Okaloosa County BOCC — May 20, 2014 — reading text

3,902,950 11,013 Solid waste 59,988 - Convention center 534,477 - Other enterprise funds 410,107 - Total depreciation expense - governmental activities $ 11,719,699 $ 106,791 Construction Commitments Road and Other Infrastructure Improvements The Board has entered into contracts to improve parks and other infrastructure at various locations throughout the County. The contracts total $1,064,465. Cumulative expenditures total $60,504, with $1,003,961 remaining liability outstanding at September 30, 2013. Water and Sewer Expansion and Renovation The Water and Sewer System is continuing significant expansion and renovations throughout the County. Based on the fiscal year 2014 capital budget, total expenditures will approximate $8,000,000 on contracted projects, plus an additional $2,000,000 for in-house construction. Construction at Northwest Florida Regional Airport The Airport has begun design of projects to renovate the checked baggage area at the Northwest Florida Regional Airport and to construct the ARFF firefighting building on Eglin. Expenditures to date on these two projects are approximately $375,000, and current estimates place the cost of both projects over $5,000,000. 55 Packet Pg. 113  Okaloosa County, Florida NOTES TO FINANCIAL STATEMENTS Fiscal Year Ended September 30, 2013 NOTE 6 – COMPENSATED ABSENCES Each constitutional officer’s policy for compensated absences is summarized below. Board of County Commissioners and Supervisor of Elections The policy of the Board of County Commissioners and the Supervisor of Elections for annual and sick leave and compensatory time is as follows: Employees may accrue an unlimited amount of annual and sick leave. The employees earn leave at varying rates per month based on their work schedules. Years of 40 hours/ 45 hours/ 24 hours on/ Service week week 48 hours off Annual Leave Full time employees 0-5 8 hours 9 hours 11 hours 6-10 10 hours 11 hours 14 hours 11-15 12 hours 14 hours 17 hours 16-20 14 hours 16 hours 20 hours 21-25 16 hours 18 hours 22 hours 26+ 18 hours 20 hours 25 hours Part time employees 1 4 hours Maximum amount paid upon separation from service 240 hours 270 hours 336 hours Sick Leave Full time employees 8 hours 9 hours 11 hours Part time employees 0 hours Unused sick leave will be paid to employees having ten consecutive years of service upon termination or retirement at varying percentages based on the total unused hours: 50% for the first 480 hours; 25% for the second 480 hours and 20% for all hours over 960. Compensatory Time Compensatory time is available only to hourly (non-exempt) employees. Most employees may accrue up to 240 hours except for law enforcement and correctional officers who can accrue up to 480 hours. Unused amounts will be paid upon termination or retirement. Clerk of the Circuit Court The policy of the Clerk of the Circuit Court for annual and sick leave is that full-time employees earn four hours of annual leave (five hours if employed five years or longer) and four hours of sick leave per biweekly pay period. The employee can accumulate a maximum of 240 hours of annual leave and an unlimited amount of sick leave. Annual leave earned in excess of 240 hours is credited to sick leave. Upon retirement or termination, the employee may be paid a maximum of 240 hours accumulated annual leave. Unused sick leave will be paid as follows upon termination (provided the employee has 160 hours accrued and 24 months of service). 56 Packet Pg. 114  Okaloosa County, Florida NOTES TO FINANCIAL STATEMENTS Fiscal Year Ended September 30, 2013 NOTE 6 – COMPENSATED ABSENCES – CONTINUED Clerk of the Circuit Court - Continued 2 years service - 20% of all sick leave accrued 5 years service - 25% of all sick leave accrued 10 years service - 30% of all sick leave accrued 15 years service - 40% of all sick leave accrued 20 years+ service - 50% of all sick leave accrued Upon retirement from the Florida Retirement System with 30 years of service, of which the last 20 years of service must have been served with the Clerk’s office, employees will be paid for 100% of their accrued sick leave balance. Sheriff The Sheriff maintains a policy providing for annual vacation and sick leave pay for all full-time non- exempt employees. Employees are allowed to accumulate unlimited time; however, upon separation the employee will receive compensation only for any unused annual leave up to a maximum of 240 hours. Annual vacation leave for full-time non-exempt employees is calculated as follows: Years of Service Accrual Rate Less than five (5) years (8) hours per calendar month Five (5) to ten (10) years (10) hours per calendar month Ten (10) and more years (12) hours per calendar month Sick leave for non-exempt employees is accrued at eight hours per month. Unused accrued leave is carried over from year to year. Employees terminating after ten years of service are compensated for unused sick leave up to a maximum of 100 hours. Vacation leave for exempt employees is accrued at 176 hours annually and sick leave for exempt employees is accrued at 104 hours annually. An employee who meets eligibility requirements receives up to 12 weeks of leave, paid and /or unpaid in accordance with the federal Family Medical Leave Act of 1993 guidelines. Tax Collector The policy of the Tax Collector for Paid Time Off (PTO) is that employees are entitled to accrue leave each pay period based on an employee’s hire date. Below is a breakdown of how leave will be earned: 57 Packet Pg. 115  Okaloosa County, Florida NOTES TO FINANCIAL STATEMENTS Fiscal Year Ended September 30, 2013 NOTE 6 – COMPENSATED ABSENCES – CONTINUED – CONTINUED Tax Collector – Continued Years of Service # Hours Earned (based on hire date) Weeks PTO per Pay Period 1 year 3 weeks 4.62 2 - 5 years 4.4 weeks 6.77 6 - 10 years 5.4 weeks 8.31 11 - 15 years 6 weeks 9.23 16 - 20 years 6.5 weeks 10.00 21+ years 7 weeks 10.77 Upon separation of employment form the Tax Collector, the maximum unused hours paid at termination are based upon years of service. Maximum unused hours paid for employees with 1 – 10 years of service or in DROP are 300 hours and 500 hours for 10 plus years of service. Property Appraiser The Property Appraiser’s policy provides for “paid days off” (a combination of sick and annual leave) which may be used at the employee’s discretion. Paid days off accumulate ratably during each year of employment at the following rates based on years of employment. 1 to 5 years 192 hours per year 5 to 10 years 216 hours per year Over 10 years 240 hours per year Employees are allowed to accumulate up to 360 hours of paid days off for which they will be paid upon termination of employment. Paid days off accumulated in excess of 360 hours at the end of the calendar year are lost except for employees planning retirement. Employees planning retirement within the following year may increase the accrued paid days off to a maximum of 500 hours. The total amounts of accumulated annual leave and other compensated absences for all elected officials as of September 30, 2013 follow: Current Long-Term Elected Official Portion Portion Totals Board of County Commissioners $ 2,600,898 $ 1,930,141 $ 4,531,039 Clerk of the Circuit Court 269,338 561,586 830,924 Sheriff 1,369,600 148,132 1,517,732 Tax Collector - 221,509 221,509 Property Appraiser - 157,193 157,193 Supervisor of Elections 45,532 51,412 96,944 Totals $ 4,285,368 $ 3,069,973 $ 7,355,341 The total current and long-term portions of compensated absences are shown on the face of the government wide statement of net assets using the full accrual method of accounting. 58 Packet Pg. 116  Okaloosa County, Florida