Okaloosa County BOCC — August 28, 2013 — reading text

Total Budget $257,241,963 $279,897,664 11 Packet Pg. 25  BOARD OF COUNTY COMMISSIONERS AGENDA REQUEST DATE: September 16, 2013 TO: Honorable Chairman and Members of the Board SUBJECT: FY 2013-14 Tentative Budget Letter Fiscal Year 2013-14 Tentative Budget Letter from the Okaloosa County Administrator to Board of County Commissioners dated August 28, 2013. Packet Pg. 26 Packet Pg. 27 Packet Pg. 28  BOARD OF COUNTY COMMISSIONERS AGENDA REQUEST DATE: September 16, 2013 TO: Honorable Chairman and Members of the Board SUBJECT: FY 2013-14 Tentative Budget Summary Fiscal Year 2013-14 Tentative Budget Summary for Public Hearing on September 5, 2013. Packet Pg. 29  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 John Dowd County Attorney Packet Pg. 30 1  Board of County Commissioners Okaloosa County, Florida Fiscal Year 2014 CITIZENS OF OKALOOSA COUNTY PROPERTY TAX BOARD OF COUNTY CLERK OF SUPERVISOR OF SHERIFF APPRAISER COLLECTOR COMMISSIONERS COURTS ELECTIONS LEGAL SERVICES COUNTY ADMINISTRATOR ADMINISTRATIVE GROWTH HUMAN PUBLIC PUBLIC WATER & TOURIST AIRPORTS DEVELOPMENT MANAGER MANAGEMENT RESOURCES SAFETY WORKS SEWER LIBRARY 911 COOPERATIVE PURCHASING COMMUNICATIONS ENGINERRING VETERANS’ EMERGENCY ROAD SERVICES MANAGEMENT RISK COUNTY WARNING STORMWATER MANAGEMENT POINT BEACH PARKS SAFETY EMERGENCY INFORMATION MEDICAL SYSTEMS SERVICES CORRECTIONS FACILITY MAINTENANCE PRETRIAL COUNTY SERVICES EXTENSION LAW FLEET LIBRARY OPERATIONS Packet Pg. 31 2  MILLAGE PROCESS SCHEDULE Fiscal Year 2014 ACTION July 1, 2013 Property Appraiser certifies the taxable value to taxing authorities ("Day 1" of Schedule) By July 15, 2013 Budget Officer submits tentative budget to the Board of County Commissioners (BCC) July 15 - Aug 8 BCC conducts budget workshops and adjusts budgets as they deem necessary By August 3, 2013 Taxing authorities advise the Property Appraiser of: (1) Prior Year Millage Rate (2) Proposed Millage Rate (3) Rolled-Back Rate (4) Date, time, and place of Public Hearing on the Tentative Budget By August 24, 2013 Last day for Property Appraiser to mail Notices of Proposed Property Taxes (TRIM Notice) to taxpayers (includes public hearing information) September 5, 2013 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 13 - Sep 16 Advertisement of proposed budget and notice of public hearing at which Board intends to adopt a final millage and final budget September 16, 2013 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, 2013 Fiscal Year begins Packet Pg. 32 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 limitations. 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, the County Public Health Department Fund and the Unincorporated County Parks Unit. 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 CHD. 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 1991 Capital Improvement Bond issue and loan from FLGCP for beach renourishment. 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. Packet Pg. 33 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 (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed 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, Emergency Medical Services and Conference Center enterprise activities. Emergency Medical Services (EMS) Fund - This is an enterprise fund