Okaloosa County BOCC — 2013 meeting #1123 (date undetermined) — PowerPoint Presentation — reading text

1  Fiscal Approval Responsibilities  Economic Information  Revenue & Policies  Expenditures & Policies  Fiscal Challenges  Potential Reduction ◦ The Big Picture ◦ Reduction Methodologies ◦ Services & Staffing Philosophies  Conclusion  Budget Review Schedule 2  Citizens Property Tax Board of Co. Clerk of Sheriff Supervisor Appraiser Collector Commissioners Courts of Elections County Departments 3  Property Appraiser F.S. 195.087 ◦ Submits budget to the State of Florida Department of Revenue (DOR) by June 1st with copy to BCC ◦ By July 15, the DOR shall notify the Property Appraiser and the BCC of any tentative budget amendments ◦ By August 15, additional information/testimony to DOR from the Property Appraiser or the BCC ◦ DOR makes final decision on or before August 15th ◦ Final decisions by DOR can be appealed to the Governor and Cabinet, sitting as the Administration Commission ◦ Post final budget to website within 30 days after adoption 4  Tax Collector F.S. 129.03 (2) & 195.087 (2) ◦ Tax Collector submits budget for approval to the State of Florida Department of Revenue (DOR) by August 1st (copy to BCC) ◦ DOR reviews and returns with modifications or approves and certifies it to Tax Collector ◦ No appeal mechanism provided by statutes ◦ Post final budget to website within 30 days after adoption 5  Board of County Commissioners – F. S. 129 & 200.065 ◦ Certified taxable values received from Property Appraiser by July 1st ◦ Budget Officer (County Administrator) submits tentative budget to BCC 15 days after certification - July 15th ◦ Public Hearings conducted and advertise budget and proposed millage rate ◦ Adoption of final millage rate and budget, by resolution ◦ Post final budget to website within 30 days after adoption 6  Clerk of Circuit Court – F. S. 129.03 (2), 28.12 & 28.36 ◦ By June 1st submits tentative budget request to the Board of County Commissioners (BCC) ◦ The Clerk submits to the BCC budget requests for BCC functions, clerk to BCC and County accountant ◦ BCC may increase or decrease budget request ◦ The Clerk submits Clerk of Court functions budget to Clerk of Court Operation Corporation for approval 7  Sheriff – F.S. 129.03 (2) & 30.49 ◦ By June 1st submits tentative budget request to the Board of County Commissioners (BCC) with sworn certificate of need ◦ Sheriff shall furnish to BCC relevant and pertinent info concerning expenditures from prior and proposed year ◦ BCC may amend, modify, increase or decrease any or all items of expenditure ◦ Final decisions by BCC can be appealed to the Governor and Cabinet, sitting as the Administration Commission 8  Supervisor of Elections - F.S. 129.03 (2) & 129.201 ◦ By June 1st submits tentative budget request to the Board of County Commissioners (BCC) ◦ SOE shall furnish to BCC relevant and pertinent info concerning expenditures from prior and proposed year ◦ BCC may amend, modify, increase or decrease any or all items of expenditure 9  Okaloosa Population 200,000 180,000 160,000 140,000 120,000 100,000 80,000 60,000 40,000 20,000 0 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Census Data BEBR Estimates 10  Unemployment Rates 14.0 12.0 11.3 10.5 10.0 9.6 9.1 8.7 7.9 8.1 Percentage 8.0 7.4 6.1 6.0 4.0 2.0 0.0 2010 2011 2012 County State National 11  Economic Indices % Increase in Consumer & Employment Index 4.5 4.1 4 3.4 3.5 3.3 3.5 3.1 3.0 3 3.5 2.7 3.1 2.5 2.2 2.5 1.7 2 2.1 1.5 1.9 CPI 1.5 1.9 1 1.2 0.1 1.0 1.1 0.5 0 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 CPI ECI 12  Millage History County-wide Rate & Rolled-Back Rate 4.5000 4.2500 4.2500 4.2500 3.6056 3.7408 3.6041 4.0000 3.6500 3.6760 3.3758 3.4785 4.0430 3.9089 3.5000 3.4787 3.3285 3.0000 3.3443 3.2995 3.2995 3.2899 3.2899 3.2899 Percentage 2.5000 2.0000 1.5000 1.0000 0.5000 0.0000 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Fiscal Year Millage RBR 13  Millage History Since Last Increase 6.0000 5.0000 4.0000 3.0000 2.0000 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Okaloosa County Ad Valorem Tax Revenue History $80,000 $62,066 $59,751 $60,000 $54,817 $54,574 $50,553 Thousands $43,475 $45,318 $43,072 $42,400 $42,790 $38,833 $40,000 $20,000 $0 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 14  Tax Collector Excess Fees $1,500,000 $1,375,859 $1,198,662 $1,199,870 $1,200,000 $826,036 $900,000 $729,487 $470,781 $580,354 $445,275 $600,000 $410,814 $400,653 $402,640 $300,000 $53,196 $0 FY 2001 FY 2002 FY 2003 FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 Clerk Excess Fee $1,500,000 $1,354,260 $1,139,280 $1,103,885 $1,200,000 $1,107,084 $900,000 $582,191 $624,126 $477,970 $517,337 $600,000 $301,091 $299,451 $318,727 $300,000 $69,397 $0 FY 2001 FY 2002 FY 2003 FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 15  Revenue Options & Recommendations ◦ Ad valorem/Millage increase  Recommend an increase to the county wide assessment  1 to