HomeMy WebLinkAbout09/10/2014 (2)2014/2015
PRELIMINARY
BUDGET HEARING
SEPTEMBER 10, 2014
5:01 P.M.
TABLE OF CONTENTS
Budget Ad and Comparison By Fund 1 — 6
Summary of Budget Revisions from Workshop 9 - 12
Taxing District Summary 15
General Fund 19 - 22
Municipal Service Taxing Unit (M.S.T.U.) 25 - 26
Transportation Fund 29
Emergency Services District 33
Land Acquisition Bond — 2004 Referendum 37
Non -Ad Valorem
Solid Waste Disposal District (S.W.D.D.) 41
Vero Lake Estates M.S.B.U. 42
East Gifford Stormwater Watershed M.S.B.U. 43
Streetlighting Districts 44 - 45
Enterprise and Internal Service Funds:
Golf Course 49
Building Department 50
Utility Services 51
Utility Impact Fee 52
Fleet Management 53
Self -Insurance 54
Employee Health Insurance 55
Information Technology 56
BUDGET AD
AND
COMPARISON
BY FUND
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THE TENTATIVE, ADOPTED, AND/OR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE REFERENCED TAXING AUTHORITY AS A PUBLIC RECORD.
3
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 $ 70,333,155
B. Less tax reductions due to Value
Adjustment Board and other
assessment changes $ 96,954
C. Actual property tax levy $ 70,236,201
This year's proposedtaxlevy ...$ 74,571,773
All concerned citizens are invited to attend a public
hearing on the tax increase to be held on
Tuesday, September 16, 2014
at 5:01 p.m.
at
County Commission Chambers
1801 27th Street
Vero Beach, Florida 32960.
A FINAL DECISION on the proposed tax increase and
the budget will be made at this hearing.
4
Proposed Budget Comparison by Fund
Fiscal Year 2013/14 and 2014/15
Fund Number and Description
FY 2013114
Budget @
3/31/14
FY 2014/15
Department
Requests
FY 2014/15
Proposed Budget
Increase
(Decrease)
% Increase
(Decrease)
Ad Valorem Taxing Funds:
001
General Fund
$71,982,680
$76,071,731
$72,912,258
$929,578
1.29
004
Municipal Service Taxing Unit Fund
24,983,056
26,642,905
25,754,976
771,920
3.09
111
Transportation Fund
13,519,718
15,011,050
13,642,957
123,239
0.91
114
Emergency Services District
27,096,690
28,248,657
27,817,122
720,432
2.66
245
2004 Land Acquisition Bonds
4,775,560
4,747,811
4,750,312
(25,248)
(0.53)%
Total - Ad Valorem Taxing Funds:
$142,357,704
$150,722,154
$144,877,625
$2,519,921
1.77 %
Solid Waste Disposal District:
411
Solid Waste Disposal District
$11,276,276
$11,682,925
$11,685,228
$408,952
3.63 %
Special Revenue Funds:
102
New Traffic Improvement Fees
3,676,564
5,405,000
5,405,000
1,728,436
47.01 %
103
Additional Impact Fees
6,424,417
624,937
624,523
(5,799,894)
(90.28)%
106
Court Facilities Fund
30,000
0
0
(30,000)
(100.00)%
108
Section 8/Rental Assistance
2,470,875
2,069,535
1,808,782
(662,093)
(26.80)%
109
Secondary Road Construction
14,057,726
4,914,593
5,517,940
(8,539,786)
(60.75)%
112
Special Law Enforcement
103,287
0
0
(103,287)
(100.00)%
117
Tree Ordinance Fines
50,000
50,000
50,000
0
0.00 %
119
Tourist Development Fund
728,313
728,313
745,978
17,665
2.43
120
911 Surcharge
777,440
805,356
804,606
27,166
3.49 %
121
Drug Abuse Fund
72,427
72,427
0
(72,427)
(100.00)%
123
IRCLHAP/SHIP
440,078
660,086
660,240
220,162
50.03 %
124
Metro Plan Organization
728,334
760,115
691,847
(36,487)
(5.01)%
127
Native Uplands Acquisition
55,000
55,000
55,000
0
0.00 %
128
Beach Restoration
6,735,476
868,976
868,254
(5,867,222)
(87.11)%
129
Neighborhood Stabilization Plan
114,112
0
0
(114,112)
(100.00)%
130
Neighborhood Stabilization 3 Plan
1,114,479
0
0
(1,114,479)
(100.00)%
133
Florida Boating Improvement Prog.
266,300
44,300
44,300
(222,000)
(83.36)%
134
Library Bequest Fund
59,904
50,000
39,500
(20,404)
(34.06)%
135
Disabled Access Programs
20,000
20,000
20,000
0
0.00
136
Intergovernmental Grants
778,285
778,285
650,871
(127,414)
(16.37)%
137
Traffic Education Program
13,593
0
0
(13,593)
(100.00)%
140
Court Facility Surcharge Fund
147,675
141,507
141,507
(6,168)
(4.18)%
141
Additional Court Costs
96,914
101,086
101,086
4,172
4.30
142
Court Technology Fund
401,939
432,306
432,306
30,367
7.56 %
145
Land Acquisition Series 2006
211,669
40,000
40,000
(171,669)
(81.10)%
171
E. Gifford Stormwater M.S.B.U.
940
940
943
3
0.32 %
181
Gifford Streetlighting
77,432
77,432
77,496
64
0.08 %
182
Laurelwood Streetlighting
7,292
7,292
7,298
6
0.08 %
183
Rockridge Streetlighting
3,625
3,625
3,635
10
0.28
2014/15
Budget
5
(1)Enterpnse and Internal Service funds are net of capital in accordance with Generally Accepted Accounting Principles (GAAP).
Proposed Budget Comparison by Fund
Fiscal Year 2013/14 and 2014/15
6
Fund Number and Description
FY 2013/14
Budget @
3/31/14
FY 2014/15
Department
Requests
FY 2014/15
Proposed Budget
Increase
(Decrease)
% Increase
(Decrease)
Special
Revenue Funds (continued):
184
Vero Highlands Streetlighting
$75,575
$78,815
$78,815
$3,240
4.29 %
186
Porpoise Point Streetlighting
612
612
613
1
0.16
187
Single Streetlights
3,463
2,330
2,330
(1,133)
(32.72)%
188
Laurel Court Streetlighting
1,123
1,123
1,124
1
0.09
189
Tierra Linda Streetlighting
2,564
2,564
2,566
2
0.08 %
190
Vero Shores Streetlighting
6,203
6,203
6,208
5
0.08 %
191
Ixora/Eastview Streetlighting
6,788
6,788
6,795
7
0.10 %
192
Royal Poinciana Streetlighting
15,259
15,199
15,209
(50)
(0.33)%
193
Roseland Streetlighting
3,165
3,165
3,178
13
0.41 %
194
Whispering Pines Streetlighting
1,620
1,620
1,622
2
0.12 %
195
Moorings Streetlighting
18,865
18,865
18,896
31
0.16 %
196
Walker's Glen Streetlighting
2,083
2,083
2,085
2
0.10 %
197
Glendale Lakes Streetlighting
3,924
3,924
3,926
2
0.05 %
198
Floralton Beach Streetlighting
2,466
2,569
2,574
108
4.38 %
199
West Wabasso Streetlighting
7,470
7,978
7,986
516
6.91 %
185
Vero Lake Estates M.S.B.U.
969,532
919,532
244,150
(725,382)
(74.82)%
Total- Special Revenue Funds:
$40,784,808
$19,784,481
$19,189,189
($21,595,619)
(52.95)%
Other Debt Service Funds:
204
Dodger Bonds
$877,513
$862,376
$923,400
$45,887
5.23 %
Capital
Project Funds:
308
Dodgertown Capital Reserve Fund
884,000
250,000
250,000
(634,000)
(71.72)%
315
Optional One Cent Sales Tax
39,721,199
15,286,556
15,234,306
(24,486,893)
(61.65)%
Total- Capital Project Funds:
$40,605,199
$15,536,556
$15,484,306
($25,120,893)
(61.87)%
Enterprise
Funds:
) 418
Golf Course
$2,875,859
$2,731,094
$2,809,279
($66,580)
(2.32)%
441
County Building Department
1,816,759
1,977,400
1,991,252
174,493
9.60 %
471
Utilities
37,885,136
37,436,308
37,743,535
(141,601)
(0.37)%
472
Utilities -Impact Fee
578,075
578,075
971,850
393,775
68.12 %
Total - Enterprise Funds:
$43,155,829
$42,722,877
$43,515,916
$360,087
0.83 %
Internal
Service Funds:
501
Fleet Management
$3,965,550
$3,957,548
$3,955,718
($9,832)
(0.25)%
502
Self -Insurance
4,489,124
4,531,612
4,531,130
42,006
0.94 %
504
Employee Health Insurance
14,292,533
14,308,482
14,458,414
165,881
1.16 %
505
GIS/ Information Technology
1,414,005
1,282,526
1,289,047
(124,958)
(8.84)%
Total - Internal Service Funds:
$24,161,212
$24,080,168
$24,234,309
$73,097
0.30 %
Total - All Funds:
$303,218,541
$265,391,537
$259,909,973
($43,308,568)
(14.28)%
6
SUMMARY OF
BUDGET REVISIONS
FROM WORKSHOP
8
BOARD OF COUNTY COMMISSIONERS
1801 27th Street, Vero Beach, Florida 32960-3388
Office of County Administrator
September 5, 2014
Board of County Commissioners
Indian River County
1801 27th Street
Vero Beach, FL 32960
Dear Commissioners:
This letter updates the Budget Message with respect to budgetary changes occurring d ring the
July workshops. Listed are the budget changes:
State Health Department - Fund FY 14/15 budget increase request of $50,750 in cu ent FY
13/14 with budget amendment using General Fund/Cash Forward -Oct Pt.
Sherriff s Office - Provide an additional $330,000 in funding over the admini.trator's
recommended budget: This brings the Sheriffs Office budget to a total of $40,968,433. The net
increase of $330,000 in the General Fund will be funded by an increase in the proposed millage
rate from 3.3117 to 3,3375. The revised millage rate is an increase of 2.3% compared t the FY
13/14 millage.
With the increased General Fund milage of 3.3375, the Sebastian Community Deve
District payment increased $149 and the Fellsmere Community Development District
increased $1. The total increase of $150 was deducted from the General Fund Res
Contingency.
opment
ayment
rve for
Additionally, $6,500 was moved from the County Administrator's office budget to the County
Attorney's office budget for in-house lobbyist travel to Tallahassee.
On August 26, 2014, the Solid Waste Disposal District staff negotiated an agreement wi h INPB
to reduce the cost of the landfill ash disposal fee to $19.06 from the Board approve u fee of
$19.30 in exchange for reduced processing charges.
Due to savings from turnover in the Engineering Department, the previously approved i art time
staff assistant position can be funded full time.
Respectfully submitted,
1
Jose r,' A. Baird
County Administrator
9
10
Summary of Budget Revisions during Workshops
Fund/
Dept. #
Fund/Department
Description
Adjustment Explanation
Presented @
Workshops
Changes in
Budget
Approved
Budget
5.5219
Total County Funds
Total presented at
Workshops
$259,579,973
General Fund
3.3117
3.3375
General Fund
Total presented at
Workshops
$72,582,258
1.0733
1.0733
001-600
Sheriff
Partially fund requested
budget
1.9799
$330,000
0.0000
0.00%
General Fund
Total Approved Budget
0.3694
0.0000
$72,912,258
Final Total - County
Funds
Total Approved
Budget
$259,909,973
Ad Valorem Tax Millage Changes
Fund Description
Proposed
Millage @
Workshops
Final Approved
Millage
Increase/
(Decrease)
Percentage
Inc./ (Dec.)
Aggregate Millage
5.5219
5.5477
0.0258
0.47%
General Fund
3.3117
3.3375
0.0258
0.78%
Municipal Service
Taxing Unit
1.0733
1.0733
0.0000
0.00%
Emergency Services District
1.9799
1.9799
0.0000
0.00%
Land Acquisition Bond 2004 (1)
0.3694
0.3694
0.0000
3.00%
(1) Not included in Aggregate Millage calculation
11
Ad Valorem Tax Millage Compared to Rolled Back
(2) Voted Debt is not subject to rolled back calculation.
12
Fund Description
Rolled Back
Rate
Final Millage
Rate
Increase/
(Decrease)
Percentage
Inc./ (Dec.)
Aggregate Millage
5.2959
5.5477
0.2518
4.75%
General Fund
3.1592
3.3375
0.1783
5.64%
Municipal Service
Taxing Unit
1.0329
1.0733
0.0404
3.91%
Emergency Services District
1.9143
1.9799
0.0656
3.43%
Land Acquisition Bond 2004 (2)
N/A
0.3694
N/A
N/A
(2) Voted Debt is not subject to rolled back calculation.
12
TAXING
DISTRICT
SUMMARY
14
INDIAN RIVER COUNTY 2014/2015 TAXING DISTRICT SUMMARY
Ad Valorem Summary
Ad Valorem Taxing Districts
2013/2014
Millage
2014/2015
Rollback Millage
2014/2015
Proposed Millage
% Above or
Below Rollback
General Fund
3.2620
3.1592
3.3375
5.64
M.S.T.U.
1.0733
1.0329
1.0733
3.91 %
Emergency Services District
1.9799
1.9143
1.9799
3.43
Aggregate Millage
5.4611
5.2959
5.5477
4.75
Ad Valorem Tax - Voted
$11.00
$11.00
$0.00
0.00
G.O. Land Acquisition - 2004
0.3788
N/A
0.3694
N/A
Streetlighting District Assessments
Streetlighting Districts
2013/2014
Parcel/Acre Charge
2014/2015
Parcel/Acre Charge
Increase
Decrease
% Increase
(Decrease)
Gifford
$25.00
$25.00
$0.00
0.00
Laurelwood
$23.00
$30.00
$7.00
30 43 %
Rockridge
$8.00
$8.00
$0.00
0.00
Vero Highlands
$28.00
$33.00
$5.00
17 86 %
Porpoise Point
$11.00
$11.00
$0.00
0.00
Laurel Court
$27.00
$27.00
$0.00
0.00
Tierra Linda
$21.00
$21.00
$0.00
0.00 %
Vero Shores
$19.00
$19.00
$0.00
0.00 %
Ixora Park
$17.00
$17.00
$0.00
0.00
Royal Poinciana
$32.00
$32.00
$0.00
0.00 %
Roseland
$1.00
$1.00
$0.00
0.00 %
Whispering Pines
$16.00
$16.00
$0.00
0.00 %
Moorings
$10.00
$10.00
$0.00
0.00
Walker's Glen
$22.00
$22.00
$0.00
0.00 %
Glendale Lakes
$40.00
$40.00
$0.00
0.00 %
Floralton Beach
$45.00
$50.00
$5.00
11.11 %
West Wabasso
$21.00
$21.00
$0.00
0.00
Other M.S.B.U.'s
Vero Lake Estates M.S.B.U.
$19.00
$50.00
$31.00
163.16%
E. Gifford Stormwater M.S.B.U.
$10.00
$10.00
$0.00
0.00%
Solid Waste Disposal District
Proposed Assessment Rates
2013/2014
Waste
Generation Unit (1)
2014/2015
Waste
Generation Unit (2)
Increase
(Decrease)
% Increase
(Decrease)
Residential
Commercial
Landfill Ash Product Disposal Fee (3)
Readiness -to -use Fee
$44.29
$30.44
$18.81
$18.81
$49.96
$34.05
$19.06
$19.37
$5.67
$3.61
$0.25
$0.56
12.80
11.86
1.33 %
2.98 %
(1) Equivalent Residential Unit Charge $70.86 in 2013/2014
(2) Proposed Equiv. Residential Unit Charge $79.94 in 2014/2015
(3) Landfill Ash/Dewatered sludge product disposal fee $19.06 per ton
Waste Generation Unit = One Ton of Waste Annually
15
F:\Budget\2014-2015 Budget\2014-15 Budget
16
GENERAL FUND
18
GENERAL FUND EXPENSE ESTIMATE FOR 2014/2015 FUND 001
PROPOSED BUDGET AS OF SEPTEMBER 10, 2014
ACCT.
ACCOUNT NAME
BUDGET 2014/2015 COUNTY
AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE
3/31/2014 REQUEST RECOMMENDED (DECREASE) (DECREASE)
BOARD OF COUNTY COMMISSIONERS
101 BCC OPERATIONS
102 COUNTY ATTORNEY
103 GEOGRAPHIC INFORMATION SYSTEM TRANSFER
107 COMMUNICATION/EMER. SERVICE
109 MAIN LIBRARY
112 NORTH COUNTY LIBRARY
113 BRACKETT LIBRARY
118 IR SOIL/WATER CONSERVATION
119 LAW LIBRARY
201 ADMINISTRATOR -OPERATIONS
202 GENERA L SERVICES
203 HUMAN RESOURCES
204 PLANNING & DEVELOPMENT
206 VETERANS SERVICES
208 EMERGENCY MANAGEMENT
210 PARKS
211 HUMAN SERVICES
212 AG EXTENSION
216 PURCHASING
220 FACILITIES MANAGEMENT
229 OFFICE OF MANAGEMENT AND BUDGET
237 FPL GRANT EXPENDITURES
238 EMERGENCY BASE GRANT
241 COMPUTER SERVICES TRANSFER
246 INSURANCE PREMIUMS
250 COUNTY ANIMAL CONTROL
251 MAILROOM/SWITCHBOARD
SUB -TOTAL
CONSTITUTIONAL OFFICERS
300 CLERK OF CIRCUIT COURT
400 TAX COLLECTOR
500 PROPERTY APPRAISER
600 SHERIFF
600 SHERIFF- SCARP GRANT
700 SUPERVISOR OF ELECTIONS
114 VALUE ADJUSTMENT BOARD
SUB -TOTAL
$934,218 $934,218
693,123 697,246
35,266 35,266
485,917 485,917
1,932,163 1,998,092
1,042,417 963,617
$934,054
703,549
35,266
485,917
1,982 744
963,434
236,481 236,553 236,503
42,198 41,413 41402
103,642 105,101 105,083
534,857 506,743 462,711
121,281 119,887 119,853
293,186 322,193 306,990
34,000 34,000 0
236,380 239,529 239,481
545,549 401,776 411,254 (1
2,074,426 1,871,292 1,870,935
277,958 281,456 277,745
110,023 143,856 113,784
169,843 143,666 143,626
3,289,412 3,445,882 3,254,377
317,173 319,861 317,156
103,711 99,173 99,157
112,143 88,134 65,820
246,006 246,006 246,006
283,218 283,218 283,218
491,076 496,255 493417
314,993 309,558 301,540
$14,495,022 ($565,6 8) (3.8)%
$15,060,660 $14,849,908
($1:4) (0.0)Vo
10,4 6 1.5 %
0 0.0 °%
0 0.0%
50,5 1 2.6
78 9 3) (7.6)%
2 0.0%
(7 (1.9)%
1, 1.4 %
(72,1 6) (13.5)%
(1,4 8) (1.2)%
13,B�i4 4.7
(34,O�i0) (100.0)%
3,1i�1 1.3%
34,25) (24.6)%
203,41) (9.8)%°
(2 3). (0.1)%
3,7 .1 3.4
(26,2 7) (16.4)%0
(35,0:5) (1.1)%
( 7) .__. (0.0)%
(4,5.4)._ __(4.4)%
(46,3' 3)
(41.3)%
0 0.0
0 0.0
2,3 1 0.5
13,4 3 4.3 %
6)
1
$927,889 $970,779 $970,779
1,265,104 1,265,104 1,265,104
2,540,306 2,540,306 2,620,115 79,8
39,730,244 42,732,371 41,062,371 1,332,1
55,721 0 0 (55,7
1,095,680 1,183,335 1,076,490 (19,1
86,060 86,060 86,060
$45,701,004 $48,777,955 $47,080,919 $1,379,91
$42,8
0
0
9
7
1)
10)
0
4.6 %
0.0 %
3.1 %
3.4 %
(100.0)%
(1.8)%
0.0 %
5 3.0 %
STATE AGENCIES
106 NEW HORIZONS $273,754 $279,229 $273,754 $0 0.0 %
106 STATE HEALTH DEPARTMENT 534,521 585,271 534,521 0 0.0 %
110 TREASURE COAST REG. PLAN. COUNCIL 58,163 58,163 58,163 0 0.0 %
110 DEPT. OF JUVENILE JUSTICE 627,648 443,095 443 095 (184,553) (29.4)%
111 MEDICAID 1,199481 1,002,793 1,002,793 (196,688) (16.4)/
252 ENVIRONMENTAL CONTROL BOARD 17,073 7,033 7,033 (10,040) (58.8)%
901 CIRCUIT COURT EXPENSES 13,762 13,142 13,142 (020) (4.5)%
901 GUARDIAN AD LITEM 12,554 13,014 13,014 460 3.7
903 VICTIM'S ASSISTANCE PROGRAM 53,144 66,823 66,823 13,679 25.7 %
903 STATE ATTORNEY 26,170 19,260 24,785 (1,385) (5.3)%
904 PUBLIC DEFENDER 4,133 4,328 4,328 195 4.7 %
907 MEDICAL EXAMINER 275,689 298,663 298,663 22,974 8.3 %
SUB -TOTAL $3,096,092 $2,790,814 $2,740,114 ($355,9'8) (11.5)%
ECONOMIC DEVELOPMENT
110 LOCAL JOBS GRANTS
110 ECONOMIC DEVELOPMENT DIVISION
SUB -TOTAL
2014/15 budget
$84,334 $0 $0 ($84,334) (100.0)%
177,398 182,198 182,198 4,600 2.7
$261,732 $182,198 $182,198 ($79,04) (30.4) %
19
20
GENERAL FUND EXPENSE ESTIMATE FOR 2014/2015 FUND 001
PROPOSED BUDGET AS OF SEPTEMBER 10, 2014
ACCT.
CHILDREN'S SERVICES
ACCOUNT NAME
BUDGET
AS OF
3/31/2014
2014/2015
DEPARTMENT
REQUEST
COUNTY
ADMINISTRATOR
RECOMMENDED
128 CHILDREN'S SERVICES
SUB -TOTAL
COMMUNITY REVEVELOPMENT AGENCIES
137 SEBASTIAN REDEVELOPMENT DISTRICT
137 FELLSMERE CRA
SUB -TOTAL
NON-PROFIT ORGANIZATIONS
110 MENTAL HEALTH WALK-IN CLINIC
110 HARVEST FOOD OUTREACH CENTER
110 211 PALM BEACH/TREASURE COAST, INC.
110 EARLY LEARNING COALITION
110 GIFFORD YOUTH ORCHESTRA
110 TREASURE COAST COMMUNITY HEALTH
SUB -TOTAL
QUASI -NON-PROFIT ORGANIZATIONS
$623,890
$623,890
$12.7,169
1,316
$128,485
110 COMM. TRANSPORTATION COORDINATOR(SRA)
110 COMM TRANSPORTATION COORD.GRANTS (SRA)
110 GIFFORD YOUTH CENTER
110 PROGRESSIVE CIVIC LEAGUE OF GIFFORD
110 HUMANE SOCIETY OF F VERO BEACH, FL
110 TREASURE COAST HOMELESS SERVICES COUNCIL
SUB -TOTAL
SUB -TOTAL EXPENSES
$20,000
4,000
7,000
0
0
0
$31,000
$623,890
$623,890
$127,169
1,316
$128,485
$623,890
$623,890
$137,663
852
$138,515
$30,000 $20,000
35,000 4,000
10,000 7,000
40,000 0
20,000 0
85,000 0
$220,000 $31,000
$620,468 $850,213
439,046 0
85,536 90,000
12,185 12,185
395,547 395,547
15,270 15,270
$1,568,052 $1,363,215
199 RESERVE FOR CONTINGENCY
199 TRANSFER OUT - TRANSPORTATION
199 TRANSFER OUT - DODGERTOWN RENOVATIONS
199 TRANSFER OUT - BEACH RESTORATION
199 TRANSFER OUT -EMPLOYEE HEALTH
199 CASH FORWARD -SEPTEMBER 30
SUB -TOTAL
TOTAL EXPENSES
$66,470,915 $68,936,465
$13, 026
------ $785,875
3,522,544 4,400,648
34,000 0
113,403 118,235
35,848 37,516
1,792,944 1,792,944
$5,511,765 $7,135,218
INCREASE
(DECREASE)
$0
$0
o�
INCREASE
(DECREASE) .".".
$10,494
(464)
$10,030
$0
0
$0
0.0 %
0.0 %
8.3 %
(35.3)%
7.8 %
$700,000 $79,532
0 (439,046)
86,819 1,283
12,185 0
395,547 0
15,270 0
$1,209,821 ($358,231)
$66,501,479 $30,564
2014/15
2013/14
2012/13
2011/12
2010/11
PROPOSED MILLAGE
MILLAGE
MILLAGE
MILLAGE
MILLAGE
2014/15 budget
$71,982,680 $76,071,683 $72,912,258 $929,578
$748,425 $735,399
3,713,659 191,115
0 (34,000)
118,235 4,832
37,516 1,668
1,792,944 0
$6,410,779 $899,014
3.3375
3.2620
3.0892
3.0892
3.0892
2009/10 MILLAGE
2008/09 MILLAGE
2007/08 MILLAGE
2006/07 MILLAGE
0.0 %
0.0 %
•0.0%
N/A
N/A
N/A
0.0 %
12.8 %
(100.0)%
1.5 %
0.0 %
0.0 %
0.0 %
(22.8)%
0.0 %
5645.62%
5.4 %
(100.0)%
4.3 %
4.7 %
0.0 %
16.3 %
3.0892
3.0689
3.0202
3.1914
1.3 %
GENERAL FUND REVENUE ESTIMATE FOR 2014/2015 FUND 001
PROPOSED BUDGET AS OF SEPTEMBER 10, 2014
BUDGET 2014/2015 COUNTY %
ACCT. AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE
# ACCOUNT NAME 3/31/2014 REQUEST RECOMMENDED (DECREASE) (DECREASE)
Stir., 311-010 CURRENT AD VALOREM TAX $42,011,292 $44,515,294 $44,862,485 $2,851,193 6.8 %
311-020 DELINQUENT AD VALOREM TAX 47,500 40,000 40,000 (7,5)0) (15.8)%
311-030 INTEREST TAX ROLL 5,000 2,500 2,500 , (2,5)0) (50.0)%
323-300 FRANCHISE FEE - WATER & SEWER 195,000 0 0 (195,0)0) (100.0)%
329-030 DEVELOPER FEE 1,000 1,000 1,000 0 0.0 %
331-200 PUBLIC SAFETY GRANTS 48,456 0 0 (48,6) (100.0)%
331-207 DOJ SCARP GRANT 55,721 0 0 (55,7 1) (100.0)%
331-231 EMERGENCY MGNT PERFORMANCE GRANT 74,416 0 0 (74,41 6) (100.0)%
331-410 FTA SEC 5307 -SR RESOURCE ASSOC 369,707 0 0 (369,707) (100.0)%
331-423 SECTION 5311 GRANT 69,339 0 0 (69,339) (100.0)%
333-200 FED PAY -NOT TAXES -WILDLIFE 60,000 60,000 60,000 0 0.0 %
334-232 EMPA BASE GRANT 110,079 85,093 66,209 (43,870) (39.9)%
334-292 HAZMAT EMERGENCY PLANNING GRANT 5,149 0 0 (5,149) (100.0)%
334-710 STATE LIBRARY AID GENERAL 92,962 80,000 80,000 (12,962) (13.9)%
335-120 STATE REVENUE SHARE 1,402,307 1,397,486 1,487,763 85,456 6.1 %
335-130 INS. AGT. COUNTY LICENSE 40,000 42,500 42,500 2,500 6.3
335-150 ALCOHOLIC BEV. LICENSES 55,000 55,000 55,000 0 0.0
335-160 PARI MUTUEL REPLACEMENT 446,500 446,500 446,500 0 0.0 %
335-180 HALF CENT SALES TAX 3,810,434 3,848,538 3,965,962 155,528 4.1 %
335-610 EM HEALTH FAC PPAN REV 1,000 1,000 1,000 0 0.0 %
341-520 SHERIFF 431,155 0 459,826 28,671 6.6 %
347-130 MICROFILM RENTAL FEES 250 0 0 (50) (100.0)%
347-290 OTHER PARK & REC. FEES 25,000 27,500 27,500 2, 00 10.0 %
347-291 EQUIPMENT RENTALS 3,000 3,000 3,000 0 0.0
347-294 RENTALS -BUILDINGS 131,011 123,161 123,161 (7, 50) (6 0)%
348-923 ADDITIONAL COURT COSTS 25,000 27,500 27,500 2 00 10.0 %
348-939 COUNTY CIVIL COURT FACILITY 50,000 48,000 48,000 (2, 00) (4.0)%
349-002 VALUE ADJUSTMENT BOARD FEES 35,000 25,000 25,000 (10, 00) (28.6)%
351-012 DOMESTIC VIOLENCE 7,000 6,000 6,000 (1, 00) (14.3)%
351-700 RADIO COMMUNICATION (F.S. 318 21(10)) 112,000 120,000 120,000 8 00 7.1 %
352-010 FINES -MAIN LIBRARY 40,000 36,000 36,000 (4, 00) (10.0)%
352-011 FINES -NORTH COUNTY LIBRARY 24,000 22,000 22,000 (2, 00) (8.3)%
354-002 ENVIRONMENTAL FINES 10,000 8,000 8,000 (2,000) (20.0)%
354-004 ANIMAL CONTROL FINES 21,000 20,000 20,000 (1,C00) (4.8)%
354-005 ANIMAL CONTROL TRAINING FINES 1,000 1,000 1,000 1 0 0.0 %
354-011 ANIMAL IMPOUNDMENT FEES 10,000 8,000 8,000 (2 00) (20.0)%
354-012 ANIMAL REDEMPTION PENALTY 6,000 7,000 7,000 1, 00 16.7
354-016 ANIMAL BOARDING FEES 7,500 6,000 6,000 (1, 00) (20.0)%
354-019 RABIES PERMITS 500 500 500 0 0.0 %
361-100 INTEREST INCOME 175,000 117,000 117,000 (58,000) (33.1)%
362-010 RENTS AND ROYALTIES 50,000 50,000 50,000 0 0.0 %
362-011 RADIO TOWER RENTS 190,000 180,000 180,000 (10, 00) (5.3)%
364-041 SURPLUS SALES -FURNITURE & EQUIPMENT 10,000 5,000 5,000 (5, 00) (50.0)%
366-041 FPL DISASTER PREPAREDNESS 10.2,184 100,527 100,527 (1, 57) (1.6)%
366-090 OTHER CONTRIBUTIONS/DONATIONS 500 0 0 ( 00) (100.0)%
366-095 DONATIONS -MAIN LIBRARY 23,957 0 0 (23, 57) (100.0)%
366-100 DONATIONS -N COUNTY LIBRARY BOOKS 4,100 0 0 (4, 00) (100.0)%
367-010 ANIMAL LICENSES 135,000 105,000 105,000 (30, 00) (22.2)%
369-900 OTHER MISC. REVENUE 26,262 10,000 10,177 (16, 85) (61.2)%
369-920 TAX DEED SURPLUS 20,000 0 0 (20, 00) (100.0)%
369-921 NON-RESIDENT FEES -MAIN LIBRARY 2,750 2,000 2,000 ( 50) (27.3)%
369-922 LOST CARD FEES -MAIN LIBRARY 1,000 1,000 1,000 0 0.0
3369-924 69 924 ON RES FEES -NORTH COUNTY LIBRARY 1,600 2,000 2,000 400 25.0 %
BRACKETT LIBRARY -PUBLIC COPY FEES 2,500 3,000 3,000 00 20.0 %
369-936 LIBRARY FINES-BRACKETT 6,500 5,500 5,500 (1,000) (15.4)%
369-940 REIMBURSEMENTS 10,000 10,000 10,000 0 0.0
369-940 REIMBURSEMENTS-OPEB 274,926 0 135,234 (139,692) (50.8)%
369-941 MISC. REVENUE -MAIN LIBRARY 1,000 3,000 3,000 2,000 200.0 %
369-942 MISC. REVENUE -NORTH COUNTY LIBRARY 10,000 10,000 10,000 0 0.0 %
369-944 GIFFORD COMMUNITY CENTER -R&R 4,739 4,500 4,500 (239) (5.0)%
369-950 INTERDEPARTMENTAL REIMBURSEMENTS 3,375,000 3,100,000 3,375 000 0 0.0
369-951 INTERDEPARTMENTAL CHARGES 275,783 242,377 242,377 (33,406) (12.1)%
369-960 FAIRGROUND FEES 110,000 110,000 110,000 0 0.0 %
381-020 TRANSFERS/M.S.T.U./LAW ENFORCEMENT 15,110,834 15,573,228 15,573,228 462,$94 3.1 %
389-030 LESS 5% EST. RECEIPTS (2,698,689) (2,756,224) (2,826,536) (127,347) 4.7 %
389 040 CASH FORWARD - FUND RESERVES TO BALANCE 900,000 0 0 (900,000) (100.0)%
389-040 CASH FORWARD OCTOBER 1 4,017,456 3,634,845 3,634,845 (382,611) (9.5)%
TOTAL REVENUES $71,982,680 $71,576,325 $72,912,258 $929,578 1.3 %
2014/15 PROPOSED MILLAGE
yr 2013/14 MILEAGE
2012/13 MILLAGE
2011/12 MILLAGE
2010/11 MILLAGE
2014/15 budget
3.3375
3.2620
3.0892
3.0892
3.0892
2009/10 MILLAGE
2008/09 MILLAGE
2007/08 MILLAGE
2006/07 MILLAGE
3.0892
3.0689
3.0202
3.1914
21
22
MUNICIPAL
SERVICE
TAXING UNIT
(M.S.T.U.)
24
MUNICIPAL SERVICE FUND EXPENSE ESTIMATE FOR 2014/2015 FUND 004
PROPOSED BUDGET AS OF SEPTEMBER 10, 2014
ACCT.
ACCOUNT NAME
104 NORTH COUNTY AQUATIC CENTER
105 GIFFORD AQUATIC CENTER
108 RECREATION
116 OCEAN RESCUE
161 SHOOTING RANGE
204 PLANNING AND DEVELOPMENT
205 COUNTY PLANNING
207 CODE ENFORCEMENT
210 PARKS
214 ROADS AND BRIDGES
234 TELECOMMUNICATIONS
400 TAX COLLECTOR
SUB -TOTAL EXPENSES
BUDGET 2014/2015 COUNTY
AS OF DEPARTMENT ADMINISTRATOR INCREASI= INCREASE
3/31/2014 REQUEST RECOMMENDED (DECREAS1E) (DECREASE)
$754,406 $754,978 8721,589 ($32,817) (4.4)%
276,225 265,650 265,618 (10,607) (3.8)%
892,650 891,380 878,242 (14,408) (1.6)%
750,894 801,541 801,322 50,428 6.7 %
397,560 397,530 397,454 (1 6) (0.0)%
229,511 205,890 206,228 (23,283) (10.1)%
850,923 837,330 810,859 (40,044) (4.7)%
307,008 351,649 333,019 26,011 8.5 %
83,897 87,084 87,061 3,164 3.8 %
66,116 0 0 (66,116) (100.0)%
97,411 100,255 98,531 1,120 1.1 %
80,000 80,000 80,000 0 0.0 %
$4,786,601 $4,773,287 $4,679,923 0106,67) (2.2)%
199 GENERAL AND ADMIN. EXPENSE $311,843 $321,568 $321,481 $9,638 3.1 %
199 TRANSFER OUT TRANSPORTATION 4,135,160 5,165,978 4,359,513 224,363 5.4 %
199 TRANSFER OUT G.F./LAW ENFORCEMENT 15,110,834 15 573,228 15,573,228 462,394 3.1 %
199 RESERVE FOR CONTINGENCY 89,937 286,867 272,150 182,213 202.6 %
199 CASH FORWARD -SEPTEMBER 30 548,681 548,681 548,681 0 0.0 %
TOTAL EXPENSES $24,983,056 $26,669,609 $25,754,976 $771,920 3.1 %
MUNICIPAL SERVICE FUND REVENUE ESTIMATE FOR 2014/2015 FUND 004
PROPOSED BUDGET AS OF SEPTEMBER 10, 2014
BUDGET 2014/2015 COUNTY %
ACCT. AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE
# ACCOUNT NAME 3/31/2014 REQUEST RECOMMENDED (DECREASE) (DECREASE)
311-010 CURRENT AD VALOREM TAX $7,567,939 $7,969,714 $7,969,714 $401,75 5.3 %
311-020 DELINQUENT AD VAL. TAX 15,000 10,000 10,000 (5,090) (33.3)%
311-030 INTEREST TAX ROLL 1,000 500 500 (500) (50.0)%
315-100 COMMUNICATIONS SVCS TAX 1,200,000 1,150,000 1,150,000 (50,000) (4.2)%
316-000 LOCAL BUSINESS TAX 177,500 180,000 180,000 2,500 1.4
322-010 BUILDING PERMITS -COUNTY 155,000 175,000 185,000 30,090 19.4 %
323-100 FRANCHISE FEE-ELEC 6,510,000 6,800,000 6,875,000 365,000 5.6 %
323-300 FRANCHISE FEE -H20 1,565,000 1,615,000 1,615,000 50,000 3.2 %
323-400 FRANCHISE FEE -NATURAL GAS 30,000 75,000 80,000 50,040 166.7 %
323-700 SOLID WASTE FEE 450,000 470,000 470,000 20,000 4.4 %
329-020 TREE ORDINANCE 8,000 10,000 10,000 2,000 25.0 %
334-410 TRANSPORTATION DISADVANTAGED GRANT 15,000 15,000 15,000 0 0.0 %
335-120 STATE REVENUE SHARE 1,430,636 1,425,719 1,517,819 87,183 6.1
335-140 MOBILE HOME LICENSES 110,000 105,000 105,000 (5,000) (4.5)%
335-180 HALF CENT SALES TAX 3,965,962 4,005,621 3,965,962 0 0.0 %
347-201 GIFFORD DAILY POOL FEES 11,000 11,000 11,000 0 0.0 %
347-202 GIFFORD POOL PASSPORTS 1,500 2,000 2,000 500 33.3 %
347-203 GIFFORD POOL CONCESSIONS 7,000 6,500 6,500 (500) (7.1)%
347-204 GIFFORD POOL RENTALS 6,000 7,000 7,000 1,000 16.7 %
347-207 N. COUNTY YOUTH ATHLETICS 7,000 7,000 7,000 0 0.0 %
347-208 N. COUNTY ADULT ATHLETICS 9,000 10,000 10,000 1,000 11.1 %
347-209 N. COUNTY CONCESSIONS 500 500 500 0 0.0 %
347-210 PROGRAM ACTIVITY FEES 6,000 3,000 3,000 (3,000) (50.0)%
347-212 SUMMER/ HOLIDAY CAMP FEES 1,500 1,500 1,500 0 0.0 %
347-213 N. C. (HOBART PARK) RENTALS 4,000 4,000 4,000 0 0.0 Vo
347-214 PRPGRAM ACTIVITY FEES 0 3,000 3,000 3,000 N/A
347-216 S. COUNTY YOUTH ATHLETICS 60,000 55,000 55,000 (5,000) (8.3)%
347-217 S. COUNTY ADULT ATHLETICS 38,000 38,000 38,000 0 0.0
347-218 S. COUNTY CONCESSIONS 2,500 0 0 (2,500) (100.0)%
347-219 S. COUNTY PARK RENTALS 9,000 7,000 7,000 (2,000) (22.2)%
347-220 GIFFORD POOL -TAX EXEMPT 9,000 9,000 9,000 0 0.0 %
347-222 GIFFORD POOL NON-TAXABLE 9,000 6,000 6,000 (3,0p0) (33.3)%
347-223 N. COUNTY POOL DAILY FEES 100,000 100,000 100,000 0 0.0 %
347-224 N. COUNTY POOL PASSPORTS 4.0,000 40,000 40,000 0 0.0 %
347-225 N. COUNTY POOL CONCESSIONS 2,500 2,500 2,500 0 0.0
347-226 N. COUNTY POOL MISC. FEES 1,000 1,000 1,000 0 0.0 %
347-227 N. COUNTY POOL NON - TAXABLE 25,000 27,500 27,500 2,500 10.0 %
347-228 N. COUNTY POOL RENTALS 20,000 22,000 22,000 2,000 10.0 %
347-230 N.C. TAX EXEMPT SPECIAL 18,000 20,000 20,000 2,000 11.1 %
347-272 N.C. POOL % SHARE CONCESSIONS 3,500 3,500 3,500 0 0.0 %
347-273 RECREATION % SHARE CONCESSIONS 0 1,000 1,000 1,000 N/A
347-501 RIFLE RANGE 95,000 90,000 90,000 (5,000) (5.3)%
347-502 PISTOL RANGE 115,000 105,000 105,000 (10,000) (8.7)%
347-504 5 STAND 15,000 12,000 12,000 (3,000) (20.0)%
347-505 ARCHERY 50 YARD 1,000 1,000 1,000 0 0.0 %
347-506 ARCHERY COURSE 500 500 500 0 0.0 %
347-507 AIR GUN 200 0 0 (200) (100.0)%
347-508 JUNIOR INSTRUCTION 12,000 11,000 11,000 (1,000) (8.3)%
25
2014/15 budget
26
MUNICIPAL SERVICE FUND REVENUE ESTIMATE FOR 2014/2015 FUND 004
PROPOSED BUDGET AS OF SEPTEMBER 10, 2014
BUDGET 2014/2015 COUNTY %
ACCT. AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE
# ACCOUNT NAME 3/31/2014 REQUEST RECOMMENDED (DECREASE) (DECREASE)
347-520 AMMUNITION SALES 52,500 40,000 40,000 (12,500) (23.8)% "Now
347-521 ACCESSORIES SALES 37,500 35,000 35,000 (2,500) (6.7)%
347-522 OTHER ITEMS SALES 0 5,000 0 0 N/A
347-530 MISC SALES 7,500 2,500 2,500 (5,000) (66.7)%
349-012 REIMBURSEMENT - IMPACT FEE ADMIN. 25,000 0 0 (25,000) (100.0)%
354-008 CODE ENFORCEMENT FINES 95,000 105,000 105,000 10,000 10.5 %
361-100 INTEREST INCOME 75,000 47,500 47,500 (27,500) (36.7)%
369-900 OTHER MISC REVENUE 7,092 5,000 6,170 (922) (13.0)%
369-900 OTHER MISC. REV. - VERO CODGERS 2,374 0 0 (2,374) (100.0)%
369-900 PHOTO COMMS 1,500 1,500 1,500 0 0.0 %
0-_
369-940 REIMBURSEMENTS 15,000 15,000 15,000 0 0.0
369-940 REIMBURSEMENTS-OPEB 13,798 0 6,599 (7,199) (52.2)%
389-030 LESS 5% EST. RECEIPTS (1,208,031) (1,243,528) (1,250,788) (42,757) 3.5
389-040 CASH FORWARD OCTOBER 1 2,028,086 1,990,000 1,990,000 (38,086) (1.9)%
TOTAL REVENUES $24,983,056 $25,617,026 $25,754,976 $771,920 3.1 %
2014/15 PROPOSED MILLAGE
2013/14 MILLAGE
2012/13 MILLAGE
2011/12 MILLAGE
2010/11 MILLAGE
2014/15 budget
1.0733
1.0733
1.0733
1.0733
1.0733
2009/10 MILLAGE
2008/09 MILLAGE
2007/08 MILLAGE
2006/07 MILLAGE
1.0774
1.0804
1.0835
1.1336
TRANSPORTATION
FUND
28
TRANSPORTATION FUND EXPENSE ESTIMATE FOR 2014/2015 FUND 111
PROPOSED BUDGET AS OF SEPTEMBER 10, 2014
ACCT.
# ACCOUNT NAME
*r.. 214 ROAD AND BRIDGE
243 PUBLIC WORKS
244 COUNTY ENGINEERING
245 TRAFFIC ENGINEERING
281 STORMWATER
SUB -TOTAL EXPENSES
BUDGET 2014/2015 COUNTY 0/0
AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE
3/31/2014 REQUEST RECOMMENDED (DECREASE) (DECREASE)
$6,988,784 $7,396,627 $7,071,423 $82,639 1.2
277,825 277,139 277,078 (747), (0.3)%
1,792,265 1,934,900 1,885,947 93,682 5.2 %
2,341,095 2,117,426 2,045,728 (295,36'7) (12.6)%
596,633 1,505,006 603,516 6,883 1.2 %
$11,996,602 $13,231,098 $11,883,692 ($112,910) (0.9)%
199 GENERAL & ADMIN. EXPENSE $695,065 $734,161 $722,716 $27,651 4.0
199 TRANSFER OUT- FLEET 125,000 125,000 75,000 (50,000) (40.0)%
199 TRANSFER OUT -OSPREY MARSH 0 0 75,990 75,990 - N/A
199 RESERVE FOR CONTINGENCY 103,051 320,791 285,559 182,508 177.1
199 CASH FORWARD SEPTEMBER 30 600,000 600,000 600,000 0 0.0 %
TOTAL EXPENSES $13,519,718 $15,011,050 $13,642,957 $123,239 0.9 %
TRANSPORTATION FUND REVENUE ESTIMATE FOR 2014/2015 FUND 111
PROPOSED BUDGET AS OF SEPTEMBER 10, 2014
# ACCOUNT NAME
325-101 CAPITAL IMPROVEMENT ASSESSMENT
329-090 OTHER LICENSES & PERMITS
334-401 FDOT-TRAFFIC SIGNAL SYSTEM ENHANCEMENT 220,000 220,000
335-420 CONSTITUTIONAL GAS TAX 1,592,578 1,575,000
335-440 COUNTY GAS TAX 701,978 700,000
335-491 FUEL TAX REIMBURSEMENT 80,000 80,000
341-300 SALE/MAPS AND PUBLICATIONS 10,000 8,000
341-701 EGRET MARSH ALGAE SALES 4,000 0
344-903 WATER/SEWER PAVING SYSTEMS 35,000 35,000
349-003 PRD APPLICATION 2,500 4,000
349-010 REIMBURSEMENT MPO 50,000 50,000
361-100 INTEREST INCOME 40,000 20,000
`%ow 361-110 INTEREST - ASSESSMENTS 10,000 10,000
362-010 RENTS & ROYALTIES 19,500 19,500
369-900 OTHER MISC. INCOME 20,000 15,000
369-940 REIMBURSEMENTS 275,842 275,000
369-940 REIMBURSEMENTS-OPEB 41,769 0
369-943 TRAFFIC SIGN PRODUCTION 250,000 200,000
369-950 INTERDEPARTMENT REIMBURSE 300,000 275,000
381-020 FUND TRANSFERS/G.F. 3,522,544 4,400,648
381-020 FUND TRANSFERS/M.S.T.U. 4,135,160 5,165,978
389-030 LESS 5% EST. RECEIPTS(174,116) 1167,075)
389-040 CASH FORWARD - OCTOBER 1 2,252,963 1,995,000
TOTAL REVENUES $13,519,718 $15,011,051
BUDGET 2014/2015 COUNTY
AS OF DEPARTMENT ADMINISTRATOR
3/31/2014 REQUEST RECOMMENDED (DECREASE) (DECREASE)
$75,000 $75,000 $75,000 $0 0.0
55,000 55,000 105,000 50,000 90.9 %
220,000
1,575,000
700,000
80,000
8,000
0
35,000
4,000
50,000
20,000
10,000
19,500
15,000
275,000
19,104
225,000
275,000
3,713,659
4,359,513
-(j71,780)
2,030,961
$13,642,957
0 0.0 %
(17,578) (1,1)%
(1,978) _(0.3)%
O 0.0%
(2,000) (20.0/°
(4,000) (100.0)%
0 0.0 %
1,500 60.0 %
O 0.0 %
(20,000) (50.0)%
0 0.0%
O 0.0 %
(5,000) (26_0)°9.
(842) (0.3)%
(22,665), 554.3)%
(25,000) (10.0)%
A25,000)
191,115 5.4
224,353 5.4
2,336
(222,002) (9.9)%
$123,239 0.9 %
29
2014/15 budget
30
EMERGENCY
SERVICES
DISTRICT
32
EMERGENCY SERVICES DISTRICT EXPENSE ESTIMATE FOR 2014/2015 FUND 114
PROPOSED BUDGET AS OF SEPTEMBER 10, 2014
ACCT.
ACCOUNT NAME
120 FIRE RESCUE - SALARIES
120 FIRE RESCUE - BENEFITS
120 FIRE RESCUE - OPERATING
120 FIRE RESCUE - HYDRANT MAINTENANCE
120 FIRE RESCUE - CAPITAL
120 FIRE RESCUE - OTHER USES
120 STATE FOREST SERVICE
TOTAL EXPENSES
BUDGET 2014/2015
AS OF DEPARTMENT
3/31/2014 REQUEST
$14,779,314 $14,301,238
6,557,085 6,613,896
4,068,579 4,222,578
145,376 145,826
354,895 1,288,400
1,177,619 1,662,897
13,822 13,822
$27,096,690 $28,248,657
COUNTY
ADMINISTRATOR
RECOMMENDED
$14,331,086
6,681,368
4,222,578
145,826
499,000
1,923,442
13,822
$27,817,122
INCREASE INCREASE
(DECREASE) (DECREASE)
($448,228) (3.0)%
124,283 1.9 %
153,999 3.8 %
450 0.3 %
144,105 40.6 %
745,82363.3 %
0 0.0%
$720,432 2.7 %
EMERGENCY SERVICES DISTRICT REVENUE ESTIMATE FOR 2013/2014 FUND 114
PROPOSED BUDGET AS OF SEPTEMBER 10, 2014
ACCT.
ACCOUNT NAME
311-010 CURRENT AD VALOREM TAXES
311-020 DELINQUENT AD VALOREM TAXES
311-030 INTEREST TAX ROLL
334-290 EMS GRANT
335-230 FIREMANS SUPPLEMENTAL COMPENSATION
342-210 BURN PERMIT FEES
342-220 FIRE PROTECTION SERVICES
342-230 FIRE SAFETY INSPECTION/PLAN REVIEW
342-320 ALS SPECIAL EVENTS
342-610 ALS CHARGES
354-018 FALSE FIRE ALARM
361-100 INTEREST INCOME
369-900 OTHER MISC. REVENUE
369-940 REIMBURSEMENTS-OPEB
SUB -TOTAL
389-030 LESS 5% EST. RECEIPTS
"gm. 389-040 CASH FORWARD - FUND RESERVES TO BALANCE
389-040 CASH FORWARD
TOTAL REVENUES
BUDGET 2014/2015
AS OF DEPARTMENT
3/31/2014 REQUEST
$20,7.53,924 $21,739,574
25,000 25,000
2,500 1,500
17,439 0
45,000 45,000
6,000 6,500
138,317 138,317
112,500 100,000
5,000 6,000
4,650,000 4,650,000
3,000 5,000
77,500 37,500
20,007 15,000
108,805 0
$25,964,992 $26,769,391
($1,297,378) ($1,338,470)
500,000 0
1,929,076 1,517,113
$27,096,690 $26,948,034
COUNTY
ADMINISTRATOR
RECOMMENDED
$21,739,574
35,000
1,500
0
45,000
7,000
138,317
112,500
10,000
5,300,000
11,000
37,500
20,257
59,875
$27,517,523
($1,375,876)
0
1,675,475
$27,817,122
r
INCREASE INCREASE
(DECREASE) (DECREASE)
$985,650 4.7
10,000 40.0 %
(1,000) (40.0)%
(17,439) (100.0)%
0 0.0
1,000 16.7
0 0.0%
0 0.0 %
5,000 100.0
650,000 14.0 %
8,000 266.7 %
(40,000) (51.6)%
250 1.2 %
(48,930) (45.0)%
$1,552,531 6.0 %
($78,498) 6.1 %
(500,000) (100.0)%
(253,601) (13.1)%
$720,432 2.7 %
2014/15
2013/14
2012/13
2011/12
2010/11
PROPOSED MILLAGE
MILLAGE
MILLAGE
MILLAGE
MILLAGE
2014/15 budget
1.9799
1.9799
1.7148
1.7148
1.7148
2009/10 MILLAGE
2008/09 MILLAGE
2007/08 MILLAGE
2006/07 MILLAGE
1.7148
1.7148
1.7201
1.7639
33
34
ENVIRONMENTALLY
SENSITIVE
LAND ACQUISITION BOND
36
2014/2015 PROPOSED BUDGET
LAND ACQUISITION BONDS - 2004 REFERENDUM
FUND 245
2013/2014 PROPOSED INCREASE % INCREASE
REVENUES: BUDGET 2014/2015 (DECREASE) (DECREASE)
245031-311010 CURRENT AD VALOREM TAX $4,878,564 $4,966,060 $87,496 1.8 %
245037-361100 INTEREST INCOME 7,953 7,953 0 0.0 %
245039-389030 LESS 5% EST. RECEIPTS (244,326) (248,701) (4,375) 1.8 %
245039-389040 CASH FORWARD 133,369 25,000 (108,369) (81.3)%
TOTAL REVENUES $4,775,560 $4,750,312 ($25,248) (0.5)%
EXPENSES:
24511717-077110 PRINCIPAL -DEBT SERVICE $3,255,000 $3,390,000 $135,000 4.1 %
24511717-077210 INTEREST DEBT SERVICE 1,367,462 1,204,713 (162,749) (11.9)%
24511717-077310 OTHER DEBT SERVICE COSTS 10,000 10,000 0 0.0 %
24511717-099060 TRANSFER PROPERTY APPRAISER 68,098 70,599 2,501 3.7 %
24511717-099070 TRANSFER TAX COLLECTOR 50,000 50,000 0 0.0 %
24511786-099920 CASH FORWARD -SEPTEMBER 30TH 25,000 25,000 0 0.0 %
TOTAL EXPENSES $4,775,560 $4,750,312 ($25,248) (0.5)%
2014/15 PROPOSED MILLAGE
2013/14 MILLAGE
2012/13 MILLAGE
2011/12 MILLAGE
2010/11 MILLAGE
2009/10 MILLAGE
2014-15 Budget
0.3694
0.3788
0.3799
0.3647
0.3406
0.3154
37
38
NON -AD VALOREM
40
2014/2015 PROPOSED BUDGET
SOLID WASTE DISPOSAL DISTRICT
FUND 411
REVENUES:
343-410
343-420
343-430
343-440
343-450
343-460
343-470
343-480
343-499
343-920
347-294
361-110
325-201
363-140
369-940
369-940
389-030
389-040
GARBAGE/SOLID WASTE SALES
DEMOLITION CHARGES
TIRE DUMPING CHARGES
ASH BYPRODUCT CHARGES
RECYCLING SALES
CHIPPED TREE DEBRIS SALES
SEPTAGE/SLUDGE DISPOSAL
LANDFILL GAS SALES
EMISSION REDUCTION PROCEEDS
LOT CLEARING REVENUE
RENTALS - BUILDINGS
INTEREST -INVESTMENTS
SERVICE ASSESSMENTS
LANDFILL ASSESSMENTS
REIMBURSEMENTS
REIMBURSEMENTS-OPEB
LESS 5% EST. RECEIPTS
CASH FORWARD - OCT. 1
TOTAL REVENUES
2013/2014
BUDGET
PROPOSED INCREASE % INCREASE
2014/2015 (DECREASE) (DECREASE)
$43,000
750,000
37,000
30,000
775,000
2,000
150,000
30,000
0
100,000
75,506
100,000
8,500,847
100,000
15,000
3,081
(535,572)
1,100,414
$11,276,276
$50,000 $7,000 16.3 %
900,000 150,000 20.0
37,000 0 0.0 %
30,000 0 0.0
500,000 (275,000) (35.5)%
0 (2,000) (100.0)%
150,000 0 0.0
30,000 0 0.0 %
30,000 30,000 N/A
60,000 (40,000) (40.0)%
75,506 0 0.0 %
100,000 0 0.0
9,596,204 1,095,357 12.9 %
100,000 0 0.0
0 (15,000) (100.0)%
1,388 (1,693) (54.9)%
(583,005) (47,433) 8.9 %
608,135 (492,279) (44.7)%
$11,685,228 $408,952 3.6 %
EXPENSES:
217 LANDFILL
255 RECYCLING
SUB -TOTAL EXPENSES
LESS CAPITAL OUTLAY
TOTAL EXPENSES
$5,953,597
5,535,804
$11,489,401
(213,125)
$11,276,276
$5,997,884
6,417,934
$12,415,818
(730,590)
$11,685,228
$44,287 0.7 %
882,130 15.9 %
$926,417 8.1
(517,465) 242.8 %
$408,952 3.6 %
COMMERCIAL - WASTE GENERATION UNIT (W.G.U.)
RESIDENTIAL -WASTE GENERATION UNIT (W.G.U.)
EQUIVALENT RESIDENTIAL UNIT (E.R.U.)
READINESS -TO -USE FEE - (W.G.U)
LANDFILL ASH DISPOSAL FEE
NUMBER OF W.G.U.'s
W.G.U. = ONE TON OF WASTE ANNUALLY
$30.44
$44.29
$70.86
$18.81
$18.81
225,386
* - KEEP INDIAN RIVER BEAUTIFUL ($40,539) INCLUDED IN RECYCLING BUDGET (255)
2014-15 Budget
$34.05
$49.96
$79.94
$19.37
$19.06
226,208
$3.61
$5.67
$9.08
$0.56
$0.25
822
11.9
12.8 %
12.8
3.0
1.3 %
0.4
41
2014/2015 PROPOSED BUDGET
VERO LAKE ESTATES M.S.B.U.
FUND 185
REVENUES:
185037-361100
185036-363120
185039-389030
185039-389040
INTEREST - INVESTMENTS C & CE
SERVICE ASSESSMENT
LESS 5% ESTIMATED RECEIPTS
CASH FORWARD - OCT. 1
TOTAL REVENUES
2013/2014 PROPOSED
BUDGET 2014/2015
$3,000
96,520
(4,976)
874,988
$969,532
$3,000
254,000
(12,850)
0
$244,150
INCREASE % INCREAS'r.
(DECREASE) (DECREASE)
EXPENSES:
18521441-034310
18521441-066340
18521441-099940
18521481-099060
18521481-035510
ELECTRIC SERVICES
DRAINAGE SYSTEMS
COMMISSION AND FEES
BUD. TRANSFER PROP. APPR.
PETITION MILLINGS
TOTAL EXPENSES
$ 50.00 PER PARCEL ACRE IN 2014/15
$ 19.00 PER PARCEL ACRE IN 2013/14
$ 19.00 PER PARCEL ACRE IN 2012/13
$ 19.00 PER PARCEL ACRE IN 2011/12
$ 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 2007/08
$ 19.00 PER PARCEL ACRE IN 2006/07
$ 19.00 PER PARCEL ACRE IN 2005/06
$ 19.00 PER PARCEL ACRE IN 2004/05
$ 19.00 PER PARCEL ACRE IN 2003/04
$ 19.00 PER PARCEL ACRE IN 2002/03
$ 19.00 PER PARCEL ACRE IN 2001/02
$ 17.00 PER PARCEL ACRE IN 2000/01
$ 17.00 PER PARCEL ACRE IN 1999/00
$ 17.00 PER PARCEL ACRE IN 1998/99
$ 17.00 PER PARCEL ACRE IN 1997/98
$ 15.00 PER PARCEL ACRE IN 1996/97
$ 15.00 PER PARCEL ACRE IN 1995/96
42
2014-15 Budget
$0 0.0 %
157,480 163.2 %
(7,874) 158.2 %
(874,988) (100.0)%
($725,382) (74.8) %
$15,000 $16,000 $1,000 6.7 %
50,000 10,000 (40,000) (80.0)%
2,334 2,334 0 0.0 %
2,198 2,308 110 5.0 %
900,000 213,508 (686,492) (76.3)%
$969,532 $244,150 ($725,382) (74.8)%
2014/2015 PROPOSED BUDGET
EAST GIFFORD STORMWATER WATERSHED M.S.B.U.
FUND 171
REVENUES:
171-000-363-120.00
171-000-389-030.00
SERVICE ASSESSMENT
LESS 5% ESTIMATED RECEIPTS
CASH FORWARD -OCTOBER 1
2013/2014 PROPOSED INCREASE % INCREASE
BUDGET 2014/2015 (DECREASE) (DECREASE)
$990 $990 $0 0.0 %
(50) (50) 0 0.0 %
0 3 3 N/A
TOTAL REVENUES
$940 $943 $3 0.3 %
EXPENSES:
17128041-066340 DRAINAGE SYSTEMS $883 $883 $0 0.0 %
17128041-099060 BUDG TRANSFER -PROPERTY APPR 42 45 3 7.1
17028081-099940 COMMISSIONS AND FEES 15 15 0 0.0 %
TOTAL EXPENSES $940 $943 $3 0.3 %
$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
$15.00 PER PARCEL ACRE IN 2006/2007
$15.00 PER PARCEL ACRE IN 2005/2006
$15.00 PER PARCEL ACRE IN 2004/2005
$15.00 PER PARCEL ACRE IN 2003/2004
2014-15 Budget
43
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45
46
ENTERPRISE FUNDS
AND
INTERNAL SERVICE FUNDS
48
2014/2015 PROPOSED BUDGET
GOLF COURSE
FUND 418
2013/2014 PROPOSED INCREASE % INCREASE
REVENUES: BUDGET 2014/2015 (DECREASE) (DECREASE)
343-670 MISC. INCOME $1,000 $1,000 $0 0.0
347-231 PRO SHOP SALES 230,000 230,000 0 0.0 %
347-232 9 HOLE CARD FEES 150,000 160,000 10,000 6.7 %
347-233 18 HOLE CARD FEES 515,000 505,000 (10,000) (1.9)%
347-234 9 HOLE NON -CARD FEES 90,000 90,000 0 0.0 %
347-235 18 HOLE NON -CARD FEES 350,000 360,000 10,000 2.9 %
347-236 9 HOLE CART FEES 100,000 100,000 0 0.0 %
347-237 18 HOLE CART FEES 800,000 800,000 0 0.0 %
347-238 PULL CART FEES 1,800 1,800 0 0.0 %
347-239 ID CARD 85,000 90,000 5,000 5.9 %
347-241 JUNIOR FEES 1,000 1,000 0 0.0 %
347-242 RANGE FEES 65,000 65,000 0 0.0 %
347-246 COUPON 30,000 20,000 (10,000) (33.3)%
347-247 TWILIGHT PM 390,000 410,000 20,000 5.1 %
347-248 RAINCHECK REDEMPTIONS (10,000) (10,000) 0 0.0 %
347-249 GOLF CLUB RENTALS 15,000 24,000 9,000 60.0 %
347-250 HANDICAPPING SERVICE 7,000 7,500 500 7.1 %
347-251 TOURNAMENT FEE 65,000 55,000 (10,000) (15.4)%
347-252 PGA PRO RATE 12,000 12,000 0 0.0 %
347-254 DISCOUNT CARDS 5,000 5,000 0 0.0 %
361-100 INTEREST INCOME 5,000 3,000 (2,000) (40.0)%
362-012 SNACK BAR RENT 22,430 22,430 0 0.0 %
366-090 OTHER CONTRIBUTIONS-OPEB 1,027 463 (564) (54.9)%
366-098 PROMOTIONS 1,000 1,000 0 0.0 %
389-030 LESS 5% EST. RECEIPTS (146,613) (147,710) (1,097) 0.7 %
389-040 CASH FORWARD - OCT. 1 90,215 2,796 (87,419) (96.9)%
TOTAL REVENUES $2,875,859 $2,809,279 ($66,580) (2.3)%
EXPENSES:
221 OPERATIONS $1,322,291 $1,352,895 $30,604 2.3 %
236 CLUBHOUSE 1,562,152 1,513,384 (48,768) (3.1)%
SUB -TOTAL EXPENSES $2,884,443 $2,866,279 ($18,164) (0.6)%
LESS CAPITAL OUTLAY (8,584) (57,000) 48,416 564.0 %
TOTAL EXPENSES $2,875,859 $2,809,279 ($66,580) (2.3)%
2014-15 Budget
49
50
2014/2015 PROPOSED BUDGET
BUILDING DEPARTMENT
FUND 441
2013/2014 PROPOSED INCREASE % INCREASE
REVENUES: BUDGET 2014/2015 (DECREASE) (DECREASE)
322-010 BUILDING PERMITS - COUNTY $1,361,593 $1,610,000 $248,407 18.2 %
322-011 BUILDING PERMITS - CITY 300,000 300,000 0 0.0 %
322-030 PLAN EXAM FEE - COUNTY 55,000 55,000 0 0.0 %
322-031 PLAN EXAM FEE - CITY 3,000 3,000 0 0.0 %
322-050 PERMIT REINSPECTON FEE -COUNTY 0 28,000 28,000 N/A
322-051 PERMIT REINSPECTON FEE -CITY 0 4,000 4,000 N/A
329-050 COMPETENCY CARD FEES 35,000 35,000 0 0.0 %
341-300 SALE/MAPS AND PUBLICATIONS 15,000 13,000 (2,000) (13.3)%
354-013 UNLICENSED CONTRACTOR FINES 5,000 5,000 0 0.0 %
361-100 INTEREST INCOME 12,000 7,000 (5,000) (41.7)%
369-900 OTHER MISC. REVENUES 10,000 3,000 (7,000) (70.0)%
369-940 REIMBURSEMENTS-OPEB 4,793 3,007 (1,786) (37.3)%
389-030 LESS 5% ESTIMATED RECEIPTS (89,250) (103,150) (13,900) 15.6 %
389-040 CASH FORWARD 104,623 28,395 (76,228) (72.9)%
TOTAL REVENUES $1,816,759 $1,991,252 $174,493 9.6 %
EXPENSES:
SALARY AND BENEFITS $1,266,565 $1,383,697 $117,132 9.2 %
EXPENSES 550,194 631,555 81,361 14.8 %
SUB -TOTAL EXPENSES $1,816,759 $2,015,252 $198,493 10.9 %
LESS CAPITAL OUTLAY 0 (24,000) (24,000) N/A
TOTAL EXPENSES $1,816,759 $1,991,252 $174,493 9.6 %
2014-15 Budget
2014/2015 PROPOSED BUDGET
UTILITY SERVICES
FUND 471
REVENUES:
343-310
343-340
343-470
343-490
343-510
WATER SALES
METER INSTALLATIONS
SEPTAGE/SLUDGE DISPOSAL
GREASE DISPOSAL
SEWER SALES
343-530 RECLAIMED WATER SALES
343-540 PENALTIES
SERVICE CHARGES:
343-350 WATER TAP FEES
343-520 SEWER TAP FEES
343-550
343-610
343-660
343-690
343-670
361-100
362-011
365-010
329-030
369-940
381-020
389-030
389-040
RECONNECT FEES
SERVICE CHARGES
INSPECTION FEES
COURT RECORDING FEES
MISCELLANEOUS INCOME
INTEREST INCOME
RADIO TOWER RENT
SCRAP SALES
LIC/PERMIT FEES
REIMBURSEMENTS-OPEB
FUND TRANSFER IN
LESS 5% EST. RECEIPTS
CASH FORWARD - OCT. 1
TOTAL REVENUES
2013/2014
BUDGET
PROPOSED INCREASE % INCREASE
2014/2015 (DECREASE) (DECREASE)
$13,600,000
75,000
420,000
7,000
12,500,000
90,000
550,000
22,500
2,000
185,000
200,000
15,000
10,000
30,000
195,000
235,000
10,000
0
38,688
75,414
(1,409,259)
11,033,793
$37,885,136
$14,200,000
80,000
516,000
10,500
13,000,000
50,000
850,000
22,000
5,000
225,000
225,000
55,000
12,000
30,000
100,000
260,000
10,000
1,000
18,194
75,990
(1,483,485)
9,481,336
$37, 743,535
$600,000 4.4 %
5,000 6.7 %
96,000 22.9 %
3,500 50.0 %
500,000 4.0 %
(40,000) (44.4)%
300,000 54.5 %
(500) (2.2)%
3,000 150.0 %
40,000 21.6 %
25,000 12.5 %
40,000 266,7 %
2,000 20.0 %
0 0.0 %
(95,000) (48.7)%
25,000 10.6 %
0 0.0 %
1,000 N/A
(20,494) (53.0)%
576 0.8 %
(74,226) 5.3 %
(1,552,457) (14.1)%
($141,601) (0.4)%
EXPENSES:
218 WASTEWATER TREATMENT
219 WATER PRODUCTION
235 GENERAL & ENGINEERING
257 SLUDGE
265 CUSTOMER SERVICE
268 WASTEWATER COLLECTION
269 WATER DISTRIBUTION
282 OSPREY MARSH
SUB -TOTAL EXPENSES
LESS CAPITAL OUTLAY
TOTAL EXPENSES
$5,806,474
6,876,085
5,685,093
1,116,146
2,402,716
8,176,252
8,870,393
0
$38,933,159
(1,048,023)
$37,885,136
$5,926,138
7,393,715
5,213,645
1,134, 505
2,612,276
7,911,667
8,488,766
379,948
$39,060,660
(1,317,125)
$37,743,535
$119,664 2.1 %
517,630 7.5 %
(471,448) (8.3)%
18,359 1.6 %
209,560 8.7 %
(264,585) (3.2)%
(381,627) (4.3)%
379,948 N/A
$127,501 0.3 %
(269,102) 25.7 %
($141,601) (0.4)%
2014-15 Budget
51
52
2014/2015 PROPOSED BUDGET
UTILITIES IMPACT FEE
FUND 472
2013/2014 PROPOSED INCREASE % INCREASE
REVENUES: BUDGET 2014/2015 (DECREASE) (DECREASE)
343-301 SEWER LINE EXTENSION FEES $25,000 $6,000 ($19,000) (76.0)%
343-302 WATER LINE EXTENSION FEES 35,000 55,000 20,000 57.1 %
343-630 SEWER IMPACT FEES 200,000 600,000 400,000 200.0 %
343-650 WATER IMPACT FEES 270,000 300,000 30,000 11.1
343-690 COURT RECORDING FEES 3,500 2,000 (1,500) (42.9)%
361-100 INTEREST INCOME 75,000 60,000 (15,000) (20.0)%
389-030 LESS 5% EST. RECEIPTS (30,425) (51,150) (20,725) 68.1 %
TOTAL REVENUES $578,075 $971,850 $393,775 68.1 %
EXPENSES:
CASH FORWARD
TOTAL EXPENSES
2014-15 Budget
$578,075 $971,850 $393,775 68.1
$578,075 $971,850 $393,775 68.1 %
2014/2015 PROPOSED BUDGET
FLEET MANAGEMENT
FUND 501
REVENUES:
2013/2014 PROPOSED INCREASE % INCREASE
BUDGET 2014/2015 (DECREASE) (DECREASE)
369-940 MISCELLANEOUS REVENUE $80,000 $80,000 $0 0.0
395-010 AUTO. MAINTENANCE 200,000 200,000 0 0.0
395-011 HEAVY EQUIPMENT MAINTENANCE 700,000 700,000 0 0.0 %
395-012 OTHER EQUIPMENT MAINTENANCE 70,000 70,000 0 0.0 %
395-013 FUEL 2,775,000 2,775,000 0 0.0 %
369-940 REIMBURSEMENTS-OPEB 2,739 1,079 (1,660) (60.6)%
381-020 FUND TRANSFER IN 125,000 75,000 (50,000) (40.0)%
389-040 CASH FORWARD 12,811 54,639 41,828 326.5 %
TOTAL REVENUE $3,965,550 $3,955,718 ($9,832) (0.2)%
EXPENSES:
SALARIES AND BENEFITS $436,369 $427,023 ($9,346) (2.1)%
EXPENSES 3,529,181 3,528,695 (486) (0.0)%
SUB -TOTAL EXPENSES $3,965,550 $3,955,718 ($9,832) (0.2)%
LESS CAPITAL OUTLAY 0 0 0 N/A
TOTAL EXPENSES $3,965,550 $3,955,718 ($9,832) (0.2)%
2014-15 Budget
53
54
2014/2015 PROPOSED BUDGET
SELF INSURANCE
FUND 502
REVENUES:
2013/2014 PROPOSED INCREASE % INCREASE
BUDGET 2014/2015 (DECREASE) (DECREASE)
395-020 INSURANCE CHARGES TO DEPTS. $2,750,000 $2,750,000 $0 0.0 %
395-023 WORKERS COMP. CHARGES 1,500,000 1,550,000 50,000 3.3 0/0
369-040 REIMBURSEMENTS 80,000 80,000 0 0.0
369-040 REIMBURSEMENTS-OPEB 787 355 (432) (54.9)%
361-100 INTEREST INCOME 20,000 10,000 (10,000) (50.0)%
389-030 LESS 5% EST. RECEIPTS (217,539) (219,518) (1,979) 0.9
389-040 CASH FORWARD - OCTOBER 1 355,876 360,293 4,417 1.2 %
TOTAL REVENUES $4,489,124 $4,531,130 $42,006 0.9 %
EXPENSES:
RISK MANAGEMENT OPERATIONS $394,544 $397,297 $2,753 0.7 %
RESERVE FOR CONTINGENCY 0 2,253 2,253 N/A
INSURANCE COVERAGES 2,375,000 2,412,000 37,000 1.6
INSURANCE CLAIMS 1,719,580 1,719,580 0 0.0 %
SUB -TOTAL EXPENSES $4,489,124 $4,531,130 $42,006 0.9 %
LESS CAPITAL OUTLAY 0 0 0 N/A
TOTAL EXPENSES $4,489,124 $4,531,130 $42,006 0.9 %
2014-15 Budget
2014/2015 PROPOSED BUDGET
EMPLOYEE HEALTH INSURANCE
FUND 504
REVENUES:
369-940 REIMBURSEMENTS-OPEB
381-020 FUND TRANSFER IN
395-020 INSURANCE CHARGES
389-040 CASH FORWARD
TOTAL REVENUES
EXPENSES:
2013/2014
BUDGET
PROPOSED INCREASE % INCREASE
2014/2015 (DECREASE) (DECREASE)
$342
35,848
13,775,000
481,343
$14,292,533
$154
37,516
14,050,000
370,744
$14,458,414
($188) (55.0)%
1,668 4.7 %
275,000 2.0 %
(110,599) (23.0)%
$165,881 1.2 %
SALARIES AND BENEFITS
EXPENSES
OPEB REIMBURSEMENT
INSURANCE CLAIMS
RESERVE FOR CONTINGENCY
TOTAL EXPENSES
$71,910
20,985
500,000
13,699,638
0
$14,292,533
$75,032
21,380
250,000
14,110,327
1,675
$14,458,414
3,122 4.3 %
395 1.9 %
(250,000) (50.0)%
410,689 3.0 %
1,675 N/A
$165,881 1.2
2014-15 Budget
55
56
2014/2015 PROPOSED BUDGET
INFORMATION TECHNOLOGY
FUND 505
REVENUES:
EXPENSES:
2013/2014 PROPOSED INCREASE % INCREASE
BUDGET 2014/2015 (DECREASE) (DECREASE)
GIS INTERDEPARTMENTAL CHARGES $275,890 $275,890 $0 0.0 %
COMP SRV INTERDEPARTMENTAL CHARGES 499,846 555,432 55,586 11.1 %
REIMBURSEMENTS-OPEB 3,081 1,928 0
CASH FORWARD (1,153) (37.4)/0
635,188 455,797
TOTAL REVENUES $1,414,005 $1,289,047 ($124,958)) (8.8)%)
103 GEOGRAPHIC INFORMATION SYSTEMS $685,622 $539,317
241 COMPUTER SERVICES ($146,305)
768,933 854,014 85,081111.11 (21.3)%
RESERVE FOR CONTINGENCY 0 17,266 17,266 100.0 %
SUB -TOTAL EXPENSES $1,454,555 $1,410,597 ($43,958) (3.0)%
LESS CAPITAL OUTLAY (40,550) (121,550) (81,000) 199.8 %
TOTAL EXPENSES $1,414,005 $1,289,047 ($124,958) (8.8)%
2014-15 Budget