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Item F
Fiscal Year 2018 Monroe County Budget Discussion Roman Gastesi, County Administrator Tina Boan, Budget Director September 5, 2017 Murray Nelson Government Center Key Largo, FL 1 FY18 Budget Process • September 5th - Today— First Public Hearing — Adoption of Tentative Millage Rate and Tentative Budget • Murray E. Nelson Government Center, Key Largo N FY18 Budget Process • September Th— Special Budget Meeting — BOCC Discussion Direction • Marathon Government Center, Marathon • September 1Ith— Final Public Hearing — Adoption of Final Millage Rate and Final Budget • Harvey Government Center, Key West 3 Fiscal Year 2018 July Proposed Budget Summary Revenue FY18 % of Proposed Total Ad Valorem Taxes $83,766,613 19% Delinquent Taxes $180,000 0% Local Option, Use & Fuel Taxes $67,029,157 15% Licenses, Permits & Impact Fees $8,281,956 2% Intergov. Rev. /Grants, PILT, Shared Taxes $19,136,000 4% Charges for Services $78,669,738 17% Fines & Forfeitures $1,845,100 0% Miscellaneous $2,013,392 0% Interfund Transfers $45,120,178 10% Debt Proceeds $12,455,276 3% Fund Bal Fwd /Less 5% $136,427,773 30% Total Sources $454,925,183 100% Expenditure FY18 % of Proposed Total B.O.C.C.Operating $154,010,879 34% Capital Projects, including Debt Service $69,894,461 15% Sheriff $58,852,678 13% Tourist Development Council $58,378,289 13% Tax Collector $5,763,322 1% Judicial, State Attorney, Public Defender $3,706,141 1% Property Appraiser $4,500,203 1% Clerk of the Courts $4,984,210 1% Supervisor of Elections $1,808,545 0% Budget Transfers, Cash Balance & Reserves $93,026,455 20% Total Uses $454,925,183 100% County -Wide Taxable Property Values 30.0 25.0 20.0 c •° 15.0 'm c 10.0 5.0 Me 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Certified FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget % Change over -7.6% Previous Year -14.9% -12.5% -5.2% 0.9% 2.4% 5.5% 6.8% 6.6% 8.0% 5 Ad Valorem Tax Levy $853 $85.3 $84.9 $80.3 $80. ad $79.6 99 $ 77 FY 09 FY 10 FY 11 FY 12 FY 13 FY 14 FY 1S FY 16 FY 17 FY 18 Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget Above/ roll -back 7.78 -0.28 -3.79 -4.75 -2.692 2.67 2.75 3.84 +[ prior year tax levy 6,138,320 65,301 (3,135,683) (4,078,537) (2,877,412) 1,848,033 2,481,692 747,699 574,673 4,027,266 Average past S fiscal years 1,935,873 Average past 10 fiscal years 579,135 ■FY 09 FY 10 ■FY 11 0FY12 ■FY 13 as FY 14 L FY 15 FY 16 FY 17 FY 18 County -Wide Taxable Property Values vs. Ad Valorem Tax Levy $26.3 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Taxable Taxable Taxable Taxable Taxable Taxable Taxable Taxable Taxable Taxable Values Values Values Values Values Values Values Values Values Values ■ ■ M FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 Budget Budget Budget Budget Budget Budget Budget Budget Budget Budget A. $24.9 South Florida Ad Valorem Tax Comparison FY17 Countywide Services - Property with $300,000 Taxable Value' Tax Levy $1,215.18 Rate 4.0506 (Millage ) Tax Levy $1,069.35 Rate 3.5645 (Millage ) Co T ax Levy $1,434.45 (Millage Rate 4.7815) Palm Beach N / M f _,,.i� Levy $1,634.22 Brawar p (Millage Rate 5.4474) Dade FY17 Tax Levy $848.91 (Millage Rate 2.8297) 2018 Proposed Tax Levy $808.71 (Millage Rate 2.6957) Tax Levy $2,547.27 (Millage Rate 8.4909) Lee Hendry 0,10 Tax Levy $1,400.07 (Millage Rate 4.6669) 1 Source: Florida Department of Revenue: Comparison of Property Taxes Levied Major Revenues 001 State Sharing Proceeds 2,225,277 2,420,924 2,512,351 2,506,889 2,559,167 2,600,000 Prior Year Change 6.9% 8.8% 8.8% -0.2% 2.1% 001 Local Govt. %: Cent Sales Tax 4,376,952 4,724,069 7,757,219 9,785,444 10,774,542 10,800,000 148 Local Govt. %2 Cent Sales Tax 5,570,667 6,012,451 3,334,808 1,962,342 1,331,685 1,327,000 Total 9,947,619 10,736,520 11,092,027 11,747,786 12,106,227 12,127,000 Prior Year Change 8.4% 7.9% 3.3% 5.9% 3.1% 148 Comm. Services Tax 680,307 657,975 646,077 611,126 674,005 615,000 Prior Year Change 6.1% -3.3% -1.8% -5.4% 10.3% 304 1 Cent Infrastructure Surtax 18,653,970 20,161,451 20,817,676 22,063,763 23,950,492 21,500,000 Prior Year Change 8.6% 8.1% 3.3% 6.0% 8.6% 001 Tourist Impact Tax 3,819,425 4,297,140 4,579,158 4,793,154 4,806,396 4,761,157 Prior Year Change 12.4% 12.5% 6.6% 4.7% 0.3% Included in the July 25th Proposed Budget • Enhanced County Service Delivery — Trauma Star 3 — Code Compliance Illegal Vacation Rentals Enforcement — Emergency Management Planning — Emergency Satellite Communications — Preservation of Historical Materials — Additional Electronic Databases for Libraries — Electronic Plan Review Servers & Software — Land Acquisition Program Expansion • Increased GIS Services • Increased FTE for Land Stewardship Assistant — Maintenance for upgrades at Community Parks • Bernstein, Big Pine & Rowell's Marina — Maintenance for Building • Crawl Key Fire Training Academy, Magnolia Street, Marathon Library, Cudjoe Fire Station — Increase in costs for Advanced Wastewater Connections • Continuation of the Performance -Based Merit Program - 2.1% C.O.L.A, 1.9% performance merit = up to 4% • Health Insurance $13,228/per Employee per year = $967,821 Total (BOCC approved July 25th Health Care Resolution) 10 Proposed in July FY18 Budget New FTE Requests • Ad Valorem 1. Sustainability Sr. Project Manager ($103K) — 3.71 2. Emergency Management Planner ($91K) — 3.60 3. Enterprise Software Manager ($102K) — 3.48 4. Support Staff for County Attorney ($61K) — 3.40 • Non Ad Valorem 5. Building Staff Assistant ($58K) 6. GIS Server Administrator ($88K) 7. Land Stewardship Assistant ($62K) 8. Collections Coordinator /Facilitator ($78K) Salary Discussion • Adding a Total of 4.0% = 2.1% COLA + 1.9% Merit increase for BOCC staff 12 Additional Additional 2.1% COLA .9% Merit 1% Merit General Fund 242,602 103,898 115,417 Fine & Forfeiture Fund 45,128 19,331 21,475 Fire & Ambulance Fund 137,698 58,992 65,561 Unincorporated Parks & Beaches 11,242 4,796 5,354 Total Ad Valorem 436,670 187,017 207,807 831,494 Non Ad Valorem 355,049 147,534 153,290 655,873 12 "Summer Studies"' • Continue to refine Revenue &Expenditure Estimates • Analysis of services based on survey results from the Community Input Survey Report • Building &Planning Department Service Delivery 13 FY18 Budget Changes from Proposed • Increased revenue for Fund 102 Roads & Bridges — July State estimates higher than anticipated • Included additional bridge projects in Fund 102 Roads & Bridges • Additional budget for Fund 148 Planning & 180 Building for enhanced services • Increased Impact Fee Funds 132 & 134 to consider closing Funds in FY18 • Added budget for Fund 315 Long Key WW to account for fund balance • Personnel changes • Rollovers from prior year • Move Mechanic position from Fleet to align under Fire &EMS department • FIRM budget $50,000 14 Building &Planning Department Service Delivery • Corrective action to address citizen dissatisfaction with service delivery of: — Plan review — Applications — Permitting — Inspections — Customer service Total Number of Plan Reviews on Applied Permits by Fiscal Year And hwee (IQ vx 25,0OD - - -- TM sa naa 19% 21,12Bm�93i 20 19'M6 000 129% 16,227 ]5,000 .50013,27112 11,759 13,672 - 10,722 10,000 5A13 4A73 5,000 J oy Jd° J01 J J� J'ti° J,1 J1'L J J,b J'yy J,y \ti1 � � 1AA` y1Q ti �J �J 15 Building Department Service Delivery • Budget increase of $896,000 to address the permitting and inspections service delivery deficiency — 1 FTE Electrical Inspector /Plans Examiner $110K — 1 FTE Building Inspector /Plans Examiner $114K — 1 FTE Plans Examiner $122K — 1 FTE Plumbing /Mechanical Inspector $108K — 2 FTE Senior Floodplain Coordinator $187K — 2 FTE Customer Service Representative $130K • 5 Vehicles $125K Total Issued Permits by Fiscal Year All Increasel90 8,000 7,000 6,000 5,000 4AM 3,000 2,000 1,000 57X 7A - - - 737 9X' 5,136 4,789 4]60 4,817 F F F F 0 Note: Permits have hit an all -time high over the past decade Fi 1 16 e e e F ,c4, Z F,NN Planning Department Service Delivery • Budget increase of $330,000 to address the plan review service deficiency — 2 FTE Biologist /Environmental $140K Key Largo — 2 FTE Planners $140K Key Largo &Marathon — 2 Vehicle $50K Planning & Environmental Resources Department A'd rncreuetxl Total Applications (not building permits) 450 400 350 300 250 200 150 100 50 441 17 \ 111 �J Jti ati `` Tentative 9/5 Budget Changes From July Proposed FY18 FY18 Revenue Proposed p Tentative Difference Ad Valorem Taxes $83,766,613 $83,766,613 $0 Del i nquent Taxes $180,000 $180,000 $0 Local Option, Use& Fuel Taxes $67,029,157 $67,164,157 $135,000 Licenses, Permits & Impact Fees $8,281,956 $8,281,956 $0 Intergov. Rev. /Grants, PILT, Shared Taxes $19,136,000 $19,431,000 $295,000 Charges for Services $78,669,738 $78,670,738 $1,000 Fines & Forfeitures $1,845,100 $1,845,100 $0 Miscellaneous $2,013,392 $2,013,392 $0 Interfund Transfers $45,120,178 $45,120,178 $0 Debt Proceeds $12,455,276 $12,455,276 $0 Fund Bal Fwd /Less 5% $136,427,773 $138,073,313 $1,645,540 Total Sources $454,925,183 $457,001,723 $2,076,540 FY18 FY18 Expenditure Proposed Tentative Difference B.O.C.C.Operating $154,010,879 $157,217,352 $3,206,473 Capital Projects, including Debt Service $69,894,461 $74,674,450 $4,779,989 Sheriff $58,852,678 $58,852,678 $0 Tourist Development Counci 1 $58,378,289 $58,378,289 $0 Tax Collector $5,763,322 $5,763,322 $0 Judicial, State Attorney, Public Defender $3,706,141 $3,706,141 $0 Property Appraiser $4,500,203 $4,500,203 $0 Clerk of the Courts $4,984,210 $4,984,210 $0 Supervisor of Elections $1,808,545 $1,808,545 $0 Budget Transfers, Cash Balance & Reserves $93,026,455 $87,116,533 - $5,909,922 Total Uses $454,925,183 $457,001,723 $2,076,540 Operating Changes *Personnel Action Form (PAF) - New Hires, Resignations, Promotions, One Year E valuation Merit FY18 FY18 Proposed Tentative Change Explanation of Change BOCCAdmin $1,954,014 $1,954,014 - Housing Assist & Emp Fair Share $1,935,958 $1,935,958 - HSAB & Non -HSAB $2,129,950 $2,129,950 - BOCC Misc. $3,470,443 $3,520,443 50,000 FIRM Budget County Administrator $2,144,165 $2,242,661 98,496 PAF Adjustments and $82K Rollover from FY17 Employee Services $32,342,817 $32,368,337 25,520 PAF Adjustments Veteran's Affairs $702,975 $702,978 3 PAF Adjustments Airport Services $13,746,292 $13,747,791 1,499 PAF Adjustments Emergency Med. AirTransport $6,692,725 $6,657,993 (34,732) PAF Adjustments FTE for Mechanic for Fleet, PAF Adjustments & $500K Fire Truck Fire & Rescue /Emergency Mgmt. $15,162,428 $15,833,639 671,211 Rolloverfrom FY17 Upper Keys Health Care Tax Dist. $0 $0 - Budget & Finance $970,635 $991,864 21,229 PAF Adjustments Information Technology $2,786,013 $2,816,305 30,292 PAF Adjustments County Attorney $6,291,070 $6,291,670 600 PAF Adjustments Social Services /Welfare Services $3,676,544 $3,711,728 35,184 PAF Adjustments Library Services $4,065,581 $4,075,588 10,007 PAF Adjustments Building Department $5,338,477 $6,239,161 900,684 PAF Adjustments & $896K for Enhanced Service Delivery Planning and Environmental Res. $5,544,350 $5,892,739 348,389 PAF Adjustments & $330K for Enhanced Service Delivery Code Compliance $1,778,620 $1,796,905 18,285 PAF Adjustments Project Management /Facilities $14,777,243 $14,795,257 18,014 PAF Adjustments Engineering Services /Roads $2,797,024 $3,359,751 562,727 Rollover from FY17 & Additional Budget added for Bridge Projects Solid Waste $21,721,646 $22,221,646 500,000 Rollover from FY17 for 3 Transfer Stations Fleet Management $3,062,436 $3,011,501 (50,935) FTE for Mechanic moved to Fire and PAF Adjustments Medical Examiner $704,473 $704,473 - Quasi- external Services $215,000 $215,000 - TOTAL $154,010,879 $157,217,352 3,206,473 *Personnel Action Form (PAF) - New Hires, Resignations, Promotions, One Year E valuation Merit Capital Changes FY18 FY18 Proposed Tentative Change Explanation of Change Fund 102 Roads and Bridges - $88K Rollover from FY17 and increased budget for bridges offset by Engineering Services /Roads $9,622,763 $10,727,895 1,105,132 increased revenue due to July estimates higherthan anticipated Sustainability $1,000,000 $950,000 (50,000) Fund 130 Impact Fees Roadway $1,410,897 $1,410,897 Fund 131 Impact Fees Park & Rec $598,222 $598,222 - Fund 132 Impact Fees Libraries $1,119,138 $1,167,048 47,910 Increase to consider closing Fund in FY18 Fund 133 Impact Fees Solid Waste $111,451 $111,451 - Fund 134 Impact Fees Sheriff $129,043 $144,951 15,908 Increase to consider closing Fund in FY18 Fund 135 Impact Fees Emergency $102,384 $102,384 Fund 304 One Cent Infrastructure Sales Tax Project Management /Facilities $5,257,963 $7,268,997 2,011,034 Rollover From FY17 Engineering Services /Roads $7,365,299 $8,665,304 1,300,005 Rollover From FY17 Fund 3082007 Revenue Bond $70,000 $70,000 - Fund 310 Big Coppitt WW $755,500 $755,500 Fund 311 Duck Key WW $35,000 $35,000 - Fund 312 Cudjoe Regional WW $10,219,979 $10,219,979 - Fund 3142014 Revenue Bond $12,000,840 $12,000,840 - Fund 315 Long Key WW $0 $350,000 350,000 Rollover From Prior Years Fund 316 Land Acquisition $6,000,000 $6,000,000 - TOTAL $55,798,479 $60,578,468 4,779,989 Ad Valorem Fund Summary FY 16 Actuals & FY 17 Estimates AUDITED FY15 ENDING (9/30/15) FUND BALANCE 36,004,187 ACTUAL FY 16 REVENUES (304,034) Ad Valorem Taxes 16,157,972 Other Revenue 18,307,520 Transfers In (cost allocation & excess fees) 10,668,518 Total Actual FY16 Revenues 45,134,010 ACTUAL FY 16 EXPENDITURES 43,733,593 Actual Net Change Fund Balance 1,400,417 AUDITED ENDING (9/30/16) FY16 FUND BALANCE 37,407,354 ESTIMATED FY 17 REVENUES - Ad Valorem Taxes 15,626,560 Other Revenue 20,738,166 Transfers In (cost allocation & excess fees) 9,517,412 Total Estimated FY17 Revenues 45,882,138 ESTIMATED FY 17 EXPENDITURES 46,186,172 7,057,053 7,880,680 Estimated Net Change Fund Balance (304,034) 1,772,568 !7?9,604) (245,378) (462,624) L21) (437,193) ESTIMATED ENDING (9/30/17) FY17 FUND BALANCE 37,103,320 18,532,626 4,547,133 721,596 9,818,372 1,944,603 14,342,587 6,282,834 1,042,836 9,596,259 2,368,998 44, 299, 094 9,979,303 1,602,438 - 4,024,114 6,303,197 801,951 159,841 7,733,480 3,514,641 4,271,758 202,119 - 8,310 385,651 54, 874, 049 10, 983, 373 1,762,279 7,741,790 7,924,406 52,456,578 11,989,473 1,838,143 7,057,053 7,880,680 2,417,471 (1,006,100) (75, 864) 684,737 43,726 3,464,387 16,760,058 5,276,737 966,974 10,280,996 2,412,724 46,286,049 9,961,979 1,619,563 0 3,826,268 77,320,419 8,839,936 875,002 127,069 7,086,274 3,565,357 3,500,000 185,316 0 9,600 318,500 58,625,985 11,022,297 1,746,632 7,095,874 7,710,125 56,853,417 11,751,901 1,992,010 7,558,498 8,178,246 21 General Fund, Fund Balance Estimated September 2017 General Operating Fund -Fund Balance Audited FY15 Audited FY16 Fund Balance Fund Balance 36, 004,187 37, 407, 354 Estimated FY17 Fund Balance 4,224,208.58 1 month Operating Capital 6.3 months of reserves at 9/30/17 37,103, 320 Amended FY17 Operating Budget 50,690,503 Hurricane /Disaster Reserve Minimum F und Balance 16,896,834 10,500,000 27,396,834 21,121, 043 10, 500, 000 31,621,043 25,345,252 10,500,000 35,845,252 Ad Valorem Fund Summary FY 18 Proposed & FY 18 Projections BUDGETED FY 18 REVENUES Ad Valorem Taxes 17,281,599 48,597,184 11,898,696 1,882,131 0 4,107,003 83,766,613 Other Revenue 20,365,157 9,353,450 695,500 114,000 5,932,000 3,789,886 1,165,070 Health Dept. Transfers In (cost allocation & excess fees) 9,958,771 1,500,000 180,000 0 10,000 355,000 84,931,683 Less 5% non - collection FL. Stat. (1,882,338) (2,897,532) (629,710) (99,807) (296,600) (206,275) Total Budgeted FY18 Revenues 45,723,189 56,553,102 12,144,486 1,896,324 5,645,400 8,045,614 54,471,468 60,046,253 13,980,100 2,442,482 9,460,575 8,673,755 BUDGETED FY 18 EXPENDITURES Budgeted Net Change Fund Balance (8,748,279) (3,493,151) (1,835,614) (546,158) (3,815,175) (628,141) (19,066,518) BUDGETED ENDING (9/30/18) FY18 FUND BALANCE 28,355,041 15,039,475 2,711,519 175,438 6,003,197 1,316, 3 months Operating Capital 15,011,563 3,495,0 6,365,144 27,912 (783,506) (435,183) ,361,947) (537,695) ESTIMATED FY 18 REVENUES Ad Valorem Taxes 16,763,151 46,944,880 11,427,548 1,806,846 0 3,955,044 80,897,469 Other Revenue 20,363,085 9,337,410 691,680 109,440 5,915,390 3,714,088 Transfers In (cost allocation & excess fees) 9,733,771 1,500,000 172,800 0 9,600 347,900 Total Estimated FY18 Revenues 46,860,007 57,782,290 12,292,028 1,916,286 5,924,990 8,017,032 49,945,596 58,303,614 13,342,735 2,193,260 7,388,495 8,464,554 ESTIMATED FY 18 EXPENDITURES Estimated Net Change Fund Balance (3,085,589) (521,324) (1,050,707) (276,974) (1,463,505) (447,522) (6,845,621) ESTIMATED ENDING (9/30/18) FY18 FUND BALANCE 34,017,731 18,011,302 3,496,426 444,622 8,354,867 3 months Operating Capital 15,011,563 3,495,025 610,103 6,365,144 1,854, 2,999,739 1,401 1,989,723 (357,076) 23 General Fund, Fund Balance Projected September 2018 General Operating Fund -Fund Balance Audited FY16 Estimated FY17 FY18 Projected Fund Balance Fund Balance Fund Balance 37,407, 354 37,103, 320 34,017, 731 Projected FY18 Operating Budget 54,471,468 Hurricane /Disaster Reserve Minimum Fund Balance 4,539,2T82 1 month Operating Capital 5.07 onths of reserves at 9/30/18 18,157,156 11,000,000 29,157,156 22, 696,445 11,000,000 33,696,445 27, 235, 734 11,000,000 38,235,734 FY18 Budget New FTE Requests 1. Sustainability Sr. Project Manager ($103K) 2. Emergency Management Planner ($91K) 3. Enterprise Software Manager ($102K) 4. Support Staff for County Attorney ($61K) 5. Building Staff Assistant ($58K) 6. GIS Server Administrator ($88K) 7. Land Stewardship Assistant ($62K) 8. Collections Coordinator /Facilitator ($78K) 9. Electrical Inspector /Plans Examiner ($110K) 10. Building Inspector /Plans Examiner ($114K) 11. Plans Examiner ($122K) 12. Plumbing /Mechanical Inspector ($108K) 13. Senior Floodplain Coordinator ($94K) 14. Senior Floodplain Coordinator ($94K) 15. Customer Service Representative ($65K) 16. Customer Service Representative ($65K) 17. Biologist /Environmental ($70K) 18. Biologist /Environmental ($70K) 19. Planner ($70K) 20. Planner ($70K) Discussion 26