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09/16/2014FinalBudget (2)
2014/2015 FINAL BUDGET HEARING SEPTEMBER 16, 2014 50* 01 P.M. =R�ceq TABLE OF CONTENTS Budget Ad and Comparison By Fund — Summary of Budget Revisions from Workshop and Preliminary Hearing ............. 7 - 12 TaxingDistrict Summary .............................................................................................. 15 GeneralFund ......................................................................................................... 19 - 22 Municipal Service Taxing Unit (M.S.T.U.) .......................................................... 25 - 26 TransportationFund ...................................................................................................... 29 EmergencyServices District ......................................................................................... 33 Land Acquisition Bond— 2004 Referendum ................................................................ 37 Non-Ad Valorem Solid Waste Disposal District (S.W.D.D.) .......................................................... 41 VeroLake Estates M.S.B.0. ............................................................................... 42 East Gifford Stormwater Watershed M.S.B.0. ................................................... 43 Streetlighting Districts ................................................................................ 44 - 45 Enterprise and Internal Service Funds: GolfCourse ......................................................................................................... 49 BuildingDepartment ........................................................................................... 50 UtilityServices .................................................................................................... 51 UtilityImpact Fee ............................................................................................... 52 FleetManagement ............................................................................................... 53 Self-Insurance ..................................................................................................... 54 Employee Health Insurance ................................................................................ 55 InformationTechnology ..................................................................................... 56 BUDGETAD AND COMPARISON B Y FUND BUDGET SUMMARY INDIAN RIVER COUNTY BOARD OF COUNTY COMMISSIONERS-FISCAL YEAR 2014115 THE PROPOSED OPERATING BUDGET EXPENDITURES OF INDIAN RIVER COUNTY ARE 1.9%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 3.3375 1.0733 1.9799 0.3694 ESTIMATED REVENUES: 0 0 3,106,911 0 16,468,801 Federal Sources 60,000 0 0 0 0 0 3,046,911 0 0 State Sources 6,144,934 5,603,781 2,575,000 45,000 0 0 1,475,086 500,000 125,000 0 Local Sources 5,463,302 11,442,269 1,135,604 5,732,949 7,953 1,963,894 7,702,640 472,000 15,351,901 506,094 173,516 49,952,122 Ad Valorem Taxes 44,862,485 7,969,714 0 21,739,574 4,966,060 0 0 0 0 0 0 79,537,833 0 0 0 0 0 9,696,204 473,710 0 0 0 0 10,169,914 Non-Ad Valorem Assessments 0 0 0 0 0 0 0 0 0 35,208,800 22,926,322 58,133,122 User Fees Sub-Total 56,530,721 25,015,764 3,710,604 27,517,523 4,974,013 11,660,098 12,698,347 972,000 15,476,901 35,712,894 23,099,638 217,368,703 Less 5%per F.S.129.01(2)(b) (2,826,536) (1,250,788 (171,780 (1,375,876 (248,701) (583.005) (422,175) 48,600 (117,595) (1,785,495 (219,518 (9,050,069 Net 53,704,185 23,764,976 3,538,824 26,141,647 4,725,312 11,077,093 12,276,172 923,400 15,359,306 33,927,399 22,880,320 208,318,634 Interfund Transfers 15,573,228 0 8,073,172 0 0 0 118,235 0 125,000 75,990 112,516 24,078,141 1,675,475 25,000 608,135 6,794,782 0 0 9,512,527 1,241,473 27,513,198 Cash Forward-October 1,2014 3,634,845 1,990,000 2,030,961 TOTAL ESTIMATED REVENUES AND BALANCES 72,912,258 25,754,976 13,642,957 27,817,122 4,750,312 11,685,228 19,189,189 923,400 15,484,306 43,515,916 24,234,309 259,909,973 EXPENDITURESIEXPENSES: General Government 13,809,489 1,097,087 277,076 475,367 4,725,312 202,230 928,560 923,400 3,573,512 0 26,012,035 Public Safety 42,387,393 333,019 0 25,893,680 0 0 991,103 0 1,375,000 1,963,0266 0 72,943,221 Physical Environment 155,186 96,531 603,516 0 0 11,471,745 95,000 0 550,000 37,588,024 0 50,562,002 Transportation 700,000 321,481 11,725,614 0 0 0 11,391,522 0 8,225,839 0 0 32,364,656 Economic Environment 421,679 0 0 0 0 0 0 0 0 0 0 421,679 Human Services 3,647,937 0 0 0 0 0 3,162,273 0 0 0 0 6,810,210 Internal Services 0 0 0 0 0 0 0 0 0 0 24,204,590 24,204, 590 Internal Service on 5,152,620 3,151,286 0 0 0 0 1,944,665 0 250,000 2,733,136 0 13,231,707 Cultu Court Related Costs 227,175 0 0 0 0 0 648,235 0 0 0 0 875,410 Interfund Transfers 3,869,410 19,932,741 150,990 0 0 0 0 0 125,000 0 0 24,078,141 TOTAL EXPENDITURESIEXPENSES 70,370,689 24,934,145 12,757,398 26,359,047 4,725,312 11,673,975 19,161,358 923,400 14,099,351 42,284,186 24,204,590 251,503,651 Reserve for Contingencies 748,425 272,150 285,559 1,273,247 0 11,253 25,659 0 0 197,720 29,719 2,843,732 Cash Forward-September 30,2015 1,792,944 546,681 600,000 174,828 25,000 0 2,172 0 1,384,955 1,034,010 0 5,562,590 TOTAL APPROPRIATED 13,642,957 27,817,122 4,750,312 11,685,228 19,189,189 923,400 15,464,306 43,515,916 24,234;309 259,909,973 EXPENDITURES AND RESERVES 72,912,258 25,754,976 THE TENTATIVE,ADOPTED,AND/OR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE REFERENCED TAXING AUTHORITY AS A PUBLIC RECORD. W 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...................$ 963954 C. Actual property tax levy............$ 70,2363201 This year's proposed tax levy..............S 74,5719773 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 FY 2013/14 FY 2014/15 FY 2014/15 Increase %Increase Fund Number and Description Budget @ Department Proposed Budget (Decrease) (Decrease) 3/31/14 Requests 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 )4,747,811 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: (1 411 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 777,440 805,356 804,6D6 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 Frog. 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 1 Rockridge Streetlighting 1 3,625 3,625 3,635 10 0.28 % 2014115 Budget Proposed Budget Comparison by Fund Fiscal Year 2013/14 and 2014/15 FY 2013/14 FY 2014/15 Fund Number and Description Budget/1 Department FY 2014/15 Increase % Increase 3/31/14 Requests Proposed Budget (Decrease) (Decrease) S ecia/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 6,2036,203 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 Streetlighting3,924 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 1 $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% Ca ital 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)% Ente rise Funds: (1F47 Golf Course $2,875,859 $2,731,094 $2,809,279 ($66,580) (2.32)% (1County Building Department 1,816,759 1,977,400 1,991,252 174,493 9.60% (1Utilities 37,885,136 37,436,308 37,743,535 (141,601) (0.37)% (1Utilities-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: (1L55 Fleet Management $3,965,550 $3,957,548 $3,955,718 ($9,832) (0.25)% (1Self-Insurance 4,489,124 4,531,612 4,531,130 42,006 0.94% (1Employee Health Insurance 14,292,533 14,308,482 14,458,414 165,881 1.16% (1GIS/Information Technology 1,414,005 1,282,526 1,289,047 (124,958) (8.84)% Total- Internal Service Funds: $24,161,212 1 $24,080,168 $24,234,309 $73,097 0.30 Total-All Funds: $303,218,541 1 $265,391,537 1 $259,909,973 ($43,308,568) (1)Enterprise and Internal Service funds are net of capital in accordance with Generally Accepted Accounting Principles(GAAP). 6 SUMMARYOFBUDGET REVISIONS FROM WORKSHOPAND PRELIMINARY HEARING BOARD OF COUNTY COMMISSIONERS 1801 2711 Street, Vero Beach, Florida 32960-3388 ��c0 Office of County Administrator 7k September 12, 2014 �LORI�p' Board of County Commissioners Indian River County 1801 2711' 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: State Health Department - Fund FY 14/15 budget increase request of $50,750 in current FY 13/14 with budget amendment using General Fund/Cash Forward-Oct 15i Sheriff's Office - Provide an additional $330,000 in funding over the administrator's recommended budget: This brings the Sheriff's 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 to the FY 13/14 millage. With the increased General Fund milage of 3.3375, the Sebastian Community Development District payment increased $149 and the Fellsmere Community Development District payment increased $1. The total increase of $150 was deducted from the General Fund Reserve for Contingency. 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 with INPB to reduce the cost of the landfill ash disposal fee to $19.06 from the Board approved fee of $19.30 in exchange for reduced processing charges. Due to savings from turnover in the Engineering Department, the previously approved part-time staff assistant position can be funded full time. 9 Board of County Commissioners Page 2 of 2 September 12, 2014 With respect to budgetary changes occurring during the preliminary budget hearing of September 10, 2014, following are the budget changes: New Horizons- increased by $5,000 in the General Fund. This will decrease the reserve for contingency to $743,425. The General Fund budget will remain the same at $72,912,258. Gifford Aquatic Center- the pool will be open from Oct 1-March 31 for 45 hours per week. This will require 1 additional Full time Lifeguard, 1 Part time Maintenance Worker, 4 Part time Lifeguards and 3 Part time Staff Assistant I. This will result in the deletion of 8 Budgeted Temporary Positions. The cost of the additional hours will be $87,149. Revenues will increase by $ 6,000. The net expense of$81,149 will be funded from a reduction in the MSTU reserve for contingency to $185,001. The MSTU overall budget will remain the same at $25,754,976. Respectfully submitted, osep A. Baird County Administrator 10 Summary of Budget Revisions during Workshops Fund/ Fund/Department Presented @ Changes in Approved De t. # Descri tion Adjustment Ex lanation Worksho s Bud et Budget Total County Funds Total presented at $259,579,973 Workshops General Fund Total presented at $72,582,258 Workshops 001-600 Sheriff Partially fund requested $330,000 budget General Fund Total Approved Budget $72,912,258 Final Total- County Total Approved $259,909,973 Funds Budget Ad Valorem Tax Millage Changes Proposed Millage @ Final Approved Increase/ Percentage Fund Description Workshops Millage (Decrease) Inc./(Dec.) Aggregate Millage 5.5219 5.5477 0.0258 0.47% General Fund 3.3117 3.3375 0.0258 0.78% Municipal Service 1.0733 1.0733 0.0000 0.00% Taxing Unit Emergency Services District 1.9799 1.9799 0.0000 0.00% Land Acquisition Bond 2004 0.3694 0.3694 0.0000 0.00% (1)Not included in Aggregate Millage calculation 11 Ad Valorem Tax Millage Compared to Rolled Back Rolled Back Final Millage Increase/ Percentage Fund Description Rate Rate (Decrease) Inc./(Dec.) Aggregate Millage 5.2959 5.5477 0.2518 4.75% General Fund 3.1592 3.3375 0.1783 5.64% Municipal Service 1 Taxing Unit .0329 1.0733 0.0404 3.91% Emergency Services District 1.9143 1.9799 0.0656 3.43% Land Acquisition Bond 2004 (z) N/A 0.3694 N/A N/A (2) Voted Debt is not subject to rolled back calculation. 12 TAXING DISTRICT SUMMARY INDIAN RIVER COUNTY 2014/2015 TAXING DISTRICT SUMMARY Ad Valorem Summary 2013/2014 2014/2015 2014/2015 %Above or Ad Valorem Taxing Districts Millage Rollback Millage Proposed Millage 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 G.O. Land Acquisition-2004 0.3788 N/A 0.3694 N/A Streetlighting District Assessments 2013/2014 2014/2015 Increase % Increase Streetlighting Districts Parcel/Acre Charge Parcel/Acre Charge Decrease (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 2013/2014 2014/2015 Waste Waste Increase % Increase Proposed Assessment Rates Generation Unit 111 Generation Unit(2) (Decrease) (Decrease) Residential $44.29 $49.96 $5.67 12.80% Commercial $30.44 $34.05 $3.61 11.86 % Landfill Ash Product Disposal Fee 131 $18.81 $19.06 $0.25 1.33 % Readiness-to-use Fee $18.81 $19.37 $0.56 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 GENERAL FUND GENERAL FUND EXPENSE ESTIMATE FOR 2014/2015 FUND 001 PROPOSED BUDGET AS OF SEPTEMBER 12, 2014 BUDGET 2014/2015 COUNTY ACCT. AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE # ACCOUNT NAME 313112014 REQUEST RECOMMENDED (DECREASE) (DECREASE) BOARD OF COUNTY COMMISSIONERS 101 BCC OPERATIONS $934,216 $934,218 $934,054 ($164) (0.0)% 102 COUNTY ATTORNEY 693,123 697,246 7.03,549 10,426 1.5 103 GEOGRAPHIC INFORMATION SYSTEM TRANSFER 35,266 35,266 35,266 0 0.0% 107 COMMUNICATION/EMER.SERVICE 485,917 4851917 485,917 0 0.0 - --- _ .. 109MAIN LIBRARY _ 1 932,163 _ 1,996,092 1,_962744 50,581 2.6 RT 112 NOH COUNTY LIBRARY 1,042,417 963,617 963,434 (78,983) (7.6)% 113 BRACKETT LIBRARY 236,481 236,553 236,503 22 0.0 118 IR SOILIWATER CONSERVATION 42,198 41,413 41 402 (796) (1.9)% 119 LAW LIBRARY 103,642 105,101 105,083 1,441 1.4% _ 201 ADMINISTRATOR-OPERATIONS 534,857 506,743 462,711 (72,146) (13.5)% 202 GENERAL SERVICES121,261 119,887 119,853 (1,428) (1.2)% - _ - 203 HUMAN RESOURCES 293,186 322,193 306 990 13,804 4 7 204 PLANNING 6 DEVELOPMENT 34,000 34,000 0 (34,000) (100.0)% - _. 206 VETERANS SERVICES 236,380 239,529 239 481 3 101 1.3 208 EMERGENCY-MANAGEMENT 545,549 401,776 411,254 (134,295) (24.6)% 210 PARKS 2,074,426 1,871,292 1,870,935 (203,491) (9.8)% 211 HUMAN SERVICES 277,958 281,456 277,745 (213) (0.1)% 212 AG EXTENSION 110,023 143,856 113,784 3,761 3 4% 216 _PURCHASING 169,843 143,666 143,626 (26,217) (15.4)% 220 _FACILITIES MANAGEMENT 3,289,412 3,445,682 31254,377 (35,035) (1.1)%c 229 OFFICE OF MANAGEMENT AND BUDGET 317,173 319,B61 317,156 (17) (0.6)°/ 237 FPL GRANT EXPENDITURES 103,711 99,173 99.157- (4,554) (4.4)% 38 2EMERGENCY BASE GRANT 112,143 88,134 65,820 (46,323) (41.3)% 241 COMPUTER SERVICES TRANSFER 246,006 246,006 2461606 - 0 0.0% 246 INSURANCE PREMIUMS 283,218 283,218 283,218 0 0.0% 250 COUNTY ANIMAL CONTROL 491,076 496,255 493,417 _ 2,341 0.5 251 MAILROOM/SWITCHBOARD 31493 9 309 558 301.546 (13 453) (4.3) SUB-TOTAL $15,060,660 $14,849,908 $14,495,022 ($565,638) (3.8)% CONSTITUTIONAL OFFICERS 300 CLERK OF CIRCUIT COURT $927,889 $970,779 $970,779 $42,890 4.6-% 400 TAX COLLECTOR 1,265,104 1,265,104 1,265 104 0 0.0 -- 500 PROPERTY APPRAISER 2,5401306 2,540,306 2,620115 79,809 3.1 600 SHERIFF 38,830,244 41,832,371 40,162,371 1,332127 3.4 700 SUPERVISOR OF ELECTIONS 1.095,680 1,183,335 1,076,490 (19,190) (1.8)% 114 VALUE ADJUSTMENT BOARD 86,060 86,060 86,060 0 0.0% 600 SHERIFF-SCAAP GRANT 55,721 0 0 (55,7.21) (100.0)% 600 SHERIFF-ELECTRIC 900,000 900,000 900,000 0 0.0% SUB-TOTAL $45,701,004 $48,777,955 $47,080,919 $1,379,915 3.0 STATE AGENCIES 106 NEW HORIZONS $273,754 $279,229 $278,754 $5,000 1.8 106 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 1,199,481 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 (620) (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 STATEATTORNEY 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 275,669 298,663 298,663 22,974 8.3% SUB-TOTAL $3,096,092 $2,790,814 $2,745,114 ($350,978) (11.3)% ECONOMIC DEVELOPMENT 110 LOCAL JOBS GRANTS $84,334 $0 $0 ($84,334) (100.0)% - 110 ECONOMIC DEVELOPMENT DIVISION 177,398 182,198 182,198 4,800 2.7% SUB-TOTAL $261,732 $182,198 $182,198 ($79,534) (30.4)% 19 2014/15 budget GENERAL FUND EXPENSE ESTIMATE FOR 2014/2015 FUND 001 PROPOSED BUDGET AS OF SEPTEMBER 12, 2014 BUDGET 2014/2015 COUNTY % ACCT. AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE # ACCOUNT NAME 3/31/2014 REQUEST RECOMMENDED DECREASE DECREASE CHILDREN'S SERVICES 128 CHILDREN'S SERVICES $623,890 $623,890 $623,890 $0 0.0% SUB-TOTAL $623,890 $623,890 $623,890 $0 0.0 % COMMUNITY REVEVELOPMENT AGENCIES 137 SEBASTIAN REDEVELOPMENT DISTRICT $127,169 $127,169 $137,663 $10,494 8.3% 137 FELLSMERE CRA -- -- 1,316 1,316 852 464 35.3 SUB-TOTAL $128,485 $128,485 $138,515 $10,030 7.8 NON-PROFIT ORGANIZATIONS 110 MENTAL HEALTH WALK-IN CLINIC $20,000 $30,000 $20,000_ $0 _ 0.0 110 HARVEST FOOD OUTREACH CENTER 4,600 35,000 4,000- 0_ 0 0.0 110 211 PALM BEACH/TREASURE COAST,INC. 7,000 10,000 7,000 0 0.0% 110 EARLY LEARNING COALITION 0 _ 40,000 0_ _ 0 N/A 110 GIFFORD YOUTH ORCHESTRA_ 0 20,000 0 0 N/A 110 TREASURE COAST COMMUNITY HEALTH 0 85,000 0 0 N/A SUB-TOTAL $31,000 $220,000 $31,000 $0 0.0 % QUASI-NON-PROFIT ORGANIZATIONS 110 COMM.TRANSPORTATION COORDINATOR(SRA) $620,468 $850,213 $700,000 $79,532 12.8% 110 COMM TRANSPORTATION COORD.GRANTS(SRA) 439,046 0 0 -- 110 GIFFORD YOUTH CENTER (439,046) (100.5)° 85,185 _ 90,000 86,819 1,283 1.5 110 PROGRESSIVE CIVIC LEAGUE OF GIFFORD__ 12,185 12,185 12,185 0 - 110 HUMANE SOCIETY OF VERO BEACH,FL 0.0 395,547_ 395,547 395,547 0 0.0 110 TREASURE COAST HOMELESS SERVICES COUNCIL 15,270 15,270 15,270 0 O.D SUB-TOTAL $1,568,052 $1,363,215 $1,209,821 ($358,231) (22.8)% SUB-TOTAL EXPENSES $66,470,915 $68,936,465 $66,506,479 $35,564 0.1 % 199 RESERVE FOR CONTINGENCY $13,026 $785,875 $743,425 $730,399 5607.24° 199 TRANSFER OUT TRANSPORTATION 3,522,544 _ 4,400,648 3,713,659 191,115 5.4 199 TRANSFER OUT-DODGERTOWN RENOVATIONS 34,000 0 0 (34,000) (100.0)% 199 TRANSFER OUT-BEACH RESTORATION - - --- ___-. 113,403 118,235 118,235 4,832 4.3 199 TRANSFER OUT EMPLOYEE HEALTH 35,848 37,516 37,516 1,668 4,7% 199 CASH FORWARD SEPTEMBER 30 1,792,944 1,792,944 1,792,944 0 0.0 SUB-TOTAL $5,511,765 $7,135,218 $6,405,779 $894,014 16.2 % TOTAL EXPENSES $71,982,680 $76,071,683 $72,912,258 $929,578 1.3 2014115 PROPOSED MILLAGE 3.3375 2013/14 MILLAGE 3.2620 2009/10 MILLAGE 3.0892 2012/13 MILLAGE 3.0892 2008/09 MILLAGE 3.0689 2011/12 MILLAGE 3.0892 2007/08 MILLAGE 3.0202 2010/11 MILLAGE 3.0892 2006/07 MILLAGE 3.1914 2014/15 budget 20 GENERAL FUND REVENUE ESTIMATE FOR 2014/2015 FUND 001 PROPOSED BUDGET AS OF SEPTEMBER 12, 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 $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 (7,500) (15.6)% 311-030 INTEREST TAX ROLL 5,000 2,500 2,500 (2,500) (50.0)% 323-300 FRANCHISE FEE-WATER&SEWER 195,000 0 0 (195,000) (100.0)°/ 329-030 DEVELOPER FEE 1,000 1,000 1,000 0 0.0% 331-200 PUBLIC SAFETY GRANTS 48,456 0 0 (48,456) (100.0)% 331-207 DOJ SCAAP GRANT 55,721 0 0 (55,721) (100.0)% 331-231 EMERGENCY MGNT PERFORMANCE GRANT 74,416 0 0 (74,416) (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 (250) (100.0)% 347-290 OTHER PARK&REC.FEES 25,000 27,500 27,500 2,500 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 (7,850) (6.0)% 348-923 ADDITIONAL COURT COSTS 25,000 27,500 27,500 2,500 10.0% 348-939 COUNTY CIVIL COURT FACILITY 50,000 48,000 48,000 (2,000) (4.0)% 349-002 VALUE ADJUSTMENT BOARD FEES 35,000 25,000 25,000 (10,000) (28.6)% 351-012 DOMESTIC VIOLENCE 7,000 6,000 6,000 (1,000) (14.3)% 351-700 RADIOCOMMUNICATION(F.S.318.21(10)) 112,000 120,000 120,000 8,000 7.1 % 352-010 FINES-MAIN LIBRARY 40,000 56,000 36,000 (4,000) (10.0)% 352-011 FINES-NORTH COUNTY LIBRARY 24,000 22,000 22,000 (2,000) (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 (1,000) (4.B)% 354-005 ANIMAL CONTROL TRAINING FINES 1,000 1,000 1,000 0 0.0% 354-011 ANIMAL IMPOUNDMENT FEES 10,000 8,000 8,000 (2,000) (20.0)% 354-012 ANIMAL REDEMPTION PENALTY 6,000 7,000 7,000 1,000 16.7% 354-016 ANIMAL BOARDING FEES 7,500 6,000 6,000 (1,500) (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 (10,000) (5.3)% 364-041 SURPLUS SALES-FURNITURE&EQUIPMENT 10,000 5,000 5,000 (5,000) (50.0)% 366-041 FPL DISASTER PREPAREDNESS 102,184 100,527 100,527 (1,657) (1.6)% 366-090 OTHER CONTRIBUTIONS/DONATIONS 500 0 0 (500) (100.0)% 366-095 DONATIONS-MAIN LIBRARY 23,957 0 0 (23,957) (100.0)% 366-100 DONATIONS-N COUNTY LIBRARY BOOKS 4,100 0 0 (4,100) (100.0)% 367-010 ANIMAL LICENSES 135,000 105,000 105,000 (30,000) (22.2)% 369-900 OTHER MISC.REVENUE 26,262 10,000 10,177 (16,085) (61.2)% 369-920 TAX DEED SURPLUS 20,000 0 0 (20,000) (100.0)% 369-921 NON-RESIDENT FEES-MAIN LIBRARY 2,750 2,000 2,000 (750) (27.3)% 369-922 LOST CARD FEES-MAIN LIBRARY 1,000 1,000 1,000 0 0.0% 369-924 NON-RES.FEES-NORTH COUNTY LIBRARY 1,600 2,000 2,000 400 25.0% 369-934 BRACKETT LIBRARY-PUBLIC COPY FEES 2,500 3,000 3,000 500 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 15,573,228 462,394 3.1 % 389-030 LESS 5%EST.RECEIPTS (2,698,689) (2,756,224) (2,626,536) (127,847) 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 % 2014115 PROPOSED MILLAGE 3.3375 2013/14 MILLAGE 3.2620 2009110 MILLAGE 3.0892 2012/13 MILLAGE 3.0892 2008/09 MILLAGE 3.0689 2011112 MILLAGE 3.0892 2007/08 MILLAGE 3.0202 2010/11 MILLAGE 3.0892 2006/07 MILLAGE 3.1914 21 2014/15 budget MUNICIPAL SERVICE TAX-[NG UNIT ( M. S. T. U.) MUNICIPAL SERVICE FUND EXPENSE ESTIMATE FOR 2014/2015 FUND 004 PROPOSED BUDGET AS OF SEPTEMBER 12, 2014 BUDGET 201412015 COUNTY ACCT. AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE # ACCOUNT NAME 3/31/2014 REQUEST RECOMMENDED (DECREASE) (DECREASE) 104 NORTH COUNTY AQUATICCENTER $754,406 $754,978 $721,589 ($32,817) (4.4)% 105 GIFFORD AQUATIC CENTER 2761225 2651650 3U,70 76,542 27.7% 108 RECREATION 892,650 891,380 878,242 (14,408) (1.6)% 116 OCEAN_RESCUE 750,894 801,541 801,322 50,426 6.7% 161 SHOOTING RANGE 397,560 397,530 397,454 (106) (0.0)% 204 PLANNING AND DEVELOPMENT 229,511 205,890 206,228 (23,283) (10.1)% 205 COUNTY PLANNING 850,923 837,330 810,859 (40,064) (4.7)% 207 CODE ENFORCEMENT 307,008 351,649 3.33,019 26,011 8.5% 216 PARKS 83,897 87,084 S7,061 3,164 3,8-% 214 ROADS AND BRIDGES 66,116 0 0 (66,116) (100.0)% 234 TELECOMMUNICATIONS 97,411 100,255 98,531 1,120 1. o 400 TAX COLLECTOR 80,000 60,060 60,006 0 0.0% SUB-TOTAL EXPENSES $4,786,601 $4,773,287 $4,767,072 ($19,529) (0.4)% 199 GENERAL AND ADMIN.EXPENSE $311,843 $321,568 $321 481 $9,638 3.1 % 199 TRANSFEROUT-TRANSPORTATION 4,135,160 5165,978 4,359,513 224,353 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 891937 286,867 185,001 95,0.64 105.7% 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 12, 2014 BUDGET 2014/2015 COUNTY ACCT. AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE # ACCOUNT NAME 313112014 REQUEST RECOMMENDED (DECREASE) (DECREASE) 311-010 CURRENT AD VALOREM TAX $7,567,939 $7,969,714 $7,969,714 $401,775 5.3% 311-020 DELINQUENT AD VAL.TAX 15,000 10,000 10_,000 (5,000) (33.3)% 311-030 INTEREST TAX ROLL 1,000 500 500 (500) (50.0)% - - -- - 315-106 COMMUNICATIONS SVCS TAX 1,200,000 1,150,000 1,150,000 (50,000) (4.2)% 316-DOD LOCAL BUSINESS TAX 177,500 180,000 180,000 2,500 1.4% 322-010 BUILDING PERMITS-COUNTY 155,000 175,000 185,000 30,000 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 50,0001 1 166.7% 323-700 SOLID WASTE FEE 456,000 470,000 470,000 20,000 4.4% 329-020 TREE ORDINANCE 8,000 10,000 10,000 2,000 25.0% 334410 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 87,163 6.1 335-140 MOBILE HOME LICENSES 116,000 105,000 105,000 (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 17,000 6,000 54.5% 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.COUNTYADULTATHLETICS 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% 347-214 PRPGRAM ACTIVITY FEES 0 3,000 3,OOC 3,000 N/A 347-216S.COUNTYYOUTH ATHLETICS 60,000 55,000 55,000 (5,000) (8.3)% 347-217 S.COUNTYADULT 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 (3,000) (33.3)% 347-223 N.COUNTY POOL DAILY FEES 100,000 100,000 100,000 0 0.0% 347-224 _N.COUNTY POOL PASSPORTS 40,000 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 W.C.TAX EXEMPT SPECIAL 18,000 20,000 20,000 2,000 11.1 - _ 347-272 N.C.POOL%SHARE CONCESSIONS 3,500 3,560 3,500 0 D.D 347 273 RECREATION%SHARE CONCESSIONS 0 1,000 1,000 1 000 NIA 347-561 RIFLE RANGE 95,000 90 OOD 90.090 (5,000)_ 347-502 PISTOL RANGE 115,000 105,000 105,000 (10,000) (8.7)% 347-504 5 STAND 15.000 12,000 12 0_0.0 (3,000) (26.0)% 1 000 1 347-505 ARCHERY 50 YARD 0 000 1 000 D.0 347-506 ARCHERY COURSE 500 500 500 0 0.0% 347-507 AIR GUN 200 0 0 (200) (100.0)% - - 347-508 JUNIORINSTRUCTION 12,000 11,000 11,000 (1,000) (8.3)% 25 2014115 budget MUNICIPAL SERVICE FUND REVENUE ESTIMATE FOR 2014/2015 FUND 004 PROPOSED BUDGET AS OF SEPTEMBER 12, 2014 BUDGET 2014/2015 COUNTY ACCT. AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE # ACCOUNT NAME 3/3112014 REQUEST RECOMMENDED (DECREASE) (DECREASE) 347-520 AMMUNITION SALES 52,500 40,000 40,000 (12,500) (23.8)% 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 347-53C MISC SALES 7,500 2,500 2,50.0 (5,000) (66.7)% 349-012 REIMBURSEMENT-IMPACT FEE ADMIN. 25,000 0 0 (25,000) (100.0)% 354008 CODE ENFORCEMENT FINES 95,000 105,000 105,000 10,000 10.5% 361-100 INTEREST INCOME 751000 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 (2,37.4) (100.0)% 369-900 PHOTO COMMS_ 1,500 1,500 1,500 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) (1,251,088) (43,057) 3.6% 389-040 CASH FORWARD OCTOBER1 2 028 086 1 990 000 1 984 3D0 (43 786)(2 2-)/ TOTAL REVENUES $24,983,056 $25,617,026 $25,754,976 $771,920 3.1 2014115 PROPOSED MILLAGE 1.0733 2013/14 MILLAGE 1.0733 2009110 MILLAGE 1.0774 2012/13 MILLAGE 1.0733 2008/09 MILLAGE 1.0804 2011/12 MILLAGE 1.0733 2007/08 MILLAGE 1.0835 2010/11 MILLAGE 1.0733 2006/07 MILLAGE 1.1336 26 2014/15 budget TRANSPORTATION FUND TRANSPORTATION FUND EXPENSE ESTIMATE FOR 2014/2015 FUND 111 PROPOSED BUDGET AS OF SEPTEMBER 10, 2014 BUDGET 2014/2015 COUNTY % ACCT. AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE # ACCOUNT NAME 3/3112014 REQUEST RECOMMENDED (DECREASE) (DECREASE) _214 ROAD AND BRIDGE _ $6,988,784 $7,396,627 $7,071,423 $82,639 1.2 243 PUBLIC WORKS 277,625 277,139 _ 277,07_8 (747 _(0_3)% 244 COUNTY ENGINEERING 1,792,265 1,934,900 _ 1,885,947 - 93,682 - 5.2 245 TRAFFIC ENGINEERING _ 2,341,095 2,117,426 2,045,728 (295,367)_ .6 - 281 STORMWATER 596,633 1,505,006 603,516 6,883 1.2 SUB-TOTAL EXPENSES $11,996,602 $13,231,098 $11,883,692 ($112,910) (0.9)% 199_ GENERAL&ADMIN.EXPENSE _ $695,065 $734,161 --_$_7.22,716_ _$27,651 4.0% 199_ TRANSFER OUT-FLEET 125,000 125,000 _ 75,000 5( 0,000)______(40.OL% 199 TRANSFER OUT-OSPREY MARSH 0 75,990 75,990 - NIA ----------- ----o---------- -------- --- 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 201412015 FUND 111 PROPOSED BUDGET AS OF SEPTEMBER 10, 2014 BUDGET 2014/2015 COUNTY AS OF DEPARTMENT ADMINISTRATOR % # ACCOUNT NAME 3/31/2014 REQUEST RECOMMENDED (DECREASE) (DECREASE) 325-101 CAPITAL IMPROVEMENT ASSESSMENT _$75,000 $75,000 $75,000 $0 - 0.0% 329-090 OTHER LICENSES&PERMITS 55,000 55,000 105,000 50,000 _ 90.9 334-401 FDOT-TRAFFIC SIGNAL SYSTEM ENHANCEMENT 220,000 220,000____-__ 220,000 -_-_ 0 _- 0.0% 335-420 CONSTITUTIONAL GAS TAX 1,592,578 1,575,000 - 1,575,000 - (17,578) -_(Ll)% 335-440 COUNTY GAS TAX 701,978 - -700,000 _ 700,000 __(1,97-8L-- % 335-491 FUEL TAX REIMBURSEMENT 80,000 80,00_0_ 80,000 -_ _ 0 _ _0.0% 3_41-300 SALEIMAPS AND PUBLICATIONS 10,000 6,000_ _ 8,000 _ _ (2,000) 341-701 EGRET MARSH ALGAE SALES 4,000 0 0 X4,000) (100.0)% 344-903 WATER/SEWER PAVING SYSTEMS 35,000 35,000 35,000 0 0.0°/ - -•- -------------- -- --- ---------------- ------------.--___._.----- 349-003 PRD APPLICATION 2,500 4,000 4,000 1,500 60.0% 349-010 REIMBURSEMENT MPO _ _ 50,000 50,000 _ 50,000 - 0 0 361-100 INTEREST INCOME _ 40,000 - 20,000 20,000 361-110 INTEREST-ASSESSMENTS 10,000 10,000 10,000 _ 0 0.0 362-010 RENTS&ROYALTIES 19,500 19,500 19,500 -_ 0 0.0 369-900 OTHER MISC.INCOME 20,000 15,000 15,000 - _ __(5,000 --- -------- ----- ---------- -- ---- 369-940 REIMBURSEMENTS 275,842 275,000 275,000 369-940 REIMBURSEMENTS-OPEB__- 41,769 -- __--_0 19,104 - 22,665 - (54.3% 369-943 TRAFFIC SIGN PRODUCTION _ _ __ 250,000 200,000 225,000 369-950 INTERDEPARTMENT REIMBURSE 300,000 275,000 -_ 275,000 (25,009)-__ _(8_3) - --------- ------ - 381-020 FUND TRANSFERS/G_F, _-_ __-------_.-___-3,522,544 4,400,648 3,713,659 19 1,115 5.4% 381-020 FUND TRANSFERS/M.S.T.U. 4,135,160 5,165,978 4,359,513 224,353 5.4 389-030 LESS 5%EST.RECEIPTS 389-040 CASH FORWARD-OCTOBER 1 2,252,963 1 995000 2,030,961 (222,002) (9.9) TOTAL REVENUES $13,519,718 $15,011,051 $13,642,957 $123,239 0.9 29 2014115 budget EMERGENCY SERVICES DISTRICT EMERGENCY SERVICES DISTRICT EXPENSE ESTIMATE FOR 201412015 FUND 114 PROPOSED BUDGET AS OF SEPTEMBER 10, 2014 BUDGET 2014/2015 COUNTY % ACCT. AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE # ACCOUNT NAME 313112014 REQUEST RECOMMENDED (DECREASE) (DECREASE) 120 FIRE RESCUE-SALARIES $14,779,314 $14,301,238 $14,331,086 ($448,228) (3.0)°% 120 FIRE RESCUE-BENEFITS 6,557,085 6,613,896 6,681,368 124,283 1.9 120 FIRE RESCUE-OPERATING 4,068,579 4,222,578 4,222,578 153,999 3.8% 120 FIRE RESCUE-HYDRANT MAINTENANCE 145,376 145,826 145,826 450 0.3% 120 FIRE RESCUE-CAPITAL 354,895 1,288,400 499,000 144,105 40.6% 120 FIRE RESCUE-OTHER USES 1,177,619 1,662,897 1,923,442 745,823 63.3% 120 STATE FOREST SERVICE 13,822 13,822 13,822 0 0.0% TOTAL EXPENSES $27,096,690 $28,248,657 $27,817,122 $720,432 2.7 % EMERGENCY SERVICES DISTRICT REVENUE ESTIMATE FOR 2013/2014 FUND 114 PROPOSED BUDGET AS OF SEPTEMBER 10, 2014 BUDGET 2014/2015 COUNTY % ACCT. AS OF DEPARTMENT ADMINISTRATOR INCREASE INCREASE # ACCOUNT NAME 3/3112014 REQUEST RECOMMENDED (DECREASE) (DECREASE) 311-010 CURRENT AD VALOREM TAXES $20,753,924 $21,739,574 $21,739,574 $985,650 4.7% 311-020 DELINQUENT AD VALOREM TAXES 25,000 25,000 35,000 10,000 40.0°% 311-030 INTEREST TAX ROLL 2,500 1,500 1,500 (1,000) (40.0)% 334-290 EMS GRANT 17,439 0 0 (17,439) (100.0)% 335-230 FIREMANS SUPPLEMENTAL COMPENSATION 45,000 45,000 45,000 0 0.0% 342-210 BURN PERMIT FEES 6,000 6,500 7,000 1,000 16.7% 342-220 FIRE PROTECTION SERVICES 138,317 138,317 138,317 0 0.0% 342-230 FIRE SAFETY INSPECTION/PLAN REVIEW 112,500 100,000 112,500 0 0.0% 342-320 ALS SPECIAL EVENTS 5,000 6,000 10,000 5,000 100.0% 342-610 ALS CHARGES 4,650,000 4,650,000 5,300,000 650,000 14.0% 354-018 FALSE FIRE ALARM 3,000 5,000 11,000 8,000 266.7% 361-100 INTEREST INCOME 77,500 37,500 37,500 (40,000) (51.6)% 369-900 OTHER MISC.REVENUE 20,007 15,000 20,257 250 1.2% 369-940 REIMBURSEMENTS-OPEB 108,805 0 59,875 (48,930) (45.0)% SUB-TOTAL $25,964,992 $26,769,391 $27,517,523 $1,552,531 6.0 % 389-030 LESS 5%EST.RECEIPTS ($1,297,378) ($1,338,470) ($1,375,876) ($78,498) 6.1 % 389-040 CASH FORWARD-FUND_RESERVES TO BALANCE 500,000 0 0 (500,000) (100.0)% 389-040 CASH FORWARD 1,929,076 1,517,113 1,675,475 (253,601) (13.1)% TOTAL REVENUES $27,096,690 $26,948,034 $27,817,122 $720,432 2.7 % 2014115 PROPOSED MILLAGE 1.9799 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 2010/11 MILLAGE 1.7148 2006/07 MILLAGE 1.7639 33 2014115 budget ENVIRONMENTALLY SENSITIVE LAND A CQ UISITION B OND 35 2014/2015 PROPOSED BUDGET LAND ACQUISITION BONDS-2004 REFERENDUM FUND 245 2013/2014 PROPOSED INCREASE % INCREASE REVENUES: BUDGET 201412015 (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 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 2014-15 Budget 37 NON-AD VALOREM 39 2014/2015 PROPOSED BUDGET SOLID WASTE DISPOSAL DISTRICT FUND 411 2013/2014 PROPOSED INCREASE % INCREASE REVENUES: BUDGET 2014/2015 (DECREASE) (DECREASE) 343-410 GARBAGE/SOLID WASTE SALES $43,000 $50,000 $7,000 16.3 % 343-420 DEMOLITION CHARGES 750,000 900,000 150,000 20.0 % 343-430 TIRE DUMPING CHARGES 37,000 37,000 0 0.0 343-440 ASH BYPRODUCT CHARGES 30,000 30,000 0 0.0 343-450 RECYCLING SALES 775,000 500,000 (275,000) (35.5)% 343-460 CHIPPED TREE DEBRIS SALES 2,000 0 (2,000) (100.0)% 343-470 SEPTAGE/SLUDGE DISPOSAL 150,000 150,000 0 0.0 % 343-480 LANDFILL GAS SALES 30,000 30,000 0 0.0 343-499 EMISSION REDUCTION PROCEEDS 0 30,000 30,000 N/A 343-920 LOT CLEARING REVENUE 100,000 60,000 (40,000) (40.0)% 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 8,500,847 9,596,204 1,095,357 12.9 363-140 LANDFILL ASSESSMENTS 100,000 100,000 0 0.0 369-940 REIMBURSEMENTS 15,000 0 (15,000) (100.0)% 369-940 REIMBURSEMENTS-OPEB 3,081 1,388 (1,693) (54.9)% 389-030 LESS 5%EST. RECEIPTS (535,572) (583,005) (47,433) 8.9 % 389-040 CASH FORWARD-OCT 1 1,100,414 608 135 (492,279) (44.7)% TOTAL REVENUES $11,276,276 $11,685,228 $408,952 3.6 % EXPENSES: 217 LANDFILL $5,953,597 $5,997,884 $44,287 0.7 % 255 RECYCLING 5,535,804 6,417,934 882,130 15.9 % SUB-TOTAL EXPENSES $11,489,401 $12,415,81 B $926,417 8.1 % LESS CAPITAL OUTLAY (213,125) (730,590) (517,465) 242.8 % TOTAL EXPENSES $11,276,276 $11,685,228 $408,952 3.6 % COMMERCIAL-WASTE GENERATION UNIT(W.G.U.) $30.44 $34.05 $3.61 11.9 % RESIDENTIAL-WASTE GENERATION UNIT(W.G.U.) $44.29 $49.96 $5.67 12.8 EQUIVALENT RESIDENTIAL UNIT(E.R.U.) $70.86 $79.94 $9.08 12.8 % READINESS-TO-USE FEE-(W.G.U) $18.81 $19.37 $0.56 3.0 % LANDFILL ASH DISPOSAL FEE $18.81 $19.06 $0.25 1.3 NUMBER OF W.G.U.'s 225,386 226,208 822 0.4% W.G.U.=ONE TON OF WASTE ANNUALLY * -KEEP INDIAN RIVER BEAUTIFUL($40,539) INCLUDED IN RECYCLING BUDGET(255) 2014-15 Budget 41 2014/2015 PROPOSED BUDGET VERO LAKE ESTATES M.S.B.U. FUND 185 2013/2014 PROPOSED INCREASE % INCREASE REVENUES: BUDGET 2014/2015DECREASE ( ) (DECREASE) 185037-361100 INTEREST-INVESTMENTS C&CE $3,000 $3,000 $0 0.0 °,° 185036-363120 SERVICE ASSESSMENT 96,520 254,000 157,480 163.2 % 185039-389030 LESS 5%ESTIMATED RECEIPTS (4,976) (12,850) (7,874) 158.2 % 185039-389040 CASH FORWARD-OCT. 1 874,988 0 (874,988) (100.0)°/ TOTAL REVENUES $969,532 $244,150 ($725,382) (74.8)% EXPENSES: 18521441-034310 ELECTRIC SERVICES $15,000 $16,000 $1,000 6.7 18521441-066340 DRAINAGE SYSTEMS 50,000 10,000 (40,000) (80.0)% 18521441-099940 COMMISSION AND FEES 2,334 2,334 0 0.0 % 18521481-099060 BUD.TRANSFER PROP.APPR. 2,198 2,308 110 5.0 18521481-035510 PETITION MILLINGS 900,000 213,508 (686,492) (76.3)% TOTAL EXPENSES $969,532 $244,150 ($725,382) (74.8)% $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 2005/07 $ 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 2014/2015 PROPOSED BUDGET EAST GIFFORD STORMWATER WATERSHED M.S.B.U. FUND 171 2013/2014 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2014/2015 (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 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 -h FY 2014/2015 STREETLIGHT DISTRICTS 181 182 183 184 186 187 188 189 190 DEPT. LAUREL- ROCK- VERO PORPOISE SINGLE LAUREL TIERRA VERO NUMBER ACCOUNT NAME GIFFORD WOOD RIDGE HIGH. POINT ST. LIGHTS COURT LINDA SHORES REVENUES 361-100 INTEREST INCOME $200 $20 $150 $100 $40 $10 $10 $20 $30 363-120 SERVICE ASSESSMENTS 71,825 7,590 3,104 82,863 363 2,440 837 1,407 3,933 381-020 FUND TRANSFERS IN 0 0 0 0 389-030 LESS /. EST. RECEIPTS (3,601) (381) (163) (4,148) (20) (123)E319 2) 71 (198) 389-040 CASH FORWARD-OCTOBER 1 9,072 69 544 0 230 3 1,210 2,443 TOTAL $77,496 $7,298 $3,635 $78,815 $613 $2,3304 $2,566 $6,208 per parcel/acre 2,873 253 388 2,511 33 31 67 207 EXPENSES 033-140 GENERAL&ADMIN. $1,000 $250 $150 $1,000 $80 $50 $80 $80 $100 034-310 ELECTRICAL SERVICES 74,595 6,790 3,156 75,168 419 2,280 949 2,333 5,888 034-910 LEGAL ADS 90 90 90 90 90 0 65 90 60 099-060 BUD. TRANS. PROP. APPR. 1,111 123 189 1,144 14 0 15 33 100 099-910 RESERVE FOR CONTINGENCY 0 00 0 0 0 0 0 0 099-920 CASH FORWARD-SEPT. 30 0 0 0 652 0 0 0 0 0 099-940 COMMISSIONS& FEES 700 45 50 761 10 0 15 30 60 TOTAL $77,496 $7,298 $3,635 $78,815 $613 $2,330 $1,124 $2,566 $6,208 PER PARCEL/ACRE CHARGE: BUDGET 2014/15-PER PARCEL/ACRE $25.00 $30.00 $8.00 $33.00 $11.00 N/A $27.00 $21.00 $19.00 BUDGET 2013/14-PER PARCEL/ACRE $25.00 $23.00 $8.00 $28.00 $11.00 N/A $27.00 $21.00 $19.00 BUDGET 2012/13-PER PARCEL/ACRE $25.00 $18.00 $8.00 $23.00 $11.00 N/A $27.00 $21.00 $19.00 BUDGET 2011/12-PER PARCEUACRE $25.00 $18.00 $8.00 $23.00 $11.00 N/A $27.00 $21.00 $19.00 BUDGET 2010/11 -PER PARCEL/ACRE $25.00 $18.00 $8.00 $23.00 $11.00 N/A $27.00 $21.00 $19.00 BUDGET 2009/10-PER PARCEL/ACRE $25.00 $18.00 $10.00 $23.00 $13.00 N/A $27.00 $23.00 $21.00 BUDGET 2008/09-PER PARCEL/ACRE $25.00 $18.00 $10.00 $23.00 $13.00 N/A $27.00 $23.00 $21.00 BUDGET 2007/08-PER PARCEL/ACRE $21.00 $18.00 $10.00 $23.00 $13.00 N/A $25.00 $23.00 $21.00 BUDGET 2006/07-PER PARCEL/ACRE $21.00 $18.00 $13.00 $23.00 $15.00 N/A $25.00 $24.00 $21.00 BUDGET 2005/06-PER PARCEL/ACRE $21.00 $18.00 $13.00 $23.00 $15.00 N/A $25.00 $24.00 $21.00 BUDGET 2004/05-PER PARCEL/ACRE $21.00 $18.00 $13.00 $22.00 $15.00 N/A $25.00 $24.00 $21.00 BUDGET 2003/04-PER PARCEL/ACRE $21.00 $18.00 $13.00 $22.00 $15.00 N/A $25.00 $24.00 $21.00 BUDGET 2002/03-PER PARCEL/ACRE $21.00 $18.00 $13.00 $22.00 $15.00 N/A $25.00 $24.00 $21.00 BUDGET 2001/02-PER PARCEL/ACRE $21.00 $18.00 $13.00 $22.00 $15.00 N/A $25.00 $24.00 $21.00 FY 2014/2015 STREETLIGHT DISTRICTS 191 192 193 194 195 196 197 198 199 DEPT. POINCIANA ROSE- WHISPERING WALKER'S GLENDALE FLORALTON WEST NUMBER ACCOUNT NAME IXORA PARK LAND PINES MOORINGS GLEN LAKES BEACH WABASSO REVENUES 361-100 INTEREST INCOME $40 $35 $40 $20 $275 $25 $15 $10 $40 363-120 SERVICE ASSESSMENTS 4,675 12,896 732 1,120 12,140 1,342 3,360 2,700 7,833 381-020 FUND TRANSFERS IN 389-030 LESS 5% EST. RECEIPTS (236) (647) (39) (b 01 (621) (68) (169) (136) (394 389-040 CASH FORWARD-OCTOBER 1 2,316 2,925 2,445 539 7,102 786 1 720 507 TOTAL $6,795 $15,209 $3,178 $1,622 1 $18,896 1 $2,085_t $3,926 $2,574 $7,986 275 403 732 70 1,214 61 84 54 373 EXPENSES 033140 GENERAL&ADMIN. $100 $250 $75 $75 $500 $75 $75 $75 $100 034310 ELECTRICAL SERVICES 6,411 14,605 2,743 1,433 17,420 1,860 3,720 2,300 6,060 034910 LEGAL ADS 90 70 45 50 90 90 50 45 100 099060 BUD. TRANS. PROP. APPR. 134 194 285 34 586 30 41 22 153 099910 RESERVE FOR CONTINGENCY 0 0 0 0 0 0 0 0 0 099920 CASH FORWARD-SEPT:30 0 0 0 0 0 0 0 107 1,413 099940 COMMISSIONS& FEES 60 90 30 30 1 300 30 40 25 160 TOTAL $6,795 $15,209 $3,178 $1,622 $18,896 $2,085 $3,926 $2,574 $7,986 PER PARCEL/ACRE CHARGE: BUDGET 2014/15-PER PARCEL/ACRE $17.00 $32.00 $1.00 $16.00 $10.00 $22.00 $40.00 $50.00 $21.00 BUDGET 2013/14-PER PARCEL/ACRE $17.00 $32.00 $1.00 $16.00 $10.00 $22.00 $40.00 $45.00 $21.00 BUDGET 2012/13-PER PARCEL/ACRE $17.00 $28.00 $1.00 $16.00 $10.00 $22.00 $40.00 $38.00 $21.00 BUDGET 2011/12-PER PARCEL/ACRE $17.00 $28.00 $1.00 $16.00 $10.00 $22.00 $40.00 $38.00 $21.00 BUDGET 2010/11 -PER PARCEL/ACRE $17.00 $28.00 $1.00 $16.00 $10.00 $22.00 $40.00 $38.00 $21.00 BUDGET 2009/10-PER PARCEL/ACRE $19.00 $28.00 $1.50 $18.00 $12.00 $24.00 $40.00 $38.00 $21.00 BUDGET 2008/09-PER PARCEL/ACRE $19.00 $28.00 $1.50 $18.00 $12.00 $24.00 $40.00 $38.00 $21.00 BUDGET 2007/08-PER PARCEUACRE $19.00 $28.00 $1.50 $18.00 $12.00 $24.00 $38.00 $29.00 $21.00 BUDGET 2006/07-PER PARCEL/ACRE $19.00 $28.00 $2.00 $19.00 $14.00 $25.00 $38.00 $29.00 $0.00 BUDGET 2005/06-PER PARCEUACRE $19.00 $28.00 $2.00 $19.00 $14.00 $25.00 $38.00 $29.00 $0.00 BUDGET 2004/05-PER PARCEL/ACRE $19.00 $28.00 $2.00 $19.00 $15.00 $25.00 $34.00 $27.00 $0.00 BUDGET 2003/04-PER PARCEUACRE $19.00 $28.00 $2.00 $19.00 $15.00 $25.00 $34.00 $27.00 N/A BUDGET 2002/03-PER PARCEUACRE $19.00 $28.00 $2.00 $19.00 $15.00 $25.00 $34.00 $27.00 N/A BUDGET 2001/02-PER PARCEL/ACRE $19.00 $28.00 $2.00 $19.00 $15.00 $25.00 $34.00 $27.00 N/A C11 ENTERPRISE FUNDS AND INTERNAL SERVICE FUNDS Ll 47 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 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-C[Y 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 °ic 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)°io 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 % 50 2014-15 Budget 2014/2015 PROPOSED BUDGET UTILITY SERVICES FUND 471 2013/2014 PROPOSED INCREASE % INCREASE REVENUES: BUDGET 2014/2015 (DECREASE) (DECREASE) 343-310 WATER SALES $13,600,000 $14,200,000 $600,000 4.4 % 343-340 METER INSTALLATIONS 75,000 80,000 5,000 6.7% 343-470 SEPTAGE/SLUDGE DISPOSAL 420,000 516,000 96,000 22.9 % 343-490 GREASE DISPOSAL 7,000 10,500 3,500 50.0% 343-510 SEWER SALES 12,500,000 13,000,000 500,000 4.0 % 343-530 RECLAIMED WATER SALES 90,000 50,000 (40,000) (44.4)% 343-540 PENALTIES 550,000 850,000 300,000 54.5% SERVICE CHARGES: 343-350 WATER TAP FEES 22,500 22,000 (500) (2.2)% 343-520 SEWER TAP FEES 2,000 5,000 3,000 150.0% 343-550 RECONNECT FEES 185,000 225,000 40,000 21.6% 343-610 SERVICE CHARGES 200,000 225,000 25,000 12.5 % 343-660 INSPECTION FEES 15,000 55,000 40,000 266.7 % 343-690 COURT RECORDING FEES 10,000 12,000 2,000 20.0 % 343-670 MISCELLANEOUS INCOME 30,000 30,000 0 0.0% 361-100 INTEREST INCOME 195,000 100,000 (95,000) (48.7)% 362-011 RADIO TOWER RENT 235,000 260,000 25,000 10.6 % 365-010 SCRAP SALES 10,000 10,000 0 0.0% 329-030 LIC/PERMIT FEES 0 1,000 1,000 N/A 369-940 REIMBURSEMENTS-OPEB 38,688 18,194 (20,494) (53.0)% 381-020 FUND TRANSFER IN 75,414 75,990 576 0.8% 389-030 LESS 5% EST. RECEIPTS (1,409,259) (1,483,485) (74,226) 5.3 % 389-040 CASH FORWARD-OCT 1 11,033,793 9,481,336 (1,552,457) (14.1)% TOTAL REVENUES $37,885,136 $37,743,535 ($141,601) (0.4)% EXPENSES: 218 WASTEWATER TREATMENT $5,806,474 $5,926,138 $119,664 2.1 % 219 WATER PRODUCTION 6,876,085 7,393,715 517,630 7.5% 235 GENERAL&ENGINEERING 5,685,093 5,213,645 (471,448) (8.3)% 257 SLUDGE 1,116,146 1,134,505 18,359 1.6% 265 CUSTOMER SERVICE 2,402,716 2,612,276 209,560 8.7 % 268 WASTEWATER COLLECTION 8,176,252 7,911,667 (264,585) (3.2)% 269 WATER DISTRIBUTION 8,870,393 8,488,766 (381,627) (4.3)% 282 OSPREY MARSH 0 379,948 379,948 NIA SUB-TOTAL EXPENSES $38,933,159 $39,060,660 $127,501 0.3 % LESS CAPITAL OUTLAY (1 048 023) (1,317 125) (269,102) 25.7 % TOTAL EXPENSES $37,885,136 $37,743,535 ($141,601) (0.4)% 2014-15 Budget 51 2014/2015 PROPOSED BUDGET UTILITIES IMPACT FEE FUND 472 2013/2014 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 201412015 (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 90 343-690 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 $578,075 $971,850 $393,775 6 8.1 TOTAL EXPENSES $578,075 $971,850 $393,775 68.1 % 52 2014-15 Budget 2014/2015 PROPOSED BUDGET FLEET MANAGEMENT FUND 501 2013/2014 PROPOSED INCREASE %INCREASE REVENUES: 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-OPER 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 2014/2015 PROPOSED BUDGET SELF INSURANCE FUND 502 2013/2014 PROPOSED INCREASE %INCREASE REVENUES: 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 3.3 369-040 REIMBURSEMENTS 80,000 80,000 0 0.0 % 369-040 REIMBURSEMENTS-OPER 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 % 54 2014-15 Budget 2014/2015 PROPOSED BUDGET EMPLOYEE HEALTH INSURANCE FUND 504 2013/2014 PROPOSED INCREASE % INCREASE REVENUES: BUDGET 2014/2015 (DECREASE) (DECREASE) 369-940 REIMBURSEMENTS-OPER $342 $154 ($188) (55.0)% 381-020 FUND TRANSFER IN 35,848 37,516 1,668 4.7 % 395-020 INSURANCE CHARGES 13,775,000 14,050,000 275,000 2.0 % 389-040 CASH FORWARD 481,343 370,744 (110,599) (23.0)% TOTAL REVENUES $14,292,533 $14,458,414 $165,881 1.2 % EXPENSES: SALARIES AND BENEFITS $71,910 $75,032 3,122 4.3% EXPENSES 20,985 21,380 395 1.9 % OPEB REIMBURSEMENT 500,000 250,000 (250,000) (50.0)% INSURANCE CLAIMS 13,699,638 14,110,327 410,689 3.0 % RESERVE FOR CONTINGENCY 0 1,675 1,675 NIA TOTAL EXPENSES $14,292,533 $14,458,414 $165,881 1.2 % 2014-15 Budget 55 2014/2015 PROPOSED BUDGET INFORMATION TECHNOLOGY FUND 505 2013/2014 PROPOSED INCREASE % INCREASE REVENUES: BUDGET 2014/2015 (DECREASE) (DECREASEI 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 (1,153) (37.4)% CASH FORWARD 635,188 455,797 (179,391) (28.2)% TOTAL REVENUES $1,414,005 $1,289,047 ($124,958) (8.8)% EXPENSES: 103 GEOGRAPHIC INFORMATION SYSTEMS $685,622 $539,317 ($146,305) (21.3)% 241 COMPUTER SERVICES 768,933 854,014 85,081 11.1 % 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 56