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

5 cent fuel tax increase (county portion $547,025 - $2,735,125 annually)  (Recommend the Board continue to consider additional revenue sources available to them, to include the Second Local Option Fuel Tax which is not currently levied.) ◦ Stormwater Utility Assessment  (Recommend consideration) 16  General Fund Balance as a % of Expenditures 24.1 25.0 22.6 20.7 20.6 20.0 16.9 14.7 15.0 Percentage 10.9 9.1 10.0 8.4 8.2 2011 Fund Balance 5.0 percentage, lowest percentage since “hurricane years” of 2004 0.0 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Fiscal Year 17  Employees salaries, benefits & recommendations ◦ Several years of no salary adjustments have resulted in employees having 10% less, due to inflation ◦ Consider 3% salary increase or other compensation enhancements. ◦ Health insurance cost anticipated to have a 10% decrease. 18  Staffing & Recommendations ◦ Minimal staff considerations following six years of reductions ◦ Without enhanced revenues, General Fund operations may require further reduction. 19  Operating Expenses & Recommendations ◦ Consider elimination or further reduction to social & community service funding, & museums ◦ After 7 years of limited vehicle replacement and overall shrinkage of fleet, recommend vehicle & equipment replacement schedule begin. 20  Reserves & Recommendations ◦ Target a General Fund Reserve of 8% or approximately 30 days of “operating cash.” (excluding Constitutional Officers) ◦ General Fund Reserve approximate target: $3,015,000 21  Public Works (Parks, Transportation & Stormwater)  Water & Sewer  Airports (VPS & Bob Sikes)  Tourist Development  Court Facilities, Public Safety & Old FWB Hospital 22  Ad Valorem Taxes(current millage) $390,000  Communications Service Tax ($300,000)  State Revenue Sharing Proceeds $175,000  Local Government Half-Cent Sales Tax $ 25,000  Constitutional Fuel Tax $ 55,000  County Fuel Tax $ 25,000  Local Option Fuel Taxes $100,000  Total Projected $470,000 “Untapped” Revenue: Local Option Sales Tax $21,160,000 2nd LOGT(60% of maximum 5 Cents) $ 2,735,125 Franchise Fees, Impact Fees or Stormwater Assessments-various revenue amounts 23 Fiscal Challenges Some anticipated General Fund impacts  Sheriff Expanded SRO Program $1,742,561  Vehicles & Equipment $1,253,500  Salary Market Adjustments (3%) $1,458,623  Health Insurance (10%) ($ 308,473)  Capital Outlay $ 675,000  Florida Retirement System (FRS) Unknown  Total $4,821,211 24  Estimate of General Fund Revenue/Expense Deficit $ 4,821,211 (estimated GF increased expenses*) $ 470,000 (estimated GF revenue increases) $ 4,351,211 o Recommended target reductions/revenue enhancements of 3.3% or $4,351,211 of Anticipated General Government Services. o o Based upon projected Assessed Valuation that would equate to .335 millage increase * Include a 3% employee salary adjustment 25  Review Big Picture  Considering Revenue Enhancements  Guidance on Reduction Methodology  Services & Staffing Philosophy 26  The Big Picture FY2013 Total Budget, $257,241,963 Non-Discretionary, $124,774,468 Governmental, $132,467,495 27  The Big Picture General Government Revenues, $132,467,495 Cash Cryfwd, $22,111,493 Trf In, $5,761,828 Misc Rev, $2,277,086 Ad Val Tx, $43,649,684 Oth Fees, $934,529 Sher Fees, $2,176,785 EMS Fees, $5,300,000 Cost Alloc Fees, $3,391,555 Int Serv Fees, $20,653,009 LOGT, $2,900,000 Oth Tx, CST, $1,900,000 LG St Sales Tx, $250,000 $12,525,000 Perm & Grt, $994,526 Court Fees, $1,805,500 St Rev Shr, $3,625,000 Cty Gas Tx, $1,000,000 Oth Intgovt, $1,211,500 28  The Big Picture continued General Government Expenditures, $132,467,495 Cty Admin, $400,355 Info Tech, $1,674,954 Othr Gen Govt, $2,624,425 BCC, $709,591 Planning, Cent Svcs, $3,964,319 Fleet, $5,725,241 $819,682 Gen Serv, $5,117,811 Pub Sfty, $1,813,691 Prop App, $3,315,073 Tax Coll, $3,469,025 Self Ins, $14,927,768 Emer Med, $7,080,364 Cap Outlay, $4,999,685 Sheriff, $27,980,890 Debt Serv, $5,462,648 Judicial, $2,695,471 Uninc Cty Pk, $5,693,425 Nat Disast, $1,000,000 Clerk, $1,261,964 Corr, $12,221,552 Strmwtr, $1,102,564 SOE, $1,580,753 Road, $6,173,180 Wlfare/Hlth, Engineer, $1,160,057 Othr GF, GF Resrv, $3,027,052 $3,042,105 $3,423,850 29  Methodology ◦ Reduction Options  Across the board reduction  Reductions based on category hierarchy  Reductions based on prioritization of services  Combination of all 30  Reduction Based on Category Hierarchy o Public Safety o Essential Services o Quality of Life Corrections Museums Airports Libraries Inspections Constitutional Offices Parks EMS (Emergency Extension Services Tourist Development Med. Svs.) Facilities Maintenance Council Emergency Growth Management Veterans Services Management Sheriff Information Systems Judicial Costs Health Dept. OCT-WAVE Bus Public Works Water & Sewer 31  Reduction Based on Prioritization of Services ◦ Okaloosa County Citizen Survey 2009  Conducted in March/April by Data Collection – The Listening Group Market Research.  Tabulation & analysis – Haas Center for Business Research. 32  Service Importance General Fund Contribution $ 1 Ambulance/EMS 4.8 1,275,000 2 Emergency Management Services & Disaster Prep. 4.5 1,268,250 3 Law Enforcement/Jail 4.5 39,970,450 4 Roads & Bridges 4.4 19,790,150 5 Veterans Services 4.3 139,250 6 Parks 4.2 578,150 7 Mosquito Control 4.2 471,000 8 Stormwater & Flood Management 4.2 1,102,500 9 Libraries 4.1 588,500 10 Public Health Services 4.1 677,000 11 Beach Safety Unit 3.9 492,000 12 Animal Control