Disposal District. See Special Revenue Fund 411


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Tax Rate - The amount of tax stated in terms of a unit of the tax base; for example, five mills equals five dollars per thousands of taxable value. Taxes - Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits such as special assessments. Neither does the term include charge for services rendered only to those paying such charges as, for example, wastewater service charges. Taxable Valuation - The value used for computing the ad valorem taxes levied against property. The taxable value is the assessed value less any exemptions allowed by law. The most common exemption is the $25,000 homestead exemption allowed if the owner uses the property as the principal residence. There are also exemptions for disability, government owned and non-profit owned property. TIC – True Interest Cost is a measure of interest rate costs for bond issues. This is the average interest rate on debt issued by a governmental entity. The TIC, also known as the “Canadian Interest Cost” is often used as the criteria in awarding a competitively bid issue, since it is the truest measure of interest cost to the borrower. TIP - Transportation Improvement Program required by the Florida Department of Transportation. The TIP identifies federally funded projects for both a three-year period and five-year period. The program is updated annually. The purpose is to establish a staged multi-year program of transportation improvement projects for the IRC MPO area. Tourist Development Tax - The local government Tourist Development Tax was established by Florida Statute 125.0104 in 1977 to provide counties with an option to raise additional revenue for tourism related projects or activities. Indian River County adopted this tax in 1987, charging 2% on the rental for rooms that are rented for less than a six-month period. In 1993, this rate was increased to 3%. In February 2001, this rate was increased to 4%. This additional cent is used to provide security for the Series 2001 Spring Training Facility Bonds. The remaining 3 cents are utilized for beach improvement (50%), tourist promotion and advertising, and improvement of the arts (50%). The Clerk of the Circuit Court began collecting this revenue locally in 2000. Prior to that time, the State Department of Revenue collected these funds and remitted them to the County on a monthly basis. Transfers In/Out - Amounts transferred from one fund to another to assist in financing the services of the recipient fund. Transfers do not constitute revenues or expenditures of the governmental unit but only of the individual funds. Thus, they are budgeted and accounted for separately from other revenues and expenditures. TRIM - Truth in Millage. (See below). Truth In Millage Law - Also called the TRIM bill. A 1980 law enacted by the Florida legislature, which changed the budget process for local taxing agencies. It was designed to keep the public informed about the taxing intention of the various taxing authorities. Uniform Accounting System - The chart of accounts prescribed by the Office of the State Comptroller designed to standardize financial information to facilitate comparison and evaluation of reports. Unencumbered Balance - The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount of funds still available for future needs. Unincorporated Area - That portion of the County, which is not within the boundaries of any municipality. USDA/NRCS - United States Department of Agriculture Natural Resources Conservation Service.


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UPWP - Unified Planning Work Program - An annual State requirement for the Metropolitan Planning Organization. It is an adopted plan to ensure that a continuing, cooperative and comprehensive approach to planning for transportation needs is maintained and properly coordinated with other counties, other MPO’s and the Treasure Coast Regional Planning Council. U.S.G.A. - United States Golf Association User Fees - The payment of a fee for direct receipt of a public service by the benefitting party. VA – Veteran’s Administration YGDF – Youth Guidance Donation Fund of Indian River County, Inc.

2013-14 Budget Book

Documents