BOARD OF COUNTY COMMISSIONERS INDIAN RIVER COUNTY, FLORIDA AGENDA 2012/2013 BUDGET WORKSHOP TENTATIVE SCHEDULE* WEDNESDAY, JULY 18, 2012 - 9:00 A.M. County Commission Chamber Indian River County Administration Complex 1801 27 th Street, Building A Vero Beach, FL 32960 www.ircgov.com COUNTY COMMISSIONERS Gary Wheeler, Chairman District 3 Joseph A. Baird, County Administrator Peter D. O’Bryan, Vice Chairman District 4 Alan S. Polackwich, Sr., County Attorney Wesley S. Davis District 1 Jeffrey R. Smith, Clerk to the Board Joseph E. Flescher District 2 Bob Solari District 5 Call to Order Invocation – Stan Boling, Planning Director Pledge of Allegiance – Gary Wheeler, Commission Chairman TIME 9:00 A.M. GENERAL OVERVIEW SESSION JOSEPH A. BAIRD, COUNTY ADMINISTRATOR 9:15 A.M. TO 9:45 A.M. GENERAL FUND 001-101 BOARD OF COUNTY COMMISSIONERS 001-102 COUNTY ATTORNEY 001-107 COMMUNICATIONS/EMERGENCY SERVICE 001-109 MAIN LIBRARY 001-112 NORTH COUNTY LIBRARY 001-113 BRACKETT LIBRARY 001-118 IRC SOIL AND WATER CONSERVATION 001-119 LAW LIBRARY 001-201 ADMINISTRATOR - OPERATIONS 001-202 GENERAL SERVICES 001-203 HUMAN RESOURCES 001-206 VETERANS SERVICE Page 1 of 6
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AGENDA WORKSHOP JULY 2012 · 001-118 irc soil and water conservation 001-119 law library 001-201 administrator - operations 001-202 general services 001-203 human resources 001-206
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BOARD OF COUNTY COMMISSIONERS INDIAN RIVER COUNTY, FLORIDA
AGENDA
2012/2013 BUDGET WORKSHOP TENTATIVE SCHEDULE*
WEDNESDAY, JULY 18, 2012 - 9:00 A.M.
County Commission Chamber Indian River County Administration Complex
1801 27th Street, Building A Vero Beach, FL 32960
www.ircgov.com
COUNTY COMMISSIONERS Gary Wheeler, Chairman District 3 Joseph A. Baird, County AdministratorPeter D. O’Bryan, Vice Chairman District 4 Alan S. Polackwich, Sr., County AttorneyWesley S. Davis District 1 Jeffrey R. Smith, Clerk to the BoardJoseph E. Flescher District 2 Bob Solari District 5
Call to Order
Invocation – Stan Boling, Planning Director
Pledge of Allegiance – Gary Wheeler, Commission Chairman
TIME 9:00 A.M. GENERAL OVERVIEW SESSION JOSEPH A. BAIRD, COUNTY ADMINISTRATOR 9:15 A.M. TO 9:45 A.M. GENERAL FUND
001-101 BOARD OF COUNTY COMMISSIONERS 001-102 COUNTY ATTORNEY 001-107 COMMUNICATIONS/EMERGENCY SERVICE
001-109 MAIN LIBRARY 001-112 NORTH COUNTY LIBRARY 001-113 BRACKETT LIBRARY 001-118 IRC SOIL AND WATER CONSERVATION 001-119 LAW LIBRARY 001-201 ADMINISTRATOR - OPERATIONS 001-202 GENERAL SERVICES 001-203 HUMAN RESOURCES 001-206 VETERANS SERVICE
Page 1 of 6
TIME
GENERAL FUND (Cont’d) 001-208 EMERGENCY MANAGEMENT 001-210 PARKS 001-211 HUMAN SERVICES 001-212 AG EXTENSION 001-213 YOUTH GUIDANCE 001-216 PURCHASING 001-220 FACILITIES MANAGEMENT 001-229 OFFICE OF MANAGEMENT AND BUDGET 001-237 FPL GRANT EXPENDITURES 001-238 EMERGENCY BASE GRANT 001-241 COMPUTER SERVICES 001-246 INSURANCE PREMIUMS 001-250 COUNTY ANIMAL CONTROL 001-251 MAILROOM/SWITCHBOARD 9:45 A.M. TO 10:00 A.M. MUNICIPAL SERVICE TAXING UNIT (M.S.T.U.)
004-104 NORTH COUNTY AQUATIC CENTER 004-105 GIFFORD AQUATIC CENTER 004-108 RECREATION 004-116 OCEAN RESCUE 004-161 SHOOTING RANGE 004-204 PLANNING AND DEVELOPMENT 004-205 COUNTY PLANNING
004-207 CODE ENFORCEMENT 004-210 PARKS 004-234 TELECOMMUNICATIONS
004-400 TAX COLLECTOR 10:00A.M. TO 10:15 A.M. TRANSPORTATION FUND
111-214 ROADS AND BRIDGES 111-243 PUBLIC WORKS
111-244 COUNTY ENGINEERING 111-245 TRAFFIC ENGINEERING 111-281 STORMWATER 10:15 A.M. TO 10:30 A.M. EMERGENCY SERVICES DISTRICT 114-120 FIRE RESCUE
AGGREGATE MILLAGE STATE PROPOSED AGGREGATE MILLAGE
225-117 ENVIRONMENTALLY SENSITIVE LAND ACQ. BOND 245-117 LAND ACQUISITION BONDS – 2004 REFERENDUM 10:30 A.M. TO 10:45 A.M. BREAK
Page 2 of 6
TIME
10:45 A.M. TO 11:00 A.M. STREETLIGHTING DISTRICTS
181 GIFFORD 182 LAURELWOOD 183 ROCKRIDGE 184 VERO HIGHLANDS 186 PORPOISE POINT 187 SINGLE STREET LIGHTS 188 LAUREL COURT 189 TIERRA LINDA 190 VERO SHORES 191 IXORA PARK 192 ROYAL POINCIANA 193 ROSELAND 194 WHISPERING PINES 195 MOORINGS 196 WALKER’S GLEN 197 GLENDALE LAKES 198 FLORALTON BEACH 199 WEST WABASSO
OTHER M.S.B.U. 171 EAST GIFFORD STORMWATER M.S.B.U. 185 VERO LAKE ESTATES M.S.B.U.
INTERNAL SERVICE FUNDS 501 FLEET MANAGEMENT 502 RISK MANAGEMENT (SELF INSURANCE) 504 EMPLOYEE HEALTH INSURANCE 505 GEOGRAPHIC INFORMATION SYSTEMS 11:00 A.M. NON-DEPARTMENTAL STATE AGENCIES 001-106 NEW HORIZONS OF THE TREASURE COAST, INC. 001-106 STATE HEALTH DEPARTMENT 001-110 TREASURE COAST REGIONAL PLANNING COUNCIL 001-110 DEPT. OF JUVENILE JUSTICE 001-111 MEDICAID 001-252 ENVIRONMENTAL CONTROL BOARD 001-901 CIRCUIT COURT ADMINISTRATION 001-901 GUARDIAN AD LITEM 001-903 VICTIM ASSISTANCE PROGRAM 001-903 STATE ATTORNEY 001-904 PUBLIC DEFENDER
001-907 MEDICAL EXAMINER 114-120 STATE FOREST SERVICE
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TIME
11:30 A.M. CONSTITUTIONAL OFFICER 001-600 SHERIFF DERYL LOAR 11:45 A.M. CONSTITUTIONAL OFFICERS 001-300 CLERK OF CIRCUIT COURT JEFFREY R. SMITH 001-400 TAX COLLECTOR CAROLE JEAN JORDAN 001-500 PROPERTY APPRAISER DAVID C. NOLTE 001-700 SUPERVISOR OF ELECTIONS LESLIE R. SWAN 001-114 VALUE ADJUSTMENT BOARD 12:00 P.M. LUNCH BREAK 1:30 P.M. (PUBLIC HEARING) SOLID WASTE DISPOSAL DISTRICT (S.W.D.D.) 411-209 REFUSE DISPOSAL 411-217 SANITARY LANDFILL 411-255 RECYCLING 1:35 P.M. NON-DEPARTMENTAL ECONOMIC DEVELOPMENT 001-110 ECONOMIC DEVELOPMENT DIVISION 001-128 CHILDREN’S SERVICES 001-137 SEBASTIAN COMMUNITY REDEVELOPMENT AREA 001-137 FELLSMERE COMMUNITY REDEVELOPMENT AREA NON-PROFIT ORGANIZATIONS 001-110 MENTAL HEALTH ASSOCIATION 001-206 VETERANS COUNCIL OF INDIAN RIVER COUNTY, INC. 411-255 KEEP INDIAN RIVER BEAUTIFUL (K.I.R.B.) 001-110 211 PALM/BEACH/TREASURE COAST
QUASI-NON-PROFIT ORGANIZATIONS 001-110 COMMUNITY TRANSPORTATION COORDINATOR (SENIOR RESOURCE ASSOCIATION, INC.)
001-110 GIFFORD YOUTH ACTIVITY CENTER 001-110 PROGRESSIVE CIVIC LEAGUE OF GIFFORD 001-110 HUMANE SOCIETY OF VERO BEACH & IRC, FL., INC. 001-110 TREASURE COAST HOMELESS SERVICES COUNCIL, INC.
471-265 UTILITIES – CUSTOMER SERVICE 471-268 UTILITIES – WASTEWATER COLLECTION 471-269 UTILITIES – WATER DISTRIBUTION 472-235 UTILITY IMPACT FEES 2:45 P.M. MISCELLANEOUS FUNDS
101 ROAD IMPROVEMENT FEES 102 NEW TRAFFIC IMPROVEMENT FEES 103 ADDITIONAL IMPACT FEES 106 COURT FACILITIES FUND
108 RENTAL ASSISTANCE 109 SECONDARY ROAD CONSTRUCTION 112 SPECIAL LAW ENFORCEMENT
117 TREE ORDINANCE FINES 119 TOURIST DEVELOPMENT FUND 120 911 SURCHARGE 121 DRUG ABUSE FUND 123 IRCLHAP/SHIP 124 METRO PLAN ORGANIZATION
126 MULTI-JURISDICTION LAW ENFORCEMENT 127 NATIVE UPLANDS ACQUISITION
128 BEACH RESTORATION 129 NEIGHBORHOOD STABILIZATION PLAN 133 FLORIDA BOATING IMPROVEMENT PROGRAM 134 LIBRARY BEQUEST FUND 135 DISABLED ACCESS PROGRAMS 136 INTERGOVERNMENTAL GRANTS 137 TRAFFIC EDUCATION PROGRAM 140 COURT FACILITY SURCHARGE FUND 141 ADDITIONAL COURT COSTS 142 COURT TECHNOLOGY FUND 145 LAND ACQUISITION SERIES 2006 204 DODGER BONDS 308 DODGERTOWN CAPITAL RESERVE FUND
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CAPITAL PROJECTS 315 OPTIONAL ONE-CENT SALES TAX RECAP – TOTAL PROPOSED BUDGET AND PROPOSED MILLAGE RATES JOSEPH A. BAIRD, COUNTY ADMINISTRATOR
Consider any proposed changes to tentative budget Make a motion to adopt the proposed millage rates
ANNOUNCE: SEPTEMBER 5, 2012 5:01 P.M. PUBLIC HEARING ON TENTATIVE BUDGET AND
PROPOSED MILLAGE RATES SEPTEMBER 12, 2012 5:01 P.M. FINAL BUDGET HEARING AND ADOPTION OF
MILLAGE RATES
ADJOURN Anyone who may wish to appeal any decision which may be made at this meeting will need to ensure that a verbatim record of the proceedings is made which includes the testimony and evidence upon which the appeal will be based. Anyone who needs a special accommodation for this meeting may contact the County’s Americans with Disabilities Act (ADA) Coordinator at (772) 226-1223 (TDD # 772-770-5215) at least 48 hours in advance of meeting. * SCHEDULE IS SUBJECT TO CHANGE DEPENDING UPON THE TIME NECESSARY TO REVIEW THE BUDGET.
HISTORICAL MILLAGE RATES BY FUND .................................................. 19-22
FUND SUMMARY AND MILLAGE:
Comparison by Fund ................................. ... ................................................. 25-26 Taxing District Summary ........................................ ............................................ 27
Optional One Cent Sales Tax .............................................................................. 91
BUDGET MESSAGE
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BOARD OF COUNTY COMMISSIONERS 1801 27'h Street, Vero Beach, Florida 32960-3388
Office of Management & Budget Telephone: (772) 226-1214
July 13, 2012
Board of County Commissioners Indian River County 1801 2ih Street Vera Beach, FL 32960
Dear Commissioners:
As required by Florida Statutes, transmitted with this message is the recommended budget for Fiscal Year 2012/2013 (FY 12/13).
The proposed budget represents the general operating framework for providing all County services for the forthcoming year. As presented, it reflects the County Administrator's plan of implementing and funding the recommended service levels. The budget has been developed with a combination of guidelines provided by the Board of County Commissioners (BCC) throughout the year, critical input from all departments, Budget Department guidance, the Administrator's perception of needs, responses from the community, and the Constitutional Officers' budgets.
Reduced Taxes I Recent History
Indian River County has been making adjustments to account for reduced revenues for the last six years. The proposed budget for FY 2012/13 includes a decrease in total property taxes levied by $3.4 million (or 4.7%) from last year. (See ·Table 2 on page 6). This follows decreases of $5 million, $10.2 million, and $9.8 million for fiscal years 2011/12, 2010/11 and 2009/10, respectively. Under the proposed budget, Indian River County taxpayers will pay less property taxes to County government in 2012 than the current year. We have attempted to hold the line on taxes by reducing expenses in response to the declining tax roll. The General Fund, M.S.T.U. Fund and Emergency Services District millage rates remain the same since expense cuts have absorbed the entire decline in the tax roll. Additionally, the County paid off the remaining land acquisition bonds early during 2011/12. This resulted in a property tax reduction of $1 million and a reduced millage
· rate for all County residents. With the decreases over the last six years, our total ad valorem taxes are down over $33 million since FY 2006/07 (from $103.3 million to $69.4 million). The proposed property tax levy is now significantly less than it was in FY 2003/04.
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General Fund Taxable Value Vs. Millage Rates
3.8 $19,000 •·~ ''Taxable Value
-Millage 3.6 $17,000
3.4 <11 Ol
VI $15,000 Cll c 3.0892 3.2 .2 ~ ~ $13,000 3
$11,000 2.8
Fiscal Year
With the current decrease in taxable values the taxroll is now lower than it was in FY 2005/06. The County continuously decreased the millage rates when the taxroll rose. However, as the taxroll fell back to previous levels, the County held the line and did not increase the millage. As a result, the tax rate is 14.7% lower than it was in FY2004/05. (See graph above).
Over the last six years, BCC departments have reduced staff by 260 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 50.1% from that time. In addition, the level of service has increased in many areas. Please see Table 1 on the following page for a highlight of serVices provided then and now.
Table 1 Comparison of Operations 1990/91 versus 2012/13
Item Description 1990/91 2012/13 % change
Full-time budgeted positions 735 704 -4.2%
Population 92,428 138,694 50.1%
Fire Rescue Station service locations 8 12 20%
ALS Ambulance service locations 5 11 57.1%
ALS engines 0 7 N/A
County Recreation Department No Yes N/A
County operated librarie~ (not including Gifford Satellite Library_ added In 200:ll':
2 3 50.0%
County operated pools 0 2 N/A
County Shooting Range 0 1 N/A
Historical Ad Valorem Revenue & Population (w/o G.O. Debt)
Land Acquisition Bond $949,364 $0 ($949,364) (100.0%)
Land Acquisition Bond - $4,828,464 $4,834,600 $6,136 0.1% 2004 Referendum
Total $72,845,660 . $69,396,150 ($3,449,510) (4.7%) ..
Fiscal Year 2012113 Budget Highlights
In order to address an expected decrease in property values and other County revenues, BCC departments, Constitutional Officers, and outside agencies were asked to trim their budgets by 3% from the previous year. The recommended budget includes cuts of 4.2% to 7.4% for BCC departments in taxing funds. Many cost saving measures have been taken to adjust for declining revenues. For example, mid-year privatization of County Beach Park's Maintenance and related operations resulted in the elimination of four (4) full-time positions and an annual savings of $163,613. In summary, staff has undertaken a critical review of all functions to streamline operations as much as possible without impacting service levels. ·
The total proposed budget is $252,135,490, a decrease of $54,879,451 or 17.9% from the current year. This represents a drop of 46.6% 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 25 and 26).
The single greatest individual expense in the budget is Personnel Services. In order to balance the budget with the reduced revenues, seven (7) full-time (FT) positions were eliminated in midyear of FY 11/12. Additional decreases of nine (9) full"time (FT) positions have been proposed for next fiscal year. Of the nine (9) deleted positions, four (4) are filled and five (5) are vacant. This results in a total savings of $620,456. The Constitutional Officers' budgets show no change in the number of full-time positions .
Highlights of FY 2012113 Budget:
• Proposed taxes- $3.4 million, or 4.7% decrease from 2011/12
• No tax or fee increases -all tax rates at or below current and no fee increases
• Building Department - fee reduction proposal upcoming
• Early payoff Land Acquisition Bonds- $949,364 ad valorem reduction in 2012/13 and $250,000 interest savings
• Position eliminations - $620,456 savings (9 full-time BCC positions)
• Beach Parks Privatization- $163,613 savings mid-year
• Merit/Step raises- No raises planned for any employees
• Auto Allowance- Decrease of $35,820 or 38.3%; Eliminated two allowances in addition to decreasing annual amount
• Medicaid -legislation passed in 2012 causing $793,436 increase
• Retirement- $181,558 increase overall
• Health insurance reduction- Savings of $300,960 countyWide
• Total taxing funds - down $6.7 million or 4.7%
• Fund reserve usage - $1.8 million in General Fund, $2.5 million in Emergency Services
Vacant positions have been eliminated where possible in order to reduce the impact on existing employees. Some displaced employees may be moved into existing vacancies as well. A hiring freeze has been in place since May 2007 to facilitate this process.
The proposed budget contains no raises for any county employees. Staff recommendation is to continue to freeze pay rates with no COLA, merit raises, or top-out pay. The current IAFF contract runs through September 30, 2013 and proposes no raises (as long as no other employees receive increases). The Teamsters' union contract also expires at the end of the upcoming fiscal year. Management and the union have been negotiating over whether COLA and Merit increases will be provided in the current year for the Teamsters. Staff opposes the request for increases, and no funding has been provided for any raises in the budget. If union negotiations result in raises, the County Administrator proposes making up the difference by eliminating additional bargaining unit positions.
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In an effort to reduce expenses, the auto allowance amount.has been reduced by 31% from FY 2011/12. This amount is down 38% from the original auto allowance amount. Additionally, the number of positions receiving the auto allowance has been cut from 25 to 23. Since FY 2008/09 the number of auto allowances has been reduced by 32.4% (34 to 23). These changes will result in a savings of $35,820 in fiscal year 2012/13.
(1) Number of Clerk of Court pos1tlons funded by BCC. Other pos1twns are funded through the court system .
Explanations of the individual changes are included in the appropriate message sections.
Revenue Outlook
Indian River County, like the nation overall, has been experiencing a continuation of the economic slowdown this year. New construction activity has remained slow. Some revenues have leveled off and are even showing signs of a slight increase. Therefore, our revenue projections for next year are mixed. For example, Half-Cent Sales Tax is increasing $202,234 or 2.8%, while interest earnings are expected to drop $58,000 or 4.3%. State Shared Revenues are expected to increase by $61,952 or 2.4%.
The tax roll is decreE)sing by 3.6% compared to a decrease of 6.6% last year. Building permit revenues are expected to increase $50,000 or 5.0%. Franchise fees are decreasing by $132,500 or 1.5%. ALS Charges are expected to increase by $360,000 next year. Many of the revenue increases are following five years of substantial decline. For example, Half-Cent Sales Taxes are up 2.8% from this year. However, the projected amount is still $1.3 million (14.6%) 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 Rollback
Emergency Services District 1.7929 1.7148 (0.0781) -4.4%
Land Acquisition Bond 0.0717 0.0000 (0.0717) -100.0%
Land Acquisition 2004 <1l 0.3647 0.3799 0.0152 4.2%
Aggregate Millage 5.3015 5.0729 (0.2286) -4.3%
(1) Rollback does not apply to voted debt, so the current rate is used for comparative purposes.
The General Fund, M.S. T .U. Fund, and Emergency Services District millage rates are all the same as the current year and substantially below rollback. The aggregate millage is 4.3% below the rollback millage. Please note, the rollback millages would increase taxes $2.8 million over the proposed millage rates. The proposed millage rates will result in a decrease in ad valorem taxes levied by $3.4 million or 4.7% from the current year.
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No increases in rates or fees are proposed for the upcoming fiscal year. Additionally, staff is working on a reduction in some fees for the Building Department during the current 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.
Table 6 Typical House Comparison- Proposed vs. Current
2011/2012 2012/2013 Increase
% Proposed Millage Compared to Current Adopted Proposed
(Decrease) Increase
Millage Millage (Decrease)
Taxable Value $150,000 $150,000 $0.00 0.00%
General Fund $463.38 $463.38 $0.00 0.00%
Land Acquisition $10.76 $0 ($10.76) -100.00%
Land Acquisition 2004 $54.71 $56.99 $2.28 4.17%
Subtotal -Indian River Shores $528.85 $520.37 ($8.48) -1.60%
Emergency Services District $257.22 $257.22 $0.00 0.00%
Subtotal-All Other Incorporated Areas $786,07 $777.59 ($8.48) -1.08%
M.S.T.U. $161.00 $161.00 $0.00 0.00%
Total- Unincorporated Area $947.07 $938.59 ($8.48) -0.90%
General Fund
The proposed General Fund budget is $68,387,030, a decrease of $3,188,990 or 4.5%. Specific departmental, Constitutional, and agency budget summaries are contained in the exhibits following this message (pages 31 and 32). Some of the major factors impacting the General Fund budget are presented below:
• Medicaid- legislation increased costs $793,436
• Ad valorem reduction- $1,579,358 or 3.9% decrease
• Health insurance reduction- $167,760 savings
• Eliminated three (3) full-time BCC positions - $209,496 savings
• State Mandates/Constitutional Officers- Make up about 7 4.0% of total budget
• Fund reserves used- $1.8 million to balance budget
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The following graph illustrates the breakdown of expenditures by agency in the General Fund.
General Fund Expenses by Category- FY 2012/13
Reserv 8.7%
Children's Svcs. 0.9%
State Agencies 4.5%
BCC
63.5%
It should be noted that State Mandates and Constitutional Officers account for about 74.0% of the total fund expenditures. BCC departments represent 20.6% of the total General Fund budget, down from 21.4% last year. Constitutional Officers' budgets represent 63.5% of the total budget. The impact of declining real estate market values results in a loss of about $1.5 million in the General Fund. In order to balance the budget with these reduced revenues, BCC departments were cut by about 5.9%. Constitutional Officers, who make up 63.5% of the General Fund, were asked to cut their budgets by 3%.
All of the Constitutional Officers met or exceeded the requested cut amount. The Sheriff's budget request is a decrease of $1,387,032 or 3.6% from the current year. In many counties, the Sheriff has resisted requests to cut the budget. Our Sheriff has cooperated in efforts to reduce the budget. Without this cooperation, it would have been extremely difficult to avoid a tax rate increase.
The Clerk of Court's requested budget is a decrease of 3.3% from the current year. The Supervisor of Elections' requested budget is a decrease of 9.3% from the current year. The Property Appraiser proposed a budget decrease of 3.3% overall. This budget only shows a decrease of 1.6% in the General Fund due to a change in the distribution of the budget. It is important to note that the Property Appraiser did meet the requested cut amount. The Tax Collector's budget is not due until August 151
; therefore, we have estimated no change in this budget request at this time.
The BCC departments show a net decrease of 3 full-time equivalent positions in the General Fund. A vacant Librarian I position at the Main Library, along with a vacant Library Clerk position at the
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Brackett Library, have been eliminated. In the Parks department, one (1) Park Ranger position has been downgraded to Maintenance Worker for a savings of ~29, 100. Additionally, four (4) Parks positions were eliminated mid-year due to privatization of the maintenance of beachfront parks. This change resulted in an annualized savings of $163,613.
The Human Resource Director position has been eliminated to produce an estimated savings of $101,064 per year. Please note that the total number of Department Head positions has now been reduced from nine (9) three years ago to five (5) for next fiscal year.
Additionally, the BCC Office eliminated a full-time Commissioner Assistant position and replaced it with a part-time Commissioner Assistant. This change provided a savings of $38,678 annually.
The Soil & Water Conservation budget is decreasing by 3.5% due to a reduction in house for the Staff assistant position (75 hours bi-weekly to 72 hours bi-weekly).
The BCC departmental budgets total $14,089,845, a decrease of $878,303, or 5.9%. The proposed Constitutional Officers' budgets are $43,408,797, a decrease of $1,563,319, or 3.5%.
Recommended State agency budgets total $3,066,754, an increase of $488,207, or 18.9%. Most State Agencies reduced funding as requested. The large increase here is due to the impact of Medicaid legislation on the County budget. Staff estimates that Medicaid expenses will increase by $793,436 over the original budget for the current fiscal year. This legislation equates to 0.0656 mills, or a 2.1% increase in the General Fund millage.
Proposed funding for Children's Services is $623,890, a decrease of $32,836, or 5.0%.
Total transfers out of the General Fund are decreasing $17,299, or 0.5%.
Taxable values within the Sebastian and Fellsmere Community Redevelopment Areas (CRA's) decreased this year, resulting in decreases of 2.6% and 100% in required contributions, respectively. The taxable value in the Fellsmere CRA is now less than the base year. Therefore, no payment is due to Fellsmere for the next fiscal year.
Half-Cent Sales Tax revenues are increasing $167,518, or 4.8% and State Revenue Sharing is increasing $44,959 or 3.4% from the current year amounts.
Based on the preliminary roll, the assessed value decreased by 3.6% compared to a decrease of 6.6% last year. New construction added 0.7% which mitigated the 4.3% decrease in existing values.
The millage rate to fund the recommended General Fund budget is 3.0892, the same rate as current and 4.3% below rollback.
The proposed General Fund budget calls for the use of $1.8 million in reserves to balance the budget, while avoiding a tax rate increase (current year included $1.66 million). This measure is not in accordance with County fund balance policy prohibiting the use of reserves for recurring expenses. Staff is concerned about this measure impacting the County's bond ratings and longterm financial health. As the economy improves, the use of fund balance will need to be phased out to preserve the long-term financial strength of the organization.
Municipal Service Taxing Unit (M.S. T.U.) Fund
The M.S.T.U. recommended budget is $24,231,270 a decrease of $334,049 or 1.4% (page 34). Transfers out to the Transportation Fund are decreasing by $21 ,835 and to the General Fund for Law Enforc.ement by $49,163. Transfers out make up such a large portion of the M.S.T.U. expense budget (77 .1 %), 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:
The M.S.T.U. departmental budgets are decreasing $323,118, or 6.7%. The proposed budget includes the net elimination of two (2) full-time positions. One (1) part-time and four (4) budgetedtemp positions have been eliminated in Recreation and one (1) budgeted-temp position is being eliminated in Ocean Rescue. One full-time Lifeguard position at the North County Aquatics Center is being replaced by two (2) part-time positions for a savings of $21,664. A filled full-time Planning Assistant in the Code Enforcement department has also been eliminated (savings of $43,062).
Many M.S.T.U. Fund revenues are declining for the upcoming fiscal year. Ad valorem revenues are falling by $215,606 or 2.8%. Franchise Fee revenues are decreasing $135,000 or 1.6% from the current fiscal year. The Local Communication Service Tax is also down $32,478 or2.5% due mostly to legislative changes. Some revenues are increasing, such as Half-Cent Sales Tax which is up by $91,179 or 2.7%. State revenue sharing is expected to increase by $16,993 or 1.3%
Based on the preliminary tax roll, the assessed value decreased by 2.6% compared to a decrease of 8.4% last year. New construction added 0.8%, mitigating the 3.4% decrease in existing values. The proposed millage rate for the M.S.T.U. Fund is 1.0733, no change from last year. This is 3.4% below the rollback rate.
Transportation Fund
The recommended budget fort he Transportation Fund is $12,806,282, a decrease of$977,384 or 7.1% (page 36). Some of the major factors impacting the Transportation Fund Budget are presented below:
One (1) full-time Engineering Inspector and one (1) full-time Senior Civil Engineer have been eliminated in the Engineering Dept of the Transportation Fund due to decreased permitting activity. Traffic Engineering shows a decrease of one (1) full-time Traffic Analyst II position, while one (1) full-time Stormwater Education Coordinator position is being eliminated in the Stormwater Department.
Constitutional gas taxes are decreasing for next fiscal year by.$50,000 or 3.0%. County gas tax also sees a decrease of $25,000 or 3.4%. Transfers from the General Fund and M.S.T.U. will account for 58.3% of total revenues next year compared to 54.4% for the current year.
Emergency Services District Fund
The total budget proposed for next fiscal year is $25,601,252, a decrease of $1,116,739, or 4.2% (page 37). A summary of the major impacts on the Emergency Services District is provided as follows:
• Ad valorem reduction- $711,318 or 3.9% decrease
• Fire hydrant maintenance- $151,137 increase
• No salary increases (COLA, merit, step, etc.)
• ALS charges - $360,000 increase
• Health insurance reduction - $55,680 savings
Based on the preliminary roll, the total assessed value decreased by 3.6% compared to a 7.6% decrease last year. New construction provides an increase of 0.7%, which helps mitigate the 4.4% decrease in existing values.
No staffing changes are proposed here. Over the last several years, numerous management and senior level positions have been eliminated in Fire Rescue, including; two (2) Assistant Chiefs, two (2) Captains, and two (2) EMS Field Supervisors. Further staffing reductions would have an impact on service levels and are not recommended.
' Funding has been included to pay for hydrant maintenance for the cities of Vero Beach and Fellsmere not originally included in the current fiscal year budget. No funds are included for maintenance of the County Utility's hydrants. This results in an increase of $151,137 in the budget.
The proposed millage rate of 1.7148 is the same as current. This represents a 4.4% decrease below the rollback rate. The budget includes the use of $2.5 million in fund reserves to balance with no millage increase in accordance with direction from the Board. It should be noted that this plan utilizes fund balance to fund a recurring expense (salaries and operating expenses), which is not in accordance with the County's fund balance policy or recommended best practices from the Government Finance Officer's Association. As the economy improves, this use of fund balance
must be phased out. Otherwise, the financial health of the Emergency Services District may become threatened.
The IAFF and management have reached an agreement whereby the union step increases and lump sum payments would only be reinstated for FY 2012/2013 contingent upon certain conditions, such as an increase in property values exceeding 3.25%, an increase in fund balance exceeding $430,000, or other employees under the purview of County Administration receiving raises. None of the conditions listed above has been met (or are expected) for FY 2012/13; therefore, step increase or lump sum payments will not be issued. No COLA or any other increases are included either ..
Original ($26 Million) Land Acquisition Bonds
During the current fiscal year, the Board approved paying off the remaining bonds early at the July 1, 2012 call date. This action was completed recently, and it will provide a savings of about $250,000 in interest payments over the r~ext four years. Additionally, this allows for the elimination of the millage needed to service these bonds, allowing for an additional decrease of $949,364 in taxes levied.
Umd Acquisition Bonds- 2004 Referendum
Total debt service expenses are budgeted at $4,754,745, an increase of $6,304, or 0.1%. The millage rate is 0.3799, an increase of 0.0152, or 4.2 %. This millage needs to be increased to generate 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.
The total proposed S.W.D.D. budget is $11,034,069, an increase of $541,509, or 5.2% (page 43). This increase is caused largely by depreciation for the recently completed landfill cell ($323,400). The remainder is due primarily to CPI increases in the recycling and operations contracts.
Residential assessment rates will remain unchanged at $67.84 per Equivalent Residential Unit. Commercial rates will also remain the same at $29.39 perW.G.U. The proposed readiness-to-use fee is $18.13 per W.G.U, unchanged from last fiscal year. The proposed Landfill Disposal of Ash Residue and Related Materials Not Suitable for Production of Ethanol rate is increasing $0.35, or 1.9%, to $18.81 per ton. This is the first fiscal year INEOS New Planet Bioenergy (INPB) is expected to be operational. Vegetative waste formerly received by the landfill will be processed by INPB for an expected annual savings of $166,763 to SWDD, versus the old contracted rate. In addition, SWDD will be delivering landfill gas to INPB for an estimated annual revenue of $117,748. The total impact of INPB operations will result in a total estimated benefit of $284,510
15
16
to SWDD.
During the current year, an RFP was issued for recyclables marketing. The winning proposal will provide an estimated increase of $185,000 or 34.3% in recycling sales.
Special Revenue and Capital Projects Funds
Street Lighting and M.S.B.U. District rates will remain unchanged for the 2012/2013 fiscal year (Pages 44-47).
The Optional Sales Tax Fund budget is $15,774,738, a decrease of $10,548,656 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 $9,893,605, and Secondary Roads Fund is decreasing by $9,679,951. These funds reflect the decrease in impact fee revenues and the carryover of projects from the last fiscal year.
Golf Course
The proposed Golf Course budget totals $2,832,514, a decrease of $68,651, or 2.4%. No change in rates is proposed. A reorganization of the Golf Course staffing resulted in the elimination of the Pro-Shop Attendant and one (1) part-time Clubhouse Clerk. One part-time Pro-Shop Attendant position was added for an overall savings of $109,712.
Building Division
The proposed budget is $1,504,475, a decrease of $12,192 or 0.8% (page 52). This department has been downsized due to the slowdown in building activity over the last several years. Fourteen (14) full-time positions are budgeted for next year, down 73% from a high of fifty-two (52) positions at the beginning of 2006/07. Staff is currently working on a reduction in some fees charged by the Building Department. The changes can facilitate some types of construction and enhance the County's "open for business" message for economic development purposes.
Utilities
The Utility Services recommended budget is $36,598,734, a decrease of $115,661, or 0.3% (page 53). One (1) full-time Plant Mechanic position has been added to the Water Production department at a cost of $50,648. No rate increases are included in this budget.
Fleet Management
The Fleet Management recommended budget is $3,350,203, an increase of $11,208, or 0.3%. The small increase is due largely to an increase of 0.25 FTE for the transfer of the Manager position to increase oversight of Fleet operations
Prospective View
It will be our continuing challenge to meet the demands of the combined impact of the reduced tax roll and other declining revenues while trying to maintain services for our taxpayers. We have worked with BCC departments, Constitutional Officers, state agencies, and nonprofits to reduce the County budget to account for these revenue declines. However, we anticipate another difficult year in 2013/2014. While we are beginning to see signs that the decline has slowed, staff expects any recovery to be long and slow. Wlth the -use cif fund reserves to balance the budget ih some funds, we are concerned about the long-term implication of this plan. These reserves will need to be maintained at solid levels for the long-term financial health of the organization. When a recovery takes hold, we will need to phase out the use of reserves in funding the budget.
Capital project funding will also decrease substantially in future years. Numerous road projects and other County infrastructure projects have been funded over the last several years. However, declining revenues and the usage of accumulated fund balances will leave little funding for new projects in the next five years.
It should be noted that any shortfall in revenue or additional expenses may require mid-year adjustments. This may include the need for additional staff reductions, health insurance changes outsourcing opportunities, or other measures as necessary.
The preceding is intended to provide the Board with a general overview of the most significant changes in the proposed budget. A more detailed explanation will be provided during the workshop sessions.
BUD. TRANS. PROP._fPPR. RESERVE FOR C< CASH FORWARD-SEPT. 30
&FEES TOTAL
PER PARCEUACRE CHARGE:
BUDGET 2012113- PER PARCEUACRE BUDGET 2011/12- PER PARCEUACRE BUDGET 2010/11 -PER PARCEUACRE BUDGET 2009/10- PER PARCEUACRE BUDGET 2008/09- PER PARCEUACRE BUDGET 2007/08- PER PARCEUACRE BUDGET 2006/07- PER PARCEUACRE BUDGET 2005/06- PER PARCEUACRE BUDGET 2004/05- PER PARCEUACRE BUDGET 2003/04- PER PARCEUACRE BUDGET 2002/03- PER PARCEUACRE BUDGET 2001/02- PER PARCEUACRE BUDGET 2000/01 -PER PARCEUACRE
90 70 45 50 I 90 90 50 45 100 119 173 256 30 I 522 26 36 20 137
2012/2013 PROPOSED BUDGET EAST GIFFORD STORMWATER WATERSHED M.S.B.U. FUND 171
REVENUES;
171-001).363-120.00 171-000-369-030.00
SERVICE ASSESSMENT LESS 5% ESTIMATED RECEIPTS CASH FORWARD-OCTOBER 1
TOTAL REVENUES
EXPENSES;
17126041-066340 17126041-099060 17028081-099940
DRAINAGE SYSTEMS BUDG TRANSFER-PROPERTY APPR COMMISSIONS AND FEES
$10.00 PER PARCEL ACRE IN 201212013 $10.00 PER PARCEL ACRE IN 2011/2012 $10.00 PER PARCEL ACRE IN 2010/2011 $15.00 PER PARCEL ACRE IN 200912010 $15.00 PER PARCEL ACRE IN 2006/2009 $15.00 PER PARCEL ACRE IN 2001/2008 $15.00 PER PARCEL ACRE IN 2006/2o07 $15.00 PER PARCEL ACRE IN 2005/2006 $15.00 PER PARCEL ACRE IN 2004/2005 $15.00 PER PARCEL ACRE IN 2003/2004
TOTAL EXPENSES
201112012 BUDGET
$1,400 (70) 653
$1,983
$1,928 40 15
$1,983
2012-13 Budget.x!s
PROPOSED 2012/2013
$1,400 (70) 653
$1,983
$1,928 40 15
$1,983
INCREASE (DECREASE)
$0 0 0
$0
$0 0 0
$0
%INCREASE (DECREASE)
0.0% 0.0% 0.0%
0.0%
0,0% 0.0% 0.0%
o.o%
2012/2013 PROPOSED BUDGET VERO LAKE ESTATES M.S.B.U. FUND 185
ELECTRIC SERVICES DRAINAGE SYSTEMS COMMISSION AND FEES BUD. TRANSFER PROP. APPR. FLOOD CONTROL.VERO LAKE ESTATES
$ 19.()tlPER PARCEL ACRE lN 2012/13 $19.00 PER PARCEL ACRE IN 2011/12 $ 19.00 PER PARCEL ACRE IN 2010/11 $19.00 PER PARCEL ACRE IN 2009/10 $19.00 PER PARCEL ACRE IN 2008/09 $19.00 PER PARCEL ACRE IN 2007/08 $ 19.00 PER PARCEL ACRE IN 2006/07 $19.00 PER PARCEL ACRE IN 2005/06 $19.00 PER PARCEL ACRE IN 2004/05 $ 19.00 PER PARCEL ACRE IN 2003/04 $19.00 PER PARCEL ACRE IN 2002/03 $ 19.00 PER PARCEL ACRE IN 2001/02 $ 17.00 PER PARCEL ACRE IN 2000/01 $17.00 PER PARCEL ACRE IN 1999/00 $17.00 PER PARCEL ACRE IN 1998/99 $17.00 PER PARCEL ACRE IN 1997/98 $15.00 PER PARCEL ACRE IN 1996/97 $ 15.00 PER PARCEL ACRE IN 1995/96 $15.00 PER PARCEL ACRE IN 1994/95