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HomeMy WebLinkAbout2/24/1994� MINUTES' tTTACHED ' BOARD OF COUNTY COMMISSIONERS INDIAN RIVER COUNTY, FLORIDA AGENDA SPECIAL MEETING THURSDAY, FEBRUARY 24, 1994 9:00 A.M. - COUNTY COMMISSION CHAMBER COUNTY ADMINISTRATION BUILDING 1840 25TH STREET VERO BEACH, FLORIDA COUNTY COMMISSIONERS John W. Tippin, Chairman ( Dist. 4) Kenneth R. Macht, Vice Chairman (Dist. 3) Fran B. Adams (Dist. 1) Richard N. Bird (Dist. 5) Carolyn K. Eggert ( Dist. 2 ) 9:00 A. M. BUDGET WORKSHOP James E. Chandler, County Administrator Charles P. Vitunac, County Attorney Jeffrey K. Barton, Clerk to the Board ANYONE WHO MAY WISH TO APPEAL ANY DECISION WHICH MAY BE MADE AT THIS MEETING WILL NEED TO ENSURE THAT A VERBATIM RECORD OF THE PROCEEDINGS IS MADE WHICH INCLUDES THE TESTIMONY AND EVIDENCE UPON WHICH THE APPEAL WILL BE BASED. ANYONE WHO NEEDS A SPECIAL ACCOMMODATION FOR THIS MEETING MAY CONTACT THE COUNTY'S AMERICANS WITH DISABILITIES ACT (ADA) COORDINATOR AT 567-8000 X 408 AT LEAST 48 HOURS IN ADVANCE OF MEETING. FEB 2 4 '1994 BOOK 91 PAGE 8?4 Thursday, February 24, 1994 SPECIAL MEETING The Board of County Commissioners of Indian River County, Florida, met in Special Session at the County Commission Chambers, 1840 25th Street, Vero Beach, Florida, on Thursday, February 24, 1994, at 9:00 o'clock a.m. Present were John W. Tippin, Chairman; Kenneth Re Macht, Vice Chairman; Fran Be Adams; Carolyn K. Eggert; and Richard N. Bird. Also present were James E. Chandler, County Administrator; Charles P. Vitunac, County Attorney; OMB Director Joseph Baird; and Barbara Bonnah, Deputy Clerk. The Chairman called the meeting to order and led the Pledge of Allegiance to the Flag. In Attendance: Jeffrey K. Barton, Clerk to the Board David Nolte, Property Appraiser Ann Robinson, Supervisor of Elections Gary.C. Wheeler, Sheriff Karl Zimmermann, Tax Collector n_ PRELIMINARY BUDGET WORKSHOP Attorney Vitunac announced that this special meeting has been properly advertised as follows: VERO BEACH PRESS -JOURNAL •I Published Deily Vere Beach, Whin River County, Florida r COUNTY OF INDIAN RIVEfr: STATE OF FLORIDA ..Berme t4undenban nel authority pereany appeared J. J. scimmann, Jr. who an -In .aye Sul he Is Ausloess Wnaper of the Vero Besch FressJournal, a dally nerrapeper Published ef Vero seven In Indian Rha Count'. Fbrtft Ilial the attached copy ON advertlearnant, being 4d /99(daL• In the matter of • In the Court, was urs• fished in add lwwepapar In the Sousa ou Aftlent further says that the veld Vero Beach Isme•Joumal Is a newspaper published at Vero Beach, to sold halloo FlFror Canty. Florida, end that the caba neapaper has heretofore been continuously published in said Indian Rher Counly. Florlos, each dally and hes been entered Our armed time mall mailer at the poet office to Vero Beach. In sold Indian River Cour• ty. Florida. fa a period el one year near precedhap the first pohneatton of the911ached copy of ad"Allu hent; and afllanl further seye that he has neither peld nor promlead g person, turn W Corporellon any discount, rebels. commfeslon or refund for the purpose of "curing this adverlisemanl for publication th the said aewepaper. B;„Rlnln 4V subscribed before me t I ZZ a y o ,OPPp C. sit iQ`Vt .�;� ;PQ,�pT%I;tj ciIIA111111111A t:.11MAGIM..rrnuefvmm.(OMMasManage" �..' •�GrRi BIW tlrlarNa. ay CawNrwnErp. Jn.w ter, leN Ry Comm. F.apba� •a mm�ew• A 72 NJ9• D(/gt �G.•\�?, fwar BARSAMC.SPRAoue 1t►T �''•.lFOF Ft•OP„r , FEB 2 41994 PUBLIC NOTICE The Board' of County Commissioners will ho' rilminary budget meeting at 9:00' am., Thurs ruary 24, 1994 in the County Commis Chambers, County Administration Building, 1 $5th Street,'Vero Beach. •1 The purpose of the meeting will be to review status of the quant budget. The ply is Invite #end. Anyone who may wish to a any dec• wyMch may be made at •thin meet will need to rithat a verbatim record of the proceeding als, which Includes testimony and evidence t Which the appeal is based. I Anyone who needs a special accommodation this meeting may contact the Caulty s Amerh JAh Disabilities Act Coordinator at 567-8000, $23 at least 48 hours in advance of the meeting. !job. 18,1994 u.t<• « 1073 800K 91 PAGE ®25 r- ROOK FEB dQ Administrator Chandler began with an overview status of the budget for 1993-94, highlighting specific areas that could present budgetary problems for next year. 1994/95 BUDGET EXPENDITURES • Courthouse Operating Expenditures • Gifford Landfill • Recreation Plan • EMS Plan • Constitutionals • Privatization • Mandates • Optional Sales Tax Proposal • Health Insurance • Salary Increases • Financing P.E.P. Reef and G.O. Bond for Environmentally Sensitive Land • Solid Waste Disposal • Capital Punishment Case - Lovett 2 OMB Director Joe Baird reviewed the following budget charts: COUNTY FUNDS TOTAL BUDGET FY 1993/94 o TAXING FUNDS: - GENERAL FUND - M.S.T.U. (Municipal Service Taxing Unit) - EMERGENCY SERVICES DISTRICT - LIBRARY BONDS o TRANSPORTATION FUND o SOLID WASTE o ENTERPRISE FUNDS - GOLF COURSE - COUNTY BUILDING DEPT. - UTILITIES o OTHER DEBT SERVICE FUNDS o INTERNAL SERVICE FUNDS o SPECIAL REVENUE FUNDS o MAJOR CAPITAL PROJECTS 3 L_FEB 24 RRA $14093579242 39,307,474 13,621,824 11,503,587 11,6539,495 $66,086,380 $8,043,476 $8,513,329 2,979,658 867,566 13,3 73,751 $1752209,975 $1,382,424 $1,880,835 $3,157,443 $34,0729380 BOOK �� FA E827 FEB 4 BOOK GENERAL FUND • TOTAL COUNTY -WIDE SERVICES M.S.T.U. • UNINCORPORATED AREA EXPENDITURES C:::: E.M.S. • FIRE AND ADVANCE LIFE SUPPORT SERVICES • COUNTY -WIDE (EXCLUDING INDIAN RIVER SHORES) LIBRARY BONDS � • ��MM_ `.LIQ • PAYMENT OF DEBT SERVICE ON LIBRARY • FINAL PAYMENT = JULY 1, 1994 4 J 91 M7 W 191, GENERAL FUND EXPENSE PERCENTAGES OF TOTAL FINAL APPROVED BUDGET 1992/93 AMOUNT OF TOTAL B.C.C. $9,391,098 24.61% CONSTITUTIONALS: 3.20% $25,850 CLERK TO BCC 1,231,527 3.23% CLERK OF COURT 788,468 2.07% TAX COLLECTOR 452,000 1.18% PROPERTY APPRAISER 1,506,002 3.95% SHERIFF 16,731,688 43.85% SUPER. OF ELECTIONS 399,122 1.05% TOTAL CONSTIT. 21,108,807 55.33% 1993/94 AMOUNT_ OF TOTAL $9,558,461 all _.INCREASE/(DECREASE AMOUNT OF TOTAL $167,363 14.49% 1,257,377 3.20% $25,850 2.24% 812,102 2.07% $23,634 2.05% 452,000 1.15% $0 0.00% 1,519,045 3.86% $13,043 1.13% 17,490,854 $759,166 65.74% 387,970 0.99% $11152) -0.97% 21,919,348 a$:.. 'r'' 70.19% _:<: .> STATE AGENCIES 1,722,205 4.51% 1,884,4291 $162,224 14.05% NON-PROFIT ORGS. 727,593 1.91% 756,894 1.93% $29,301 2.54% CONTINGENCIES 623,453 1.63% 7001.000 1.78% FUND TRANSFERS (A) 2,473,533 6.48% 76,570 0.19% 6.06% CASH FORWARD 2,106,050 5.52% 2,105,950 5.36% TOTAL GENERAL FUND $3891529739 100.00% $393307,474 100.00% (A) TRANSPORTATION 2,396,736 6.28% 2,305,822 5.87% HOUSING AUTHORITY 76,797 0.20% 76,570 0.19% TOTAL FUND TRANSFERS 29473,533 6.48% 2,382,392 6.06% $762547 6.63% ($91,141) -7.89% ($100) -0.01% '-% 100.00% -7.87% ($227) -0.02% (91,141) -7.89% 1 1 GENERAL FUND REVENUES Ad Valorem Tax Fund Transfers Cash Forward Local Sources State Sources �ooK 6 91 FAIE830 J M.S.T.U. PERCENTAGES OF TOTAL FINAL APPROVED BUDGET 1992/93 1993/94 INCREASE/(DECREASE) 1 1 1 AMOUNT OF TOTAL AMOUNT OF TOTAL AMOUNT OF TOTAL 2 08 554 �<::;;:;:::;�::;�.::�a� $ ,3 ����������~•_:� _ —27.51% B.C.C. $2,417,274 0 18.28 /o $0 0.00% 23,606 0.17% TAX COLLECTOR 23,606 0.18% $0 0.00% 3,000 0.02% STATE AGENCIES 3,000 0.02% $289857 7.30% 257,000 1.89% CONTINGENCIES 2289143 1.72% FUND TRANSFERS: TRANSPORTATION 3,728,918 28.19"/o3,458,732 ;::;:;;:ar,,,,_::,, , —68.36% SHERIFF 5,761,255 43.56% _ 69588,135 k ' :: 1r, � : ,,„ ,,,,::,::.;.••rrar.:.• a-,wa• :r�::��::�. ::� /o 209.22 PETITION PAVING 2909000 2.19% 208,394 —20.65% CASH FORWARD 7742403 5.85% 774,403 5.69% $0 0.00% $395225 100.00% $139621,824 100.00% TOTAL M.S.T.U. $1392269599 100.00% 1 1 1 r- F E B 2 4 1 BOOK 91 Fa,E 8,32 -7 Ad Valorem Iax Franchise Tax Cash Forward Other Revenue Half Cent Sales Tax M.S.T.U. REVENUES s M M TRANSPORTATION FUND EXPENSE - FUND 111 ADOPTED 1993/94 BUDGET ADOPTED 1992/93 1993/94 % OF INCREASE ACCOUNT NAME BUDGET BUDGET TOTAL (DECREASE T%/%A T% ALTi%D"TTNf= 4'q 17A 241 ed 444 11A SA Ro/ ZILUJIL J 1-UNIJ D1VlYVL' PUBLIC WORKS wr,+ I •,- $302,932 w .,r....,r $302,317 rr.. -E=.M,•?:* 3.8% ($615) COUNTY ENGINEERING $863,244 $924,194 11.5% $60,950 TRAFFIC ENGINEERING $936,543 $957,995 11.9% $21,452 RESERVE - SALARIES $0 $53,171 0.7% $53,171 GENERAL & ADMIN. EXPENSE RESERVE FOR CONTINGENCY CASH FORWARD - SEPTEMBER 30 FUND TRANSFER OUT $308,002 $20,592 $875,000 $0 TRANSPORTATION FUND REVENUE - FUND 111 ADOPTED 1993/94 BUDGET $50,000 0.6% $29,408 $875,000 10.9% $0 $0 0.0% $0 (A) FUND TRANSFERS IN FROM: GENERAL FUND 40% $2,396,736 $2,305,822 28.7% ($90,914) MSTU 60% $3,728,918 $3,458,732 43.0% ($270,186) TOTAL $6,125,654 $5,764,554 71.7% ($361,100) E FEB 2419,9h, aooK 91, c"S331 ADOPTED 1992/93 1993/94 % OF INCREASE ACCOUNT NAME BUDGET BUDGET TOTAL (DECREASE CONSTITUTIONAL GAS TAX $114,134 $395,321 4.9% $281,187 COUNTY GAS TAX $400,541 $405,092 5.0% $4,551 INTEREST - INVESTMENTS $100,000 $100,000 1.2% $0 MPO REVENUE $38,755 $38,755 0.5% $0 FUND TRANSFERS IN (A) $6,125,654 $5,764,554 LESS 5% EST. RECEIPTS ($32,672) ($46,958) -0.6% ($14,286 CASH FORWARD - OCTOBER 1 $1.734.752 $1.386.712 17.2% ($348.0401 (A) FUND TRANSFERS IN FROM: GENERAL FUND 40% $2,396,736 $2,305,822 28.7% ($90,914) MSTU 60% $3,728,918 $3,458,732 43.0% ($270,186) TOTAL $6,125,654 $5,764,554 71.7% ($361,100) E FEB 2419,9h, aooK 91, c"S331 FEBr- 24 i994 800K 91 FACE $.34 -7 EMERGENCY SERVICE DISTRICT EXPENSES - FUND 114 ADOPTED 1993/94 BUDGET ACCOUNT NAME ALS * ADOPTED 1992/93 1993/94 % OF BUDGET BUDGET TOTAL 176 EMERGENCY SERVICE DISTRICT REVENUES - FUND 114 ADOPTED 1993/94 BUDGET INCREASE 6 25.3% $1 * AMENDED FIGURES 10 ADOPTED 1992/93 1993/94 % OF INCREASE ACCOUNT NAME BUDGET BUDGET TOTAL DECREASE CURRENT ADVALOREM TAXES $10,041,840 $9,816,943 85.5% DELINQUENT ADVALOREM TAXES _ $16,000 $10,0000.1 ° /o ($6,000) INTEREST TAX ROLL $15,000 $10,000 0.1% ($5,000) EMS GRANT $37,404 $37,500 0.3% $96 EMS MATCHING GRANT $72,620 $0 0.0% ($72,620) FIREMANS SUPP.COMP. $6,000 $7,000 0.1% $1,000 BURN PERMIT FEES $0 $6,000 0.1% $6000 ALS CHARGES * $699,000 $855,000 7.4% Ax ALS SPECIAL EVENTS $5,000 $5,000 0.0%� .:. INTEREST INVESTMENTS * $210,000 $221,815 1.9% $11,815 INTEREST EARNINGS-C&CE $0 $20,000 0.2% $20,000 SURPLUS SALE FURN &EQUIP $0 $0 0.0% $0 OTHER CONTRIBUTIONS $145,000 $149,128 1.3% $4,128 DONATIONS -PARAMEDICS $0 $0 0.0% $0 REIMBURSEMENTS $100,000 $0 0.0% ($100,000) OTHER MISC. REVENUE $34,000 $30,000 0.3% ($4,000) SUB -TOTAL 911,381,864 $11,168,386 97.3% ($213 478) LESS 5% EST. RECEIPTS ($563,392) ($559,419) -4.9% $3,973 CASH -FORWARD $474,620 $874,620 7.6% $400,000 TOTAL $11.293.092 $11.483.587 100.0% SI9n_495 * AMENDED FIGURES 10 N UP C) INDIAN RIVER COUNTY TAXING DISTRICT SUMMARY Ad Valorem Taxing Districts General Fund M.S.T.U. Emergency Services District Ad Valorem Tax Voted Library Bond Issue Aggregate Millage G 1992/93 Millage 4.2094 1.4455 2.2851 0.3042 1993/94 Rolled Back Millage 4.0428 1.3975 2.2155 0.2922(l) 6.6770 1 1 r- FEB 2 4 R 9,14 SOLID WASTE DISPOSAL DISTRICT REVENUES: 343-041 GARBAGE SOLID WASTE SALES 343-042 DEMOLITION CHARGES 343-043 TIRE DUMPING CHARGES 343-045 RECYCLING SALES 343-047 SEPTAGE/SLUDGE DISPOSAL 343-048 CONTROLLED SUBSTANCE 343-092 LOT CLEARING REVENUE 361-010 INTEREST -INVESTMENTS 361-032 INTEREST -TAX COLLECTOR 9�: n QQ� BOOK FAGE p•36 -7 INCREASE 1992/93 1993/94 (DECREASE) $15,000 $20,000 $5,000 $600,000 $600,000 $0 $20,000 $20,000 $0 $60,000 $190,000 $130,000 $30,000 $50,000 $20,000 $15,000 $15,000 $0 $125,000 $75,000 ($50,000) $525,000 $625,000 $100,000 $9000 $9 000 $0 363-040 LANDFILL ASSESSMENTS $150,000 $150,000 $0 363-120 SERVICE ASSESSMENTS $4,436,439 $4,611,757 $175,318 389-030 LESS 5% EST. RECEIPTS ($300,121) ($318,288) ($18,167) 389-040 CASH FORWARD - OCT. 1 $2,366,363 $2,465,860 $99,497 TOTAL REVENUES $8,051,681 $8.513.329 $461.648 EXPENSES: 209 REFUSE $543,130 $567,773 $24,643 217 LANDFILL $6,960,585 $7,543,121 $582,536 255 RECYCLING $1,536,266 $1,917,302 $381,036 SUB -TOTAL EXPENSES $9,039,981 $10,028,196 $988,215 LESS CAPITAL OUTLAY ($988,300) ($1,514,867) ($526,567) TOTAL EXPENSES $8,051,681 $8,513,329 $461.648 WASTE GENERATION UNIT (W.G.U. - ONE TON) _ EQUIVALENT RESIDENTIAL UNIT (E.R.U.) = # OF W.G.U. 12 $35.32 $35.32 $0.00 $56.52 $56.52 $0.00 125,607 130,569 4,962 COUNTY FUNDS (zl,5'- o ENTERPRISE FUNDS - GOLF COURSE - COUNTY BUILDING DEPT. - UTILITIES o OTHER DEBT SERVICE FUNDS o INTERNAL SERVICE FUNDS o SPECIAL REVENUE FUNDS o MAJOR CAPITAL PROJECTS 13 2,979,658 867,566 13,373,751 $179,2209,975 $1,382,424 $1,880,835 $3,157,443 $349,0729380 FEB BOOK 91. N.lu,837 FEB n BOOK 91 PAGE 838 BUDGET PREPARATION PROCESS FEB MAR APR MAY JUNE JULY AUG SEPT Director/Departmental Staff Input County Administrator/ Budget Review - Preliminary Budget Prepared Budget Workshop Preliminary Budget Revised Budget Adopted BUDGET DEADLINE FOR CONSTITUTIONAL OFFICERS FLORIDA BUDGET DUE CONSTITUTIONAL STATE STATUE MAY 1, 1994 SHERIFF 129.03(2) MAY 1, 1994 CLERK OF THE CIRCUIT COURT 129.03(2) MAY 1, 1994 SUPERVISOR OF ELECTIONS 129.03(2) JUNE 1, 1994 PROPERTY APPRAISER 195.087(1) AUGUST 1, 1994 TAX COLLECTOR 195.087(2) 14 1994/95 BUDGET REVENUE • Tax Roll • State Revenue • Cash Forward • S.W.D.D. Assessment • Building Fees INDIAN RIVER COUNTY BOARD OF COUNTY COMMISSIONERS -NON—AD VALOREM REVENUES :}Y;•.\•:{ti:;}:•}:$}$:'+,+:;.^•.'v''};.:ti:ti,<::$:•;�,$:ti i$.i'+.•.•yif,.y,':rf$.•>f..: •:$f \'• ,f •},> $> �` 1992/93 993/94 .•.•.'fit•.• ::h.}: ..�,.: ..%.• .}r BUDGET BUDGET INCREASE STATE REVENUE SHARING $1,7079399 $198119383 $1039984 RACING TAX - $4469500 $4461,500 $0 HALF CENT SALES TAX $394509958 $396389032 $1879074 LOCAL OPTION GAS TAX $291349638 $291349638 $0 CONSTITUTIONAL GAS TAX $191419336 $191949255 $529919 COUNTY GAS TAX $4009541 $4059092 $49551 LOCAL GOVERNMENT INFRASTRUCTURE $594179579 $5,4179579 $0 15 e00.K 91 PAGE 839 ROOK Q /� , v1 FAr,E 840 Discussion ensued regarding the following budget concerns: o $1.2 million operating expenses for the new Courthouse, a large portion of which is air conditioning and heat. o Commissioner Bird asked about the bond issue for LAAC, and Commissioner Macht explained that the time and amount of the bond issue will depend on when the Committee feels satisfied that we have protected our environmental lands. We don't want to issue the bonds too early. Everything was structured to begin the process of acquiring the lands through inter -fund borrowing before issuing the bonds. o Increased ambulance runs and aggressive billing to recover the cost from Medicare and other insurance firms. o Efforts are being made in the legislature to change the definition for small counties from 100,000 populations to 50,000 populations, which will help IRC. o Impact on Building Division due to increased State requirements for wind -load construction and other changes in the Standard Building Code. o Explanation by Director Baird of how the budget process is driven by State law and the various times for agencies to submit their budgets. o Gifford landfill monitoring costs -- $37,000 over an 18 -month period. If monitoring shows contamination in the landfill, cleanup costs could be staggering. o Optional sales tax -- number of projects proposed can have a positive impact on our tax budget. o Health insurance -- 2 -year program. Has been in the range of 2-3% increase for the last couple of years. We are going out to bid this year. o Salary increases -- Wait until cost of living is more finalized and our ability to pay is determined. o P.E.P. Reef -- construction costs. 16 o Solid Waste Disposal District -- An increase in rates might be needed to pay for expanded services which include recycling pickup at multi -family dwellings. o Costs involved in the Lovett case. o Sheriff Gary Wheeler advised that the costs involved in the wage -an -hour audit should be added to next year's budget. o City/County consolidation of recreation services -- recommendation will be coming to the Board soon. Administrator Chandler didn't anticipate any dramatic changes in new revenues except for perhaps the Building Department revenues. Commissioner Macht didn't feel that the 1 -cent tax revenues should be applied to petition paving because that is not a major project. OMB Director Joe Baird stressed that he structured it so that all our debt will be paid off the year after the sales tax drops off. He stressed that petition paving is a major capital project in the aggregate budget. Infrastructure was included in the verbiage on the referendum for the 1 -cent sales tax. We told the people that we would be using that money on capital projects. Chairman Tippin was appreciative of having some advance knowledge of the problem areas in the budget before going into the July budget workshop. Commissioner Macht pointed out that the public is expecting the Board to issue some sort of a directive that says this year's budget is equal to or less than last year's budget.- He expected the taxpayers to be very disappointed if we cannot -achieve that goal. He noted that his purpose in asking for today's preliminary budget workshop was to get an early look at the realities so that direction could be given previous to the July workshops. Commissioner Eggert felt that staff should know that we have a minimum goal of no increase, and Commissioner Bird agreed that is an admirable goal. The fact is, however, that we have these mandated requirements and it is the departments under the Board of County Commissioners that take it on the chin. Commissioner Macht pointed out that we have had some successes this year in opposing these mandates. He felt the Commission should exert what control we have over budgets submitted by the 17 .;L-.2 q-'� i BOOK Y -L FATE 0.41' Boor 91 PArF 842 Constitutionals. If the Commission rejects their budgets, they would have to appeal to the state. Director Baird advised that more than half of the money in the County's general fund pays for the Constitutionals' budgets. The Sheriff's Department budget of $17.5 million for this year takes the lion's share. The County Commission directly controls only 24 percent of the expenditures from the general fund. Administrator Chandler pointed out that in the last 3 years, the Constitutionals' budgets have increased while the Board of County Commissioners has cut corners on the departments it controls. Chairman-Tippin believed that sometimes we give staff a mixed signal by authorizing a project that will have just a band-aid effect and then mentioning in the same breath that perhaps we should be considering building a new Administration Building now in order to save money in the long run.. He felt we need to give staff clearer direction. Administrator Chandler recommended that direction also be given to the Constitutionals as to whether it is the Board's desire to keep the budget the same as last year's or go to a percentage rollback. Commissioner Bird felt the Board has been pretty well informed this morning, but asked that the Board be notified of any major changes that might arise. In reply to Commissioner Eggert's request for a list of things funded by the County, Director Baird projected the following chart on the screen: 18 • General Fund - Countywide Services Judges, Court System, Public Defender, State Attorney, HRS Health Dept., Medical Examiner, Probation, Sheriff, Tax Collector, Property Appraiser, Clerk of Circuit Court, Supervisor of Elections, Library, Recreation, B.C.C., County Attorney, County Administrator, Budget Office, Roads & Bridges • Municipal Taxing Unit - M.S.T.U. Unincorporated area - Unincorporated Services Code Enforcement, Parks, Jungle Trail, Franchise Admin. Biggest item is Transfers In/Out (Sheriff Law Enforcement, Transportation, Petition Paving) • Emergency Services District Includes entire county excluding Indian River Shores. Fire and ALS • G.O. Bond Library Issue To pay debt on Library Bond Issue to be paid off in 1993/94 (July 1, 1994). This will be replaced by LACC Bonds Payments. • Transportation Fund Not a taxing fund, however, 79% of revenue comes from tax funds (M.S.T.U. and General Fund) 19 aooK 9 PACE 843 b00K 91 PACE 844 Chairman Tippin didn't feel we needed another formal workshop before the July workshop. He suggested an informal workshop where staff can see what each department is doing, because he felt more interdepartmental communication is always good. Commissioner Macht felt we should continue with a televised workshop so that the people can better understand the budget process. Administrator. Chandler reminded everyone that the 1 -cent sales tax workshop will be held in April, as will the SWDD workshop. Property Appraiser David Nolte clarified that rollback gives a free ride on new construction. If other sources of funds are equal and the -budgets are rolled back, there could be a 1-1/2 to 2 percent actual increase in funding off the tax roll. In other words, if you want to talk about operating on the same budget as last year, which will be a total zero, that is one thing. However, if you are talking about getting to rollback, there could be a 1- 1/2 to 2 percent actual increase. It takes a lot of $100,000 houses to be built to generate $1 million in construction revenue. Director Baird pointed out that we also are going to have to absorb a significant amount from the tax adjustments made by the Value Adjustment Board. Chairman Tippin thanked OMB Director Joe Baird and his staff for their presentation of an excellent workshop. He noted that the Commissioners would be getting back to staff with input. Administrator Chandler emphasized that staff would welcome all sorts of input and direction before getting into budget preparation in April. There being no further business, on Motion duly made, seconded and carried, the Board adjourned at 11:25 a.m. ATTEST: J. K. Barton, Clerk 20 A4"'7_ i - /ia4 7 4-�-L John W. Tijp�i/h , Chairma