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similar amount of taxes may have several children in public schools. While the two groups of taxpayers in this scenario paid the same amount, they are not receiving the same benefit. For the reasons stated above, staff is typically reluctant to perform an analysis of the dollar amount of government services provided to any one taxpayer or group of taxpayers. These exercises have limitations and it is inherently divisive and unproductive to attempt making distinctions between the benefits received by different individuals or neighborhoods within the County. However, staff has developed the attached analysis in an effort to address the concern that Gifford may not be receiving a fair level of service from the County. Analysis and Methodology Staff has prepared the attached analyeis to estimate the amount of County expenses benefitting the Gifford neighborhood. This analysis is based upon the fiscal year 2013/14 budget. Where possible, expenses have been assigned based upon a metric that indicates the usage of such services. For example, the transit system expenses were allocated based upon the number of boardings and alightings within Gifford. According to a survey of Go-Line ridership activity from 2012, an average of 6,026 boardings and alightings occur on the Go-Line during a typical weekday. Of those 6,026 boardings and alightings each day, an average of 753 boardings and alightings occur In Gifford. This represents 12.5% of boardings and alightings, excluding transfers. Therefore, 12.5% of the expenses of the transit system were allocated to Gifford for purposes of the analysis. Fire Rescue expenses were allocated based upon the number of calls for service within Gifford as a percentage of the total calls for service within the County (excluding the Town of Indian River Shores, which provides its own Fire Rescue services). For calendar year 2013, Fire Rescue received 1,262 calls for service in the Gifford area out of 25,923 total calls for service. This represents 4.9% of the total calls for service. Therefore, 4.9% of Fire Rescue expenses were allocated to Gifford in the analysis. Staff has requested a breakdown of Sheriff's Office expenses for Gifford, but has not received this information as of this date. In an effort to provide a timely response, staff has allocated expenses to the Gifford area based upon the percentage of population. As additional information is received, the analysis will be updated in the future. i In instances where a metric showing the usage of a service was not available, the expenses were allocated based upon population according to the 2010 census. The total approved fiscal year 2013/14 budget is $255,107,975. Staff has deducted interfund transfers and charges (G&A expense, insurance charges, fleet charges)totaling $49,571,228 from the original amount as these items are counted twice in the total. Such entries need to be removed to avoid "double counting"expenditures. Enterprise Fund expenses ($52,795,420) have been deducted from the total budget as well. These funds (Utilities, Building, and Golf Course) charge user fees to cover expenses and are not funded from taxes. For example, each Utilities customer is charged the same rate for their water consumption regardless of their location in the County. Each fund is fully supported by user fees and there is no contribution from the taxpayers to support these operations. Since the focus of this analysis is on the expenditure of tax dollars, the Enterprise Fund expenses have been deducted from the total. Summary and Conclusion The analysis (attached) shows that estimated County expenses for services to Gifford total approximately$11 million. This represents 7,2% of the total budgeted expenses of$152.3 million (as ` February 27,2014 FABudgetWasoMMISMIfford Expense as Portion of Budget Analysis.doc 111