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HomeMy WebLinkAbout09/17/2015 (3) BOARD OF COUNTY COMMISSIONERS j 1 INDIAN RIVER COUNTY, FLORIDA BOG AGENDA Zy 2015/2016 FINAL BUDGET HEARING ✓` `CTHURSDAY, SEPTEMBER 17, 2015 - 5:01 P.M. �LOR1�� County Commission Chamber Indian River County Administration Complex 180127 1h Street, Building A Vero Beach, FL 32960 www.ircgov.com COUNTY COMMISSIONERS Wesley S. Davis, Chairman District 1 Joseph A. Baird, County Administrator Bob Solari, Vice Chairman District 5 Dylan Reingold, County Attorney Joseph E. Flescher District 2 Jeffrey R. Smith, Clerk of the Circuit Peter D. O'Bryan District 4 Court and Comptroller Tim Zorc District 3 �f II 1. CALL TO ORDER 5:01 P.M. 2. INVOCATION Jeffrey R. Smith, Clerk of the Circuit Court and Comptroller 3. PLEDGE OF ALLEGIANCE Commissioner Joseph E. Flescher 4. BUDGET OVERVIEW BY COUNTY ADMINISTRATOR, JOSEPH A. BAIRD 5. AD VALOREM FUNDS A. Ad Valorem Millage and Ad Valorem Budget (Read each fund separately and make motion for each fund after public input). General Fund (Pages 17-19) Proposed millage is 3.3602 and is 6.5% above rollback rate of 3.1548. The proposed budget is $77,523,210. • Open for public comments. • Consider any proposed changes to budget. • Make a motion to approve millage rate and adopt millage resolution. • Make a motion to approve dollar amount and adopt budget resolution. Page 1 of 5 M.S.T.U. (Pages 23-24) Proposed millage is 1.0733 and is 5.7% above rollback rate of 1.0158. The proposed budget is $26,624,870. • Open for public comments. • Consider any proposed changes to budget. • Make a motion to approve millage rate and adopt millage resolution. • Make a motion to approve dollar amount and adopt budget resolution. Transportation Fund - (No Millage) (Page 27) Proposed budget is $14,310,369. • Open for public comments. • Consider any proposed changes to budget. • Make a motion to approve dollar amount and adopt budget resolution. I Emergency Services District (Page 31) Proposed millage is 2.2551 and is 20.6% above rollback rate of 1.8702. The proposed budget is $32,183,194. • Open for public comments. • Consider any proposed changes to budget. • Make a motion to approve millage rate and adopt millage resolution. • Make a motion to approve dollar amount and adopt budget resolution. Land Acquisition Bonds—2004 Referendum (Page 35) Proposed millage is 0.3315 (rollback rate does not apply) and proposed budget amount is $4,537,636. • Open for public comments. • Consider any proposed changes to budget. • Make a motion to approve millage rate and adopt millage resolution. • Make a motion to approve dollar amount and adopt budget resolution. Aggregate Proposed millage is 5.8001 and is 10.5% above rollback rate of 5.2510. Page 2 of 5 I 6. INDIAN RIVER COUNTY BOARD OF COUNTY COMMISSIONERS SITTING AS SOLID WASTE DISPOSAL DISTRICT BOARD Solid Waste Disposal District Budget on-Ad Valorem Special District) (Page 39) A. Announce 2015/2016 Proposed Charge and Budget. 1. $64.13 per Residential Waste Generation Unit ($102.61/House) (28.36% increase from current year) $35.55 per Commercial Waste Generation Unit (4.41% increase from current year) Readiness-to-Use Fee $19.96 (3.05% increase from current year) j Landfill Ash Product Disposal Fee $19.31 per ton (1.31% increase from current year) 2. $13,137,435 Budget B. Receive comments from the Public. C. Consider any Proposed Amendments. D. Make a motion to adopt a resolution to approve non-ad valorem Residential and Commercial Waste Generation Unit Charge, Readiness-to-Use Fee and Landfill Ash Product Disposal Fee. E. Make a motion to adopt budget resolution. Page 3 of 5 7. ADOPTION OF NON-AD VALOREM ASSESSMENT CHARGES (Pages 40-44) A. Announce 2015/2016 proposed charge for each Non-Ad Valorem Assessment District. M.S.B.U. Charge Per Parcel Acre/Lot 1. Vero Lake Estates M.S.B.U. $50.00 2. East Gifford Stormwater M.S.B.U. $10.00 3. Oceanside Street Paving M.S.B.U. $415.00 Street Lighting Districts 4.. Gifford $25.00 5. Laurelwood $30.00 6. Rockridge $8.00 7. Vero Highlands $33.00 8. Porpoise Point $11.00 9. Laurel Court $27.00 10. Tierra Linda $21.00 11. Vero Shores $19.00 12. Ixora Park $17.00 13. Royal Poinciana $32.00 14. Roseland Road $1.00 15. Whispering Pines $16.00 16. Moorings $10.00 17. Walker's Glen $22.00 18. Glendale Lakes $40.00 19. Floralton Beach $50.00 20. West Wabasso $21.00 21. Oceanside $57.001' 22. Oslo Park $25.471' These districts charge on a per lot basis. All others are on a per parcel/acre basis. B. Receive comments from the Public. C. Consider any Proposed Amendments and Calculate Revised Charge. D. Make a motion to adopt a resolution to approve the Non-Ad Valorem Assessment charges. Page 4 of 5 i 8. APPROVE NON-AD VALOREM DOLLAR BUDGETS A. Announce 2015/2016 Proposed Budget 1. Special Revenue Funds $20,869,607 2. Other Debt Service Fund $988,000 3. Capital Projects $18,590,679 4. Enterprise Funds $45,098,027 Pages 47-50 FInternal Service Funds $26,136,881 Pages 51-54 B. Receive comments from the Public. C. Consider any Proposed Amendments. D. Make a motion to adopt budget resolution. 10. ADJOURN Except for those matters specifically exempted under the State Statute and Local Ordinance, the Board shall provide an opportunity for public comment prior to the undertaking by the Board of any action on the agenda. Public comment shall also be heard on any proposition which the Board is to take action which was either not on the Board agenda or distributed to the public prior to the commencement of the meeting. Anyone who may wish to appeal any decision which may be made at this meeting will need to ensure that a verbatim record i of the proceedings is made which includes the testimony and evidence upon which the appeal will be based. Anyone who needs a special accommodation for this meeting may contact the County's Americans with Disabilities Act (ADA) Coordinator at (772) 226-1223 at least 48 hours in advance of meeting. Anyone who needs special accommodation with a hearing aid for this meeting may contact the Board of County Commission Office at 772-226-1490 at least 20 hours in advance of the meeting. Page 5 of 5 201512016 FINAL BUDGET HEARING SEPTEMBER 179 2015 1 59* 01 P.M. P gtveg c z s ;FCORI9P BUDGETAD AND COMPARISON B Y FUND TABLE OF CONTENTS Budget Ad and Comparison By Fund — Summary of Budget Revisions from Workshop and Preliminary Hearing ............. 9 - 10 TaxingDistrict Summary .............................................................................................. 13 GeneralFund ......................................................................................................... 17 - 19 Municipal Service Taxing Unit (M.S.T.U.) .......................................................... 23 - 24 TransportationFund ...................................................................................................... 27 EmergencyServices District ......................................................................................... 31 Land Acquisition Bond—2004 Referendum ................................................................ 35 Non-Ad Valorem Solid Waste Disposal District(S.W.D.D.) .......................................................... 39 East Gifford Stormwater Watershed M.S.B.0. ................................................... 40 OceansideStreet Paving ..........................................................................................40 VeroLake Estates M.S.B.0. ............................................................................... 41 Streetlighting Districts ................................................................................ 42 - 44 Enterprise and Internal Service Funds: f Golf Course47 ......................................................................................................... BuildingDepartment ........................................................................................... 48 UtilityServices .................................................................................................... 49 UtilityImpact Fee ............................................................................................... 50 FleetManagement ............................................................................................... 51 Self-Insurance ..................................................................................................... 52 Employee Health Insurance ................................................................................ 53 Information Technology ..................................................................................... 54 BUDGET SUMMARY INDIAN RIVER COUNTY BOARD OF COUNTY COMMISSIONERS-FISCAL YEAR 2015/16 THE PROPOSED OPERATING BUDGET EXPENDITURES OF INDIAN RIVER COUNTY ARE 7.5%MORE THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES. SOLID OTHER OTHER MUNICIPAL TRANS- EMERGENCY 2004 LAND WASTE SPECIAL DEBT INTERNAL GENERAL SERVICE PORTATION SERVICES ACQUISITION DISPOSAL REVENUE SERVICE CAPITAL ENTERPRISE SERVICE FUND TAXING UNIT FUND DISTRICT BONDS DISTRICT FUNDS FUND PROJECTS FUNDS FUNDS TOTAL Millage Per$1,000 3.3602 1.0733 2.2551 0.3315 ESTIMATED REVENUES: Federal Sources 40,000 0 0 0 0 0 3,180,990 0 0 0 0 3,220,990 State Sources 6,160,625 6,095,375 2,606,330 47,500 0 0 1,539,135 500,000 125,000 0 0 17,073,965 Local Sources 5,570,032 11,321,069 752,500 5,565,817 5,000 1,570,506 8,685,394 540,000 15,022,976 62,000 190,000 49,285,294 Ad Valorem Taxes 48,209,899 8,505,209 0 26,500,071 4,755,669 0 0 0 0 0 0 87,970,848 Non-Ad Valorem Assessments 0 0 0 0 D 11,618,232 530,579 0 0 0 0 12,148,811 User Fees 0 0 0 0 0 0 0 0 0 36,461,000 23,897,386 60,358,386 Sub-Total 59,980,556 25,921,653 3,358,830 32,113,388 4,760,669 13,188,738 13,936,098 1,040,000 15,147,976 36,523,000 24,087,386 230,058,294 Less 5%per F S.129.01(2)(b) (2,999,028) (1,296,083) (154,191) (1,605,669) (238,033) (659,437) (468,708) (52,000) (751,149) (1,826,150) (229,750) (10,260,198) Net 56,981,528 24,625,570 3,204,639 30,507,719 4,522,636 12,529,301 13,467,390 988,000 14,396,827 34,696,850 23,857,636 219,778,096 Interfund Transfers 15,731,837 0 9,199,769 0 0 0 123,947 0 125,000 82,667 63,676 25,326,896 Cash Forward-October 1,2015 4,809,845 1,999,300 1,905,961 1,675,475 15,000 608,134 7,278,270 0 4,068,852 10,318,510 2,215,569 34,894,916 TOTAL ESTIMATED REVENUES AND BALANCES 77,523,210 26,624,870 14,310,369 32,183,194 4,537,636 13,137,435 20,869,607 988,000 18,590,679 45,098,027 26,136,861 279,999,908 EXPENDITURES/EXPENSES: General Government 15,195,170 1,192,720 286,692 494,569 4,495,587 207,467 935,788 988,000 789,129 0 0 24,585,142 Public Safety 44,212,948 428,976 0 30,711,290 0 0 928,900 0 880,000 2,414,132 0 79,576,246 Physical Environment 182,822 115,322 599,831 0 0 12,911,768 95,000 0 1,491,079 38,705,666 0 54,101,488 Transportation 750,000 339,867 12,389,058 0 0 0 11,290,668 0 7,973,873 0 0 32,743,466 Economic Environment 411,520 0 0 0 0 0 0 0 0 0 0 411,520 Human Services 3,937,003 0 0 0 0 0 3,519,573 0 0 0 0 7,456,576 Internal Services 0 0 0 0 0 0 0 0 0 0 26,101,222 26,101,222 Culture/Recreation 5,518,917 3,506,531 0 0 0 0 3,136,119 0 4,720,000 2,706,642 0 19,588,209 Court Related Costs 195,168 0 0 0 0 0 688,550 0 0 0 0 883,718 Interfund Transfers 4,624,511 20,469,718 107,667 0 0 0 0 0 125,000 0 0 25,326,896 TOTAL EXPENDITURES/EXPENSES 75,028,059 26,053,134 13,383,248 31,205,859 4,495,587 13,119,255 20,594,598 988,000 15,979,081 43,826,440 26,101,222 270,774,483 Reserve for Contingencies 762,207 293,055 327,121 802,507 0 18,180 32,107 0 0 242,256 35,659 2,513,092 Cash Forward-September 30,2016 1,732,944 278,681 600,000 174,828 42,049 0 242,902 0 2,611,598 1,029,331 0 6,712,333 TOTAL APPROPRIATED EXPENDITURES AND RESERVES 77,523,210 26,624,870 14,310,369 32,183,194 4,537,636 13,137,435 20,869,607 988,000 18,590,679 45,098,027 26,136,881 279,999,908 THE TENTATIVE,ADOPTED,AND/OR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE REFERENCED TAXING AUTHORITY AS A PUBLIC RECORD. NOTICE OF PROPOSED TAX INCREASE The Indian River County Board of County Commissioners has tentatively adopted a measure to increase its property tax levy. Last year's property tax levy: A. Initially proposed tax levy.......$ 74,571,773 !! B. Tess tax reductions due to Value Adjustment Board and other assessment changes...................$ 256,725 C.. Actual property tax levy............$ 74,315,048 This year's proposed tax levy..............$ 83,214,783 All concerned citizens are invited to attend a public hearing on the tax increase to be held on Thursday, September 17, 2015 at 5:01 p.m. at County Commission Chambers 1801 27th Street Vero Beach, Florida 32960. I. A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing. �I 4 I Proposed Budget Comparison by Fund Fiscal Year 2014/15 and 2015/16 Fund Number and Description FY 2014/15 FY 2015/16 FY 2015/16 Increase %Increase Budget @ Department Proposed Budget (Decrease) (Decrease) 3/31/15 Requests Ad V�ai '."Fu"n1'�s':"- forem. 001 General Fund $76,090,631 $77,900,019 $77,523,210 $1,432,579 1.88% 004 Municipal Service Taxing Unit Fund 25,992,345 26..932,887 26,624,870 632,525 2.43% Ill Transportation Fund 14,778,669 16,668,163 14,310,369 (468,300) (3.17)% 114 Emergency Services District 31,810,466 34,702,701 32,183,194 372,728 1.17% 245 2004 Land Acquisition Bonds 4,750,529 4,533,430 4,537,636 (212,893) (4.48)% Total-Ad Valorem Taxing 3,422,640 $160,737,200 $155,179,279 $1,756,639 1.14 % o Wb's e.DNJ.6kd1."Distr1et -lm - (1) 411 Solid Waste Disposal District $11,685,228 $12,757,300 $13,137,435 $1,452,207 12.43% av .,yn.s P 102 New Traffic Improvement Fees 10,837,000 6,027,000 6,027,000 (4,810,000) (44.38)% 103 Additional Impact Fees 5,175,707 319,577 1,460,250 (3,715,457) (71.79)% 106 Court Facilities Fund 24,742 0 0 (24,742) (100.00)% 108 Section 8/Rental Assistance 2,155,952 2,468,024 2,118,305 (37,647) (1.75)% 109 Secondary Road Construction 9,067,558 4,441,007 4,440,810 (4,626,748) {51.03)% 112 Special Law Enforcement 11,221 11,221 0 (11,221) .(100.00)% 117 Tree Ordinance Fines 50,000 50,000 50,000 0 000% 119 Tourist Development Fund 795,978 795,978 808,990 13,012 1.63% 120 911 Surcharge 809,763 883,178 832,025 22,262 2.75% 121 Drug Abuse Fund 62,616 62,616 0 (62,616) (10000)% 123 IRCLHAP/SHIP 660,240 663,557 695,135 34,895 5.29 % 124 Metro Plan Organization 945,564 2,000,049 715,332 (230,232) (24.35)% 126 Multi-jurisdiction Law Enforcement 13,574 13,574 0 (13,574) (100.00)% 127 Native Uplands Acquisition 55,000 55,000 55,000 0 0.00% 128 Beach Restoration 6,426,256 1,317,684 1,317,367 (5,108,889) (79.50)% 129 Neighborhood Stabilization Plan 1,721 0 0 (1,721) (100.00)% 130 Neighborhood Stabilization 3 Plan 26,780 26,780 0 (26,780) (100.00)% 133 Florida Boating Improvement Prog. 571,376 170,001 64,000 (507,376) (88.80)% 134 Library Bequest Fund 44,830 0 0 (44,830) (100.00)% 135 Disabled Access Programs 20,000 20,000 20,000 0 000% 136 Intergovernmental Grants 727,071 727,071 663,957 (631114) (8.68)% 137 Traffic Education Program 7,776 7,776 38,350 30,574 393.18% 140 Court Facility Surcharge Fund 659,799 '154,408 148,524 (511,275) (7749)% 141 Additional Court Costs 101,086 114,004 115,340 14,254 1410 % 142 Court Technology Fund 432,306 452,686 452,686 20,380 471 % 145 Land Acquisition Series 2006 131,937 40,000 40,000 (91,937) (69.68)% 171 E.Gifford Stormwater M.S.B.U. 19,943 60 940 (19,003) (95.29)% 179 Oceanside Streetlighting 0 0 2,274 2,274 N/A 179 Oceanside Street Paving- 0 0 14,193 14,193 N/A 180 Oslo Park Streetlighting 0 0 40,408 40,408 N/A 181 Gifford Streetlighting 77,496 77,496 77.456 (40) (005)% 182 Laurelwood Streetlighting 7,298 7,298 7,463 165 2.26 % 183 Rockridge Streetlighting 3,635 3,635 3,627 (8), (0.22)% 2015/16 Budget Proposed Budget Comparison by Fund Fiscal Year 2014/15 and 2015/16 ;I FY 2014/15 FY 2015/16 FY 2015/16 Increase %Increase Fund Number and Description Budget @ Department 3/31/15 Requests Proposed Budget (Decrease) (Decrease) Secia/Fteveriue"Funds; continued: - 184 Vero Highlands Streetlighting $78,815 $78,815 $78,815 $0 0.00% 186 Porpoise Point Streetlighting 613 613 613 0 0.00% 187 Single Streetlights 2,330 2,330 2,330 0 0.00% 188 Laurel Court Streetlighting 1,124 1,124 1,123 (1) (0.09)% 189 Tierra Linda Streetlighting 2,566 2,566 2,571 5 019% 190 Vero Shores Streetlighting 6,208 6,208 6,204 (4) (0.06)% 191 Ixora/Eastview Streetlighting 6,795 6,795 6,790 (5) (0.07)% 192 Royal Poinciana Streetlighting 15,209 15,209 15,200 (9) (0.06)% 193 Roseland Streetlighting 3,178 3,178 3,167 (11) (0.35)% 194 Whispering Pines Streetlighting 1,622 1,622 1,621 (1) (0.06)% 195 Moorings Streetlighting 18,896 18,896 18,878 (18) (010)% 196 Walker's Glen Streetlighting 2,085 2,085 2,084 (1) (0.05)% 197 Glendale Lakes Streetlighting 3,926 3,926 3,926 0 0.00% 198 Floralton Beach Streetlighting 2,574 2,574 2,574 0 0.00% 199 West Wabasso Streetlighting 7,986 7,986 7,979 (7) (0.09)% 185 Vero Lake Estates M.S.B U 930,642 930,642 506,300 (424,342) (45.60)% Total-Special Revenue Funds: $41,008,794 $21,994,249 $20,869,607 ($20,139,187) (49.11)% I Other.`DetifiService Funds:. ; . i 204 Dodger Bonds $923,400 $923,400 $988,000 $64,600 700% " Ca ital•Pro ectFunds: . . -. 308 Dodgertown Capital Reserve Fund $378,248 $125,000 $250,000 ($128,248) (33.91)% 315 Optional One Cent Sales Tax 38,995,609 11,260,112 18,340,679 (20,654,930) (52.97)% Total-Capital Project Funds: $39,373,857 $11,385,112 $18,5901679 ($20,783,178) (52.78)% Enter"r_ise Furds:• ' (1) 418 Golf Course $2,809,279 $2,753,071 $2,781,600 ($27,679) (099)% (1) 441 County Building Department 2,135,619 2,452,871 2,447,555 311,936 14.61 % (1) 471 Utilities 37,756,094 38,827,904 38,897,022 1,140,928 3.02% (1) 472 Utilities-Impact Fee 971,850 971,850 971,850 0 0.00% Total-Enterprise Funds: $43,672,842 $45,005,696 $45,098,027 $1,425,185 3.26 % Inferna4-6r, ce'Fundsc. (1) 501 Fleet Management $3,955,718 $4,003,232 $3,654,973 ($300,745) (760)% (1) 502 Self-Insurance 4,532,730 4,547,857 4,547,727 14,997 033% (1) 504 Employee Health Insurance 14,458,414 14,461,724 16,601,454 2,143,040 14.82% (1) 505 GIS/Information Technology 1,407,101 1,303,758 1,332,727 (74,374) (5.29)% Total-Internal Service Funds: $24,353,963 $24,316,571 $26,136,881 $1,782,918 7.32% Total-All Funds: $314,440,724 $277,119,528 $279,999,908 ($34,440,816) (10.95)% (1)Enterprise and Internal Service funds are net of capital in accordance with Generally Accepted Accounting Principles(GAAP). 6 2015/16 Budget .4�IMMAR I' OF BUDGETREJISION.S FROM WORKSHOP BOARD OF COUNTY COMMISSIONERS ��CO �1OR14�' September 4, 2015 Board of County Commissioners Indian River County 1801 27"' Street Vero Beach, FL 32960 Dear Commissioners: This letter updates the Budget Message with respect to budgetary changes occurring during the July workshops. Listed are the budget changes: General Fund 001-118 IRC Soil & Water Conservation—add additional funds for dues, etc. $1,310 001-212 Ag Extension- add additional position $20,056 001-110 211 Crisis Hotline- additional funds $3,000 Emergency Services 114-120 Fire Rescue-add additional mechanic position $46,353 After the budget hearings the following events occurred: General Fund 001-110 On July 20, 2015, the Office of Management& Budget received a funding increase notice from the Department of Juvenile Justice $78,640 001-500 Property Appraiser- DOR decreased budget ($74,380) The General Fund budget will remain the same, with these changes being funded out of Reserve for Contingency in the amount of$39,433. The Emergency Services budget will also remain the same, with-the additional position being funded out of Reserve for Contingency in the amount of$46,353. ,I 9 i Board of County Commissioners September 10, 2015 On July 14, 2015, the Board of County Commissioners adopted an ordinance establishing the following Municipal Service Benefit Unit(M.S.B.U.'s.) Oceanside Replat Street Paving M.S.B.U. Total FY 15/16 Budget $14,193 Oceanside Replat Street Lighting M.S.B.U. Total FY 15/16 Budget $ 2,274 On August 18, 2015, the Board of County Commissioners adopted an ordinance establishing: Oslo Park Area Street Lighting M.S.B.U. Total FY 15/16 Budget$40,408 The changes above will increase the total budget by $56,875, resulting in a total FY 2015/16 budget of$279,999,908. Respectfully submitted, V se A. Baird County Administrator I� OFFICE OF THE COUNTY ADMINISTRATOR INDIAN RIVER COUNTY 1801 27th Street, Vero Beach, F1 32960-3388 PHONE: 772-226-1408 - FAX: 772-978-1822 10 TAXING DISTRICT SUMMARY it INDIAN RIVER COUNTY 2015/2016 TAXING DISTRICT SUMMARY Ad Valorem Summary 2014/2015 2015/2016 2015/2016 %Above or Ad Valorem Taxing Districts Millage Rollback Millage Proposed Millage Below Rollback General Fund 33375 31548 33602 651 % M S T U 1 0733 1 0158 1 0733 566 % Emergency Services District 1 9799 1 8702 2.2551 2058 % Aggregate Millage 55477 5.2510 58001 10.46 % Ad Valorem Tax-Voted G O Land Acquisition-2004 03694 N/A 03315 N/A Streetlighting District Assessments 2014/2015 2015/2016 Increase % Increase Per Parcel/ Per Parcel/ Decrease (Decrease) Streetlighting Districts Acre/Lot Charge Acre/Lot Charge Gifford $25 00 $2500 $000 000 % Laurelwood $3000 $3000 $000 000 % Rockridge $800 $800 $0.00 000 % 1 Vero Highlands $3300 $3300 $000 000 % Porpoise Point $11 00 $11 00 $000 000 % Laurel Court $2700 $2700 $000 000 % Tierra Linda $21 00 $21 00 $000 000 % Vero Shores $1900 $1900 $000 0.00 % Ixora Park $17 00 $1700 $000 000 Royal Poinciana $32.00 $32.00 $000 000 % Roseland Road $1 00 $1 00 $000 000 % Whispering Pines $1600 $1600 $000 000 % Ij Moorings $10 00 $10 00 ° _ $0 00 0 00 /o Walker's Glen $22.00 $2200 $000 000 % Glendale Lakes $40 00 $4000 $000 000 Floralton Beach $5000 $5000 $000 000 % West Wabasso $21 00 $21 00 $000 000 % Oceanside* $000 $5700 $5700 n/a Oslo Park* $000 $2547 $2547 n/a Other M.S.B.U.'s Vero Lake Estates M.S B U $5000 $5000 $000 000% E.Gifford Stormwater M S B U $1000 $1000 $000 000% Oceanside Street Paving M S B U.* $000 $41500 $41500 n/a *Per lot charge Solid Waste Disposal District 2014/2015 2015/2016 Waste Waste Increase % Increase Proposed Assessment Rates Generation Unit(1) Generation Unit(Z) (Decrease) (Decrease) Residential $4996 $6413 $14 17 2836 % Commercial $3405 $3555 $1 50 441 % Landfill Ash Product Disposal Fee(3) $1906 $1931 $0.25 1 31 % Readiness-to-use Fee $1937 $1996 $059 305 % (1) Equivalent Residential Unit Charge $79.94 in 2014/2015 (2) Proposed Equiv Residential Unit Charge $102.61 in 2015/2016 (3)Landfill Ash/Dewatered sludge product disposal fee$19.31 per ton Waste Generation Unit=One Ton of Waste Annually 13 GENERAL FUND GENERAL FUND EXPENSE ESTIMATE FOR 2015/2016 FUND 001 PROPOSED BUDGET AS OF SEPTEMBER 4, 2015 BUDGET 2015/2016 COUNTY ACCT AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE # ACCOUNT NAME 3/31/2015 REQUEST RECOMMENDED (DECREASE) (DECREASE) BOARD OF COUNTY COMMISSIONERS I 101 BCC OPERATIONS _-, _ $942,423 $947,991 $947,907 $5,484 0.6% _-102 COUNTYATTORNEY _ _ _ 736,015 730,052 103 GEOGRAPHIC INFORMATION_SYSTEM TRANSFER v - 35,266-_ 38,163 - 38,163 2,897 8.2% 107 COMMUNICATION/EMER.SERVICE _ _485,917 485,917 485,917 0 0.0% 109 MAIN LIBRARY 2,067,501 2,173,677 2,171,427 103,926 5.0% 112 NORTH COUNTY LIBRARY 1,197,807 1,007,364 969,291 (228,516) (19.1)% 113 BRACKETT LIBRARY 241,761 257,982 242,949 1,188 0.5% 118 IR SOILIWATER CONSERVATION 42,150 42,315 43,610 1,460 3.5% 1.19 LAW LIBRARY __ 107,517 74,767 73,350 (34,167) (31.8)% _201 ADMINISTRATOR-OPERATIONS 476,457 475,359 475,134 (1,3233 (0.3)% 202 GENERAL SERVICES - - 120.907 124,215 124,162 3,255 2.7 203 HUMAN RESOURCES -_ _ 385,113 -_ 484,387 390,825 5,712 1.5% 204 PLANNING&DEVELOPMENT 6,000 0 _ 0 (6,000) (100.0)% 206 VETERANS SERVICES _ 242,877 248,100 248,075 5,198 _ 2.1% 208 EMERGENCY MANAGEMENT 527,588 413,404 412,819 (114,769) 21.8 _210 PARKS _ _ 1,919,601 _ 2,270,734 2,033,065 _ 113,464 5.9% 211 HUMAN SERVICES - 279,032 280,567 280,557 1,525 0.5% 212 AG EXTENSION -_-` v 115,769 148;996 139,212 23,443 20.2% 216_PURCHASING _ 146,854 152,027 _ 150,886 4,032 .7 220 FACILITIES MANAGEMENT - 3,274,137 _ 3,494,769 3,067,142 (206,995) ___@.3)%2It 229_ OFFICE OF MANAGEMENT AND BUDGET 326,442 321,894 319,766 (6,676) 237 FPL GRANT EXPENDITURES 146,266 102,485 101,975 (44,291) (30.3)% 238_ EMERGENCY BASE GRANT _- 105,806 -_ 76,243 76,233 (29,573) __ 28.0 241 COMPUTER SERVICES TRANSFER _ 246,006 274,240 274,128 28,122 114% 246_ INSURANCE PREMIUMS _ 283,218 283,218 283,218 _ _0 0.0 250 COUNTY ANIMAL CONTROL -_ 500,476 - 528,803 498,803 1,673- (0.3)% 251 MAILROOM/SWITCHBOARD, 302,831 323,341 307,402 4,571 1.5% SUB-TOTAL $15,261,737 $15,761,010 $14,885,170 ($376,567) (2.5)% CONSTITUTIONAL OFFICERS _300 CLERK OF CIRCUIT COURT _ $970,779 _$921,370 _ _ $921,370 $49,409 400 TAX COLLECTOR V _ 1,265,104 _- 1,265,104 �- 1,265,104_ 0 0.0% -_500 PROPERTY APPRAISER 2,627,782 - -2,627,782 J _ 2,769,794- 142,012 5.4% 600 SHERIFF - - -` 40,277,851 41,906,4601 41,906,460 1,628,609 4.0% 700 SUPERVISOR OF ELECTIONS _ _ 11076,490 1,254,743 1,254,743 178,25316.6%__ 114 VALUE ADJUSTMENT BOARD - 86,060 - - _84,560 _ 68,450 -(17,610 _(20.5L/o SHERIFF-SCAAP GRANT_ - - _ - 50,88_5_ 0 _ __0 50,885) (100.01% 600 SHERIFF-ELECTRIC 900,000 900,000 900,000 0 0.0% SUB-TOTAL $47,254,951 $48,960,019 $49,085,921 $1,830,970 3.9 STATE AGENCIES 106 NEW HORIZONS - $278,754 $281,541 $281,541 $2,787 10% _106 STATE HEALTH DEPARTMENT 534,521 _ 585,271 561',247 _ 26,726 5.0% _ 110 TREASURE COAST REG.PLAN.COUNCIL 58,163 58,163_ 60,611 2,448 4.2 _110 DEPT.OF JUVENILE JUSTICE_ _- 323,095 405,589 484,229 161,134 49.9 111 MEDICAID --� 952,793_- 1,015,392 1,016,073 63,280 6.6% - 252 ENVIRONMENTAL CONTROL BOARD _ 7,033 7,033 7,033 0 0.0% 901 CIRCUIT COURT EXPENSES 13,142 _ 13,289 _ 13,289 147 11 % 901 GUARDIAN AD LITEM _ --- - 13,014 - 13,433 - 13,433 419 3.2% 903 VICTIM'S ASSISTANCE PROGRAM __ _ __ 66,823 66,823 _ 66,823 0 __ 00% 903_ STATE ATTORNEY_ _- -_ -_�- - 24,785 y- - 24,919_---_ 24,919 134 0.5% 904 PUBLIC DEFENDER _4,328 3,354 3,354 (974 22.5 907 MEDICAL EXAMINER -v 298,663 324,199 324,199 25,536 8.6 SUB-TOTAL $2,575,114 $2,799,006 $2,856,751 $281,637 10.9 ECONOMIC DEVELOPMENT 110 LOCAL JOBS GRANTS $13,667 $0 $0 ($13,667) (100.0)% _110 ECONOMIC DEVELOPMENT DIVISION _ 144,198 163,445 _ 163,445 19,247 13.3% 110 EDD-POSITIONING INITIATIVE -- - 38,000 �~ 0 0 (38,000) - (100.2)% SUB-TOTAL $195,865 $163,445 $163,445 ($32,420) (16.6)% i 17 I 2015/16 budget 1 GENERAL FUND EXPENSE ESTIMATE FOR 2015/2016 FUND 001 PROPOSED BUDGET AS OF SEPTEMBER 4, 2015 BUDGET 2015/2016 COUNTY % ACCT AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE ## ACCOUNT NAME 3/31/2015 REQUEST RECOMMENDED (DECREASE) (DECREASE) CHILDREN'S SERVICES 128 CHILDREN'S SERVICES $623,890 $851,965 $851,965 $228,075 36.6% SUB-TOTAL $623,890 $851,965 $851,965 $228,075 36.6 % COMMUNITY REVEVELOPMENT AGENCIES 137 SEBASTIAN REDEVELOPMENT DISTRICT $137,615 $170,000 $159,869 $22,254 - 16.2% I� 137 FELLSMERE CRA 900 8,100 1,425 525 58.3 SUB-TOTAL $138,515 $178,100 $161,294 $22,779 16.4% NON-PROFIT ORGANIZATIONS 110 MENTAL HEALTH WALK-IN CLINIC $20,000 $30,000 _ $20,000 _ $0 0.0 110 HARVEST FOOD OUTREACH CENTER 4,000 35,000 6,000 2,000 50.0% 110 211 PALM BEACH/TREASURE COAST,INC. _ 7,000 10,000 10,000 3,000 42.9% 110 EARLY LEARNING COALITION 0 20,000 0 0 WA 110 CHILDREN'S HOME SOCIETY-TREAS.COAST DIV. 0 30,000 _ 0 0 N/A u110 HOLY APOSTLE CHURCH FEEDING OUTREACH 0 10,000 0 0 N/A SUB-TOTAL $31,000 $135,000 $36,000 $5,000 16.1% QUASI-NON-PROFIT ORGANIZATIONS 110 COMM.TRANSPORTATION COORDINATOR(SRA) $700,000_ $813,264 $750,000 $50,000 71 110 COMM TRANSPORTATION COORD.GRANTS(SRA) 2,152,409 _ 0 0 (2,152,409 (100.0)% 110 GIFFORD YOUTH CENTER 86,819 90,000 90,000 3,181 3.7 110 PROGRESSIVE CIVIC LEAGUE OF GIF_FORD 12,185 12,185 12,185 0 0.0 110 HUMANE SOCIETY OF VERO BEACH,FL 395,547 395,547 395,547 0 _ 0.0% 110 TREASURE COAST HOMELESS SERVICES COUNCIL 15,270 15,270 15,270 0 0.0% SUB-TOTAL $3,362,230 $1,326,266 $1,263,002 ($2,099,228) (62.4)% SUB-TOTAL EXPENSES $69,443,302 $70,174,811 $69,303,548 ($139,754) (0:2)% 199_ RESERVE FOR CONTINGENCY _ $198,975 __$792,854 $762,207 563,232 283.1% 102 LEGAL COSTS-ALL ABOARD FLORIDA - 616,000 1,100,000 _1,100,000 - 484.000___^78.6% 199 TRANSFER OUT_TRANSPORTATION 3,943,659 _ 3,943,659 _- 4,461_,888 - - 518,229 13.1 % _ 199 TRANSFER OUT-DODGERTOWN RENOVATIONS 0 0 _ 0 _N/A 199_ TRANSFER OUT-BEACH RESTORATION - 118,235 118,235 _ 123,947 5,712_ - 4.8 199 -TRANSFER OUT-EMPLOYEE HEALTH - T _ 37,516 37,516 - 38,676 -1,160 -R 3.1 % 199 CASH FORWARD-SEPTEMBER 30 1,732,944 1,732,944 1,732,944 0 0.0% SUB-TOTAL $6,647,329 $7,725,208 $8,219,662 $1,572,333 23.7% TOTAL EXPENSES $76,090,631 $77,900,019 $77,523,210 $1,432,579 1.9 % 2015/16 PROPOSED MILLAGE 3.3602 2014/15 MILLAGE 3.3375 2010/11 MILLAGE 3.0892 2013/14 MILLAGE 3.2620 2009/10 MILLAGE 3.0892 2012/13 MILLAGE 30892 2008/09 MILLAGE 3.0689 2011/12 MILLAGE 3.0892 2007/08 MILLAGE 3.0202 i 1 18 2015/16 budget i GENERAL FUND REVENUE ESTIMATE FOR 2015/2016 FUND 001 PROPOSED BUDGET AS OF SEPTEMBER 4, 2015 BUDGET 2015/2016 COUNTY % ACCT. AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE # ACCOUNT NAME 3/31/2015 REQUEST RECOMMENDED DECREASE DECREASE 311-010 CURRENT AD VALOREM TAX $44,862,485 $46,208,360 $48,209,314 _ $3,346,829 7.5% 311-020 DELINQUENT AD VALOREM TAX 40,000 __ 40,000_ 40,000 _ 0 0.0 311-030 INTEREST TAX ROLL __- _ __ 2,500 _ 2,500 2,500 - 0 0.0% 329-030 DEVELOPER FEE _ _ _1,000 _- _ 0 0 (1,000)31,994 ( 1 (100.0)(100.0)% 331-200 PUBLIC SAFETY GRANTS - A31,994 - 0 _ 0 --.--_-- 331-207 DOJ SCARP GRANT 50,885 0 _^ 0 50,885) 100.0 331-231 EMERGENCY MGNT PERFORMANCE GRANT_ _ _76,617 0 0 (76,617_- (100.0 331•-410 FTA SEC 5307-SR RESOURCE ASSOC _ - 967,175 - 0 - _0 (967,175) 100.0% 331-423 SECTION 5311 GRANT - _ _ 71,943 _ 0 _ 0 1,943--100.0 331-424 SECTION 5339 GRANT 457,662 _ - 0 0 (457,662) 100.0 333-200 FED PAY-NOT TAXES-WILDLIFE 60,000 40,000 40,00020,000 (33.3 334-232 EMPA BASE GRANT 104,954 66,000 66,000_ (38,954) (37 1 LA 334-407 FDOT TRANSIT CORRIDOR GRANT 158,186 - _ 0 0 (158,186) (100.0 334-420 FDOT SERVICE DEVELOPMENT 278,317 0 _ 0 (278,317) (100.0)% 334-450 BLOCK GRANT 81,850_ 0_ __ 0 _--(81,850 -_100.0 334-710 STATE LIBRARY AID GENERAL - 119,180 105,000 _ 105,000 (14,180) (11.9)% 335-120 STATE REVENUE SHARE __ - 1,487,763 _ 1,515,000- 1,488,000 237 0.0% 335-130 INS.AGT.COUNTY LICENSE - 42,500 37,000 _ 37,000 (5,500) (12.9)% 335-150 ALCOHOLIC BEV LICENSES -`- -� 55,000 58,000 - 58,000 3,000 5.5% l 335-160 PARI MUTUEL REPLACEMENT 446,500 446,500_ 446,500 0 0.0% 335-180 HALF CENT SALES TAX _ -�_ 3,965,962 4,084,941 3,959,125 (6,837) (0.2)% 335-610 EM HEALTH FAC PPAN REV_- 1,000 1,000 1,000 0 0.0% 341-520 SHERIFF _- 459,826 0 491,527 31,701 _ 6.9% 347-290 OTHER PARK&REC.FEES _ -^-___ 27,500_ 30,000 30,000 2,500 9.1 % -347-291 EQUIPMENT RENTALS 3,000 3,000 3,000 0 0.0% 347-294 RENTALS-BUILDINGS - _ 123,161 130,442 -- 130,442_ 7,281 -- 5.9% 348-923 LAW LIBRARY _ 27,500 27,500 27,500 0_ 0.0% _348-939 COUNTY CIVIL COURT FACILITY _ -__ 48,000 48,000 _ - 48,000 0 0.0 349-002 VALUE ADJUSTMENT BOARD FEES -~ - _ _ 25,000 20,000 -_ 20,06-0-----__ 00) 20.0'/0 351-012 DOMESTIC VIOLENCE _ - - _ 6,000 7,000 �_ 7,000- _ 1,000 16.7'/0 351-700 RADIO COMMUNICATION(F.S.318.21(L0)) --_--�_ 120,000-- 140,000 140,000 -- _-20,000 -� 16.7% 352-010_FINES-MAIN LIBRARY __ 36,000 30,000 30,000_ 56,000) -- 16.7 352-011 FINES-NORTH COUNTY LIBRARY -' --- 22,000 -- --- 20,000 -- --- 20,000 354.0_02 ENVIRONMENTAL FINES _--- --- -------- - ------8,000 - --- 0 - -' -0 _354-004 ANIMAL CONTROL FINES -- -- 20,000 __ - 18,000 - _ 18,000 -_ (2,000)-- --��% 354-005 ANIMAL CONTROL TRAINING FINES '- 1,000 _ 500_ _ - 50_0 _ - (500) ----(LO0 354-011 ANIMAL IMPOUNDMENT FEES _ -___- - --8 0_00 -_8,000 --- _8,000-_ _ 0 _ 0.0 354-012 ANIMAL REDEMPTION PENALTY - - - - 7,000 ---- 6,000 - 6,000 ` -- (1,000L_ _ (14_3,x% _ -- ------ ---- --.. ----- _ ...._ -------.---- 354-016 ANIMAL BOARDING FEES___..___ 6,000 6,000 6,000 0 0.0 ------- -- ---- - -- - ---- - - ----- --------- ---- 354-019 RABIES PERMITS 500 500 ------ 500 0 0.0% 367-010 ANIMAL LICENSES - 105,000 -110,000 110,000 5,000 4.8% ----- - ----- - --- - ------ 362-010 RENTS AND ROYALTIES -- ----_ - - - 50,000 30,000 ---- 30,000 -20,00 ---(4p O /, 362-011 RADIO TOWER RENTS __ 180,000 180,000 _ 0----0.0% -364-041 SURPLUS SALES-FURNITURE&EQUIPMENT 5,000 5,000- 5,000-T_ 0 0.0'/0 _366-041' FPL DISASTER PREPAREDNESS_ 118,527 100,527__ 100,527 18,000L__Y _15.2% 366-090 OTHER CONTRIBUTIONS/DONATIONS _ _ 500 _ 0 0 (500) (100.0% 366-095 DONATIONS-MAIN LIBRARY _ ___ 20,582 - 0 0 _520,582) 100.0% 366-100 DONATIONS-N COUNTY LIBRARY BOOKS --_ 3,889 0 -T --0 __-___53,889) (100.0)1/ _369-900 OTHER MISC.REVENUE 10`177 -_ 10,000 _ _ 25,585 15,408 1514% _369-921 NON-RESIDENT FEES-MAIN LIBRARY__---- _ __- 2,000_- 1,000 - - 1,000_-- (1,000) % ,-(50.0 369-922 LOST CARD FEES-MAIN LIBRARY i_ 1,000 -- _ 750 _ 750 _ 250 __ 25.0 369-924 NON-RES.FEES-NORTH COUNTY LIBRARY_ - _ 2,000_ -_ 2,000 2,000 - 0 _ 0.0%- 369-934 BRACKETT LIBRARY-PUBLIC COPY FEES _---�_ 3,000 __ 3,000 --__3,000 0 0.0% 369-936 LIBRARY FINES-BRACKETT - - 5,500- ----4-,500 4,500 1,000 - 18.2)% _369-940 REIMBURSEMENTS_-__- - --- 10,000 _7_5,000 -_~ -_75,000_ 65,000 650.0 369-940 REIMBURSEMENTS-OPEB -_^ --- -- -_- 135,234 -_- _ 0 0 --5135,234 _,_+100.0 369-941 MISC.REVENUE-MAIN LIBRARY^- - 3,000- - 4,000-____--4,000-- _ 1,000 _ 33.3 369-942 MISC.REVENUE-NORTH COUNTY LIBRARY - __._.___10.000_ "- 10,000 10,000 0 0.0% 369-944 GIFFORD COMMUNITY CENTER-R&R --- - --� 4,500 -- 4,500 4,500 --0 0.0% -369-950 INTERDEPARTMENTAL REIMBURSEMENTS3,375,000 _ 3,375,000 3,475,000 _ 100,000 3.0 369-951 INTERDEPARTMENTAL CHARGES - - - 242,377 298,286 - 298,286 T 55,909 - 23.1 % 369-960 _FAIRGROUND FEES- - -- ---- - - - 110,000 --105,000 __105,000 _ 5,000) _^_____(4.5)% 381-020 TRANSFERS/M.S.T U.ILAW ENFORCEMENT _ 15,573,228 __ 16,272,619_ 15,731,837- _ 158,609 _ 1.0% 389-030 LESS 5%EST RECEIPTS -_- - -� 2,826,536 2,876,265 - - 2,999,028 - 6.1 �_-1_._._� �_...__(_ L._.___(172,492) .------ 389-040 CASH FORWARD-FUND ALL ABOARD FLORIDA _500,000 _ 1,100,000 __ 1,100,000 600,000 120.0% 389-040 CASH FORWARD OCTOBER 1 _ 4,017,693 3,634,845 3709845 (307,848) (77)% TOTAL REVENUES $76,090,631 $75,656,505 $77,523,210 $1,432,579 1.9 % 2015/16 PROPOSED MILLAGE 3.3602 2014/15 MILLAGE 3.3375 2010/11 MILLAGE 3.0892 2013/14 MILLAGE 3.2620 2009/10 MILLAGE 30892 2012/13 MILLAGE 30892 2008/09 MILLAGE 3.0689 2011/12 MILLAGE 30892 2007/08 MILLAGE 3.0202 19 2015/16 budget 20 r���cd�aL fres T TO MUNICIPAL SERVICE FUND EXPENSE ESTIMATE FOR 2015/2016 FUND 004 PROPOSED BUDGET AS OF SEPTEMBER 4, 2015 BUDGET 201512016 COUNTY % ACCT AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE # ACCOUNT NAME 3/31/2015 REQUEST RECOMMENDED (DECREASE) (DECREASE) 102 COUNTY ATTORNEY-FMPA'LITIGATION _ _ _ $0 _ _$171,500_ $50,00_0__ $50,000 N/A _104 NORTH COUNTY AQUATIC CENTER _828,1_01_ _787,901 __ 779,901 __(48,200) _�5_8F 105 GIFFORD AQUATIC CENTER _ _ _ 360,062 _ 402,7_11 ,_ 364,732 4,670 _ 1.3 108 _RECREATION -- 899,371 _ __955,132_ 922,684_ 23,313 _2.6 115 INTERGENERATIONAL FACILITY _0 _ 0 _ 150,000 150,000_ _ N/A 116_ OCEAN RESCUE _ _ _ _ _ 815,724 784,032 _779,450 __(36,274) 4_4)% II 161_ SHOOTING RANGE _ _ _ 404,509 _ 411,596_ 410,996 6,487 204 PLANNING AND DEVELOPMENT_ _ _ __210,669_ _ _ 216,169 __ 216,009 5,340 205 COUNTY PLANNING _ _994,569 846,789 846,711 (147,858 14 9)% 207 CODE ENFORCEMENT __ 339,040 432,404 428,976 89,936 _ 26.5 210_ PARKS __ 91,121 _ 102,733 98,768 7,647 8.4% 214 _ROADS AND BRIDGES 61,587 0 0 (61,587) _100.0% _ 23_4_ TELECOMMUNICATIONS__ _ 104,689 _197,328 115,322 10,633 _ 10.2% 400 TAX COLLECTOR 80,000 80,000 80,000 0 0.0% SUB-TOTAL EXPENSES $5,189,442 $5,388,295 $5,243,549 $54,107 1.0 _ 199 GENERAL AND ADMIN.EXPENSE $321,481 $347,649 $339,867 $18,386 5.7 199 TRANSFER OUT-TRANSPORTATION _ 4,629,513 4,629,513 4,737,881 108,368 2.3 199 TRANSFER OUT-G.F./LAW ENFORCEMENT _ _ 15,573,22_8 16,272,619 15,731,837 158,609 10% _ 199 RESERVE FOR CONTINGENCY __ 0 _294,811 _ 293,055 293,055 _ N/A 199 CASH FORWARD-SEPTEMBER 30 278,681 0 _ 278,681 0 0.0 TOTAL EXPENSES $25,992,345 $26,932,887 $26,624,870 $632,525 2.4 MUNICIPAL SERVICE FUND REVENUE ESTIMATE FOR 2015/2016 FUND 004 PROPOSED BUDGET AS OF SEPTEMBER 4, 2015 BUDGET 2015/2016 COUNTY ACCT. AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE # ACCOUNT NAME 3/31/2015 REQUEST RECOMMENDED (DECREASE) (DECREASE) 311-010 CURRENT AD VALOREM TAX _ _ _ _$7,969,714 $8,208,805 _ $8,505,209 $535,495 6.7% 311-020 DELINQUENT AD VAL.TAX 10,000 10,000 10,000 0 0.0% 311-030 INTEREST TAX ROLL _ __ 500 500 500 0 00% _315-100 COMMUNICATIONS SVCS TAX _ 1,150,000 1,175,000 1,175,000 25,000 2.2% 316-000 LOCAL BUSINESS TAX _ 180,000 180,000 180,000 0 0.0 322-010 BUILDING PERMITS-COUNTY _ 185,000 192,000 192,000 7,000 3.8% 323-100 FRANCHISE FEE-ELEC 6,875,000 6,800,000 6,800,000 (75,000) 1 1 323-300 FRANCHISE FEE-H20 1,615,000 1,550,000 1,550,000 (65,000) .0)% 323-400 FRANCHISE FEE-NATURAL GAS 80,000 85,000 85,000 5,000 _ 6.3% 323-700 SOLID WASTE FEE 470,000 440,000 440,000 (30,000) (6.4)% 329-020 TREE ORDINANCE 10,000 15,000 15,000 5,000 50.0% 334-410 TRANSPORTATION DISADVANTAGED GRANT 15,000 0 _ 0 (15,000) (100.0)% 335-120 STATE REVENUE SHARE 1,517,819 1,545,000 _ 1,612,000 94,181 6.2 335-140 MOBILE HOME LICENSES _ 105,000 107,500 107,500 2,500 2.4 _335-180 HALF CENT SALES TAX _ 3,965,962 4,084,941 4,375,875 409,913 10 3 347-201 GIFFORD DAILY POOL FEES _ 17,000 15,000 15,000 (2,000) (11.8% 347-202 GIFFORD POOL PASSPORTS _ 2,000 _ 2,000 2,000 0 _ 0.0% 347-203 GIFFORD POOL CONCESSIONS _ 6,500 _ 6,500 _ 6,500 0 0.0 _347-204 GIFFORD POOL RENTALS _ 7,000 _ 8,000 _ 8,000 1,000 14.3 347-207 N.COUNTY YOUTH ATHLETICS _ 7,000 6,000 _ 6,000 (1,000 _ (14.3 347-208 N.COUNTY ADULT ATHLETICS 10,000 12,000 _ 12,000___2,000 _ 20.0% 347-209 N.COUNTY CONCESSIONS _ 500 __ 0 0 500 ('100.0)% 347-210 PROGRAM ACTIVITY FEES 3,000 _ 1,500_ _ 1,500 _(1,500 -_(50.Or/. 347-212 SUMMER/HOLIDAY CAMP FEES 1,500 1,000 1,000 (500) 347-213 N.C.(HOBART PARK)RENTALS 4,000 2,500 2,500 (1,500) _ 37.5 347-214 PRPGRAM ACTIVITY FEES 3,000 4,500 4,500 1,500 50.0% 347-216 S.COUNTY YOUTH ATHLETICS _ 55,000 _ 50,000 50,000 (5,000) (91)% 347-217 S.COUNTY ADULT ATHLETICS _ 38,000 31,000 31,000 (7,000)__ (18.4)% 347-219 S.COUNTY PARK RENTALS. _ 7,000 2,000 2,000 (5,000) X71 4)% 347-220 GIFFORD POOL-TAX EXEMPT _ 9,000 9,000 9,000 0 0.0% 347-222 GIFFORD POOL NON-TAXABLE _ _ 6,000_ 12,000 12,000 6,000 100.0% 347-223 N.COUNTY POOL DAILY FEES _ _100,000 95,000 95,000 (5,000) (5.OL/o 347-224 N.COUNTY POOL PASSPORTS 40,000 40,000 40,000 0 0.0% 347-225 N.COUNTY POOL CONCESSIONS 2,500 4,000 _ 4,000 1,500 60.0% 347-226 N.COUNTY POOL MISC.FEES _ 1,000 _ 1,000 __ 1,000 0 0.0 347-227 N.COUNTY POOL NON-TAXABLE _ __ 27,500 30,000_ _ 30,000 2,500 9 1 347-228 N COUNTY POOL RENTALS __ 22,000 25,000 _ _ 25,000 _ 3,000 _ 13.6% 347-230 N.C.TAX EXEMPT SPECIAL 20,000 221500 22,500 _ 2,500 12.5% 347-272_ N.C.POOL%SHARE CONCESSIONS _ 3,500 _ 4,000 _ 4,000 500 _ 14.3 347-273 S.COUNTY PARK%SHARE CONCESSIONS _ 1,000 _ _1,000 _1,000 _` 0 0.0%_ _347-276 N.COUNTY PARK%SHARE CONCESSIONS __ 0 500 500 500 N/A 347-281 INTERGENERATIONAL FACILITY PROGRAMFEES__ 0 _ 0 10,000 10,000 _ N_/A 347-501 RIFLE RANGE _ _ 90,000 _ 85,000 _ 85,000 (5,000) 347-502 PISTOL RANGE 105,000 100,000 100,000 (5,000) (4.8)% 23 2015/16 budget MUNICIPAL SERVICE FUND REVENUE ESTIMATE FOR 2015/2016 FUND 004 PROPOSED BUDGET AS OF SEPTEMBER 4, 2015 BUDGET 2015/2016 COUNTY % i ACCT AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE 1 + ACCOUNT NAME 3/31/2015 REQUEST RECOMMENDED (DECREASE) (DECREASE)1 347-504 5-STAND $12,000 $8,000 $8,000 ($4,000) (33.3)% 1,000 1,000 1,000 0 0.0% 347-505 ARCHERY 50 YARD --- - -- -------- --------- -- ----------...------------ 347-506 ARCHERYCOURSE 500 500 ---..-_-. .-- --- ----- --- - ------- - - -- ---- - ---------------- -'----- p 0.0% 347-508 JUNIOR INSTRUCTION 11,000 11,000 11,000__- _---_ 347-520 AMMUNITION SALES 40,000 40,000 40,000 ---------'- 0.0°/a 347-521 ACCESSORIES SALES -__-_______._-___-_______..__ 35,000_--_35,000 ___35,000 0 347-530 MISC SALES _ _-_______._--. 2,500 -_1,000_-____1,00038.1% 354-008 CODE ENFORCEMENT FIN_E_S -_-______-- 105,000 -125,000 -_ __145,000 40,000 _ 38.1 361-100 INTEREST INCOME _- .._-._____. 47.500 -_ 47,500 _ _-_ 39,569_--. 931 (16.7)% 369-900 OTHER_MISC.REVENUE �_-- __-_-_6,170 5,000 - _ _- 0 56,170) _(100 0 3,284 --- 0 __ 0 __ 3,284 100.0 369-900 OTHER MISC.REV -VERO CODGERS_ -_--__--__- -. ------- _ 369-9PHOTO COM150.0% 00 MS ,_----.__-___..__ 1,500 1,500-- _ 1,500 p 369-940 REIMBURSEMENTS _-__- ,000--- 10,000 10,000 -(5,000) (33.3)% 6,59-9 0 0 (6,599) (100.0)% _ 369-940 REIMBURSEMENTS-OPER _ --- - 3.6°/ 389-030 LESS 5%EST RECEIPTS _ _ __- 1,251,088 __�1.262,512�__-_.-5�296,083)-_ -(44,995) 389-040 CASH FORWARD OCTOBER 1 2218,385 1 984 300 1,999,300 (219 085) (9.9)% TOTAL REVENUES $25,992,345 $25,972,034 $26,624,870 $632,525 24 /o 2015/16 PROPOSED MILLAGE 1.0733 2014/15 MILLAGE 1.0733 2010111 MILEAGE 1.0733 2013/14 MILEAGE 1 0733 2009/10 MILLAGE 1.0774 2012/13 MILLAGE 1.0733 2008/09 MILLAGE 1 0804 1 0733 2007/08 MILLAGE 1.0835 2011/12 MILLAGE it li I I I �I I, 24 11 2015/16 budget T"NSPORTATION FUjVD- 25 i TRANSPORTATION FUND EXPENSE ESTIMATE FOR 201512016 FUND 111 PROPOSED BUDGET AS OF SEPTEMBER 4, 2015 BUDGET 2015/2016 COUNTY % AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE ACCT # ACCOUNT NAME 3/31/2015 REQUEST RECOMMENDED (DECREASE) (DECREASE) 214 ROAD AND BRIDGE $7,921,725 $8,021,613 - $7,244,686 ($677 039) 243 PUBLIC WORKS -- - 333,366 286,692- 286,692 (46,674 (14.0)% 244 COUNTY ENGINEERING - 1,925,200 2,083,014 1,972,975 47,775 2.5% 245 TRAFFIC ENGINEERING 2,140,605 2,683,179 2,413,961 273,356 12.8 859 498 1,14,%661 599 831 (259,667) (30.2)% 281 sTORMwAIER SUB-TOTAL EXPENSES $13,180,394 $14,818,159 $12,518,745 ($662,249) (50)% 199 GENERAL&ADMIN.EXPENSE _ _ $722,716 $763,617 $757,436 _ $34,720 4.8 199 TRANSFER OUT-FLEET - 75,000 _75 000 25 000 (50 000) (66.7)% 199 TRANSFER OUT-OSPREY MARSH 75,990 82,667 82,667 6,677 8.8% 199 RESERVE FOR CONTINGENCY124,569 328,720 327,121 202,552 162.6% 199 CASH FORWARD SEPTEMBER 30 -600,000 600,000 600,000 0 0.0% iI TOTAL EXPENSES $14,778,669 $16,668,163 $14,310,369 ($468,300) (3.2)% TRANSPORTATION FUND REVENUE ESTIMATE FOR 201512016 FUND 111 i PROPOSED BUDGET AS OF SEPTEMBER 4, 2015 BUDGET 2015/2016 COUNTY AS OF DEPARTMENT ADMINISTRATOR INCREASE DECREASE RECO 3131/2015 REQUEST ° # ACCOUNT NAME ( ) (DECREASE) 325-101 CAPITAL IMPROVEMENT ASSESSMENT $75,000 $65,000 $65,000..____ ($10 000 13 3 /o 329-090 OTHER LICENSES&PERMITS 105,000 90,000 120,000 15,000 14.3% 334-303 STATE DEP PHYSICAL ENVR GRANT 175,000 0 0 (175 000) 100.0 334-401 FDOT-TRAFFIC SIGNAL SYSTEM ENHANCEMENT 220,000 220,000 196,330 (23 670) (10.8 2.9% - 1,575,000 1,600,000 1,620,000 45,000 335-420 CONSTITUTIONAL GAS TAX _-_- -- - 335-440 COUNTY GAS TAX --. 700,000 710,000 80,000----- SO,000M__�710,000_____ 10,000 _80,000 0 0.0 14%. 335-491 FUEL TAX REIMBURSEMENT ---- - 2 000 25.0 _341-300 SALE/MAPS AND PUBLICATIONS_ _-� 8,000 6,000 6,000- ( ) -.�_�_ 35,000 35,000 35,000 0 _ 0.0% 344-903 WATER/SEWER PAVING SYSTEMS --_ _.-__ - ------ -- - ^- - 4,000 5,000 5,000 1,000 Y 25.0 349-003 PRD APPLICATION __ --- ---- - 0.0 349-010_REIMBURSEMENT MPO __•___.___,_._.....__ 50,000 - 50,000 -._-. 50000 ^_� _0 0.0 _361-100 INTEREST INCOME 361-110 INTEREST-ASSESSMENTS- - -- _10;000 -12,000 - 12,000 2,000 20.0% _ 19,500_ 19,500 19,500 0 0.0% 362-010 RENTS&ROYALTIES_ _ ^_ -_.._ --- ---- 369-900 OTHER MISC.INCOME 15,000 �- 10,000_ 10,000 ----- 75,000 85,000 85,000 10,000 13.3 369-940 REIMBURSEMEN I S__- - - - - -- _ 19,104 0 - 0 -�104)- ----100.0°/? _369-940 REIMBURSEMENTS=0PE6 _ _ --- "---'- 00% 369-943 TRAFFIC SIGN PRODUCTION_- 50,000 50,000 50,000- -__--_-_,-__ .-- -------- -- --._..�__-_---__ .___ 0.0 369-950 INTERDEPARTMENT _ _ -_•-__..- _2_75,000 250,000_ _---_._275,000 0 _ 381:020 FUND TRANSFERS/G.F. ~_--__�,_�---- 3,943,659 ___ 3,943,659 4,461,888T 1 8,229 13.3% 381-020 FUND TRANSFERS/M.S.T U __.___-4,629,513 4,629,513 108,368 2 3 389-030 LESS 5%EST RECEIPTS----- (171,780) !_(152,875) 54,191) - 17,58910.2% 2 866 673 1,905,961 1 905961 (960,712) (33.5°/ ) ° 389-040 CASH FORWARDTOTAL REVENUES $14,778,669 $13,633,758 $14,310,369 ($468,300) (3.2)% i 27- II EMERGENCY SERVICES DISTRICT EMERGENCY SERVICES DISTRICT EXPENSE ESTIMATE FOR 2015/2016 FUND 114 PROPOSED BUDGET AS OF SEPTEMBER 4, 2015 BUDGET 2015/2016 COUNTY ACCT. AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE # ACCOUNT NAME 3/31/2015 REQUEST RECOMMENDED (DECREASE) (DECREASE) 120 _FIRE RESCUE-SALARIES $14,351,992 $15,951,491 $16,993,668 $2,641,676 _ 18.4% ^120 FIRE RESCUE-BENEFITS _ 6,684,836 7,790,768 8,082,343 _ 1,397,507 20.9% 120 FIRERESCUE-OPERATING 4,422,093 4,538,468 4,384,719 (37,374) (0_8)% _120 FIRE RESCUE-HYDRANT MAINTENANCE 145,826 _ 145,826 145,826 0 0.0% _ 120 FIRE RESCUE-CAPITAL y _ 4,316,165 3,240,912 1,090,912 _ (3,225 253) (74.7)% 120 FIRERESCUE-OTHER USES 1,875,732 3,021,414 _ 1,471,904 (403,828) (21.5L 120 STATE FOREST SERVICE 13,822 13,822 13,822 0 0.0% TOTAL EXPENSES $31,810,466 $34,702,701 $32,183,194 $372,728 1.2 % EMERGENCY SERVICES DISTRICT REVENUE ESTIMATE FOR 2014/2015 FUND 114 PROPOSED BUDGET AS OF SEPTEMBER 4, 2015 I BUDGET 2015/2016 COUNTY ACCT. AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE # ACCOUNT NAME 3/31/2015 REQUEST RECOMMENDED (DECREASE) (DECREASE) 311-010 CURRENT AD VALOREM TAXES $21,739,574 $22,391,761 $26,500,260 $4,760,686 21.9% 311-020 DELINQUENT AD VALOREM TAXES 35,000 35,000 35,000 0 6.0% 311-030 INTEREST TAX ROLL 1,500 1,500 1,500 0 0.0% 334-290 EMS GRANT 25,048 0 0 (25,048) '_�100.0% 335-230 FIREMANS SUPPLEMENTAL COMPENSATION 45,000 47,500 47,500 2,500 5.6% 342-210 BURN PERMIT FEES 7,000 7,000 7,000 0 _ 0.0% 342-220 FIRE PROTECTION SERVICES 138,317 138,317 138,317 0 0.0% 342-230 FIRE SAFETY INSPECTION/PLAN REVIEW 112,500 140,000 140,000 27,500 24.4% 342-320 ALS SPECIAL EVENTS 10,000 12,000 12,000 2,000 20.0 342-610 ALS CHARGES Y _ 5,300,000 5,150,000 _5,150,000 (150,000) (2.8% 354-018 FALSE FIRE ALARM 11,000 12,000 12,000 .1,000 9.1% 361-100 INTEREST INCOME v 37,500 30,000 30,000 (7,500) (20.0)% 369-900 OTHER MISC.REVENUE 20,257 20,000 19,811 (446) (2.2)% 369-940 REIMBURSEMENTS _ 59,875 20,000 20,000_(39,875)__ (66.6)% 369-940 REIMBURSEMENTS-OPEB T 3,097 . 0 0 (3,097) (100.0)% SUB-TOTAL $27,545,668 $28,005,078 $32,113,388 $4,567,720 16.6 % 389-030 LESS 5%EST.RECEIPTS _($1,375,876) ($1,400,254) ($1,605,669) ($229,793) 16.7% _389-040 CASH FORWARD-CAPITAL ITEMS 0 0 0 } 0 NIA 389-040 CASH FORWARD 5,640,674 1 675,475 1,675 475 .(3,965,199) TOTAL REVENUES $31,810,466 828,280,299 $32,183,194 $372,728 1.2 % 2015116 PROPOSED MILLAGE 2.2551 2014/15 MILLAGE 1.9799 2010/11 MILLAGE 17148 2013/14 MILLAGE 1.9799 2009/10 MILLAGE 1 7148 2012/13 MILLAGE 1 7148 2008/09 MILLAGE 1.7148 2011/12 MILLAGE 1 7148 2007/08 MILLAGE 1.7201 31 2015/16 budget II ENVIRONMENTALLY SENSITIVE LAND A CO UISITION B OND 33 s ` I 2015/2016 PROPOSED BUDGET LAND ACQUISITION BONDS-2004 REFERENDUM FUND 245 2014/2015 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2015/2016 (DECREASE) (DECREASE) 245031-311010 CURRENT AD VALOREM TAX $4,966,060 $4,755,669 ($210,391) (4.2)% 245037-361100 INTEREST INCOME 7,953 5,000 (2,953) (37.1)% 245039-389030 LESS 5%EST.RECEIPTS (248,701) (238,033) 10,668 (4.3)% 245039-389040 CASH FORWARD 25,217 15,000 (10,217) (40.5)% TOTAL REVENUES $4,750,529 $4,537,636 ($212,893) (4.5)% EXPENSES: 24511717-077110 PRINCIPAL-DEBT SERVICE $3,390,000 $3,888,000 $498,000 147% 24511717-077210 INTEREST DEBT SERVICE 1,204,713 474,614 (730,099) (60.6)% 24511717-077310 OTHER DEBT SERVICE COSTS 10,000 10,000 0 0.0 1/0 24511717-099060 TRANSFER PROPERTY APPRAISER 70,816 72,973 2,157 3.0% 24511717-099070 TRANSFER TAX COLLECTOR 50,000 50,000 0 0.0% 24511786-099920 CASH FORWARD-SEPTEMBER 30TH 25,000 42,049 17,049 68.2% TOTAL EXPENSES $4,750,529 $4,537,636 ($212,893) (4.5)% 2015116 PROPOSED MILLAGE 0.3315 2014/15 MILLAGE 0.3694 2013/14 MILLAGE 0.3788 2012/13 MILLAGE 0.3799 2011/12 MILLAGE 0.3647 2010/11 MILLAGE 0.3406 2009/10 MILLAGE 0.3154 35 NON-AI) VALOREM 2015/2016 PROPOSED BUDGET SOLID WASTE DISPOSAL DISTRICT FUND 411 2014/2015 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2015/2016 (DECREASE) (DECREASE) 343-410 GARBAGE/SOLID WASTE SALES $50,000 $80,000 $30,000 600% 343-420 DEMOLITION CHARGES 900,000 1,050,000 150,000 16.7% 343-430 TIRE DUMPING CHARGES 37,000 35,000 (2,000) (5.4)% 343-440 ASH BYPRODUCT CHARGES 30,000 10,000 (20,000) (66.7)% 343-450 RECYCLING SALES 500,000 0 (500,000) (100.0)% 343-460 CHIPPED TREE DEBRIS SALES 0 0 0 N/A 343-470 SEPTAGE/SLUDGE DISPOSAL 150,000 150,000 0 0.0% 343-480 LANDFILL GAS SALES 30,000 0 (30,000) (100.0)% 343-499 EMISSION REDUCTION PROCEEDS 30,000 0 (30,000) (100.0)% 343-920 LOT CLEARING REVENUE 60,000 70,000 10,000 16.7% 347-294 RENTALS-BUILDINGS 75,506 75,506 0 0.0 361-110 INTEREST-INVESTMENTS 100,000 100,000 0 0.0 325-201 SERVICE ASSESSMENTS 9,596,204 11,518,232 1,922,028 20.0% 363-140 LANDFILL ASSESSMENTS 100,000 100,000 0 0.0% 369-940 REIMBURSEMENTS 0 0 0 N/A 369-940 REIMBURSEMENTS-OPEB 1,388 0 (1,388) (100.0)% 389-030 LESS 5%EST RECEIPTS (583,005) (659,437) (76,432) 13.1 % 389-040 CASH FORWARD-OCT 1 608,135 608,134 1 (00)% TOTAL REVENUES $11,685,228 $13,137,435 $1,452,207 12.4 % 4 EXPENSES: 217 LANDFILL $5,997,884 $7,051,442 $1,053,558 176% 255 RECYCLING 6,417,934 6,896,133 478,199 7.5% SUB-TOTAL EXPENSES $12,415,818 $13,947,575 $1,531,757 12.3% LESS CAPITAL OUTLAY (730,590) (810,140) (79,550) 10.9% TOTAL EXPENSES $11,685,228 $13,137,435 $1,452,207 12.4 % COMMERCIAL-WASTE GENERATION UNIT(W.G.U.) $3405 $35.55 $1.50 4.4% RESIDENTIAL-WASTE GENERATION UNIT(W.G.U.) $49.96 $64.13 $14.17 28.4% EQUIVALENT RESIDENTIAL UNIT(E.R.U.) $79.94 $102.61 $22.67 28.4% READINESS-TO-USE FEE-(W.G.U) $19.37 $19.96 $0.59 3.0% LANDFILL ASH DISPOSAL FEE $19.06 $19.31 $0.25 1.3% NUMBER OF W.G.U.'s 226,208 227,784 1,576 0.7% W.G U.=ONE TON OF WASTE ANNUALLY -KEEP INDIAN RIVER BEAUTIFUL($40,539)INCLUDED IN RECYCLING BUDGET(255) I ii 2015-16 Budget 39 2015/2016 PROPOSED BUDGET EAST GIFFORD STORMWATER WATERSHED M.S.B.U. FUND 171 2014/2015 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2015/2016 (DECREASE) (DECREASE) 171-000-363-120.00 SERVICE ASSESSMENT $990 $990 $0 0.0% 171-000-389-030.00 LESS 5%ESTIMATED RECEIPTS (50) (50) 0 0.0% CASH FORWARD OCTOBER 1 19,003 0 (19,003) (100.0)% TOTAL REVENUES $19,943 $940 ($19,003) (95.3)% EXPENSES: 17128041-066340 DRAINAGE SYSTEMS $883 $883 $0 0.0% 17128041-066340-15017 EAST GIFFORD DRAINAGE 19,000 0 (19,000) (100.0)% 17128041-099060 BUDG TRANSFER-PROPERTY APPR 45 42 (3) (6.7)% 17028081-099940 COMMISSION TOTAL EXPENSES $19,943 $940 ($19,003) (95.3)% I' $10.00 PER PARCEL ACRE IN 2015/2016 $10.00 PER PARCEL ACRE IN 2014/2015 $10.00 PER PARCEL ACRE IN 2013/2014 $10.00 PER PARCEL ACRE IN 2012/2013 $10.00 PER PARCEL ACRE IN 2011/2012 $10.00 PER PARCEL ACRE IN 2010/2011 $15.00 PER PARCEL ACRE IN 2009/2010 $15.00 PER PARCEL ACRE-IN.2008/2009. $15 00 PER PARCEL ACRE IN 2007/2008 2015/2016 PROPOSED BUDGET OCEANSIDE STREET PAVING FUND 179 2014/2015 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2015/2016 (DECREASE) (DECREASE) 179-000-363-120.00 SERVICE ASSESSMENT $0 $14,940 $14,940 N/A 0 179-000-389-030.00 LESS 5%ESTIMATED RECEIPTS 0 (747) (747) N/A CASH FORWARD-OCTOBER 1 0 0 p N/A TOTAL REVENUES $0 $14,193 $14,193 N/A EXPENSES: 17928041-033140 GENERAL&ADMIN $0 $80 $80 N/A 17928041-034910 LEGAL ADS 0 34 $34 NIA 17928041-035310 PAVING MATERIALS 0 14,000 $14,000 N/A 17928041-099060 BLDG TRANSFER-PROPERTY APPR 0 16 $16 N/A 17928081 099940 COMMISSIONS AND FEES 0 10 $10 N/A 17928081-099910 RESERVE FOR CONTINGENCY 0 53 53 N/A TOTAL EXPENSES $0 $14,193 $14,193 N/A $415.00 PER LOT IN 2015/2016 40 2015/2016 PROPOSED BUDGET VERO LAKE ESTATES M.S.B.U. FUND 185 2014/2015 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 201512016 (DECREASE) (DECREASE) 185037-361100 INTEREST-INVESTMENTS C&CE $3,000 $3,000 $0 0.0% 185036-363120 SERVICE ASSESSMENT 254,000 251,000 (3,000) (1.2)% 185039-389030 LESS 5%ESTIMATED RECEIPTS (12,850) (12,700) 150 (1.2)% 185039-389040 CASH FORWARD-OCT 1. 686,492 265,000 421,492 614% TOTAL REVENUES $930,642 $506,300 ($424,342) (45.6)% EXPENSES: 18521441-034310 ELECTRIC SERVICES $16,000 $16,000 $0 0.0% 18521441-066340 DRAINAGE SYSTEMS 10,000 10,812 812 8.1 % 18521441-099940 COMMISSION AND FEES 2,334 2,334 0 0.0% 18521481-099060 BUD.TRANSFER PROP.APPR. 2,308 2,154 (154) (6.7)% 18521481-035510 PETITION MILLINGS 900,000 475,000 425,000 (47.2)% TOTAL EXPENSES $930,642 $506,300 ($424,342) (45.6)% $50.00 PER PARCEL ACRE IN 2015116 $50 00 PER PARCEL ACRE IN 2014/15 $19.00 PER PARCEL ACRE IN 2013114 $19.00 PER PARCEL ACRE IN 2012/13 $19 00 PER PARCEL ACRE IN 2011112 $19 00 PER PARCEL ACRE IN 2010/11 $19.00 PER PARCEL ACRE IN 2009/10 $19 00 PER PARCEL ACRE IN 2008/09 $19 00 PER PARCEL ACRE IN 2007108 I� I 41 N FY 2015/2016 STREETLIGHT DISTRICTS 179 180 181 182 183 184 186 DEPT LAUREL- ROCK- VERO PORPOISE NUMBER ACCOUNT NAME OCEANSIDE I'� OSLO PARK(') GIFFORD WOOD RIDGE HIGH. POINT REVENUES 361-100 INTEREST INCOME $0 $0 $200 $20 $150 $100 $40 363-120 SERVICE ASSESSMENTS 2,394 42,535 71,825 7,590 3,104 82,863 363 381-020 FUND TRANSFERS IN 0 0 0 0 0 0- 389-030 LESS 5% EST. RECEIPTS (120) (2,127) (3,601) (381) (163) (4,148) (20) 389-040 CASH FORWARD-OCTOBER 1 0 9,032 234 536 0 230 TOTAL 1 $2,274 1 $40,408 $77,456 $7,463 $3,627 $78,815 $613 EXPENSES 033-140 GENERAL &ADMIN. $80 $675 $1,000 $250 $150 $1,000 $80 034-310 ELECTRICAL SERVICES 2,100 37,684 74,595 6,963 3,156 75,168 419 034-910 LEGAL ADS 34 90 90 90 90 90 90 099-060 BUD. TRANS PROP. APPR. 19 753 1,041 115 176 1,077 14 099-910 RESERVE FOR CONTINGENCY 31 706 0 0 0 0 0 099-920 CASH FORWARD-SEPT 30 0 0 30 0 5 719 _ 0 099-940 COMMISSIONS & FEES 10 500 700 45 50 761 10 TOTAL $2,274 $40,408 $77,456 $7,463 $3,627 $78,815 $613 PER PARCEUACRE/LOT CHARGE: BUDGET 2015/16 - PER PARCEUACRE/LOT $57.00 $25.47 $25.00 $30.00 $8.00 $33.00 $11.00 BUDGET 2014/15 - PER PARCEL/ACRE $0 $0 $25.00 $30.00 $8.00 $33.00 $11.00 BUDGET 2013/14 - PER PARCEL/ACRE $0 $0 $25.00 $23.00 $8.00 $28.00 $11.00 BUDGET 2012/13 - PER PARCEL/ACRE $0 $0 $25.00 $18.00 $800 $2300 $11.00 BUDGET 2011/12 - PER PARCEL/ACRE $0 $0 $25.00 $18.00 $8.00 $23.00 $11.00 BUDGET 2010/11 - PER PARCEL/ACRE $0 $0 $25.00 $18.00 $8.00 $23.00 $11.00 BUDGET 2009/10 - PER PARCEL/ACRE $0 $0 $25.00 $18.00 $10.00 $23.00 $13.00 BUDGET 2008/09 - PER PARCEL/ACRE $0 $0 $25.00 $18.00 $10.00 $23.00 $13.00 BUDGET 2007/08 - PER PARCEL/ACRE $0 $0 $21 00 $18.00 $10.00 $23.00 $13.00 (1) These districts charge on a per lot basis. All others are on a per parcel/acre basis. FY 2015/2016 STREETLIGHT DISTRICTS 187 188 189 190 191 192 193 DEPT. SINGLE LAUREL TIERRA VERO POINCIANA ROSELAND NUMBER ACCOUNT NAME ST. LIGHTS COURT LINDA SHORES IXORA PARK ROAD REVENUES 361-100 INTEREST INCOME $10 $10 $20 $30 $40 $35 $40 363-120 SERVICE ASSESSMENTS 2,440 837 1,407 3,933 4,675 12,896 732 381-020 FUND TRANSFERS IN 0 389-030 LESS 5% EST. RECEIPTS (123) (42) (71) (198) (236) (647) (39) 389-040 CASH FORWARD-OCTOBER 1 3 318 1,215 2,439 2,311 2,916 2,434 TOTAL $2,330 $1,123 $2,571 $6,204 $6,790 $15,200 $3,167 EXPENSES 033-140 GENERAL &ADMIN. $50 $80 $80 $100 $100 $250 $75 034-310 ELECTRICAL SERVICES 2,280 949 2,340 5,888 6,411 14,605 2,743 034-910 LEGAL ADS 0 65 90 60 90 70 45 099-060 BUD. TRANS. PROP APPR 0 14 30 93 125 180 267 099-910 RESERVE FOR CONTINGENCY 0 0 0 0 0 0 0 099-920 CASH FORWARD-SEPT. 30 0 0 1 3 4 5 7 099-940 COMMISSIONS & FEES 0 15 30 60 60 90 30 TOTAL $2,330 $1,123 $2,571 $6,204 $6,790 $15,200 $3,167 PER PARCEL/ACRE/LOT CHARGE: BUDGET 2015/16 - PER PARCEL/ACRE/LOT N/A $27.00 $21.00 $19.00 $17.00 $32.00 $1.00 BUDGET 2014/15 -PER PARCEL/ACRE N/A $2700 $21 00 $1900 $1700 $32.00 $1.00 BUDGET 2013/14 - PER PARCEL/ACRE N/A $2700 $21.00 $19.00 $17.00 $32.00 $1.00 BUDGET 2012/13 - PER PARCEL/ACRE N/A $27.00 $21.00 $1900 $17.00 $28.00 $1.00 BUDGET 2011/12 - PER PARCEL/ACRE N/A $27.00 $21 00 $1900 $17.00 $28.00 $1.00 BUDGET 2010/11 - PER PARCEL/ACRE N/A $27.00 $21.00 $19.00 $17.00 $28.00 $1.00 BUDGET 2009/10 - PER PARCEL/ACRE N/A $27.00 $23.00 $21.00 $19.00 $28.00 $1.50 BUDGET 2008/09 - PER PARCEL/ACRE N/A $27.00 $2300 $21.00 $19.00 $28.00 $1 50 BUDGET 2007/08 - PER PARCEL/ACRE N/A $25.00 $2300 $21.00 $19.00 $28.00 $1.50 (1) These districts charge on a per lot basis. -P All others are on a per parcel/acre basis. W -P FY 2015/2016 STREETLIGHT DISTRICTS 194 195 196 197 198 199 DEPT WHISPERING WALKER'S GLENDALE FLORALTON WEST NUMBER ACCOUNT NAME PINES MOORINGS GLEN LAKES BEACH WABASSO REVENUES 361-100 INTEREST INCOME $20 $275 $25 $15 $10 $40 363-120 SERVICE ASSESSMENTS 1,120 12,140 1,342 3,360 2,700 7,833 381-020 FUND TRANSFERS IN 389-030 LESS 5% EST RECEIPTS .(57) (621) (68) (169) (136) (394) 389-040 CASH FORWARD-OCTOBER 1 538 7,084 785 720 500 TOTAL $1,621 $18,878 $2,084 1 $3,926 $2,574 $7,979 EXPENSES 033-140 GENERAL &ADMIN. $75 $500 $75 $75 $75 $100 034-310 ELECTRICAL SERVICES 1,433 17,420 1,860 3,720 2,300 6,060 034-910 LEGAL ADS 50 90 90 50 45 100 099-060 BUD. TRANS. PROP. APPR. 32 552 29 40 22 142 099-910 RESERVE FOR CONTINGENCY 0 0 0 0 0 1 0 099-920 CASH FORWARD-SEPT. 30 1 16 0 1 107 1,417 099-940 COMMISSIONS & FEES 30 300 30 40 25 160 TOTAL $1,621 $18,878 $2,084 $3,926 $2,574 $7,979 PER PARCELIACREILOT CHARGE: BUDGET 2015116 - PER PARCEL/ACREILOT $16.00 $10.00 $22.00 $40.00 $50.00 $21.00 BUDGET 2014/15 - PER PARCEL/ACRE $1600 $1000 $22.00 $4000 $50.00 $21.00 BUDGET 2013/14- PER PARCEL/ACRE $16.00 $1000 $22.00 $40.00 $45.00 $21.00 BUDGET 2012/13- PER PARCEL/ACRE $16.00 $1000 $22.00 $4000 $38.00 $21.00 BUDGET 2011/12- PER PARCEL/ACRE $16.00 $10.00 $22.00 $40.00 $38.00 $21.00 BUDGET 2010/11 - PER PARCEL/ACRE $1600 $10.00 $22.00 $40.00 $38.00 $21.00 BUDGET 2009/10- PER PARCEL/ACRE $18.00 $12.00 $24.00 $40.00 $38.OQ $21.00 BUDGET 2008/09 - PER PARCEL/ACRE $1800 $12.00 $24.00 $40.00 $38.00 $21.00 BUDGET 2007/08 - PER PARCEL/ACRE $18.00 $12.00 $24.00 $38.00 $29.00 $21.00 (1) These districts charge on a per lot basis. All others are on a per parcel/acre basis. - ENTERPRISE FUNDS AND INTERNAL SERVICE FUNDS 2015/2016 PROPOSED BUDGET GOLF COURSE FUND 418 2014/2015 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2015/2016 (DECREASE) (DECREASE) 343-670 MISC. INCOME ! $1,000 $1,000 $0 0.0 347-231 PRO SHOP SALES 230,000 250,000 20,000 8.7% 347-232 9 HOLE CARD FEES 160,000 160,000 0 0.0% 347-233 18 HOLE CARD FEES 505,000 505,000 0 0.0% 347-234 9 HOLE NON-CARD FEES 90,000 90,000 0 0.0% 347-235 18 HOLE NON-CARD FEES 360,000 360,000 0 0.0% 347-236 9 HOLE CART FEES 100,000 105,000 5,000 5.0% 347-237 18 HOLE CART FEES 800,000 810,000 10,000 1.3% 347-238 PULL CART FEES 1,800 1,500. (300) (16.7)% 347-239 ID CARD 90,000 - 90,-000 0 00% 347-241 JUNIOR FEES 1,000 1,000 0 0.0% 347-242 RANGE FEES 65,000 80,000 15,000 23.1 % 347-246 COUPON 20,000 0 (20,000) (100.0)% 347-247 TWILIGHT PM 410,000 360,000 (50,000) (12.2)% 347-248 RAINCHECK REDEMPTIONS (10,000) (20,000) (10,000) 1000% 347-249 GOLF CLUB RENTALS 24,000 22,000 (2,000) (8.3)% 347-250 HANDICAPPING SERVICE 7,500 7,500 0 00% 347-251 TOURNAMENT FEE 55,000 60,000 5,000 9.1 % 347-252 PGA PRO RATE 12,000 12,000 0 0.0% 347-254 DISCOUNT CARDS 5,000 3,000 (2,000) (400)% 361-100 INTEREST INCOME 3,000 2,000 (1,000) (33.3)% 362-012 SNACK BAR RENT 22,430 27,000 4,570 20 4% 366-090 OTHER CONTRIBUTIONS-OPEB 463 0 (463) (100.0)% 366-098 PROMOTIONS 1,000 1,000 0 00% 389-030 LESS 5%EST. RECEIPTS (147,710) (146,400) 1,310 (0.9)% 389-040 CASH FORWARD-OCT. 1 2,796 0 2,796 (1000)% TOTAL REVENUES $2,809,279 $2,781,600 $27,679 (1.0)% EXPENSES: 221 OPERATIONS $1,352,895 $1,370,901 $18,006 13% 236 CLUBHOUSE 1,513,384 1,410,699 102,685 (68)% SUB-TOTAL EXPENSES $2,866,279 $2,781,600 ($84,679) (3.0)% LESS CAPITAL OUTLAY (57,000) 0 (57,000) (1000)% TOTAL EXPENSES $2,809,279 $2,781,600 $27,679 (1.0)% �i I� II 2015-16 Budget 47 fl i 2015/2016 PROPOSED BUDGET BUILDING DEPARTMENT FUND 441 2014/2015 PROPOSED -INCREASE %INCREASE REVENUES: BUDGET 2015/2016 (DECREASE) (DECREASE) 322-010 BUILDING PERMITS-COUNTY $1,754,367 $2,000,000 $245,633 14.0% 322-011 BUILDING PERMITS-CITY 300,000 350,000 50,000 16.7% 322 030 PLAN EXAM FEE-COUNTY 55,000 57,500 2,500 4.5% 322-031 PLAN EXAM FEE CITY 3,000 0 (3,000) (100 0)% 8,000 37,500 9,500 33. 322-050 - PERMIT REINSPECTON FEE-COUNTY 2 % 322-051 PERMIT REINSPECTON FEE-CITY 4,000 7,000 3,000 75.00% 35,000 40,000 5,000 14.3% 329-050 COMPETENCY CARD FEES 341-300 SALE/MAPS AND PUBLICATIONS 13,000 5,000 (8,000) (61.5)% 349-050 RESEARCH FEES 0 7,000 7,000 N/A 5,000 7,000 2,000 40.0% 354-013 UNLICENSED CONTRACTOR FINES 7,000 10,000 3,000 42. 361-100 INTEREST INCOME % 369-900 OTHER MISC. REVENUES 3,000 3,000 0 0.00% 3,007 0 (3,007) (100.0)% 369-940 REIMBURSEMENTS-OPER 389-030 LESS 5%ESTIMATED RECEIPTS (103,150) (126,200) (23,050) 22.3% 389-040 CASH FORWARD 28,395 49,755 21,360 75.2 TOTAL REVENUES $2,135,619 $2,447,555 $311,936 14.6% II I EXPENSES: SALARY AND BENEFITS $1,484,933 $1,740,137 $255,204 17.2% EXPENSES 674,686 714,568 39,882 .59% SUB-TOTAL EXPENSES $2,159,619 $2,454,705 $295,086 73.7% LESS CAPITAL OUTLAY (24,000) (7,150) 16,850 (70.2)% TOTAL EXPENSES $2,135,619 $2,447,555 $311,936 14.6 % 48 2015-16 Budget 2015/2016 PROPOSED BUDGET UTILITY SERVICES FUND 471 2014/2015 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2015/2016 (DECREASE) (DECREASE) 343-310 WATER SALES $14,200,000 $14,200,000 $0 0.0% 343-340 METER INSTALLATIONS 80,000 100,000 20,000 25.0% 343-470 SEPTAGE/SLUDGE DISPOSAL 516,000 500,000 (16,000) (3.1)% 343-490 GREASE DISPOSAL 10,500 5,000 (5,500) (52.4)% 343-510 SEWER SALES 13,000,000 13,500,000 500,000 3.8% 343-530 RECLAIMED WATER SALES 50,000 5,000 (45,000) (90.0)% 343-540 PENALTIES 850,000 850,000 0 0.0% SERVICE CHARGES- 343-350 WATER TAP FEES 22,000 22,000 0 0.0% 343-520 SEWER TAP FEES 5,000 1,000 (4,000) (80.0)% 343-550 RECONNECT FEES 225,000 210,000 (15,000) (6.7)% 343-610 SERVICE CHARGES 225,000 250,000 25,000 11.1 % 343-660 INSPECTION FEES 55,000 55,000 0 0.0 343-690 COURT RECORDING FEES 12,000 12,000 0 00% .343-670 MISCELLANEOUS INCOME 30,000 30,000 0 0.0% 361-100 INTEREST INCOME 100,000 50,000 (50,000) (50.0)% 362-011 RADIO TOWER RENT 260,000 247,000 (13,000) (5.0)% 365-010 SCRAP SALES 10,000 10,000 0 00% 329-030 LIC/PERMIT FEES 1,000 1,000 0 0.0% 369-940 REIMBURSEMENTS-OPEB 18,194 0 (18,194) (100.0)% 381-020 FUND TRANSFER IN 75,990 82,667 6,677 8.8% 389-030 LESS 5%EST. RECEIPTS (1,483,485) (1,502,400) (18,915) 1.3% 389-040 CASH FORWARD-OCT 1 9,493,895 10,268,755 774,860 8.2% TOTAL REVENUES $37,756,094 $38,897,022 $1,140,928 3.0% EXPENSES: 218 WASTEWATER TREATMENT $5,953,712 $6,105,814 $152,102 2.6% 219 WATER PRODUCTION 7,420,796 6,992,334 (428,462) (5.8)% 235 GENERAL&ENGINEERING 5,084,640 5,984,904 900,264 177% 257 SLUDGE 1,134,505 1,112,020 (22,485) (2.0)% 265 CUSTOMER SERVICE 2,636,280 2,417,732 (218,548) (83)% 268 WASTEWATER COLLECTION 7,931,281 8,148,998 217,717 2.7% 269 WATER DISTRIBUTION 8,522,481 8,793,912 271,431 3.2% 282 OSPREY MARSH 389,524 752,547 363,023 93.2% SUB-TOTAL EXPENSES $39,073,219 $40,308,261 $1,235,042 3.2 Ya LESS CAPITAL OUTLAY (1,317,125) (1,411,239) (94,114) 71 % TOTAL EXPENSES $37,756,094 $38,897,022 $1,140,928 3.0% I, 2015-16 Budget 49 2015/2016 PROPOSED BUDGET UTILITIES IMPACT FEE FUND 472 201412015 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2015/2016 (DECREASE) (DECREASE) 343-301 SEWER LINE EXTENSION FEES $6,000 $6,000 $0 00% 343-302 WATER LINE EXTENSION FEES 55,000 55,000 0 0.0% 343-630 SEWER IMPACT FEES 600,000 600,000 0 0.0% 343-650 WATER IMPACT FEES 300,000 300,000 0 0.0% 343-690 COURT RECORDING FEES 2,000 2,000 0 0.0% 361-100 INTEREST INCOME 60,000 60,000 0 0.0% 389-030 LESS 5%EST RECEIPTS (51 150) 151 150) 0 0.0% TOTAL REVENUES $971,850 $971,850 . $0 0.0% EXPENSES: CASH FORWARD $971,850 $971,850 $0 0.0% TOTAL EXPENSES $971,850 $971,850 $0 0.0% i 50 2015-16 Budget it II 2015/2016 PROPOSED BUDGET FLEET MANAGEMENT FUND 501 I 2014/2015 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2015/2016 (DECREASE) (DECREASE) 369-940 MISCELLANEOUS REVENUE $80,000 $95,000 $15,000 18.8% 395-010 AUTO.MAINTENANCE 200,000 230,000 30,000 15.0% .395-011 HEAVY EQUIPMENT MAINTENANCE 700,000 700,000 0 00% 395-012 OTHER EQUIPMENT MAINTENANCE 70,000 80,000 10,000 14.3% 395-013 FUEL 2,775,000 2,475,000 (300,000) (10.8)% 369-940 REIMBURSEMENTS-OPEB 1,079 0 (1,079) (100.0)% 381-020 FUND TRANSFERRIN 75,000 25,000 (50,000) (66.7)% 389-040 CASH FORWARD 54,639 49,973 (4,666) (8.5)% TOTAL REVENUE $3,955,718 $3,654,973 ($300,745) (7.6)% EXPENSES: SALARIES AND BENEFITS $427,023 $434,665 $7,642 18% EXPENSES 3,528,695 3,227,308 (301,387) (8.5)% SUB-TOTAL EXPENSES $3,955,718 $3,661,973 ($293,745) (7.4)% LESS CAPITAL OUTLAY 0 (7,000) (7,000) N/A TOTAL EXPENSES $3,955,718 $3,654,973 ($300,745) (7.6)% I I 2015-16 Budget 51 I 2015/2016 PROPOSED BUDGET SELF INSURANCE FUND 502 2014/2015 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2015/2016 (DECREASE) (DECREASE) 395-020 INSURANCE CHARGES TO DEPTS. $2,750,000 $2,950,000 $200,000 7.3% 395-023 WORKERS COMP.CHARGES 1,550,000 1,550,000 0 00% 369-040 REIMBURSEMENTS 80,000 80,000 0 0.0% 369-040 REIMBURSEMENTS-OPEB 355 0 (355) (100.0)% 361-100 INTEREST INCOME 10,000 15,000 5,000 50.0% 389-030 LESS 5%EST RECEIPTS (219,518) (229,750) (10,232) 4.7% 389-040 CASH FORWARD-OCTOBER 1 361,893 182,477 (179,416) (49.6)% TOTAL REVENUES $4,532,730 $4,547,727 $14,997 0.3 EXPENSES: RISK MANAGEMENT OPERATIONS $399,550 $411,711 $12,161 3.0% RESERVE FOR CONTINGENCY 0 2,836 2,836 N/A INSURANCE COVERAGES 2,413,600 2,412,000 (1,600) (0.1)% INSURANCE CLAIMS 1,719,580 1,721,180 1,600 01 % SUB-TOTAL EXPENSES $4,532,730 $4,547,727 $14,997 0.3% LESS CAPITAL OUTLAY 0 0 0 N/A TOTAL EXPENSES $4,532,730 $4,547,727 $14,997 0.3 % i i� it I 52li 2015-16 Budget 7 II 2015/2016 PROPOSED BUDGET EMPLOYEE HEALTH INSURANCE FUND 504 2014/2015 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2015/2016 (DECREASE) (DECREASE) 369-940 REIMBURSEMENTS-OPEB $154 $0 ($154) (100.0)% 381-020 FUND TRANSFER IN 37,516 38,676 1,160 3.1 % 395-020 INSURANCE CHARGES 14,050,000 13,400,000 (650,000) (4.6)% 395-021 OPEB CHARGES 0 1,600,000 1,600,000 N/A 389-040 CASH FORWARD 370,744 1,562,778 1,192,034 321.5% TOTAL REVENUES $14,458,414 $16,601,454 $2,143,040 14.8% EXPENSES: SALARIES AND BENEFITS $76,707 $77,351 $644 0.8% EXPENSES 21,380 22,046 666 31 % OPEB REIMBURSEMENT 250,000 0 (250,000) (1000)% INSURANCE CLAIMS 14,110,327 16,500,000 2,389,673 169% RESERVE FOR CONTINGENCY 0 2,057 2,057 N/A TOTAL EXPENSES $14,458,414 $16,601,454 $2,143,040 14.8% I 2015-16 Budget 53 i 2015/2016 PROPOSED BUDGET INFORMATION TECHNOLOGY FUND 505 2014/2015 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2015/2016 (DECREASE) (DECREASE) GIS INTERDEPARTMENTAL CHARGES S275,890 $298,943 $23,053 8.4% COMP SRV INTERDEPARTMENTAL CHARGES 555,432 613,443 58,011 10.4% REIMBURSEMENTS-OPEB 1,928 0 (1,928) (100.0)% CASH FORWARD 573,851 420,341 (153,510) (26.8)% TOTAL REVENUES $1,407,101 $1,332,727 ($74,374) (5.3)% EXPENSES: 103 GEOGRAPHIC INFORMATION SYSTEMS $663,251 $617,465 ($45,786) (6.9)% II 241 COMPUTER SERVICES 865,350 869,118 3,768 0.4% RESERVE FOR CONTINGENCY 0 20,094 20,094 100.0% SUB-TOTAL EXPENSES $1,528,601 $1,506,677 ($21,924) (1.4)% LESS CAPITAL OUTLAY (121;500) (173,950) (52,450) 43.2% TOTAL EXPENSES $1,407,101 $1,332,727 ($74,374) (5.3)% I i 54 2015-16 Budget i 9/14/2015 g{\17rC f�1JXli1 � 2015/2016 Final Budget Hearing Thursday, September 17, 2015 5:01 p.m. i ti�t\Fq/_ f7 / 2015/2016 Final Budget Hearing Budget Overview ��- 1 9/14/2015 µtl'q fj. 2015/16 Budget Overview Major Budget Impacts — Taxroll Increasing—up 7.11%General Fund; 7.07% M.S.T.U.; 7.38% E.S.D. — Capital Equipment— Replacement schedule resumed — Fire Rescue Station 13 -$1.8 million in additional operating costs for new station (20 total employees) — Health Insurance—employer contribution increase $459,000, no change in employee rates — Position Increases—30 net full-time BCC positions (20 for Fire Rescue), 1 FT Constitutional — Salary Increases—net $1,822,834 salary & benefits BCC — Solid Waste—assessment increase to balance I. FAdditional evisions at Workshop ding for:er Conservation—funding for dues $1,310 — Ag Extension—additional position $20,056 — 211 Crisis Hotline—additional funds $3,000 — Fire Rescue—additional mechanic position $46,353 Total Revisions at Workshops $70,719 ,I ,Q 2 9/14/2015 Budget Revisions After Workshop Additional Changes: — Funding increase request from the Department of Juvenile Justice $78,640 — Property Appraiser—DOR decreased budget ($74,380) — Oceanside Replat Street Paving MSBU - $14,193 — Oceanside Replat Street Lighting MSBU -$2,274 — Oslo Park Area Street Lighting MSBU - $40,408 Ad valorem Funds Above or Fund Millage Below Rollback Total Budget General Fund 3.3602 6.5% $77,523,210 M.S.T.0 1.0733 5.7% $26,624,870 Transportation Fund N/A N/A $14,310,369 Emergency Services Dist. 2.2551 20.6% $32,183,194 Land Acquisition Bond— 2004 Referendum 0.3315 (10.3%) $4,537,636 Aggregate 5.8001 10.5% N/A I, sa- 3 9/14/2015 General Fund Proposed Millage is 3.3602, 6.5% above rollback. The proposed budget is $77,523,210. o Open for public comments. e Consider any proposed changes to budget. • Make a motion to approve millage rate and adopt millage resolution. • Make a motion to approve dollar amount and adopt budget resolution. Kilt l_ i F al Service Taxing Unite is 1.0733, 5.7% above rollback. budget is $26,624,870. o Open for public comments. o Consider any proposed changes to budget. • Make a motion to approve millage rate and adopt millage resolution. • Make a motion to approve dollar amount and adopt budget resolution. 5'a- 4 9/14/2015 Transportation Fundf ,n The proposed budget is $14,310,369. o Open for public comments. © Consider any proposed changes to budget. o Make a motion to approve dollar amount and adopt budget resolution. Emergency Services District Proposed Millage is 2.2551, 20.6% above rollback. The proposed budget is $32,183,194. o Open for public comments. • Consider any proposed changes to budget. • Make a motion to approve millage rate and adopt millage resolution. Make a motion to approve dollar amount and adopt budget resolution. 5a- 5 9/14/2015 gulRr Environmental Land Acquisition Fj1�IS� 2004 Referendum Proposed Millage is 0.3315 (rollback rate does not apply). The proposed budget is $4,537,636. o Open for public comments. • Consider any proposed changes to budget. • Make a motion to approve millage rate and adopt millage resolution. • Make a motion to approve dollar amount and adopt budget resolution. Aggregate Millage Proposed millage is 5.8001, and is 10.5% above rollback. �a- 6 9/14/2015 Solid Waste Disposal District A. Announce 2015/2016 proposed charge and budget. 1. $64.13 per residential waste generation unit($102.61 house) 2. $35.55 per commercial waste generation unit 3. $19.96 readiness-to-use fee 4. $19.31 per ton Landfill Ash Product Disposal Fee 5. $13,137,435 budget B. Receive comments from the public. C. Consider any proposed amendments. D. Make a motion to adopt a resolution to approve non-ad valorem residential and commercial waste generation unit charges, readiness-to-use fees and Landfill Ash Product Disposal Fee. E. Make a motion to adopt budget resolution. µ11e Non-Ad Valorem Assessments - • Description Charee Per Parcel Acre/Lot 1. Vero Lake Estates M.S.B.U. $50.00 2. East Gifford M.S.B.U. $10.00 3. Oceanside Street Paving $415.00(1) (1)These districts charge on a per lot basis. All others are on a per parcel/acre basis i iI 9/14/2015 Street Lighting Districts 6m 11 Description Charge Per Parcel/Parcel Acre 1. Gifford $25.00 2. Laurelwood $30.00 3. Rockridge $8.00 4. Vero Highlands $33.00 5. Porpoise Point $11.00 6. Laurel Court $27.00 7. Tierra Linda $21.00 8. Vero Shores $19.00 9 Ixora Park $17.00 10. Royal Poinciana $32.00 11. Roseland Road $1.00 12. Whispering Pines $16.00 13. Moorings $10.00 14 Walker's Glen $22.00 15. Glendale Lakes $40.00 16. Floralton Beach $50.00 17. West Wabasso $21.00 18. Oceanside $57.00(l) 19. Oslo Park $25.47(l) (1)These districts charge on a per lot basis. All others are on a per parcel/acre basis, Non-Ad Valorem Assessments =: Cf/Hlll (cont'd.) A. Announce 2015/16 proposed charge for each non-ad valorem assessment district. B. Receive comments from the public. C. Consider any proposed amendments and calculate revised charge. D. Make a motion to adopt a resolution to approve the Non-Ad Valorem Assessment charges. Sae 8 9/14/2015 Non-Ad Valorem Dollar Budgets f;* � A. Announce 2015/16 proposed budget. Fund Description Dollar Amount 1. Special Revenue Funds $20,869,607 2. Other Debt Service Funds $988,000 3. Capital Project Funds $18,590,679 4. Enterprise Funds $45,098,027 5. Internal Service Funds I' - $26 136,881 B. Receive comments from the public. C. Consider any proposed amendments. D. Make a motion to adopt budget resolution. I I RESOLUTION NO. 2015- A RESOLUTION OF INDIAN RIVER COUNTY, FLORIDA, ESTABLISHING THE TAX MILLAGE RATE TO BE LEVIED UPON ALL REAL AND PERSONAL TAXABLE PROPERTY IN INDIAN RIVER COUNTY, FLORIDA, FOR FISCAL YEAR 2015-2016 FOR THE GENERAL FUND. WHEREAS, the Budget Officer of Indian River County prepared and presented to the County Commission a tentative budget for the General Fund of Indian River County, Florida,for the fiscal year commencing on the first day of October, 2015, and ending on the 30th day of September, 2016, addressing each of the funds therein as provided by law, including all estimated receipts, taxes to be levied, and balances expected to be brought forward, and all estimated expenditures, reserves, and balances to be carried over at the end of the year; and WHEREAS, the Board of County Commissioners of Indian River County held numerous public workshops to consider and amend the tentative budget as presented; and i WHEREAS, the Board did prepare a statement summarizing all of the tentative budgets showing for each budget and for the total of all budgets, proposed tax millages, the balances and reserves, and the total of each major classification of the receipts and expenditures classified according to accounts prescribed by the appropriate state agencies; and WHEREAS, the proposed millage rate for the General Fund is above the rolled back rate of 3.1548 by 6.5%; and WHEREAS, the Board of County Commissioners of Indian River County did hold a public I, hearing to review and adopt a tentative budget; and WHEREAS, the final budget hearing has been properly advertised and held in accordance with applicable Florida law, t NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS i OF INDIAN RIVER COUNTY, FLORIDA, that this Board does herewith levy upon all real and personal taxable property in Indian River County, Florida, for fiscal year 2015-2016, a tax of 3.3602 mills on the dollar for the purpose of funding the General Fund of Indian River County; BE IT FURTHER RESOLVED that the millage as adopted herein shall be filed in the Office of the County Budget Officer and in the Public Records; and the County Budget Officer shall transmit forthwith a certified copy of this resolution to the Property Appraiser for Indian River County, to the Tax Collector for Indian River County, and to the Department of Revenue of the State of Florida. The resolution was moved for adoption by Commissioner and the motion was seconded by Commissioner , and, upon being put to a vote, the vote was as follows: Chairman Wesley S. Davis Vice Chairman Bob Solari Commissioner Joseph E. Flescher Commissioner Peter D. O'Bryan Commissioner Tim Zorc The Chairman thereupon declared the resolution duly passed and adopted this 17th day of September, 2015. BOARD OF COUNTY COMMISSIONERS INDIAN RIVER COUNTY, FLORIDA Attest: Jeffrey R. Smith Clerk of Court and Comptroller By � By Wesley S. Davis Deputy Clerk Chairman i RESOLUTION NO. 2015- ( A RESOLUTION OF INDIAN RIVER COUNTY, FLORIDA, AMENDING THE COUNTY BUDGET OFFICER'S ESTIMATES OF RECEIPTS OTHER THAN TAXES AND OF BALANCES TO BE BROUGHT FORWARD FOR FISCAL YEAR 2015-2016 AND ADOPTING A FINAL BUDGET FOR THE GENERAL FUND. WHEREAS, the Budget Officer of Indian River County has ascertained the needs and the fiscal policy of the Board of County Commissioners for the ensuing fiscal year and did prepare and present to the Board a tentative budget for fiscal year 2015-2016 including all estimates of receipts, taxes to be levied, and balances expected to be brought forward and all estimated expenditures, reserves, and balances to be carried over at the end of the year; and WHEREAS, the Board of County Commissioners of Indian River County did examine the tentative budget and held public hearings, pursuant to law, to consider input from the citizens of Indian River County with respect to taxes to be levied and the amounts and the use of money derived from the levy of taxes, I NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, that: 1. The County Budget Officer's estimates of receipts other than taxes and of balances to be I brought forward for the General Fund are hereby revised as set forth in Exhibit "A" attached hereto. i I 2. The Board of County Commissioners of Indian River County hereby adopts the attached budget as the final budget for fiscal year 2015-2016 for the General Fund. The resolution was moved for adoption by Commissioner , and the motion was seconded by Commissioner , and, upon being put to a vote, the vote was as follows: Chairman Wesley S. Davis Vice Chairman Bob Solari Commissioner Joseph E. Flescher Commissioner Peter D. O'Bryan Commissioner Tim Zorc i The Chairman thereupon declared the resolution duly passed and adopted this 17th day of September, 2015. BOARD OF COUNTY COMMISSIONERS Attest: Jeffrey R. Smith INDIAN RIVER COUNTY, FLORIDA Clerk of Court and Comptroller By By Wesley S. Davis Deputy Clerk Chairman Attachment: EXHIBIT"A" BUDGET SUMMARY INDIAN RIVER COUNTY BOARD OF COUNY COMMISSIONERS FISCAL YEAR 2015/2016 GENERAL FUND ESTIMATED REVENUES: Federal Sources 40,000 State Sources 6,160,625 Local Sources 5,570,032 Ad Valorem Taxes 48,209,899 Non-Ad Valorem Assessments 0 User Fees 0 Sub-Total 59,980,556 Less 5%per F.S.129.01(2)(b) (2,999.028) Net 56,981,528 Interfund Transfers 15,731,837 Cash Forward-October 1,2015 4,809,845 TOTAL ESTIMATED REVENUES AND BALANCES 77,523,210 EXPENDITURES/EXPENSES: General Government 15,195,170 Public Safety 44,212,948 Physical Environment 182,822 Transportation 750,000 Economic Environment 411,520 Human Services 3,937,003 Internal Services 0 Culture/Recreation 5,518,917 Court Related Costs 195,168 Interfund Transfers 4,624,511 TOTAL EXPENDITURESIEXPENSES 75,028,059 Reserve for Contingencies 762,207 Cash Forward-September 30,2016 1,732,944 I TOTAL APPROPRIATED EXPENDITURES AND RESERVES 77,523,210 EXHIBIT"A" ! RESOLUTION NO. 2015- A RESOLUTION OF INDIAN RIVER COUNTY, FLORIDA, ESTABLISHING THE TAX MILLAGE RATE TO BE LEVIED UPON ALL REAL AND PERSONAL TAXABLE PROPERTY IN INDIAN RIVER COUNTY, FLORIDA, FOR FISCAL YEAR 2015-2016 FOR THE INDIAN RIVER COUNTY GENERAL PURPOSE MUNICIPAL SERVICE TAXING UNIT. WHEREAS, the Budget Officer of Indian River County prepared and presented to the County Commission a tentative budget for the General Purpose Municipal Service Taxing Unit of Indian River County, Florida, for the fiscal year commencing on the first day of October, 2015, and ending on the 30th day of September, 2016, addressing each of the funds therein as provided by law, including all estimated receipts, taxes to be levied, and balances expected to be brought forward, and all estimated expenditures, reserves, and balances to be carried over at the end of the year; and WHEREAS, the Board of County Commissioners of Indian River County held numerous public workshops to consider and amend the tentative budget as presented; and WHEREAS, the Board did prepare a statement summarizing all of the tentative budgets showing for each budget and for the total of all budgets, proposed tax millages, the balances and reserves, and the total of each major classification of the receipts and expenditures classified according to accounts prescribed by the appropriate state agencies; and WHEREAS, the proposed millage rate for the General Purpose Municipal Service Taxing Unit is above the rolled back rate of 1.0158 by 5.7%, and WHEREAS, the Board of County Commissioners of Indian River County did hold a public hearing to review and adopt a tentative budget; and WHEREAS, the final budget hearing has been properly advertised and held in accordance with applicable Florida law, ® NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, that this Board does herewith levy upon all real and personal taxable property in Indian River County, Florida,within the unit, for fiscal year 2015-2016, a tax of 1.0733 mills on the dollar for the purpose of funding the General Purpose Municipal Service Taxing Unit of Indian River County; BE IT FURTHER RESOLVED that the millage as adopted herein shall be filed in the Office of the County Budget Officer and in the Public Records; and the County Budget Officer shall transmit forthwith a certified copy of this resolution to the Property Appraiser for Indian River County, to the Tax Collector for Indian River County, and to the Department of Revenue of the State of Florida. The resolution was moved for adoption by Commissioner and the motion was seconded by Commissioner , and, upon being put to a vote, the vote was as follows: Chairman Wesley S. Davis Vice Chairman Bob Solari Commissioner Joseph E. Flescher Commissioner Peter D. O'Bryan Commissioner Tim Zorc The Chairman thereupon declared the resolution duly passed and adopted this 17th day of September, 2015. BOARD OF COUNTY COMMISSIONERS Attest: Jeffrey R. Smith INDIAN RIVER COUNTY, FLORIDA Clerk of Court and Comptroller ® By ByWesleyS Davis Deputy Clerk Chairman i RESOLUTION NO. 2015- is A RESOLUTION OF INDIAN RIVER COUNTY, FLORIDA, AMENDING THE COUNTY BUDGET OFFICER'S ESTIMATES OF RECEIPTS OTHER THAN TAXES AND OF BALANCES TO BE BROUGHT FORWARD FOR FISCAL YEAR 2015-2016 AND ADOPTING A FINAL BUDGET FOR THE INDIAN RIVER COUNTY GENERAL PURPOSE MUNICIPAL SERVICE TAXING UNIT. WHEREAS, the Budget Officer of Indian River County has ascertained the needs and the fiscal policy of the Board of County Commissioners for the ensuing fiscal year and did prepare and present to the Board a tentative budget for fiscal year 2015-2016 including all estimates of receipts, taxes to be levied, and balances expected to be brought forward and all estimated expenditures, reserves, and balances to be carried over at the end of the year; and WHEREAS, the Board of County Commissioners of Indian River County did examine the tentative budget and held public hearings, pursuant to law, to consider input from the citizens of Indian River County with respect to taxes to be levied and the amounts and the use of money derived from the levy of taxes, NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, that: I' 1. The County Budget Officer's estimates of receipts other than taxes and of balances to be it brought forward for the General Purpose Municipal Service Taxing Unit are hereby revised as set forth in Exhibit"A" attached hereto. ® 2. The Board of County Commissioners of Indian River County hereby adopts the attached budget as the final budget for fiscal year 2015-2016 for the General Purpose Municipal Service Taxing Unit. The resolution was moved for adoption by Commissioner and the motion was seconded by Commissioner and, upon being put to a vote, j the vote was as follows: i Chairman Wesley S. Davis Vice Chairman Bob Solari Commissioner Joseph E. Flescher Commissioner Peter D. O'Bryan Commissioner Tim Zorc The Chairman thereupon declared the resolution duly passed and adopted this 17th day of September, 2015. BOARD OF COUNTY COMMISSIONERS INDIAN RIVER COUNTY, FLORIDA Attest: Jeffrey R. Smith Clerk of Court and Comptroller By By Wesley S. Davis Deputy Clerk Chairman ® Attachment: EXHIBIT"A" BUDGET SUMMARY INDIAN RIVER COUNTY BOARD OF COUNY COMMISSIONERS FISCAL YEAR 2015/2016 MUNICIPAL SERVICE TAXING UNIT ESTIMATED REVENUES: Federal Sources 0 State Sources 6,095,375 Local Sources 11,321,069 Ad Valorem Taxes 8,505,209 Non-Ad Valorem Assessments 0 User Fees 0 Sub-Total 25,921,653 Less 5%per F.S.129.01(2)(b) (1,296,083) Net 24,625,570 Interfund Transfers 0 Cash Forward-October 1,2015 1,999,300 TOTAL ESTIMATED REVENUES AND BALANCES 26,624,870 EXPENDITURES/EXPENSES: General Government 1,192,720 Public Safety 428,976 Physical Environment 115,322 Transportation 339,867 Economic Environment 0 Human Services 0 Internal Services 0 Culture/Recreation 3,506,531 Court Related Costs 0 Interfund Transfers 20,469,718 TOTAL EXPENDITURES/EXPENSES 26,053,134 Reserve for Contingencies 293,055 Cash Forward-September 30,2016 278,681 TOTAL APPROPRIATED EXPENDITURES AND RESERVES 26,624,870 i i i EXHIBIT"A" i RESOLUTION NO. 2015- ® A RESOLUTION OF INDIAN RIVER COUNTY, FLORIDA, AMENDING THE COUNTY BUDGET OFFICER'S ESTIMATES OF RECEIPTS OTHER THAN TAXES AND OF BALANCES TO BE BROUGHT FORWARD FOR FISCAL YEAR 2015-2016 AND ADOPTING A FINAL BUDGET FOR THE TRANSPORTATION FUND. WHEREAS, the Budget Officer of Indian River County has ascertained the needs and the fiscal policy of the Board of County Commissioners for the ensuing fiscal year and did prepare and present to the Board a tentative budget for fiscal year 2015-2016, including all estimates of receipts, taxes to be levied, and balances expected to be brought forward and all estimated expenditures, reserves, and balances to be carried over at the end of the year; and WHEREAS, the Board of County Commissioners of Indian River County did examine the tentative budget and held public hearings, pursuant to law, to consider input from the citizens of Indian River County with respect to taxes to be levied and the amounts and the use of money derived from the levy of taxes, NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, that: 1 The County Budget Officer's estimates of receipts other than taxes and of balances to be brought forward for the Transportation Fund are hereby revised as set forth in Exhibit "A" attached hereto. 2. The Board of County Commissioners of Indian River County hereby adopts the attached ® budget as the final budget for fiscal year 2015-2016 for the Transportation Fund. The resolution was moved for adoption by Commissioner , and the motion was seconded by Commissioner , and, upon being put to a vote, the vote was as follows: Chairman Wesley S. Davis Vice Chairman Bob Solari Commissioner Joseph E. Flescher Commissioner Peter D. O'Bryan Commissioner Tim Zorc The Chairman thereupon declared the resolution duly passed and adopted this 17th day of September, 2015. i BOARD OF COUNTY COMMISSIONERS INDIAN RIVER COUNTY, FLORIDA Attest: Jeffrey R. Smith Clerk of Court and Comptroller By By Wesley S. Davis Deputy Clerk Chairman ® Attachment: EXHIBIT "A" f. BUDGET SUMMARY INDIAN RIVER COUNTY BOARD OF COUNY COMMISSIONERS FISCAL YEAR 2015/2016 TRANSPORTATION FUND I, ESTIMATED REVENUES: Federal Sources 0 State Sources 2,606,330 Local Sources 752,500 Ad Valorem Taxes 0 Non-Ad Valorem Assessments 0 User Fees 0 Sub-Total 3,358,830 Less 5%per F.S.129.01(2)(b) (154,191) Net 3,204,639 i Interfund Transfers 9,199,769 Cash Forward-October 1,2015 1,905,961 TOTAL ESTIMATED REVENUES AND BALANCES 14,310,369 EXPENDITURES/EXPENSES: General Government 286,692 Public Safety 0 Physical Environment 599,831 Transportation 12,389,058 Economic Environment 0 Human Services 0 Internal Services 0 Culture/Recreation 0 Court Related Costs 0 Interfund Transfers 107,667 TOTAL EXPENDITURESIEXPENSES 13,383,248 Reserve for Contingencies 327,121 Cash Forward-September 30,2016 600,000 TOTAL APPROPRIATED EXPENDITURES AND RESERVES 14,310,369 EXHIBIT"A" i RESOLUTION NO. 2015- ® A RESOLUTION OF INDIAN RIVER COUNTY, FLORIDA, ESTABLISHING THE TAX MILLAGE RATE TO BE LEVIED UPON ALL REAL AND PERSONAL TAXABLE PROPERTY IN INDIAN RIVER COUNTY, FLORIDA, FOR FISCAL YEAR 2015-2016 FOR THE INDIAN RIVER COUNTY EMERGENCY SERVICES DISTRICT. WHEREAS, the Budget Officer of Indian River County prepared and presented to the County Commission a tentative budget for the Emergency Services District of Indian River County, Florida, for the fiscal year commencing on the first day of October, 2015, and ending on the 30th day of September, 2016, addressing each of the funds therein as provided by law, including all estimated receipts, taxes to be levied, and balances expected to be brought forward, and all estimated expenditures, reserves, and balances to be carried over at the end of the year; and WHEREAS, the Board of County Commissioners of Indian River County held numerous public workshops to consider and amend the tentative budget as presented; and WHEREAS, the Board did prepare a statement summarizing all of the tentative budgets showing for each budget and for the total of all budgets, proposed tax millages, the balances and reserves, and the total of each major classification of the receipts and expenditures classified according to accounts prescribed by the appropriate state agencies; and WHEREAS, the proposed millage rate for the Emergency Services District is above the rolled back rate of 1.8702 by 20.6%; and WHEREAS, the Board of County Commissioners of Indian River County did hold a public hearing to review and adopt a tentative budget; and WHEREAS, the final budget hearing has been properly advertised and held in accordance with applicable Florida law, NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, that this Board, on behalf of the Indian River County Emergency Services District, does herewith levy upon all real and personal taxable property in Indian River County, Florida, within the district, for fiscal year 2015-2016, a tax of 2.2551 mills on the dollar for the purpose of funding the Emergency Services District of Indian River County; BE IT FURTHER RESOLVED that the millage as adopted herein shall be filed in the Office of the County Budget Officer and in the Public Records; and the County Budget Officer shall transmit forthwith a certified copy of this resolution to the Property Appraiser for Indian River County, to the Tax Collector for Indian River County, and to the Department of Revenue of the State of Florida. The resolution was moved for adoption by Commissioner and the motion was seconded by Commissioner , and, upon being put to a vote, the vote was as follows: Chairman Wesley S. Davis Vice Chairman Bob Solari Commissioner Joseph E. Flescher Commissioner Peter D. O'Bryan Commissioner Tim Zorc The Chairman thereupon declared the resolution duly passed and adopted this 17th day of September, 2015. BOARD OF COUNTY COMMISSIONERS Attest: Jeffrey R. Smith INDIAN RIVER COUNTY, FLORIDA Clerk of Court and Comptroller ® By ByWesleyS. Davis Deputy Clerk Chairman 5A- i`� RESOLUTION NO. 2015- A RESOLUTION OF INDIAN RIVER COUNTY, FLORIDA, AMENDING THE COUNTY BUDGET OFFICER'S ESTIMATES OF RECEIPTS OTHER THAN TAXES AND OF BALANCES TO BE BROUGHT FORWARD FOR FISCAL YEAR 2015-2016 AND ADOPTING A FINAL BUDGET FOR THE EMERGENCY SERVICES DISTRICT. WHEREAS, the Budget Officer of Indian River County has ascertained the needs and the fiscal policy of the Board of County Commissioners for the ensuing fiscal year and did prepare and present to the Board a tentative budget for fiscal year 2015-2016, including all estimates of receipts, taxes to be levied, and balances expected to be brought forward and all estimated expenditures, reserves, and balances to be carried over at the end of the year; and WHEREAS, the Board of County Commissioners of Indian River County did examine the tentative budget and held public hearings, pursuant to law, to consider input from the citizens of Indian River County with respect to taxes to be levied and the amounts and the use of money derived from the levy of taxes, NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY i COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, that: 1. The County Budget Officer's estimates of receipts other than taxes and of balances to be brought forward for the Emergency Services District are hereby revised as set forth in Exhibit "A" attached hereto. 2 The Board of County Commissioners of Indian River County, on behalf of the Indian River County Emergency Services District, hereby adopts the attached budget as the final budget for fiscal year 2015-2016 for the Emergency Services District. The resolution was moved for adoption by Commissioner and the motion was seconded by Commissioner , and, upon being put to a vote, the vote was as follows: Chairman Wesley S. Davis Vice Chairman Bob Solari Commissioner Joseph E Flescher Commissioner Peter D. O'Bryan Commissioner Tim Zorc The Chairman thereupon declared the resolution duly passed and adopted this 17th day of September, 2015. BOARD OF COUNTY COMMISSIONERS INDIAN RIVER COUNTY, FLORIDA Attest: Jeffrey R. Smith Clerk of Court and Comptroller By By Wesley S. Davis Deputy Clerk Chairman Attachment: EXHIBIT "A" BUDGET SUMMARY INDIAN RIVER COUNTY BOARD OF COUNY COMMISSIONERS FISCAL YEAR 2015/2016 EMERGENCY SERVICES DISTRICT ESTIMATED REVENUES: Federal Sources 0 State Sources 47,500 Local Sources 5,565,817 Ad Valorem Taxes 26,500,071 Non-Ad Valorem Assessments 0 User Fees 0 Sub-Total 32,113,388 Less 5%per F.S.129.01(2)(b) (1,605,669) I Net 30,507,719 Interfund Transfers 0 Cash Forward-October 1,2015 1,675,475 TOTAL ESTIMATED REVENUES II AND BALANCES 32,183,194 ® EXPENDITURES/EXPENSES: General Government 494,569 Public Safety 30,711,290 Physical Environment 0 Transportation 0 Economic Environment 0 Human Services 0 Internal Services 0 Culture/Recreation 0 Court Related Costs 0 Interfund Transfers 0 TOTAL EXPENDITURES/EXPENSES 31,205,859 Reserve for Contingencies 802,507 Cash Forward-September 30,2016 174,828 TOTAL APPROPRIATED EXPENDITURES AND RESERVES 32,183,194 EXHIBIT"A" RESOLUTION NO. 2015- A RESOLUTION OF INDIAN RIVER COUNTY, FLORIDA, ESTABLISHING THE TAX MILLAGE RATE TO BE LEVIED UPON ALL REAL AND PERSONAL TAXABLE PROPERTY IN INDIAN RIVER COUNTY, FLORIDA, FOR FISCAL YEAR 2015-2016 FOR THE GENERAL OBLIGATION LAND ACQUISITION BOND ISSUE—2004 REFERENDUM WHEREAS, the Budget Officer of Indian River County prepared and presented to the County Commission a tentative budget for the General Obligation Land Acquisition Bond Issue — 2004 Referendum of Indian River County, Florida, for the fiscal year commencing on the first day of October, 2015, and ending on the 30th day of September, 2016, addressing each of the funds therein as provided by law, including all estimated receipts, taxes to be levied, and balances expected to be brought forward, and all estimated expenditures, reserves, and balances to be carried over at the end of the year; and WHEREAS, the Board of County Commissioners of Indian River County held numerous public workshops to consider and amend the tentative budget as presented; and WHEREAS, the Board did prepare a statement summarizing all of the tentative budgets showing for each budget and for the total of all budgets, proposed tax millages, the balances and reserves, and the total of each major classification of the receipts and expenditures classified according to accounts prescribed by the appropriate state agencies; and WHEREAS, the Board of County Commissioners of Indian River County did hold a public hearing to review and adopt a tentative budget; and WHEREAS, the final budget hearing has been properly advertised and held in accordance with applicable Florida law, NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS ® OF INDIAN RIVER COUNTY, FLORIDA, that this Board does herewith levy upon all real and personal taxable property in Indian River County, Florida, for fiscal year 2015-2016, a tax of 0.3315 mills on the dollar for the purpose of funding the General Obligation Land Acquisition Bond Issue— 2004 Referendum of Indian River County; BE IT FURTHER RESOLVED that the millage as adopted herein shall be filed in the Office of the County Budget Officer and in the Public Records; and the County Budget Officer shall transmit forthwith a certified copy of this resolution to the Property Appraiser for Indian River County, to the Tax Collector for Indian River County, and to the Department of Revenue of the State of Florida. The resolution was moved for adoption by Commissioner and the motion was seconded by Commissioner , and, upon being put to a vote, the vote was as follows: Chairman Wesley S. Davis Vice Chairman Bob Solari Commissioner Joseph E. Flescher Commissioner Peter D. O'Bryan Commissioner Tim Zorc The Chairman thereupon declared the resolution duly passed and adopted this 17th day of September, 2015 BOARD OF COUNTY COMMISSIONERS Attest: Jeffrey R. Smith INDIAN RIVER COUNTY, FLORIDA Clerk of Court and Comptroller ® By ByWesleyS. Davis Deputy Clerk Chairman II I RESOLUTION NO. 2015- ® A RESOLUTION OF INDIAN RIVER COUNTY, FLORIDA, AMENDING THE I; COUNTY BUDGET OFFICER'S ESTIMATES OF RECEIPTS OTHER THAN TAXES AND OF BALANCES TO BE BROUGHT FORWARD FOR FISCAL YEAR 2015-2016 AND ADOPTING A FINAL BUDGET FOR THE GENERAL OBLIGATION LAND ACQUISITION BOND ISSUE—2004 REFERENDUM WHEREAS, the Budget Officer of Indian River County has ascertained the needs and the fiscal policy of the Board of County Commissioners for the ensuing fiscal year and did prepare and present to the Board a tentative budget for fiscal year 2015-2016, including all estimates of receipts, taxes to be levied, and balances expected to be brought forward and all estimated expenditures, reserves, and balances to be carried over at the end of the year; and WHEREAS, the Board of County Commissioners of Indian River County did examine the tentative budget and held public hearings, pursuant to law, to consider input from the citizens of Indian River County with respect to taxes to be levied and the amounts and the use of money derived from the levy of taxes, NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, that: 1. The County Budget Officer's estimates of receipts other than taxes and of balances to be brought forward for the General Obligation Land Acquisition Bond Issue — 2004 Referendum are hereby revised as set forth in Exhibit"A" attached hereto. l �I 2. The Board of County Commissioners of Indian River County hereby adopts the attached �! ® budget as the final budget for fiscal year 2015-2016 for the General Obligation Land Acquisition Bond Issue — 2004 Referendum. The resolution was moved for adoption by Commissioner and the motion was seconded by Commissioner and, upon being put to a vote, the vote was as follows: Chairman Wesley S. Davis Vice Chairman Bob Solari Commissioner Joseph E. Flescher Commissioner Peter D. O'Bryan Commissioner Tim Zorc The Chairman thereupon declared the resolution duly passed and adopted this 17th day of September, 2015. BOARD OF COUNTY COMMISSIONERS INDIAN RIVER COUNTY, FLORIDA Attest: Jeffrey R. Smith Clerk of Court and Comptroller By By Wesley S. Davis Deputy Clerk Chairman Attachment: EXHIBIT"A" BUDGET SUMMARY INDIAN RIVER COUNTY BOARD OF COUNY COMMISSIONERS FISCAL YEAR 2015/2016 2004 LAND ACQUISITION BONDS ESTIMATED REVENUES: Federal Sources 0 State Sources 0 Local Sources 5,000 Ad Valorem Taxes 4,755,669 Non-Ad Valorem Assessments 0 User Fees 0 Sub-Total 4,760,669 Less 5%per F S.129 01(2)(b) (238,033) Net 4,522,636 Interfund Transfers 0 Cash Forward-October 1,2015 15,000 TOTAL ESTIMATED REVENUES AND BALANCES 4,537,636 ® EXPENDITURES/EXPENSES: General Government 4,495,587 Public Safety 0 Physical Environment 0 i Transportation 0 Economic Environment 0 Human Services 0 Internal Services 0 Culture/Recreation 0 Court Related Costs 0 Interfund Transfers 0 I TOTAL EXPENDITURES/EXPENSES 4,495,587 Reserve for Contingencies 0 Cash Forward-September 30,2016 42,049 I TOTAL APPROPRIATED EXPENDITURES AND RESERVES 4,537,636 f EXHIBIT"A" i RESOLUTION NO. 2015- ® A RESOLUTION OF INDIAN RIVER COUNTY SOLID WASTE DISPOSAL DISTRICT ESTABLISHING THE ASSESSMENT RATE TO BE LEVIED UPON ALL REAL TAXABLE PROPERTY IN INDIAN RIVER COUNTY, FLORIDA, FOR FISCAL YEAR 2015-2016 FOR THE SOLID WASTE DISPOSAL DISTRICT. j WHEREAS, the Budget Officer of Indian River County prepared and presented to the Board of the Solid Waste Disposal District, a dependent special district of Indian River County, Florida, a tentative budget for the Solid Waste Disposal District of Indian River County, Florida, for the fiscal year commencing on the first day of October, 2015, and ending on the 30th day of September, 2016, addressing each of the funds therein as provided by law, including all estimated receipts, assessments, and balances expected to be brought forward, and all estimated expenditures, reserves, and balances to be carried over at the end of the year; and WHEREAS, the Board held numerous public workshops to consider and amend the tentative budget as presented; and WHEREAS, the Board did prepare a statement summarizing all of the tentative budgets showing for each budget and for the total of all budgets, proposed assessments, the balances and reserves, and the total of each major classification of the receipts and expenditures classified according to accounts prescribed by the appropriate state agencies; and WHEREAS, the Board did hold a public hearing to review and adopt a tentative budget; and WHEREAS, the final budget hearing has been properly advertised and held in accordance with applicable Florida law, NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF THE SOLID WASTE DISPOSAL DISTRICT OF INDIAN RIVER COUNTY, FLORIDA, that the Board does herewith assess a rate of$64.13 per Residential Waste Generation Unit; $35.55 per Commercial Waste Generation Unit; and a readiness- to-use fee of$19.96 per Waste Generation Unit. For INEOS New Planet BioEnergy, LLC, the proposed landfill disposal of ash residue and related materials not suitable for production of ethanol fee will be $19.31 per ton; BE IT FURTHER RESOLVED that the assessments as adopted herein shall be filed in the Office of the County Budget Officer and in the Public Records; and the County Budget Officer shall transmit forthwith a certified copy of this resolution to the Property Appraiser for Indian River County, to the Tax Collector for Indian River County, and to the Department of Revenue of the State of Florida The resolution was moved for adoption by Commissioner , and the motion was seconded by Commissioner , and, upon being put to a vote, the vote was as follows: Chairman Wesley S. Davis Vice Chairman Bob Solari Commissioner Joseph E. Flescher Commissioner Peter D. O'Bryan Commissioner Tim Zorc The Chairman thereupon declared the resolution duly passed and adopted this 17th day of September, 2015. SOLID WASTE DISPOSAL DISTRICT INDIAN RIVER COUNTY, FLORIDA Attest: Jeffrey R. Smith Clerk of Court and Comptroller By By Wesley S. Davis Deputy Clerk Chairman RESOLUTION NO. 2015- ® A RESOLUTION OF INDIAN RIVER COUNTY, FLORIDA, AMENDING THE COUNTY BUDGET OFFICER'S ESTIMATES OF RECEIPTS OTHER THAN TAXES AND OF BALANCES TO BE BROUGHT FORWARD FOR FISCAL YEAR 2015-2016 AND ADOPTING A FINAL BUDGET FOR THE SOLID WASTE DISPOSAL DISTRICT. WHEREAS, the Budget Officer of Indian River County has ascertained the needs and the fiscal policy of the Board of County Commissioners for the ensuing fiscal year and did prepare and present to the Board a tentative budget for fiscal year 2015-2016, including all estimates of receipts, taxes to be levied, and balances expected to be brought forward and all estimated expenditures, reserves, and balances to be carried over at the end of the year; and WHEREAS, the Board of County Commissioners of Indian River County did examine the tentative budget and held public hearings, pursuant to law, to consider input from the citizens of Indian River County with respect to taxes to be levied and the amounts and the use of money derived from the levy of taxes, NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, that: 1. The County Budget Officer's estimates of receipts other than taxes and of balances to be brought forward for the Solid Waste Disposal District are hereby revised as set forth in Exhibit"A" attached hereto. 2. The Board of County Commissioners of Indian River County, on behalf of the Solid Waste Disposal District, a dependent special district of Indian River County, Florida, hereby adopts the attached budget as the final budget for fiscal year 2015-2016 for the Solid Waste Disposal District. The resolution was moved for adoption by Commissioner , and the motion was seconded by Commissioner , and, upon being put to a vote, the vote was as follows: Chairman Wesley S. Davis Vice Chairman Bob Solari Commissioner Joseph E. Flescher Commissioner Peter D. O'Bryan Commissioner Tim Zorc The Chairman thereupon declared the resolution duly passed and adopted this 17th day of September, 2015. BOARD OF COUNTY COMMISSIONERS INDIAN RIVER COUNTY, FLORIDA Attest: Jeffrey R Smith Clerk of Court and Comptroller By By Wesley S. Davis Deputy Clerk Chairman Attachment: EXHIBIT "A" 5� �5 BUDGET SUMMARY INDIAN RIVER COUNTY BOARD OF COUNY COMMISSIONERS ® FISCAL YEAR 2015/2016 SOLID WASTE DISPOSAL DISTRICT ESTIMATED REVENUES: Federal Sources 0 State Sources 0 Local Sources 1,570,506 Ad Valorem Taxes 0 Non-Ad Valorem Assessments 11,618,232 User Fees 0 Sub-Total 13,188,738 Less 5%per F S 129 01(2)(b) (659,437) Net 12,529,301 Interfund Transfers 0 Cash Forward-October 1,2015 608,134 TOTAL ESTIMATED REVENUES AND BALANCES 13,137,435 ® EXPENDITURES/EXPENSES: General Government 207,487 Public Safety 0 Physical Environment 12,911,768 Transportation 0 Economic Environment 0 Human Services 0 Internal Services 0 Culture/Recreation 0 Court Related Costs 0 Interfund Transfers 0 TOTAL EXPENDITURES/EXPENSES 13,119,255 Reserve for Contingencies 18,180 Cash Forward-September 30,2016 0 TOTAL APPROPRIATED EXPENDITURES AND RESERVES 13,137,435 EXHIBIT"A" i RESOLUTION NO. 2015- ® A RESOLUTION OF INDIAN RIVER COUNTY, FLORIDA, ESTABLISHING THE ASSESSMENT RATES TO BE LEVIED UPON CERTAIN REAL PROPERTY IN INDIAN RIVER COUNTY FOR FISCAL YEAR 2015-2016 FOR ALL THE NON-AD VALOREM ASSESSMENTS. WHEREAS, the Budget Officer of Indian River County has ascertained the needs and the fiscal policy of the Board of County Commissioners for the ensuing fiscal year and did prepare and present to the Board a tentative budget for all of the street lighting municipal service benefit units established pursuant to The Code of Indian River, Florida, and the East Gifford Watershed Area Municipal Service Benefit Unit established pursuant to The Code of Indian River, Florida, and WHEREAS, the Board of County Commissioners of Indian River County did examine the tentative budgets of all of the aforementioned municipal service benefit units and held public hearings, pursuant to law, to consider input from the citizens of Indian River County with respect to the special assessments to be levied and the amounts and the use of money derived from the levy of the special assessments, NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, that: The Board of County Commissioners of Indian River County hereby adopts and levies the special assessments set forth in Exhibit "A" attached hereto as the final amounts for fiscal year 2015-2016 for all non-ad valorem assessments in each municipal service benefit unit set forth therein. The resolution was moved for adoption by Commissioner , and the motion was seconded by Commissioner and, upon being put to a vote, the vote was as follows: Chairman Wesley S. Davis Vice Chairman Bob Solari Commissioner Joseph E. Flescher Commissioner Peter D. O'Bryan Commissioner Tim Zorc The Chairman thereupon declared the resolution duly passed and adopted this 17th day of September, 2015. BOARD OF COUNTY COMMISSIONERS INDIAN RIVER COUNTY, FLORIDA Attest: Jeffrey R. Smith Clerk of Court and Comptroller By By Wesley S. Davis Deputy Clerk Chairman Attachment: EXHIBIT "A" i BUDGET SUMMARY INDIAN RIVER COUNTY BOARD OF COUNTY COMMISSIONERS FISCAL YEAR 2015/2016 Vero Lake Estates M.S.B.U. $50.00 Per Parcel/Acre East Gifford Stormwater M.S.B.U. $10.00 Per Parcel/Acre Oceanside Street Paving M.S.B.U. $415.00 Per Lot Gifford $25.00 Per Parcel/Acre Laurelwood $30.00 Per Parcel/Acre Rockridge $8.00 Per Parcel/Acre Vero Highlands $33.00 Per Parcel/Acre Porpoise Point $11.00 Per Parcel/Acre Laurel Court $27.00 Per Parcel/Acre Tierra Linda $21.00 Per Parcel/Acre Vero Shores $19.00 Per Parcel/Acre Ixora Park $17.00 Per Parcel/Acre Royal Poinciana $32.00 Per Parcel/Acre Roseland Road $1.00 Per Parcel/Acre Whispering Pines $16.00 Per Parcel/Acre Moorings $10.00 Per Parcel/Acre Walker's Glen $22.00 Per Parcel/Acre Glendale Lakes $40.00 Per Parcel/Acre Floralton Beach $50.00 Per Parcel/Acre West Wabasso $21.00 Per Parcel/Acre Oceanside $57.00 Per Lot Oslo Park $25.47 Per Lot EXHIBIT"A" i RESOLUTION NO. 2015- ® A RESOLUTION OF INDIAN RIVER COUNTY, FLORIDA, ADOPTING A FINAL BUDGET FOR FISCAL YEAR 2015-2016 FOR CERTAIN i NONTAXING FUNDS OF INDIAN RIVER COUNTY. WHEREAS, the Board of County Commissioners of Indian River County has held the necessary budget hearings as provided by Florida law, has considered all expenditures set forth in the budgets, and now determines that adoption of the budgets is in the best interest of the citizens of Indian River County; NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, that the Board of County Commissioners hereby adopts the budgets set forth for the following funds: Other Special Revenue Funds $ 20,869,607 Other Debt Service Fund $ 988,000 Capital Projects $ 18,590,679 Enterprise Funds $ 45,098,027 Internal Service Funds $ 26,136,881 The resolution was moved for adoption by Commissioner and the motion was seconded by Commissioner and, upon being put to a vote, the vote was as follows: ® Chairman Wesley S, Davis Vice Chairman Bob Solari Commissioner Joseph E. Flescher Commissioner Peter D. O'Bryan Commissioner Tim Zorc The Chairman thereupon declared the resolution duly passed and adopted this 17th day of September, 2015. BOARD OF COUNTY COMMISSIONERS INDIAN RIVER COUNTY, FLORIDA Attest: Jeffrey R. Smith Clerk of Court and Comptroller By By Wesley S. Davis Deputy Clerk Chairman Attachment: EXHIBIT "A" II BUDGET SUMMARY INDIAN RIVER COUNTY BOARD OF COUNY COMMISSIONERS ® FISCAL YEAR 2015/2016 OTHER OTHER SPECIAL, DEBT INTERNAL REVENUE SERVICE CAPITAL ENTERPRISE SERVICE FUNDS FUND PROJECTS FUNDS FUNDS ESTIMATED REVENUES: Federal Sources 3,180,990 0 0 0 0 State Sources 1,539,135 500,000 125,000 0 0 Local Sources 8,685,394 540,000 15,022,976 62,000 190,000 Ad Valorem Taxes 0 0 0 0 0 Non-Ad Valorem Assessments 530,579 0 0 0 0 User Fees 0 0 0 36,461,000 23,897,386 Sub-Total 13,936,098 1,040,000 15,147,976 36,523,000 24,087,386 Less 5%per F.S 129.01(2)(b) (468,708) (52,000) (751,149) (1,826,150) (229,750) Net 13,467,390 988,000 14,396,827 34,696,850 23,857,636 Interfund Transfers 123,947 0 125,000 82,667 63,676 Cash Forward-October 1,2015 7,278,270 0 4,068,852 10,318,510 2,215,569 TOTAL ESTIMATED REVENUES AND BALANCES 20,869,607 988,000 18,590,679 45,098,027 26,136,881 I ;, I� EXPENDITURES/EXPENSES: General Government 935,788 988,000 789,129 0 0 Public Safety 928,900 0 880,000 2,414,132 0 Physical Environment 95,000 0 1,491,079 38,705,666 0 Transportation 11,290,668 0 7,973,873 0 0 Economic Environment 0 0 0 0 0 Human Services 3,519,573 0 0 0 0 Internal Services 0 0 0 0 26,101,222 Culture/Recreation 3,136,119 0 4,720,000 2,706,642 0 Court Related Costs 688,550 0 0 0 0 Interfund Transfers 0 0 125,000 0 0 TOTAL EXPENDITURES/EXPENSES 20,594,598 988,000 15,979,081 43,826,440 26,101,222 Reserve for Contingencies 32,107 0 0 242,256 35,659 Cash Forward-September 30,2016 242,902 0 2,611,598 1,029,331 0 TOTAL APPROPRIATED EXPENDITURES AND RESERVES 20,869,607 988,000 18,590,679 45,098,027 26,136,881 I' I I I EXHIBIT"A"