HomeMy WebLinkAbout9/12/1984 (2)r
Wednesday, September 12, 1984
The Board of County Commissioners of Indian River County,
Florida, met in Special Session at the County Commission
Chambers, 1840 25th Street, Vero Beach, Florida, on Wednesday,
September 12, 1984, at 7:00 o'clock P.M. Present were Don C.
Scurlock, Jr., Chairman; Patrick B. Lyons, Vice Chairman; Richard
N. Bird; Margaret C. Bowman; and William C. Wodtke, Jr. Also
present were Michael J. Wright, County Administrator; Gary
Brandenburg, Attorney to the Board of County Commissioners;
Jeffrey K. Barton, OMB Director; and Virginia Hargreaves, Deputy
Clerk.
The Chairman called the meeting to order and explained the
purpose of the meeting, which is to consider and adopt the
Tentative Budget, and the procedures to be followed. He felt
that one of the biggest confusions encountered each year is that
people do not realize the Board is not responsible for the entire
budget and also that the Board does not make the property assess-
ments. Chairman Scurlock informed those present that an appeal
can be made to the Property Appraisal Adjustment Board if someone
does not feel they have been assessed correctly, and also
explained that the Board of County Commissioners has no control
over the School Board, the Hospital District, or any other taxing
district; the Commissioners can only defend their own budget.
He then introduced Budget Officer Barton.
OMB Director Barton reported that the Notice of tonight's
meeting had been legally publicized by the TRIM Notice which was
mailed to all property owners in the county. The proposed budget
for the General Fund, Transportation Fund, Municipal Service
Taxing Unit, and Beach Acquisition General Obligation Bonds, for
FY 1984-85, is as follows:
SEP 12 1984 BOOK 58 PnFZS9
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INDIAN RIVER COUNTY TAXING AUTHORITIES
MUNICIPAL
BEACH
PROPOSED BUDGET FOR F 84-85
GENERAL
TRANSPORTATION,
SERVICE
ACQUISITION
TOTAL
ESTIMATED RECEIPTS & BALANCES
FUND
FUMD
TAXING UNIT
G.O. BONDS
Federal Sources
'1 2 3
700
14,700
State Sources
547 ,605
1,752,743
3,534,479
CM
Local Sources
1,317,020
85,000
1,385,500
250000
2,812,520
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Ad Valorem Taxes
8,554,671
1,929,713
1,250,000
11,734,384
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Sub Total
11,120,522
632,605
5,067,956
1,275,000
18,096,083
Less 5 % per F.S. 129.01 (2)(b)
(521,897)
(31,630)
(253,398)
(63,750)
(870,675Ln)
Net0,59
,62
0� 0,975
4,814,558
1,211,250
17,225,408
Transfers
1,551,746
2,490,931
4,042,677
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Cash Balances Forward Oct. 1, 1984
750,000
1,009,228
350,000
185,000
2,294,228
CD
TOTAL ESTIMATED RECEIPTS & BALANCES
12,900,371
4,101,134
,164,558
1,396,250
23,562,313
APPROPRIATIONS
Legislative
286,192
286,192
Executive
129,832
129,832
Financial and Administrative
2,536,995
1,226,250
3,763,245
Legal Counsel
191,079
1919079
Comprehensive Planning
23,823
372,321
396,144
Judicial
174,501
174,501
Other General Government
1,190,510
128,010
1,318,520
Law Enforcement
3,664,449
3,664,449
Fire Control
4,098
4,098
Detention and Correction
950,175
958,175
Protective Services
117,936
117,936
Emergency and Disaster Relief Services
209,220
209,220
Ambulance and Rescue Services
40,000
40,000
Medical Examiner
50,000
50,000
Garbage/Solid Waste
438,439
438,439
Conservation and Resources Management
64,317
59,997
124,314
Road and Street Facilities
3,451,384
317,934 .
3,769,318
Veterans Services
67,187
67,187
Health
103,788
103,788
Mental Health
127,351
127,351
Welfare
275,426
275,426
Other Human Services
105,000
105,000
Libraries
204,000
204,000
Parks and Recreation
406,989
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Interfund Transfers
TOTAL APPROPRIATIONS
741,073
1,980,346
-,451,384
3,388,749 571,738
023
4,553,068
1,226,250
4,129,09
21,211,048
Reserve for Contingencies
420,025
150,000
186,400
20,000
776,425
e�
Cash Forward Sept. 30, 1985
500,000
499,750
425,090
150,000
1,574,840
TOTAL BUDGET
12,900,371,10�
5,164,558
1,396,250
23,562,313
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Millage
3.100 mills
1,36514 mills
.45073 mills
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Attorney Brandenburg interjected that it is necessary to
have a separate public hearing for each fund.
The Chairman opened the public hearing on the General Fund
and asked that OMB Director Barton review it.
OMB Director Barton noted that those present had been
provided with sheets representing last year's budget and this
year's proposed budget. He then informed the Board that the
total receipts and balances for the General Fund for fiscal year
1984-85 are estimated at $12,900,371 versus last year's
$9,225,691. This increase is due mainly to a basic philosophy
change between the two years whereby we now are choosing to keep
departments in one place rather than scattering them throughout
the different funds. The basic two operations transferred were
the portion of the Sheriff's budget that had been funded in the
MSTU, and Solid Waste. We previously were taxing a millage for
portions of these under the MSTU and we were transferring money
from their funds in to cover a portion of the operations of those
two entities.
OMB Director Barton continued that the General Fund has a
proposed millage rate of 3.1, and that is up 20.260 over the
rollback rate, which rate is defined as those people at their new
value who were here a year ago divided into the total ad valorem
dollars they paid under this fund last year.
The Chairman asked if anyone present wished to be heard.
Tom Nason, Financial Administrator for the City of Vero
Beach, wished to know if the transfer figure of $1,551,746
between the MSTU and the General Fund represented the full
expenditure for the Sheriff's road patrol and Solid Waste, and
OMB Director Barton confirmed that it did.
OMB Director Barton informed the Board that he had some
minor adjustments he needed to address on one of our revenue
sources. In the General Fund recorded under Human Services, we
have been receiving a grant from the State of Florida Department
of Community Affairs in the amount of $6,000, but yesterday we
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SEP 12 1984 BOOK 58 PAUF 291
BOOK 58
learned we were going to receive only $4,282; therefore, we must
recognize the $1,718 reduction in the amount of revenue. Those
were the grants we usually move straight through to the Council
on Aging and the Sheltered Workshop. We need to show the
expenditure side of the $4,282, which is in the Welfare section,
and we will have to reduce the reserve for contingency accord-
ingly. This will change the budget figure from $12,900,371 to
$12,898,653, but the percentage over rollback will remain 20.260.
Commissioner Lyons noted that the Housing Authority is going
to come back and ask to have their employee back on the Section
8, and he asked if this will create a budget change.
OMB Director Barton explained how these funds are laid out -
Section 8 is still a budget and it has three people in it; the
Housing Authority is a budget with three people in it. If we
operate Section 8, it still will be under a separate budget, but
we can still utilize the same three people. If it goes back, it
means nothing to those budgets, but it does mean something to the
administrative operation on the third floor. We would need to
add another person and all the fringe benefits, which would be
another increase in expenditure and would increase a line item by
$15,000 and decrease Reserve for Contingency by an additional
$15,000. One way or another, we will end up reducing contin-
gency, and OMB Director Barton wished to know if the Board wished
to do it now. They did not as this change has not been adopted
as yet.
Chairman Scurlock commented that since we have had such a
tremendous response to the Road Petition Paving Program, he had
felt possibly we should allow for additional crew to move this
along faster. Administrator Wright, however, has assured him
that this can be accomplished without changing the budget.
Commissioner Wodtke asked if the 3.6 million for Law
Enforcement represents the Sheriff's total budget, and OMB
Director Barton confirmed that it did, other than what is in
Federal Revenue Sharing.
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Administrator Wright pointed out that what is not included
in this budget is the price of rental space for the Sheriff, and
we will be looking for contingency on that, too.
Commissioner Wodtke noted that under total appropriations
Cash Carry Forward shown 1984 and Contingency for the same year,
which you add together, we figured 1.474 million, but in our
budget now, we actually show about 2.3 million cash carry
forward. He wished to know if we carried over $800,000 more than
anticipated.
OMB Director Barton confirmed that is correct, and Adminis-
trator Wright noted that it is his theory that we don't always
spend all the money.
Commissioner Wodtke commented that apparently we are antici-
pating 2.3 million cash forward at the end of 1985, and
Mr. Barton stated that is correct to stay even during this fiscal
year.
Commissioner Wodtke asked if the figures shown for 1983-84
are the figures after we made amendments, and Mr. Barton stated
those figures are what we actually started with.last year on the
night of the final adoption of the budget.
The Chairman asked if there were any further questions or
whether anyone further wished to be heard on the General Fund.
There were none.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bird, the Board unanimously
closed the public hearing on the General Fund.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bird, the Board unanimously
approved a tentative millage of 3.100 for
the General Fund for the fiscal year 1984-85.
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BOOK 58 Pmjr.?93
SEP 1.2 1984 BOOK 58 PnF?94
ON MOTION by Commissioner Wodtke, SECONDED
by Commissioner Bird, the Board unanimously
approved a tentative budget of $12,898,653
for the General Fund for the fiscal year
1984-85, after allowing for the $1,718 re-
duction in Other Human Services referred to
above.
The Chairman opened the public hearing on the Transportation
Fund and asked if anyone wished to be heard. There were none.
OMB Director Barton explained that the Transportation Fund
is our efforts for both the collector and local system of roads
within the county as performed by the Road & Bridge Depart-
ment. In the past we had been assessing what he would refer'to
as a "nuisance" millage of .00001. We have eliminated that by
determining through the process of the job order system over the
last three years exactly what time and efforts are being spent on
each of the two different types of road systems. We are taxing
in both the General Fund and the MSTU for transportation this
year so that those receiving the services pay for them.
$1,832,277 was transferred from the MSTU for the local roads, and
$658,654 was transferred from the General Fund for the collector
road system for a total of $2,490,931. Therefore, there will be
no tax on the Transportation Fund this year. The proposed budget
is $4,101,134.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bowman, the Board unanimously
closed the public hearing on the Transportation
Fund.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bowman, the Board unanimously
agreed that no millag@'will be assessed on the
Transportation Fund for fiscal year 1984-85.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bird, the Board unanimously
adopted a tentative budget of $4,101,134
for the Transportation Fund for fiscal year
1984-85.
The Chairman opened the public hearing on the Municipal
Service Taxing Unit.
OMB Director Barton explained that this is that fund for
those goods and services that are exclusively for the unincor-
porated area resident, and it is only levied against the
unincorporated part of the county. The proposed millage is
1.36514, which represents a 4.47% increase over rollback, and the
proposed budget is $5,164,558..
Commissioner Lyons noted that in 1983-84 we show a 6.5
million budget with a millage of 1.36, while in 1984-85, the
budget is over a million less and the proposed millage is higher.
Administrator Wright pointed out that was the year the Board
exhausted those cash reserves, and OMB Director Barton noted that
when you look at the ad valorem portion only, that is $1,929,713
this year versus $1,774,293 last year.
The Chairman asked if anyone present wished to be heard re
the MSTU. There were none.
ON MOTION by Commissioner Bird, SECONDED
by Commissioner Lyons, the Board unanimously
closed the public hearing on the Municipal
Service Taxing Unit.
ON MOTION by Commissioner Bird, SECONDED
by Commissioner Lyons, the Board unanimously
approved a tentative millage of 1.36514 for
the Municipal Service Taxing Unit for the
fiscal year 1984-85.
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SEP 12 1984 BOOK 58 uA F 295
SEP 12 1994
BOOK 58 r ?
ON MOTION by Commissioner Bird, SECONDED
by Commissioner Wodtke, the Board unanimously
approved a tentative budget of $5,164,558
for the Municipal Service Taxing Unit for
the fiscal year 1984-85.
The Chairman opened the public hearing on the Beach
Acquisition General Obligation Bonds.
OMB Director Barton reported that the Beach Bonds have a
proposed millage of .45073. The rollback rate is not applicable
because it is a voted debt levy. Because of the decreasing debt,
the millage will reduce each year. This was a five year issue
and there are three years to go. There is no balance in this
fund; there are some small expenses to be cleaned up. The
proposed budget -is $1,396,250.
The Chairman asked if anyone present wished to be heard.
There were none.
Commissioner Wodtke noted that this is a voted bond indebt-
edness and he wondered if we have to follow all the procedures
required for the different funds - suppose someone objected to
this payment.
Attorney Brandenburg confirmed that it is necessary to
follow all the usual procedures, but that money would take
priority over any other in the ad valorem taxes; if the Board did
not elect to levy this tax, it would just come out of the General
Fund.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bowman, the Board unanimously
closed the public hearing.
ON MOTION by Commissioner Bird, SECONDED
by Commissioner Lyons, the Board unanimously
approved a tentative millage of .45073 for
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the Beach Acquisition General Obligation
Bonds for fiscal year 1984-85.
ON MOTION by Commissioner Bird, SECONDED
by Commissioner Wodtke, the Board unanimously
approved a tentative budget of $1,396,250 for
the Beach Acquisition General Obligation Bonds
for fiscal year 1984-85.
OMB Director Barton informed the Board that the next budgets
to be considered are those of the Fire Districts, as follows:
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INDIAN RIVER COUNTY FIRE DISTRICTS PROPOSED BUDGET FOR FY 84-85
Estimated Receipts & Balances
Local Sources
Ad Valorem Taxes
Sub total
Less 5% per F.S. 129.01(2)(b)
Net
Cash Forward October 1, 1984
Total Estimated Receipts & Balances
Appropriations & Reserves
Fire Control
Total Appropriations
Reserve for Contingencies
Cash Forward September 30, 1985
Total Appropriations & Reserves
Millage
North County
West County
South County
Fire District
Fire District
Fire District
31,250
600
143,000
483,063
39,350
2,408,065
514,313
39,950
2,551,065
(25,716)
(1,998)
488,597
37,952,551
065
75,000
6,048
906,650
563,597
44,000
3,457,715
469,060
40,000
2,940,337
469,060
40,000
2,940,337
44,722
1,550
49,815
2,450
517,378
563,597
44,000
3,457,715
1.5 mills
.32828 mills
1.44700 mills
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Commissioner Bowman, as Chairman of the District Board of
Fire Commissioners of the North Indian River County Fire Dis-
trict, opened the public hearing on the North County Fire
District.
OMB Director Barton informed those present that this
District is composed of volunteer groups in the north part of the
County, including Sebastian, Roseland, and Fellsmere. He re-
ported that the proposed millage is 1.5, of which one mill was
voted in on a referendum vote. He asked the Attorney if we
should adopt two separate millages, and Attorney Brandenburg
advised that just one millage should be adopted-.
Director Barton continued that the proposed millage is an
increase of 8.980 over rollback on the .5 mill portion, and the
proposed budget is $563,597.
Chairman Bowman asked if anyone present wished to be heard.
There were none.
ON MOTION by Commissioner Scurlock, SECONDED
by Commissioner Bird, the Board unanimously
closed the public hearing on the North County
Fire District.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Wodtke, the Board unanimously
approved a tentative millage of 1.5 for the
North County Fire District for fiscal year
1984-85.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Scurlock, the Board unanimously
approved a tentative budget of $563,597 for
the North County Fire District for fiscal year
1984-85.
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SEP 121994
SEP 12 1984 BOOK 58 }
Chairman Scurlock opened the public hearing on the South
County Fire District.,
Financial Administrator Thomas Nason presented the following
South County Fire District budget summary. It was noted that
these figures differ from those presented by OMB Director Barton,
and it was determined that the figures on the sheet submitted by
Mr. Barton actually were the 1983-84 District budget figures,
which had been inadvertently included; the millage figure,
however, was correctly set out.
SOUTH INDIAN RIVER COUNTY FIRE DISTRICT
BUDGET SUMMARY
OCT. 1, 1984 - SEPT. 30, 1985
REVENUES BUDGET ESTIMATE FY
OCT. 1, 1983- OCT.1, 1984 -
SEPT. 30, 1984 SEPT -30,1985
604
311-100
Ad Valorem Taxes
$2,408,065
$2,640,000
361-102
Interest on Investments
50,000
50,000
382-001
Contribution from Airport Fd.
38,000
31,304
389-002
Cash Carry -Over
906,650
661,407
389-007
Contribution from West
County Fire District
20,000
20,000
Contribution from Village
Green
35,000
-0-
TOTAL REVENUES
$3,457,715
$3,402,711
DISPOSITION
OF REVENUES
Salaries
$1,379,918
$1,683,500
Operating Expenses
999,939
1,166,416
Cash Forward
517,378
426,271
TOTAL SALARIES &
OPERATING EXPENSES
$2,897,235
$3,291,187
Capital
560,480
126,524
TOTAL EXPENDITURES
$3,457,715
$3,402,711
MILLAGE RATE
1.41800
1,44700
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Mr. Nason reviewed the above summary and reported that the
proposed budget is $3,402,711, and the proposed millage is 1.447
which represents an increase of 5.370 over rollback.
The chairman asked if anyone present wished to be heard.
There were none.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bird, the Board unanimously
closed the public hearing.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bird, the Board unanimously
approved a tentative millage of 1.47700 for
the South County Fire District for fiscal
year 1984-85.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bird, the Board unanimously _
approved a tentative budget of $3,402,711 for
the South County Fire District for fiscal
year 1984-85.
The Chairman opened the public hearing on the West County
Fire District.
OMB Director Barton explained that this is an MSTU under the
Board of County Commissioners, and it includes all County lands
west of I-95 except for some land around Fellsmere. The proposed
millage is .32828, and that is the same as the rollback rate so
there is no increase over rollback. This District has a proposed
operating budget of $44,000, which consists of a few operating
expenses and transfers to the North and South County Fire
Districts of $20,000 each for the services they provide.
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Some discussion ensued regarding the boundaries of this
District.
SEP 12 1984
It was also noted that there is some very expensive
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property being developed in this area, and it was felt that at
some point in the future we might need some other formula for
contracting for services.
The Chairman asked if anyone present wished to be heard.
There were none.
ON MOTION by Commissioner Bird, SECONDED
by Commissioner Lyons, the Board unanimously
closed the public hearing.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bird, the Board unanimously
approved a tentative millage of .32828 for
the West County Fire District for fiscal
year 1984-85.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bird, the Board unanimously
approved a tentative budget of $44,000 for
the West County Fire District for fiscal
year 1984-85.
Chairman Scurlock announced that the Commission now would
consider the various Street Lighting Districts, the proposed
budgets being as set out in the following memo:
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INDIAN RIVER COUNTY
STREET LIGHTING DISTRICTS PROPOSED BUDGET
FOR FY 84-85
Rockridge
Laurelwood
Gifford
Street Lighting
Street Lighting
Street Lighting
District
District
District
Estimated Receipts & Balances
Ad Valorem Taxes
1,940
6,070
33,252
Interest Income
Less 5% per F.S. 129.01(2)(b)
100
(102)
100
(310)
3,000
(1,822)
Sub -total
1,938
,860
34,430
Contributions
Cash Forward Oct. 1, 1984
1,879
1,190
36,670
Total Estimated Receipts & Balances
3,817
7,050
71,100
Appropriations & Reserves
Utilities
2,192
5,100
51,000
Professional Fees
125
300
2,500
Advertising
100
100
100
Maintenance
150
Total Appropriations
2,567
5,500
53,600
Reserve for Contingency
250
275
2,000
Cash Forward Sept. 30, 1985
1,000
1,275
15,500
Total Appropriations & Reserves
3,817
7,050
71,100
Millage
$5.00/parcel.acre
$23.00/parcel acre
$12.00/parcel acre
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SEP 121984
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BOOK .9 FA'-,, .30
The Chairman opened the public hearing on the Rockridge
Street Lighting Municipal Service Taxing District.
OMB Director Barton explained that this is a special purpose
street lighting district that is taxed on a per parcel acre
basis. The proposed levy is $5.00 per parcel acre, which is the
same as last year's levy, and the proposed.budget is $3,817.
The Chairman asked if anyone present wished to be heard.
There were none.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bowman, the Board unanimously
closed the public hearing.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bird, the Board unanimously
_ approved a tentative assessment of $5.00 per
parcel acre for the Rockridge Street Lighting
Municipal Service Taxing Unit for the fiscal
year 1984-85.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bird, the Board unanimously
approved a tentative budget of $3,817 for
the Rockridge Street Lighting Municipal Serv-
ice Taxing Unit for the fiscal year 1984-85.
The Chairman opened the public hearing on the Laurelwood
Street Lighting Municipal Service Taxing District.
OMB Director Barton reported that the proposed levy is
$23.00 per parcel acre, which is up $6.00 per parcel acre from
last year's levy. The proposed operating budget- is $7,050. Mr.
Barton noted that the single largest item is that last year's
budget was under budgeted, and the developer made contributions;
actually, it was underwritten -,by an outside party.
15
The Chairman asked if anyone present wished to be heard.
There were none.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bird, the Board unanimously
closed the public hearing.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bird, the Board unanimously
approved a tentative assessment of $23.00
per parcel acre for the Laurelwood Street
Lighting Municipal Service Taxing District
for fiscal year 1984-85.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bowman, the Board unanimously
approved a tentative budget of $7,050 for the
Laurelwood Street Lighting Municipal Service
Taxing District for fiscal year 1984-85.
The Chairman opened the public hearing on the Gifford Street
Lighting Municipal Service Taxing Unit.
OMB Director Barton stated that this is the largest street
lighting district, and the proposed assessment is $12.00 per
parcel acre versus $15.00 per parcel acre last year. This is due
to the evening out of excess monies we put in the fund for
additional street lighting and the additional interest earned.
The proposed budget is $71,100.
In further discussion, it was noted that there may be some
additional activity in this district in the future, particularly.
in Treasure Coast Village.
The Chairman asked if anyone present wished to be heard.
There were none.
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BOOK 58 P,,GF, 06
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bowman, the Board unanimously
closed the public hearing.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bowman, the Board unanimously
approved a tentative assessment of $12.00 per
parcel acre for the Gifford Street Lighting
Municipal Service Taxing Unit for the fiscal
year 1984-85.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bowman, the Board unanimously
approved a tentative budget of $71,100 for the
Gifford Street Lighting Municipal Service Taxing
Unit for the fiscal year 1984-85.
Chairman Scurlock announced that we now will consider the
Secondary Road Trust Fund, and OMB Director Barton reported that
should be deleted as this fund no longer exists.
The Chairman announced that the Commission next would
consider the budgets for "Other Operating Funds" as set out on
the following sheet:
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INDIAN RIVER COUNTY - OTHER OPERATING FUNDS - PROPOSED BUDGET FOR FY 84-85
Estimated Receipts & Balances
Federal Sources
State Sources
Local Sources
Less 5% per F.S. 129.01(2)(b)
Transfers
Cash Forward Oct. 1, 1984
Total Estimated Receipts & Balances
\Appropriations & Reserves
Legislative
Financial and Administrative
Judicial
Conservation & Resources Management
Detention and Correction
Emergency & Disaster Relief
Housing & Urban Development
Parks & Recreation
Interfund Transfers
Other General Government
Law Enforcement
Health
Welfare
Other Human Services
Total Appropriations
Reserve for Contingencies
Cash Forward Sept. 30, 1985
Total Appropriations & Reserves
FEDERAL
REVENUE
SHARING
400,000
47,500
(20,375)
108,365
535,490
99,600
54,360
27,888
56,665
9,500
63,600
103,728
7,400
40,800
1,050
2,050
466,641
38,849
30,000
535,490
1980 &
1981
BONDS
446,500
75,000
894,711
1,416,211
519,112
HOUSING
AUTHORITY
6,295
90,422
96,717
92,717
SECTION 8 POLICE
RENTAL ACADEMY
ASSISTANCE
566,814
66,814
559,696
C
w
SECONDARY SPECIAL 00
ROAD LAW ENFORCEMENT XD
CONSTRUCTION FUND
722,266
18,000 300,000
10,000
(900)
559,696 10,000
500,000
100,000
4,000,000 ^
88,728
17,100 5,022,266
198,728
10,000
500,000
100,000
4,000
519,112 96,717
559,696 10,000
500,000
100,000
100,000
2,100
2,022,266
10,000
797,099
7,118 5,000
2,500,000
88,728
1,416,211 96,717
566,814 .17,100
5,022,266
198,728
co
M
0-17
V-4
d
W
Cn
SEP 12 1954 BOOK.�
The Chairman opened the public hearing on the Federal
Revenue Sharing Fund.
OMB Director Barton reported that proposed budget is
$535,490 and no ad valorem millage is involved since this is a
non -taxing fund. This also holds true for all the other
operating funds the Board is considering at this time.
The Chairman asked if anyone present wished to be heard.
There were none.
ON MOTION by Commissioner Bird, SECONDED
by Commissioner Lyons, the Board unanimously
closed the public hearing on the Federal
Revenue Sharing Fund.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bowman, the Board unanimously
approved a tentative budget of $535,490 for
The Federal Revenue Sharing Fund for the
fiscal year 1984-85.
The Chairman opened the public hearing on the 1980 and 1981
Bonds.
OMB Director Barton explained that these are the two bond
issues still in existence for construction and renovation of the
Administration Building and the Courthouse. The proposed budget
is $1,416,211 and no ad valorem millage is involved.
The Chairman asked if anyone present wished to be heard.
There were none.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bowman, the Board unanimously
closed the public hearing.
19
MOTION WAS MADE by Commissioner Lyons, SECONDED
by Commissioner Bowman, to approve a tentative
budget of $1,416,211 for the 1980 and 1981 Bonds
for the fiscal year 1984-85.
Commissioner Wodtke asked what the $75,000 listed under
Local Sources represents, and Director Barton stated that is
interest income. These bonds will be paid off in the year 2010.
OMB Director Barton continued that these bonds include the cost
overruns for everything associated with the renovation of the
Administration Building as well as the Courthouse. The total
borrowing originally was $5,087,000.
Commissioner Bird asked if we are going to pay 1.5 million
each year until 2010 to pay off a five million dollar loan.
The OMB Director stated that actually we are paying
$519,000, and the Administrator explained that we have to main-
tain a large cash reserve that generates the interest up until
the bonds are paid off.
Chairman Scurlock believed that this highlights just exactly
what it costs to go long term on any kind of bond issue, and that
is why the Finance Advisory Committee recommended the 1� sales
tax for the jail, which would represent about a 40% saving.
Commissioner Wodtke asked if the cash carry forward will go
down each year, and Director Barton replied that it would not;
there is a fixed amount in the cash carry forward that is the
single largest principal and interest debt payment due. This is
the fund we had two different monies mixed in, and we got the
opinion to take out the one, which is one of the reasons it shows
a reduction. In 1980 when we set this fund up and started trans-
ferring the $446,500 from Race Track Tax from the State, we did
not have to transfer the full $446,500 to make the payments, but
we did. We got a ruling that we legally were allowed to take out
the excess we had paid in those two years, and that is where the
$110,000 for the fourth courtroom comes from.
20
BOOK 58 P';F 3
SEP 12 1954 BOOK 58 F'r j
-10
Commissioner Bird asked if we are "to the bone" as to what
we can draw out of this account and still meet bond requirements.
The Administrator confirmed that we are, but noted that the
Board has voted to refinance this and possibly we may get some
more money.
THE CHAIRMAN CALLED FOR THE QUESTION on
adoption of the tentative budget for the
1980 and 1981 bonds. It was voted on and
carried unanimously.
The Chairman opened the public hearing on the Housing
Authority Fund.
Director Barton reported that the proposed budget is $96,717
and no ad valorem millage is involved.
Commissioner Wodtke asked if we are supposed to hold the
public hearing for the Housing Authority since he felt they have
the right to hold their own hearing.
Chairman Scurlock pointed out that we are funding the
$92,000, and he was prepared to vote against it.
Commissioner Wodtke noted that apparently this is not their
budget then, but only what we are going to expend.
Director Barton explained that this is what we show in our
budget as being an appropriation toward them, and we show it as a
separate Housing Authority item.
Attorney Brandenburg asked why we do this as opposed to a
General Fund expenditure, and Director Barton explained that the
transfer is coming out of the General Fund. This is the actual
operating budget for the Housing Authority and we maintain the
books and records of it.
It was agreed that Attorney Brandenburg should check on
whether the Commission should hold the meeting or not.
Chairman Scurlock stated that he is totally against this and
will vote against it as he does not believe it is providing low
21
r
cost housing for the truly needy; it is for moderate income
people.
Commissioner Lyons did not feel this should appear as an
issue for us to approve or disapprove.
It was agreed to pass over this item while Attorney
Brandenburg checks on it and then come back to it, if necessary.
It was later determined that this was not necessary.
The Chairman opened the public hearing on Section 8 Rental
Assistance.
OMB Director Barton reported that this Program shows a
proposed budget of $566,814, which is a contract entered into
with the federal government to subsidize rentals; that is what we
spend the money on, and the source is the federal government. No
ad valorem millage is involved.
The Chairman asked if anyone present wished to be heard.
There were none.
Fund.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bowman, the Board unanimously
closed the public hearing.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bowman, the Board unanimously
approved a tentative budget of $566,814 for
the Section 8 Rental Assistance Program for
fiscal year 1984-85.
The Chairman opened the public hearing on the Police Academy
OMB Director Barton explained that the proposed budget of
$17,100 is monies which accumulate from the $2.00 per traffic
ticket charge, and this is used for police education in law
enforcement and corrections. No ad valorem millage is involved.
22
SEP 12 1984 BOOK 58 D All
SEP 12
1994
�ooK
Fra`
Commissioner Wodtke pointed out that
last year
under
this
fund we budgeted contingencies and cash carry forward, and he
sees no cash carry forward from 1984.
Chairman Scurlock noted that if it goes from contingencies
to a line item there should be a budget amendment.
Commissioner Wodtke believed we anticipated a cash carry
forward of $10,000 last year, plus the reserve for contingencies,
and he felt this should be checked on. Did we spend the $33,000
last year? OMB Director Barton agreed to check on this item.
The Chairman asked if anyone present wished to be heard.
There were none.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bowman, the Board unanimously
closed the public hearing.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bowman, the Board unanimously
approved a tentative budget of $17,100 for
the Police Academy Fund for the fiscal year
1984-85.
The Chairman opened the public hearing on the Secondary Road
Construction Fund and asked if anyone present wished to be heard.
There were none.
OMB Director Barton reported that this fund involves the 80%
of the 5th and 6th cent gasoline tax and no ad valorem millage is
involved. The proposed budget is $5,022,266.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bowman, the Board unanimously
closed the public hearing.
23
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bowman, the Board unanimously
approved a tentative budget of $5,022,266 for
the Secondary Road Construction Fund for the
fiscal year 1984-85.
The Chairman opened the public hearing on the Special Law
Enforcement Fund.
OMB Director Barton noted that this actually is the
confiscated property account, and the proposed budget is
$198,728. No ad valorem millage is involved.
Commissioner Wodtke inquired about that status of our
agreement with the Sheriff re the confiscated funds, and Director
Barton reported that we are doing the accounting, and he believed
the question was who is going to do the litigation.
Chairman Scurlock asked what record keeping we are going to
handle, and Attorney Brandenburg clarified that the Sheriff will
take care of accounting for the confiscated property on the form
that we set up for him. With respect to the issue of who is to
do the litigation, that is unclear at this point.
Chairman Scurlock stated that he will clarify this issue
with the Sheriff in writing.
The Chairman asked if anyone present wished to be heard.
There were none.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bowman, the Board unanimously
closed the public hearing.
Commissioner Wodtke wished to know where the $100,000
transfer came from.
OMB Director Barton explained• that this is our estimate of
what will be confiscated in the coming year and transferred to
24
SEP 12 1984 BOOK 58 E
SEP 12 1994
BOOK F�L;F
US. The Sheriff only holds these funds as a fiduciary. We now
have $88,728 on hand'and are anticipating another $100,000.
Chairman Scurlock believed these monies should be
accumulated and we should have a one time expenditure projected
for the next budget year and then let them accumulate again.
Commissioner Wodtke stated that he would prefer to put the
$100,000 in anticipated revenue in the General Fund and reduce
the ad valorem. He realized, however, that state law does not
allow this.
Chairman Scurlock believed we should approach the State
Legislature in this regard since it is very possible that
extremely large sums of money may be generated from this
activity.
Discussion ensued as to the restricted items that can be
purchased with these monies, and Administrator Wright believed
cars could be purchased for Civil Defense.
OMB Director Barton asked if the Board wished to leave the
$100,000 as an expenditure or move it to the reserve. Some
discussion continued wherein Administrator Wright pointed out
that we have to appropriate the money, and we can't spend it. He
felt we should leave it where it is, and noted that staff will be
coming back to the Board with a specific plan in this regard in
the future. It was decided to leave the $100,000 where it is.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bowman, the Board unanimously
approved a tentative budget of $198,728 for
the Special Law Enforcement Fund.
The Chairman announced that the Commission now would
consider the budgets for the Enterprise and Internal Service
Funds, which are set out as follows:
VAI
25
1
INDIAN RIVER COUNTY ENTERPRISE AND INTERNAL SERVICE FUNDS PROPOSED BUDGET FOR FY 84-85
1
Fleet
Sanitary
Water & Sewer
Impact
924,415
Landfill
Utilities
Fees'
Revenues:
491,558
User Fees
941,058
2,217,049
200,000
Interest Income
100,00035,865
75,000
Total Revenues
1,041,058
2,252,914
275,000
Expenses:
Vehicle Maintenance
Garbage/Solid Waste
935,558
Water Sewer Combination Services
2,065,609
Protective Services
Cash Forward Sept. 30, 1985
105,500
1879305
2751,000
Total Expenses
1,041,058
2,252,914
275,000
1
Fleet
Building
Management
Department
924,415
490,558
1,000
924,415
491,558
943,963
486,336
(19,548) 5,222
924,415 491,558-
W
N
SEP 1.2 1954 Boor 58 FA -U116
The Chairman opened the public hearing on the Sanitary
Landfill.
OMB Director Barton noted that this is an enterprise
operation. The proposed budget is $1,041,058 and no ad valorem
millage is involved.
The Chairman asked if anyone present wished to be heard.
There were none.
Commissioner Wodtke asked if this revenue is based on
current user fees, and Mr. Barton confirmed that it is.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bowman, the -Board unanimously
closed the public hearing.
Discussion followed as to the way the budget is set out, and
and Commissioner Wodtke wished to know why no cash carry forward
is shown.
Director Barton explained that these budgets are not
presented as they were in the past; they are done the way the
auditors want this done and how the Finance Department says it
must be done.
Commissioner Wodtke continued to argue about how the cash
carry forward was presented, and the Administrator noted that
staff argues this at audit time every year and gets nowhere.
Director Barton confirmed that this is an entirely different
system of accounting than the Commission is used to in all the
other type funds. The budget is just a guideline and a tool as
to what you plan to have.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bowman, the Board unanimously
approved a tentative budget of $1,041,058 for
the Sanitary Landfill for fiscal year 1984-85.
27
The Chairman opened the public hearing on the Water & Sewer
Utilities account.
OMB Director Barton reported that the proposed budget is
$2,252,914 and no ad valorem millage is involved.
Commissioner Wodtke posed the same question re the presenta-
tion of the budget, and Director Barton noted that it is the same
answer - the Commission is adopting a budget according to GAAP
(Generally Accepted Accounting Principles).
The Chairman asked if anyone present wished to be heard.
There were none.
ON MOTION by Commissioner Wodtke, SECONDED
by Commissioner Lyons, the Board unanimously
closed the public hearing.
Commissioner Wodtke inquired if this is based on our current
rates with no anticipated increase, and the Administrator
confirmed that was correct.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bird, the Board unanimously
approved a tentative budget of $2,252,914
for Water & Sewer Utilities for fiscal year
1984-85.
The Chairman opened the public hearing on the Impact Fees
budget.
OMB Director Barton reported that the proposed budget is
$275,000 based on the fees currently in place.
Chairman Scurlock felt that is quite conservative, and
Commissioner Wodtke inquired about the cash carry forward.
OMB Director Barton stated that there is about one million
SEP 12 19QA
•
BOOK 58 mcF.317
r
S.EP 121904 Booz 58 F,�,�318"
dollars, but it isn't shown. This budget only represents what is
coming in this year not what is there.
Question continued as to why we don't show what is there,
GAAP accounting, etc., and Administrator Wright commented that
this is money that is restricted in that it must be used for
water and sewer related activities only.
Commissioner Wodtke questioned why we adopt a budget for
impact fees when we really don't know what fees we might have.
Chairman Scurlock felt we do, in fact, have a pretty good
idea. In sewer we have almost 4,000 units sitting there willing
to put up money and move ahead on Route 60, and we have 2,050
taps. We can project growth in the system based on the previous
year, and also can anticipate based on your expansion plan and
the master plan, and, therefore, he did not feel it is too
arbitrary.
Commissioner Wodtke asked if we will use any of the one
million cash carry forward this year, and if so, don't we have to
budget that use?
Administrator Wright noted that the Board will be handling
this as a special item as it comes up, and OMB Director Barton
explained that these funds will be transferred to construction
projects and be brought back to the Board for approval.
Commissioner Wodtke pointed out that last year the figures
say we had $740,000 and we were going to take in $152,000 or so,
and this year, we say we are not carrying anything forward. This
doesn't tell him anything.
Administrator Wright believed that possibly this should have
been stated differently. He informed the Board that we have
$1,071,000 in that account right now and we are saying $275,000
additional is going to 'come in during the year, which is
extremely conservative.
Chairman Scurlock noted that actually there will be about
2.5 million just on wastewater, and Administrator Wright agreed
that this could be shown ar1d it would be a realistic amount;
29
M M M
however, he pointed out that we will see expenditures at the same
time. Staff is just taking a very conservative approach, and any
massive new projects will be brought to the Commission at a later
date rather than speculating on them in the budget. He
emphasized that we are trying to offset our capital expansion and
handle 80% of it through impact fees.
Commissioner Lyons raised the question as to why we should
adopt any budget at all as this is similar to the Sheriff's
confiscated funds in that there is a very limited place where the
monies can be used.
Administrator Wright noted that it is really unanticipated
monies, and Chairman Scurlock felt that what we actually are
doing in the Impact Fees is anticipating and planning for the
normal planned growth of our system and not special projects. We
have no way of knowing when special projects may arise and how
fast they will come in.
Commissioner Bird noted that in all of our other budgets the
cash carry forward is an accurate figures; yet in this -.one, we
don't show one and he did not understand why.
Administrator Wright agreed that we do have $1,071,000 cash
carry forward, and Commissioner Bird stated that if we have it on
hand, let's show it. Why not?
Administrator Wright directed OMB Director Barton to show
the one million, or whatever is on hand, in the budget.
The OMB Director again pointed out that there is a differ-
ence between how you anticipate and budget for enterprise funds
and every other fund. There is a different set of standards you
adopt their budgets by.
Question continued as to where the one million actually
shows up under the new set of standards.
Financial Administrator Nason explained that an enterprise
is considered "non -year" money; consequently the cash carry
forward is not considered an item. If you look at it that way,
it is very much like looking at the General Fund and only looking
30
SEP 12 1984 BOOK 8 Fn,,F 3l9
SEP 12 1954
BOOK p,;.� 390
at the annual appropriations - that's why you don't reflect it;
you have to go to the balance sheet to pick it up.
The Chairman asked if anyone present wished to be heard.
There were none.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bird, the Board unanimously
closed the public hearing on Impact Fees.
ON MOTION by Commissioner Bird, SECONDED
by Commissioner Lyons, the Board unanimously
approved a tentative budget'of $275,000 for
Impact Fees for the fiscal year 1984-85.
The Chairman opened the public hearing on the Fleet
Management budget.
OMB Director Barton reported that the proposed budget is
$924,415, including a negative figure of $19,548.
The Chairman asked if anyone present wished to be heard.
There were none.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bowman, the Board unanimously
closed the public hearing on Impact Fees.
Commissioner Bird inquired what we are doing with a $19,000
deficit, and Administrator Wright stated that this is just a
projection; it will come in balance. He explained that what you
have here is just pure estimate; we have just one department that
shows a deficit; and he did not know it was in here till this
afternoon. It will not come in as a negative amount; we will
have to bring down expenditures to match the revenue.
Commissioner Wodtke stated that he would not approve a cash
31
i
carry forward of a minus and wished it clarified that this
deficit will be changed to an expense; in other words, the
$943,963 expense item on Vehicle Maintenance will be changed to
read $924,415. The Administrator and Budget Director concurred.
Commissioner Wodtke then asked how are we going to operate
this budget in 1985 if we approve it without a cash carry
forward.
Administrator Wright stated that this department has run at
a negative amount since we have had it; this will be the first
year it breaks even. Director Barton confirmed that the Board
has never up front funded Fleet Management for their cash flow.
ON MOTION by Commissioner Bird, SECONDED by
Commissioner Lyons, the Board unanimously
approved a tentative balanced budget of $924,415
for Fleet Management for fiscal year 1984-85.
The Chairman opened the public hearing on the Building
Department budget.
OMB Director Barton announced that this is the joint County/
City operation of building inspection, building plans review,
etc., It is an enterprise account based on user fees paid, and
the proposed budget is $491,558.
The Chairman asked if anyone present wished to be heard.
There were none.
ON MOTION by Commissioner Lyons, SECONDED
by Commissioner Bowman, the Board unanimously
closed the public hearing.
MOTION WAS MADE by Commissioner Lyons, SECONDED
by Commissioner Bowman, to approve a tentative
budget of $491,558 for the Building Department
for fiscal year 1984-85.
32
SEP 12 1984 Boa 58 PnE,321
SEP 12 1984 BOOK 5$ PAN. �322
Commissioner Wodtke realized this is an enterprise account,
but wished to know how much we are going to carry forward that we
don't show.
Director Barton stated that it is about $51,000, and the
reason it is not shown is the "GAAP" accounting, which is making
it confusing for everyone this year. This information is
available and can be shown to the general public; it is in the
audit every year.
THE CHAIRMAN CALLED FOR THE QUESTION.
It was voted on and carried unanimously.
There being no further business, on Motion duly made,
seconded and carried, the meeting adjourned at 8:40 o'clock P.M.
ATTEST:
Clerk
33
/ L
Chairman