Okaloosa County BOCC — September 15, 2015 — Agenda Packet — reading text

Fiscal Year 2015-16 Budget Final Public Hearing Agenda Okaloosa County Board of Commissioners Tuesday, September 15, 2015– 5:01 PM Okaloosa County Administration Building I. Presentation on Final Budget for FY 2015-2016 1. Fiscal Year 2015-16 Tentative Budget Summary Page – 2 2. Fiscal Year 2015-16 Tentative Budget Letter from CAO to BCC Page – 43 II. Public Hearing III. FY 2015-16 Final County-wide Millage Rate Resolution 1. Request approval of and authorize the Chairman to execute a Resolution adopting the Final County-wide Millage Rate for Fiscal Year 2015-2016. District: All. Page – 51 IV. FY 2015-16 Final MSTU Millage Rate Resolution 1. Request approval of and authorize the Chairman to execute a Resolution adopting the Final Unincorporated Municipal Services Taxing Unit (MSTU) Millage Rate for Fiscal Year 2015-2016. Dist: All. Page – 53 V. FY 2015-16 Final Budget Resolution 1. Request approval of, and authorization for the Chairman to execute a resolution for adoption of the Final budget for Fiscal Year 2015-2016. Dist: All Page – 55 Okaloosa County adheres to the Americans with Disabilities Act and will make reasonable accommodations for access to this meeting upon request. Please call the County Administrator’s Office at (850) 651-7515 to make a request. For Hearing Impaired, Dial 1-800-955-8771 (TDD), and 1-800-955-8770 (Voice). Requests must be received at least 48 hours in advance of the meeting in order for Okaloosa County to provide the requested service. Revised: 9/11/2015 2:35 PM Page 1 of 1  BOARD OF COUNTY COMMISSIONERS AGENDA REQUEST DATE: September 15, 2015 TO: Honorable Chairman and Members of the Board SUBJECT: FY 2015-16 Tentative Budget Summary Fiscal Year 2015-16 Tentative Budget Summary for Public Hearing on September 15, 2015. Packet Pg. 2  Legal Requirements 1. Amend and adopt any changes to the tentative budget 2. Re-compute any changes to the proposed millage rate 3. Publicly announce the percent, if any, by which the re-computed millage exceeds the rolled-back rate (RBR) Ø Percentage increase in millage over rolled-back rate Taxing Authority RBR Proposed (1) __%__ County 3.3239 3.4308 3.22% MSTU – Parks 0.2916 0.2990 2.54% Aggregate 3.4652 3.5720 3.08% Ø Adhere to state mandated rolled-back and percentage reduction (1) The millage rate set by the final hearing shall in no event be higher than that set at the tentative hearing. 1 Packet Pg. 3  OKALOOSA COUNTY, FLORIDA COUNTY OFFICIALS County Commissioners Wayne Harris District I Carolyn Ketchel District II Nathan Boyles District III Trey Goodwin District IV Kelly Windes District V Other Elected Officials J.D. Peacock Clerk of Court and Comptroller Larry Ashley Sheriff Benjamin F. Anderson Tax Collector Timothy "Pete" Smith Property Appraiser Paul Lux Supervisor of Elections Other Officials John Hofstad County Administrator Greg Stewart County Attorney Packet Pg. 4 1-1  Board of County Commissioners Okaloosa County, Florida Fiscal Year 2016 CITIZENS OF OKALOOSA COUNTY BOARD OF CLERK OF THE PROPERTY SUPERVISOR OF TAX COUNTY SHERIFF CIRCUIT COURT APPRAISER ELECTIONS COLLECTOR COMMISSONERS LEGAL SERVICES COUNTY ADMINISTRATOR DEPUTY COUNTY ADMINISTRATOR LIBRARY COOPERATIVE HUMAN RESOURCES PURCHASING GROWTH PUBLIC PUBLIC TOURIST INFORMATION WATER & SEWER AIRPORT MANAGEMENT WORKS SAFETY DEVELOPMENT SYSTEMS RISK MANAGEMENT EMERGENCY ENGINEERING MEDICAL VETERANS’ SERVICES SERVICES 911 TRAFFIC COMMUNICATION OPERATIONS COUNTY S EXTENSION ENVIRONMENTAL EMERGENCY SERVICES MANAGEMENT COURT SERVICES BEACH ROAD SAFETY STORMWATER CORRECTIONS PARKS LAW LIBRARY FACILITY MAINTENANCE FLEET OPERATIONS Packet Pg. 5 1-2  MILLAGE PROCESS SCHEDULE Fiscal Year 2016 ACTION July 1, 2015 Property Appraiser certifies the taxable value to taxing authorities ("Day 1" of Schedule) Budget Officer delivers a tentative budget to the Board of County Commissioners (BCC) July 15 - Aug 11 BCC conducts budget workshops and adjusts budgets as they deem necessary By August 4, 2015 Taxing authorities advise the Property Appraiser of: (1) Prior year millage rate (2) Current year proposed millage rate (3) Current year rolled-back rate (4) Date, time, and meeting place of the tentative budget hearing By August 24, 2015 Last day for Property Appraiser to mail Notices of Proposed Property Taxes (TRIM Notice) to taxpayers (includes public hearing information) September 3, 2015 Public Hearing by BCC to receive citizen input and answer questions concerning the adoption of the tentative budget and proposed millage rate. (Crestview - Crestview Courthouse - 6:00 p. m.) Sep 9 - Sep 13 Advertisement of proposed budget and notice of public hearing at which Board intends to adopt a final millage rate and final budget. September 15, 2015 Public Hearing by BCC to receive citizen input and answer questions concerning the adoption of the final millage rate and final budget. (County Administration Building -5:01 p. m.) Sep 23 - Oct 10 Value Adjustment Board convenes to hear petitions October 1, 2015 Fiscal Year begins Packet Pg. 6 1-3  GENERAL INFORMATION County-Wide Gross Taxable Value - The value, as determined by the Property Appraiser, of the nonexempt property in the county, both incorporated and unincorporated areas. Millage Rate - A levy by a taxing authority, expressed in dollars per thousand dollars of nonexempt property value. Rolled-Back Rate - A millage rate that would generate the same amount of tax dollars as the prior year (excludes new construction from the computation). Fund Accounting Systems - Governmental accounting systems are organized and operated on a fund basis. A fund is a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and balances, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or General Fund - The County's General Fund is used to account for all financial resources except those required to be accounted for in another fund. This fund includes general governmental activities not accounted or reported in another fund. All constitutional officers receive appropriations from this fund. Special Revenue Funds - Special revenue funds are used to account for specific revenues that are legally restricted to expenditures for particular purposes. County special revenue funds which are partially funded by ad valorem taxes are; County Health Department and Unincorporated County Parks. County Transportation Trust Fund - This fund is a special revenue fund which accounts for the County Engineering, Road Operations, Road Construction, Stormwater and Traffic Signal Maintenance Departments. County Public Health Fund - This is a special revenue fund which accounts for the appropriation for the County Health Department, any balances from prior years and certain capital