Okaloosa County BOCC — September 15, 2014 — 2014-15 Tentative Budget Summary — reading text

OKALOOSA COUNTY, FLORIDA COUNTY OFFICIALS County Commissioners Wayne Harris District I Dave Parisot District II Nathan Boyles District III Don Amunds District IV Kelly Windes District V Other Elected Officials Don W. Howard Clerk of Circuit Court Larry Ashley Sheriff Benjamin F. Anderson Tax Collector Timothy "Pete" Smith Property Appraiser Paul Lux Supervisor of Elections Other Officials Ernie Padgett County Administrator Greg Stewart County Attorney 1-1  Board of County Commissioners Okaloosa County, Florida Fiscal Year 2015 Funds CITIZENS OF OKALOOSA COUNTY BOARD OF CLERK OF THE PROPERTY SUPERVISOR OF COUNTY SHERIFF TAX COLLECTOR CIRCUIT COURT APPRAISER ELECTIONS COMMISSONERS LEGAL SERVICES COUNTY ADMINISTRATOR LIBRARY COOPERATIVE ADMINISTRATIVE GROWTH PUBLIC TOURIST AIRPORTS PUBLIC WORKS WATER & SEWER SERVICES MANAGEMENT SAFETY DEVELOPMENT HUMAN 911 CODE ENFORCEMENT ENGINEERING RESOURCES COMMUNICATIONS BEACH PURCHASING PLANNING EXTENSION SERVICES SAFETY RISK FACILITY INSPECTIONS CORRECTIONS MANAGEMENT MAINTENANCE COUNTY VETERAN WARNING FLEET MAINTENANCE SERVICES POINT EMERGENCY INFORMATION MANAGEMENT SYSTEMS EMERGENCY MEDICAL MOSQUITO CONTROL SERVICES COURT PARKS SERVICES RECYCLING ROADS SOLID WASTE STORMWATER TRAFFIC OPERATIONS 1-2  MILLAGE PROCESS SCHEDULE Fiscal Year 2015 ACTION July 1, 2014 Property Appraiser certifies the taxable value to taxing authorities ("Day 1" of Schedule) Budget Officer submits tentative budget to the Board of County Commissioners (BCC) July 14 - Aug 12 BCC conducts budget workshops and adjusts budgets as they deem necessary By August 4, 2014 Taxing authorities advise the Property Appraiser of: (1) Prior year millage rate (2) Current year proposed millage rate (3) Current year rolled-back rate (4) Date, time, and meeting place of the tentative budget hearing By August 24, 2014 Last day for Property Appraiser to mail Notices of Proposed Property Taxes (TRIM Notice) to taxpayers (includes public hearing information) September 4, 2014 Public Hearing by BCC to receive citizen input and answer questions concerning the adoption of the tentative budget and proposed millage rate. (Crestview - Crestview Courthouse - 6:00 p. m.) Sep 9 - Sep 13 Advertisement of proposed budget and notice of public hearing at which Board intends to adopt a final millage rate and final budget. September 15, 2014 Public Hearing by BCC to receive citizen input and answer questions concerning the adoption of the final millage rate and final budget. (Water & Sewer Administration Building -6:00 p. m.) Sep 23 - Oct 10 Value Adjustment Board convenes to hear petitions October 1, 2014 Fiscal Year begins 1-3  GENERAL INFORMATION County-Wide Gross Taxable Value - The value, as determined by the Property Appraiser, of the nonexempt property in the county, both incorporated and unincorporated areas. Millage Rate - A levy by a taxing authority, expressed in dollars per thousand dollars of nonexempt property value. Rolled-Back Rate - A millage rate that would generate the same amount of tax dollars as the prior year (excludes new construction from the computation). Fund Accounting Systems - Governmental accounting systems are organized and operated on a fund basis. A fund is a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and balances, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or General Fund - The County's General Fund is used to account for all financial resources except those required to be accounted for in another fund. This fund includes general governmental activities not accounted or reported in another fund. All constitutional officers receive appropriations from this fund. Special Revenue Funds - Special revenue funds are used to account for specific revenues that are legally restricted to expenditures for particular purposes. County special revenue funds which are partially funded by ad valorem taxes are , County Health Department and Unincorporated County Parks. County Transportation Trust Fund - This fund is a special revenue fund which accounts for the County Engineering, Road, Stormwater and Traffic Signal Maintenance Departments. County Public Health Fund - This is a special revenue fund which accounts for the appropriation for the County Health Department, any balances from prior years and certain capital outlay for the County Health Debt Service Funds - Debt Service funds are used to account for debt service payments, as well as any accumulation of resources in anticipation of future principal and interest requirements. Okaloosa has one debt service fund which is made up of the 2009 Sales Tax Revenue Bonds for the construction of the new judicial center complex, 2011 Revenue Bond to finance the Brackin Building purchase and 2013 private back loan for joint beach renourishment project. Capital Projects Funds - Capital projects funds are used to account for the general government's major capital acquisition and construction activities. The County has the Capital Outlay Fund that accounts for all major capital and construction activities of the government, excluding road activities and the Road and Bridge Construction Fund which accounts for the road construction activities. 1-4  GENERAL INFORMATION Enterprise Funds - These funds account for operations that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs (expense, including depreciation) of providing goods or services to the general public on a continuing basis be finance or recovered primarily through user charges; or where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. The County operates Water & Sewer, Airport, Solid Waste, Inspection and Emergency Medical Services enterprise activities. Emergency Medical Services (EMS) Fund - This is an enterprise fund which accounts for the provisions of emergency medical services to Okaloosa residents as well as county visitors. It is funded through user charges and ad valorem tax evenues levied for that purpose. Internal Service Funds - Internal Service funds are used to account more efficiently for the general government's centralized intragovernmental activities. The County accounts for it's Self Insurance and Fleet Maintenance programs as internal service funds. Taxing Authorities - The local governments, special districts and the County District School Boards, which are authorized by law to levy taxes to support their operations. Taxing authorities in the county include the Board of County Commissioners, the School Board, municipalities, and special districts. Each taxing authority levies its own taxes and establishes its own budget, consistent with Florida Statutes and administrative rules established by state agencies. This budget is solely that of the Board of County Commissioners and excludes those of the other taxing authorities. Tax Increases - Tax increases on individual parcels from one year to the next are caused by an increase of a millage levy by a taxing authority, or by an increase in valuation by the Property Appraiser, or by both. County- wide increases are caused by action of the taxing authorities and are measured from the roll-back rate. Reviews, Workshops and Public Hearings - The County Administrator held a series of budget reviews with all activities represented in the County budget to ensure that presented budget proposals were justified and necessary to provide services desired by county citizens. The Board of County Commissioners