Indian River County Budget 2011/2012 · FOR FISCAL YEAR 2011 / 2012. INDIAN RIVER COUNTY, FLORIDA . BOARD OF COUNTY COMMISSIONERS . Wesley S. Davis District I ... Organization Chart.....

INDIAN RIVER COUNTY

ANNUAL BUDGET

FOR FISCAL YEAR 2011 / 2012

INDIAN RIVER COUNTY, FLORIDA

BOARD OF COUNTY COMMISSIONERS

Wesley S. Davis District I Joseph E. Flescher District II Gary C. Wheeler, Chairman District III Peter D. O’Bryan, Vice-Chairman District IV Bob Solari District V

At the time of the adoption of the 2011/2012 budget, Bob Solari was Chairman and Gary C. Wheeler was Vice-Chairman.

COUNTY MANAGEMENT

Joseph A. Baird County Administrator Michael Zito Assistant County Administrator Alan S. Polackwich, Sr. County Attorney

ELECTED COUNTY OFFICIALS

Jeffrey K. Barton Clerk of Circuit Court Kay Clem 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 Robert J. Komarinetz Golf Course Director Chris Mora Public Works Director Erik Olson Utilities Director James A. Sexton Human Resources Director

2011/2012 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, 2010. 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 Jiruska .................................................................................................................. 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

2011/2012 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 ............................................................................................................................. 99 General Fund Budget by Function ....................................................................................................................... 101 General Fund Expenditure Summary by Department .......................................................................................... 102 General Fund Organizational Chart ..................................................................................................................... 103


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001-101 - Board of County Commissioners ........................................................................................................ 104 001-102 - County Attorney .................................................................................................................................. 106 001-107 - Communications/Emergency Services ................................................................................................ 107 001-109 - Main Library ....................................................................................................................................... 108 001-111 - Medicaid ............................................................................................................................................. 110 001-112 - North County Library .......................................................................................................................... 111 001-113 - Brackett Library .................................................................................................................................. 113 001-118 - Soil/Water Conservation ..................................................................................................................... 115 001-119 - Law Library ........................................................................................................................................ 118 001-137 - Sebastian Redevelopment District ...................................................................................................... 120 001-137 - Fellsmere Redevelopment Agency ...................................................................................................... 120 001-199 - General Fund Reserves. ...................................................................................................................... 120 001-201 - Administrator-Operations ................................................................................................................... 121 001-202 - General Services ................................................................................................................................. 122 001-203 - Human Resources ............................................................................................................................... 124 001-204 – Planning & Development ................................................................................................................... 126 001-206 - Veterans Services ................................................................................................................................ 127 001-208 - Emergency Management ..................................................................................................................... 129 001-210 - Parks ................................................................................................................................................... 131 001-211 - Human Services .................................................................................................................................. 133 001-212 - Agriculture Extension ......................................................................................................................... 136 001-213 - Youth Guidance .................................................................................................................................. 138 001-216 - Purchasing ........................................................................................................................................... 141 001-220 – Facilities Management ...................................................................................................................... 143 001-229 - Office of Management & Budget ........................................................................................................ 145 001-237 - FPL Grant ........................................................................................................................................... 147 001-238 - EM Base Grant.................................................................................................................................... 148 001-241 - Computer Services .............................................................................................................................. 150 001-246 - Insurance Premiums ............................................................................................................................ 152 001-250 - Animal Control ................................................................................................................................... 153 001-251 - Mailroom/Switchboard ....................................................................................................................... 155 001-252 - Environmental Control Board ............................................................................................................ 156 001-300 - Clerk of Circuit Court ......................................................................................................................... 157 001-400 - Tax Collector ...................................................................................................................................... 158 001-500 - Property Appraiser .............................................................................................................................. 159 001-600 - Sheriff ................................................................................................................................................. 160 001-700 - Supervisor of Elections ....................................................................................................................... 161 001-901 - Circuit Court ....................................................................................................................................... 162 Agencies and Non-Profit and Quasi-Non Profit Organizations ........................................................................... 163 Children’s Services ............................................................................................................................................ 164 MUNICIPAL SERVICE TAXING UNIT M.S.T.U. Revenue Sources ................................................................................................................................. 170 M.S.T.U. Budget by Function ............................................................................................................................. 171 M.S.T.U. Revenue Summary .............................................................................................................................. 172 M.S.T.U. Expense Summary by Department ...................................................................................................... 172 M.S.T.U. Organizational Chart ........................................................................................................................... 173 004-104 - Recreation – North County Aquatic Center ........................................................................................ 174 004-105 - Recreation – Gifford Aquatic Center .................................................................................................. 174


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004-108 - Recreation ........................................................................................................................................... 174 004-116 - Recreation – Ocean Rescue ................................................................................................................. 174 004-161 – Shooting Range .................................................................................................................................. 177 004-199 - M.S.T.U. Reserves. ............................................................................................................................. 179 004-204 - Community Development ................................................................................................................... 180 004-205 - County Planning ................................................................................................................................. 181 004-207 - Environmental Planning & Code Enforcement ................................................................................... 184 004-210 - Parks ................................................................................................................................................... 187 004-214 - Road and Bridge ................................................................................................................................. 190 004-234 - Telecommunications ........................................................................................................................... 191 004-400 - Tax Collector ...................................................................................................................................... 193 TRANSPORTATION FUND Transportation Fund Revenue Sources ................................................................................................................ 194 County Gas Tax Revenues .................................................................................................................................. 195 Transportation Fund Revenue Summary ............................................................................................................. 195 Transportation Fund Budget by Function ............................................................................................................ 196 Transportation Fund Organizational Chart .......................................................................................................... 197 Transportation Fund Expenditure Summary by Department ............................................................................... 197 111-199 - Transportation Reserves ...................................................................................................................... 198 111-214 - Road and Bridge ................................................................................................................................. 199 111-243 - Public Works....................................................................................................................................... 201 111-244 - County Engineering ............................................................................................................................ 203 111-245 - Traffic Engineering ............................................................................................................................. 207 111-247 - Real Estate Acquisition ....................................................................................................................... 209 111-281 - Stormwater .......................................................................................................................................... 210 EMERGENCY SERVICES DISTRICT Emergency Services District Revenues .............................................................................................................. 214 Advanced Life Support Charges .......................................................................................................................... 215 Emergency Services District Expenses by Type .................................................................................................. 215 Emergency Services District Revenue Summary ................................................................................................. 216 114-120 - Fire Services ....................................................................................................................................... 218 LAND ACQUISITION BONDS 225-117 - Land Acquisition Bonds ..................................................................................................................... 219 245-117 - Land Acquisition Bonds – 2004 Referendum ..................................................................................... 220 SOLID WASTE DISPOSAL DISTRICT S.W.D.D. Organizational Chart ........................................................................................................................... 221 Revenue Summary ............................................................................................................................................... 221 Expense Summary by Department....................................................................................................................... 221 411-209 - Refuse Disposal .................................................................................................................................. 222 411-217 - Sanitary Landfill ................................................................................................................................. 223 411-255 – Customer Convenience Centers & Recycling..................................................................................... 225


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HOUSING AUTHORITY

107-226 - Indian River Housing Authority .......................................................................................................... 227 SPECIAL REVENUE FUNDS Special Revenue Funds ....................................................................................................................................... 228 Special Revenue Funds Organizational Chart ..................................................................................................... 231 101 - Road Improvement Fees ............................................................................................................................. 232 102 - New Road Improvement Fees .................................................................................................................... 232 103 – Additional Impact Fees .............................................................................................................................. 233 106 - Court Facilities Fund .................................................................................................................................. 234 108 - Section 8 Rental Assistance ....................................................................................................................... 235 109 - Secondary Road Construction ................................................................................................................... 237 112 - Special Law Enforcement Fund ................................................................................................................. 239 113 - Parks Development .................................................................................................................................... 239 117 - Tree Ordinance Fines ................................................................................................................................. 240 119 - Tourist Tax Fund ........................................................................................................................................ 241 120 - 911 Surcharge (Communication Center) ................................................................................................... 242 121 - Drug Abuse Fund ....................................................................................................................................... 245 123 - Indian River County Local Housing Assistance Program (IRCLHAP/SHIP) ............................................ 246 124 - Metropolitan Planning Organization .......................................................................................................... 248 126 - Multi-Jurisdiction Trust Fund .................................................................................................................... 250 127 - Native Uplands Acquisition ....................................................................................................................... 250 128 - Beach Restoration Fund ............................................................................................................................. 251 129 - Community Development Block Grant ...................................................................................................... 254 133 - Florida Boating Improvement Program ...................................................................................................... 254 134 - Library Bequests ........................................................................................................................................ 255 135 - Disabled Access Programs ......................................................................................................................... 255 136 - Intergovernmental Grants ........................................................................................................................... 256 137 – Traffic Education Program ........................................................................................................................ 257 138 - Disaster Recovery Grants ........................................................................................................................... 257 140 - Court Facility Surcharge Fund ................................................................................................................... 258 141 - Additional Court Costs ............................................................................................................................... 258 142 - Court Technology Fund ............................................................................................................................. 259 145 – Land Acquisition Series 2004 Referendum ............................................................................................... 259 171 - East Gifford Stormwater Watershed M.S.B.U. .......................................................................................... 260 185 - Vero Lake Estates M.S.B.U. ...................................................................................................................... 260 181 - Gifford Streetlighting ................................................................................................................................. 261 182 - Laurelwood Streetlighting .......................................................................................................................... 261 183 - Rockridge Streetlighting ............................................................................................................................. 262 184 - Vero Highlands Streetlighting .................................................................................................................... 262 186 - Porpoise Point Streetlighting ...................................................................................................................... 263 187 - Single Light Districts ................................................................................................................................. 263 188 - Laurel Court Streetlighting ......................................................................................................................... 264 189 - Tierra Linda Streetlighting ......................................................................................................................... 264 190 - Vero Shores Streetlighting ......................................................................................................................... 265 191 - Ixora Park Streetlighting ............................................................................................................................ 265 192 - Poinciana Park Streetlighting ..................................................................................................................... 266 193 - Roseland Streetlighting .............................................................................................................................. 266


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194 - Whispering Pines Streetlighting ................................................................................................................. 267 195 - Moorings Streetlighting .............................................................................................................................. 267 196 - Walker's Glen Streetlighting....................................................................................................................... 268 197 - Glendale Lakes Streetlighting .................................................................................................................... 268 198 - Floralton Beach Streetlighting .................................................................................................................... 269 199 – West Wabasso Streetlighting ..................................................................................................................... 269 308 - Capital Reserve Fund ................................................................................................................................. 270 OTHER DEBT SERVICE 204 - Refund and Improvement Bond ................................................................................................................. 271 CAPITAL PROJECTS 315 - Optional Sales Tax ..................................................................................................................................... 272 ENTERPRISE FUNDS Golf Course Organizational Chart ....................................................................................................................... 274 Golf Course Revenue Summary .......................................................................................................................... 274 Golf Course Expense Summary by Department .................................................................................................. 274 418-221 - Golf Course Operations ...................................................................................................................... 275 418-236 - Clubhouse ........................................................................................................................................... 277 441-233 - Building Department ........................................................................................................................... 278 Building Department Organizational Chart ......................................................................................................... 280 County Utilities Organizational Chart ................................................................................................................. 281 County Utilities Revenue Summary .................................................................................................................... 281 County Utilities Expense Summary by Department ............................................................................................ 281 471-218 - Wastewater Treatment ........................................................................................................................ 283 471-219 - Water Production ................................................................................................................................ 285 471-235 - General & Engineering ....................................................................................................................... 287 471-257 – Bio-Solids Operations ........................................................................................................................ 289 471-265 - Customer Service ................................................................................................................................ 291 471-268 - Wastewater Collection ........................................................................................................................ 293 471-269 - Water Distribution .............................................................................................................................. 295 472-235 - Utility Impact Fees .............................................................................................................................. 297


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INTERNAL SERVICE FUNDS 501 - Fleet Management ...................................................................................................................................... 298 502 - Risk Management ....................................................................................................................................... 300 504 - Health Insurance ......................................................................................................................................... 302 505 – Geographic Information Systems............................................................................................................... 303 CAPITAL IMPROVEMENTS PROGRAM Capital Improvements Program ........................................................................................................................... 305 Capital Improvements Program Major Elements and Projects ............................................................................ 306 Capital Improvements Program Projected Expenditures ..................................................................................... 309 Operating Impact of Capital Improvement Projects............................................................................................. 310 Revenue Sources ................................................................................................................................................. 310 Matrix of CIP Projects and Funding Sources ...................................................................................................... 312 Capital Improvements Outlay by Function .......................................................................................................... 313 Capital Improvements Plan Funds ....................................................................................................................... 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 Revenue Bond Coverage-Golf Course................................................................................................................. 325 Property Value, Construction and Bank Deposits ............................................................................................... 326 Principal Taxpayers ............................................................................................................................................. 327 Citrus Production and Acreage ............................................................................................................................ 328 Registered Voters of Indian River County ........................................................................................................... 329 Surrounding Counties Comparison...................................................................................................................... 330 Indian River County Millages by Tax Code ........................................................................................................ 331


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LONG TERM DEBT Long Term Debt Analysis ................................................................................................................................... 332 Existing Long Term Debt .................................................................................................................................... 333 Total Debt Outstanding ...................................................................................................................................... 334 Enterprise Fund Debt Outstanding ..................................................................................................................... 335 Other Funds Debt Outstanding ........................................................................................................................... 335 Annual Debt Service Payments .......................................................................................................................... 336 Spring Training Facility Revenue Bonds, Series 2001 - $16,810,000 Bonds ...................................................... 337 Environmentally Sensitive Land Acquisition, Series 2001 - $11,000,000 Bonds ............................................... 338 Recreational Revenue Refunding Bonds, Series 2003 - $6,455,000 Bonds ........................................................ 339 Water and Sewer Revenue Bonds, Series 2005 - $27,675,000 Bonds................................................................. 340 Environmentally Sensitive Land Acquisition, Series 2006 - $48,600,000 Bonds ............................................... 341 Water & Sewer Refunding Bonds, Series 2009 - $26,370,000 Bonds ................................................................ 342 GLOSSARY Glossary Terms .................................................................................................................................................... 343


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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 ......................................................................................................................................... 99 General Fund Budget by Function ....................................................................................................................... 101 M.S.T.U. Revenue Sources ................................................................................................................................. 170 M.S.T.U. Expenditures by Function .................................................................................................................... 171 Transportation Fund Revenue Sources ................................................................................................................ 194


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County Gas Tax Revenues .................................................................................................................................. 195 Transportation Budget by Function ..................................................................................................................... 196 Emergency Services District Revenues ............................................................................................................... 214 Advanced Life Support Charges .......................................................................................................................... 215 Emergency Services District Expenses by Type .................................................................................................. 215 Land Acquisition Bond Millage Rates................................................................................................................. 219 Capital Improvement Program by Function ........................................................................................................ 313 Composition of Long Term Debt......................................................................................................................... 332 Total Debt Outstanding at Fiscal Year End ......................................................................................................... 334 Enterprise Fund Debt Outstanding at Fiscal Year End ........................................................................................ 335 Other Funds Debt Outstanding at Fiscal Year End .............................................................................................. 335 Annual Debt Service Payments ........................................................................................................................... 336

2011/2012 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

ROARD OF COUNTY COMMISSIONERS

July 6, 2011

Board of County Commissioners Indian River County 1801 27'h Street Vero Beach. FL 32950

Dear Commissioners:

As required by Florida Statutes transmitted with this message is the recommended budget for Fiscal Year 201112012 (FY 11112)

Tile proposed budget represents the general operating framework for providing all C<~unty servtces 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 mput 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 fer reduced revenues for the last five years The proposed budget for FY 2011/12 includes a decrease in tota l property taxes levied by $5 million (or 6.4%) from last year. ThiS follows decreases of $10.2 mtllion. $9.7 million and $5 1 million for fiscal years 2010/11 , 2009/10 and 2008/09. resp~tiVely. (See Table 2 on page 5). Under the proposed budget. Indian RiVer County taxpayers ov~rall wlll pay considerably less oropeny taxes to County government in 2012 than the current year. We have attempted to hold the hne on taxes by reduc1ng 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 11ave absorbed the entire decline in the tax roll. With the decreases over the last five years, our total ad valorem taxes are down over $30 million from FY 2006/07. The proposed properly tax levy is now about the same as it was in FY 2003/04.

Over the last five years, BCC departments have reduced staff by 244 full-time positions. Thts represents a 25.3% reduct1on in staffing from 2006/07. Our current staffing levels are now lower than the amount budgeted tn FY 1990/91. However. the population served and the services provtded have increased substantially from that time. Please see Table 1 on the following page for a highlight of services provided then and now.

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Table 1 Comparison of Operations 1990/91 versus 2011/12

Item Description 1990/91 2011/12 % change

Full-time budgeted positions 735 720 -2.0%

Population 92,428 137,524 48.8%

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 libraries (not including Gifford Satellite Library added in 2003) 2 3 50.0%

County operated pools 0 2 N/A

County Shooting Range 0 1 N/A

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Table 2 Comparison of Proposed Ad Valorem versus Current Revenue

2010/11 Ad

Valorem Revenues

2011/12 Proposed Ad

Valorem

Increase (Decrease)

% Increase

(Decrease)

General Fund $43,705,714 $40,894,732 ($2,810,982) (6.4%)

M.S.T.U. $8,393,992 $7,698,118 ($695,874) (8.3%) Emergency Services District $19,960,423 $18,474,982 ($1,485,441) (7.4%)

Land Acquisition Bond $962,856 $949,364 ($13,492) (1.4%) Land Acquisition Bond – 2004 Referendum $4,818,777 $4,828,464 $9,687 0.2%

Total $77,841,762 $72,845,660 ($4,996,102) (6.4%)

Fiscal Year 2011/12 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 5% from the previous year. The recommended budget includes cuts of 8.3% to 16.4% for BCC departments in taxing funds. Many cost saving measures have been taken to adjust for declining revenues. For example, mid-year privatization of SWDD’s convenience center and related operations resulted in the elimination of 34 full-time positions and an annual savings of $366,834. 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 $258,404,842 a decrease of $60,359,981 or 18.9% from the current year. This represents a drop of 45.3% 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 order to balance the budget with the reduced revenues, twenty-nine (29) full-time (FT) positions were eliminated in mid-year of FY 10/11. 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 $625,433. The Constitutional Officers’ budgets as proposed show a decrease of forty-seven (47) full-time positions.

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Highlights of FY 2011/12 Budget:

• Proposed taxes - $5 million, or 6.4% decrease from 2010/11

• Declining taxroll – down 6.4% (General Fund); -8.2% (M.S.T.U.), -7.4% ESD

• Position eliminations - $625,433 savings (9 full-time BCC positions)

• Fleet Reorganization - $125,323 savings

• Retirement Contributions – Passage of SB 2100- savings of $4,102,366

• Merit/Step raises – No raises planned for any employees

• Auto Allowance – Decrease of $20,160

• OPEB Contributions – Increase of $390,196 due to updated actuarial

• Interest earnings - Down $1,732,155 or 56.5%

• Overtime limitation - Decreasing $55,709 or 2.9%

• Total taxing funds - down $18.4 million or 11.7%

• Fund reserve usage - $4.0 million to balance budgets

The largest cost reduction for FY 11/12 is due to lower retirement costs. This year, the legislature adopted Senate Bill 2100, which made significant changes to the Florida Retirement System. Most notable of these changes is a requirement for employees to contribute 3% of their salary toward the pension fund. Passage of this bill results in a savings of about $4.1 million for the County ($3.6 million in taxing funds).

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 expires at the end of the current year. Management and the union have been negotiating a contract for the upcoming year. Staff does not propose any increases for the new contract 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. 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

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County from an accounting and auditing perspective. In February of 2011, the Board of County Commissioners approved a plan to separate the Housing Authority from Indian River County. This change became effective July 1, 2011. The county plans to provide monies for Fiscal Year 2011/12 to the Housing Authority through a non-profit funding contribution ($110,000). In an effort to reduce expenses, the auto allowance amount has been reduced by 10%. Additionally, the number of positions receiving the auto allowance has been cut from 26 to 24. These changes will result in a savings of $20,160 in fiscal year 2011/12.

Table 3 Full-time Positions (FTE’s) – All Funds

Fund Description

Approved 2010/2011

Mid-Year Adjustments 2010/2011

Recommended 2011/2012 Difference

Rec./ Approved Clerk of Court (1) 15.00 0 15.00 0.00

Tax Collector 38.00 0 38.00 0.00

Property Appraiser 36.00 0 35.00 (1.00)

Sheriff 531.00 0 485.00 (46.00)

Supervisor of Elections 6.00 0 6.00 0.00

Subtotal-Constitutional Officers 626.00 0 579.00 (47.00)

General Fund - BCC 148.05 1.00 143.05 (5.00)

M.S.T.U. 43.98 0 42.30 (1.68)

Transportation Fund 120.00 6.25 126.25 6.25

Emergency Services District 237.35 (1.00) 236.35 (1.00)

Solid Waste Disposal District 44.00 (34.00) 9.00 (35.00)

Additional Impact Fee Fund 1.00 0 1.00 0.00

Housing Authority 1.00 (1.00) 0 (1.00)

Rental Assistance 4.00 0 4.00 0.00

Secondary Road Construction 3.00 0 3.00 0.00

911 Fund 2.00 0 2.00 0.00

SHIP Program 2.00 0 2.00 0.00

Metro Planning Organization 3.32 0 4.00 0.68

Beach Restoration Fund 2.00 0 2.00 0.00

Golf 4.00 0 4.00 0.00

Building Department 15.00 0 14.00 (1.00)

Utilities 111.00 1.00 112.00 1.00

Fleet Management 9.00 (1.25) 7.75 (1.25)

Risk Management 2.30 0 2.30 0.00

Employee Health Insurance 1.00 0 1.00 0.00

GIS Department 4.00 0 4.00 0.00

Subtotal-BCC Depts 758 (29.00) 720 (38.00)

Grand Total 1,384 (29.00) 1,299 (85.00)

(1) Number of Clerk of Court positions funded by BCC. Other positions are funded through the court system.

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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 $347,766 or 5.0%, while interest earnings are expected to drop $1,732,155 or 56.5%. State Shared Revenues are expected to increase by $134,829 or 5.4%. The tax roll is decreasing by 6.4% compared to a decrease of 10.5% last year. Building permit revenues are expected to fall $44,000 or 3.1%. Franchise fees are decreasing by $530,500 or 5.7%. ALS Charges are expected to increase by $125,000 next year. Gas taxes are expected to rise by $52,290 or 0.9% overall. Many of the revenue increases are following five years of substantial decline. For example, Half-Cent Sales Taxes are up 5.0% from this year. However, the projected amount is still $1.5 million (16.9%) below the peak in FY 2005/06. 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

Fund Description

2011/2012 Rollback Millage

2011/2012 Proposed

Millage Difference % Difference

General Fund 3.3229 3.0892 (0.2337) -7.0%

M.S.T.U. Fund 1.1798 1.0733 (0.1065) -9.0%

Emergency Services District 1.8664 1.7148 (0.1516) -8.1%

Land Acquisition Bond (1) 0.0681 0.0717 0.0036 5.3%

Land Acquisition 2004 (1) 0.3406 0.3647 0.0241 7.1%

Aggregate Millage 5.4865 5.0663 (0.4202) -7.7% (1) Rollback does not apply to voted debt, so the current rate is used for comparative purposes.

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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 7.7% below the rollback millage and 0.5% below current. The proposed millage rates will result in a decrease in ad valorem taxes levied by $5 million or 6.4% from 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

Proposed Millage Compared to Current 2010/2011 Adopted Millage

2011/2012 Proposed

Millage

Increase (Decrease)

% Increase

(Decrease)

Taxable Value $150,000 $150,000 $0.00 0.00%

General Fund $463.38 $463.38 $0.00 0.00%

Land Acquisition $10.22 $10.76 $0.54 5.28%

Land Acquisition 2004 $51.09 $54.71 $3.62 7.09%

Subtotal – Indian River Shores $524.69 $528.85 $4.16 0.79%

Emergency Services District $257.22 $257.22 $0.00 0.00%

Subtotal-All Other Incorporated Areas $781.91 $786.07 $4.16 0.53%

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

Total – Unincorporated Area $942.91 $947.07 $4.16 0.44%

As will be explained in the appropriate sections, the only other changes in rates or fees are increased assessment rates in the Solid Waste Disposal District. General Fund The proposed General Fund budget is $69,680,951, a decrease of $9,236,767 or 11.7%. 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:

• Ad valorem reduction – $2,810,982 or 6.4% decrease • Interest earnings – down $205,000, or 51.9% • Eliminated 5.00 full-time and 1.00 part-time BCC positions - $288,392 savings

8

• Retirement rate decrease- $2,116,197 savings • State Mandates/Constitutional Officers - Make up about 72.9% of total budget • Fund reserves used - $1,660,000 to balance budget

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 72.9% of the total fund expenditures. BCC departments represent 21.3% of the total General Fund budget, down from 21.9 % last year. Constitutional Officers’ budgets represent 64.5% of the total budget, up from 63.6% last year.

The impact of declining real estate market values results in a loss of about $2.8 million in the General Fund. In order to balance the budget with these reduced revenues, BCC departments were cut by about 9.1%. Constitutional Officers, who make up 64.5% of the General Fund, were asked to cut their budgets by 5%. The Clerk of Court’s requested budget is a decrease of 3.5% from the current year. The Supervisor of Elections’ initial budget request was an increase of $370,297 or 36.3%. Subsequently, the Supervisor of Elections submitted a revised request for an increase of $161,769 or 15.9% from the current year. Staff’s recommendation is to increase the budget by $101,860 or 10.0%, a reduction of $59,909 from the final request. The Property Appraiser proposed a budget decrease of about 4.5%. The Tax Collector’s budget is not due until August 1st; therefore, we have estimated no change in this budget request at this time.

9

The Sheriff’s budget request is a decrease of $149,645 or 0.4% due to a SCAAP Grant in the current year. After accounting for the SCAAP grant, the request is the same dollar amount as the current year funding. However, staff recommendation is a reduction of an additional $1,550,000 or 4.2% from the current year. The recommended change is based upon the estimated savings from the pension bill (SB 2100). It should be noted that the Sheriff has not agreed to this reduction. If the Sheriff’s requested amount is fully funded, the General Fund millage would increase to 3.2063 mills or 3.8% above current. The BCC departments show a net decrease of 5 full-time equivalent positions in the General Fund. A vacant commissioner’s assistant position in BCC operations along with two (2) full-time vacant positions, and one (1) part-time position in the Main Library have been eliminated. In the Parks department, two (2) maintenance worker positions have been eliminated. Staff proposes adding funding for day laborers as a cost saving measure. This change will produce an estimated savings of $48,328 per year. Staff plans to evaluate privatization of some services during the year, including beachfront park maintenance. The BCC departmental budgets total $14,865,133, a decrease of $1,481,300, or 9.1%. The proposed Constitutional Officers’ budgets are $44,913,618, a decrease of $1,740,088, or 3.7% (including the staff recommended budget reductions of the Sheriff and Supervisor of Elections). Recommended State agency budgets total $1,863,381, a decrease of $192,273, or 9.4%. Proposed funding for Children’s Services is $656,726, a decrease of $34,564, or 5.0%. Total transfers out of the General Fund are decreasing $318,934. This decrease can largely be attributed to a reduced subsidy for the Transportation Fund ($204,050). The transfer to the Housing Authority is decreasing $90,315 due to the separation from the County. Taxable values within the Sebastian and Fellsmere Community Redevelopment Areas (CRA’s) decreased this year, resulting in decreases of 14.2% and 49.7% in required contributions, respectively. Half-Cent Sales Tax revenues are increasing $246,844, or 7.6% and State Revenue Sharing is increasing $93,521 or 7.6% from the current year amounts. The decline in Treasury rates has caused a decrease in interest earnings of $205,000, or 51.9% for the General Fund. Based on the preliminary roll, the assessed value decreased by 6.4% compared to a decrease of 10.5% last year. New construction added 0.7% which mitigated the 7.1% decrease in existing values. The millage rate to fund the recommended General Fund budget is 3.0892, the same rate as current and 7.0% below rollback. The proposed General Fund budget calls for the use of $1,660,000 in reserves to balance the budget, while avoiding a tax rate increase (current year included $1.4 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 long-term 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.

10

Municipal Service Taxing Unit (M.S.T.U.) Fund The M.S.T.U. recommended budget is $24,470,418 a decrease of $4,469,846, or 15.4% (page 32). Of the decrease, $3.2 million is due to the Piper transfer budgeted in the current year. Transfers out to the Transportation Fund are decreasing by $249,394 and to the General Fund for Law Enforcement by $532,872. Transfers out make up such a large portion of the M.S.T.U. expense budget (76.6%), 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:

• Staffing reductions - $73,566 savings (net 1 full-time position)

• Transfers - $782,266 decrease

• Retirement rate decrease - $138,760 savings

• No salary increases The M.S.T.U. departmental budgets are decreasing $500,476, or 9.8%. The proposed budget includes the net elimination of one (1) full-time position. One (1) full-time and two (2) budgeted-temp lifeguard positions have been eliminated in Ocean Rescue with three (3) part-time positions being added. One vacant budgeted temp position at Gifford Aquatic Center has been eliminated. North County Aquatic Center has added two (2) full time lifeguard positions, while three (3) part time positions have been eliminated due to an arbitrator’s determination this year. A full-time recreation supervisor position and recreation leader position have also been eliminated. M.S.T.U. Fund revenues are declining for the upcoming fiscal year. Ad valorem revenues are falling by $695,874 or 8.3%. Interest earnings are declining $82,500, or 51.6%, due to decreased Treasury rates. Franchise Fee revenues are decreasing $540,000 or 5.9% from the current fiscal year. The Local Communication Service Tax is also down $47,522 or 3.5%. Some revenues are increasing, such as Half-cent sales tax which is up by $109,688 or 3.4%. State revenue sharing is expected to increase by $41,308 or 3.3% Based on the tax preliminary roll, the assessed value decreased by 8.2% compared to a decrease of 12.9% last year. New construction added 0.9%, mitigating the 9.0% 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 9.0% below the rollback rate.

Transportation Fund The recommended budget for the Transportation Fund is $13,016,157, a decrease of $2,329,220 or 15.2% (page 34). Some of the major factors impacting the Transportation Fund Budget are presented below:

• Staffing reductions - $52,245 savings (0.75 full-time equivalent position)

11

• No salary increases (COLA, merit, step, etc.) • Retirement rate decrease- $295,443 savings • Gas taxes – Increase of $133,000 or 6.0%

A total of one (1) full-time position, an Auto Cadd Operator has been eliminated in the Engineering Dept of the Transportation Fund. Road & Bridge shows a net increase of 0.25 full-time equivalent positions due to the reorganization of Fleet Management. This mid-year reorganization results in a net savings of $125,323 countywide. Constitutional gas taxes are increasing for next fiscal year by $90,000 or 5.8%. County gas tax sees an increase of $43,000 or 6.3%. Transfers from the General Fund and M.S.T.U. will account for 57.6% of total revenues next year compared to 51.8% for the current year. Emergency Services District Fund The total budget proposed for next fiscal year is $25,696,785, a decrease of $2,320,785, or 8.3% (page 35). A summary of the major impacts on the Emergency Services District is provided as follows:

• Retirement savings- $1,063,495

• Ad valorem reduction - $1,485,441 or 7.4% decrease

• No salary increases (COLA, merit, step, etc.)

• One (1) full-time position eliminated - $125,977 savings

• Replacement capital purchases $484,500

Based on the preliminary roll, the total assessed value decreased by 7.4% compared to a 12.4% decrease last year. New construction provides an increase of 0.7%, which helps mitigate the 8.1% decrease in existing values. The proposed budget results in a decrease of one (1) full-time position. An Assistant Chief position will be eliminated for a savings of $125,977. Staff proposes $484,500 in replacement capital purchases, a change from the last few years when very little capital had been programmed. The proposed millage rate of 1.7148 is the same as current. This represents an 8.1% decrease below the rollback rate. The budget includes the use of $2.3 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.

12

The IAFF and management have reached an agreement whereby the union step increases and lump sum payments would only be reinstated for FY 2011/2012 contingent upon the following conditions:

• Property values increase by 3.25% (or greater) than the certified taxable value as established by the Property Appraiser’s office on June 29, 2010 and/or

• The Emergency Services District unreserved fund balance increases by $430,000 or more from the FY 2009/2010 ending unreserved fund balance during FY 2010/2011 based upon no increase from the current mileage rate of 1.7148 and/or

• Any employee, under the purview of the County Administrator, including the County Administrator, receives an anniversary/merit increase or lump sum anniversary payment.

None of the above conditions exist for FY 2011/12, 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 The debt service for next fiscal year is $1,057,596, a decrease of $1,117, or 0.1%. The rollback rate does not apply to General Obligation debt. The millage rate is 0.0717, an increase of 0.0036, or 5.3% from last year. This millage needs to be increased to generate the same revenues as last year in order to fund the debt service. Land Acquisition Bonds – 2004 Referendum Total debt service expenses are budgeted at $4,748,441, a decrease of $3,522, or 0.1%. The millage rate is 0.3647, an increase of 0.0241, or 7.1 %. 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 $10,474,340, a decrease of $242,117, or 2.3% (page 41). A Staff Assistant I position has been eliminated for a savings of $44,956.

Due to various revenue decreases in SWDD, both the assessment rate for commercial and residential rates will have a slight increase. Residential assessment rates will increase $3.23 per Equivalent Residential Unit (E.R.U.), or 5% to $67.84. Commercial rates will increase $1.30 per Waste Generation Unit (W.G.U.), or 4.6% to $29.39 per W.G.U. The proposed readiness-to-use

13

fee is $18.13 per W.G.U, an increase of 6.0% or $1.03. It should be noted that these rate increases follow years of continuing decreases. The proposed rates are still substantially lower than 1995/96 rates of $80.08 per E.R.U. In January 2011, the Board of County Commissioners awarded a bid to Republic Services for operation of the landfill and convenience centers. The County will realize a $366,834 savings per year due to the privatization. Thirty-four SWDD employees have been eliminated mid-year as a result of this change. Had the privatization not been done, the SWDD assessment rates would reflect a 9.3% increase in residential, and a 10.8% increase in commercial. Special Revenue and Capital Projects Funds Street Lighting and M.S.B.U. District rates will remain unchanged for the 2011/2012 fiscal year (Pages 42-45). The Optional Sales Tax Fund budget is $14,843,099, a decrease of $11,284,107 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 $8,931,173, and Secondary Roads Fund is decreasing by $2,736,073. 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 $2,900,420, a decrease of $51,728, or 1.8%. Over half of the decrease ($30,230) is due to the retirement rate reduction. No change in rates is proposed.

Building Division The proposed budget is $1,516,667, a decrease of $273,293 or 15.3% (page 50). This decrease is due to the slowdown in building activity over the last several years. Retirement rate reductions ($49,376) and the elimination of 1 (one) vacant position ($93,949) are the major reductions included in this budget. 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. Utilities The Utility Services recommended budget is $36,213,537, a decrease of $2,279,955, or 5.9% (page 51). Retirement contribution savings in the amount of $294,684, along with reduced depreciation expense savings of $1,410,218 account for most of the reductions. No rate increases are included in this budget.

are included 1n th1s b~1dget.

Fleet Management

During the c;.~rrent fiscal year. staff reorgamzeo the management ana administra:JVe functions o' Fleet Management Road & Bridge assuMed management resoonsibilities while the Clerk o' Cou-. is prov1ding admimstrauve and accounting ass1s:anoe. This ·eorganization resulteo 1n the reduct1on of two (2) posit1ons and a net savings oi 5125.323.

Prospective View

It wil l 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 sem ces for our taxpayers. We have wo1<ed with BCC departments. Constrtutional Officers. state agencies. and nonprofits to reduce the County budget to account for these revenue declines. However. we anticipate another d ifficult year in 2012/2013 Wh1le we are beginning to see signs tMt the decline has slowed. staff expects any recovery to be long and slow. With the use of fund reserves to balance the budget in 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 fil)ancial health of the organization. When a recovery lakes hold, we will need to phase out the use of reserves in funding the budget

It should be noted that any shortfall 1n revenue or additional expenses may require mid-year adjustments. Th1s may include the need for addi llonal staff reductions. health insurance changes, furlougns or o ther measures as necessary.

The reduced pension rates have produced savings of about $4 1 million for Fiscal Year 2011/2012 However, the same legislation increased rates substantially e'fec tive July 1 20'2. This will result 1n an es\lmated 1ncrease of about S 1.9 million for Fiscal Year 201212013 notwrtnstandmg another legislatJve change. Tn1s mcreased expense will be one of many factors 1'11pacting fuwre oudgets beyond Fiscal Year 201112012.

Tne orecedi"1g IS intended to provide the Board with a general 0-1erview of the most Significant dlanges in the proposed budget. A more deta iled explanation wiD be provided during the workshop sessions

Respectfully submrtted

. i<IJMd, l g{U/Jj / o;e~ A. Baird ' County Administrator

~~

Supplemental Budget Message

Ba4RD OF COUNTY COMMISSIONERS

:--Jo,\·mb,·r 28. 2i! I I

Board of County Commission:r.; h:d ian Rh cr Count-. 1!!0 1 :!7'• Street · \'cro Bc:tch. FL :;:960

l>c:!r Commiss!oncr;:

This lcucr upd;th.:s the l3tdgcl 1-.fc:s..:•!;<: , •. ilh rc"pc<:l h' huugct:u~ cloo.nges occurnng. during the .l u i ~ ,,..,rl,loops. l.i;.t.:d are thc> bujgct changes:

Fund I k p,II'I TIICill ~ I )e;.criptim1

(101·2 11 Human Stn i~,·s SiJ.093 Rt"Jn::.lalc t: \.1ll1 rdt:1u:al :-.t: l'\•h:t.!S

001·600 Shrrilf (5~.5(17) J\ddi:ionalrcduction for FRS savint;s (JO 1-7(1() Supc1Yisor of Ek ctior:s 29.955 ln-:r<:a'" :r, of rcquc:slcd funding 001 -106 ]\' C\\' Hori:£Ons 15.166 ln;.:rc;"" 10 13>t ~ c:ar·~ anwunt (10! -11 0 IRC l l uu~in~ A":h>rit~ (1 1 0.00(11 J\ot funding due :o audit findin!!s

n.~ n~t total dccr.:as.: ofS51.293 "ill b<: ndju;tcd b~ ~n 11,ldi1ion ir, the Gcnrr.•l FunJ Rr,rnr 1i1r

C omm::.:n-=t,·~ 1\hkh \'Ill b<: ilKr<'~~c,l fr\llll ~61)(1,lllli) to $(i51.24~. The (i~ncral Fund millage r,!t~ r<:m~i nt:d uw . .'h;!Hg.td.

19r:.!i!: {,;~ / Cocnt) . \Jminislr:rwr

OFFICE OF Till: COlJ:\ 1T l tD,\11.'1'/SfRA TOR 1:\'1)/.1;\' J<ll 'ER CO[.'NTY

HWl 2;·" :,trn·t, \ 'cru lit::n.": l11 Fl 32960-33~8 l' IIUJ\ t::; 772.22(>. U 0S. F.\ X: 7i2·9iS- II\22

15

16

Summary of Budget Revisions during Workshops

Fund/ Dept. #

Fund/Department Description Adjustment Explanation

Presented @ Workshops

Changes in Budget

Approved Budget

Total County Funds

Total presented at Workshops $258,404,842

General Fund

Total presented at Workshops $69,680,951

001-106 New Horizons Increase Budget 15,166

001-110 IRC Housing Auth Not funding (110,000)

001-211 Human Services Increase Contractual Svcs 73,093

001-600 Sheriff Decrease Budget (59,507)

001-700 Supervisor of Elections Increase Budget 29,955

001-199 Reserve for Contingency Increase Funding 51,293

General Fund Total Approved Budget $0 $69,680,951

Final Total - County Funds Total Approved Budget $258,404,842

17

Ad Valorem Tax Millage Changes

Fund Description

Proposed Millage @ Workshops

Final Approved Millage

Increase/ (Decrease)

Percentage Inc./ (Dec.)

Aggregate Millage 5.0663 5.0663 0.0000 0.00%

General Fund 3.0892 3.0892 0.0000 0.00%

Municipal Service Taxing Unit 1.0733 1.0733 0.0000 0.00%

Emergency Services District 1.7148 1.7148 0.0000 0.00%

Land Acquisition Bond (1) 0.0717 0.0717 0.0000 0.00%

Land Acquisition Bond 2004 (1) 0.3647 0.3647 0.0000 0.00% (1) Not included in Aggregate Millage calculation Ad Valorem Tax Millage Compared to Rolled Back

Fund Description Final Millage

Rate Rolled Back

Rate Increase/

(Decrease) Percentage Inc./ (Dec.)

Aggregate Millage 5.0663 5.4865 (0.4202) (7.7%)

General Fund 3.0892 3.3229 (0.2337) (7.0%)

Municipal Service Taxing Unit 1.0733 1.1798 (0.1065) (9.0%)

Emergency Services District 1.7148 1.8664 (0.1516) (8.1%)

Land Acquisition Bond (2) 0.0717 N/A N/A N/A

Land Acquisition Bond 2004 (2) 0.3647 N/A N/A N/A

(2) Voted Debt is not subject to rolled back calculation.

Overview

Indian River County Community Profile

2011/2012 Budget Overview

18

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 m iles 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 2011 is 138,694, which represents a 0.5% 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 1990 Census population of 17,350. 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

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

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

Orchid 8 19 10 140 415

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

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

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

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

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


20

Indian River County’s estimated population decreased 2.2% from 2010 to 2011. A lthough this trend is consistent with many other counties in the state of Florida, it is felt the population will increase at a modest rate for 2012. The chart below shows that population growth in Indian River County, while not as great in absolute numbers compared to other counties, it 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.

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 October 2010: Major Employers in Indian River County

Establishment Industry/ Product

Employed Establishment Industry/ Product

Employed

IRC School Board School System 2,013 CVS Warehouse/Dist Retail Distributor 254 Indian River County County Govt. 1,299 John’s Island Residential Resort 250 IR Medical Center

Health Care 1,093 Grand Harbor Developer

190 Publix Supermarkets Retail Grocery 960* Visiting Nurse

Health Care 177

Wal-Mart Retail Sales 727* Flight Safety Flight Instruction 142 The New Piper Aircraft Manuf. 700

Sun Ag Inc. Citrus, Agriculture 130 City of Vero Beach City Govt. 445 Medical Data System Collection Agency 125 Sebastian River Med. Health Care 380 Novurania of Amer. Manufacturing 120 Indian River Estates Retirement./Care 350 City of Sebastian City Government 114 Disney Resort Resort Hotel 300* St. Edward’s School Private School 97

*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 14.4% in 2010 to 13.4% in 2011. Unemployment rates in the county had been increasing steadily since 2006 due to a slow down of real estate transactions and new home construction.


21

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 2009/2010 crop year, the county had 35,497 producing acres of citrus which yielded 9,603,000 boxes of oranges, grapefruit, and specialty fruit. This ranked the county 6th 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. During 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.

0.0%

2.0%

4.0%

6.0%

8.0%

10.0%

12.0%

14.0%

16.0%

1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011

Unemployment Rates1993 to 2011

County Florida National

Indian River County

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Source: State of Florida Agency for Workforce Innovation 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, mattress ticking, construction, architectural ornamental ironworks, stone and marble products, asphalt production, pilot training facilities, television antennas, wholesale seafood, metal window and awning production, printing, and air handling systems. M any types of concrete production abound, including concrete blocks, ready mix concrete, and pre-cast concrete products. Also found within the county are electronic component manufacturing, plating and machine shop equipment, aircraft parts and supplies, factory built homes, local newspapers, radio and television stations, and temperature controls. A large selection of financial services can also be found in Indian River County. Sixteen (16) banks and two (2) savings and loan associations have operations located here with about sixty-one (61) 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 Fishing

5.8%Construction

5.8%

Manufacturing3.9%

Transportation, Communications and

Utilities3.3%

Wholesale Trade1.5%

Retail Trade16.7%

Finance, Insurance and Real Estate

4.9%

Services51.4%

Public Administration

6.6%

Indian River County Employment by Sector (2010)


23

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 the Vero Beach Sports Village (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 well as local artists. Art 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 r ooms. D ining, lounges, a swimming pool, and tennis are some of the features available at the resort. Tourism has increased in the 2010/2011 fiscal year. The 2010/2011-trend line is slightly 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 2007/08 to 2010/11 were $1,498,023, $1,302,190, $1,333,280, and $1,443,224 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. Since FY 2000/01, the Clerk of the Court has collected taxes locally. This has resulted in increased collection of unpaid tourist tax.


24

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, 2010 housing starts have increased slightly. 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 2011. 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). 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.

0

500

1,000

1,500

2,000

2,500

3,000

3,500

1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010

Housing Starts1997 to 2010

Single Family Units Started Multi-Family Units Started


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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. The 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 2011/2012 school year is over 17,000 students. The district employs about 1,092 administrative and teaching personnel, plus 903 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.


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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) In thousands. Source: Building Departments - Indian River County, Town of Orchid, Town of Indian River Shores, and Sebastian. (3) Bureau of Economic Analysis www.bea.gov

Year

Population (1)

Per Capita Income (4)

Construction

(3)

Comm. Bank

Deposits (000's)

School

Enrollment (2)

1996

102,211

31,951

240,383

1,422,161

13,692

1997

104,605

33,496

230,266

1,408,200

14,043

1998

106,675

34,852

270,411

1,534,116

14,300

1999 109,579 35,788 301,295 1,796,439 14,497

2000 112,947 37,110 399,652 1,830,751 14,223

2001 115,716 39,462 372,110 1,965,088 14,050

2002 118,149 38,925 433,775 2,088,356 15,660

2003 121,174 39,953 514,872 2,251,717 14,904

2004 126,829 45,336 824,876 2,437,053 16,287

2005 130,043 46,219 966,108 2,911,000 16,568

2006 135,262 54,045 940,374 2,836,000 17,000

2007 139,757 57,452 387,156 3,048,000 17,554

2008 141,667 59,631 326,380 3,410,000 17,587

2009 141,634 56,903 138,734 3,583,000 17,719

2010 141,198 55,271 108,117 3,484,000 17,849


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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

November 2012

District II

Joseph E. Flescher

November 2014

District III

Gary C. Wheeler, Vice-Chairman

November 2012

District IV

Peter D. O’Bryan

November 2014

District V

Bob Solari, Chairman

November 2012

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

$959,794

SHERIFF

$38,264,966

SUPERVISOR OF ELECTIONS

$1,150,411

BOARD OF COUNTY

COMMISSIONERS $214,506,836

Property Appraiser

$2,257,731

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 six (6) 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 and Federal agencies, such as the Ag Extension and the Soil & Water Conservation divisions. These areas report administratively to the Community Development Director. T hese departments are shown with a dotted line under the 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

Golf Course Geographic Info. Systems

Emergency Base Grant

Animal Control

Fire / Rescue

Planning Division

County Attorney County Administrator

Risk Management

Computer Services

Engineering

Purchasing

Youth Guidance

Traffic

Telecommunications

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

Recreation

Veterans Services

Shooting Range

Parks Division

Libraries

Mailroom Switchboard

Human Services

911 Coordinator

Ag Extension

Rental Assistance

Building Division

Metropolitan Planning

Organization

IRCLHAP / SHIP Program

Biosolids Operations

Emergency Management

Roads & Bridges

Facilities Management

Fleet Management

Secondary Road

Construction

Stormwater

Beach Preservation

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 2011/2012. 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. The goals and objectives have been overhauled this year. 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 2011/2012 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 will begin in FY 2011/12. The additional station is needed to

provide services to the growing southern population in Indian River County. • Strive for four minutes or less for the arrival of a basic life support (BLS) unit at a medical emergency

incident. • Promote consumer protection by preventing unlicensed activity through the enforcement of the citation ordinance. • Increase public outreach programs in disaster preparedness 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. • Research retiree health insurance options that can reduce post-employment benefit expenditures, including

possible revisions to the County’s Health Insurance Subsidy Policy. • Work towards standardization of bid document front end language so each department is using a common bid

document format. • Provide project management of Crime Scene project. • Improve capital project budgeting, planning, and accounting to better allocate resources to capital projects and

monitor all elements of the Capital Improvement Program.

.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. • Expansion and improvements at Oslo Citizens Convenience Center. • Construct Odor Improvements at West Regional WWTF. • Continue to oversee the design of the Brine disposal project for the South RO Plant. • Complete construction of the 82nd Ave. Force Main and Reclaimed Water line conversion. • Complete Phase 2 of Sector 3 beach restoration project (111,500 cubic yards). • Secure grant for and construct offshore artificial fishing reef (FWCC grant).


35

Key Goals for FY 2011/2012 (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 27th Avenue to 58th Avenue. • Begin construction of 66th Avenue widening from 4th Street to 49th Street. • Cap an additional 6 miles of unpaved roads with millings • Coordinate intersection improvements/signalization.

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.

• Participate in the Children's Movement of Florida on agenda items for the state to raise awareness of the importance of children's issues and to help address their need at a coordinated grassroots level all over the state. Expanding youth mentoring is one of their five priority agenda items.

• 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 develop the Brackett joint-use facility collections and services in cooperation with Indian River State College.

• 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

• Install 3 new multi-purpose fields at South County Regional Park. • Through direct programming and partnerships continue the recreation’s role in crime and drug intervention

for children and young adults. • Construct South County Park multi-purpose facility. This expansion is necessary to provide recreation

facilities and programs to the growing population in Indian River County.


36

Matrix of Primary County Goals by Department The table below indicates which departments are responsible for the implementation of FY 2011/2012 key goals. Refer to the Budget Details section of this document for each department’s specific activities planned for FY 2011/2012 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


37

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.


38

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 (See the GLOSSARY for a more detailed explanation). 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.


39

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.


40

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.


41

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.


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• 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.


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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.


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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. 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. Indian River County Housing Authority 107 - Housing Authority: Accounts for the revenues, expenses, assets and liabilities associated with providing low-income housing within Indian River County. Financing was provided by loans from the State of Florida, U.S. Department of Agriculture, and transfers from the County’s General Fund. As of Feb 2011, the BCC approved a plan to separate the Housing Authority from Indian River County effective July 1, 2011 due to audit finding.


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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. 113 - Parks Development: Accounts for expenditures for improvements made to County parks. Financing is by the sale of unused surplus County Property. 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.


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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/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. 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. 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.


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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 included a new courthouse, health department building, fire station 11, recreation facilities, the expansion of jail facilities, library expansions, new administrative building, new EOC building, road projects and capital costs to establish an 800 MHZ communications system. Future projects include road right-of-way acquisition, park facilities, a new library, 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.


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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 - Geographic Information System (GIS): Accounts for the expenses incurred to provide 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. Revenues are generated by charges to the various user departments based upon their portion of the costs. *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


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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

County Administrator

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


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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

General Government

X

Human Services

Human Services

X

Youth Guidance

Public Safety

X

GIS Internal Service

X

Budget Process


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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 seven-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


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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 2011/2012 March 25 Budget instructions are distributed to non-profit agencies and tourist development agencies April 5 Finance Department closes March general ledger April 6 Budget instruction packets are distributed to Department Directors and Constitutional Officers April 25 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 12 – May 20 County Administrator meets with Department Directors to review budget requests July 1 Receive “Certification of Taxable Value” from the Property Appraiser July 8 County Administrator releases proposed budget to the Board of County Commissioners July 13-14 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 7 Public Hearing at 5:01 p.m. on Tentative budget and Proposed millage rates September 9 Advertisement in newspaper for Final budget hearing and millage rates September 14 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

2011/2012 Budget Budget Summary

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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 2011/2012 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 2008/2009 2009/2010 2010/2011 2011/2012 (Decrease) (Decrease) Federal Sources $10,621,191 $9,088,364 $9,896,489 $3,119,495 ($6,776,994) (68.48%) State Sources 24,057,085 13,978,911 12,945,597 14,172,837 1,227,240 9.48% Local Sources 64,936,648 49,191,991 47,031,257 45,821,139 (1,210,118) (2.57%) Ad Valorem Taxes 94,107,423 84,431,741 73,949,674 69,604,505 (4,345,169) (5.88%) Non-Ad Valorem Assessments 7,659,362 7,516,823 7,710,181 8,139,262 429,081 5.57% User Fees 55,323,681 66,285,475 62,997,621 51,036,149 (11,961,472) (18.99%) Sub-Total Operating Revenue 256,705,390 230,493,305 214,530,819 191,893,387 (22,637,432) (10.55%) Interfund Transfers 28,462,813 31,469,405 23,431,745 22,275,863 (1,155,882) (4.93%) Cash Forward 0 0 80,802,259 44,235,592 (36,566,667) (45.25%) Total Revenues $285,168,203 $261,962,710 $318,764,823 $258,404,842 ($60,359,981) (18.94%)

Actual Actual Budget (1) Budget (1) Increase % Increase EXPENSES 2008/2009 2009/2010 2010/2011 2011/2012 (Decrease) (Decrease) General Government $27,683,182 $28,203,705 $27,032,508 $24,267,563 ($2,764,945) (10.23%) Public Safety 78,617,887 73,563,199 77,098,298 68,355,124 (8,743,174) (11.34%) Physical Environment 56,660,225 47,317,919 54,690,253 49,031,250 (5,659,003) (10.35%) Transportation 40,832,396 31,290,478 62,476,697 43,552,574 (18,924,123) (30.29%) Economic Environment 652,600 2,520,339 9,560,424 459,264 (9,101,160) (95.2%) Human Services 8,697,639 7,297,552 8,630,088 6,559,402 (2,070,686) (23.99%) Internal Services 21,383,991 19,376,322 23,498,610 22,456,537 (1,042,073) (4.43%) Culture/Recreation 19,624,276 22,474,738 25,380,902 14,417,780 (10,963,122) (43.19%) Court Related Costs 671,469 751,403 712,922 723,193 10,271 1.44% Interfund Transfers 28,462,813 31,469,405 23,431,745 22,275,863 (1,155,882) (4.93%) Contingencies 0 0 1,885,919 2,069,964 184,045 9.76% Cash Forward 0 0 4,366,457 4,236,328 (130,129) (2.98%) Total Expenses $283,286,478 $264,265,060 $318,764,823 $258,404,842 ($60,359,981) (18.94%) (1) FY 2010/2011 and FY 2011/2012 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 Government9.4%

Public Safety26.5%

Physical Environment19.0%

Transportation16.9%

Economic Environment0.2%

Human Services2.5%

Internal Services8.7%

Culture/Recreation5.6%

Court Related Costs0.3%

Interfund Transfers8.6%

Contingencies0.8% Cash Forward

1.6%

Total Budget by FunctionFiscal Year 2011/12

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. General Government contains the Board of County Commissioners, County Administrator, County Attorney, and the Constitutional Officers except Sheriff. Transportation includes design and construction of local highways and drainage systems. A more detailed explanation of these functions follows.


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SUMMARY OF EXPENSES The table below summarizes by expense the adopted 2011/2012 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 2008/2009 2009/2010 2010/2011 2011/2012 (Decrease) (Decrease) General Government $27,683,182 $28,203,705 $27,032,508 $24,267,563 ($2,764,945) (10.23%) Public Safety 78,617,887 73,563,199 77,098,298 68,355,124 (8,743,174) (11.34%) Physical Environment 56,660,225 47,317,919 54,690,253 49,031,250 (5,659,003) (10.35%) Transportation 40,832,396 31,290,478 62,476,697 43,552,574 (18,924,123) (30.29%) Economic Environment 652,600 2,520,339 9,560,424 459,264 (9,101,160) (95.2%) Human Services 8,697,639 7,297,552 8,630,088 6,559,402 (2,070,686) (23.99%) Internal Services 21,383,991 19,376,322 23,498,610 22,456,537 (1,042,073) (4.43%) Culture/Recreation 19,624,276 22,474,738 25,380,902 14,417,780 (10,963,122) (43.19%) Court Related Costs 671,469 751,403 712,922 723,193 10,271 1.44% Interfund Transfers 28,462,813 31,469,405 23,431,745 22,275,863 (1,155,882) (4.93%) Contingencies 0 0 1,885,919 2,069,964 184,045 9.76% Cash Forward 0 0 4,366,457 4,236,328 (130,129) (2.98%) Total Expenses $283,286,478 $264,265,060 $318,764,823 $258,404,842 ($60,359,981) (18.94%) 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 10.23%, mainly due to a decrease in retirement rates. In addition to the retirement rate decrease, several cost saving measures were implemented including elimination of several general government positions. Additionally, merit and COLA (Cost of Living Adjustment) increases were eliminated for all employees for the third consecutive year. Public Safety One of the major functions of local government, Public Safety, constitutes 26.5% of the total budget for 2011/2012. 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 $8,743,174. These decreases are primarily the direct result of cuts to the Fire Rescue and Sheriff’s budget. 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, 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 2011/12 fiscal year is $5,659,003. This decrease can be attributed to various capital outlay cost decreases such as $3,738,700 of expenses for S.W.D.D. projects that were budgeted in 2010/11.


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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 30.3% 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. Additionally, 1.75 positions have been eliminated in the Road & Bridge and Engineering Departments. 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, the Housing Authority, and the Economic Development Division of the Chamber of Commerce cover this function. Total expenditures are decreasing overall by 95.2%. This decrease is mainly due to an $8 million Piper Retention Incentive and $2.8 million in Neighborhood Stabilization Plan grants that the County will “roll over” 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 2011/2012 for the CSAC is $656,726, $34,564 less than allocated in last year’s operating budget. 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 of $2,738,253, and a reduction of $4,991,372 for the Sector 3 Beach Renourishment project for the 2011/12 year. The majority of this decrease is from projects that 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 a new Geographic Information Systems (GIS) Department make up this function. The 4.4% decrease in Internal Services expense is primarily attributable to a reduction in Self Insurance expenditures.


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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. The State completed a revision of Article V of the State Constitution addressing funding of the circuit and county court system. The State assumed responsibility for funding various costs of operating the circuit and county courts on July 1, 2004. Since the State will assume responsibility for certain operations, the County will no longer receive the revenue generated by the court system. 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 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year (Decrease) AD VALOREM TAXING FUNDS: General Fund * $78,915,845 $76,161,912 $78,917,718 $69,680,951 ($9,236,767) (11.70%) Municipal Service Taxing Unit Fund 27,756,625 26,244,893 28,940,264 24,470,418 (4,469,846) (15.45%) Transportation Fund* 14,085,354 12,294,941 15,345,377 13,016,157 (2,329,220) (15.18%) Emergency Services District* 30,473,441 26,099,569 28,017,570 25,696,785 (2,320,785) (8.28%) Env. Sensitive Land Acquisition Bond 2,269,993 2,266,678 1,058,713 1,057,596 (1,117) (0.11%) 2004 Land Acquisition Bonds 4,701,975 4,704,562 4,751,963 4,748,441 (3,522) (0.07%) TOTAL AD VALOREM TAXING FUNDS 158,203,233 147,772,555 157,031,605 138,670,348 (18,361,257) (11.69%) SOLID WASTE DISPOSAL DISTRICT: Solid Waste Disposal District* 10,407,437 10,683,983 10,716,457 10,474,340 (242,117) (2.26%) HOUSING AUTHORITY: IRC Housing Authority 132,351 133,132 144,997 0 (144,997) (100.00%) SPECIAL REVENUE FUNDS: Road Improvement Fees* 446,967 225 1,140,000 0 (1,140,000) (100.00%) New Road Improvement Fees* 13,696,068 6,410,112 16,367,010 7,435,837 (8,931,173) (54.57%) Additional Impact Fees* 2,025,763 1,348,350 2,955,344 2,442,891 (512,453) (17.34%) Court Facilities Fund 4,924 44,203 45,000 30,000 (15,000) (33.33%) Rental Assistance 2,010,205 1,969,861 2,115,084 1,934,407 (180,677) (8.54%) Secondary Road Construction* 7,874,098 5,712,667 13,762,799 11,026,726 (2,736,073) (19.88%) Special Law Enforcement 14,000 126,382 10,523 0 (10,523) (100.00%) Parks Development 35,990 50,242 0 0 (0) 0.00% Tree Ordinance Fines 0 36,910 75,000 50,000 (25,000) (33.33%) Tourist Tax 1,311,172 988,925 634,679 638,250 3,571 0.56% 911 Surcharge 551,120 612,378 2,514,610 1,111,426 (1,403,184) (55.80%) Drug Abuse Fund 59,717 131,855 117,686 93,442 (24,244) (20.60%) IRCLHAP/SHIP 1,083,813 841,697 1,868,902 652,525 (1,216,377) (65.09%) Metro Plan Organization 474,626 558,220 660,846 667,772 6,926 1.05% Multi-Jur. Trust Sp. Law Enforcement 0 60,894 71,403 0 (71,403) (100.00%) Native Uplands Acquisition Fund 19,120 1,904 55,000 55,000 0 0.00% Beach Restoration Fund 2,135,309 6,236,397 6,529,317 1,311,712 (5,217,605) (79.91%) Community Development Block Grant 9,460 1,934,624 1,063,010 0 (1,063,010) (100.00%) Florida Boating Improvement 123,550 67,166 285,884 65,000 (220,884) (77.26%) Library Bequest Fund 30,198 68,621 86,797 50,000 (36,797) (42.39%) Disabled Access Programs 0 0 20,000 20,000 0 0.00% Intergovernmental Grants 586,329 1,195,022 3,209,447 655,495 (2,553,952) (79.58%) Traffic Education Program 29,962 35,318 40,268 0 (40,268) (100.00%) CDBG Disaster Recovery Grant 1,212,972 1,383,226 0 0 0 0.00% Court Facility Surcharge Fund 103,152 103,812 177,000 177,000 0 0.00% Additional Court Costs 87,674 154,134 85,814 99,601 13,787 16.07% Court Technology Fund 184,750 167,975 245,800 303,465 (57,668 23.46% Land Acquisition Series 2006 112,219 370,347 58,518 40,000 (18,518) (31.64%) East Gifford Stormwater M.S.B.U. 59 55 1,986 1,983 (3) (0.15%) Gifford Street Lighting 59,067 56,313 77,412 77,353 (59) (0.08%)


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TOTAL BUDGET COMPARISON BY FUND

Actual Actual Budget Budget Change from % Increase Fund Name 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year (Decrease)

Laurelwood Street Lighting 6,173 6,136 7,291 7,285 (6) (0.08%) Rockridge Street Lighting 3,111 2,989 3,624 3,614 (10) (0.28%) Vero Highlands Street Lighting 60,913 64,856 71,570 71,513 (57) (0.08%) Vero Lakes Estates M.S.B.U. 12,801 17,857 439,658 416,499 (23,159) (5.27%) Porpoise Point Street Lighting 388 367 613 612 (1) (0.16%) Single Street Lighting 2,506 2,429 3,463 3,463 0 0.00% Laurel Court Street Lighting 944 919 1,123 1,122 (1) (0.08%) Tierra Linda Street Lighting 1,975 1,956 2,564 2,562 (2) (0.08%) Vero Shores Street Lighting 4,850 5,075 6,202 6,197 (5) (0.09%) Ixora/Eastview Street Lighting 6,175 5,600 6,786 6,780 (6) (0.06%) Royal Poinciana Street Lighting 12,939 12,662 15,257 15,248 (9) (0.06%) Roseland Street Lighting 2,744 2,628 3,163 3,149 (14) (0.44%) Whispering Pines Street Lighting 1,337 1,298 1,579 1,577 (2) (0.13%) Moorings Street Lighting 16,038 15,515 18,861 18,832 (29) (0.15%) Walker's Glen Street Lighting 1,699 1,606 2,083 2,081 (2) (0.00%) Glendale Lakes Street Lighting 3,338 3,206 3,923 3,921 (2) (0.05%) Floralton Beach Street Lighting 2,369 2,281 2,818 2,365 (453) (16.08%) West Wabasso Street Lighting 5,663 5,104 6,699 6,691 (8) (0.12%) Capital Reserve Fund 332,109 463,551 1,237,899 0 (1,237,899) N/A TOTAL SPECIAL REVENUE FUNDS 34,760,356 31,283,870 56,110,315 29,513,396 (26,596,919) (47.40%) OTHER DEBT SERVICE FUNDS: Dodgertown Facility 1,225,033 1,227,233 1,238,833 1,238,423 (410) (0.03%) CAPITAL PROJECTS: Optional One Cent Sales Tax* 12,136,664 13,487,067 26,127,206 14,843,099 (11,284,107) (43.19%) ENTERPRISE FUNDS: Golf Course* 2,937,141 2,715,606 2,952,148 2,900,420 (51,728) (1.75%) County Building Dept.* 2,168,894 1,860,523 1,789,960 1,516,667 (273,293) (15.27%) Utilities* 39,931,378 34,748,275 38,493,492 36,213,537 (2,279,955) (5.92%) Utilities-Impact Fee 0 0 661,200 578,075 (83,125) (12.57%) TOTAL ENTERPRISE FUNDS 45,037,413 39,324,404 43,896,800 41,208,699 (2,688,101) (4.07%) INTERNAL SERVICE FUNDS: Fleet Management 3,168,877 3,265,207 3,256,591 3,333,220 76,629 2.35% Self-Insurance 5,773,155 3,907,589 5,354,591 4,520,346 (834,245) (15.58%) Health Insurance Trust Fund 12,014,180 12,761,669 14,169,513 14,100,349 (69,164) (0.49%) Geographic Information Systems Dept. 427,779 418,354 717,915 502,622 (215,293) (29.99%) TOTAL INTERNAL SERVICE FUNDS 21,383,991 20,352,819 23,498,610 22,456,537 (1,042,073) (4.43%) TOTAL ALL FUNDS 283,286,478 $264,265,060 318,764,823 258,404,842 (60,359,981) (18.94%) *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 2011/2012

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

Millage Per $1,000 3.0892 1.0733 1.7148 0.0717 0.3647

ESTIMATED REVENUES: Federal Sources 75,000 0 0 0 0 0 State Sources 5,589,291 4,754,567 2,624,000 35,000 0 0 Local Sources 5,800,773 11,210,913 1,089,500 4,549,792 6,000 12,000 Ad Valorem Taxes 40,894,732 7,698,118 0 18,474,982 949,364 4,828,464 Non-Ad Valorem Taxes 0 0 0 0 0 0 User Fees 0 0 0 0 0 0 Sub-Total 52,359,796 23,663,598 3,713,500 23,059,774 955,364 4,840,464 Less 5% per F. S. 129.01(2)(b) (2,617,990) (1,183,180) (171,925) (1,152,989) (47,768) (242,023) Net 49,741,806 22,480,418 3,541,575 21,906,785 907,596 4,598,441 Interfund Transfers 14,629,145 0 7,499,582 0 0 0 Cash Forward-October 1, 2008 5,310,000 1,990,000 1,975,000 3,790,000 150,000 150,000 TOTAL ESTIMATED REVENUES

AND BALANCES 69,680,951 24,470,418 13,016,157 25,696,785 1,057,596 4,748,441

EXPENDITURES/EXPENSES: General Government 13,535,426 1,129,499 285,958 451,068 1,057,596 4,723,441 Public Safety 40,641,012 336,512 0 24,659,507 0 0 Physical Environment 143,993 111,050 544,058 0 0 0 Transportation 500,130 345,156 11,461,141 0 0 0 Economic Environment 459,264 0 0 0 0 0 Human Services 3,178,533 0 0 0 0 0 Internal Services 0 0 0 0 0 0 Culture/Recreation 5,132,123 3,045,605 0 0 0 0 Court Related Costs 229,285 0 0 0 0 0 Interfund Transfers 3,521,948 18,753,915 0 0 0 0 TOTAL EXPENDITURES/EXPENSES 67,341,714 23,721,737 12,291,157 25,110,575 1,057,596 4,723,441 Reserve for Contingencies 541,293 200,000 125,000 411,382 0 0 Cash Forward-September 30, 2009 1,797,944 548,681 650,000 174,828 0 25,000 TOTAL APPROPRIATED EXPENDITURES AND RESERVES 69,680,951 24,470,418 13,016,157 25,696,785 1,057,596 4,748,441


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Solid Other Other Waste Special Debt Capital Internal

Disposal Revenue Service Projects Enterprise Service District Funds Fund Funds Funds Funds Total

0 3,190,461 0 0 0 0 3,265,461 0 893,213 939,936 0 0 0 14,836,007

1,792,000 6,738,293 363,667 15,624,315 616,930 161,000 47,965,183 0 0 0 0 0 0 72,845,660

8,243,705 276,406 0 0 0 0 8,520,111 0 0 0 0 31,625,600 21,798,611 53,424,211

10,035,705 11,098,373 1,303,603 15,624,315 32,242,530 21,959,611 200,856,633 (501,785) (360,563) (65,180) (781,216) (1,612,127) (226,500) (8,963,246) 9,533,920 10,737,810 1,238,423 14,843,099 30,630,403 21,733,111 191,893,387

0 111,698 0 0 0 35,438 22,275,863 940,420 18,663,888 0 0 10,578,296 687,988 44,235,592

10,474,340 29,513,396 1,238,423 14,843,099 41,208,699 22,456,537 258,404,842

192,095 894,057 1,238,423 760,000 0 0 24,267,563 0 1,201,426 0 0 1,516,667 0 68,355,124

10,282,245 261,037 0 700,000 36,988,867 0 49,031,250 0 18,963,048 0 12,283,099 0 0 43,552,574 0 0 0 0 0 0 459,264 0 3,380,869 0 0 0 0 6,559,402 0 0 0 0 0 22,456,537 22,456,537 0 4,164,962 0 0 2,075,090 0 14,417,780 0 493,908 0 0 0 0 723,193 0 0 0 0 0 0 22,275,863

10,474,340 29,359,307 1,238,423 13,743,099 40,580,624 22,456,537 252,098,550 0 92,289 0 700,000 0 0 2,069,964 0 61,800 0 400,000 628,075 0 4,236,328

10,474,340 29,513,396 1,238,423 14,843,099 41,208,699 22,456,537 258,404,842


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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 20% of revenues, and are primarily generated by the enterprise activities of the County organization. Local sources add another 18% 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 2011/2012. 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 2010/2011 budget. The large decrease in federal revenues is due to some larger grants that were budgeted in 2010/2011. Interfund transfers are decreasing by 4.9%. Cash forward revenues are decreasing by 45.3% mainly due to a decrease in the amount of construction projects rolled forward from the previous year. Ad valorem revenues are also decreasing by about $4.3 million or 5.9% due to declining real estate values. Property values have decreased by a range of 6.4% to 8.2% depending on the taxing district. Millage rates were not raised to counter the declining property values, resulting in the overall decrease here.


66

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

Accounts 2008/2009 2009/210 2010/2011 2011/2012 (Decrease) (Decrease) Federal Sources $10,621,191 $9,088,364 $9,896,489 $3,119,495 ($6,776,994) (68.5%) State Sources 24,057,085 13,978,911 12,945,597 14,172,837 1,227,240 9.5% Local Sources 64,936,648 49,191,991 47,031,257 45,821,139 (1,210,118) (2.6%) Ad Valorem Taxes 94,107,423 84,431,741 73,949,674 69,604,505 (4,345,169) (5.9%) Non-Ad Valorem Assessments 7,659,362 7,516,823 7,710,181 8,139,262 429,081 5.6% User Fees 55,323,681 66,285,475 62,997,621 51,036,149 (11,961,472) (19.0%) Sub-Total Operating Revenue 256,705,390 230,493,305 214,530,819 191,893,387 (22,637,432) (10.6%) Interfund Transfers 28,462,813 31,469,405 23,431,745 22,275,863 (1,155,882) (4.9%) Cash Forward 80,802,259 44,235,592 (36,566,667) (45.3%) Total Revenues $285,168,203 $261,962,710 $318,764,823 $258,404,842 ($60,359,981) (18.9%) (1) FY 2010/2011 and FY 2011/2012 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. T he 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 2011/2012 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.


67

State Sources The total revenue summary on the previous page indicates an increase of 9.5% 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 $347,766 or 5.0% in Half-Cent Sales Tax. State Shared Revenues are also projected to see an increase of $134,829 or 5.4%. The local communication services tax is projected to decrease by $47,522 or (3.5)%. This combines with an increase of $133,000 in gas taxes (County Gas Tax and Constitutional Gas Tax) for a net increase of $487,363 in total state revenue sharing. County Gas Taxes are increasing $43,000 or 6.3%. Constitutional Gas Taxes follow a similar trend, increasing $90,000 or 5.8%. 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.

0

10

20

30

40

50

Mill

ions

$

Total State Sources


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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 decrease by 2.6% in FY 2011/2012. About $9.4 million less is budgeted in the current year for reimbursement from FDOT for County advances in the funding of State Road 60 widening. This fiscal year, interest earnings are projected to decrease by 56.5% due to a decline in Treasury rates. Another major decrease in local sources for this year comes from impact fees. Impact fees have declined significantly since the recent slowdown in construction activity.

This reduction in construction activity has led to a projected decrease of about $560,000 in total impact fee revenues for the 2011/12 fiscal year. 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 three years, showing only slight decreases. Local Option Sales Tax (LOST) is projected to increase 8.3% during the 2011/12 fiscal year. This is due to an expected increase in economic activity and conservative revenue estimates in the previous year. 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 $88,710 for the 2011/12 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, cable television, and garbage collection services. This year, a decrease of 5.7% is expected in total franchise taxes.


69

Ad Valorem Taxes Ad valorem taxes are levied on all real property in Indian River County. T he 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. M illage 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 27.0% of total revenues. Therefore, increased/decreased costs of providing services have a direct effect on the millage rate levied on property. According to County policy, all increases in the cost of services should be funded through growth in the tax base. In other words, Indian River County has the goal of keeping millage rates equal to the rolled back rate, which is the millage rate that 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, when possible. 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 Funds. 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 a decrease in ad valorem revenues for the 2011/12 fiscal year. This decrease is the direct result of a substantial decline in real estate values without a corresponding 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 2011/2012 are all below the rolled back rate. The General Fund millage is below rolled back by 7.0%. The M.S.T.U. Fund millage rate is below rolled back by 9.0%. The Emergency Services District millage rate is below rolled back by 8.1%. The aggregate millage rate sees a 7.7% decrease. The General Obligation Land Acquisition Bond Fund millage has increased by 5.3%, while the 2004 General Obligation Land Acquisition Bond Fund millage is above 2010/2011 by 7.1%. Rolled back does not apply to voted general obligation debt.

Ad Valorem Taxing Districts

2010/2011 Millage Rate

2011/2012 Rollback Millage

2011/2012 Millage Rate

Percentage Above (Below) Rollback

General Fund 3.0892 3.3229 3.0892 (7.03%) M.S.T.U. 1.0733 1.1798 1.0733 (9.03%) Emergency Services District 1.7148 1.8664 1.7148 (8.12%) Aggregate Millage 5.0933 5.4865 5.0663 (7.66%) Voted Ad Valorem Environmentally Sensitive Lands - G. O. Bonds

0.0681 N/A 0.0717 N/A

Environmentally Sensitive Lands - G. O. Bonds - 2004

0.3406 N/A 0.3647 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 regulations coupled with expected declining taxable values of real property, and anticipated additional future tax cuts imposed by the legislature leave a lot of uncertainty for future ad valorem tax revenues. The millage rates for all taxing districts under control of the County have remained constant or decreased over this time period, as d isplayed in the charts on page 72. The decline in taxable property values can be attributed to Amendment 1 (passed on January 29, 2008), and falling real estate values. Therefore, it can be concluded that the taxpayers of the county will pay substantially less in property taxes overall in 2012 than the current year. Taxable values this year decreased by 6.4% overall. The decrease in existing property values results in a decrease of 5.9% 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

2011/2012 Millage

2011/2012

Tax Amount General Fund 3.0892 $463.38 Land Acquisition Bond Fund 0.0717 $10.76 Land Acquisition Bonds – 2004 0.3647 $54.71 Subtotal - Indian River Shores 3.5256 $528.85 Emergency Services District 1.7148 $257.22 Subtotal - All Other Incorporated Areas 5.2404 $786.07 M.S.T.U. 1.0733 $161.00 Total - Unincorporated Areas 6.3137 $947.07

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 millages, 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 2011/2012 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

2011/2012 Tax

Amount

Increase

(Decrease)

% Increase (Decrease)

General Fund $498.44 $463.38 ($35.06) (7.03%) Land Acquisition Bond Fund (1) $10.22 $10.76 $0.54 5.28% Land Acquisition Bonds – 2004 (1) $51.09 $54.71 $3.62 7.09% Subtotal - Indian River Shores $559.75 $528.85 ($30.90) (5.52%) Emergency Services District $279.96 $257.22 ($22.74) (8.12%) Subtotal - All Other Incorporated Areas $839.71 $786.07 ($53.64) (6.39%) M.S.T.U. $176.97 $161.00 ($15.97) (9.02%) Total - Unincorporated Areas $1,016.68 $947.07 ($69.61) (6.85%)

(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.

General Fund Assessed Value and Millage

$0$2$4$6$8

$10$12$14$16$18

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

Bill

ions

$

024681012141618

Mill

age

Assessed Value Millage

MSTU Fund Assessed Value and Millage

$0

$2

$4

$6

$8

$10

$12

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

Bill

ions

$

024681012141618

Mill

age


Emergency Services District FundAssessed Value and Millage

$0$2$4$6$8

$10$12$14$16$18

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

Bill

ions

$

024681012141618

Mill

age


Aggregate Assessed Value and Millage

$0$2$4$6$8

$10$12$14$16$18

2002

2004

2006

2008

2010

2012

Bill

ions

$

024681012141618

Mill

age



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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. The S.W.D.D. accounts for approximately 94% of the revenues in this category and basically the entire decrease for fiscal year 2011/2012. Due to various revenue decreases, the S.W.D.D. assessment rates per waste Generation Unit (WGU) for residential customers will increase 5.0% while the charge to commercial customers will increase 4.63%. A s the S.W.D.D. has gained efficiency, considerable residential and commercial development has raised total WGU’s, leading to consistent decreases in the assessment rate in recent years. 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 with this increase, the 2012 rates ($67.84 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.


2010/2011 Waste Generation Unit

2011/2012 Waste Generation Unit

Increase

(Decrease)

Percentage Incr.

(Decrease) Residential Charge

$40.38

$42.40

$2.02 5.0 %

Commercial Charge

$28.09

$29.39

$1.30 4.63%

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 $67.84 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. The assessment for all of the street lighting districts remains the same as last year. 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 2010/2011 Per

Parcel/Acre 2011/2012 Per

Parcel/Acre Increase

(Decrease) % Increase (Decrease)

Streetlighting Districts

Gifford $25.00 $25.00 $0.00 0.00%

Laurelwood $18.00 $18.00 $0.00 0.00%

Rockridge $8.00 $8.00 $0.00 0.00%

Vero Highlands $23.00 $23.00 $0.00 0.00%

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 $28.00 $0.00 0.00%

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 $38.00 $0.00 0.00%

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 generated in the enterprise and internal service funds primarily. As with the other revenue sources, user fee revenues are projected to decrease for the 2011/12 fiscal year. One component of the projected decrease is a slight decline in our Building Department building permit revenues. Consistent with other declines in County revenues this can be contributed to the slowdown in the housing and construction industries. 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 69,559 in 2010/2011. 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 $600,500 or 2.3% to $26,744,500. Rates for the 2011/12 fiscal year remain unchanged with the exception of increases in the SWDD assessment.

Building Division revenues are projected to decrease slightly this fiscal year. The real estate market has cooled substantially over the past several years, and as a result building activity has declined. L ong 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 so on as p ossible. These revenues serve as a useful measurement tool, since construction is a major industry for the County. Significant revenue declines 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 34%.2 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 $237,940,078 unaudited amount) on September 30, 2011. Total fund balance is down about $11 million from last year but down about $135 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 largely due to expenditures for construction projects funded by impact fees, gas taxes, and sales taxes.

The reason for the decline in the last few years 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 stable over this time period. The General Fund does show a substantial decrease from fiscal year 2008/09 to 2009/10. This 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. 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.


77

Ad valorem taxing funds, which have the most impact on Indian River County taxpayers, showed a decrease of about $1.3 million during fiscal year 2010/2011. This can be attributed to a decrease of about $1.7 million in the Emergency Services District fund balance. The FY 2010/11 included an appropriation of $2 million from fund reserves to balance the budget. Therefore, actual results were better than anticipated at budget adoption. Total fund balance is equal to 37.0% of the 2011/2012 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 half 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 2.5% for FY 2011/12. This is due largely to the anticipated use of reserves to balance the General Fund ($1.6 million) and Emergency Services District budgets ($2.3 million). If these reserves are used during fiscal year 2011/12, the balances in these funds will remain above the minimum 20% threshold. The fund balance appropriation in the Emergency Services District is the major cause for its projected fund balance decrease of 24.1%. Some other major governmental funds are expected to see fund balances fall by substantial amounts in fiscal year 2011/12. These include the Impact Fees Fund (24.5%), the Secondary Roads Construction Fund (57.5%), and the Transportation Fund (14.4%). 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 175% fund balance. T he Utilities Fund maintains a l arge reserve (103%) in order to cash fund future utility improvements on an as-needed basis. Further, interest earnings on current balances offset rate requirement keeping utility rates lower now and into the future. The Building Department carries a large reserve built up during the construction boom (247% of budget). These funds are available for use if needed during construction downturns. A negative fund balance is listed at the end of the 2010/11 fiscal year for the MPO, Neighborhood Stabilization Program (NSP3) Grant fund, and the Federal and State Grants funds. This is due to the fact that these expenses are funded by reimbursable grants. Therefore, the lag time between expenditures and their reimbursements causes a slight ongoing cash deficit. The Golf Course shows a small deficit in unrestricted net assets due to the fact that most assets are invested in capital. Total net assets for this fund are $4.1 million at the end of fiscal year 2010/11.


78

MAJOR & NON-MAJOR FUND BALANCE AS % OF TOTAL FUND

Fund Name 9/30/09 Audited

9/30/10 Audited

FY 2011/12 Beginning

FY 2011/12 Ending % Change

Balance as % of Budget

Governmental Major Funds

General Fund $47,616,773 $33,160,873 $33,612,140 $33,334,978 (0.82%) 35.41%

Impact Fees Fund 46,245,285 40,885,561 33,565,477 25,334,038 (24.52%) 256.45%

Secondary Roads Construction Fund 498,934 13,600,988 13,143,118 5,586,392 (57.50%) 50.66% Transportation Fund 8,774,129 7,471,022 7,468,290 6,390,215 (14.44%) 49.09% Emergency Services District Fund 14,551,359 10,255,021 8,520,919 6,470,118 (24.07%) 25.18% Optional Sales Tax Fund 0 34,713,820 30,189,879 30,508,663 1.06% 205.54% Total Governmental Major Funds $117,686,480 $140,087,285 $126,499,823 $107,624,404 (14.92%) 63.83% Proprietary Major Funds

Solid Waste Disposal District 19,003,838 18,501,299 18,809,356 18,370,721 (2.33%) 175.39% Golf Course Fund (128,841) (210,589) (268,028) (82,418) (69.25%) (2.84%) County Building Department 4,027,376 3,872,108 3,869,636 3,746,969 (3.17%) 247.05% County Utilities Fund 14,220,089 32,429,383 38,641,369 37,984,939 (1.70%) 103.24% Total Proprietary Major Funds $37,122,462 $54,592,201 $61,052,333 $60,020,211 (1.69%) 116.13% Non-major Funds in the Aggregate $41,546,607 $54,370,572 $50,387,922 $47,514,974 (5.70%) 124.68% Total All Funds $196,355,549 $249,050,058 $237,940,078 $215,159,589 (9.57%) 83.26% All fund balances represent unassigned fund balances in the General Fund, restricted fund balances in other governmental funds, and unrestricted net assets in proprietary funds for FY 2010 through current. For prior years, the amounts shown are unreserved 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. (2) The IRC Housing Authority is a separate legally authorized organization. For financial reporting purposes this entity is presented as a discretely presented component unit, thus fund balances are not included for this presentation. (3) Enterprise and Internal Service Funds are included in the fund balance chart for comparative purposes. Technically they should be stated as retained earnings. (4) Beginning in Fiscal Year 2010/11, an Emergency Disaster Relief Reserve and a Budget Stabilization Reserve have been established. These reserve accounts strive to maintain a balance of no less than 5% of budgeted operating expenditures for the current fiscal year. As a result of these new accounts being established, the Unassigned Fund Balance will reflect a decrease in Fiscal Year 2010/11.


79

FUND BALANCE COMPARISON AND PROJECTED CHANGES Change in Fund Balance

Fund Name 9/30/10 Audited

FY 2011/12 Beginning (4)

Adjusted Revenues (1)

Adjusted Expenses (1)

FY 2011/12 Ending

% Change

Government Major Funds General Fund $33,160,873 $33,612,140 $90,652,539 $90,929,701 $33,334,978 (0.82%) Impact Fee Fund 40,885,561 33,565,477 1,555,000 9,786,439 25,334,038 (24.52%) Secondary Roads Construction 13,600,988 13,143,118 3,470,000 11,026,726 5,586,392 (57.50%) Transportation Fund 7,471,022 7,468,290 11,213,082 12,291,157 6,390,215 (14.44%) Emergency Services District 10,255,021 8,520,919 23,059,774 25,110,575 6,470,118 (24.07%) Optional Sales Tax 34,713,820 30,189,879 14,061,883 13,743,099 30,508,663 1.06% Total Governmental Major Funds $140,087,285 $126,499,823 $144,012,278 $162,887,697 $107,624,404 (14.92%) Proprietary Major Funds Solid Waste Disposal Dist. 18,501,299 18,809,356 10,035,705 10,474,340 18,370,721 (2.33%) Golf Course (210,589) (268,028) 3,036,030 2,850,420 (82,418) (69.25%) Building Department 3,872,108 3,869,636 1,394,000 1,516,667 3,746,969 (3.17%) County Utilities Fund 32,429,383 38,641,369 27,812,500 28,468,930 37,984,939 (1.70%) Total Proprietary Major Funds $54,592,201 $61,052,333 $42,278,235 $43,310,357 $60,020,211 (1.69%) Non-major Funds in the Aggregate $54,370,572 $50,387,922 $34,879,191 $37,752,139 $47,514,974 (5.70%) Total All Funds $249,050,058 $237,940,078 $221,169,704 $243,950,193 $215,159,589 (9.57%) 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. (2) The IRC Housing Authority is a separate legally authorized organization. For financial reporting purposes this entity is presented as a discretely presented component unit, thus fund balances are not included for this presentation. (3) Enterprise and Internal Service Funds are included in the fund balance chart for comparative purposes. Technically they should be stated as retained earnings. (4) Beginning in Fiscal Year 2010/11, an Emergency Disaster Relief Reserve and a Budget Stabilization Reserve have been established. These reserve accounts strive to maintain a balance of no less than 5% of budgeted operating expenditures for the current fiscal year. As a result of these new accounts being established, the Unassigned Fund Balance will reflect a decrease in Fiscal Year 2010/11.

Personnel Schedule By Department

80

2011/2012 BudgetOverview

PERSONNEL SCHEDULE BY DEPARTMENT

2008/2009 2009/2010 2010/2011 2011/2012Actual Budget Budget Budget

GENERAL FUND

001-101 B.C.C.-OPERATIONSCounty Commissioner FT 5 5 5 5Commisioner Assistant FT 5 5 5 4Staff Assistant I FT 0 0 0 0

Department Total 10 10 10 9

001-102 COUNTY ATTORNEYCounty Attorney FT 1 1 1 1Asst. Co. Attorney FT 3 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 7 6 6 6Librarian II FT 2 2 2 2Librarian III FT 1 1 1 0Library Associate I FT 2 2 2 2Library Associate II FT 4 4 3 2Library Clerk I FT 5 3 3 3Library Computer Spec. FT 1 1 1 1Library Technical Asst. FT 4 4 4 4Total FT 28 25 24 22Library Associate I PT 1 1 1 1Library Clerk I PT 6 6 6 4Library Technical Asst. PT 1 0 0 0Total PT 8 7 7 5Student BT 0 0 0 0


81




001-112 NORTH COUNTY LIBRARYDirector - Comm. Library FT 1 1 1 1Librarian I FT 2 2 2 2Librarian II FT 3 3 3 3Library Associate I FT 3 3 3 3Library Associate II FT 2 2 2 2Library Computer Spec. FT 1 1 1 1Library Technical Asst. FT 1 0 0 0Total FT 13 12 12 12Library Associate I PT 0 0 0 0Library Clerk I PT 0 2 1 1Library Technical Asst. PT 1 1 1 1Total PT 1 3 2 2Student BT 0 0 0 0


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


001-118 IR SOIL/WATER CONSERConservation Dist. Coordinator FT 0 0 0 0Staff Assistant II FT 1 1 1 1


001-119 LAW LIBRARYLibrarian II FT 1 1 1 1

001-201 ADMINISTRATOR-OPERATIONSCounty Administrator FT 1 1 1 1Assistant County Administrator FT 1 0.72 0.35 0.35Exec. Sec./Assistant FT 1 1 1 1

Department Total 3 2.72 2.35 2.35

001-202 GENERAL SERVICESGeneral Services Dir. FT 1 1 0 0Assistant County Administrator FT 0 0 0.35 0.35Staff Assistant IV FT 1 1 1 1

Department Total 2 2 1.35 1.35

82




001-203 HUMAN RESOURCESDir. - Human Resources FT 1 1 1 1Benefits/Payroll Admin FT 0 0 0 0Human Resources Admin. FT 1 1 1 1Human Resources Analyst FT 1 1 1 1Human Resources Spec. FT 1 0 0 0Staff Assistant III FT 1 1 1 1Total FT 5 4 4 4Staff Assistant II PT 1 1 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 1 0.75 0.65 0.65Staff Assistant II FT 1 1 1 1Staff Assistant IV FT 1 1 1 1


001-210 PARKSSuperintendent-Parks FT 1 1 1 1Night Watchman FT 1 1 1 1Maintenance Worker FT 16 14 14 12Senior Maintenance Worker FT 10 10 9 9Foreman-Parks FT 6 5 5 5Foreman-Special Projects FT 1 1 1 1Staff Assistant III FT 1 1 1 1Park Ranger FT 1 1 1 1Total FT 37 34 33 31Senior Maintenance Worker PT 0 2 0 0


83




001-211 HUMAN SERVICESCase Worker FT 1 1 1 1Staff Assistant III FT 0 0 0 0Total FT 1 1 1 1Staff Assistant I PT 1 0 0 0


001-212 AG EXTENSIONManager Extension Service FT 1 1 1 1County Extension Agent FT 1 1 1 1Staff Assistant I FT 1 1 1 1Staff Assistant II FT 1 1 0 0


001-213 YOUTH GUIDANCE COUNSELORProgram Dir-Youth Guidance FT 1 1 1 1Staff Assistant II FT 1 0 0 0Youth Guidance Clerk FT 0 0 0 0


001-216 PURCHASINGManager-Purchasing FT 1 1 1 1Buyer FT 1 1 1 1Storekeeper FT 0 0 0 0Staff Assistant II FT 1 1 1 1Total FT 3 3 3 3Storekeeper PT 1 1 0 0


001-220 FACILITIES MANAGEMENTSuperintendent - Bldg. & Grounds FT 1 1 1 1Asst. Sup'T. - Bldg. & Grounds FT 1 0 0 0Foreman Buildings & Grounds FT 0 1 0 0Tradesworker I FT 12 11 11 11Tradesworker II FT 5 2 2 2Tradesworker III FT 1 0 0 0Groundskeeper FT 2 2 2 2Groundskeeper II FT 1 1 1 1Staff Assistant III FT 1 1 1 1


84




001-229 OFFICE OF MGMT & BUDGETBudget Director FT 1 0.75 0.7 0.7Senior Budget Analyst FT 0 0 0 0Budget 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

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

001-241 COMPUTER SERVICESComputer Services Manager FT 1 1 1 1Computer Technician FT 2 2 2 2Webmaster FT 1 1 1 1Database Admin. FT 0 0 0 0Application Specialist FT 1 1 0 0Network Technician FT 1 1 1 1


001-250 COUNTY ANIMAL CONTROLAnimal Control Manager FT 1 1 1 1Animal Control Officer I FT 4 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 2Senior Mailroom Clerk FT 1 1 1 0Total FT 2 2 2 2Switchboard Operator PT 0 0 0 0


85




CONSTITUTIONALS

001-300 CLERK OF THE CIRCUIT COURTFT 16 15 15 15

Total 16 15 15 15

001-400 TAX COLLECTORFT 38 38 38 38

Total 38 38 38 38

001-500 PROPERTY APPRAISERFT 40 40 36 35

Total 40 40 36 35

001-600 SHERIFFCorrections FT 195 198 207 162Court Services FT 23 23 23 20Law Enforcement FT 301 301 301 303Total FT 519 522 531 485

PT 13 13 13 13Total 532 535 544 498

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

Total 11 11 10 10

86




M.S.T.U. FUND

004-104 NORTH COUNTY AQUATICS CENTERNorth County Pool Manager FT 1 1 1 1Certified Pool Operator FT 1 0.5 0.5 0.5Recreation Leader FT 1 1 1 1Maintenance Worker FT 1 0 0 0Head Lifeguard FT 1 0 0 0Lifeguard I FT 2 2 0 2Staff Assistant I FT 1 1 1 1Total FT 8 5.5 3.5 5.5Lifeguard I PT 11 9 12 9Staff Assistant I PT 3 3 2 2Total PT 14 12 14 11Lifeguard I BT 10 13 12 12Maintenance Worker BT 0 1 1 1Staff Assistant I BT 1 1 1 1Total BT 11 15 14 14


004-105 GIFFORD AQUATICS CENTERRecreation Facilities Manager FT 1 1 1 1Certified Pool Operator FT 1 0.5 0.5 0.5Lifeguard I FT 0 0 0 0Total FT 2 1.5 1.5 1.5Lifeguard I PT 3 0 0 0Staff Assistant I PT 0 0 0 0Total PT 3 0 0 0Lifeguard I BT 7 10 9 9Recreation Leader BT 2 2 1 0Maintenance Worker BT 0 1 1 1Staff Assistant I BT 3 3 3 3Total BT 12 16 14 13


87




004-108RECREATIONRecreation Director FT 1 1 0 0Assistant County Administrator FT 0 0 0.3 0.3Assistant Recreation Director FT 1 1 1 1Recreation Facility Manager FT 0 0 0 0Aquatic Supervisor FT 1 1 1 1Recreation Supervisor FT 1 1 1 0Recreation Leader FT 2 1 1 0Recreation Coordinator FT 2 2 2 2Staff Assistant III FT 1 1 1 1Staff Asst. I FT 1 1 1 1Total FT 10 9 8.3 6.3Park Attendant PT 0 0 0 0Recreation Leader PT 3 3 3 3Maintenance Worker PT 0 0 0 0Recreation Aide PT 0 0 0 0Total PT 3 3 3 3Recreation Assistant BT 9 9 9 9Recreation Leader BT 8 0 0 0Rec. Coordinator BT 4 1 1 1Total BT 21 10 10 10

Department Total 34 22 21.3 19.3004-116 OCEAN RESCUE

Lifeguard III FT 1 1 1 1Lifeguard II FT 1 1 0 0Lifeguard I FT 12 10 9 8Total FT 14 12 10 9Lifeguard I PT 4 4 3 6Lifeguard I BT 3 3 3 1


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 5 5 4 4


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


88




004-205 COUNTY PLANNINGDirector – Planning FT 1 1 1 1Senior Planner FT 3 1 1 1Chief Planner FT 2 2 2 2Staff Assistant I FT 1 1 1 1Planning Assistant II FT 1 1 1 1Planning Technician FT 1 1 0 0Planning Technician II FT 2 1 1 1Staff Assistant III FT 1 1 1 1Total FT 12 9 8 8Student BT 0 0 0 0


004-207 ENV PLAN/CODE ENFORCECode Enforcement Coordinator FT 1 1 0 0Code Enforcement Officer FT 5 5 4 4Planning Assistant FT 1 1 1 1Senior Planner FT 1 1 0.68 0

Department Total 8 8 5.68 5

004-210 PARKSConservation Land Mgr. FT 1 1 1 1Conservation Technician FT 1 1 0 0


004-234 TELECOMMUNICATIONSTelecommunications Mgr. FT 1 1 1 1

89




TRANSPORTATION FUND

111-214 ROADS AND BRIDGESManager - Road & Bridge FT 4 3 3 2.25Vegetation 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 5Senior Maintenance Worker FT 20 20 20 20Equipment Operator I FT 4 3 3 3Equipment Operator II FT 10 8 7 7Tradesworker I FT 9 9 9 9Heavy Equipment Operator FT 18 18 17 17Equipment Mechanic I FT 1 1 1 1Small Engine Mechanic FT 1 1 1 1Finish Grader Operator FT 2 2 2 2Foreman-Vegetation FT 1 0 0 0Foreman-Truck FT 0 0 0 0Foreman-Patching FT 1 0 0 0Foreman-Road & Bridge FT 4 4 4 4Foreman-Mowing FT 0 0 0 0Staff Assistant I FT 0 0 0 0Staff Assistant II FT 1 1 1 1Staff Assistant III FT 1 1 1 1Road Projects Coordinator FT 1 1 0 1Total FT 86 80 77 77.25Staff Assistant I PT 1 0 0 0Summer Hire BT 0 0 0 0

Department Total 87 80 77 77.25

111-243 PUBLIC WORKSDirector- Public Works FT 1 1 1 1Staff Assistant IV FT 1 1 1 1Assistant Public Works Director FT 1 0 0 0


90




111-244 COUNTY ENGINEERINGCounty Engineer FT 1 1 1 1Construction Coord. Mgr. FT 1 1 1 1Senior Civil Engineer FT 1 1 1 1County Surveyor FT 1 1 1 1Assistant County Surveyor FT 1 1 1 1Rodman FT 0 0 0 0Survey Instrument Man FT 2 2 2 2Survey Party Chief FT 2 1 1 1Staff Assistant I FT 0 0 0 0Staff Assistant II FT 2 1 1 1Eng. Support Specialist FT 1 1 0 0Staff Assistant III FT 1 1 1 1Engineering Inspector Supervisor FT 1 1 1 1Engineering Inspector FT 2 2 2 2AutoCAD Operator FT 5 4 4 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 1Road Designer FT 2 0 0 0Land Development Manager FT 1 1 1 1Department Total 31 26 25 24

111-245 TRAFFIC ENGINEERINGCounty Traffic Engineer FT 1 1 1 1Traffic Analyst FT 1 1 1 1Traffic Analyst II FT 1 1 1 1Coordinator-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 3 3 2 2Signal Technician II FT 3 3 3 3Staff Assistant III FT 1 1 1 1Cable Locator FT 1 1 1 1


91




111-247 REAL ESTATE ACQUISITIONLand Acquisition Manager FT 0 0 0 0

111-281 STORMWATERStormwater Engineer FT 1 1 1 1Stormwater Engineer I FT 0 0 0 0Stormwater Education Coordinator FT 1 1 1 1Senior Stormwater Inspector FT 1 1 1 1Heavy Equipment Operator FT 0 0 0 0Total Full Time 3 3 3 3Project Engineer BT 1 0 0 0

Department Total 4 3 3 3EMERGENCY SERVICES DISTRICT

114-120 FIRE RESCUEAssistant Chief FT 3 2.25 1.35 0.35Battalion Chief FT 3 3 3 3Delivery Person FT 0 0 0 0Staff Assistant I FT 1 1 1 1Staff Assistant II FT 3 2 2 2Staff Assistant III FT 2 2 2 2Firefighter FT 29 29 29 29Driver/Engineer FT 37 40 40 40Lieutenant FT 27 30 30 30Lieutenant Inspector FT 4 4 4 4Captain-Fire FT 1 1 1 1Captain-Inspector FT 1 0 0 0Captain-Fire Investigator FT 1 1 0 0Captain-Training Officer FT 1 1 1 1Equipment 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 FT 2 1 1 1Fire-Medic FT 44 48 48 48Captain-Fire Medic FT 2 2 2 2Lieutenant-Fire Medic FT 6 6 6 6Lead Fire Medic FT 8 8 8 8Senior Fire Medic FT 3 3 3 3Lieutenant Fire Inspector-Medic FT 1 0 0 0Engineer-Fire Medic FT 2 2 2 2Paramedic I FT 22 23 23 23Paramedic II FT 24 24 24 24


92




SOLID WASTE DISPOSAL DISTRICT

411-209 REFUSE DISPOSALForeman-Refuse FT 1 1 0 0Equipment Operator II FT 7 7 0 0


411-217 SANITARY LANDFILLManaging Director-SWDD FT 1 1 1 1Assistant Managing Director FT 1 0 0 0SWDD Operations Coordinator FT 0 1 0 0C & D Spotter FT 0 0 0 0SWDD Worker FT 1 1 0 0Scale Operator FT 4 4 4 4Equipment Operator I (SWDD) FT 1 1 0 0Equipment Mechanic I FT 1 1 0 0Equipment Operator II (SWDD) FT 6 6 0 0Equipment Mechanic II FT 1 1 0 0Equipment Mechanic III FT 1 1 0 0Foreman-SWDD FT 1 1 1 1Staff Assistant I FT 1 1 1 0Senior Account Clerk FT 1 1 1 1Staff Assistant III FT 1 1 1 1Auto CADD Operator FT 1 1 0 0Assessment Coordinator FT 1 1 1 1


411-255 RECYCLINGSWDD Worker FT 13 13 0 0Equipment Operator I (SWDD) FT 3 3 0 0Equipment Operator II (SWDD) FT 1 1 0 0Foreman-Recycling FT 1 1 0 0


HOUSING AUTHORITY

107-226 HOUSING AUTHORITYDir.-Housing Authority FT 1 1 0 0


93




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

Project Eng.-Capital Program FT 0 0 0 0Department Total 0 0 0 0

109-244 COUNTY ENG-SECONDARY RDSenior Engineering Inspector FT 1 1 1 1Roadway Production Mgr FT 1 1 1 1Auto CADD Operator FT 0 0 0 0


109-247 REAL ESTATE ACQUISITIONLand Acquisition Specialist FT 2 2 1 1Assistant County Administrator FT 0 0.28 0 0

Department Total 2 2.28 1 1

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

120-133 COMMUNICATIONS CENTER911 Database Coordinator FT 1 1 1 1

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


94




124-204 PLANNING AND DEVELOPMENTMPO Staff Director FT 1 1 1 1Planner FT 2 2 1 1Senior Planner FT 0 0 0.32 1Staff Assistant III FT 1 1 1 1

Department Total 4 4 3.32 4

128-144 BEACH RESTORATIONEnvironmental Specialist FT 1 1 1 1Coastal Resource Manager FT 1 1 0 0Coastal Engineer FT 1 1 1 1


ENTERPRISE FUNDS

412-161 SHOOTING RANGE OPERATIONRangemaster II FT 0 0 0 0Range Attendant FT 0 0 0 0Senior Range Attendant FT 0 0 0 0Total FT 0 0 0 0Range Attendant PT 0 0 0 0


95




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


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


96




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 UTILITIESSupt.-Water/WW Treatment Plant FT 1 0 0 0Water/WW Plant Operator C FT 6 5 5 5Electrician FT 1 1 1 1Water/WW Plant Operator B FT 6 6 6 6Chief Operator FT 2 2 2 2


471-235 UTILITIES GENERALDirector-Utilities FT 1 1 1 1Asst. Director-Utilities FT 1 1 1 1Mgr.-Assessment Projects FT 1 1 0 0Plans Reviewer FT 1 1 1 1GIS Coordinator FT 1 1 1 1Controller FT 1 0 0 0Mgr.-Water/WW Operations FT 1 1 1 1Environmental Engineer FT 3 2 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


97




471-257 SLUDGE OPERATIONSChief Operator FT 1 0 0 0


471-265 CUSTOMER SERVICEMeter Reader FT 8 8 8 8Meter Reader Supervisor FT 1 0 0 0Account Clerk FT 1 1 1 1Customer Service Supervisor FT 0 1 1 1Customer service Rep. FT 7 7 7 7Staff Assistant I FT 1 1 1 1Accountant FT 0 1 1 1Senior Account Clerk FT 4 3 3 3Utility Billing Specialist FT 3 2 2 2Financial Specialist FT 1 1 1 1Utilities Crew Leader FT 1 1 1 1Utility Service Worker FT 0 0 0 0Total FT 27 26 26 26Customer Service Rep. PT 2 2 1 1


471-268 WASTEWATER COLLECTIONSupervisor-Utilities Maint. FT 1 1 1 1Utilities Service Worker FT 7 6 5 5Utilities Crew Leader FT 1 1 1 1Electrician FT 1 1 1 1Lift Station Mechanic FT 8 7 7 7


471-269 WATER DISTRIBUTIONSupervisor-Utilities Maint. FT 3 3 3 3Superintendent-Field Maint. FT 1 1 1 1Inventory Specialist FT 1 1 1 1Utilities Crew Leader FT 7 7 6 6Utilities Service Worker FT 18 16 15 15Staff Assistant II FT 1 1 1 1


98




INTERNAL SERVICE FUNDS

501-242 VEHICLE MAINTENANCEManager-Fleet Service FT 1 1 0 0.75Account Clerk FT 1 1 0 0Equipment Mechanic I FT 0 0 0 0Equipment Mechanic II FT 6 6 6 6Foreman-Vehicle Maintenance FT 1 0 0 0Parts Clerk FT 1 1 1 1

Department Total 10 9 7 7.75

502-246 RISK MANAGEMENTManager-Risk FT 1 0 0 0Risk Management Coordinator FT 0 1 1 1Safety Coordinator FT 0 0 0 0Budget Director FT 0 0.25 0.3 0.3Workers Comp. Coordinator FT 1 1 1 1


504 HUMAN RESOURCESBenefits/Payroll Admin FT 1 1 1 1

505-103 GEOGRAPHIC INFORMATION SYS.GIS Director FT 1 1 1 1Survey Instrument man FT 0 0 0 0GIS Specialist FT 1 1 1 1Survey Party Chief FT 1 0 0 0GIS Technician FT 1 1 2 2


BCC TOTALS FT 843 802 729 720PT 68 67 61 59BT 51 48 45 42

TOTAL 962 917 835 821

CONSTITUTIONAL TOTALS FT 621 623 626 579PT 16 16 17 17

TOTAL 637 639 643 596

GRAND TOTALS FT 1,464 1,425 1,355 1,299PT 84 83 78 76BT 51 48 45 42

GRAND TOTAL 1,599 1,556 1,478 1,417

General Fund

2011/2012 Budget

BUDGET DETAIL AD VALOREM TAXING FUNDS: GENERAL FUND REVENUE SOURCES .......................................................................................................... 99 GENERAL FUND EXPENDITURE SUMMARY BY DEPARTMENT .......................................................... 102 M.S.T.U. REVENUE SOURCES ....................................................................................................................... 170 TRANSPORTATION FUND REVENUE SOURCES ....................................................................................... 194 EMERGENCY SERVICES DISTRICT REVENUES ........................................................................................ 214 LAND ACQUISITION BONDS ......................................................................................................................... 219 SOLID WASTE DISPOSAL DISTRICT REVENUE SUMMARY ................................................................... 221 HOUSING AUTHORITY ................................................................................................................................... 227 SPECIAL REVENUE FUNDS ........................................................................................................................... 228 OTHER DEBT SERVICE .................................................................................................................................. 271 CAPITAL PROJECTS FUNDS .......................................................................................................................... 272 ENTERPRISE FUNDS:

Golf Course ............................................................................................................................................... 274 County Building ........................................................................................................................................ 278 County Utilities .......................................................................................................................................... 281 Utility Impact Fees ..................................................................................................................................... 297

INTERNAL SERVICE FUNDS:

Fleet Management ..................................................................................................................................... 298 Risk Management ...................................................................................................................................... 300 Health Insurance ........................................................................................................................................ 302 Geographic Information Systems ............................................................................................................... 303

CAPITAL IMPROVEMENTS PROGRAM ....................................................................................................... 305

2011/2012 Budget General Fund Detail

99

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 58% 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% 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.


100

General Fund Revenue

Actual Actual Budget Budget Change from Revenue Type 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year

Ad Valorem Taxes $51,871,733 $47,255,274 $43,745,714 $40,944,732 ($2,800,982) Other Licenses Fees And Permits 326,979 346,162 305,500 319,500 14,000 Federal Grants 527,231 1,888,283 703,587 0 (703,587) Federal Payments In Lieu Of Taxes 103,640 97,403 0 75,000 75,000 State Grants 821,942 846,896 333,513 203,755 (129,758) State Shared Revenues 4,129,923 4,809,952 5,047,671 5,385,536 337,865 Governmental Revenues 453,040 562,219 446,108 405,337 (40,771) Culture/Recreation Revenues 150,745 165,300 151,648 160,511 8,863 Court Related Revenues 102,114 86,570 85,000 80,000 (5,000) Other Charges For Services 52,898 41,425 76,500 50,000 (26,500) Judgments And Fines 159,907 128,851 131,500 135,000 3,500 Library Fines 49,727 47,748 48,000 45,500 (2,500) Violation Of Local Ordinances 67,671 74,064 60,500 59,000 500 Interest 1,561,432 497,331 410,000 195,000 (216,000) Rents And Royalties 233,410 247,608 222,500 233,350 10,850 Disposition Of Fixed Assets 14,513 18,546 10,000 10,000 0 Donations 189,898 150,727 127,981 79,403 (48,578) Other Miscellaneous Revenue 4,633,859 4,320,141 4,331,101 3,978,172 (352,929) Fund Transfers 15,176,410 15,245,000 15,162,017 14,629,145 (532,872) Non Operating Sources 0 0 7,518,878 2,692,010 (4,826,868) Total General Fund Revenue $80,627,073 $76,829,500 $78,917,718 $69,680,951 ($9,236,767)


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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.


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

Dept Department Name 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year 101 B.C.C.-Operations $937,565 $914,283 $853,795 $805,771 ($48,024) 102 County Attorney 819,019 859,192 687,470 650,014 (37,456) 103 Geographic Information Systems 103,715 91,298 57,447 41,489 (15,958) 107 Communication/Emergency Svc 348,075 362,114 450,903 450,903 0 109 Main Library 2,587,970 2,214,970 2,063,709 1,882,218 (181,491) 111 Medicaid 460,065 286,192 615,000 450,000 (165,000) 112 North County Library 1,084,818 982,115 936,467 892,147 (44,320) 113 Brackett Library 4,002 218,117 259,061 255,843 (3,218) 114 Value Adjustment Board 44,831 61,854 86,060 86,060 0 118 IRC Soil/Water Conservation 55,857 52,505 52,924 49,198 (3,726) 119 Law Library 123,132 116,266 111,035 111,889 854 137 Redevelopment Districts 284,290 238,090 163,033 133,070 (29,963) 199 Reserves-B.C.C. 5,188,790 4,204,689 6,169,292 5,861,185 (308,107) 201 Administrator-Operations 549,610 491,611 436,309 407,505 (28,804) 202 General Services 216,680 231,533 114,169 109,334 (4,835) 203 Human Resources 461,911 388,141 392,417 376,369 (16,048) 204 Planning & Development 2,285 10,000 15,000 0 (15,000) 206 Veterans Services 231,381 230,457 237,018 229,932 (7,086) 208 Emergency Management 341,904 487,187 635,767 397,094 (238,673) 210 Parks 2,361,539 2,133,068 2,222,105 1,999,052 (223,053) 211 Human Services 348,947 314,776 311,625 295,144 (16,481) 212 AG Extension 157,667 153,200 98,803 94,795 (4,008) 213 Youth Guidance Counselor 133,137 96,564 92,457 66,111 (26,346) 216 Purchasing 210,212 186,333 184,496 175,053 (9,443) 220 Facilities Management 3,530,398 3,187,822 3,260,884 3,127,925 (132,959) 229 Office Of Management & Budget 392,050 324,744 320,758 302,102 (18,656) 237 FPL Grant Expenditures 81,615 90,623 100,227 79,403 (20,824) 238 Emergency Base Grant 82,467 98,762 101,728 84,831 (16,897) 241 Computer Services 685,391 597,487 563,475 533,561 (29,914) 246 Risk Management 590,662 425,365 389,235 311,388 (77,847) 250 County Animal Control 512,103 481,091 480,636 466,965 (13,671) 251 Mailroom/Switchboard 352,202 332,426 358,960 333,679 (25,281) 252 Environmental Control 18,970 18,970 17,073 17,073 0 300 Clerk Of Circuit Court 1,114,792 1,025,088 995,075 959,794 (35,281) 400 Tax Collector 1,201,183 1,215,365 1,265,104 1,265,104 0 500 Property Appraiser 2,538,245 2,514,122 2,364,753 2,257,731 (107,022) 600 Sheriff 43,140,064 42,767,035 40,924,118 39,164,966 (1,759,152) 700 Supervisor Of Elections 1,221,650 1,025,301 1,018,596 1,150,411 131,815 901 Circuit Court 113,061 154,776 97,591 24,408 (73,183)

Outside Agencies and Non Profits 6,283,592 6,578,380 9,423,143 3,781,434 (5,631,709) Total General Fund $78,915,845 $76,161,912 $78,917,718 $69,680,951 ($9,236,767)


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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

Youth Guidance

Human Services

Facilities Management

AG Extension

Soil & Water Conservation

Rental Assistance

Computer Services

Purchasing


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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.

2011/2012 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 2008/09

Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Number of regular/special call meetings held GG-1 48 45 41 40 Hours of regular/special call meetings held GG-1 176 161 130 125 Meetings with Commissioner Assistants performing recording secretary duties GG-3 214 223 92 90

Hours for meetings with Commissioner Assistants performing recording secretary duties

GG-3 450 400 298 280

Efficiency Aggregate Millage GG-2 5.1628 5.1436 5.0933 5.0663 BCC FTE employees per 1,000 residents GG-4 5.95 5.68 5.28 5.19 Cost of service per citizen GG-2 $6.62 $6.48 $6.18 $5.81 Effectiveness Citizens serving on boards/committees GG-1 330 346 211 211 % change in County population N/A 1.37% -0.02% -2.25% 0.48%


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BOARD OF COUNTY COMMISSIONERS Staffing

Actual Actual Budget Budget Change from 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year

Department Total FT 10 10 10 9 (1)

Expenditures Fund/Department Actual Actual Budget Budget Change from

001-101 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year Personal Services $685,105 $689,083 $691,525 $612,949 ($78,576) Contractual Services 176,315 164,088 92,340 106,415 14,075 Operating Expenses 47,670 40,294 44,843 38,570 (6,273) Supplies Expense 28,476 20,818 25,087 24,087 (1,000) Reserve for Contingency 0 0 0 23,750 23,750 Total Expenditures $937,565 $914,283 $853,795 $805,771 ($48,024)


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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. 2011/2012 Goals and Objectives • To continue providing quality legal services to the Board of County Commissioners and the county

administration in a timely manner. • To coordinate with and monitor outside counsel.

Goal link guide located on page 31-32


Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Total number of agenda items reviewed GG-4 832 767 669 670 Total number of resolutions prepared and reviewed GG-4 329 117 111 110

Total number of ordinances drafted and reviewed GG-4 30 24 15 15

Total number of lawsuits with Indian River County named as a defendant or plaintiff GG-3 99 75 40 40

Efficiency Cost of service per citizen GG-2 $5.73 $6.08 $4.98 $4.69 In house hourly rate vs. outside rate GG-2 -78.8% -78.1% -73.4% -75.0% Effectiveness % of lawsuits handled in- house (excluding personal injury cases) GG-4 86% 100% 93% 93%

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

Staffing


Department Total FT 7 6 6 6 0 Expenditures

Fund/Department Actual Actual Budget Budget Change from 001-102 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year

Personal Services $789,131 $831,335 $650,738 $617,094 ($33,644) Contractual Services 10,350 11,250 13,000 13,000 0 Operating Expenses 6,064 7,716 10,840 9,220 (1,620) Supplies Expense 13,474 8,891 12,892 10,700 (2,192) Total Expenditures $819,019 $859,192 $687,470 $650,014 ($37,456)


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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. 2010/2011 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 • Maintain renewals of FCC radio licenses • Maintain county wide LID data base for 800 MHz Public Safety Trunked Radio System 2011/2012 Goals and Objectives • Continue supervision of operation and maintenance of county communication and the 800 MHz Public Safety

Trunked Radio System • Continue to maintain renewals of FCC radio licenses • Continue to maintain county wide LID data base for 800 MHz Public Safety Trunked Radio System

Goal link guide located on page 31

Performance Indicator Goal Link Actual FY

2008/09 Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Changes/activations to LID database PS-3 N/A 780 900 2,000 Maintenance for Tower Equipment (A/C, Generators, Buildings) PS-4 N/A 8,5,5 9,5,6 8,5,7

Department billing notices PS-4 N/A 659 700 680 Expenditures


Contractual Services $1,068 $5,129 $12,000 $12,000 $0 Operating Expenses 304,928 282,985 364,303 364,303 0 Supplies Expense 0 74,000 74,600 74,600 0 Capital Outlay 42,079 0 0 0 0 Total Expenditures $348,075 $362,114 $450,903 $450,903 $0


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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.

2010/2011 Accomplishments • Volunteers provided 8,387 hours to the Main Library operations and 17,610 hours to the library system

operations. • Volunteers from the Friends of the Library Gift Shop and Used Book Depot contributed 11,336 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 ranked in the top 5 in the state for counties with a service population of 100,001 - 750,000

in circulation of library materials, reference transactions and program attendance. • The Library System ranked 1st in the state with number of print materials per capita, 2nd in total collections per

capita, and 1st in collection expenditures per capita. • 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.

2011/2012 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. • Rethink the way we provide public library services in light of budget reductions.


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MAIN LIBRARY Goal link guide located on page 33


Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Circulation CR-1 944,722 889,835 823,445 864,617 Library visits CR-4 461,084 379,843 344,453 361,675 Library cards (system-wide) CR-4 55,915 58,695 67,725 71,111 Program attendance CR-2 40,692 17,650 16,609 17,440 Reference transactions CR-3 442,398 400,542 339,372 356,341 Internet/Computer usage CR-1 293,896 212,971 266,101 279,406 Efficiency Library visits per FTE CR-3 16,467 15,194 14,352 16,440 Reference transaction per FTE CR-3 15,800 16,022 14,141 16,197 Cost of service per citizen CR-5 $18.27 $15.64 $14.95 $13.57 Effectiveness Library visits per capita CR-4 3.3 2.7 2.5 2.6 Reference transactions per capita CR-3 3.1 2.8 2.5 2.6 % of citizens with library cards CR-4 39.5% 41.6% 49.1% 51.3% Circulation per borrower CR-4 16.9 15.2 12.2 12.2 Staffing Actual Actual Budget Budget Change from

2008/2009 2009/2010 2010/2011 2011/2012 Prior Year Department Total FT 28 25 24 22 (2)

Expenditures


Personal Services $1,640,254 $1,523,213 $1,362,127 $1,219,395 ($142,732) Contractual Services 56,379 57,452 57,445 57,068 (377) Operating Expenses 213,115 200,047 209,388 170,713 (38,675) Supplies Expense 376,085 189,275 194,074 193,717 (357) Other Expenses 157,693 156,255 156,255 156,255 0 Library Materials 140,571 85,676 84,420 85,070 650 Capital Outlay 3,874 3,052 0 0 0 Total Expenditures $2,587,970 $2,214,970 $2,063,709 $1,882,218 ($181,491)


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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 $254,190 $125,114 $412,000 $312,000 ($100,000) Nursing Home Payments 205,875 161,078 203,000 138,000 (65,000) Total Expenditures $460,065 $286,192 $615,000 $450,000 ($165,000)


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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. 2010/2011 Accomplishments • Staff provided courteous and helpful service as proven by the many comment cards received, all of which gave

positive feedback regarding customer service. • Staff were trained and scheduled to work at all public service desks providing full coverage during OPEN hours. • The backlog of items needing cataloging and processing was eliminated, even though Technical Services • Staff continued to help process and cover desk areas at the Brackett Library for most of the fiscal year. • Library continued to offer a meeting place for community organizations as well as offering special library

programs free of charge to the public. • Library collections were carefully evaluated so that funds expended for materials would serve the most people.

Older, worn, out-of-date, or poorly used items were “weeded” to make room for new. The library collection grew by 2.8%.

• Fundraisers were held by the Friends of the library to supplement the budget for library materials. $14,810 was added to the Budget as a result of donations and fundraisers.

2011/2012 Goals and Objectives • Continue to offer library services 50 hours per week and keep library attendance at 100% of current levels. • Update library materials to keep popular collections current. Maintain current collection size by adding 1% new

titles and weeding out 1% worn, out-dated materials. Keep circulation statistics at 100% of current levels. • Provide friendly customer service by keeping staff morale as high as possible by holding monthly staff meetings. • Continue to recruit library volunteers to assist staff in keeping the collections in good order as well as helping

with other assignments. Increase the number of volunteer service hours by 5%. • Provide limited adult, young adult, and children’s programming opportunities and keep library program

attendance at 100% of current levels. • Continue to promote library resources, services and programs in the media through press releases, PSA’s, library

website and visits to local organizations. Provide at least one published library promotion weekly. • Solicit donations from local organizations to supplement library materials line items in the budget with goal of

raising $10,000 for adult and children’s books.


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NORTH COUNTY LIBRARY Goal link guide located on page 33


Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload

Circulation CR-1 369,650 363,716 348,531 348,531

Library visits CR-4 219,539 216,961 207,276 207,276 Library cards CR-4 19,849 21,046 23,196 24,587 Program attendance CR-2 26,053 27,251 23,034 23,034 Reference transactions CR-3 272,702 265,614 232,208 232,208 Internet/Computer usage CR-1 55,144 57,316 41,789 41,789 Volunteer hours served CR-6 8,943 8,720 8,787 9,226 Efficiency FTE equivalents of volunteer hours served CR-6 4.59 4.47 4.51 4.73 Library visits per FTE CR-3 16,888 18,080 17,273 17,273 Reference transaction per FTE CR-3 20,977 22,135 19,351 19,351 Cost of service per citizen CR-5 $7.59 $6.96 $6.78 $6.43 Effectiveness Library visits per capita CR-4 1.5 1.5 1.5 1.5 Reference transactions per capita CR-3 1.92 1.88 1.68 1.67 % of citizens with library cards* CR-4 14.0% 14.9% 16.8% 17.7% Circulation per borrower CR-4 18.6 17.3 15.0 14.2 *Generated from North County Library

Staffing Actual Actual Budget Budget Change from

2008/2009 2009/2010 2010/2011 2011/2012 Prior Year Department Total FT 13 12 12 12 0

Expenditures


Personal Services $770,670 $751,421 $707,571 $670,725 ($36,846) Contractual Services 30,488 30,548 30,916 30,928 12 Operating Expenses 70,792 54,793 52,484 48,793 (3,691) Supplies Expense 86,971 38,743 43,113 39,750 (3,363) Other Expenses 83,714 82,951 82,951 82,951 0 Library Materials 42,182 23,658 19,432 19,000 (432) Total Expenditures $1,084,818 $982,115 $936,467 $892,147 ($44,320)


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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. 2010/2011 Accomplishments • The collection now has 83,151 items. • Volunteers contributed 1,231 hours the second year of operation. 2011/2012 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.


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BRACKETT LIBRARY

Goal link guide located on page 33 Performance

Indicator Goal Link Actual FY 2008/09

Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Circulation CR-1 N/A 149,816 190,881 200,425 Library visits CR-4 N/A 82,746 101,444 106,516 Library cards CR-4 N/A 1,870 1,462 1,535 Program attendance CR-2 N/A 4,785 5,314 5,579 Reference transactions CR-3 N/A 27,897 38,752 40,690 Internet/Computer usage CR-1 N/A 31,177 46,042 48,344 Volunteer hours served CR-6 N/A 503 1,232 1,293 Efficiency Library visits per FTE CR-3 N/A 20,687 25,361 26,629 Reference transaction per FTE CR-3 N/A 6,974 9,688 10,173 Cost of service per citizen CR-5 N/A $1.54 $1.87 $1.84 Effectiveness Library visits per capita CR-4 N/A 0.58 0.73 0.76 Reference transactions per capita CR-3 N/A 0.20 0.28 0.29 Staffing




Personal Services $4,002 $218,117 $191,061 $193,743 $2,682 Operating Expenses 0 0 4,500 5,000 500 Supplies Expense 0 0 23,500 17,100 (6,400) Library Materials 0 0 40,000 40,000 0 Total Expenditures $4,002 $218,117 $259,061 $255,843 ($3,218)


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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).

2010/2011 Accomplishments • Continued to try to establish and put into place a full-time Mobile Irrigation Lab (MIL) for the County

and District. Discussed and sent a budget proposal for an Urban MIL to the Florida Department of Agriculture and Consumer Affairs to be presented to the St. Johns Water Management District for Fiscal Year 2012.

• Continued working with and through all Local, State and Federal Agencies to help our County landowners become more preservation and conservation conscious of all of our natural resources.

• District Staff continued to increase natural resource conservation and awareness by providing educational information and conducting the following educational youth competitions: public speaking contest, poster contest, and poetry contest. Awarded $975.00 in prize money to high school and middle school students who participated in and placed in the annual public speaking contest. This year’s poster and poetry contests hit record numbers of entries.

• Staff participated in Agriculture Literacy Week, was reinstated as Board Secretary for the IR Lagoon Envirothon and was appointed as Area IV Representative for the AFCD.

• District Staff successfully recruited a team from Gifford Middle School to participate in the Indian River Lagoon Envirothon. The Gifford team took first place for middle schools in the Lagoon category. Storm Grove Middle School participated in the Envirothon for the second consecutive year. Storm Grove’s team took first place for middle schools in the Soils category. Staff also participated in the planning and set up of the event and as a soil station test scorer in the 2011 Indian River Lagoon Envirothon. Staff was responsible for raising over $1,000 in monetary and product donations for the occasion.

• District Staff successfully completed the third year of a tree sale. One thousand eight hundred bald cypress tree liners were sold to residents of Indian River County. This far exceeds prior years’ sales.

• Continually made changes and additions to the District’s website to keep information current. • Created a display for setup at the IRC Fair along with many different free informational items. • Provided all necessary support to the Indian River Soil and Water Conservation District Board of

Supervisors and USDA/NRCS Staff. • Continued to try to reinstate FDACS Best Management Practices funding support to our County for our

citrus growers and farm and ranch owners. • Tried to establish consistent support for funding from SJRWMD to include but not limited to BMP

Funding and IR Lagoon Snook Tag Projects.


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SOIL AND WATER CONSERVATION 2010/2011 Accomplishments (cont’d) • Completed work on grant application for the possible addition of a soil kiosk in the City of Fellsmere’s

Greenway Plan. The grant was not chosen but Staff is now working with County Staff to incorporate into their Fellsmere project.

• District Staff fulfilled the requirements of the position of Secretary for the Board of Directors of the IR Lagoon Envirothon and the County Coordinator for Indian River County.

• Finished the press release program on Backyard Conservation. 2011/2012 Goals and Objectives • Continue all education and outreach programs with local schools and organizations. • Continue and increase participation in the IR Lagoon Envirothon. Successfully carry out term as

Secretary on the Board of Directors and as County Coordinator. • Reinstate and increase Florida Department of Agricultural and Consumer Services (FDACS) Best

Management Practices funding support to the County for our citrus growers and ranch and farm owners.

• Establish consistent support for funding from St. Johns River Water Management District to include but not limited to BMP Funding and Indian River Lagoon Snook Tag Projects.

• Initiate for the County, FDACS Best Management Practices Funding support for: Nursery BMPs, Cow/calf BMPs, and Vegetable and Agronomic Crops BMPs.

• Continue to try to establish and put into place a full-time Urban Mobile Irrigation Lab (MIL) for the County and District.

• Work with and through all Local, State and Federal Agencies, to help our County landowners become more preservation and conservation conscious of all of our natural resources.

• Continue work on website with information updates, newsletters, press releases, new programs and educational contests and resources.

• Continue to provide all necessary support to the Indian River Soil and Water Conservation District Board of Supervisors and USDA/NRCS Staff.

• Continue to work on soil kiosk for Fellsmere Greenway Project. • Continue to form partnerships throughout the community to reach more of the public with conservation

awareness.


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SOIL AND WATER CONSERVATION Goal link guide located on page 32


Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Customers (Conservation Education) PE-1 4,132 4,690 4,802 4,850 Pond Permits/Design/Mgt. PE-4 4 8 6 6 Brief Contacts, Office Visits, Etc. PE-1 2,106 2,345 2,191* 2,200 Efficiency Conservation cost –share contracts PE-2 0 0 0 0 Cost of service per citizen PE-2 $0.39 $0.37 $0.38 $0.35 Effectiveness % increase(decrease) in annual tree sale PE-1 N/A 900% 257% 200% Completed Arbor Day Tree planting project PE-1 Yes Yes Yes Yes

*Decrease in brief office contacts likely due to increase in e-mail usage.



Expenditures


Personal Services $51,747 $50,319 $51,009 $48,673 ($2,336) Operating Expenses 1,704 291 305 85 (220) Supplies Expense 2,406 1,895 1,610 440 (1,170) Total Expenditures $55,857 $52,505 $52,924 $49,198 ($3,726)


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LAW LIBRARY

Statement of Function The Law Library, located in the courthouse, 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.

2010/2011 Accomplishments • Expanded the self-help law section for those citizens representing themselves. This section has been

increasing in use. 2011/2012 Goals and Objectives Goal: • Continue to provide information services and as many legal materials as possible within the book budget. Objective: Provide materials and information services that are responsive to the ever-growing and diverse needs of the community, while maintaining maximum availability to all.

Goal link guide located on page 33 Performance Indicator Goal Link Actual FY

2008/09 Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Circulation CR-1 18,512 13,079 9,168 10,000 Patrons CR-4 4,223 3,830 3,990 4,500 # of items in collection CR-1 25,055 25,076 25,086 25,100 Reference transactions CR-3 16,418 15,675 14,478 15,000 Internet/Computer usage CR-1 2,787 3,187 3,736 4,500 Efficiency Cost of service per program user CR-5 $6.65 $8.89 $12.11 $11.19 Cost of service per citizen CR-5 $0.87 $0.84 $0.80 $0.81 Effectiveness Reference transactions per capita CR-3 0.12 0.11 0.11 0.11


119

LAW LIBRARY Staffing Actual Actual Budget Budget Change from



001-119 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year Personal Services $75,244 $74,364 $70,700 $71,554 $854 Operating Expenses 1,148 2,159 2,458 2,458 0 Supplies Expense 8,787 3,166 1,300 1,300 0 Other Expenses 37,953 36,577 36,577 36,577 0 Total Expenditures $123,132 $116,266 $111,035 $111,889 $854


120

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 $251,236 $206,304 $143,721 $123,364 ($20,357) Fellsmere Redevelopment District 33,054 31,786 19,312 9,706 9,606 Total Expenditures $284,290 $238,090 $163,033 $133,070 ($29,963) 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 and the Housing Authority, which support the operations of both. 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 $5,188,790 $4,204,689 $3,840,882 $3,521,948 ($318,934) Contingencies 0 0 530,466 651,293 120,827 Cash Forward 0 0 1,797,944 1,797,944 0 Total Expenditures $5,188,790 $4,204,689 $6,169,292 $5,971,185 ($198,107)


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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. 2011/2012 Goals and Objectives Goal: Provide effective planning and efficient use of facilities and personnel in implementing services, policies, laws, and regulations. Objective: • 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.


2008/2009 2009/2010 2010/2011 2011/2012 Prior Year Department Total FT 3 2.72 2.35 2.35 0

Expenditures


Personal Services $529,438 $471,263 $416,968 $390,241 ($26,727) Operating Expenses 16,372 16,976 14,081 13,504 (577) Supplies Expense 3,800 3,472 3,760 3,760 0 Capital Outlay 0 0 1,500 0 (1,500) Total Expenditures $549,610 $491,611 $436,309 $407,505 ($28,804)


122

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. The internal functioning division providing services to other agencies within the County government is the Mailroom and Switchboard Services; externally functioning divisions providing primary service to the general public include the County Library System; Veteran’s Services; Recreation Division; Parks Division; Youth Guidance; Human Services; Sandridge Golf Course and the Shooting Range. 2010/2011 Accomplishments • Established direct supervision and management by the Assistant County Administrator of all Divisions assigned

to Department of General Services under the County Administrator’s 2010 departmental re-organization plan. • Implemented departmental reorganization to achieve more efficient deployment of work force. • Coordinated with Division Directors in developing a cost efficient operational plan in addition to reducing the

overall operational cost of General Services Department. • Continued on going preparation for potential natural disasters. • Entered the realm of social media by establishing social media communication outlets for Recreation, Youth

Guidance, North County Aquatic Center and Shooting Range through use of Face book 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. • Ratified a two year labor agreement with Teamsters Union Local 769.

2011/2012 Goals and Objectives

• Develop interactive coordination of leisure service divisions through cross training of similarly assigned

functions of key personnel. • Reorganize labor forces assigned to Library Operations to absorb personnel reductions. • Synchronize Golf Course operations into the General Services Department under the County Administrator’s

2011 reorganization plan. • Continue to increase promotional awareness and sponsorship revenue for fee based leisure services under the

Department of General Services. • Maintain current level of service provided by mail room operations under a reduced budget. • Provide leadership in the oversight of major capital projects to advance the development of South County Park,

the Shooting Range and the Fairgrounds. • Evaluate privatization of beach park maintenance and janitorial services. • Continue to develop and maintain a productive working relationship with unionized and non-unionized labor

forces.


123

GENERAL SERVICES Staffing Actual Actual Budget Budget Change from

2008/2009 2009/2010 2010/2011 2011/2012 Prior Year Department Total FT 2 2 1.35 1.35 0


001-202 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year Personal Services $208,730 $227,506 $110,333 $105,659 ($4,674) Contractual Services 3,500 0 0 0 0 Operating Expenses 4,216 3,861 2,551 2,454 (97) Supplies Expense 234 166 1,285 1,221 (64) Total Expenditures $216,680 $231,533 $114,169 $109,334 ($4,835)


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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 is charged with negotiating labor agreements and maintaining cordial labor relations with the certified bargaining units. 2010/2011 Accomplishments • Recommended and implemented revisions to the County Administrative Manual. • Maintained the cordial relationship with the certified bargaining units through labor/management meetings. • Successfully negotiated a successor 2-year agreement with the International Brotherhood of Teamsters, Local

769. • Completed a successful RFP for Basic Life Insurance, Voluntary Life Insurance, Long-Term Disability Insurance

and other voluntary products and conducted educational open-enrollment sessions to implement the change in carriers for all employees.

• Implemented an additional 457 deferred compensation plan through the Florida League of Cities, Inc. • Hosted a successful Health Fair for all employees and the public at the County Administrative Complex.

Included covered dependents in the wellness screening initiatives to enhance the County’s wellness program. 2011/2012 Goals and Objectives • Research retiree health insurance options that can reduce post-employment benefit expenditures, including

possible revisions to the County’s Health Insurance Subsidy Policy. • 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. • Continue to maintain cordial relationship with the certified bargaining units.


125

HUMAN RESOURCES Goal link guide located on page 31-32


Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload # of training sessions conducted GG-5 5 32 6 10 Total number of BCC employees N/A 962 917 835 821 Full-time new hires processed GG-5 22 25 21 20 # of wellness programs GG-5 5 4 3 4 Efficiency Cost of service per employee GG-2 $480.15 $423.27 $469.96 $458.43 Cost of service per citizen GG-2 $3.26 $2.75 $2.84 $2.71 Effectiveness Employee turnover rate GG-5 10.35% 7.9% 12.4% 9.0% % of grievances resolved without proceeding to arbitration GG-4 90% 91% 85% 90%



Expenditures


Personal Services $437,335 $358,726 $362,087 $352,474 ($9,613) Contractual Services 7,146 10,782 10,865 8,750 (2,115) Operating Expenses 13,153 13,243 15,625 11,655 (3,970) Supplies Expense 4,277 5,390 3,840 3,490 (350) Total Expenditures $461,911 $388,141 $392,417 $376,369 ($16,048)


126

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 $2,285 $10,000 $15,000 $0 ($15,000) Total Expenditures $2,285 $10,000 $15,000 $0 ($15,000)


127

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. 2010/2011 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. A ssisted them in placing benefit claims applications with the various government agencies.

2011/2012 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. • Continue outreach program to assist veterans and their families in obtaining benefits they are entitled to, from the

various Federal, State and County agencies.



Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload # of clients processed HS-1 5,702 5,799 6,280 6,405 # of forms prepared HS-2 3,589 3,620 3,651 3,724 # of appeals assessed HS-2 29 31 16 28 # of transportation requests served HS-1 3,029 2,948 2,859 2,916 # of phone inquires handled HS-2 8,097 8,204 8,332 8,498 Efficiency Cost per client processed HS-3 $40.58 $39.74 $37.74 $35.99 Effectiveness Recurring income benefits obtained for veterans HS-2 $1,182,306 $1,724,950 $1,431,470 $1,460,099 One-time retroactive benefits obtained for veterans HS-2 $1,442,279 $929,552 $1,385,327 $1,413,033


128

VETERANS SERVICES Staffing Actual Actual Budget Budget Change from



001-206 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year Personal Services $150,775 $153,704 $155,353 $149,357 ($5,996) Operating Expenses 5,836 6,797 3,500 3,500 0 Supplies Expense 2,430 1,575 1,665 2,365 700 Other Expenses 0 0 60 60 0 Capital Outlay 0 0 1,500 0 (1,500) Grants and Aids 72,340 68,379 74,940 74,650 (290) Total Expenditures $231,381 $230,457 $237,018 $229,932 ($7,086)


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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.

2010/2011 Accomplishments • Conduct Comprehensive Emergency Management Plan (CEMP) updates. • 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

2011/2012 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. • Complete phase I of the Post Disaster Redevelopment Plan.



Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Number of public education workshops PS-4 50 32 76 90 # community threats monitored PS-4 N/A 81 69 50 # special needs applications processed PS-1 N/A 501 548 550 Efficiency Cost of service per citizen PS-1 $2.39 $3.45 $4.61 $2.86 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 25% 50% 75% 100%

Local Mitigation Strategy 5-year plan PS-3 75% 100% 25% 50%


130

EMERGENCY MANAGEMENT Staffing Actual Actual Budget Budget Change from


Expenditures


Personal Services $309,183 $360,752 $360,189 $346,848 ($13,341) Contractual Services 0 35,067 153,797 1,800 (151,997) Operating Expenses 23,767 21,709 31,341 31,871 530 Supplies Expense 8,106 19,930 16,577 13,425 (3,152) Other Expenses 0 0 100 100 0 Communications Expense 849 1,868 4,000 3,050 (950) Capital Outlay 0 47,862 69,763 0 (69,763) Total Expenditures $341,904 $487,187 $635,767 $397,094 ($238,673)


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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. 2010/2011 Accomplishments • Manufactured new barrier style gates for Ambersands Beach Access • Replaced decking on boardwalk to dock at Donald MacDonald Campground • Installed new sinks in the Ag Pavilion restroom. • Installed flagpole at the Fairgrounds • Manufactured new gates for baseball field access at Gifford Park • Purchased and installed new playground equipment at Gifford Park. • Installed plants at Gifford Park • Repaired and reinforced aluminum goal post at Gifford football field. • Upgraded shower valves at Golden Sands Beach Park to eliminate / reduce vandalism. • Installed new drinking fountains at Kiwanis Hobart ball fields. • Upgraded restrooms at Kiwanis Hobart Park Lakeside---plumbing, valves, sinks and faucets. • Manufactured new cooking grates for Kiwanis Hobart Park to replace stolen ones. • Replaced decking on upper deck of observation tower at Round Island Riverside Park. • Extended the steps on boardwalk at Tracking Station Park • Manufactured gate for Wabasso Beach Park. • Manufactured new benches for dugouts at Kiwanis Hobart ball fields. • Manufactured new toilet tissue holders for all restrooms---heavy duty---vandal resistant. • Replaced bridge at Round Island Riverside Park that was destroyed by fire. • Installed plywood panels in Ag Expo Pavilion to protect insulation from being damaged. • Painted inside of Ag Expo Pavilion 2011/2012 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. • Install gates for Ag Pavilion and 4-H at Fairgrounds. • Provide additional parking for Agriculture Pavilion at Fairgrounds. • Install new fencing along north property line at Ambersand Beach Access. • Replace gates at both entrances to Kiwanis Hobart Park. • Clean and paint facilities as needed. • Install new restroom / shower facility at the Fairgrounds. • Purchase and install restroom / concession facility at Gifford Park. • Install 3 new multi-purpose fields at South County Regional Park.


132

PARKS DIVISION Goal link guide located on page 33


Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Neighborhood parks maintained CR-4 12 12 12 12 County parks maintained CR-4 47 47 47 47 Total acreage CR-1 4,014 4,014 4,014 4,014 Developed acreage CR-1 1,008 1,008 1,008 1,008 Passive acres mowed CR-1 1,497 1,497 1,497 1,488 Athletic acres mowed CR-1 55 55 55 64 Boardwalk maintenance-linear feet CR-1 4,745 4,745 4,745 4,745 Picnic shelters CR-1 69 69 69 77 Boat ramps maintained CR-1 8 8 8 8 Efficiency Total parks cost per developed acre CR-5 $2,295 $2,114 $2,089 $1,983 Cost of service per citizen CR-5 $16.67 $15.09 $15.25 $13.99 Effectiveness Percentage of available time booked for fairground rental CR-1 45.5% 47.7% 49.0% 50.0%



Expenditures


Personal Services $1,832,022 $1,744,403 $1,677,018 $1,531,317 ($145,701) Contractual Services 3,570 3,122 8,000 34,000 26,000 Operating Expenses 246,614 234,440 255,600 259,000 3,400 Supplies Expense 151,387 125,680 131,787 137,685 5,898 Other Expenses 61,251 22,816 31,095 36,050 4,955 Communications Expense 762 881 1,950 1,000 (950) Capital Outlay 65,932 1,728 116,655 0 (116,655) Total Expenditures $2,361,539 $2,133,068 $2,222,105 1,999,052 ($223,053)


133

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. In addition to the county’s funds, the Human Service Department has secured four grants that are adding an additional $3,200 to the purchase of food for Indian River County residents. 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. 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 Requests for Payment. This year the CSAC funded 20 different programs for 16 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 149 adults and families. These grants total over $2,400,000 of assistance to those in need of shelter. 2010/2011 Accomplishments • The Human Service Department processed over 80 Forensic Exams. These are physical exams of children where

there is suspected physical abuse. (State mandated program) • The Human Service Department processed over 50 Indigent Cremation applications. (State mandated program) • Provided food to over 2,300 individual in 956 families by distributing 19,800 pounds of food. • Secured grants to purchase food for Indian River County residents. This saved the county over $5,100. • 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 20 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.


134

HUMAN SERVICES – 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 $60,500 which assisted 167 families. 2011/2012 Goals and Objectives • Maximize the number of participants to receive assistance with the budgeted funds. • Children’s Services Advisory Committee will monitor the 19 programs and 14 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 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Families provided transportation assistance HS-1 39 34 10 0 Families provided food dollars HS-1 2,075 2,075 2,371 2,500 Families provided prescription dollars HS-4 468 425 402 400 Families provided Rent or Utility assistance HS-4 259 265 195 180 Prescriptions adjudicated using NACo discount prescription card HS-4 7,205 10,054 8,862 9,000

Forensic Exams on children (State Mandated) HS-1 113 115 86 100 Indigent Cremation (State Mandated) HS-1 73 37 51 70 Efficiency Cost of service per citizen HS-3 $2.46 $2.23 $2.26 $2.13 Realized savings for residents utilizing the NACo discount prescription card HS-3 $76,998 $109,975 $102,738 $105,000

Effectiveness Total amount of families served HS-2 2,854 2,812 2,672 2,750 FP&L Care to Share families served (FP&L’s dollars HS-2 115 113 167 180


135

HUMAN SERVICES Staffing Actual Actual Budget Budget Change from


Expenditures


Personal Services $65,634 $37,076 $39,100 $37,919 ($1,181) Contractual Services 240,510 251,131 235,000 230,000 (5,000) Operating Expenses 12,693 3,328 2,575 575 (2,000) Supplies Expense 30,110 23,241 34,950 26,650 (8,300) Total Expenditures $348,947 $314,776 $311,625 $295,144 ($16,481)


136

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. 2010/2011 Accomplishments • Core educational programs were delivered to the green industry on a monthly basis to help them

understand the importance of using practices that reduced fertilizers and pesticides inputs while still creating aesthetically-appealing landscapes that protected the environment and pleased clientele.

• Master Gardeners assisted hundreds of residents find the answers to their landscaping and gardening challenges while helping them reduce their dependency on pesticide (including herbicides and insecticides) and water usage.

• Citrus industry was assisted through technical training required by Global Gap thereby ensuring entry into the foreign market which allowed for the creation and maintenance of thousands of agriculturally-related jobs within the Indian River Citrus area.

• Youth development programs increased tremendously through club activities, K-5 speech contests, embryology, and other science-related topics that taught important and necessary lifeskills through the process of project completion.

• Farmers of limited acreage were targeted for outreach programs that helped them focus on increasing production, food safety and profit while reducing risk.

2011/2012 Goals and Objectives • Provide educational programs to help landscape maintenance professionals decrease nonpoint source pollution by

applying correctly and reducing the amount of fertilizers and pesticides utilized through the state-sponsored GI-BMP program.

• Master Gardener Volunteers will assist homeowner clientele solve their landscaping and gardening challenges through environmentally friendly landscaping practices.

• Citrus industry will continue to receive the latest technological advances and information via various outreach methodologies in order to keep the industry robust and economically viable for the Treasure Coast.

• Agricultural programs for limited-acreage producers will continue to focus on instruction about food hygiene from farm to plate and increasing profit through market identity.

• Broadening 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.


137

AG EXTENSION Goal link guide located on page 32


Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload

# of agriculture clientele assisted PE-1 3,904 4,562 4,265 4,500 Days of volunteer service provided PE-1 1,575 1,304 1,563 1,750 # citizens assisted by Environmental Horticulture program PE-1 7,131 8,321 6,437 7,000

# website statistic viewers PE-1 388,796 564,288 848,274 900,000 Efficiency Value of volunteer hours served* PE-2 $229,320 $217,507 $261,875 $291,900 Cost of service per citizen PE-2 $1.11 $1.09 $0.72 $0.69 Effectiveness % increase(decrease) in youth involved in 4-H program PE-1 208% 3% 163% 10%

% increase (decrease) in agriculture clientele assisted PE-1 515% 17% -22% 10%

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

2008/2009 2009/2010 2010/2011 2011/2012 Prior Year Department Total 4 4 3 3 (0)

Expenditures


Personal Services $139,741 $147,324 $92,368 $88,000 ($4,368) Operating Expenses 7,189 3,143 3,340 3,540 200 Supplies Expense 10,736 2,733 3,095 3,255 160 Total Expenditures $157,667 $153,200 $98,803 $94,795 ($4,008)


138

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, our 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 our goal of assisting the children we 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).” 2010/2011 Accomplishments • We have added many new mentoring initiatives this year: sailing mentoring in partnership with the

Youth Sailing Foundation, Golf Mentoring in partnership with Sandridge, Lunch buddies in partnership with the School District of IRC, tennis mentoring in partnership with all of the local tennis clubs, power mentoring in partnership with Gifford Youth Activity Center, and a business mentoring program for our teens.

• We started a Teen Mentoring Group which meets every Monday night at the Community Church. Approximately 72 teens have been served through this program to date. Adults work with teens on a 1:1 or 2:1 ratio on problem solving, relationship building, career exploration, and we end each session with a family style dinner where we communicate as a family and learn about nutrition and etiquette.

• We have started a Karate Kids group mentoring program offered every Tuesday evening to all YG children and volunteers at the Gifford Youth Activity Center Gym. This program is hugely successful with approximately 40 people in attendance each class.

• We began a partnership with CASTLE and co-wrote a grant that we received from IR Community Foundation and we are now able to offer a pilot of the Strengthening Families parenting classes to our YG parents. There are two 7 week sessions funded by this grant that will last until summer 2012. We hope to find additional funding to continue it because there is a waiting list of parents wishing to attend.


139

YOUTH GUIDANCE- Accomplishments (cont’d)

• We began a partnership with a south Florida non-profit called WE R GEMS (Girls Educated Motivated and Sophisticated). We began offering these classes for adolescent girls and they have been very successful.

• We formed a strong Mentor Recruitment and Retention Committee which meets monthly to work on achieving our mentor related goals.

• 41 local businesses participated in our annual Toy Drive which resulted in us being able to have a Toy Shop for YG Families where parents could choose 2-3 gifts per child for the holidays.

• Succeeded in raising sufficient funds to send all children in Youth Guidance needing assistance to an average of 6 weeks of summer camp, at no cost to parents.

• Awarded college scholarships of $1500 each to 6 deserving high school graduates through the Carol Molloy Memorial Fund.

• Electronic Newsletters – Continued to increased circulation and decreased number printed by converting from hard copy to email and adding many recipients.

2011/2012 Goals and Objectives • Successfully execute our new fundraiser planned for February 11, 2012 at the VB Sports Village. It is

called the Heli-drop Ball Bash and BBQ and our goal is to net $30,000. • Expand our fitness mentoring, tutor mentoring and business mentoring programs to help focus on our

goals of promoting positive youth development for at-risk youth, particularly in terms of academic performance, raising high school and college graduation rates, helping our youth to be employable and self-sufficient upon reaching adulthood, and improving their self-esteem so that they can become strong contributing members of society.

• Work more closely with all school organizations (including PTAs) to make sure they are aware of our program and services so that they may refer children in need to us, as well as recruit more volunteers through the process.

• Add ongoing volunteer/mentor topical trainings (~ 4/year). Topics to be chosen by compiling data from questionnaires completed by volunteers re: interest level in and need for various support trainings.

• Participate in the Children's Movement of Florida on agenda items for the state to raise awareness of the importance of children's issues and to help address their need at a coordinated grassroots level all over the state. Expanding youth mentoring is one of their five priority agenda items.

• Expand our Power Mentoring Program to Boys and Girls Clubs, Habitat for Humanity and Dasie Hope, possible DIRC afterschool programs.

• Continue to promote participation from area organizations in donating money and/or time for children in need. We are planning to continue to heavily promote the Partnership concept within the community. (Business, church groups and service clubs are be invited to Partner with YG. A Gold Partner would simply pair with us for one activity per year, provide at least 10 volunteers for the event and bear the cost of the event. Silver Partners do the same but YGDF bears the cost of the event.). We hope that this broad outreach to the community will bring us many new volunteers that we hope become mentors for our currently unmatched children.


140

YOUTH GUIDANCE Goal link guide located on page 33


Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Total children served HS-1 702 705 683 700 Total volunteer hours HS-2 23,700 25,100 22,028 24,000 Recreational, cultural, and educational outings HS-2 48 50 130 100 Efficiency Increase in mentor/mentee matches HS-2 31 12 144 82 % of YG children with mentors HS-2 14% 16% 36% 48% % of YG children/mentors meeting at least 8 hours/month HS-1 n/a n/a 65% 70%

Effectiveness % of improvement in school performance HS-1 70% 65% 69% 70% % of improvement in self esteem HS-1 67% 65% 62% 64% % of sustained matches (more than 1 year) HS-1 n/a n/a 71% 75% Staffing Actual Actual Budget Budget Change from


Expenditures


Personal Services $127,258 $91,552 $88,257 $66,111 ($22,146) Operating Expenses 5,285 4,826 4,200 0 (4,200) Supplies Expense 594 186 0 0 0 Total Expenditures $133,137 $96,564 $92,457 $66,111 ($26,346)


141

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. 2010/2011 Accomplishments • Revision of the County Purchasing Manual. • Discontinued the warehouse inventory and software thereby saving approximately $10,000 annually for software

maintenance. 2011/2012 Goals and Objectives • Work towards standardization of bid document front end language so each department is using a common bid

document format. Goal link guide located on page 31-32


Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Number of purchase orders issued GG-4 2,463 1,970 1,805 1,800 Number of sealed bids or requests for proposals issued GG-4 65 57 57 55

Efficiency Cost per purchase order issued GG-2 $85.35 $94.59 $102.22 $97.26 Average purchase order amount GG-2 $9,929 8,251 $9,907 $10,000 Cost of service per citizen GG-2 $1.47 $1.32 $1.34 $1.27 Effectiveness % of purchase order processed within 24 hours GG-4 80% 80% 85% 90% Number of bid protests GG-4 4 0 1 1


142

PURCHASING Staffing Actual Actual Budget Budget Change from


Expenditures


Personal Services $198,352 $179,560 $180,711 $173,205 ($7,506) Operating Expenses 4,162 2,876 2,710 858 (1,852) Supplies Expense 7,697 3,897 1,075 990 (85) Total Expenditures $210,212 $186,333 $184,496 $175,053 ($9,443)


143

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.

2010/2011 Accomplishments • Completed design and bidding of Transit Facility. • Completed lead abatement/encapsulation of Archie Smith Fish House site.

2011/2012 Goals and Objectives • Provide project management and oversight for construction of the Senior Resource Assoc. Bus Transit • Provide project management of Crime Scene project.



Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Total square footage maintained GG-4 715,215 550,215 550,215 550,215 # of facilities and sites maintained GG-4 47 45 45 45 # of formal work orders processed GG-5 2,816 2,929 2,491 2,500 Landscaped grounds maintained (in acres) GG-4 51.5 51.5 51.5 51.5 Efficiency Average cost for custodial services per square foot GG-2 $1.05 $0.95 $0.99 $0.99 Total facilities management per square foot GG-2 $4.93 $5.79 $5.93 $5.68 Cost of service per citizen GG-2 $24.69 $22.58 $23.62 $22.55 Effectiveness % of work orders completed with 24 hours GG-4 96% 97% 96% 97% % of preventative work orders completed GG-4 77.5% 92.8% 88.0% 90.0% Certified as Gold Status Florida Green County GG-5 Yes Yes Yes Yes


144

FACILITIES MANAGEMENT



Expenditures


Personal Services $1,294,670 $1,080,459 $1,068,543 $1,013,677 ($54,866) Contractual Services 593,940 603,661 724,435 700,000 (24,435) Operating Expenses 1,476,305 1,346,944 1,338,432 1,283,183 (55,249) Supplies Expense 107,815 102,834 127,974 130,065 2,091 Other Expenses 23,941 41,102 0 0 0 Communications Expense 478 482 1,500 1,000 (500) Capital Outlay 33,250 12,340 0 0 0 Total Expenditures $3,530,398 $3,187,822 $3,260,884 $3,127,925 ($132,959)


145

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. 2010/2011 Accomplishments • Received the Distinguished Budget Presentation Award from the Government Finance Officers Association for

2010/2011 Budget Document for the twentieth consecutive year. • Improvement of performance indicators for all departments to use as an effective management tool. • Increased fund balances, to meet the goal of 25% as stated in the County’s fund balance policy, through effective

management and efficient use of resources. • Reduced budgets to keep millage rates below the rolled-back rate and below legislative mandated caps in all

funds as taxable values decreased countywide. 2011/2012 Goals and Objectives • Improve current analysis of the financial condition of Indian River County. • 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 capital project budgeting, planning, and accounting to better allocate resources to capital projects and

monitor all elements of the Capital Improvement Program.


146

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

Performance Indicator Goal Link Actual FY

2008/09 Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload # of requisitions and pay requests reviewed GG-4 6,663 6,700 6,726 6,700 # of change orders processed GG-4 1,352 1,506 1,477 1,400 # of agenda items reviewed GG-4 832 767 669 660 Efficiency Department’s expenditures as a percentage of total County expenses/budget GG-2 0.0987% 0.0961% 0.1006% 0.1169%

Taxing Funds-fund balance as a percentage of annual budget GG-2 44.9% 44.0% 32.7% 37.0%

Effectiveness % of requisitions processed within 24 hours GG-4 98% 98% 98% 98% % 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 $341,891 $309,153 $304,524 $292,920 ($11,604) Operating Expenses 38,153 5,686 6,500 0 (6,500) Supplies Expense 12,005 9,905 9,734 9,182 (552) Total Expenditures $392,050 $324,744 $320,758 $302,102 ($18,656)


147

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.

2010/2011 Accomplishments

• Successful planning and preparedness of a Federal Emergency Management Agency exercise involving a full activation of the Emergency Operations Center (EOC) for the St. Lucie Nuclear Power Plant under the new Homeland Security guidelines.

• Participation at St. Lucie Nuclear Power Plant quarterly drills and task force meetings. • Completion of the REP program and planning course, including the use of the All-Hazard Response and

Preparedness Assessment Tool. • Participation in the ongoing rewrite of the State of Florida, St. Lucie Nuclear Power Plant Appendix III and

Indian River County radiological emergency plans. • Coordinated maintenance of the County’s 800 MHz public safety trunked radio system and towers.


• Continue to participate as a task force member for the St. Lucie Nuclear Radiological Preparedness Program • Prepare and participate in evaluated nuclear exercises with Counties, State and Federal Agencies, including the

scheduled 2012 St. Lucie County Nuclear Plant Radiological Emergency Drill. • Work on the implementation of the new FEMA Radiological Emergency Preparedness Program Manual. • Provide management service to users of the 800MHz public safety trunked radio system and maintenance to radio

towers.



Expenditures


Personal Services $76,144 $74,767 $75,135 $53,596 ($21,539) Contractual Services 0 6,494 7,209 15,450 8,241 Operating Expenses 5,103 7,266 8,230 5,552 (2,678) Supplies Expense 368 2,095 8,823 3,805 (5,018) Communications Expense 0 0 830 1,000 170 Total Expenditures $81,615 $90,623 $100,227 $79,403 ($20,824)


148

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.

2010/2011 Accomplishments • Completed all health care facility plan reviews. • Completed update of Indian River County’s Emergency Plan for Hazardous Materials. • Completed all registration of applicants for Special Needs shelter. • Updated the Local Mitigation Strategy Project Priority List • Conducted public emergency preparedness information to over 200 residents.


• Finalize 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.


149

EM BASE GRANT Goal link guide located on page 31


Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Emergency Management training events PS-1 10 27 50 50 Updates to Local Emergency Management Plans PS-1 N/A 8 8 9 Health Care facility plan review PS-3 N/A 40 33 40 EMPA Scope of work objectives & capabilities PS-3 N/A 27 30 22 HAZMAT site visits (contractual) PS-3 N/A 15 11 10 Community outreach (est. participants) PS-4 N/A 1,489 2,420 2,650 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 25% 50% 75% 100% New disaster plan implementation

• Post Disaster Redevelopment Plan • Disaster Housing Initiative

PS-1 N/A 10% 20% 30%




001-238 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year Personal Services $82,467 $81,100 $81,508 $78,363 ($3,145) Operating Expenses 0 0 2,368 2,468 100 Supplies Expense 0 10,562 17,852 4,000 (13,852) Capital Outlay 0 7,100 0 0 0 Total Expenditures $82,467 $98,762 $101,728 $84,831 ($16,897)


150

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.com, www.sandridge.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. 2010/2011 Accomplishments • Expanded network connectivity through the use of vpn technology and dsl internet access, giving offsite locations

faster access to information and research tools. • Added 2 new web sites to the group of existing web sites. ExpoFairFlorida.com and SwimTrainFlorida.com 2011/2012 Goals and Objectives • Provide a technologically current information system that facilitates the efficiency and effectiveness of the

County’s employees and departments. • Develop computer hardware and software standards with efficient means of purchasing and upgrading personal

computers and network servers.



Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload # of County website page views GG-1 1,658,974 1,644,723 1,825,719 1,875,720 # of websites maintained GG-4 11 11 13 15 # of network servers administered GG-4 42 45 50 52 # of network devices supported GG-4 N/A 943 943 960 # of network domain accounts supported GG-4 N/A 710 710 725 # of PSA’s aired GG-1 252 507 672 800 # of public meetings broadcasted GG-1 80 72 90 95 Efficiency Cost of service per citizen GG-2 $4.85 $4.23 $4.08 $3.84 Effectiveness % of computers replaced GG-2 N/A N/A <4% 5% % of servers converted to Windows 2003 Server platform GG-4 79% 85% 94% 100%

% of same day response to service requests GG-4 86% 86% 88% 90% % of buildings/departments connected to high-speed network GG-4 60% 65% 79% 82%

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151

COMPUTER SERVICES Staffing Actual Actual Budget Budget Change from


Expenditures


Personal Services $448,494 $411,388 $381,126 $365,209 ($15,917) Contractual Services 7,238 16,170 15,030 15,030 0 Operating Expenses 26,979 25,693 29,981 28,886 (1,095) Supplies Expense 167,537 134,465 137,338 124,436 (12,902) Capital Outlay 35,141 9,771 0 0 0 Total Expenditures $685,391 $597,487 $563,475 $533,561 ($29,914)


152

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 $590,662 $425,365 $389,235 $311,388 ($77,847) Total Expenditures $590,662 $425,365 $389,235 $311,388 ($77,847)


153

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. 2010/2011 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. 2011/2012 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 vetenerian facilities and streamline the licensing process to be more efficient for

the public. Goal link guide located on page 33


Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Citations issued HS-2 325 456 488 500 Warnings issued HS-2 758 830 942 1,000 Bites investigated HS-2 244 294 279 265 Animals handled HS-2 9,756 10,944 10,983 11,000 Officer response calls HS-2 6,965 8,364 8,053 9,000 Licenses sold HS-2 13,980 11,396 9,915 11,500 Efficiency Total Animal Control costs per animal handled HS-3 $52.49 $43.96 $43.76 $42.45 # of responses answered per enforcement officer HS-3 1,160.8 1,672.8 1,610.6 1,800.0 Average response time per call met in goal time* HS-2 N/A 91.3% 90.1% 88.9% Effectiveness Percentage of Certified Officers HS-2 100% 100% 100% 100% Pre-dangerous/Dangerous dog cases* HS-2 N/A 9 11 19 *Software used to track information was not in place prior to FY 2009/10.


154

ANIMAL CONTROL Staffing Actual Actual Budget Budget Change from



001-250 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year Personal Services $437,570 $402,866 $392,050 $378,379 ($13,671) Contractual Services 15,128 12,463 11,276 11,276 0 Operating Expenses 26,495 29,966 31,670 32,470 800 Supplies Expense 31,389 35,242 44,640 43,840 (800) Communications Expense 1,520 556 1,000 1,000 0 Total Expenditures $512,103 $481,091 $480,636 $466,965 ($13,671)


155

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.

2010/2011 Accomplishments • Mailroom staff worked with staff members from various Departments towards automation resulting in cost

savings on the County’s copying demands. • Continued to increase ability to provide public information assistance through both the switchboard and front

desk information center.

2011/2012 Goals and Objectives Implement utilization of volunteers to provide presence at the Information Desk located in County Administration Complex – Building “A”. Volunteers would be available to assist visitors by providing general information and directing to various departments and officials. Goal link guide located on page 31-32


Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Total pieces of outgoing mail processed GG-4 112,556 111,921 109,319 110,000 Number of copies made GG-4 1,561,198 1,342,811 1,104,907 1,100,000 Number of facsimiles sent/received GG-4 558 411 331 335 Efficiency Pieces of outgoing mail processed per FTE GG-4 56,278 55,961 54,660 55,000 Cost of service per citizen GG-2 $2.49 $2.35 $2.60 $2.41 Effectiveness Requested copies processed within 24 hours GG-4 100% 100% 100% 100%




001-251 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year Personal Services $101,831 $97,192 $94,419 $75,726 ($18,693) Operating Expenses 202,590 182,757 209,541 202,823 (6,718) Supplies Expense 5,028 7,275 9,797 9,870 73 Communications Expense 42,752 45,202 45,203 45,260 57 Total Expenditures $352,202 $332,426 $358,960 $333,679 ($25,281)


156

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 $16,984 $16,797 $15,103 $15,103 $0 Operating Expenses 1,900 1,900 1,900 1,900 0 Other Expenses 86 273 70 70 0 Total Expenditures $18,970 $18,970 $17,073 $17,073 $0


157

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 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year

Total FT 16 15 15 15 0


001-300 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year Personal Services $27,836 $21,681 $22,257 $27,542 ($5,285) Transfer to Constitutional 1,086,956 1,003,407 972,818 $932,252 (40,566) Total Expenditures $1,114,792 $1,025,850 $995,075 $959,794 ($35,281)


158

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 a n 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 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year

Total FT 38 38 38 38 0


001-400 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year Personal Services $63,434 $63,122 $65,040 $65,040 $0 Operating Expenses 16,250 16,333 20,000 20,000 0 Transfer to Constitutional 1,121,499 1,135,910 1,180,064 1,180,064 0 Total Expenditures $1,201,183 $1,265,104 $1,265,104 $1,265,104 $0


159

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 77.82% of the Property Appraiser's total budget for the 2011/2012 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 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year

Total FT 40 40 36 35 (1)

Expenditures


Personal Services $82,080 $71,787 $58,156 $76,705 $18,549 Operating Expenses 45,207 56,535 52,000 56,000 4,000 Transfer to Constitutional 2,410,959 2,385,800 2,254,597 2,125,026 (129,571) Total Expenditures $2,538,245 $2,514,122 $2,364,753 $2,257,731 ($107,022)


160

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 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year Corrections FT 195 198 207 162 (45) Court Services FT 23 23 23 20 (3) Law Enforcement FT 301 301 301 303 2

Total FT 519 522 531 485 (46) Expenditures


Personal Services $1,632,167 $1,597,030 $1,556,574 $1,537,047 ($19,527) Contractual Services 1,038,268 912,583 900,000 900,000 0 Transfer to Constitutional 40,469,629 40,257,421 38,467,544 36,727,919 (1,739,625) Total Expenditures $43,140,064 $42,767,035 $40,924,118 $39,164,966 ($1,759,152)


161

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 2008/2009 2009/2010 2010/2011 2011/2021 Prior Year

Total 8 8 6 6 0 Expenditures


Personal Services $14,163 $13,925 $11,625 $14,402 $2,777 Transfer to Constitutional 1,207,487 1,011,376 1,006,971 1,136,009 129,038 Total Expenditures $1,221,650 $1,025,301 $1,018,596 $1,150,411 $131,815


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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 $23,317 $42,443 $39,214 $23,328 ($15,886) Supplies Expense 6,489 850 1,035 1,080 45 Other Expenses 83,255 111,483 57,342 0 (57,342) Total Expenditures $113,061 $154,776 $97,591 $24,408 ($73,183)


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

Actual Actual Budget Budget Change from Dept. Agency 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year 106 New Horizons of the Treasure Coast $431,569 $370,734 $303,328 $303,328 $0 106 State Health Department 825,293 689,623 580,056 551,053 (29,003) 110 Department of Juvenile Justice 664,291 573,676 594,944 536,022 (58,922) 110 Treasure Coast Reg. Planning Council 58,163 58,163 58,163 58,163 0 901 Guardian ad Litem 22,697 36,766 33,545 18,704 (14,841) 903 State Attorney 30,483 26,551 37,712 33,319 (4,393) 903 Victim’s Assistance Program 59,722 53,750 48,375 54,788 6,413 904 Public Defender 5,022 4,286 4,796 4,881 85 907 Medical Examiner 341,117 357,797 313,616 295,512 (18,104)

Subtotal State Agencies 2,438,357 2,171,346 1,974,535 1,855,770 (118,765) 128 Children’s Services* 881,068 765,984 691,290 656,726 (34,564) 110 IRC Mental Health Walk-in Clinic 67,500 87,375 0 27,500 27,500 110 Cultural Council of IRC 40,454 40,454 36,409 0 (36,409)

Subtotal Non Profits 989,022 893,813 727,699 684,226 (43,473) 110 Carenet Pregnancy Center 17,000 17,000 17,000 17,000 0 110 Community Transportation Coord. 2,233,104 2,890,820 1,244,558 500,130 (744,428) 110 Economic Development Division 91,490 100,863 119,332 119,332 0 110 Gifford Youth Activity Center 105,307 105,307 94,777 90,038 (4,739) 110 Humane Society 399,150 401,700 395,547 395,547 0 110 Progressive Civic League of Gifford 15,000 15,000 13,500 12,825 (675) 110 Treasure Coast Homeless Serv. Council 17,859 17,859 16,073 15,270 (803)

Subtotal Quasi-Non Profits 2,878,910 3,548,549 1,900,787 1,150,142 (750,645) Total State Agencies, Non Profits

and Quasi-Non Profits $6,306,289 $6,613,708 $4,603,021 $3,690,138 ($912,883)

* 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 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year

Big Brothers, Big Sisters – Children of Prisoners 10,000 10,000 12,344 15,000 $2,656 Boys & Girls Clubs - Fellsmere 0 0 19,751 14,813 (4,938) Boys & Girls Clubs - South County 30,000 25,000 12,344 14,813 2,469 Boys & Girls Clubs - Sebastian 35,000 30,000 12,344 14,813 2,469 Boys & Girls Clubs - Youth Vol. Corps 36,000 30,000 0 0 0 Catholic Charities-Samaritan Center 40,000 35,000 26,664 26,664 0 CCCR - Children In Centers 190,000 190,000 182,699 182,699 0 CCCR - Psychological Support 7,000 4,800 5,925 5,925 0 Dasie Hope Center 63,000 63,000 55,303 40,000 (15,303) Early Learning Coalition 12,100 12,100 8,888 0 (8,888) Exchange Club Castle - Safe Families 45,905 46,592 36,540 36,540 0 GYAC - Youth & Family Guidance 21,870 20,000 27,158 27,158 0 Healthy Start - Healthy Families 60,000 40,000 35,552 35,552 0 Healthy Start - TLC Newborn 25,000 15,000 13,332 13,332 0 Hibiscus Children’s Center - Hibiscus Hope 7,200 0 0 0 0 Homeless Assistance Center 0 0 9,876 13,512 3,636 Jr. League – Whole Child Connection 0 0 12,344 10,000 (2,344) Mental Health Services Programs 0 0 14,813 0 (14,813) Redland Christian Migrant Assoc. 30,000 30,000 24,689 24,689 0 Substance Abuse Council - Life Skills 90,000 70,000 62,216 62,216 0 Substance Abuse Council - Right Choice 90,000 80,000 107,645 102,000 (5,645) Substance Abuse Council - Prevent 68,000 50,000 0 0 0 Sun Up/Special Needs 0 0 0 6,500 6,500 United for Families - Foster Parent Retention 19,993 14,492 10,863 10,500 (363) Total Children’s Services $881,068 $765,984 $691,290 $656,726 ($34,564)


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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.


166

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 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. Cultural Council of Indian River County - coordinates and promotes a comprehensive cultural program for the County. Approved funding is to provide funding for the cost of an Executive Director. CHILDREN’S SERVICES 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. 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.


167

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. Healthy Start Coalition – Healthy Families - Offers programs that provide a wide variety of social services that are designed to support the healthy development of families; improve family interaction skills and help fragile families to resolve their problems at a pre-crisis stage before they become unmanageable. This is a voluntary primary prevention program designed to promote positive parenting and healthy child growth and development. Healthy Start Coalition – TLC Newborn - Offers programs that provide educational and supportive services for new parents or parents who are expecting a child to prepare them on an emotional and practical level for the impact that a newborn will have upon their lives and relationships. 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. Junior League of Indian River, Inc. – 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. Mental Health Association – Child and Youth Mental Health Program – This program is a child-centered, family-driven, clinically-based program with interagency collaboration. To support children in need of mental health services, this agency provides individual therapy, family counseling and therapeutic groups without consideration of the client’s ability to pay.


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Redland Christian Migrant Assoc. – 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. Sun Up of Indian River, Inc. - Offers an Early Intervention Program for developmentally disabled and mentally ill children. Each 10-week program is specifically designed to meet the child’s needs and integrates parents, siblings and caregivers into the therapy process. United For Families – Foster Parent Mentor and Retention Program - Offers a mentoring program to educate foster parents about local resources and how to access them, to facilitate retention of foster homes and to decrease the number of disruptions in child placements. QUASI-NON-PROFIT ORGANIZATIONS (1) Care Net Pregnancy Centers of Indian River County - This program assists clients with their physical needs who are pregnant and considering adoption for their unborn child. Each client is encouraged to learn the responsibilities of parenting and the important role of motherhood. This program is funded entirely from revenue received from the State of Florida Department of Highway Safety and Motor Vehicles from the sale of Choose Life License Plates. 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.


169

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. 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

2011/2012 Budget M.S.T.U. Detail

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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 decrease for Fiscal Year 2011/12.


171

As shown in the graph above, Fund Transfer Out constitutes the largest expenditure category for the M.S.T.U. (76.7% of total expenses). This amount consists of a transfer to the General Fund for 60% 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- 12.4%, which funds the County Recreation Department. This is the ninth 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.


172

MUNICIPAL SERVICE TAXING UNIT REVENUE


Ad Valorem Taxes $10,676,400 $9,348,929 $8,406,492 $7,719,618 ($686,874) Franchise Fees 10,890,796 10,429,744 10,525,000 9,937,478 (587,522) Occupational Licenses 202,522 178,591 182,500 175,000 (7,500) Building Permits 154,601 159,194 155,000 155,000 0 Federal Grants (154,487) 0 0 0 0 State Grants 9,841 19,880 10,000 10,000 0 State Shared Revenues 5,255,218 4,912,409 4,593,571 4,744,567 150,996 Culture/Recreation Revenues 868,764 825,215 698,029 712,250 14,221 Other Charges for Services 51,721 31,319 40,000 35,000 (5,000) Violation of Local Ordinances 91,186 101,610 70,000 80,000 10,000 Interest 576,804 206,958 160,000 77,500 (82,500) Other Miscellaneous Revenue 56,025 116,191 18,524 17,185 (1,339) Non Operating Sources 0 0 4,081,148 806,820 (3,274,328) Total MSTU Revenue $28,679,391 $26,330,040 $28,940,264 $24,470,418 ($4,469,846)

MUNICIPAL SERVICE TAXING UNIT EXPENSE BY DEPARTMENT

Actual Actual Budget Budget Change from Dept Department Name 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year 104 North County Aquatic Center $882,550 $799,614 $731,913 $742,965 $11,052 105 Gifford Aquatic Center 282,189 263,239 272,232 257,296 (14,936) 108 Recreation 1,176,042 1,054,239 1,048,087 917,853 (130,234) 110 Agencies 0 0 3,200,000 0 (3,200,000) 116 Ocean Rescue 883,934 894,193 748,422 703,847 (44,575) 161 Shooting Range 382,637 384,491 333,545 343,275 9,730 199 Reserves-B.C.C. 21,686,442 20,761,169 20,617,122 19,847,752 (769,370) 204 Planning And Development 216,645 215,511 216,019 207,708 (8,311) 205 County Planning 1,335,447 1,012,221 923,001 841,791 (81,210) 207 Env. Planning/Code Enforce. 570,762 528,381 414,242 336,512 (77,730) 210 Parks 119,542 110,156 87,825 80,369 (7,456) 214 Roads And Bridges 26,382 47,425 138,754 0 (138,754) 234 Telecommunications 124,478 110,073 119,102 111,050 (8,052) 400 Tax Collector 69,575 64,180 90,000 80,000 (10,0000

Total M.S.T.U. Expenses $27,756,625 $26,244,893 $28,940,264 $24,470,418 ($4,469,846)


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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. 2010/2011 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 sixth year. • Partnered with Pointe West for the eighth season of “Screen on the Green” and “Winter Fest” celebrations. • Partnered with Sandridge Golf Club and the Indian River Golf Foundation to secure a SNAG Golf grant from the

National Recreation and Parks Association. 2011/2012 Goals and Objectives Goal: Provide comprehensive leisure and recreation programs and aquatic activities within the challenge of fiscal restraint using core values. 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.


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RECREATION Goal link guide located on page 33


Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Guarded Beach attendance CR-4 201,105 227,442 231,775 234,000 Total Beach Park attendance CR-4 437,302 467,434 449,213 455,000 North County Aquatics Center (NCAC) pool attendance CR-4 74,667 74,471 83,114 84,000

Gifford Aquatics Center pool attendance CR-4 15,120 12,636 15,401 15,000 Athletic and event attendance CR-2 14,730 23,750 24,112 25,000 Youth athletic volunteer hours CR-6 10,500 18,000 20,832 21,000 Efficiency Cost per ocean park participant CR-5 $2.02 $1.91 $1.67 $1.55 Cost per NCAC participant CR-5 $11.82 $10.74 $8.94 $8.84 Cost per Gifford Aquatics Center participant CR-5 $18.66 $20.83 $17.68 $17.15

Value of Youth Athletic Volunteers CR-6 $110,250 $189,000 $218,736 $220,500 Effectiveness % of EMT Certified ocean rescue lifeguards CR-3 92% 92% 73.3% 85%

% of increase (decrease) in athletic and event attendance CR-4 69.8% 61.2% 1.5% 3.7%

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 2008/2009

Actual 2009/2010

Budget 2010/2011

Budget 2011/20121

Change from Prior Year

Department Total FT 34 28 23.3 22.3 (1)


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RECREATION Expenditures

Dept. Department Name Actual

2008/2009 Actual

2009/2010 Budget

2010/2011 Budget

2011/2012 Change from Prior Year

004-104 North County Aquatic Personal Services $600,184 $526,118 $505,847 $519,299 $13,452 Contractual Services 17,033 14,971 14,042 14,042 0 Operating Expenses 175,580 156,932 148,024 146,524 (1,500) Supplies Expense 77,878 79,430 60,500 62,500 2,000 Other Expenses 2,104 1,785 3,500 600 (2,900) Capital Outlay 9,772 20,378 0 0 0 Total $882,550 $799,614 $731,913 $742,965 $11,052

004-105 Gifford Aquatic Personal Services $223,434 $187,762 $218,323 $204,287 ($14,036) Contractual Services 4,924 3,976 5,356 5,356 0 Operating Expenses 23,591 18,203 22,300 21,800 (500) Supplies Expense 29,542 30,592 25,253 25,253 0 Other Expenses 698 325 1,000 600 (400) Capital Outlay 0 22,381 0 0 0 Total $282,189 $263,239 $272,232 $257,296 ($14,936)

004-108 Recreation Personal Services $813,593 $728,480 $700,503 $569,577 ($130,926) Contractual Services 73,440 66,335 52,500 52,500 0 Operating Expenses 148,828 135,906 145,772 162,065 16,293 Supplies Expense 20,253 26,470 37,759 36,354 (1,388) Other Expenses 109,085 97,048 111,553 97,340 (14,213)

Capital Outlay 10,844 0 0 0 0 Total $1,176,042 $1,054,239 $1,048,087 $917,853 ($130,234) 004-116 Ocean Rescue

Personal Services $863,026 $865,515 $726,582 $681,647 ($44,935) Contractual Services 685 7,498 2,000 2,000 0 Operating Expenses 3,117 3,369 1,700 2,000 300 Supplies Expense 17,106 17,811 18,140 18,200 60

Total $883,934 $894,193 $748,422 $703,847 ($44,575) Total Expenditures $3,224,715 $3,011,285 $2,800,654 $2,621,961 ($178,693)


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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. 2010/2011 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) Muzzle Loading Rifle Club,(2) Field Archery Club • 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 and Ducks Unlimited. • Hosted Civil Air Patrol gun safety and marksmanship training classes. • Hosted the Florida Police & Fire State Games. (7 events over 5 days with 764 competitors) 2011/2012 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 to bring events to the area. • Work with FWCC to promote the Hunters Educations classes. • Develop 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.


178

SHOOTING RANGE Goal link guide located on page 33


Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Total safety/registration cards issued CR-2 9,050 6,471 8,176 7,800 Total daily attendance CR-2 29,446 27,709 28,628 28,800 Number of presentations made to promote facility CR-1 57 51 53 50 Hunters Education Classes held CR-2 10 9 12 12 Number of hosted events CR-2 21 24 34 37 Efficiency Revenues as % of expenses CR-5 102.5% 92.2% 100.0% 100.0% Cost of service per attendee CR-5 $12.99 $13.87 $11.65 $11.92 Effectiveness % increase(decrease) in annual attendance CR-2 N/A -5.9% 3.3% 0.6%

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

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


2008/2009 2009/2010 2010/2011 2011/2012 Prior Year Department Total FT 3 3 3 3 0 Expenditures


Personal Services $250,468 $262,770 $245,555 $239,045 ($6,510) Contractual Services 3,394 3,217 3,401 1,000 (2,401) Operating Expenses 18,601 37,843 30,773 29,414 (1,359) Supplies Expense 103,084 80,661 53,816 73,816 20,000 Capital Outlay 7,090 0 0 0 0 Total Expenditures $382,637 $384,491 $333,545 $343,275 $9,730


179

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 59.8% of the transfers are for law enforcement while 16.9% helps fund transportation. Expenditures

Fund/Department 004-199

Actual 2008/2009

Actual 2009/2010

Budget 2010/2011

Budget 2011/2012


Contractual Services $486,332 $452,010 $385,556 $345,156 ($40,400) Fund Transfer 21,200,110 20,309,159 19,536,181 18,753,915 782,266 Contingencies 0 0 146,704 200,000 53,296 Cash Forward 0 0 548,681 548,681 0 Total Expenditures $21,686,442 $20,761,169 $20,617,122 19,847,752 ($769,370)


180

COMMUNITY DEVELOPMENT Statement of Function It is the purpose of this department to establish and 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; facilities, housing and other required services, and conserve, develop, utilize and protect natural resources within the County. The Community Development Department consists of Planning and Development, County Planning, Environmental Planning and Code Enforcement, Metropolitan Planning Organizations (MPO), State Housing Initiative Program (SHIP), Hurricane Housing Recovery (HHR), Building Division, Housing Authority, 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. 2011/2012 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 2008/2009

Budget 2009/2010

Budget 2010/2011

Budget 2011/2012




Actual 2008/2009

Actual 2009/2010

Budget 2010/2011

Budget 2011/2012


Personal Services $209,883 $208,964 $208,692 $200,787 ($7,905) Operating Expenses 5,075 5,027 5,450 5,030 (420) Supplies Expense 1,687 1,520 1,877 1,891 14 Total Expenditures $216,645 $215,511 $216,019 $207,708 ($8,311)


181

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.


• Managed the West Gifford initiative. • Conducted planning activities related to tax abatement incentives and pain clinic regulations. • Completed work on various LDR and emergency ordinances and regulatory initiatives, including workshop

meetings. • Processed Comprehensive Plan Amendments. • Reviewed and approved development project applications. • Initiated comprehensive update of the LDRs, including EAR-based changes. • Revised and continued production of the County Community Development Report. • Coordinated with and provided comments on projects proposed in adjacent jurisdictions (St. Lucie County, Vero

Beach). • Completed all of the EAR-based Comprehensive Plan Amendments. • 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 Gifford Executive Group


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. • Complete Land Development Regulations (LDRs) revisions (Comprehensive Plan implementation)


182

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, such as special issues and small area plan studies, public school planning activities, and LDR changes in a timely manner.

• Complete Comprehensive update of the LDRs



Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Long Range Planning Section: Total Comprehensive Plan amendments processed GG-6 2 5 5 3 Total zoning ordinance amendments processed GG-6 3 4 1 3 Comp. Plan/rezoning public hearings held GG-1 12 23 17 18 Comp. Plan/rezoning pre-application conferences GG-1 21 12 10 10 Planner-of-the-day inquires answered GG-4 4,605 5,086 4,314 4,800 Concurrency Certificates GG-6 191 188 205 250 Current Development Section: Major & minor plan approvals GG-6 40 20 21 25 Total administrative approvals GG-6 116 109 131 140 Preliminary/final plat approvals GG-6 11 6 9 10 Pre-application conferences held GG-1 36 42 35 40 Technical review committee formal projects reviewed GG-6 37 24 35 40

Application requests processed GG-4 1,500 1,364 1,400 1,500 Efficiency Application requests processed per FTE GG-4 375 341 350 375 Inquiries per planner-of-the-day GG-4 383.75 508.6 431.4 480.0 Cost of service per citizen GG-2 $9.34 $7.17 $6.69 $6.07 Effectiveness % Comp. plan amendments in compliance with State reg. GG-3 100% 100% 100% 100%

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


183

COUNTY PLANNING Staffing

Actual 2008/2009

Actual 2009/2010

Budget 2010/2011

Budget 2011/2012




Actual 2008/2009

Actual 2009/2010

Budget 2010/2011

Budget 2011/2012


Personal Services $934,392 $704,311 $653,345 $621,074 ($32,271) Contractual Services 42,068 28,201 20,000 10,000 (10,000) Operating Expenses 240,306 179,218 177,238 154,119 (23,119) Supplies Expense 12,721 9,193 14,371 14,509 138 Other Expenses 103,715 91,298 58,047 42,089 (15,958) Capital Outlay 2,245 0 0 0 0 Total Expenditures $1,335,447 $1,012,221 $923,001 $841,791 ($81,210)


184

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.

2010/2011 Accomplishments • Provided staff support for the Code Enforcement Board (CEB). • Obtained a “Site Rehabilitation Completion Order (SRCO) Without Conditions” from the FDEP for limited

ground contamination remediation at the Jones’s Pier Conservation Area. • Obtained a $17,845 grant from the Florida Inland Navigation District for “Phase A” public access improvements

on the Flinn Tract of the Lagoon Greenway. • Obtained $1 million in grant funds under the North America Wetlands Conservation Act (NAWCA) program for

acquisition of 350 acres on the Pressley Ranch under the County Environmental Lands Program. • 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 the Local Mitigation Strategy (LMS) Working Group relating to an LMS Prioritized Project List (PPL).

• Coordinated with FEMA consultants, county engineering and county surveying staff on digital modernization of Flood Insurance Rate Maps (FIRMs).

• 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 590 zoning and environmental regulatory permits. • Processed/resolved code violations on more than 2,500 individual properties. • Participated in more than 400 hearings before the Indian River County Code Enforcement Board. • Collected $254,880 in code enforcement fines.¹ ¹Collected fines include a $150,000 payment under a Mediation Settlement Agreement with City First Mortgage Corporation for code violations at 2025 Surfside Terrace, and a $36,620 payment from Vista Golf LLC for overgrown weed violations interior to Vista Gardens.

2011/2012 Goals and Objectives • Facilitate the land acquisition and management process under the County Environmental Lands Program. • Process zoning and environmental permits in a timely manner. • Complete Land Development Regulation (LDR) revisions to implement EAR-based amendments of the

Conservation Element, Coastal Management Element, Stormwater Management and Aquifer Recharge Elements of the Comprehensive Plan.

• Complete a five-year update of the County Manatee Protection Plan.


185

ENVIRONMENTAL PLANNING AND CODE ENFORCEMENT



Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Home Occupation permits PS-2 350 338 332 335 Land clearing permits PS-2 22 21 14 15 Tree removal permits PS-2 19 19 19 20 Pond permits PS-2 3 11 6 5 Dune maintenance permits PS-2 2 1 1 1 Wetland Resource permits PS-2 2 4 2 2 Sign permits reviewed PS-2 60 77 79 80 Total permits / approvals PS-2 582 605 599 600 Site plan related inspections completed PS-2 1,195 950 774 700 Notice of violations PS-4 1,758 2,038 2,949 2,900 Violation complaints received PS-4 2,482 2,691 3,080 3,000 Code violations resolved PS-1 2,078 2,220 2,532 2,500 RSF dock reviews PS-2 14 10 14 15 Pre-application conferences for Environmental permits PS-2 50 40 35 30

Efficiency % of grants applied for and received PS-3 N/A 66.7% 0% 100% Code Enforcement fines collected as % of total budget PS-3 16.8% 18.8% 61.5% 20.0%

Cost of service per citizen* PS-3 $6.26 $5.80 $4.53 $3.68 Effectiveness % of complaints resolved PS-4 84% 82% 82% 83% Environ. Land acquisition closings PS-3 0 1 0 1 Obtain recertification of a class 6 rating under the National Flood Insurance Program PS-3 Yes Yes Yes Yes

*Population is unincorporated area only.


186

ENVIRONMENTAL PLANNING AND CODE ENFORCEMENT Staffing

Position Actual 2008/2009

Budget 2009/2010

Budget 2010/2011

Budget 2011/2012


Department Total FT 8 8 5.68 5 (0.68) Expenditures


Actual 2008/2009

Actual 2009/2010

Budget 2010/2011

Budget 2011/2012


Personal Services $510,919 $476,285 $372,238 $298,512 ($73,726) Contractual Services 21,122 13,915 7,762 5,000 (2,762) Operating Expenses 31,483 30,444 25,220 24,210 (1,010) Supplies Expense 7,238 7,738 9,022 8,790 (232) Total Expenditures $570,762 $528,381 $414,242 $336,512 ($77,730)


187

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.


• USFWS Habitat Conservation Plan Compliance: Continued compliance with USFWS for the Sebastian Area-Wide Florida Scrub-Jay Habitat Conservation Plan. This year, 21 families of jays were monitored, 23 jays were color-banded and habitat management was conducted on 6 conservation areas, consisting of 699 acres.

• Mitigation Projects: Worked with Environmental Planning, St. Johns River Water Management District, US Fish & Wildlife Service, Florida Department of Environmental Protection Agency and other agencies to direct off-site mitigation work to prioritized Conservation Areas.

• Continued treatment of exotics on all conservation lands using herbicides provided by FL Fish & Wildlife Conservation Commission through the Herbicide Bank.

• Worked with Coastal Tech to improve Prange Island Conservation Area. To date pile burning, exotics removal, trail clearing/blazing and installation of an educational kiosk has been successfully accomplished.

• Public Relations/Education: Continued to provide information on public conservation lands through various media outlets, e.g. web, public service announcements and media relations. Created and maintain Facebook and Twitter accounts to provide information directly to interested parties.

• Worked with Utilities and Public Works Departments to assist with environmental issues related to upcoming projects that may affect gopher tortoises and other listed species. Complete all permitting and other necessary work in-house. Completed 8 Public Works and Utilities Gopher Tortoise Relocations; dug 88 burrows and relocated 37 gopher tortoises to long-term protected recipient site.

• Worked with the Florida Division of Forestry to install firebreaks and maintain fire lines at Wabasso Scrub Conservation Area (4,400 linear feet x 20’ wide – 2 acres; providing fire protection for 50 acres), North Sebastian Conservation Area Addition (22,216 linear feet x 20-50’ wide – 16 acres; providing firebreaks and protection for 165 acres) and South Oslo Riverfront Conservation Area (9,428 linear feet x 20 feet wide – approximately 6 acres; providing firebreaks and protection for approximately 66 acres). Total firebreak installed: 36,044 linear feet/24 acres.

• Continue well monitoring and monthly site visits at the Sexton Ranch. • Transitioned Jones property to complete county ownership. • Changed all conservation area boundary signs to indicate “no hunting” per compliance with House Bill 45. • Worked with the Indian River Land Trust to finalize plans and begin construction on the Flinn Tract (Indian

River Greenway) trailhead


• 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. Priorities include Wabasso Scrub Conservation Area, North Sebastian Conservation Area, South Oslo Riverfront Conservation Area and Cypress Bend Community Preserve.


188

PARKS DIVISION – CONSERVATION LANDS PROGRAM 2011/2012 Goals and Objectives (cont’d)

• Maintain compliance with SJRWMD/DEP and other regulatory agencies on projects on conservation lands and for County development projects.

• Assign caretaker to Jones property; transfer maintenance responsibilities, etc. to tenant. Repair dock(s). Work with neighbors and volunteers on property management.

• 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.

• Work with environmental consultants/developers who are looking for mitigation opportunities for wetlands/uplands. Direct these mitigation projects to conservation areas with a need for restoration or enhancement.

• 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.



Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Conservation areas managed by IRC/Acres CR-3 30/2,569 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 30 40 40 41

Volunteer Hours on conservation areas managed by IRC CR-6 793 902 1,050 1,100

Acres receiving prescribed burn CR-3 50 0 30 100 Acres managed for Gopher Tortoises on conservation areas managed by IRC CR-3 500 673 673 673

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

CR-3 565 699 699 699

Efficiency Cost of service per citizen CR-5 $0.84 $0.78 $0.64 $0.58 Value of volunteer hours served* CR-5 $8,327 $9,471 $11,025 $11,550 Effectiveness % of conservation land open for public use, managed by IRC CR-3 53% 53% 53% 58%

% of conservation land open for public use, owned by IRC** CR-4 63% 63% 63% 64%

*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.


189

PARKS DIVISION – CONSERVATION LANDS PROGRAM

Staffing Actual

2008/2009 Actual

2009/2010 Budget

2010/2011 Budget




Actual 2008/2009

Actual 2009/2010

Budget 2010/2011

Budget 2011/2012


Personal Services $115,011 $104,429 $76,295 $71,836 ($4,459) Operating Expenses 2,838 3,942 5,305 4,083 (1,222) Supplies Expense 1,693 1,784 6,175 4,400 (1,775) Communications Expenses 0 0 50 50 0 Total Expenditures $119,542 $110,156 $87,825 $80,369 ($7,456)


190

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 2008/2009

Actual 2009/2010

Budget 2010/2011

Budget 2011/2012


Contractual Services $26,382 $47,425 $138,754 $0 ($138,754) Total Expenditures $26,382 $47,425 $138,754 $0 ($138,754)


191

TELECOMMUNICATIONS Statement of Function This department plans and implements deployment strategies for telecommunications infrastructure and services used by the County, plans, designs and oversees the building of extensions to the fiber optic cable network owned by the County, City of Vero Beach and the School Board (Consortium) and acts as a point of contact for entities wanting to place wireless services support structures on County properties. The Telecommunications Division developed and maintains a record system for over 110 route miles of fiber optic cable and over 5000 fiber terminations. The Telecommunications Division oversees, supports, and expands the voice communications network of connected telephone switches and Internet Protocol (IP) voice devices. The Telecommunications Division tests, analyzes, troubleshoots, and designs fiber connectivity and associated electronic and optical devices in new and malfunctioning network arrangements. The Telecommunications Division acts as the main point of contact with AT&T and other communications providers for access circuits to the Public Switched Telephone Network (PSTN) and coordinates ordering, repairs, and billing for the services provided by AT&T. 2010/2011 Accomplishments • Installed back-up rectifier and battery supply at EOC. • Worked with the City of Vero Beach and the School District at several locations integrating rings with traffic. • Developed alternate path for emergency reroute for services in west Vero. • Worked with the Tax Collector’s office to redo call handling at three locations. • Set up special dial access hands free units for camera locations for drivers’ licensing. • Designed fiber optic cable installation to Sandridge Golf Club from Parks building. • Coordinated dark fiber lease requests with the City of Vero Beach and the School District. • Developed the new unit price contract bid for fiber optic cable and other communications work. • Worked with the Senior Resource association staff to develop a new communications system for transportation. • Developed and deployed a Course Wave Division Multiplexing solution for the Tax Collector’s Internet Access. • Worked with Utilities on modifying the voice mail system to accommodate their new IVR system. • Designed fiber optic cable extension to Fire Rescue Station 10 and the new WIC office in Fellsmere. • Designed new fiber optic cable cross-connect cabinet at Comcast’s north headend facility. • Developed and installed a new Call Center area for Elections using existing surplus equipment. • Programmed a new call routing routine for Elections for daily use. • Investigated alternate 4-wire equipment for NAWAS phone at EOC. • Built case for cable replacement at repeat offender locations served by AT&T (Veterans Services, Sandridge) • Reprogrammed approximately 70 phones at the Courthouse for departmental moves. • Coordinated redo of tower lease on 1st Place with Crown Castle.


192

TELECOMMUNICATIONS 2011/2012 Goals and Objectives • Oversee the installation and setup of a new telephone system for the SRA transportation hub. • Design and build a fiber optic cable extension to the shooting range. • Develop Interlocal Agreement with Fort Pierce Utility Authority. • Update termination records for approximately 75 locations. • Develop hyperlinks to pertinent information in the County’s GIS. • Develop lease for NetBoss Technologies. • Coordinate a committee for the Consortium Interlocal Agreement rewrite. • Continue to cross-train probable replacements for the telephone system network. • Develop an upgrade path for end of life telephone systems.

Staffing

Actual 2008/2009

Actual 2009/2010

Budget 2010/2011

Budget 2011/2012




Actual 2008/2009

Actual 2009/2010

Budget 2010/2011

Budget 2011/2012


Personal Services $98,941 $97,959 $98,161 $93,472 ($4,689) Contractual Services 13,560 8,107 8,446 8,000 (446) Operating Expenses 6,006 3,601 9,307 9,150 (157) Supplies Expense 1,254 405 3,188 428 (2,760) Communications Expenses 183 0 0 0 0 Capital Outlay 4,533 0 0 0 0 Total Expenditures $124,478 $110,073 $119,102 $111,050 ($8,052)


193

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 2008/2009

Actual 2009/2010

Budget 2010/2011

Budget 2011/2012


Transfer to Constitutional $69,575 $64,180 $90,000 $80,000 ($10,000) Total Expenditures $69,575 $90,000 $90,000 $80,000 ($10,000)

Transportation Fund

2011/2012 Budget Transportation Fund Detail

194

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 oversee 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.


195

Another major source of funds is gas tax, which makes up 16.8% 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 $57,178 $51,210 $55,000 $50,000 ($5,000) Federal Grants 22,123 0 0 0 0 State Grants 353,086 288,066 209,000 209,000 0 State Shared Revenues 2,265,044 2,372,771 2,232,000 2,415,000 183,000 Governmental Revenues 22,881 14,583 14,000 15,000 1,000 Transportation Revenues 30,410 23,544 25,000 25,000 0 Other Charges for Services 6,095 46,899 52,500 52,500 0 Interest 264,792 113,159 95,000 52,000 (43,000) Impact Fees 153,217 95,592 75,000 75,000 0 Disposition of Fixed Assets 42,763 46,720 0 0 0 Other Miscellaneous Revenue 730,264 588,319 820,000 820,000 0 Fund Transfers 10,923,180 8,951,106 7,953,026 7,499,582 (453,444) Non Operating Sources 0 0 3,814,851 1,803,075 (2,011,776) Total Transportation Fund $14,871,033 $12,591,969 $15,345,377 $13,016,157 ($2,329,220)


196

Expenditures in the Transportation Fund are primarily (88.1%) for providing and maintaining roads and streets and their related facilities such as bridges, sidewalks, traffic control devices, streetlights, right of way and other facilities incidental to the proper movement of traffic along roads and streets. Administration of these programs makes up 2.2% of Transportation Fund expenditures, with Cash Forward and Contingencies making up the balance.


197

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 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year 199 Reserves-B.C.C. $500,726 $444,314 $1,546,914 $1,484,978 ($61,936) 214 Road And Bridge 7,799,646 6,889,233 7,254,166 6,707,116 (547,050) 243 Public Works 549,446 330,765 305,213 285,958 (19,255) 244 County Engineering 2,162,655 1,995,900 1,946,252 1,822,395 (123,857) 245 Traffic Engineering 2,372,029 2,105,184 2,509,083 2,171,652 (337,431) 247 Real Estate Acquisition 7,150 0 0 0 0 281 Stormwater 413,419 443,144 590,866 544,058 (46,808) 288 Development Improvements 280,283 86,400 1,192,883 0 (1,192,883) Total Transportation Fund $14,085,354 $12,294,941 $15,345,377 $13,016,157 ($2,329,220)


198

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 $500,726 $444,314 $791,836 $759,978 ($31,858) Contingencies 0 0 105,078 125,000 19,922 Cash Forward 0 0 650,000 600,000 (50,000) Total Expenditures $500,726 $444,314 $1,546,914 $1,484,978 ($61,936)


199

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. 2010/2011 Accomplishments • Reconstruct 2 miles of roadway • Resurfaced and improved 4.0 miles of roadway 2011/2012 Goals and Objectives • Streamline mowing operations to meet increased demand for service with fewer staff • 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 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Miles of paved roads T-1 391.79 394.79 397.06 397.06 Miles of unpaved roads T-1 236.41 240.99 239.09 242.09 Number of bridges maintained T-1 78 78 78 78 Miles of sweeping T-1 167.35 167.35 167.35 170.00 Pipe replaced (linear feet) T-1 5,967 2,188 2,357 2,500 Efficiency Cost per mile maintained T-2 $12,415 $10,836 $11,403 $10,493 FTE’s per 1,000 residents T-3 0.61 0.56 0.56 0.56 Effectiveness % of paved roads repaired/replaced T-1 1.6% 1.7% 1.0% 1.5% % of unpaved roads repaired/improved T-1 2.7% 1.8% 0.8% 2.5%


200

ROAD AND BRIDGE Staffing

Actual Actual Budget Budget Change

from 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year

Department Total FT 86 80 77 77.25 .25 Expenditures


Personal Services $4,668,903 $4,393,512 $4,431,148 $4,272,189 ($158,959) Contractual Services 343,333 361,655 449,600 433,400 (16,200) Operating Expenses 1,131,107 1,113,040 946,771 897,699 (49,072) Supplies Expense 1,141,489 1,001,867 1,080,420 1,094,128 13,708 Other Expenses 175 0 200 200 0 Communications Expense 1,329 1,360 4,000 2,000 (2,000) Capital Outlay 509,996 15,549 339,527 5,000 (334,527 Project Expenditures 3,314 2,250 2,500 2,500 0 Total Expenditures $7,799,646 $6,889,233 $7,254,166 $6,707,116 ($547,050)


201

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. 2010/2011 Accomplishments • Completed design, permitting & construction of Sector 3 Beach and Dune Renourishment Project, Phase 2 • Completed paving and construction of 16th Street between 74th Avenue and 66th Avenue • Completed resurfacing of Old Dixie Highway between 38th Lane and 49th Street • Completed widening of 20th Avenue between 21st Street SW and 25th Street SW • Completed construction of 5th Street SW/43rd Avenue intersection • Completed construction of dual left turn lanes extension on northbound 58th Avenue approaching SR60 2011/2012 Goals and Objectives • Complete construction of 53rd Street between 58th Avenue and Indian River Boulevard • Pave/construct 26th Street between 82nd Street and 74th Avenue • Widen Oslo Road to 4-lanes between 43rd Avenue and 27th Avenue • Complete Fields 1 and 2 lighting at Vero Beach Sports Village • Complete softball quadrangle at Vero Beach Sports Village • Bid Oslo Road 4-laning between 58th Avenue and 43rd Avenue • Bid 66th Avenue paving between 4th Street and 16th Street • Bid 66th Avenue 4-laning between SR60 and 49th Street • Ready SunSky site for Indian River Sheriff’s Office • Perform dark fiber telecom leases Performance Measures

Performance Indicator

Actual FY 2008/2009

Actual FY 2009/2010

Actual FY 2010/2011

Projected 2011/2012

Projects under design 29 13 26 19 Projects awarded for construction 5 7 7 10 Construction projects completed 12 6 8 8


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PUBLIC WORKS Staffing


Department Total FT 3 2 2 2 0


111-243 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year Personal Services $388,082 $209,771 $213,074 $210,762 ($2,312) Contractual Services 500 89 1,000 1,000 0 Operating Expenses 40,434 20,338 24,050 23,290 (760) Supplies Expense 15,397 9,268 9,642 9,417 (225) Other Expenses 103,715 91,298 57,447 41,489 (15,958) Capital Outlay 1,318 0 0 0 0 Total Expenditures $549,446 $330,765 $305,213 $285,958 ($19,255)


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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 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. Some 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. A dditional functions include performing residential plan reviews, issuing right-of-way permits for residences and site plans and performing right-of-way and utility inspections. 2010/2011 Accomplishments

• ROADWAY DESIGN PROJECTS: 27th Street and 5th Street S.W. Intersection Improvements 100% 43rd Avenue (18th Street to 26th Street) - REVISED 100% Indian River Boulevard/17th Street turn lane improvements 100% 66th Avenue (16th Street – 4th Street) 95% 66th Avenue (SR60 to 59th Street) – REVISED 95% CR510 (CR512 to 75th Court) 95% CR510 (61st Drive to Indian River) 95% CR510 (75th Court to 61st Drive) 90% 66th Avenue (59th Street to City Limits of Sebastian) 90% 41st Street (38th Avenue to 32nd Avenue) 80% Oslo Road (58th Avenue to 43rd Avenue) 80% 12th Street S.W. (9th Court to 17th Avenue) 60% 57th Avenue (45th Street to 46th Street) (Petition Paving) 20%

• SIDEWALK DESIGN PROJECTS Old Dixie Highway Sidewalk (US #1 to 65th Street) 100% Rails to Trails Phase I (Sebastian Crossings Blvd to

North County Park 100% Indian River Drive North 95% Old Dixie Highway Sidewalk (8th Street to SR60) 20%

Rails to Trails Phase II (North County Park to 104th Avenue) 20% Sebastian Stormwater Park Trail 5% 87th Street Sidewalk (CR510 to 101st Avenue) 5% 43rd Avenue Sidewalk (26th Street to Airport Drive West) 5%

• MISCELLANEOUS PROJECTS 82nd Avenue/4th Street Bridge 100% Bus Shelters Phase II 100% IRC Fairgrounds Parking Improvements 100% Oslo Road Boat Ramp, Phase II - REVISED (Parking, Dredging, Dock Extension) 99% Bus Hub Site Plan - REVISED 50%


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COUNTY ENGINEERING 2010/2011 Accomplishments (cont’d)

• COMPLETED CONSTRUCTION ROADWAY PROJECTS AND SITE PLAN PROJECTS 58th Avenue Roadway Modifications South of SR60 47th Street (US1 to East Terminus) 20th Avenue (25th Street S.W. to 21st Street S.W.) Old Dixie Highway Bridge over South Relief Canal and Roadway Improvements Vero Beach Sports Village Lighting of Fields 1 and 2

• COMPLETED SIDEWALK PROJECTS 8th Street Sidewalk (US#1 to 6th Avenue) 8th Street Sidewalk (18th Court to Old Dixie Highway)

• PROJECTS UNDER CONSTRUCTION 53rd Street (Lateral H Canal to Indian River Boulevard) (In Bidding Process)

Oslo Road Phase II (43rd Avenue to 27th Avenue) Indian River Boulevard Sidewalk (12th Street to 17th Street) Bus Shelters Phase II Vero Beach Sports Village Quadrangle Fields

• TAKE OVER RESPONSIBILITIES FOR FAILED SUBDIVISIONS

The following are projects in which bonds were called and work was accomplished 10/1/10 to 9/30/11.

The Enclave: Project was completed as bid and Certificate of Completion was issued 10/27/10.

Quail Creek: Contracted by Engineering to complete construction of required improvements based on called bond. Project was bid out and all construction complete. Issuance of C of C pending owner establishing maintenance bond and providing utility bill of sales.

Lakes at Brookhaven: Completed all coordination with SJRWMD for wetland mitigation. Anticipate contracting with Engineer of Record, establish construction punch list and develop bid package by spring of 2012 with construction completion in late 2012.

• SIDEWALKS

The following sidewalk bonds have been called. A new bid will be required to construct. Serenoa Ph 1 Citrus Springs Village G: Working with owner for owner options to complete Enclave: Working with the developer on options Stoney Brook Farms: working with developer to try and modify the requirements, expect to be released with other projects for completion in spring of 2012.


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COUNTY ENGINEERING 2010/2011 Accomplishments (cont’d)

• CAPITAL PROJECTS

The following are County projects worked on during the 10/1/10 – 9/30/11 year. Indian River County Fairgrounds Event Parking: Complete, 100% accomplished 53rd Street – Waterway Village Section: 90% construction complete 26th Street, 74th Ave. to 82nd Ave.: 30% construction complete

2011/2012 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


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COUNTY ENGINEERING Goal link guide located on page 32


Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload

Total # of roads designed T-1 5 6 4 7 # of surveys completed T-4 129 144 99 100 # of land development permits issued T-4 0 1 1 0 # of land development permit modifications issued T-4 2 1 0 1 Right-of-Way permits (residential, public) T-4 113 93 106 90 Private development residential review T-4 114 154 188 140 Commercial, LDP, and Utility Right-of-Way

permits T-4 179 52 148 125

Misc. reviews: pools, screen enclosures, LP tanks, and SFR additions T-4 267 269 527 400

Efficiency Survey hours supporting all county departments T-4 5,992 5,909 5,366 5,000 Roadway Contract Savings T-2 1.5% 5.1% 12.4% 5.0% Effectiveness Additional constructed lane miles T-1 15.52 3.02 1.50 9.60 Requests for Information received and completed T-3 250 191 128 150 ROW Permits issued within 5 day time frame T-3 98.3% 99.3% 99.5% 99.0% Staffing


Department Total FT 31 26 25 24 (1) Expenditures


Personal Services $2,023,778 $1,902,690 $1,830,428 $1,708,819 ($121,609) Contractual Services 12,657 3,568 3,000 3,000 0 Operating Expenses 42,565 43,074 50,910 51,530 620 Supplies Expense 47,149 46,402 60,414 57,946 (2,468) Other Expenses 0 0 100 100 0 Communications Expense 0 166 1,400 1,000 (400) Capital Outlay 36,506 0 0 0 0 Total Expenditures $2,162,655 $1,995,900 $1,946,252 $1,822,395 ($123,857)


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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. 2010/2011 Accomplishments • Coordinate Intersection Improvements/Signalization: 16th Street and 20th Avenue with 20th Avenue Stimulus Repaving Project 12th Street and 20th Avenue with 20th Avenue Stimulus Repaving Project U.S. 1 (4th Street to Oslo Road) with Florida Department of Transportation Repaving Project S.R. 60 (82nd Avenue to 66th Avenue) with Florida Department of Transportation Widening Project

66th Avenue (16th Street to SR60) with County paving project

20th Avenue (17th Lane, SW to 25th Street, SW) Widened to Two-Way, Two Lane Roadway CR 512 Phase 4 Widened to Four-Lane Divided Roadway 16/17th Street (14th Avenue to US 1) with Florida Department of Transportation Widening Project

SR60 and 58th Avenue – Extension of northbound dual left turn lanes College Lane and IR State College - Installed New Traffic Signal 16th Street and 66th Avenue - Installed New Traffic Signal 57th Street and 66th Avenue - Installed New Traffic Signal 5th Street SW and 43rd Avenue - Installed New Traffic Signal Round Island and SRA1A - Installed New Traffic Signal

20th Avenue (Oslo to S.R. 60) with 20th Avenue Stimulus Repaving Project- Install and Maintain Pavement Markings Old Dixie Highway (38th Lane/US1 to 49th Street) Restriping - Install and Maintain Pavement Markings Bay Street between US1 and Kelso Place Restriping - Install and Maintain Pavement Markings 2011/2012 Goals and Objectives • Coordinate Intersection Improvements/Signalization: SR60 and 53rd Avenue Old Dixie Highway and 53rd Street 24th Avenue (Publix) and 53rd Street 53rd Street and 51st Court Oslo Road (27th Avenue to 43rd Avenue) with County Widening Project 53rd Street and US#1 53rd Street and 58th Avenue (place in operation) SRA1A and St. Edward’s Entrance, pedestrian signals and school zone 66th Avenue (4th Street to SR 16th Street) with County paving project – Roadway Improvements 12th Street from Old Dixie Highway to Indian River Blvd - Install Traffic Signal Interconnect (Fiber) Cable 8th Street from Old Dixie Highway to 6th Avenue - Install Traffic Signal Interconnect (Fiber) Cable

27th Avenue from SR 60 to 17th Lane, SW Restriping - Install and Maintain Pavement Markings


208

TRAFFIC ENGINEERING- Goals and Objectives (cont’d)

45th Street between 43rd Avenue and 58th Avenue - Install and Maintain Pavement Markings 69th Street between 66th Avenue and 82nd Avenue - Install and Maintain Pavement Markings



Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload # of signalized intersections T-1 133 137 137 140 # of beaconed intersections T-1 48 48 53 53 # of cameras operated T-1 38 38 72 75 Total site plans reviewed T-4 423 271 218 218 Traffic studies T-4 56 21 37 40 Infrastructure locates T-3 3,017 2,321 2,380 2,390 Total service calls T-3 3,973 2,654 2,348 2,400 Total trouble calls T-3 213 143 610 630 Efficiency Cost of service per citizen T-2 $15.48 $13.78 $18.18 $15.66 Total calls per FTE T-3 189 126 119 120 Effectiveness % of County road segments operating at

acceptable level of service (LOS “D” or better)

T-1 99% 99% 99% 99%

% of County intersections operating at acceptable level of service (LOS “D” or better)

T-1 95% 93% 94% 95%

% of traffic impact studies reviewed within 15-day time period T-3 63% 99% 99% 99%

Average Emergency Call Response Time/Minutes T-3 N/A N/A 34 34

Staffing




Personal Services $1,374,745 $1,395,224 $1,425,350 $1,339,137 ($86,213) Contractual Services 39,130 40,072 145,458 123,300 (22,158) Operating Expenses 544,071 343,321 443,100 425,065 (18,035) Supplies Expense 235,044 166,672 466,668 281,350 (185,318) Communications Expense 0 216 2,000 1,000 (1,000) Capital Outlay 179,039 159,679 26,507 1,800 (24,707) Total Expenditures $2,372,029 $2,105,184 $2,509,083 $2,171,652 ($337,431)


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REAL ESTATE ACQUISITION Statement of Function This department was established to obtain needed right-of-way to build approved road projects. This division will review site plans for required dedication of right-of-way and pursue needed dedication through site plans, as well as track completed acquisition transactions for Engineering and Capital Projects. For fiscal year 2006/2007, this department was established under Public Works. For fiscal year 2008/2009, this department has been moved to Special Revenue Funds Detail, Secondary Road Construction. Expenditures


Personal Services $7,150 $0 $0 $0 $0 Contractual Services 0 0 0 0 0 Operating Expenses 0 0 0 0 0 Supplies Expense 0 0 0 0 0 Total Expenditures $7,150 $0 $0 $0 $0


210

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. 2010/2011 Accomplishments Design and Construction Related Activities • Egret Marsh Stormwater Park was declared complete in January 2011 and is fully operational, treating ten

million gallons per day of water from the Lateral D Canal, prior to its discharge into the Indian River Lagoon. Egret Marsh uses an algal turf scrubber treatment system to remove dissolved nitrogen and phosphorus from the canal water. The scrubber rake was modified to enhance operation efficiency.

• Began design of concrete floway at Egret Marsh Stormwater Park to replace failing membrane-grid floway. • The four single speed motors on PC Main’s one-inch FlexRakes were converted to variable speed motors.

This improvement provides for increased removal rates of material captured by the screens. • Continued permitting the Rockridge Surge Protection Project and continued final design modifications. The

project is still undergoing permitting review by the US Army Corps of Engineers and funding review by FEMA.

• Performed a six month long algal turf scrubber pilot plant study, treating South Relief Canal water mixed with reverse osmosis concentrate, as a part of preliminary design for PC South, Phase 1. The PC South Phase 1 facility will consist of an algal turf scrubber system similar to the one at Egret Marsh Stormwater Park. Phase 1 final design efforts have also begun.

Stormwater Education Related Activities • Promoted the stormwater webpage and pollution reporting mechanisms through creating and distributing

PSAs to newspaper, television and radio media, and a monthly electronic newsletter. • Designed educational brochures for the public to learn about illicit discharge and illicit connections. • Expanded the number of community partnerships and maintained partnerships with Keep Indian River

Beautiful, Indian River Soil and Water Conservation District, University of Florida Institute of Food and Agricultural Sciences, Indian River County Solid Waste Disposal District, Indian River County School Board, The Environmental Learning Center, the Vero Beach and Sebastian Inlet Power Squadrons, Pelican Island Audubon Society, Indian River Lagoon EnviroThon Program, Indian River Lagoon National Estuary Program, the 5 municipalities within the County, U.S. Fish and Wildlife Service, FDEP’s Aquatic Preserves, Florida Stormwater Education Task Force, the Treasure Coast/Space Coast NPDES Coordinators’ Working Group, and the Tri-County Waterway Clean-up Event.

• Created and presented stormwater education programs to a variety of organizations. • Advanced the elements within the monthly electronic stormwater newsletter to serve as a major tool in

educating the public and County staff. Also, continued to expand its distribution list. • Provided County Television manager with additional stormwater-related videos to air. • Developed a specific multi-sensory presentation and lesson plan for teachers/students based on the book, All

the Way to the Ocean by Joel Harper, which was very well received by the school district’s librarians and teachers.


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STORMWATER DIVISION- Accomplishments (cont’d) • Developed a Rain Barrel Information program and conducted it at McKee Botanical Garden • Planned, scheduled and moderated FDEP Stormwater, Erosion, and Sedimentation Inspector’s Certification

classes. • Stormwater educator went through extensive, year-long training and became certified by UF/IFAS extension

as a Green Industry- Best Management Practices Instructor. • The following items were added to the IRC Sustainability web page: a link to the IRC Stormwater Page, the

Pollution Reporting PSA box and a link to the Florida Friendly Yards program website. • Created additional domain name www.ircStormwater.com to enhance recall by citizens when it’s mentioned

in PSAs. Stormwater Enforcement Related Activities • Continued developing the Construction Site Stormwater Runoff Program. Inspected and enforced permit

regulations on approximately 17 industrial sites, 45 commercial sites, 15 demolition sites, 75 residential sites, 64 abandoned or foreclosed permitted sites, all Indian River County roadway and utility construction projects, and all State DOT roadway construction projects in Indian River County.

• 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; ground water discharge, and water sampling training class; and a wetlands determination education program for construction personal and County employees.

• Provided construction and engineering design personnel with the latest information on NPDES requirements and stormwater management and dewatering practices. The information included the latest updates on regulations and requirements by federal and state agencies and local water management districts. For all projects - review 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.

2011/2012-Goals and Objectives Design and Construction Related Activities • Complete design of PC South Phase 1 and begin construction. • Complete engineering design and permitting of the Rockridge Surge Protection Project Stormwater Education Related Activities • Conduct outreach through stormwater related presentations to community organizations and participating in

community events. • Develop and distribute educational literature through County facilities. • Prepare and distribute articles on stormwater runoff and homeowner responsibility in local publications.

http://www.ircstormwater.com/�


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STORMWATER DIVISION- Goals & Objectives (cont’d) • Develop and distribute stormwater public service announcements to local media. • Update Stormwater Section on the County’s website throughout the year. • Provide stormwater pollution prevention training to County employees for various categories including:

Pesticides; Herbicides and Fertilizers; Good Housekeeping; Fuels, Oils, and Lubricants; Construction and Land Disturbance; and Stormwater System Maintenance.

Stormwater Pollution Control Activities • Continue operation and maintenance of PC Main. • Continue operation and maintenance of Egret Marsh Stormwater Park. 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 and PC Main to reduce pollution to the Indian River

Lagoon to comply with forthcoming TMDL limits.

Performance Indicator Actual FY 2010/2011

Projected FY 2011/2012

Projects under design 3(1) 3(2) Projects awarded for construction 2(3) 2(4) Construction projects completed 3(5) 1(6)

(1) PC South, Egret Marsh Stormwater Park Floway Modifications, and Rockridge Surge Protection Project. (2) PC South, Egret Marsh Stormwater Park Floway Modifications, and Rockridge Surge Protection Project (3) Replacement of single speed motors with variable speed motors at PC Main and Egret Marsh Stormwater Park

Harvest Rake modifications (4) PC South Phase 1and Egret Marsh Stormwater Park Floway Modifications (5) Egret Marsh Stormwater Park, Egret Marsh Stormwater Park Harvest Rake modifications, and replacement of

single speed motors with variable speed motors at PC Main (6) Egret Marsh Stormwater Park Floway Modifications


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STORMWATER DIVISION Goal link guide located on page 32


Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Gallons of water treated per day PE-4 51,000,000 51,000,000 61,000,000 61,000,000 Tons of debris removed PE-3 118.87 219.17 156.18 200.00 Number of Community Partnerships PE-1 17 18 83 83 # of sites inspected PE-3 212 229 237 237 Efficiency Cost of service per citizen PE-2 $2.61 $2.89 $4.23 $3.92 Effectiveness Decrease in sediment reaching Lagoon (cubic

yards) PE-3 840 N/A 444 592

Decrease in Nitrogen reaching lagoon (pounds) PE-3 437 3,818 12,670 12,670 Decrease in Phosphorus reaching lagoon (pounds) PE-3 143 1,061 3,104 3,104 Compliance with NPDES Phase II Notice of Intent

Permit Requirements PE-3 Yes Yes Yes Yes

STORMWATER DIVISION Staffing




Personal Services $287,467 $249,450 $249,379 $242,534 ($6,845) Contractual Services 43,102 86,481 189,612 139,029 (50,583) Operating Expenses 23,988 56,641 121,205 139,675 18,470 Supplies Expense 15,306 16,754 23,345 22,820 (525) Capital Outlay 43,556 33,818 7,325 0 (7,325) Total Expenditures $413,419 $443,144 $590,866 $544,058 ($46,808)

Emergency Services

District

2011/2012 Budget Emergency Services District Detail

214

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 17.6% of total revenues. The vast majority of local source revenues come from Advanced Life Support (ALS) charges. ALS charges equal about 17.1% of total fund revenues.


215

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.


216

EMERGENCY SERVICES DISTRICT

Emergency Services District Revenue Actual Actual Budget Budget Change from

Revenue Type 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year Ad Valorem Taxes $24,712,845 $22,060,666 $19,980,423 $18,505,982 ($1,474,441) Federal Grants 707,771 32,609 0 0 0 State Grants 93,698 12,686 52,229 0 (52,229) State Shared Revenues 32,827 47,715 30,000 35,000 5,000 Public Safety Revenues 4,575,200 4,422,704 4,315,000 4,406,500 91,500 Interest 652,283 207,834 205,000 95,000 (110,000) Other Miscellaneous Revenue 27,229 19,016 15,051 17,292 2,241 Non Operating Sources 0 0 3,419,867 2,637,011 782,856 Total Emergency Services District Revenue $30,801,852 $26,803,230 $28,017,570 $25,696,785 ($2,320,785)

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. 2010/2011 Accomplishments • A total of 5 personnel have been signed off by the Medical Director to work in the “Solo” status position. • 2% increase in total calls for service over last year from 29,922 to 24,412 • Placed sixth ALS engine in service at Station #12. • Finalized purchase of property at 4th Street and 43rd Avenue for future station #13. • Provided emergency medical dispatch training to eight new dispatchers as well as continued education for all

current 911 dispatchers. • Placed into service a major upgrade to patient care report software to provide for increase in information that

allows for billing compliance. • Fire & Life Safety Bureau collected $178,033 in plan review, permitting and inspection fees.

2011/2012 Goals and Objectives • First due Engine arrival time of four minutes or less on fire suppression incidents. • Full first alarm assignment arrival in eight minutes or less on fire suppression incidents. • Four minutes or less for the arrival of a basic life support (BLS) unit at a medical emergency incident. • Eight minutes or less for the arrival of an advanced life support (ALS) unit at a medical incident. • Sign Agreement with Design-Build Team • Continue fire and medical training to 232 personnel. • To improve and expand the pre-hospital care in Indian River County with the use of County Awards grant

monies. • Purchase property for a future station in the North County.


217

EMERGENCY SERVICES DISTRICT 2011/2012 Goals and Objectives (Cont’d) • Provide a high level of professional pre-hospital care through education, training, progressive protocols and

the state of the art medical equipment. • Provide Emergency Medical Dispatch training to new dispatchers as well as provide continuing education to

all current 911 dispatchers. • Present mock DUI educational program to all local high schools for the prevention and education of drinking

and driving. Goal link guide located on page 31


Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Advanced life support calls (ALS) PS-1 9,082 9,750 10,935 11,853 Basic life support calls (BLS) PS-1 3,422 3,269 3,077 3,256 Total vehicle fire rescue response PS-1 34,402 34,529 37,384 40,823 Public education/safety audience outreach PS-4 5,600 3,107 1,009 1,524 Plan reviews PS-2 1,405 936 1,884 2,844 Inspections PS-2 4,629 2,358 2,239 2,239 Efficiency Firefighters per 1,000 residents PS-3 1.62 1.70 1.72 1.71 Average cost per fire rescue response PS-1 $539.48 $536.54 $557.26 $450.77 Cost of service per citizen* PS-1 $181.94 $185.81 $197.55 $187.04 Effectiveness Average response time (in minutes) PS-1 5.48 5.24 5.52 5.45 Structural plans reviewed in less than 10 days PS-2 94% 90% 95% 95% 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


218

EMERGENCY SERVICES DISTRICT Staffing


Department Total FT 232 238.25 236.35 235.35 (1)


114-120 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year Personal Services $20,951,906 $21,500,809 $21,669,078 $20,388,639 ($1,280,439) Contractual Services 1,755,267 1,724,282 1,769,131 1,760,248 (8,883) Operating Expenses 1,062,086 957,302 1,000,845 977,974 (22,871) Supplies Expense 829,981 747,462 915,696 971,112 55,416 Other Expenses 82,971 68,849 49,520 38,212 (11,308) Plant Operations 132,916 25,425 0 0 0 Communications Expense 16,754 29,133 25,000 25,000 0 Capital Outlay 5,168,453 588,136 1,521,281 484,500 (1,036,781) Grants/Aids 13,821 13,821 13,822 13,822 0 Transfer to Constitutional 459,286 444,350 466,987 451,068 (15,919) Contingencies 0 0 411,382 411,382 0 Cash Forward 0 0 174,828 174,828 0 Total Expenditures $30,473,441 $26,099,569 $28,017,570 $25,696,785 ($2,320,785)

Land Acquisition Bond

2011/2012 Budget Land Acquisition Bonds Detail

219

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, therefore debt service expenditures have decreased substantially. Revenues


Ad Valorem Taxes $2,293,859 $1,111,475 $962,856 $949,364 ($13,492) Interest 84,707 20,054 20,000 6,000 (14,000) Non Operating Sources 0 0 75,857 102,232 26,375 Total Revenues $2,378,566 $1,131,528 $1,058,713 $1,057,596 ($1,117)

Expenditures


Debt Service $2,227,893 $2,231,873 $1,003,007 $1,003,368 $361 Fees and Commissions 42,101 34,805 55,706 54,228 (1,478) Total Expenditures $2,269,993 $2,266,678 $1,058,713 $1,057,596 ($1,117)

The Land Acquisition Bond millage rate has decreased slightly each year for several years until FY 2003, in which there was a su bstantial 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 increased 5.3% to generate the same revenues as last year in order to fund the debt service.

0.1947

0.2839

0.2344

0.2106

0.1789

0.14060.1357 0.1357

0.0725

0.06810.0717

0.0000

0.0500

0.1000

0.1500

0.2000

0.2500

0.3000

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Fiscal Year

Land Acquisition Bond Millage Rates

2011/2012 Budget Land Acquisition Bonds Detail

220

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 $4,837,372 $4,822,061 $4,818,777 $4,828,464 $9,687 Interest 67,187 21,195 26,000 12,000 (14,000) Non Operating Sources 0 0 (92,814) (92,023) 791 Total Revenues $4,904,559 $4,843,256 $4,751,963 $4,748,441 ($3,522)

Expenditures


Debt Service $4,615,834 $4,614,035 $4,622,663 $4,622,262 ($401) Fees and Commissions 86,141 90,528 104,300 101,179 (3,121) Cash Forward 0 0 25,000 25,000 0 Total Expenditures $4,701,975 $4,704,562 $4,751,963 $4,748,441 ($3,522)


2011/2012 Budget Solid Waste Disposal District Detail

221

ORGANIZATION CHART OF DEPARTMENTS FUNDED BY SOLID WASTE DISPOSAL DISTRICT

Revenues Actual Actual Budget Budget Change from

Revenue Type 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year Federal Grants $856,926 $0 $0 $0 $0 Physical Environnement Revenues 1,703,462 1,508,305 1,583,000 1,488,000 (95,000) Rental Revenue 72,943 74,605 74,000 74,000 0 Interest 1,436,998 439,057 375,000 200,000 (175,000) Assessments 7,390,428 7,332,974 7,931,552 8,243,705 312,153 Disposition Of Fixed Assets 0 56,997 0 0 0 Other Miscellaneous Revenue 547,050 56,250 30,000 30,000 0 Non Operating Sources 0 0 722,905 438,635 (284,270) Total Revenue $12,007,807 $9,468,188 $10,716,457 $10,474,340 ($242,117)

Expenditures by Department Actual Actual Budget Budget Change from Dept Department Name 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year 209 Refuse Disposal $1,035,652 $1,089,629 $611,141 $0 ($611,141) 217 Sanitary Landfill 5,558,895 5,818,229 7,130,423 5,098,148 (2,032,275) 255 Recycling 3,812,890 3,776,125 2,974,893 5,411,192 2,436,299

Total Expenditures $10,407,437 $10,683,983 $10,716,457 $10,509,340 ($207,117)

Capital Outlay by Department Budget Budget Change from Dept Department Name 2010/2011 2011/2012 Prior Year 209 Refuse Disposal $49,500 $0 ($49,500) 217 Sanitary Landfill 3,580,000 15,000 (3,565,000) 255 Recycling 144,200 20,000 (124,200)

Total Expenditures

$3,773,700 $35,000 ($3,738,700)

RefuseDisposal

SanitaryLandfill

Recycling

Solid WasteDisposal District

UtilitiesServices

CountyAdmininstrator


222

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 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year Personal Services $467,847 $461,973 $183,165 $0 ($183,165) Contractual Services 51,469 52,527 14,957 0 (14,957) Operating Expenses 93,317 93,971 27,669 0 (27,669) Supplies Expense 149,339 168,551 34,709 0 (34,709) Other Expenses 217,430 265,489 310,000 0 (310,000) Grants and Aid Expenditures 56,250 47,119 40,641 0 (40,641) Total Expenditures $1,035,652 $1,089,629 $611,141 $0 ($611,141)


223

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. 2010/2011 Accomplishments

• Continued to maintain environmental compliance of the entire landfill site in accordance with various permits for the site.

• Initiated and expect to complete the Phase I of the Segment 3 Cell 1 & Cell 2 project. • Continuing negotiations with INEOS New Planet Bio Energy for a Waste to Energy facility in Indian River

County. 2011/2012 Goals and Objectives

• Initiate the construction of Phase II of the Segment 3 Cell 1 project. • Transition Yard Waste Processing from SWDD to INEOS New Planet Bio Energy. • Continue to maintain environmental compliance of the entire landfill site in accordance with the

requirements of the site’s various permits.


224

SANITARY LANDFILL



Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Waste stream tonnage received PE-3 228,349 201,561 180,000 170,000 Tonnage landfilled-Class I PE-3 124,693 122,686 120,000 118,000 C&D debris landfilled PE-3 41,720 33,576 30,000 27,000 Efficiency Cost per tonnage received PE-2 $19.43 $21.71 $22.55 $21.45 Effectiveness Maintain environmental compliance of landfill PE-4 Yes Yes Yes Yes

Tonnage landfilled as % of total received PE-3 72.8% 77.5% 83.3% 85.3%

Remaining available cubic yards capacity PE-3 613,020 433,408 327,529 165,983

Staffing


Department Total FT 23 23 10 9 (1) Expenditures


Personal Services $1,400,266 $1,352,946 $850,145 $576,470 ($273,675) Contractual Services 2,309,597 2,435,116 4,406,805 2,699,039 (1,707,766) Operating Expenses 636,081 502,189 401,839 338,759 (63,080) Supplies Expense 89,516 84,194 39,830 20,285 (19,545) Other Expenses 789,718 1,117,032 1,050,300 1,076,500 26,200 Plant Operations 186,478 182,198 185,000 180,000 (5,000) Transfer to Constitutional 147,239 144,552 196,507 192,095 (4,412) Total Expenditures $5,558,895 $5,818,229 $7,130,423 $5,083,148 ($2,047,275)


225

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. 2010/2011 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. • Permitting for the Oslo CCC was completed; however, construction is pending due to high construction

costs. • Assisted with the opening of the new Keep Indian River Beautiful Reuse Center at the Indian River Mall.


• Expand business recycling. • Start C&D recycling & evaluate Single Stream 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. • Start Construction on the Oslo Customer Convenience Center on a portion of the Oslo closed landfill for

operation. • 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 the new recycling program. • Obtain baseline recycling participation rate to measure the efficiency of the new expanded recycling

program. • Promote Sustainability Initiatives to foster a Green County Government and Community.


226

CUSTOMER CONVENIENCE CENTERS & RECYCLING Goal link guide located on page 32

Performance Indicator Goal Link

Actual FY 2008/09

Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Total tons transported PE-5 22,435 22,802 24,400 23,600 Recycling collection service customers PE-1 73,356 73,464 73,600 73,800 Tonnage of recycled materials PE-3 40,931 45,298 46,500 48,000 Waste material collected PE-5 20,836 21,457 23,000 22,000 Recycling material collected PE-3 1,599 1,345 1,400 1,600 Efficiency Cost per ton transported PE-2 $33.96 $34.08 $31.93 $ 29.30 Cost per tonnage recycled PE-2 $90.59 $81.57 $62.36 $60.41 Effectiveness % of convenience centers recycling of total tonnages of recycled materials PE-5 16% 13% 13% 14%

Percent of total waste recycled PE-3 18% 22% 26% 28%

Certified as Gold Status Florida Green County PE-4 Yes Yes Yes Yes

Staffing




411-255 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year Personal Services $971,883 $972,933 $298,768 $0 ($298,768) Contractual Services 2,493,881 2,505,132 2,387,714 5,120,833 2,733,119 Operating Expenses 118,822 100,508 83,671 67,750 (15,921) Supplies Expense 123,473 112,025 94,740 70,000 (24,740) Other Expenses 104,759 85,389 110,000 94,000 (16,000) Communications Expense 70 137 0 0 0 Grants and Aid Expenditures 0 0 0 38,609 $38,609 Total Expenditures $3,812,890 $3,776,125 $2,974,893 $5,391,192 $2,416,299

Housing Authority

2011/2012 Budget Housing Authority Detail

227

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 1 1 0 (1) 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 $132,351 $133,132 $144,997 $0 ($144,997) Total Revenues $132,351 $133,132 $144,997 $0 ($144,997)

Expenditures

Actual Actual Budget Budget Change from Dept Department Name 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year

107-138 CDBG Housing Authority Personal Services $0 $0 $3,933 $0 ($3,933)

107-226 Housing Authority Personal Services 86,272 88,556 84,987 0 (84,987) Contractual Services 32,978 33,110 41,425 0 (41,425) Operating Expenses 10,895 10,850 13,724 0 (13,724) Supplies Expense 659 616 928 0 (928) Capital Outlay 1,548 0 0 0 0

Total Expenditures $132,351 $133,132 $144,997 $0 ($144,997)

Special Revenue Funds

2011/2012 Budget Special Revenue Funds Detail

228

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. 113 - Parks Development: Accounts for expenditures for improvements made to County parks. Financing is by the sale of unused surplus County Property. 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.


229

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. 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: Accounts for the collection of Federal grant monies to be used for the housing rehabilitation within a defined area of Gifford. 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.


230

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, 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.


231

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


232

ROAD IMPROVEMENT FEES FUND 101


Revenue Type 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year Interest $43,670 $12,811 $0 $0 $0 Non Operating Sources 0 0 1,140,000 0 (1,140,000) Total Revenue $43,670 $12,811 $1,140,000 $0 ($1,140,000)

Expenditures Actual Actual Budget Budget Change from

Fund Department Name 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year 101-152 District 2 $0 $225 $1,140,000 $0 ($1,140,000) 101-154 District 4 446,967 0 0 0 0

Total Expenditures $446,967 $225 $1,140,000 $0 ($1,140,000)

NEW ROAD IMPROVEMENT FEES FUND 102 Revenues


Interest $1,143,939 $313,596 $200,000 $75,000 ($125,000) Impact Fees 1,626,915 1,101,792 1,250,000 1,050,000 (200,000) Miscellaneous 116,208 176,643 0 0 0 Non Operating Sources 0 0 14,917,010 6,310,837 (8,606,173) Total Revenues $2,887,062 $1,592,031 $16,367,010 $7,435,837 ($8,931,173)

Expenditures

Actual Actual Budget Budget Change from Fund Department Name 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year

102-151 District 1 $2,632,783 $158,174 $783,954 $139,500 ($644,454) 102-152 District 2 8,199,185 2,832,890 9,339,300 4,358,637 (4,980,663) 102-153 District 3 2,863,440 3,419,940 6,241,756 2,935,700 (3,306,056) 102-214 Road and Street Facilities 660 (892) 2,000 2,000 0

Total Expenditures $13,696,068 $6,410,112 $16,367,010 $7,435,837 ($8,931,173)


233

ADDITIONAL IMPACT FEES FUND 103 Staffing


Department Total FT 1 1 1 1 0 Revenues


Interest $443,601 $151,628 $80,000 $45,000 ($35,000) Impact Fees 427,134 330,155 149,961 385,000 235,039 Miscellaneous 308,800 312,339 17,845 0 (17,845) Non Operating Sources 0 0 2,707,538 2,012,891 (694,647) Total Revenues $1,179,535 $794,121 $2,955,344 $2,442,891 ($512,453)

Expenditures


103-113 West Brackett Library Capital Outlay $1,656,058 $978,480 $0 $0 $0

103-120 Fire Services Land 0 0 0 50,000 50,000

103-204 Administrative Personal Services 76,088 96,007 90,278 86,608 (3,670) Contractual Services 7,456 11,385 14,060 13,444 (616) Operating Expenses 158 240 1,500 1,500 0 Supplies Expense 1,296 1,254 4,036 4,050 14 Other Expenses 51,721 56,357 80,000 80,000 0 Capital Outlay 561 0 0 0 0 Other Uses 0 0 92,289 92,289 0

103-210 Parks Capital Outlay 232,425 204,626 2,030,037 2,050,000 19,963

103-217 Sanitary Landfill Capital Outlay 0 0 643,144 25,000 (618,144)

103-600 Law Enforcement Capital Outlay 0 0 0 40,000 40,000 Total Expenditures $2,025,763 $1,348,350 $2,955,344 $2,442,891 ($512,453)


234

COURT FACILITIES FUND FUND 106 Revenues


Court Related Revenues $708 $69 $0 $0 $0 Interest 3,731 1,049 0 0 0 Non Operating Sources 0 0 45,000 30,000 (15,000) Total Revenues $4,440 $1,118 $45,000 $30,000 ($15,000)

Expenditures


106-220 Facilities Management Operating Expense $4,924 $44,203 $45,000 $30,000 ($15,000) Total Expenditures $4,924 $44,203 $45,000 $30,000 ($15,000)


235

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 overalll 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.

2010/2011 Accomplishments • Received HUD Higher Performer Status third year in a row. • Earned 100% SEMAP score. • Developed and provided education workshops for program participants. • Completed education workshops for program landlords. • Completed Utility Allowance Survey. • 100% Budget Authority utilization. • Continued staff training pertaining to HUD federal rules and regulations.

2011/2012 Goals and Objectives • Continue to earn HUD high performer status by obtaining 90% or higher on SEMAP indicators. • Continue to provide clientele with empathy, dignity, professional and responsive service through continued

staff development and encouraging and providing staff training. • Uphold taxpayers trust and confidence by enforcing fraud recovery. • 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. • Update and improve existing policies to ensure HUD regulation compliance.


236

SECTION 8 - RENTAL ASSISTANCE FUND 108 Goal link guide located on page 33


Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Annual reexaminations of continued eligibility completed by anniversary date HS-2 328 322 343 330

Rent reasonableness completed on housing units HS-2 364 358 360 360 Annual inspections of housing units completed by anniversary date HS-2 328 322 343 330

Efficiency Administrative fees earned from HUD HS-3 $254,390 $249,327 $254,912 $221,756 Budget Authority (Housing Assistance Funding) from HUD HS-3 $1,620,567 $1,714,556 $1,749,803 $1,662,276

Effectiveness Utilization of Housing Assistance funds HS-3 96% 98% 104% 100% Obtain HUD High Performer Status HS-2 Yes Yes Yes Yes Staffing




Federal Grants $1,874,956 $1,963,883 $2,065,194 $1,934,407 ($130,787) Other Charges for Services 127,054 55,522 0 0 0 Interest 4,236 3,689 0 0 0 Other Sources 0 894 49,890 0 (49,890) Total Revenues $2,006,246 $2,023988 $2,115,084 $1,934,407 ($180,677)


108-222 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year Personal Services $175,721 $169,826 $179,494 $166,690 ($12,804) Contractual Services 4,263 4,737 12,364 10,686 (1,678) Operating Expenses 4,454 4,205 6,666 6,971 305 Supplies Expense 6,732 5,860 11,550 15,600 4,050 Other Expenses 1,778,684 1,734,666 1,852,961 1,732,960 (120,001) Capital Outlay 0 1,200 1,300 1,500 200 Other Uses 40,351 49,366 50,749 0 (50,749) Total Expenditures $2,010,205 $1,969,861 $2,115,084 $1,934,407 ($180,677)


237

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 4 4.28 3 3 0 Revenues


Sales, Use and Fuel Taxes $3,369,962 $3,498,698 $3,470,710 $3,390,000 ($80,710) Federal Grants 632,159 912,958 1,925,602 0 (1,925,602) Interest 10,185 68,982 80,000 55,000 (25,000) Other Miscellaneous Revenue 164,697 56,858 5,983,341 25,000 (5,958,341) Non Operating Sources 0 0 2,303,146 7,556,726 5,253,580 Total Revenues $4,177,003 $4,537,496 $13,762,799 $11,026,726 ($2,736,073)

Expenditures


109-214 Roads And Bridges Contractual Services $126,873 $98,364 $599,348 $271,935 ($327,413) Operating Expenses 80,205 29,179 120,000 120,000 0 Supplies Expense 1,559,271 1,446,440 2,635,542 2,056,734 (578,808) Project Expenditures 5,810,235 3,830,880 10,058,137 8,261,446 (1,796,691) 109-244 Engineering

Personal Services 193,393 190,074 195,076 186,228 (8,848) Operating Expenses 4,367 3,356 4,330 4,330 0 Supplies Expense 2,987 3,310 4,083 4,475 392 Other Expenses 0 0 100 100 0 Communication Expense 0 0 300 300 0

109-247 Real Estate Acquisition Personal Services 94,951 109,365 53,408 44,303 (9,105) Contractual Services 1,816 1,698 92,475 76,875 (15,600) Total Expenditures $7,874,098 $5,712,667 $13,762,799 $11,026,726 ($2,736,073)


238

SECONDARY ROAD CONSTRUCTION FUND 109 Real Estate Acquisition 2010/2011 Accomplishments • Completed acquisition of right-of-way/storm-water retention sites for 66th Avenue (North of SR 60 Phase

I, SR60 to 49th Street) • Moved forward with acquisition of right-of-way and easements for 66th Avenue (South of SR 60/ 4th

Street to 16th Street) ( 3 ROW Parcels and 6 TCE’s remaining) • Completed acquisition for right-of-way/storm-water retention sites for Oslo Road Project (Phase 2: 27th

Avenue to 43rd Avenue and Phase 3: 43rd Avenue to 58th Avenue) • Completed acquisition of temporary construction easements for 53rd Street Project (58th Avenue to Indian

River Boulevard) • Acquisition of temporary construction easements for Old Dixie Hwy. Bridge Project (South of 4th Street),

Old Dixie Sidewalk Project (South of 57th Street) • Completed acquisition of right-of-way, as required for site plan approval • Keep current with easement requests, TIIF releases, and Public Information Requests

Real Estate Acquisition 2011/2012 Goals and Objectives • Complete acquisition of right-of-way/storm-water retention sites for Intersection 58th Avenue/45th Street

Intersection. • Complete acquisition of right-of-way and easements for 66th Avenue (South of SR 60/ 4th Street to 16th

Street) (3 ROW Parcels and 6 TCE’s remaining) • Acquire right-of-way, storm-water retention and developer’s agreements for CR 510/66th Avenue Intersection

Project • Continue acquisition for new site plan right-of-way acquisition • Keep current with easement requests, TIIF releases, and Public Information Requests

Real Estate Acquisition Performance Measures

Performance Indicator

Actual FY 2008/2009

Actual FY 2009/2010

Actual FY 2010/2011

Projected

2011/2012 Land Acquisition – number of parcels 105 28 49 40


239

SPECIAL LAW ENFORCEMENT FUND FUND 112 Revenues


Judgments and Fines $34,090 $39,750 $10,523 $0 ($10,523) Other Charges for Services 36,479 27,301 0 0 0 Interest 6,571 2,162 0 0 0 Total Revenues $77,140 $69,213 $10,523 $0 ($10,523)

Expenditures


Transfer to Constitutional $14,000 $126,382 $10,523 $0 ($10,523) Total Expenditures $14,000 $126,382 $10,523 $0 ($10,523)

PARKS DEVELOPMENT FUND 113 Revenues


Interest $2,501 $252 $0 $0 $0 Non Operating Sources 0 0 0 0 0 Total Revenues $2,501 $252 $0 $0 $0

Expenditures


Operating Expenses $35,990 $50,242 $0 $0 $0 Total Expenditures $35,990 $50,242 $0 $0 $0


240

TREE ORDINANCE FINES FUND 117 Revenues


Violation of Local Ordinances $36,184 $0 $0 $0 $0 Interest 7,406 2,935 0 0 0 Non Operating Sources 0 0 75,000 50,000 (25,000) Total Revenues $43,590 $2,935 $75,000 $50,000 ($25,000)

Expenditures


Supplies Expense $0 $36,910 $75,000 $50,000 ($25,000) Total Expenditures $0 $36,910 $75,000 $50,000 ($25,000)


241

TOURIST TAX FUND 119 Revenues


Sales, Use and Fuel Taxes $485,311 $496,857 $515,000 $535,000 $20,000 Interest 46,872 7,335 10,000 10,000 0 Non Operating Sources 830 399 109,679 93,250 (16,429) Total Revenues $533,013 $504,591 $634,679 $638,250 $3,571

Expenditures


119-144 District I Vero Beach Grants and Aid Expenditures* $205,742 $179,759 $82,085 $339,584 $257,499

119-145 District II Indian River County Grants and Aid Expenditures* 413,841 372,910 497,181 238,166 (259,015)

119-162 Dodgertown/MiLB** 691,589 436,256 55,413 60,500 5,087 Total Expenditures $1,311,172 $988,925 $634,679 $638,250 $3,571

*2011/2012 Grants and Aid:

**Minor League Baseball (MiLB) took over the Dodgertown facility as of May 19, 2009.

Chamber of Commerce $404,425 Treasure Coast Sports Commission 1 25,000 Cultural Council of IRC 36,325 Vero Heritage, Inc. 12,000 Minor League Baseball 60,500 Total 2011/2012 Grants and Aid $638,250


242

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 transfer and data base management. The 911 Data Base Coordinator is responsible for the maintenance and accuracy of the database and creation and maintenance of the Centerline Map of Indian River County for use with Wireless Phase II Implementation and Computer Aided Dispatch Center. 2010/2011 Accomplishments

• Continued implementation and maintenance of our GIS accurate county base map. • Continued growth and maintenance of Wireless Phase II implementation. • Continued improvement to current database and mapping with the addition of a Station Response Zones

layer. • Deployment of Sebastian PSAP to all wireless carriers and review of boundaries for IRCSO and VBPD. • Refined mapping procedures and update of mobile data terminals as well as mapping field books for more

accurate abilities in location of residents by mobile responders. • Continued maintenance of GIS layers used for 911 purposes in Indian River County and made map books for

emergency response units for delay use as well as hurricane response teams. • Completed addition of Sebastian Response Zone Layer and Indian River Sheriff’s office Volunteer Response

Zone Layer. • Coordinated changes to Indian River County Sheriff’s Office Cad for all GIS updates. • Implemented new Higher Ground Recording Systems at all four Public Safety Answering Points (PSAP’s).

2011/2012 Goals and Objectives • Continue development and maintenance of the centerline map with additional layers to aid emergency

response in Indian River County. • Provide MIS reporting from all PSAP’s for analysis. • Continue improvement to current database and mapping. • Provide efficient maps for emergency responders. • Coordinate and provide the 911 mapping interface for use with NEW WORLD SYSTEMS Cad. • Develop procedures for maintenance of call taking equipment in all four Public Safety Answering Points

(PSAP’s) • Begin development phases for Next Generation equipment in the PSAP. • Continue collection of field data within a GIS environment to support Wireless Phase 1 and Phase 2. • Develop schedule for collection of field data on open subdivision projects. • Develop quality control procedure for centerline data. • Continue review audit program of all GIS data. • Implementation of new call taking equipment for all 4 PSAP’s.


243

911 SURCHARGE FUND 120 Goal link guide located on page 31


Actual FY 2009/10

Actual FY 2010/11

Projected FY 2011/12

Workload Total 911 System Administrative Calls Received PS-1 407,854 410,261 448,494 470,919 Total 911 Calls For Service Received PS-1 111,466 109,270 138,062 144,965

Mapping Inquiries PS-4 10,338 10,855 11,398 11,968 911 System Caller Location/Mapping Inquiries Received from 911investigating location of caller PS-1 260 240 252 265

Street network updates PS-3 30,632 32,163 33,771 35,549 Sector boundary updates PS-3 1,914 2,009 2,109 2,214 911 net updates PS-3 831 873 917 962 Special project (hrs.) PS-3 958 1,005 1,055 1,107 Total updated records PS-3 95,721 100,507 105,532 116,348 Efficiency Total expenses per 911 inquiry PS-1 $41.76 $38.25 $64.92 $43.31 Effectiveness Percentage of 911 Calls Received /Mapping With No Mapping Inquiries PS-1 99.77 % 99.78 % 99.79% 99.79%

Percentage of 911 System Caller Location/Mapping Inquiries completed in 48 hours PS-1 95.38 % 95.42% 95.45% 95.45%




244

911 SURCHARGE FUND 120 Revenues


State Shared Revenues $800,266 $817,451 $1,225,570 $791,000 ($434,570) Interest 33,751 15,832 0 0 0 Non Operating Sources 1,025 0 1,289,040 320,426 (968,614) Total Revenues $835,042 $833,283 $2,514,610 $1,111,426 ($1,403,184)

Expenditures


120-132 Wireless 9-1-1 Personal Services $45,950 $46,910 $47,858 $46,242 ($1,616) Operating Expenses 1,076 1,314 9,200 9,200 0 Supplies Expense 1,262 746 102,478 4,650 (97,828) Communications Expense 0 0 200 200 0 Capital Outlay 0 0 432,000 200,000 (232,000)

120-133 Communications Center Personal Services 74,259 74,816 73,265 70,659 (2,606) Operating Expenses 303,929 287,165 361,079 376,175 15,096 Supplies Expense 4,239 3,866 137,285 8,659 (128,626) Communications Expense 995 360 8,600 2,500 (6,100) Capital Outlay 6,269 4,061 1,149,504 200,000 (949,504) Transfer to Constitutional 113,141 193,141 193,141 193,141 0 Total Expenditures $551,120 $612,378 $2,514,610 $1,111,426 ($1,403,184)


245

DRUG ABUSE FUND FUND 121 Revenues


Federal Grants $63,369 $102,257 $117,686 $0 ($117,686) Violation of Local Ordinances 15,685 15,762 0 0 0 Interest 4,189 1,742 0 0 0 Other Sources 0 0 0 93,442 93,442 Total Revenues $83,243 $119,761 $117,686 $93,442 ($24,244)

Expenditures


Contractual Services $1,768 $1,959 $0 $93,442 $93,442 Grants and Aid Expenditures 57,949 129,896 117,686 0 (117,686) Total Expenditures $59,717 $131,855 $117,686 $93,442 ($24,244)


246

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. 2010/2011 Accomplishments • With State FY 2009/10 SHIP and FHOP Funds and FY 2010/11 SHIP Funds, the county Provided 45 loans (29 SHIP loans, 16 FHOP loans) to applicants in need of assistance as follows: 17 loans to very low-income households 15 loans to low-income households 13 loans to moderate-income households • Held 13 Homebuyers Education Workshops. • Coordinated and participated in Affordable Housing Advisory Committee and Partnership meetings. • Provided staff support for 20-loan review committee meetings.

2011/2012 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 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Loan and grant applications processed HS-2 120 62 50 70 Approved loans & grants HS-3 60 44 1(YTD) 45 Homebuyer education workshops HS-1 9 13 9 9 Efficiency Average days to close approved loans HS-2 N/A N/A 14 15 Effectiveness % total funds to very low income level households HS-4 57% 36% 100% 40% % total funds to low income level households HS-4 43% 34% 0% 45% Note: FY 2009/10 FHOP funds had no very low or low income requirements.


247

IRCLHAP/SHIP FUND 123 Staffing




State Grants $635,062 $350,000 $1,715,215 $0 ($1,715,215) Human Services Revenues 77,824 138,142 75,000 46,000 (29,000) Interest 40,559 18,096 7,000 4,000 (3,000) Other Miscellaneous Revenue 117,552 1,213,607 71,687 602,525 530,838 Total Revenues $870,997 $1,719,908 $1,868,902 $652,525 ($1,216,377)

Expenditures


Personal Services $81,537 $83,156 $83,578 $81,007 ($2,571) Contractual Services 13,528 43,143 62,802 64,927 2,125 Operating Expenses 2,176 2,085 4,400 4,775 375 Supplies Expense 1,986 1,765 2,707 2,447 (260) Other Expenses 52,418 45,649 200 200 0 Grants and Aid Expenditures 932,168 665,898 1,715,215 499,169 (1,216,046) Total Expenditures $1,083,813 $841,697 $1,868,902 $652,525 ($1,216,377)


248

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. 2010/2011 Accomplishments • Prepared and adopted the 2011 Priority Projects report. • Completed the 2010 Congestion Management Process (CMP) Analysis. • Prepared and adopted the MPO Transportation Improvement Program. • Completed the 2011 Transit Development Plan (Minor) update. • Adopted the 2035 Long Range Transportation Plan (LRTP).

2011/2012 Goals and Objectives • Maintain a continuing, cooperative, and comprehensive transportation process in the MPO area. • 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. • Complete the 2012 Transit Development Plan Annual Update • Develop a new Unified Planning Work Program (UPWP).



Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload MPO priorities under construction GG-3 5 9 8 7 Active Section 5307 Capital and Operating Grants GG-2 5 6 6 7 Public comments on work products GG-1 366 404 499 250 Efficiency Federal Transportation funding for IRC* GG-2 $50,489 $41,952 $82,103 $48,679 Cost per transit passenger/state ranking GG-2 $2.47 (3) $2.75 (4) $2.04 (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% *First 3 years of TIP, in ($000)


249

METROPOLITAN PLANNING ORGANIZATION FUND 124 Staffing


Department Total FT 4 4 3.32 4.00 .68 Revenues


Federal Grants $585,138 $507,202 $660,846 $667,772 $6,926 Interest 1,712 119 0 0 0 Total Revenues $586,850 $507,321 $660,846 $667,772 $6,926

Expenditures


Personal Services $318,645 $299,108 $362,941 $410,888 $47,947 Contractual Services 82,484 193,275 167,893 134,850 (33,043) Operating Expenses 15,739 16,048 26,590 26,500 (90) Other Expenses 57,757 48,361 36,209 28,321 (7,888) Capital Outlay 0 1,430 67,213 67,213 0 Total Expenditures $474,626 $558,220 $660,846 $667,772 $6,926


250

MULTI JURISDICTION TRUST FUND 126 Revenues


Judgments and Fines $24,664 $76,071 $71,403 $0 ($71,403) Interest 3,546 1,752 0 0 0 Total Revenues $28,210 $77,822 $71,403 $0 ($71,403)

Expenditures


Transfer to Constitutional $0 $60,895 $71,403 $0 ($71,403) Total Expenditures $0 $60,895 $71,403 $0 ($71,403)

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 $24,895 $9,334 $0 $0 $0 Non Operating Sources 0 0 55,000 55,000 0 Total Revenues $24,895 $9,334 $55,000 $55,000 $0

Expenditures


Contractual Services $14,800 $1,904 $40,000 $40,000 $0 Supplies Expense 4,320 0 15,000 15,000 0 Total Expenditures $19,120 $1,904 $55,000 $55,000 $0


251

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. 2010/2011 Accomplishments • Partially constructed Phase 2 of the Sector 3 beach restoration project (157,500 cubic yards). • Completed final year biological monitoring of Sectors 1&2 beach renourishment project. • Completed first year physical and biological monitoring of the Sector 3 beach nourishment project. • Completed seventh year of in-house sea turtle nest monitoring in the southern 11 miles of county shoreline. • Completed work on Florida Fish & Wildlife Conservation Commission (FWCC) grant for near shore reef

monitoring methods study and submitted for reimbursement. • Applied for U.S. Army Corps of Engineers (USACE) permit to expand Indian River County’s offshore

artificial reef program 12 miles offshore of Sebastian Inlet. • Conducted first annual offshore cleanup to remove storm generated debris from the nearshore reef. 2011/2012 Goals and Objectives • Continue sea turtle monitoring under Habitat Conservation Plan. • Secure grant for and construct offshore artificial fishing reef (FWCC grant). • Complete Phase 2 of Sector 3 beach restoration project (111,500 cubic yards). • Conduct second year Sector 3 beach restoration physical and biological monitoring. • 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) to cost share construction

and monitoring costs for the Sector 3 beach restoration. • Secure sea turtle license plate mini-grant from FWCC.


252

Beach Restoration Fund 128 Goal link guide located on page 33


Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Projects under design CR-1 1 1 0 0 Construction projects completed CR-3 0 0 1 1 Miles of current beach restoration Projects CR-1 0 4.4 5.1 1.5

Efficiency Amount of grants received CR-5 $1,368,082 $5,270,080 $602,884 $0 % of funding provided by grants CR-5 32.8% 46.29% 9.23% N/A Effectiveness % of beaches restored in the last five years CR-1 22% 22% 44% 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

Staffing




253

Beach Restoration Fund 128 Revenues


Sales, Use and Fuel Taxes $485,311 $496,858 $515,000 $535,000 $20,000 Federal Grants 510,287 0 0 0 0 State Grants 683,856 446,686 0 0 0 Interest 148,760 100,601 45,000 30,000 (15,000) Other Miscellaneous Revenue 173,940 4,185,070 0 0 0 Fund Transfers 2,174,460 6,178,959 116,407 111,698 (4,709) Non Operating Sources 0 0 5, 852,910 635,014 (5, 217,896) Total Revenues $4,176,613 $11,408,175 $6, 529,317 $1, 311,712 ($5, 217,605)

Expenditures


Personal Services $251,109 $184,638 $155,209 $148,931 ($6,278) Contractual Services 1,259,923 500,979 1,363,000 1,138,000 (225,000) Operating Expense 9,543 5,014 7,115 6,715 (400) Supplies Expense 11,582 10,389 12,621 18,066 5,445 Project Expenditures 603,152 5,535,377 4,991,372 0 (4,991,372) Total Expenditures $2,135,309 $6,236,397 $6,529,317 $1,311,712 ($5,217,605)


254

COMMUNITY DEVELOPMENT BLOCK GRANT FUND 129 Revenues


Federal Grants $0 $2,636,162 $1,063,010 $0 ($1,063,010) Total Revenues $0 $2,636,162 $1,063,010 $0 ($1,063,010)

Expenditures


129-138 Housing Rehabilitation Personal Services $2,460 $17,019 $32,971 $0 ($32,971) Contractual Expenses 4,188 476,211 436,622 0 (436,622) Operating Expenses 2,811 78,304 2,233 0 (2,233) Grants and Aids 0 1,363,090 587,251 0 (587,251) Transfers Out 0 0 3,933 0 (3,933) Total Expenditures $9,460 $1,934,624 $1,063,010 $0 ($1,063,010)

FLORIDA BOATING IMPROVEMENT PROGRAM FUND 133 Revenues


State Shared Revenues $149,571 $155,007 $35,000 $35,000 $0 Interest 25,800 10,723 0 0 0 Non Operating Sources 0 0 250,884 30,000 (220,884) Total Revenues $175,372 $165,730 $285,884 $65,000 ($220,884)

Expenditures


Capital Outlay $123,550 $67,166 $285,884 $65,000 ($220,884) Total Expenditures $123,550 $67,166 $285,884 $65,000 ($220,884)


255

LIBRARY BEQUESTS FUND 134 Revenues


Interest $5,331 $2,134 $0 $0 $0 Library Bequests 0 123,588 0 0 0 Other Sources 0 0 86,797 50,000 (36,797) Total Revenues $5,331 $125,722 $86,797 $50,000 ($36,797)

Expenditures


134-109 Main Library Operating Expense $8,916 $40,144 $61,797 $25,000 ($36,797)

134-112 North County Library Operating Expense 21,282 28,477 25,000 25,000 0 Total Expenditures $30,198 $68,621 $86,797 $50,000 ($36,797)

DISABLED ACCESS PROGRAMS FUND 135 Revenues


Fines and Forfeitures $1,134 $538 $0 $0 $0 Interest 1,740 673 0 0 0 Other Sources 0 0 20,000 20,000 0 Total Revenues $2,874 $1,211 $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


256

INTERGOVERNMENTAL GRANTS FUND 136 Revenues


Federal Grants $579,742 $1,158,151 $3,209,447 $655,495 ($2,553,952) Total Revenues $579,742 $1,158,151 $3,209,447 $655,495 ($2,553,952)

Expenditures


136-110 Agencies Community Trans. Coord. $0 $228,104 $76,087 $0 ($76,087)

136-163 HUD Homeless Assist Grant Operating Expense 230,269 140,686 331,822 180,896 (150,926) Grants and Aids 253,681 548,485 882,585 474,599 (407,986)

136-172 HUD Shelter Plus Care Operating Expense 102,379 0 0 0 0

136-173 Misc. Grants Grants and Aids 0 143,761 0 0 0

136-220 Facilities Management IR SRA Trans Admin Grant 0 133,986 1,918,953 0 (1,918,953)

Total Expenditures $586,329 $1,195,022 $3,209,447 $655,495 ($2,553,952)


257

TRAFFIC EDUCATION PROGRAM FUND 137 Revenues


Fines & Forfeitures $744 $525 $0 $0 $0 Interest 2,989 753 0 0 0 Other Sources 0 0 40,268 0 (40,268) Total Revenues $3,733 $ $40,268 $0 ($40,268)

Expenditures


137-110 Grants and Aids $29,962 $35,318 $40,268 $0 ($40,268) Total Expenditures $29,962 $35,318 $40,268 $0 ($40,268)

DISASTER RECOVERY GRANTS FUND 138 Revenues


Federal Grants $3,709,204 $499,352 $0 $0 $0 Interest 7,282 7,953 0 0 0 Miscellaneous 149,119 0 0 0 0 Total Revenues $3,865,605 $507,304 $0 $0 $0

Expenditures


138-120 Fire Services Fire Dept Disaster Recovery $75 $0 $0 $0 $0

138-130 Administrative Operating 187,918 121,263 0 0 0

138-228 SHIP Hurricane Housing Operating 120,663 48,614 0 0 0 Grants and Aid 876,864 307,158 0 0 0 Other Uses 0 906,191 0 0 0

138-268 Wastewater Collection Capital Outlay 27,452 0 0 0 0

Total Expenditures $1,212,972 $1,383,226 $0 $0 $0


258

COURT FACILITY SURCHARGE FUND FUND 140 Revenues


Circuit Civil Court Facility Fee $194,489 $169,274 $175,000 $175,000 $0 Interest 11,187 5,670 2,000 2,000 0 Total Revenues $210,676 $174,944 $177,000 $177,000 $0

Expenditures

Actual Actual Budget Budget Change from Dept. Department Name 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year

140-901 Guardian Ad Litem $39,656 $44,885 $45,115 $47,865 $2,750 Court Administration 10,000 0 0 0 0 140-903 State Attorney 50,284 55,744 57,416 64,281 6,865 140-904 Public Defender 3,212 3,182 3,471 3,696 225 140-199 Reserves 0 0 70,998 61,158 (9,840) Total Expenditures $103,152 $103,812 $177,000 $177,000 $0

ADDITIONAL COURT COSTS FUND 141 Revenues


Additional Court Costs $106,578 $90,440 $72,609 $75,000 $2,391 Interest Earnings 6,151 3,063 2,000 1,000 (1,000) Non Operating Sources 0 0 11,205 23,601 12,396 Total Revenues $112,729 $93,503 $85,814 $99,601 $13,787

Expenditures


141-901 Grants and Aid $52,148 $123,987 $61,611 $74,601 $12,990 141-906 Legal Aid Services 35,526 30,147 24,203 25,000 797 Total Expenditures $87,674 $154,134 $85,814 $99,601 $13,787


259

COURT TECHNOLOGY FUND FUND 142 Revenues

Actual Actual Budget Budget Change from

Revenue Type 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year Recording Fee $211,852 $200,268 $198,000 $198,000 $0 Interest 4,493 2,610 0 0 0 Miscellaneous 27,037 0 0 0 0 Non Operating Sources 0 0 47,800 105,465 57,665 Total Revenues $243,382 $202,878 $245,800 $303,465 $57,665

Expenditures


142-901 Court Administration $12,429 $17,396 $105,070 $177,212 $72,142 142-903 State Attorney 105,743 78,546 71,354 58,834 (12,520) 142-904 Public Defender 66,578 72,033 69,376 67,419 (1,957) Total Expenditures $184,750 $167,975 $245,800 $303,465 $57,665

LAND ACQUISITION SERIES 2004 REFERENDUM FUND 145 Revenues


Grants $3,147,541 $0 $0 $0 $0 Interest-Bond Proceeds 19,362 4,467 0 0 0 Non Operating Sources 42,944 16,344 58,518 40,000 (18,518) Total Revenues $3,209,848 $20,811 $58,518 $40,000 ($18,518)

Expenditures


145-146 Land Acquisition Operating Expense $112,219 $47,347 $58,518 $40,000 ($18,518) Capital Outlay 0 323,000 0 0 0

Total Expenditures $112,219 $370,347 $58,518 $40,000 ($18,518)


260

EAST GIFFORD STORMWATER WATERSHED M.S.B.U.

Revenues Fund 171

East Gifford Stormwater Watershed

Actual 2008/2009

Actual 2009/2010

Budget 2010/2011

Budget 2011/2012


Impact Fees $1,313 $1,451 $1,400 $1,400 $0 Interest 380 165 0 0 0 Miscellaneous 0 0 586 583 (3) Total Revenues $1,694 $1,616 $1,986 $1,983 ($3) Expenditures

Fund 171 East Gifford Stormwater

Watershed Actual

2008/2009 Actual

2009/2010 Budget

2010/2011 Budget


Transfer to Constitutional 59 55 58 55 (3) Total Expenditures $59 $55 $1,986 $1,983 ($3) Per Parcel/Acreage Charge $15.00 $15.00 $10.00 $10.00 ($0.00)

VERO LAKE ESTATES M.S.B.U.

Revenues

Fund 185 Actual Actual Budget Budget Change from Vero Lakes Estates 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year

Interest $27,849 $11,727 $5,000 $3,500 ($1,500) Impact Fees 94,768 94,364 92,815 92,815 0 Non Operating Sources 0 0 341,843 320,184 (21,659) Total Revenues $122,617 $106,091 $439,658 $416,499 ($23,159)

Expenditures Actual Actual Budget Budget Change from

Dept Department Name 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year 185-214 Road and Bridges

Operating Expenses $9,614 $14,868 $12,500 $12,500 $0 Capital Outlay 0 0 281,403 258,561 (22,842) Transfer to Constitutional 3,187 2,989 4,718 4,401 (317)

185-243 Flood Control/Stormwater Capital Outlay 0 0 141,037 141,037 0

Total Expenditures $12,801 $17,857 $439,658 $416,499 ($23,159)

Per Parcel/Acreage Charge $19.00 $19.00 $19.00 $19.00 $0.00


261

STREETLIGHTING DISTRICTS

Revenues Fund 181 Actual Actual Budget Budget Change from Gifford 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year

Interest $2,552 $1,079 $400 $200 ($200) Impact Fees 65,411 71,466 69,450 69,450 0 Non Operating Sources 0 0 7,562 7,703 141 Total Revenues $67,963 $72,545 $77,412 $77,353 ($59) Expenditures Contractual Services $1,000 $1,000 $1,000 $1,000 $0 Operating Expenses 56,473 53,694 74,685 74,685 0 Transfer to Constitutional 1,594 1,619 1,727 1,668 (59) Total Expenditures $59,067 $56,313 $77,412 $77,353 ($59) Per Parcel/Acreage Charge $25.00 $25.00 $25.00 $25.00 $0.00 Revenues

Fund 182 Actual Actual Budget Budget Change from Laurelwood 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year

Interest $369 $108 $80 $30 ($50) Impact Fees 4,408 4,401 5,058 5,058 0 Non Operating Sources 0 0 2,153 2,197 44 Total Revenues $4,777 $4,509 $7,291 $7,285 ($6) Expenditures Contractual Services $250 $250 $250 $250 $0 Operating Expenses 5,759 5,729 6,880 6,880 0 Transfer to Constitutional 164 156 161 155 (6) Total Expenditures $6,173 $6,136 $7,291 $7,285 ($6) Per Parcel/Acreage Charge $18.00 $18.00 $18.00 $18.00 $0.00


262

STREETLIGHTING DISTRICTS Revenues

Fund 183 Actual Actual Budget Budget Change from Rockridge 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year

Interest $2,175 $836 $600 $150 ($450) Impact Fees 3,769 3,761 3,104 3,104 0 Non Operating Sources 0 0 (80) 360 440 Total Revenues $5,944 $4,597 $3,624 $3,614 ($10) Expenditures Contractual Services $150 $150 $150 $150 $0 Operating Expenses 2,730 2,619 3,246 3,246 0 Transfer to Constitutional 231 220 228 218 (10) Total Expenditures $3,111 $2,989 $3,624 $3,614 ($10) Per Parcel/Acreage Charge $10.00 $10.00 $8.00 $8.00 Revenues

Fund 184 Actual Actual Budget Budget Change from Vero Highlands 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year

Interest $2,510 $821 $500 $150 ($350) Impact Fees 56,037 56,039 55,752 55,752 0 Non Operating Sources 0 0 15,318 15,611 293 Total Revenues $58,547 $56,860 $71,570 $71,513 ($57) Expenditures Contractual Services $1,000 $1,000 $1,000 $1,000 $0 Operating Expenses 58,302 62,296 68,730 68,730 0 Transfer to Constitutional 1,611 1,561 1,840 1,783 (57) Total Expenditures $60,913 $64,856 $71,570 $71,513 ($57) Per Parcel/Acreage Charge $23.00 $23.00 $23.00 $23.00 $0.00


263


Fund 186 Actual Actual Budget Budget Change from Porpoise Point 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year

Interest $344 $131 $100 $40 ($60) Impact Fees 428 428 374 374 0 Non Operating Sources 0 0 139 198 59 Total Revenues $772 $560 $613 $612 ($1) Expenditures Contractual Services $80 $80 $80 $80 $0 Operating Expenses 291 269 509 509 0 Transfer to Constitutional 17 18 24 23 (1) Total Expenditures $388 $367 $613 $612 ($1) Per Parcel/Acreage Charge $13.00 $13.00 $11.00 $11.00 ($0.00) Revenues

Fund 187 Actual Actual Budget Budget Change from Single Light Districts 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year

Interest $12 $13 $10 $10 $0 Contributions 2,669 2,669 3,374 3,374 0 Non Operating Sources 0 0 79 79 0 Total Revenues $2,681 $2,682 $3,463 $3,463 $0 Expenditures Contractual Services $50 $50 $50 $50 $0 Operating Expenses 2,456 2,379 3,413 3,413 0 Total Expenditures $2,506 $2,429 $3,463 $3,463 $0


264

STREETLIGHTING DISTRICTS

Revenues

Fund 188 Actual Actual Budget Budget Change from Laurel Court 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year

Interest $61 $20 $20 $10 ($10) Impact Fees 805 807 837 837 0 Non Operating Sources 0 0 266 275 9 Total Revenues $867 $827 $1,123 $1,122 ($1) Expenditures Contractual Services $80 $80 $80 $80 $0 Operating Expenses 845 819 1,014 1,014 0 Transfer to Constitutional 19 21 29 28 (1) Total Expenditures $944 $919 $1,123 $1,122 ($1) Per Parcel/Acreage Charge $25.00 $27.00 $27.00 $27.00 $0.00 Revenues

Fund 189 Actual Actual Budget Budget Change from Tierra Linda 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year



265


Fund 190 Actual Actual Budget Budget Change from Vero Shores 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year

Interest $495 $171 $120 $40 ($80) Impact Fees 4,206 4,209 3,952 3,952 0 Non Operating Sources 0 0 2,130 2,205 75 Total Revenues $4,701 $4,381 $6,202 $6,197 ($5) Expenditures Contractual Services $100 $100 $100 $100 $0 Operating Expenses 4,616 4,844 5,948 5,948 0 Transfer to Constitutional 134 131 154 149 (5) Total Expenditures $4,850 $5,075 $6,202 $6,197 ($5) Per Parcel/Acreage Charge $21.00 $21.00 $19.00 $19.00 $0.00 Revenues

Fund 191 Actual Actual Budget Budget Change from Ixora 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year



266


Fund 192 Actual Actual Budget Budget Change from Poinciana Park 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year

Interest $567 $175 $120 $35 ($85) Impact Fees 10,933 10,915 11,144 11,144 0 Non Operating Sources 0 0 3,993 4,069 76 Total Revenues $11,500 $11,090 $15,257 $15,248 ($9) Expenditures Contractual Services $250 $250 $250 $250 $0 Operating Expenses 12,403 12,138 14,675 14,675 0 Transfer to Constitutional 286 274 332 323 (9) Total Expenditures $12,939 $12,662 $15,257 $15,248 ($9) Per Parcel/Acreage Charge $28.00 $28.00 $28.00 $28.00 $0.00 Revenues

Fund 193 Actual Actual Budget Budget Change from Roseland 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year

Interest $648 $224 $160 $40 ($120) Impact Fees 1,058 1,067 760 760 0 Non Operating Sources 0 0 2,243 2,349 106 Total Revenues $1,706 $1,290 $3,163 $3,149 ($14) Expenditures Contractual Services $75 $75 $75 $75 $0 Operating Expenses 2,350 2,250 2,788 2,788 0 Transfer to Constitutional 320 303 300 286 (14) Total Expenditures $2,744 $2,628 $3,163 $3,149 ($14) Per Parcel/Acreage Charge $1.50 $1.00 $1.00 $1.00 $0.00


267


Fund 194 Actual Actual Budget Budget Change from Whispering Pines 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year

Interest $206 $75 $50 $20 ($30) Impact Fees 1,216 1,213 1,120 1,120 0 Non Operating Sources 0 0 409 437 28 Total Revenues $1,422 $1,288 $1,579 $1,577 ($2) Expenditures Contractual Services $75 $75 $75 $75 $0 Operating Expenses 1,219 1,180 1,442 1,442 0 Transfer to Constitutional 44 43 62 60 (2) Total Expenditures $1,337 $1,298 $1,579 $1,577 ($2) Per Parcel/Acreage Charge $18.00 $16.00 $16.00 $16.00 $0.00 Revenues

Fund 195 Actual Actual Budget Budget Change from Moorings 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year

Interest $4,687 $1,735 $1,200 $275 ($925) Impact Fees 14,069 14,056 11,690 11,690 0 Non Operating Sources 0 0 5,971 6,867 896 Total Revenues $18,756 $15,790 $18,861 $18,832 ($29) Expenditures Contractual Services $500 $500 $500 $500 $0 Operating Expenses 14,806 14,317 17,510 17,510 0 Transfer to Constitutional 732 698 851 822 (29) Total Expenditures $16,038 $15,515 $18,861 $18,832 ($29) Per Parcel/Acreage Charge $12.00 $10.00 $10.00 $10.00 0.00


268


Fund 196 Actual Actual Budget Budget Change from Walker's Glen 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year

Interest $318 $114 $80 $25 ($55) Impact Fees 1,411 1,411 1,342 1,342 0 Non Operating Sources 0 0 661 714 53 Total Revenues $1,729 $1,525 $2,083 $2,081 ($2)

Expenditures Contractual Services $75 $75 $75 $75 $0 Operating Expenses 1,579 1,492 1,950 1,950 0 Transfer to Constitutional 45 40 58 56 (2) Total Expenditures $1,699 $1,606 $2,083 $2,081 ($2) Per Parcel/Acreage Charge $24.00 $22.00 $22.00 $22.00 $0.00 Revenues

Fund 197 Actual Actual Budget Budget Change from Glendale Lakes 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year

Interest $151 $52 $40 $15 ($25) Impact Fees 3,215 3,260 3,280 3,280 0 Non Operating Sources 0 0 603 626 23 Total Revenues $3,366 $3,312 $3,923 $3,921 ($2)

Expenditures Contractual Services $75 $75 $75 $75 $0 Operating Expenses 3,200 3,066 3,770 3,770 0 Transfer to Constitutional 64 65 78 76 (2) Total Expenditures $3,338 $3,206 $3,923 $3,921 ($2) Per Parcel/Acreage Charge $40.00 $40.00 $40.00 $40.00 $0.00


269


Fund 198 Actual Actual Budget Budget Change from Floralton Beach 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year

Interest $56 $13 $25 $10 ($15) Impact Fees 2,029 1,984 2,128 2,128 0 Non Operating Sources 0 0 665 227 (438) Total Revenues $2,085 $1,998 $2,818 $2,365 ($453) Expenditures Contractual Services $75 $75 $75 $75 $0 Operating Expenses 2,260 2,169 2,697 2,245 (452) Transfer to Constitutional 34 37 46 45 (1) Total Expenditures $2,369 $2,281 $2,818 $2,365 ($453) Per Parcel/Acreage Charge $38.00 $38.00 $38.00 $38.00 $0.00 Revenues

Fund 199 Actual Actual Budget Budget Change from West Wabasso 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year

Impact Fees $7,348 $7,919 $6,972 $6,972 $0 Interest 242 129 80 30 (50) Non Operating Sources 0 0 (353) (311) 42 Total Revenues $7,590 $8,048 $6,699 $6,691 ($8) Expenditures Contractual Services $100 $100 $100 $100 $0 Operating Expenses 5,345 4,792 5,652 5,652 0 Cash Forward 0 0 305 297 (8) Transfer to Constitutional 219 212 642 642 0 Total Expenditures $5,663 $5,104 $6,699 $6,691 ($8) Per Parcel/Acreage Charge $21.00 $21.00 $21.00 $21.00 $0.00


270

CAPITAL RESERVE FUND FUND 308 Statement of Function This capital reserve account is part of a Capital Reserve Agreement between the County, Minor League Baseball and US Bank. US Bank is the Capital Reserve Account Agent and controls the disbursement of the $2,000,000 repair and replacement reserve funded jointly by the County and the City of Vero Beach to assist in the maintenance of the Vero Beach Sports Village. 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. This fund accounts for these expenditures. Revenues


Non Operating Sources $0 $0 $1,237,899 $0 ($1,237,899) Total Revenues $0 $0 $1,237,899 $0 ($1,237,899)

Expenditures


Project Expenditures $298,548 $463,551 $1,237,899 $0 ($1,237,899) Total Expenditures $298,548 $463,551 $1,237,899 $0 ($1,237,899)

Other Debt Service Funds

2011/2012 Budget Other Debt Service Funds Detail

271

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. They 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. Revenues


Sales, Use And Fuel Taxes $323,540 $331,238 $343,333 $356,667 $13,334 State Shared Revenues 919,603 945,785 948,702 939,936 (8,766) Interest 41,017 13,814 12,000 7,000 (5,000) Non Operating Sources 0 0 (65,202) (65,180) 22 Total Revenues $1,284,160 $1,290,837 $1,238,833 $1,238,423 $410

Expenditures


Debt Service $1,225,033 $1,227,233 $1,238,833 $1,238,423 $410 Total Expenditures $1,225,033 $1,227,233 $1,238,833 $1,238,423 $410

Capital Projects Funds

2011/2012 Budget Capital Projects Funds Detail

272

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, 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 beach restoration projects, road projects and completion of two new Fire/EMS stations.


Revenue Type 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year Sales, Use and Fuel Taxes $13,023,095 $12,660,518 $12,000,000 $12,999,315 $999,315 Federal Grants 1,023,076 465,330 957,534 0 (957,534) State Grants 2,178,811 2,420,000 0 0 0 Grants from Other Local Units 1,169,974 0 423,073 0 (423,073) Interest 285,549 178,428 250,000 125,000 (125,000) Donations 0 106,952 106,952 0 (106,952) Other Miscellaneous Revenue 20,060 34,867 3,479,170 2,500,000 (979,170) Non Operating Sources 0 0 8,910,477 (781,216) (9,691,693) Total Revenues $17,700,563 $15,866,094 $26,127,206 $14,843,099 ($11,284,107)

2011/2012 Budget Capital Projects Funds Detail

273

OPTIONAL SALES TAX FUND 315 Expenditures


315-199 Reserves B.C.C. Fund Transfer $2,000,000 $6,000,000 $0 $0 $0 Reserve for Contingency 0 0 600,000 700,000 100,000 Cash Forward – Sept. 30 0 0 400,000 400,000 0

315-208 Emergency Management Project Expenditures 0 66 2,199,934 0 (2,199,934)

315-210 Parks Capital Outlay 937,901 1,305,488 2,738,256 0 (2,738,256)

315-214 Road and Bridges Right of Way Purchase 1,149,938 630,142 3,328,000 3,229,720 (98,280) Project Expenditures 1,570,946 3,162,427 11,775,666 9,053,379 (2,722,287)

315-217 Sanitary Landfill Project Expenditures 130,229 85,344 213,775 300,000 86,225

315-220 Facilities Management Project Expenditures 1,066,681 1,614,846 1,364,443 760,000 (604,443)

315-243 Public Works Project Expenditures 28,305 0 0 0 0 Capital Outlay 5,252,663 669,144 3,507,135 400,000 (3,107,135)

315-300 Clerk of Court Capital Outlay 0 19,610 0 0 0 Total Expenditures $12,136,664 $13,487,067 $26,127,206 $14,843,099 ($11,284,107)

Enterprise Funds

2011/2012 Budget Enterprise Funds Detail

274

GOLF COURSE ORGANIZATION CHART

A


Revenue Type 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year Governmental Revenues $417,500 $0 $0 $0 $0 Physical Environment Revenues 569 4,102 3,000 2,500 (500) Culture/Recreation Revenues 3,236,176 3,122,444 3,009,998 3,005,100 (4,898) Interest 13,035 9,491 5,000 5000 0 Disposition of Fixed Assets 1,332 905 0 0 0 Other Miscellaneous Revenue 42,389 21,483 19,000 23,430 4,430 Non Operating Sources 0 0 (84,850) (135,610) (50,760) Total Revenues $3,711,001 $3,158,425 $2,952,148 $2,900,420 ($51,728)

Expenditures by Department

Actual Actual Budget Budget Change from Dept Department Name 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year 221 Golf Course Maintenance $1,451,646 $1,354,485 $1,272,059 $1,271,971 ($88) 236 Administration/Clubhouse Operations 1,485,495 1,361,121 1,680,089 1,628,449 (51,640)

Total Expenditures $2,937,141 $2,715,607 $2,952,148 $2,900,420 ($51,728)



General Services

Golf Course Director

Golf Course Operations Golf Course Clubhouse


275

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 three areas: maintenance (operations), food and beverage 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. 2010/2011 Accomplishments • Continued to remove nuisance vegetation on both golf courses • Built a nursery green • Maintained the golf course to its finest condition ever

2011/2012 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. • Replenish sand in bunkers and re-furbish bunker #18 Lakes • Expand north driving range tee. • Maintain our status as a certified Audubon Cooperative Sanctuary.


2008/09 Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Total rounds played CR-2 101,810 (1) 96,593 95,601 100,000 # of I.D. cards issued CR-2 2,458 2,460 2,366 2,400 Total rain days N/A 25.5 32.5 31.5 25 Efficiency Revenues as % of expenses CR-5 126% 116% 128% 130% Cost of service per rounds played CR-5 $12.65 $12.23 $13.77 $12.69 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

(1) Dunes course closed May-September 2009 for resurfacing greens.


276

GOLF COURSE - OPERATIONS Expenditures


Contractual Services $1,165,168 $1,172,512 $997,059 $1,026,971 $29,912 Supplies Expense 125,641 40,286 75,000 75,000 0 Depreciation 160,837 139,724 150,000 120,000 (30,000) Golf Renewal & Replacement 0 0 50,000 50,000 0 Loss on Assets 0 1,963 0 0 0 Total Expenditures $1,451,646 $1,354,485 $1,272,059 $1,271,971 ($88)


277

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 three areas: maintenance, food and beverage and clubhouse services. The clubhouse division includes the services of the golf pro and assistant golf pros, cart and driving range attendants and course starters/rangers. In addition, a pro shop is housed and run under this division. 2010/2011 Accomplishments • Finished another successful year of tournaments with sold out events such as the Treasure coast Father/Son

Championship. • Purchased a new fleet of 154 Yamaha golf carts. • Repainted clubhouse and on course facilities 2011/2012 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. • Renovate the north practice tee. • Renovate #18 Lakes bunker and replenish sand in bunkers on the golf course. Staffing Actual Actual Budget Budget Change from



Personal Services $705,398 $613,212 $751,307 $705,214 ($46,093) Contractual Services 123,686 110,687 105,171 98,620 (6,551) Operating Expenses 160,155 147,819 151,563 132,965 (18,598) Supplies Expense 298,756 309,447 308,368 332,034 23,666 Depreciation 5,765 4,562 72,000 72,000 0 Communications Expense 2,451 0 3,146 3,146 0 Debt Service 189,284 175,394 251,370 234,470 (16,900) Cash Forward 0 0 37,164 50,000 12,836 Total Expenditures $1,485,495 $1,361,121 $1,680,089 $1,628,449 ($51,640)


278

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. 2010/2011 Accomplishments • Provided staff support for:

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.

• Attended Building Officials Association of Florida Conference and conducted educational workshops on the 2007 Florida Building Code and swimming pools and made public presentations locally on these subjects and various other code related subjects.

• IRC Certified staff taught two state accredited continuing education classes for the Building Officials Association of Florida for other building officials during their annual conference.

• 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. 2011/2012 Goals and Objectives • Continue organizational training program to provide redundancy in all procedural requirements. • Promote consumer protection by preventing unlicensed activity through the enforcement of the citation ordinance. • Continue to compile and publish a written codes interpretations policy manual to enhance consistency in

application of the codes to specific situations that the codes do not directly address. • Maintain a customer friendly environment by training and improving staff customer service skills • Continue educational program for licensed/certified staff by selecting relevant courses. This will keep staff

updated on new laws, codes, and construction practices, while complying with the state continuing education requirements for maintenance of certification.

• Timely review all permit applications. • Conduct timely field inspections. • Improve permit experience for customers by developing and establishing innovative procedures.


279

COUNTY BUILDING


2008/09 Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Total building permits issued PS-2 2,732 3,060 3.341 3,508 Total # of inspections conducted PS-2 23,040 22,617 22,610 23,741 Unlicensed contracting violations processed PS-4 6 8 6 8 Number of condemned structures PS-4 4 10 14 18 Certifications of occupancy issued PS-2 742 429 268 285 Certifications of competency issued PS-2 216 90 80 85 Certifications of competency renewed PS-2 2,366 798 916 922 Number of documents scanned and indexed PS-3 N/A 75,000 74,000 74,500 Microfilm archive request searches PS-3 N/A 1,767 1,889 1,995 Efficiency Total expenses per building permit issued PS-3 $762 $595 $515 $428 Inspections conducted per FTE inspector PS-3 3,291 3,231 3,230 2,968 Building permit rate change % PS-3 0% 0% 0% 0% Net Income PS-3 ($470,460) ($199,526) ($13,080) $2,000 Effectiveness Continuing education requirements for certification maintenance PS-3 N/A 100% 100% 100%

% of staff cross-trained for additional certifications PS-3 N/A 40% 50% 50%

Time to review & process a large project permit PS-3 N/A ≤10 days ≤10 days ≤10 days

Inspections completed within 24 hrs of request PS-3 N/A 96% 96% 90%


280

COUNTY BUILDING ORGANIZATION CHART


2008/2009 2009/2010 2010/2011 2011/2012 Prior Year Department Total FT 18 17 15 14 (1) Revenues


Building Permits $1,453,741 $1,457,175 $1,360,000 $1,310,000 ($50,000) Other Licenses Fees and Permits 61,500 53,975 20,000 30,000 10,000 Other Charges for Services 20,213 18,981 18,000 15,000 (3,000) Violation of Local Ordinances 500 500 2,000 1,000 (1,000) Interest 125,741 38,188 37,500 18,000 (19,500) Other Miscellaneous Revenue 36,739 92,177 25,000 20,000 (5,000) Non Operating Sources 0 0 327,460 122,667 (204,793) Total Revenues $1,698,434 $1,660,997 $1,789,960 $1,516,667 ($273,293)

Expenditures


Personal Services $1,504,804 $1,305,686 $1,214,529 $1,032,798 ($181,731) Contractual Services 162,245 175,732 174,803 154,430 (20,373) Operating Expenses 314,211 253,082 247,517 234,737 (12,780) Supplies Expense 56,325 45,285 57,175 61,915 4,740 Other Expenses 43,214 40,211 25,936 18,787 (7,149) Depreciation 88,095 40,528 69,000 13,500 (55,500) Communications Expense 0 0 1,000 500 (500) Total Expenditures $2,168,894 $1,860,523 $1,789,960 $1,516,667 ($273,293) Capital Outlay by Department

Budget Budget Change from Dept Account Name 2010/2011 2011/2012 Prior Year 233 EDP Equipment $0 $5,500 $5,500

Total Expenditures $0 $5,500 $5,500 Capital Outlay presented for informational purposes; excluded from actuals/budgets for GAAP reporting

Building Division

Community Development Director



281

COUNTY UTILITIES ORGANIZATION CHART


Revenue Type 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year Other License Fees and Permits $396 $0 $0 $0 $0 Federal Grant 163,069 0 0 0 0 Physical Environment Revenues 26,309,486 27,427,913 26,144,000 26,744,500 600,500 Interest 1,554,815 511,022 650,000 225,000 (425,000) Rents and Royalties 207,809 231,492 192,000 231,000 39,000 Disposition Of Fixed Assets 6,561 2,340 5,000 0 (5,000) Other Miscellaneous Revenue 2,654,859 19,857 8,000 3,500 (4,500) Non Operating Sources 0 0 11,494,492 9,009,537 (2,484,955) Total Revenues $30,896,995 $28,192,624 $38,493,492 $36,213,537 ($2,279,955)

Expenditures by Department

Actual Actual Budget Budget Change from Dept Department Name 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year 218 Wastewater Treatment $5,866,033 $5,316,936 $6,580,886 $6,011,254 ($569,632) 219 Water Production 6,766,558 6,685,437 7,675,652 6,726,971 (948,681) 235 General & Engineering 6,797,066 2,676,937 3,857,990 4,354,391 496,401 257 Sludge Operations 1,508,365 1,796,368 1,590,497 1,093,534 (496,963) 265 Customer Service 2,009,740 2,106,061 2,193,299 2,124,492 (68,807) 268 Wastewater Collection 8,183,118 7,655,906 8,016,549 7,518,782 (497,767) 269 Water Distribution 8,800,498 8,510,629 8,578,619 8,384,113 (194,506)

Total Expenditures $39,931,378 $34,748,275 $38,493,492 $36,213,537 ($2,279,955)

AssistantUtilities Director

WastewaterTreatment

WaterProduction

General&

Engineering

SludgeOperations

CustomerService

WastewaterCollection

WaterDistribution

Utilities Director



282

COUNTY UTILITIES Capital Outlay by Department

Budget Budget Change from Dept Department Name 2010/2011 2011/2012 Prior Year 218 Wastewater Treatment $48,000 $51,000 $3,000 219 Water Production 314,800 108,055 (206,745) 265 Customer Service 0 36,900 36,900 268 Wastewater Collection 65,000 0 (65,000) 269 Water Distribution 26,455 1,300 (25,155)

Total Expenditures $454,255 $197,255 (257,000) Capital Outlay presented for informational purposes; excluded from actuals/budgets for GAAP reporting


283

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.

2010/2011 Accomplishments • Continued to improve reclaimed water system with SCADA. • Continued to train operators in process control to reduce after hours call-outs. • Continued implementation of plant maintenance and refurbishment programs at all Treatment Facilities. • Developed reuse allocation and effluent distribution process. • Continued awareness of site security.

2011/2012 Goals and Objectives • Complete construction of North County Reuse Storage and Transfer Facility. • Send one Plant Electrician to AC & DC Variable Speed training • Start construction of the Odor Control enhancements at the West Regional WWTF. • Continue reuse system improvements to get reuse to the barrier island • Continue regulatory compliance of all Wastewater Treatment Facilities. • Implement reuse allocation and effluent distribution process.


2008/09 Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Total Wastewater Treatment capacity (MGD) PE-3 9.080 9.080 12.080 12.080 Consumption (MGD) PE-3 4.310 4.404 4,228 4,350 Total Equivalent Residential Units (ERU’s) PE-5 45,396 45,785 45,863 45,940 Number of Customers PE-4 25,250 25,400 25,465 25,600 Number of laboratory tests performed PE-4 6,522 6,522 6,522 6,522 Efficiency Cost per customer account PE-5 $232.32 $209.33 $258.43 $234.81 Cost per million gallons of wastewater treated PE-2 $3.72 $3.31 $4.26 $3.78 Pounds of Chlorine used per million gallons treated PE-5 23.25 lbs. 19.88 lbs. 18.81 lbs. 17.60 lbs. Effectiveness % of wastewater converted to reuse PE-3 57% 66% 71% 80% % of water samples meeting DEP requirements PE-4 99.9% 99.9% 99.9% 99.9%


284

UTILITY SERVICES - WASTEWATER TREATMENT Staffing Actual Actual Budget Budget Change from



Personal Services $1,247,443 $1,291,407 $1,288,426 $1,237,437 ($50,989) Contractual Services 331,902 300,692 420,579 289,579 (131,000) Operating Expenses 318,245 280,253 279,129 264,167 (14,962) Supplies Expense 395,585 351,723 327,252 373,925 46,673 Depreciation 1,329,952 1,103,421 2,187,831 1,750,000 (437,831) Other Expenses 1,106 410 350 150 (200) Plant Operations 875,261 863,649 950,000 1,016,869 66,869 Debt Service 1,366,539 1,125,379 1,127,319 1,079,127 (48,192) Total Expenditures $5,866,033 $5,316,936 $6,580,886 $6,011,254 ($569,632) Capital Outlay Detail

Budget Budget Change from Description 2010/2011 2011/2012 Prior Year

Machinery & Equipment $48,000 $51,000 $3,000 Total Expenditures $48,000 $51,000 $3,000

Capital Outlay presented for informational purposes; excluded from actuals/budgets for GAAP reporting.


285

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. 2010/2011 Accomplishments

• Oversaw the annual budget by tracking invoices and keeping a spreadsheet for this function • Completed regulatory compliance and inspections of both Plants • Completed the Customer Consumer Report mandated by FDEP annually May 2011 • Worked with Engineering on the Brine disposal projects for both RO plants • Activated the Spoon Bill Marsh site for brine disposal for the North RO plant • Oversaw the North RO well field expansion and start-up • Oversaw the cell company’s relocation of their cables on the Gifford Water Tower to allow for better tank

maintenance 2011/2012 Goals and Objectives

• Continue working on benchmarking and preventive maintenance programs • Upgrade the operating software at the South RO to match North RO so plants can be operated remotely form

either site • Continue enhancements of Plant security, fencing and required items by the vulnerability assessment • Continue to oversee the design of the Brine disposal project for the South RO Plant • Oversee the operation of Spoon Bill Marsh



Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Total water treatment capacity (MGD) PE-3 11.0 14.5 14.5 17.0 Consumption (MGD) PE-3 8.7 8.8 9.0 9.2 Number of water samples analyzed PE-4 1950 1980 2152 2200 Number of tests for chlorine residual PE-5 130 130 130 130 Number of backflow device tests PE-3 n/a n/a 800 1,200

Number of water quality service requests PE-5 139 183 180 150

Gallons of Chlorine per million gallons treated PE-5 n/a 83 72 72 Efficiency Cost of providing potable water per million gallons PE-2 n/a n/a $2,098 $1,992 Effectiveness % of water unbilled due to testing/leaks PE-3 10.4% 6.2% 4.7% 5.0% % of water samples meeting DEP requirements PE-4 99.9% 100.0% 100.0% 100.0%


286

UTILITY SERVICES - WATER PRODUCTION Staffing Actual Actual Budget Budget Change from



Personal Services $1,179,478 $1,148,118 $1,149,225 $1,099,737 ($49,488) Contractual Services 306,106 344,982 406,986 295,516 (111,470) Operating Expenses 411,822 409,8162 375,511 344,443 (31,068) Supplies Expense 930,710 697,229 763,057 717,385 (45,672) Depreciation 1,278,708 1,749,409 2,353,128 1,890,000 (463,128) Plant Operations 1,238,835 1,087,618 1,370,279 1,197,979 (172,300) Debt Service 1,420,899 1,248,265 1,257,466 1,181,911 (75,555) Total Expenditures $6,766,558 $6,685,437 $7,675,652 $6,726,971 ($948,681) Capital Outlay Detail


Machinery & Equipment $314,800 $102,855 ($211,945) EDP Equipment 0 5,200 5,200 Total Expenditures $314,800 $108,055 ($206,745)



287

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. The General & Engineering Division is comprised of administration, engineering, operations managers and inspection staff. The following is a list of major projects that were completed in the current fiscal year along with a projection of next fiscal year’s goals. 2010/2011 Accomplishments • Completed construction of the Spoonbill Marsh for North RO Brine Disposal • Completed construction of the North County Wells piping and pumping systems • Completed construction of 16 inch water main from College Lane to Kings Highway Tank • Completed construction of 16 inch water main on 16th Street west of 58th Ave 2011/2012 Goals and Objectives • Complete Construction of North County Reuse storage and transfer Facility • Construct lines to bring reclaimed water to the barrier island • Begin design and construction of West Wastewater treatment Facility Odor Control Improvements • Complete construction of the 82nd Ave. Force Main and Reclaimed Water line conversion • Implement the upgraded reclaimed water automated distribution system


288

UTILITY SERVICES – GENERAL & ENGINEERING Goal link guide located on page 32


Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Number of County Projects Inspected by Utilities Inspectors PE-3 41 55 42 45

Record Drawings Scanned and Indexed into GIS System PE-3 74 106 115 98

As-built Drawings Geo-referenced into GIS System PE-3 65 78 88 77

Number of Record Drawings Digitized into GIS System PE-3 73 203 191 155

Efficiency % of County Projects completed within original budget PE-2 66.7% 50.0% 50.0% 50.0%

Effectiveness % of County Projects completed within original timeframe PE-3 77.8% 70.0% 87.5% 88.5%

Private Project Review Turnaround (Days) PE-5 14 9 9 8 % Infrastructure Accurately Denoted in GIS PE-3 78% 80% 82.0% 90% Staffing Actual Actual Budget Budget Change from


Expenditures


Personal Services $1,440,085 $1,424,156 $1,168,608 $1,155,357 ($13,251) Contractual Services 214,312 276,013 147,836 138,811 (9,025) Operating Expenses 266,796 258,845 250,387 223,214 (27,173) Supplies Expense 72,179 65,816 51,146 52,840 1,694 Other Expenses 555,219 499,613 394,013 319,613 (74,400) Plant Operations 4,248,475 152,494 1,846,000 2,464,556 618,556 Total Expenditures $6,797,066 $2,676,937 $3,857,990 $4,354,391 $496,401


289

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). 2010/2011 Accomplishments • Completed Construction of the New Regional Sludge Receiving Facility. • Continued regulatory compliance of the Treatment Facility. • Continued contract operation of centrifuge dewatering system. 2011/2012 Goals and Objectives • Continue odor control awareness. • Continue Operation of the new Sludge Facility • Complete contract operation and management of centrifuge dewatering contract operation. • Continue regulatory compliance of the Treatment Facility.



Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Million gallons treated per year PE-3 28,391 29,200 30,000 31,500 Tons delivered to landfill per year PE-3 10,845 13,134 15,551 18,500 Dry tons per million gallons PE-3 2.62 2.22 1.93 1.70 Efficiency Man hours expended PE-2 3,575 2,464 1,136 832 Man hours per million gallons PE-3 .130 .080 .034 .030 Cost per million gallons treated PE-2 $44.67 $52.80 $39.35 $24.08 Effectiveness % of decrease in dry tons PE-4 n/a (15.3%) (13.1%) (12.0%)


290

UTILITY SERVICES –BIO-SOLIDS OPERATIONS Staffing Actual Actual Budget Budget Change from



Personal Services $84,865 $0 $0 $0 $0 Contractual Services 783,953 473,500 645,088 354,550 (290,538) Operating Expenses 136,644 165,666 182,779 149,874 (32,905) Supplies Expense 210 1,406 78,400 2,400 (76,000) Depreciation 240,185 254,485 410,043 335,000 (75,043) Plant Operations 29,991 718,286 95,000 82,000 (13,000) Debt Service 232,517 183,024 179,187 169,710 (9,477) Total Expenditures $1,508,365 $1,796,368 $1,590,497 $1,093,534 ($496,963)


291

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. 2010/2011 Accomplishments • Implemented an Integrated Voice Response System to call customers with past due reminders before they are

disconnected for non-payment • Implemented a new utility billing software • Implemented a web based service for customers to view, receive, and pay bills on-line • Implemented an automated phone line to accept customer payments • Implemented a new lockbox service to process electronic check payments 2011/2012 Goals and Objectives • Implement the Service Order tracking module in the utility billing software package • Reduce average customer hold time • Increase the number of customers receiving electronic bills



Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Number of new water services connected PE-5 388 789 346 350 Total meter readings performed monthly PE-3 43,300 43,880 44,094 44,500 Number of utility bill mailed electronically PE-3 n/a n/a 4,200 5,200 Efficiency % of accounts utilizing direct payment PE-2 n/a n/a 17.2% 17.2% % of current year uncollected amount vs. total billed PE-2 1.7% 1.6% 1.7% 1.7%

Effectiveness Radio Read Meters as % of total meters PE-5 n/a 29% 29% 29% % of meters read correctly on first reading PE-3 n/a 99.92% 99.92% 99.92% Average pick up time for phone calls PE-5 n/a n/a 3 min 49 sec 3 min 15 sec


292

UTILITY SERVICES - CUSTOMER SERVICE Staffing Actual Actual Budget Budget Change from


Expenditures

Fund/Department Actual Budget Budget Budget Change from 471-265 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year

Personal Services $1,243,930 $1,248,337 $1,294,145 $1,228,387 ($65,758) Contractual Services 218,298 216,307 202,365 217,175 14,810 Operating Expenses 467,766 486,156 479,855 474,144 (5,711) Supplies Expense 39,559 117,254 166,224 170,786 4,562 Depreciation 40,187 37,804 40,710 24,000 (16,710) Other Expenses 0 205 10,000 10,000 0 Total Expenditures $2,009,740 $2,106,061 $2,193,299 $2,124,492 ($68,807) Capital Outlay Detail


Automotive $0 $36,900 $36,900 Total Expenditures $0 $36,900 $36,900



293

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. 2010/2011 Accomplishments • Completed six (6) in house station rehabs.. • Completed South US1 force main relocation. • Reinstalled air releases on 8th Street and traffic rated boxes. • Completed trenching, shoring and confined space classes. 2011/2012 Goals and Objectives • Continue training and education programs for Lift Station Mechanics. • Rehab four (4) lift stations, risers and valve box repairs in house. • Continue training and education of service workers. • Perform televised inspections of gravity sewer lines – 30,000 linear feet per year.



Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Number of lift stations inspected monthly PE-3 650 559 609 750 Valves maintained PE-3 2,666 1,896 1,486 2,500 Lift stations refurbished in house PE-3 5 4 6 4 Feet of gravity sewer cleaned PE-3 357,060 132,950 227,060 200,000 Lift stations vacuumed PE-3 440 299 444 440 Gravity lines smoke tested PE-3 3,000,000 1,125,800 738,400 2,000,000 Air releases maintained PE-3 200 431 584 450 Efficiency Cost of collection per mile of sewer line PE-2 $13,757 $13,936 $13,116 $13,100 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%


294

UTILITY SERVICES - WASTEWATER COLLECTION Staffing Actual Actual Budget Budget Change from

2008/2009 2009/2010 2010/2011 2011/2012 Prior Year Department Total FT 18 16 15 15 (0) Expenditures


Personal Services $1148,344 $1,095,732 $1,104,159 $1,012,868 ($91,291) Contractual Services 162,102 133,354 162,518 148,376 (14,142) Operating Expenses 291,571 294,174 294,277 271,928 (22,349) Supplies Expense 85,671 80,444 96,351 90,210 (6,141) Depreciation 5,621,184 5,458,568 5,729,024 5,415,000 (314,024) Other Expenses 142,517 6,701 0 0 0 Plant Operations 731,729 586,933 630,220 580,400 (49,820) Total Expenditures $8,183,118 $7,655,906 $8,016,549 $7,518,782 ($497,767) Capital Outlay Detail


Machinery & Equipment $65,000 $0 ($65,000) Total Expenditures $65,000 $0 ($65,000)



295

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. 2010/2011 Accomplishments • Obtained additional training on dispatching system to better utilize man power and lower fuel consumption. • Improved budget tracking information. • Revised Hydrant and Valve Maintenance programs, meeting FDEP requirements • Established RPZ program for all county owned devices.

2011/2012 Goals and Objectives • Continue to improve equipment maintenance tracking procedures. • Continue in-house training and education. • Obtain more training on the dispatching system to better utilize man power and lower fuel consumption. • Continue to improve Hydrant and Valve maintenance programs. • Continue to maintain RPZ program for all County owned devices.



Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Total work orders issued PE-3 12,000 7,557 3,312 6,300 Total locates PE-3 11,473 9,282 4,676 9,000 Number of leaks repaired PE-3 n/a n/a 1,460 1,500 Miles of water main maintained PE-3 n/a n/a 826 826 Number of fire hydrants maintained PE-3 2,120 3,013 4,112 4,112 Number of repaired/replaced fire hydrants PE-3 n/a n/a 455/7 300/5 Back flow testing PE-3 278 208 208 415 Efficiency Cost of collection per mile of water line PE-2 n/a n/a $10,386 $10,150 Effectiveness % of water lines in good working condition PE-5 n/a n/a 98.9% 100.0% % of customer complaints resolved within 24 hours PE-5 n/a n/a 99.5% 100.0%


296

UTILITY SERVICES - WATER DISTRIBUTION Staffing Actual Actual Budget Budget Change from



Personal Services $1,749,728 $1,669,375 $1,680,652 $1,621,828 ($58,824) Contractual Services 214,159 223,638 227,623 192,630 (34,993) Operating Expenses 372,612 359,189 366,340 328,030 (38,310) Supplies Expense 204,518 173,135 198,880 182,525 (16,355) Depreciation 5,711,203 5,566,332 5,639,994 5,560,000 (79,994) Other Expenses 1,063 6,283 0 0 0 Plant Operations 547,215 512,674 465,130 499,100 33,970 Total Expenditures $8,800,498 $8,510,629 $8,578,619 $8,384,113 ($194,506) Capital Outlay Detail


Machinery & Equipment $26,455 $0 ($26,455) EDP Equipment 0 1,300 1,300 Total Expenditures $26,455 $1,300 ($25,155)



297

UTILITY IMPACT FEES FUND 472 Revenues


Physical Environment Revenues $107,956 $55,400 $346,000 $533,500 $187,500 Grants 175,000 0 0 0 0 Interest 555,216 175,754 350,000 75,000 (275,000) Non Operating Sources 0 0 (34,800) (30,425) 4,375 Total Revenues $838,172 $235,411 $661,200 $578,075 ($83,125) Expenditures


Cash Forward $0 $0 $661,200 $578,075 ($83,125) Total Expenditures $0 $0 $661,200 $578,075 ($83,125)

Internal Service Funds

1

2011/2012 Budget Internal Service Funds Detail

298

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. 2010/2011 Accomplishments • All personnel trained in Faster Software. • Cleaned and painted Fuel Island. 2011/2012 Goals and Objectives • Provide cost effective maintenance and repairs to County vehicles and equipment. • Utilize Green Fleet technologies when cost effective. • Establish a flat rate for PM Service. • Reorganize parts room. Goal link guide located on page 31-32


Actual FY 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Number of vehicles serviced GG-4 N/A 556 445 450 Number of vehicles fueled GG-4 N/A 1,002 1,096 1,200 Number of work orders processed GG-4 N/A 2,262 2,122 2,300 Gallons of fuel delivered N/A N/A 749,051 731,682 730,000 Efficiency Average cost per work order GG-2 N/A $431.76 $430.18 $430.00 Average maintenance cost per vehicle N/A N/A $194.20 $200.00 Work orders processed per mechanic GG-4 N/A 379 354 383 Effectiveness % of mechanics with ASE Certification GG-4 N/A 33.3% 33.3% 50.0% % of work orders completed in less than 4 days GG-4 N/A 49.6% 50.0% 62.5%

1


299

FLEET MANAGEMENT ORGANIZATION CHART


2008/2009 2009/2010 2010/2011 2011/2012 Prior Year Department Total FT 10 9 7 7.75 0.75 Revenues

Fund 501 Actual Actual Budget Budget Change from Fleet Management 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year

Interest $7,454 $1,100 $2,000 $1,000 ($1,000) Other Miscellaneous Revenue 187,574 89,831 170,000 80,000 (90,000) Charges for Services 2,863,592 3,054,067 3,009,500 3,216,200 (206,700) Non Operating Sources 0 0 75,091 36,020 (39,071) Total Revenues $3,058,621 $3,144,998 $3,256,591 $3,333,220 ($76,629) Expenditures


Personal Services $566,901 $533,067 $553,547 $456,705 ($96,842) Contractual Services 100,333 121,981 146,426 141,148 (5,278) Operating Expenses 43,615 34,096 40,415 41,592 1,177 Supplies Expense 2,437,182 2,542,733 2,481,203 2,655,775 174,572 Other Expenses 20,846 33,329 35,000 38,000 3,000 Total Expenditures $3,168,877 $3,265,207 $3,256,591 $3,333,220 $76,629

Fleet Management

Road & BridgeSuperintendent

Public WorksDirector


1


300

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. 2010/2011 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. 2011/2012 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 2009/10

Actual FY 2010/11

Projected 2011/12

Workload Total worker’s compensation claims GG-5 144 128 121 125 Total lost time claims GG-5 32 21 24 25 Number of employees receiving safety awards GG-5 677 711 736 740 Number of vehicle accidents GG-5 29 24 30 25 Number of safety programs* taught GG-5 17 10 10 10 Efficiency Average cost paid to date GG-2 $3,924 $3,122 $2,788 $2,850 Average payments for medical care per injured employee GG-2 $3,337 $2,421 $2,060 $2,100

Worker’s Comp. claims per employee GG-5 0.104 0.099 0.082 0.080 Effectiveness % increase(decrease) in worker’s comp. claims GG-4 2.1% (11.1) % (5.5)% 3.3% Total days of lost time GG-5 821 903 810 800 Average payments to injured employees GG-2 $1,611 $1,853 $556 $950 *Safety programs include defensive driving and orientation classes.

1


301

RISK MANAGEMENT ORGANIZATION CHART



Revenues


Interest $205,571 $106,910 $60,000 $30,000 ($30,000) Other Miscellaneous Revenue 31,560 118,069 50,000 50,000 0 Non Operating Sources 0 0 94,591 (9,654) (104,245) Charges for Services 5,911,744 5,145,013 5,150,000 4,450,000 (700,000) Total Revenues $6,148,875 $5,369,992 $5,354,591 $4,520,346 ($834,245)

Expenditures Risk Management Actual Actual Budget Budget Change from

Fund 502 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year 502-246 Risk Management Personal Services $1,679,172 $755,760 $1,018,668 $1,005,554 ($13,114) Contractual Services 329,427 366,292 351,096 350,225 (871) Operating Expenses 3,089,889 2,272,932 3,703,276 2,883,566 (819,710) Supplies Expense 7,806 7,076 9,111 9,261 150 Other Expenses 0 3,289 4,050 3,350 (700) Communications Expense 0 0 390 390 0 502-600 Sheriff Personal Services 648,719 459,157 234,202 234,202 0 Operating Expenses 18,142 43,083 33,798 33,798 0 Total Expenditures $5,773,155 $3,907,589 $5,354,591 $4,520,346 ($834,245)

Risk Management

Office of Management & Budget


1


302

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

2008/2009 2009/2010 2010/2011 2011/2012 Prior Year Department Total FT 1 1 1 1 0 Revenues


Charges for Services $14,514,799 $14,003,828 $13,849,623 $13,807,411 ($42,212) Interest 123,565 118,398 0 0 0 Miscellaneous 352,309 346,006 0 0 0 Non Operating Sources 56,412 55,017 319,890 292,938 (26,952) Total Revenues $15,047,084 $14,523,249 $14,169,513 $14,100,349 ($69,164) Expenditures

Employee Health Insurance Actual Actual Budget Budget Change from Fund 504 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year

Personal Services $72,052 $113,091 $338,323 $70,875 ($267,448) Operating Expenses 11,942,128 12,648,579 13,831,190 14,029,474 198,284 Total Expenditures $12,014,180 $12,761,669 $14,169,513 $14,100,349 ($69,164)

1


303

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. 2010/2011 Accomplishments • Continued refinement of Addressing and Utility Departments GIS data layers. • Inclusion of standardized service addresses in Utility Department Customer database. • Implementation of GIS web mapping applications for use by County staff. • Completed inventory of private and county maintained roads. • Provided GIS technical assistance to county staff and departments. • Development of additional GIS data layers and mapping products. 2011/2012 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 2009/10

Actual FY 2010/11

Projected 2011/12

Workload # of Data Compilation or Data Development projects for creation of new layers or enhancement/additions to existing layer

GG-6 n/a 25 16 10

# of Mapping and Data assistance requests completed for County departments GG-4 n/a 57 146 125

# of paper map requests completed for County departments GG-4 n/a 49 39 40

# of Public Data Requests GG-1 n/a 11 28 30 Efficiency

% savings in house hourly rate vs. outside rate GG-2 n/a n/a 56.3% 58.0% Effectiveness

% of addresses accurately mapped and recorded in GIS Addressing database included in GIS system GG-6 n/a 98% 99% 99.9%

% of data and services requests completed within the promised time frame GG-5 n/a 100% 100% 100.0%

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GEOGRAPHIC INFORMATION SYSTEM Staffing Actual Actual Budget Budget Change from

2008/2009 2009/2010 2010/2011 2011/2012 Prior Year Department Total FT 4 3 4 4 1 Revenues

Fund 505 Actual Actual Budget Budget Change from GIS 2008/2009 2009/2010 2010/2011 2011/2012 Prior Year

Charges for Services $864,289 $760,815 $450,000 $325,000 ($125,000) Interest 43,969 20,715 0 0 0 Miscellaneous 0 0 267,915 177,622 (90,293) Total Revenues $908,258 $781,530 $717,915 $502,622 ($215,293) Expenditures


Personal Services $196,857 $231,981 $280,796 $269,961 ($10,835) Contractual Services 84,762 3,653 240,000 60,000 (180,000) Operating Expenses 2,685 2,419 3,360 4,085 725 Supplies Expense 57,641 47,930 53,759 51,576 (2,183) Other Expenses 85,834 132,370 140,000 117,000 (23,000) Total Expenditures $427,779 $418,354 $717,915 $502,622 ($215,293) Capital Outlay by Department

Budget Budget Change from Dept Account Name 2010/2011 2011/2012 Prior Year 103 EDP Equipment $10,000 $12,600 $2,600

Total Expenditures $10,000 $12,600 $2,600 Capital Outlay presented for informational purposes; excluded from actuals/budgets for GAAP reporting

Capital Improvements

2011/2012 Budget Capital Improvements Program

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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 2011/12-2015/16). 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


306

• 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. 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 $157,056,326 are scheduled in the next five years (see table on following pages). 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 2011/2012 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. Some of the top priority Transportation Projects included in the 2011/12 CIP are shown, along with the source of funding and capital costs:


307

• Oslo Rd. - 27th Ave. to 43rd Avenue: This phase of Oslo road widening is necessary to accommodate the

increasing number of housing and commercial developments currently built and in the planning process along the Oslo road area. Funding for completion of this project is included in FY 2011/2012. Funding will be provided from traffic impact fees and gas tax ($3.4 million).

• 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 this project is also included in FY 2011/2012 and will be provided from traffic impact fees, optional sales tax and gas tax ($5.5 million).

• 66th Avenue Widening: This roadway is scheduled for widening from 12th 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 $16 million for FY 2011/2012. Funding sources include traffic impact fees, gas tax, optional sales tax and grants

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 $3.4 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.

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. Some major projects in the CIP for Emergency Services are listed below, along with capital costs, the year of funding, and operating impact of each:

• 800 MHz Radio Expansion: Significant growth within the south county area has resulted in deficiencies in

“in-building coverage” for public safety agencies. Funding of $1.4 million from One-Cent Sales Tax is planned in fiscal year 2011/12 for completion of a 300-foot communications tower to be located off 4th Street and 66th Avenue. The addition of this tower will increase the maintenance contract costs slightly. This cost will be funded by General Fund Revenues.

• Fire/EMS Station 13: Construction of an additional station is planned for completion in fiscal year 2012/13. This additional station is needed to serve the expanding south county population. The Emergency Service District Reserves will provide $426,000 for FY 11/12 with the remaining $1.7 million being funded by impact fees. Since this is an additional station, the operating expense impact will be approximately $2.1 million beginning in FY 2012/2013.

• Fire/EMS Station 14: Construction of a new fire station 14 is planned for the 2014/2015 fiscal year at a cost of $1.8 million from Emergency Service District Reserves and $400,000 from Impact Fee Revenue. Again, as this is an additional station, the operating expense impact will be approximately $2.1 million beginning in FY 2015/2016.


308

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 2011/2012 budget includes One Cent Sales Tax money for the

expansion of our South County Park. Capital costs of $5.5 million are to be spent on a multi-purpose facility. 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.

• South County Regional Park Athletic Fields- Over the past several years, organized competitive lacrosse has become the County’s fastest growing sport while the growth and development of youth football has been limited only by the need for additional facilities. The addition of 3 multi-purpose athletic fields surrounded by a walking trail will accommodate this demand. Capital costs of $1.5 million using Park Impact Fees are included in the capital budget. Maintenance of the grounds at South County Park is currently performed by the Parks Division; however, the improved fields may also be attractive to a public-private partnership under a lease maintenance agreement.

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 2011/12 through 2015/16 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. 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 $9.6 million, with $4.4 million budgeted for FY 2011/2012. 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.

• Oslo Citizens Convenience Center Expansion and Improvements- Engineering studies are currently being

performed to determine the most efficient and cost effective convenience center expansion. A total of $2.5 million has been budgeted in FY 2011/12 for these improvements and expansion.


309

CAPITAL IMPROVEMENTS PROGRAM PROJECTED EXPENDITURES

Department/ Program

FY 2011/2012

FY 2012/2013

FY 2013/2014

FY 2014/2015

FY 2015/2016 Total

General Services $175,000 $500,000 $3,718,508 $0 $0 $4,393,508

Beach Restoration Program $1,860,000 $400,000 $425,000 $425,000 $425,000 $3,535,000

Emergency Services District $3,341,521 $1,329,000 $925,000 $4,114,000 $1,025,000 $10,734,521

Law Enforcement/ Corrections $2,200,000 $300,000 $0 $0 $0 $2,500,000

Conservation & Aquifer Recharge $1,210,000 $218,000 $0 $0 $0 $1,428,000

Recreation Department/Parks $8,328,859 $4,306,455 $300,000 $1,120,000 $2,693,545 $16,748,859

Storm Water Improvements $1,150,000 $1,610,000 $350,000 $300,000 $0 $3,410,000

Solid Waste Disposal District $7,150,000 $1,430,000 $6,420,000 $247,000 $0 $15,247,000

Transportation Infrastructure $44,932,905 $30,550,031 $11,950,000 $32,943,464 $36,679,926 $157,056,326

Water & Sewer System $3,578,364 $3,672,400 $3,895,000 $1,027,000 $2,716,000 $14,888,764

Total CIP Expenditures $73,926,649 $44,315,886 $27,983,508 $40,176,464 $43,539,471 $229,941,978

Note: The FY 2011/2012 expenditures shown here have been incorporated into the current year’s operating budget. 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. 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 in sectors where erosion has caused the most damage. Construction and monitoring of the various renourishment projects are budgeted for a total of $3.5 million over five years. The FY 2011/12 Capital budget includes funding in the amount of $2,700,000 for the completion of the Sector 3 beach renoursihment covering 6.6 miles in the central area of the county’s coastline. Capital funding will come from state grants, tourist tax, and sales tax.


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OPERATING IMPACT OF CAPITAL IMPROVEMENT PROJECTS

Department/ Program

FY 2011/2012

FY 2012/2013

FY 2013/2014

FY

2014/2015

FY

2015/2016 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 $200,000 $206,000 $212,180 $238,550 $231,100 $1,087,830

Total CIP Operating Expenditures

$663,932 $3,116,230 $3,240,375 $3,386,400 $5,602,320 $16,009,257

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 2011/2012 expenses shown above have been incorporated into the 2011/2012 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 2011/2012, Optional Sales Tax revenue will provide $12.9 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.


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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 $5.5 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.


312

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.


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The first year Capital Improvement Program is incorporated into the 2011/2012 Budget. However, some funds do not show these capital improvements in their actual budget, but will be “rolled over” into the new budget year.

2011/2012 CAPITAL IMPROVEMENT PLAN FUNDS

Fund Description

Capital Expenditures

101 Road Improvement Fees $1,148,000 102 New Road Improvement Fees $14,554,338 103 County Wide Impact Fees 7,153,316 109 Secondary Road Construction $9,107,265 111 Stormwater $400,000 114 Emergency Services District $426,304 128 Beach Restoration Fund $1,860,000 133 Florida Boating Improvement Program $200,000 145 Land Acquisition Series-2004 80,000 315 Optional Sales Tax $20,824,289 411 Solid Waste Disposal District $7,150,000 472 Utilities impact Fees $2,878,364

Misc Grants $8,144,773

Total Capital Improvement Expenditures $73,926,649

Statistical Information

2011/2012 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 Revenue Bond Coverage - Golf Course............................................................................................................... 325 Property Value, Construction and Bank Deposits ............................................................................................... 326 Principal Taxpayers ............................................................................................................................................. 327 Citrus Production and Acreage ............................................................................................................................ 328 Registered Voters of Indian River County ........................................................................................................... 329 Surrounding Counties Comparison...................................................................................................................... 330 Indian River County Millages by Tax Code ........................................................................................................ 331

2011/2012 Budget Statistical Information

314

Indian River County Millage Rates By Taxing Authority

2011/2012 2010/2011 2009/2010 2008/2009 2007/2008

2006/2007

COUNTY

GENERAL FUND 3.0892 3.0892 3.0892 3.0689 3.0202

3.1914

M.S.T.U. 1.0733 1.0733 1.0774 1.0804 1.0835

1.1336 EMERGENCY SERVICES 1.7148 1.7148 1.7148 1.7148 1.7201

1.7639

COUNTY AGGREGATE 5.0663 5.0933 5.1436 5.1628 5.1726 5.3622 SCHOOL

SCHOOL STATE 5.3960 5.4220 5.0480 4.41000 4.65700 4.55100 SCHOOL LOCAL 2.4980 2.4980 2.2480 2.35000 2.61100 2.61200

SCHOOL TOTAL 7.8940 7.9200 7.2960 6.76000 7.26800 7.16300 MUNICIPALITY

VERO BEACH 2.03360 1.93670 1.93670 1.93670 1.93670 2.14250 SEBASTIAN 3.30410 3.30410 3.34560 3.34560 2.99170 3.05190 INDIAN RIVER SHORES 1.47310 1.41050 1.39230 1.39230 1.39230 1.47300 FELLSMERE 5.24550 4.43000 4.43000 4.43000 4.43010 5.75000 ORCHID 0.45500 0.45500 0.45500 0.45500 0.44940 0.45250

INDEPENDENT HOSPITAL MAINTENANCE 0.93860 0.93860 0.94710 0.75600 0.61925 0.61499 SEBASTIAN INLET 0.11240 0.11240 0.11240 0.11240 0.11240 0.15950 MOSQUITO CONTROL 0.26910 0.26500 0.24170 0.21750 0.19978 0.20450 FL INLAND NAVIGATION 0.03450 0.03450 0.03450 0.03450 0.03450 0.03850

INDEPENDENT TOTAL 1.35460 1.35050 1.33570 1.12040 0.96593 1.01749

WATER MANAGEMENT ST. JOHNS 0.33130 0.41580 0.41580 0.41580 0.41580 0.46200

VOTER APPROVED SCHOOL I&S ('02) 0.35000 0.33000 0.30000 0.28000 0.27000 0.28000 LAND ACQUISITION BOND 0.0717 0.06810 0.07250 0.13570 0.13570 0.14060 LAND ACQUISITION BOND ‘04 0.3647 0.34060 0.31540 0.28630 0.27250 0.27020 VOTER APPROVED TOTAL 0.78640 0.73870 0.68790 0.70200 0.67820 0.69080


315

General Government Expenditures by Function*

Year

General

Government

%

Public Safety

%

Physical

Environment

%

Transportation

%

Court

Related

%

1988

8,592,908 20%

16,724,374

39%

727,949

2%

7,577,677

18%

n/a

1989

10,648,161

23%

18,812,177

40%

226,796

0%

7,656,874

16%

n/a

1990

12,011,708

17%

27,129,895

40%

5,701,984

8%

9,812,006

14%

n/a

1991

17,418,669

25%

27,336,310

40%

583,745

1%

9,930,682

14%

n/a

1992

15,204,264

21%

27,325,680

39%

217,426

0%

12,514,174

18%

n/a

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%


316

Year

Economic

Environment

%

Human Services

%

Culture & Recreation

%

Debt

Service

%

Totals

1988

81,902 0%

2,171,445

5%

2,205,954

5%

4,463,448

11%

$42,545,657

1989

105,943

0%

2,560,922

5%

4,878,744

11%

2,424,746

5%

$47,314,363

1990

123,112

0%

2,702,806

4%

7,449,117

11%

3,881,654

6%

$68,812,282

1991

145,083

0%

3,201,109

5%

6,264,398

9%

4,482,909

6%

$69,362,905

1992

152,612

0%

3,595,088

5%

5,486,774

8%

6,262,314

9%

$70,758,332

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

*Includes General, Special Revenue, Debt Service and Capital Project Funds.


317

General Revenues by Source* Fiscal Year

Ended

Taxes

%

Licenses

And Permits

%

Inter-

Governmental Revenue

%

Charges

for Services

%

1988

32,069,112

64%

243,975

1%

7,912,270

16%

3,478,601

7%

1989

33,371,314

61%

285,200

0%

8,636,945

16%

4,856,808

9%

1990

42,336,845

65%

223,674

0%

9,298,727

14%

5,366,564

8%

1991

44,297,560

63%

291,666

0%

9,515,922

14%

5,500,819

8%

1992

46,133,709

63%

268,836

0%

10,283,840

14%

5,420,748

7%

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% *Includes General, Special Revenue, Debt Service and Capital Projects Funds.


318

Fiscal

Fines

Year

and

Misc.

Ended

Forfeitures

%

Revenues

%

Totals

1988

509,082

1%

5,405,503

11%

$49,618,543

1989

558,017

1%

7,191,232

13%

$54,899,516

1990

626,632

1%

7,950,701

12%

$65,803,143

1991

866,183

1%

10,007,045

14%

$70,479,195

1992

683,646

1%

10,010,172

14%

$72,800,951

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


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

1991

34,559,500

33,265,772

96.26%

245,389

33,511,161

96.97%

1992

36,316,457

34,977,492

96.31%

102,452

35,079,944

96.60%

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 96.2%

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% 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)

1991

5,353,680,640

347,990,177

5,701,670,817

4,532,646,792

79.5%

1992

6,200,439,440

362,973,529

6,563,412,969

5,020,813,654

76.5%

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 15,796,834,136 71.7%

2011 18,741,543,869 711,180,228 19,452,724,097 14,139,034,830 72.7% SOURCE: (1) Indian River County Property Appraiser NOTE: Values are established as of January 1, of the previous calendar year, i.e., January 1, 2010 taxable value apply to the fiscal year ending 2011.


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

1991

6.77230

8.32080

2.16825

17.26135

6.04394

3.01990

1992

6.15160

9.36170

1.91520

17.42850

4.82256

4.00770

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 (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

1998

12,755,000

885,904 11,869,096

106,675

6,159,944,874

0.0019

111.26

1999 11,945,000 1,072,959 10,872,041 109,579 6,420,215,433 0.0017 99.22

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 294.87 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 2001, Series 2003, Series 2006

$41,634,686

100%

$41,634,686

Indian River County School Board (1)

$9,270,000(1)

100%

$9,270,000 (1)

SOURCES: (1) Indian River County School Board, as of June 30, 2011.


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

1987

1,055,000

140,451

1,195,451

46,757,296

0.026

1988

1,125,000

73,952

1,198,952

42,545,657

0.028

1989

0

0

0

47,314,363

0.000

1990

1,035,000

329,050

1,364,050

68,852,282

0.020

1991

1,105,000

295,653

1,400,653

69,362,905

0.020

1992

1,175,000

229,353

1,404,353

70,758,332

0.020

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 (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

1988

4,067,269

2,356,701

1,710,568

98,000

448,418

546,418

3.13

1989

4,988,929

3,144,404

1,844,525

0

768,090

768,090

2.40

1990

5,935,522

4,478,469

1,457,053

65,000

796,755

861,755

1.69

1991

7,722,055

5,429,548

2,292,507

70,000

1,233,011

1,303,011

1.76

1992 11,541,693

6,147,687

5,394,006

162,000

1,203,773

1,365,773

3.95

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 (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

Revenue Bond Coverage-Golf Course

Fiscal Year

Ended

Gross

Revenues

Direct

Operating Expenses

Net Revenue

Available For Debt Service

Debt Service Requirements

Principal

Interest

Total

Coverage 1992

1,557,367

1,213,591

343,776

45,000

151,375

196,375

1.75

1993 (1)

2,631,552

1,845,978

785,574

50,000

503,833

553,833

1.42

1994

2,682,844

1,999,173

683,671

280,000

469,284

749,284

0.91

1995

2,742,702

1,925,315

817,387

270,000

461,332

731,332

1.12

1996

2,750,896

1,904,775

846,121

280,000

452,917

732,917

1.16

1997

2,562,967

1,843,526

719,440

290,000

442,417

732,417

0.98

1998

2,842,342

2,068,075

774,267

300,000

430,818

730,818

1.06

1999

2,928,530

2,063,359

865,171

315,000

418,518

733,518

1.18

2000

2,998,955

2,110,920

888,035

325,000

403,781

728,781

1.22

2001 3,095,768 2,190,943 904,825 345,000 390,673 735,673 1.23

2002 2,928,157 2,188,791 739,366 360,000 375,148 735,148 1.01

2003 3,135,478 2,326,179 809,299 375,000 357,103 732,103 1.11

2004 3,105,806 2,474,969 630,837 410,000 202,155 612,155 1.03

2005 3,252,414 2,590,759 661,655 450,000 188,307 638,307 1.04

2006 3,324,127 2,554,640 769,487 460,000 179,291 639,291 1.20

2007 3,396,639 2,670,309 726,330 475,000 170,016 645,016 1.13

2008 3,327,236 2,390,018 937,218 485,000 159,753 644,753 1.45

2009 3,292,170 2,581,254 710,916 490,000 147,516 637,516 1.12

2010 3,157,520 2,393,964 763,556 510,000 133,889 643,889 1.19 (1) On September 1, 1993, $8,650,000 of debt was defeased and new debt in the amount of $9,875,000 was issued.


326

Property Value, Construction and Bank Deposits

Fiscal Year

Ended

Real

Property Value (1)

(5)

Construction

Commercial Bank

Deposits 1992

6,200,439,440

121,059,451

1,227,968,000 (4)

1993

6,385,346,500

145,627,209

1,212,103,000 (2)

1994

6,703,739,975

202,217,559

1,237,817,000 (2)

1995

7,011,412,975

164,676,298

1,268,658,000 (4)

1996

7,305,049,473

240,383,102

1,422,161,000 (4)

1997

7,589,071,741

230,265,581

1,408,200,000 (2)

1998

7,807,203,863

270,410,847

1,534,116,000 (6)

1999

8,080,247,333

301,294,691

1,796,439,000 (6)

2000

8,671,573,086

399,651,994

1,830,751,000 (6)

2001 9,109,672,314 372,109,920 1,965,088,000 (6)

2002 10,539,705,283 433,774,860 2,088,356,000 (6)

2003 11,985,128,952 514,871,537 2,251,717,000 (6)

2004 13,547,372,018 824,876,069 2,437,053,000 (6)

2005 15,716,463,269 966,108,386 2,911,000,000 (6)

2006 19,265,033,998 940,373,663 2,836,000,000(6)

2007 25,458,676,130 387,155,954 3,048,000,000(6)

2008 25,155,652,635 326,379,830 3,410,000,000(6)

2009 24,141,420,963 138,734,040 3,583,000,000(6)

2010 21,273,180,845 113,044,340 3,484,000,000(6) (1) Source: Indian River County Property Appraiser (2) As of September 30. Source: Florida Bankers Association (3) As of September 30. Source: State of Florida, Division of Banking (4) As of June 30. Source: State of Florida, Division of Banking (5) Source: Building Departments - Indian River County, Town of Orchid, Town of Indian River Shores and

City of Sebastian (6) As of June 30. Source: FDIC Internet website, http://www.fdic.gov/

http://www.fdic.gov/�


327

Principal Taxpayers of Indian River County

Taxpayer

Type of Business

2011 Taxable Value

Percent of

Total Taxable Value (1)

Florida Power & Light

Electric Utility

$91,400,547

0.69%

Disney Vacation Dev. Inc. Resort $72,961,084 0.55% Bellsouth Telecomm Inc.

Telephone Utility

$42,197,328

0.32%

Johns Island Club Inc.

Land Development

$40,527,089

0.31%

IR Mall Associates LTD. Retial $38,298,008 0.29%

Adult Community Services Inc. Retirement Community $36,637,750 0.28%

Windsor Properties Land Development $31,266,657 0.24% Sebastian Hospital Inc.

Healthcare

$30,009,649

0.23%

Fellsmere Joint Venture Land Development $25,909,620 0.20% CVS Vero Fl Distribution LLC.

Industrial

$21,769,006

0.16%

TOTAL

$525,283,827

3.97%

(1) Total taxable value $13,237,968,419 Source: Indian River County Property Appraiser NOTE: Values are established as of January 1 of the previous year, i.e., January 1, 2011 taxable values apply to the fiscal year ending 2012.


328

CITRUS PRODUCTION AND ACREAGE

Fiscal Year

Ended

Citrus

Production (Boxes)

Citrus

Acreage

Production

Per Acre

Citrus Acreage/ Total Acreage

1987

20,985,000

64,259

326.57

20.2%

1988

22,558,000

65,162

346.18

20.5%

1989

22,645,000

65,162

347.52

20.5%

1990

17,000,808

66,116

257.14

20.8%

1991

21,866,000

66,116

330.72

20.8%

1992

19,054,000

65,446

291.14

20.6%

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%

Source: Florida Department of Agriculture and Consumer Services


329

Registered Voters of Indian River County

Fiscal Year

Ended

Population (1)

Republican (2)

Democratic (2)

Other Party (2)

Total (2)

1988

87,512

24,706

18,697

3,276

46,679

1989

89,000

25,644

17,860

3,264

46,768

1990

90,208

28,289

18,816

3,499

50,604

1991

92,428

26,738

16,653

3,124

46,515

1992

94,091

31,007

17,848

3,701

52,556

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 (1) Source: Office of Economic & Demographic Research, The Florida Legislature (2) Source: Indian River County Supervisor of Elections


330

Surrounding Counties Comparison

Osceola County

Brevard County

Indian River

County

St. Lucie County

Martin County

Population (1) 268,685 543,376 138,028 277,789 146,318

Median Age (1) 35.6 years 45.5 years 49.1 years 42.4 years 49.7 years Vacant housing

Units (1) 29.3% 14.9% 21.2% 20.8% 18.2%

Unemployment Rate (2)

11.74% 11.59% 13.43% 13.53% 11.23%

2010/11 General Fund Millage (1)

6.9396 4.2717 3.0892 6.9331 5.5250

Per Capita Personal Income (1)

$25,180 $37,454 $56,303 $29,526 $58,712

Highest % Employment (1)

Leisure & Hospitality

25.7%

Trade/ Transportation

& Utilities 17.1%


& Utilities 19.6%


& Utilities 22.6%


& Utilities 22.9%

(1) Office of Economic & Demographic Research www.edr.state.fl.us (2) Bureau of Labor Statistics www.bls.gov

Map of Surrounding Counties

Brevard

Osceola

St.Lucie

Indian River

Martin

http://www.bls.gov/�


331

INDIAN RIVER COUNTY MILLAGES BY TAX CODE

TAX CODE NO. 2011/2012 2010/2011 2009/2010 2008/2009 2007/2008 2006/2007 1 Ambersand 16.24360 16.30230 15.61680 14.86230 15.15173 15.42219 1D Unincorporated

16.24360 16.30230 15.61680 14.86230 15.15173 15.42219

2 Sebastian 18.47440 18.53310 17.88500 17.12750 17.05993 17.34049 3A Unincorporated

15.03590 15.09870 14.42800 13.88880 14.33270 14.60270

3C Unincorporated

16.24360 16.30230 15.61680 14.86230 15.15173 15.42219

3F Unincorporated

15.97450 16.03730 15.37510 14.64480 14.95195 15.21769

4 Fellsmere 20.41580 19.65900 18.96940 18.21190 18.49833 20.03859 5 Indian River Shores 14.92860 14.92470 14.21690 13.45940 13.74043 13.99769 6 Indian River Shores 14.81620 14.81230 14.10450 13.34700 13.62803 13.83819 7 Unincorporated

16.13120 16.18990 15.50440 14.74990 15.03933 15.26269

7A Rockridge 16.13120 16.18990 15.50440 14.74990 15.03933 15.26269 7B Unincorporated

16.13120 16.18990 15.50440 14.74990 15.03933 15.26269

7E Unincorporated

15.86210 15.92490 15.26270

14.53240

14.83955 15.05819

7G Gifford 16.13120 16.18990 15.50440 14.74990 15.03933 15.26269 7I Unincorporated

16.13120 16.18990 15.50440 14.74990 15.03933 15.26269

7J Unincorporated

16.13120 16.18990 15.50440 14.74990 15.03933 15.26269

7K Unincorporated

16.13120 16.18990 15.50440 14.74990 15.03933 15.26269

7L Unincorporated

16.13120 16.18990 15.50440 14.74990 15.03933 15.26269

7M Unincorporated

16.13120 16.18990 15.50440 14.74990 15.03933 15.26269

7N Unincorporated

16.13120 16.18990 15.50440 14.74990 15.03933 15.26269

7O Unincorporated

16.13120 16.18990 15.50440 14.74990 15.03933 15.26269

7Q Unincorporated

16.13120

16.18990 15.50440 14.74990 15.03933 15.26269 7R Unincorporated

16.13120 16.18990 15.50440 14.74990 15.03933 15.26269

7S Unincorporated

16.13120 16.18990 15.50440 14.74990 15.03933 15.26269

7T Unincorporated

16.13120 16.18990 15.50440 14.74990 15.03933 15.26269

7U Unincorporated

16.13120 16.18990 15.50440 14.74990 15.03933 15.26269

8 Vero Beach 17.09150 17.05330 16.36370 15.60620 15.89253 16.27159 9 Orchid 15.62530 15.68400 14.99440 14.23690 14.51763 14.74109

Long Term Debt

2011/2012 Budget

LONG TERM DEBT Long Term Debt Analysis ................................................................................................................................... 332 Existing Long Term Debt .................................................................................................................................... 333 Schedule of Total Debt Outstanding for Fiscal Year Ends ................................................................................. 334 Schedule of Debt Outstanding for Enterprise Funds ........................................................................................... 335 Schedule of Debt Outstanding for All Other Funds ............................................................................................ 335 Schedule of Annual Debt Service Payments ...................................................................................................... 336 Spring Training Facility Revenue Bonds, Series 2001 - $16,810,000 Bonds ...................................................... 337 Environmentally Sensitive Land Acquisition Bonds, Series 2001 - $11,000,000 Bonds .................................... 338 Recreational Revenue Refunding Bonds, Series 2003 - $6,455,000 Bonds ........................................................ 339 Water & Sewer Refunding Bonds, Series 2005 - $27,675,000 Bonds ................................................................ 340 Environmentally Sensitive Land Acquisition Bonds, Series 2006 - $48,600,000 Bonds .................................... 341 Water & Sewer Refunding Bonds, Series 2009 - $26,370,000 Bonds ................................................................ 342

- 332 -

2011/2012 Budget Long Term Debt

332

Long Term Debt Analysis The State of Florida does not impose any debt limitations on c ounties; however, the Indian River County Board of Commissioners has been very conservative in the past regarding financial issues. I t 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. These 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 2010/2011 stands at $101,035,000 comprised mostly of revenue bonds. Enterprise Funds support 49% of the overall debt (Utilities Department 46%; and Golf Course 3%), leaving about $51,527,850 or 51% in bonds paid from General Governmental funds. The only general obligation (G.O.) bonds outstanding are voter approved G.O. issues 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. At the end of FY 2010/11, the outstanding balance on the two series issued under this authorization stood at $4,430,000. 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. Approximately $3 million of the original issue was not refunded due to their short remaining duration and lack of savings. These bonds reached final maturity last fiscal year. 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 ten years.

Composition Of Long Term Debt

Water & Sewer 200926%

Land Acquisition

200635%

Land Acquisition

20014%

Dodger Facility

12%

Recreation Rev. 2003

3%

Water & Sewer 2005

20%

- 333 -


333

Indian River County Estimated Bonding Capacity without Public Vote

Pledge Source Ten Years (2.07%)

Twenty Years (3.36%)

Thirty Years (3.61%)

Half-Cent Sales Tax $52,000,000 $89,500,000 $117,100,000

Total Gas Taxes $51,500,000 $82,800,000 $104,400,000

Tourist Development Tax $9,600,000 $15,400,000 $19,400,000

First Guaranteed (Revenue Sharing) $1,800,000 $3,000,000 $3,700,000

Second Guaranteed (Revenue Sharing) $3,800,000 $6,100,000 $7,700,000

Total Bonding Capacity $118,700,000 $196,800,000 $252,300,000 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 $118,700,000 over the next ten years (assumes 2.07% cost of capital, see table above). Schedule of Existing Long Term Debt

Bond Issue/ Description

Initial Principal Amount

Principal Remaining

@9/30/2011

Average Interest

Rate Final

Maturity Bond Rating/

Agency Security Pledge Water & Sewer Revenue

2005 Series 27,675,000 20,490,000 3.94% 2022 AAA/FGIC (Insured)

Water & Sewer Revenues

2009 Series 26,370,000 26,370,000 3.68% 2024 AA+/AA Water & Sewer Revenues

Recreational Revenue 2001 Series Spring Training Facility 16,810,000 11,705,000 4.87% 2031 AAA/FGIC

(Insured) State Funds, ½ Cent Sales Tax, Tourist Tax

2003 Series Refunding Recreational Revenue 6,455,000 2,655,000 3.65% 2016 AAA/AMAC

(Insured)

Golf club NI, fronton rev., & sub lien ½ cent sales tax

Voted G.O. Debt Environmental Lands Acquisition 2001 Series 11,000,000 4,430,000 3.89% 2016 AAA/FSA

(Insured) General Obligation

Environmental Lands Acquisition 2006 Series 48,600,000 35,385,000 4.22% 2021 AAA/MBIA

(Insured) General Obligation

Total Bonds Outstanding $101,035,000

- 334 -


334

Total Debt Outstanding At Fiscal Year Ends

$0

$20

$40

$60

$80

$100

$120

2011 2015 2020 2025 2030

Mill

ions

Land Acq. 2006

Land Acq. 2001

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 for the next thirty years. 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. This graph shows only the debt that Indian River County has already issued and does not account for any possible future issues.

2020

- 335 -


335

Total Enterprise Fund Debt Outstanding

$0

$5

$10

$15

$20

$25

$30

$35

$40

$45

$50

2012 2015 2020 2025

Mill

ions

Water & Sewer 2009

Water & Sewer 2005


Fiscal Year

Total Other Funds Debt Outstanding

$0

$5

$10

$15

$20

$25

$30

$35

$40

$45

$50

2012 2015 2020 2025

Mill

ions

Land Acquisition 2006

Land Acquisition 2001


Fiscal Year

2020

2020

- 336 -


336

Annual Debt Service Payments(Total Principal & Interest)

$0

$2

$4

$6

$8

$10

$12

$14

$16

2012 2015 2020 2025

Mill

ions

Land Acq. 2006

Land Acq. 2001


Water & Sewer 2009

Water & Sewer 2005


Fiscal Year Annual debt service payments decrease over time as each bond reaches maturity. The Land Acquisition Series 2003 Bonds reached maturity in 2010. T his has reduced the annual debt service obligation by about $1.2 million. T he remaining Land Acquisition Bonds (Series 2001 and 2006) are currently the only general obligation debt outstanding for Indian River County. The 2001 Series bonds are voted general obligation debt authorized by a voter referendum in 1992, while voters approved the 2006 Series in 2004. This follows the County’s Debt Policy (see POLICY section) of issuing only revenue bonds whenever possible.

- 341 -


341

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 10,420,000 655,000 566,333 1,221,333 9/30/14 9,735,000 685,000 537,513 1,222,513 9/30/15 9,010,000 725,000 501,550 1,226,550 9/30/16 8,250,000 760,000 463,488 1,223,488 9/30/17 7,455,000 795,000 423,588 1,218,588 9/30/18 6,615,000 840,000 381,850 1,221,850 9/30/19 5,725,000 890,000 337,750 1,227,750 9/30/20 4,795,000 930,000 291,025 1,221,025 9/30/21 3,815,000 980,000 242,200 1,222,200 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. T he Fourth Cent Tourist Development Tax and the Half-Cent Sales Tax will automatically be released as pledged revenues immediately following the April 1, 2021 principal payment. From 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)

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342

Environmentally Sensitive Land Acquisition Bonds, Series 2001 Fiscal Year

Ending Principal

Outstanding Requirements Total

Payment Principal Interest 11,000,000

9/30/02 10,520,000 480,000 265,978 745,978

9/30/03 9,925,000 595,000 386,968 981,968

9/30/04 9,315,000 610,000 369,118 979,118

9/30/05 8,685,000 630,000 350,817 980,817

9/30/06 8,035,000 650,000 331,918 981,918

9/30/07 7,365,000 670,000 312,417 982,417

9/30/08 6,675,000 690,000 290,643 980,643

9/30/09 5,955,000 720,000 266,492 986,492

9/30/10 5,210,000 745,000 240,573 985,573

9/30/11 4,430,000 780,000 213,007 993,007

9/30/12 3,620,000 810,000 183,368 993,368

9/30/13 2,775,000 845,000 151,777 996,777

9/30/14 1,890,000 885,000 117,978 1,002,978

9/30/15 965,000 925,000 80,807 1,005,807

9/30/16 0 965,000 41,495 1,006,495

$11,000,000 $3,603,356 $14,603,356 Purpose In November 1992, Indian River County voters passed a referendum authorizing the issuance of $26 million in general obligation bonds for the purpose of acquiring environmentally sensitive lands. This is the second issue under the land acquisition program with an aggregate principal of $11,000,000. 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 2001 – 3.89% Initial Principal Amount Series 2001 - $11,000,000

Term of Bonds Series 2001 – 15 Years First Call Date July 1, 2012 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 1992 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 225 u nder the LAND ACQUISITION BOND section. Bond Insurer Financial Security Assurance Inc. Bond Ratings (at time of issuance) Standard & Poor’s – “AAA” (insured), “A+” (underlying) Fitch – “AAA” (insured), “AA” (underlying)

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343

Recreational Revenue Refunding Bonds, Series 2003 Fiscal Year

Ending Principal


Payment Principal Interest 9/30/03 6,455,000 9/30/04 6,045,000 410,000 197,258 607,258 9/30/05 5,595,000 450,000 189,057 639,057 9/30/06 5,135,000 460,000 180,058 640,058 9/30/07 4,660,000 475,000 170,857 645,857 9/30/08 4,175,000 485,000 160,764 645,764 9/30/09 3,685,000 490,000 148,638 638,638 9/30/10 3,175,000 510,000 135,164 645,164 9/30/11 2,655,000 520,000 119,864 639,864 9/30/12 2,120,000 535,000 102,964 637,964 9/30/13 1,565,000 555,000 83,169 638,169 9/30/14 985,000 580,000 62,356 642,356 9/30/15 385,000 600,000 39,881 639,881 9/30/16 0 385,000 15,881 400,881

$6,455,000 $1,605,911 $8,060,911 Purpose 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 and 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. Average Interest Rate Series 2003 – 3.65% (True Interest Cost)

Initial Principal Amount Series 2003 - $6,455,000 Term of Bonds Series 2003 – 13 Years First Call Date September 1, 2013 Pledged Revenue Payment of the Principal and Interest on the Series 2003 R ecreational Revenue Refunding Bonds is payable and secured by a first lien upon net revenues of the golf club and the “Racetrack and Jai Alai Fronton Funds” (Fronton Funds). The Fronton Funds were subsequently replaced by an equal share of State Sales Tax (Racetrack and Fronton Replacement Revenues) during the 2000 legislative session of the State of Florida. The Series 2003 Bonds are additionally secured by a first lien upon 7% of the Half-Cent Sales Tax revenue received by Indian River County. All debt service costs are recorded in the Golf Course Fund 418, Clubhouse Department 236 found in the ENTERPRISE FUNDS section of this document. Bond Insurer AMBAC Indemnity Corporation Bond Ratings (at time of issuance) Standard & Poor’s – “AAA” (insured) Fitch – “AAA” (insured)

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344

Water & Sewer Revenue Bonds, Series 2005 Fiscal Year

Ending Principal


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)

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345

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)

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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+”

342

Glossary

2011/2012 Budget Glossary

343

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).


344

BCC - Board of County Commissioners 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.


345

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. 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.


346

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. 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


347

E.S.D - Emergency Services District 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.


348

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.


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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. 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.


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Operating Expenditures- Includes expenditures for goods and services, which primarily benefit the current period, and are not defined as personal services or capital outlays. 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.


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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. 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.). These 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.


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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 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.


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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. 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.

Indian River County Budget 2011/2012 · FOR FISCAL YEAR 2011 / 2012. INDIAN RIVER COUNTY, FLORIDA . BOARD OF COUNTY COMMISSIONERS . Wesley S. Davis District I ... Organization Chart.....

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