Okaloosa County BOCC — 2013 meeting #1123 (date undetermined) — Budget Policy Document FY14 — reading text

12,525,000 12,100,000 12,084,729 12,000,000 11,949,441 revenue source is pledged to fund the debt 11,219,873 11,200,000 11,000,000 10,988,985 $14,000,000 service on the Courthouse Annex Extension $12,000,000 project. The graph to the left reflects an upward trend of this revenue to Okaloosa County over $10,000,000 the last four years. $8,000,000 4,561,271 State Revenue Sharing. Revenue Sharing $6,000,000 proceeds are derived from a portion of the State $4,000,000 sales and use taxes along with a portion of the State's cigarette tax. These funds are $2,000,000 appropriated among counties based on a $0 weighted average of proportionate county 2009 2010 2011 2012 2013 populations, unincorporated county populations, and county sales tax collections. Budget staff Actual Budget Projected estimates the Fiscal Year 2013 revenue to increase from the Fiscal Year 2012 total of $3,711,756 by approximately $174,784 to a total of $3,886,540. Okaloosa County projects to receive approximately $3,800,000 for Fiscal State Revenue Sharing Proceeds Year 2014. The First Guaranteed Entitlement portions of the proceeds, $147,680, is pledged $5,250,000 for debt service; however, it is not anticipated 3,900,000 3,886,531 3,800,000 3,741,334 3,711,756 3,664,779 3,663,125 3,625,000 3,500,000 3,500,000 that all funds will be required for debt service as $4,500,000 other sources of funding are available. Under $3,750,000 current Medicaid statutory changes, counties are required to pay a portion of their mandated 1,833,596 $3,000,000 contribution for Medicaid utilizing this state shared revenue. For further detailed information, $2,250,000 see the narrative on Page 22. $1,500,000 These proceeds will be utilized for a portion of $750,000 the funding of the Okaloosa Debt Service Fund. $0 The five-year graphical revenue trend is depicted 2009 2010 2011 2012 2013 in the graph to the right. Actual Budget Projected User Charges/Fees Local governments possess the Home Rule authority to impose user and regulatory fees and service charges to pay the cost of providing a service or facility or regulating an activity. Examples of such fees or charges include building permit fees, rezoning fees, recreational facility charges, and charges for comprehensive plan amendments. In contrast to taxes, user fees and service charges bear a direct relationship between the service received and the compensation paid for the service. Page 12 Rates and charges for all of the enterprise funds are evaluated on a routine basis. Enterprise fund rates are established in Okaloosa County to provide services related to Water & Sewer, Airport, Solid Waste, Inspection, Emergency Medical Services and Convention Center activities. Many of the current rates and charges for enterprise activity are not sufficient to support some of the levels of service maintained in the past, partly due to the current difficult economic times. In the Water & Sewer Fund, a five-year rates and charges plan, to be reviewed annually, was approved to begin October 1, 2011, to provide support for necessary capital projects, although continued analysis and cuts in other expenses were ongoing. User charges for governmental operations are not as prevalent as in the enterprise fund area; however, there are some collected through governmental funds, especially in the area of court-related charges. Court-related charges. The majority of court- related expenditures paid by counties were Court-Related Revenue transferred to the State in July 2004, along with $3,000,000 most of the revenues generated through the court. The only exception is the locally imposed or 2,183,250 2,066,872 2,065,000 2,040,000 statutorily imposed court assessments that accrue $2,500,000 1,980,663