Okaloosa County BOCC — 2013 meeting #1143 (date undetermined) — 2-7 Property Appraiser — reading text

Property Appraiser Fiscal Year 2014 Object Approved. Code Title Budget 11 Executive Salaries 123,543 12 Regular Salaries and Wages 1,807,656 13 Other Salaries and Wages 7,488 14 Overtime 15 Special Pay 15,846 16 Compensated Annual Leave 17 Compensated Sick Leave 18 Compensated Compensatory Leave 21 FICA Taxes 148,911 22 Retirement Contributions 196,467 23 Life and Health Insurance 351,625 24 Worker's Compensation 28,942 25 Unemployment Compensation 26 Other Postemployment Benefits (OPEB) Personnel Services 2,680,478 31 Professional Services 251,912 32 Accounting and Auditing 5,100 33 Court Reporter Services 34 Other Services 11,745 35 Investigations 36 Pension Benefits 40 Travel and Per Diem 12,913 4] Communications Services 2,600 42 Freight & Postage Services 9,644 43 Utility Services 44 Rentals and Leases 2,480 45 Insurance 36,537 46 Repair and Maintenance Services 55,667 47 Printing and Binding 4,145 48 Promotional Activities 49 Other Current Charges and Obligations 7,400 51 Office Supplies 35,944 52 Operating Supplies 26,500 53 Road Materials and Supplies 54 Books, Publications, Subscriptions and Membership 23,957 55 Training 9,085 59 Depreciation Operating Expenditure/Expenses 495,629 61 62 63 64 65 66 67 68 71 72 73 81 82 83 91 92 93 94 95 99 Land Buildings Infrastructure Machinery and Equipment Construction in Progress Books, Publications and Library Materials Works of Art/Collections Intangible Assets Capital Outlay Principal Interest Other Debt Service Costs Debt Service Aids to Government Agencies Aids to Private Organizations Other Grants and Aids Grants and Aids Intragovernmental Transfers Advances Nonoperating Interest - Proprietary Funds Nonoperating Grant Expense - Proprietary Funds Other Nonoperating Uses - Proprietary Funds Other Uses Other Uses Total Budget 96,256 96,256 5,000 5,000 3,277,363 Pete Smith Okaloosa County Property Appraiser 73 Eglin Pkwy NE, Suite 202 Ft Walton Beach, FL 32548-4939 (850) 651-7240 FAX (850) 651-7242 OFFICE OF OKALOOSA COUNTY PROPERTY APPRAISER June 1, 2013 Ms. Cathy Galavis, Budget Supervisor Department of Revenue Property Tax Oversight Program Post Office Box 3000 Tallahassee, FL 32315-3000 Dear Ms. Galavis: In compliance with Section 195.087, Florida Statutes, please find attached the proposed budget for the Okaloosa County Property Appraiser's office for the period of October 1, 2013 through September 30, 2014. This budget conforms to the requirements and specifications in the Property Appraiser’s Instruction Workbook which is provided annually by the Department. | certify that the information contained herein is a true and accurate presentation of our work program during this period and of our expenditures indicated during prior periods. Sincerely, o ” b “ Timothy P. Smith Okaloosa County Property Appraiser Enclosures cc: Okaloosa Board of County Commissioners DR-484, R. 04/13 Rule 12D-16,002, eff, 04/13) PROPERTY APPRAISER'S [OKALOOSA SUMMARY OF THE 2013-14 BUDGET BY APPROPRIATION CATEGORY 6/1/2013 COUNTY EXHIBIT A ACTUAL APPROVED AGTUAL REQUEST (INCREASEKOECREASE) ONCREASEADECREASE] EXPENDITURES. BUDGET EXPENDITURES pore AMOUNT 20tt-12 2012-43 0334/43 APPROVED APPROPRIATION CATEGORY AMOUNT % 2013-14 AMOUNT % (1) (2} 43) (4) (5) (6) (6a) (7) {8} (aa) PERSONAL SERVICES 2, a x 1 A ‘ r .! . (Sch. 4-1A) §2.275,954 $2,500,832 $t,148,649 $2,680,480 $179,648 FAB OPERATING EXPENSES $509,957 $492,460 $253,853 $495,629 $3,149 0.64% (Sch. 11) OPERATING CAPITAL OUTLAY $92,702 so $24,125 $99,258 $96,256 _ (Sch. ill) NON-OPERATING (Sch. Wy) $5,000 $0 0.00% TOTAL EXPENDITURES $2,868,614 $2,998,312 $1,426,657 $3,277,385. $279,053 9.31% NUMBER OF POSITIONS 39 39 39 40 4 2.56% GOL HE) COL (6)/@) 6/31/2013 3:21 PM grr gre 2152 REGULAR 7.65% $121,632 $141,429 $60,497 OKALOOSA COUNTY DETAIL OF PERSONAL SERVICES SCHEDULE IA ACTUAL APPROVED BUDGET ACTUAL REQUEST eee AMOUNT OBJECT CODE EXPENDITURES nets EXPENDITURES aia ia APPROVED 2011-12 - 03/31/43 AMOUNT % 2013-14 (1) (2) (3) (4) (5) (6) (6a) (7) 40 PERSONAL SERVICES: 44 OFFICIAL $123,451 $123,543 $61,771 $123,543 $0 0.00% 12 EMPLOYEES (REGULAR) $1,607,274 $1,726,695 $808,730 $1,807,656 $80,964 4.89% 13. EMPLOYEES (TEMPORARY) $7,098 $7,332 $3,620 $7,488 $156 2.13% 14 OVERTIME $0 $0 $0 $0 $0 _- SPECIAL PAY $2,402 2153 OTHER $0 $8,635 50 $3,360 $11,243 $2,608 30.20% 2251 OFFICIAL $5,747 2252 EMPLOYEES $47,816 $59,099 $24,882 $82,630 $23,531 39.82% 2253 SMS/SES $25,452 $33,871 $8,141 $68,323 $34,452 101.72% 2254 DROP $13,351 $20,690 $7,801 $34,274 $13,581 65.64% 23 LIFE & HEALTH INSURANCE $287,987 $351,625 $143,533: $361,625 $0 0.00% 24 WORKER'S COMPENSATION $26,710 $25,913 $25,913 $26,942 $3,029 11.69% 25 UNEMPLOYMENT COMP. $0 $0 $0 $0 $0 0.00% TOTAL PERSONAL SERVICES $2,275,954 $2,500,832 $1,148,649 $2,880,480 $179,648 7.18% $0 Post this total Post this total to Post this total to Post this total to to+E10 Col. (2) Ex. A Col. (3) Ex. A Col (4) ExA Col (5) Ex A Col. (5) - (3) Col (6) / (3) 5/31/2013 3:22 PM OKALOOSA COUNTY DETAIL OF OPERATING EXPENSES SCHEDULE II ACTUAL APPROVED ACTUAL REQUEST INCREASEADEGREASE) AMOUNT OBJECT CODE EXPENDITURES BUDGET EXPENDITURES Sas APPROVED 2011-12 2012-13 03/31/13 AMOUNT % 2013-14 (1) (2) (3) (4) (5) (8) (6a) (7) OPERATING EXPENSES: 3161 EDP. $151,677 $153,529 $77,343 $149,957 ($3,872) “2.33% 3152 APPRAISAL $0 $0 $0 $0 $0 0.00% 3153 MAPPING $0 $0 $0 $0 $0 0.00% 3154 LEGAL $98,327 $91,000 $52,308 $100,000 $9,000 9.89% 3159 OTHER $0,541 $1,695 $2,220 $1,955 $260 15.34% 32 ACCOUNTING & AUDIT $4,975 $5,100 $4,975 "$5,100 $0 0.00% 33 COURT REPORTER $0 $0 $0 $0 $0 0.00% 34 OTHER CONTRACTUAL $185 $418 $37 $11,745 $11,327 2709.81% 40 TRAVEL $9,188 $16,390 $5,533 $12,913 ($3,477) 24.21% 44. COMMUNICATIONS $3,577 $2,600 $1,641 $2,600 $0 0.00% 4251 POSTAGE $7,338 $12,060 $2,436 $9,644 ($2,416) -20.03% 4252 FREIGHT $0 $0 $0 $0 $0 0.00% 43 UTILITIES $0 $0 $0 $0 $0 0.00% 4451 OFFICE EQUIPMENT $2,572 $2,480 $1,236 $2,480 $0 0.00% 4452 VEHICLES $0 $0 $0 $0 $0 0.00% 4453 OFFICE SPACE $0 $0 $0 $0 $0 0.00% 4454 EDP ’ $0 $0 $0 $0 $0 0.00% 45 INSURANCE AND SURETY $45,770 $47,102 $47,102 $36,537 ($10,585)] rT ae PM OKALOOSA COUNTY DETAIL OF OPERATING EXPENSES (CONT.) SCHEDULE Il ACTUAL APPROVED ACTUAL REQUEST INCREASE/DECREASE) AMOUNT OBJECT CODE EXPENDITURES BUDGET EXPENDITURES 2013-14 AMOUNT % APPROVED 2011-12 2012-13 03/31/13 2013-14 4 2 3 4) 5 G 6a 4851 OFFICE EQUIPMENT $1,701 $2,500 $170 $1,940 ($560) -22.40% 4652 VEHICLES $15,340 $12,785 $5,936 $13,085 $300 2.35% 4653 OFFICE SPACE $14,040 $12,020 $8,098 $5,800 ($6,220) -51.75% 4654 EDP $19,130 $27,675 $2,199 $34,842 $7,167 25.90% 47 PRINTING AND BINDING $2,780 $8,185 $1,039 $4,145 ($4,040) -49,36% 4951 LEGAL ADVERTISEMENTS $6,746 $6,800 $6,695 $6,800 $0 0.00%! 4952 AERIAL PHOTOS $0 $0 $0 $0 $0 0.00% 4959 OTHER $3,411 $750 $263 $600 ($150) -20.00% 51 OFFICE SUPPLIES $57,484 $33,031 $11,437 $35,044 $2,913 8.82% 52 OPERATING SUPPLES $25,224 $28,000 $9,612 $26,500 ($1,500) -5.36% 5451 BOOKS $376 $0 $175 $400 $400 0.00% 5452 SUBSCRIPTIONS $11,684 $11,950 $4,832 $16,627 $4,677 39.14% 5453 EDUCATION $9,820 $9,195 $3,754 $9,085 (110) ~1.20% 8454 DUES/MEMBERSHIPS $7,054 $7,215 $5,937 $6,930 ($285) -3.95% 5455 CHECK CHARGES $2,040 $0 $907 $0 $0 0.00% TOTAL OPERATING EXPENSES $509,957 $492,480 $253,883 $495,629 $3,149 0.64% Post this total to Post this total to Post this total to Post this tatal to Col. ()- @) Col. (6)/ (3) Col. (2) Ex. A Col. (3) Ex. A Col. (4) Ex. A Col. (5) Ex A 5/31/2013 3:23 PM $60,697 OKALOOSA COUNTY DETAIL OF OPERATING CAPITAL OUTLAY SCHEDULE Il INCREASE/(DECREASE) ACTUAL ACTUAL AMOUNT OBJECT CODE EXPENDITURES eheerir oreaaald EXPENDITURES erty APPROVED 2011-12 03/31/13 AMOUNT % 2013-14 (t) (2) (3) (4) (5) (6) (Ga) 7) 60 CAPITAL OUTLAY: $0 $0 $0 $0 — 6451 EDP. — 6452 OFFICE FURNITURE $0 $0 $0 $18,700 $18,700 — 6453 OFFICE EQUIPMENT $1,524 $0 $0 $4,800 $4,900 — 6454 VEHICLES $20,481 $0 $22,676 $40,000 $40,000 — |e6 BOOKS $0 $0 $0 $0 $0 — Is INTANGIBLE ASSETS $0 $0 $0 $0 $0 _ TOTAL CAPITAL OUTLAY $82,702 $0 $24,125 $96,256 $96,256 — Post this total to Past this total to Post this total to Post this total to Cal (5) - (3) Col (6)/ 43) Goi (2) Ex. A Col (3) ExA Col (4) Ex A Col (5) Ex A §/31/2013 3:23 PM on OKALOOSA COUNTY OPERATING CAPITAL OUTLAY (CONT.) DETAIL OF EQUIPMENT REQUESTED SCHEDULE II A INSTALLMENT PURCHASES TOTAL MONTH AND - LENGTH OF REQUEST CONTRACT YEAR CONTRACT 2013-14 ITEM COST PURCHASED UNIT REQUEST ITEM PRICE QUANTITY REPLACE NEW 2013-14 Vehicles $20,000 2 XX $40,000 Copier $4,900 4 XX $4,900 AS/400 (See Data Processing Justificatior $32,656 1 XX $32,656 Modular Furniture $9,350 2 XX $18,700 §/31/2013 3:24 PM OKALOOSA COUNTY DETAIL OF NON-OPERATING SCHEDULE IV ACTUAL APPROVED ACTUAL REQUEST INCREASE/(DECREASE) AMOUNT OBJECT CODE EXPENDITURES BUDGET EXPENDATURES eta APPROVED 2011-12 2012-13 03/3413 AMOUNT % 2043-44 (1) (2) (3) (4) (5) (6) {8a) (7) Jeo NON-OPERATING 81 EDP CONTRACT RESERVE $0 50 $0 — 82 OTHER CONTRACT RESERVE $0 50 3a —_ 83 SPECIAL CONTINGENCY 80 50 $0 — 94 EMERGENCY CONTINGENCY $5,000 $5,000 $0 0.00% TOTAL NON-OPERATING $5,000 $5,000 $0 0.00% Post is total ta Post this total Col G3) Col IG) Col ERA So (SERA 5/31/2013 3:25 PM eat aod OKALOOSA COUNTY JUSTIFICATION SHEET OBJECT CODE AMOUNT OF INCREASE NUMBER NAME SCHEDULE {DECREASE) JUSTIFICATION Ti Official $123,543 $0 County budget policy recommendation of 3% market adjustment for current positions of $50,961 and a request for 12 Employee (Regular) $1,807,656 380,961 |a new Exemptions Investigator position at an annual rate of $30,000, See Permanent Position Justification Worksheet. 13 Employees (Temp) $7,488 $156 1 P/T employee who works 35 hours bi-weekly at FL minimum wage +3% performing janitorial services. 14 [Overtime $0 $0 , 15 Special Pay $15,846 $13,846 |1 CFE certification payment of $2000. Retirement leave payments for pos #3 for $11,246 and pos #5 for $2600. 2152 FICA Regular $148,911 $7,482 |Increase due to market adjustment on salaries, retirement leave and certification payments 2163 = | Temporary $0 $0 5 Elected Official retirement calculated at DROP rate of 12.84% through Nov. 2013 when DROP period 2251 [Retirement Official $11,243 $2,608 | ends, then from Dec 2013 through Sept 2014 at a rate of 8.21% for DROP terminated in EOC 2252 Retirement Employee $82,630 $23,531 |Increase due to retirement rate change to 6.95% and market adjustment on salaries. 2253 Retirement SMS/SES $68,323 | $34,452 meres aue to retirement rate change to $18.31% and market adjustment on salaries. Five positions calculated Increase due fo retlrement rate change to 12.84% and market adjustment on salaries. Pos #3 to retire 3/1/14 and 2254 Retirement - DROP $34,271 $13,581 |pos #19 to retire 5/1/14. DROP retirement rates prorated and remaining retirement for these posilions calculated al the regular employee rate of 6.95%. 23 Life & Health insurance $351,625 $0 24 Workers Comp $28,942 $3,029 /Per directive from County Risk Management Dept. 25 Unemployment Comp $0 $0 3151 EDP $149,957 ($3,572)}Removed Parcel Analyst program from our FY 14 ACS contract. 3153 |Mapping $0 $0 Increased activity In our Exemption Investigations Dept. has the potential to impact our legal fees 3154 Legal $100,000 $9,000 in addition to 9 current legal cases. 3159 Other prof services $1,955 $260 |8CC is requiring the Crestview PA office move from the courthouse in FY 14. increase due to moving costs, 32 Accounting & Audit $5,100 $0 34 Other Contractual $11,745 $11,327 | Increase due to posting change of janitorial services from 4653. TOTAL $196,662 5/31/2013 3:26 PM: OKALOOSA COUNTY JUSTIFICATION SHEET OBJECT CODE AMOUNT OF INCREASE NUMBER NAME SCHEDULE (DECREASE) JUSTIFICATION 40 Travel $12,913 ($3,477)|See Worksheet 41 Communications $2,600 $0 4251 {Postage $9,644 ($2,416)|See Worksheet 43 Utilities $0 $0 4451 [Rental & Lease Office Equip - $2,480 $0 4452 {Rental & Lease Vehicles