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Item B3
4pr I dam,)U15 • Fiscal Year 2015 Monroe CountyBudget Discussion Roman Gastesi, County Administrator. Tina Boan, Budget Director April 8, 2015 Marathon Government Center Marathon, FL 1 • FY16 Budget Process • April 8th Today — Budget Discussion • April 22nd — Department Budgets • June 1st — Budget Constitutional Officers, State Attorney, Housing Authority, Judicial, and Health Department • July 15t — Property Appraiser Certifies Property Values • July 15t" — Tentative Budget Delivered to BOCC • July 27th & 28th — Special Budget Meeting, BOCC Certifies the Proposed Millage Rate to Property Appraiser • Summer Studies Period 2 FY16 Budget Process • September 3rd — First Public Hearing — Adoption of Tentative Millage Rate and Tentative Budget • Murray E. Nelson Government Center, Key Largo • September gth — Special Budget Meeting — BOCC Discussion Direction • Marathon Government Center, Marathon • September 11t" — Final Public Hearing — Adoption of Final Millage Rate and Final Budget • Harvey Government Center, Key West 3 Fiscal Year 2015 Budget Summary FY15 % of Revenue Adopted Total Ad Valorem Taxes $78,416,975 18% Delinquent Taxes $334,640 0% Local Option, Use & Fuel Taxes $52,959,358 12% Licenses, Permits & Impact Fees $6,557,905 1% Intergov. Rev./Grants, PILT, Shared Taxes $16,841,378 4% Charges for Services $61,863,137 14% Fines & Forfeitures $642,600 0% Miscellaneous $1,568,340 0% Interfund Transfers $20,001,000 5% Debt Proceeds $78,481,180 18% Fund Bal Fwd./Less 5% $124,045,126 28% Total Sources $441,711,639 100% FY15 % of Expenditure Adopted Total B.O.C.C. Operating $123,570,444 28% Capital Projects, including Debt Service $128,999,819 29% Sheriff $52,865,261 12% Tourist Development Council $43,888,945 10% Tax Collector $4,938,385 1% Judicial, State Attorney, Public Defender $3,396,695 1% Property Appraiser $4,455,078 1% Clerk of the Courts $3,559,932 1% Supervisor of Elections $1,611,203 0% Budget Transfers, Cash Balance & Reserves $74,425,877 17% Total Uses $441,711,639 100% 4 . • Where the Money Comes from Revenue By Source FY2015 Funding Source Budget ,_. Property Taxes $78,751,615 18% Property Taxes $78,751,615 Local Option, Use & Fuel Taxes $52,959,358 12% 18% Licenses, Permits& Impact Fees $6,557,905 1% Interfund • Intergov. Rev./Grants, PILT,Shared Trsfr/Debt/Fund Bal ocal Option, Use& Taxes $16,841,378 4% Fwd Fuel Taxes $222,527,306 $52,959,358 Charges for Services $61,863,137 14% • 50% �-- 12% Fines& Forfeitures $642,600 0% �� enses, Permits& Impact Fees Miscellaneous $1,568,340 0% P \ $6,557,905 2% Interfund Trsfrs/Debt/Fund Bal j Fwd./Less 5% $222,527,306 50% Charges for Services $61,863,137 //. 14%Total $441,711,639 I Intergov. Rev./Grants, Miscellaneous Fines& Forfeitures PILT,Shared Taxes $1,568,340 $642,600 $16,841,378 0% 0% 4% Sales Taxes Monroe County visitors pay 12.5% for lodging accommodations 7.5% 4% Tourist Sales Tax Development Tax 1% Tourist Impact Tax ° County School Board The Monroe Count Half (50%) of this tax goes Six percent (6/°) One-half (.5%) y into the General Fund the Capital Tourist Development State sales tax percent Outlay y other half (50% (Council ) goes to Tax the MC Land Authority. One percent (1%) discretionary infrastructure sales surtax 6 Major Revenues Fund FY12 FY13 FY14 FY15 Estm 001 Tourist Impact Tax 3,162,110 3,399,053 3,819,425 4,103,569 Prior Year Change 12.8% 7.5% 12.4% 7.4% 001 State Sharing Proceeds 1,929,920 2,082,104 2,225,277 2,336,845 Prior Year Change 5.8% 7.9% 6.9% 5% 001 Local Govt. % Cent Sales 3,852,548 4,035,944 4,376,952 4,606,756 Tax 148 Local Govt. 1/2 Cent Sales 4,903,243 5,136,656 5,535,894 5,759,244 Tax Total 8,755,791 9,172,600 9,912,846 10,366,000 Prior Year Change 5.6% 4.8% 8.1% 4.4% Major Revenues Fund FY12 FY13 FY14 FY15 Estm 148 Comm. Services Tax 653,344 641,174 680,307 664,057 Prior Year Change 4.0% -1.9% 6.1% -2.5% 304 1 Cent Infrastructure 16,318,450 17,172,360 18,653,970 19,873,143 Surtax Prior Year Change 6.1% 5.2% 8.6% 6.5% 8 Ad Valorem Tax Levy FY 07 FY 09 FY 10 FY 06 $83.8 FY 08 $85.3 $85.3 FY 11 $78- $79, 82.2 FY 12 FY 15 FY 05 $78.1 FY 13 FY 14 FY 04 $70.5 $77. $79.6 FY 97 FY 98 FY 99 FY 03 75.3 FY 96 FY 00 FY 01 FY 02 $64.8 $51.6 $53.5 $56.6 $55.1 $56.0 53.3 $56.7 $60.4 • Islamorada Incorporation 12-31-97/1998 • Marathon Incorporation 1999/2000 ----�_ FY 96 FY97 FY98 FY 99 FY 00 FY01 FY02 FY03 FY 04 FY05 FY 06 FY07 FY08 FY 09 FY 10 FY11 FY12 FY13 FY14 FY15 5.66 2.37 3.66 -4.01 -0.44 -5.92 4.98 5.28 5.96 8.33 10.41 7.10 -4.63 7.78 -0.28 -3.79 -4.75 -2.62 2.67 2.75 ■ FY96 ■ FY97 ■ FY98 ■ FY99 ■ FY00 ■ FY01 ■ FY02 ■ FY03 ■ FY04 ■ FY05 ■ FY06 ois FY07 ■ FY08 ■ FY09 FY10 ■ FY11itFY12 FY13 FY14 FY15 9 . . County-Wide Taxable Property Values 30.0 $26.3 25.0 22.3 20.0 19.6 .7 $19.1 $20.3 � 15.0 m 10.0 5.0 - 0.0 - FY08 FY09 FY10 FY11 FY12 FY13 FY14 % Change over ' ��; 0.9% 2.1% 6.0% a, is , . a ;, Previous Year Residential Real Estate Trends 1990 1995 2000 2005 2010 2015 $1,200,000 — $800,000 $98• 45 $1,000,000 - $700,000 $912,23' $896,349 $861,15 - $600,000 $800,000 $707,21: $685,920- $500,000 $673, $631$600,000 �Asale $539,893I $57�' $400,000 ricev era MedianP ge sale price I $36. • $409,25 $300,000 $400,000 $ , •4 $352,713 ,133 3,853 - $200,000 $229,954 $200,000$218 69 - $100,000 u1 lD N CO 01 0 .--I N M Ul LC, N� co 01 0 .-1 N m Ol 01 01 01 01 0 0 0 0 0 0 0 0 0 0 .--I .-I .-1 c-I .--I 01 01 01 01 01 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .-I .--I .--1 .--I a--I N N N N N N N N N N N N N N N 11 Ad Valorem Taxes- FY15 Millage Levy Adopted Countywide Services Budget As assessed to an individual homeowner Assessed value of home $ 350,000 Homestead exemption $ (50,000) Taxable value of home $ 300,000 X Adopted Countywide Millage Rate 3.1275 Homeowner property tax levy $ 938.25 As levied for the Countywide Budget Countywide taxable property value* X Countywide millage rate $20,205,464,027 Property Tax Levy 3.1275 $ 63,192,589 *The Countywide tax levy supports the General Fund, Fine and Forfeiture Fund and Local Health Department functions. 12 . . Ad Valorem Millage Trend 4.0000 3.5000 3.3445 .3470 3.1229 ` 3.1380 :.1275 3.0000 3.0837 2.5000 2.5879 2.4847 . 99 .3309 _ 526 i 2.0000 a, .8709 a 1.5000 1.0000 0.5000 0.3517 0.3995 0.4073 0.4549 x 0.4630 0.4404 I i i ■ ■ • 0.0000 0.2334 0.2502 0.2290 0.2267 0.2252 0.1753 FY10 FY11 FY12 FY13 FY14 FY15 -4-County-Wide fGPMSTU -*-Fire Rescue . Local Road Patrol 13 Millage Percent Above or Below Rolled Back Rate Fiscal Gen. Law Enf. Local Plan., Parks & Fire Local Aggregate Year Fund Health Code Beach. Rescue Road Unit Comp!. Patrol Fire Mar. FY10 -19.19% 8.87% 20.0% 56.05% 33.81% 1.73% 44.26% -0.28% FY11 -10.8% -2.35% 31.01% -14.32% -1.58% 5.26% -0.57% -3.79% FY12 -4.58% -5.38% 14.61% -26.15% -7.46% 0.46% -3.73% -4.75% FY13 _15.71% -0.74% 0.40% -0.16% -8.42% 9.95% 12.54% -2.62% FY14 9.11% 1.48% -.61% -53.01% 20.38% -2.13% 2.28% 2.67% FY15 2.86% 5.13% 22.51% -100.0% -5.95% -1.27% -0.25% 2.75% . . Where the Money Goes Your DollarAt Work • Physical Public Safety Human Services Culture and Environment ©0 200 Pt: 7 Recreation 27 4 ! it__3-i . OrrrrArtIMOrrrN --JI4 t. :-•,.-L c_7,7 [I. x TI ° T.y', r}, i.oF.‘3►1 Eli „, - i. y. -.•_ MINIM w*ft* ` t .i.�...e .Wit_._�t71 y 1809 • 12 )4I 41. L 11. 18C . 916E X Y A. . . ,......,. 4.4. ,., ":, ••11*6 ONO it .. _ General Economic Court �� Government Environment Transportation Related 6 1 250 110 FY 15 Total Appropriations BOCC Shecuff •Clerk of * - • -- •-• ''-- ---- - IIating -................ --$ $1.6M-: BOCC Operating $ 123.6M Constitutional $ 70.8M ••••••••••• 6te::-::-: -----Atorney Capital Projects w/Debt Svc. $ 129.0M Tourist Development Council $ 43.9M . . Budget Transfers, Reserves & $ 74.4M Cash Balance Constitutional Officers and Other Board/Agencies FY14 & FY15 Budget Constitutional Officers and Other FY2014 FY2015 Percent Boards/Agencies Adopted Adopted Difference Change Budget Budget (FY14 to FY15) (FY14 to FY15) Sheriffs Office 51,620,814 52,978,748 1,357,934 2.6% Tourist Development Council 40,255,547 43,888,945 3,633,398 9.0% Clerk of Court 3,559,932 3,559,932 - 0.0% Property Appraiser 3,947,634 4,455,078 507,444 12.9% Tax Collector 5,017,511 4,938,385 (79,126) -1.6% Supervisor of Elections 1,860,745 1,611,203 (249,542) -13.4% State Attorney 701,000 711,450 10,450 1.5% Public Defender 588,557 626,681 38,124 6.5% Judicial Court Administration 2,124,760 2,058,564 (66,196) -3.1% Sub-Total 109,676,500 114,828,986 5,152,486 4.7% BOCC Operating FY14 FY15 Difference % Change BOCC Admin 1,804,075 1,814,398 10,323 0.6% Housing Assist. & Emp Fair Share Housing 1,646,678 1,540,498 (106,180) (6.4)% HSAB & Non-HSAB 1,884,751 1,875,534 (9,217) (0.5)% Guardian Ad Litem 198,377 197,007 (1,370) (0.7)% BOCC Misc. 3,497,346 2,790,654 (706,692) (20.2)% County Administrator 1,176,203 1,447,817 271,614 23.1% Employee Services 27,878,316 28,804,108 925,792 3.3% Budget & Finance 809,689 869,720 60,031 7.4% Information Technology 2,170,406 2,106,609 (63,797) (2.9)% Emergency Medical Air Transport 2,745,603 2,817,348 71,745 2.6% Fire & Rescue/ Emergency Mgmt. 13,216,452 13,423,377 206,925 1.6% Public Works/Engineering/MSTU's 13,568,810 13,370,370 (198,440) (1.5)% Solid Waste 17,863,023 17,825,799 (37,224) (0.2)% Fleet Management 2,592,513 2,993,539 401,026 15.5% Growth Management 10,254,782 11,674,094 1,419,312 13.8% Extension & Library Services 3,450,725 3,614,707 163,982 4.8% Welfare Services 3,100,862 3,281,725 180,863 5.8% Airport Services 8,905,698 9,284,555 378,857 4.3% Veteran's Affairs 598,835 602,121 3,286 0.5% County Attorney 2,042,343 2,243,951 201,608 9.9% Medical Examiner 685,346 648,212 (37,134) (5.4)% Upper Keys Health Care Taxing District 219,117 219,301 184 0.1% Quasi-external Services 125,000 125,000 0 0.0% How is the BOCC portion of the Budget Allocated? BOCC Operating - $123,570,444 22 23 1 2 3 4 5 21 20 6 19-- 18 16 15 7 14 13 8 12 11 9 • 1- BOCC Admin - 1.5% 10 • 2- Housing Assist& Emp Fair Share - 1.2% • 3 - HSAB & Non-HSAB - 1.5% • 4- BOCC Misc - 2.3% • 5-County Administrator - 1.2% ■ 6- Employee Services -23.3% • 7-Growth Management -9.4% • 8-Veteran's Affairs -0.5% • 9-Airport Services -7.5% • 10- Emergency Med. Air Transport-2.3% • 11- Fire & Rescue/Emergency Mgmt - 10.9% • 12- Upper Keys Health Care Tax Dist. -0.2% • 13-Guardian Ad Litem -0.2% ■ 14- Budget & Finance -0.7% 15- Information Technology - 1.7% ■ 16-County Attorney - 1.8% s 17-Welfare Services - 2.7% 18- Extension & Library Services -2.9% 19- Public Works/Engineering/MSTU's Operations-10.8% 20- Fleet Management -2.4% 21-Solid Waste -14.4% 22 - Medical Examiner -0.5% 19 23 -Quasi-external Services -0.1% Fund Structure Monroe County Governmental Budgetary Funds Funds General Debt Service Capital Project Special Revenue Funds(200's) Funds(300'S) s. Fund (001) Funds(100's) 2003 One Cent Infrastructure Revenue Sales Surtax Fund(304) Bond Fund Fine&Forfeiture Fund (101) Road&Bridges (207) Revenue Bonds 2003, Fund(102) 2007,&2014 Funds (308,313) Tourist Development Impact Fee Funds Waste Water Project (TDC)Funds(115-121) (130-136) Funds(310 312) Proprietary Funds Fire&Ambulance Upper Keys Trauma nternal ervice District 1 Fund (141) pp y Enterprise Funds District(144) 400's Funds 500's Card Sound Worker's Comp Bridge Fund Fund(501) Unincorporated g Parks&Recreation / MSTD- (401) Fund(147) Plan/Code/Fire Group Insurance ,Marshall Fund (148) Key West& Fund (502) Marathon Airport Funds (403-406) Municipal Policing Risk Mgmt. Fund(149) Solid Waste Fund Fund(503) 911 Enhancement, Duck Key Security,Local (414) Environ. Restoration,Law Housing,Boating Fleet Service Enforcement Trust, Improvement, Misc. Fund (504) Courthouse Facilities, Special Revenue (150-158) Clerk's Drug Abuse Trust Fund (160-164) Fiduciary Fund Trust & M.S.T.U.Funds Agency Fund (166-176) (600's) Building Fund (180) 20 LOSAP(610) Ad Valorem Fund Summary Fund General Fine&Forf. Fire&EMS Uninc.Parks Growth Mang. Road Patrol AUDITED FY13 ENDING(9/30/13)FUND BALANCE 35,647,326 18,209,080 5,592,775 914,402 6,599,983 1,858,847 ACTUAL FY 14 REVENUES Ad Valorem Taxes 17,934,105 39,220,836 10,283,878 1,696,245 253,462 4,008,496 Other Revenue 14,042,477 4,528,535 814,846 115,160 7,763,085 3,387,668 Transfers In(cost allocation&excess fees) 9,535,623 2,841,935 192,403 - 36,703 309,093 Total Actual FY14 Revenues 41,512,205 46,591,306 11,291,127 1,811,405 8,053,250 7,705,257 ACTUAL FY 14 EXPENDITURES 41,632,166 49,460,896 10,731,247 1,739,548 6,981,329 7,525,145 Actual Net Change Fund Balance (119,961) (2,869,590) 559,880 71,857 1,071,921 180,112 (1,105,781) AUDITED ENDING(9/30/14)FY14 FUND BALANCE 4P 35,527,365 15,339,490 lif 6,152,655 186,259 7,671/911 ESTIMATED FY 15 REVENUES Ad Valorem Taxes 18,494,164 41,189,984 10,145,744 1,592,707 0 3,996,896 75,419,495 Other Revenue 13,523,052 4,489,551 797,473 104,299 8,718,095 3,345,032 Transfers In 8,674,974 1,300,000 192,403 0 4,500 200,000 Total Estimated FY15 Revenues 40,692,190 46,979,535 11,135,620 1,697,006 8,722,595 7,541,928 ESTIMATED FY 15 EXPENDITURES 44,743,374 49,322,635 11,448,603 1,727,428 7,823,679 7,699,684 Net Change in Fund Balance wi '72) 898,916 1 7c6) (5,996,529) PROJECTED ENDING(9/30/15)FY15 FUND BALANCE 31,476,181 12,996,390 5,839,672 955,837 8,570,820 1,881,203j 21 GeneralFund , Fn Balance d u General Operating Fund-Fund Balance Audited FY13 Audited FY14 Estimated FY15 Fund Balance Fund Balance Fund Balance 3,814,520 1 month Operating Capital 35,647,326 35,527,365 31,476,181 5.63 months of reserves at 9/30/15 Operating Capital 4 Months 5 Months 6 Months Adopted FY15 Operating Budget 45,774,241 15,258,080 19,072,600 22,887,121 Hurricane/Disaster Reserve 10,000,000 10,000,000 10,000,000 Minimum Fund Balance 25,258,080 29,072,600 32,887,121 General Fund Revenue & Expenditures 60.0 50.0 N 40.0 C ° 30.0 20.0 - 10.0 0.0 i FY15 FY15 FY09 FY10 FY11 FY12 FY13 FY14 Budget Estm Iii Revenue 49.4 43.9 49.3 41.1 39.1 41.5 39.4 40.7 • Expenditures 37.9 38.4 38.9 41.0 40.9 41.6 45.1 44.7 Fund Balance 28.04 33.52 37.34 37.45 35.65 35.53 31.48 23 . . Fund 001 General Fund Overview FY15 FY10 FY11 FY12 FY13 FY14 Estimate Revenues: Ad Valorem Taxes $ 23,331,066 $ 20,788,083 $ 19,763,736 $ 16,464,997 $ 17,934,105 $ 18,494,164 Tourist Impact Taxes 2,461,331 2,802,820 3,144,056 3,399,053 3,819,425 4,103,569 Licenses and Permits 409,108 417,496 407,076 417,324 434,772 436,589 Payment in Lieu of Taxes 1,217,636 1,225,200 1,280,733 1,243,189 1,329,822 119,526 State Shared Sales Tax 1,793,953 1,888,758 1,929,920 2,082,104 2,225,277 2,233,291 State Shared Revenue 1/2 Cent Sales 3,619,822 3,647,267 3,852,548 4,035,944 4,376,952 4,522,095 Other State Shared Revenue 372,262 387,894 361,215 361,912 362,617 363,253 Charges for Services 825,100 829,261 889,744 796,652 779,960 783,174 Transfer in-Const. Excess Fees 3,850,095 4,783,941 3,977,468 3,950,304 4,640,459 3,700,000 Other Interfund Transfers 4,798,356 4,364,026 4,364,961 4,894,986 4,895,164 4,974,974 All Other Revenue* 1,200,845 1,610,827 1,160,570 1,459,369 713,652 961,554 43,879,574 42,745,573 41,132,027 39,105,834 41,512,205 40,692,189 Appropriations: BOCC& Misc. BOCC $ 2,491,602 $ 2,637,240 $ 2,527,350 $ 2,983,985 $ 3,231,459 $ 3,449,184 HSAB& Non-HSAB 2,681,190 2,614,682 2,299,719 1,853,021 1,852,807 1,869,387 County Administrator 3,218,438 3,293,150 3,335,574 3,334,530 4,180,855 4,730,795 Emergency Management 473,259 544,527 558,917 611,674 579,097 795,326 Public Works&Engineering 7,507,655 7,443,736 7,275,506 8,208,955 7,683,373 7,747,154 Social Services 2,282,659 2,173,323 4,168,324 3,047,408 2,708,832 3,132,774 Library Services 2,317,310 2,391,436 2,758,519 2,894,583 2,693,559 2,883,233 Extension Services 181,088 179,708 180,478 168,134 175,748 218,935 Veterans Affairs 584,340 575,297 543,562 550,665 586,303 573,846 Appointed Officials 1,561,872 1,637,456 1,768,822 1,737,401 1,823,954 2,283,748 Constitutional Officers 14,932,440 15,251,901 15,170,365 15,067,051 15,654,951 16,368,022 All Other Expenditures** 171,396 185,147 441,294 439,389 461,228 690,970 38,403,250 38,927,603 41,028,430 40,896,795 41,632,166 44,743,374 Fund Balance 33,516,722 37,334,691 37,438,288 35,647,326 35,527,365 31,476,180 5,476,325 3,817,970 103,597 (1,790,962) (119,961) (4,051,185) *All Other Revenue-Delinquent Taxes, Fines & Forfeits, Interest, and Misc. Revenue **AII Other Expenditures-Quasi External Service and Transfers Out 24 Fine & Forfeiture Fund Revenues & Expenditures 52.00 50.00 it; 48.00 - 0 46.00 liii • 44.00 42.00 40.00 FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY15 Budget Estm Revenue 43.54 46.89 47.99 45.92 45.05 46.59 48.60 46.98 Li Expenditure 45.65 45.27 46.30 45.93 47.06 49.50 49.90 49.32 Fund Balance 16.92 18.54 20.24 20.22 18.21 15.34 13.00 75 . . Fund 101 Fine & Forfeiture Overview FY15 FY09 FY10 FY11 FY12 FY13 FY14 Estimate Revenues: Ad Valorem Taxes $ 39,092,154 $ 42,842,503 $ 41,799,716 $ 39,421,542 $ 38,687,443 $ 39,220,836 $ 41,189,984 Trauma Star (187,686) 948,639 1,473,127 1,450,423 1,893,544 1,848,959 1,936,982 Public Housing of Prisoners 1,639,262 843,044 2,593,755 2,865,970 2,292,169 2,203,514 1,960,000 Transfer in-Sheriff Excess Fees 1,843,462 1,477,049 1,488,529 1,533,154 1,320,944 1,235,892 1,300,000 All Other Revenue * 1,157,196 775,779 636,370 649,715 856,542 2,082,105 592,569 43,544,388 46,887,014 47,991,497 45,920,804 45,050,642 46,591,306 46,979,535 Appropriations: Tax Increment Payment $ 498,707 $ 521,102 $ 501,031 $ 465,641 $ 458,115 $ 471,116 $ 515,771 Juvenile Detention Cost Share 319,454 358,633 469,211 216,214 399,392 245,195 269,039 Correction Facilities 1,652,382 1,647,894 1,687,926 1,804,054 1,682,565 1,636,463 1,883,301 Trauma Star Helicopter Program 2,168,980 2,227,181 2,253,572 2,123,365 2,315,262 2,624,825 2,746,914 Sheriff 40,948,552 40,470,571 41,338,038 41,271,809 42,189,411 44,443,857 43,859,943 All Other Expenditures** 61,166 39,826 49,369 51,820 20,040 39,440 47,667 45,649,241 45,265,207 46,299,147 45,932,903 47,064,785 49,460,896 49,322,635 Fund Balance 16,921,164 18,542,972 20,235,322 20,223,224 18,209,080 15,339,490 12,996,390 (2,104,853) 1,621,808 1,692,350 (12,098) (2,014,144) (2,869,590) (2,343,100) *All Other Revenue—Delinquent Taxes, Payment in Lieu of Taxes, Other Charges for Services, Fines & Forfeits, Interest, and Misc. Revenue FY14 Other Revenue—One time Communications transfer for Sheriff **All Other Expenditures— Bond Refunds, Extraditions, and Transfers Out 26 • Fund 141 Revenues & Expenditures 14.00 12.00 - 10.00 ! , ,, vl 8.00 a p� ,�r; iS O ` k 6.00 f •Xf 4.00 ry b 5f *ii v_ 2.00 0.00 FY09 FY10 FY11 FY12 FY13 FY14 FY15 Estm ■ Revenue 10.13 10.35 10.76 10.77 11.58 11.29 11.14 • Expenditures 8.76 10.68 10.43 10.25 10.42 10.73 11.45 Fund Balance 4.0 3.6 3.9 4.4 5.6 6.2 5.8 27 . . Fund 141 Fire & Ambulance Overview FY15 FY09 FY10 FY11 FY12 FY13 FY14 Estimate Revenues: Ad Valorem Taxes $ 8,892,472 $ 9,083,320 $ 9,534,438 $ 9,568,209 $ 10,507,447 $ 10,283,878 $ 10,145,744 Payment in Lieu of Taxes 26,794 42,690 37,105 96,903 96,371 108,913 100,000 State Shared Revenue Public Safety 11,630 19,872 21,641 24,170 28,020 30,366 21,906 Ambulance 229,895 502,784 522,822 620,813 554,200 600,291 600,291 Transfer in - Excess Fees (PA,TC) 14,943 136,588 153,670 135,492 168,843 192,403 192,403 All Other Revenue* 959,347 566,082 488,383 321,096 224,479 75,277 75,276 10,135,081 10,351,336 10,758,059 10,766,683 11,579,360 11,291,128 11,135,620 Appropriations: Fire Rescue Central $ 1,900,354 $ 2,866,399 $ 2,244,050 $ 2,280,456 $ 2,207,300 $ 2,475,287 $ 10,020,675 SAFER 1,071,291 1,195,115 1,311,705 1,175,183 1,241,519 1,201,710 - Fire/Ambulance Service 4,522,869 5,225,290 5,482,758 5,395,892 5,395,236 5,465,628 - Tax Collector Fees 251,987 257,477 273,781 275,799 303,228 300,653 300,653 Property Appraiser Fees 162,317 156,152 169,011 169,107 199,159 216,965 216,965 Transfers Out 855,822 985,568 951,744 951,990 1,071,005 1,071,005 910,310 8,764,640 10,686,001 10,433,049 10,248,427 10,417,447 10,731,248 11,448,603 Fund Balance 3,922,257 3,587,593 3,912,603 4,430,860 5,592,772 6,152,652 5,839,669 1,370,441 (334,664) 325,010 518,257 1,161,912 559,880 (312,983) Fire & EMS Budget $ 8,406,015 $ 9,802,179 $ 9,437,678 $ 9,622,312 $ 9,617,260 $ 9,959,892 $ 10,090,131 Fire & EMS Actual 7,494,515 9,286,804 9,038,512 8,851,531 8,844,054 9,142,625 10,020,675 911,500 515,375 399,166 770,781 773,206 817,267 69,456 *All Other Revenue- Delinquent Taxes, Interest, and Misc. Revenue Fund 147 Revenues & Expenditures 1.9 — 1.7 1.5 � 1.3 0 1.1 0.9 0.7 0.5 FY09 FY10 FY11 FY12 FY13 FY14 FY15 Estm • Revenue 1.261 1.261 1.602 1.517 1.566 1.811 1.697 • Expenditure 1.523 1.577 1.589 1.713 1.774 1.740 1.727 Fund Balance 1.3 1.3 1.3 1.1 0.9 1.0 1.0 29 Fund 147 Unincorporated Parks & Beaches Overview FY15 FY09 FY10 FY11 FY12 FY13 FY14 Estimate Revenues: Ad Valorem Taxes $ 1,147,722 $ 1,535,269 $ 1,509,997 $ 1,402,593 $ 1,402,691 $ 1,696,245 $ 1,592,707 Payment in Lieu of Taxes 1,691 2,145 1,575 5,561 6,984 7,274 0 Services- Parks& Recreation 40,240 34,090 36,005 27,860 33,575 43,785 42,730 Other Property Usage 725 1,432 1,844 794 321 200 - All Other Revenue* 71,006 48,824 53,026 80,989 122,818 63,900 61,569 1,261,384 1,621,760 1,602,447 1,517,797 1,566,389 1,811,404 1,697,006 Appropriations: Unincorporated Parks& Beaches $ 1,107,573 $ 1,185,969 $ 1,188,493 $ 1,272,975 $ 1,291,819 $ 1,256,604 $ 1,352,389 School Board ILA Sugarloaf 33,541 27,313 29,193 19,904 21,670 22,210 32,000 Jacobs Aquatic Center 180,000 180,000 180,000 180,000 180,000 180,000 180,000 Wastewater Upgrade - - 8,244 56,247 - - - Transfers Out 202,769 183,953 183,953 183,953 280,733 280,733 163,039 1,523,883 1,577,235 1,589,883 1,713,079 1,774,222 1,739,547 1,727,428 Fund Balance 1,260,428 1,304,954 1,317,518 1,122,237 914,403 986,260 955,838 (262,499) 44,526 12,564 (195,281) (207,834) 71,857 (30, *All Other Revenue- Delinquent Taxes, Interest, and Misc. Revenue .. Fund 148 Revenues & Expenditures 9.00 8.50 8.00 -- 7.50 7.00 4/1 Mill All c 6.50 ,r f 6.00 .. 5.50 . 5.00 4.50 4.00 FY09 FY10 FY11 FY12 FY13 FY14 FY15 Estm ® Revenue 6.22 6.55 7.17 7.11 7.48 8.05 8.72 LI Expenditure 5.85 6.51 6.72 6.58 6.67 6.98 7.82 Fund Balance 4.76 4.8 5.26 5.79 6.60 7.67 8.57 31 . . Fund 148 Planning, & Zoning Overview FY15 FY09 FY10 FY11 FY12 FY13 FY14 Estimate Revenues: Ad Valorem Taxes $ 540,105 $ 863,589 $ 743,730 $ 545,453 $ 545,491 $ 253,462$ 0 Local Communications Service Tax 791,094 721,601 628,408 653,345 641,174 680,307 666,642 State Shared Revenue 1/2 Cent Sales Tax 3,719,447 3,946,547 4,641,976 4,903,243 5,136,656 5,570,667 5,719,577 Charges for Services* 714,950 638,496 638,375 572,987 659,751 1,035,687 1,870,863 Local Ordinance-Code Compliance 288,942 279,978 439,306 354,519 429,646 447,805 440,611 Transfer in - Const. Excess Fees 23,973 36,410 35,605 9,848 31,489 36,703 4,500 All Other Revenue** 142,460 65,387 46,255 74,408 31,985 28,618 20,402 6,220,971 6,552,008 7,173,655 7,113,803 7,476,192 8,053,249 8,722,595 Appropriations: Fire & Rescue Coordinator $ 590,604 $ 687,314 $ 727,249 $ 717,568 $ 748,761 $ 772,552 $ 793,101 Fire Marshall 289,136 321,996 252,328 355,084 306,655 361,911 362,214 Growth Management Admin. 458,496 464,891 975,097 468,079 412,492 438,900 476,699 Planning Department 899,235 990,168 1,052,378 1,223,755 1,254,965 1,199,622 1,334,607 Environmental Resources 269,072 280,108 295,142 355,116 441,136 583,865 743,147 Code Compliance 1,049,348 1,157,050 995,331 1,050,686 1,238,911 1,308,545 1,354,586 County Attorney-Growth Management 364,141 419,593 491,712 514,180 509,415 545,691 506,896 Other Growth Management*** 489,417 782,606 518,418 490,283 372,084 389,829 593,110 Tax Collector& Property Appraiser Fees 78,544 110,851 105,048 96,466 93,610 98,386 110,044 Transfers Out 1,363,740 1,299,434 1,304,024 1,311,086 1,287,769 1,282,028 1,549,275 5,851,733 6,514,011 6,716,727 6,582,303 6,665,798 6,981,329 7,823,679 Fund Balance 4,763,165 4,801,163 5,258,091 5,789,592 6,599,985 7,671,905 8,570,821 369,238 37,998 456,928 531,501 810,393 1,071,920 898,916 *Charges for Services - Planning, Life Safety, Administrative Building Fees, Services other Salary **All Other Revenue- Delinquent Taxes, Interest Income, and Misc. Revenue ***Other Growth Management-GIS, Comp Plan, Planning Commission, Marine Resources, and Refunds . . Fund 149 Revenues & Expenditures 8.00 7.50 7.00 v► 6.50 in 0 6.00 5.50 5.00 4.50 ■ ■ ■ 4.00 FY09 FY10 FY11 FY12 FY13 FY14 FY15 Estm • Revenue 5.74 6.92 6.95 6.79 7.42 7.71 7.54 • Expenditure 6.57 6.76 7.12 6.95 7.21 7.53 7.70 Fund Balance 1.8 2.0 1.8 1.7 1.9 2.0 1.9 33 . . Fund 149 Local Road Patrol Overview FY15 FY09 FY10 FY11 FY12 FY13 FY14 Estimate Revenues: Ad Valorem Taxes $ 2,486,818 $ 3,614,729 $ 3,598,570 $ 3,464,792 $ 3,909,223 $ 4,008,496 $ 3,996,896 Services-City Policing (Marathon & Islamorada) 3,048,247 3,083,502 3,208,504 3,065,707 3,185,397 3,369,260 3,276,292 Transfer in-Sheriff Excess Fees 93,624 135,198 47,373 181,387 241,160 233,863 200,000 Transfer in - Excess Fees (PA, TC) 39,484 54,927 58,952 49,986 63,179 75,230 50,000 All Other Revenue* 67,322 36,363 31,621 27,465 17,955 18,409 18,740 5,735,495 6,924,719 6,945,020 6,789,337 7,416,914 7,705,258 7,541,928 Appropriations: Sheriff Insurance Unincorporated $ 397,397 $ 395,978 $ 435,520 $ 443,320 $ 404,605 $ 398,334 $ 432,650 Sheriff Insurance Incorporated 330,009 345,332 365,428 382,505 390,243 378,727 397,488 Sheriff Unincorporated 3,019,893 3,128,886 3,320,022 3,261,879 3,425,774 3,561,836 3,615,482 Sheriff Incorporated 2,699,767 2,716,335 2,816,401 2,684,467 2,795,069 2,974,785 3,037,955 Tax Collector 70,732 105,843 104,101 100,352 113,586 117,682 120,000 Property Appraiser 45,029 62,199 63,742 63,778 74,017 84,588 84,588 Transfers Out 6,560 10,215 10,215 10,215 9,194 9,194 11,521 6,569,387 6,764,788 7,115,429 6,946,516 7,212,488 7,525,146 7,699,684 Fund Balance 1,822,078 1,982,010 1,811,601 1,654,423 1,858,848 2,038,960 1,881,204 (833,892) 159,932 (170,409) (157,178) 204,425 180,112 (157,756) *All Other Revenue- Delinquent Taxes and Interest 34 FY16 Budget Items • Compensation • Group Benefits • Florida Retirement System Rates • Health Department 35 BOCC Employee Compensation The Evergreen Report V April 17, 2013 The BOCC directed staff to develop RFP for a Compensation Study V September 27, 2013 BOCC approved contract V November 20, 2013 BOCC approved contract amendment ✓ January 22- 24, 2014 BOCC briefed on survey data and benefit data Organization V April 24, 2014 BOCC briefed on Final Report al Mission& Values V May 1, 2014 Evergreen presented the Final Report at a special BOCC meeting Performance ✓ BOCC voted to implement the recommended new pay plan Evaluation Strategic Based Pay Incorporating Priorities ✓ BOCC voted to bring 55 employees that fell below the minimum salary of the new Raise Performance pay plan up to minimum; the cost to implement was $86,526 Based Pay Raises Throughout the The recommendation on long term implementation pay plan is as follows: Organization Key Process Intended Measures Outcomes 1. Conduct a pay plan analysis every 3-5 years 2. Implement the new grades and salary ranges Department Objectives 3. Each year on Oct 1, at a minimum adjust the pay plan min, mid, and max by Consumer Price Index (CPI) and simultaneously, authorize a cost of living adjustment for all employees equal to CPI so employees at minimum do not fall below minimum if pay grades are adjusted annually. 4. Each year on Oct 1, at a minimum, continue the newly implemented (2014) Performance Based Raise System . . COLA & Merit Increase History Budget Non-Union Teamsters Firefighters CPI-U Fiscal BOCC Employees (Unadjusted ending Dec of prior budget year) Year 2008 No Change 3% COLA 3% COLA & 3-5% Step 4.1 2009 No change 4.1% COLA Pay Range Adjustment 0.1 2010 No Change No Change 3% COLA & 3-5% Step 2.7 2011 No Change No Change 3% COLA & 3-5% Step 1.5 2012 -3% New Deduction FRS -3% New Deduction FRS -3% New Deduction FRS 3.0 3% to make employees 3% to make employees whole No Change whole FRS law change FRS law change 2% COLA 2% COLA 2013 No Change No Change No Change 1.7 Sub 5 net 2% 12.1 net 9.1% 18-24% net 15%-21% 13.1% Total 2014 0% - 5% Performance— 0% - 5% Performance— No Change 1.5 based/Merit based/Merit (3%) (3%) 2015 0% - 3% Performance— 0% - 3% Performance— 0.8 based/Merit based/Merit (2%) (2%) • • Salary . Discussion • Adding a Total of 2 .O% - O.8% COLA + 1 . 2% Merit increase for BOCCstäff — Ad Valorem funds General Fund 173,344 Fine & Forfeiture Fund 11,610 Fire & Ambulance Fund 436 Unicorp. Parks & Beaches 7,375 192,765 Non Ad Valorem . 229,914 422,679 *Adding 2.0% for Constitutional Officers Sheriff 690,917 Clerk 64,076 Supervisor of Elections 10,142 Property Appraiser 60,860 825,995 38 . • Group Insurance Fund • 2011 The BOCC voted employees FY 16 Budget Considerations hired after 5/1/12 be charged $50 per month towards health insurance • Adjust internal rate from $9,420 to $10,620 per employee per year $790+ • 2014 BOCC voted to charge Retirees $95=$885 per month $5 per year of service per month • The internal rate increase will Reduce the retiree subsidy estimated loss in fund balance by 50% ($2,996,949) vs. ($1,498,175) • 2014 BOCC voted employees hired prior to 5/1/12 be charged $25 per • Estimated Impact BOCC & Constitutional month towards health insurance Employees • 2014 BOCC voted to equalize — $268,985 Non Ad Valorem employees and retirees dependent — $1,172,335 Ad Valorem subsidies across the board to 50% — $1,441,320 39 Fund 502 Revenues & Expenditures 17.00 16.00 a ' 4u III i i 15.00 ,z x v) 14.00 ''' O -._ . `. 13.00 r 12.00 ,r,,,,„ 11.00 a. 10.00 FY09 FY10 FY11 FY12 FY13 FY14 FY15 Estm ® Revenue 13.99 13.78 14.23 14.41 14.18 14.41 14.99 Lai Expenditure 16.23 15.15 16.32 12.26 14.18 14.27 16.50 Fund Balance 13.14 11.77 9.70 11.87 11.87 12.01 10.59 Proposed Changes To FRS Employer Contribution Rates — SPB 7038 Regular Special Elected Senior Mgmt. Risk Officials Number of Class Members 418.13 123 5 2 Effective 7/1/14-6/30/15 7.26 19.62 40.68 20.43 Used for FY15 Budget Effective 7/1/15-6/30/16 7.17 21.95 42.18 21.34 Proposed for FY16 Budget Difference -0.19 2.33 1.50 0.91 FY15 Budget FY16 Proposed Difference I Ad Valorem 1,905,181 2,041,293 113,944 Non Ad Valorem 1,056,929 1,073,647 38,886 Total Employer 2,962,110 3,114,940 152,830 Contribution • Health Department Ad Valorem Budget History • Ad Valorem funding history 672,000 638,400 510,720 623,720 817,247 939,070 939,070 939,070 1,165,070 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14* FY15 *FY14 The BOCC also funded $226,000 for an Adult Immunization Campaign. The Total FY14 funding $1,165,070. Award: $226,640 Expended: $ JJ77,358 42 Discussion Items • New Organizational Chart .Scenario • Non-Profit Funding increase • Fire Rescue Surtax • Public Sheriff Clerk of Courts Tax Collector Board of County Property Appraiser Judicial Supervisor of Rick Ramsay Amy Heavilin Danise Henriquez Commissioners Scott P.Russell Chief Judge Elections Mark Jones Joyce Griffin Tourist Medical Examiner Development County Attorney Dr.Thomas R. Land Authority Harold Wheeler Robert Shillinger Beaver Mark Rosch County Administrator Roman Gastest 1 1 Ass't County Assi County Administrator Administrator Building Planning& Code Human Emergency Social Veteran's Project Engineering Dept Env.Dept Compliance Info Tech Resources Services Airports Services OMB Library Affairs Management Services Solid Waste Fleet &Facilities Roads 1 Strategic Guardian ad Extension Leg Affairs Planni Sustainabihty rig Litem Services Discretionary Non - profit Funding • Restore 10% fundingfor Human Service Advisory Board ( HSAB ) and BOCC line item funded non- profits Proposed increase • HSAB $ 175, 260 • Direct line items- Est . $9, 250 Emergency Fire Rescue Services and Facilities Surtax • This Surtax, just like the Infrastructure Surtax, can be levied at the rate up to 1% pursuant to an ordinance enacted by a majority vote of the county's governing body and approved by voters in a county-wide referendum . • The proceeds must be expended for specified emergency fire rescue services and facilities. • A county and any participating jurisdiction shall reduce ad valorem tax levy. All Fire Rescue/ EMS Expenditures of Ad Valorem Taxes Fire Rescue/EMS Percentage of FY09/10 FY10/11 FY11/12 FY12/13 FY13/14 5 year Avg. Expenditures Unincorp. MC& Layton 10,296,114 10,018,089 9,924,182 9,899,470 10,277,087 10,082,988 36% Trauma Star 2,227,181 2,253,572 2,123,365 2,315,262 2,624,825 2,308,841 8% Key West Fire Dept. 6,501,410 7,189,868 7,218,925 7,201,133 7,462,815 7,114,830 26% Key West EMS-Contracted Svc 726,873 363,436 270,000 272,062 1% Marathon Fire/EMS 2,824,069 2,800,368 2,723,039 2,810,408 2,822,518 2,796,080 10% Islamorada Fire/EMS 2,885,620 2,889,611 2,705,798 2,754,216 3,503,426 2,947,734 11% Key Largo Fire/EMS Dist. 2,025,927 2,071,961 2,175,810 2,668,915 1,996,334 2,187,789 8% Upper Keys Health Care TD 130,963 147,610 111,166 74,152 203,065 133,391 0% 27,618,157 27,734,515 26,982,285 27,723,556 29,160,070 27,843,717 100% *Key West EMS-Contracted Svcs: Change in Providers Spring Studies • Direction from Board — Compensation — Group Benefits — Florida Retirement System Rates — Health Department — New Organizational Chart Scenario — Non-Profit Funding increase — Fire Rescue Surtax