Distinguished Budget Presentation - Indian River County

2003/2004 Budget Distinguished Budget Presentation Award

DISTINGUISHED BUDGET PRESENTATION AWARD

The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to Indian River County, Florida for the fiscal year beginning October I, 2002. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a fmancial plan, and as a communication device.

The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award.

GOVERNMENT FINANCE OFFICERS ASSOCIATION

Distinguished Budget Presentation

Award PRESENTED TO

Indian River County Florida

For the .Fiscal Year Beglnning

October 1, 2002

Prc~iili:nl &ec:utive Director

Prepared by the Office of Management and Budget:

Jason E. Brown ............................................................................................................... Budget Manager Anthony Hood ................................................................................................................... Budget Analyst Ann Demko ...................................................................................................... Budget Support Specialist

Indian River County Office of Management and Budget, 1840 25th Street, Vero Beach, FL 32960-3365

Table of Contents

TABLE OF CONTENTS

OVERVIEW

2003/2004 Budget Table of Contents

BUDGET MESSAGE ............................................................................................................................................ 1

SUPPLEMENTAL BUDGET MESSAGE ........................................................................................................ 15

INDIAN RIVER COUNTY COMMUNITY PROFILE ................................................................................... 20 Indian River County Government .......................................................................................................................... 28 Organization Chart ................................................................................................................................................. 31

FISCAL YEAR 2002/2003 ACCOMPLISHMENTS ........................................................................................ 32

COUNTY GOALS .............................................................................................................................................. 39 Key Goals ............................................................................................................................................................... 40

POLICY ............................................................................................................................................................... 43 Financial Accounting Structure .............................................................................................................................. 49 Description of all Funds ......................................................................................................................................... 50 Departmental, Function and Fund Summary ......................................................................................................... 55

BUDGET PROCESS ........................................................................................................................................... 57 Key Budget Calendar Dates ................................................................................................................................... 58 Budget Amendment/Transfer Process Flow Chart ................................................................................................. 59

TOTAL COUNTY BUDGET SUMMARY ....................................................................................................... 60 Summary of Budget Changes ................................................................................................................................. 61 Summary ofExpenses ............................................................................................................................................ 62 Total Budget Comparison by Fund ........................................................................................................................ 69 Summary of Total Budget ...................................................................................................................................... 71 Summary of Revenues ........................................................................................................................................... 73 Fund Balance Comparison ..................................................................................................................................... 84 Personnel Schedule by Department. ....................................................................................................................... 88

BUDGET DETAIL

ADV ALOREM TAXING FUNDS

GENERAL FUND

General Fund Revenue Sources ........................................................................................................................... 105 General Fund Budget by Function ....................................................................................................................... 107 General Fund Expenditure Summary by Department .......................................................................................... 108 General Fund Organizational Chart ..................................................................................................................... 109

I


001-101 - Board of County Commissioners ......................................................................................................... 110 001-102 - County Attorney .................................................................................................................................. 112 001-107 - Communications/Emergency Services ................................................................................................. 113 001-108 - Recreation ............................................................................................................................................ 114 001-109 - Main Library ........................................................................................................................................ 115 00l-lll -Medicaid .............................................................................................................................................. 117 001-112 - North County Library .......................................................................................................................... 118 001-118 - Soil/Water Conservation ...................................................................................................................... 120 001-119 - Law Library ......................................................................................................................................... 122 001-137 - Sebastian Redevelopment District ....................................................................................................... 123 001-199 - General Fund Reserves ........................................................................................................................ 123 001-201 - Administrator-Operations .................................................................................................................... 124 001-202 - General Services .................................................................................................................................. 125 001-203 - Human Resources ................................................................................................................................ 127 001-206 - Veterans Services ................................................................................................................................ 128 001-208 - Emergency Management ..................................................................................................................... 130 001-210 - Parks .................................................................................................................................................... 132 001-211 - Human Services ................................................................................................................................... 134 001-212 - Agriculture Extension .......................................................................................................................... 136 001-213 - Youth Guidance ................................................................................................................................... 138 001-216 - Purchasiug ........................................................................................................................................... 140 001-220 - Buildings and Grounds ....................................................................................................................... 142 001-229 - Office of Management & Budget ........................................................................................................ 144 001-237 - FPL Grant.. .......................................................................................................................................... 146 001-238 - EM Base Grant .................................................................................................................................... 147 001-241 - Computer Services ............................................................................................................................... 148 001-246 - Insurance Premiums ............................................................................................................................ 150 001-250 -Animal Control... ................................................................................................................................. 151 001-251 - Mailroom/Switchboard ........................................................................................................................ 153 001-252 - Environmental Control Board ............................................................................................................. 154 001-258 - Watershed Action Program ................................................................................................................ 155 001-300 - Clerk of Circuit Court .......................................................................................................................... 156 001-400 - Tax Collector ....................................................................................................................................... 157 001-500 -Property Appraiser ............................................................................................................................... 158 001-600 - Sheriff .................................................................................................................................................. 159 001-700 - Supervisor ofElections ........................................................................................................................ 160 001-901 - Circuit Court ........................................................................................................................................ 161 001-902 - County Court ....................................................................................................................................... 162 001-905 - Court Reporting ................................................................................................................................... 162 001-908 - Probation ............................................................................................................................................. 163 State Agencies and Non-Profit and Quasi-Non Profit Organizations ................................................................... 165 Children's Services ............................................................................................................................................ 166

MUNICIPAL SERVICE TAXING UNIT

M.S.T.U. Revenue Sources .................................................................................................................................. 172 M.S.T.U. Budget by Function .............................................................................................................................. 173 M.S.T.U. Revenue Summary .............................................................................................................................. 174 M.S.T.U. Expense Summary by Departrnent ....................................................................................................... 174 M.S.T.U. Organizational Chart ............................................................................................................................ 175

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004-108 - Recreation ............................................................................................................................................ 176 004-199 - M.S.T.U. Reserves .............................................................................................................................. 178 004-204 - Community Development .................................................................................................................... 179 004-205 - County Planning .................................................................................................................................. 180 004-207 - Environmental Planning & Code Enforcement ................................................................................... 182 004-210 - Parks .................................................................................................................................................... 184 004-214 - Road and Bridge .................................................................................................................................. 186 004-234 - Telecommunications ............................................................................................................................ 187 004-400 - Tax Collector ....................................................................................................................................... 189

TRANSPORTATION FUND

Transportation Fund Revenue Sources ................................................................................................................ 190 County Gas Tax Revenues ................................................................................................................................... 191 Transportation Fund Revenue Summary .............................................................................................................. 191 Transportation Fund Budget by Function ............................................................................................................ 192 Transportation Fund Organizational Chart ........................................................................................................... 193 Transportation Fund Expenditure Summary by Department.. .............................................................................. 193 111-199 - Transportation Reserves ...................................................................................................................... 194 111-214 -Road andBridge .................................................................................................................................. 195 111-243 - Public Works ....................................................................................................................................... 197 111-244 - County Engineering ............................................................................................................................. 200 111-245 - Traffic Engineering ............................................................................................................................. 203

EMERGENCY SERVICES DISTRICT

Emergency Services District Revenues ............................................................................................................... 207 Advanced Life Support Charges .......................................................................................................................... 208 Emergency Services District Expenses by Type .................................................................................................. 208 Emergency Services District Organizational Chart .............................................................................................. 209 Emergency Services District Revenue Summary ................................................................................................. 209 Expenditure Summary by Department ................................................................................................................. 209 114-120 - Fire Services ........................................................................................................................................ 210 114-253 -Advanced Life Support ........................................................................................................................ 212

LAND ACQUISITION BONDS

225-117 - Land Acquisition Bonds ...................................................................................................................... 214

SOLID WASTE DISPOSAL DISTRICT

S.W.D.D. Organizational Chart ........................................................................................................................... 215 Revenue Summary ............................................................................................................................................... 215 Expense Summary by Department ....................................................................................................................... 215 411-209 - Refuse Disposal ................................................................................................................................... 216 411-217 - Sanitary Landfill .................................................................................................................................. 218 411-255 -Recycling ............................................................................................................................................. 220

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HOUSING AUTHORITY


107-226 - Indian River Housing Authority .......................................................................................................... 222

SPECIAL REVENUE FUNDS

Special Revenue Funds ........................................................................................................................................ 224 Special Revenue Funds Organizational Chart ...................................................................................................... 226 101 - Road Impact Fees ....................................................................................................................................... 227 102 - New Traffic Improvement Fees .................................................................................................................. 227 106- Court Facilities Fund ............................................................................................................... : .................. 228 108 - Section 8 Rental Assistance ........................................................................................................................ 229 109 - Secondary Road Construction .................................................................................................................... 231 112 - Special Law Enforcement Fund .................................................................................................................. 233 113 - Parks Development ..................................................................................................................................... 233 117 - Tree Ordinance Fines .................................................................................................................................. 234 119 - Tourist Tax Fund ........................................................................................................................................ 235 120 - 911 Surcharge (Communication Center) ................................................................................................... 236 121 - Drug Abuse Fund ....................................................................................................................................... 238 123 - Indian River County Local Housing Assistance Program (IRCLHAP/SHIP) ............................................. 239 124 - Metropolitan Planning Organization ........................................................................................................... 241 125 - Land Acquisition Advisory ......................................................................................................................... 243 126 - Multi Jurisdiction Trust Fund ..................................................................................................................... 244 127 - Native Uplands Acquisition ........................................................................................................................ 244 128 - Beach Restoration Fund .............................................................................................................................. 245 133 - Florida Boating Improvement Program ...................................................................................................... 246 134- Library Bequests ......................................................................................................................................... 247 135 - Disabled Access Programs ......................................................................................................................... 248 136 - Intergovernmental Grants ........................................................................................................................... 249 171 - East Gifford Stormwater Watershed M.S.B.U ............................................................................................ 250 185 - Vero Lake Estates M.S.B.U ........................................................................................................................ 250 181 - Gifford Streetlighting .................................................................................................................................. 251 182 - Laurelwood Streetlighting .......................................................................................................................... 251 183 - Rockridge Streetlighting ............................................................................................................................. 252 184 - Vero Highlands Streetlighting .................................................................................................................... 252 186 - Porpoise Point Streetlighting ...................................................................................................................... 253 187 - Single Light Districts .................................................................................................................................. 253 188 - Laurel Court Streetlighting ......................................................................................................................... 254 189 -Tierra Linda Streetlighting .......................................................................................................................... 254 190 - Vero Shores Streetlighting .......................................................................................................................... 255 191 - lxora Park Streetlighting ............................................................................................................................. 255 192 - Poinciana Park Streetlighting ...................................................................................................................... 256 193 - Roseland Streetlighting ............................................................................................................................... 256 194 - Whispering Pines Streetlighting ................................................................................................................. 257 195 - Moorings Streetlighting .............................................................................................................................. 257 196 - Walker's Glen Streetlighting ....................................................................................................................... 258 197 - Glendale Lakes Streetlighting ..................................................................................................................... 258 198 - Floralton Beach Streetlighting .................................................................................................................... 259

IV

OTHER DEBT SERVICE

2003/2004 Budget Table o,f Contents

204 - Refund and Improvement Bond .................................................................................................................. 260

CAPITAL PROJECTS

307 - Dodgertown Facility ................................................................................................................................... 261 308 - Capital Reserve Fund .................................................................................................................................. 262 312 - Shooting Range ........................................................................................................................................... 263 315 - Optional Sales Tax ...................................................................................................................................... 264 316 - Gifford Road Improvement. ........................................................................................................................ 267 31 7 - Homeless Assistance Center ....................................................................................................................... 268 325 - Old Fellsmere School.. ................................................................................................................................ 269

ENTERPRISE FUNDS

Shooting Range Organizational Chart .................................................................................................................. 271 Shooting Range Revenue and Expense Summary ................................................................................................ 271 Golf Course Organizational Chart ........................................................................................................................ 272 Golf Course Revenue Summary ........................................................................................................................... 272 Golf Course Expense Summary by Department.. ................................................................................................. 272 418-221 - Golf Course Operations ....................................................................................................................... 273 418-232 - Food and Beverage .............................................................................................................................. 275 418-236 -Clubhouse ............................................................................................................................................ 276 441-233 -Building Department .......................................................................................................................... 278 Building Department Organizational Chart .......................................................................................................... 279 County Utilities Organizational Chart .................................................................................................................. 28 l County Utilities Revenue Summary ..................................................................................................................... 281 County Utilities Expense Summary by Department.. ........................................................................................... 282 471-218 - Wastewater Treatment ......................................................................................................................... 283 471-219 - Water Production ................................................................................................................................. 285 471-235 - General & Engineering ....................................................................................................................... .287 471-257 -Biosolids Operations ........................................................................................................................... 289 471-265 - Customer Service ................................................................................................................................. 291 471-268 - Wastewater Collection ......................................................................................................................... 293 471-269 - Water Distribution ............................................................................................................................... 295 472-235 - Utility hnpact Fees .............................................................................................................................. 297

INTERNAL SERVICE FUNDS

501-242 - Fleet Management ............................................................................................................................... 298 502-246 - Risk Management ............................................................................................................................... .300 504-127 - Health Insurance ................................................................................................................................. .302

V

CAPITAL IMPROVEMENTS PROGRAM


Capital Improvements Program ............................................................................................................................ 303 Capital Improvements Program Major Elements and Projects ............................................................................. 304 Capital Improvements Program Projected Expenditures ...................................................................................... 307 Operating Impact of Capital Improvement Projects ............................................................................................. 308 Revenue Sources .................................................................................................................................................. 309 Matrix of CIP Projects and Funding Sources ....................................................................................................... 310

CAPITAL OUTLAY

Capital Outlay by Function ................................................................................................................................ 311 Capital Outlay by Type ...................................................................................................................................... 311 All Funds Budgeted Capital Outlay ................................................................................................................... 312 General Fund ..................................................................................................................................................... 313 M.S.T.U. Fund ................................................................................................................................................... 313 New Road Improvement Fees ............................................................................................................................ 314 Court Facilities ................................................................................................................................................... 314 Housing Authority .............................................................................................................................................. 314 Secondary Road Construction ............................................................................................................................ 314 Transportation Fund ........................................................................................................................................... 315 Emergency Services District .............................................................................................................................. 316 SHIP Program .................................................................................................................................................... 316 Metropolitan Planning Organization .................................................................................................................. 316 Land Acquisition Advisory Committee .............................................................................................................. 316 Beach Restoration Fund ..................................................................................................................................... 317 Florida Boating Improvement Fund ................................................................................................................... 317 East Gifford Stormwater Watershed M.S.B.U ................................................................................................... 317 Vero Lake Estates ............................................................................................................................................. 31 7 Capital Reserve Fund ......................................................................................................................................... 317 Optional Sales Tax ............................................................................................................................................. 318 Gifford Road Construction ................................................................................................................................. 318 Solid Waste Disposal ......................................................................................................................................... 318 Golf Course ........................................................................................................................................................ 319 County Building ................................................................................................................................................ 319 County Utilities ........................ , ......................................................................................................................... 320 Fleet Management. ............................................................................................................................................. 320

STATISTICAL INFORMATION

Indian River County Millage Rates by Taxing Authority .................................................................................. 321 General Government Expenditures by Function ................................................................................................ 322 General Revenues by Source .............................................................................................................................. 324 Property Tax Levies and Collections ................................................................................................................. 326 Just and Taxable Value of Taxable Property ...................................................................................................... 327 Property Tax Rates-Direct and All Overlapping Governments .......................................................................... 328 Special Assessment Billings & Collections ........................................................................................................ 329 Ratio of Net General Bonded Debt To Taxable Value and Net Bonded Debt Per Capita .................................. 330 Computation of Direct and Overlapping Debt ................................................................................................... 330

V1

Ratio of Annual Debt Service Expenditures For General Bonded Debt to Total


General Governmental Expenditures ......................................................................................................... 331 Revenue Bond Coverage-Water and Sewer Bonds ............................................................................................ 332 Revenue Bond Coverage-Golf Course ............................................................................................................... 333 Revenue Bond Coverage-Housing Authority ..................................................................................................... 334 Property Value, Construction and Bank Deposits .............................................................................................. 335 Principal Taxpayers ............................................................................................................................................ 336 Citrus Production and Acreage ........................................................................................................................... 337 Registered Voters of Indian River County ......................................................................................................... 338 Indian River County Millages by Tax Code ....................................................................................................... 339

LONG TERM DEBT

Long Term Debt Analysis .................................................................................................................................. 340 Existing Long Term Debt ................................................................................................................................... 341 Total Debt Outstanding ..................................................................................................................................... 342 Enterprise Fund Debt Outstanding .................................................................................................................... 343 Other Funds Debt Outstanding .......................................................................................................................... 343 Annual Debt Service Payments ......................................................................................................................... 344 Water & Sewer Revenue Refunding Bonds, Series 1993A - $47,190,000 Bonds ............................................. 345 Water and Sewer Revenue Bonds, Series 1996 - $38,900,000 Bonds ............................................................... 346 Spring Training Facility Revenue Bonds, Series 2001 - $16,810,000 Bonds .................................................... 347 Environmentally Sensitive Land Acquisition, Series 2001 - $11,000,000 Bonds .............................................. 348 Recreational Revenue Refunding Bonds, Series 2003 - $6,455,000 Bonds ....................................................... 349 Environmentally Sensitive Land Acquisition, Series 2003 - $7,800,000 Bonds ................................................ 350

GLOSSARY

Glossary Terms .................................................................................................................................................... 351

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viii


TABLE OF CHARTS AND GRAPHS


Population Graph ................................................................................................................................................. 20

Population Change ............................................................................................................................................... 22

Comparison of Unemployment Rates ................................................................................................................... 23

Employment by Sector in Indian River County .................................................................................................... 24

Tourist Tax Revenue ............................................................................................................................................ 25

Housing Starts ...................................................................................................................................................... 26

Organization Chart ............................................................................................................................................... 31

Budget Amendmentffransfer Process .................................................................................................................. 59

Budget Comparison .............................................................................................................................................. 61

Budgeted Expenditures by Function .................................................................................................................... 62

Budgeted Revenues by Source ............................................................................................................................. 73

Federal Revenues Graph ...................................................................................................................................... 74

State Revenues Graph .......................................................................................................................................... 75

Local Revenues Graph ......................................................................................................................................... 76

Ad Valorem Revenues Graph ............................................................................................................................... 77

Taxable Property Values Graph ........................................................................................................................... 78

Aggregate Millage Rates ...................................................................................................................................... 80

Non-Ad Valorem Assessments ............................................................................................................................. 81

Building Department Revenues ............................................................................................................................ 83

Total Fund Balance .............................................................................................................................................. 84

General Fund Revenues ..................................................................................................................................... 105

General Fund Budget by Function ..................................................................................................................... 107

M.S.T.U. Revenue Sources ................................................................................................................................ 172

M.S.T.U. Expenditures by Function ................................................................................................................... 173

IX


Transportation Fund Revenue Sources ............................................................................................................... 190

County Gas Tax Revenues ................................................................................................................................. 191

Transportation Budget by Function .................................................................................................................... 192

Emergency Services District Revenues .............................................................................................................. 207

Advanced Life Support Charges ........................................................................................................................ 208

Emergency Services District Expenses by Type ................................................................................................. 208

Land Acquisition Bond Millage Rates ............................................................................................................... 214

Utility Department Revenue History .................................................................................................................. 281

Capital Outlay by Function ............................................................................................................................... 311

Capital Outlay by Type ...................................................................................................................................... 311

Composition of Long Term Debt ....................................................................................................................... 340

Total Debt Outstanding at Fiscal Year End ........................................................................................................ 342

Enterprise Fund Debt Outstanding at Fiscal Year End ....................................................................................... 343

Other Funds Debt Outstanding at Fiscal Year End ............................................................................................ 343

Annual Debt Service Payments .......................................................................................................................... 344

X

2003/2004 Budget

OVERVIEW

BUDGET MESSAGE ............................................................................................................................................. 1

SUPPLEMENTAL BUDGET MESSAGE ........................................................................................................... 15

INDIAN RIVER COUNTY COMMUNITY PROFILE ....................................................................................... 20

ORGANIZATION CHART .................................................................................................................................. 31

FISCAL YEAR 2002/2003 ACCOMPLISHMENTS ........................................................................................... 32

COUNTY GOALS ................................................................................................................................................ 39

POLICY ................................................................................................................................................................ 43

DESCRIPTION OF ALL FUNDS ........................................................................................................................ 50

DEPARTMENTAL, FUNCTION AND FUND SUMMARY ............................................................................. 55

BUDGET PROCESS ............................................................................................................................................ 57

TOTAL BUDGET SUMMARY ........................................................................................................................... 60

PERSONNEL SCHEDULE BY DEPARTMENT ............................................................................................... 88

2003/2004 Budget

Budget Message

Telephone: {772) 567-8000

July 11, 2003

BOARD OF COUNTY COMMISSIONERS 1840 25th Street, Vero Beach, Florida 32960-3365

Board of County Commissioners

Indian River County 1840 25th Street Vero Beach, FL 32960

Dear Commissioners:

As required by Florida Statutes, transmitted with this message is the recommended budget for Fiscal

Year 2003/2004 (FY 03/04).

The proposed budget represents the general operating framework for providing all County services for

the forthcoming year. As presented, it reflects the County Administrator's plan of implementing and funding

the recommended service levels. The budget contains a combination of guidelines provided by the Board of

County Commissioners (BCC) throughout the year, critical input from all departments, Budget Department

guidance, the Administrator's perception of needs, responses from the community, and the Constitutional

Officers' budgets.

The intent of this message is to provide the Board with a broad overview of the budget by

highlighting only areas of siguificant change or impact. As such, every fund and expense category will not

be addressed in this message. Additional information will be presented and discussed during the workshop

sessions scheduled to begin July 16th•

INTRODUCTION

The proposed FY 03/04 budget is similar in many respects to those considered for the past few years

with a few exceptions. Instability in the national economy has continued. However, the local economy has

had mixed results. Economic growth has been slower in some areas, while others such as construction and

real estate have been very strong. State and local revenues remain mixed. Moderate increases are projected

for some revenues such as gas taxes and State Revenue Sharing, while others are declining (interest earnings

and Half-Cent Sales Tax). Half-Cent Sales Tax has been adversely impacted by the recently passed

legislation revising Article V of the Florida Constitution. The revision to Article V requires the State to fund

certain costs associated with the operation of the circuit and county court system. The changes associated

with this legislation will be discussed further in the General Fund section of this message.

As expected, continued development, particularly residential, has increased the demand for improved

or expanded services. The proposed budget contains funding to continue providing a quality level of service.

Land acquisition debt service has decreased this year due to the refinancing of the 1995 bond issue.

Personnel expenses such as salary adjustments, worker's compensation, and health insurance continue to be

major factors in the overall expense increase. For the first time in five years, the state has raised the

retirement contribution rate, which also adds to the total impact of personnel expenses.

1

Overall, the total budget reflects a reduction. However, the total can be misleading inasmuch as the reduction is almost entirely related to capital program funding ( detailed explanation, page 12).

In formulating the proposed budget, the goal, as always, has been to address expenses necessary to continue a satisfactory level of service, while attempting to hold the line on taxes and fees. This has been particularly difficult when considering increased demand for improved/expanded services. The increased health insurance, worker's compensation, and retirement rates, as well as salary expenses, represent the biggest portion of operating budget increases. In order to minimize the impact of funding "priority'' services and the resulting effect on rates, a number of other "non-priority'' needs were cut or deferred. In many instances, the operating funding is extremely tight. The recommended levels are, however, realistic and sufficient to address and continue an overall acceptable level of services. With the exception of the Municipal Services Taxing Unit (M.S.T.U.), all proposed millages are below the current year rates, but all are over rollback. There are no other changes in rates or fees proposed, except for a decrease in Solid Waste Disposal District (S.W.D.D.) rates. The specifics will be addressed in the appropriate message sections and elaborated on at the workshop session.

The fiscal year 2003/04 highlights are as follows:

• All Fund budget of$220,267,762, a decrease of$72,546,827 or 24.8%; net increase in operating budget expense of approximately $12,618,284 or 7.0%.

• The decrease is related almost entirely to an $85,165,111 reduction in required funding at this point in the fiscal year for scheduled capital projects, (page 12).

• Net increase of8 full-time (FT) and 1 part-time (PT) position (BCC: 3 FT, 1 PT; Constitutionals: 5 FT).

• Increases in several personnel related expenses totaling $6,016,921 as follows: State increase in retirement contribution rates ($987,758), worker's compensation rate increases ($900,837), cost ofliving/ step program adjustments ($2,790,026), and rising health insurance costs, a nationwide problem ($1,338,300).

• Mixed revenue projections: $619,132 decrease in interest earnings (12.5% ), Half-Cent Sales Tax decline of$194,026 or 2.7%, State Revenue Sharing increase of$14,145 or 0.6%.

• Total Gas Tax revenues rising $287,218: Constitutional Fuel Tax up $78,590 or 5.0%, County Fuel Tax increasing $35,918 or 5.1 %, and Optional Gas Tax up $171,577 or 5.7%.

• Aggregate millage rate of 6.5304, 8.3% above rollback and 0.9% below current.

• General Fund budget of$65,584,334 up $4,141,635 or 6.7%.

• Outsourcing of two functions; the Probation Department and custodial services at the Administration Building, resulting in a total decrease of eight (8) full-time positions.

2

• Constitutional Officers' increases totaling $3,261,221 as follows: Sheriff $3,190,615 (11.2%), Supervisor of Elections $74,444 (7.8%), Property Appraiser $141,847 (6.1 %), Clerk of Court down $196,185 (-6.7%).

• General Fund millage rate of3.8331, which is 8.1 % above rollback and 1.0% below the current millage.

• M.S.T.U. budget of$23,686,231, up $1,720,877, or 7.8%.

• M.S.T.U. millage rate of 1.6831, 14.8% above rollback and 5.3% above the current millage.

• Transportation Fund budget of$12,853,654, up $592,065 or 4.8%.

• Emergency Services District budget of$21,083,543, up $1,549,483 or 7.9%.

• Emergency Services District millage rate of2.1871, 5.0% above rollback and 3.9% below the current millage.

• Environmentally Sensitive Land Acquisition debt service expense of $2,412,680, down $193,922, equating to a millage rate of 0.2344, which is 17 .4% below the current millage largely as a result of refinancing the 1995 bond issue.

• Solid Waste Disposal District (S.W.D.D.) budget of$10,570,508, up $644,822 or 6.5% with a decrease in residential and commercial fees of0.2% per waste generation unit (W.G.U.) and a decrease of3.0% for the readiness-to-use fee.

• Shooting Range budget of$356,061, up $15,791or 4.6%, with no change in fees.

• Golf Course budget of$3,203,605, an increase of$3,071 or 0.1 % with no change in fees and elimination of four ( 4) full-time positions, including two (2) resulting from outsourcing custodial services.

• Building Department budget of$2,099,599, up $398,278, or 23.4%, with no increase in fees.

• Utilities Department budget of$26,946,960, up $1,734,961or 6.9%, with no increase in fees.

ALL FUNDS

The total proposed budget is $220,267,762, a decrease of $72,546,827 or 24.8%. As related previously, the change in the gross amounts relates to $85,165,111 less in funding required for capital projects scheduled for next fiscal year (page 12). However, compared to the current year, the overall proposed operating budget expense is increasing by approximately $12,618,284, or 7.0%. A detailed all fund expense summary is contained in the exhibits following this message.

3

The single greatest individual expense in the budget is Personnel Services. A net total of 8 fulltime (FT) additional positions are proposed as illustrated in the following:

Current Department Administrator Difference

2002/2003 Proposed Recommended Recommended/

2003/2004 2003/2004 Current General Fund 792 797 791 (1) M.S.T.U. 58 61 59 1 Transportation Fund 152 159 154 2 Emergency Services District 224 224 224 0 Solid Waste Disposal District 54 54 54 0 Housing Authority 2 2 2 0 Rental Assistance 4 4 4 0 Secondary Road Construction 3 3 3 0 911 Fund 1 1 1 0 SHIP Pro2:ram 1 2 2 1 Metro Planning Organization 3 3 3 0 Shooting Range 4 4 4 0 Golf 15 11 11 (4) Building Department 23 30 29 6 Utilities 122 125 125 3 Fleet Management 11 11 11 0 Risk Management 3 3 3 0

.. .

Total .· . ,: ' '' . 1<1!72 < •• • 1494 < ii / 1480 ": :-·._·-: ··• . 8 ..... · .... • . · ... ·. .. . .· .

Also, 1 net additional part-time (PT) position is proposed. Of the total 8 FT and 1 PT positions, 3 FT and 1 PT are BCC operations. The Constitutional Officers' budgets include funding for 5 additional fulltime positions. Explanations of the individual changes are included in the appropriate message sections.

As mentioned previously, the State pension contribution rates have been raised, resulting in an estimated $987,758 expense increase next fiscal year. The county is also experiencing rising health insurance costs being felt nationwide. The impact of the health insurance increase totals $1,338,300. Worker's compensation costs are rising considerably ($900,837) due to statewide rate increases. Cost ofliving/step program adjustments total $2,790,026 as provided in the current collective bargaining contracts. These personnel related costs have a large impact on all of the county's operating budgets.

With few exceptions, there are no major departmental line item operating or capital expense increases reflected for next fiscal year. Where appropriate, noteworthy changes are mentioned later in this message.

As related in the Introduction, state and local revenue projections are mixed. The overall tax roll, for example, is increasing 12.7% compared to 12.5% last year, largely resulting from a change in existing property value. Fuel tax revenues are also projected to increase by about $287,218, or 5.2% overall. State Shared Revenues are increasing $14,145, or 0.6%. However, some revenue sources are declining. Half-Cent Sales Tax is falling $194,026, or 2.7%. For the second year in a row, short-term interest rates have declined substantially. This has a direct impact on the County's interest earnings, since County investments are primarily in short-term debt instruments. As a result, interest earnings are projected to decrease next fiscal

4

year $619,132, following a similar decrease this year.

Based on the preliminary rolls and recommended expenses, the proposed millage rates are as follows:

2002/2003 2003/2004 2003/2004 Difference Rollback/

Millage Rollback Proposed Prooosed

General Fund 3.8729 3.5457 3.8331 0.2874 M.S.T.U. 1.5984 1.4658 1.6831 0.2173 Emergency Services District 2.2750 2.0829 2.1871 0.1042 Land Acauisition Bonds taJ 0.2839 n/a 0.2344 NA Aggregate Millage 6.5865 6.0314 6.5304 0.4990

aJ Not subJect to rollback or mcluded m aggregate rate

With respect to the Aggregate, the 0.4990 mill increase represents 8.3% above rollback, and the proposed rate is 0.9% below the current rate.

For illustrative purposes the effect of the preceding proposed rates on a home with an assessed value of $100,000, and a homestead exemption is as follows:

Rolled-Back 2003/2004

Increase Compared to Rollback

Millage Proposed

(Decrease) Millage

General Fund $265.93 $287.48 $21.55

Land Acauisition n, $21.29 $17.58 ($3.71)

Subtotal - Indian River Shores $287.22 $305.06 $17.84 Emergency Services District $156.22 $164.03 $7.81

Subtotal-All Other Incoroorated Areas $443.44 $469.09 $25.65 M.S.T.U. $109.94 $126.23 $16.29 T:ofa1···.unincorooritedArea'..•·• .. •· .. ·.••••·•·••···•·•• •··•••-· ... ··•····· .r . • $5$3,;3!l >+> ... ••· .$59Si32 '

.·. .'$41.94 . .

(I) Not subject to rollback. Current year's millage used for comparison purposes.

When compared to the current rate, the effect is a reduction as follows; Indian River Shores ($6. 70); all other incorporated areas ($13.30); and the unincorporated area ($6.95).

As will be explained in the appropriate sections, with the exception of a decreased assessment rate in the Solid Waste Disposal District, there are no other changes in rates or fees.

5

GENERAL FUND

The proposed General Fund budget is $65,584,334, an increase of $4,141,635 or 6.7%. The following summarizes the changes:

Current Recommended Change

Percentage 2002/2003 2002/2003 Change

B.C.C. $15,302,977 $15,492,336 $189,359 1.2%

Constitutionals $35,268,507 $38,529,728 $3,261,221 9.3% State Agencies $2,442,763 $2,462,647 $19,884 0.8% Non Profit Agencies $210,516 $210,516 $0 0.0%

Children Services $916,046 $1,071,750 $155,704 17.0% Quasi Non Profit $1,188,151 $920,389 ($267,762) (22.5%)

Reserves/Transfers/ $6,113,739 $6,896,968 $783,229 12.8% Cash Forward

Total ... ·. .. ·. ... $61,442,699 . $65,584,334 . $4,141,635 6,7% . .·.•·

Specific departmental, Constitutional and agency budget summaries are contained in the exhibits following this message. It should be noted that of the $3,190,615 Sheriffs increase, $1,106,661 is funded by M.S.T.U. fund transfer.

Full-time positions recommended for next fiscal year are as follows:

Current Department Administrator Difference

Department 2002/2003

Proposed Recommended Recommended/ 2003/2004 2003/2004 Current

B.C.C. IO IO IO 0

Attomev 6 6 6 0 Main Library 29 29 29 0 North County Librarv 14 14 14 0 Soil Conservation 2 3 2 0

Law Library 1 1 1 0

Administrator 3 3 3 0

General Services 2 2 2 0 Personnel 6 G 6 0

Veteran Services 4 4 4 0

EMS 4 4 4 0

Parks 36 36 36 0

Welfare 4 4 4 0

Arncultural Extension 5 5 5 0

Youth Guidance 3 3 3 0

Purchasing 4 4 4 0 Buildings and Grounds 26 23 23 (3)

6

Continued: Current

Department Administrator Difference Department

2002/2003 Proposed Recommended Recommended/

2003/2004 2003/2004 Current Budget 3 4 3 0 FP & L REP Grant 1 1 1 0 Base Grant 2 2 2 0 Computer Services 5 6 5 0 Animal Control 5 6 5 0 Mailroom 2 2 2 0

Probation 5 2 2 (3)

Sub-Total 182 180 176 (6)

Clerk of Court 96 97 96 0 Tax Collector 40 40 40 0 Prooerty Aooraiser 47 47 47 0 Sheriff 417 422 421 4 Supervisor of Elections 10 11 11 1

Sub-Total 610 617 615 5 Total ... · . . ·• 792 ... >

.·· ······ 797 .. • • .. :_" -< -.-. /·:· .. < -,;, ., ,=,: .... ··••••· · 791 ...

·:· ... : . ::(-1)· . .

. -- ... -: ·-. :':: .. . •· ..... • ............. ·.•··•····•··· } . :.: < .. ; ··•· . •·· ..... ; ···•·., . ·.:·.•···• ... ·· . . ·. . '. :··,:. :· .-·- '._:

Also, there is a net increase of 1 part-time position (BCC: increase 1; Constitutionals no change).

The recommended budget proposes a decrease of six (6) full-time positions in BCC departments. This decrease results from the outsourcing of two functions. During the current year, the Board of Commissioners approved outsourcing the Probation function. Comprehensive Offender Rehabilitation & Education (C.O.R.E.), a nonprofit organization, is providing this function at no charge to the county. C.O.R.E. will use the probation fees received from probationers to fund their operations. As a result of this agreement, three (3) full-time positions will be deleted for fiscal year 2003/04. The two remaining positions will continue until May I, 2004, in order to close out existing cases. This change will result in a projected net savings of$26,213 for FY 2003/04. The annualized savings for FY 2004/05 are estimated at $109,130.

During the current fiscal year, Buildings & Grounds outsourced the custodial services at the Administration Building. This results in a reduction of three (3) full-time custodial positions and an estimated cost savings of $16,073 for next fiscal year.

There is one (1) additional part-time position requested for the BCC departments in the General Fund. This is a part-time Clerk I in Youth Guidance. It will replace a temporary part-time grant funded position. The total salary and benefit costs for this position ($10,175) will be funded by a grant from the United Way of Indian River County.

During the 2003 legislative session, the State completed a revision of Article V of the State Constitution addressing funding of the circuit and county court system. Under this legislation, the State will assume responsibility for funding various costs of operating the circuit and county courts including; the Clerk of the County Court, Public Defender conflicts, language interpretations, witness fees, and medical evaluations. The change will become effective on July 1, 2004. In order to fund these expenses, the State has

7

reallocated some revenues currently received by counties. The Half-Cent Sales Tax distributions to the county have been reduced from current year amounts. Additionally, any court fees or fines previously collected by the county will be allocated to the State and the Clerk of Courts. The Article V legislation is intended to be revenue neutral for counties. However, we are projecting a reduction of $477,291 in expenditures offset by a $516,751 reduction in county revenues for a net cost of$39,460 in FY 2003/04. In fiscal year 2004/05, the county will experience the annualized impact ofthis legislation.

The proposed Constitutional Officers' budgets are $38,529,728, an increase of $3,261,221, or 9 .3%. The Sheriffhas requested four ( 4) additional full-time positions and one (1) part-time position for next year. These include two Corrections Officers, a PC Specialist, one full-time and one part-time Staff Assistant.

The Supervisor of Elections has requested a full-time Accounting Manager position. This position will support the accounting functions previously provided by an outside contractor.

The Clerk of the Circuit court has deleted a full-time Computer Progranuner position, and requested to replace a part-time Traffic Clerk with a full-time position. This results in a net decrease of one part-time position in the Clerk's budget. The Clerk of the Court has also reduced his operating budget by $302,770 for the impact of Article V from July 1, 2004 through September 30, 2004. As a result, the Clerk cut a total of $366,887 from his original budget request.

The Sheriff also amended his budget request from the original submittal on May 1st. Overall, the

Sheriff reduced the requested budget by $313,124. The Property Appraiser reduced his original budget request by $35,000 in the General Fund, which will result in an estimated cut of $44,000 across all funds.

Recommended State agency budgets are $2,462,647, an increase of $19,884, or 0.8%. These budgets reflect a savings of$174,521 from Article V.

The non-profit proposed budget is $210,516, the same amount approved for the current fiscal year. This amount remains unchanged in accordance with the policy for funding outside agencies approved by the Board of Commissioners in February 2002.

Children's Services proposed expense is $1,071,750, an increase of $155,704 or 17.0%. The proposed amount is set slightly below the 0.125 mill cap outlined in the Children's Services Ordinance.

The recommended operating General Fund contingency is $650,000, an increase of$346,493. The proposed amount represents an operating contingency at the same level as approved for the current year.

Total transfer increases of $428,385 are recommended for Transportation ($486,861), Housing Authority ($3,017), and the Shooting Range ($17,871). A slight decrease for the Drug Abuse Fund is recommended ($968). During the current year, a transfer to the M.S.T.U. Fund was necessitated for the startup of the North County Pool. This transfer is eliminated in the proposed budget.

8

Several General Fund revenues are decreasing this year. The reduction in short-term interest rates has caused a decrease in interest earnings of$250,000 for the General Fund. Half-Cent Sales Tax revenues are decreasing in the General Fund largely as a result of the Article V legislation. Half-Cent Sales Tax revenues reflect a decrease of$84,346 or 3.4%. However, State Revenue Sharing reflects a slight increase of$5,234 or0.6%.

Based on the preliminary roll, the assessed value increased by 12. 7% compared to 12.5% last year. Of the increase, 3.5% is new construction and 9.2% is from changes in existing property values. This compares to 4.2% and 8.3% last year.

The millage rate to fund the recommended General Fund budget is as follows:

2002/2003 2003/2004 2003/2004 Difference Millage Rollback Prooosed Rollback/Proposed 3.8729 3.5457 3.8331 0.2874

The 0.2874 mill difference represents 8.1 % above rollback, and the proposed rate is 1.0% below current.

Municipal Service Taxing Unit (M.S.T.U.)

The M.S.T.U. recommended budget is $23,686,231, an increase of$1,720,887 or 7.8%. Of the increase, $1,323,580 or 76.9%, is related to transfers out to transportation ($199,049), law enforcement ($1,106,661) and the shooting range ($17,870).

Since transfers out make up such a large portion of the M.S.T.U. expense budget (72.6%), any change causes a significant impact on the total fund budget. Of the total M.S. T .U. Fund increase, the transfer to the Sheriffs Department for law enforcement expenses makes up 64.3%. The M.S.T.U. funds 60% of total law enforcement expenditures in order to allocate a proportionate share of these costs to the unincorporated areas of the county. 11.6% of the total M.S.T.U. Fund increase comes from a transfer to the Transportation Fund. This can be attributed to an increase in operating expenses within the Transportation Fund departments.

The Code Enforcement budget contains an increase of $10,000 for estimated legal expenses in 2003/2004. Outside legal council will be hired to preside over Code Enforcement Board meetings so that the County Attorney can advise County staff without posing a conflict of interest. Outside council will also enable Code Enforcement to more aggressively pursue foreclosures of existing liens.

One additional full-time Lifeguard position is proposed in Recreation. This position will provide better coverage at the county's beach accesses. No other additional positions are recommended for the M.S.T.U. Fund.

9

The current budget includes funding for operation of the North County Pool beginning in midNovember 2002. The annualized costs of operations at this facility represent an increase of about $86,130 in the proposed budget. Projected annual operating costs associated with the North County Pool total $734,987. Estimated total pool user fees are increasing by $54,000 due to better than expected attendance at the North County Pool.

M.S.T.U. Fund revenue projections are mixed for the upcoming fiscal year. The Half-Cent Sales Tax is anticipated to decrease $143,613, or 3 .4% this year. As mentioned in previous sections of the message, Half-Cent Sales Tax revenues have been impacted by the Article V legislation, as well as a general slowdown in the economy. Interest earnings are declining $42,000, or 28%, due to lower interest rates. Communications Services Tax revenues are rising $120,961 over the current fiscal year. State Revenue Sharing revenues are increasing $8,911, or 0.6%.

Based on the preliminary roll, the assessed value increased by 13 .0% compared to 10.8% last year. Of the increase, 4.0% is new construction and 9.0% is from changes in existing property values. This compares to 5.0% and 5.8% last year.

rate.

The millage rate to fund the recommended M.S.T.U. budget is as follows:

2002/2003 2003/2004 2003/2004 Difference Millage Rollback Proposed Rollback/Proposed 1.5984 1.4658 1.6831 0.2173

The 0.2173 mill difference is 14.8% above rollback and the proposed rate is 5.3% above the current

Transportation Fund

The Transportation Fund budget recommended for next fiscal year is $12,853,654, an increase of $592,065 or 4.8%.

Two additional full-time positions are recommended in the Transportation Fund. The Road & Bridge budget includes funding for an additional Senior Maintenance Worker position. Over the last couple years, the number oflandscaped medians and sidewalk areas in the county road system has increased substantially. This position will supervise contracted laborers in order to maintain these landscaped areas. An Engineering Inspector position has been added in the Engineering Division to assist in the increased workload related to land development projects and the county's extensive capital program.

Personnel related expenditure increases have a significant impact on the Transportation Fund budget. Retirement rate increases ($67,948), health insurance costs ($143,340), worker's compensation rates ($95,171), and cost ofliving/step increase program ($279,641), have been included in the proposed budget figures.

10

Gas tax revenues are increasing moderately for next fiscal year ($114,508). This is countered by a decrease in other revenues such as, interest earnings ($32,000) and reimbursements ($50,000). Transfers from the General Fund ($486,681) and M.S.T.U. ($199,049) will account for 66.1 % of total revenues next year compared to 63.7% for the current year.

Emergency Services District

The total budget proposed for next fiscal year is $21,083,543, an increase of$1,549,483 or 7.9%.

As with all budgets, included in the total District budget are the retirement rate increase ($185,278), increased health insurance expense ($206,400), worker's compensation rate changes ($376,461), and cost of living/ step program increase ($454,472). The proposed operating budget contains no change in existing staffing levels.

Two fire trucks are scheduled for replacement in the upcoming fiscal year. Funding has been provided in the District budget for lease payments for a pumper and a small aerial ladder truck. The ladder truck will be stationed in the north county. Currently, the department has only one ladder truck, which is stationed in the south county. This will improve the level of service provided for structures in the north county area. The Board of Commissioners approved acquisition of both vehicles during the current year due to the long delivery schedule on such equipment. Total debt service payments for the District will increase from $300,200 to $379,253.

Revenues have improved slightly, particularly ALS charges ($230,000). Interest earnings are projected to decrease by about $47,000. Based on the preliminary roll, the total assessed valued increased by 13.0% compared to 10.9% last year. Of the increase, 3.8% is new construction and 9.2% change in existing property values. This compares to 4.5% and 6.3% last year.

The millage rate to fund the recommended district budget is as follows:

2002/2003 2003/2004 2003/2004 Difference

Millae:e Rollback Proposed Rollback/Proposed

2.2750 2.0829 2.1871 0.1042

The 0.1042 mill difference is 5.0% above rollback and the proposed rate is 3.9% below current.

Environmentally Sensitive Land Acquisition Bonds

The debt service for next fiscal year is $2,412,680, a decrease of$193,922 or 7.4%. The millage rate is 0.2344, a decrease of 0.0495 or 17.4%. The decreases in debt service and millage are due largely to the refinancing of the Series 1995 bond issue. Prior to the refunding, the Series 1995 bonds had a true interest cost of 5.02%. The new issue has a true interest cost of2.05%, resulting in considerable interest cost savings for the county's taxpayers. Land acquisition expenses are budgeted in the Special Revenue Fund (Fund 125).

NOTE: The Solid Waste Disposal District and Enterprise budgets are presented in accordance with Generally Accepted Accounting Principles (GAAP). As a result, capital and principal debt service payments are not included and depreciation is reflected.

11

Solid Waste Disposal District (S.W.D.D.)

The total proposed S.W.D.D. budget is $10,570,508, an increase of$644,822 or 6.5%.

The recommended budget includes no additional positions. Several large capital projects budgeted in the current year will continue into the upcoming fiscal year. Design of improvements at the transfer stations has been completed, and construction should continue into next fiscal year. This project will enhance the safety, utility, and appearance of the facilities. The landfill gas recovery system budgeted in the current year is expected to be constructed and implemented by Spring of 2004.

As with the taxing fund budgets, personnel expenses are a major factor in the S.W.D.D. budget. Health insurance costs are increasing ($49,860) along with retirement rates ($19,680), and worker's compensation rates ($39,975).

With the area growth, the District revenues continue to improve. Based on the recommended expense level and the revenue growth, residential assessment rates will decrease $0.11 per Waste Generation Unit (W.G.U.), or 0.2% from the current year to $47.45 per W.G.U. Commercial rates will decrease $0.05 per W.G.U., or 0.2% to $32.53 per W.G.U. The readiness-to-use fee will decrease $0.62 per W.G.U. or 3.0% from the current year to a rate of$20.06 per W.G.U.

Special Revenue and Capital Project Funds

Assessment rates for all Street Lighting Districts, the Vero Lake Estates M.S.B.U., and the East Gifford Stormwater M.S.B.U. remain unchanged from the current fiscal year.

As illustrated in the Budget Comparison by Fund chart, the combination ofRoad Improvement Fees, Secondary Road Construction, Optional Sales Tax, and other capital programs results in a decrease of $85,165,111 in capital project expenses. Although correct from a budgeting standpoint, the amounts can be misleading in terms of the total all fund budget. The decrease in capital expenses is due primarily to the rollover of several large capital projects into the current year. Many roads projects, such as the 58

th Avenue

widening, Oslo Road improvements, and CR512 are budgeted in the current year as well as several stormwater projects. As a result, even though the total budget is decreasing by $72,546,827, operating expenses are actually increasing $12,618,284.

An additional Planning Assistant position is proposed in the State Housing Initiatives Partnership (SHTP) Program budget. Currently all closings for SHIP loans are conducted by staff from the County Attorney's office. The proposed position will perform such closings in the future, reducing workload for the County Attorney's office.

12

Enterprise Funds

Shooting Range

The total proposed Shooting Range budget is $356,061, an increase of $15,791. User fees from operation of the Shooting Range are projected to decrease by about $19,950. Staff is concerned about the level of revenues generated by the Shooting Range this year. This has been a setback in the attempt to make this facility self-sustaining. Staff hopes that revenues will improve once a sporting clays course is constructed at the facility. Transfers in from the General Fund and M.S.T.U. are increasing by $17,871 in each fund.

Golf Course

The recommended golf course budget is $3,203,605, an increase of$3,071 or 0.1 %.

A reduction of four (4) full-time positions is proposed for the next fiscal year. As a cost-saving measure, two full-time positions ( one Cart Attendant and one Ranger position) were reduced to temporary positions mid-year. A full-time Cart Mechanic position was reduced to part-time due to decreased maintenance needs.

The golf course is outsourcing custodial services next fiscal year at an estimated cost of $35,000 annually. This will result in the elimination of one full-time and one part-time Custodian. This outsourcing will result in an estimated $19,454 cost savings for the golf course.

Cost saving measures such as these, along with improved greens fee revenues offset the increases in personnel expenses. Therefore, no change in rates is proposed for the golf course.

Building

The proposed budget is $2,099,599, an increase of$398,278 or 23.4%.

Building activity continues at unprecedented levels within the county. Single-family home building permits are on pace to exceed 1,200 this year. This is an increase of about 43% from the 2000 calendar year, and is nearly double the activity in I 998. In order to keep pace with this activity, two Building Inspector positions were added during the current year. Two additional Building Inspectors, a Plans Examiner, and a Contractor Licensing Investigator are proposed for the upcoming fiscal year.

Increased permit fee revenues will fund the proposed increases. Therefore, no increase in fees is recommended.

Utilities

The Utility Services recommended budget is $26,946,960, an increase of $1,734,961 or 6.9%. A primary factor contributing to the $1,734,961 increase is the rise in depreciation, which accounts for 45.0% of the total. Next year depreciation is up $780,000 resulting from the continued system expansion and capital facilities recently completed.

13

Three (3) additional positions are recommended for the Utility Department. A Water Plant Trainee is

proposed in Water Production. This position will provide additional staffing needed for expansion of the

North County Water Facility from 3.5 million gallons per day (MGD) to 7.0 MGD. An additional Meter

Reader is proposed for Customer Services to cover the increased number of utility customers. The number of

meters on the utility system has been increasing at about 3% per year for the last three years, and an

additional position is needed to cover the meter routes adequately. An additional Lift Station Mechanic

position is recommended due to expansion of the utility wastewater collection system. An additional 47 lift

stations are scheduled to come on-line next year, bringing the total number oflift stations to 739. This is an

increase of36% since the last Lift Station Mechanic was added in fiscal year 1991/92.

Overall, total capital expense is down $303,887. With the continued increase in utility customers, the

projected use fee revenues are up approximately 8.4%. No increase in rates or fees is proposed.

Self Insurance Fund

The Self Insurance Fund recommended budget equals $3,164,933, an increase of$565, 763, or 21.8%.

Worker's compensation costs are the major factor impacting the Self Insurance Fund. The rates have

increased substantially over last year, and the total worker's compensation costs for the county are increasing

by over 40%. This year, the State Legislature addressed some of the growing worker's compensation

problems facing Florida employers. General liability and property & casualty insurance rates are rising as

well, due to lingering effects of the attacks on September 11th and other economic factors.

The preceding is intended to provide the Board with only a general overview of the most significant

changes in the proposed budget. A more detailed explanation will be provided during the workshop sessions.

14

Respectfully submitted,

4 -; ~?✓ les E. Chandler County Administrator

Supplemental Budget Message

BOARD OF COUNTY COMMISSIONERS 1840 25th Street, Vero Beach, Florida 32960-3365

Telephone: {7721 567-8000

November 7, 2003

Board of County Commissioners Indian River County 1840 25th Street Vero Beach, FL 32960

Dear Commissioners:

This letter updates the Budget Message with respect to budgetary changes occurring subsequent to the

July workshops and through the public hearings held in September. There were a number of changes

as follows.

Four changes occurred in the General Fund. The first of these changes was made to the County

Attorney's budget. The vacant Deputy County Attorney position was downgraded to an Assistant

County Attorney position, resulting in a General Fund budget decrease of $19,744. Secondly, the

County Commission voted to allocate Children's Services funding to fund child psychiatric services

through the Center for Emotional and Behavioral Health, increasing the General Fund budget by

$76,000. The third change involves the deletion of the Soil & Water District's Conservation

Technician and addition of the Conservation District Coordinator position. Resulting from this change

is a General Fund budget increase of $5,424. Lastly, the Indian River County Sheriff cut capital

expenditures from its proposed budget, leading to a General Fund budget decrease of $24,400. These

four changes resulted in a $37,280 net increase in the 2003/2004 General Fund budget from

$65,584,334 to $65,612,614. General Fund Millage increased from 3.8331 to 3.8377 or 0.1 %.

The law enforcement component of the Indian River County Sheriffs budget is funded 60% by the

M.S.T.U. fund. Since the capital that the Sheriff cut in the General Fund budget was law enforcement

related, 60% of this reduction should be applied to the M.S.T.U. fund. Applying this change results in

a $14,640 decrease in the 2003/2004 M.S.T.U. fund budget from $23,686,231 to $23,671,591.

M.S.T.U. fund millage decreased from 1.6831 to 1.6804 or 0.2%.

Keep Indian River Beautiful (K.I.R.B.) is an organization that receives funding from the Indian River

County Solid Waste Disposal District for educational and promotional support for litter abatement,

recycling, beautification, and other environmental programs. The County Commission voted to keep

funding for K.I.R.B. in the 2003/2004 budget year. This $30,600 increase was funded by a decrease in

cash forward. Therefore, there is no change in the total budget for S.W.D.D.

15

A number of charts illustrating various information on the final approved fiscal year 2003/2004 budget

have been provided for your reference. The first table shows the changes to the budget discussed

above. Also provided is a chart summarizing the County's millage rates. Total net revisions increased

the Indian River County operating budget by $22,640 from the original submittal. The approved

2003/2004 budget of $220,290,402 is a decrease of $72,524,187 or 24.8% from the prior year.

Aggregate millage equals 6.5336, an increase of 8.33% above the rolled back rate of 6.0314 and below

the prior year aggregate by 0.8%.

Respectfully submitted,

James E. Chandler County Administrator

16

Summary of Budget Revisions during Workshops and Hearings

Fund/ Fund/Department Presented@ Changes in Approved

Dept.# Description Adjustment Explanation Workshops Budget Budget

Total County Funds Total presented at $220,267,762 Workshops

General Fund Total presented at $65,584,334 Workshops

Change Deputy County 001-102 County Attorney Attorney to Assistant ($19,744)

County Attorney

Conservation Tech. to 001-118 Soil & Water Dist. Conservation Dist. $5,424

Coordinator

001-128 Children's Services Fund CEBH child $76,000 psychiatric services

001-600 Sheriff Sheriff cut capital ($24,400)

General Fund Total Approved Budget $37,280 $65,621,614 after Hearings

M.S.T.U. Fund Total presented at $23,686,231 Workshops

004-199 Transfers Out Sheriff cut Law ($14,640) Enforcement Capital

M.S.T.U. Fund Total Approved Budget ($14,640) $23,671,591 after Hearings

S.W.D.D Total presented at $10,570,508 Workshops

411-209 Refuse-K.LR.B. Provide funding for $30,600 K.I.R.B.

411-217 Landfill Reduce Cash Fwd. to ($30,600) fund K.LR.B.

S.W.D.D. Total Approved Budget $0 $10,570,508 after Hearings

Final Total - Total Approved Budget $22,640 $220,290,402 County Funds After Hearings

17

Ad Valorem Tax Millage Changes

Proposed Millage Final Approved Increase/ Percentage Fund Description (nJ Workshops Millage (Decrease) Inc./ (Dec.)

Aggregate Millage 6.5304 6.5336 0.0032 0.05%

General Fund 3.8331 3.8377 0.0046 0.12%

Municipal Service 1.6831 1.6804 (0.0027) (0.16%) Taxing Unit

Emergency Services District 2.1871 2.1871 0.0000 0.00%

Land Acquisition Bond (I) 0.2344 0.2344 0.0000 0.00%

(]) Not included in Aggregate Millage calculation.

Ad Valorem Tax Millage Compared to Rolled Back

Final Millage Rolled Back Increase/ Percentage

Fund Description Rate Rate (Decrease) Inc./ (Dec.)


General Fund 3.8377 3.5457 0.2920 8.24%

Municipal Service 1.6804 1.4658 0.2146 14.64% Taxing Unit


Land Acquisition Bond (Zl 0.2344 NIA NIA NIA

(2) Voted Debt is not subject to rolled back calculation.

18

Summary of Full Time Positious

FY 2001/2002 FY 2002/2003 FY 2003/2004 Change from Prior

Fund Descriotion Bud!!et Bud!!et Aooroved Bud!!et Year

General Fund - BCC Depts. 196 182 176 (6)

Clerk Of Circuit Court 91 96 96 0

Tax Collector 35 35 40 5

Property Appraiser 47 47 47 0

Sheriff 411 411 421 10

Supervisor Of Elections 10 10 II 1

Total General Fund 790 781 791 10

M.S.T.U. Fund 28 58 59 I

Transportation Fund 150 152 154 2

Emergency Services Dist. 223 224 224 0

Total Taxing Funds 1191 1215 1228 13

Housing Authority 2 2 2 0

Special Revenue Funds

Rental Assistance 4 4 4 0

Secondary Road Const. 3 3 3 0

Communications Center 1 1 1 0

IRCLHAP/SHIP Program 1 1 2 1

Metro. Planning Org. 2 2 3 I

Total Special Rev. Funds 11 11 13 2

Total SWDD 53 54 54 0

Enterprise Funds

Shooting Range 4 4 4 0

Golf Course 15 15 11 (4)

Building Department 21 23 29 6

Utilities Department 120 123 126 3

Total Enterprise Funds 160 165 170 5

Internal Service Funds

Vehicle Maintenance 11 II 11 0

Risk Management 3 3 3 0

Total Internal Svc. Funds 14 14 14 0

Total Full Time Positions 1431 1461 1481 20

19

2003/2004 Budget

Indian River County Community Profile

INDIAN RIVER COUNTY COMMUNITY PROFILE

General Description

2003/2004 Budget Overview

Indian River County was established on June 29, 1925 by an act of the Legislature, separating it from St. Lucie County. The County encompasses approximately 497 square miles of land and is located in the central region of Florida on the eastern coast. In relation to other areas, Indian River is approximately 135 miles north of Miami, 190 miles south of Jacksonville, and 135 miles east of St. Petersburg. Brevard County borders the County on the north, St. Lucie is located directly south, and Osceola and Okeechobee are found on the west boundary. Bordering the county on the east is the Atlantic Ocean. The City of Vero Beach is the seat of County government, as well as the largest municipality in the County. Other incorporated cities located within the County are Sebastian, Indian River Shores, Fellsmere, and the Town of Orchid in descending order of population. There are approximately 100 miles of waterfront land in the County, including 23 miles of Atlantic beaches.

Population

The 2000 Census placed the population of Indian River County at 112,947, an increase of 25.2% over the 1990 Census total of 90,208. Most of the population growth was attributable to new residents settling in the area. The estimated population for 2003 is 120,271, which represents a 1.8% increase over the prior year. As depicted in the graph below, the population of the county has more than quadrupled since 1960. It is anticipated that the current growth trends will continue in the future.

120,000

Indian River County Population 1960 to 2000

100,000 +-------------------~

80,000

60,000 +-----------,

40,000

20,000

0

@ ~

Source: University of Florida, Bureau of Economic and Business Research

20


Vero Beach, the largest city in the county and the county seat, had a 2000 Census population of 17,705 compared to the 1990 Census population of 17,350. In 2000, Indian River County ranked 33"' out of 67 counties in Florida in terms of total population, representing 0.7% of the state's residents. The table below displays the population of all municipalities in the County and the unincorporated areas.

Population by Municipality

Municipality 1970 1980 1990 2000

Fellsmere 813 1,161 2,179 3,813

Indian River Shores 76 1,254 2,278 3,448

Orchid 8 19 10 140

Sebastian 825 2,831 10,248 16,181

Vero Beach 11,908 16,176 17,350 17,705

Total Incorporated Area 15,600 23,421 34,055 43,287

Total Unincorporated Area 20,392 36,475 56,153 69,660

Countywide Total 35,992 59,896 90,208 112,947

Source: U.S. Bureau of the Census. Tabulated by the Flonda Legislative CoillIIllttee on Intergovernmental Relatrnns.

While the population of the county has been steadily increasing, so has the median age of the residents living here. This change is due to several factors. Nationally, average ages have risen due to the increasing age of the baby boomer generation, as well as the increase in life expectancy for all Americans. In addition, Florida continues to be a popular destination for retirees. Persons age 15-44 make up the largest percentage of residents in the county. The table below illustrates the percentage of population in each age group since 1960.

Population by Age Group

Age Group 1960 1970 1980 1990 2000

14 & Under 30.4% 27.3% 18.1% 16.3% 15.7%

15-44 33.5% 33.4% 37.2% 34.8% 31.8%

45-64 21.1% 21.9% 24.4% 21.6% 23.3%

65+ 13.9% 17.4% 20.3% 27.3% 29.2%

Source: Umvers1ty of Flonda, Bureau of Econormc and Busmess Research.

21


Indian River County's estimated population increased 1.8% from 2002 to 2003. This trend is consistent with the rest of Florida and it is felt the population will continue to increase at about this rate for 2004. The chart below shows that population growth in Indian River County, while not as great in absolute numbers compared to other counties, has been at a rate that has maintained the county's percentage of total Florida population. Population changes may have an effect on some State revenue sharing formulas depending on growth rates in relation to other counties.

600,000 ·

500,000

:: 400,000 0

~ 300,000 [ ~ 200,000

100,000

0

1970 1980

..,..._ Indian River -II- Brevard

1990


Employment

· 4.0%

3.5%

3.0%

2.5%

-- 2.0%

1.5%

1.0%

- 0.5%

0.0%

2000

l!!!!!!l!!!!!l! St. Lucie

-+- St. Lucie

"' -0 ·.: = 0

~ 0 -~ -... .:S 0 = .... =-= ~ " <) ...

" ~

Retail trade and the service industries remain the largest sectors of employment in Indian River County. Other major sources of jobs are found in government and agriculture. Many new jobs have been created in the retail sector with the addition of a regional shopping mall, factory outlet mall, and several large department stores in the last few years. Still, employment in the county fluctuates seasonally with most unemployment occurring from July through October, the slower months in both the tourism and citrus picking seasons. Major employers in the county are shown below along with their approximate level of employment as of August 2003:

M" E I a.tor mnoversm n . I d ian Ri ver C ounty Establishment Industry/ Employed Establishment Industry/ Employed

- -- -

IRC School Board School Svstem 1,940 Gracewood Fruit Citrus 465 IR Memorial Hospital Health Care 1,451 Dodgertown Convention/ Sports 450 Indian River County County Govt. 1,372 Winn Dixie Retail Grocery 440 The New Piper Aircraft Mnfct. 1000 Legend Properties Develooer 426 Publix Supermarkets Retail Grocery 715 Indian River Estates Retirement/Care 413 City of Vero Beach City Government 681 Sebastian River Med. Health Care 370 Wal-Mart Retail Sales 672 IRC Exch. Packers Citrus 350 Hale Groves Citrus 500 Visiting Nurse Ass. Health Care 332 John's Island Residential Resort 475 Flight Safety Int. Flight Instruction 300

22


Indian River County's unemployment rate rose significantly last year following the national economy. The level of unemployment rose from 6.4% in 2000/01 to 7.3% in 2001/02. The average unemployment rate for fiscal year 2002/03 equals 7.9%. Higher unemployment levels have been experienced over the last two years in the aftermath of September 11th and the ensuing recession that began in 2001 as depicted in the graph below. Unemployment levels are expected to decline slightly as the 2003/04 fiscal year progresses.

14.0%

Unemployment Rates 1989 to 2003

12-0% +--------o,lllll'------"1.------------;;I-d--;;.c---cRicc.---;Cc;------:------

lO.O% ·+-----l-----------""'..---~2v-e_r_•_u_n_ty ____ _

1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003

!.....,_County --Ill-Florida -.11:-National j


Industry

Indian River County's economy is made up of agriculture (citrus and cattle), tourism, light manufacturing, wholesale and retail trade, and commercial fishing. During the 2001/2002 crop year, the county had 56,012 producing acres of citrus which yielded 19,126,000 boxes of oranges, grapefruit, and specialty fruit. This ranked the county 7° among all Florida counties in total citrus production and 2"' in grapefruit production. Part of the harvest is sold to the fresh fruit market. The rest is sent either to one of the county's 21 major packing houses, or to the local citrus juice processing plant. Improved pasture and rangelands cover approximately 86,000 acres countywide, and are primarily utilized for dairy farming and beef cattle production.

23

Indian River County Employment by Sector (1999)

Wholesale Trade

2.9%

Transportation,

Communications and Utilities

1.8%

Manufactming

7.3%

Retail Trade 24.8%

Finance, Insurance and Real Estate

4.8%

Services 32.1%


Construction 6.5%

Agriculture, Forestry

and Fishing 8.3%

Public Administration

11.4%


Several other industries can be found in the county as well. Some of these are: lumber and millwork plants, machine shops, welding shops, sheet metal fabricators, mattress ticking, construction, architectural ornamental ironworks, stone and marble products, asphalt production, pilot training facilities, television antennas, wholesale seafood, metal window and awning production, printing, and air handling systems. Many types of concrete production abound, including concrete blocks, ready mix concrete, and pre-cast concrete products. Also found within the county are electronic component manufacturing, plating and machine shop equipment, aircraft parts and supplies, factory built homes, local newspapers, radio and television stations, and temperature controls.

A large selection of financial services can also be found in Indian River County. Thirteen (13) banks and six (6) savings and loan associations have operations located here with about sixty (60) branches. Over 30 other financial service companies offer services ranging from financial planning to securities brokerages to residents within the county.

Tourism and Recreation

The Atlantic beaches and the excellent climate in the county provide the basis for a year-round tourism industry. There are numerous hotels and motels in the county as well as retail and service establishments geared toward the tourist trade. Forty-six miles of riverfront on the Indian River, in addition to the 23 miles of Atlantic coastline create an ideal setting for outdoor recreation. Residents and visitors have the opportunity to enjoy these resources at any of the forty-one county parks or the Sebastian Inlet State Park. Indian River County also has seven public and eleven private golf courses as a source of outdoor entertainment.

24


Each spring, the L.A. Dodgers return to the county to prepare for the next baseball season. Dodgertown has been the spring training site for the organization for over 50 years. The 340-acre complex is also home to the largest and most advanced baseball school in the world. A convention center on the premises is utilized throughout the year for business seminars, and the stadium remains active into the fall as the home of the minor league Vero Dodgers.

The Dodgertown facility is a very important component of tourism within the county. Estimates indicate that the Dodger presence impacts the local economy by nearly $30 million annually. In the summer of 2000, the Board of Commissioners signed a memorandum of understanding to purchase the facility and lease it back to the Dodgers for a minimum period of twenty (20) years. This will ensure the continued presence of this vital part of tourism in Indian River County.

Two local theaters produce several onstage performances throughout the year. The Center for the Arts recently completed a comprehensive expansion that greatly increased its capacity. The Center provides displays of artwork from nationally known as well as local artists. Art classes are also available to citizens of many skill levels.

In 1995, the Walt Disney Corporation developed its first resort separate from the Disney World theme park in the county. Current! y, this 71-acre resort offers a four story 115 room inn, and 60 beachfront cottages and villas. Dining, lounges, a swimming pool, and tennis are some of the features available at the resort.

Tourism has experienced a slight decline in 2002/2003. While tourist tax revenue is still

300,000

250,000

200,000

150,000

100,000

50,000

()

Tourist Tax Revenue

1-e--- 1999/00 -2000101 -+--2001/2002 -+--2002/2003 i

following seasonal trends, the 2002/2003 trend line is below previous years'. With the economy slowing in the past years this was expected. For the 2003/2004 fiscal year, we were conservative with our estimate and feel tourism should improve slightly as the national economy is forecasted rebound. Overall, the long-term forecast is for tourism to grow at a steady pace, bringing with it growing tourist tax revenue. This is important, as tourist tax is a major revenue source for Indian River County.

Indian River County levies a 4% tax on transient rental transactions. Total collections for FY 1999/00 to 2002/03 were $1,114,916, $1,358,094, $1,380,039, and $1,317,588 respectively. Tax receipts are used for tourist development, beach maintenance and debt service on Dodgertown. The chart above summarizes monthly receipts for the last five years. During the winter season, total monthly rentals peak, limited to a degree by total units available in the County. Since FY 2000/01, the Clerk of the Court has collected taxes locally. This has resulted in increased collection of unpaid tourist tax.

25

1,600

1,400

1,200

800

600

200

0

Housing Starts 1988 to 2001


1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001

! ......,_ Single Family Units Started _.,..... Multi-Family Units Started I


Construction

Housing starts in the County were higher than in prior years and statistics indicate building permits will remain at a similar level for this fiscal year. Relatively low interest rates and continued population increases should encourage solid long-term growth in construction activity. Single-family residential development continues to be strong in the southwest part of the county with projects like Citrus Springs, Arbor Trace, and Legend Lakes continuing to build. This has increased interest in constructing an approved 83,000 square foot shopping center, anchored by Publix, on the southeast comer of 43"' Avenue and Oslo Road. Several new residential projects such as Ansley Park, Majestic Oaks, and The Preserve, Phase II, are in the planning stages. The Palms, a 260 unit multi-family project is ready to start constmction as well.

Transportation

Florida East Coast Railway handles rail transportation in the county, while numerous freight truck lines also serve the county. Interstate 95, U.S. I, and State Road AJA provide for surface travel north and south. State Road 60 travels east and west, while the Florida Turnpike courses through the southwest comer of the county. The area is served by Greyhound Bus Lines for passenger and package service. Two airports within the county-the Vero Beach Municipal Airport and the Sebastian Municipal Airport--serve both charter and private aircraft. Scheduled airline service is available to county residents at the Melbourne International Airport (about a fifty minute drive north), Orlando International Airport, and Palm Beach International Airport ( each about an hour and a half drive).

Healthcare

The Indian River County Hospital District encompasses all but six square miles of the county, and operates a 347-bed facility in Vero Beach. Sebastian River Medical Center, a private for-profit acute care facility, serves the northern part of the county. There are presently over 270 physicians practicing at these hospitals and at numerous local medical offices.

26

Education


The School Board of Indian River County administers the public school system on a countywide basis. A fivemember board is elected to staggered four-year terms. Board members appoint a Superintendent of Schools to administer the District. The school system operates twelve elementary schools, three middle schools, the Freshman Learning Center, two high schools and various charter schools. There is one special education school for all grades. Enrollment for the 2003/2004 school year is about 14,904 students. The district employs about 1,060 administrative and teaching personnel, plus 880 non-instructional personnel. In addition to the public school system, there are several private and parochial schools. Indian River Community College offers general college courses and a wide variety of technical and vocational training. Students can earn associate degrees and some four-year degrees at this institution. The main campus is located in Fort Pierce, about 15 miles south of Vero Beach. IRCC also operates satellite campuses in Indian River, Okeechobee and Martin counties. The Mueller Center, located in Vero Beach, has a 40-acre campus, ten classrooms, and office facilities.

Year Population (1) Per Capita Construction Conun. Bank School

Income (3) Deposits (000's) Enrollment (2)

1990 90,208 25,574 184,543 978,697 11,516

1991 92,428 26,436 133,855 1,050,389 11,772

1992 94,091 27,342 121,059 1,227,968 11,985

1993 95,641 28,742 145,627 1,212,103 12,009

1994 97,415 29,939 202,217 1,237,817 13,085

1995 100,261 30,356 164,676 1,268,658 13,034

1996 102,211 31,951 240,383 1,422,161 13,692

1997 104,605 33,496 230,266 1,408,200 14,043

1998 106,675 34,852 270,411 1,534,116 14,300

1999 109,579 35,202 301,295 1,796,439 14,497

2000 112,947 35,623 399,652 1,830,751 14,223

2001 115,716 n/a 372,110 1,965,088 14,050

2002 118,149 n/a 433,775 2,088,356 15,660

2003 120,271 n/a n/a n/a 14,904

Source: (1) U.S. Census and Umv. ofFlonda Bureau ofEconom1c & Busmess Research. (2) Indian River County School Board (3) In thousands. Source: Building Departments - Indian River County, Town of Orchid, Town of Indian River Shores, and Sebastian.

Communications and Utilities

One daily newspaper is published in the county along with two weekly papers. There are five local radio stations and one low powered television station. Television reception is strong for all of the major network stations located in Palm Beach and Orlando. Cable TV is available from one cable provider located in the county as well as various cable service providers. BellSouth supplies local telephone service. The Vero Beach Electric System and Florida Power and Light furnish electricity.

27

INDIAN RIVER COUNTY GOVERNMENT


Indian River County is governed by a five member Board of County Commissioners (the "Commission"). Each member represents one of five districts, elected at large (Countywide) for staggered terms of four years. The Commission elects the Chairman and the Vice-Chairman. A County Administrator is appointed by the Board and is responsible for implementing the policies set forth by the Commission. The Administrator is charged with the fiscal control of the resources of the County as well. Shown below is a listing of the Commissioners by district and the expiration of their respective term:

District Commissioner Term Expires

District I Fran B. Adams November 2004

District II Arthur R. Neuberger November 2006

District ill Kenneth R. Macht - Chairman November 2004

District IV Thomas S. Lowther November 2006

District V Caroline D. Ginn - Vice-Chairman November 2004

The Commission apportions and levies County taxes and controls the expenditure of all County funds (see FINANCIAL ACCOUNTING STRUCTURE in next section). The County budget year begins on October 1 and closes on September 30 of the following year. Operating revenue is raised from ad valorem taxes, real and personal property taxes, and user fees with supplementation from state and federal sources. A further discussion of these sources can be found in the SUMMARY OF REVENUES section of this document. With these funds, the Commission operates a county road system, water and sewer system, solid waste disposal system, library system, public golf course, public shooting range and other recreational facilities. The County also possesses the power to establish, build, maintain, repair, protect and preserve these public facilities.

Indian River County, on a whole, has a number of taxing authorities that can set ad valorem millage rates for various purposes. These consist of county, school, municipality, water management and independent authorities. However, as used throughout this document, Indian River County shall refer to only those county responsibilities under the

BCC.

Other elected officials, Constitutional Officers, serving county-wide are a Property Appraiser, Tax Collector, Supervisor of Elections, Sheriff, and Clerk of the Circuit Court who also serves as the Clerk to the Board of County Commissioners.

The Constitutional Officers' budgets are included in the County's General Fund. Reimbursement of 60% of the Sheriffs Law Enforcement Division's budget is received through fund transfers in from the M.S.T.U. The Property Appraiser's and the Tax Collector's budgets must be approved by the Florida Department of Revenue and are included in various county funds including the General Fund, Municipal Services Taxing Fund, Emergency Services District Fund, Land Acquisition Fund, Solid Waste Disposal District Fund and street lighting district funds. Although the funding for all Constitutional Offices is part of the General Fund, the BCC does not have direct responsibility for their operations. Each office is run autonomously within legal guidelines.

28


The Clerk of the Circuit Court is responsible for maintaining the legal records of Indian River County and collecting all monies related to civil and criminal legal matters. In its other capacity as Clerk to the Board, this office is also required to keep the minutes of all Board of County Commission meetings and act as the accountant/ auditor for the Board through its Finance Department. It should be noted that the Budget Office, by contrast reports to the Board of Commissioners. This arrangement provides for better internal control in the financial matters of the County. The Finance Department concerns itself with accounting for transactions that have already occurred, and the Budget Office is involved with analyzing transactions for their future impact (and in acting upon them, such as debt fmancing, for example).

The Tax Collector is the County officer charged with the collection of ad valorem taxes levied by the County, along with the School Board, all special taxing districts, and all municipalities within the County.

The Property Appraiser is the County officer charged with determining the value of all property in the county, setting the assessment on all taxable property after taxes have been levied, and maintaining all records associated with this function.

The Sheriff's Department serves as the County government's chief law enforcement agency. The Sheriff is charged with several responsibilities including: performing as conservator of the peace in the County, executing all process of the various courts (and any other courts, processes, warrants and other papers directed to him), suppressing unlawful assemblies with a strong hand if necessary, and apprehending, without warrant, any person disturbing the peace and carrying said person to the proper judicial office for further proceedings according to law.

The Supervisor of Elections is the County officer responsible for overseeing all local elections. The Supervisor is the official custodian of the voter registration books as well as any statements or other information that must be filed in accordance with Chapter 106 of the Florida Statues

The chart below summarizes the BCC budget by governmental unit.

RESIDEN1S CF INDIAN RIVER

COUNTY

I I I I T I l

CLERK CF SUPERVISCR BOARD CF PROPERTY TAX

ORCUIT SHERlfF OF COUNTY APPRAISER COUECTOR

COURT EJECTIONS COMMISSICNERS

$2,718,097 $31,546,081 $1,035,300 $181,785,074 $2,455,350 $750,500

29

Board of County Commissioners Organization


The Board of County Commissioners, itself, has three areas of direct report - the County Attorney, the County Administrator and the BCC Executive Aide.

The County Administrator is charged with the responsibility of supervising and administering all departments under the B CC's purview, as seen on the organization chart on the following page. There are nine department directors who report to the County Administrator regarding various functions of the County. Details of each area's responsibilities and budgets are provided under the BUDGET DETAIL section ·of this book.

In addition to the BCC Departments and the Constitutional Officers, additional items included in the General Fund (and in the M.S.T.U. to a small extent) are expenditures associated with other State Agencies and non-profit organizations. For example, the County is responsible for funding the Medical Examiner, HRS State Health Department, and State mental health services. Additionally, the County funds certain costs associated with the judicial system, including Circuit and County Court witness fees, court reporting costs, a share of Public Defender and State Attorney expenses and some operational costs for the Judges. These are identified in separate divisions, for the most part, within the General Fund.

Non-profit agencies such as the County's designated Community Transportation Coordinator (currently, the Indian River County Council on Aging) and the Humane Society also receive funds from the County budget. These two are considered "quasi-nonprofit organizations" because they provide services the County would have to provide directly if these organizations did not exist. A summary listing of these expenditures and descriptions can be found at the end of the General Fund and M.S.T.U. detail budgets.

In other instances, personnel on County payroll report functionally to other State and Federal agencies, such as the Ag Extension and the Soil & Water Conservation divisions. These areas report administratively to the General Services Director.

In summary, the Indian River County budget is developed by the compilation of expense information from a complex departmental and program structure into a financial accounting structure consistent with GASB.

30


Indian River County BCC Departmental Organization

Residents of Indian River County

' I ' Clerk of Circuit

Sheriff Supervisor of Board of Property Tax

Court Elections County Appraiser Collector

Commissioners

I Finance Department

I County Attorney County Administrator I B.C.C. Executive Aide

H Assistant I County Administrator

-, Office of Management & Budget

~ Risk Management

-j Computer Services

I I I I I

I General

I Public Works Utility

I Emergency

I Community I Services Services Services Development

I Youth I I Leisure Services l I Human I I Recreation I Human

Guidance (Golf Course) Services Resources

H Libraries H Engineering I-' Wastewater - Emergency I-'

County

Treatment Management Planning

- Purchasing Roads & Water Fire Environmental

I- I-' - Planning/ Bridges Production Services I-

- Buildings & Code Enforcement Grounds

General & Advanced Life I-' Traffic L-J

Engineering - Support JRCLHAP/

- Mailroom/ (ALS or EMS) I- SHIP

Switchboard I-' Parks Program Division I-

Bio solids Radiological

7 Operations - Emergency Metropolitan Veterans

Services Fleet Preparedness I- Planning ~ Customer Management ~ Organization

-1 I Service Emergency Probation -

Secondary Base Grant Building '-<

-l Telecommunications I I- Road - Wastewater Division

Construction Collection Animal -

.~ Shooting Control

Water Range -

' Distribution 911 -' ' Soil & Water

Coordinator L_

' Conservation - Solid Waste

' Disposal District ' ' ' Housing ' Authority/ ,-' Rental Assist. ' ' ~ -I AG

Extension 31

Prior Year Accomplishments

FISCAL YEAR 2002/2003 ACCOMPLISHMENTS


Shown below is a listing of major accomplishments for the 2002/2003 fiscal year grouped by goal and department. This demonstrates what taxpayer dollars were used for in the prior year and sets a framework for the organization's goals for FY 2003/2004.

Public Safety: Protect and promote the general welfare of residents and visitors.

Emergency Services

• Completed Comprehensive Emergency Management Plan (CEMP) with state and local adoption. • Participation in the state's annual hurricane exercise. • Participation in the County Terrorism Exercise. • Continued public safety announcements on local television and radio. • Completed Local Mitigation Strategy requirements. • Continued public education efforts through televised tropical updates during hurricane season and public

appearances to promote hurricane preparedness. • Completed state mandated fire inspections of all public schools. • Trained all EMS personnel to the Awareness Level for Hazardous Materials and Weapons of Mass Destruction

detection and mitigation. • The EMS-Pro patient reporting system underwent a software upgrade to enhance the current version, including

the use of PDA' s in the field to capture patient information and signatures, thereby reducing the need for paper reports.

• Emergency Medical Dispatch (EMD) underwent major upgrades to bring EMD current with the American Heart Association CPR guidelines and added Automatic External Defibrillators (AED) to the guide cards to aid bystanders in the use of AED's over the phone when needed.

Public Works

• Installed traffic signals at: S.R. 60 and I-95 Northbound S.R. 60 and I-95 Southbound Fred Tuerk Drive and S.R. AJA Jaycee Park and S.R. AJA 12'h Street and 58th Avenue 4th Street and 58th Avenue 8th Street and 58th Avenue

• Installed flashing beacons at: C.R. 512 and Willow Street 45th Street and 66th A venue 65th Street and 58th Avenue 69th Street and 58th Avenue

• Modified traffic signal operation at: 17th Street and Indian River Boulevard (add 2nd southbound left-tum lane)

32

Public Works (Cont'd)

• Installed traffic cameras at: U.S. 1 at 12th

, 17 th, 21" and 37th Streets


S.R. 60 at 43'd Avenue, 20 th Avenue, Riverside Park and Indian River Boulevard/Barber Bridge

• Reactivated traffic signal at: 12th Street and Commerce Avenue (Vero Mall)

• Coordinated signalization improvements at: 58th Avenue (Oslo Road to 16th Street) with county widening project 21 st Street (U.S. 1 to Indian River Boulevard) with City of Vero Beach widening project 17th Street (U.S. 1 to S.R. AlA) with Florida Dept. of Transportation repaving project S.R. 60 ( 43'd Avenue to 20th Avenue) with Florida Dept. of Transportation repaving project U.S. 1 (Harrison Street to North County line) with Florida Dept. of Transportation repaving project

• Rebuilt traffic signals at: 17th Street and 6th Avenue 17th Street and Indian River Boulevard 17th Street and U.S.l 20th Place and 6th Avenue 21" Street and 6th Avenue 21st Street and Indian River Boulevard C.R. 510 and S.R. AlA

Quality of Life: Preserve and enhance the County's quality of life for residents and visitors.

Community Development

• Completed new IRC Local Housing Assistance Plan. • Prepared new Indian River County Local Housing Assistance Plan for fiscal year 2003/2004 - fiscal year

2005/2006. • Provided SHIP loans to 52 applicants in need of assistance as follows: 26 loans to very low income households,

22 loans to low income households, and 4 loans to moderate income households. • Prepared the 2003/2004 Unified Planning Work Program (UPWP). The UPWP must be completed in order for

the MPO to receive grant funds from the state. • Prepared the Transportation Improvement Program (TIP) for 2003/2004 to 2007/2008. The TIP identifies the

time frame, funding, and phase of every transit improvement project planned for the next five years. • Completed the 2002 Congestion Management System (CMS) analysis and report. • Executed a new MPO interlocal agreement to implement the 2000 MPO Apportionment Plan.

General Services

• Coordinated with Director of Library Services in negotiations with Indian River Community College towards establishment of a joint-use library at the Mueller Center of the College.

• Wrote a monthly veterans column for the Vero Beach Press Journal. • Veterans Services office performed numerous outreach visits to veterans and widows, who, because of physical or

mental handicaps, could not visit the local office, and assisted them in placing benefit claims with government agencies.

• Provided rental assistance services to an average of 259 new very low-income families.

33

Human Services


• Humau Services has connected to the Servicepoint Computer Information program that tracks programs available for clients, as well as services delivered to clients.

• Maintained a working relationship with the Indian River County Homeless Assistance Center and the Homeless Services Council. Facilitated the expansion of the 4th street homeless shelter.

• Completed the 2003 HUD graut application together with the Treasure Coast Homeless Services Council.

Public Works

• Completed sidewalk design and construction for: Indian River Drive from US #1 to Sebastian South city limits

• Completed construction of roadway improvements to: 34th Avenue SW and 35th Avenue SW from 13th Street SW to Oslo Road 63'd Avenue from 4th Street to 8th Street Roseland Road East of US #1 77th Street from 58th Avenue to 66th Avenue 5th Street SW from 58th Avenue to 43'd Avenue

• Completed Phase 2 of $12 million project - 58th Avenue construction of four-lane widening from 16th Street to Oslo Road, including six bridge replacements.

Recreation

• Opened and operated the North County Regional Park Aquatic Center and continued operation of the Gifford Aquatic Center.

• Added various new special event programs such as Santa Calling, Screen On the Green, Teen Dances, Super Kid Triathlon, Mommy and Son Luau.

• Reorganized the Summer Camp program. • Increased attendance at the athletic programs in Wabasso. • Opened an Adult Masters Swimming program. • Increased teams countrywide in Youth Basketball, Youth Mighty Mites Program and Youth Tot Time Tee

Program.

Youth Guidance

• Succeeded in sending all needy children that were referred to Youth Guidance to at least one week of summer camp, at no cost to parents.

• Raised money to purchase school clothes for over 300 needy children. • Received donations from the Realtors Association for school supply drive to provide over 300 children with

school supplies. • Signed a contract for partnership with RSVP Tutor's Council on Aging. • Signed a contract with Gifford Community Center for mentoring, share mentors and facilities and activities.

34


Conserve Natural Resources: Protect, conserve and enhance the County's natural resources.


• Acquired approximately 60lacres of environmentally significant land under the county environmental lands program in partnership with other public agencies.

• Facilitated obtainment of approximately $6.52 million in cost-share funds from the Florida Communities Trust for purchase of the Hallstrom Farmstead and Lost Tree Islands environmental land projects.

• Obtained approximately $2.5 million in grant award commitments from the Florida Communities Trust towards future acquisition of the Indian River Farms and Kroegel Homestead environmental land acquisition projects.

• Submitted a Florida Communities Trust grant application for approximately $88,000 in matchlng funds to acquire the "ORCA South Link" environmental land project.

• Coordinated with the St. Johns River Water Management District (SJRWMD) to plug nine abandoned artesian wells with $20,000 in matching funds from the SJRWMD.

General Services

• IRSWCD Board and NRCS have provided assistance to the Indian River County Citrus Best Management Practices (BMP) Committee in the continuing development of the now published and adopted BMP Manual for Indian River Citrus.

• The IRSWCD Board, in conjunction with the Board of County Commissioners, has contracted with the St. Johns River Water Management District (SJRWMD) and the FDACS for state cost-share programs, and have contracts with individual Indian River County land users to voluntarily install BMPs. Our office has provided technical and administrative assistance with these programs.

• Assisted Indian River County government and local citizens with the planning, design and management of over 57 excavated pond permits.

Public Works

• Worked with Environmental Planning, St. Johns River Water Management District and other agencies to direct off-site mitigation work to prioritized Conservation Areas. A total of 13 mitigation projects (75 acres) have been directed to Conservation Areas with successful treatment of exotics in heavily infested areas.

• Updated the County web site to include all County parks and conservation areas. • Continued assistance to Pelican Island Elementary School with activities for compliance with the Habitat

Conservation Plan and assisted the Eco-Troop with managing their land dedicated to the preservation and restoration of Florida Xeric scrub.

• Began design of seven small road-paving projects between the One-Mile Ridge and the Indian River Lagoon, which will reduce the transport of sediment from the unpaved roads into the Lagoon.

• Initiated water quality monitoring exercises within the IRFWCD (Indian River Farms Water Control District) to assess the actual pollutant loadings being transported to the Indian River Lagoon.

35

Utilities

• Applied for State and Federal awards for all Wastewater Treatment Facilities (WWTF). • Five operators became Industrial Pretreatment Program and Sampling Certified. • Began construction of larger diameter force main from North WWTF to Central WWTF.


• Installed chlorine residual analyzer at the West Regional WWTF for flow proportional control of the sodium hypochlorite feed system. This will provide long term reduced chemical costs.

• Installed algae control chlorine feed system to serve the West and Central WWTF clarifiers. • Oversaw the pilot testing of a sand removal unit for raw water at the South RO plant. • Completed Sebastian Phase 3B and Phase 3C area water expansion projects. Completed design and permitting

and began construction of the final Sebastian area (Phases 3D & 3E) water expansion project. • Completed water assessment project for Forest Lakes Subdivision. • Completed construction of the North County Reuse Main and Force Main along 58°' Ave. to CR-510 and along

CR 510 to CR 512.

Governmental Efficiency: Provide effective planning and implementation of services, policies, laws and regulations.

Board Of County Commissioners - Staff

• In cooperation with Computer Services, cameras were installed in Conference Room "A" and the Commission Chambers to enable Commissioners and staff to observe meetings via their personal computers, making more efficient nse of their time.


• Implemented portions of the Gifford Neighborhood Plan. • Completed the Roseland Neighborhood Plan. • Completed the Roseland Corridor Plan • Completed and implemented plans and a grant agreement for the Transportation Disadvantaged Program. • Completed new IRC Local Housing Assistance Plan • Completed initial and intermediate steps for special GIS mapping activities for small area plans, and the

commercial/industrial database guide. • Completed work on eight land development regulation (LDR) ordinances (all adopted).

Computer Services

• Added video and sound footage of the Commission meetings to the County Website. • Integrated a system to allow online access to the county's Building Permit system, primarily to allow for checking

of inspection results and to schedule inspections. • Added a database administrator position to give the department a better ability to maintain existing databases and

to aid in the creation of new ones.

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General Services


• Converted to a lower cost long distance provider for the County Administration Building to provide future savings.

• Coordinated with the Indian River County School Board and City of Vero Beach regarding enhancement of the Public Access TV channels.

• Coordinated and acted as the liaison on behalf of the County Administrator. with the Project Manager, relative to the expansion of lhe new proposed County Administration Building

• Coordinated with Project Manager in preparation of a Request for Qualifications for the necessary architectural and engineering design services for the proposed new County Administration Building; acquired appraisals and initiated negotiations for land acquisition of the needed additional tracts for expansion of the new building.

• Coordinated the recommendation and selection of the consultant services for the needs assessment and master plan for the new county jail expansion.

Human Resources

• Implemented new MUNIS Human Resources payroll software. • Conducted customer service training for managers and employees.

Management and Budget

• Received the Distinguished Budget Presentation Award from the Government Finance Officers Association for 2002/2003 Budget Document for the twelfth consecutive year.

• Increased fund balances, to meet the goal of 25% as stated in the County's fund balance policy, through effective management and efficient use of resources.

• Completed implementation of the new Enterprise Resource Planning (ERP) financial software system. This system provides a fully integrated package for financial reporting/record keeping, human resources management, payroll administration, budget preparation and control, purchasing, and utility billing operations.

Public Works

• Began construction for the Public Works/Fleet Management facility. • Began construction on the open air Agricultural Exhibit Building at County Fairgrounds. • Applied for grant funds for the design and construction of Oslo Boat Ramp. • Acquisition of State and Federal permits for beach renourishment along 2.5 miles of coastline. • Bidding and construction of $9.03 million beach renourishment project. • Design and permitting for Jungle Trail Shoreline Stabilization project. • Completion of three-year study of fish populations on artificial reefs. • Completion and submittal of final Habitat Conservation Plan and Environmental Assessment. • Completed East Indian River County Master Stormwater Management Plan (Master Plan). • Completed design and awarded construction contract for Tilting Weir Gates, new water control gates to be

located on the North, Main and South Relief Canals and the Lateral "C" Canal. • Applied for a $400,000 EPA/FDEP Section 319(h) Grant to construct a water hyacinth and algae turf scrubber

system to be located at the proposed Egret March Stormwater Park. • Implemented a stormwater quality-monitoring program for the Vero Lakes Stormwater Improvements Project,

Phase I. • Began construction of the East Gifford Stormwater Improvements Project. • Submitted and received approval for, the County's NPDES Permit Application, which provides a detailed five

year roadmap for Indian River County's compliance with the NPDES requirements for non-point stormwater pollution.

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Utilities

• Completed Regulatory compliance of both plants all year long. • Oversaw phase I, II, and ill of the SCAD A system upgrades. Project is ongoing. • Implemented security protocols & practices for gates and cameras at both WTPs. • Finalized the Resolution Agreement with FDEP for Brine Disposal.


• Completed a plant security system upgrade for the South County R.O. Water Treatment Facility. • Developed a water and sewer valve maintenance program utilizing Microsoft Access as a tracking system. • Provided utility locators and T.V. crews with GIS software containing water and sewer utility locations. • Implemerited new hours of 8:00 a.m. to 5:30 p.m. for customer convenience in the Vero Beach facility. • Cross-trained customer service representatives in all phases of Utilities Customer Service. • Continued professional training programs for all Customer Service personnel. • Aggressively sought delinquent financed assessments and capacity charges to improve collections. • Implemented in-house and off-site training programs so that Utility Service Workers could obtain water

distribution licenses at higher levels. • Began design process for new field operations facility. • Continued enhancement of improvement of line locating procedures, including digital photo technology for

archiving pictures. • Completed map locate system.

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2003/2004 Budget

County Goals

COUNTY GOALS

MISSION STATEMENT


To protect and promote the general welfare of our residents and visitors and preserve and enhance the quality of life in our community and its natural resources through effective planning and implementation of services, policies, laws, and regulations.

County Goals and Objectives

Presented below is a listing of Indian River County's organizational goals for FY 2003/2004. The Board of County Commissioners, County Administrator, and senior management staff have developed these goals. The Commission sets the overall policies of the organization, and the County Administrator works with senior management to implement these policies. Goals outlined here have been set by staff to meet the policies of the Commission, and will provide a framework for the operations of the County government.

Public Safety:

Goal: Protect and promote the general welfare of residents and visitors.

Objective: Ensure public health, safety and welfare of residents and visitors

Quality of Life:

Goal: Preserve and enhance the County's quality of life for residents and visitors.

Objective: Provide and encourage diverse recreational, educational and cultural opportunities.

Conserve Natural Resources:

Goal: Protect, conserve and enhance the County's natural resources.

Objective: Protect the environment through the acquisition and maintenance of environmentally sensitive lands and through the treatment of waste, stormwater management, and an integrated waste management program. Appropriately use and promote the use of the County's natural resources in a manner that maximizes their natural functions and values.

Governmental Efficiency:

Goal: Provide effective planning and implementation of services, policies, laws and regulations.

Objective: Provide planning and delivery of services through orderly growth management, setting levels of service standards and promoting and pursuing a positive economic development environment. Provide for the efficient use of facilities and personnel in implementing services, policies, laws and regulations.

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Key Goals for FY 2003/2004


Public Safety: Protect and promote the general welfare of residents and visitors.

Develop, Coordinate, and Promote Comprehensive Emergency Plans for Pre- and Post-Disaster Events.

The Department of Emergency Services has initiated the development of a Continuity of Operations Plan (COOP) for the county. This plan is being developed in order to ensure continuity of operations of the organization in the event of an emergency or natural disaster. The plan identifies alternate resources that may be utilized in the event that the organizations primary resources are damaged or unavailable during and in the aftermath of an emergency. This will help the county provide vital services to its residents during such an event. The department will also continue public education efforts to the community for disaster preparedness, and continue development of appropriate terrorism plans.

Provide Comprehensive Fire, Rescue, and Emergency Medical Services to Residents and Property.

Construction of a new Fire/EMS Station 5 will begin this year with a location to provide better coverage for area residents. This station will provide frre protection services and advance life support services. Also an Insurance Services Office (ISO) public protection study will be performed to serve as a guide in determining the best locations for future stations. The capital improvements program includes funding for two additional Fire/EMS stations in the next five-year period, and these facilities need to be located properly to provide maximum protection for residents and property within the county.

Quality of Life: Preserve and enhance the County's quality of life for residents and visitors.

Provide Enhanced Recreational Opportunities for County Residents and Visitors.

The Recreation department will continue to promote countywide recreation by offering activities for residents of all ages. This year will be the frrst full year of operations for the North County Aquatics Center (NCAC). Popularity with the pool is continually growing and we anticipate more residents will attend as well as out of county visitors. The county has won a bid to host the annual Florida High School Athletic Association (FHSAA) Swimming and Diving State Finals at the NCAC for two years starting this fiscal year. The Swimming and Diving Finals are the premier event in high school swimming in the state of Florida. Hosting this event will promote the NCAC statewide, and will establish the pool as a leading competition and practice facility.

Provide Access for All Residents and Visitors to the Recorded Wisdom, Experiences, and Ideas of Others.

The Main Lihrary and North County Library staff will publicize library resources, services, and programs through brochures, the media, speaking engagements and the library website to educate the public about the resources available to them at their local library. Negotiations are underway with Indian River Community College to develop agreements for a joint-use library for both Indian River County and the college.

Conserve Natural Resources: Protect, conserve and enhance the County's natural resources.

Design and Implement the Comprehensive Storm Water Management Plan.

Public Works, Utilities and Community Development are currently proceeding with the design and construction of stormwater projects in the Vero Lake Estates, East Gifford and East Roseland areas. Local funds will be used to

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match several State grants awarded for these stormwater projects. The East Gifford Stormwater Watershed M.S.B.U. was created to account for local non-ad valorem assessments collected as a local match to receive a state grant for a comprehensive storm water improvement project for this area. Implementation of the Storm Water Master Plan will reduce the amount of freshwater runoff and chemicals (fertilizers, pesticides, herbicides) entering the Indian River Lagoon.

Design and Implement the Beach Preservation Plan.

The Board of Commissioners approved the Comprehensive Beach Preservation Plan (BPP) in 1999. Several areas of County beaches have been listed as critically eroded. The Beach Preservation Plan provides for renourishment of these portions. State grants, Local Option Sales Taxes, and Tourist Development Taxes make up the necessary funding for this project. During last fiscal year the county completed a renourishment of the Ambersand Beach area (Sectors 1 & 2). This is the first renourishment project completed in the county under the BPP. This year, Public Works will continue working on the design and construction of a 5.2-acre offshore reefat a cost of $3 million to serve as mitigation for the Ambersand Beach renourishment project. Staff will work on the design and engineering for the renourishment of the South Beach area (Sector 7) this year with construction scheduled for fiscal year 2004/05. The South Beach area experiences significant erosion and has a critical need for renourishment and storm protection.

Governmental Efficiency: Provide effective planning and implementation of services, policies, laws and regulations.

Provide a more Efficient and Effective Building Department.

Record breaking levels of bnilding activity has prompted the need for improved responsiveness in our Building Department. For 2003/2004, the County Building Department will expand its on-line permitting and scheduling services. The department will implement enhanced technologies to increase productivity of inspectors. These technologies include the use of wireless communications for transmitting inspection reports from the field. This will result in significant time savings for field workers by eliminating the need to return to the Administration Building to complete this paperwork. Also, additional positions have been funded in the approved budget to manage the increased demand while providing an optimum level of service.

Outsourcing of Custodial Services at Administration Building and Golf Course.

Custodial services at the County Administration Building and the Sandridge Golf Course have been provided inhouse while this function has been outsourced at other facilities. It was determined that these services could be provided at a similar level by an outside vendor at a significant cost savings to the county. This cost savings would then be passed on to the taxpayer. As a result of the outsourcing, the three full-time custodial positions that served the administration building were eliminated from the Buildings & Grounds budget for the 2003/2004 fiscal year. Another full-time custodial position and a part-time custodial position were deleted form the Golf Course budget.

Outsourcing of Probation Activities.

Comprehensive Offender Rehabilitation & Education (C.O.R.E.), a non-profit organization, will provide probation functions for the 2003/2004 fiscal year at no cost to the County. This will result in a decrease of five full-time positions and ultimately a significant decrease in expenses in present and future years, which are passed along to the taxpayers of Indian River County. Other County departments will absorb these employees or they will retire.

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Matrix of Primary County Goals by Department


The table below indicates which departments are responsible for the implementation of FY 2003/2004 key goals. Refer to the Budget Details section of this document for each department's specific activities planned for FY 2003/2004 in support of these goals.

Department/ Division Department/ Division

Clerk of Circuit Court X Public Works (cont'd.)

Sheriff X Fleet Management X

Supervisor - Elections X Recreation X

Property Appraiser X Community Development X

Tax Collector X County Planning X

B.C.C. X Enviromnental Planning X X

County Attorney X IRCLHAP / SHIP X X

County Administrator X Metro. Planning Org. X

General Services Building Division X

Public Libraries X Utility Services X

Law Library X X Water X X

Purchasing X Wastewater X X

Building & Grounds X Sludge Facility X X

Mailroom X S.W.D.D. X X

Veterans Services X X Emergency Management X X

Probation X Fire Services X

Telecommunications X X ALS X X

Ag Extension X Radiological Emergency X

Soil & Water X EM Base Grant X

Housing Authority X X Animal Control X

Rental Assistance X 91 1 Coordinator X X

Shooting Range X Human Resources X

Golf Course X Budget Office X

Public Works X X X X Risk Management X

Engineering X Computer Services X

Roads & Bridges X Human Services X

Traffic X X Youth Guidance X X

Parks Division X

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County Policy

FINANCIAL POLICIES


Indian River County's financial policies set forth the basic framework for the overall fiscal management of the County. These policies assist the decision making process of the Board of County Commissioners and the administration by providing guidelines for evaluating both current activities and proposals for future programs.

Objectives of Financial Policies

The objectives of Indian River County's financial policies are listed below:

• Provide clear direction to County staff in managing the County's fmances, developing and adopting a budget, and ensuring the efficient and effective delivery of services.

• Increase bond ratings by Standard & Poor' s and Moody's Investment Service for Indian River County debtto the highest rating possible.

• Provide careful fiscal planning and healthy long-term fmancial management of all County resources and activities.

• Comply with all statutory requirements of the State of Florida, County ordinances, and the standards set by the Government Finance Officers Association for budget development and financial management.

Budgeting Process - Summary of Statutory Requirements

Indian River County has an important responsibility to its citizens to correctly account for public funds, to manage County finances wisely, and to plan for adequate funding of services desired by the public. Chapters 129 and 200 of the Florida Statutes establish legal procedures for Counties to follow when determining their individual budgets, as well as the annual tax, or millage, that ultimately results from those budgets. The County incorporates these statutory provisions (as well as those General Accepted Accounting Principles specific to state and local governments) into all financial policies set forth by the County.

Chapter 129 of the Florida Statutes, titled "County Annual Budget" requires all Counties to establish "an annual budget for such funds as may be required by law or by sound financial practice and generally accepted accounting principles. The budget shall control the levy of taxes and the expenditure of money for all county purposes during the ensuing fiscal year." Indian River County naturally observes this requirement, and, as a matter of policy and of law, also follows and incorporates other subsections of this chapter, including such key principles as:

1. Chapter 129.01 (2)(b ): "The budget shall be balanced ... the total of the estimated receipts including balances brought forward, shall equal the total of the appropriations and reserves."

2. Chapter 129.01 (2)(b): The budget. .. "shall conform to the uniform classification ofaccounts prescribed by the appropriate state agency."

3. Chapter 129.01(2)( c)(l): "A reserve for contingencies may be provided in a sum notto exceed IO percent of the total of the budget." The reserve creates a pool of unallocated funds that may be needed for expenses not foreseen or contemplated when the original budget was created, such as storm emergencies.

4. Chapter 129.01(2)( c)(2): "A reserve for cash balance to be carried over may be provided for the purpose of paying expenses from October I st of the ensuing fiscal year until the time when the revenues for that year are expected to be available." A cash balance reserve essentially pays expenses for a County until revenues from advalorem (property) taxes are levied and collected.

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5. The Chapter 129.02 requirement that each budget "conform to ... specific directions and requirements" are an important part of Indian River County's policies with respect to its budgetary presentation. Specific financial guidelines are laid out in this section for the General Fund, the County Transportation Fund, the fine and forfeiture fund, and any capital outlay reserve and capital budget funds, as well as special district funds and bond interest and sinking fund budgets.

6. Using specific procedural guidelines, as established in Chapter 129.06(2), the County Commissioners may amend the current year budget:

a. for unanticipated receipts related to a particular fund b. for appropriations of expenditures within a particular fund c. for appropriations from the reserves of a particular fund d. for transfers between funds

Chapter 200, titled, "Detennination of Millage" defines how Florida counties must proceed with respect to raising operating monies through taxation of real, personal and intangible property, both before and after the final budget is established. The responsibilities of the Property Appraiser, the Tax Collector and the Board of County Commissioners with respect to this duty are detailed here. In addition, this chapter places special emphasis upon the legal requirement that the proposed millage rates be advertised (and how, when, and where they are to be advertised) to the general public well in advance of their finalization, in order to allow the public ample opportunity to respond to them through public hearings. It is the policy of Indian River County to follow these procedures in order to comply with Florida law.

Basis of Budgetary Accounting

In keeping with Chapter 129.06(1)(a) of the Florida Statutes, Indian River County adopts budgets for all governmental funds on a modified accrual basis. Under this method, revenues are recognized when they become both "measurable" and "available" to finance expenditures of the current period. Expenditures are recognized when the liability is incurred in most cases (See the GLOSSARY for a more detailed explanation). All budgets are prepared and implemented in accordance with GASE Statement 34.

The budgets for Proprietary Funds are adopted on an accrual basis. In accrual-basis accounting, income is realized in the accounting period in which it is earned, regardless of when the cash from these revenues is received. Expenses are recorded as they are owed, instead of when they are paid. In these funds, depreciation expense is budgeted and expenditures for capital outlays are not included in budget totals.

Fund balance allocations (residual unappropriated liquid assets resulting from the prior year's operations) are budgeted as revenue under the title "Cash Forward Revenues" on a budgetary basis, but are eliminated on a Generally Accepted Accounting Principles (GAAP) basis for final reporting. Cash Forward Expense is budgeted for the purpose of carrying funds into the next year. Similarly, this expense is eliminated for the GAAP basis of final reporting.

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Capital Budgeting-the Capital Improvement Plan


Chapter 163 of the Florida Statutes addresses the 'power aud responsibility' of the 'several incorporated municipalities and counties' to "plan for their future development and growth" in a way that protects "human, environmental, social and economic resources; aud to maintain, through orderly growth and development, the character and stability of present aud future land use aud development in this state." With that in mind, counties are required to create aud maintain comprehensive plans following the reporting criteria outlined in Chapter 163.

One component of the comprehensive plan is a "capital improvements element designed to consider the need for, and location of, public facilities in order to encourage the efficient utilization of such facilities." (F.S.163.3177 (3)(a)) To comply with this section of the Florida Statutes, Indian River County maintains a Capital Improvements Plan (CIP), covering a five-year period. The plau is updated annually, aud the County Budget Officer determines the amount of funds available for improvements. Please see the CAPITAL IMPROVEMENTS PLAN section of this book for a detailed explanation of the CIP policies.

Revenue Policies

• Indian River County will attempt to maintain a diversified aud stable revenue stream to provide protection against short-term fluctuations in auy one revenue source.

• The County will attempt to obtain additional major revenue sources as a way of insuring a balanced budget.

• The County will follow au aggressive policy of collecting revenues.

• The County will review fees/charges for services annually to ensure that rate structures allow charges to grow enough to cover the increasing costs of providing the service.

• The County will consider market rates aud charges levied by other public and private orgauizations for similar services when establishing tax rates, fees, and charges.

• The County will budget only 95% of all auticipated operating revenues pursuant to Florida Statute 129.04 (Cash forward revenues and fund transfers in must be budgeted at 100% ).

• The County utilizes the Local Government Financial Information Haudbook issued by the State of Florida to determine estimates for state revenues (i.e., Optional sales tax, state revenue sharing, County gas taxes).

• The County will adhere to the Florida Statutes in determining how state revenues may be spent.

• The County will budget revenues taking into consideration the local economy, chauging priorities, aud the receipt of unbudgeted revenues. Staff will also maintain reasonable estimates to avoid a revenue shortfall.

• The County will orgauize the budget so that revenues are related to expenditures whenever possible.

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Operating Policies


• The County will attempt to maintain its present service level for all priority and essential services. No new services will be added without appropriate trade-offs.

• The County will maintain a budgetary control system to ensure adherence to the budget, and will prepare regular reports comparing actual revenues and expenditures to budgeted amounts.

• The County will integrate performance measurement and productivity indicators with the budget, which will be used to evaluate any departmental requests for increased funding within a particular year.

• The Building Division, Golf Course, Solid Waste Disposal District, and Utilities will be self-supporting.

• The County will operate in a financially responsible manner and spend within its resources at all times.

• The operating and capital budgets should be determined concurrently. Proper balance between current and longterm requirements shall be maintained.

• The County will continue to work with the state legislature to insure that programs impacting County govermnent are designed to provide appropriate resources to fund service requirements.

• The use of new technologies and practices that increase productivity and lower costs is strongly encouraged.

• The County will adhere to its 'Outside Agency Funding Policy" with respect to five 'classes' of community agencies: nonprofits, Children's Services, Tourist Development, Quasi-nonprofit and State. This policy details the application process, supporting documentation (i.e. tax returns, proof of nonprofit status, auditor's reports if necessary, etc.) and deadline criteria each class must meet in order to be considered for funding in a particular year. Upon successful and timely completion of all paperwork, the policy also outlines how funding levels will be determined for each class, as well as the agency's fiscal responsibilities upon any award it is granted.

Investment Policies

• Disbursement, collection, and deposit of all funds will be managed to ensure maximum cash availability.

• The County will strive to maximize the return on the investment portfolio. However, the primary objective will remain the preservation of capital in accordance with the County's ordinances and prudent investment practices.

• Jndian River County has a written investment policy as required under Florida Statutes Chapter 218.415. The investment policy, along with Florida Statute 218.415, set various restrictions on allowable investments for County funds. Surplus public funds are only to be invested in: obligations guaranteed by the United States government, and interest bearing time deposits or savings accounts in banks or savings and loans situated in Florida (provided such deposits are secured by collateral as may be described by law). Other investment opportunities allow for the purchase of various govermnent obligations, including the Federal Home Loan Mortgage Corporation and the Federal National Mortgage Association. Still, other investments may include the State of Florida Local Government Investment Trust, money market funds rated "AAAm" or "AAAm-g", and finally, repurchase agreements with a term of one year or less that are collateralized by direct U.S. government obligations (with limitations). Derivatives, reverse repurchase agreements, or similar forms of leverage are strictly prohibited. An investment Advisory Committee was formed to supervise the investment activities of the County. The committee meets each quarter and reviews current holdings and investment returns of the portfolio.

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Debt Policies


• The County will issue bonds only for capital improvements and general obligations. Long-term debt will not be used to fund operating activities.

• The County will issue notes for bond anticipation purposes only.

• The County will publish and distribute an official statement for each bond and rate issue.

• General obligation debt will not be used for enterprise activities. All such bonds will be supported by revenue from operations.

• The County will not issue long-term debt with maturity longer than the useful life of the project or item funded.

• The County will maintain a bond retirement fund reserve, which is equivalent to the amount of debt service due on tax supported general obligation bonds in the next fiscal year.

• The County will use voted general obligation debt to fund general purpose public improvements, which cannot be financed from current revenues or the unreserved portion of the non-voted debt capacity.

• Indian River County will use debt financing when appropriate. It will be judged appropriate only when noncontinuous capital improvements are desired and when it can be determined that future citizens will receive a benefit from said improvements.

• If Indian River County utilizes long-term debt financing, staff will ensure that the debt is soundly financed by following several guidelines. First, the cost/benefit ratio of the improvement must be positive. Revenue sources that will be used to pay the debt will be conservatively projected. Also, no improvement shall be financed over a time period greater than the useful life of said improvement.

• Every effort will be made to limit the amount of general obligation debt. All general obligation debt will be used only for public purposes.

• Where possible, the County will use special assessment, revenue, or other self-supporting bonds and avoid the use of general obligation debt.

• Indian River County will maintain solid relationships with bond rating agencies, and will keep them updated about its financial condition or any other relevant information.

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Reserve Policies

Reserve for Contingencies:

Indian River County will establish a reserve to pay for expenses caused by:


a. events that could not have been anticipated during the budget process and without funding would cause material deficiency to the County

b. shortfalls caused by revenue declines c. new, unfunded federal programs requiring immediate funding

Any department wishing to obtain additional funding from this reserve will be required to submit a detailed request substantiating the need for the funds, which shall include an explanation as to why the item couldo't wait until the next fiscal year budget. The request will then be reviewed by the Budget Office and the County Administrator's Office before placement on the agenda, with ultimate approval or denial voted on by the Board of County Commissioners.

Fund Balances:

The County will strive to maintain a fund balance equal to 25% of the annual budget in all of its taxing funds, which provides a 3-month cushion for operating expenses. The three-month reserve is necessary due to the timing of property tax levies in the State of Florida. Although the fiscal year begins in October, property tax monies are not typically received until mid to late December, which would require the County to operate in a deficit position for the first two months of the fiscal year without this reserve.

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FINANCIAL ACCOUNTING STRUCTURE


All operations of Indian River County are accounted for by the use of fund accounting. This system ensures the accountability of the County to its citizens, other governments, and creditors. Various funds are established to track transactions for different types of resources. Each fund is a separate entity with its own resources, liabilities, and residual balance. Departments within the County formed to carry out a specific function ( e.g. Recreation) are identified and accounted for within the system. Departmental functions may be funded from a number of established funds. Some homogeneous funds are consolidated for budget development and presentation. Funds with similar objectives, activities, and legal restrictions are placed in one of three groups for reporting purposes:

Types of Funds

Governmental Funds: These funds account for general governmental activities, such as law enforcement, which are largely supported by taxes and fees. They are reported using a "spending" or current financial flow measurement focus and a modified accrual basis of accounting. Governmental Funds include the following:

The General Fund and the Municipal Services Taxing Unit (M.S.T.U.) account for all resources not reported in other funds. Most countywide activities are accounted for here.

Special Revenue Funds account for resources received from special sources dedicated or restricted to specific uses (such as certain grants and assessments).

Debt Service Funds are utilized for reporting the accumulation of resources for, and the payments of principal, interest, and other costs associated with long-term debt.

Capital Projects Funds account for the accumulation and use of resources for the construction/ acquisition of buildings, land, infrastructure, and other capital facilities (i.e.; parks and road improvements).

Proprietary Funds: These funds account for those activities, which are provided by government on a basis consistent with private enterprise. They are reported using a cost of service, or flow of economic resource measurement focus and a full accrual basis of accounting. Proprietary Funds fall into two groups as shown below:

Enterprise Funds account for activities, such as water and sewer service, which are similar to those provided by a private enterprise. Operating costs of such funds are paid from user charges or other non-governmental revenue.

Internal Service Funds are used for operations the County provides in-house which would otherwise be purchased from commercial suppliers (like fleet management). Revenues for these funds come from charges paid by other departments using the services.

Fiduciary Funds: These funds account for assets belonging to others, such as performance bonds and escrows, which are under County control. Agency and expendable trust funds are accounted for like governmental funds. Non-expendable trusts are accounted for in the same manner as proprietary funds.

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Description of All Funds

Ad Valorem Taxing Funds


Ad Valorem Taxing Funds are used to account for all funds financed in part by the collection of ad valorem taxes. Some of the funds are for specific uses, such as providing fire services, while others support a wide range of activities.

001 · General Fund: The General Fund is the General operating fund of the County. It is used to account for all financial resources, except those required to be accounted for in another fund. The majority of funding is from ad valorem (property) taxes. The collection and disbursement of monies to the Constitutional officers (the Clerk of the Court, Sheriff, Tax Collector, Property Appraiser and Supervisor of Elections) is accounted for in this fund.

004 - M.S.T.U.: The Municipal Service Taxing Unit covers all those expenditures related to the unincorporated areas of the County. Its major sources of financing are ad valorem (property) taxes and franchise taxes.

111 • Transportation Fund: This fund accounts for expenditures incurred for the maintenance and repair of County roads. More than half the funding is supplied by transfers in from the General Fund and the M.S.T.U.; therefore, itis presented with the Ad V alorem Taxing Funds area. Most of the remaining financing is provided by the 5th and 6th cent gas tax.

114 - Emergency Service District: Accounts for the expenditures of providing fire protection, rescue, advanced life support, and other emergency services to property and persons within the County. The district became consolidated effective October 1, 1992. The majority of financing is provided by ad valorem taxes.

225 • Environmentally Sensitive Land Acquisition Bond Fund: Accounts for the accumulation of ad valorem taxes to pay the principal and interest on the Land Acquisition Bonds. These are General Obligation Voted Debt. A referendum authorizing the issuance of $26 million in bonds was passed in November 1992. On July 11, 1995, $15 million was issued. In November 2001, the remaining $11 million was issued.

Solid Waste Disposal District

411- Solid Waste Disposal District: Accounts for the revenues, expenses, assets and liabilities associated with the County landfill and recycling program. The Solid Waste Disposal District (S.W.D.D.) is a separate assessment district, accounted for as an enterprise fund, with its primary funding coming from non-ad valorem service assessments and user fees.

Indian River County Housing Authority

107 · Housing Authority: Accounts for lhe revenues, expenses, assets and liabilities associated with providing lowincome housing within Indian River County. Financing is provided by loans from the State of Florida, U.S. Department of Agriculture, and transfers from the County's General Fund.

Special Revenue Funds

Special Revenue Funds are used to account for the proceeds of specific revenue sources - other than major capital projects that are equally restricted to expenditures for specified purposes. The following are special revenue funds:

101 - Road Improvement Fees: Accounts for the receipt of traffic impact fees. Funds are used for the upgrading and construction of roads and bridges.

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102 - New Traffic Improvement Fees: to account for the receipt of traffic impact fees received under the revised traffic impact fee program and districts established in 1998. Funds are used for the upgrading and construction of roads and bridges.

106 - Court Facilities: Accounts for expenditures for improvements to court facilities. Financing is by additional fees collected by the court system.

108 - Section 8 Rental Assistance: Accounts for the provision of rental assistance for low-income housing. Financing is provided by a grant from the U.S. Department of Housing and Urban Development.

109 - Secondary Roads Construction: Accounts for the expenditures of road and bridge construction. Financing is provided by collections of the additional 6 cents in gas tax by the State of Florida, which are transmitted to the County on a monthly basis.

112 - Special Law Enforcement: Accounts for the expenditures associated with providing law enforcement equipment for the Sheriffs Department. Financing is provided by confiscation of monies and property in accordance with Section 932.704 of the Florida Statutes.

113 • Parks Development: Accounts for expenditures for improvements made to County parks. Financing is by the sale of unused surplus County Property.

117 - Tree Ordinance Fines: Accounts for fines assessed against individuals for illegal removal of protected trees. Funds are used for park improvements.

119 - Tourist Development Fund: Accounts for half of the proceeds from the levy of a local option Tourist Development Tax (3% enacted September 1, 1993). Funds are used to attract tourism trade and for the benefit of County residents.

120 - 911 Surcharge: Accounts for the receipt of the 911 surcharge on all telephone bills for customers within the County. Monies are used to pay the operating costs of the 911 Emergency Center.

121 - Drug Abuse: Accounts for the collection of fines on criminal drug cases and grant funding under the State Anti-Drug program. Monies are used for drug prevention and education programs.

123 - IRCLHAP/SHIP: Accounts for the Indian River County Local Housing Assistance Trust Fund pursuant to the State Housing Initiatives Partnership (SHIP) Program that provides the funding. Monies are used to assist in providing local affordable housing through such activities as impact fee, down payment and home rehabilitation lowor no-interest loans and grants to eligible applicants.

124 - Metropolitan Planning Organization: Accounts for the collection of pass-through Federal FUSec. 112 funding through a joint participation agreement between the FDOT and the Indian River County Metropolitan Planning Organization (MPO). The MPO is a legislative agency responsible for transportation planning in the urbanized area of Indian River County.

125 - Land Acquisition: Accounts for expenditures incurred in the purchase of environmentally sensitive land. Financing is provided by bond proceeds from the voted debt Environmentally Sensitive Land Acquisition Bonds.

126 - Multi-Jurisdiction Trust Fund: Accounts for project generated criminal income (P.G.I.) by the Multi-Agency Criminal Enforcement Unit (M.A.C.E.). Under the terms of the anti-drug grant, all revenue generated from property confiscated by the M.A.C.E. unit must be deposited in a separate fund. This money cannot be appropriated without permission from the State of Florida.

51


127 - Native Uplands Acquisition: Accounts for expenditures related to the acquisition of native habitat preserve areas and for the management of such lands. Funding is provided by developers of property who pay to mitigate native uplands destruction where native upland plant communities will be destroyed.

128 - Beach Restoration: Accounts for half of the proceeds from the levy of a Local Option Tourist Development Tax (3% enacted on September 1. 1993). Funds are used for beach restoration for the benefit of County residents.

133 • Florida Boating Improvement Program: Accounts for boat registration fees, which may be used for recreational channel marking, public launching facilities, and other boating-related activities.

134 - Library Bequests: Accounts for specified expenditures incurred by Indian River County Libraries. Funding is provided by donations made to the libraries.

135 - Disabled Access Programs: Accounts for the collection of fmes charged on parking tickets for illegally parking in handicapped assigned parking spots. Indian River County uses these funds to make County facilities ADA (Americans with Disabilities Act) compliant.

136 - Intergovernmental Grants: Accounts for miscellaneous grants received by Indian River County. Among these are grants from the Department of Hosing and Urban Development (HUD), the Department of Community Affairs (DCA), and the Department of Environmental Protection (DEP).

171 • East Gifford Stormwater Watershed M.S.B.U.: Accounts for expenditures of funds for stormwater improvements in East Gifford Storm water Watershed. Funds are provided by non-ad valorem taxes. These funds are required to receive a state grant for a stormwater improvement project for this area.

Street Lighting Districts: 181 - Gifford 182 - Laurelwood 183 - Rockridge 184 - Vero Highlands 186 - Porpoise Point 187 - Single Light Districts

188 - Laurel Court 189 - Tierra Linda 190 - Vero Shores 191 - lxora/Eastview 192 - Royal Poinciana 193 - Roseland

194 -Whispering Pines 19 5 - Moorings 196 - Walker's Glen 197 - Glendale Lakes 198 - Floralton Beach

The streetlight districts are non-ad valorem assessment projects. Non-ad valorem projects generate revenues by billing the controlling entities (in these cases it is usually the homeowners' associations) for the costs involved in installing, operating and maintaining streetlights within defined districts.

185 - Vero Lake Estates M.S.B.U.: Accounts for the expenditures of funds to improve roads and drainage and provide street lighting in the Vero Lakes Estates subdivision. Funds are provided by non-ad valorem assessments. Non-ad valorem projects generate revenues by billing the controlling entities (in this case, the homeowners in this development) for the costs involved in improving the roads and installing, operating and maintaining streetlights.

Other Debt Service Funds

Debt Service Funds are used to account for the accumulation of resources for, and the payment of, general long-term debt principal, interest, and related costs. The following funds are Debt Service Fnnds:

52


204 • Other Debt Service Funds: Accounts for the payment of principal aud interest ou various county bonds. Prior to FY 2001/2002, this fund accounted for the series 1992 Refunding and hnprovement Bonds. These bonds provided funds to finance the cost of construction and to reimburse the County for certain capital projects. The Series 1992 bonds and interest were payable solely from and collateralized by a first lien aud pledge of the County's half-cent sales tax aud related investment income. This issue was defeased on September 1, 2000. For FY 2002/2003, this fund accounts for debt service of the Series 2001 Spring Training Facility Revenue Bonds. These bonds were issued to fund acquisition and improvement of the Dodgertown Spring Training Facility. These payments are secured by halfceut sales lax, lhe fourth cent tourist tax aud state payments.

Capital Project Funds

These funds are used to account for financial resources designated for the acquisition or construction of major capital facilities except those fmauced by enterprise funds. The following are Capital Project Funds:

307 - Dodgertown Facility: In August 2001, the county acquired the Dodgertown Spring Training Facility from the Los Angeles Dodger orgauization. Part of the agreement provides for renovation and expausion of the facility at an estimated cost of $7,000,000. This capital project fund will account for the expenditures associated with this project.

308 - Capital Reserve Fund: This capital reserve account is part of a Capital Reserve Agreement between the County, the Dodgers, and First Union National Bank. First Union is the Capital Reserve Account Agent aud controls the disbursement of the $2,000,000 repair aud replacement reserve funded jointly by the County and the City of Vero Beach to assist in the maintenance ofDodgertown. At the option of the Dodgers, these funds held under the Reserve Agreement may be used to pay the costs of additional improvements not funded by the County. This fund accounts for these expenditures.

312 • Shooting Range Construction: In FY 1997 /98, Indian River County received a grant from the Florida Fish and Wildlife Conservation Commission to fund the construction of a County shooting range. The grant was awarded on a reimbursement basis. This fund is used to account for expenditures associated with the development of the gun range, along with revenues from the Florida Game aud Fresh Water Fish Commission Grant.

315 - Optional One Cent Sales Tax: Accounts for revenues generated by the local option one-cent sales tax. Monies are used for various capital projects. Thus far such projects included a new courthouse, health department building, fire station 11, recreation facilities, the expansion of jail facilities, library expansions, road projects and capital costs to establish au 800 MHZ communications system. Future projects include road right-of-way acquisition, park facilities, a new library, and bridge repair.

316 • Gifford Road Improvements: Accounts for the expenditures of road improvements in and around the town of Gifford. Financing is by the optional gas tax transferred from the Secondary Roads Construction Fund.

317 - Homeless Assistance Center: On February 6, 2001, the U.S. Department of Housing and Urban Development (HUD) notified the County of approval of a Family Options Transitional Housing Program Grant under the FY 2000 Supportive Housing Program. This graut is being utilized to make improvements at the Indian River Homeless Services Council transitional housing facility. This fund accounts for the revenue and expenditures associated with this grant.

325 - Old Fellsmere School: During fiscal year 2000/2001, Indian River County received a Historic Preservation Grant-in-Aid and a Harry T. aud Harriet Moore Grant for the rehabilitation and restoration activities at the Old Fellsmere School. These improvements include; replacement of windows and doors, installation ofupdated electrical, plumbing and HV AC systems, restoration of original floors and rehabilitation of the kitchen. This fund accounts for revenues and expenditures associated with these grants.

53

Enterprise Funds


Enterprise Funds are used to account for operations (a) that are financed and operated in a manner similar to private business enterprises - where the intent of the governing body is that the costs ( expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability or other purposes. The following are Enterprise Funds:

412 - Shooting Range: Accounts for the revenues, expenses, assets and liabilities associated with the County Shooting Range. Funding is provided by user fees and transfers from the General Fund and M.S.T.U. Fund.

418 - Golf Course: Accounts for the revenues, expenses, assets and liabilities associated with the County golf course - Sandridge Golf Club, which consists of two 18-hole golf courses and a driving range.

441- County Building Department: Accounts for the revenues, expenses, assets and liabilities associated with the building permit and inspection program.

471- Utilities System: Accounts for the revenues, expenses, assets and liabilities associated with the County water, wastewater and sludge operations systems.

472 - Utility Impact Fees: Accounts for the receipt of utility impact fees. Funds are used for the upgrading and construction of the County's water and wastewater systems.

473 - Utility Assessment Fund: Accounts for the receipt and expenditures ofutility assessments for expansion of the water and wastewater systems.


Internal Service Funds are accounted for in a manner similar to Enterprise Funds, except the goods and services are provided for County operations, rather than the general public.

501 - Fleet Management: Accounts for the expenses incurred to repair and maintain the County's vehicles and equipment. Revenues are generated by charging user departments for maintenance of their vehicles.

502 • Self Insurance: Accounts for the expenses incurred for worker's compensation claims, general and automobile liability and property damage. Revenues are generated by charges to the various funds and departments based on past experience and actuarial estimates.

504 - Health Insurance: Accounts for the expenditures incurred for the County's health insurance program claims. Revenues are generated by charges to the various funds and departments with personnel based on past claims experience and actuarial estimates.

54

Departmental, Function and Fund Summary


This table summarizes the relationship between Indian River County departments and the funds in the accounting and budgetary groupings previously described. In addition, the accounting functions used to summarize the operating expenditures for each department are listed. Therefore, reference to this table during review of this budget document could be helpful.

Department/ Division Function

~ " " "" " ,,l " -~ ;, " " ;,, M ;,

~ " " " ::i <.) Cl'.l ~

0 " ~ 'i ] " " -;;; -;;; ~ "" ""<.)

~

~ ·> " ·n ~ Cl'.l §

~~ !l " " ;:g M " .E "" " '" ~ Cl'.l'"'

Clerk of Circuit Court General Government X

Sheriff Public Safety X X

Supervisor - Elections General Government X

Property Appraiser General Government X X

Tax Collector General Government X X

B.C.C. General Government X

County Attorney General Government X

County Administrator General Government X

General Services General Government X

Public Libraries Culture/Recreation X

Law Library General Government X

Purchasing General Government X

Building & Grounds General Government X

Mailroom General Government X

Veterans Services Economic Enviro. X

Probation Public Safety X

Telecommunications Physical Environment X

Ag Extension Physical Environment X

Soil & Water Physical Environment X

Housing Authority Economic Enviro. X

Rental Assistance Human Services X

Shooting Range Culture/Recreation X

Leisure Services Culture/Recreation X

Public Works General Government X

Engineering Transportation X

Roads & Bridges Transportation X

Traffic Transportation X

Parks Division Culture/Recreation X

55

Departmental, Function and Fund Summary (Cont'd)


This table summarizes the relationship between Indian River County departments and the funds in the accounting and budgetary groupings previously described. In addition, the accounting functions used to summarize the operating expenditures for each department are listed. Therefore, reference to this table during review of this budget document could be helpful.

Department/ Division

~ " " " "' " -~ " ·~ " " >, il >

&; u " "' P<l ;:i " ~ ~

] 0 " " ·.: ,; ,; ~ p.. oil u

i ~ a-3 ·s: ~ ·- ~ c,j " il 1! "' s M 2l :;: ~ Ill c½ " p.. " Function - "' ~

Fleet Management Internal Services X

Secondary Rd. Construction Transportation X

Recreation Culture/Recreation X

Community Development General Government X

County Planning General Government X

Environ. Plan./Code Enf. Public Safety X

IRCLHAP / SHIP Human Services X

Metro. Planning Org. General Government X

Building Division Public Safety X

Utility Services Physical Enviromnent X

Water Physical Enviromnent X

Wastewater Physical Environment X

Sludge Facility Physical Environment X

S.W.D.D. Physical Environment X

Emergency Management Public Safety X

Fire Services Public Safety X

ALS Public Safety X

Radiological Emerg. Public Safety X

EM Base Grant Public Safety X

Animal Control Human Services X

911 Coordinator General Government X

Human Resources General Government X

Budget Office General Government X

Risk Management Internal Services X

Computer Services General Government X

Human Services Human Services X

Youth Guidance Public Safety X

56

Budget Process

BUDGET PROCESS


The formal budgeting process provides the primary mechanism by which key decisions are made regarding the levels and types of services to be provided, given the anticipated level of available resources. For Indian River County, this process begins in early April and ends in September with the legal adoption of the budget. County budget policies (see Financial Policies section of this document) and Florida Statues guide the budget process. An annual budget, including all such funds as required by law, shall be prepared, approved, and adopted for each fiscal year. The process for adopting the annual operating and capital budget is presented below:

Budget Planning Phase

The County maintains a Capital Improvements Program (CIP) as part of the Comprehensive Plan in order to plan for the future needs of capital facilities and infrastructure (See CIP section of this document). This plan covers a sevenyear period, and identifies major capital projects, as well as the means by which they will be financed. The first year of this plan is incorporated into the capital budget for the upcoming fiscal year. Indian River County adopts the annual capital budget along with the operating budget. As part of this planning process, the operating impact of capital projects must be considered and incorporated into the operating budget. The planning phase for the operating budget begins with the preparation of the budget instructions, examples, and training materials.

Budget Preparation

In early April, budget instructions are sent to all County departments. These instructions include direction from the Office of Management & Budget regarding service levels and expenditure limitations in accordance with the goals of the organization. The preparation phase provides department directors and division heads an opportunity to examine their current programs, propose changes in current services, and recommend revisions in organizations and methods. The Constitutional Officers submit, at various times, to the Board of Commissioners and to the State of Florida Department of Revenue, a proposed operating budget for the upcoming fiscal year. The State's Department of Revenue has final authority over the operating budgets of the Tax Collector and Property Appraiser. The operating budget includes proposed expenditures and the means of financing them as set forth in Chapter 129 of the Florida State Statutes. State agencies and non-profit organizations submit requests for funding to the County Administrator at various deadlines set forth in the budget calendar.

Budget Review

Once budget requests are received, the Office of Management & Budget reviews all capital and operating expenses. During May and June, the County Administrator meets with department directors to review the requests. Each department's requests are analyzed and evaluated for funding based on proposed service levels and available resources. On or before July 15 th

, the County Administrator presents a tentative budget to the Board of County Commissioners based on the long-term goals of the organization. This budget represents the County Administrator's recommended funding and service levels needed to meet these goals. Publicly advertised budget workshops are held in July, which give the Board of Commissioners the opportunity to review and provide input into the budget process. At these workshops, the Board of Commissioners may make various changes to the proposed budgets.

Budget Adoption

Office of Management & Budget staff revise the proposed budget based upon any changes arising from the public budget workshops. Once completed, proposed millage rates for each taxing authority are forwarded to the Tax Collector and Property Appraiser, in accordance with Florida Statutes. Typically during the month of August, the Property Appraiser mails out the notice of these proposed property tax rates (TRIM Notice) to all property owners

57


within the County. This notice, along with budget advertisements required by law to be published in a newspaper of general circulation in the County, provide notice of the proposed taxing rates to the public. During the month of September, the Board of Commissioners holds two public hearings in order to receive public input on the tentative budget. At the last public hearing, the Board enacts ordinances to legally adopt the budgets for all governmental and proprietary fund types. These legally adopted budgets set forth the anticipated revenues by source and appropriations by function at the recommended service levels. Budgets for the enterprise and internal service funds are adopted on a basis consistent with Generally Accepted Accounting Principles (GAAP).

Budget Implementation

The budget process does not end with legal adoption of the budget. Office of Management and Budget staff, along with County departments, monitors the budget throughout the fiscal year. An integrated financial software system provides budgetary control and various budgetary reports to aid in this process. Management is authorized to transfer budgeted funds between objects and departments as long as the total appropriations of a fund are not exceeded. The budget may be amended by resolution of the Board of Commissioners, pursuant to section 129.06, Florida Statutes, when: (a) appropriations from the reserve for contingencies are needed to increase appropriations for unforeseen expenditures, or (b) unanticipated revenues are received and must be appropriated to the appropriate expenditure account. Any unexpended appropriations lapse at the close of the fiscal year.

Budget Process Calendar for Fiscal Year 2003/2004

March 14 Budget instructions are distributed to non-profit agencies and tourist development agencies

April 3 Finance Department closes March general ledger

April 4 Budget instruction packets are distributed to Department Directors and Constitutional Officers

April 23 Non-profit and tourist development agencies submit budget requests to the Office of Management & Budget

May 1 County departments and Constitutional Officers submit budget requests to the Office of Management & Budget

May 14 - Jun. 20 County Administrator meets with Department Directors to review budget requests

May 14 Tourist Development Committee meets to adopt recommended funding levels for agencies

June 28 Receive "Certification of Taxable Value" from the Property Appraiser

July 11 County Administrator releases proposed budget to the Board of County Commissioners

July 16 - 17 Publicly scheduled Budget Workshops for Board of Commissioners to review proposed budget

July 25 Provide proposed millage rate to the Property Appraiser and Tax Collector

September 10 Public Hearing at 5:01 p.m. on Tentative budget and Proposed millage rates

September 13 Advertisement in newspaper for Final budget hearing and millage rates

September 17 Public hearing at 5:01 p.m. to adopt Final budget and millage rates

58

Budget Amendment/ Transfer Process

No

Budget Adjustments

Initiated for: 1) Receipt of revenue

2) Unforseen events

3) Budget line item over

budget

4) Other reason

' . Department prepares and

submits transfer request to

Budget Office.

Does total

fund

appropriation

change?

No

Does Budget

Office

approve

transfer?

Yes

Budget Office submits budget

amendment or line transfer

for entry in Financial

System.

End

Yes

Yes

Does Budget

Office

approve

transfer?

Yes

Budget Office submits

budget amendment

to Board of County

Commissioners for

Approval

Does BCC approve

Amendment?

59


No

No

2003/2004 Budget

Total Budget Summary

2003/2004 Budget Budget Summary

TOTAL BUDGET SUMMARY

INTRODUCTION

The budget for Indian River County has been prepared from each department's submission of proposed spending for current and new programs. The proposed amounts were entered into the appropriate funds, summarized and reviewed. Revenues to fund the proposed budget were estimated and the millage rates required to balance the individual budgets were determined. The proposed balanced budgets with required millages were submitted to the Board of County Commissioners. Budget workshops and hearings were held, allowing public input. At the end of the last public hearing the budget discussed in this document was adopted.

Presented in this section is a general overview of the Indian River County 2003/2004 operating and capital budgets. A summary of revenues and expenditures for the entire organization, as well as an explanation/analysis of these resources is included. Readers can also see how the budget will affect Indian River County tax rates.

Com arative Bud et Summar Actual Actual Budget (1) Budget (1) Increase % Increase

REVENUES 2000/2001 2001/2002 2002/2003 2003/2004 (Decrease) (Decrease)

Federal Sources $2,061,579 $4,517,717 $3,657,134 $1,563,147 ($2,093,987) (57.26%)

State Sources 14,941,225 16,445,725 28,589,393 17,613,825 (10,975,568) (38.39%)

Local Sources 73,954,973 59,774,979 39,768,518 36,170,535 (3,597,983) (9.05%)

Ad Valorem Taxes 52,148,969 56,856,771 62,490,105 69,172,816 6,682,711 10.69%

Non-Ad Valorem Assessments 6,676,067 6,813,706 7,033,171 7,368,033 334,862 4.76%

User Fees 32,621,131 38,123,575 38,879,280 42,770,630 3,891,350 10.01%

Sub-Total Operating Revenue 182,403,944 182,532,473 180,417,601 174,658,986 (5,758,615) (3.19%)

Interfund Transfers 21,142,487 20,335,350 20,152,655 21,889,980 1,737,325 8.62%

Cash Forward 0 0 92,244,333 23,741,436 (68,502,897) (74.26%)

Total Revenues $203,546,431 $202,867,823 $292,814,589 $220,290,402 ($72,524,187) (24.77%)

Actual Actual Budget Budget Increase % Increase

EXPENSES 2000/2001 2001/2002 2002/2003 2003/2004 (Decrease) (Decrease)

General Government $16,375,624 $22,654,168 $42,051,988 23,814,836 ($18,237,152) (43.37%)

Public Safety 44,670,545 48,528,247 52,033,162 56,102,894 4,069,732 7.82%

Physical Environment 32,241,182 33,615,744 55,661,258 39,937,168 (15,724,090) (28.25%)

Transportation 13,283,652 22,519,979 59,177,678 26,691,935 (32,485,743) (54.90%)

Economic Environment 426,103 491,276 530,334 558,338 28,004 5.28%

Human Services 5,746,385 5,832,442 7,073,632 6,331,438 (742,194) (10.49%)

Internal Services 10,634,914 12,436,423 12,635,432 15,087,957 2,452,525 19.41 %

Culture/Recreation 24,910,831 22,276,293 33,636,037 18,169,771 (15,466,266) (45.98%)

Court Related Costs 1,095,544 1,363,716 1,050,776 1,043,071 (7,705) (0.73%)


Contingencies 0 0 1,069,552 1,574,510 504,958 47.21%

Cash Forward 0 0 7,742,085 9,088,504 1,346,419 17.39%

Total Ex enses $170,527,267 $190,053,639 $292,814,589 $220,290,402 ($72,524,187) (24.77%)

(I) FY 2002/2003 and FY 2003/2004 budgeted operating revenue is shown at 95% of estimated amounts.

60

SUMMARY OF BUDGET CHANGES

Indian River County FY 2003/2004

Total FY 2002/2003 Budget

Decrease in scheduled Capital Projects and Land Acquistion Expense Increase in Operating Expense

Total FY 2003/2004 Budget

$292,814,589

(85,165,111) 12,640,924 1

$220,290.402


The total proposed budget is $220,290,402 a decrease of $72,524,187 or 24.77% from the prior year. Of the change in the total amount, $85,165,111 relates to reductions in funding required for capital projects and land acquisitions scheduled for next year. The total operating budget has increased $12,640,924 over 2002/03. The chart below compares the current and prior year budgets with the impact of the prior year capital requirements not included.

Budget Comparison FY 2002/2003 vs FY 2003/2004

w/o Impact of Prior Year Capital Requirements

60.0

50.0

40.0

"' " ~ 30.0 ~

20.0

10.0

0.0

li,Jl FY 2002/2003 :iJ-----------------,~ I<'Y 2003/2004

61

SUMMARY OF EXPENSES


The table below summarizes by expense account the adopted FY 2002/2003 budget. These classifications are required for all local governments statewide. It is the intent of the Florida Legislature that units of local government summarize their financial data in a functionally equivalent manner in order to facilitate comparison and analysis.

Total Expense by Expense Account Actual Actual Budget Budget Increase % Increase

Expense Account 2000/2001 2001/2002 2002/2003 2003/2004 (Decrease) (Decrease)

General Government $16,375,624 $22,654,168 $42,051,988 $23,814,836 ($18,237,152) (43.37%)

Public Safety 44,670,545 48,528,247 52,033,162 56,102,894 4,069,732 7.82%

Physical Environment 32,241,182 33,615,744 55,661,258 39,937,168 (15,724,090) (28.25%)

Transportation 13,283,652 22,519,979 59,177,678 26,691,935 (32,485,743) (54.90%)

Economic Environment 426,103 491,276 530,334 558,338 28,004 5.28%

Human Services 5,746,385 5,832,442 7,073,632 6,331,438 (742,194) (10.49%)

Internal Services 10,634,914 12,436,423 12,635,432 15,087,957 2,452,525 19.41 %

Culture/Recreation 24,910,831 22,276,293 33,636,037 18,169,771 (15,466,266) (45.98%)

Court Related Costs 1,095,544 1,363,716 1,050,776 1,043,071 (7,705) (0.73%)


Contingencies 0 0 1,069,552 1,574,510 504,958 47.21 %

Cash Forward 0 0 7,742,085 9,088,504 1,346,419 17.39%

Total Expenses $170,527,267 $190,053,639 $292,814,589 $220,290,402 ($72,524,187) (24.77%)

Cash Forward

Total Budget by Function Fiscal Year 2003/2004

Public Safety 25.5%

Physical Environment 18.1%

Transportation 12.1%

4.1% -------

Economic _,,,,-Environment

0.3%

Contingencies 0.7%

Interfund Transfers 9.9%

Court Related Costs 0.5%

Culture/Recreation 8.3%

Human Services 2.9%

Internal Services 6.8%

62

The chart at the left displays the portions of the IRC budget allocated to the various functions. The chart shows the largest amounts are allocated to: Public Safety is one of the most important responsibilities for most local governments. This is true for Indian River County. Public Safety accounts for about one quarter of the County's expenditures. More than half of the expenditures in this account are to fund the Sheriff's Department. Other expenditures here are for fire services, advanced life support, emergency management, building and code enforcement, and the 911 Communications Center. Transportation includes design and construction of local highways and drainage systems. Culture and Recreation encompasses parks, libraries, recreation programs, and leisure facilities. Physical Environment includes Utilities, the Solid Waste Disposal District, storm water management, and the land acquisition program. A more detailed explanation of these functions follows.

General Government


A major classification of services provided by Indian River County, general government includes the legislative and administrative branches of the government. Departments such as the Board of County Commissioners, County Administrator, Human Resources, and Purchasing fall into this category. Operations of all Constitutional Officers, except the Sheriff are found here. General government shows a total decrease of 43.37%, primarily due to a reduction in funding for capital projects of $18,172,002. The decrease in capital projects is a result of a large amouut of funding set aside for a new County Administration Building in the 2002/03 fiscal year. Additionally, several smaller building projects were budgeted last fiscal year, snch as land acquisition for the upcoming IRC Jail expansion and the replacement of the Sheriffs HV AC system. Personal services are up 6.92% due to health insurance increases, retirement contribution rate increases, and COLA and pay plan increases. Transfers to the constitutional officers increased 1 .46%. The decrease in debt service is due to the refinancing of the Series 1995 Land Acquisition Bonds issued in July 1995.

General Government Actual Actual Budget Budget Increase % Increase

Object Classification 2000/2001 2001/2002 2002/2003 2003/2004 (Decrease) (Decrease)

Personal Services $4,526,072 $5,158,673 $5,934,711 $6,345,115 $410,404 6.92%

Contractual Services 540,207 525,769 807,034 1,320,848 513,814 63.67%

Operating Expenses 1,793,051 1,941,186 2,302,190 2,442,063 139,873 6.08%

Supplies Expense 279,115 372,255 371,409 348,575 (22,834) (6.15%)

Other Expenses 113 147 2,655 2,055 (600) (22.60%)

Project Expenditures 139,851 227,957 76,146 85,400 9,254 12.15%

Plant Operations 17,876 17,223 18,990 20,469 1,479 7.79%

Donation Expenditures 12,735 6,449 1,500 6,500 5,000 333.33%

Capital Outlay 909,021 447,861 1,303,024 254,183 (1,048,841) (80.49%)

Capital Projects 304,011 3,078,256 19,790,750 1,618,748 (18,172,002) (91.82%)

Debt Service 1,424,062 3,434,367 3,674,480 3,469,584 (204,896) (5.58%)

Grant and Aid Expenditure 79,980 129,803 158,657 179,627 20,970 13.22%

Transfer to Constitutional 6,349,530 7,314,222 7,610,442 7,721,669 111,227 1.46%

Total Expense $16,375,624 $22,654,168 $42,051,988 $23,814,836 ($18,237,152) (43.37%)

Public Safety

One of the major functions oflocal government, Public Safety, constitutes the largest portion of the total budget for 2003/2004. The Sheriffs Department, Fire Services, Advanced Life Support, Emergency Management, Probation, and the Medical Examiner fall under this classification. The County continues to improve service levels to residents in the area of public safety. The overall increase of $4,069,732 in this category is composed of a total capital decrease of $1,070,928 and an operating increase of $5,140,660. The largest factor affecting operating expenses is the increase in the transfer to constitutionals of $2,889,127, or 10.29%. This is a result of a larger operating budget for the Sheriffs Department, which includes the addition of four new full time positions. Personal expenses are also increasing by $2,120,644 or 11.52%. This is due largely to normal salary increases along with increased health insurance and retirement contribution costs. Also, several new positions were added in the Building Division to manage the increased building activity within the county. The salaries and benefits for these positions contributed to the overall increase in personal expenses as well.

63

Public Safet

Object Classification Personal Services Contractual Services Operating Expenses Supplies Expense Other Expenses Grant Expenditures Project Expenditures Plant Operations Donation Expenditures Capital Outlay Capital Projects Debt Service Grants and Aid Expenditures Transfer to Constitutional Total Expense

Physical Environment

Actual 2000/2001 $15,771,213

1,092,989 831,474 615,602

37,073 7,972 3,990

346,284 6,309

249,724 42,485

300,198 120,480

25,244,752

$44,670,545

Actual Budget 2001/2002 2002/2003 $17,297,123 $18,411,809

1,171,207 1,090,157 971,427 1,028,465 619,448 824,520 23,710 47,803

2,091 1,000 0 7,250

346,615 365,414 6,849 7,537

671,981 295,539 26,804 1,462,433

300,199 300,200 110,838 118,839

26,979,955 28,072,196

$48,528,247 $52,033,162

Budget 2003/2004 $20,532,453

1,212,246 993,609 702,209

47,130 1,000

0 363,414

7,537 147,225 539,819 379,253 215,676

30,961,323

$56,102,894


Increase % Increase (Decrease) (Decrease) $2,120,644 11.52%

122,089 11.20% (34,856) (3.39%)

(122,311) (14.83%) (673) (1.41 %)

0 0.00% (7,250) (100.00%) (2,000) (0.55%)

0 0.00% (148,314) (50.18%) (922,614) (63.09%)

79,053 26.33% 96,837 81.49%

2,889,127 10.29%

$4,069,732 7.82%

This account classification includes the cost of services for the purpose of achieving a satisfactory living environment by controlling and utilizing elements of that environment. Indian River County operates a water and wastewater utility, the Solid Waste Disposal District (S.W.D.D.), Soil Conservation, and the Environmentally Sensitive Land Acquisition Fund for this function. The S.W.D.D. provides service to all residents of Indian River, since each municipality has an interlocal agreement with the district. A County landfill, numerous transfer stations, and a curbside-recycling program constitute the activities of S.W.D.D.

The overall decrease of $15,724,090 in this account is composed of a capital reduction of $18,086,637 and an operating expense increase of $2,362,547.

Capital outlay cost reductions of $16,737,225 comprise the vast majority of the capital reduction. This results from the purchases of environmentally sensitive lands in 2002/2003 from the proceeds of the land acquisition bond issue. The remaining $1,349,412 capital reduction comes from capital projects. These are multi-year projects, and the unexpended balance for FY 2003 will be rolled over into the current year via a budget amendment.

Operating expense increases are attributable to staffing increases, general salary and benefit increases, increased supplies expense, and other expenses. This includes three (3) new full time positions in Utilities. All position increases are related to the growth of these systems as the County population continues to rise. Please refer to the Budget Details section for additional information regarding these increases.

64

Ph sical Environment Actual Actual

Object Classification 2000/2001 2001/2002 Personal Services $7,138,325 $7,741,713 Contractual Services 6,340,110 5,353,427 Operating Expenses 1,468,652 1,617,555 Supplies Expense 1,042,189 1,010,688 Other Expenses 9,399,674 9,992,437 Plant Operations 1,676,642 1,612,118 Donation Expenditures 15,746 28,216 Capital Outlay 817,175 372,669 Capital Projects 0 1,606,160 Debt Service 4,325,561 4,248,544 Grants and Aid Expenditures 17,108 32,217

I Total Expense $32,241,1821 $33,615,7441

Transportation

Budget 2002/2003 $9,148,252

6,011,240 1,795,700 1,169,544

11,629,862 1,529,069

25,000 18,040,667

1,599,412 4,170,633

541,879

$55,661,2581

Budget 2003/2004 $9,977,073

6,118,455 1,943,428 1,236,348

12,544,937 1,610,434

591,150 1,303,442

250,000 4,092,755

269,146


Increase % Increase (Decrease) (Decrease)

$828,821 9.06% 107,215 1.78% 147,728 8.23% 66,804 5.71%

915,075 7.87% 81,365 5.32%

566,150 2264.60% (16,737,225) (92.77%)

(1,349,412) (84.37%) (77,878) (1.87%)

(272,733) (50.33%)

$39,937,1681 ($15,724,090)1 (28.25%)1

Transportation covers the cost of services provided by Indian River Connty government for the safe and adequate flow of vehicles, travelers, and pedestrians. Departments under this function include Road and Bridge, County Engineering, Secondary Roads Construction, and Traffic Engineering. These departments are responsible for designing, constructing, overseeing, and maintaining the County's roads and drainage systems.

Transportation expenditures declined 54.90% from last year, due to the fluctuation in total road projects. Included within last year's budget are several continuing projects that were "rolled over" from the previous year. The FY 2003/2004 budget does not include such rollovers. Please refer to the Capital Improvement Program section for the capital program details.

Grants and Aid expenditures show a decrease of 42.48%. This is due to the County's practice of not budgeting expenditures until grants are received. County staff has applied for and expects to receive a Section 5307 Grant from the Federal Transit Administration for the operation of the County Public Transportation program. Receipt of this grant will increase the total Grants and Aid Expenditures to an amount comparable to the FY 2003 Budget.

Trans ortation Actual Actual Budget Budget Increase % Increase


Personal Services $5,006,319 $5,692,226 $6,634,332 $7,320,085 $685,753 10.34% Contractual Services 1,269,337 1,120,129 2,017,561 2,145,725 128,164 6.35% Operating Expenses 1,029,890 1,445,382 1,349,050 1,390,488 41,438 3.07% Supplies Expense 1,857,019 1,298,847 2,724,489 1,879,614 (844,875) (31.01 %) Other Expenses 0 0 2,250 1,450 (800) (35.56%) Plant Operations 1,164 3,876 11,788 11,934 146 1.24% Donation Expenditures 0 0 21,475 21,475 0 0.00% Capital Outlay 1,527,752 1,926,380 2,902,765 735,927 (2,166,838) (74.65%) Capital Projects 1,539,906 9,536,184 42,829,114 12,791,292 (30,037,822) (70.13%) Grants and Aid Expenditures 1,052,265 1,496,955 684,854 393,945 (290,909) (42.48%)

!Total Expense $13,283,6521 $22,519,9791 $59,177,6781 $26,691,9351 ($32,485,743)1 (54.90%)1

65

Economic Environment


Included here are the costs of providing services, which develop and improve the economic condition of the community and its citizens. Veterans Services, the Housing Authority, and the Economic Development Division of the Chamber of Commerce cover this function.

Total expenditures are increasing overall by 5.28%. Personal services expenditures are increasing (10.25%) due mainly to increases in health insurance cost and retirement contribution rate increases.

Economic Environment Actual Actual Budget Budget Increase % Increase


Personal Services $246,156 $254,151 $271,539 $299,373 $27,834 10.25%

Contractual Services 18,250 30,071 33,260 27,800 (5,460) (16.42%)

Operating Expenses 7,679 8,206 15,974 14,876 (1,098) (6.87%)


Other Expenses 0 0 60 60 0 0.00%

Capital Outlay 0 0 1,850 2,850 1,000 54.05%

Grants and Aid Expenditures 148,338 191,883 198,324 205,940 7,616 3.84%

Total Expense $426,103 $491,276 $530,334 $558,338 $28,004 5.28%

Human Services

Human Services covers the cost of providing services for the care, treatment, and control of human illness, injury or disabilities, and for the welfare of the community as a whole and its individuals. The Health Department, Welfare, Medicaid, Section 8 Rental Assistance, and Children's Services fall into this category.

In 1998/99, Indian River County started funding the Children's Services Advisory Committee (CSAC). The CSAC is a comprehensive program aimed at evaluating and meeting the needs of children in the County in accordance with State Statutes. 2003/2004 funding for the CSAC is $1,147,750, $247,750 more than allocated in last year's operating

budget.

A capital reduction of $408,919, along with the operating decrease of $333,275, generates the 10.49% decrease in this function. The capital outlay reduction is related largely to a HUD grant received in FY 2003 for construction of a transitional housing facility for the homeless.

Human Services Actual Actual Budget Budget Increase % Increase


Personal Services $554,592 $595,944 $640,367 $718,922 $78,555 12.27%

Contractual Services 508,920 587,357 668,063 603,160 (64,903) (9.72%)

Operating Expenses 50,027 46,339 56,131 63,321 7,190 12.81 %


Other Expenses 991,490 1,133,313 1,379,399 1,274,633 (104,766) (7.60%)

Plant Operations 340 568 1,500 1,800 300 20.00%

Capital Outlay 384,919 78,593 27,000 3,700 (23,300) (86.30%)

Capital Projects 0 0 385,619 0 (385,619) (100.00%)

Grants and Aid Expenditures 3,197,790 3,311,183 3,828,495 3,586,760 (241,735) (6.31 %)

Total Expense $5,746,385 $5,832,442 $7,073,632 $6,331,438 ($742,194) (10.49%)

66

Culture/Recreation


All expenses associated with providing and maintaining cultural and recreational facilities and activities for the benefit of citizens and visitors fit into this account category. County libraries, parks, recreation operations, the shooting range and the golf course are included here.

Culture and Recreation expenditures declined 45.98% from last year, due mainly to reductions in capital projects. The biggest reduction comes from the Beach Restoration Project. This project accounts for a total capital reduction of $9,654,416. Projects to be carried forward from last year include the Dodgertown Complex, various parks projects including the Agricultural Expo Building, and the Beach Restoration Project.

Personal services increased $515,116 due to COLA adjustments, pay plan increases, and employee benefit cost increases. This includes the addition of one (1) full time Ocean Lifeguard in the Recreation Department.

Culture/Recreation Actual Actual Budget Budget Increase % Increase


Personal Services $4,523,150 $5,211,803 $6,937,957 $7,453,073 $515,116 7.42% Contractual Services 2,139,698 1,546,662 2,768,809 1,244,466 (1,524,343) (55.05%)


Supplies Expense 1,183,997 1,257,667 1,403,002 1,368,346 (34,656) (2.47%)

Other Expenses 471,289 454,790 548,534 565,005 16,471 3.00% Project Expenditures 83,606 74,639 87,410 105,400 17,990 20.58%

Plant Operations 1,393 1,922 5,810 5,810 0 0.00%

Donation Expenditures 185,022 246,077 267,925 238,599 (29,326) (10.95%)

Capital Outlay 11,596,819 2,074,106 1,433,338 118,939 (1,314,399) (91.70%)

Capital Projects 2,249,080 8,959,620 18,006,645 5,000,000 (13,006,645) (72.23%)

Debt Service 421,697 399,225 388,830 388,830 0 0.00% Grants and Aid Expenditures 1,383,285 1,407,196 830,054 778,972 (51,082) (6.15%)

I Total Expense $24,910,8311 $22,276,2931 $33,636,037 I $18,169,7711 ($15,466,266)1 (45.98%)1

Internal Services

Internal Services include expenditures in departments that provide goods and services to inside departments and agencies rather than the general public. Fleet Management, Employee Health Insurance and Risk Management make up this function. The increase in Internal Services expense is primarily attributable to increases in budgeted insurance rates including health, liability and worker's compensation. Staffing levels remain the same as the prior year in these departments.

Internal Services Actual Actual Budget Budget Increase % Increase


Personal Services $2,164,370 $2,318,320 $1,434,681 $1,538,022 $103,341 7.20% Contractual Services 730,732 549,370 333,399 352,374 18,975 5.69% Operating Expenses 6,816,360 8,710,615 10,082,877 12,276,487 2,193,610 21.76%

Supplies Expense 874,903 806,871 730,143 866,704 136,561 18.70%

Other Expenses 48,549 51,059 53,312 53,350 38 0.07% Plant Operations 0 188 1,020 1,020 0 0.00%

I Total Expense $10,634,9141 $12,436,4231 $12,635,4321 $15,087,9571 $2,452,s251 19.41 %I

67

Court Related Costs


Costs of operating the judicial branch ofindian River County Government are classified here. This category includes: County Court, Circuit Court, the State Attorney's Office and the Public Defender. The State completed a revision of Article V of the State Constitution addressing funding of the circuit and county court system. The State will assume responsibility for funding various costs of operating the circuit and county courts this year. This will go into effect July 1, 2004. Since the State will assume responsibility for certain operations, the County will no longer receive the revenue generated by the court system. The $7,705 decrease in court related costs is attributable to this revenue reduction. For 2003/2004 this is only a partial year reduction. In 2004/2005 the budget will see a greater reduction as the legislation will be in effect for a full year. Personal services are increasing 6.58% due to general salary and benefit increases. No changes in County staffing levels have been made in this area.

Court Related Costs Actual Actual Budget Budget Increase % Increase


Personal Services $72,014 $46,379 $62,147 $66,237 4,090 6.58%

Contractual Services 488,747 531,314 457,436 456,705 (731) (0.16%)


Supplies Expense 58,499 59,720 60,795 64,980 4,185 6.88%

Other Expenses 49,470 52,412 72,990 51,220 (21,770) (29.83%)

Capital Outlay 79,547 315,441 0 1,800 1,800 NIA

Grants and Aid Expenditures 265,482 288,671 319,977 333,605 13,628 4.26%

Total Expense $1,095,544 $1,363,716 $1,050,776 $1,043,071 ($7,705) (0.73%)

Cash Forward Expense/ Contingencies / Interfund Transfers

Cash Forward Expense is an offsetting item for budgeting purposes. This budgetary cost is generally used to provide an adequate cash balance at year-end, so that operating costs can be covered at the start of the next year.

Contingencies provide funds for unexpected expenses that cannot be specifically budgeted at the beginning of the fiscal year (e.g. Hurricanes or other emergencies).

Interfund transfers are transfers from one fund to another, which are not repayable. The receiving fund records the

receipt as revenue.

Cash Forward Ex ense/ Contin encies / Interfund Transfers

Object Classification Interfund Transfers Contingencies Cash Forward

!Total !Total All Expense Accounts

Actual 2000/2001 $21,142,487

0 0

$21,142,487 $170,527,267

Actual 2001/2002 $20,335,351

0 0

Budget 2002/2003

' ,

$20,152,655 1,069,552 7 742 085

$20,335,351 I $28,964,292

$190,053,6391 $292,814,589

68

Budget 2003/2004

, ,

$21,889,980 1,574,510 9 088 504

$32,552,994

$220,290,402

Increase (Decrease)

, ,

$1,737,325 504,958

1346419 $3,588,7021

($72,524,187) I

% Increase (Decrease)

8.62% 47.21% 17 39% 12.39%

(24.77%)

TOTAL BUDGET COMPARISON BY FUND

Fund Name .. !0.0012,0?1 2001/200:"

Budget

200212003


Budget Change from

2003/2004 Prior Year Aero~ %mcj ~=;;.~e) ~:l!l!!!if ..... -r-§llll • :illilm - -•- ••-· . ····· ·1•·1111,· -·.,..,.,•••-• . g!!!'"'L •-• ~ ~•r1~~-- , " . ,ft!t.Ui :! :F' 11::.::"':11,• ·-·~ ii~! ,__ ,A-••••••-•m• ., .. ' ,.,, • • • .,,,., •• " ' ..... ,, !!11• !" ---•--

General Fund 52,424,578 57,400,770 61,442,699 65,621,614 4,178,915 6.80%

Municipal Service Taxing Unit Fund 16,645,041 17,920,198 21,965,344 23,671,591 1,706,247 7.77%

Transportation Fund 9,542,842 9,818,882 12,261,589 12,853,654 592,065 4.83%

Emergency Services District 16,646,230 18,385,889 19,534,060 21,083,543 1,549,483 7.93%

Env. Sensitive Land Acquisition Bond 1,464,085 2,212,951 2,606,602 2,412,680 (193,922) (7.44)%

TOTAL AD VALOREM TAXING FUNDS 96,722,776 105,738,690 117,810,294 125,643,082 7,832,788 6.65%

~-- -.. , .. ~--m~~ ~111!1iilF ·, ilf~lililf~• ~IF.t.F.i~~l]l• ~1iliit"f: •••••••• .... . ,,.,,,..,,._.,_ · ,m ..... - ·•••• '""' ... ,. ··•-, !'!'!Ml Solid Waste Disposal District 8,220,360 8,070,243 9,925,686 10,570,508 644,822 6.50%

rJ,fl: .1. ...

•rn•-··. "'" '!!l!llliiiit --.. .,,•!9-' -r-1· '.: .. ~Jrt!L,, "" -•-!l!!li!ifii!!N!'•Th.-u!•:::'l"••=t.•••-il!•~;--T;if'iiiii~i:'!\!!i~ ""' ,,, •• !' ... , •• ,..,,::: - •• ,,. "•" •1!Jrj"'•' __ ,..,..;l:l,l•••-'•::• "'"'""'""•!!!!!!' ••"'m"o1"ai.JI".,,, '/.'l'!O~I>•-•""' , .. , . .,_r.i"J/ .. :.:"Allli !!!!L.,.J!l!l,.l!):,:,.,,.. -•! u•t!!F It :!:l!:lk4••••ir. !!!!!1= ,., m•F'•:i!'!k'. .. :,V,;;,-""""" b.,:

!RC Housing Authority 123,528 144,179 156,043 159,060 3,017 1.93%

~ ~., . ..,,,_ . .:.lnlill~~Jj§l;;i~~llliiilllll!Lir•: 1 •• .,..,a•••·' ' •~•1!1'• '"~•~---if'·••-:!jj••i:a":iiil""' :,,. ... ,. :..~)II!i!iii-:: .. 11!¥ .di. :il~ ... J=!ii!IIII ,. ,,,:r..,.!!il;j~11!!.;'!!:• Road Improvement Fees 283,369 1,616,758 7,981,864 5,000 (7,976,864) (99.94)%

New Road Improvement Fees 0 100,881 3,903,830 7,185,292 3,281,462 84.06%

Court Facilities Fund 153,906 385,802 72,200 61,987 (10,213) (14.15)%

Rental Assistance 1,049,243 1,182,334 1,438,738 1,437,480 (1,258) (0.09)%

Secondary Road Construction 1,223,631 2,924,845 23,564,439 5,487,367 (18,077,072) (76.71)%

Special Law Enforcement 22,293 87,639 15,559 0 (15,559) (100.00)%

Parks Development 0 32,444 150,000 25,000 (125,000) (83.33)%

Tree Ordinance Fines 2,890 25,000 75,000 25,000 (50,000) (66.67)%

Tourist Tax 532,829 559,469 627,893 573,750 (54,143) (8.62)%

911 Surcharge 487,565 453,269 486,038 470,423 (15,615) (3.21)%

Drug Abuse Fund 210,699 192,302 212,431 215,676 3,245 1.53%

IRCLHAP/SHIP 1,076,810 996,623 969,038 954,130 (14,908) (1.54)%

Metro Plan Organization 197,578 279,601 510,133 1,139,993 629,860 123.47%

Land Acquisition Advisory Committee 984,847 1,101,887 17,590,747 1,641,150 (15,949,597) (90.67)%

Multi-Jur. Trust Sp. Law Enforcement 64,444 37,745 26,050 0 (26,050) (100.00)%

Native Uplands Acquisition Fund 5,866 3,799 235,823 15,000 (220,823) (93.64)%

Beach Restoration Fund 1,491,475 413,131 12,497,624 1,275,000 (11,222,624) (89.80)%

Florida Boating Improvement 102,644 82,199 30,000 65,000 35,000 116.67%

Library Bequests 0 702,648 0 0 0 NIA

Disabled Access Programs 0 0 0 20,000 20,000 NIA

Intergovernmental Grants 0 32,585 489,182 0 (489,182) (100.00)%

East Gifford Stormwater M.S.B. U. 0 12 1,995 1,995 0 0.00%

Gifford Street Lighting 51,197 51,260 56,596 56,472 (124) (0.22)%

Laurel wood Street Lighting 5,405 5,390 6,041 5,950 (91) (1.51)%

Rockridge Street Lighting 1,850 2,126 5,784 5,784 0 0.00%

Vero Highlands Street Lighting 50,671 50,167 55,115 55,178 63 0.11%

Vero Lakes Estates M.S.B.U. 17,411 1,030,810 219,579 108,542 (111,037) (50.57)%

Porpoise Point Street Lighting 357 363 744 722 (22) (2.96)%

Single Street Lighting 13,946 5,823 7,750 7,665 (85) (LIO)%

69

TOTAL BUDGET COMPARISON BY FUND

Actual Actual

Fund Name 2000/2001 2001/2002

Laurel Court Street Lighting 823 762

Tierra Linda Street Lighting 1,765 1,755

Vero Shores Street Lighting 4,325 4,267

Ixora/Eastview Street Lighting 4,816 4,770

Royal Poinciana Street Lighting 10,873 10,760

Roseland Street Lighting 2,272 2,274

Whispering Pines Street Lighting 1,148 1,140

Moorings Street Lighting 13,557 14,272

Walker's Glen Street Lighting 1,231 1,211

Glendale Lakes Street Lighting 2,732 2,693

Floralton Beach Street Lighting 1,695 1,721

TOTAL SPECIAL REVENUE FUNDS 8,076,163 12,402,537

Capital Reserve Fund 0

Shooting Range Capital 800,876 44,035

Optional One Cent Sales Tax 7,519,248 19,649,173

Gifford Road Improvements 1,000 10,649

Homeless Assistance Center 0 75,863

Fellsmere Old School 78,627 59,832

TOTAL CAPITAL PROJECTS 18,771,591 22,017,382

Golf Course 2,885,825 2,785,981

County Building Dept. 1,256,449 1,572,036

Utilities 22,400,961 23,298,078

Utilities-Impact Fee 0 0

TOTAL ENTERPRISE FUNDS 26,685,167 27,977,303

ltL · ... Fleet Management 1,491,650 1,524,817

Self-Insurance 3,236,736 3,672,065

Health Insurance Trust Fund 5,906,528 7,239,541

TOTAL INTERNAL SERVICE FUNDS 10,634,914 12,436,423.

TOTAL ALL FUNDS 170,527 ;267 190,053,639

70

Budget Budget

2002/2003 2003/2004

923 921

2,080 2,010

4,801 4,740

5,405 5,405

12,253 11,993

2,523 2,610

1,490 1,442

18,012 18,012

1,597 1,610

3,042 3,045

1,947 1,948

71,284,266 20,893,292

2,000,000 2,000,000

110,965 0

36,132,830 8,241,250

2,200,000 800,000

441,776 0

377,668 0

46,261,666 11,041,250

3,203,605

1,701,321 2,099,599

25,211,999 26,946,960

3,040,000 3,040,000

33,494,124 35,646,225

1,491,068 1,668,791

2,599,170 3,164,933

8,545,194 10,254,233

12,635,432 15,087,957

292,814,589 220,290,402


Change from % Increase Prior Year (Decrease)

(2) (0.22)%

(70) (3.37)%

(61) (1.27)%

0 0.00%

(260) (2.12)%

87 3.45%

(48) (3.22)%

0 0.00%

13 0.81%

3 0.10%

I 0.05%

(50,390,974) (70.69)%

0 0.00%

(110,965) (100.00)%

(27,891,580) (77.19)%

(1,400,000) (63.64)%

(441,776) (100.00)%

(377,668) (100.00)%

(35,220,416)

0.10%

398,278 23.41 %

1,734,961 6.88%

0 0.00%

2,152,101 6.43%

177,723 11.92%

565,763 21.77%

1,709,039 20.00%

2,452,525 19.41%

(72,524,187) (24.77)%


Summary of the Total Budget for the Indian River County Board of Countv Commissioners Fiscal Year 2003/2004

Municipal Emergency Land

General Service Transportation Services Acquisition

Fund Taxing Unit Fund District Bonds

Millage Per $1,000 3.8377 1.6804 2.1871 0.2344

ESTIMATED REVENUES:

Federal Sources 38,123 0 0 0 0

State Sources 4,452,160 6,738,018 2,608,191 20,000 0

Local Sources 6,156,166 6,279,631 730,500 2,421,985 30,207

Ad V alorem Taxes 41,085,914 9,715,605 0 19,145,955 2,509,456

NonMAd Valorem Taxes 0 0 0 0 0

User Fees 0 0 0 0 0

Sub-Total 51,732,363 22,733,254 3,338,691 21,587,940 2,539,663

Less 5% per F. S. 129.01(2)(b) (2,586,618) (1,136,663) (166,935) (1,079,397) (126,983)

Net 49,145,745 21,596,591 3,171,756 20,508,543 2,412,680

Interfund Transfers 12,191,080 0 8,499,898 0 0

Cash Forward-October!, 2001 4,284,789 2,075,000 1,182,000 575,000 0

TOTAL ESTIMATED REVENUES AND BALANCES 65,621,614 23,671,591 12,853,654 21,083,543 2,412,680

EXPENDITURES/EXPENSES: General Government 14,107,881 1,344,016 825,060 432,839 2,337,680

Public Safety 32,686,037 358,138 0 20,076,394 0

Physical Environment 552,420 120,371 0 0 0

Transportation 393,945 439,596 11,113,594 0 0

Economic Environment 399,278 0 0 0 0

Human Services 3,920,029 0 0 0 0

Internal Services 0 0 0 0 0

Culture/Recreation 5,769,428 3,201,927 0 0 0

Court Related Costs 1,021,584 0 0 0 0

Interfund Transfers 3,914,653 17,175,327 0 0 0

TOTAL EXPENDITURES/EXPENSES 62,765,255 22,639,375 11,938,654 220,509,233 2,337,680

Reserve for Contingencies 650,000 257,000 100,000 175,000 0

Cash Forward-SeEtember 30, 2002 2,206,359 775,216 815,000 399,310 75,000

TOTAL APPROPRIATED EXPENDITURES AND RESERVES 65,621,614 23,671,591 12,853,654 21,083,543 2,412,680

71

Solid Waste

Disposal District

0 0

2,975,000 0

7,466,518

0

10,441,518 (522,076)

9,919,442 0

651,066

10,570,508

209,241

0 10,111,267

0 0 0

0 0 0 0

10,320,508 0

250,000

10,570,508

Housing Authority

Fund

0 0 0 0 0 0

0 0

0 159,060

0

159,060

0

0 0 0

159,060

0 0 0 0 0

159,060 0 0

159,060

Other Special Revenue Funds

1,599,237 3,670,273 7,959,979

0 251,327

0

13,480,816 (418,652)

13,062,164 846,331

6,984,797

20,893,292

1,535,491 342,907

1,656,150

12,956,800

0 2,411,409

0 1,963,750

21,487 0

20,887,994 5,177

121

20,893,292

Other Debt

Service Fund

0 961,433 353,333

0 0 0

1,314,766 (65,738)

1,249,028 0

0

1,249,028

1,249,028

0 0 0

0 0 0 0 0 0

1,249,028 0 0

1,249,028

72

Capital Projects Funds

0 0

8,675,000

0 0 0

8,675,000 (433,750)

8,241,250 0

2,800,000

0 11,041,250

1,773,600 539,819 550,000

1,788,000

0 0 0

3,700,000

0 800,000

9,151,419 387,333

1,502,498

11,041,250

Enterprise Funds

0 0

2,231,000

0 0

29,621,716

31,852,716 (1,588,886)

30,263,830 193,611

5,188,784

35,646,225

0 2,099,599

26,946,960

0 0

0 0

3,534,666 0 0

32,581,225 0

3,065,000

35,646,225



0 0

75,000

0 0

15,179,532

15,254,532 (166,575)

15,087,957 0 0

15,087,957

0 0

0 0 0

0 15,087,957

0 0 0

15,087,957 0 0

15,087,957

Total

1,637,360 18,450,075 37,887,801 72,456,930 7,717,845

44,801,248

182,951,259 (8,292,273)

174,658,986 21,889,980

23,741,436

220,290,402

23,814,836 56,102,894

39,937,168 26,691,935

558,338

6,331,438 15,087,957 18,169,771

1,043,071 21,889,980

209,627,388 1,574,510 9,088,504

220,290,402

SUMMARY OF REVENUES


As illustrated in this graph, ad valorem taxes make up the largest source of revenues for Indian River County. As a result, any increase in expenditures and staffing must be weighed against the impact it will have on these tax rates. In accordance with the County's operating policies, all such increases should not exceed the long-term growth of the tax base. User fees make up another 19% of revenues, and are generated by the enterprise activities of the County organization. Local sources add another 16% of total revenues for the County. These are comprised of license and permit fees, fmes, interest earnings, donations and other sources. Cash forward also makes up a significant portion of budgeted revenues for 2003/2004. Most of the cash forward will provide funds for roads and other capital projects budgeted, but not fmished in the prior year.

Total Budgeted Revenue by Source FY 2003/2004

Ad V alorem Taxes 32%

Local Sources 16%

Stale Sources 8%

Federal Sources 1%

Non-Ad Valorem Taxes 3%

10%

11%

User Fees 19%

The table on the following page provides a summary of the changes in the current year revenues compared to the 2002/2003 budget. Cash forward revenues are decreasing due to a reduction in roads and other capital projects. These projects vary in scope from year to year, and the 2002/2003 budget included several projects that had been rolled forward. Cash forward revenues provide the funds needed to complete such projects. These factors combine to cause the large decrease in cash forward revenues from 2002/2003 to 2003/2004.

73

Total Revenue

Accounts

Federal Sources State Sources Local Sources Ad Valorem Taxes Non-Ad Valorem Assessments User Fees Sub-Total Operating Revenue Interfund Transfers Cash Forward

Actual 2000/2001 $2,061,579 14,941,225 73,954,973 52,148,969

6,676,067 32,621,131

182,403,944 21,142,487

0

Actual Budget 2001/2002 2002/2003

$4,517,717 $3,657,134 16,445,725 28,589,393 59,774,979 39,768,518 56,856,771 62,490,105 6,813,706 7,033,171

38,123,575 38,879,280 182,532,473 180,417,601 20,335,350 20,152,655

0 92,244,333

Budget 2003/2004 $1,563,147 17,613,825 36,170,535 69,172,816 7,368,033

42,770,630 174,658,986

21,889,980 23,741,436


Increase % Increase (Decrease) (Decrease)

($2,093,987) (57.26%) (10,975,568) (38.39%)

(3,597,983) (9.05%) 6,682,711 10.69%

334,862 4.76% 3,891,350 10.01%

(5,758,615) (3.19%)

1,737,325 8.62% (68,502,897) (74.26%

Total Revenues $203,546,431 $202,867,823 $292,814,589 $220,290,402 ($72,524,187) (24.77%)

The following is an overview and analysis of all the major revenue sources for Indian River County. Included for each source is a description of the revenue, the authority to collect such revenue, and a look at current trends affecting future collections.

5.0

4.0

"' ~ 3.0 " :§

2.0 ;:;:

Total Federal Revenues

Federal Sources

This category covers all grant revenue received directly from the federal government. Section 8 Rental Assistance makes up a majority of this revenue source. The County uses this grant from the U.S. Department of Housing and Urban Development for the Rental Assistance Program (special revenue fund 108). Through this program, the County provides and monitors rental assistance for eligible very-low income families, elderly, and disabled persons.

A Public Transportation Section 5307 Grant is another major source of federal revenues. The County passes this grant through to the Council on Aging. The Council is designated as the Community Transportation Coordinator and provides public transportation to residents through the Indian River Transit program. However, this revenue is not included in the current budget, as we have not received final approval for the 2003/2004 grant. Indian River County policy dictates that most grant revenues are not budgeted until a grant agreement is reached. This ensures that budgeted grant revenue matches the amount Indian River County will receive.

The difference between fiscal year 2002/2003 and 2003/2004 budgeted federal revenues is made up of grants applied for, but not yet awarded. Therefore, the large decrease shown in the table above does not represent a loss of federal revenues. Rather, it is a result of the policy for budgeting grant revenues and a timing difference between the two years. An Emergency Management Assistance Grant, Community Development Block Grant, plus a number of Department of Housing and Urban Development (HUD) and Department of Transportation (DOT) grants make up the remainder of federal revenues budgeted for the previous year.

74

State Sources

The major components of this category include state

revenue sharing, half-cent sales tax, constitutional gas

tax, county gas tax, and state grants. Excluding the

grants, counties and/or municipalities proportionately

share these revenues based on specific formulas. In

order to maintain realistic revenue budgeting, Indian

River County uses State Department of Revenue

(DOR) estimates issued each July for all formula

driven revenues.

The State formula revenues show a moderate increase

in state revenue sharing from last year. The DOR

projects a decrease of $194,026 (-2.7%) in Half-Cent

Sales Tax. State Shared Revenues should see an

increase of $14,145 (0.6%). This combines with an

increase of $287,218 in gas taxes (County Gas Tax

and Constitutional Gas Tax) for a net gain of $107,337

in total state revenue sharing. Recently passed

legislation revising Article V of the Florida

Constitution that requires the state to fund certain

circuit and county court system costs, have reduced

the amount of Half-Cent Sales Tax allocated to the

county.

County Gas Taxes are increasing $35,918(5.1 %).

Constitutional Gas Taxes follow a similar trend, rising

$78,590 (5.0% ). The recent volatility in fuel prices

should not impact these revenues, since they are levied

on a per gallon basis as opposed to a percent of sales

basis. Population growth, increased tourism, and

economic improvement can be associated with this

trend.

The total revenue summary on the previous page

indicates a decrease of 38.39% in State Sources. This

apparent decline is due to the change in revenues from

State grants. Several State grants are anticipated for

2003/04 but have not been budgeted at this time. In

accordance with County policy, this revenue will be

budgeted once the grants are approved. A large grant for

beach renourishment in FY 2002/03 ($8 million) also

distorts the trend.

These state sources help reduce the burden on ad

valorem taxes for the property owners in Indian River

County.

75


Total State Sources

30

25

"' 20 § 1s 1,,,---------

~ 10

"' ~ ] SJ

5·

OJA_ ..

°'°'" o,°'" °'°" o,°'°" o,cf> cc,& cc,">' cc,">"' &" cc,<fr ..., ..., ..., ..., ..., ~ "' ~ "' "'

State Revenue Sharing

3.57

2.5

2

1.5

"' ~ C 0

~

'

8-7}' 6 s· 4

3

2 l

0

Half Cent Sales Tax

·--. ·- ""

f)', f1" f)'\ f1°" f1°' ,:,"> ,,..., r:,'v ,,,, ~ ~ ~ ~ ~ .._,"i o,1:5 o,1:5 o,1:5 o,1:5 o,1:5

Local Sources

Local Sources encompass numerous

revenues for the County. Franchise taxes,

local option gas tax, licenses and fees, local

sales taxes, tourist tax, fines, traffic impact

fees, and interest earnings are some of the

revenues included here. Local Revenues

are estimated to drop by 9.05% in FY

2003/2004. A major factor contributing to

this is the continued decrease in interest

earnings that has affected everyone in the

recent past years. This fiscal year, interest

earnings are projected to decrease by

12.5% as short-term rates are projected to

remain low in the near future. Tourism has

declined significantly since 2001 and this is

Total Local Sources

80 70 60I,,----------


reflected in the projected $106,667 decrease in tourist tax revenue for 2003/2004, which also plays a significant part

in the decline of local revenues. As the graph shows, there was a large increase in Local Revenue in 2001; this

reflects the proceeds of the $11 million Land Acquisition bond issue. Likewise, FY 2001/02 revenues were inflated

due to proceeds of the $16.8 million Spring Training Facility bond issue. Net of the bond proceeds, local revenues

have remained fairly stable over the last three years. Local Option Sales Tax (LOST) has increased slightly over the

past years and is projected to continue in this manner. A countywide voter referendum was passed in November of

2002 to extend the Local Option Sales Tax for another 15 years until 2019. Please see the CAPITAL

Local Option Sales Tax

12, 10-v--···------=c--t

81~--~

6

4

IMPROVEMENTS PLAN for further

discussion on LOST.

Budget Office staff expects continued long

term growth of local revenues despite the

short-term economic outlook. Department

of Revenue estimates propose an increase of

5.7% in the Local Option Gas Tax (LOGT)

receipts. The LOGT is restricted for use in

transportation projects, thus reducing the

burden of such costs on ad valorem taxes.

Indian River County also levies a franchise

tax on all utilities operating within its

borders. The tax is 6% of revenues

collected by providers of electric services,

water and sewer, cable television, and garbage collection services. Franchise taxes have swelled along with

population over the last few years, and should continue in the future. This year, an increase of 5.8% is expected in

total franchise taxes.

The Communications Services Tax revenue for 2003/2004 is projected to increase by 14.7%. Since this is a tax that

is levied on telecommunications, cable, direct-to-home satellite, and related services, the increase can also be

attributed to population growth.

76

Ad Valorem Taxes

Ad valorem taxes are levied on all real property in

Indian River County. The Property Appraiser

assesses each property within the County for that

property's value in its highest and best use. Then

any applicable exemptions are deducted from this

total to arrive at the taxable value. Millage rates

are charged against the taxable value to arrive at

the total tax on each parcel. One mill equals a $1

tax for each $1,000 of taxable value. As stated

earlier in this section, ad valorem taxes are the

largest single source of revenue for Indian River

County, comprising 32% of total revenues.

Therefore, increased costs of providing services

have a direct effect on the millage rate of the ad

valorem taxes levied. According to County

policy, all increases in the cost of services should

70

60


Ad Valorem Revenues

·-- , -

Io yl'.$11----J&IH!SII--Wll-1%11-f{ll--J!<EH~ilt--1Rxll--!AAI-

O !

be funded through growth in the tax base. In other words, Indian River County has the goal of keeping millage rates

below the rolled back rate, which is the millage rate that would generate the same ad valorem tax revenue as was

generated the previous year, excluding changes in taxable valuation resulting from new construction, annexation or

de-annexation, when possible.

Ad valorem revenues provide direct support for the County's General Fund, Municipal Service Taxing Unit

(M.S.T.U.), Emergency Services District, and Land Acquisition Bond Funds. Additionally, ad valorem taxes provide

funding for the Transportation Fund through transfers from the General Fund and M.S. T. U. Fund. The graph above

illustrates a significant increase in ad valorem revenues over the last several years. This rise has been generated

largely by increases in property values as millage rates have generally remained unchanged or have declined over that

period.

Exhibited in the summary below is a comparison of millage rates for all of Indian River County's taxing funds. The

General Fund, the Municipal Services Taxing Unit (M.S.T.U.) and Emergency Services District millage rates for

2003/2004 all show increases over the rolled back rate. The General Fund millage is above rolled back by 8.24%,

but below the 2002/2003 rate by 0.91 %. The M.S.T.U. Millage is 14.64% above rolled back and 5.13% above

2002/2003. The Emergency Services District millage is also above rollback, but is below the 2002/2003 rate by

3.86%. The aggregate millage rate sees an 8.33% increase. The General Obligation Land Acquisition Bond Fund

millage is below 2002/2003 by 17.44%, due to the refinancing of the 1995 bond issue resulting in a debt service

savings. Rolled back does not apply to voted general obligation debt.

200212003 200312004 200312004 Percentage Above

Ad Valorem Taxing Districts Millage Rate Rollback Millage Millage Rate (Below) Rollback

General Fund 3.8729 3.5457 3.8377 8.24%

M.S.T.U. 1.5984 1.4658 1.6804 14.64%



"' ,. ' ' . ' i. .. .. . ... .::. '• ,:, .. . . . .- .: - - ·:-··

Voted Ad Valorem .- ., .. ,-,:, . . ·.. ... ; :. .: • . · .. : .. · .. ..

Environmentally Sensitive

Lands - G. 0. Bonds 0.2839 NIA 0.2344 NIA

77

Taxable Prope1ty Values

12 !0',:-;---------------1

!;


BASIC AD V ALOREM TAXING TERMS

Millage: The tax rate charged per $1,000 of taxable

value. For example, on a property with a taxable value of

$75,000, each mill would be $75 in taxes.

Taxable Value: The value of real property subject to

taxes. This is the assessed value minus any exemptions.

Rolled Back Rate: The millage rate that would generate

the same amount of tax dollars as the previous year's

millage. For this calculation new construction is

excluded.

Like most other revenue sources, ad valorem taxes have increased steadily over the last several years. This is mostly

due to a corresponding increase in the total taxable value of all real property in the County, as shown in the graph

above.

The millage rates for all taxing districts under control of the County have remained constant or decreased over this

time period, as displayed in the charts on page 80. Therefore, it can be concluded that the rise in ad valorem revenues

has been a resnlt of increasing taxable values, not increased tax rates. Taxable values this year increased by 12.7%

overall, with 3.5% corning from new construction and 9.2% from changes in existing values. Both the increase in

value and the rate increase above rolled back combine to create an increase of 10.7% in ad valoremrevenues for the

current year.

Typical House Tax Bill

Counties in Florida are authorized to levy ad valorem taxes on all real property. Under the Florida Homestead

Exemption Law, primary residences are not taxed on the first $25,000 of valuation. State law also mandates that all

tax appraisals be at 100% of value. The Board of Commissioners of Indian River County is limited by the

Constitution of Florida to an ad valorem tax levy of 10.0 mills per $1,000 of assessed value. An additional 10.0 mills

can be charged within special municipal service taxing units.

All ad valorem taxes and assessments are due and payable in November of each year or as soon thereafter as the

assessment roll is certified and delivered to the Tax Collector. Discounts are allowed for early payment at the rate of

4% in November, 3% in December, 2% in January, and 1 % in February. All taxes paid in March are for the full

amount. All unpaid taxes become delinquent on April I of the following year. Delinquent taxes on real property

bear interest of 18% per year. On or prior to June 1 following the tax year, certificates are sold for all delinquencies.

The certificate holder may make application for a tax deed on any unredeemed tax certificates after a period of two

years. The county holds unsold certificates.

78

Typical House Tax Bill


Shown below is a hypothetical tax bill for all of the taxes levied by the Indian River County Board of Commissioners. This is the best representation of how Indian River County's millage changes will affect individual taxpayers. The example following is based on a home with an assessed value of $100,000 with a standard homestead exemption of $25,000:

2003/2004 2003/2004 Typical House Millage Tax Amount

General Fund 3.8377 $287.83

Land Acquisition Bond Fund 0.2344 $17.58

Subtotal - Indian River Shores 4.0721 $305.41

Emergency Services District 2.1871 $164.03

Subtotal - All Other Incorporated Areas 6.2592 $469.44

M.S.T.U. 1.6804 $126.03

Total - Unincorporated Areas 7.9396 $595.47

The first subtotal shows the rate and tax bill for a home in Indian River Shores. This includes only the General Fund and Land Acquisition millages, since this is not part of the Emergency Services District. The BSD covers the entire County, except Indian River Shores. The next subtotal shows the tax bill for a home in any other incorporated city or town. The final total is the hypothetical tax bill for a $100,000 home outside of any municipality, since the M.S.T.U. covers all unincorporated areas of the County. Below is a table that compares the taxes on this hypothetical house for fiscal year 2003/2004 to the taxes that would be charged based on the rolled back rate. It is important to note that the tables on this page show the taxes and rates for County funds only. Other taxing authorities, such as cities, the school district, and independent districts also levy property taxes on property within the County. These taxes must also be considered to determine the total tax levied on property.

Typical House Adopted Taxes Rolled Back 2003/2004 Tax Increase % Increase

Compared to Rolled Back Rate Rate Amount Amount (Decrease) (Decrease)

General Fund $265.93 $287.83 $21.90 8.24%

Land Acquisition Bond Fund(]) $21.29 $17.58 ($3.71) (17.43%)

Subtotal • Indian River Shores $287.22 $305.41 $18.19 6.33%

Emergency Services District $156.22 $164.03 $7.81 5.00%

Subtotal - Ail Other Incorporated Areas $443.44 $469.44 $26.00 5.86%

M.S.T.U. $109.94 $126.03 $16.09 14.64%

Total • Unincorporated Areas $553.38 $595.47 $42.09 7.61%

(1) The rolled back millage does not apply to voted debt. Therefore, the current year's millage rates have been used for comparison purposes.

79

Assessed Value and Millage


The charts on this page contrast the rising assessed values of property in the County to steady millage rates. Growth

within the County has required increased services, which have increased budgets. These budget increases have been

funded primarily from the increased county wide assessed valuation resulting from growth.

"' m

" 0 :5 i:i5

12.0

10.0

8.0

6.0

4.0

2.0

0.0

General Fund


-- C

-

+ . -

$12.00

$10.00

$8.00

" $6.00 ;;/'

$4.00 ~ $2.00

$0.00

1 ~ Assessed Value --Millage I

Emergency Services District Fund


lO.O

8.0 -

"'

$10.00

$8.00

$6.00 fo z

" a i:il

6.0

4.0 "

2.0 - - ,_ ,_ - - ,.. ,_

0.0 . ' . .. . . 1996!9971998199920002001200220032004

!~Assessed Value ..,._Millage I

~ $4.00 j

$2.00

$0.00

MTSUFund


10.0 $10.00

8.0 $8.00

"' z 6.0 " $6.00

~ 4.0 i:il

2.0

$4.00

$2.00

0.0 $0.00

I IZSi'ZI Assessed Value --Millage I

ff;

z C s

i:i5

80

12.0

10.0

8.0

6.0

4.0

2.0

0.0

Aggregate Assessed Value and Millage

$12.00

$10.00

. . . $8.00 . . . - $6.00

$4.00

$2.00

$0.00

f 1Z3Z8!'1 Assessed Value ..,._ Millage I

" oo ;§ i

" "" ::3 i

/~· ;it'~~:' ' , \ ;

1 ~1 ,· I\ ·;· .,·_ ,'

Non-Ad Valorem Assessments

50

45

40

35 :::, 30 ,,_, ~

:it 25 H

" "' 20 "' 15

10

5

Solid Waste Disposal District Assessment Rates

• • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • •


This category is comprised of assessments nuder the Solid Waste Disposal District (S.W.D.D.) for landfill and recycling, several street lighting districts, the East Gifford Storm Water Municipal Service Benefit Unit (M.S.B.U.) and the Vero Lake Estates M.S.T.U. The S.W.D.D. accounts for approximately 97% of the revenues in this category and basically the entire increase for fiscal year 2003/2004. The S.W.D.D. assessment rates per waste Generation Unit (WGU) for residential customers will decrease 0.23% from the previous year while the charge to commercial customers will decrease 0.15%. This reveals that unit growth accounts for the 4.1 % increase in assessment revenues. As the S.W.D.D. has gained efficiency, considerable residential and commercial development has raised total WGU' s, leading to consistent decreases in the assessment rate in recent years. The S.W.D.D. has

0 1996 J 997 J 998 1999 2000 200 l 2002 2003 2004 experienced significant savings from privatization

and increases in efficiency over the last couple I GI Residential ill Commacial I years. The chart on this page exhibits this

experience, as the assessment rates have remained constant or declined from 1996 to the present.

Solid Waste 2002/2003 Waste 2003/2004 Waste Increase Percentage Iner.

Disposal District Generation Unit Generation Unit (Decrease) (Decrease)

Residential Charge $47.56 $47.45 $0.11 (0.23%)

Commercial Charge $32.58 $32.53 ($0.05) (0.15%)

Each WGU equates to one ton of garbage per year. Through studies and estimations, various multiples have been determined for all different types of commercial and residential classifications. For example, single family homes are assumed to generate 1.6 WGU' s and are assessed based on this rate. Based upon 1.6 WGU' s, each household will be assessed $75.92 by the district this year. Total residential and commercial WGU's increased 4.2% and 4.5% respectively. As long as population and commercial development continue to grow in Indian River County, the number of WGU' s should continue to climb.

A new Municipal Service Benefit Unit was created last year for the provision of funding for storm water management and improvements in the East Gifford Watershed. The East Gifford Storm Water M.S.B.U. has an approved assessment rate of $15.00 per parcel/acre for all properties located within its boundaries. This district provides matching funds-and will assist in consideration-for State grants for storm water management improvements.

81

Non-Ad Valorem Assessments


Indian River County has several non-ad valorem assessment districts for street lighting and drainage improvements. The assessment for all of the street lighting districts remains the same as last year. All street lighting districts, the East Gifford Storm Water M.S.B.U. and the Vero Lake Estates M.S.B.U., are charged by per parcel/acre. When computing per parcel/acre charges, the size of a parcel is rounded up to the nearest acre and then multiplied by the charge. For example, a \/2 acre property would be assessed for one parcel, and a 1 ½-acre property would be assessed for two parcels.

Assessment District 2002/2003 Per 2003/2004 Per Increase % Increase

Districts Gifford $21.00 $21.00 $0.00 0.00%

$18.00 $18.00 $0.00 0.00% $13.00 $13.00 $0.00 0.00% $22.00 $22.00 $0.00 0.00%

$15.00 $15.00 $0.00 0.00% $25.00 $25.00 $0.00 0.00%

Tierra Linda $24.00 $24.00 $0.00 0.00%

Vero Shores $21.00 $21.00 $0.00 0.00%

IxoraPark $19.00 $19.00 $0.00 0.00%

Ro al Poinciana $28.00 $28.00 $0.00 0.00%

Roseland $2.00 $2.00 $0.00 0.00% $19.00 $19.00 $0.00 0.00% $15.00 $15.00 $0.00 0.00%

$25.00 $25.00 $0.00 0.00%

Glendale Lakes $34.00 $34.00 $0.00 0.00%

Floralton Beach $27.00 $27.00 $0.00 0.00%

Other Districts Vero Lake Estates East Gifford Stormwater M.S.B.U. 0.00%

82

User Fees

User Fees are generated in the enterprise and internal service fnnds primarily. As with the other revenue sources, user fee revenues have increased steadily over the last couple years. Most of the increases in this area are from the operation of the Utility water and wastewater system. The Utility system has continued its expansion into new areas of the County and has increased its customer base substantially over the past few years. The total number of customers on the water and sewer system has increased from 35,721 in 1997/98 to 44,595 in 2001/2002. During 1998/99, Indian River County

50

40

~ 30 ] ~ 20

10

0

Total User Fees


conducted a utility rate study and made numerous changes to the rate structure. The new rate structure allows for an inflation adjustment when needed. However, no inflation adjustment or other utility rate increase has been enacted since the adoption of the new structure. For the current year, Utility revenues are projected to increase $1,734,961, or 6.9% to $26,946,960.

The 2002/03 budget saw a $3.00 per round rate increase for the golf course. For the 2003/04 fiscal year rates are staying the same. Sandridge Golf Club rates remain some of the lowest in the area. Overall, golf course revenues are projected to remain nearly unchanged from last fiscal year. Shooting Range revenue is expected to increase $15,791. Fiscal year 2003/2004 will be the third fnll year of operations for the Shooting Range. No rate increases were imposed by any of the County departments for the 2003/2004 fiscal year.

Building Department Revenues

2.5

"' ~ 1.5 ~ 0 a :;§

0.5

Cash Forward Revenues

Building Division revenues have also contributed to the increasing amount of user fees. The low interest rate environment over the past couple of years has sparked a substantial increase in countywide building activity. Long term, the trend of strong Building Department revenues should continue as Indian River County is experiencing solid population growth. Nevertheless, building activities are very sensitive to economic changes, and these revenues can quickly decline if there is a downturn in the economy such as what occurred in the early 90's. Therefore, Building Department revenues are continuously monitored to detect any declines as soon as possible. These revenues serve as a useful measurement tool, since construction is a major industry for the County. Significant revenue declines in this area can forecast declines in other County revenues.

Cash forward is a type of budgeted fnnd used to supplement operating revenues. This provides a mechanism for expending remaining fnnd balances at the end of the prior year. Indian River County utilizes cash forward revenues to "roll over" capital projects from one year to another. When a large capital project will cover more than one year, it is frequently budgeted for the total cost up front. Then at the end of each year, the unspent portion is moved to the next year via cash forward, so that the project can continue. Cash forward makes up a smaller portion of the current budget than last year, because not as many of these projects have been budgeted. This change leads to the decrease of $72,524,187 in the overall budget.

83

Interfund Transfers


This category covers all transfers into a fund from a separate fund operated by the Connty. Interfund transfers have several different functions. One purpose is to allocate expenditures from one fund into others. The law enforcement transfer is one such case for Indian River County. Funds are transferred into the General Fund from the M.S.T.U. equaling 60% of the law enforcement costs of the Sheriff's Department. This effectively allocates that portion of the law enforcement function to the M.S.T.U. Another use for interfund transfer is to support the operations of a certain fund. Indian River County transfers funds from the General Fund to the Housing Authority since it has no revenue sources of its own. For budgeting purposes all fund transfers in must equal fund transfers out; thus they create a zero net effect on the overall budget.

FUND BALANCE COMPARISON

Despite a weakening national economy, Indian River County has been able to increase its fund balances for the last several years. As shown in the graph, fund balances have risen continuously since 1995. The total fund balance for all funds under Indian River County control stands at $212,841,598 (unaudited amount) on September 30, 2003. This represents about 96.6% of the approved annual budget for fiscal year 2003/2004, which indicates that the County is in solid financial condition.

Ad valorem taxing funds, which have the most impact on Indian River County taxpayers, saw fund balances increase 7 .8% to $29,761,517 during fiscal year 2002/2003. This represents 23. 7 % of the 2003/2004 budget for taxing funds, which

¼ ~

C

:§ ;§

Total Ftmd Balance

250

200

150

50

is a slight increase from 23.6% at the end of 2001/2002. The only taxing fund with a decrease in fund balance over this period is the Environmental Lands Bond Fund. This fund provides for the debt service of voted general obligation debt issued to finance acquisition of environmentally sensitive land. The Series 1995 Land Acquisition bond issue was refunded in FY 2002/03 due to the low interest rate environment. When the bonds were refunded, $600,000 in fund balance was used to pay down the remaining principal thus decreasing the amount of the new bond issue. This further decreased future debt service payments, which will result in a lower millage rate to taxpayers for the remaining life of the bonds. With the deteriorating state of the national economy over the recent past years, management has been successful in maintaining taxing fund balances to insure the financial strength of the County. This level of fund balance is consistent with the County financial policy of maintaining a fund balance of 25% of taxing funds annual budgets. A fund balance of about three months is important in taxing funds, since the fiscal year starts October 1 and the first Ad Valorem tax payment is not received from the Tax Collector until early December. Therefore the County generally experiences a negative cash flow for October and November.

84

30

25

20 v;.

~ 15 -~ ~

10

5

0

Taxing Fund Balance


The Metropolitan Planning Organization is showing a negative fund balance for 2002/03, which is attributable to grant revenue that was not received in time to be recorded in 2002/03. Major decreases in fund balance occurred in the Land Acquisition fund and the Beach Restoration fund. The Land Acquisition fund is funded with proceeds from the environmentally sensitive land acquisition bond issues. The Lost Tree Islands were purchased during 2002/03 with these funds, which significantly reduced fund balance. Fund balance in the Beach Restoration fund decreased substantially due to the completion of sectors 1 & 2 of the beach preservation plan at a cost of over $8 million. A negative fund balance

is listed for the Federal/State Grants fund due to grant funds due for but not yet received. Internal service funds provide services to County departments at no cost and thus should break even. Fleet Management has ended the 2002/2003 year with a negative fund balance which we project will correct itself this year. Our Selflnsurance fund has seen a significant decrease in fund balance mainly due to rising premium costs. Management has increased departmental charges for insurance this year to offset the increased premiums.

The current uncertainty in the economy challenges assumptions contained in the Budget. Primary concerns are whether State Revenues will be cut and whether Sales and Tourist Taxes levels will be lower than anticipated. The Budget Office will be monitoring closely economic changes affecting the County. The solid fund balances provide a buffer in the event of an economic downturn.

25.0%"

20.0%

~ 15.0% 0

i 10.0%

0.0%

85

Taxing Flmd Balance as % of

Taxing Fund Budgets Benchmark


FUND BALANCE COMPARISON AND PROJECTED CHANGES Fund Name 9/30/01 9/30/02 9/30/03 Adjusted ~djusted 9/30/2004

Audited Audited Unaudited Revenues (1) Exoenses (1) Proiected 1Mm";,.-..,,!it&Jillfllii,1:::iwi• 1 i!!PJ!!f .. - ,,.:r:, -~lilll~~ -.,0L'!\~~11iiil11 !:• . J•.:r-·i,::·· . . . ,.:•1:~ •11•L . r. !1-1--~ l!IJ!lli , ,_,_!!!!!I"'!'!'!! .: .. ,.1.: •• ,' ·- ·-··· ,.,,_,,(}ffu1li!i~ • .,1!1ii.1 , ,,. .. , .... J.,•11!'1. · ... -~'!!1 "'"If!!'

General Fund 12,779,813 13,080,718 13,728,298 63,923,443 63,415,255 14,236,486

M.S.T.U. 4,702,031 5,164,007 6,333,035 22,733,254 22,896,375 6,169,914

·rransportation Fund 2,851,401 2,951,338 3,289,149 11,838,589 12,038,654 3,089,084

Emergencv Services District 4,839,964 5,333,270 5,727,019 21,587,940 20,684,233 6,630,726

Enviro. Lands Bond Fund 1,609,998 1,086,536 684,016 2,539,663 2,337,680 885,999

Total Taxine Funds 26,783,207 27,615,869 29,761,517 122,622,889 121,372,197 31,012,209 111rr·-::sii!l;a!•:--=:i'iii:: ~ 1i:.• .i ~ I• •·-- .,.!"~· :1i.:!c ··" -~-~". '~ ~~~-=,----!'!'~"'--··---"'" ==t1if"' "'""'·-· Solid Waste Disnosal Dist. 25,148,503 --~?- 29,208,216 10,441,518 10,320,508 29,329,226

~-·•11-.==-•-=··1rt!i!!!! !=-•i·"' -:!••··· --:··•:;.iii! 51• !:1r···••iij · ,~~ II! i:m::::~ -~ -:::: :, ··-···· •=---=- ... . _,,,_ ., ,. ·-·· , ..... .,... ,/.I .,._.. • ...

Housine Authoritv (2\ NI A NIA NIA NIA NIA NIA B1 '!9111t.1•1•••=11"&Tt'rr/-f* :,, ~ · •""*Ill il:-··-111 ,Jll~-1•• 1 ••=~-•- iil!!ll!i!i!!!lii.1 ii!Mi::iiJ'II! •Pl. 11.r:ii•L--.lL. , :!"1' ~- :

, ___ ,' --illu~•• ----!!.. ,, • , - .. -• . .

Road Imoact Fees 9,979,673 8,565,490 8,578,829 5,000 5,000 8,578,829

New Traffic Imorovement Fees 6,651,004 10,850,977 14,499,490 2,460,000 7,185,292 9,774,198

Court Facilities Fund 159,204) 67,856 104,947 65,250 40,500 129,697

Section 8 Rental Assist. 51,378 70,068 91,343 1,437,480 1,437,480 91,343

Secondary Roads Construction 23,785,263 25,756,028 22,554,195 3,870,385 5,487,367 20,937,213

Special Law Enforcement 120,949 95,653 136,349 0 0 136,349

Parks Develooment 205,339 179,130 58,935 0 25,000 33,935

Tree Ordinance Fines 149,015 139,800 130,136 0 25,000 105,136

Tourist Develooment 1,306,593 1,327,298 1,268,621 525,000 573,750 1,219,871

911 Surcharee Fund 319,246 505,177 700,060 495,182 470,423 724,819

Drue Abuse Fund 41,459 53,190 34,691 224,588 215,676 43,603

IRCLHAPISHIP 704,526 1,120,221 1,435,032 954,130 954,130 1,435,032

Metro. Planning Org. 53,632 37,624 (249,182 1,139,993 1,139,993 /249,182)

Land Acauisition (161,895) 10,677,129 2,463,560 1,541,150 1,641,150 2,363,560

Mult-Jur. Trust SP. Law Enf. 61,608 54,307 76,854 0 0 76,854

Native Unlands 391,681 466,633 718,092 0 15,000 703,092

Beach Restoration 2,878,021 5,538,469 3,785,166 1,250,000 1,275,000 3,760,166

Florida Boatin!! Irnnrovement 215,536 325,415 406,577 35,000 65,000 376,577

Library Beciuests 444,649 /221,221) 39,621 0 0 39,621

Disabled Access Programs 0 31,180 34,912 20,000 20,000 34,912

Federal/State Grants 0 1,937 (31,703 0 0 131,703)

E. Gifford Stormwater MSBU 0 1,339 2,830 2,100 1,995 2,935

Gifford Street Liehtine 31,694 40,559 49,333 59,444 56,472 52,305

Laurelwood Street LightinP" 15,031 15,027 14,742 5,508 5,950 14,300

Rockridge Street Liehting 42,764 47,024 50,673 6,088 5,784 50,977

Vero Highland Street Lighting 51,243 55,751 56,867 55,228 55,178 56,917

Pornoise Point Street Lie:htine: 8,237 8,663 8,989 760 601 9,148

Sine:le Street Liehtimr 5,794 2,312 469 8,068 7,665 872

Laurel Court Street Liehtine 1,938 1,991 1,949 845 921 1,873

Tierra Linda Street Liehtine 8,921 9,032 8,991 1,878 2,010 8,859

86


FUND BALANCE COMPARISON AND PROJECTED CHANGES Fund Name 9/30/01 9/30/02 9/30/03 Adjusted Adjusted 9/30/2004

Audited Audited Unaudited Revenues (I) Exnenses (I) Pro-iected

Vero Shores Street LiP"htinv 14,986 15,450 15,597 4,819 4,740 15,676

Ixora/Eastview Street Lighting 15,243 16,080 16,597 5,690 5,405 16,882

Poinciana Street Lighting 17,230 17,839 18,071 11,760 11,993 17,838 Roseland Street Lighting 24,305 24,328 23,955 2,255 2,610 23,600 Whisoerin2: Pines Street Lightirn! 4,054 4,352 4,551 1,438 1,442 4,547

Moorin2:s Street Li2:htin2: 106,001 113,159 119,312 18,960 18,012 120,260

Walker's Glen Street Liehtine 7,254 7,781 8,292 1,695 1,610 8,377

Glendale Lakes Street Li•htin• 3,508 3,625 3,659 2,898 3,045 3,512

Floralton Beach Street Lighting 3,912 3,784 3,744 1,616 1,948 3,412

Vero Lake Estates MSBU 332,255 248,065 372,782 82,676 108,542 346,916 Total Spec. Rev. Funds 47,832,843 66,278,522 57,617,928 14,296,884 20,871,684 51,043,128

ir,RiS"i"'"'~'iliilfia!!!Z~'!=!5!i1~l Pl.. . ·······----·•······-··•········" SJSITT'l'i'I.Jt~l!l!~ll iiHIIII•·~ . ,.,.,, P!!!L, """-"':"''•••;·--=~n• ::r.a~:i: • i11•mt~liill~i f.41!1Jii~•~~ !IIF.~~~iii~li Refund & Imnrov. Bonds '445,155 453,651 494,232 1,249,028 1,249,028 494,232 • n·•,11r"'!"a1ll!l.lli!!i-·•~' ~-•••;...,.1111- "·---• " -. ~-•!!!-=•· .~ .. ;-········1·' ....... ;;~-- .. _ ., •. ,., '•""""!:Wl•m-=····',j,J a , · rijia .. !!' . .E1:=ni:11 J~!!l",,r,= • ., ,,..,.• Jl!!l~•~•iiF.J.. ,:. , •• r ii • .,:'. !!!!!Ill!!!!!!!'=-•- !;-;r,;1!!!:mi~i •!!19 -•=1 .... ar. Dodgertown Facilitv 7,034,777 4,998,428 912,493 0 0 912,493 Capital Reserve Fund 2,000,976 2,030,996 2,052,302 0 2,000,000 52,302 Shooting Range Canital 170,041 131,277 114,612 0 0 114,612 Ontional Sales Tax 33,916,290 27,029,238 32,228,832 8,675,000 6,738,752 34,165,080 Gifford Road Imnrovements 3,264,890 3,366,723 3,435,895 0 800,000 2,635,895 Homeless Assistance Center 24,457 228,702 63,589 0 0 63,589 Fellsmere Old School 45,668 62,508 26,060 0 0 26,060 Total Can, Proj. Funds 46,457,099 37,847,872 38,833,783 8,675,000 9,538,752

·"1"'~!S~1~~- ~;· 'fiPdiiiiikri11!!!· ::.,:: ~~ ~ . ; ·•1=:~ ~~"'iiiiiiii• •-:.••~ ... i!!!IJ ••• . ,., ara1111. . .... ,.,..,;,,,,., •. ,-•-•"•~Wl!EitH!J!!!!!!I!!!!!! .. !~!!l!:!!.~..!!!!!!!!!!!!! ... ' ' •••• -·· · •~'-·

37,970,031 !!!!EiJ

Shooting Range 21,694 37,032 68,621 364,611 356,061 77,171 Golf Course (138,116) 4,061 279,692 3,372,216 3,178,605 473,303 Building Denartment 3,060,044 3,443,372 4,081,808 1,884,500 2,099,599 3,866,709 Utilities 30,050,920 32,890,013 34,663,445 23,225,000 26,946,960 30,941,485

Utilities lmnact Fees 10,878,022 12,069,623 13,163,095 3,200,000 0 16,363,095

Utilities Assessments Fund 1,814,878 1,864,924 1,864,924 0 0 1,864,924 Total Enterprise Funds 45,687,442 50,309,025 54,121,585 32,046,327 32,581,225 53,586,687 r.Jt.,~:'""' •pp7--.r11rli'iil!fflill i,,:.w,' mwdrii:ifiliiB' y .~. -.JjfjfiljjiilitftF - ~ .. ' • ..,..,,·•;;:::-..:'.oil•~~ !i"•""'•',::,;.,-il==-atJ lttl Iii .1l'IJJI, i..1.2, .. ,., "--· ,•• ~ - , , ,. !!!~ ~~y, ,; ;..l=:i! .lllliiffl'."!! 1111:E!"•~~ b. ''...IIJffl"r.!11 .. .:.,.

Fleet Management 55,698 13,686 132,488) 1,668,791 1,668,791 (32,488 Selflnsurance Fund 1,339,070 691,118 414,054 3,164,933 3,164,933 414,054 Health Insurance Trust Fund 1,434,253 1,560,074 2,422,771 10,254,233 10,254,233 2,422,771 Total Internal Service 2,829,021 2,264,878 2,804,337 15,087,957 15,087,957 2,804,337 Total All Funds 195,183,270 212,400,996 212,841,598 204,419,603 211,021,351 206,239,850 All fund balances include both nonreserved and reserved portions.

(1) Adjustments have been made to budgeted revenues and expenditures based on the following assumptions. Revenues, per Fla. Statues must be budgeted at 95%; however, historically the County has collected a higher percentage. Similarly, expenditures have typically come in under budget due to management of expenses throughout the year. Use of contingencies is kept at a minimum so dollars are available for emergency situations. Additionally, for capital projects, total dollars are transferred into the capital outlay account at the start. In those instances little or no revenues are budgeted going forward, and the funds are used for expenditures over the life of the project. This reduces fund balances in subsequent years. (2) The IRC Housing Authority is a separate legally authorized organization. For financial reporting purposes this entity is presented as a discretely presented component unit, thus fund balances are not included for this presentation. (3) Enterprise and Internal Service Funds are included in the fund balance chart for comparative purposes. Technically they should be stated as retained earnings.

87

Personnel Schedule By Department


PERSONNEL SCHEDULE BY DEPARTMENT

GENERAL FUND 2000/2001 2001/2002 2002/2003 2003/2004

Actual Actual Budget Budget

001-101 B.C.C.-OPERA TIONS County Commissioner FT 5 5 5 5 Exec. Aide To Bd. Of CC FT 1 1 1 1

Assistant To Exec. Aide FT 1 1 1 1

Staff Assistant IV FT 2 2 2 2

Staff Assistant II FT 0 0 0 1

Staff Assistant I FT 1 1 1 0

Department Total 10 10 10 10

001-102 COUNTY ATTORNEY County Attorney FT 1 1 1 1

Deputy County Attorney FT 1 1 1 0

Asst. Co. Attorney I FT I 2

Legal Assistant/CLA FT 2 2 2 2

Legal Secretary FT I I I 1


001-108 RECREATION Aquatic Supervisor FT I 1 0 0

Certified Pool Operator FT l 1 0 0

Facility Manager FT 0 0 0 0

Lifeguard I FT 10 10 0 0

Lifeguard II FT 1 1 0 0

Recreation Coordinator FT 1 1 0 0

Recreation Facilities Manager FT 1 1 0 0

Staff Assistant III FT 1 1 0 0

Total FT 16 16 0 0

Staff Assistant I PT 0 3 0 0

Lifeguard I PT 12 12 0 0

Recreation Leader PT 2 2 0 0

Total PT 14 17 0 0

Lifeguard I BT 3 3 0 0 Recreation Coordinator BT 4 4 0 0

Recreation Leader BT 27 30 0 0

Total BT 34 37 0 0


88

2000/2001 Actual

001-109 MAIN LIBRARY Director, Library Service Fr l Coordinator-Systems Fr 1 Librarian I Fr 5 Librarian II Fr 3 Librarian III Fr I Library Associate I Fr I Library Associate II Fr 5 Library Clerk I Fr 5 Library Computer Spec. Fr I Library Technical Asst. Fr 3

Total Fr 26 Librarian I PT I Library Associate I PT 3 Library Clerk I PT 7 Library Technical Asst. PT I

Total PT 12 Student BT 3

Department Total 41

001-112 NORTH COUNTY LIBRARY Director - Comm. Library Fr I Librarian I Fr I Librarian II Fr 3 Library Associate I Fr 3 Library Associate II Fr 2 Library Clerk I Fr I Library Computer Spec. Fr I Library Technical Asst. Fr I

Total Fr 13

Library Associate I PT Library Clerk I PT 2 Library Technical Asst. PT 0

Total PT 3 Student BT 2

Department Total 18

001-118 IR SOIL/WATER CONSER Conservation Dist. Coordinator Fr 0 Staff Assistant II Fr I Conservation Technician Fr I

Department Total 2

001-119 LAW LIBRARY Librarian II Fr I

89

2001/2002 Actual

l I 6 3 I 2 5 5 I 4

29 I 3 7

12 3

44

2 3 3 2 I I I

14 I 2 0 3 2 19

0 I I 2

I


2002/2003 2003/2004 Budget Budget

I I l I 6 6 3 3 l I 2 2 5 5 5 5

4 4 29 29 1 I 3 3 7 7 I I

12 12 4 4 45 45

I I 2 2 3 3 3 3 2 2 I I I I I I

14 14 I

2 2 I I 4 4 3 3

21 21

0 I I I I 0 2 2

I I

001-201 ADMINISTRATOR-OPERATIONS County Administrator FT Asst County Admin. FT

Exec. Sec./ Assistant FT

Department Total

001-202 GENERAL SERVICES General Services Dir. FT

Staff Assistant IV FT

Department Total

001-203 PERSONNEL OFFICE Dir. - Human Resources FT

Benefits/Payroll Admin FT

Human Resources Admin. FT

Payroll Specialist FT

Human Resources Analyst FT

Human Resources Spec. FT

Staff Assistant III FT

Department Total

001-206 VETERANS SERVICES Manager-Veterans Services FT Veterans Services Officer FT

Staff Assistant I FT

Department Total

001-208 EMERGENCY MANAGEMENT Dir.-Emergency Services FT

Coordinator - Erner. Mgmt. FT

Staff Assistant II FT

Staff Assistant IV FT

Department Total

001-210 PARKS Superintendent-Parks FT

Asst Park Superintendent FT

Night Watchman FT

Maintenance Worker FT

Senior Maintenance Worker FT

Foreman-Parks FT

Foreman-Special Projects FT

Staff Assistant I FT

Park Ranger FT

Department Total

90

2000/2001 2001/2002 Actual Actual

1 I 1 I I I 3 3

I I I I 2 2

I I I I I I 1 0 0 1 1 1 1 1 6 6

1 1 2 2 1 I 4 4

1 1 1 I I 1 1 I 4 4

I 1 0 I l I

17 17 6 6 5 5 1 I 1 I 1 I

33 34


2002/2003 2003/2004 Budget Budget

I I I I I I 3 3

I I I I

2 2

1 I I I I I 0 0 1 I 1 I 1 1 6 6

I 2 2 1 1 4 4

I I 1 I 1 I 1 4 4

1 1 I

I 1 18 18 7 7 5 5 I I I 1 1 1

36 36

001-211 WELFARE Dir. Of Human Services FT Welfare Intake Worker FT Case Worker FT Staff Assistant III FT

Department Total

001-212 AG EXTENSION Manager Extension Service FT County Extension Agent FT Staff Assistant I FT Staff Assistant II FT

Department Total

001-213 YOUTH GUIDANCE COUNSELOR Program Dir.-Youth Guidance FT Staff Assistant II FT

Total FT Clerk Typist PT Youth Guidance Clerk BT

Department Total

001-216 PURCHASING Manager-Purchasing FT Buyer FT Storekeeper FT Staff Assistant II FT

Department Total

001-220 BLDG QPR-COUNTY BLDGS Superintendent - Bldg. & Grounds FT Custodian I FT Groundskeeper FT Tradesworker I FT Groundskeeper II FT Tradesworker II FT Tradesworker III FT Asst. SupT. - Bldg. & Grounds FT Staff Assistant III FT

Department Total

91

2000/2001 2001/2002 Actual Actual

1 1 1 1 1 1 1 1 4 4

1 1 2 2 1 1 1 1 5 5

1 1 2 2 3 3 0 0 1 1 4 4

1 1 1 1 1 1 1 4 4

1 1 5 5 2 2 12 12 1 1 3 3 1 1

I I 1

27 27


2002/2003 2003/2004 Budget Budget

1 1 1 1 1 1 1 1 4 4

1 1 2 2 1 1 1 1

5 5

1 2 2 3 3 0 1 1 0 4 4

1 1 1 1 1 1 1 1 4 4

1 1 4

2 2

12 12 1 3 3

1 I I I 1 I

26 23

001-229 OFFICE OF MGMT & BUDGET Budget Manager Ff Budget Analyst I Ff Budget Support Specialist Ff

Total Ff Budget Analyst I PT

Department Total

001-237 FPL GRANT EXPENDITURES Radiological Emergency Analyst Ff

001-238 EMERGENCY BASE GRANT Emergency Mgt. Asst. Ff Emergency Mgt. Planner Ff

Department Total

001-241 COMPUTER SERVICES Network Support Specialist Ff Computer Technician Ff Webmaster Ff Database Admin. Ff

Department Total

001-250 COUNTY ANIMAL CONTROL Animal Control Manager Ff Animal Control Officer I Ff Animal Control Officer II Ff Staff Assistant II Ff

Department Total

001-251 MAILROOM/SWITCHBOARD Mailroom Clerk Ff Senior Mailroom Clerk Ff

Total Ff Switchboard Operator PT

Department Total

001-258 WATERSHED ACTION PRGM. Program Assistant BT

001-901 CIRCUIT COURT Staff Assistant I BT

92

2000/2001 2001/2002 Actual Actual

I I I I I I 3 3 I I 4 4

1 I

I 1 1 I 2 2

1 I 1 2 1 I 0 0 3 4

I I 2 2 1 I I 5 5

I I I I 2 2 2 2 4 4

I I

I I


2002/2003 2003/2004 Budget Budget

I I I I I 3 3 I I 4 4

I I

I I I I

2 2

I I 2 2 I I I 1

5 5

I I 2 2 I I I I

5 5

I I I I 2 2 2 2 4 4

I I

I I

2000/2001 Actual

001-908 PROBATION Staff Assistant II Ff 2 Staff Assistant III Ff 1 Probation Officer Ff 1 Senior Probation Officer Ff 1

Department Total 5

CONSTITUTIONALS

001-300 CLERK OF THE CIRCUIT COURT Ff 91 PT 14

Total 105

001-400 TAX COLLECTOR Ff 35

Total 35

001-500 PROPERTY APPRAISER Ff 45

Total 45

001-600 SHERIFF Corrections Ff 121 Court Services Ff 18 Law Enforcement Ff 262

Total Ff 401 PT 16

Total 417

001-700 SUPERVISOR OF ELECTIONS Ff 9 PT 1

Total 10

93

2001/2002 Actual

2 1 1 1 5

91 17

108

35 35

47 47

128 18

265 411 17

428

10 0

10


2002/2003 2003/2004 Budget Budget

2 0 1 1 1 0 1 1 5 2

96 96 17 20

113 116

35 40 35 40

47 47 47 47

121 128 29 20

261 273 411 421 17 11

428 432

10 11 0 1 10 12

M.S.T.U. FUND 2000/2001

Actual 004-108 RECREATION

Recreation Leader FT 2 Recreation Operations Manager FT 1 Recreation Facility Manager FT 0 Aquatic Supervisor FT 0 Certified Pool Operator FT 0 Staff Assistant III FT 0 Lifeguard II FT 0 Recreation Supervisor FT 0 Head Lifeguard FT 0 Maintenance FT 0 Staff Asst. I FT 0 Lifeguard I FT 0 Pool Manager FT 0 Rec. Coordinator FT 0 Rec. Director FT 0

Total FT 3 Park Attendant PT 1 Lifeguard I PT 0 Recreation Coordinator PT 1 Recreation Leader PT 0 Maintenance PT 0 Staff Assistant I PT 0 Recreation Aide PT 1

Total PT 3 Staff Assistant I BT 0 Lifeguard I BT 0 Recreation Assistant BT 0 Recreation Leader BT 0 Rec. Coordinator BT 0 Student BT 0

Total BT 0 Department Total 6

004-204 PLANNING AND DEVELOPMENT Dir.-Comm. Development FT 1 Staff Assistant IV FT 1

Department Total 2

94

2001/2002 Actual

2 1 0 0 0 0 0 0 0 0 0 0 0 0 0 3 1 0 0 0 0 0 1 2 0 0 0 0 0 0 0 5

1 1 2


2002/2003 2003/2004 Budget Budget

4 4 1 1 1 1 1 2 2 1 1 1 1 1 1 1 1 1 1 2 2 12 13 1 1 3 3 1 1

33 34 1 1

31 31 0 0 2 2 1 1 6 6 1 1

42 42 2 2 11 11 24 24 34 34 4 4 0 0

75 75 150 151

1 1 I

2 2

2000/2001 Actual

004-205 COUNTY PLANNING Director - Planning Ff I Planner Ff I Senior Planner Ff 5 Chief Planner Ff 2 Staff Assistant I Ff I Planning Assistant Ff I Planning Technician Ff 3 Staff Assistant III Ff I

Total Ff 15 Student BT 0

Department Total 15

004-207 ENV PLAN/CODE ENFORCE Code Enforcement Officer Ff 4 Planning Assistant Ff I Senior Planner Ff I

Department Total 6

004-210 PARKS Conservation Land Mgr. Ff I

004-234 TELECOMMUNICATIONS Telecommunications Mgr. Ff I

95

2001/2002 Actual

I I 5 2 I I 3 I

15 I

16

4 I I 6

I

I


2002/2003 2003/2004 Budget Budget

I I I I 5 5 2 2 I I I I 3 3 I I

15 15 I I

16 16

4 4 I I I I 6 6

I I

I I

TRANSPORTATION FUND 2000/2001

Actual 111-214 ROADS AND BRIDGES

Manager - Road & Bridge FT 4 Vegetation Manager FT I Asst. Superintendent-Road & Bridge FT I Superintendent-Road & Bridge FT I Maintenance Worker FT 9 Senior Maintenance Worker FT 17 Equipment Operator I FT 4 Equipment Operator II FT 13 Tradesworker I FT 6 Heavy Equipment Operator FT 23 Equipment Mechanic I FT 1 Small Engine Mechanic FT 1 Finish Grader Operator FT 2 Foreman-Vegetation FT Foreman-Truck FT 1 Foreman-Patching FT 1 Foreman-Road & Bridge FT 4 Staff Assistant I FT I Staff Assistant II FT 1 Staff Assistant III FT 1 Road Projects Coordinator FT 1

Total FT 94 Comm Svc. Crew Leader PT 2 Summer Hire BT 1

Department Total 97

111-243 PUBLIC WORKS Director- Public Works FT 1 Staff Assistant IV FT Coastal Engineer FT 1 Coastal Resources Manager FT I Stormwater Engineer FT I Staff Assistant II FT I Engineering Tech. FT I Senior Engineering Inspector FT 0 Stormwater Engineer I FT 0 Manager-Capital Projects FT 1 Project Specialist FT 1

Department Total 9

96

2001/2002 Actual

4 I I 1 9 17 4 13 6

23 1 1 2 1 1 I 4 I I 1 I

94 2 1

97

1 1 1 I 1 1 0 1 I 1 1

10


2002/2003 2003/2004 Budget Budget

4 4 1 I 1 1 1 1 9 9 17 18 4 4 13 13 6 6

23 23 1 I 1 1 2 2 1 1 I 1 1 1 4 4 I 1 I 1 1 1

94 95 2 2 1 1

97 98

1 I 1 I I I I 1 0 0 1 1 1 1 I 1 I

10 10

111-244 COUNTY ENGINEERING County Engineer FT Construction Coord. Mgr. FT Right Of Way Agent FT Civil Engineer FT Senior Civil Engineer FT County Surveyor FT Rodman FT Survey Instrument Man FT Survey Party Chief FT Staff Assistant I FT Eng. Support Specialist FT Staff Assistant III FT Engineering Inspector FT Auto CADD Operator FT Engineering Technician FT Senior Engineering Inspector FT

Department Total

111-245 TRAFFIC ENGINEERING County Traffic Engineer FT Traffic Analyst FT Coordinator-Traffic Signal FT Manager-Traffic Operations FT Senior Maintenance Worker FT Traffic Tech. Asst. FT Marking Technician FT Signal Technician I FT Traffic Technician I FT Traffic Technician II FT Signal Technician II FT Staff Assistant III FT Cable Locator FT Civil Engineer FT

Department Total

97

2000/2001 2001/2002 Actual Actual

I I I I I I 2 2 2 2 I I 2 2 2 2 2 2 0 I I I I I 2 2 4 4 3 3 I I

26 27

I I I I I I I I 4 4 I I 2 2 2 2 2 2

I 2 2 I I 0 0 0 0 19 19


2002/2003 2003/2004 Budget Budget

I I I I I I 2 2 2 2 1 I 2 2 2 2 2 2 I I I I I I 2 2 4 4 3 3 2 3

28 29

I I I I I I I I 4 4 I I 2 2 2 2 2 2 I I 2 2 I I I I 0 0

20 20

EMERGENCY SERVICES DISTRICT 2000/2001

Actual 114-120 FIRE SERVICES

Bureau Chief FT I Fire Chief FT 1 Battalion Chief FI 3 Delivery Person FI I Staff Assistant I FI 1 Staff Assistant II FI 2 Staff Assistant III FI I Firefighter FI 53 Driver/Engineer FI 39 Inspector FI 1 Lieutenant FI 30 Lieutenant Inspector FT 2 Captain-Fire FI 3 Captain-Inspector FI 1 Captain-Fire Investigator FI 1 Captain-Training Officer FI 1

Total FI 141 Staff Assistant I PT 1

Department Total 142

114-253 ADVANCED LIFE SUPPORT EMS Battalion Chief FI 3 Deputy ChiefJQA FI EMS Chief FI 1 Equip. Mechanic III FI 1 Staff Assistant II FI 1 Staff Assistant III FI 1 Paramedic FI 33 EMS Lieutenant FI 30 EMS Lieut. Training Officer FI 1 EMS Captain FI 3

Department Total 75

SOLID WASTE DISPOSAL DISTRICT

411-209 REFUSE DISPOSAL Foreman-Refuse FI 1 Equipment Operator II FI 6

Department Total 7

98

2001/2002 Actual

I 1 3 1 1 2 1

53 39 1

30 2 3 I 1 1

141 1

142

3 1 1 I 1 1

37 33 I 3

82

1 6 7


2002/2003 2003/2004 Budget Budget

1 1 1 1 3 3 1 1 1 I 2 2 1 I

53 53 39 39 2 2 30 30 2 2 3 3 1 1 1 1 1 1

142 142 1 1

143 143

3 3 1 I I I I 1 1 1 I I

37 37 33 33 1 1 3 3

82 82

1 l 7 7 8 8

2000/2001 Actual

411-217 SANITARY LANDFILL Managing Director-SWDD FT I RE&B Outreach Coordinator FT 0 Environmental Engineer FT I C &D Spotter Fr 2

SWDDWorker FT I Scale Operator FT 4 Equipment Operator I (SWDD) FT I Equipment Mechanic I FT 6 Equipment Operator II (SWDD) FT I Equipment Mechanic II FT I Equipment Mechanic III FT I Foreman-SWDD FT I Staff Assistant I FT I Senior Account Clerk FT I Staff Assistant II FT I Staff Assistant III FT I Auto CADD Operator FT 0 Assessment Coordinator FT I

Department Total 25

411-255 RECYCLING SWDDWorker FT 16 Equipment Operator I (SWDD) FT I Equipment Operator II (SWDD) FT I Foreman-Recycling FT I

Department Total 19

HOUSING AUTHORITY

107-226 HOUSING AUTHORITY Admin. Secretary I FT I Dir.-Housing Authority FT I

Department Total 2

99

2001/2002 Actual

I I I 2 I 4 I I 6 I I I I I I I 1 I

27

14 3 I I

19

I I 2


2002/2003 2003/2004 Budget Budget

I I I I I I 2 2 I I 4 4 I I I I 6 6 I I I I I I I I I I I I I I I I I I

27 27

14 14 3 3 I I I I

19 19

I I I I

2 2


108-222 RENTAL ASSISTANCE Rental Assist. Spec. FT Rental Assist. Tech. I FT Rental Assist. Tech. II FT Rental Assist. Prog. Mgr. FT

Department Total

109-214 ROADS AND BRIDGES Senior Engineering Inspector FT Project Eng.-Capital Program FT Right Of Way Agent FT

Department Total

120-133 COMMUNICATIONS CENTER 911 Database Coordinator FT

123-228 IRCLHAP/SHIP PROGRAM Planning Assistant FT

124-204 PLANNING AND DEVELOPMENT Asst. MPO Staff Director FT Planner FT Senior Planner FT

Department Total

ENTERPRISE FUNDS

412-161 SHOOTING RANGE OPERATION Rangemaster II FT Range Attendant FT Range Attendant II FT

Total FT Range Attendant PT

Department Total

100

2000/2001 2001/2002 Actual Actual

I I 2 I 0 I I I 4 4

I I I I I I

3 3

I

I I

I I I I 0 0 2 2

I I 3 3 0 0 4 4 4 4 8 8


2002/2003 2003/2004 Budget Budget

I I I I I I I I 4 4

I I I I I I

3 3

I

I 2

I I I I 0 2 3

I I 3 3 0 0 4 4 4 4

8 8

2000/2001 Actual

418-232 GOLF COURSE FOOD AND BEVERAGE Custodian FT I Food Service Worker FT I Head Cook FT I

Total FT 3 Custodian I PT 1 Food Service Worker PT 2

Total PT 3 Department Total 6

418-236 GOLF COURSE ADMIN/CLUBHSE OPERATIONS Golf Professional FT 1 Manager-Golf & Club Op FT 1 Golf Cart Technician FT 2 Cart Attendant FT 3 Starter/Ranger FT 2 Pro Shop Manager FT I Assist. Golf Professional FT 1 Staff Assistant IV FT 1

Total FT 12 Cart Attendant PT 7 Starter/Ranger PT 6 Courier PT 1 Driving Range Attendant PT 2 Pro Shop Attendant PT 4 Golf Cart Technician PT 0

Total PT 20 Cart Attendant BT 0 Starter/Ranger BT 0 Floater BT 1

Total BT 1 Department Total 33

101

2001/2002 Actual

I 1 I 3 I 2 3 6

1 1 2 3 2 1 1 I

12 7 6 1 2 4 0

20 0 0 1 I

33


2003/2003 2003/2004 Budget Budget

I 0 1 I 1 1

3 2 I 0 2 2

3 2 6 4

I 1 I 2 1 3 2 2 1 1 1 1 I I I

12 9 7 7 6 6 1 1 2 2 4 4 0 1

20 21 0 1 0 1 1 1 1 3

33 33

2000/2001 Actual

441-233 BUILDING DEPARTMENT Building Official Ff I Deputy Building Official Ff I Building Support Spec. I Ff I Building Support Spec. II Ff 4 Senior Building Support Spec. Ff 1 Building Inspector I Ff 0 Plans Examiner I Ff 0 Building Inspector II Ff I Building Inspector III Ff 7 Plans Examiner III Ff 3 Plans Examiner II Ff 0 Contractor License Invest. Ff 0

Total Ff 19 Student BT 0

Department Total 19

471-218 WASTEWATER UTILITIES Supt.-Water/WW Treatment Plant Ff I Maintenance Worker Ff 0 Water/WW Plant Operator C Ff I Electrician Ff I Water/WW Plant Operator B Ff 6 Plant Mechanic Ff I Instrumentation Tech Ff 1 Chief Operator Ff 4 Staff Assistant II Ff I

Department Total 16

471-219 WATER UTILITIES Supt.-Water/WW Treatment Plant Ff I Water/WW Plant Operator C Ff 4 Electrician Ff I Plant Mechanic Ff I Water/WW Plant Operator B Ff 6 Water Plant Trainee Ff 0 Chief Operator Ff 2

Department Total 15

102

2001/2002 Actual

I I

4 I I I I 7 3 0 0

21 I

22

I I 2 I 6 I I 2 I

16

I 5 I 0 6 0 2 15


2003/2003 2003/2004 Budget Budget

I I I

2 2 4 4 I 1 4 2 I 0 2 5 4 7 3 3 0 2 0 I

23 29

24 30

I I I 2 2 I I 6 6 I I 0 0 2 2 I I

15 15

I I 5 5 I I 0 0 6 6 0 1

2 2 15 16

/-•·~ .1'·

1''5.-~ ··-;j>

471-235 UTILITIES GENERAL Director-Utilities Asst. Director-Utilities Mgr.-Assessment Projects Manager-GIS/IMS Systems GIS Analyst Controller Mgr.-Water/WW Operations Environmental Engineer Mgr.-Capital Projects Auto CADD Operator Staff Assistant II Utilities Inspector Staff Assistant IV Project Specialist

Department Total

471-257 SLUDGE OPERATIONS Chief Operator Water/WW Plant Operator B Plant Mechanic

Department Total

471-265 CUSTOMER SERVICE Supervisor-Utility Billing Meter Reader Account Clerk Customer Service Rep. Senior Account Clerk Utility Billing Specialist

Department Total

471-268 WASTEWATER COLLECTION Supervisor-Utilities Maint. Utilities Service Worker Utilities Crew Leader Lift Station Mechanic

Department Total

2000/2001 Actual

FT I FT I FT I FT FT I FT I FT I FT 3 FT I FT FT 2 FT 3 FT I FT 0

18

FT I FT I FT 0

2

FT I FT 5 FT I FT 8 FT 3 FT 2

20

FT I FT 8 FT 0 Ff 6

15

103

2001/2002 Actual

I I

0 I I I 3 I 0 2 3 I I

17

I I I 3

I 5 I

10 3 2

22

I 9 I 6

17


2003/2003 2003/2004 Budget Budget

I I I I I I 0 0

I I I I I I 3 3 I I 0 0 2 2 3 3 I I I I

17 17

I I I I I I 3 3

I I 6 7 I I

10 10 3 3 2 2

23 24

I I 8 8

I 6 7 16 17

2000/2001 Actual

471-269 WATER DISTRIBUTION Supervisor-Utilities Maint. FT 3 Supervisor-Field Maint. FT 0 Inventory Specialist FT 1 Utilities Crew Leader FT 6 Utilities Service Worker FT 18 Staff Assistant II FT I

Department Total 29

INTERNAL SERVICE FUNDS

501-242 VEHICLE MAINTENANCE Manager-Fleet Service FT Account Clerk FT Equipment Mechanic I FT 1 Equipment Mechanic II FT 6 Foreman-Vehicle Maintenance FT Parts Clerk FT

Department Total 11

502-246 RISK MANAGEMENT Manager-Risk FT Safety Coordinator FT Workers Comp. Coordinator FT

Department Total 3

BCCTOTALS FT 813 PT 65 BT 44

TOTAL 922

CONSTITUTIONAL TOTALS FT 581 PT 31

TOTAL 612

GRAND TOTALS FT 1,394 PT 96 BT 44

GRAND TOTAL 1,534

104

2001/2002 Actual

3 0 1 7 18 1

30

1 1 6

11

3

837 67 49

953

594 34 628

1,431 101 49

1,581


2002/2003 2003/2004 Budget Budget

3 3 1 1 7 7

21 21 1

34 34

1 6 6

11 11

3 3

862 866 91 92 89 90

1,042 1,048

599 615 34 32

633 647

1,461 1,481 125 124 89 90

1,675 1,695

2003/2004 Budget

2003/2004 Budget

BUDGET DETAIL

ADV ALOREM TAXING FUNDS:

GENERAL FUND REVENUE SOURCES ........................................................................................................ 105

GENERAL FUND EXPENDITURE SUMMARY BY DEPARTMENT .......................................................... 108

M.S.T.U. REVENUE SOURCES ....................................................................................................................... 172

TRANSPORTATION FUND REVENUE SOURCES ....................................................................................... 190

EMERGENCY SERVICES DISTRICT REVENUES ....................................................................................... 207

LAND ACQUISITION BONDS ......................................................................................................................... 214

SOLID WASTE DISPOSAL DISTRICT REVENUE SUMMARY .................................................................. 215

HOUSING AUTHORITY .................................................................................................................................. 222

SPECIAL REVENUE FUNDS ........................................................................................................................... 224

OTHER DEBT SERVICE .................................................................................................................................. 260

CAPITAL PROJECTS FUNDS .......................................................................................................................... 261

ENTERPRISE FUNDS: Shooting Range ......................................................................................................................................... 270 Golf Course ............................................................................................................................................... 272 County Building ........................................................................................................................................ 278 County Utilities ......................................................................................................................................... 281 Utility Impact Fees .................................................................................................................................... 297

INTERNAL SERVICE FUNDS: Fleet Management ..................................................................................................................................... 298 Risk Management ...................................................................................................................................... 300 Health Insurance ........................................................................................................................................ 302

CAPITAL IMPROVEMENTS PROGRAM ....................................................................................................... 303

CAPITAL OUTLAY .......................................................................................................................................... 311

2003/2004 Budget

GENERAL FUND

2003/2004 Budget General Fund Detail

The General Fund is the main operating fund for Indian River County. It is used to account for all financial resources, except those required to be accounted for in another fund. The majority of funding is from ad valorem taxes. The collection and disbursement of monies to the constitutional officers (Sheriff, Clerk of the Court, Tax Collector, Property Appraiser, aud Supervisor of Elections) is accounted for in this fund.

State Sources

6.8%

Local Sources

9.2%

General Fund Revenues for Fiscal Year 2003/2004

---

Ad Valorem Taxes

62.7%

Cash Forward

2.6%

__Federal Sources

0.1%

__Fund Transfers

18.6%

As shown above, over half of the General Fund revenue comes from ad valorem taxes collected by the County. Therefore, increased expenditures in the General Fund generally show up as increases on residents' ad valorem tax bills. A fund transfer from the M.S.T.U. constitutes 18.6% of revenues for the General Fund. This transfer reimburses the General Fund for 60% of the law enforcement costs incurred by the Sheriff. Another major portion of funding comes from local sources such as fines, rentals, and interest income. Indian River County strives to maintain a diverse mix of revenues to avoid vulnerability from a shortfall in any one revenue source.

105

General Fund Revenue

Actual Actual Revenue Type 2000/2001 2001/2002

Ad Valorem Taxes $29,767,565 $32,925,591 Other Licenses Fees And Permits 79,286 80,858

Federal Grants 669,331 962,914

Federal Payments In Lieu Of Taxes 25,000 57,118

State Grants 461,402 659,084

State Shared Revenues 4,692,138 4,833,384

Grants from Other Local Units 0 1,610

Governmental Revenues 1,443,150 1,219,431

Public Safety Revenues 349,479 164,115

Culture/Recreation Revenues 250,013 268,794

Court Related Revenues 333,116 384,082

Other Charges For Services 17,286 9,390

Judgments And Fines 796,223 947,602

Library Fines 49,342 50,459

Violation Of Local Ordinances 52,382 51,612

Interest 1,522,789 785,380

Rents And Royalties 132,494 151,522

Disposition Of Fixed Assets 13,778 167,320

Donations 113,465 188,853 Other Miscellaneous Revenue 2,517,200 2,803,761

Fund Transfers 10,039,084 10,779,365

Non Operating Sources 0 0

Total General Fund Revenue $53,324,523 $57,492,245

106

Budget 2002/2003

$36,838,107 80,000 67,608

0 1,152,596 3,941,272

48,384 356,864 328,300 103,680 308,500

0 822,500 50,000 45,250

680,000 160,000 30,000

169,462 2,933,008

11,099,059 2,228,109

$61,442,699


Budget Change from 2003/2004 Prior Year

$41,175,914 $4,337,807 80,000 0 38,123 (29,485)

0 0 580,000 (572,596)

3,872,160 (69,112)

0 (48,384) 371,407 14,543

306,600 (21,700) 118,287 14,607

259,875 (48,625) 2,500 2,500

678,750 (143,750)

51,000 1,000 43,000 (2,250)

390,000 (290,000)

160,000 0 20,000 (10,000)

131,035 (38,427)

3,453,712 520,704 12,191,080 1,092,021

1,698,171 (529,938)

$65,621,614 $4,178,915


The chart on this page shows that nearly half of general fund expenditures are utilized to support the Public Safety function. This is because the general fund is the primary funding source for the Sheriffs Department. The county departments that are part of the General Government, Culture and Recreation, Human Services and Economic Environment functions are described in the following section.

General Fund Budget by Function for Fiscal Year 2003/2004

Public Safety 49.8%

Transportation 0.6%


Economic Environment

0.6%

Human Services 6.0%

Interfund Transfers 10.3%

Court Related Costs


General Government 21.5%

1.6%

The report on the following page lists general fund expenditures by department. Individual department details following provide further information on the issues impacting each department. A detail of general fund expenditures to fund State Agencies, Children's Services Agencies, and Nonprofit Organizations can be fonnd at the end of the General Fund departmental section.

107

General Fund Expenditure Summary by Department Actual Actual Budget

Deot Deoartment Name 2000/2001 2001/2002 2002/2003

101 B.C.C.-Onerations $687,585 $704,003 $801,591

102 Countv Attornev 452,352 535,398 592,076

107 Communication/EmerO"encv Svc 210,616 341,589 347,875

108 Recreation 1,004,866 1,339,676 0

109 Main Library 2,095,914 2,320,893 2,476,097

111 Medicaid 472,855 536,907 520,000

112 North Countv Library 908,155 997,213 1,083,086

118 IRC Soil/Water Conservation 75,339 72,184 132,447

119 LawLibrarv 109,773 115,957 119,292

137 Sebastian Redevelonment District 40,954 89,664 117,605

138 Pelican Point Imnrovements 19 0 0

199 Reserves-B.C.C. 3,166,427 3,119,898 5,996,134

201 Administrator-Ooerations 319,767 347,476 377,029

202 General Services 158,233 165,578 182,149

203 Human Resources 295,417 369,985 398,449

206 Veterans Services 154,237 199,816 221,967

208 Emergency Manaoement 368,117 403,567 360,644

210 Parks 1,342,950 1,464,836 1,737849

211 Human Services 252,836 288,688 315,751

212 AG Extension 146,537 163,840 186,295

213 Youth Guidance Counselor 161,136 166,775 185,146

216 Purchasine 201,245 230,245 221,253

220 Buildino and Grounds 2,280,026 2,604,944 2,577,547

229 Office Of Management & Budoet 151,200 185,132 208,500

237 FPL Grant Exoenditures 43,995 60,550 106,789

238 Emergencv Base Grant 102,306 102,847 107,578

241 Comouter Services 192,700 268,207 453,584

246 Risk Management 97,000 130,000 126,000

250 Countv Animal Control 272,206 294,021 342,153

251 Mailroom/Switchboard 331,332 322,579 367,654

252 Environmental Control 18,548 18,599 18,600

258 Watershed Action Prooram 0 27,820 12,705

300 Clerk Of Circuit Court 2,447,254 2,541,433 2,914,282

400 Tax Collector 680,013 967,125 700,000

500 Prooertv Annraiser 2,035,868 2,242,392 2,313,503

600 Sheriff 25,578,322 27,297,666 28,379,866

700 Supervisor Of Elections 661,786 921,794 960,856

901 Circuit Court 519,409 531,050 454,088

902 Countv Court 24,005 36,799 47,453

905 Court Reoortine 76,969 59,437 91,766

908 Probation 216,457 241,841 256,349

Outside Aeencies and Non Profits 4,069,852 4,542,247 4,630,691

Total General Fund $52,424,578 $57,370,671 $61,442,699



$811,387 $9,796

593,108 1,032

359,555 11,680 0 0

2,568,660 92,563

521,560 1,560 1,141,620 58,534

95,364 (37,083) 127,264 7,972

125,956 8,351

0 0 6,771,012 774,878

392,109 15,080

196,829 14,680

424,539 26,090

239,338 17,371

370,559 9,915

1,853,926 116,077

332,064 16,313

182,056 (4,239)

183,395 (1,751)

235,182 13,929 2,716,203 138,656

221,765 13,265

77,518 (29,271)

118,123 10,545

474,381 20,797

157,500 31,500 339,645 (2,508)

386,449 18,795

18,600 0 25,000 12,295

2,718,097 (196,185) 750,500 50,500

2,455,350 141,847

31,546,081 3,166,215

1,035,300 74,444

448,238 (5,850)

42,127 (5,326)

70,350 (21,416)

82,917 (173,432)

4,411,987 (218,704)

$65,621,614 $4,178.915

** A detail of expenditures to fund Outside Agencies and Non Profit Organizations can be found at the end of this Section. See individual department details for further information on the issues impacting each department.

108


ORGANIZATION CHART OF DEPARTMENTS FUNDED BY THE

GENERAL FUND

Clerk of Circuit Court

General Services

Libraries

Soil& Water Conservation

Veterans Services

Ag Extension

Purchasing

Buildings & Grounds

Mailroom& Switchboard

Probation

Residents of Indian River County

Board of County Commissioners

County Administrator

County Attorney

Assistant County Administratoc

Emergency Services

Emergency Management

FPL Grant

Office of Management & Budget

Computcr Services

Human Resources

EMS Base Grant

Animal Control

Public Works ·r:=;=-: ~

Supervisoc

of Elections

Youth Guidance

Partial Fuuding from Geueral Fund

109

Hwnm Services

BOARD OF COUNTY COMMISSIONERS

Statement of Function


The department is comprised of the five members of the Board of County Commissioners, their executive aide and

associated staff. The Board is the governing force of the County. It sets the laws and policies under which the

County runs. The Executive Aide is responsible for assisting the Board and its individual members with conducting

the day-to-day business of the Commission.

2002/2003 Accomplishments

• Completed an orderly transition from Commissioners chairing County committees, to becoming a non-voting

liaison member.

• Records and minutes were purged, organized and filed in a systematic method.

• In cooperation with Computer Services, cameras were installed in Conference Room "A" and the Commission

Chambers to enable Commissioners and staff to observe meetings via their personal computers, making more

efficient use of their time.

2003/2004 Goals and Objectives

• As the governing body of the County, assure that all rules and regulations underits jurisdiction are adhered to and

promulgated in a just and reasonable manner. Also, ensure that such rules are consistent with the public's best

interest. • Two Commissioners will complete the Florida Counties Foundation County Commissioners Voluntary

Certification Program and should receive County Commissioners Certification in spring of 2004.

• Coordinate with Community Development in the creation of an informational database that will be accessible to

all County employees. Information contained in this database will include current names, addresses, phone

numbers, e-mail address and fax numbers of all County committee members. Also included will be contact

information for legislative delegates, as well as state and federal officials.

• The Executive Aide's objective is to maintain a well-organized office and continue to assist, support, and

cooperate with the County Commissioners, department personnel, and the public to facilitate the implementation

of services, policies, laws, and regulations.

• Educate County staff and the public about information that is available on the County website, particularly the

minutes and videos of all County Commission meetings.

• Scan newly organized records and minutes into a format that is readily accessible.

110

BOARD OF COUNTY COMMISSIONERS

Performance Measures

Performance Indicator Actual FY Actual FY 2000/2001 2001/2002

Total number of committees minutes taken by staff 32 32

Telephone inquiries handled* 13,500 6,001

Walk-in inquiries from the public for general 2,500 2,202 information

Incoming pieces of correspondence 5,200 5,003

Outgoing pieces of correspondence 4,200 4,004

Number of agenda items processed 950 1,005

Incoming/Outgoing e-mail messages 2,800 3,506

*2000/2001 numbers are estimates.

Staffi Ill!!: Actual Actual Budget

2000/2001 2001/2002 2002/2003

Department Total FT 10 10 10

E d't xuen 1 ures Fund/Department Actual Actual Budget

001-101 2000/2001 2001/2002 2002/2003

Personal Services $485,646 $515,339 $551,408

Contractual Services 118,601 106,018 128,355

Operating Expenses 56,697 58,500 83,090

Suoolies Exoense 26,641 24,146 34,791

Other Exoenses 0 0 250

Caoital Outlay 0 0 3,697

Total Exoenditures $687,585 $704,003 $801,591

See 2003/2004 CAPITAL OUTLAY section for detail of budgeted capital.

111


Actual FY Projected

2002/2003 2003/2004

34 33

5,500 5,665

2,268 2,336

5,153 5,308

4,200 4,326

950 970

3,750 4,000

Budget Change from

2003/2004 Prior Year

10 0

Budget Change from


$589,300 $37,892

114,350 (14,005)

73,547 (9,543)

30,240 (4,551)

150 (100)

3,800 103

$811,387 $9,796

COUNTY ATTORNEY



The County Attorney's office provides legal services to the Board of County Commissioners, the County

Administrator, county departments and county boards, as necessary. Legal services include providing legal advice on

a variety of subjects affecting couuty government, reviewing Board of County Commissioners agenda items, attending

meetings of the Board of County Commissioners, the Planning and Zoning Commission and the Value Adjustment

Board; defending aud bringing lawsuits, drafting ordinances and resolutions, and reviewing and drafting agreements.

In addition, attorneys review subdivision plats, deeds, easements, liens and satisfactions, and attend real estate

closings. Other functions include monitoring county expenditures in the criminal justice system (Article V costs),

challenging requests for payment of certain costs and defending bail bond forfeitures. Attorneys issue formal legal

opinions and meet informally with county staff to answer legal questions relating to their various areas of

responsibility. These legal services are performed by the county attorney and two assistant county attorneys. The

attorneys are assisted by two legal assistants and a legal secretary.


• To continue providing quality legal services to the Board of County Commissioners and the county

administration.

• To coordinate with and monitor outside counsel.

• To continue monitoring county expenditures in the criminal justice system and contain Article V costs.


Performance Indicator Actual FY Actual FY Actual FY Projected

2000/2001 2001/2002 2002/2003 2003/2004

Total number of agenda items reviewed 843 804 828 825

Total number of resolutions prepared and reviewed 157 128 157 147

Total number of ordinances drafted and reviewed 40 41 38 40

St ffi a mg Actual Actual Budget Budget Change from

2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Denartment Total FT 6 6 6 6 0

E d" xpen 1tures Fund/Department Actual Actual Budget Budget Change from

001-102 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Personal Services $411,032 $498,043 $534.619 $531,263 ($3,356)

Contractual Services 4,988 8,940 27,614 31,000 3,386

Operating Expenses 9,929 8,233 11,396 11,350 (46)

Sunnlies Exnense 18,151 20,182 16,597 17,645 1,048

Other Expenses 0 0 0 0 0

Capital Outlay 8,252 0 1,850 1,850 0

Total Expenditures $452,352 $535,398 $592,076 $593,108 $1,032


112

COMMUNICATION/EMERGENCY SERVICES



This department houses expenditures associated with the operations and maintenance of the County communications

equipment and the 800 MHz Public Safety Trunked Radio System. Supervision of operations and maintenance is part

of the Radiological Emergency Analyst's responsibilities.


• Supervision of operation and maintenance of county communication and the 800 MHz Public Safety Trunked

Radio System.

• Monitored billing and maintained records for tower leases.

• Monitored interdepartmental billing records from Communications International.

• Maintained renewals of FCC.radio licenses.

• Maintained countywide LID database for 800 MHz Public Safety Trunked Radio System.


• Continue supervision of operation and maintenance of county communication and the 800 MHz Public Safety

Trunked Radio System.

• Continue monitoring billing and maintaining records for tower leases.

• Continue monitoring interdepartmental billing records from Communications International.

• Continue to maintain renewals of FCC radio licenses.

• Continue to maintain countywide LID data base for 800 MHz Public Safety Trunked Radio System.

E d"t xpen 1 ures Fund/Department Actual Actual Budget Budget Change from

001-107 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Contractual Services $728 $28,383 $27,210 $1,500 ($25,710)

Ooeratin2: Exoenses 209,827 213,461 222,905 225,795 2,890

Sunnlies Expense 61 74,000 76,105 77,105 1,000

Other Exoenses 0 0 155 155 0

Capital Outlay 0 25,745 21,500 55,000 33,500

Total Exnenditures $210.616 $341.589 $347,875 $359,555 $11.680


113

RECREATION



The Indian River Connty Recreation Department provides, operates and publicizes recreational programs and facilities for the use of County residents and visitors of all age groups. It also provides trained, certified water safety personnel at County beaches. The Recreation Department previously was a coordinated effort between Indian River County and the City of Vero Beach. Due to recent growth in the unincorporated areas the decision was made to form a County Recreation Department. Beginning in FY 2002/03, funding for the various programs and administrative costs come solely from the County's M.S.T.U. fund. The Recreation Department is presented here to show historical amounts when expenditures were housed in the General Fund. This department accounts for the cost of programs directed at residents living in the unincorporated areas of the County.

s ffi ta mg Actual Actual Budget Budget Change from

2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Denartment Total FT 16 16 0 0 0


001-108 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Personal Services $789,080 $1,038,421 $0 $0 $0

Contractual Services 51,009 70,702 0 0 0

Oneratin2: Exnenses 50,036 69,948 0 0 0

Sunnlies Exoense 33,091 52,176 0 0 0

Other Expenses 53,047 56,323 0 0 0

Communications Exoense 429 1,400 0 0 0

Caoital Outlav 28,174 50,706 0 0 0

Total Exnenditures $1,004,866 $1,339,676 $0 $0 $0

114

MAIN LIBRARY



The mission of the Indian River County Library System is to provide the means for people of all ages, interests and circumstances to have access to the recorded wisdom, experiences, and ideas of others. In support of this mission, library materials are assembled, organized, and made accessible to all. Opportunities for personal, educational, cultural, and recreational enrichment are offered. Collections oflibrary materials, services, and programs are planned and developed to respond to individual and community needs. A trained and skilled staff and the latest technologies facilitate the use of resources of the library system. By committing themselves to excellence in all facets of the library system's services, the library administration, staff, and Public Library Advisory Board reaffirm the democratic ideals upon which the American public library was founded.


• Ranked first in the state for reference transactions and adult programming. • Access to numerous online reference databases was made available to the public from their home or office. • Plans are progressing for a joint use library facility with Indian River Community College. • Monthly computer usage in the library averaged 12,000 customer sign-ups.


• Provide free and equal access to information on all issues in all available formats. • Support the three major roles of the library (as defined by the American Library Association and based on library

statistics) by functioning as reference library, independent learning center, and popular materials library through comprehensive collections, qualified staff, and diversified programs.

• Provide basic collections to support the library's secondary community roles of preschoolers' door to learning, formal education support center, and community activities/information center.

• Continue to keep residents involved in library programs and services. • Continue to keep abreast of new technologies.


Performance Indicators Actual FY Actual FY Actual FY Projected 2000/2001 2001/2002 2002/2003 2003/2004

Main Library Statistics

Circulation 607,911 597,828 707,447 757,000

Library visits 457,466 430,855 402,488 443,000

Borrowers (system-wide) 60,764 66,943 74,009 85,000

Program attendance 28,922 19,623 27,204 32,000

# Items in collections 400,000 400,000 360,868 380,000

Reference transactions 308,781 282,698 307,216 320,000

Internet/Computer Usage 64,554 66,067 185,684 200,000

County-wide Statistics

Circulation per capita 7.73 7.60 8.54 9.18

Visits per capita 5.43 5.20 4.94 5.43

Attendance per capita 0.44 0.30 0.45 0.50

Reference trans. per capita 5.14 4.56 5.00 5.51

% of County population with library cards 40% 57% 61% 65%

llS

MAIN LIBRARY

s ffi ta mg Actual Actual

2000/2001 2001/2002

Denartment Total FT 26 29

Expenditures Fund/Department Actual Actual

001-109 2000/2001 2001/2002

Personal Services $1,090,411 $1,210,449

Contractual Services 49,144 49,797

Ooerating Exoenses 163,916 160,838 Sunnlies Exnense 561,220 593,801

Other Exoenses 99,165 109,827

Library Materials 118,538 176,882

Caoital Outlav 13,520 19,299

Total E=enditnres $2,095,914 $2,320,893

116

Budget 2002/2003

29

Budget 2002/2003 $1,365,144

49,970 163,979 561,004 128,196 199,204

8,600 $2,476,097



29 0

Budget Change from 2003/2004 Prior Year $1,472,829 $107,685

58,390 8,420 158,008 (5,971) 584,616 23,612 133,468 5,272 161,349 (37,855)

0 (8,600)

$2,568.660 $92,563

MEDICAID



The Medicaid budget is a program mandated by the State whereby the County is required to pay a portion of hospital and/or nursing home expenses for County residents who are eligible for Medicaid. The Human Services Department administers this program for the County. This department accounts for the expenditures associated with providing this program.


001-111 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Hosoital Pavments $285,671 $328,957 $340,000 $340,000 $0

Nursing Home Pavments 187,184 207,950 180,000 181,560 1,560

Total Exnenditures $472,855 $536,907 $520,000 $521,560 $1,560

117

NORTH COUNTY LIBRARY



The mission of the Indian River County Library System is to provide the means for people of all ages, interests and circumstances to have access to the recorded wisdom, experiences, and ideas of others. In support of this mission, library materials are assembled, organized, and made accessible to all. Opportunities for personal, educational, cultural, and recreational enrichment are offered. Collections oflibrary materials, services, and programs are planned and developed to respond to individual and community needs. A trained and skilled staff and the latest technologies facilitate the use of resources of the library system. By committing themselves to excellence in all facets of the library system's services, the library administration, staff, and Public Library Advisory Board reaffirm the democratic ideals upon which the American public library was founded.


• Sponsored six library coffee house programs, three Florida Humanities Council programs and 16 fihn programs. • During the eight-week summer session, a record number of children (4,152) attended library programs. • Reviewed library collections to remove unsightly, poorly used, or out-of-date materials. • The selection committee diligently recommended purchases for all library collections, among which the most

popular new collection featured DVD movies for children and adults. • Started a new program, the Sebastian Chess Club, which began meeting twice a month at the library, with

participants of all ages.


• Library staff will publicize library resources, services, and programs through brochures, the media, speaking engagements, and the library website to educate the public about the resources available to them at their local library.

• Customer service will be improved through staff training to maximize customer satisfaction with library services. • Library programming opportunities will be offered for all ages with varying interests. The Library Coffee House,

Winter Film Series and Humanities speakers programs will again be offered free of charge and open to the public. • Instruction in the use of computers and research methodology will be offered to the public. • Library materials for all collections will be selected to reflect the wants and needs oflibrary users. The collection

will be reviewed to remove worn, out-of-date, or poorly used materials. • Increase library usage and the number of active users by 10%.

118

NORTH COUNTY LIBRARY


Performance Indicator Actual FY 2000/2001

North County Statistics

Circulation (1) 244,656

Library visits 148,768

Borrowers (2) 16,673

Program attendance 21,405

# items in collections 135,385

Reference transactions (3) 250,165

Internet Logins 14,571

County-wide Statistics

Circulation per capita 7.73

Visits per capita 5.43

Attendance per capita 0.44

Reference trans. per capita 5.14

% of County population with library cards 40%

Actual FY 2001/2002

264,955

165,946

18,591

15,812

140,132

218,440

17,182

7.60

5.20

0.30

4.56

57%


Actual FY Projected 2002/2003 2003/2004

305,405 335,946

188,452 207,297

20,724 22,796

27,961 30,757

142,836 145,693

237,825 261,608

28,823 31,705

8.54 9.18

4.94 5.43

0.45 0.50

5.00 5.51

61% 65%

(1) Circulation statistics include checked-out barcoded items only. Figures are derived from computer generated monthly statistics.

(2) Records are purged each year of all borrowers who have been inactive for the past three years. (3) Reference statistics include Reference questions fielded by staff, plus resources used, as well as in-house use oflibrary

materials for research by library visitors.

St ff a mg Actual Actual Budget Budget Change from

2000/2001 2001/2002 2002/2003 2003/2004 Prior Year Department Total FT 13 14 14 14 0

E d' xpen 1tures Fund/Department Actual Actual Budget Budget Change from

001-112 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year Personal Services $574,633 $610,262 $696,167 $736,170 $40,003 Contractual Services 1,036 12,801 29,714 30,166 452 Ooerating Exoenses 57,951 63,766 72,613 67,735 (4,878) Sunn!ies Expense 132,446 139,818 147,833 159,462 11,629 Other Expenses 75,133 89,239 68,038 70,837 2,799 Librarv Materials 66,239 69,195 68,721 77,250 8,529 Capital Outlay 717 12,132 0 0 0 Total Evnenditures $908,155 $997,213 $1,083.086 $1,141,620 $58,534

119

SOIL AND WATER CONSERVATION



The Indian River Soil and Water Conservation District (IRSWCD) was organized for the purpose of developing a program of management and conservation of the soil, water and related natural resources of the County, and to promote and encourage the voluntary implementation of conservation practices on privately owned land. The District is governed by a locally elected board of non-salaried public officials. The Indian River County Board of County Commissioners (BCC) provides office space, some equipment, supplies, and salaries for a staff assistant and a conservation technician. The District works in cooperation with the Florida Department of Agriculture and Consumer Services (FDACS) and the United States Department of Agriculture Natural Resources Conservation Service (USDA/NRCS).


• A total of 190 conservation related presentations at area schools, youth groups, and urban and agricultural groups were given to over 2,986 persons.

• IRSWCD Board and NRCS have provided assistance to the Indian River County Citrus Best Management Practices (BMP) Committee in the continuing development of the now published and adopted BMP Manual for Indian River Citrus.

• The IRSWCD Board, in conjunction with the Board of County Commissioners, has contracted with the St. Johns River Water Management District (SJRWMD) and the FD ACS for state cost-share programs, and have contracts with individual Indian River County land users to voluntarily install BMPs. Our office has provided technical and administrative assistance with these programs.

• Assisted Indian River County government and local citizens with the planning, design and management of over 57 excavated pond permits.


• Reduce the amount of freshwater runoff entering the Indian River Lagoon. • Reduce the amount of nutrients (fertilizers, etc.) and pesticides entering the Indian River Lagoon. • Increase natural resource conservation by providing educational information and conducting the following

educational youth competitions: land judging, Indian River Lagoon Envirothon, a public speaking contest, poster contest, and a poetry contest.

• Slow down the increase in salinity of artesian and shallow aquifer wells. • Participate in community and school events such as Earth Day, Soil and Water Stewardship Week, science fairs,

and career days. • Continue to obtain funding through cost-share programs that will encourage landowners to implement BMPs.

120

SOIL AND WATER CONSERVATION


Performance Indicator Actual FY 200012001

Total Customers Assisted 2,364

Customers (Conservation Education) NIA Customers (Conservation Planning & Application NIA Conservation Planning (Acres) 4,008

Conservation Practices Applied (Acres) 28,974

Inventory and Evaluations: Pond Permits/Design/ Mgt. 33

Others, Brief Contacts, etc. 201

s ffi ta Ill!! Actual Actual

200012001 200112002

Deoartment Total FT 2 2

E d" xpen 1tures Fund/Department Actual Actual

001-118 200012001 200112002 Personal Services $65,845 $65,301 Operatin~ Expenses 2,095 1,874 Sunnlies Exoense 3,915 3,392 Capital Outlav 3,484 0 Grants and Aids 0 1,617

Total Exnenditures $75.339 $72,184

121

Actual FY 2001/2002

3,925

NIA NIA 1,765

25,880

34

57

Budget 200212003

2

Budget 200212003

$73,625 5,617 4,821

0 48,384

$132,447


Actual FY Projected 200212003 200312004

3,966 3,500

2,986 2,500

538 500

8,093 5,000

27,980 25,000

57 40

439 350

Budget Change from 200312004 Prior Year

2 0


$85,309 $11,684 5,417 (200) 4,638 (183)

0 0 0 (48,384)

$95,364 ($37,083)

LAW LIBRARY



The Law Library, located in the courthouse, is a source of information and material regarding local, State, and Federal statutes, ordinances, case law, and regulations. The purpose of this department is to organize, maintain and provide an up-to-date law library available to everyone in the community.


• Retained the value of the existing collection by obtaining updated supplements reflecting modifications and additions to all levels of legal information.


Goal: Continue following sound fiscal and organizational practices to ensure maximum benefits to all users from the available resources.

Objectives: • Provide materials and information services that are responsive to the ever-growing and diverse needs of the

community, while maintaining maximum availability to all.



2000/2001 2001/2002 2002/2003 2003/2004

Circulation 21,491 21,529 21,172 23,000

Patrons in 6,028 5,459 5,599 6,500

# of items in collection 20,691 21,390 22,000 24,000

Reference transactions 6,790 9,746 11,488 13,000


2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Department Total FT 1 1 1 1 0

E d"t xoen 1 ures Fund/Department Actual Actual Budget Budget Change from

001-119 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Personal Services $42,912 $46,379 $50,337 $54,381 $4,044

Oneratim! Exnenses 138 0 1,040 1,040 0

Sunnlies Exoense 36,616 38,743 36,175 38,845 2,670

Other Expenses 30,107 30,835 31,740 32,998 1,258

Total Expenditures $109,773 $115,957 $119.292 $127.264 $7,972

122

SEBASTIAN REDEVELOPMENT DISTRICT



In June 2000, the City of Sebastian created a Community Redevelopment District in accordance with Section 163, Florida Statutes. This district utilizes incremental tax revenues to finance improvements in the Sebastian riverfront area. Each December, the County remits the incremental tax revenues to the City for this purpose. These payments are recorded in this department.

E d"t xnen 1 ures Fund/Department Actual Actual Budget Budget Change from

001-137 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Sebastian Redevelopment District $40,954 $89,664 $117,605 $125,956 $8,351

Total Expenditures $40,954 $89,664 $117,605 $125,956 $8,351

GENERAL FUND RESERVES


This department is used to account for fund transfers out, cash forward expenses, contingency and salary reserves. Fund Transfers Out consists of transfers to the Transportation Fund and the Housing Authority, which support the operations of both. Cash forward is a type of working capital reserve account used to estimate expenses from October 1 of the ensuing fiscal year until the time revenues for the new year are expected to be available. The Reserve for Contingency provides a cushion for unforeseen expenditures during the year in the case of emergencies or additional projects.


001-199 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Fund Transfer $3,166,427 $3,119,898 $3,486,268 $3,914,653 $428,385

Contin2:encies 0 0 303,507 650,000 346,493

Cash Forward 0 0 2,206,359 2,206,359 0

Total E=enditures $3,166,427 $3,119,898 $5,996,134 $6,771,012 $774,878

123

ADMINISTRATOR OPERA TIO NS



The County Administrator's primary responsibility is to efficiently and effectively implement the goals and policies of the Board while meeting the needs of the citizens of Indian River County by providing an acceptable level of service and maintaining a solid fmancial position. The Administrator is directly responsible for all County departments except constitutional officers, the County Attorney, the BCC Executive Aide and their respective staff.


• Completed refinancing of the series 1995 General Obligation bond issue along with refinancing of the series 1993 Recreational Refunding bond issue, which will lead to a significant reduction in interest expense for Indian River County.

• Completed closing on the purchase of Lost Tree Islands environmentally sensitive lands with the use of land acquisition bonds, state grants, and contributions from the City of Vero and the Town oflndian River Shores.

• Passed, through voterreferendum, an extension of the County's One-Cent Sales Tax. This extends the sales tax for fifteen years and seven months from June 1, 2004, securing funding for the County's infrastructure and capital needs for this period.


Goal: Provide effective planning and efficient use of facilities and personnel in implementing services, policies, laws, and regulations.

Objective: • Maintain a strong administrative framework providing leadership to Board of County Commission departments

through the oversight of daily operations and assistance in accomplishing departmental and county goals and objectives.

Staffi Ill!! Actual Actual Budget Budget Change from

2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Deoartment Total FT 3 3 3 3 0

E xpenditures Fund/Department Actual Actual Budget Budget Change from

001-201 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year Personal Services $311,463 $338,038 $365,432 $381,546 $16,114

Operating Expenses 6,614 6,652 8,475 8,475 0

Suoolies Expense 1,690 2,786 3,122 2,088 (1,034)

Total Exnenditures $319,767 $347,476 $377,029 $392,109 $15,080

124

GENERAL SERVICES



The General Services Department is a multi-functional department composed of both related and unrelated divisions providing both internal and external services. The internal functioning divisions providing services to other agencies within the County government are the Buildings & Grounds Division; the Mailroom and Switchboard Services; the Telecommunications Division; and the Purchasing Division. Externally functioning divisions providing primary service to the general public include the County Library System; Probation; Veteran's Services; Agricultural Extension Office; Soil & Water Conservation; the Housing Authority; and the Shooting Range. The General Services Department provides supervision and administration of all the previously mentioned divisions.


• Continued the restoration work on the Old Fellsmere School by removal of asbestos and lead; started the replacement of the fascia and soffit at the top of the building.

• Coordinated and acted as the liaison on behalf of the County Administrator, with the Project Manager, relative to the expansion of the new proposed County Administration Building

• Coordinated with Project Manager in preparation of a Request for Qualifications for the necessary architectural and engineering design services for the proposed new County Administration Building; acquired appraisals and initiated negotiations for land acquisition of the needed additional tracts for expansion of the new building.

• Coordinated the recommendation and selection of the consultant services for the needs assessment and master plan for the new county jail expansion.

• Coordinated with management of Shooting Range and regulatory agencies for expansion of shooting services, such as the sporting clays course.

• Downsized the County Probation Department by outsourcing Probation Services through a non-profit organization known as C.O.R.E., Inc.

• Phased out in-house custodial services by contracting out the services in the County Administration Building. • Coordinated with the staff of the Soil & Water Conservation District in administration of the Citrus Best

Management Practices Grant program. • Coordinated with Director of Library Services in negotiations with Indian River Community College towards

establishment of a joint-use library at the Mueller Center of the College. • Coordinated with Purchasing Division for disposal/sale of over 600 outdated voting machines, resulting in receipt

of over $5,000 to County funds. • Coordinated with management of Shooting Range for Law Enforcement Olympics held in June. • Converted to a lower cost long distance provider for the County Administration Building to provide future

savings. • Coordinated with the Indian River County School Board and City of Vero Beach regarding enhancement of the

Public Access TV channels.

125

GENERAL SERVICES



• Coordinate and complete the acquisition of the needed parcels for the site of the new County Administration Building.

• Continue to work with the Public Safety Coordinating Council and the BCC relative to the County jail expansion program.

• Coordinate with the management of the Shooting Range and regulatory agencies for the expansion of shooting services such as the sporting clays course Law Enforcement Pistol Range.

• Coordinate with Buildings and Grounds Division for the replacement of the chiller for the existing Administration Building.

• Continue negotiations with Indian River Community College to develop agreements for a joint-use library for both Indian River County and the college.

• Undertake the development of a Master Plan for the County Library System. • Coordinate with representatives from the University of Florida and Institute of Food and Agricultural Sciences

(IF AS), to obtain full agency representation for the staff at the County Extension office. • Establish a new Request for Proposals for custodial services for county facilities and award a new contract for the

next fiscal year.


2000/2001 2001/2002 2002/2003 2003/2004 Prior Year



001-202 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year Personal Services $152,032 $160,556 $174,752 $190,031 $15,279

Contractual Services 0 39 40 40 0

Operating Expenses 3,633 3,509 4,900 4,900 0

Sunnlies Exoense 1,642 1,474 2,243 1,644 (599)


Communications Exnense 0 0 114 114 0

Caoital Outlav 926 0 0 0 0

Total Exoenditures $158,233 $165,578 $182,149 $196,829 $14,680

126

HUMAN RESOURCES



The main function of the Human Resources is to formulate and administer personnel policies that create a fair, safe and lawful working environment conducive to productivity. This encompasses organizational planning, development and implementation of all policies relating to equal employment opportunities, wage and salary administration, implementing disciplinary and grievance procedures, and oversight of employee benefit plans and programs.


• Implemented new MUNIS Human Resources payroll software. • Conducted customer service training for managers and employees.


• Continue training of managers, supervisors and general employees. • Streamline the Human Resources Department's administrative processes. • Assess and recommend revisions to the County's Administrative Policy Manual. • Research alternatives to present health insurance plan.


Performance Indicator Actual FY Actual FY Actual FY Projected 2000/2001 2001/2002 2002/2003 2003/2004

Employee turnover rate 11.8% 10% 10.2% 10%

# of training sessions conducted 0 8 6 6

Total# ofBCC employees 922 953 1,042 1,048

% of grievances resolved without proceeding to NIA 100% 100% 100% arbitration

Human Resources expenses per employee $320.41 $388.23 $382.39 $405.09


2000/2001 2001/2002 2002/2003 2003/2004 Prior Year



001-203 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year


Contractual Services 60,893 7,807 8,685 7,685 (1,000)

Operating Expenses 12,060 18,791 19,171 19,171 0 Suoolies Expense 4,083 7,936 7,539 5,375 (2,164)

Other Exoenses 0 0 0 0 0 Capital Outlav 715 4,550 3,465 0 (3,465)


127

VETERANS SERVICES



The Veterans Services office provides all veterans in Indian River County full access to a State Certified Veterans Service Officer, who provides information and direction regarding available veterans services. The division assists veterans and their families in preparing and presenting benefit claims due under Federal and State statutes. It also provides a forum to keep the local community informed of the needs of veterans and also any changes to Federal and State laws that affect veterans and their families.


• Wrote a monthly veterans column for the Vero Beach Press Journal. • Gave numerous presentations to hospitals, assisted living facilities, nursing homes and veterans organizations. • Performed numerous outreach visits to veterans and widows, who, because of physical or mental handicaps, could

not visit the local office, and assisted them in placing benefit claims with government agencies.


• Continue to write monthly veterans column for the Vero Beach Press Journal to keep Indian River County veterans, their widows, and/or their survivors informed of current changes to Federal, State, and County benefits available to them.

• Continue to give presentations to veterans' organizations and other civic groups in order to keep them aware of current veterans benefits.

• Continue to assist veterans and their families in obtaining benefits from Federal, State and County agencies.



# of clients processed 4,634 4,372 4,348 4,500

# of forms prepared 1,830 1,977 1,871 2,000

# of appeals assessed 12 6 26 20

# of transportation requests served 2,501 2,493 2,458 2,500

# of phone inquiries handled 11,077 10,712 9,341 9,500

Recurring income benefits obtained for veterans $418,755 $305,501 $722,430 $740,000

One-time retroactive benefits obtained for veterans $286,665 $656,048 $252,158 $260,000

128

VETERANS SERVICES


2000/2001 2001/2002

Department Total FT 4 4


001-206 2000/2001 2001/2002 Personal Services $146.555 $144,678 Contractual Services 0 21 Operating Expenses 4,560 6,623 Sunnlies Exoense 3,122 3,892 Other Expenses 0 0 Capital Outlay 0 0 Grants and Aids 0 44,602

Total Expenditures $154,237 $199,816 See 2003/2004 CAPITAL OUTLAY section for detail of budgeted capital.

129

Budget 2002/2003

4

Budget 2002/2003

$161,794 0

8,084 4,179

60 1,850

46,000 $221,967



4 0


$179,343 $17,549 0 0

8,626 542 3,409 (770)

60 0 1,900 50

46,000 0

$239,338 $17,371

EMERGENCY MANAGEMENT



The Emergency Management Department's function is to develop, coordinate and promote comprehensive emergency plans for pre- and post-disaster events in Indian River County. Its responsibilities include ensuring that the County meets all local government requirements under the State Emergency Management Act. This division is responsible for county compliance with Florida Statute 252 and all associated rules. The department also supervises and directs the operations and maintenance of County communications, warning equipment and associated systems to ensure the operational readiness for any type of emergency. Responsibilities of the department include management of the County's Fire Services, Radiological Emergency Preparedness, and Advanced Life Support divisions. Adequate public preparedness, warning and education is the highest priority for Emergency Management.


• Completed Comprehensive Emergency Management Plan updates. • Participation in the Statewide Hurricane Exercise. • Participation in the County Terrorism Exercise. • Continued public safety announcements on local television and radio. • Completed Local Mitigation Strategy requirements. • Developed public information site on county website. • Renewal of StorrnReady certification with the National Weather Service. • Emergency Management Coordinator re-certification as a Nationally Certified Emergency Manager. • Initiated the Continuity of Government plan. • Achieved I 00% compliance with all state and federal grants.


• Complete Continuity of Government planning. • Complete Emergency Operations Center (EOC) computer upgrade. • Continue all public programs including education and warning. • Continue development of appropriate terrorism plans. • Continue Citizen Corps program.



% Compliance with State & Federal exercise requirements

100% 100% 100% 100%

Total# of updates to the Comprehensive Emergency Management Plan

5 40 40 20

Number of public relations meetings presentations

and 150 180 180 200

Number of Emergency Management Responses 75 80 80 100

130

EMERGENCY MANAGEMENT


2000/2001 2001/2002



001-208 2000/2001 2001/2002 Personal Services $225,063 $244,237

Contractual Services 67,274 77,535 Operatin~ Exoenses 28,542 23,964 Sunnlies Exoense 11,626 24,796 Other Expenses 7,473 2,091 Communications Exnense 2,298 2,456

Caoital Outlav 25,841 28,488

Total Exnenditures $368,117 $403,567

131

Budget 2002/2003

4

Budget 2002/2003

$281,499 5,500

34,320 25,622

250 4,000 9,453

$360,644



4 0


$307,782 $26,283 4,250 (1,250)

37,580 3,260 16,847 (8,775)

100 (150)

4,000 0 0 (9,453)

$370,559 $9,915

PARKS DIVISION



The function of the Parks Division is to maintain existing County park grounds, buildings, and equipment in a clean, safe, and well-landscaped condition. The division also constructs new park facilities as approved by the BCC when funding permits. Participation in the upkeep of laud purchased through the Enviromnental Land Acquisition program, as part of the management plans for these properties, will add to this division's responsibilities.


• Opened aud created a maintenance schedule and staffing to operate the North County Park. • Opened and created a schedule to maintain two new conservation areas - Pelican island Viewing Area/Visitor

Center aud Captain Forester Hammock. • Created a maintenance schedule aud operation schedule to maintain the 16"' Street sports complex. • Increased the usage at the Fairground Facility to increase revenue. • Started the construction of the new Ag Pavilion with a concrete floor and lighting. • Started construction for a new Picnic Pavilion at West Wabasso Park. • Reconstructed the Press box/Concession Stand at Sampson Field.


• Complete construction of Ag Pavilion. • Repair the restroom facility at the 16th Street ballfield complex, aud repaint all facilities. • Re-deck the boardwalk at Golden Sands Park aud Treasure Shores Park. • Prep and construct facilities for the FHSAA (Florida High School Athletic Association) Swirmning and Diving

State Finals at North County Aquatic Center. • Construct 4 new ballfields/restroom/playground area and parking area at North County Park. • Complete the renovation of Wabasso Beach Park restroom. • Maintain a level of service that enhances the use of our active and passive patrons who use the park facilities

throughout Indian River County. • To locate upland property for a boat ramp on the west side of the Indian River Lagoon. • To incorporate the use of storm water areas into active recreational uses.

132

PARKS DIVISION



Neighborhood parks maintained 12 12

Cow1ty parks maintained 31 35

Total Acreage 2,681 3,857

Developed acreage 740 875

Passive acres mowed 1,358 1,440

Athletic acres mowed 24 38

Boardwalk maintenance - linear ft. 4,861 5,110

Picnic shelters 51 59

Total parks cost per dev. acre $1,815 $1,674

Boat ramps maintained 8 8

s ffi ta mg Actual Actual Budget

2000/2001 2001/2002 2002/2003 Department Total FT 33 34 36

E d" xpen 1tures Fund/Department Actual Actual Budget

001-210 2000/2001 2001/2002 2002/2003 Personal Services $973,203 $1,128,070 $1,323,923 Contractual Services 4,971 4,648 6,500 Operating Expenses 171,866 171,580 207,340 Sunnlies Exoense 75,941 75,654 98,110 Other Expenses 21,165 26,794 17,100 Communications Expense 964 522 2,280 Caoital Outlav 94,840 57,568 82,596

Total Expenditures $1,342,950 $1,464,836 $1,737,849


133



12 12

37 39

3,869 3,907

907 945

1,462 1,499

42 45

5,195 6,595

62 66

$1,916 $1,962

8 9

Budget Chauge from 2003/2004 Prior Year

36 0

Budget Chauge from 2003/2004 Prior Year $1,463,077 $139,154

6,500 0 209,370 2,030

95,860 (2,250) 23,500 6,400

2,280 0 53,339 (29,257)

$1,853,926 $116,077

HUMAN SERVICES



The Indian River County Human Services Department includes two offices: the Office of Welfare Programs and the office of Children's Services Advisory Committee (CSAC).

The Office of Welfare Programs assists residents who find themselves in an "emergency financial status". This program provides emergency funds for food, medication, one utility payment per year, indigent burial assistance and client travel. Travel is allowed for particular medical reasons or for a "one-time" relocation. The Human Services "kitchen" is used to store donated food that is distributed to individuals and families that have applied for, and are waiting for approval of food stamps, but have an immediate need for food staples.

The office screens and conducts verification and county payment responsibility for HCRA (Health Care Responsibility Act) and for county Medicaid payments. SSI is an Indian River County loan program for residents waiting to receive Social Security reimbursement. The Indian River County Human Services Department is also the staff office of the Children's Services Advisory Committee.


• Human Services has connected to the Servicepoint Computer Information program that tracks programs available for clients, as well as services delivered to clients.

• All agencies funded by the Children's Services Advisory Committee have attended a workshop to develop and accomplish Goals and Outcomes. In compliance with Plan (2002-2005) new goals were developed for the 2003 RFP (Request for Proposal), using the "Core Request for Proposal" format.

• Maintained a working relationship with the Indian River County Homeless Assistance Center and the Homeless Services Council. Facilitated the expansion of the 4tl' street homeless shelter.

• Completed the 2003 HUD grant application together with the Treasure Coast Homeless Services Council. • Worked with the Florida Children's Services Councils.


• Establish a website for the Children's Services Advisory Committee. • Develop a mental health program for under-insured clients, via Children's Services Advisory Committee funding. • Continue training and utilization of Servicepoint Program. • Begin to record all intake information electronically to eliminate paperwork and provide better record keeping

abilities. • Continue to refine the website for Human Services/Welfare, eventually with bi-lingual capabilities.

134

1:.' ·;-

(: .,-·~•··~· .. · .' .. ' . !-c"" . \ - .. -~rl\

-3'!! . __ .-· _1/. • I ,•_ /

HUMAN SERVICES


Performance Indicator

# Families provided transportation assistance

Transportation assistance dollars

Families provided food $

Total food dollars

Families provided prescription assistance

Prescription assistance dollars

# Families provided Supplemental Security Ins.

Total SSI dollars

# Families provided other assistance

Total other assist. Dollars

Total families assisted

Total assistance dollars

s ffi ta mg Actual

2000/2001

Department Total FT 4

E d" xpen 1tures Fund/Department Actual

001-211 2000/2001 Personal Services $171,812 Contractual Services 18,421 Hospital Payments 8,911 Operating Exoenses 15,358 Sunnlies Expense 36,518 Capital Outlay 1,816 Total Expenditures $252,836

Actual FY 2000/2001

94

$3,667

377

$8,220

401

$31,315

14

$10,500

42

$25,201

928

$78,903

Actual 2001/2002

4

Actual 2001/2002

$184,163 40,641

0 11,661 50,403

1,820 $288,688

135

Actual FY 2001/2002

78

$3,149

283

$8,251

443

$34,125

10

$6,300

92

$41,075

906

$92,900

Budget 2002/2003

4

Budget 2002/2003

$196,237 30,000 18,000 16,251 55,263

0 $315,751



75 83

$2,865 $3,200

261 288

$8,365 $9,000

368 405

$27,779 $30,500

13 18

$7,200 $10,000

116 120

$32,025 $33,000

833 914

$78,234 $85,700


4 0


$212,850 $16,613 30,000 0 18,000 0 20,751 4,500 50,463 (4,800)

0 0

$332,064 $16,313

AG EXTENSION



The Indian River County Cooperative Extension Service, through trained professionals and volunteers, provides county residents and property owners with access to information from research, education and teaching materials available from state university systems and affiliates. The programs increase and provide access to scientific knowledge in anticipation of pending issues concerning agriculture and related industry, changes that affect Indian River County government, its residents, the environment, natural and human resources. Local Extension education programs are cooperatively funded by the County, the University of Florida and the U.S. Department of Agriculture.


• Fifteen (15) new Master Gardeners completed training and are serving as volunteers. The value of volunteer hours given to the Extension Service and Indian River County by Master Gardeners and 4-H volunteers was nearly $90,000.

• 157 individuals attended workshops "Keeping the Pressure Down" to learn lifestyle changes to reduce their blood pressure.

• Membership in Indian River County 4-H clubs increased by 37% and two new clubs were organized. The 4-H Tropicana Public Speaking program participation increased by two schools this year, and 545 fourth and firth graders prepared and gave speeches in school competition.

• Four (4) Indian River County 4-H members competed beyond state level; one member was elected Vice President of the State 4-H Council and also won a trip to the National 4-H Congress.

• Sixty-five (65) winter residents participated in "Closing Your Florida Home" workshops and others were reached through newspaper columns on the topic in order to take steps to protect their homes from mildew damage.

• 110 senior citizens received monthly nutrition training.


• Provide educational programs to help homeowners, lawn caretakers and agricultural producers decrease runoff of fertilizers and pesticides into our natural waterways

• Family and Consumer Science programming to reach new clientele through priorities set in the new 4-year plan of work to help new audiences solve problems affecting family.

• Expand Indian River County 4-H clubs to include more youth. Organize at least two new 4-H clubs. • Provide agriculture programming and train new Master Gardeners.

136

AG EXTENSION


Performance Indicator Actual FY 2000/2001

Days of volunteer service 1,422

4-H Youth Program participants 828

% of school age population 6%

# residents reached by family and consumer sciences 1,017 programs.

# pesticide applicators trained 1,849

# Volunteer master gardeners 55

Citizens assisted by master gardener program 2,302

# Educational contacts for all programs* 52,033

% increase (decrease) over previous year* 6.5%

* Decrease due to vacant positions in FY 2002/2003

St ffi a me: Actual Actual

2000/2001 2001/2002

Deoartment Total 5 5

E d' xpen 1tures Fund/Department Actual Actual

001-212 2000/2001 2001/2002 Personal Services $124,258 $138,179 Contractual Services 11,557 12,857 Operating Expenses 4,938 5,793 Suoolies Expense 5,784 7,01 I Capital Outlay 0 0

Total Expenditures $146,537 $163,840 See 2003/2004 CAPITAL OUTLAY section for detail of budgeted capital.

137

Actual FY 2001/2002

1,277

2,507

15%

2,266

338

55

3,129

53,000

2%

Budget 2002/2003

5

Budget 2002/2003

$143,268 22,168

9,385 7,824 3,650

$186,295


Actual FY Projected

2002/2003 2003/2004

747 750

2,507 3,000

18% 20%

1,771 2,000

29 40

65 85

4,500 4,500

38,306 45,000

(28%) 17%


5 0


$152,611 $9,343 13,640 (8,528) 8,020 (1,365) 6,835 (989)

950 (2,700)

$182,056 /$4,239)

YOUTH GUIDANCE



The division's function is to direct a volunteer program aimed to match children in need of friendship and guidance with adult volunteer counselors/friends. This is done in order to break the generational abuse/neglect syndrome, help prevent child delinquency, and provide positive role models for children from single parent homes experiencing family problems. Youth Guidance also provides educational trips, art therapy, recreational programs, and helps send needy children to camp to further the department's goals for both matched and unmatched children. Youth Guidance also provides free clothing, some free medical and dental service and school supplies through community donations.


• Succeeded in sending all needy children that were referred to Youth Guidance to at least one week of summer camp, at no cost to parents.

• Raised money to purchase school clothes for over 300 needy children. • Received donations from the Realtors Association for school supply drive to provide over 300 children with

school supplies. • Director was honored with the Paul Harris Fellowship Award given by International Rotary Club foroutstanding

service to the community. • Signed a contract for partnership with RSVP Tutor's Council on Aging. • Signed a contract with Gifford Community Center for mentoring, sharing mentors, facilities and activities.


• Meet or exceed current success rates for measured goals such as increased school attendance, increased school performance, prevention of reoccurrence of abuse/neglect, and decreased delinquency rates.

• Keep attrition rate for volunteers under 20%. • Continue fund raising efforts to provide no-cost summer camp, field trips, clothing, medical services, school

supplies, and dental services for all children with no other resources. • Continue to promote participation from area organizations in donating money and/or time for children in need. • Recruit more volunteers and match more children. • Work with Gifford Community Center to provide mentors for them and coordinate efforts with their part-time

volunteer recruiter under our guidelines.

138

YOUTH GUIDANCE


Performance Indicator Actna!FY Aetna! FY 2000/2001 2001/2002

Increase in school attendance 61% 60%

Reoccurrence or first time occurrence of abuse/neglect 1.6% 1.65%

Reoccurrence or first time occurrence of delinquency .05% 1.03%

Improvement in school performance 86% 67%

Improvement in self appraisal 70% 70.5%

Total children served 839 865

Total volunteer hours 34,285 34,335

% of referred children sent to camp 100% 100%

Attrition rate for volunteers 16% 14.7%

Cost per unit of service (volunteer hours divided by cost of program)

$4.70 $4.86

St ffi a mg Aetna! Actual Budget

2000/2001 2001/2002 2002/2003


E xpenditures Fund/Department Actual Aetna! Budget

001-213 2000/2001 2001/2002 2002/2003 Personal Services $153,407 $157,465 $171,097 Contractual Services 1,072 880 990 Operating Exoenses 4,395 5,273 5,835 Supplies Expense 1,968 3,157 3,874 Other Expenses 294 0 1,350 Capital Outlay 0 0 2,000

Total Expenditures $161,136 $166,775 $185,146 See 2003/2004 CAPITAL OUTLAY section for detail of budgeted capital.

139


Aetna! FY Projected 2002/2003 2003/2004

72% 60%

1.5% <4%

2.5% <4%

67% 65%

75% 75%

930 950

27,721 30,000

100% 100%

7% <20%

$6.68 $6.11


3 0


$171,405 $308 990 0

6,095 260 2,905 (969)

100 (1,250) 1,900 (100)

$183,395 ($1,751)


PURCHASING


The Purchasing division is responsible for small purchase procedures, written and verbal quotations, sealed bids and proposals, annual vendor contracts, and professional service solicitation and review. In addition, this division maintains a central warehouse, is responsible for the proper disposal of surplus equipment and property and maintains all vehicle tags and titles.


• Converted to the new financial management software for purchasing operations. • Provided annual contracts electronically to all departments • Provided ongoing training classes for financial management software users. • Established list of excess equipment electronically for all departments. • Implemented the new inventory management software.


• Add to the list of annual firm fixed price contracts offered the departments electronically. • Implement Just in Time (JIT) shipments on warehouse stock items directly to the departments. • Submit revised Purchasing Manual for approval by the board. • Offer ongoing training of the new financial management software to County departments.



Total number of purchase orders issued 2,990 2,742 2,563 2,800

Number of sealed bids or requests for proposals issued 90 89 131 150

Total store issuance requests filled 3,445 3,427 3,142 3,200

Total store dollars issued 258,176 258,012 241,819 240,000

140

PURCHASING


2000/2001 2001/2002 2002/2003 Department Total FT 4 4 4

E d't xpen 1 ures Fund/Department Actual Actual Budget

001-216 2000/2001 2001/2002 2002/2003 Personal Services $178,837 $197,861 $204,891 Operating Expenses 14,375 11,507 9,670 Suoolies Expense 3,319 18,406 5,143 Other Expenses 0 0 700 Capital Outlay 4,714 2,471 849

Total Exoenditures $201,245 $230,245 $221,253 See 2003/2004 CAPITAL OUTLAY section for detail of budgeted capital.

141



4 0


$220,582 $15,691 10,530 860 3,770 (1,373)

300 (400) 0 (849)

$235,182 $13,929

BUILDINGS AND GROUNDS



The Buildings and Grounds division is responsible for the daily upkeep and overall maintenance of County owned buildings and property to provide clean and safe facilities for County employees and the public. This involves establishing preventive maintenance tasks and programs, equipment repair and maintenance, remodeling and renovations and maintaining the overall cleanliness of facilities.


• Retrofitted inmate intercom system at Indian River County Jail. • Repainted and recoated inmate showers at Indian River County Jail. • Completed Administration Building chiller replacement design. • Reduced custodial services by outsourcing.


• Provide quality custodial services that are cost effective and result in attractive, sanitary facilities. • Provide responsive service to department requests. • Replace four rooftop air conditioning units at Indian River County Jail. • Replace frequency drives at Indian River County Courthouse. • Repave parking lot at Indian River County Sheriff's Department.



Total square footage maintained 468,470 483,470 493,270 493,270

# of facilities and sites maintained 42 42 43 43

Landscaped grounds maintained (in acres) 23 23 24.5 24.5

Total work orders completed 14,000 14,000 14,000 14,000

Average cost for custodial service per square foot $0.23 $0.25 $0.93 $0.93

Total Buildings & Grounds expenses per square foot $4.87 $5.39 $5.23 $5.51


2000/2001 2001/2002 2002/2003 2003/2004 Prior Year Department Total FT 27 27 26 23 (3)

142

BUILDINGS AND GROUNDS


001-220 2000/2001 2001/2002 Personal Services $997,549 $1,052,513 Contractual Services 255,179 264,984 Ooerating Exoenses 768,102 833,584 Sunnlies Exoense 71,821 70,931 Other Expenses 139,619 227,957 Communications Exoense 3,541 2,918 Capital Outlay 44,215 152,057

Total Exoenditures $2,280,026 $2,604,944

Capital Outlay Detail

Account Description Automotive Cargo Van

Communications Equipment Handheld Radios

Office Equipment Personal Computer

Machinery and Equipment Refrigerant Recycling Unit Machinery and Equipment Zero Tum Riding Mower

Total Department Capital

143

Budget 2002/2003

$1,111,600 322,500 947,143

83,744 76,146

2,214 34,200

$2,577,547



$1,162,392 $50,792 382,243 59,743 994,161 47,018

89,043 5,299 36,300 /39,846)

2,214 0 49,850 15,650

$2,716,203 $138,656

Quantity Amount 2 $36,000

2 4,600

2 1,900

I 850 I 6,500

$49,850

OFFICE OF MANAGEMENT AND BUDGET



The Office of Management and Budget's primary responsibility is to prepare, implement, and evaluate the County's annual and long-term operating and capital budgets to provide community services and meet community needs by the most cost effective and efficient means possible. The department oversees all funds authorized to ensure the proper and legal utilization of those funds and provides advice and guidance to department and division heads. Duties also include responsibility for the County's financing (i.e. debt planning and issuance), coordinating and researching issues resulting in the development of County policy and developing recommendations for improvements in fiscal operations and policy planning.


• Received the Distinguished Budget Presentation Award from the Government Finance Officers Association for 2002/2003 Budget Document for the twelfth consecutive year.

• Provided monthly financial reports to other departments to assist in management and monitoring of governmental activities.

• Improvement of several performance indicators for various departments. • Increased fund balances, to meet the goal of25% as stated in the County's fund balance policy, through effective

management and efficient use of resources. • Completed refinancing of the series 1995 General Obligation bond issue along with refinancing of the series 1993

Recreational Refunding bond issue, which will lead to a significant interest expense savings for Indian River County.

• Completed implementation of the new Enterprise Resource Planning (ERP) financial software system. This system provides a fully integrated package for financial reporting/record keeping, human resources management, payroll administration, budget preparation and control, purchasing, and utility billing operations.


• Continue compilation of the necessary information to publish an Annual County Revenue Manual for use by elected officials, citizens, and management.

• Improve current analysis of the financial condition of Indian River County. • Continue improving financial health of the organization and maintaining fund balances with a goal of25% fund

balance in all taxing funds. • Develop innovative procedures and policies, which ensure compliance with applicable regulations, directives and

deadlines while improving efficiency and productivity. • Increase the use of performance indicators as an effective management tool through improved performance

measures and communication with departments. • Improve capital project budgeting, planning, and accounting to better allocate resources to capital projects and

monitor all elements of the Capital Improvement Program.

144

OFFICE OF MANAGEMENT AND BUDGET


Actual FY Actual FY Performance Indicator 2000/2001 2001/2002

# ofrequisitions and pay requests reviewed 13,170 13,500

% of requisitions processed within 24 hours 92% 95%

% of budget line item transfers processed within 85% 85%

48 hours

Department's expenditures as a percentage of 0.089% 0.069% total County expenses/budget

Compliance with State statutory requirements 100% 100%

and County fiscal policies

Taxing funds - fund balance as a percentage of 24.48% 23.58% annual budget

Receipt of Distinguished Budget Presentation Yes Yes

Award from GFOA




17,520 18,050

96% 98%

85% 90%

0.071% 0.101%

100% 100%

23.69% 24.68%

Yes Yes

Budget Change from 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year


E d't xpen 1 ures Fund/Department Actual Actual Budget Budget Change from

001-229 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Personal Services $141,294 $173,050 $193,872 $208,970 $15,098 Contractual Services 0 0 0 0 0 Operating Expenses 4,648 5,138 7,720 7,700 (20)

Sunnlies Expense 4,543 5,262 6,908 5,095 (1,813) Other Expenses 0 0 0 0 0 CaPital Outlay 715 1,682 0 0 0

Tota] Exnenditures $151,200 $185,132 $208,500 $221,765 $13,265

145

FPL GRANT

Statement ofFnnction


This department receives all of its funding from Florida Power and Light (FPL) in support of radiological emergency preparedness in the County. Radiological preparedness is responsible for accurate planning in the event of a radioactive incident at the St. Lucie Nuclear Power Plant. In addition, the Radiological Emergency Preparedness Analyst oversees the County's 800 MHz Public Safety Trunked Radio System.


• Successful completion of an evaluated Federal Emergency Management Agency exercise for the St. Lucie Nuclear Power Plant.

• Participated in the ongoing rewrite of the State of Florida, St. Lucie Nuclear Power Plant Appendix III and Indian River County radiological emergency plans.

• Performed maintenance of the county's 800 MHz Public Safety Trunked Radio System and towers.


• Continue to participate as a task force member for the St. Lucie Nuclear Radiological Plan. • Participate in evaluated and unevaluated nuclear exercises as defined in the FPL contract. • Provide management service to users of the 800 MHz Public Safety Trunked Radio System and maintenance to

radio towers.



% Compliance with state & federal exercise requirements 100% 100% 100% 100%

% of updates to Radiological Emergency Response Plans 100% 100% 100% 100%

% of management services for routine t~wer 50%

maintenance/licensing of county radio system 75% 100% 100%

St ffi a Ill!!:

Actual Actual Budget Budget Change from 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year


E d" xoen Jtures Fund/Department Actual Actual Budget Budget Change from

001-237 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year Personal Services $38,352 $51,603 $55,515 $61,393 $5,878 Contractual Services 0 2,400 17,340 2,100 (15,240) Ooerating Exoenses 4,575 4,705 10,351 8,057 (2,294) Suon!ies Expense 1,068 861 3,753 3,538 (215) Communications Expense 0 0 830 830 0 Capital Outlav 0 981 19,000 1,600 (I 7,400)

Total Exoenditures $43,995 $60,550 $106,789 $77,518 ($29,271)

146

EM BASE GRANT



In 1993, the Florida Legislature enacted significant legislation to improve disaster preparedness and response capabilities throughout the State. Included was a funding mechanism to provide a grant account for emergency management agencies to enhance their programs, requiring these monies not be used to supplant existing funding. This department houses the expenditures associated with this grant (called the Emergency Management Base Grant). Indian River County utilizes this funding for two staff members to provide plan review and development for all potential disaster events.


• Continued public education efforts through televised tropical updates during hurricane season and public appearances to promote hurricane preparedness.

• Continued updates to the county's Comprehensive Emergency Management Plan. • Completion of the county's Local Mitigation Strategy. • Completion of the shelter retrofit program. • Successful state review of CEMP and terrorism annex. • Continued Special Needs registration.


• Continued health agency plan reviews. • Continued public education and preparedness programs. • Develop new volunteer participation programs for shelters and Citizen Corps. • Continued CEMP updates.



% Compliance with state & federal exercise 100%

requirements 100% 100% 100%

Total updates to Comp. Emergency Mgmt. Plan 5 50 50 20

# persons registered for Special Needs assistance 533 533 533 650


2000/2001 2001/2002 2002/2003 2003/2004 Prior Year Deoartment Total FT 2 2 2 2 0


001-238 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year Personal Services $92,749 $99,534 $107,578 $118,123 $10,545 Operating Expenses 6,086 3,313 0 0 0 Sunnlies Exoense 3,471 0 0 0 0 Total Expenditures $102,306 $102,847 $107,578 $118,123 $10,545

147


COMPUTER SERVICES


Computer Services functions as the administrator of the County's various computer systems, servers, and networks. This department's responsibilities include maintaining, upgrading, and installing all computer equipment for each of the County's departments, as well as developing networks and servers on which they operate. Computer Services also operates and maintains the County's official website (www.ircgov.com). as well as other county websites, www.ircrec.com, www.irces.com, and the lifeguard website, www.juniorguards.org. The department has the task of upgrading and improving upon the County's Internet presence in an effort to provide better accessibility to information for the residents of Indian River County.


• Added video and sound footage of the Commission meetings to the County Website. • Expanded the fiber optic network to include more of the county facilities, giving them faster access to information

and research tools. • Integrated a system to allow online access to the county's Building Permit system, primarily to allow for checking

of inspection results and to schedule inspections. • Added a database administrator position to give the department a better ability to maintain existing databases and

to aid in the creation of new ones.


Goal: Provide a technologically current information system that facilitates the efficiency and effectiveness of the County's employees and departments.

Objectives: • Further expand county's online service offerings to possibly include acceptance of payments. • Develop computer hardware and software standards with efficient means of purchasing and upgrading personal

computers and network servers. • Further expand system of high-speed network to additional county buildings and departments.



Number of PC's and laptops maintained 485 500 515 500

Number of network servers administered 25 28 32 30

Weekly user phone inquiries 115 140 160 150

% of problems solved immediately 60% 70% 75% 80%

Weekly service calls 45 50 60 50

% of repairs finished same day 30% 40% 50% 60%

% ofrepairs finished within 2 days 65% 70% 80% 85%

% ofrepairs finished within 5 days 90% 90% 95% 95%

148

COMPUTER SERVICES


2000/2001 2001/2002



001-241 2000/2001 2001/2002 Personal Services $104,012 $160,872 Contractual Services 0 0 Operating Expenses 1,533 3,965 Sunnlies Exoense 71,636 72,082 Capital Outlay 15,519 31,288

Total Exnenditures $192.700 $268.207 See 2003/2004 CAPITAL OUTLAY section for detail of budgeted capital.

149

Budget 2002/2003

5

Budget 2002/2003

$257,967 30

129,262 41,345 24,980

$453,584



5 0


$277,716 $19,749 30 0

136,460 7,198 45,175 3,830 15,000 (9,980)

$474.381 $20,797

INSURANCE PREMIUMS



This department is used to account for the General Fund's share of the County's general liability and other insurance premiums. These premiums are paid to the County's Risk Management Self-Insurance Fund to cover insured losses throughout the year.


001-246 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Ooerating Exoenses $97,000 $130,000 $126,000 $157,500 $31,500

Total Exoenditures $97,000 $130,000 $126,000 $157.500 $31,500

150

ANIMAL CONTROL



The Animal Control division's function is to enforce the local regulations regarding the possession, ownership, care and custody of domestic animals within Indian River County in order to ensure public safety and assist in prevention of animal crnelty. Its duties include receiving, capturing, and impounding any domestic animal rnnning or roaming at large, maintaining an animal licensing program and ascertaining adherence to animal vaccination laws.


• Continued to update the pet disaster information database in conjunction with the Humane Society of Vero Beach, Sheriff's Department Ranch & Grove unit and Emergency Management.

• Continued to provide outside sources for purchases of animal licenses. • Acquired laptop computers to allow Animal Control Officers around-the-clock accessibility to the animal control

database. • Obtained video cameras for investigation purposes.


• Continue to update County animal control ordinances to provide the best protection to residents and visitors of the

County. • Continue to strive to educate the public on the importance of responsible pet ownership. • Work with outside agencies throughout Indian River County to reduce overlapping services, so that the most

efficient delivery of resources is achieved.


Performance Indicator Actual FY Actual FY Actual FY Projected 200012001 200112002 200212003 2003/2004

Citations issued 425 363 350 300

Warnings issued 310 325 251 250

Bites reported 203 185 230 230

Inr.:rease (decrease) in bites rep01ted (19.8%) (8.9%) 24.3% 0.0%

Animals handled 8,681 7,576 7,344 7,300

Calls received 6,391 5,648 5,428 5,500

Licenses sold NIA NIA 12,646 13,000

Total Animal Control costs per animal handled $31.36 $38.81 $46.59 $46.53

151

ANIMAL CONTROL

s ffi ta ml! Actual Actual

2000/2001 2001/2002


Expenditures

Fund/Department Actual Actual 001-250 2000/2001 2001/2002

Personal Services $228,795 $248,520


Ooerating Exoenses 25,523 25,591 Supplies Expense 16,087 16,660

Communications Exnense 340 568 Capital Outlav 0 0

Total Exoenditures $272,206 $294,021

152

Budget 2002/2003

5

Budget 2002/2003

$263,400 3,806

28,910 17,537

1,500 27,000

$342.153



5 0


$284,306 $20,906 4,500 694

31,140 2,230 17,899 362

1,800 300 0 (27,000)

$339.645 ($2,508)

MAILROOM AND SWITCHBOARD



The purpose of this division is to centralize mailroom and copying functions for cost effectiveness and also to provide switchboard services to better serve the public by providing direction and information regarding County departments and services.


• Completed upgrading of the County Administration Building switchboard system. • Enhanced the mailroom copy machine to enable departments/divisions to print documents directly on the copy

machine.


• Continue to search for cost savings on the County's copying needs. • Coordinate with Telecommunications Manager to obtain cost savings on long distance telephone charges.



Total pieces of mail processed 163,240 151,804 165,040 169,513

Number of copies made 1,895,117 1,884,992 1,992,050 2,046,468

Number of facsimiles sent/received 1,302 928 875 1,148

s ffi ta Ill!! Actual Actual Budget Budget Change from

2000/2001 2001/2002 2002/2003 2003/2004 Prior Year



001-251 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year


Operatin~ Expenses 174,140 203,270 238,672 254,559 15,887

Sunnlies Exoense 8,316 5,990 11,295 10,975 (320)

Communications Exoense 13,153 13,448 14,792 16,271 1,479

Capital Outlay 41,325 0 0 0 0

Total Exnenditures $331,332 $322.579 $367,654 $386,449 $18,795

153

ENVIRONMENTAL CONTROL BOARD



The Indian River County Environmental Control Board was created through State legislation (the "Indian River County Environmental Control Act"). The members of the Board of County Commissioners also act as the Environmental Control Board (ECB). Responsibilities of the ECB include appointing an Environmental Control Officer and a five-member Hearing Board.

The duties and powers of the Control Officer include enforcing the provisions of the act and County ordinances, conducting investigations and recommending legal proceedings to abate violations and cooperate with industry, governments, and agencies in accomplishing effective environmental control. The Hearing Board consists of a State licensed attorney, a medical doctor, an engineer, and two citizens not holding elective office. The Hearing Board hears appeals of decisions of the Environmental Control Officer, conducts due process hearings into the merits of alleged violations, and issues injunctive orders to violators.


001-252 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Contractual Services $16,900 $17,187 $17,000 $17,000 $0

Ooeratin2: Exoenses 1,100 1,160 1,240 1,240 0

Sunnlies Exoense 0 0 75 75 0


Total Exnenditures $18.548 $18,599 $18,600 $18,600 $0

154

WATERSHED ACTION PROGRAM



The Watershed Action Program is a public education program whose purpose is to educate local citizens in the area of pollution reduction. Through education, citizens become aware of how pollution affects the Indian River Lagoon and of ways to prevent pollution. Funding for this program comes from a portion of the Environmental Protection Agency (EPA) Section 319-H grant and from the St. John's River Water Management District (SJRWMD).


001-258 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year Personal Services $0 $12,942 $12,705 $25,000 $12,295

Suoolies Exoense 0 3,810 0 0 0

Caoital Outlav 0 ll,068 0 0 0

Total Exnenditures $0 $27,820 $12,705 $25,000 $12,295

155

CLERK OF CIRCUIT COURT



The Clerk of the Circuit Court is a separately elected Constitutional Officer of the County. The Clerk also acts as the Clerk to the Board of County Connnissioners. As Clerk of the Court, areas of support for the Judicial functions within the County include the Civil Division, Family Services, Felony Division, Jury Administration, Juvenile and Recording Divisions. Departments under the Clerk to the Board function include Finance, Information Systems and BCC recording. Services provided encompass accounting and auditing services, disbursements on contracts and purchases, investment of funds for the Clerk and the Board, information systems support (hardware and software) for court and accounting services and maintaining the "Official Records" for the Board. The Clerk's budget, included in the County's General Fund, is that portion of the operations not covered by fees charged for public services. Once the budget is approved, the Constitutional Office acts as a separate entity, setting its owu policies and procedures, employee hiring and line item budget management. Personal Services expenditures represent workers compensation and/or unemployment compensation costs paid directly by the County.


CLERK OF THE CIRCUIT COURT 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Total 1 FT 91 91 96 96 0

E d't xoen 1 ures Fund/Department Actual Actual Budget Budget Change from

001-300 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year


Transfer to Constitutional 2,432,745 2,530,235 2,902,322 2,702,170 (200,152)

Total Expenditures $2,447.254 $2,541,433 $2,914,282 $2,718,097 ($196,185)

156

TAX COLLECTOR



The Tax Collector is a separately elected Constitutional Officer of the County. The Office's budget is approved by the State Department of Revenue. Fee charges to the County's various taxing authorities are based on a legislated percentage of taxes collected for each authority. The County General Fund also includes collection fees for the Indian River County School District, under State law. The Office's primary responsibilities are as an agent of state government. As an agent of Highway Safety and Motor Vehicles, the office administers titling and registration for vehicles and vessels. It issues hunting and fishing licenses as agent for Game aud Fish Commission. In collecting sales tax on vehicle and vessel sales, the office is au agent for the Department of Revenue. The collection, investing and distribution of real and tangible taxes and the subsequent activities to collect delinquent taxes are as an agent of local and state government as is the collection of occupational license tax. The Tax Collector's Office is operated as a separate entity setting its own policies and procedures, employee hiring aud line item budget management. Personal Services expenditures represent workers compensation costs paid directly by the County.

St ffl a Ill!! Actual Actual Budget Budget Change from

TAX COLLECTOR 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Total I FT 35 35 35 40 5


001-400 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year Personal Services $2,803 $3,976 $3,200 $4,000 $800

Operating Expenses 9,849 11,979 11,000 12,500 1,500

Transfer to Constitutional 667,361 951,170 685,800 734,000 48,200

Total Expenditures $680.013 $967,125 $700,000 $750,500 $50,500

157

PROPERTY APPRAISER



The Property Appraiser is a separately elected Constitutional Officer of the County. The Office's budget is approved by the State Department of Revenue and allocated amongst the various trucing authorities within Indian River County. The County's General Fund covers 78.62% of the Property Appraiser's total budget for the 2003/2004 fiscal year. Florida law requires the Board of County Commissioners to pay for the municipalities' and school board's cost of the Property Appraiser's budget. This Office is responsible for determining the value of all property within the County, maintaining certain records connected with that responsibility and determining the tax on taxable property after taxes have been levied. The Property Appraiser Office is operated as a separate entity, setting its own policies and procedures, employee hiring and line item budget management. Personal Services expenditures represent workers compensation and/or unemployment costs paid directly by the County. General Operating Expenses are postage costs associated with Truth-in-Millage (TRIM) notice mailings.

St ffi a Ill!!

Actual Actual Budget Budget Change from

PROPERTY APPRAISER 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Total I FT 45 47 47 47 0


001-500 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year



Transfer to Constitutional 1,998,038 2,196,877 2,270,538 2,405,792 135,254

Total Expenditures $2.035,868 $2.242,392 $2,313.503 $2,455,350 $141.847

158

SHERIFF'S DEPARTMENT



The Sheriff is a separately elected Constitutional Officer of the County. The Office's overall budget is in the General Fund. Functions under the Sheriff include Corrections, Court Services and Law Enforcement. Revenue is received from the County M.S.T.U. to offset a portion of the Law Enforcement budget. The Corrections division operates the County detention facility, which involves inmate housing, medical services, food services, and prisoner transportation. The Court Services area provides bailiffs, courtroom security and general jury/judicial protective services to the County courts. Some of the services under the Law Enforcement segment include uniformed road patrol, criminal investigations, crime scene investigations, the K-9 function, the ranch and grove function, the Community Policing Enforcement ( C. 0 .P .E.) Unit, the Multi-Agency Crime Enforcement (M.A.C.E.) Unit and the E91 l Communications Center. The Sheriff's Office is operated as a separate entity setting its own policies and procedures, employee hiring and line item budget management. Personal Services expenditures represent workers compensation paid directly by the county.

St ffi a Ill!!


SHERIFF 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Corrections FT 121 128 121 127 6

Court Services FT 18 18 29 20 (9)

Law Enforcement FT 262 265 261 273 12

Total FT 401 411 411 420 9


001-600 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year


Contractual Services 100,000 49,513 0 0 0

Transfer to Constitutional 25,014,223 26,767,917 27,873,587 $30,834,092 2,960,505

Total Expenditures $25,578,322 $27 .297,666 $28,379.866 $31,546,081 $3,166,215

159

SUPERVISOR OF ELECTIONS



The Supervisor of Elections is a separately elected Constitutional Officer of the County. The Office's overall budget is included in the General Fund. This Office administers elections and maintains voter registration records and statistics ensuring compliance with the federally mandated National Voter Registration Act. Administering of elections includes, but is not limited to, coordinating and training poll workers, setting up precinct polling places, ballot printing and providing voting booths needed to comply with minimum standards per Florida statutes. The Office is operated as a separate entity setting its own policies and procedures, employee hiring and line item budget management. Personal Services expenditures represent workers compensation and/or unemployment compensation costs paid directly by the County.


SUPERVISOR OF ELECTIONS 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Total I FT 10 10 10 11 1


001-700 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Personal Services $945 $1,293 $1,349 $1,603 $254

Transfer to Constitutional 660,841 920,501 959,507 1,033,697 74,190

Total Expenditures $661.786 $921,794 $960,856 $1,035,300 $74,444

160

CIRCUIT COURT



Circuit Court judges and their judicial assistants are employees of the State. However, under State law, unless the State shall pay such expenses, the County is responsible for all reasonable salaries of secretaries and assistants of the Circuit and County Court and all reasonable expenses of the Circuit and County Court judges. This department includes actual Circuit Court costs such as legal and medical services, witness fees and appeal fees. Also, the County's proportionate share of the Circuit Court Administrator's costs is budgeted in this department.


001-901 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year Personal Services $29,102 $0 $11,810 $11,856 $46


Operatin~ Expenses 51,875 44,770 35,348 35,307 (41)

Suoolies Exoense 10,181 8,801 34,020 11,520 (22,500)

Total Expenditures $519.409 $531.050 $454,088 $448,238 ($5,850)

161

COUNTY COURT



County Court judges and their judicial assistants are employees of the State. However, under State law, unless the State shall pay such expenses, the County is responsible for all reasonable expenses of the Circuit and County Court judges. This department houses actual County Court costs such as legal and medical services and witness fees.


001-902 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Contractual Services $11,870 $14,479 $21,710 $19,150 ($2,560)

Operating Expenses 3,622 4,800 14,893 12,077 (2,816)

Sunnlies Exoense 8,513 10,400 10,850 10,900 50

Capital Outlav 0 7,120 0 0 0

Total Exnenditures $24.005 $36.799 $47,453 $42,127 ($5,326)

COURT REPORTING


This department is used to house court reporting expenditures for the Circuit and County courts. This includes court reporter fees, transcription, and tapes for electronic reporting systems.


001-905 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Contractual Services $48,626 $39,356 $62,816 $48,000 ($14,816)

Operating Expenses 26,150 18,305 26,150 20,100 (6,050)

Suoolies Expense 2,193 1,776 2,800 2,250 (550)

Total Expenditures $76,969 $59,437 $91,766 $70,350 ($21,416)

162

PROBATION



The function of the Probation division is to provide professional supervisory services regarding probationers and defendants awaiting trial and sentencing as ordered by the County and Circuit Courts. Officers are appointed to investigate, report on and supervise the conduct of convicted offenders on probation. This division also provides presentence investigations and supervision of non-probation cases. Probation administers a County Work Program, which coordinates the use of labor provided by the participants to various County departments and accounts for the participants' attendance. Comprehensive Offender Rehabilitation & Education (C.O.R.E.), which is a nonprofit organization, is going to assume the responsibilities of the Probation department during the 2003/2004 fiscal year with no cost to the County. The Board of County Commissioners approved this outsourcing of services during the 2002/2003 fiscal year. While this will eventually eliminate this department, 2 fulltime positions are being retained in order to close out existing cases until May 1, 2004.


• The probation work program provided man-hours of labor to the Road and Bridge Division, Parks Division, Sandridge Golf Course, Indian River Shores Public Safety Department, and Buildings & Grounds.

• Supervised in excess of one thousand probation cases.


• Continue the seamless transition of existing active probation cases through the probation process. • Provide the court with the necessary documents regarding active and warrant status probation cases. • Attend violation of probation hearings and provide documentation and testimony, as required. • Prepare record retention and disposal schedules for all files and documents. • Prepare and execute the closing of the division in an orderly fashion by the target date of April 30, 2004.


Performance Indicator Actual FY Actual FY Actual FY *Projected 200012001 200112002 200212003 200312004

New cases received 1,097 1,156 731 NIA

Cases under supervision at October 1 430 423 456 167

New work program cases received 124 73 245 NIA

Active work program cases at October 1 43 51 49 NIA

Community service hours completed 5,821 5,633 5,755 NIA

Work program hours completed 19,520 13,648 15,328 NIA

Total Probation costs (net of revenues) per case $35.38

supervised $51.27 $68.90 NIA

* Due to the pnvattzat10n of misdemeanor probatmn services and the work program, no new cases have been assigned to the division since May 1, 2003. All active probation cases under the division's supervision will continue to be supervised, by the division, through their court ordered termination date.

163

PROBATION

s ffi ta Ill!!

Actual Actual 2000/2001 2001/2002


E d't xoen 1 ures Fund/Department Actual Actual

001-908 2000/2001 2001/2002


Contractual Services 0 100 Ooeratin~ Exoenses 7,751 7,582

Sunnlies Exoense 3,054 5,077

Other Exoenses 0 0

Total Expenditures $216,457 $241,841

164

Budget 2002/2003

5

Budget 2002/2003

$242,466 150

8,075 5,558

100 $256,349



2 (3)


$75,074 ($167,392) 158 8

3,475 (4,600) 4,105 (1,453)

105 5

$82.917 ($173,432)

STATE AGENCIES, NON-PROFIT

AND QUASI-NON-PROFIT ORGANIZATIONS Actual Actual

Dept. Agency 2000/2001 2001/2002

106 New Horizons of the Treasure Coast $408,440 $408,440

106 State Health Department 723,286 744,986

110 State Forest Service 2,865 2,866

110 Treasure Coast Reg. Planning Council 36,161 37,273

903 State Attorney 152,951 163,179

903 Victim's Assistance Program 56,121 59,570

904 Public Defender 56,410 65,922

907 Medical Examiner 227,735 229,202

Subtotal State Agencies 1,663,969 1,711,438

128 Children's Services* 695,565 838,141

110 Cultural Council Of !RC 53,418 53,418

110 Deaf Service Center 7,500 7,500

110 Downtown Vero Beach Association 15,000 15,000

110 Homeless Assistance Center, Inc. 50,000 49,997

110 Treasure Coast Homeless Services 0 25,000

Council 110 !RC Veterans Council 35,000 0

110 New Horizons Counseling Grant 37,144 37,144

110 Progressive Civic League of Gifford 20,600 20,600

110 Safespace, Inc 13,750 0

110 Substance Abuse Council Grant 1,699 1,854

Subtotal Non Profits 929,676 1,048,654

110 Carenet Pregnancy Centers 0 0

110 Community Transportation Coord. 1,052,265 1,328,563

110 Economic Development Division 98,338 132,281

110 Gifford Youth Center 110,864 120,515

110 Humane Society 214,740 230,895

Subtotal Quasi-Non Profits 1,476,207 1,812,254

Total State Agencies, Non Profits $4,069,852 $4,572,346

and Quasi-Non Profits

* Please see Children's Services funding detail on the following page.

165

Budget 2002/2003

$420,693 767,335

2,866 38,186

182,822 63,047

74,108 281,799

1,830,856

916,046

59,118 7,500

0 55,336 25,000

0 41,108

20,600 0

1,854

1,126,562

10,000 684,854 152,324

122,443 218,530

1,188,151

$4,145,569



$420,693 $0

786,519 19,184

2,866 0

50,805 12,619

208,061 25,239

61,131 (1,916)

64,413 (9,695)

288,844 7,045

1,883,332 52,476

1,147,750 231,704

59,118 0

7,500 0

0 0

55,336 0

25,000 0

0 0

41,108 0

20,600 0

0 0

1,854 0

1,358,266 231,704

6,000 (4,000)

393,945 (290,909)

159,940 7,616

125,504 3,061

235,000 16,470

920,389 (267,762)

$4,161,987 $16,418

CHILDREN'S SERVICES Actual Actual

Agency 2000/2001 2001/2002

American Red Cross - Water Safety $0 $10,099

Boys & Girls Clubs - South County 24,999 30,000

Boys & Girls Clubs - Sebastian 0 25,000

Boys & Girls Clubs - Youth Vol. Corps 50,001 29,282 (Former Volunteer Action Center)

Catholic Charities-Samaritan Center 50,000 49,594

Children's Home Society - Ind. Living 20,000 20,000

CCCR-Children In Centers 156,774 160,000

CCCR-Psychological Support 7,300 6,985

Center for Emotional & Behavioral Health 0 0

Cultural Council After School Arts 24,075 34,425 Scholarshin Cultural Council - Summer Camp 43,795 50,156

Exchange Club Castle - Safe Families 27,353 32,087

Exchange Club Castle - Valued Visits 0 9,750

Gifford Y AC - Parenthood Development 60,637 69,997

GROW Kids - Parent Support 0 0

Healthy Start - Healthy Families 40,000 40,000

Healthy Start - TLC Newborn 15,000 15,000

Hibiscus Children's Center 25,000 25,000

Homeless Assist. Center - Artworks 0 0

H.O.P.E. Academy 25,000 75,000

IRMH - Camp Manatee 20,000 20,000

IRMH - Kidcare Match 18,749 0

King's Kids Care Center 0 0

Safespace, Inc. 21,928 20,000

St. Peters Human Serv. - Boys Development 0 13,135

St. Peters Human Serv. - Girls Development 0 0

Substance Abuse Council - Life Skills 28,560 34,200

Substance Abuse Council - Right Choice 36,394 44,999

Substance Abuse Council - Dasie Hope Center 0 0

Needs Assessment 0 23,432

Total Children's Services $695,565 $838,141

166

Budget 2002/2003

$0 30,000 30,000

48,218

50,000 20,000

160,000 7,000

0 35,000

53,000 35,000 10,000

30,000 0

40,000 15,000 25,000 25,000

100,000 20,000

0 35,000

0 30,000

0 40,000 45,000 25,000

7,828

$916,046



$0 $0 30,000 0 30,000 0

40,000 (8,218)

50,000 0 20,000 0

180,000 20,000

8,500 1,500

76,000 76,000

35,000 0

53,000 0 35,000 15,000 5,000

0 (30,000) 50,000 50,000

55,000 15,000

15,000 0

20,250 (4,750)

15,000 (10,000)

100,000 0

20,000 0 0 0

75,000 40,000

0 0

30,000 0

20,000 20,000

50,000 10,000 60,000 15,000 65,000 40,000

0 (7,828)

$1,147,750 $231,704


STATE AGENCIES, NON-PROFIT ORGANIZATIONS, CHILDREN'S SERVICES AND QUASI-NON-PROFIT ORGANIZATIONS

STATE AGENCIES

New Horizons of the Treasure Coast - is a State-contracted facility providing substance abuse and mental health service programs. Pursuant to Florida Statutes Chapter 394, the Department of Children and Family Services was appointed to coordinate a statewide system of comprehensive, coordinated alcohol, drug abuse and mental health services. The Department of Children and Family Services is authorized to contract with local organizations to establish and operate programs to provide these services. Under the statute, contracted costs for community alcohol and mental health services, with specified exemptions, require local participation on a 75-to-25 state-to-local ratio.

State Health Department- is the Indian River County Public Health Unit. Under Florida Statutes, Chapter 154, a contractual agreement between the County and the State is required to establish and maintain a full-time public health unit. Three areas of service are provided - environmental health, communicable disease control and primary care for those unable to obtain such services due to lack of income or other barriers beyond their control.

State Forest Service - provides fire protection of all forest and wild lands within the County. Under Florida Statutes, Chapter 125.27, the County must enter into an annual agreement with the Division of Forestry of the Department of Agriculture and Consumer Services for the establishment and maintenance of this County service. The fire protection costs are funded by State and Federal funds. Part of the State funds is an annual County assessment equal to the total forest and wild lands acreage within each County multiplied by 3 cents. The County's assessment is for 102,657 acres.

Treasure Coast Regional Planning Council - was created under the Florida Regional Planning Council Act (State Statute Chapter 186.501). Regional planning councils were created primarily to establish a common system for areawide coordination and cooperative activities of federal, state and local governments and to enhance the ability and opportunity of local governments to resolve issues and problems transcending their individual boundaries. Regional transportation policy and associated land development coordination are examples of such planning issues. Besides local government voting members, the council includes nonvoting representatives from the appropriate water management district, the Department of Transportation, the Department of Environmental Protection, and the Department of Commerce. Indian River County participates in an interlocal agreement whereby operating costs of the council are shared with Palm Beach, Martin, and St. Lucie counties based on a per capita assessment. Funding by the County governments involved is required pursuant to Chapter 163.02 of the Florida Statutes.

Victim's Assistance Program - is under the Victim Service Program of the State Attorney's Office. Staffing costs ( director, victim advocates and secretarial support), telephone costs and staff mileage reimbursement for this division are shared by Indian River, St. Lucie, Martin and Okeechobee counties.

State Attorney - is elected for each judicial circuit. The office's responsibilities include appearing in the circuit and County courts within its judicial circuit and prosecuting or defending on behalf of the State all suits, applications, or motions, civil or criminal, in which the State is a party. Other duties involve attending grand jury sessions when required, summoning and examining witnesses for the State and assisting the State Attorney General on appeals from its respective circuit to the Supreme Court. Pursuant to Florida Statute 27.34, the County shall provide this office with office space, utilities, telephone services, custodial services, library services, transportation services and communications services. Indian River County provides its share of these costs along with the other counties within the 19th Judicial Circuit.

167


Public Defender - is an elected position. This office is mandated by law to handle the defense of all persons declared indigent by the court and charged with a criminal offense. Pursuant to Florida Statute 27 .54, the County shall provide this office with office space, utilities, telephone services, custodial services, library services, transportation services, communications services and payment of pretrial costs. Indian River County provides its share of these costs along with the other counties of the 19th Judicial Circuit.

Medical Examiner - is appointed by the Governor for each medical examiner district established by a State Medical Examiners Commission. Per State law, the medical examiner shall determine the cause of death under specified circumstances and shall make or have performed such examinations, investigations, and autopsies, as the examiner shall deem necessary. Per Fla. Statute Chapter 406.08, fees, salaries and expenses of this office are to be paid by the County. Indian River County is part of the Medical Examiner Florida District 19, which also covers St. Lucie, Martin and Okeechobee counties. The cost of the district's examiner is shared by the four counties.

NON-PROFIT ORGANIZATIONS

Children's Services Advisory Committee - is an advisory board to the County Commissioners, which is comprised of major stakeholders in children's issues. The network evaluates the needs of children in the community, and recommends priorities for funding by the BCC.

Cultural Council of Indian River County - coordinates and promotes a comprehensive cultural program for the County. Approved funding is to provide funding for the cost of an Executive Director and a cultural summer camp for disadvantaged children.

Deaf Service Center of the Treasure Coast - provides interpretation services to the four county area of the Treasure Coast for deaf, hearing, and speech-impaired individuals. Approved funding is used for office equipment for staff support.

Gifford Progressive Civic League - uses county monies for the maintenance and operational expense of the Gifford Community Center. The Center is used for adult literacy classes, parent workshops, anti-drug programs and other community-related programs.

Gifford Youth Activities Center - was constructed as a multi-purpose community center. Programs offered are educational, cultural and recreational in nature. County funding is used to cover the salaries of a director, secretary and maintenance person plus insurance and electrical costs of the center.

Homeless Assistance Center, Inc. - operates a 16-bed facility for providing shelter to the homeless of Indian River County. Food and clothing are also provided to individuals and families in need. Educational materials and a job placement program are available to all participants.

New Horizons Counseling Grant - is for an in-jail substance abuse treatment and aftercare program provided by New Horizons of the Treasure Coast (not part of the state-funded programs). Funding is used for a full-time Substance Abuse counselor and related operating supplies and expenses.

Substance Abuse Council - administers Indian River County's In-Jail "Steps to Freedom" program. The grant program is provided by New Horizons of the Treasure Coast, and focuses on substance abuse education and prevention. The Substance Abuse Council has performed administration of the grant since 1996.

Treasure Coast Homeless Services Council, Inc. - is the lead agency for a HUD funded Continuum of Care Strategic Planning Group. The Council will operate a transitional housing program, which will take families from homelessness to community viability and permanent housing.

168

CHILDREN'S SERVICES


Boys & Girls Club of Indian River County - Sebastian - Programs that provide a wide range of supervised recreational activities and delinquency prevention services for children and youth of all ages and backgrounds, but particularly for disadvantaged youth, through membership in boys and/or girls clubs. This program will serve children in the Sebastian area.

Boys & Girls Club of Indian River County - South County Branch - Programs that provide a wide range of supervised recreational activities and delinquency prevention services for children and youth of all ages and backgrounds, but particularly for disadvantaged youth, through membership in boys and/or girls clubs.

Boys & Girls Club of Indian River County - Y outb Volunteer Corps - The purpose of this primary prevention, and secondary prevention program is to give all Indian River County youth, ages 11-18, positive activities outside of school hours, which are well structured, educationally based; productive and meaningful and help build leadership skills and raise self-esteem.

Catholic Charities - Samaritan Center - Programs that provide a temporary place to stay for people who have no permanent housing. This program is eligible to a family unit consisting of at least one adult with at least one child (age 0-17) or pregnant female 18 years or older.

Center for Emotional & Behavioral Health - Program that provides outpatient mental health and psychiatric services for children.

Children's Home Society - Independent Living Program - Program offers training, which focuses on the knowledge and skills an individual may need to make a successful transition to independent living. To be eligible for this program, a child must be between the ages of 15 and 23 and the Department of Children and Families has determined them to require continued placement in foster care.

CCCR Community Child Care Resources, Inc. - Children in Centers - Offers programs that underwrite the cost of child care in public and private child care centers for low-income families in situations where the parent(s) are working, in school or in training programs. Also offers classes for parents and/or for parents and their children that focus on developmental stages of maturation from infancy through adolescence and child rearing problems that arise with each stage.

CCCR Community Child Care Resources, Inc. - Psychological Support - Offers programs that provide a wide variety of therapeutic interventions for parents who are experiencing emotional difficulties or conflicts concerning their role as parents.

Cultural Council of Indian River County -After School Arts Scholarship Program - Offers programs that help individuals who have mental, emotional or social problems to develop new interests, sharpen their social skills and gain a sense of self-achievement through a structured series of leisure-time activities which may include music, arts and crafts, special events and recreational games.

Cultural Council of Indian River County - Summer Camp for At Risk Children - Offers programs that help individuals who have mental, emotional or social problems to develop new interests, sharpen their social skills and gain a sense of self-achievement through a structured series of leisure-time activities which may include music, arts and crafts, special events and recreational games. Recreational therapy is also used as part of many rehabilitation programs for people who have health problems or disabilities.

169


Exchange Club Castle - Safe Families - Offers programs that teach skills that enable parents to deal constructively and consistently with a broad spectrum of child rearing problems which may include sibling rivalry; school behavior and performance; poor self-esteem; drug use; and a wide range of negative, acting-out behaviors. This intensive program serves at-risk children (0-18 yrs.) who live in family situations that could lead to long-term problems.

Exchange Club Castle - Valued Visits - is a Parental Visitation Monitoring program. This program links people who have been ordered by the court or other responsible body to have their visits with minor children only in the presence of a neutral, responsible person with people who arc trained to act as monitors either voluntarily or for

remuneration.

Gifford Youth Activities Center - Parenthood Development Program - Offers programs that teach skills that enable parents to deal constructively and consistently with a broad spectrum of child rearing programs which may include sibling rivalry; school behavior and performance; poor self-esteem; shyness; drug use; sexual promiscuity; and a wide range of negative, acting-out behaviors.

G.R.O.W. Kids - Parental Support Program - Services offered to young, disadvantaged parenting youth. The program will provide immediate childcare assistance while parents receive innovative, effective training and

employment services.

Healthy Start Coalition- Healthy Families - Offers programs that provide a wide variety of social services that are designed to support the healthy development of families; improve family interaction skills and help fragile faruilies to resolve their problems at a pre-crisis stage before they become unmanageable. This is a voluntary primary prevention program designed to promote positive parenting and healthy child growth and development.

Healthy Start Coalition -TLC Newborn - Offers programs that provide educational and supportive services for new parents or parents who are expecting a child to prepare them on an emotional and practical level for the impact that a newborn will have upon their lives and relationships.

Hibiscus Children's Center - Crises Nursery - Offers programs that provide temporary shelter for infants and young children who are at risk for or who have experienced child abuse or neglect in the home.

Homeless Assistance Center - Artworks - Provides art therapy classes for children of homeless families in the Homeless Shelter and Family Transitional Unit. Children will learn to convey ideas, feelings and emotions by creating their own images and performances in play and art therapy. Art therapy is used both as a diagnostic tool and

a treatment technique.

H.O.P.E. -Project H.O.P.E. - This program provides a safe, nurturing and wholesome environment for suspended youth and is open to any student from kindergarten through eighth grade. Under staff supervision, volunteers assist, tutor, mentor and work with the students, focusing on developing a positive behavior that helps the student become

successful in school.

Indian River Community Hospital - Camp Manatee - Offers a therapeutic camp - residential or day camp facilities that are appropriately staffed and equipped to provide an opportunity for children who have developmental disabilities, emotional disturbances or health impairments, or who have other limitations or problems which require special facilities or programming, to enjoy a cooperative living experience in the out-of-doors.

King's Kids - Care Center - This program provides innovate learning and therapeutic opportunities for preschool children with and without developmental delays, through their inclusive programs and family support services. This interaction allows for role modeling from peers and prepares the children for the eventual mainstream experience.

170


St. Peters Human Services - Boys Development & Training - Offers a voluntary weekend camp program that

provides services for 30 at-risk boys ages 7-14 years. The program provides timely assessment, family involvement,

and includes tutoring, discipline training, conflict resolution, rap sessions and recreational activities. The program

operates from Friday evening to Saturday afternoons, during the school year, with full and part-time staff as well as

volunteers.

St. Peters Human Services - Village of Excellence Training Institute for Girls - Offers a voluntary weekend

training program that provides services for school age children and teens, ages 6 to 16 years. The program offers

recreation, academic support, self-esteem, character building and community services experience especially geared

towards females and their particular issues.

Substance Abuse Council of Indian River County- Life Skills - Offers a three-year primary prevention program

designed to be delivered in the school classrooms that targets individuals that have not yet developed drug use

problems. The program teaches general self-management skills, social skills and information specifically related to

drug use.

Substance Abuse Council of Indian River County - Right Choice Program - Offers a program that provides

individual, group or family therapy for individuals who abuse substances of any kind and/or for their families to help

them better understand the nature of their physical and/or psychological dependency or impairment and to support

their efforts to recover.

Substance Abuse Council oflndian River County- Dasie Bridgewater Hope Center- Program designed to help

educate and ensure the safety of youngsters who normally would have to stay unsupervised in their homes after school

or throughout the day because their parents are working and child care is unavailable.

QUASI-NON-PROFIT ORGANIZATIONS (1)

Care Net Pregnancy Centers of Indian River County - This center assists clients with their physical needs who

are pregnant and considering adoption for their unborn child. Each client is encouraged to learn the responsibilities of

parenting and the important role of motherhood. This program is funded entirely from revenue received from the

State of Florida Department of Highway Safety and Motor Vehicles from the sale of Choose Life License Plates.

Community Transportation Coordinator (CTC)- is a County designated coordinator for transportation. County

funding is used for grant matches for operational and capital expenses of the Community Coach public transportation

program. The CTC coordinates and provides fixed route and demand response transportation services throughout the

County. Currently the IRC Council on Aging is the designated transportation coordinator.

Economic Development Division - is part of the Vero Beach - Indian River County Chamber of Commerce. This

division is a countywide economic / business development and retention program. County dollars are applied to

staffing costs (director and administrative assistant) and operating expenses, including marketing expenditures. One

half of staffing costs comes from private investment.

Gifford Youth Center - organizes programs and activities to develop yonth into responsible productive adults.

Goals of the center are to increase graduation rates, post secondary education, and the number of graduates entering

the workplace prepared for highly skilled jobs. Funding will support the activities of the Center.

Humane Society - of Vero Beach is contracted by the County to provide animal shelter services in accordance with

State law and the County Animal Control Ordinance. The Humane Society is authorized to issue animal licenses and

works closely with the County's Animal Control division. Payment is based on a per animal rate scale.

(]) Quasi-non-profit organizations are designated as such because they provide services the County would have to provide directly if these

organizations did not exist.

171

MUNICIPAL SERVICE TAXING UNIT

2003/2004 Budget M.S.T.U. Detail

The Municipal Service Taxing Unit (M.S.T.U.) covers all expenditures related to the unincorporated areas of the County. Major sources of financing are ad valorem (property) taxes and the utility franchise tax as shown in the graph below. Services provided from theM.S.T.U. include countywiderecreation facilities, community development, County planning, code enforcement, conservation lands management, and telecommunications. A portion of the Sheriffs law enforcement expenditures are paid for by a transfer to the General Fund, as well (see chart on next page).

M.S.T.U. Fund Revenue for Fiscal Year 2003/2004

Franchise Tax 21.3%

1/2 Cent Sales Tax 16.7% Local Sources

7.8%

Cash Forward 8.4%

State Sources 6.6%

Similar to the General Fund, most increases in M.S.T.U. expenditures are borne by the (property) taxpayers of Indian River County. Since ad valorem taxes, along with Franchise Taxes increase with population, rising revenues in the M.S.T.U. should offset the cost of growth. However, this year Half-Cent Sales Tax is projected to decline. The County generally maintains the goal of keeping ad valorem taxes near the current rate in this fund. For FY 2003/2004 the millage rate in the M.S. T. U. is 5 .13 % above the current rate due mainly to increases in personal service expenses such as normal salary and cost of living increases as well as increases in benefit costs.

172


M.S.T.U. Budget by Function for Fiscal Year 2003/2004

Fund Transfer - Public Safety 51.5%


Transportation 1.9%

Fund Transfer -Transportation

20.6%

Fund Transfer -Shooting Range

0.4% Contingencies

1.1%

Cash Forward 3.3%

General Government ~---- 5.7%

Public Safety 1.5%


As shown in the graph above, fund transfers out constitute the largest expenditure category for the M.S.T.U. (72.5% of total expenses). This amount consists of a transfer to the General Fund for 60% of the law enforcement budget of the Sheriff's Department, a transfer to the Transportation Fund and a transfer to the Shooting Range. The second largest portion of the M.S. T. U. budget ( 13 .5 % ), culture/recreation, funds the County Recreation Department. This is the second full year that the M.S.T.U. has funded this 100%, in past years funding was shared by the M.S.T.U. and the General Fund.

173

MUNICIPAL SERVICE TAXING UNIT REVENUE

Actual Actual Budget Revenue Tvoe 2000/2001 2001/2002 2002/2003

Ad Valorem Taxes $5,836,388 $6,557,784 $8,188,244

Franchise Fees 5,748,332 6,211,574 5,815,000

Occupational Licenses 182,498 173,101 160,000 Building Permits 227,760 230,361 190,000

State Grants 57,849 0 0 State Shared Revenues 4,068,986 4,846,296 5,924,759

Human Services Revenues 86,623 0 0

Culture/Recreation Revenues 53,239 143,341 322,353

Other Charges for Services 52,686 52,784 35,000

Violation of Local Ordinances 6,150 8,275 6,000

Interest 332,639 188,110 150,000

Donations 19,937 0 0

Other Miscellaneous Revenue 18,163 7,822 34,624

Interfund Transfers 100,000 0 79,396 Non Operating Sources 0 0 1,060,968

Total MSTU Revenue $16.791,250 $18.419.448 $21,965.344


Budget Change from 2003/2004 Prior Year $9,738,105 $1,549,861

6,225,961 410,961 167,500 7,500 210,000 20,000

0 0 5,792,057 (132,702)

0 0 424,000 101,647

35,000 0 7,500 1,500

108,000 (42,000) 0 0

25,131 (9,493) 0 (78,396)

938,337 (122,631)

$23,671,591 $1.706,247

MUNICIPAL SERVICE TAXING UNIT EXPENSE BY DEPARTMENT


Dept Department Name 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

108 Recreation $996,698 $926,159 $3,068,606 $3,132,368 $63,762

199 Reserves-B.C.C. 14,244,927 15,446,882 17,098,319 18,647,139 1,548,820

204 Planning And Develonment 157,775 169,819 184,303 197,207 12,904

205 Countv Plannine 775,883 871,254 1,033,250 1,071,809 38,559

207 Env. PlannirndCode Enforc. 282,616 286,151 326,472 358,138 31,666

210 Parks 38,508 55,449 66,688 69,559 2,871

214 Roads And Bridges 6,361 235 0 0 0

234 Telecommunications 100,339 102,720 112,706 120,371 7,665

400 Tax Collector 41,934 61,529 75,000 75,000 0

Total M.S.T.U. Expenses $16,645,041 $17,920,198 $21,965,344 $23.671,591 $1,706,247

174

ORGANIZATION CHART OF DEPARTMENTS FUNDED BY MUNICIPAL SERVICE TAXING UNIT

General Services Director

Telecommunications

I


• • Residents of j Indian River County

County Admininstrator

Community Development Director

I I I

County Enviromnental Planning Planning &

Code Enforcement

Recreation Director

I Recreation Department

Partial Funding from M.S.T.U.

175


Public Works Director

I Paiks Division

Land Acquisition Program

RECREATION



The Indian River County Recreation Department provides, operates and publicizes recreational programs and facilities for the use of County residents and visitors of all age groups. It also provides trained, certified water safety personnel at County beaches. The Recreation Department was a coordinated effort between Indian River County and the City of Vero Beach. Due to recent growth in the unincorporated areas the decision was made to form a County Recreation Department. Funding for the various programs and administrative costs come solely from the County's M.S.T.U. fund. This department accounts for the cost of programs directed at residents living in the unincorporated areas of the County.


• Opened and operated the North County Regional Park Aquatic Center and continued operation of the Gifford Aquatic Center.

• Added various new special event programs such as Santa Calling, Screen On the Green, Teen Dances, Super Kid Triathlon, Mommy and Son Luau.

• Reorganized the Summer Camp program. • Increased attendance at the athletic programs in Wabasso. • Opened an Adult Masters Swimming program. • Increased teams countrywide in Youth Basketball, Youth Mighty Mites Program and Youth Tot Time Tee

Program. • Hosted swimming competition at the North County Regional Aquatic Center for the Florida Law Enforcement

Garnes, held in June 2003. • Awarded bid to host the Florida High School Activities Association (FHSAA) State Swimming and Diving Finals

to be held at the new North County Regional Park Aquatic Center, in October 2003. • Awarded bid to host the Florida Recreation and Parks Association Flag Football State Qualifying Tournament in

October 2003.


Goal: Preserve and enhance the County's quality of life for all residents and visitors by providing and encouraging diverse recreational opportunities.

Objectives:

• Continue to provide high quality recreation services to residents. • Host the Florida High School Activities Association (FHSAA) State Swimming and Diving Finals for the second

time at the North County Regional Park Aquatic Center. • Position the Recreation Department as an important player in crime and drug prevention for children and young

adults through providing programs for after school, summer, evening, and weekend utilization. • Form partnerships with community organizations to enhance the delivery of recreational services in the most

efficient and effective system to benefit users and taxpayers. • Continue to improve and provide additional programs countywide to attract a larger and more diverse range of

participants.

176

RECREATION



Number of Adult Programs 37 42 # Particioants in Adult ProITTams 4,000 4,300 Number of Youth Pro=ams 44 49 # Particioants in Youth ProITTams 5,500 5,700 Summer Camn Average Dailv Attendance 1,200 1,450 Aouatic Centers # of orograms 50 49 Aquatic Centers attendance 1,500 21,369 Cost to !RC oer orogram oarticioant $81.70 $28.22

s ffl ta mg Actual Actual Budget

2000/2001 2001/2002 2002/2003


E xpenditures Fund/Department Actual Actual Budget

004-108 2000/2001 2001/2002 2002/2003 Personal Services $213,632 $186,942 $2,265,092 Contractual Services 38,688 17,254 52,772 Ooerating Exoenses 18,345 17,373 316,770 Suoolies Exoense 11,760 6,249 210,770 Other Exoenses 30,559 18,341 87,560 Communications Expense 0 0 1,500

Caoital Outlav 3,714 0 134,142 Grants and Aid Exoenditures 680,000 680,000 0

Total Expenditures $996,698 $926,159 $3,068.606 See 2003/2004 CAPITAL OUTLAY section for detail of budgeted capital.

177


Actual FY Projected FY 2002/2003 2003/2004

50 54 5,000 5,500

55 60 6,500 7,000 1,800 2,000

50 55 101,182 107,182 $26.80 $25.74


34 1


$2,529,607 $264,515 52,772 0

260,712 (56,058) 131,627 (79,143) 105,550 17,990

1,500 0 50,600 (83,542)

0 0 $3,132,368 $63,762

M.S.T.U. RESERVES



A general and administrative expense is charged to the majority of funds, which is used to reimburse the General Fund for centralized costs. This charge is included in the M.S.T.U. Reserves. The department is also used to account for fund transfers out, reserves for contingency and cash forward expense. Cash forward is a type of working capital reserve account used to estimate expenses from October 1 of the ensuing fiscal year until the time revenues for the new year are expected to be available. Reserves for Contingency provide a cushion for unforeseen expenditures during the year in the case of emergencies or additional projects. The Fund Transfers Out support the Transportation Fund, the law enforcement activities of the Sheriff, and the Shooting Range. As shown in the chart earlier in this section, about 51.5% of the transfers are for law enforcement, 20.6% help fund transportation, and 0.4% help fund the Shooting Range.


004-199 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year Contractual Services $149,148 $166,429 $353,710 $439,596 $85,886

Fund Transfer 14,095,779 15,280,543 15,866,387 17,175,327 1,308,940

Contingencies 0 0 103,006 257,000 153,994

Cash Forward 0 0 775,216 775,216 0

Total Exnenditures $14,244.927 $15,446,882 $17,098.319 $18.647,139 $1,548,820

178

COMMUNITY DEVELOPMENT



It is the purpose of this department to establish and implement a comprehensive planning program to guide and control future development within Indian River County. The planning process is intended to promote, protect and improve public health, safety, appearance and general welfare; prevent overcrowding of land and avoid undue concentration of population; facilities, housing and other required services, and conserve, develop, utilize and protect natural resources within the County. The Community Development Department coordinates all activities under the County Planning, Environmental Planning and Code Enforcement and Building Divisions. This department also acts as the principal administrator of the area's Metropolitan Planning Organization (see Fund 124).


Goal: Provide effective planning and implementation of services through orderly growth management, setting levels of service standards, and promoting and pursuing a positive economic development environment in order to meet all County goals.

Objectives: • Maintain 100% State compliance of the Comprehensive Plan. • Enhance computerization and increase productivity in all areas of responsibility.

St ffi a Ill!!


2000/2001 2001/2002 2002/2003 2003/2004 Prior Year


E d xpen itures Fund/Department Actual Actual Budget Budget Change from

004-204 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year


Contractual Services 158 0 30 0 (30)

Operating Exoenses 4,230 5,690 7,050 7,060 10 Suoolies Exnense 1,739 1,986 2,655 2,695 40


Caoital Outlav 0 0 0 0 0

Total Exnenditnres $157.775 $169.819 $184,303 $197,207 $12,904

179

COUNTY PLANNING



The County Planning Division consists of two sections - Long Range Planning and Current Development. Activities include implementing the comprehensive plan elements by updating and modifying land development regulations (LDR' s), special planning efforts ( e.g. corridor planning), permit tracking, maintaining a concurrency management system, approving site plans and plats, updating zoning, land use and other maps and participating in a wide variety of advisory committees and boards which involve interlocal governments and community representatives. Areas of involvement also include affordable housing and zoning matters.


• Implemented portions of the Gifford Neighborhood Plan. • Completed the Roseland Neighborhood Plan. • Completed the Roseland Corridor Plan • Completed and implemented plans and a grant agreement for the Transportation Disadvantaged Program. • Completed new IRC Local Housing Assistance Plan • Completed initial and intermediate steps for special GIS mapping activities for small area plans, and the

commercial/industrial database guide. • Coordinated and conducted special reviews for developments of regional impact. • Completed work on eight land development regulation (LDR) ordinances (all adopted).


Long Range Planning Section: • Execute all Comprehensive Plan and rezoning requests promptly and efficiently. • Complete all economic development planning activities, concurrency applications, and traffic impact fee

calculations and collections in a timely manner. • Implement small area plans for the Roseland and the Gifford communities.

Current Development Section: • Complete all development reviews in specified time frames (i.e.; site plans, administrative approvals, and plats) in

a manner that is efficient, implements the comprehensive plan and LDRs, and is responsive to applicants. • Accomplish all special planning projects, such as corridor and special small area plan studies, school siting plan

activities, and directed and staff-initiated changes to the LDRs, in a timely manner.

180

'. l)' -_ ti

,'1i.-: \ if' ;;:it :

• M-"

--~--·- ,·,

COUNTY PLANNING

Performance Measures Long Range Planning Section


Performance Indicator Actual FY Actual FY 200012001 200112002

Total Comprehensive Plan amendments nrocessed 9 9 % Como. Plan amendments in comoliance with State reg. 100% 100% Total zoning ordinance amendments nrocessed 9 18 #Comorehensive Plan/rezonin• oublic hearinos held 54 63 Total nlanner-of-the-dav inauiries answered 7,368 7,054

Como. Plan/rezoning ore-annlication conferences 25 24 Concurrencv Certifications 1,065 1,319

Current Development Section


Performance Indicator Actual FY Actual FY 200012001 200112002

Total maior & minor site nlan annrovals 110 82

Total administrative annrovals 205 160 Preliminarvlfinal nlat annrovals 62 62 Pre-annlication conferences held 97 119 Technical Review Committee (TRC) formal oroiect reviews NIA NIA Annlication reauests orocessed 3,447 3,593

Total inauiries handled 4,600 4,500

Single family resident reviews 2,550 3,000


200012001 200112002 200212003


E d"t xoen I ures Fund/Department Actual Actual Budget

004-205 200012001 2001/2002 200212003

Personal Services $639,798 $697,595 $852,972


Ooerating Exoenses 64,409 85,192 91,420 Sunnlies Exnense 39,282 41,435 47,313 Other Expenses 12,848 6,596 2,250

Caoital Outlav 4,230 4,637 2,500

Total Expenditures $775.883 $871.254 $1,033.250 See 200312004 CAPITAL OUTLAY section for detail of budgeted capital.

181


Actual FY Projected FY 200212003 200312004

9 10 100% 100%

17 20 61 70

8,360 8,500 64 50

1,438 1,400

Actual FY Projected FY 200212003 200312004

89 95 159 170 72 70 130 145 160 195

4,498 4,700 5,000 5,000 3,100 3,700


15 0


$903,272 $50,300 25,000 (11,795)

104,605 13,185 24,858 (22,455)

7,250 5,000 6,824 4,324

$1.071,809 $38,559

ENVIRONMENTAL PLANNING AND CODE ENFORCEMENT


2003/2004 Budget M.S. T. U. Detail

The two main responsibilities of this section are to implement County comprehensive plan environmental policies and to enforce general codes and ordinances enacted by the County to protect community standards. Specific duties involve approving various permits (e.g. land clearing, tree removal, sign zoning, home occupations), issuing code violation citations, and performing site plan reviews and inspections. Environmental planning also falls under this section's duties, including environmental aspects of comprehensive planning and site plan review. This section's staff also coordinates several advisory committees, including the County Land Acquisition Advisory Committee (LAAC), the Marine Resources/Narrows Watershed Action Committee (MANW AC) and the Historic Resources Advisory Committee (HRAC).


• Completed revisions to County land development regulations regarding tree protection and flood zone construction freeboard elevations for mechanical equipment.

• Completed revisions to the County Environmental Lands Program Guide (f.k.a Land Acquisition Guide). • Acquired approximately 60lacres of environmentally significant land under the county environmental lands

program in partnership with other public agencies. • Facilitated obtainment of approximately $6.52 million in cost-share funds from the Florida Communities Trust

for purchase of the Hallstrom Farmstead and Lost Tree Islands environmental land projects. • Obtained approximately $2.5 million in grant award commitments from the Florida Communities Trust towards

future acquisition of the Indian River Farms and Kroegel Homestead environmental land acquisition projects. • Submitted a Florida Communities Trust grant application for approximately $88,000 in matching funds to acquire

the "ORCA South Link" environmental land project. • Coordinated with the Conservation Lands Manager of the Parks Division and staff of the County Engineering

Division to establish public access improvements at Captain Forster Hammock Preserve and Prange Islands conservation areas.

• Obtained re-certification of a Class 7 rating under the National Flood Insurance Program (NFIP) Community Rating System (CRS) program, resulting in a 15% reduction in flood insurance rate premiums for all policyholders in unincorporated Indian River County (approximately $350,000 in combined savings).

• Coordinated with the St. Johns River Water Management District (SJRWMD) to plug nine abandoned artesian wells with $20,000 in matching funds from the SJRWMD.

• Issued more than 1,200 zoning and environmental regulatory permits. • Processed/resolved over 4,700 separate code violations on more than 1,500 individual properties. • Presented more than 17 5 code enforcement cases to the Indian River County Code Enforcement Board,

participating in more than 250 hearings. • Collected $49,750 in code enforcement fines.


• Facilitate the land acquisition and management process under the County Environmental Lands Program. • Process zoning and environmental permits in a timely manner. • Complete revisions to County land development regulations regarding tree protection, flood zone construction

elevations, and manatee protection. • Process all zoning complaints and code violations, and complete all site inspections promptly and efficiently.

182


ENVIRONMENTAL PLANNING AND CODE ENFORCEMENT


Performance Indicator Actual FY Actual FY Actual FY Projected FY 2000/2001 2001/2002 2002/2003 2003/2004

Home Occuoation oermits 334 379 488 500

Land clearinE! nermits 149 172 219 225

Tree removal oermits 96 113 151 175

Pond oermits 34 37 59 60

Dune maintenance oermits 2 4 1 3

Wetland Resource oermits 13 13 10 15

Sign permits reviewed 137 163 169 175

Total oermits / annrovals 1,108 1,117 1,400 1,450

Site inspections completed 393 482 534 550

Notice of violations 945 711 1,269 1,300

Violation comolaints received 1,758 1,766 2,302 2,400

Code violations resolved 1,275 1,433 1,986 2,100

% of complaints resolved 73% 81% 86% 87%

Environ. Land acauisition closim!s 4 1 3 3

s ffi ta mg

Position Actual Actual Budget Budget Change from

2000/2001 2001/2002 2002/2003 2003/2004 Prior Year


d Expen itures Fund/Department Actual Actual Budget Budget Change from

004-207 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year



Operating Exoenses 12,374 14,234 15,839 18,704 2,865

Sunn]ies Exnense 3,094 5,280 8,348 8,295 (53)


Communications Exnense 274 0 732 732 0

Caoital Outlav 13,109 1,231 3,844 1,050 (2,794)

Total E=enditures $282,616 $286,151 $326,472 $358,138 $31,666


183

PARKS DIVISION - CONSERVATION LANDS PROGRAM



The primary purpose and objective of the Indian River County Conservation Lands Program is to protect, restore and sustain endangered ecosystems and associated rare and endangered species in Indian River County. Secondary objectives of the program include passive public recreation, preservation of open space, groundwater quality protection, t1ood protection, protection of historic and cnltnral resources, and general preservation of"quality oflife." The Conservation Lands Program is managed by the Conservation Lands Manger through the Parks Department and supervised by the Parks Superintendent. The Conservation Lands Manager and Parks Superintendent also work closely with the Planning Department and Chief Environmental Planner for various activities.


• Applied for several grants, including Recreational Trails Grant, Land & Water Conservation Fund administered by DEP and National Fish & Wildlife Foundation.

• Worked with Environmental Planning, St. Johns River Water Management District and other agencies to direct off-site mitigation work to prioritized Conservation Areas. A total of 13 mitigation projects (75 acres) have been directed to Conservation Areas with successful treatment of exotics in heavily infested areas.

• Continued compliance with the Sebastian Area-Wide Florida Scrub-Jay Habitat Conservation Plan by monitoring processes using GPS, collecting necessary data, writing an annual report to the United States Fish and Wildlife Service (USFWS), and arranging habitat maintenance and restoration with applicable contractors and organizations. These properties include the Pelican Island Elementary School Scrub Jay Habitat, the North Sebastian conservation area, Sebastian Scrub conservation area and Wabasso Scrub conservation area.

• Updated the County web site to include all County parks and conservation areas. • Continued monitoring and involvement on public access improvements for the Jungle Trail Conservation Area.

Provided educational tours through the Environmental Learning Center. • Continued assistance to Pelican Island Elementary School with activities for compliance with the Habitat

Conservation Plan and assisted the Eco-Troop with managing their land dedicated to the preservation and restoration of Florida Xeric scrub.

• Worked with local public schools and civic organizations to increase public awareness on issues related to conservation lands.

• Continued ecological monitoring, data collection and reporting on the Wabasso Scrub conservation area. • Submitted all Florida Communities Trust Annual Stewardship Reports to PCT (Florida Communities Trust) .

. Reports for all conservation areas purchased with PCT funds include Lost Tree Islands, Hallstrom Farmstead, Harmony Oaks conservation area, North Sebastian conservation area, South Oslo Riverfront conservation area, Oyster Bar Salt Marsh conservation area, Prange Islands conservation area, Round Island South conservation area, Sebastian Scrub conservation area, and Wabasso Scrub conservation area.


• Acquire funding for capital improvements on conservation areas by seeking outside funding through grants. • Compliance with Florida Communities Trust (PCT) will be maintained by submitting annual stewardship reports

for all conservation areas purchased with PCT funds, including, but not limited to: Lost Tree Islands, Hallstrom Farmstead, Harmony Oaks, North Sebastian, South Oslo Riverfront, Oyster Bar Salt Marsh, Prange Islands, Round Island South, Sebastian Scrub, and Wabasso Scrub.

• Complete archeological surveys on specified conservation areas.

184

PARKS DIVISION - CONSERVATION LANDS PROGRAM



• Work with Environmental Planning, St. Johns River Water Management District (SJRWMD) and other agencies to direct off-site mitigation work to prioritized conservation areas.

• Continue monitoring and involvement on public access improvements for the Jungle Trail Conservation Area., with the grand opening scheduled for November 2003. Provide educational tours through the Environmental Learning Center.

• Continue assisting the Pelican Island Elementary School with activities for compliance with the Habitat Conservation Plan (HCP).

• Complete dock, trails, and educational signage installation in the Prange Islands Conservation Area, to be funded with a grant through the Florida Inland Navigation District.

• Begin the process of designing public use improvements for the Wabasso Scrub Conservation Area, and continue ecological monitoring, data collection and reporting. Schedule prescribed bum for northwest comer of the property.


Performance Indicator Actual FY Actual FY Actual FY Projected FY 200012001 2001/2002 200212003 200312004

# of Conservation Areas Managed (Acres) 1,383 1,590 2,229 2,521

# of Conservation Areas Managing for Exotics 800 988 1,952 2,309

Removal (Acres) # of Conservation Areas Developed for Public Use

298 391 850 2,152 (Acres) Boardwalks/Observation Towers (Platforms) 2 5 6 11

Trails (Miles) 1.5 2.5 10.5 20

Docks 2 2 2 3

Restrooms NIA NIA 2 5


200012001 200112002 200212003 200312004 Prior Year



004-210 200012001 200112002 200212003 2003/2004 Prior Year


Ooeratin2: Exoenses 703 10,779 13,640 13,350 (290)

Sunnlies Expense 799 1,371 3,906 4,556 650

Communications Exoenses 0 0 114 114 0

Capital Outlay 2,171 0 0 0 0

Total ExPenditures $38.508 $55.449 $66,688 $69,559 $2,871

185

••(J_..- - \

:- ;---~' ~1•;;;,t, ,r~ . ,--,-:~>,

ROAD AND BRIDGE



This department is used on occasion to account for County demolition costs of condemned structures as approved by the Board of County Commissioners.

E d't xoen I ures Fund/Department Actual Actual Budget Budget Change from

004-214 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year Contractual Services $6,361 $235 $0 $0 $0

Total Exnenditures $6,361 $235 $0 $0 $0

186

TELECOMMUNICATIONS



This department administers the franchising or licensing of telecommunications service providers in the county, plans and implements deployment strategies for telecommunications infrastructure and services used by the County, acts as the point of contact for entities wanting to place wireless services support structures on County properties, and steers the County through the changes being brought about by the Telecommunications Act of 1996 and other State and Federal legislation. Specific duties include the enforcement of the existing licensing ordinances dealing with the provision of cable television (CATV) service in the County, the handling of certain complaints from the customers of the CATV providers, the review of annual reports, coordination of the Government Access Channel, and negotiating with the CATV companies on upgrades, facility extensions, and joint initiatives. This department also plans, designs and builds extensions to the fiber optic network owned by the County, the City of Vero Beach and the School Board.


• Implemented a plan for increased trunking and call handling capacity at the County Administration Building, which will result in the provision of Direct Inward Dialing services.

• Designed and coordinated the building of fiber entrance facilities at Fire Stations 2, 8, and 9, the Gifford Health Clinic, and the 58th Avenue water tower.

• Trued up the database with Sunshine State One Call of Florida and merged cable locating operation with Traffic Engineering.

• Coordinated the fiber optic cable allocation for the County's portion of the Metropolitan Area Network. • Coordinated telephone system equipment upgrades at the County Administration Building and the landfill. • Implemented Centrex telecommunications service in the Beachland service area. • Implemented 4-digit dialing between the four County Centrex systems. • Completed the first phase of the mechanized record system for the fiber optic cable network using GIS and GPS. • Secured an arrangement for long distance services that will allow for noticeable savings due to a PRI (primary

rate interface) additive ..


• Design fiberoptic cable expansion to Fire Station 7, the West Regional Wastewater Treatment Plant, and the new Western EMS tower site.

• Administer the CATV licensing ordinances and monitor the Comcast system rebuild. • Evaluate and deploy wireless communications offerings for prudent deployment in the County's workforce. • Evaluate the trunking for the Utilities' ACD system and the Centrex tie lines. • Monitor the County's migration to a new long distance provider. • Using Centrex Control, enhance feature set assignments for departments. • Coordinate with the City of Vero Beach the possible joint negotiation of a new franchise agreement with

Comcast. • Coordinate the effort for a new telephone switch at the Courthouse. • Design and coordinate the construction of a new fiber optic cable route to the new Fleet compound and the new

Road and Bridge facility. • Design and Coordinate the necessary fiber optic relocation work resulting from the widening of CR 510 and CR

512. • Participate with the Architect and Engineers involved with the design of the new Administration Building in

specification and review of technical requirements.

187

TELECOMMUNICATIONS

Staffi Ill!!

Actual Actual 2000/2001 2001/2002


E xuenditures Fund/Department Actual Actual

004-234 2000/2001 2001/2002 Personal Services $75,325 $78,816 Contractual Services 13,810 19,208 Ooeratine Exoenses 5,957 1,062 Suoolies Expense 2,349 3,634 Communications Exoenses 0 0 Capital Outlay 2,898 0

Total Exoenditnres $100.339 $102,720

188

Budget 2002/2003

1

Budget 2002/2003

$82,130 18,000 6,300 6,150

126 0

$112,706



1 0


$84,321 $2,191 21,000 3,000

5,100 (1,200) 5,450 (700) 4,500 4,374

0 0

$120,371 $7,665

TAX COLLECTOR



The Tax Collector is a separately elected Constitutional Officer of the County. This budget is approved by the State Department of Revenue. Fees are charged to the County's various taxing authorities based on a legislated percentage of taxes collected for each authority. This department is used to account for the portion of net Tax Collector fees charged to the M.S.T.U. for the collection of ad valorem taxes.


004-400 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year Transfer to Constitutional $41,934 $61,529 $75,000 $75,000 $0

Total Exoenditures $41.934 $61,529 $75,000 $75,000 $0

189

TRANSPORTATION FUND

2003/2004 Budget Transportation Fund Detail

The Transportation Fund includes expenditures incurred for the maintenance and repair of County roads. Public Works, County Engineering, Traffic Engineering and Road & Bridge departments receive financing from this fund. Staff members of these departments also oversee road and drainage projects in other funds, like Optional Sales Tax, Secondary Roads Construction, and the street lighting districts. The actual capital projects are generally financed by these other funds, and as a result are not presented in this section.

Transportation Fund Revenues for Fiscal Year 2003/2004

Fund Transfers-MSTU 37.5%

Fund TransfersGeneral Fund

27.8%

State Sources 1.6%

Cash Forward 9.1%

Local Sources 5.6%

Gas Taxes 18.4%

Over half of the Transportation Fund revenues come from General Fund and M.S.T.U. fund transfers. Therefore, during the budget approval process, this fund is presented along with the ad valorem taxing funds.

190

' •·l_'..'.' _.,_

(.,,,~! i1

\,' j{ / ~~ ---,·. --~ ~-._,I ____ /

3,00

2.50

2,00

"' ~ = I 1.50

1.00 •• •• •• •• •• •• ••

0,50 •• •• •• •• •• ••• •• •• •• 0.00 1993

•• •• •• •• •• •• •• •• •• •• •• •• •• .

1994 1995

Gas Tax Revenues For the Years 1993-2004

•• •• ••

•• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• +• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •• •

1996 1997 1998 1999 2000

•• •• •• •• •• •• •• •• •• •• • • •• •• •• •• •• •• •• •• • • •• •• •• +• ••

2001

Ill Constitutional Ill County I


•• ••• ••• ••• •• ••• ••• ••• ••• ••• •• ... ... ••• ••• • •• ••• ••• ••• ••• • •• ••• ••• ••• ••• • •• •• • +• ••• ••• ••• ••• •• ••• ••• ••• ••• ••• •• ••• ••• • •• •• • •• :·· •• ... ••• •• • •• • • •••

2002 2003 2004

Another major source of funds is gas tax, which makes up 18.4% of revenues. The Constitutional Gas Tax and the County Gas Tax are formula driven distributions from the state, and must be used for transportation-related services. Gas tax receipts have been increasing over the past several years due to increased population and tourism within Indian River County.

T t f ransoor a mn F dR evenues un Actual Actual Budget Budget Change from

Revenue Tvoe 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Other Licenses Fees and Permits $4,040 $31,333 $10,000 $12,500 $2,500

Federal Grants 0 0 0 0 0

State Grants 100,000 0 169,252 209,000 39,748

State Shared Revenues 2,165,538 2,232,027 2,284,683 2,399,191 114,508

Governmental Revenues 5,692 4,539 4,000 5,000 1,000

Transoortation Revenues 45,646 0 20,000 20,000 0

Other Charoes for Services 47,461 39,017 75,000 71,000 (4,000)

Interest 245,768 170,949 95,000 63,000 (32,000)

Impact Fees 50,118 88 150,000 150,000 0

Disposition of Fixed Assets 51,960 74,915 4,000 4,000 0

Donations 0 0 0 0 0

Other Miscellaneous Revenue 450,151 237,503 405,000 405,000 0

Fund Transfers 6,755,216 7,128,440 7,813,988 8,499,898 685,910

Non Operating Sources 0 0 1,230,666 1,015,065 (215,601)

Total Transnortation Fund $9,921,590 $9.918,811 $12,261,589 $12,853,654 $592,065

191


Transportation Budget by Function for Fiscal Year 2003/2004



Cash Forward 6.3%

Contingencies 0.8%

Expenditures in the Transportation Fund are primarily (86.5%) for providing and maintaining roads and streets and their related facilities such as bridges, sidewalks, traffic control devices, streetlights, right of way and other facilities incidental to the proper movement of traffic along roads and streets. Administration of these programs makes up 6.4% of Transportation Fund expenditures, with Cash Forward and Contingencies making up the balance.

192


ORGANIZATION CHART OF DEPARTMENTS FUNDED BY TRANSPORTATION FUND

•····•·····•······················ .. . . . . . . j County j j Admininstrator \ ·-............. T ................


T I I I I

Road Public Works County Traffic & Administration Engineering Engineering

Bridge .

Transportation Fund Expenditures by Department


Dept Department Name 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

199 Reserves-B.C.C. $820,528 $798,670 $1,654,530 $1,772,444 $117,914

214 Road And Bridge 5,366,884 5,524,509 6,370,542 6,610,687 240,145

243 Public Works 584,717 575,231 775,420 825,060 49,640

244 County Engineering 1,218,036 1,347,544 1,558,278 1,717,998 159,720

245 Traffic Engineering 1,552,677 1,572,928 1,902,819 1,927,465 24,646

Total Transoortation Fund $9,542,842 $9,818,882 $12,261,589 $12,853,654 $592,065

193

TRANSPORTATION RESERVES


2003/2004 Budget Transporlation Fund Detail

A general and administrative expense is charged to the majority of funds, which is used to reimburse the General Fund for centralized costs. This charge is included in the Transportation Fund Reserves. This department is also used to account for fund contingency reserves and cash forward expenses. Cash forward is a type of working capital reserve account used to estimate expenses from October 1 of the ensuing fiscal year until the time revenues for the new year are expected to be available. The Reserve for Contingency provides a cushion for unforeseen expenditures during the year in the case of emergencies or additional projects.


111-199 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year Contractual Services $645,528 $711,170 $690,783 $857,444 $166,661 Fund Transfer 175,000 87,500 0 0 0 Contingencies 0 0 98,747 100,000 1,253 Cash Forward 0 0 865,000 815,000 (50,000)

Total Exnenditures $820,528 $798,670 $1.654.530 $1,772,444 $117,914

194

ROAD AND BRIDGE



It is the responsibility of the Road and Bridge division to ensure the safety and efficiency of the County's road network through a regularly scheduled program of maintenance, grading and paving. This program is to cover roadbeds, curbs, culverts, drains, bridges, sidewalks and bikeways and landscaped vegetation areas within the unincorporated areas of the County.


• Resurfaced and improved over eight (8) miles of roads, along with improving the drainage. • Improved dirt roads by paving 63'a Avenue in Paradise Park Subdivision, Roseland Road east of U.S. 1, 10th

ll th and 12th Street S.W., 34th and 35th Avenue S.W. in Grovenor Estates, and improving existing collector roads by adding shoulders in several locations.

• Continued with the Road Sweeping Program and herbicide spraying. • Introduced carp into one of the retention ponds on Kings Highway to control plant growth and hydrilla. • Continued to improve the bridge maintenance program. • Eliminated two (2) older precast slab bridges with culverts.


• Continue to improve the Bridge Maintenance Program. • Continue to improve conditions of our existing secondary paved road system. • Continue the examination and testing of new products that may improve conditions and help cut cost in

maintenance of unimproved roads and weed control. • Continue to eliminate the overgrown vegetation in the existing and recently constructed ditches in the Vero

Lake Estates Subdivision and other areas through an Herbicide Spraying Program.



Miles of unpaved roads 299.66 299.00 235.60 230.60

Miles of paved roads 356.00 359.00 365.89 370.89

Total miles ofroad maintained 655.66 658.00 601.49 601.49

Number of bridges maintained 78 78 78 76

Cost per mile maintained $8,185 $8,396 $10,591 $10,991

195

ROAD AND BRIDGE

St ffi a mg

Department Total

E d"t xpen 1 ures Fund/Department

111-214 Personal Services Contractual Services Operating Expenses Sunnlies Expense Other ExPenses Communications Expense Capital Outlay Proiect Exoenditures Total E=enditures

C ' l O I D 'I apita ut av etai Account

Office Furniture Automotive/Truck Automotive/Truck AutomotivefTruck Automotive/Truck Heavy Equipment


Change Actual Actual Budget Budget from

2000/2001 2001/2002 2002/2003 2003/2004 Prior Year FT 94 94 94 95 1

Actual Actual Budget Budget Change from 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year $2,975,060 $3,346,753 $4,019,248 $4,419,684 $400,436

107,401 181,350 224,000 260,410 36,410 585,057 651,105 618,980 669,385 50,405

1,337,670 1,073,464 1,085,924 1,083,112 (2,812) 0 0 0 200 200

967 2,852 9,130 9,396 266 360,729 268,985 411,260 167,500 (243,760)

0 0 2,000 1,000 (1,000)

$5,366,884 $5,524.509 $6.370.542 $6,610,687 $240,145

Descrintion Quantitv Amount Miscellaneous items for new building 1 $20,000 Pickuo truck - ½ ton 1 16,500 Pickuo truck - Comoact 1 18,500 Pickup truck - Extended cab 1 18,500 Pickuo truck - flat bed 1 24,000 Roller 1 70,000

Total Department Capital $167,500

196

PUBLIC WORKS



The Public Works department is the management center for planning and implementing engineering design, construction, and maintenance programs within the Engineering, Traffic Engineering, Coastal Engineering, Capital Projects, Parks Maintenance, Fleet Management, Storrnwater and Road and Bridge divisions. The function of the Public Works Department is to provide a complete infrastructure for transportation, parks, beaches, and storm water systems within Indian River County, as well as meeting the fleet management needs of all County departments. The Storrnwater section is responsible for designing, constructing and managing regional storrnwater pollution control systems to reduce storrnwater-bome pollution of the Indian River Lagoon, and where possible, to prevent flooding. The Coastal Engineering section is responsible for the management of issues relating to the County's beaches and coastal environments. A major function is implementation of the County's Beach Preservation Plan, which monitors rates and trends of beach erosion throughout the County and identifies areas where large-scale beach renourishrnent projects are justified and warranted. The section also advises coastal residents on issues of erosion and shoreline armoring, and is responsible for developing and implementing a Habitat Conservation Plan for sea turtles, which will allow the County to regulate and issue permits for emergency shoreline protection measures when necessary. Coastal Engineering also monitors and manages erosion control efforts along the County's Indian River Lagoon shoreline, and manages the County's artificial reef program.


• Began construction for the Public Works/Fleet Management facility. • Began construction on the open air Agricultural Exhibit Building at County Fairgrounds. • Completed Phase 2 of $12 million project - 58th Avenue construction of four-lane widening from 16th Street

to Oslo Road, including six bridge replacements. • Applied for grant funds for the design and construction of Oslo Boat Ramp. • Acquisition of State and Federal permits for beach renourishment along 2.5 miles of coastline. • Bidding and construction of $9.03 million beach renourishrnent project. • Design and permitting for Jungle Trail Shoreline Stabilization project. • Completion of preliminary design and plans for dune rehabilitation along 2000 ft. of beach at

Baytree/Marbrisa. • Completion of three-year study of fish populations on artificial reefs. • Completion and submittal of final Habitat Conservation Plan and Environmental Assessment. • Began preliminary stages of permit acquisition for beach renourishment along 1.35 miles of shoreline in

south county. • Completed East Indian River County Master Stormwater Management Plan (Master Plan). • Completed design and awarded construction contract for Tilting Weir Gates, new water control gates to be

located on the North, Main and South Relief Canals and the Lateral "C" Canal. • Applied for a $400,000 EPA/FDEP Section 319(h) Grant to construct a water hyacinth and algae turf

scrubber system to be located at the proposed Egret March Storrnwater Park. • Implemented a storrnwater quality monitoring program for the Vero Lakes Storrnwater Improvements

Project, Phase I. • Began construction of the East Gifford Storrnwater Improvements Project. • Began design of seven small road paving projects between the One-Mile Ridge and the Indian River

Lagoon, which will reduce the transport of sediment from the unpaved roads into the Lagoon.

197

PUBLIC WORKS

2002/2003 Accomplishments (Cont'd)


• Submitted and received approval for, the County's NPDES (National Pollutant Discharge Elimination System) Permit Application, which provides a detailed five-year roadmap for Indian River County's compliance with the NPDES requirements for non-point stormwater pollution.

• Initiated water quality monitoring exercises within the IRFWCD (Indian River Farms Water Control District) to assess the actual pollutant loadings being transported to the Indian River Lagoon.


• Complete construction of Public Works/Fleet Management facility. • Complete construction of open air Agricultural Exhibit Building at Fairgrounds. • Complete design and construction of projects recommended by the East Indian River County Master

Storm water Management Plan ( ongoing). • Complete the East Gifford Stormwater Improvements Project. • Complete design, permitting and construction of the East Roseland Stormwater Improvements Project. • Implement a stormwater and erosion control ordinance. • Implement countywide erosion control specifications for construction sites and completed projects. • Design Vero Lake Estates Phase II Stormwater Improvements. • Monitor Sectors 1 & 2 Beach Restoration project and associated mitigation and monitoring requirements. • Environmental Impact Statement and Joint Coastal Permit application submission for the Sector 7 beach

restoration project. • Complete the final year of the study of fish recruitment to offshore artificial reefs. • Construct 41 st Street widening from 58th Avenue to U.S. 1. • Construct 4th Street widening from U.S. 1 to Old Dixie Highway. • Replace the Oslo Road bridge over 43'd Avenue canal. • Replace the 26th Street bridge over Rangeline Canal (74th Avenue). • Bid and construct 5.2 acre artificial reef as mitigation for beach renourishment impacts. • Construct Jungle Trail Shoreline Stabilization project. • Bid and construct dune rehabilitation at Baytree/Marbrisa. • Begin implementation of Habitat Conservation Plan conservation measures. • Finalize permitting for south county beach renourishment project. • Continue biological and physical monitoring of recently constructed beach renourishment project. • Update and expand the Master Plan to include a comprehensive analysis of large-scale reservoir storage of

stormwater runoff from the IRFWCD watershed. • Complete construction of the Tilting Weir Gates. • Complete the final design of the vortex structures for the Main and South Relief Canals. • Begin the design of a vortex treatment unit and a solids removal device in the North Relief Canal. • Complete the final design of Phase of the Egret Marsh Stormwater Park. • Complete the stormwater quality monitoring program for the Vero Lake Estates Stormwater Improvements

Project, Phase I. • Complete construction of the East Gifford Stormwater Improvements Project. • Bid and construct the Harmony Oaks Mitigation Project. • Acquire necessary land for the East Roseland Stormwater Improvements Project.

198

PUBLIC WORKS

2003/2004 Goals and Objectives (Cont'd)


• Complete design and permitting of seven small road paving projects between the One-Mile Ridge and the Indian River Lagoon, which will reduce the transport of sediment from the unpaved roads into the Lagoon.

• Implement stormwater education programs throughout Indian River County in compliance with the education requirements of the County's NPDES Phase II permit.


Performance Indicator Actual FY Actual FY Actual FY Projected 20012001 200112002 200212003 200312004

Projects under design 8 8 8 4

Projects awarded for construction 5 5 2 3

Construction projects completed 6 3 3 3

Stormwater Projects under design NIA 3 16 3

Stormwater Projects awarded for construction NIA 1 6 1

Stormwater construction projects completed NIA 1 6 1

Coastal Engr. Projects under design NIA 3 4 2

Coastal Engr. Projects awarded for construction NIA 0 1 3

Coastal Engr. construction projects completed NIA 0 1 3

Coastal Engr. Grants secured NIA 2 2 1

Environmental permit applications NIA 4 2 1

Environmental permits received NIA 1 2 1

s ffi ta ill!! Actual Actual Budget Budget Change from

200012001 200112002 200212003 200312004 Prior Year



111-243 200012001 200112002 200212003 200312004 Prior Year Personal Services $469,664 $514,039 $681,210 $745,977 $64,767 Contractual Services 19,799 7,351 27,775 19,000 (8,775) Operating Expenses 44,267 34,955 45,926 44,115 (1,811) Sunnlies Exoense 16,000 17,999 18,739 11,748 (6,991) Other Expenses 0 0 200 100 (100)

Communications Expense 341 0 570 570 0

Caoital Outlav 34,646 887 1000 3,550 2,550

Total Exoenditures $584.717 $575.231 $775,420 $825,060 $49,640

199

COUNTY ENGINEERING



The County Engineering division provides engineering design and surveying services, including right-of-way acquisition, for improvements and maintenance to roadways, parks and drainage systems in Indian River County. The division oversees and administers private development according to the Land Development Regulations of the County and provides engineering services for other projects and departments. Some specific duties involve identifying and establishing boundaries of County-owned properties; furnishing details as to topography and unique features of properties that may affect future improvements and locating underground utilities. Additional functions include performing residential plan reviews, issuing right-of-way permits for residences and site plans and performing right-of-way and utility inspections.


• Completed design of roadway improvements to: 34th Avenue SW and 35th Avenue SW from 13th Street SW to Oslo Road 63'd Avenue from 4th Avenue to 8th Street 41st Street from 58th Avenue to 43'd Avenue 83'd Street from 102"d Avenue to 91 st Avenue 16th Street from 74th Avenue to 66th Avenue 12th Avenue SW from Oslo Road to 8th Street SW 26th Street Bridge replacement at 74 th Avenue

• Completed design of recreation facilities: Kitching Station Trailhead

• Completed design and construction of recreation facilities: Jungle Trail/Pelican Island Wildlife Refuge public use facilities North County Regional Park

• Completed sidewalk design and construction for: Indian River Drive from US #I to Sebastian South city limits

• Completed construction of roadway improvements to: 34th Avenue SW and 35 th Avenue SW from 13th Street SW to Oslo Road 63'a Avenue from 4th Street to 8th Street Roseland Road East of US # 1 77 th Street from 58th A venue to 66 th Avenue 5th Street SW from 58th Avenue to 43'd Avenue

• Initialized engineering contracts for six (6) bridge placement projects

• Completed right-of-way acquisition for CR 512 widening project

200

COUNTY ENGINEERING



• Provide effective planning and implementation of services, policies, and regulations through efficient use of facilities and personnel while providing a safe, convenient and efficient transportation, parks and stormwater management system available to all and at a minimum detriment to the environment.

• Provide development review service that meets the desired time frame established in the land development regulations.

• Continue to automate operations through the use of computer and communications equipment to help provide engineering services to other departments (i.e. Parks and Utilities).

• Increase the number of projects finished by the design and survey sections, recognizing that the complexity of projects will affect the number completed.

• Pursue needed right-of-way acquisition through the most cost-effective means available.



ROW parcels acquired 39 29 36 40

# Narrative appraisals and appraisal reviews and in- 42 67 50 50 house evaluations

Murphy Reservation releases 24 7 8 10

Total# roads designed 11 11 12 12

Miles of roads designed 4.00 4.00 6.40 6

# of surveys completed 23 28 35 35

# Land development permits issued 20 16 22 20

# Land development permit modifications issued 13 7 10 10

# Permits issued:

Stormwater Management System (Type A) 44 62 53 50

Flood protection stormwater (Type B) 31 32 29 25

Flood management system (Type C) 452 290 635 700

Right-of-way permits 642 663 880 1,000

Private development residential review 630 673 650 1,000

201

COUNTY ENGINEERING

St fti a m2

Department Total

E d"t xuen 1 ures Fund/Department

111-244 Personal Services Contractual Services Ooerating Exoenses Supplies Expense Other Expenses Communications Exoense Capital Outlay

Total Exnenditures

C ·t IO ti D ta"l ap1 a u ay e I

Account Office Furniture & Eauipment

Actual Actual Budget



FT 26 27 28 29 1

Actual Actual Budget Budget Change from 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year $1,136,835 $1,265,920 $1,433,026 $1,607,434 $174,408

10,139 801 11,182 12,000 818 20,679 28,311 27,220 29,870 2,650 34,707 35,975 48,572 46,507 (2,065)

0 0 250 250 0 160 1,024 1,158 1,038 (120)

15,516 15,513 36,870 20,899 (15,971)

$1,218,036 $1.347.544 $1.558.278 $1.717.998 $159.720

Description I Quantitv Amount Finish staoler for cooier I 1 $1,500


202

TRAFFIC ENGINEERING



Traffic Engineering is responsible for the traffic safety and the operational efficiency of the County roadway network. This involves the design, installation, maintenance, and operation of traffic control devices such as traffic signals, traffic signs, and pavement markings. This department also conducts engineering studies and reviews new development site plans to determine the need for modifying or adding traffic control devices.


• Installed traffic signals at: S.R. 60 and I-95 Northbound S.R. 60 and I-95 Southbound Fred Tuerk Drive and S.R. AJA Jaycee Park and S.R. AJA 12th Street and 58th Avenue 4th Street and 58th Avenue 8th Street and 58th Avenue

• Installed flashing beacons at: C.R. 512 and Willow Street 45th Street and 66th Avenue 65th Street and 58th Avenue 69th Street and 58th Avenue

• Modified traffic signal operation at: 17th Street and Indian River Boulevard (add 2nd southbound left-tum lane)

• Installed traffic cameras at: U.S. I at 12th

, 17th, 21 ' t and 37th Streets

S.R. 60 at 43'• Avenue, 20th Avenue, Riverside Park and Indian River Boulevard/Barber Bridge • Reactivated traffic signal at:

12th Street and Commerce Avenue (Vero Mall) • Coordinated signalization improvements at:

58th Avenue (Oslo Road to 16th Street) with county widening project 21st Street (U.S. 1 to Indian River Boulevard) with City of Vero Beach widening project 17th Street (U.S. 1 to S.R. AlA) with Florida Dept. of Transportation repaving project S.R. 60 (43'• Avenue to 20th Avenue) with Florida Dept. of Transportation repaving project U.S. 1 (Harrison Street to North County line) with Florida Dept. of Transportation repaving

project • Rebuilt traffic signals at:

17th Street and 6th Avenue 17th Street and Indian River Boulevard 17th Street and U.S.1 20th Place and 6th Avenue 21st Street and 6th Avenue 21st Street and Indian River Boulevard C.R. 510 and S.R. AlA

• Completed construction of Group 2 Signal System Expansion Project

203

TRAFFIC ENGINEERING


• Coordinate Signalization Improvements at:


58th Avenue (Oslo Road to 16th Street) with County widening project Oslo Road (58th Avenue to 43'd Avenue) with County widening project 4th Street (Old Dixie to U.S.1) with County widening project 43'd Avenue (Oslo Road to S.R. 60) with County widening project U.S. I (4th Street/Indian River Boulevard) with Florida Dept. of Transportation widening project U.S. I (33'd Street to C.R. 510) with Florida Dept. of Transportation repaving project U.S. I (6th Avenue to S.R.60) with Florida Dept. of Transportation repaving project S.R. 60 (Indian River Blvd. To S.R. AlA) with Florida Dept. of Transportation repaving project S.R. 60 (58th Avenue to 43'd Avenue) with Florida Dept. of Transportation repaving project 16th/17th Street (14th Avenue to U.S.l) with Florida Dept. of Transportation widening project C.R. 512 (I-95 to Roseland Road) with County widening project 41 st Street (58th Avenue to 43'd Avenue) with County widening project C.R. 510 (Sebastian High School to C.R. 512) with County widening project Roseland Road ( east of U.S. I) with County widening project 66th Avenue (4th Street to S.R.60) with County paving project

• Rebuild traffic signals at: 4th Street/Indian River Boulevard and U.S. I 4th Street and Old Dixie Highway S.R. 60 and 43'd Avenue 16th Street and 43'd Avenue 12th Street and 43'd Avenue 8th Street and 43'd Avenue 4th Street and 43'd Avenue 12th Street and U.S. I 15th Place and U.S. I S.R. 60 Eastbound and U.S.1 S.R. 60 Westbound and U.S.1 37th Street and U.S. I 38th Lane/Old Dixie Highway and U.S. I 45 th Street and U.S.1 S.R. 60 and S.R. AJA 17th Street and 10th Avenue 16th Street and Old Dixie Highway 16th Street and 17"' Avenue 16th Street and 14th Avenue C.R. 512 and Sebastian Middle School C.R. 512 and C.R. 510 41 st Street and 43'd Avenue Sebastian High School and C.R. 510 Roseland Road and U.S.1 S.R. 60 and 66th Avenue 8th Street and Old Dixie Highway C.R. 512 and Willow Street

204

TRAFFIC ENGINEERING

• Install flashing beacons at: 5th Street SW and 27th Avenue 1st Street SW and 27th Avenue 5th Street SW and 43'' Avenue 1st Street SW and 43'' Avenue

• Install traffic signal interconnect (fiber) cable at: S.R. 60 and I-95 Southbound S.R. 60 and 1-95 Northbound S.R. 60 and 90th Avenue S.R. 60 and 82nd Avenue S.R. 60 and 74th Avenue

• Modify traffic signal operation at:


21st Street and Indian River Boulevard (add pedestrian signals per new sidewalk) Jackson Street and U.S. 1 (add e/w pedestrian signals per new sidewalk)



# traffic signals operated 104 110 114 120

# of beacons operated 39 36 41 45

Total site plans reviewed 659 916 1,053 1,150

Traffic counts - annual 494 284 241 250

Traffic counts - special 22 21 13 20

Traffic counts - turn 70 106 132 150

Traffic studies 451 321 140 150

# field inspections 93 322 313 350

Total service calls 557 1,122 1,459 1,650

Total trouble calls 427 440 661 750

# signs fabricated 2,454 2,276 4,632 4,500

# signs replaced or repaired 4,041 936 2,050 2,500

Infrastructure locates 50*** 1,025 1,047 1,500 .. * Traffic Techmc1an site mspectmns unly

** Actual field locates only *** Locates temporarily done by non-county personnel

205

TRAFFIC ENGINEERING

s ffl ta mg

Deoartment Total

E d' xpen 1tures Fund/Department

111-245 Personal Services Contractual Services Operating Expenses Sunnlies ExPense Communications Expense Capital Outlay

Total Exoenditures

C ' 10 I D 'I apda utay etai Account

Computer Equipment Communications Equipment Machinery and Eauipment Tools and Equipment Under $5,000 Tools and Equipment Under $5,000

Actual Actual Budget



FT 19 19 20 20 0


$738,755 $890,145 $982,815 $1,070,735 $87,920 332,764 49,613 241,000 251,000 10,000 258,110 273,237 317,422 308,585 (8,837) 168,531 180,565 249,110 246,245 (2,865)

37 0 1,500 1,500 0 54,480 179,368 110,972 49,400 (61,572)

$1.552.677 $1.572.928 $1.902.819 $1.927,465 $24,646

Descriotion Quantitv Amount Computer system I $800 Replacement of radio system I 1,600 Cable Locator I 6,500 Traffic Signals 12 36,000 Hammer Drill - Sign posting I 4,500

Total Deoartment Capital $49,400

206

2003/2004 Budget


2003/2004 Budget Emergency Services District Detail

This fund accounts for the receipt of revenue and expenditures associated with providing fire protection, prevention, rescue, and emergency medical services to the people and property within Indian River County. The Emergency Services District (ESD) became effective on October 1, 1992 after a voter referendum was passed for its establishment. Priorto the ESD, there were several fire districts within the County, and volunteers provided most fire and emergency medical services. Now the entire County, except for the town oflndian River Shores, falls under one district. Since its inception in 1992, the ESD has brought about the addition of a professional firefighting staff and Advanced Life Support services to residents throughout the county.

Emergency Services District Revenues for Fiscal Year 2003/2004

Local Sources 10.9%

State Sources 0.1%

Ad V alorem Taxes 86.4%

Cash Forward 2.6%

As evidenced in the chart above, the vast majority of Emergency Services District Revenues come from ad valorem taxes. Subsequently, increases in expenditures have a direct impact on property taxes. Other than property taxes, the largest source of revenues for the Emergency Services District is local sources, which makes up 10.9% of total revenues. The vast majority of local source revenues come form Advanced Life Support (ALS) charges. ALS charges equal about 9.4% of total fund revenues. The main increase in expenses is normal salary and benefit increases. For 2003/2004 salaries and benefits are increasing expenditures by $1,6 I 7,291. User fees have risen over the last few years, but not enough to overcome the cost of the increased expenses.

207

Advanced Life Support Charges For the Years 1994-2004


..,,. 1.40 +--------------------------f

.~ +---------------------{88&1--t - 1.20

~ LOO -f---------J«:&:l--iicw<J----IRffl--lJSS?l-----ll38Sll.-----l\

1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004

Patients transported to the hospital by Advanced Life Support Ambulances are billed by the County for the service. Billings have increased as the number of calls have increased. Additionally, collections have improved with the change to a third party billing agency.

Emergency Services District Budget by Expense Type for Fiscal Year 2003/2004

Personal Services

81.6%

Operating Expenses ] 1.2%

Capital Outlay

Cash Fon:vard ] .9<1o

Debt Service 1.8%

Transfer to Constitutional 2.0%

Personal services comprise the primary expense type of the Emergency Services District Budget. Operating expenses are utilized to operate the fire stations within the County.

208

2003/2004 Budget

Emergency Services District Detail

ORGANIZATION CHART OF DEPARTMENTS FUNDED BY


······················,.············· ... -.........• ~

; , County ,

~ !

Admininstrator

:::::::::::::::::::::::::1:::::::::::::::::::::::::

i Emergency j

l Services Director i

: ................................................ ~

Fire Services Advanced life Support

E s mer2ency erv1ces D' 1strict R evenue Actual Actual Budget Budget

Revenue Tvoe 2000/2001 2001/2002 2002/2003 2003/2004

Ad Valorem Taxes $15,212,617 $15,918,637 $17 ,632,622 $19,185,955

Federal Grants 0 0 0 0

State Grants 49,191 26,804 0 0

State Shared Revenues 19,551 20,760 15,570 20000

Public Safety Revenues 1,889,263 2,382,358 1,765,500 1,995,000

Interest 518,044 316,806 225,000 178,000

Disposition of Fixed Assets 0 0 0 0

Donations 187,099 197,909 194,448 194,448

Other Miscellaneous Revenue 6,681 9,930 15,445 14,537

Caoital Leases 0 0 0 0

Non Operating Sources 0 0 (314,525) (504,397)

Total Emergency Services District

Revenue $17,882.446 $18,873,204 $19.534.060 $21.083,543

E mer2encv s erv1ces D istrict Exnenditures hv Denartment

Actual Actual Budget Budget

Dept Department Name 2000/2001 2001/2002 2002/2003 2003/2004

120 Fire Services $10,949,877 $11,905,595 $12,807,068 $13,840,627

253 Advanced Life Support 5,696,353 6,480,294 6,726,992 7,242,916

Total Emergency Services

District Exnenditures $16,646.230 $18,385,889 $19,534,060 $21,083,543

209

Change from

Prior Year

$1,553,333 0 0

4,430

229,500

(47,000) 0 0

(908) 0

(189,872)

$1.549,483

Change from

Prior Year

$1,033,559

515,924

$1,549,483

FIRE SERVICES



Fire Services falls under the Indian River County Emergency Service Special District. The purpose of the district is to provide fire, rescue, emergency medical services and other emergency services to property and persons within the district boundaries. Indian River fire rescue is responsible for all fire suppression, fire prevention, fire inspection, public fire education, airport crash response, arson investigation, hazardous materials, confined space, dive and high angle rescue.


• Reduced false fire alarms 22% over previous fiscal year. • Implemented Field Training Officer program. • Created an Intranet with online forms, thus reducing paper forms and reporting. • Completed State mandated inspections of all public schools.


• Reduce costs per capita with adoption of the Fire Safety Ordinance. • Increase the amount of saved property from 82% to 84%. • Recertify Fire Rescue Emergency Technicians, Fire Rescue Paramedics, Public Safety Diver and Hazardous

Materials Technicians. • Commission the Insurance Services Office (ISO) to conduct a public protection study to insure that any future

Emergency Services station construction or relocation provides the County with efficient response coverage while meeting ISO distribution credit requirements.



Total incidents 7,270 6,951 6,670 7,520

Total vehicle fire rescue response (all stations) 10,270 10,671 10,700 11,800

County population 112,947 115,716 118,150 129,120

Average response time (min.) from station to incident 4.63 6.20 6.40 6.40

# fire code inspections 2,431 1,886 2,497 2,850

# fire investigations 141 145 166 178

Fire personnel/1,000 residents 1.26 1.23 1.20 1.18

Fire services cost per capita $96.95 $102.89 $108.40 $115.08

Fire code commercial plans review NIA 1,087 1,038 1,300

Attendance - Fire safety education for adults 10,631 2,341 1,931 2,100

Attendance - Fire safety education for children 15,439 7,775 8,610 8,900

210

FIRE SERVICES

s ffl ta mg

Department Total

E d" xpen 1tures Fund/Department

114-120

Personal Services Contractual Services Operating Expenses

Suoolies Expense Other Expenses

Plant OPerations Communications Exoense Capital Outlav

Land Purchase Debt Service Transfer to Constitutional

Fund Transfer Contingencies Cash Forward

Total Exoenditures

C 't I O ti D ta'! ama u av e I

Account Computer Eauioment

Firefighting Equipment

Firefighting Fnuioment

Firefighting Equipment

Firefighting Eauioment

Firefighting Equipment Firefighting Equioment

Firefighting Equipment Firefightine Fnuipment

Misc Building Proiects

Office Furniture Radio and Communication

Radio and Communication



2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

FT 141 141 142 142 0


2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

$8,797,592 $9,562,139 $9,995,186 $11,089,376 $1,094,190

231,783 266,776 288,450 348,085 59,635

504,046 568,487 622,563 571,871 (50,692)

297,699 291.137 385,448 314,492 (70,956)

10,049 6,849 14,037 7,787 (6,250)

330,420 330,640 333,750 333,750 0

7,619 5,492 18,506 16,506 (2,000)

88,317 178,798 203,110 138,125 (64,985)

7,000 7,000 7,000 0 (7,000)

300,198 300,199 300,200 379,253 79,053

275,154 328,078 308,067 315,487 7,420

100,000 60,000 0 0 0

0 0 124,856 125,000 144

0 0 205,895 200,895 (5,000)

$10,949,877 $11,905,595 $12,807,068 $13,840,627 $1,033,559

Descriotion Onantitv Amount

Laptoo Comouter 2 $3,200

Vent Saw 3 3,600

Arm Rescue Light 1 1,800

Metal Detector 1 2,800

K-12 Saws 2 8,000

Fire Pump for Vehicle 521 1 5,500

Comouterized Flow Tester 1 8,000

Thermal Imager 4 38,400

Personal Breathing Annaratus 1 47,125

Overhead Doors - Station 10 2 4,000

Furniture - Stations 8,9&10 1 2,500

Pulse Charner I 1,200

Replacement Talkie 4 12,000

Total Deoartment Caoital $138,125

211

ADV AN CED LIFE SUPPORT


2003/2004 Budget


The Advanced Life Support (ALS) or Emergency Medical Services (EMS) Division falls under the Indian River

County Emergency Services Special District. Under the District Code, the purpose of the district is to provide fire,

rescue, emergency medical services and other emergency services to property and persons within the district

boundaries. This division is responsible for medical/trauma emergency response, CPR instruction, child safely

instruction, and special needs population emergency transportation and sheltering.


• Trained all EMS personnel to the Awareness Level for Hazardous Materials and Weapons of Mass Destruction

detection and mitigation.

• The EMS-Pro patient reporting system underwent a software upgrade to enhance the current version, including

the use of PDA' s in the field to capture patient information and signatures, thereby reducing the need for paper

reports.

• Emergency Medical Dispatch (EMD) underwent majorupgrades to bring EMD current with the American Heart

Association CPR guidelines and added Automatic External Defibrillators (AED) to the guide cards to aid

bystanders in the use of AED's over the phone when needed.


• Provide a high level of professional pre-hospital care through education, training, progressive protocols and state

of the art medical equipment.

• Provide training to all paramedics as necessary in the area of domestic and biological terrorism to increase

awareness and protective measures as needed.

• Improve and expand the Emergency Medical Service in Indian River County with the use of County Awards

Grant monies. • Provide outreach programs in the areas of children immunizations, Mock DUI driving programs and public

education for the prevention of household accidents.

• Allow the EMS Divisions System Refinement Team to investigate new treatment modalities and state of the art

diagnostic equipment for pre-hospital use.

• Maintain a state of readiness for EMS to respond to any type of emergency and be prepared to treat and transport

any type of injury or multiple injuries.

• Continue to upgrade the computer systems to better enhance QA/QI and report handling, electronic EKG

capabilities and mobile data in the vehicles.

• Work with the public health unit to provide free childhood immunizations from birth to 18 years of age through

public and private school systems.

• Provide all residents and visitors to Indian River County with professional, highly trained paramedics yielding the

highest level of pre-hospital emergency care available.

• Continue with public awareness programs by speaking at local service organizations, community groups and

provide health and safety information at health fairs and throughout public and private school systems.

212

2003/2004 Budget


ADV AN CED LIFE SUPPORT



2000/2001 2001/2002 2002/2003 2003/2004

Advanced Life Support calls 6,569 6,681 6,697 6,904

Basic Life Support calls (transport only) 3,611 3,788 4,090 4,216

Total calls received 16,653 16,916 17,773 18,322

Cardiopulmonary Resuscitation citizens trained 226 265 232 250

Advanced Life Support personneV 1,000 residents 0.66 0.71 0.70 0.68

Advanced Life Support costs per capita $50.43 $56.00 $56.94 $60.22

s ffi ta ms: Actual Actual Budget Budget Change from

2000/2001 2001/2002 2002/2003 2003/2004 Prior Year


E xpen d' 1tures Fund/Department Actual Actual Budget Budget Change from

114-253 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Personal Services $4,682,438 $5,177,951 $5,590,336 $6,113,437 $523,101




Other Expenses 499 0 490 190 (300)

Communications Exoense 5,673 8,027 6,072 6,072 0

Capital Outlay 138,930 413,646 51,132 4,550 (46,582)

Transfer to Constitutional 101,233 117,815 114,171 117,352 3,181

Fund Transfers 50,000 40,000 0 0 0

Contin2:encies 0 0 49,939 50,000 61

Cash Forward 0 0 202,415 198,415 (4,000)

Total Expenditures $5,696,353 $6,480,294 $6,726.992 $7,242,916 $515,924

C apital 0 utlav Detail Acconnt

Description nuantitv Amount

Computer Equipment Laptop Computer 1 $1,550

Medical Eauioment Stretcher 3 3,000


213

2003/2004 Budget

LAND ACQUISITION BONDS FUND225


2003/2004 Budget Land Acquisition Bonds Detail

This fund acconnts for the debt service payments associated with the Environmentally Sensitive Land Acquisition

Bonds and the ad valorem taxes collected in support of them. The bonds are General Oh ligation voted debt. A

referendum authorizing the issuance of $26 million in bonds was passed in November 1992. On July 11, 1995, the

first series of $15 million was issued. By the end of calendar year 2001, nearly all of the original $15 million issue

had been expended. This prompted the Board of Commissioners to approve issuance of the remaining $11 million in

FY 2001/02. As a result, the debt service expenditures increased substantially in this fund in order to account for the

new issue.

Revenues

Revenue Tvoe Ad Valorem Taxes Interest Non Operating Sources Total Revenues


225-117 Debt Service Fees and Commissions Cash Forward Total Exnenditures

The Land Acquisition Bond millage

rate has decreased slightly each year for several years until FY 2003, in which there was a substantial increase due to the $11 million bond

issuance completed in November 2001. For 2004, the millage decrease

is due to the refinancing of the 1995

bond issue.


2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

$1,570,334 $1,581,363 $2,693,792 $2,509,456 ($184,336)

146,286 76,559 50,000 30,207 (19,793)

0 0 (137,190) (126,983) 10,207

$1,716,620 $1.657,922 $2,606,602 $2,412,680 ($193.922)


2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

$1,422,062 $2,167,485 $2,427,402 $2,220,556 ($206,846)

42,023 45,466 79,667 117,124 37,457

0 0 99,533 75,000 (24,533)

$1,464,085 $2,212.951 $2.606,602 $2,412,680 ($193,922)

Land Acquisition Bond Millage Rates

0.3500 0.30 9 0.2897

0.3000 -------'"-"-'_,.___~-------"-"'-"'------

0.2500

0.2000

0.1500

0.1000

0.0500

0.0000 1996 1997 1998 1999 2000 2001 2002 2003 2004

Fiscal Year

214

2003/2004 Budget

2003/2004 Budget Solid Waste Disposal District Detail

ORGANIZATION CHART OF DEPARTMENTS FUNDED BY SOLID WASTE DISPOSAL DISTRICT

Revenues

Revenue Tvne Federal Grants State Grants Physical Environment Revenues Culture/Recreation Revenues Interest ImoactFees Disoosition Of Fixed Assets Gain On Sale Oflnvestments Other Miscellaneous Revenue Non Ooeratine Sources

Total Revenne

E d xpen itures bv Denartment

Dent Deoartment Name 209 Refuse Disnosal 217 Sanitarv Landfill 255 Recycling

Total E=enditures

C apital Outlav bv Department

Dept Department Name 209 Refuse Disoosal 217 Sanitary Landfill 255 Recvcline

Total E=enditures

....................................... ! County i [ Admininstrator ~

·::::::::::::::::·r==::=· I f!~t:: I ............. ····r················.

Solid Waste Disposal District

I I I

Refuse Sanitary Disposal Landfill

Actual Actual 2000/2001 2001/2002

$0 $0 111,252 0

2,741,502 2,794,139 42,000 81,906

1,425,578 654,896 6,831,381 6,921,713

64,715 800 0 0

13,266 99,464 0 0

$11,229,694 $10,552.918

Actual Actual 2000/2001 2001/2002

$668,893 $752,749 4,054,382 3,858,271 3,497,085 3,459,223

$8.220,360 $8,070,243

Budget. Budget 2002/2003 2003/2004 $284,000 $284,596 1,318,800 1,082,000

209,000 330,900

$1,811,800 $1,697.496

215

l Recycling

Budget Budget Change from 2002/2003 2003/2004 Prior Year

$0 $0 $0

0 0 0

1,919,000 2,298,000 379,000

67,500 47,000 (20,500)

412,500 380,000 (32,500)

7,355,843 7,716,518 360,675

0 0 0

0 0 0

0 0 0

170,843 128,990 (41,853)

$9.925,686 $10,570.508 $644,822


$884,442 $943,922 $59,480

5,189,616 5,694,214 504,598

3,851,628 3,932,372 80,744

$9,925.686 $10.570,508 $644,822

Change from Prior Year

$596 (236,800)

121,900

($114,304)


REFUSE DISPOSAL


The County's solid waste system is an organized dependent special district known as Indian River Solid Waste Disposal District (S. W .D .D. ). The purpose of the Refuse Disposal department under S. W .D .D. is to provide effective community convenience centers where residents can drop off recyclable items and waste for transportation to the sanitary landfill to maintain the health and well being of the community and environment. The five convenience centers provide recycling, yard trash, household hazardous waste and waste collection points for the residents.


• Began an upgrade of the Gifford and the Roseland Centers to improve operating efficiency and customer convenience.

• Continued to implement safety and operational related improvements recommended in the CDM report. • Completed a feasibility study that demonstrated the cost-effectiveness of switching the transportation system from

roll-off containers to open top trailers with a walking floor. • Prepared designs for landscaping and erosion control for Fellsmere and Roseland Centers.


• Implement designs for landscaping and erosion control for Fellsmere and Roseland centers • Upgrade the road system and drainage at the Roseland center to provide access to transfer trailers • Begin the conversion of the transportation system from 40 cubic yard roll-off containers to 100 cubic yard open

top transfer trailers • Construct secured storage facilities for household hazardous waste at each of the convenience centers



Total tons transported 26,026 26,631 27,350 28,600

Cost per ton transported $25.70 $28.27 $33.01 $34.22

Collections by station: -

Oslo Waste material 8,535 8,968 9,500 10,000

Recycling material 745 759 800 825

Gifford Waste material 4,627 4,365 4,300 4,500


Roseland Waste material 4,868 4,915 5,000 5,100


Fellsmere Waste material 3,571 3,946 3,800 4,000


Winter Beach Waste material 2,084 2,282 2,300 2,500


216

REFUSE DISPOSAL


2000/2001 2001/2002



411-209 2000/2001 2001/2002



Ooerating Exoenses 60,061 80,174

Sunolies Exnense 88,293 99,188

Other Exoenses 186,069 187,967

Communications Exnense 0 0

Grants and Aid Exoenditures 17,108 30,600


C . IO I D ·1 ap1ta ut av etm Account Descrintion

Automotive ½ Ton 4WD Pickuo

Automotive Semi Communications Eauinment Mobile Radio

Other Machinerv & Eauioment 30 CY Roll Off Containers Other Machinen, & Eauinment Box for Grannie System

Other Machinery & Eauioment Walking Floor Trailers




8 8 0


$377,994 $423,999 $46,005

46,646 50,825 4,179

82,473 82,553 80

103,549 112,765 9,216

240,000 240,000 0 3,180 3,180 0

30,600 30,600 0

$884.442 $943,922 $59,480

Ouantitv Amount 1 $18,596

1 85,000

1 3,000

4 18,000

1 40,000

3 120,000

$284,596

Capital Outlay presented for information purposes; excluded from actuals/budgets for GAAP reporting.

217


SANITARY LANDFILL


To provide for safe and cost-effective onsite processing of waste tires and yard waste for recycling and for landfill disposal of municipal solid waste and construction and demolition debris which cannot be recycled in complete compliance with federal and state environmental regulations.

The County's solid waste system is an organized dependent special district known as the Indian River Solid Waste Disposal District (S.W.D.D.). The Sanitary Landfill operates under strict Federal and State permit requirements. Operations at the facility include: Contracted Class I landfill disposal operation, yard trash reduction and recycling, tire recycling and household hazardous waste services and County operated C&D ( construction and demolition) recycling and disposal operations, environmental compliance and site management.


• Completed the in-house construction of the C&D landfill expansion area. • Completed the in-house construction of the yard waste processing lay down area. • Insured environmental compliance of the entire landfill site in accordance with the site various permits. • Negotiated a 7-year renewal of the Class I operation contract. • Secured a 20-year permit of consumptive use of groundwater from St. John Water Management District to allow

for development of the land north of the C-5 Canal. • Completed the negotiation with Indian River Farms Water Control District for abandonment of the C-5 Canal. • Initiated a program to improve the storm water management system to reduce on-site flooding.


• Design a new access road for the C&D landfill to include the expansion area. • Obtain an environmental resource permit for development of the area north of the C-5 Canal. • Continue with the improvement of the storm water management system to control on-site flooding. • Insure environmental compliance of the entire landfill site in accordance with the site various permits. • Develop preliminary design for wetland mitigation and the C-5 Canal by-pass for the area north of the C-5 Canal. • Revise the closure configuration of the Class I landfill to increase the disposal capacity.



Waste stream tonnage received (ton) 245,000 274,604 277,622 285,000

Tonnage landfilled - Class 1 94,000 144,955 140,163 142,253

C&D debris landfilled (ton) 36,000 68,263 56,453 42,994

Tonnage landfilled as % of total received 54% 71% 71% 65%

Remaining available cubic yards capacity - 907,693 Class 1 (ton)

803,117 663,359 521,106

Waste generation units 173,268 181,784 185,000 195,000

Cost per ton received $16.55 $14.05 $18.69 $19.99

218

SANITARY LANDFILL

s ffi ta mg

Department Total

Expenditures Fund/Department

411-217 Personal Services Contractual Services Ooeratine Exoenses Sunnlies Expense Other Exoenses Plant Operations Transfer to Constitutional Cash Forward

Total Expenditures

C 't IO I D ta-1 ama utav e I

Account Other Imorovements Exceot Bldo. Other Imorovements Exceot Bide. Other Imnrovements Excent Bldo. Other Imorovements Exceot Bide.

Actual Actual 2000/2001 2001/2002

FT 25 27

Actual Actual



27 27 0

Budget Budget Change from

2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

$1,011,784 $1,205,162 $1,368,454 $1,481,899 $113,445

1,721,211 1,519,833 1,807,948 2,055,107 247,159

200,609 264,938 292,306 307,725 15,419

99,388 92,015 116,249 116,700 451

441,179 303,523 964,862 1,114,862 150,000

257,172 199,102 185,680 158,680 (27,000)

323,039 273,698 204,117 209,241 5,124

0 0 250,000 250,000 0

$4.054,382 $3,858.271 $5,189,616 $5,694,214 $504,598

Descriotion "uantitv Amount CS B vnass Canal 1 150,000

North Area Storm Water Manaeement 1 150,000

Landfill Fencing Phase I 1 182,000

Landfill Gas Recoverv 1 600,000

Total Department Canital $1,082,000

Capital Outlay presented for information purposes; excluded from actuals/budgets for GAAP reporting.

219


RECYCLING


To maximize recycling of discarded and waste materials through education and convenient collection services to minimize landfill disposal. Market the recycled materials to generate revenues to offset the disposal costs to residents and business of Indian River County.

The County's solid waste system is an organized dependent special district known as the Indian River Solid Waste Disposal District (S. W .D .D.). The Recycling Department was established under S. W .D .D. as part of the County's recycling/recovery plan, the adoption of which was required under the 1988 Solid Waste Management Act. Collection of recyclables is available to residential units for both unincorporated areas and County municipalities through interlocal agreements. Marketing and contracting of recyclable sales as well as commercial incentive programs are part of the duties of this department.


• Expanded business recycling. • Initiated a residential pilot program for curbside cardboard pickup. • Expanded public information and education programs to promote recycling. • Increased the revenues from the sale of recycled newsprint by modifying the transportation method to the market. • Renewed the franchise agreement for residential curbside collection to include contractors contribution to the

recycling program • Applied for and was awarded a waste tires recycling grant of $13,284 from FDEP. • Developed and began to implement an upgraded household hazardous waste management program to reduce the

risk of liability to the County and improve environmental compliance.


• Further expand business recycling. • Expand public information and education to promote recycling by advertising on television and radio, distribution

of flyers and through presentations to schools, citizens groups and businesses organizations. • Upgrade the recycling baler facility to improve efficiency, safety and environmental compliance. • Monitor the recyclables market to maximize revenues from sale of recyclable materials. • Apply for a waste tire recycling grant from FDEP if offered. • Complete the implementation of the upgraded household hazardous waste management program.



Recycled material (tons) 111,075 79,362 81,006 99,753

Recycled percentage 41% 49% 29% 35%

Average number of recycling collection service 59,712 customers (a)

60,322 60,900 62,500

Cost per ton recycled $31.48 $43.59 $46.46 $39.43

(a) Residential customers only. Includes single family, multi-family, and mobile homes.

220

RECYCLING

St ffi a mg

Deoartment Total FT

E xpen d itures Fund/Department

411-255 Personal Services Contractual Services Ooerating Exoenses Suoolies Exoense Other Exoenses Communications Exoense Total Exnenditnres

C aPJtal 0 utlav Detail Account

Other Buildings Office Furniture & Eouioment Heavv Eauioment Heavv Eauioment Other Machinerv & Eauioment



19 19 19 19 0


$587,004 $719,712 $770,597 $845,041 $74,444

2,737,048 2,562,486 2,821,939 2,817,742 (4,197) 63,433 76,408 100,070 102,970 2,900 51,845 52,967 58,156 65,753 7,597 57,755 47,650 100,500 100,500 0

0 0 366 366 0

$3,497,085 $3.459.223 $3,851,628 $3,932,372 $80,744

Descrintion tluantitv Amount Small Buildings to Store Material 5 $125,000

Video Camera I 900 Skid Steer Loader I 35,000 Rubber Tire Loader I 140,000 Roll Off Containers-40CY 6 30,000

Total Denartment Canital $330,900

Capital Outlay presented for informational purposes; excluded from actuals/budgets for GAAP reporting.

221

2003/2004 Budget

HOUSING AUTHORITY


2003/2004 Budget Housing Authority Detail

The Indian River Housing Authority is a separate legally authorized organization. Its operating budget is included under the County's because IRC is the primary funding source for the Authority's operations. The purpose of the Housing Authority is to preserve and increase available safe and sanitary housing to low and moderate income persons within Indian River County. Under State law, part of the Authority's duty within its area of operation, is to prepare, acquire, lease and operate housing projects; to provide for the construction, improvement, or repair of any housing project; to investigate living, dwelling, and housing conditions and to investigate the means and methods of improving such conditions.


• Met the goal of maintaining 200 units at 80-95% occupancy. Also kept up with changes required by HUD under the reorganization.

• Extended provision of assistance to non-farm families due to reduced area farming.


• Build a single-family house for auction, sale, or lottery for a low-income family. • Continue search to have a Section 8 Family Self-Sufficient Program through HUD to assist other families in the

quest to reduce welfare rolls and increase productive families. • Assist with counseling services for the first time homeowner. • Work in partnership with the Homeless Assistance Center to assist in securing funds for homeless people in SRO

quarters. • Continue to administer two housing complexes funded by the United States Department of Agriculture Rural

Development: Victory Park and Orangewood Park in the Gifford area.



Total farm/labor housing units managed 200 200 200 200

Occupancy of public housing units NIA 94% 96% 96%

Total Section 8 Certificates/ Vouchers* 341 341 341 341

* Effective 10/1/2000, the certification program ended for new admissions.

222

HOUSING AUTHORITY ORGANIZATION CHART

St ffi a Ill!!

Denartment Total FT

.......................................... i County i j Admininstrator j .................... 1····················

...................................... General

Services Director

Housing Authority

Actual Actual 2000/2001 2001/2002

2 2

Budget 2002/2003

2

2003/2004 Budget Housing Authority Detail


2 0

Note: The Housing Authonty is a separate legislative authority. The personnel paid by the BCC, report through the General Services Director for administrative purposes.

Revenues Actual Actual Budget Budget Change from

Revenue Tvne 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year Fund Transfers $123,535 $144,179 $156,043 $159,060 $3,017

Total Revenues $123,535 $144.179 $156,043 $159,060 $3,017


107-226 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year Personal Services $99,601 $109,473 $109,745 $120,030 $10,285 Contractual Services 18,250 30,050 33,260 27,800 (5,460) Ooeratine Exoenses 3,119 1,583 7,890 6,250 (1.640) Sunnlies Expense 2,558 3,073 5,148 4,030 (1,118)

Contineencies 0 0 0 950 950


223


2003/2004 Budget Special Revenue Funds Detail

Used to account for the proceeds of specific revenue sources - other than major capital projects that are equally restricted to expenditures for specified purposes. The following are special revenue funds:

101 - Road Improvement Fees: to account for the receipt of traffic impact fees. Funds are used for the upgrading and construction of roads and bridges.

102 - New Traffic Improvement Fees: to account for the receipt of traffic impact fees. Funds are used for the upgrading and construction of roads and bridges.

106 - Court Facilities: to account for expenditures for improvements to court facilities. Financing is by additional fees collected by the court system.

108 - Section 8 Rental Assistance: to account for the provision of rental assistance for low-income housing. Financing is provided by a grant from the U.S. Department of Housing and Urban Development.

109 - Secondary Roads Construction: to account for the expenditures of road and bridge construction. Financing is provided by collections of the optional 6-cent gas tax by the State of Florida, which are transmitted to the County on a monthly basis.

112 - Special Law Enforcement: Accounts for the expenditures of providing law enforcement equipment. Financing is provided by confiscation of monies and property in accordance with Section 932.704 of the Florida Statutes.

113 - Parks Development: Accounts for expenditures for improvements made to County parks. Financing is by the sale of unused surplus County Property.

117 - Tree Ordinance Fines: Accounts for fines assessed against individuals for illegal removal of protected trees. Funds are used for park improvements.

119 - Tourist Development: Accounts for 1 ½ cents of the total levy of 4 cents of local option Tourist Development Tax. Funds are used to attract tourism trade and for the benefit of County residents.

120 - 911 Surcharge: Accounts for the receipt of the 911 surcharge on all telephone bills of the County. Monies are used to pay the operating costs of the 911 Emergency Center.

121 • Drug Abuse: Accounts for the collection of fines on criminal drug cases and grant funding under the State Anti-Drug program. Monies are used for drug prevention and education programs.

123 - IRCLHAP/SHIP: Accounts for the Indian River County Local Housing Assistance Trust Fund pursuant to the State Housing Initiatives Partnership (SHIP) Program that provides the funding. Monies are used to assist in providing local affordable housing through such activities as impact fee, down payment and home rehabilitation low-or no-interest loans and grants to eligible applicants.

124 - Metropolitan Planning Organization: Accounts for the collection of pass through Federal FL/Sec. 112 funding through a joint participation agreement between the FDOT and the Indian River County Metropolitan Planning Organization (MPO). The MPO is a legislative agency responsible for transportation planning in the urbanized area of Indian River County.

224


125 - Land Acquisition: Accounts for expenditures incurred in the purchase of environmentally sensitive land. Financing is provided by bond proceeds from the voted debt Environmentally Sensitive Land Acquisition Bonds.

126 - Multi-Jurisdiction Trust Fund: Accounts for project generated criminal income (P.G.I.) by the MultiAgency Criminal Enforcement Unit (M.A.C.E.). Under the terms of the auti-drug graut all revenue generated from property confiscated by the M.A.C.E. unit must be deposited in a separate fund. 75% of this money cannot be appropriated without pennission from the State of Florida.

127 - Native Uplands Acquisition: Accounts for expenditures related to the acquisition of native habitat preserve areas and for the mauagement of such lands. Funding is provided by developers of property who pay to mitigate native uplands destruction where native upland plaut communities will be destroyed.

128 - Beach Restoration: Accounts for half of the proceeds from the levy of a Local Option Tourist Development Tax (3% as of September 1, 1993). Funds are used for beach restoration for the benefit of County residents.

133 - Florida Boating Improvement Program: Accounts for boat registration fees, which may be used for recreational chaunel marking, public launching facilities, and other boating-related activities.

134 - Library Bequests: Accounts for specified expenditures incurred by Indian River County Libraries. Funding is provided by donations made to the Libraries.

135 - Disabled Access Programs: Accounts for the collection of fines charged on parking tickets for illegally parking in handicapped assigned parking spots. Indian River County uses these funds to make County facilities ADA compliant.

136 - Intergovermnental Grants: Accounts for miscellaneous grauts received by Indian River County. Among these are grauts from the Department of Hosing and Urbau Development (HUD), the Department of Community Affairs (DCA), and the Department of Environmental Protection (DEP).

171 - East Gifford Stormwater Watershed M.S.B.U.: Accounts for expenditures of funds for storrnwater improvements in East Gifford Storrnwater Watershed. Funds are provided by non-ad valorem taxes. These funds are required to receive a state grant for a storrnwater improvement project for this area.

Streetlighting Districts: 181 - Gifford 182 - Laurelwood 183 - Rockridge 184 - Vero Highlands 186 - Porpoise Point 187 - Single Light District

18 8 - Laurel Court 189 - Tierra Linda 190 - Vero Shores 191 - Ixora/Eastview 192 - Royal Poinciaua 193 - Roselaud

194 - Whispering Pines 195 - Moorings 196 - Walker's Glen 197 - Glendale Lakes 198 - Floralton Beach

The streetlight districts are non-ad valorem projects. Non-ad valorem projects generate revenues by billing the controlling entities (in these cases it is usually the homeowners' associations) for the costs involved in installing, operating aud maintaining streetlights within defined districts.

185 - Vero Lakes Estates M.S.B.U.: Accounts for the expenditures of funds to improve roads in the Vero Lakes Estates subdivision and to provide street lighting. Funds are provided by non-ad valorem taxes. Non-ad valorem projects generate revenues by billing the controlling entities (in this case the homeowners in this development) for the costs involved in improving the roads aud installing, operating and maintaining streetlights.

225


ORGANIZATION CHART OF DEPARTMENTS FUNDED BY SPECIAL REVENUE FUNDS

__ __,_,.,.,. .... , .... , .... , ... Community Develop~nt :

Director 1

"--- ' """!"""'""""""'""""' ""'"

I I

IRCIHAP/SHIP Metropolitan Planning

Organization

'''"'''''"""""'''"'"''""""'"'"'""'"''''"''"''" . . . . . . i County i j Admininstrator 1

. ........................ , ... , E~rgency Services

Director ........ , ...... , ....... ,,.;

911 Surcharge

226

,.

General Services Director

"" ....................... ,...,.,

Rental Assistance


i.,, ....... ,. ................. ,, ... J

Secondary Road Constrnction


ROAD IMPACT FEES FUND 101

Revenues

Revenue Tvne Interest Impact Fees Other Miscellaneous Revenue Non Ooerating Sources Total Revenue

E d" xpen 1tures

Fund Deoartment Name

Actual 2000/2001

755,667 (12,908)

0 0

$742,759

Actual 2000/2001

Actual Budget 2001/2002 2002/2003

309,213 100,000 (21,865) 0

18,351 0 0 7,881,864

$305.699 $7,981,864

Actual Budget 2001/2002 2002/2003

101-151 District 1 $0 $0 $1,880,000 101-152 District 2 0 0 899,000 101-153 District 3 200 504,095 413,947

101-154 District 4 0 0 650,000

101-155 District 5 57,500 468,700 1,708,087 101-156 District 6 445 2,654 2,228,131 101-157 District 7 71,673 6,412 192,699 101-158 District 8 123,842 253,702 0 101-159 District 9 28,313 379,811 0 101-214 Roads And Bridges 1,396 1,384 10,000

Total Exoenditures $283,369 $1,616.758 $7,981,864 See 2003/2004 CAPITAL OUTLAY Section for detail of budgeted road projects.

NEW TRAFFIC IMPROVEMENT FEES FUND 102 Revenues

Actual Revenue Type 2000/2001

Interest $385,302

Impact Fees 3,536,819

Non Operating Sources 0

Total Revenues $3,922,121

Expenditures Actual

Fund Deoartment Name 2000/2001 102-151 District I $0 102-152 District 2 0 102-153 District 3 0 102-214 Road and Street Facilities 0

Total Exoenditures $0

Actual Budget 2001/2002 2002/2003

$306,271 $51,012 3,994,582 1,875,000

0 1,977,818

$4,300,853 $3,903,830

Actual Budget 2001/2002 2002/2003

$11 $704,700 100,870 1,297,130

0 1,900,000 0 2,000

$100.881 $3,903,830 See 2003/2004 CAPITAL OUTLAY Section for detail of budgeted road projects.

227


5,263 (94,737) 0 0 0 0

(263) (7,882,127)

$5,000 ($7,976,864)


$0 ($1,880,000) 0 (899,000) 0 (413,947) 0 (650,000) 0 (1,708,087) 0 (2,228,131) 0 (192,699) 0 0 0 0

5,000 (5,000)

$5,000 ($7.976,864)


$75,000 $23,988

2,385,000 $510,000 4,725,292 $2,747,474

$7,185,292 $3,281,462

Budget Change from 2003/2004 Prior Year $1,900,000 $1,195,300

3,377,597 2,080,467 1,905,695 5,695

2,000 0

$7,185.292 $3.281.462

COURT FACILITIES FUND FUND 106

Revenues

Revenue T,me Governmental Revenues Court Related Revenues Interest Non Ooerating Sources

Total Revenues

E d' xpen 1tures

Fund Deoartment Name 106-300 Clerk Of Circuit Court

Capital Outlav 106-901 Circuit Court

Sunnlies Exoense Other Exnenses Canital Outlav

106-914 Court Process Automation Capital Outlav

Total Expenditures

Actual Actual 2000/2001 2001/2002

$0 $417,904 85,750 93,921 10,075 1,037

0 0

$95.825 $512,862

Actual Actual 2000/2001 2001/2002

54,000 54,000

996 0 19,363 21,577 79,547 0

0 310,225

$153-906 $385,802

228



$0 $0 $0 75,000 63,750 (11,250)

1,000 1,500 500 (3,800) (3,263) 537

$72,200 $61.987 ($10.213)


54,000 40,500 (13,500)

400 1,465 1,065 17,800 18,222 422

0 1,800 1,800

0 0 0

$72,200 $61,987 ($10,213)

SECTION 8 - RENTAL ASSISTANCE FUND 108



This area's responsibility is to provide and monitor rental assistance throughout the County to eligible very-low income families, elderly, disabled persons, and single pregnant women. Functional supervision of this area is provided by the Housing Authority personnel. An average of 28 clients are recertified and 20-25 clients are interviewed for eligibility per month. Currently, the program has the capacity to assist 345 eligible families.


• Provided rental assistance services to an average of 259 new very low-income families.


• Upgrade housing units in order to provide decent, safe, and sanitary housing to eligible families. • Continue outreach activities and frequent advertising in an effort to reach a maximum number of owners and

real estate brokers to encourage participation in the program.



# of families assisted 263 259 328 328

Applications processed 322 423 525 525

Vouchers issued 267 220 275 275

New leases executed 92 130 170 170

s ffi ta m2 Actual Actual Budget Budget Change from

2000/2001 2001/2002 2002/2003 2003/2004 Prior Year Denartment Total FT 4 4 4 4 0

229

SECTION 8 - RENTAL ASSISTANCE

Revenues Actual Actual

Revenue Tvoe 2000/2001 2001/2002

Federal Grants $1,072,368 $1,197,571 Other Charges for Services 783 1,172

Interest 8,111 2,279

Total Revenues $1,081,262 $1-201,022


108-222 2000/2001 2001/2002



Operating Expenses 4,644 3,994 Sunnlies Expense 5,606 11,302 Other Exoenses 904,867 1,022,841 Capital Outlay 926 910

Total Expenditures $1.049,243 $1,182-334

230


Budget Budget Change from 2002/2003 2003/2004 Prior Year $1,438,738 $1,437,480 ($1,258)

0 0 0 0 0 0

$1.438.738 $1,437,480 ($1,258)


$151,965 $159,755 $7,790

10,100 4,100 (6,000)

6,220 6,280 60 10,393 7,285 (3,108)

1,260,060 1,260,060 0 0 0 0

$1,438,738 $1,437,480 ($1,258)

SECONDARY ROAD CONSTRUCTION FUND 109



The purpose of the Secondary Road Construction fund is the segregation of funds generated by the local option 6-cent gas tax administered by the State. The local option fuel tax proceeds, per State law, may only be used for transportation expenditures. By definition, this means public transportation operations and maintenance, roadway and right-of-way maintenance and drainage, bridge maintenance and operation, traffic engineering and signalization, street lighting and construction or reconstruction of roads.


• Construction of the $13 million dollar Kings Highway Phase II improvements from Oslo Road to north of 12th Street is 95% complete, approximately four months ahead of schedule. This includes widening from 2 lanes to 4 lanes divided, sidewalk and utility improvements, drainage improvements, signalization of 5 intersections, and replacement of 5 bridges.

• Finalized re-design and obtained permits for 4th Street widening from U.S. 1 to west of Old Dixie Highway. • Selected consultant for design of improvements on CR510 between U.S. 1 and AIA. • Completed construction of 5th Street SW bridge over Lateral "B" canal. • Completed paving 5th Street SW from 43'd Avenue to 58th Avenue. • Obtained right-of-way and completed design of Oslo Road and 43'" Avenue Intersection improvements and

bridge replacement.

2003/2004 Goals and Objectives • Negotiate design contract on widening Oslo Road from Lateral "J" to 20th A venue from 2 lanes to 5 lanes,

drainage improvements and bridge replacement. • Obtain right-of-way acquisition and finalize design for 43'd Avenue widening from 26 th Street to 7th Street. • Start construction on Oslo Road and 43'd A venue intersection improvement and bridge replacement. • Finalize plans and start construction on 4th Street widening from U.S. 1 to west of Old Dixie Highway.



Projects under design 3 I 5 2

Projects awarded for construction 3 3 2 2

Construction projects completed 4 4 2 2

231

SECONDARY ROAD CONSTRUCTION FUND 109

St ffi a Ill!!

Actual Actual 2000/2001 2001/2002



Revenue Tvne 2000/2001 2001/2002 Sales, Use and Fuel Taxes $3,070,601 $3,967,345

Federal Grants 132,546 0 Interest 1,704,950 845,456 Other Miscellaneous Revenue 0 109,484 Non Operating Sources 0 0

Total Revenues $4.908.097 $4,922,285

E d't xnen 1 ures Actual Actual

Dept Deoartment Name 2000/2001 2001/2002

109-214 Roads And Bridges Personal Services 155,669 189,408 Contractual Services 1,319 4,932 Operating Expenses 2,413 338,442 SunnJies Exoense 2,935 8,843 Other Exoenses 0 0 Capital Outlay 249,516 526,301 Proiect Exoenditures 811,779 1,856,919

Total Exoenditures $1,223,631 $2.924.845

See 2003/2004 CAPITAL OUTLAY for detail of budgeted capital.

232



3 3 0

Budget Budget Change from 2002/2003 2003/2004 Prior Year $3,197,675 $3,370,385 $172,710

0 0 0 600,000 500,000 (100,000)

36,467 0 (36,467)

19,730,297 1,616,982 (18,113,315)

$23,564.439 $5,487,367 ($18,077,072)


199,243 222,232 22,989

455,671 314,060 (141,611) 204,855 203,850 (1,005)

1,340,883 503,750 (837,133)

21,475 21,475 0 223,434 2,000 (221,434)

21,118,878 4,220,000 (16,898,878)

$23,564,439 $5,487,367 ($18,077,072)

SPECIAL LAW ENFORCEMENT FUND FUND 112

Revenues

Revenue Tvne Grants from Other Local Units Judements and Fines Interest Total Revenues


112-600 Transfer to Constitutional

Total Expenditures

PARKS DEVELOPMENT FUND 113

Revenues

Revenue Tvne Interest Non Operating Sources

Total Revenues


113-210 Operating Expenses Capital Outlay

Total Exnenditures

Actual Actual 2000/2001 2001/2002

$0 $34,321 47,712 24,942

8,048 3,081

$55.760 $62,344

Actual Actual 2000/2001 2001/2002

$22,293 $87,639

$22,293 $87.639

Actual Actual 2000/2001 2001/2002

$15,269 $6,234 0 0

$15,269 $6,234

Actual Actual 2000/2001 2001/2002

$0 $32,444 0 0

$0 $32.444

233



$0 $0 $0 15,559 0 (15,559)

0 0 0

$15,559 $0 ($15.559)


$15,559 $0 ($15,559)

$15,559 $0 ($15,559)


$0 $0 $0 150,000 25,000 (125,000)

$150,000 $25,000 ($125.000)


$25,000 $25,000 $0 125,000 0 (125,000)

$150,000 $25,000 ($125.000)

TREE ORDINANCE FINES FUND 117

Revenues Actual

Revenue Tvoe 2000/2001 Violation of Local Ordinances $26,400 Interest 10,522 Non Operating Sources 0 Total Revenues $36.922

E d' xpen 1tures Fund/Department Actual

117-210 2000/2001 Sunnlies Expense $2,890 Capital Outlay 0

Total Exnenditures $2,890

Actual 2001/2002

$10,450 5,335

0 $15,785

Actual 2001/2002

$0 25,000

$25,000

234



$0 $0 $0 0 0 0

75,000 25,000 (50,000)

$75,000 $25.000 ($50,000)


$25,000 $25,000 $0 50,000 0 (50,000)

$75,000 $25,000 ($50,000)

TOURIST TAX FUND 119

Revenues

Revenue Tvne Sales, Use and Fuel Taxes Interest Other Miscellaneous Revenue Non Ooeratin2: Sources

Total Revenues

E xpenditures

Dept Department Name 119-144 District I Vero Beach

Contractual Services Grants and Aid Expenditures•

119-145 District II Indian River Countv Grants and Aid Exoenditures•

Total Exoenditures

*2003/2004 Grants and Aid:

Chamber of Commerce

Cultural Council of Indian River County

I.RC. Historical Society

Treasure Coast Sports Commission

Vero Heritage, Inc.

Total 2003/2004 Grants and Aid

Actual 2000/2001 $581,751

96,682 0 0

$678,433

Actual 2000/2001

$34,426 202,306

296,097

$532,829

Actual 2001/2002 $531,349

43,824 5,000

0

$580.173

Actual 2001/2002

$34,606 206,816

318,047

$559.469

429,000

66,144

6,000

61,345

11,261

$573,750

235


Budget Budget Change from 2002/2003 2003/2004 Prior Year $540,000 $500,000 ($40,000)

37,500 25,000 (12,500)

0 0 0 50,393 48,750 (1,643)

$627,893 $573,750 ($54,143)


$0 $0 $0 216,838 225,761 8,923

411,055 347,989 (63,066)

$627.893 $573.750 ($54,143)


911 SURCHARGE FUND 120


The Communication Center was established as part of a statewide effort to provide a single, primary three digit emergency number ("911 ") through which emergency services can be quickly and efficiently obtained thus shortening the time required for a person lo request and receive emergency aid. The "911" services include call taking, location verification, call transfer, and data base management. The 911 Data Base Coordinator is responsible for the maintenance and accuracy of the database, the Computer Aided Dispatch, and the geocode database. The other areas are handled through the Sheriffs Department and the City of Vero Beach (within that municipality).


• Maintained a high degree of accuracy of the 911 emergency database. • Further inquiry and presentation of Wireless Phase II compliance (software/hardware/vendors). • Upgraded computer hardware and software to provide more functionality and accuracy with mapping and

geocode database. • Continued training through conferences, seminars and online coursework to promote a higher level of service

to Indian River County residents. • Increased accuracy of MSAG report through network link with Planning Department software and input of

Building Permit information.


• Begin inquiry and service of creating a GIS accurate county base map. • Continue in process of Wireless Phase II implementation. • Continue to improve current geocode database and mapping by adding subdivision, use and neighborhood

data. • Work toward creating a functional address point layer to mapping to improve accuracy data. • Set up new mapping procedure and update mapping field books for more accurate ability to locate resident

from mobile responders.


Performance Indicator Actual FY Actual FY Actual FY Projected 2000/2001 2001/2002 2002/2003* 2003/2004

Database maintenance activities: Telephone ledgers 7,100 7,455 NIA NIA 911 inquiries 3,300 7,500 7,800 8,100

EMS/fire database 9,000 9,450 NIA NIA CAD database maintenance activities: Geocode updates completed 17,000 18,000 NIA NIA Street network updates 17,000 18,000 21,000 24,000

Sector boundary updates 1,300 1,500 1,500 1,500

911 Net Updates NIA 350 500 650

Grid Updates NIA 2,500 2,500 2,500

Special Projects (hrs.) NIA 500 750 500

Total expenses per 911 inquiry $147.75 $65.31 $62.16 $65.26

Total updated records 54,700 58,000 100,000 75,000

236

911 SURCHARGE FUND 120

Staffi mg

Department Total

Revenues

Revenue Tvoe Franchise Fees State Shared Revenues Interest Non Ooeratine Sources

Total Revenues


120-133 Personal Services Ooerating Exoenses Sunnlies Exoense Communications Expense Caoital Outlav Transfer to Constitutional Total Expenditures

FT

Actual Actual 2000/2001 2001/2002

1 1

Actual Actual 2000/2001 2001/2002

$507,414 $510,982 86,612 114,915 18,025 13,302

0 0

$612.051 $639,199

Actual Actual 2000/2001 2001/2002

$38,695 $39,210 266,076 255,814

8,255 2,093 841 857

29,906 0 143,792 155,295

$487.565 $453.269

237



1 1 0


$506,000 $494,000 ($12,000)

0 0 0 4,401 1,182 (3,219)

(24,363) (24,759) (396)

$486,038 $470,423 ($15,615)


$42,899 $47,028 $4,129 279,775 289,775 10,000

5,064 5,089 25 1,300 1,300 0

0 0 0 157,000 127,231 (29,769)

$486,038 $470.423 ($15,615)

DRUG ABUSE FUND FUND 121

Revenues

Revenue Tvne Federal Grants Violation of Local Ordinances Interest Other Miscellaneous Revenue Fund Transfers Non Ooerating Sources

Total Revenues


121-110 Contractual Services Grants and Aid Exoenditures*

Total Exoenditures

*2003/2004 Grants and Aid:

M.A.C.E.

PREVENT IV

Substance Abuse Council

Actual 2000/2001

$140,467 8,160 1,507

0 43,500

0 $193.334

Actual 2000/2001

$330 210,369

$210,699

Total 2003/2004 Grants and Aid

Actual 2001/2002

$155,911 7,681 1,341

0 39,100

0 $204.033

Actual 2001/2002

$0 192,302

$192.302

$123,268

$70,841

$21,567

$215,676

238



$159,323 $161,757 $2,434 7,000 8,000 1,000

0 0 0 7,500 8,500 1,000

47,299 46,331 (968) (8,691) (8,912) (221)

$212,431 $215,676 $3,245


$0 $0 $0 212,431 215,676 3,245

$212,431 $215,676 $3.245

.. ,,k,::- -

1. ,.-.' I -t)'J;.,._. ,:/ , n . . ... ~ ' -. '· -!\

' ,: ; '.

IRCLHAP/SHIP FUND 123



The Indian River County Local Housing Assistance Program (IRCLHAP) was established on April 6, 1993 pursuant to the State Housing Initiatives Partnership (SHIP) Program. IRCLHAP' s intent is to increase the availability of affordable housing units in the County by providing low or no-interest loans for down payments and closing costs; loans or grants for impact fees; and loans or grants for renovation of substandard housing units. Participant eligibility requirements must be met. Funding is from the SHIP program. Administration and monitoring of the program is handled through the County's Community Development Department.


• Prepared new Indian River County Local Housing Assistance Plan for fiscal year 2003/2004 - fiscal year 2005/2006.

• Provided loans to 52 applicants in need of assistance as follows: • 26 loans to very low income households • 22 loans to low income households • 4 loans to moderate income households


• Ensure that all program requirements are met to maintain eligibility for SHIP funding. • Continue working with local agencies and businesses to promote awareness of the program throughout the

County. • Provide a financial mechanism that can be used to reduce the cost of housing for households with very low,

low, and moderate incomes in the County. • Maintain the County's affordable housing partnership with lenders, builders, and housing non-profit

organizations.


Performance Indicator AetualFY Actual FY Actual FY Projected 2000/2001 2001/2002 2002/2003 2003/2004

# of loan & grant applications processed 160 140 130 165

# of approved loans & grants 73 52 52 70

% of loans/grants to households with:

Very low income 37% 43% 50% 40%

Low income 48% 42% 42% 50%

Moderate income 15% 15% 8% 10%

Program requirements met 100% 100% 100% 100%

239

IRCLHAP/SHIP FUND 123

s ffi ta me:

Department Total

Revenues

Revenue Tvne State Grants Human Services Revenues Interest Other Miscellaneous Revenue

Total Revenues


123-228 Personal Services Contractual Services Ooeratin2: Exoenses Sunnlies Exoense Other Expenses Caoital Outlav Grants and Aid Exoenditures Contin~encies Total Expenditures

FT

Actual Actual 2000/2001 2001/2002

1 1

Actual Actual 2000/2001 2001/2002

$937,420 $1,202,206 68,810 180,158 43,674 28,041

0 1,914

$1,049,904 $1412,319

Actual Actual 2000/2001 2001/2002

$26,197 $26,156 1,530 945 4,502 5,093

77 780 86,623 102,579

2,104 0 955,777 861,070

0 0

$1,076,810 $996,623

240



1 1 0


$969,038 $954,130 ($14,908)

0 0 0

0 0 0 0 0 0

$969.038 $954,130 ($14,908)


$28,765 $62,011 $33,246

30,000 5,000 (25,000)

4,750 5,150 400 3,865 3,495 (370)

28,559 14,573 (13,986)

0 3,700 3,700 873,099 860,000 (13,099)

0 201 201

$969,038 $954,130 ($14,908)

METROPOLITAN PLANNING ORGANIZATION FUND 124



The Indian River County Metropolitan Planning Organization (MPO), formed in April 1993, is a legislative agency responsible for transportation planning in the urbanized area of Indian River County. It has the power to develop and adopt plans and to set priorities for the programming of improvements to the County's transportation system. The MPO consists of eleven voting members representing the local governments within the County, two non-voting representatives from the Florida Department of Transportation (FDOT), a non-voting representative from the Indian River County School Board, and a non-voting representative from the Town of Orchid. Funding is through a Joint Participation Agreement for Federal PUSection 112 funding. This is an agreement between FDOT and the MPO, which provides for the pass through of these federal funds. Dollars are approved on an annual basis. The percentage of Federal, State and local dollars varies from year to year.


• Prepared 2003 Priority Projects Report. • Prepared the 2003/2004 Unified Planning Work Program (UPWP). The UPWP must be completed in order

for the MPO to receive grant funds from the state. • Prepared the Transportation Improvement Program (TIP) for 2003/2004 to 2007/2008. The TIP identifies

the time frame, funding, and phase of every transit improvement project planned for the next five years. • Completed the 2002 Congestion Management System (CMS) analysis and report. • Completed a major analysis in support of an update to the Indian River County Comprehensive Plan -

Transportation Element. • Executed a new MPO interlocal agreement to implement the 2000 MPO Apportionment Plan.


• Maintain a continuing, cooperative, aud comprehensive transportation process in the MPO area. • Prepare and adopt the annual Priority Projects report. • Complete preparation of the 2004/2005 Unified Planning Work Program. • Prepare and adopt the MPO Transportation Improvement Program. • Implement the specific tasks outlined in the current UPWP, which include program administration, data

collection, systems planning, and project planning. • Complete a Bicycle/Pedestrian Plan and a Green ways Plan to identify safe, efficient alternatives in the county

for non-motorized travel. • Complete a Truck Traffic Routing Plan, a coordinated routing System for truck and other heavy vehicle

traffic in the MPO area. • Complete a Vacant Land Inventory-Development Potential Assessment to more accurately forecast future

development and demand for transportation facilities in preparation for the next Long Range Transportation Plan update.

• Complete a Community Outreach-Development of Community Profiles project to be able to assess the social, natural, and cultural impacts of proposed transportation projects.

• Complete a 2004 five-year Transit Development Plan (TDP) Minor Update. • Complete a Signage and Guidance study along major roads and transit routes in the county. $ Complete an analysis, evaluation, and update of the MPO's Congestion Management System (CMS). e Complete a review of the County's Traffic Impact Fee (TIF) formula cost variables and update the TIF

schedule accordingly.

241


METROPOLITAN PLANNING ORGANIZATION FUND 124



% UPWP tasks completed 75% 75% 75% 75%

Fed. trans. funding for !RC in first 3 years of TIP $74,856 $114,968 $81,114 $64,393 ($000's)

Program requirements met 100% 100% 100% 100%

Preparation ofUPWP, TIP, and Priority Projects report 100% 100% 100% 100%

s ffi ta In!!: Actual Actual Budget Budget Change from

2000/2001 2001/2002 2002/2003 2003/2004 Prior Year




Federal Grants $43,395 $260,720 $510,133 $1,139,993 $629,860

State Grants 98,120 0 0 0 0

Transportation Revenues 192 34 0 0 0

Interest 9,318 2,839 0 0 0

Total Revenues $151,025 $263.593 $510,133 $1,139,993 $629,860


124-204 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year






Capital Outlav 9,184 0 37,401 61,809 24,408

Total Exoenditures $197.578 $279,601 $510,133 $1.139.993 $629,860

See 2003/2004 CAPITAL OUTLAY for detail of budgeted capital.

242

LAND ACQUISITION ADVISORY FUND 125

Revenues Actual

Revenue Tvoe 2000/2001 State Grants $435,013 Grants from Other Local Units 0 Interest 11,100 Disposition of Fixed Assets 0 Debt Proceeds 0 Non Operating Sources 0

Total Revenues $446,113

E d't xpen 1 ures Fund/Department Actual

125-146 2000/2001 Contractual Services $157,625 Operating Expenses 611 Sunnlies Exoense 72 Other Expenses 15,746

Land Purchase 810,793

Total Exnenditures $984,847

Actual 2001/2002

$0 0

192,945 747,965

11,000,000 0

$11,940,910

Actual 2001/2002

$244,612 26,418

0 56,967

773,890

$1,101,887


Budget Budget Change from 2002/2003 2003/2004 Prior Year $4,875,000 $1,541,150 ($3,333,850)

2,228,036 0 (2,228,036)

0 0 0 0 0 0 0 0 0

10,487,711 100,000 (10,387,711)

$17.590,747 $1,641.150 ($15,949.597)


$150,000 $49,900 ($100,100) 1,000 100 (900)

0 0 0 25,000 591,150 566,150

17,414,747 1,000,000 (16,414,747)

$17,590,747 $1,641,150 ($15,949,597)

L dA an C UlSltlOn Ad. VISOfV C o=ttee 1te an ng s· R ki S f 9/30/2003 umm::irv as o

Rank Project Rank Project

1 Archie Carr 9 Orea South Link

2 PINWR Buffer 10 Winter Beach Marsh

3 Oslo Riverfront South (Diamond) 11 Kroegel Homestead

4 Ansin-St. Sebastian River Parcel 12 Fey Parcels NSCA Addition

5 Oyster Bar Salt Marsh 13 Morgan's Impoundment

6 Indian River Parms (Canty)

7 Ten Mile Ridge

8 Padgett Branch

243

MULTI JURISDICTION TRUST FUND 126

Revenues Actual

Revenue Tvne 2000/2001 Jud!!Tllents and Fines $38,555 Interest 6,141 Total Revenues $44,696

E d' xoen 1tures Fund/Department Actual

126-600 2000/2001 Transfer to Constitutional 64,444 Total Expenditures $64,444

Actual 2001/2002

$28,502 1,942

$30,444

Actual 2001/2002

37,745 $37,745



$26,050 $0 ($26,050) 0 0 0

$26,050 $0 ($26,050)


26,050 0 (26,050) $26.050 $0 ($26,050)

This fund is for project generated criminal income (P.G.L) by the Multi-Agency Criminal Enforcement Unit (M.A.C.E.). Under terms of the anti-drug grant, all revenue generated from property confiscated by the M.A.C.E. unit must be deposited in a separate fund. 75% of this money cannot be appropriated without permission from the State.

NATIVE UPLANDS ACQUISITION FUND 127

Revenues Actual

Revenue Tvne 2000/2001 Phvsical Environment Revenues 97,687 Interest 27,468 Donations 0 Non Operating Sources 0 Total Revenues $125,155


127-210 2000/2001 Contractual Services $5,000 Sunnlies Expense 866 Total Exoenditures $5.866

Actual 2001/2002

64,314 14,437

0 0

$78,751

Actual 2001/2002

$0 3,799

$3,799

244


0 0 0 0 0 0

220,823 0 (220,823) 15,000 15,000 0

$235,823 $15,000 ($220,823)


$220,823 $3,000 ($217,823) 15,000 12,000 (3,000)

$235,823 $15,000 ($220,823)

BEACH RESTORATION FUND 128

Revenues

Revenue Tvne Sales, Use and Fuel Taxes Federal Grants State Grants Interest Other Miscellaneous Revenue Fund Transfers Non Ooeratine Sources

Total Revenues


128-144 Contractual Services Suoolies Expense Capital Outlay Proiect Exoenditures

Total Expenditures

Actual Actual 2000/2001 2001/2002

$581,669 $531,349 18,654 791,784 7,500 177,088

215,173 173,358 22,000 0

1,500,000 1,400,000 0 0

$2,344,996 $3,073,579

Actual Actual 2000/2001 2001/2002

$680,673 $371,290 460 0

810,342 41,841 0 0

$1.491.475 $413.131

245



$540,000 $500,000 ($40,000) 0 0 0

8,039,136 0 (8,039,136)

0 0 0 0 0 0

800,000 800,000 0 3,118,488 (25,000) (3,143,488)

$12.497,624 $1,275.000 ($11,222,624)

Budget Budget Change from 2002/2003 2003/2004 Prior Year $1,588,208 $0 ($1,588,208)

5,000 25,000 20,000

1,193,000 0 (1,193,000) 9,711,416 1,250,000 (8,461,416)

$12.497.624 $1,275.000 ($11.222,624)


FLORIDA BOATING IMPROVEMENT PROGRAM FUND 133



State Grants $0 $105,000 $0 $0 $0

State Shared Revenues 81,049 77,923 0 35,000 35,000

Interest 18,602 9,154 0 0 0

Non Operating Sources 0 0 30,000 30,000 0

Total Revenues $99,651 $192,077 $30,000 $65,000 $35,000


133-210 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Project Expenditures 82,644 74,399 30,000 65,000 35,000

Grants and Aid Expenditure 20,000 7,800 0 0 0

Total Expenditures $102,644 $82,199 $30.000 $65,000 $35,000

246

LIBRARY BEQUESTS FUND 134

Revenues

Revenue Tvne Interest Librarv Beouests

Total Revenues

E d"t xuen I ures

Dept Department Name 134-109 Main Librarv

Capital Outlav 134-112 North Countv Librarv

Caoital Outlav

Total Exnenditnres

Actual 2000/2001

$23,021 249,514

$272,535

Actual 2000/2001

$0

0

$0

Actual 2001/2002

$13,774 23,004

$36.778

Actual 2001/2002

$691,804

10,844

$702,648

247



$0 $0 $0 0 0 0

$0 $0 $0


$0 $0 $0

0 0 0

$0 $0 $0

DISABLED ACCESS PROGRAMS FUND 135

Revenues Actual

Revenue Tvoe 2000/2001 Fines and Forfeitures $0 Interest 0 Fund Transfers 0

Total Revenues $0


135-104 2000/2001 Other Professional Services $0

Total Exoenditures $0

Actual 2001/2002

$4,960 1

26,218

$31.179

Actual 2001/2002

$0

$0

248



$0 $0 $0 0 0 0 0 20,000 20,000

$0 $20,000 $20,000


$0 $20,000 $20,000

$0 $20,000 $20,000

: '.,1,.J_,- ·" \

,.- . ·1 l· ~-,a I , :f."' , ., . I\ .· ,/

,--; ·:,· __ ¾

INTERGOVERNMENTAL GRANTS FUND 136

Revenues Actual

Revenue Tvne 2000/2001 Federal Grants $0 Interest 0 Contributions 0

Total Revenues $0

E d' xpen 1tures Actual

Dept Department Name 2000/2001 136-165 HUD Shelter Plus

Rental Assistance $0 136-166 HMISGrant

Grants and Aids 0 136-167 HUD Youth Crisis

Grants and Aids 0

Total Exnenditures $0

Actual 2001/2002

$7,893 69

26,560

$34.522

Actual 2001/2002

$7,893

24,692

0

$32,585

249



$409,501 $0 ($409,501)

0 0 0 79,681 0 (79,681)

$489.182 $0 ($489,182)


$90,780 $0 ($90,780)

$135,664 0 (135,664)

262,738 0 (262,738)

$489,182 $0 ($489,182)


EAST GIFFORD STORMWATER WATERSHED M.S.B.U.

Revenues Fund 171 Actual Actual Budget Budget Change from

East Gifford Stormwater Watershed 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Imoact Fees $0 $1,321 $2,100 $2,100 $0

Interest 0 31 0 0 0

N"on Ooerating Sources 0 0 (105) (105) 0

Total Revenues $0 $1,352 $1,995 $1,995 $0

Expenditures Caoital Outlav $0 $0 $1,995 $1,995 $0

Transfer to Constitutional 0 12 0 0 0

Total Exoenditures $0 $12 $1,995 $1.995 $0

Per Parcel/ Acreage Charge $0.00 $15.00 $15.00 $15.00 $0.00

VERO LAKE ESTATES M.S.B.U.


Vero Lakes Estates 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year federal Grants $0 $586,808 $25,000 $0 ($25,000)

Grants from Other Local Units 0 280,000 0 0 0

Interest 24,145 3,301 5,138 5,138 0

ImoactFees 75,211 76,483 77,538 77,538 0

\fon Ooeratin• Sources 0 0 111,903 25,866 (86,037)

Total Revenues $99.356 $946,592 $219,579 $108.542 ($111,037)

Expenditures Contractual Services $11,066 $0 $25,000 $0 ($25,000)

Ooerating Exoenses 4,041 3,950 9,935 9,935 0

:aoital Outlav 0 1,024,221 180,492 94,133 (86,359)

...,ransfer to Constitutional 2,304 2,639 4,152 4,474 322

Total Expenditures $17.411 $1.030.810 $219,579 $108,542 ($111.037)

Per Parcel/ Acreage Charge $19.00 $19.00 $19.00 $19.00 $0.00

250

STREETLIGHTING DISTRICTS

Revenues

Fuud 181 Actual Actual Gifford 2000/2001 2001/2002

OCnterest $2,830 1,604 Impact Fees 53,612 58,499


Total Revenues $56.442 $60,103

Expenditures Contractual Services $1,000 $1,000

Operating Expenses 48,874 48,662

Transfer to Constitutional 1,323 1,598

Cash Forward 0 0

fotal Exnenditures $51.197 $51,260

Per Parcel/ Acreage Charge $19.00 $21.00

Revenues Fund 182 Actual Actual

Laurel wood 2000/2001 2001/2002

nterest $248 $555

ImoactFees 5,825 4,829

\Ton OoeratinQ: Sources 0 0

Total Revenues $6.073 $5,384

Expenditures Contractual Services $250 $250

Ooeratin2: Exnenses 4,999 4,949

"ransfer to Constitutional 156 191

Total Exoenditures $5.405 $5,390


251

Budget 2002/2003

$1,106 58,338 (2,848)

$56.596

$1,000 53,720

1,876 0

$56,596

$21.00

Budget 2002/2003

$533 5,058

450

$6,041

$250 5,590

201

$6,041

$18.00



$1,106 $0 58,338 $0 (2,972) ($124)

$56,472 ($124)

$1,000 $0 53,523 (197)

1,949 73 0 0

$56,472 ($124)

$21.00 $0.00


$450 ($83)

5,058 0 442 (8)

$5,950 ($91)

$250 $0 5,490 (100)

210 9

$5,950 ($91)

$18.00 $0


Revenues Fund 183 Actual Actual Rockridge 2000/2001 2001/2002

nterest $642 $1,569

!mpactFees 7,410 4,815 Non Ooerating Sources 0 0

Total Revenues $8,052 $6,384

Expenditures Contractual Services $150 $150 Operating Expenses 1,481 1,732

Transfer to Constitutional 219 244 2ontingencies 0 0

Total Exoenditures $1.850 $2.126



Vero Highlands 2000/2001 2001/2002

Interest $4,201 $2,156 Impact Fees 50,563 52,498



Expenditures :ontractual Services $1,000 $1,000


Transfer to Constitutional 1,385 1,629

Total Expenditures $50,671 $50.167


252

Budget 2002/2003

$1,044

5,044 (304)

$5,784

$150 1,850

272 3,512

$5,784

$13.00

Budget 2002/2003

$2,052

53,328

(265)

$55,115

$1,000 52,090

2,025

$55.115

$22.00



$1,044 $0 5,044 0 (304) 0

$5,784 $0

$150 $0 1,890 40

283 11

3,461 (51)

$5,784 $0

$13.00 $0

Budget Change from


$1,900 ($152)

53,328 0 (50) 215

$55,178 $63

$1,000 $0 52,090 0

2,088 63

$55,178 $63

$22.00 $0.00



Porpoise Point 2000/2001 2001/2002 nnterest $617 $292 [mpactFees 496 498 Non Operating Sources 0 0

fotal Revenues $1,113 $790

Expenditures Contractual Services $80 $80 Operating Expenses 260 262 lrransfer to Constitutional 17 21

Cash Forward 0 0

Total Exnenditures $357 $363



Single Light Districts 2000/2001 2001/2002

Interest $513 $121 Impact Fees 508 2,220 nonations 10,972 0

Non OPeratine Sources 0 0

Total Revenues $11.993 $2.341

Expenditures ,..,ontractual Services $250 $250

Ooeratine Exoenses 13,696 5,573

fotal Evnenditures $13,946 $5,823

253

Budget 2002/2003

$273 510 (39)

$744

$80 534

30 100

$744

$15.00

Budget 2002/2003

$190 7,968

0 (408)

$7,750

$250 7,500

$7.750



$250 ($23) 510 0

(38) 1

$722 ($22)

$80 $0 490 (44)

31 1 121 21

$722 ($22)

$15.00 $0.00


$100 ($90)

7,968 0 0 0

(403) 5

$7.665 ($85)

$250 $0 7,415 (85)

$7,665 ($85)



Laurel Court 2000/2001 2001/2002 nterest $161 $74 moactFees 756 741

Non Ooeratin• Sources 0 0

Total Revenues $917 $815

Expenditures Contractual Services $80 $80 Ooerating Exoenses 723 659 Transfer to Constitutional 20 23

Total Exnenditures $823 $762



Tierra Linda 2000/2001 2001/2002 Interest $693 $320 moactFees 1,566 1,545 Non Operating Sonrces 0 0


Expenditures 0 ontractual Services $80 $80 Operatin!! Exoenses 1,642 1,626 Transfer to Constitutional 43 49

Total Expenditures $1,765 $1.755


254

Budget 2002/2003

$77 775

71

$923

$80 808 35

$923

$25.00

Budget 2002/2003

$294 1,608

178

$2.080

$80 1,930

70

$2.080

$24.00



$70 ($7)

775 0 76 5

$921 ($2)

$80 $0 805 (3)

36 1

$921 ($2)

$25.00 $0.00


$270 ($24) 1,608 0

132 (46)

$2,010 ($70)

$80 $0 1,865 (65)

65 (5)

$2,010 ($70)

$24.00 $0.00


Revenues Fuud 190 Actual Actual

Vero Shores 2000/2001 2001/2002 Interest $1,162 $553 Impact Fees 4,331 4,177 Non Operating Sources 0 0

tfotal Revenues $5,493 $4,730

Expenditures C;ontractual Services $100 $100 Operating Expenses 4,096 4,022 tfransfer to Constitutional 129 145

tfotal Exnenditures $4,325 $4,267



Ixora 2000/2001 2001/2002 Interest $5,104 $569 Impact Fees 1,174 5,035 Non Operating Sources 0 0


Expenditures Contractual Services $100 $100 Operating Expenses 4,550 4,481 ~ransfer to Constitutional 166 189 Reserve for Contirnrencies 0 0



255

Budget 2002/2003

$451 4,368

(18)

$4,801

$100 4,500

201

$4,801

$21.00

Budget 2002/2003

$484 5,206 (285)

$5,405

$100 5,035

245 25

$5,405

$19.00



$451 $0 4,368 0

(79) (61)

$4,740 ($61)

$100 $0 4,440 (60)

200 (1)

$4,740 ($61)

$21.00 $0.00


$484 $0 5,206 0 (285) 0

$5,405 $0

$100 $0 5,020 (15)

252 7 33 8

$5,405 $0

$19.00 $0.00



Poinciana Park 2000/2001 2001/2002 nterest $1,396 $683 moactFees 10,833 10,682 \fon Operating Sources 0 0



rrransfer to Constitutional 266 303



Revenues Fund 193 Actual Actual Roseland 2000/2001 2001/2002

Interest $1,839 $834 mpactFees 1,490 1,461

!Non Operating Sources 0 0



tTransfer to Constitutional 290 326

rrotal Expenditures $2,272 $2,274


256

Budget 2002/2003

$616 11,144

493

$12,253

$250 11,585

418

$12,253

$28.00

Budget 2002/2003

$816 1,520

187

$2,523

$75 2,075

373

$2,523

$2.00



$616 $0 11,144 0

233 (260)

$11.993 ($260)

$250 $0 11,320 (265)

423 5

$11,993 ($260)

$28.00 $0.00


$735 ($81)

1,520 0 355 168

$2,610 $87

$75 $0 2,145 70

390 17

$2,610 $87

$2.00 $0.00



Whispering Pines 2000/2001 2001/2002 Interest $313 $154 ITmnact Fees 1,286 1,283

Non Ooerating Sources 0 0


Expenditures Contractual Services $75 $75 Ooerating Exoenses 1,031 1,017

Transfer to Constitutional 42 48



Revenues Fund 195 Actual Actual Moorings 2000/2001 2001/2002

Interest $8,069 $3,910

ImoactFees 16,849 17,514 Non Operating Sources 0 0

Total Revenues $24.918 $21.424

Expenditures Contractual Services $500 $500 Ooerating Exoenses 12,385 12,486

Transfer to Constitutional 672 1,286 Contingencies 0 0



257

Budget 2002/2003

$108 1,330

52

$1,490

$75 1,360

55

$1,490

$19.00

Budget 2002/2003

$1,425

17,535 (948)

$18.012

$500 16,066

1,092

354

$18,012

$15.00



$108 $0 1,330 0

4 (48)

$1,442 ($48)

$75 $0

1,295 (65)

72 17

$1.442 ($48)

$19.00 $0.00


$1,425 $0 $17,535 0

(948) 0

$18,012 $0

$500 $0

15,090 (976)

1,120 28 1,302 948

$18.012 $0

$15.00 $0.00



Walker's Glen 2000/2001 2001/2002 Interest $559 $272 Imoact Fees 1,471 1,465

INon Operating Sources 0 0



Transfer to Constitutional 39 45 Contingencies 0 0




Glendale Lakes 2000/2001 2001/2002 nterest $292 $144

Impact Fees 2,685 2,665 Non Operating Sources 0 0



~ransfer to Constitutional 58 66



258

Budget 2002/2003

$156 1,525

(84)

$1,597

$75 1,300

64

158

$1,597

$25.00

Budget 2002/2003

$110

2,788

144

$3,042

$75 2,875

92

$3,042

$34.00



$170 $14 1,525 0

(85) (1)

$1.610 $13

$75 $0 1,290 (10)

65 1

180 22

$1,610 $13

$25.00 $0.00


$110 $0 2,788 0

147 3

$3,045 $3

$75 $0 2,875 0

95 3

$3,045 $3

$34.00 $0.00

•,j): --/- /•:.1- ' ! P'5-~I.

,:·; '.



Floralton Beach 2000/2001 2001/2002 Interest $321 $146 Impact Fees 1,479 1,445 !Non Operating Sources 0 0

Total Revennes $1,800 $1,592


II'ransfer to Constitutional 33 39



259

Budget 2002/2003

$104 1,512

331

$1,947

$75 1,820

52

$1,947

$27.00



$104 $0 1,512 0

332 1

$1.948 $1

$75 $0 1,820 0

53 1

$1,948 $1

$27.00 $0.00

REFUND AND IMPROVEMENT BOND FUND204


2003/2004 Budget Other Debt Service Funds Detail

This fund acconnts for the debt service payments for general governmental bonds. During fiscal year 1999/2000 this consisted of the 1992 Refunding and Improvement Bonds. The purpose of this issue was to retire a portion of the county's 1985 Refunding and Improvement Bonds and all of the outstanding 1987 Series Capital Improvement Bonds. Half-Cent Sales Tax revenue received from the state was pledged by the County to meet the annual debt service obligations associated with this issue. These bonds were defeased on September 1, 2000 with the use of General Fund and M.S.T.U. reserves and sinking funds set aside for the issue.

For fiscal year 2002/2003 this fund houses the Series 2001 Spring Training Facility Revenue Bonds. These bonds were issued in August 2001. They provide funding, along with other sources for the acquisition, renovation, and expansion of the Dodgertown Spring Training Facility. Half-Cent Sales Tax, Fourth Cent Tourist Tax, and state payments in accordance with Chapter 212.20, F.S. have been pledged to this issue.


Revenue Tvne 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year Sales, Use And Fuel Taxes $244,622 $347,710 $360,000 $333,333 ($26,667) State Shared Revenues 1,114,649 844,506 927,500 961,433 33,933 Interest 40,728 22,283 25,214 20,000 (5,214) Other Miscellaneous Revenues 7 0 0 0 0 Fund Transfers 0 0 0 0 0 Non Operating Sources 0 0 (65,636) (65,738) (102) Total Revenues $1,400,006 $1,214,499 $1,247,078 $1,249.028 $1,950


204-117 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year Debt Service $2,000 $1,266,882 $1,247,078 $1,249,028 $1,950 Fund Transfers 1,290,768 0 0 0 0 Total E=enditures $1.292.768 $1,266,882 $1,247,078 $1.249.028 $1,950

260

2003/2004 Budget

a·

(-, I I.

' ' "' ,.

DODGERTOWN FACILITY FUND307


2003/2004 Budget Capital Projects Funds Detail

In August 2001, the County acquired the Dodgertown Spring Training Facility from the Los Angeles Dodger organization. Part of the agreement provides for renovation and expansion of the facility at an estimated cost of $7,000,000. This capital project fund accounts for the expenditures associated with this project.


Revenue Tvne 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Interest $36,608 $141,482 $0 $0 $0

Fund Transfers 490,768 0 0 0 0

Debt Proceeds 16,952,776 0 0 0 0

Non Operating Sources 0 0 4,998,427 0 (4,998,427)

Total Revenues $17,480,152 $141,482 $4,998.427 $0 ($4,998,427)

E d"t xuen 1 ures Fund/Department Actual Actual Budget Budget Change from

307-162 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Contractual Services $260,849 $5,321 $0 $0 $0

Operating Expenses 110,637 0 0 0 0

Land Purchase 10,000,354 0 0 0 0

Proiect Exoenditures 0 2,172,509 4,998,427 0 (4,998,427)

Total Exoenditures $10,371,840 $2,177.830 $4,998,427 $0 ($4,998,427)

261

CAPITAL RESERVE FUND FUND308



This capital reserve account is part of a Capital Reserve Agreement between the County, the Dodgers and First Union National Bank. First Union is the Capital Reserve Account Agent and controls the disbursement of the $2,000,000 repair and replacement reserve funded jointly by the County and the City of Vero Beach to assist in the maintenance of Dodgertown. At the option of the Dodgers, these funds held under the Reserve Agreement may be used to pay the costs of additional improvements not funded by the County. This fund accounts for these expenditures.


Revenue Tvne 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year Grants from Other Local Units $1,400,000 $0 $0 $0 $0

Interest 976 30,020 0 0 0


Non Operating Sources 0 0 2,000,000 2,000,000 0

Total Revenues $2,000.976 $30.020 $2,000,000 $2,000,000 $0


308 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year Proiect Expenditures $0 $0 $2,000,000 $2,000,000 $0

Total EYnenditures $0 $0 $2,000,000 $2,000,000 $0

262

SHOOTING RANGE PROJECT FUND312



In FY 1997 /98 Indian River County received a grant from the Florida Fish and Wildlife Conservation Commission to fund the construction of a County shooting range. The grant was awarded on a reimbursement basis. This fund is used to account for expenditures associated with the development of the shooting range along with revenues from the Florida Game and Fresh Water Fish Commission Grant. The Shooting Range opened for operation on April 18, 2001. Last year, a sporting clays course was completed and should be opening near the beginning of this fiscal year. $85,000 was budgeted in 2002/2003 for lighting; the unexpended funds will be carried forward to 2003/2004 to

complete this project.


Revenue T"ne 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

State Grants $0 $0 $0 $0 $0

Culture/Recreation Revenues 655,363 0 0 0 0

Interest 6,545 5,271 0 0 0


Non Ooeratine Sources 0 0 110,965 0 (110,965)

Total Revenues $951.421 $5.271 $110.965 $0 ($110.965)

E d xpen itures Fund/Department Actual Actual Budget Budget Change from

312-108 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Contractual Services $0 $0 $0 $0 $0

Capital Outlay 800,876 44,035 110,965 0 (110,965)

Total Exoenditures $800,876 $44,035 $110,965 $0 ($110,965)

263

OPTIONAL SALES TAX FUND315



Indian River County voters passed the Optional Oue-Cent Sales Tax in March 1989 to be used for infrastructure

needs of the County. The tax is effective for a fifteen-year period. For planning purposes, it was broken down into

three five-year segments. The County is now in the fifth year of the final five-year expenditure plan that was

presented and approved in July 1999. In November of 2002, an extension was approved by voter referendum to

extend the Optional One-Cent Sales Tax another 15 years until December 31, 2019. The projects selected are those

that would have generally required use of tax dollars in order to complete. Operating expenses, once the projects are

complete, are absorbed by various departments in the taxing funds. Some projects completed with the use of the

Optional Sales Tax in the first ten years are: construction of the Courthouse, numerous County roads, the new Health

Building, several parks, Fire Station 11 on Orchid Island, right-of-way purchases for Kings Highway and other road

projects, the 800 MHz emergency communications system, partial funding of the PEP Reef, expansions to the Main

and North County Libraries, and construction of the North County Recreation Complex. In FY 2002/2003, Optional

Sales Tax funds were used to acquire land for the future expansion of the Indian River County Jail. Improvements

were also made at the jail such as partial re-roofing, renovation of the showers, and new intercom and camera systems.


Revenue Tvoe 2000/200] 2001/2002 2002/2003 2003/2004 Prior Year

Sales, Use and Fuel Taxes $11,142,006 $11,399,490 $10,700,000 $8,200,000 ($2,500,000)

Federal Grants 0 42,650 947,400 0 (947,400)

State Grants 300,517 328,530 352,970 0 (352,970)

Grants from Other Local Units 70,844 60,070 0 0 0

Interest 2,411,574 1,066,560 684,211 475,000 (209,211)

Other Miscellaneous Revenue 0 14,822 0 0 0

Non Operating Sources 0 0 23,448,249 (433,750) (23,881,999)

Total Revenues $13,924,941 $12,912,122 $36,132,830 $8,241,250 ($27,891,580)

264


E d"t xpen 1 ures

Deot Department Name

315-108 Recreation Canital Outlay Project Expenditures

315-109 Main Library Canital Outlav Project Expenditures

315-112 North Connty Library Proiect Expenditures

315-120 Fire Service Canital Outlay Proiect Expenditures

315-121 Administration Building Personal Services Sunnlies Expense

Capital Outlay Proiect Expenditures

315-199 Reserves B.C.C. Fund Transfer Contingencies Cash Forward

315-208 Emereencv Mana!!ement Capital Outlav

315-210 Parks Capital Outlav Project Expenditures

315-214 Road and Brid!!es Sunnlies Expense Capital Outlay Rieht ofWav Purchase

Proiect Expenditures

315-217 Sanitary Landfill Contractual Services Proiect Expenditures

315-220 Bid!!. Oor. - Countv Bldgs Other Expenses Capital Outlay Land Purchase Proiect Expenditures

Actual Actual 2000/2001 2001/2002

$17,685 $1,114,486

674,890 5,075,679

516,659 1,027 0 0

267,460 1,321,421

18,575 0

0 0

0 0 0 0 0 0

7,000 537,521

1,789,513 1,400,000

0 0

0 0

437 0

25,999 0

505,854 320,976

313,176 0

45,000 44,856

802,511 630,477

445,154 5,357,412

829,972 0 0 165,910

232 0 631,635 74,145

0 0 297,011 540,785

265



0 0 0

467,459 0 (467,459)

0 0 0

20,000 0 (20,000)

0 0 0

0 0 0

1,462,433 539,819 (922,614)

87,252 89,102 1,850

2,500 650 (1,850)

1,742 0 (1,742)

15,838,824 1,560,248 (14,278,576)

800,000 800,000 0

385,448 387,333 1,885

72,567 1,502,498 1,429,931

0 0 0

0 0 0

508,378 1,700,000 1,191,622

0 0 0

766,671 100,000 (666,671)

1,264,546 300,000 (964,546)

7,684,104 588,000 (7,096,104)

5,000 0 (5,000)

329,090 250,000 (79,090)

0 49,100 49,100

115,840 16,000 (99,840)

1,000,000 0 (1,000,000)

1,284,003 58,500 (1,225,503)


E d"t xoen I ures ( f con mue d)

Dent Deoartment Name 315-243 Public Works

Caoital Outlav Proiect Expenditures

315-700 Sunervisor of Elections Proiect Exoenditures Total Exnenditures

PROJECTS 2003/2004: County Administration Building Fire/ ALS Station #9 Renovations Closed Landfills Maintenance South County Park - Phase III 4 th Street Bridge at 35th Avenue Right of Way Storm Water Improvements Arterial Street Lighting Sidewalks and Bike Paths Buildings & Grounds Projects Beach Restoration Project Contingencies Cash Forward

Actual Actual 2000/2001 2001/2002

330,485 36,567 0 1,027,961

0 1,999,950

$7,519,248 $19,649,173

$1,650,000 539,819 250,000

1,700,000 570,000 300,000 300,000

18,000 100,000 123,600 800,000 387,333

1,502,498 $8,241,250

266



855,144 300,000 (555,144) 3,181,829 0 (3,181,829)

0 0 0

$36,132,830 $8,241,250 ($27,891,580)

GIFFORD ROAD IMPROVEMENT FUND316



The Gifford Road Improvement Fund projects include 41 st Street, 45 th Street and 49th

Street plus drainage improvements on 43'd A venue. Maintenance and upkeep costs after completion of the projects will be the responsibility of the Road and Bridge department under the Transportation Fund. The majority of funding of the Transportation Fund comes from transfers in from the General Fund and the M.S.T.U. taxing funds.



Interest $242,848 $112,482 $0 $0 $0

Non Ooeratin~ Sources 0 0 2,200,000 800,000 (1,400,000)

Total Revenues $242,848 $112.482 $2,200,000 $800,000 ($1,400.000)

Expenditures Fund/Department Actual Actual Budget Budget Change from

316-214 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Capital Outlav $1,000 $10,649 $0 $0 $0

Proiect Exoenditures 0 0 2,200,000 800,000 (1,400,000)

Total Exnenditures $1,000 $10.649 $2,200,000 $800,000 ($1,400,000)

267

HOMELESS ASSISTANCE CENTER FUND 317



On February 6, 2001, the U.S. Department of Housing and Urban Development (HUD) notified the County of approval of a Family Options Transitional Housing Program Grant under the FY 2000 Supportive Housing Program. This grant is being utilized to make improvements at the Indian River Homeless Services Council transitional housing facility. This fund accounts for the revenue and expenditures associated with this grant.



Federal Grants $0 $36,444 $257,454 $0 ($257,454)

Grants from other Local Units 0 100,000 0 0 0

Interest 715 3,663 0 0 0

Donations 0 140,000 0 0 0


Non Onerating Sources 0 0 184,322 0 (184,332)

Total Revenues $24,456 $280,107 $441.776 $0 ($441,776)


317-110 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Operating Expense $0 $0 $56,157 $0 ($56,157)

Caoital Outlav 0 75,863 0 0 0

Proiect Exoenditures 0 0 385,619 0 (385,619)

Total Exoenditures $0 $75,863 $441,776 0 ($441,776)

268

OLD FELLSMERE SCHOOL FUND325



During fiscal year 2000/2001, Indian River County received a Historic Preservation Grant-in-Aid and aHarryT. and Harriet Moort: Grant for the rehabilitation and restoration activities at the Old Fellsmere School. These improvements include; replacement of windows and doors, installation of updated electrical, plumbing and HV AC systems, restoration of original floors and rehabilitation of the kitchen.

This fund accounts for revenues and expenditures associated with these grants.


Revenue Tune 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

State Grants $0 $52,053 $347,948 $0 ($347,948)

Grants from other Local Units 119,227 0 0 0 0

Interest 3,633 3,139 0 0 0

Donations 1,434 21,481 0 0 0

Non Operating Sources 0 0 29,720 0 (29,720)

Total Revenues $124.294 $76.673 $377,668 $0 ($377,668)


325-129 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Caoital Outlav $78,627 $59,832 $377,668 $0 ($377,668)

Total Exnenditures $78,627 $59,832 $377,668 $0 ($377,668)

269

2003/2004 Budget

2003/2004 Budget Enterprise Funds Detail

SHOOTING RANGE


Indian River County operates a complete public shooting range under a concession lease with the Florida Wildlife Conservation Commission. The Shooting Range is constructed on State owned land and developed by Indian River County through funds made available from the U.S. Fish and Wildlife Service. The range is structured to be selfsupporting and funded as an enterprise fund so that costs are to be covered by the collection of fees for the use of the range. The facility is recreational in nature and consists of a 5-stand (shotgun) range, a pistol range consisting of 35 firing stations, a rifle range with 29 stations including 2 200-yard target firing stations, an air gun range and an archery range. New for this year is a sporting clays course, which should be completed this fiscal year. The facility is fully manned to insure maximum shooting safety. In addition to the recreational aspects of the range, it is also a hunter's safety training facility with courses taught by the Florida Wildlife Conservation Commission.


• Second full year of operation with 4,929 new shooters using the shooting range. • Four hunter education classes held with 212 students completing the course. • Hosted the Florida State Law Enforcement Games - 6 events with a total of 500+ competitors. • Worked with several Boy Scout troops to teach gun safety and marksmanship on the air gun range. • Hosted Sebastian River High School J.R.O.T.C. shooting program on the air gun range. • Hosted Indian River County 4-H Shooting Programs. • Hosted two new shooting clubs, (1) high-power rifle and (2) muzzleloaders club.


• Continue to increase the use of the range by existing shooters and also to attract new shooters.

• Complete the archery course. • Develop clubs to increase usage of the range. • Continue to give speeches and presentations to increase the public awareness. • Increase youth programs for shooting and gun safety. • Promote competitive and charitable shooting events throughout the year. • Add lighting systems to increase nighttime use of the range.


Performance Indicator Actual FY Actual FY Actual Projected 2000/2001 2001/2002 2002/2003 2003/2004

Total number of safety/registration cards issued 2,969 5,961 4,929 3,500

Number of presentations made to promote facility 12 25 31 33

Maintained compliance with safety guidelines YES YES YES YES

Facilities Maintained:

Rifle Range Stations 29 29 29 29

Pistol Range Stations 35 35 35 35

5-stand Shotgun Range I I l I

Archery Range 1 1 1 1

Sporting Clays Course NIA NIA NIA 1

270

SHOOTING RANGE ORGANIZATION CHART

s ffi ta mg

Department Total FT

Revenues

Revenue Tvne Culture/Recreation Revenues

Interest Disposition of Fixed Assets Other Miscellaneous Revenue Fund Transfers Non Operating Sources

Total Revenue


412-161 Personal Services Contractual Services Oneratim! Exnenses Sunnlies ExPense Depreciation Communications Exoense

Total Exoenditures

........................................ ! County i l Administrator ! :::::::::::::::::::1::::::::::::::::::. ! General Services ! L ....... ~i~~~-t~~- ...... ...l

Shooting Range

Actual Actual 2000/2001 2001/2002

4 4

Actual Actual 2000/2001 2001/2002

$44,018 $173,022

IOI 955 64,715 4,522

26 0 117,130 158,048

0 0

$225,990 $336,547

Actual Actual 2000/2001 2001/2002

$103,225 $218,394

3,304 4,790

7,051 16,851 25,491 50,232

2,861 30,941

0 0

$141,932 $321,208

271

Budget 2002/2003

4

Budget 2002/2003

$191,000 1,000

0 0

157,870 (9,600)

$340,270

Budget 2002/2003

$227,358 5,845

18,887 56,680 31,000

500

$340.270



4 0


$170,000 ($21,000)

1,000 0

0 0 0 0

193,611 35,741 (8,550) 1,050

$356,061 $15,791


$241,529 $14,171

4,845 (1,000)

19,312 425

56,875 195 33,000 2,000

500 0

$356.061 $15,791


GOLF COURSE ORGANIZATION CHART

County Administrator

I Golf Course

(Leisure Services) Director

I I I I

Golf Course Operations Golf Course Golf Course Clubhouse Food & Beverage



Phvsical Environment Revenues $2,907 $2,205 $3,000 $3,000 $0

Culture/Recreation Revenues 3,028,511 2,894,090 3,298,000 3,358,216 60,216

Interest 61,770 30,400 10,000 10,000 0

Disoosition of Fixed Assets 1,030 255 0 0 0

Donations 750 0 1,000 1,000 0

Other Miscellaneous Revenue 1,819 1,208 0 0 0

Non Ooerating Sources 0 0 (111,466) (168,611) (57,145)

Total Revenues $3,096.787 $2,928.158 $3,200,534 $3.203,605 $3,071

E d' b D xpen 1tures )V enartment Actual Actual Budget Budget Change from

Dept Denartment Name 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

221 Golf Course Maintenance $1,175,467 $1,112,463 $1,190,090 $1,203,935 $13,845

232 Food And Beverage 251,540 238,201 276,356 275,676 (680)

236 Administration/Clubhouse Ooerations 1,458,818 1,435,317 1,734,088 1,723,994 (10,094)

Total Exnenditures $2,885,825 $2,785,981 $3,200,534 $3,203,605 $3,071

C . 10 I b D ap1ta ut av 1v enartment Budget Budget Change from

Dent Deoartment Name 2002/2003 2003/2004 Prior Year

221 Golf Course Maintenance $121,500 $128,100 $6,600

232 Food And Beverage 0 0 0

236 Administration/Clubhouse Ooerations 65,000 121,785 56,785

Total Exnenditures $186,500 $249,885 $63,385

272

GOLF COURSE - OPERA TIO NS



Indian River County operates a 36-hole public golf course through the establishment of an enterprise fund. This structuring provides that costs are paid from user charges rather than general governmental revenues. The golf complex includes a 7,000 square-foot clubhouse, golf cart building and maintenance building. The organization of the fund is divided into three areas: maintenance (operations), food and beverage and clubhouse services. Golf Course maintenance and upkeep were contracted out to a private company begioniog July 1, 1996. This maintenance contract, and other operating costs of the facility are recorded io this department.


• Ensure adherence to contract terms and quality requirements to provide the public with a well-maintained course.



Total rounds played 115,927 110,514 108,684 110,314

# holes maintained 36 36 36 36

Area maintained:

Fairway (acres) 63 63 63 63

Rough (acres) 118 118 118 118

Aquatics (acres) 40 40 40 40

Putting surfaces (sq. ft.) 220,000 220,000 220,000 220,000

Tee surfaces (sq. ft.) 220,000 220,000 220,000 220,000

Sand Bunkers (sq. ft.) 183,500 183,500 183,500 183,500


418-221 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Contractual Services $917,713 $914,712 $928,540 $942,385 $13,845

Sunnlies Exnense 0 3,674 1,500 1,500 0

Deoreciation 257,708 194,077 260,000 260,000 0

Loss on Assets 46 0 50 50 0

Total Exnenditures $1.175,467 $1.112.463 $1,190,090 $1.203,935 $13,845

273

GOLF COURSE - OPERA TIO NS

Note: Golf Course Operations were contracted out to a private company in July 1996.

C 0 aoital utlav Detail Account Description

Other Machinerv & Eauioment Trimmer/Stick Edger Other Machinery & Eauioment FlvMower Other Machinerv & Eauioment Walking Greens Mower Other Machinerv & Eauioment Small Utilitv Vehicle Other Machinerv & Eouinment Deep Tine Aerifier Other Machinerv & Eauioment Small Rotary Lawo Mower Other Machinerv & Eauioment Bunker Rake Other Machinery & Eauinment Triplex Mower Other Machinerv & Eauioment 300 Gallon Sprayer Unit Other Machinerv & Eauioment Rough Gang Mower



Ouantitv Amount 4 $3,600 2 2,000 4 10,000 I 7,500 I 10,000 I 10,000 I 15,000 I 17,500 I 25,000 I 27,500

$128,100


274

GOLFCOURSE-FOODANDBEVERAGE



Indian River County operates a 36-hole public golf course through the establishment of an enterprise fund. This structuring provides that costs are paid from user charges rather than general governmental revenues. The golf complex includes a 7,000 square-foot clubhouse, golf cart building and maintenance building. The organization of the fund is divided into three areas: maintenance, food and beverage and clubhouse services. The food and beverage area provides a lunch counter and dining facilities within the clubhouse.


• Utilize facilities to promote golf events with luncheons at the conclusion. • To provide a quality, affordable food menu to patrons.


2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Department Total FT 3 3 3 2 (1)

E d't xuen 1 ures Fund/Department Budget Actual Budget Budget Change from

418-232 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year

Personal Services $128,361 $135,244 $153,168 $119,140 ($34,208)


Ooeratin2: Exoenses 2,091 0 4,780 4,780 0

Sunnlies Exoense 105,550 93,635 98,500 98,500 0

Depreciation 827 856 4,000 4,000 0

Total Exoenditures $251,540 $238,201 $276,356 $275,676 ($680)

275


GOLF COURSE - CLUBHOUSE


Indian River County operates a 36-hole public golf course through the establishment of an enterprise fund. This structuring provides that costs are paid from user charges rather than general governmental revenues. The golf complex includes a 7,000 square-foot clubhouse, golf cart building and maintenance building. The organization of the fund is divided into three areas: maintenance, food and beverage and clubhouse services. The clubhouse division includes the services of the golf pro and assistant golf pros, cart and driving range attendants and course starters/rangers. In addition, a pro shop is housed and run under this division.


• Hosted two professional golf events, The Golden Bear Tour and the United America Senior Tour. • Introduced a Summer Pass Program to increase customer loyalty duriug the off-peak months. • Installed new granite tee sign markers on every tee on both golf courses.


• Maintain the recognized position as the finest public golf course facility in Florida. • Promote competitive and charitable golf events throughout the year. • Provide a quality golf experience for all residents and visitors of Indian River County. • Maintain and increase pro shop merchandise sales. • Continue the success of the youth golf program. • Become a certified Audubon Cooperative Sanctuary.

Performance Measures Actual FY Actual Actual Projected

Performance Indicator 2000/2001 2001/2002 2002/2003 2003 /2004

# of ID cards issued 2,391 2,736 2,608 2,686

Total rounds played 115,927 110,514 108,684 110,314

Total rain days 27.0 27.5 20.0 20.0

Par:

The Dunes Course 72 72 72 72

The Lakes Course 72 72 72 72

Length from back tee:

The Dunes Course (yds) 6,837 6,837 6,837 6,837

The Lakes Course (yds) 6,152 6,152 6,152 6,152

276

GOLF COURSE - CLUBHOUSE

s ffi ta Ill!! Actual Actual

2000/2001 2001/2002



418-236 2000/2001 2001/2002




Sunnlies Exoense 234,349 241,057

Depreciation 14,629 3,031

Communications Expense 0 0

Debt Service 421,697 399,225

Contingencies 0 0

Cash Forward 0 0

Total Expenditures $1.458.818 $1,435,317

C . IO I D ·1 ap1ta ut av etai Account Descrintion

Other Buildings Fertilizer Barn Other Improvements Except Bldg. Perimeter FencinP-Other Imnrovements Excent BlM. Landscane/Railroad Ties

Other Imnrovements Exceot Bldg. Sand for Bunkers Office Furniture & Equipment Conier

Automotive Passenoer Van

Communications Eauinment 800 MHz Radio Communications Equipment Phone Svstem

Total Denartment Canital

Budget 2002/2003

12

Budget 2002/2003

$858,077 91,352

134,714 194,699 40,000

1,416 388,830

0 25,000

$1,734,088



9 (3)


$839,182 ($18,895)

100,152 8,800

144,064 9,350 185,350 (9,349)

40,000 0 1,416 0

388,830 0 0 0

25,000 0

$1,723,994 ($10,094)

Ouantity Amount I 25,000

I 15,000

I 15,000

1 25,000

1 5,000

I 18,585

4 3,200

1 15,000

$121,785


277

COUNTY BUILDING



It is the responsibility of the County Building division to enforce State Minimum Building Codes adopted by the County. The Building Code covers all types of construction and includes provisions relating to plumbing, electrical, mechanical, building, and other activities, as well as Florida Accessibility Code and Florida Energy Code provisions. Enforcement involves the issuance of construction, repair and demolition permits, plan reviews and site inspections.


• Issued 1,348 Certificates of Occupancy; 3,918 building permits; 6,667 miscellaneous permits; conducted 61,045 building inspections; and issued 1,141 Certificates of Competency (163 new, 978 renewals).

• Recorded 1,551 certified licensed contractors. • Issued 9 unlicensed contracting citations. • Handled more than 200 building related and substandard housing complaints. 150 inspection reports filed. • Condemned 12 structures. • Performed 2,108 searches of microfilm records for citizens. • Provided staff support for the Economic Development Public/Private Task Force; IRC Code Enforcement Board;

CVB Code Enforcement Board; Construction Industry meetings; Community Oriented Police Enforcement (COPE) program and State Housing Initiatives Partnership (SHIP) Program.

• Installed document imaging and information management system to convert Division documents from January 2002 forward into digital format in lieu of former microfilm document system.

• Upgraded entire division complement of computer equipment to provide faster response and consistent utilization of computer services.

• Enhanced public availability of permit information and inspection results through internet access to CD+ reporting.

• Hired and trained seven new certified staff members. • Continued educational program for inspectors, plans examiners and building administrators by selecting relevant

courses available to keep staff current on laws, the new Florida building code and construction practices while complying with state continuing education requirements for certification maintenance.

• Conducted workshops on the new Florida Building Code and swimming pools. • Contracted for outside inspection and plan review services to meet excess demand for applications and

inspections. • Upgraded telephone equipment to enhance control and response to incoming calls and facilitate inspector

communications.


• Promote consumer protection by preventing unlicensed activity through the enforcement of the citation ordinance. • Review available digital plan review software options to institute the digital application process. • Enhance field reporting through radio communication of detailed inspection results in a timely fashion directly

interfacing with CD+ software. • . Compile standard inspection checklists for consistency among Inspectors. • Compile a written codes interpretations policy manual to enhance consistency in application of the codes to

specific situations, which are not addressed directly by the codes. • Continue educational program for licensed/certified staff by selecting relevant courses. This will keep staff

updated on new Jaws, codes, and construction practices, while complying with the state continuing education requirements for maintenance of certification.

278

COUNTY BUILDING

2003/2004 Goals and Objectives (Cont'd)

• Review all permit applications within established time limits. • Conduct all inspections within established time limits.



Total building permits issued 3,724 3,519

Total# inspections conducted 40,434 42,509

Total expenses per building permit issued $337.39 $446.73

Unlicensed contracting violations processed 6 1

ORGANIZATION CHART

t::::::::::::::~=:::r~:::~:~~:::::::::::::::1

!_ Community Development Director J

Building Division

St ffi a Ill!!

Actual Actual Budget 2000/2001 2001/2002 2002/2003


279



3,918 4,114

61,045 64,097

$434.23 $510.35

9 18


29 6

COUNTY BUILDING

Revenues Actual Actual Budget

Revenue Tvoe 2000/2001 2001/2002 2002/2003 Building Permits $1,503,580 $1,695,016 $1,307,000 Other Licenses Fees and Permits 67,505 59,202 45,000

Governmental Revenues 10,861 9,643 8,000

Public Safety Revenues 2,915 3,522 0 Other Charges for Services 7,060 5,834 0 Violation of Local Ordinances 4,214 1,500 5,000

Interest 228,636 120,970 75,000

Other Miscellaneous Revenue 33,726 59,676 25,000

Non Ooerating Sources 0 0 236,321

Total Revenues $1,858.497 $1,955,363 $1,701.321

E d' xpen 1tures Fund/Department Actual Actual Budget

441-233 2000/2001 2001/2002 2002/2003

Personal Services $879,919 $1,053,095 $1,186,222


Ooeratim1: Exoenses 119,844 156,172 177,588 Sunnlies Exoense 38,269 46,802 118,459

Other Exoenses 0 0 1,000

Deoreciation 36,481 23,458 45,000

Communications Exoense 0 0 2,524

Fund Transfers 75,000 82,500 0

Total Exoenditures $1,256,449 $1,572,036 $1,701,321

C 't I O ti D t 'I ama u av e ai

Account Descrintion Office Furniture & Eauioment Desk, Panel, and Shelf Office Furniture & Eauioment Cooier Automotive ½ TonPickuo Automotive Extended Cab Comnact Pickuo EDP Eauioment Color Plotter EDP Equioment Comnuter Svstem EDP Eauioment Wireless Communication Station EDP Eauioment Laotoo Comouter

Total Denartment Caoital



50,000 5,000 8,000 0

0 0 0 0

5,000 0 75,000 0 30,000 5,000

215,099 (21,222)

$2,099.599 $398,278


205,319 34,791 186,134 8,546 72,505 (45,954)

1,000 0 45,000 0

2,524 0 0 0

$2,099,599 $398,278

Ouantitv Amount 4 $2,960 1 4,650 2 27,300

3 44,346 1 995 4 4,164 12 15,000 12 24,000

$123,415

Capital Outlay presented for mformat10nal purposes; excluded from actuals/budgets for GAAP reporting.

280

COUNTY UTILITIES ORGANIZATION CHART

I I

Wastewater Water Treatment Production

Revenues

Revenue Tvoe Phvsical Environment Revenues Interest Disoosition Of Fixed Assets Other Miscellaneous Revenue Non Ooerating Sources

Total Revenues

County Admininstrator

'

Utilities Director

Assistant Utilities Director -

General Biosolids &

Engineering

Actual Actual 2000/2001 2001/2002

$18,678,829 $19,458,655 3,181,889 2,161,051

22,328 11,845 61,067 198,403

0 0 $21,944,113 $21-829-954

I

Custoirer Service

Budget 2002/2003

$19,628,000 1,600,000

0 87,000

3,896,999 $25,211,999

Utility Department Revenues


I I

Wastewater Water Collection Distribution


$21,280,000 $1,652,000 1,830,000 230,000

0 0 115,000 28,000

3,721,960 (175,039)

$26,946,960 $1,734,961

1996 1997 1998 1999 2000 2001 2002 2003 2004

Fiscal Year

281

COUNTY UTILITIES

E xpen d"t 1 ures ,v b D t enar men t Actual

Dent Deoartment Name 2000/2001 218 Wastewater Treatment $4,775,812 219 Water Production 4,567,136

235 General & Engineering 1,346,974

257 Sludge Operations 982.761 265 Customer Service 1,130,078

268 Wastewater Collection 4,199,140

269 Water Distribution 5,399,060

Total Expenditures $22,400,961

C . IO ti b D ap1ta u ay >Y epartment Budget

Dept Department Name 2002/2003

218 Wastewater Treatment $384,444

219 Water Production 219,000

235 General & Engineering 4,500

257 Sludge Operations 89,750

265 Customer Service 47,512

268 Wastewater Collection 181,600

269 Water Distribution 265,331

Total Expenditures $1,192,137

Actual Budget 2001/2002 2002/2003 $5,197,318 $5,352,487

4,754,036 4.788,123 1,037,130 1,620,460 1,032,307 1,109,246 1,233,523 1,267,962 4,330,667 4,909,038 5,713,097 6,164,683

$23,298,078 $25.211.999


$99,800 ($284,644)

68,950 (150,050)

35,050 30,550

37,000 (52,750)

32,300 (15,212)

396,250 214,650

218,900 (46,431)

$888,250 ($303,887)

282



5,176,138 388,015 1,676,303 55,843

1,231,206 121,960 1,431,679 163,717 5,222,890 313,852

6,535,383 370,700

$26,946,960 $1,734,961

UTILITY SERVICES - WASTEWATER TREATMENT



Six (6) wastewater plants provide wastewater treatment and disposal service in the unincorporated portions of the County, all of which are owned and operated by the County. It is the goal of the Wastewater Treatment plant to treat wastewater in the safest possible manner to produce the highest quality reclaimed water at the most efficient operating cost.


• Applied for State and Federal awards for all Wastewater Treatment Facilities (WWTF). • Five operators became Industrial Pretreatment Program and Sampling Certified. • Began construction of larger diameter force main from North WWTF to Central WWTF. • Installed chlorine residual analyzer at the West Regional WWTF for flow proportional control of the sodium

hypochlorite feed system. This will provide long term reduced chemical costs. • Assisted consultant in performing odor control evaluation of the Central WWTF. • Installed algae control chlorine feed system to serve the West and Central WWTF clarifiers. • Installed internal recycle pump at the Central WWTF oxidation ditch to assist in odor control.


• Apply for State and Federal awards for all Wastewater Treatment Facilities. • Continue to improve reclaimed water system with SCAD A. • Install Sludge thickener (RDT) at the West Regional Wastewater Treatment Facility (WWTF) to reduce operating

cost at the West and Sludge Residual facilities (SRF). • Investigate replacing tank submersible mixers with floating type mixers to reduce costly repair costs. • Continue to train operators in process control to rednce after hours call-outs. • Complete increased force main from North County WWTF to Central WWTF. • Work with engineering on Bent Pine Integrated Water Resource Program of mixing RO plant reject water

(concentrate) with reclaim water for ultimate disposal. • Work with engineering for expansion of the Central WWTF. • Install higher capacity Sludge thickener (RDT) at the Central Regional WWTF to reduce operating cost at the

WWTF and Sludge Residual facilities. • Continue implementation of plant maintenance and refurbishment programs at all Wastewater Treatment

facilities. • Continue research, development, funding and implementation of a reuse water disposal method. • Continue regulatory compliance of all Wastewater Treatment Facilities. • Install sodium hypochlorite chemical feed pump system at the South Regional WWTF. • Development of reuse allocation and effluent distribution process. • Continue Odor Control enhancements of Wastewater Treatment Facilities. • Continue enhancement of site security • Enhancement of intra-divisional laboratory/analytical testing.

283

UTILITY SERVICES - WASTEWATER TREATMENT



Total Wastewater Treatment capacity (MGD) 7.0900 7.0800

Consumption (thousands of gallons) 1,187,861 1,302,019

Total Equivalent Residential Units (ERU's) 29,701 30,234

Number of customers 16,169 16,737

% increase in total customers 6.56% 3.51%

Cost per thousand gallons treated $4.02 $3.99


2000/2001 2001/2002 2002/2003


E d"t xoen 1 ures Fund/Department Actual Actual Budget

471-218 2000/2001 2001/2002 2002/2003 Personal Services $800,883 $882,062 $961,727

Contractual Services 202,547 260,118 261,244 Operating Expenses 123,005 106,831 150,871 Sunnlies Expense 131,473 141,069 159,760

Other ExPenses 1,055,285 1,408,248 1,500,000 Plant Operations 533,265 503,801 457,725

Debt Service 1,929,354 1,895,189 1,861,160

Total Expenditures $4,775,812 $5,197.318 $5,352,487

C 'tal O ti D t 'I api u ay e ai

Acconnt Description Machinery & Equipment Floating Tank Mixer Machinery & Equipment Hydro gritter

Automotive Full Size Van

EDP Equipment Computer System




12.07 12.07

2,457,090 2,645,986

39,404 41,242

26,720 27,849

1.91% 4.22%

$2.18 $2.14


15 0


$946,026 ($15,701) 280,902 19,658 167,097 16,226 166,800 7,040

1,800,000 300,000 486,225 28,500

1,826,311 (34,849)

$5,673,361 $320.874

Quantity Amonnt 4 $28,000

I 53,000

I 17,800

I 1,000

$99,800

Capital Outlay presented for informational purposes; excluded from actuals/budgets for GAAP reporting

284


UTILITY SERVICES - WATER PRODUCTION


The County provides water services to nearly half of the County's population. The remainder of the residents are being serviced by private wells as weJJ as the City of Vero Beach water systems. The County currently operates two major water plants - the South County Reverse Osmosis plant and the North County (Hobart) Reverse Osmosis (RO) plant. Their goal is to provide the best quality drinking water possible with the most efficient means.


• Oversaw weJJ rehabilitation of the wells at the South RO Plant. On going. • Completed Regulatory compliance of both plants all year Jong. • Oversaw the project of membrane replacement for the South County RO Plant. Project is ongoing. • Oversaw phase I, II, and III of the SCAD A system upgrades. Project is ongoing. • Assisted with the second celebration of National Drinking water week. • Oversaw the pilot testing of a sand removal unit for raw water at the South RO plant. • Implemented security protocols & practices for gates and cameras at both WTPs. • Assisted in the planning for a clear wen project at the South RO Plant. Construction is under way. • Relocated Brine Disposal pipeline to the County Bent Pine RIB site to serve the North RO Plant. • Finalized the Resolution Agreement with FDEP for Brine Disposal.


• Continue implementation of plant maintenance and refurbishment programs at water production sites. • Implementation of second phase of the Water Production pumping system upgrades and

benchmarking/preventative maintenance programs. • Institute further budgetary tracking system controls and production costing enhancements thru the replication of

similar systems developed by other utility divisions. • Continue research, development, funding and implementation of alternative brine disposal methods. • Continue regulatory compliance of both Reverse Osmosis Plants. • Development and implementation of water production process and system control enhancements. • Continue enhancements of plant security. • Enhancement of intra-divisional laboratory/analytical testing.



Total Water Treatment capacity (MGD) 12.0 12.0 12.0 12.0

Consumption (thousands of gallons) 2,446,655 2,457,090 2,526,400 2,602,200

Total Equivalent Residential Units (ERU's) 39,569 40,558 41,242 42,750

Number of customers 26,218 27,632 27,849 29,609

% increase in total customers 8.98% 5.39% 4.22% 6.32%

Cost per thousand gallons treated $1.87 $1.93 $1.90 $1.99

285

UTILITY SERVICES - WATER PRODUCTION

St ffi a Ill!!:

Actual Actual Budget 2000/2001 2001/2002 2002/2003

Deoartment Total FT 15 15 15

E d't xpen 1 ures Fund/Department Actual Actual Budget

471-219 2000/2001 2001/2002 2002/2003 Personal Services $826,547 $915,229 $929,985 Contractual Services 156,966 171,140 167,586 OoeratinQ Exoenses 106,492 119,575 156,894 Sunnlies Exoense 229,335 233,323 269,765 Other Expenses 589,605 681,769 720,000 Plant Ooerations 560,248 572,119 521,200 Debt Service 2,097,943 2,060,881 2,022,693

Total Exoenditures $4,567,136 $4,754.036 $4,788,123

C 'ta! 0 ti D t 'I ap1 u ay e ai

Account Description Machinery & Equipment Auto Silt Density Monitor

Machinery & Equipment Digital Modem Machinery & Equipment Immersion Heater Machinery & Equipment Surge Protection-N County RIO

Office Furniture & Equipment Copier




16 1


230,319 62,733 160,435 3,541 307,982 38,217 900,000 180,000 555,200 34,000

1,986,166 (36,527)

$5,176,138 $388,015


1 4,800

2 30,400

1 24,300

1 4,050

$68,950


286

UTILITY SERVICES - GENERAL & ENGINEERING



The County provides water and wastewater service to a major portion of the County's population. The remainder of the residents are serviced by private wells and septic tanks, the City of Vero Beach or the City of Fellsmere water and wastewater systems. The General & Engineering department provides employee support for the operations of the Water Production, Water Distribution, Wastewater Treatment, Wastewater Collection, Biosolids, and Customer Service divisions.

General & Engineering is comprised of administration, engineering, and inspection staff. This department also reviews water and sewer infrastructure associated with private development projects, as well as designing and managing water and sewer capital and assessment projects. Administration is responsible for all budgetary and financial policy and procedures, as well as the payroll function.


• Completed Sebastian Phase 3B and Phase 3C area water expansion projects. Completed design and permitting and began construction of the final Sebastian area (Phases 3D & 3E) water expansion project.

• Completed water assessment project for Forest Lakes Subdivision. • Completed construction of the North County Reuse Main and Force Main along 58th Ave. to CR-510 and along

CR 510 to CR 512. • Completed a plant security system upgrade for the South County R.O. Water Treatment Facility. • Developed a water and sewer valve maintenance program utilizing Microsoft Access as a tracking system. • Provided utility locators and T.V. crews with GIS software containing water and sewer utility locations. • Completed plan review and inspection of over 170 private projects.


• Complete the Master Plan Study for countywide water/sewer reclaim systems. • Start a water assessment project for the Vero Lake Estates region. • Complete the conversion of the Bent Pine RIB sites to an Integrated Water Resource Program. • Complete water assessment projects for Bobbi J. Subdivision (36th Court S. W.), Florida Ridge, Ercildoune

Heights, Whippoorwill Lakes and Westside Subdivisions. • Start the conversion of the GIS database maps to state plane coordinates. • Train operations staff on uses of the Water-Cad hydraulic mode. • Development of a cross connection control program. • Complete update of the Utility Construction Standards.

287

UTILITY SERVICES - GENERAL & ENGINEERING

St ffi a Ill!! Actual Actual Budget

2000/2001 2001/2002 2002/2003 Deuartment Total FT 18 17 17

E d·t xpen 1 ures Fund/Department Actual Actual Budget

471-235 2000/2001 2001/2002 2002/2003 Personal Services $825,235 $529,181 $1,187,195 Contractual Services 129,382 147,303 136,059 Ooeratine Exoenses 117,991 146,408 170,500 Sunnlies Exoense 35,932 50,147 70,706 Other Expenses 38',132 18,842 56,000 Plant Ooerations 302 249 0 Fund Transfers 200,000 145,000 0 Contingencies 0 0 0 Total Expenditures $1,346,974 $1,037,130 $1,620.460

C . IO I D ·1 ap1ta utay etai Account Description

Automotive ½ Ton Pickup EDP Equipment Projector EDP Equipment GPS-Mobile Data Collector EDP Equipment Plotter




17 0


156,098 20,039 176,840 6,340 38,230 (32,476) 48,575 (7,425)

300 300 0 0 0 0

$1,676,303 $55.843

Quantity Amount I $13,650 I 1,800 I 7,300

I 12,300

$35,050


288

UTILITY SERVICES-BIOSOLIDS OPERATIONS



The County provides water and wastewater service to a major portion of the County's population. The remainderof the residents are serviced by private wells and septic tanks or the City of Vero Beach water and wastewater systems. The regional Biosolids Facility was opened in FY 1992/93 to meet the County's immediate and future needs for the treatment and disposal of biosolids (the solid or semi-solid residual byproduct of the wastewater treatment plant process), septage (the liquids and solids removed from domestic septic tanks and portable toilet facilities), and grease (taken from commercial grease traps found at food processing facilities and restaurants).


• New odor control ductwork installed over belt presses and conveyor belt. • Engineering group (PBS&J) performed on-site odor study. • Installed temporary recycle pumps to aid in Odor reduction. • Balanced the ventilation system to improve the current odor control system. • Converted the existing degasifiers to a two-stage scrubber system. • Converted gaseous disinfectant to liquid chlorine bulk system.


• Complete the installation of bulk chlorine for disinfection, which will improve efficiency and aid in odor control. • Continue implementation of training program. • Continue odor control enhancements. • Implement new scale house computer system, which will improve billing function and accountability. • Reduce the number of out-of-County haulers.

St ffi a m2 Actual Actual Budget Budget Change from

2000/2001 2001/2002 2002/2003 2003/2004 Prior Year


289

UTILITY SERVICES-BIOSOLIDS OPERATIONS

E d" xpen 1tures Fund/Department Actual Actual Budget

471-257 2000/2001 2001/2002 2002/2003 Personal Services $97,723 $154,434 $178,882 Contractual Services 14,894 20,874 23,116 Ooerating Exoenses 217,778 228,219 2ll,068 Sunnlies Expense 65,691 55,005 79,220 Other Expenses 238,224 238,224 270,000 Plant Ooerations 50,187 43,077 60,180 Debt Service 298,264 292,474 286,780

Total Expenditures $982.761 $1,032.307 $1,109,246

C "ta! 0 ti D 'I ap1 u ay etm Account Descriotion

Machinery & Equipment Convault Fuel Tank EDP Equipment Computer System




$194,969 $16,087 27,021 3,905

253,498 42,430 ll2,260 33,040 270,000 0

93,180 33,000 280,278 (6,502)

$1,231,206 $121,960

Quantitv Amount 1 $35,000 2 2,000

$37,000


290


UTILITY SERVICES - CUSTOMER SERVICE


Indian River County maintains the philosophy that along with the provision of water and wastewater treatment, assisting the customer is essential. The Customer Service division accepts, processes, records, and deposits payments for utility service as well as financed capacity charges and assessments. This division also handles customer problems, cutoffs, reconnects, and new service applications. This division was created during FY 1998/99 to provide a separate cost center and better accountability for customer service. Prior to the reorganization, this division was included in the General & Engineering division.


• hnplemented new hours of 8:00 a.m. to 5:30 p.m. for customer convenience in the Vero Beach facility. • Cross-trained customer service representatives in all phases of Utilities Customer Service. • Continued professional training programs for all Customer Service personnel. • Aggressively sought delinquent financed assessments and capacity charges to improve collections.


• hnplement a customer call out system that will call and leave reminders to those customers that are delinquent and due for disconnect.

• Investigate the possibility of credit card payments and online payment alternatives for customers. • Continue professional training program for Customer Service personnel. • Finalize Rate Model update and include all capital construction liabilities in revenue sufficiency projections. • MUNIS Utility Billing System to be implemented for both software and hardware. • Re-sequence and remap meter reading routes for better efficiency.



Phone Calls 34,124 35,655 33,624 37,536

Walk in customers transactions 67,014 68,642 68,945 76,715

Number of Water Customers 26,218 27,632 28,716 28,839

Number of Sewer Customers 16,169 16,737 17,293 17,785

~eter readings per year 321,696 343,332 350,711 353,666

Delinquent Accounts 450 450 495 540

Income from Collections $180,000 $180,000 $220,000 $240,000

291

UTILITY SERVICES - CUSTOMER SERVICE

s ffi ta m2 Actual Actual

2000/2001 2001/2002


Expenditures Fund/Department Actual Actual

471-265 2000/2001 2001/2002 Personal Services $651,306 $738,703 Contractual Services 111,341 130,637 Operating Expenses 275,167 289,473 Sunnlies Exnense 38,359 35,825 Other Exoenses 53,868 38,700 Plant Operations 37 185

Total Expenditures $1,130,078 $1.233.523

C "tal O ti D t 'I am u av e ai

Account Description Office Furniture & Equipment Computer System

Automotive Compact Pickup


Budget 2002/2003

22

Budget 2002/2003

$794,848 108,337 265,861

35,316 63,500

100 $1,267,962



23 1


$900,674 $105,826 133,780 25,443 297,120 31,259

36,505 1,189 63,500 0

100 0

$1,431,679 $163,717


2 29,300

$32,300

Capital Outlay presented for informational purposes; excluded from actuals/budgets for GAAP reportmg

292

UTILITY SERVICES - WASTEWATER COLLECTION



The wastewater collection system involves an elaborate array of lift stations, force mains, and gravity sewer lines, which collect wastewater and transport it to the treatment plants. In coordination with the computerized monitoring systems of the infrastructure and plant, this division has service crews on duty and on call to promptly respond to any interruption in the system. This division was created during FY 1998/99 to provide a separate cost center and better accountability for wastewater collection. Prior to FY 1998/99, this division was included in the Wastewater Treatment division.


• Continned in-house training program. • Completed Tera System change-out with Data Flows RTUs. • Completed specs for Rockridge control panels and bid awarded.


• Continue training and education programs for List Station Mechanics\Gravity Sewer crews. • Replace Rockridge Lift Station panels. • Replace Power Distribution panels to improve safety reliably. • Inspect five (5) private lift stations per month. • Upgrade the existing telemetry system.



Feet of gravity wastewater lines inspected each month 2,000 2,000 2,000 2,000

Number of lift stations inspected monthly 225 225 225 235

Number of valves and air releases inspected 8 8 10 10

Responses to emergency calls 128 145 152 382

St ffi a Ill!! Actual Actual Budget Budget Change from

2000/2001 2001/2002 2002/2003 2003/2004 Prior Year


293

UTILITY SERVICES - WASTEWATER COLLECTION

E xpenditures Fund/Department Actual Actual Budget

471-268 2000/2001 2001/2002 2002/2003 Personal Services $634,294 $684,259 $801,788 Contractual Services 71,528 78,852 78,369 Operating Expenses 125,432 131,417 152,070 Sunnlies Exoense 69,685 68,167 93,155

Other Exoenses 3,045,185 3,098,851 3,507,500 Plant Operations 253,316 269,121 276,156

Total Expenditures $4,199,140 $4,330,667 $4,909,038

C "ta! 0 ti D t 'I api u av e ai

Account Descrintion Machinerv & Eauioment Metal Locator Machinery & Eauioment Walk Behind Vacuum Machinery & Equipment Construction Comnactor Machinerv & Eouioment Flow Meter Machinery & Eouioment InYentorv Control Proeram Machinery & Equipment Truck Crane Machinerv & Eauioment Electrical Distribution Panel Machinery & Eouioment Lift Station Liner & Riser Machinery & Equipment 6" Lift Station Pumn Automotive Full Size Van Automotive I TonPickuo Communications Equipment Hand Held Radio

Total Deoartment Caoital



$840,294 $38,506 91,860 13,491

167,150 15,080 90,290 (2,865)

3,750,000 242,500 283,296 7,140

$5,222.890 $313,852

Quantitv Amount 2 $1,600 I 2,000 I 2,300 9 54,000 I 6,000 2 24,000 4 64,000 6 150,000 I 30,000 I 17,800 I 41,550 I 3,000

$396,250


294

UTILITY SERVICES - WATER DISTRIBUTION



The water distribution system encompasses approximately 700 miles of water distribution lines. Using modem computer technology, this division is responsible for monitoring distribution and responding to equipment breakage. New construction, meter sets, and new service lines also fall under the division. This division was created during FY 1998199 to provide a separate cost center and better accountability for water distribution. Prior to 1998199, this division was included in the Water Production division.


• Implemented in-house and off-site training programs so that Utility Service Workers could obtain water distribution licenses at higher levels.

• Began design process for new field operations facility. • Continued enhancement of improvement of line locating procedures, including digital photo technology for

archiving pictures. • Continued to improve our valve maintenance program. • Completed map locate system.


• Continue the implementation of in-house and off-site training programs. • Monitor "Locator" call-outs. Institute Tracking and acknowledgement system for "positive" response. • Continue to refine design process for new field operations facility. • Continue enhancements of plant security. • Investigate the use of electronic hardware (laptop wl GIS mapping) for locating buried infrastructures.


Performance Indicator Actual FY Actual FY Actual FY Projected 200012001 200112002 200212003 200312004

Number of meters set 2,100 2,100 2,388 2,500

Number of meters replaced 384 400 1,020 600

Total water system customers 26,218 26,720 27,849 29,609

Percentage of meters replaced each year 1.46% 1.46% 11.5% 5%

Total work orders issued NIA NIA 6,674 6,987

Total locates NIA NIA 14,782 15,985

Total hydrant inspections NIA NIA 2,011 2,100

Total valves maintained NIA NIA 254 1,524

Inventory Program: Quarterly Test/Reporting NIA NIA Passed Passed

295

UTILITY SERVICES - WATER DISTRIBUTION

St ffl a !Ill!

Actual Actual 2000/2001 2001/2002



471-269 2000/2001 2001/2002 Personal Services $1,174,567 $1,301,374


Operating Exoenses 165,083 138,965

Sunnlies Exoense 219,502 161,336 Other Expenses 3,694,372 3,939,912

Plant Ooerations 22,115 24,464

Total Expenditures $5,399.060 $5,713,097

C "tal O ti D t "I aPI u av e ai

Account Descrintion Machinerv & Eauioment Metal Locator Machinerv & Eauioment Ring Saw

Machinerv & Equipment Lift Gate Machinery & Eauioment Mobile Radio

Automotive 1 Ton 2WD Diesel Automotive 12 YD Dumn Truck

Total Deoartment Capital

Budget 2002/2003

34

Budget 2002/2003 $1,465,054

144,005 191,285 132,483

4,207,500 24,356

$6,164,683



34 0


187,261 43,256 209,403 18,118 151,178 18,695

4,257,500 50,000 25,407 1,051

$6,535,383 $370,700

Ouantitv Amount 4 $3,200

I 2,500

5 12,500 1 4,100

4 121,600

I 75,000

$218,900


296

UTILITY IMPACT FEES FUND472

Revenues

Revenue Tvne Phvsical Environment Revenues Interest Non Ooeratin~ Sources

Total Revenues


472-235 Cash Forward

Total Expenditures

Actual 2000/2001

$272,581 1,151,534

0

$1.424.115

Actual 2000/2001

$0

$0

Actual Budget 2001/2002 2002/2003

$369,621 $3,050,000 821,980 150,000

0 (160,000)

$1,191,601 $3,040,000

Actual Budget 2001/2002 2002/2003

$0 $3,040,000

$0 $3,040.000

297



$3,050,000 $0 150,000 0

(160,000) 0

$3,040,000 $0

Budget Change from 2003/2004 Prior Year $3,040,000 $0

$3,040,000 $0

FLEET MANAGEMENT


2003/2004 Budget Internal Service Funds Detail

The responsibility of Fleet Management is to maintain and repair county-owned vehicles and equipment as a costeffective method of saving maintenance and repair dollars and to prolong the useful life of County equipment. This area is established as an futemal Service Fund to provide service to user departments and agencies of the County rather than the general public.


• Updated network computers to provide faster service. • Purchased diagnostic equipment to assist in more cost effective and timely repairs.


• Continue to provide cost effective maintenance and repairs of vehicles and equipment. • Acquire training materials and methods to further enhance our mechanics' knowledge and abilities to provide

better and more accurate repairs.



Number of vehicles maintained 675 662 683 690

Number of repairs 3,800 3,692 3,293 3,200

Cost of maintenance per vehicle $2,210 $2,303 $2,183 $2,419


Fleet Management 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year Interest $31,211 $16,315 $0 $0 $0 Disposition of Fixed Assets 0 0 0 0 0 Other Miscellaneous Revenue 93,391 99,145 0 0 0 Fund Transfers 75,000 60,000 0 0 0 Cash Forward 1,357,253 1,307,345 1,491,068 1,668,791 177,723 Total Revenues $1,556,855 $1,418,126 $1,491,068 $1,668,791 $177,723

298


FLEET MANAGEMENT ORGANIZATION CHART

St ffi a Ill!!

Deoartment Total

E a·t xpen 1 ures Fund/Department

501-242 Personal Services Contractual Services Operating Expenses Sunnlies Expense Other Exoenses Communications Expense Contingencies

Total Exnenditures

FT

•·········· ....................... . l County l ! Admininstrator j

[:~~~~: Fleet Manageirent

Actual Actual 2000/2001 2001/2002

11 11

Actual Actual 2000/2001 2001/2002

$435,639 $490,467 118,477 162,667 21,037 19,906

868,579 800,998 47,918 50,779

0 0 0 0

$1,491,650 $1,524,817

299


11 11 0


$538,616 $562,397 $23,781 153,507 168,724 15,217 26,550 29,724 3,174

721,729 857,280 135,551 50,000 50,000 0

666 666 0 0 0 0

$1.491,068 $1,668.791 $177,723

RISK MANAGEMENT



Risk Management's function is to manage and control the County's modified self-insured property, casualty and workers compensation programs. The Risk Manager, with the assistance of the Workers' Compensation Coordinator and Safety Coordinator, develops and manages a comprehensive safety and loss control program for employees of the Board of County Commissioners and five constitutional officers.


• Enhanced the workers compensation managed care network with the inclusion of additional physicians. • Continued to reduce litigation costs through intensive claims management oversight.


• Aggressively work with third party claims administrator and defense counsel to realize cost-savings anticipated with recent major legislative changes in workers compensation statute.

• Revise risk management section of administrative policy manual with particular attention to updating contractual insurance requirements.



Total worker's compensation claims 172 182 135 135

Total lost time claims 13 20 10 10

Average cost paid to date $2,262 $1,290 $2,055 $2,500

Average payments to injured employees $484 $333 $338 $500

Average payments for medical care per injured employee $1,627 $937 $1,664 $1,800

300

RISK MANAGEMENT ORGANIZATION CHART

I :=~e'.~::I Assistant !

_ County Administrator_ 1

Risk Management


2000/2001 2001/2002



Revenue Type 2000/2001 2001/2002

Interest $295,681 $124,109 Disposition of Fixed Assets 40 0 Other Miscellaneous Revenue 35,379 129,851 Non Operating Sources 0 0 Cash Forward 2,218,064 2,770,152

Total Revenues $2,549,164 $3,024,112

E d"t xpen 1 ures Risk Management Actual Actual

Fund502 2000/2001 2001/2002 502-246 Risk Management

Personal Services $1,540,636 $1,440,809 Contractual Services 609,255 386,703 Operating Expenses 888,795 1,451,168 Sunnlies Exoense 6,324 5,873 Other Expenses 631 280 Communications Expense 0 188 Contineencies 0 0

502-600 Sheriff Personal Services 188,095 387,044 Ooeratine: Exoenses 0 0

Total Exoenditnres $3,236,736 $3,672,065

301



3 3 0


$100,000 75,000 ($25,000)

0 0 0 0 0 0

(136,798) (166,575) (29,777) 2,635,968 3,256,508 620,540

$2,599,170 $3,164,933 $565,763


$686,065 $750,625 $64,560 179,892 183,650 3,758

1,511,133 1,987,530 476,397 8,414 9,424 1,010 3,312 3,350 38

354 354 0 0 0 0

210,000 225,000 15,000 0 5,000 5,000

$2,599.170 $3,164,933 $565.763

HEALTH INSURANCE



The Health Insurance Fund accounts for the expenditures incurred for the County's employee health insurance program claims. Revenues are generated by charges to the various funds and departments based on past claims experience and actuarial estimates. This year, the County contribution per employee is increasing by $60 a month for the single plan and $120 a month for the dependent plan. Staff made this adjustment to better reflect the past claims history of Indian River Connty.


Revenue Tvne 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year Governmental Revenues $0 $0 $0 $0 $0 Interest 138,777 74,820 0 0 0 Fund Transfers 985,000 600,000 0 0 0 Cash Forward 5,450,851 6,692,542 8,545,194 10,254,233 1,709,039

Total Revenues $6.574.628 $7,365,362 $8,545.194 $10,254,233 $1,709,039

E d' xpen 1tures Employee Health Insurance Actual Actual Budget Budget Change from

Fund504 2000/2001 2001/2002 2002/2003 2003/2004 Prior Year Contractual Services $0 $0 $0 $0 $0 Ooeratin~ Expenses 5,906,528 7,239,541 8,545,194 10,254,233 1,709,039

Total Exoenditures $5,906,528 $7.239.541 $8,545.194 $10,254,233 $1,709,039

302

2003/2004 Budget

CAPITAL IMPROVEMENTS PROGRAM

2003/2004 Budget Capital Improvements Program

Chapter 163 Florida Statutes and Florida Administrative Code Rule 9J-5 requires each local government to have a Comprehensive Land Use Plan. An important part of Florida's Comprehensive Plan requirement is the Capital Improvement element or program. The purpose of the Capital Improvements Program (CIP) is to evaluate the need for public facilities in support of the Future Land Use Element, to estimate the costs of improvements for which local government has fiscal responsibility, to analyze the fiscal capacity of the local government to finance and construct improvements, and to adopt financial policies to guide the funding and construction of improvements. The CIP is updated annually and encompasses a period of seven years (the current plan covers FY 2003/04-2009/10).

I. The Capital Improvement Program will consist of five major components. These components are inventory, analysis, concurrency management, objectives, and policies and implementation sections.

2. Indian River County will have a Capital Improvements Program which manages the provision of services and facilities as identified in each element of the Comprehensive Plan in a fiscally prudent manner, and ensures that the levels of service set in each element are maintained, facilities and infrastructure improvements are provided concurrent with development, existing infrastructure is maintained, and balanced growth is attained.

3. The County shall maintain a seven-year capital improvement program, which is evaluated and updated annually. The County shall undertake no capital improvement unless that improvement is included within this element's adopted seven-year capital improvements program. The Capital Improvements Program will be reviewed annually. If any transportation facility identified in the Schedule of Capital Improvements is delayed in construction and this delay will cause the level of service to deteriorate below the adopted minimum level of service standard for the roadway, a Comprehensive Plan Amendment will be required to adjust the Schedule of Capital Improvements.

4. The County shall evaluate and prioritize its capital improvement projects based on the following criteria. Those criteria are ranked in order of importance.

• Preservation of the health and safety of the public by eliminating public hazards

• Compliance with all mandates and prior commitments

• Elimination of existing deficiencies

• Maintenance of adopted level of service standards

• Provision of infrastructure concurrent with the impact of new development

• Protection of prior infrastructure investments

• Consistency with the County plan and plans of other agencies

• Accommodation of new development and redevelopment facility demands

• Consistency with plans of state agencies and water management districts that provide public facilities within the local government's jurisdiction

• Promotion of compact development by discouraging growth outside of urban service areas

303


• Demonstration of linkages between projected growth and facility location

• Utilization of the economies of scale and timing of other improvements

• Reduction of operating costs

• Adjustment for unseen opportunities, situations, and disasters

5. The County shall include all capital expenditures identified in elements of the Comprehensive Plan exceeding $25,000 in its seven-year schedule of improvements.

6. In order to ensure the most accurate product, a system of checks and balances between the Planning Department, the Budget Office and the County Administrator has been put into place. To start, the Planning Department requires each department to submit information related to the Capital Improvement Program on or about September I of each year. Both Planning and Budget review the material and perform analyses of the effect the projected capital will have upon operating expenditures over a period of years. (The Budget Office also examines the revenue side of the budget to see what sources of funds will be available to support the capital improvements). Under the direction of the County Administrator, the Planning Department continues to analyze, update and change the data as necessary, finally incorporating it as the capital improvement element of the Comprehensive Land Use Plan. When fully complete, the Plan is then submitted to the Planning and Zoning Board. After their review, in which it may be revised yet again, the Plan is presented to the Board of County Commissioners for final approval.

CAPITAL IMPROVEMENTS PROGRAM MAJOR ELEMENTS AND PROJECTS

Indian River County's Capital Improvements Program consists of several projects in most major departments. Presented here are the main programs, which require funding in the next five years. For each department, a general description of the programs is shown, along with their effect on the operating budget and revenue sources available to fund them. Several major projects are discussed separately. While not all of the projects have been approved, they are presented to show the overall needs for capital improvements to the County's infrastructure.

Transportation Infrastructure - The Public Works Department is responsible for expanding, improving, and maintaining the County's road system. This includes road widening projects, secondary roads construction, bridge improvements, right of way acquisition, and intersection improvements. Public Works projects totaling $105,367,406 are scheduled in the next five years (see table on following pages). Several revenue sources are utilized to fund the various transportation infrastructure needs ofindian River County. Some of these sources are Road Impact Fees, One-Cent Sales Tax, gas taxes, and fund transfers of Ad Valorem Tax from the General Fund and MSTU.

These road capital projects affect the operating costs primarily in the Traffic Engineering department due to the installation of additional traffic signals. In the 2003/2004 fiscal year, the operating budget increased by about $30,000 due to the additional signalization. It is expected that traffic signal maintenance operating costs will increase about $60,000 over the next five (5) years due to population growth and more traffic lights at intersections. As more of the County's roads are paved, maintenance costs such as grading will decrease, offsetting the rising signal costs.

Some Transportation projects included in the CIP are shown below, along with the year of funding, capital costs, and operating costs:

• 4th Street Bridge at 35th Ave. Canal: This bridge is scheduled for replacement in 2003/2004 as its condition has worsened over the years. Capital costs will be about $570,000, while operating costs will remain about the same.

304

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• Oslo Rd. & 43'• Ave. Intersection: This intersection is currently at capacity and widening is needed to support future growth. $2,714,739 is budgeted in 2003/2004 for capital expenditures with funding coming from traffic impact fees and gasoline tax.

• 41 ' t St.-47th Ave. to U.S.1: This road is currently at capacity, and current and projected traffic justifies the need for improvements. The 2003/2004 budget for this project is $1,900,000 which will come from impact fees and the Gifford Road Improvements fund.

• Arterial Street Lighting Projects: $18,000 is planned in 2003/2004 for the addition of streetlights on major County roads that do not currently have adequate lighting. Improvements will be funded with One-Cent Sales Tax, and operating costs will increase by about $18,000 in 2003/2004.

• Kings Highway Improvements: With the addition of the Indian River Mall and other commercial development along State Road 60, traffic has increased sharply on Kings Highway. Phase I of this project, which included 4-lane widening from 16th Street to 26th Street, is now complete. Design of Phase ll has been completed and construction is now 95% complete. This Phase will extend widening and otl1er improvements from Oslo Road to 16th Street, and will be funded with a mixture of Traffic Impact Fees, Sales Tax and Gas Tax totaling about $13 million.

• C.R. 512 Widening - Roseland Road to 1-95: The northern portion of the County has seen substantial growth in recent years, and this has placed a strain on the area's roads. Widening of C.R. 512 will increase capacity. Traffic Impact Fees will cover 2003/2004 capital costs of$1,900,000.

Storm Water Improvements-Public Works is responsible for improving and maintaining an effective storm water management program within Indian River County. Several storm water management projects are planned at a cost of around $16,700,000 over the next five years. These projects will focus on the Vero Lake Estates subdivision, Gifford area, and Roseland area. Currently, these areas experience considerable drainage problems. The County will make extensive use of state grant funds for storm water improvements. In 2001/2002, a storm water Municipal Service Benefit Unit (M.S.B.U.) was added to provide non-ad valorem assessments to fmance storm water projects in the Gifford area. The M.S.B.U. will provide matching funds and will assist in obtaining grants from the State and the St. John's River Water Management District.

Emergency Services District - Fire services, advanced life support (ALS), basic life support, and emergency management constitute the areas of responsibility for the Emergency Services District (ESD). Fire trucks and ambulances must be replaced periodically to maintain reliable response to emergency situations. Ad Valorem Tax provides for the replacement of these vehicles, although One-Cent Sales Tax revenue can be used on an emergency basis or when additional units are placed online.

Some major projects in the CIP for Emergency Services are listed below, along with capital costs, the year of funding, and operating impact of each:

• Fire/EMS Station 5: Construction of a new fire station is planned for the 2003/2004 fiscal year at a cost of $1,149,500 from One Cent Sales Tax. This station will replace the current Station 5, and will be located to provide better service to area residents. Since this is not an additional station, no major impact on operating expenses will occur.

• Fire/EMS Station 9 Renovations: Renovations are planned this year for Station 9 that serves the north part of Indian River County. This is an old fire station, but with the recent residential and commercial growth in the county there is a great need for emergency services to this area. One Cent Sales Tax funds of $539,819 have been allocated for 2003/2004 to complete the renovations. Since this is only a renovation and no additional staffing will be required, no major impact on operating expenses will occur.

• Fire/EMS Station 12: Construction ofan additional station is planned for fiscal year 2005/06. This additional station is needed to serve the expanding population of the county. One Cent Sales Tax will provide $2.2 million for land acquisition and construction costs. Staffing and operating expenses for this additional station will be about $1.3 million per year. Operating costs will be funded by Emergency Services District Ad Valorem taxes.

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Recreation Department - The Recreation Department promotes and operates recreational programs for the residents of Indian River County.

• South County Park Phase III: The fiscal year 2003/2004 budget includes One Cent Sales Tax money for the expansion of our South County Park. Capital costs of $1,700,000 are to be spent on improvements, which are currently being evaluated but may include any of the following: multi-purpose fields, basketball courts, a pool, or a gymnasium. This expansion is necessary to provide recreation facilities and programs to the growing population in Indian River County. With the additions, new positions will need to be added as well as increased operating costs related to the maintenance of the facilities. These increases in operating costs are estimated to be about $220,000 per year and will be funded mainly by Ad Valorem tax proceeds and user fees.

Buildings and Grounds - Responsibility of maintaining the County's buildings and other facilities rests with the Buildings and Grounds department. Buildings and Grounds must also plan for the future building space needs of the organization.

• County Administration Building: The current County Administration Building was built in 1966 as a hospital. Due to the building's age, maintenance costs have increased substantially in recent years. During FY 2001/02, a citizen-based Space Needs Committee recommended to the Board of Commissioners thatthe County shonld proceed with the design and construction of a new administration building on County-owned land just north of the current building. Funding for this facility has been budgeted over the next three years, with a total projected cost of about $27 million. Most of the funds for the capital costs will come from sales tax. Cash Forward and other revenues will supplement the sales tax, and long term debt can be used, if necessary. Operating costs will increase slightly, due to the larger size of the new facility.

Utilities Water & Sewer System - The Utilities Department provides water and sewer service to the residents of Indian River County. Total customers on the water and sewer system have increased by about 3 % per annum over the past several years.

In the next five years several new water distribution and wastewater collection lines will be added to serve new customers. The major project will be the Sebastian water distribution line installation at a projected cost of $18 million. This will be paid from utility impact fees and assessments. Once complete, the Sebastian water expansions will make service available to about 10,500 new parcels. User fees from the new customers will fund operating expenses of the additional facilities.

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CAPITAL IMPROVEMENTS PROGRAM PROJECTED EXPENDITURES

Department/ FY FY FY FY FY Proo,-am 2003/2004 2004/2005 2005/2006 2006/2007 2007/2008 Total

Buildings & Grounds $18,181,785 $4,500,000 $1,500,000 $0 $3,340,000 $27,521,785 Beach Restoration Program $8,250,000 $17,250,000 $1,350,000 $4,194,000 $1,050,000 $32,094,000 Emergency Services District $2,002,252 $500,000 $2,292,738 $1,600,000 $0 $6,394,990 Land Acquisition Advisory Comm. $1,591,150 $442,407 $442,407 $0 $0 $2,475,964 Recreation Department/parks $1,897,444 $600,000 $0 $2,900,000 $1,050,000 $6,447,444 Storm Water Imnrovements $6,000,000 $5,050,000 $2,050,000 $1,550,000 $2,050,000 $16,700,000 Solid Waste Disposal District $1,947,496 $1,449,000 $835,000 $867,000 $817,000 $5,915,496 Transportation Infrastmcture $55,620,406 $21,647,000 $8,150,000 $10,240,000 $9,710,000 $105,367,406 Water & Sewer System $18,953,000 $13,001,000 $9,100,000 $6,550,000 $7,570,000 $55,174,000 Reserve for Contingencies $387,333 $250,000 $250,000 $300,000 $450,000 $1,637,333

Total CIP Exnenditures $114,830,866 $64,689,407 $25,970,145 $28,201,000 $26,037,000 $259,728,418

Note: The FY 2003/2004 expenditures shown here have been mcorporated mto the current year's operatmg budget.

Solid Waste Disposal District -The S.W.D.D. operates the County landfill. Segment II of the landfill will reach capacity within the next five (5) years. Indian River County has been accruing the cash on an annual basis to cover the $8,000,000 closure costs. The new cell is estimated to cost between $10 million and $12 million. This may require a bond issue for which the County would pledge S.W.D.D. revenues to repay. Operating costs for the new cell should remain about the same as for the current segment. State andFederalregulations require that the S.W.D.D. provide funding for the long-term maintenance costs of each segment of the landfill as capacity is used.

Land Acquisition Advisory Committee - In 1995, residents of the County approved a bond issue ofup to $26 million for the purpose of acquiring environmentally sensitive lands. For administrative purposes, the amount was divided into two issues, the first issue totaled $15 million and the second was for $11 million. Nearly all of the original issue has been expended. During 2001/2002 fiscal year, the Board of Commissioners approved the issuance of the remaining $11 million. The LAAC is in the process of purchasing several other parcels and will continue the program until all funds are utilized. An important item for consideration is future operating costs. For many of the cost-sharing grants, the lands must be converted into passive recreation areas. This leads to higher maintenance costs, and staff projects that these expenses should run about $75,000 per year. A Conservation Lands Manager was added during FY 1999/2000 for maintenance of these lands. Most funding for these expenses will come from ad valorem taxes and user fees.

Beach Preservation Program- Some areas oflndian River County's beaches have experienced considerable erosion over the last several years. In 1998/99, the BCC approved a Beach Preservation Plan to combat continued erosion. The plan proposes sand pumping in sectors where erosion has caused the most damage. Design of the $17,251,000 project is underway, and sand pumping for sectors 1 & 2 were completed in FY 2002/2003. Capital funding will come from state grants, tourist tax, and sales tax. Monitoring of the project will cost about $250,000 through 2003/2004.

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OPERATING IMPACT OF CAPITAL IMPROVEMENT PROJECTS

Department/ FY FY FY FY FY Proirram 2003/2004 2004/2005 2005/2006 2006/2007 2007/2008 Total

Buildings & Grounds $769,400 $792,482 $816,256 $807,104 $830,717 $4,015,959 Beach Restoration Proffam $250,000 $0 $0 $0 $0 $250,000 Emergency Services District $436,698 $0 $0 $1,973,139 $1,243,979 $3,653,816 Land Acquisition Advisorv Comm. $300,000 $300,000 $300,000 $0 $0 $900,000 Recreation Deoartment $220,000 $0 $480,000 $648,300 $785,500 $2,133,800 Sheriff's Deoartment $4,000 $0 $2,961,584 $3,110,432 $3,267,343 $9,343,359 Storm Water Improvements $0 $0 $0 $0 $0 $0 Solid Waste Disoosal District $26,400 $0 $0 $0 $0 $26,400 Transportation Infrastructure $30,000 $15,000 $10,000 $0 $5,000 $60,000 Water & Sewer System $1,231,778 $1,293,366 $1,358,035 $1,425,936 $1,497,233 $6,806,348 Reserve for Contine:encies $0 $0 $0 $0 $0 $0

Total CIP Expenditures $3,268,276 $2,400,848 $5,925,875 $7,964,911 $7,629,772 $27,189,682

As the table above shows, operating expenses for projects in the CIP will have a significant impact on future budgets for Indian River County. It is always important not to overlook the operating impact of capital improvements. The FY 2003/2004 expenses shown above have been incorporated into the 2003/2004 operating budget.

308

REVENUE SOURCES


A major element of the capital improvements program (CIP) is the analysis of the organization's fiscal capacity to finance construction and improvements identified in the needs assessment portion of the plan. As part of this process, future revenue sources available to fund capital expenditures must be analyzed. A description of these revenues is shown below, along with where they are employed in the CIP.

Optional One-Cent Sales Tax - Voters approved an additional One-Cent Sales Tax charged on goods and services purchased in the County in March 1989. The tax was initially approved for a period of fifteen years. Funds may only be used to fund infrastructure and capital equipment. The first 15 years expires May 31, 2004, but was approved by voter referendum for an extension until December 31, 2019 in the 2002 election. Many road projects and building activities receive financing from this source. In FY 2003/2004, Optional Sales Tax revenue will provide $8,200,000 for CIP projects. This is a very integral part of the CIP funding, as without it these funds capital projects would have to be funded through debt issuance or ad valorem proceeds.

Road Impact Fees - Road impact fees are collected on all new development based on the impact that development will have on County roads. The fees are used to fund expansion of the County road system in the same district in which they were collected. During 1999, the Community Development Department revised the Road Impact Fee Program. Previously, there were nine separate road improvement districts. The new program divides the County into three districts, which allows for greater flexibility in planning improvement projects.

M.S.B.U.'s - Municipal Service Benefit Units charge special assessments for improvements that will provide a special benefit to certain properties. M.S.B.U. 's are the mechanism for funding projects such as street lighting districts and drainage/storm water management districts.

Ad Valorem Taxes - These are property taxes levied on real estate and personal property based on assessed value. Ad valorem revenues provide general support to many elements of the CIP, such as Emergency Services and Buildings and Grounds. The Transportation Fund generates over half of its revenues from ad valorem monies. This fund includes expenditures of road and bridge maintenance, public works, and traffic engineering. Most operating expenses associated with CIP projects are provided--at least partially--by Ad Valorem Taxes.

Long Term Debt (Bond Issuance) - Bonds are issued to pay for specific facilities needed by the County organization. Revenues associated with the infrastructure that is financed are usually pledged to repay the bonds. In the past, these revenue bonds have been used for expansion of the water and sewer system and to finance the County golf course. General obligation bonds may also be issued, such as the Environmentally Sensitive Land Acquisition bonds that provide funding for the LAAC.

Intergovernmental Grants - Whenever possible, Indian River County attempts to achieve funding from state or federal agencies for capital improvements in order to minimize costs to County taxpayers.

Gas Taxes - The State of Florida levies taxes on a per gallon basis on gasoline purchases. These revenues are then distributed to the counties on a formula driven basis. Indian River County receives about $5. 7 million per year from the Constitutional, County, Ninth Cent, and Six Cents Local Option Gas Taxes. These distributions are used for improving and maintaining the County's transportation infrastructure.

Non Ad Valorem Assessments - These are charged to real and personal property by the Solid Waste Disposal District on a basis of Waste Generating Units. These revenues are used to support the operating expenses of the County landfill, refuse disposal, and recycling. However, they also supply funds for capital equipment replacement costs and landfill closure costs when required.

309


Utility Capacity Charges - Utility capacity charges are fees paid for water and sewer connections. These fees are based on how much the new demand affects the need for water and wastewater treatment facilities, thus providing for capital improvements. Utility capacity charges may be used only for capital expenditures.

Tourist Development Taxes - These are taxes charged on all hotel rooms rented for a period ofless than six months. Indian River County currently levies a four ( 4) percent tourist tax on hotel rooms. The first three (3) percent is divided equally between tourist development activities and beach preservation. This I½ percent will help pay for capital and operating expenses associated with the Beach Preservation Project. In August 2000, the Board of Commissioners approved the levy of the fourth cent to help fund acquisition of the Los Angeles Dodgers spring training facility (known as Dodgertown). This additional levy became effective in February 2001, and is utilized for debt service payments associated with the acquisition ofDodgertown.

MATRIX OF CIP PROJECTS AND FUNDING SOURCES

Public Emergcy. Works Services Library Recreation Bldgs. & Utilities Dept. District Services Dept. Grounds Dept. S.W.D.D. LAAC

Optional 1¢ Capital Capital Capital Capital Capital Capital

Sales Tax

Road Capital

Impact Fees

M.S.B.U.'s Capital & Operating

Ad Valorem Capital & Capital & Capital & Capital & Capital & Capital & Taxes Operating Operating Operating Operating Operating Operating

Bond Issues Capital Capital Capital

Intergov'tl. Capital & Capital & Capital & Capital & Capital

Grants Operating Operating Operating Operating

Gas Taxes Capital & Operating

Non Ad Capital & Valorem Operating

Utility Capacity Capital Charges

Non Ad Capital &

Valorem Capital Assessments

Operating

Note: This shows possible uses ofrevenues for future CIP proJects, as well as revenues used for past undertakings. Where capital appears m the table, revenues can be used to acquire needed capital. When operating is listed, this means the revenue may provide funding for ongoing operating expenses generated by the capital projects.

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Capital Outlay


Capital Outlay by Function Fiscal Year 2003/2004 Budget




Public Safety 3.1%


Capital Outlay by Type Fiscal Year 2003/2004 Budget

Infrastructure 65.6%

Communications Equipment 0.2%

311

Land 5.1%

Miscellaneous Equipment ~ 5.6%

Buildings and Improvements 20.0%

Vehicles 2.6%

Office Equipment 0.9%


2003/2004 ALL FUNDS BUDGETED CAPITAL OUTLAY

Capital Fund Number Fnnd Descriotion Exoenditures

001 General Fund $187,681

004 M.S.T.U. $58,474

102 New Road Improvement Fees $7,183,292

106 Court Facilities $42,300

107 Housing Authority $950

109 Secondary Road Construction $4,222,000

111 Transportation Fund $241,349

114 Emergency Services District $142,675

123 SHIP Program $3,700

124 Metropolitan Planning Organization $61,809

125 Land Acquisition Advisory Committee $1,000,000

128 Beach Restoration Fund $1,250,000

133 Florida Boating Improvement Program $65,000

171 East Gifford Storm Water M.S.B.U. $1,995

185 Vero Lake Estates $94,133

308 Capital Reserve Fund $2,000,000

315 Optional Sales Tax $5,412,567

316 Gifford Road Construction $800,000

411 Solid Waste Disposal District $1,697,496

418 Golf Course $249,885

441 Building Department $123,415

471 County Utilities $888,250

501 Fleet Management $11,000

Total Capital Expenditures $25,737,971

312

General Fund Capital Outlay Detail Dept.

# Deoartment Name Account IOI BCC Operations EDP Equipment

102 County Attorney Office Furniture & Equip EDP Equipment

107 Comm/Emergency Svc Other Machinery & Equip Other Machinery & Equip Other Machinery & Equip Other Machinery & Equip

206 Veteran's Services EDP Equipment

210 Parks Automotive Communications Equip Other Machinery & Eqnip Other Machinery & Equip

EDP Equipment

213 Youth Guid. Counselor EDP Equipment

220 Bldg Opr-County Bldgs Automotive Communications Equip EDP Equipment Other Machinery & Equip

Other Machinery & Equip

237 FPL Grant EDP Equipment

241 Computer Services EDP Equipment

259 FDACS Citrus BMP EDP Equipment


Descrintion Quantitv Amount Computer System 4 3,800

Furniture for New Attorney 2 1,000

Computer System I 850

FAA Lighting I 2,000

NC Unit I 5,000

Generator I 18,000

Battery Backup I 30,000

Computer System 2 1,900

I Ton 6 Passenger Truck I 24,839

Mobile Radio I 2,800

62" Hydra-Stat Mower 2 14,200

Brush Chipper I 11,500

Computer System I 950


Cargo Van 2 36,000

Hand Held Radio 4 4,600


Refrigerant Recycling Unit I 850

Zero Turn Riding Mower I 6,500

Laptop Computer I 1,600

Server 3 15,000

Misc. Equipment I 2,492

Total Fund Capital $187,681

M umcipa IS erv1ce T axm u nit . . . . (MS TU) C apital 0 I D utav etail Dept.

# Department Name Account Descrintion Quantih Amount

108 Recreation Other Machinery & Equip Basketball Goals I 4,000

Other Machinery & Equip Sports Floor I 40,000

Other Machinery & Equip Floor Covering I 6,600

205 County Planning Office Furniture & Equip File Cabinet 1 924

EDP Equipment Computer System 2 2,100

EDP Equipment Laser Printer 1 1,800

EDP Equipment Laptop Computer 1 2,000

207 Env Plan/Code Enforce EDP Equipment Computer System 1 1,050


313


New Road Improvement Fees Capital Outlay Detail Dept.

# Deoartment Name Account Descrintion Ouantih Amount 151 District I Misc. Road Improvements CR 512/I-95 to Roseland Road I l,900,000

152 District 2 Misc. Road Improvements 41" St/47 th Ave-US I I 1,100,000

Misc. Road Improvements 66th Ave/SR60-5th SW I 623,765

Misc. Road Improvements 16th St/66th Ave-82"• Ave I 153,832

Misc. Road Improvements 43"' Ave/4"' St-12th St I 1,500,000

153 District 3 Misc. Road Improvements Oslo Rd/5 th Ave-Lateral A I 555,695

Misc. Road Improvements 11th St SW/10th Ave-17th Ave I 250,000

Misc. Road Improvements Oslo Rd/43"' Ave Intersection I 1,100,000

Total Fund Capital $7,183,292

Court Facilities Capital Outlay Detail Dept.

# Deoartment Name Account Descriotion Ouantih Amount

300 Clerk Of Circuit Court Misc. Computer Equipment Misc. Equipment I 40,500

901 Circuit Court Office Furniture & Equip Bookshelves 6 1,800


H A h ousmg ut ority Dept.

# Deoartment Name Account Descrintion Ouantih Amount 226 Housing Authority EDP Equipment Computer System I 950

Total Fund Capital $950

Secondary Road Construction Capital Outlay Detail Dept.

# Deoartment Name Account Descrintion Quantih Amount 214 Roads And Bridges EDP Equipment Computer System 2 2,000

Misc. Road Improvements 66th Ave/SR 60-5th St SW I 300,000

Misc. Road Improvements 26th St Bridge/Rangeline Canal I 450,000

Misc. Road Improvements Roseland Rd/US I Intersection I 70,000

Misc. Road Improvements 43"' Ave/4th St-It• St I 600,000

Misc. Road Improvements Oslo Rd/43"' Ave Intersection I 1,614,739

Misc. Road Improvements SR 60150th Ave Intersection I 400,000

Misc. Road Improvements Highland Dr/Old Dixie Inter. I 50,000

Misc. Road hnprovements 45"' St Beautification I 200,000

Misc. Road Improvements 13th St SW-west of 26th Ave I 50,000

Misc. Road Improvements 33"' St-Trillium Development I 485,261


314

Transportation Fund Capital Outlay Detail Dept.

# Deoartment Name Acconnt 214 Roads And Bridges Office Furniture & Equip

Automotive Automotive Automotive Automotive Heavy Equipment

243 Public Works Office Furniture & Equip EDP Equipment EDP Equipment

244 County Engineering Office Furniture & Equip Automotive EDP Equipment Other Machinery & Equip Other Machinery & Equip

245 Traffic Engineering Traffic Signals Commuuications Equip EDP Equipment Other Machinery & Equip Other Machinery & Equip


Descrintion Ouantih Amount Furniture-New Building I 20,000

½ Ton Pickup 1 16,500

Compact Pickup I 18,500

Extended Cab Pickup I 18,500

Flat Bed Pickup 1 24,000

Roller I 70,000

Lateral File System I 750

Computer System I 1,000

Laser Printer I 1,800

Finish Stapler for Copier I 1,500

Full-Size Pickup I 13,650


Calculator/Data Collector I 1,255

Auto Level 1 2,190

Intersection Signal Controller I 36,000

Radio 1 1,600

Computer System 1 800

Hammer Drill I 4,500

Cable Locator I 6,500


315

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Emergency Services District Capital Outlay Detail Dept.

# Deoartment Name Account Descrintion Onantih Amonnt 120 Fire Services Other Buildings Overhead Doors-Station 10 2 4,000

Office Furniture & Equip Furniture-Stations 8, 9, and 10 I 2,500

Communications Equip Pulse Charger I 1,200

Communications Equip Talkies for Combat Staff 4 12,000

EDP Equipment Laptop Computer 2 3,200

Other Machinery & Equip Vent Saws 3 3,600

Other Machinery & Equip Arm Rescue Light 1 1,800

Other Machinery & Equip Metal Detector I 2,800

Other Machinery & Equip K-12 Saws 2 8,000

Other Machinery & Equip Pump-Vehicle 521 I 5,500

Other Machinery & Equip Flow Tester 1 8,000

Other Machinery & Equip Thermal Imager 4 38,400

Other Machinery & Equip Personal Breathing Apparatus I 47,125

253 Advanced Life Support EDP Equipment Laptop Computer I 1,550

Other Machinery & Equip Stairchair Stretcher 3 3,000


SHIP Pro11:ram Dept.

# Denartment Name Account Descrintion Ouantit1 Amount 228 SHIP Program EDP Equipment Computer System 2 1,900

EDP Equipment Laser Printer I 1,800


Metropolitan Planning Organization Capital Outlay Detail Dept.

# Denartment Name Account Descrintion Quanti"- Amount 204 Planning And Office Furniture & Equip Binding Equipment I 1,800

Develooment Office Furniture & Equip Workstation 1 2,695

EDP Equipment Computer System I 950

EDP Equipment Laptop Computer I 2,000

EDP Equipment PC Projector I 3,000

EDP Equipment Plotter/Printer I 10,364

Other Machinery & Equip Traffic Count Stations 8 41,000


L dA an CUUISI IOn v1sorv . 'f Ad . C 'tt OmmI ee Dept.

# Deoartment Name Account Descrintion Ouantih Amount 125 Land Acquisition Land All Land I 1,000,000

Advisorv Committee Total Fund Capital $1,000,000

316

Beach Restoration Fund Dept.

# Denartment Name Account Descrintion


Ouantih Amonnt

144 District 1-Vero Beach Capital Projects Beach Preservation Plan 1 1,250,000 Total Fund Capital $1,250,000

Florida Boating Improvement Fund Capital Outlay Detail Dept.

# Denartment Name Account Descrintion Ouantih Amount

210 Parks Boating Facilities Boating Facility 1 15,000

Capital Projects Oslo Boat Ramp 1 50,000


E. Gifford Stormwater Watershed M.S.B.U. Capital Outlay Detail Dept.

# Denartment Name Account Descrintion Ouantih Amount

280 Street Lighting District Drainage Systems East Gifford Stormwater 1 1,995


Vero Lake Estates M.S.B.U. Capital Outlay Detail Dept.

# Denartment Name Account Descrintion Ouantit• Amount

214 Roads Aod Bridges Drainage Systems Stormwater Projects 1 94,133

Total Fnnd Capital $94,133

C "t IR eserve ap1 a Fu d n Dept.

# Denartment Name Account Descrintion Ouantit• Amount 162 Dodgertown Capital Projects Dodgertown Complex 1 2,000,000


317

Optional Sales Tax Capital Outlay Detail Dept.

# Deoartment Name Account 120 Fire Services Misc Building Projects

121 Adruinistration Bldg. Capital Projects

210 Parks Misc Building Projects 214 Roads and Bridges Right of Way

Sidewalks/Curbs/Gutters Misc Road Improvements Misc Road Improvements

217 Sanitary Landfill Capital Projects

220 Bldg Opr-County Bldgs Misc Building Projects

Misc Building Projects Misc Building Projects

Misc Building Projects Misc Building Projects

243 Public Works Drainage Systems


Descriotion Ouantih Amount Station 9 Renovations 1 539,819

Adruin. Build. Contingency 1 1,560,248

S County Park Phase 3 Imps. 1 1,700,000

Roads and Bridges 1 300,000

Misc. Projects 1 100,000

County Arterial Street Lighting 1 18,000

4"' St Bridge at 35th Ave Canal 1 570,000

Groundwater Testing 1 250,000

Sheriff's Traiuing Sidewalk 1 4,000

Main Library CCTV Cameras 1 4,500

Tax Collector Handicap Openers 1 7,500

Sheriff's Parking Lot Paving 1 50,000

Jail Phase II and III Roofing 1 8,500

Stormwater Management Projects 1 300,000


Gifford Road Construction Sales Tax Capital Outlay Detail Dept.

# Deoartment Name Account Descrintion Quantih Amount 214 Roads And Bridges Misc Road Improvements 4I"St-47th Ave to US 1 1 800,000


Solid Waste Disposal District Capital Outlay Detail Dept.

# Department Name Account Descrintion Ouanti" Amount 209 Refuse Disposal Automotive ½ Ton 4WD Pickup 1 18,596

Automotive Serui 1 85,000

Communications Equip Mobile Radio 1 3,000

Other Machinery & Equip 30 Cu Yd Roll Off Containers 4 18,000

Other Machinery & Equip Box For Grapple System 1 40,000

Other Machinery & Equip Walking Floor Trailers 3 120,000

217 Sanitary Landfill Other Improvements CS Bypass Canal 1 150,000

Other Improvements Storm Water Management 1 150,000

Other Improvements Landfill Fencing Phase I 1 182,000

Other Improvements Landfill Gas Recovery 1 600,000

255 Recycling Other Buildings Small Bldgs to Store Material 5 125,000

Office Furniture & Equip Video Camera 1 900

Heavy Equipment Skid Steer Loader 1 35,000

Heavy Equipment Rubber Tire Loader 1 140,000

Other Machinery & Equip Roll Off Container-40 Cu Yd 6 30,000


318

Golf Course Capital Outlay Detail Dept.

# Deoartment Name Acconnt 221 Golf Course Maint. Other Machinery & Equip

Other Machinery & Equip Other Machinery & Eauio Other Machinery & Equip Other Machinery & Equip Other Machinery & Equip Other Machinery & Equip Other Machinery & Equip Other Machinery & Equip Other Machinery & Equip

236 Admin/Clubhse Oper. Other Buildings Other Improvements Other Improvements Other Improvements Office Furniture & Equip Automotive Conununications Equip Communications Equip

Building Divisions Capital Outlay Detail Dept.

# Denartment Name Account 233 Building Department Office Furniture & Equip

Office Furniture & Equip Automotive

Automotive EDP Equipment EDP Equipment EDP Equipment EDP Equipment


Descriotion Ouantih Amount Trinuner/Stick Edger 4 3.600

Fly Mower 2 2,000

Walking Greens Mower 4 10,000

Small Utility Vehicle I 7,500

Deep Tine Aerifier 1 10,000

Small Rotary Lawn Mower 1 10,000

Bunker Rake 1 15,000

Triplex Mower I 17.500

300 Gallon Sprayer Unit 1 25,000

Rough Gang Mower I 27,500

Fertilizer Barn 1 25.000

Perimeter Fencing 1 15,000

Landscape/Railroad Ties I 15,000

Sand for Bunkers 1 25,000

Copier I 5.000

Passenger Van I 18,585

800 MHz Radio 4 3,200

Phone System I 15,000


Descrintion Ouantih Amount Desk. Panel, and Shelf 4 2,960

Copier 1 4,650

½ Ton Pickup 2 27,300

Extended Cab Compact Pickup 3 44,346

Color Plotter 1 995


Wireless Conun. Stations 12 15,000

Laptop Computer 12 24,000


319

Utility Department Capital Outlay Detail Dept.

# Deoartment Name Account 218 Wastewater Treatment Machinery & Equipment

Machinery & Equipment Automotive EDP Equipment

219 Water Production Machinery & Equipment Machinery & Equipment Machinery & Equipment Machinery & Equipment Office Furniture & Equip

235 General & Engineering Automotive

EDP Equipment EDP Equipment EDP Equipment

257 Sludge Operations Machinery & Equipment EDP Equipment

265 Customer Service Office Furniture & Equip Automotive

268 Wastewater Collection Machinery & Equipment Machinery & Equipment Machinery & Equipment Machinery & Equipment Machinery & Equipment Machinery & Equipment Machinery & Equipment Machinery & Equipment Machinery & Equipment Automotive Automotive

Communications Equip 269 Wastewater Collection Machinery & Equipment

Machinery & Equipment Machinery & Equipment Machinery & Equipment Automotive

Automotive

Fleet Management Capital Outlay Detail Dept.

# Deoartment Name Account 242 Vehicle Maintenance Office Furniture & Equip

Other Machinery & Equip


Descrintion Ouantit\ Amount Floating Tank Mixer 4 28,000

Hydro gritter I 53,000

Full Size Van I 17,800

Computer System I 1,000

Auto Silt Density Monitor 2 5,400

Digital Modem I 4,800

hnmersion Heater 2 30,400

Surge Protection-North Co. RIO I 24,300

Copier I 4,050

½ Ton Pickup I 13,650

Projector I 1,800

GPS-Mobile Data Collector I 7,300

Plotter I 12,300

Convault Fuel Tank I 35,000



Compact Pickup 2 29,300

Metal Locator 2 1,600

Walk Behind Vacuum I 2,000

Construction Compactor I 2,300

Flow Meter 9 54,000

Inventory Control Program I 6,000

Truck Crane 2 24,000

Electrical Distribution Panel 4 64,000

Lift Station Liner & Riser 6 150,000

6" Lift Station Pump I 30,000

Full Size Van I 17,800

I TonPickup I 41,550

Hand Held Radio I 3,000

Metal Locator 4 3,200

Ring Saw I 2,500

Lift Gate 5 12,500

Mobile Radio I 4,100

I Ton 2WD Diesel 4 121,600

12 Yard Dump Truck I 75,000


Descriotion Quantitv Amount

File Cabinets and Parts Shelves I 10,000

Vehicle Lift Extension I 1,000


320

2003/2004 Budget

STATISTICAL INFORMATION

Indian River County Millage Rates by Taxing Authority .................................................................................... 321

General Government Expenditures by Function ................................................................................................. 322

General Revenues by Source ............................................................................................................................... 324

Property Tax Levies and Collections ................................................................................................................... 326

Just and Taxable Value of Taxable Property ....................................................................................................... 327

Property Tax Rates - Direct and All Overlapping Governments ......................................................................... 328

Special Assessment Billings & Collections ......................................................................................................... 329

Ratio of Net General Bonded Debt To Taxable Value and Net Bonded Debt Per Capita ............................................................................................................ 330

Computation of Direct and Overlapping Debt... .................................................................................................. 330

Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Governmental Expenditures ........................................................... 331

Revenue Bond Coverage - Water and Sewer Bonds ........................................................................................... 332

Revenue Bond Coverage - Golf Course .............................................................................................................. 333

Revenue Bond Coverage - Housing Authority .................................................................................................... 334

Property Value, Construction and Bank Deposits ............................................................................................... 335

Principal Taxpayers ............................................................................................................................................. 336

Citrus Production and Acreage ............................................................................................................................ 337

Registered Voters of Indian River County .......................................................................................................... 338

Indian River County Millages by Tax Code ........................................................................................................ 339

2003/2004 Budget

Indian River County Millage Rates By Taxing Authority

200312004

COUNTY

GENERAL FUND 3.83770

M.S.T.U. 1.68040

EMERGENCY SERVICES 2.18710

COUNTY AGGREGATE 6.53360

SCHOOL

SCHOOL STATE 5.59000

SCHOOL LOCAL 2.58900

SCHOOL TOTAL 8.17900

MUNICIPALITY

VERO BEACH 2.14250

SEBASTIAN 4.59040

INDIAN RIVER SHORES 1.47300

FELLSMERE 5.75000

ORCHID 0.89540

INDEPENDENT

HOSPITAL MAINTENANCE 1.04048

SEBASTIAN INLET 0.35000

MOSQUITO CONTROL 0.26380

FL INLAND NAVIGATION 0.03850

INDEPENDENT TOTAL 1.69278

WATER MANAGEMENT

ST. JOHNS 0.46200

VOTER APPROVED

SCHOOL I&S ('91) Refunding NIA

SCHOOL I&S ('93) NIA

SCHOOL I&S ('02) 0.53100

LAND ACQUISITION BOND 0.23440

VOTER APPROVED TOTAL 0.76540

200212003 2001/2002

3.87290 4.05010

1.59840 1.47330

2.27500 2.36600

6.58650 6.81260

5.50600 5.80000

2.59600 2.60200

8.10200 8.40200

2.14250 2.14250

4.59040 4.59040

1.43700 1.42840

5.75000 5.75000

0.93540 1.34300

0.99945 0.70355 0.13700 0.14260 0.26380 0.26380 0.03850 0.03850 1.43875 1.14845

0.46200 0.46200

NIA 0.09000 NIA 0.59000 0.63000 NIA

0.28390 0.19470

0.91390 0.87470

321

2003/2004 Budget Statistical Information

200012001 1999100 1998199

4.10140 4.08550 4.22100

1.43940 1.46320 1.51590

2.49130 2.45530 2.33600

7.01310 6.99080 7.08410

6.06300 5.99200 6.38300

2.61400 2.62200 2.63000

8.67700 8.61400 9.01300

2.14250 2.14250 2.14250

5.00000 5.00000 6.50000

1.42800 1.38900 1.44800

5.75000 5.75000 5.75070

1.67930 2.19980 2.56350

0.68731 0.61153 0.82805

0.15000 0.09670 0.10080

0.27868 0.28668 0.27850

0.04100 0.04400 0.04700

1.15699 1.03891 1.25435

0.47200 0.48200 0.48200

0.14000 0.25000 0.31100

0.74000 0.75000 0.82600 NIA NIA NIA

0.21650 0.23960 0.25870

1.09650 1.23960 1.39570

General Government Expenditures by Function*

General Public Physical Year Government % Safety % Environment %

1981 7,803,462 50% 2,928,720 19% 367,708 2%

1982 5,785,774 36% 4,095,539 26% 626,969 4%

1983 4,994,475 20% 7,590,194 30% 1,072,198 5%

1984 5,375,130 22% 8,041,180 33% 1,331,464 6%

1985 6,268,428 22% 8,744,025 31% 3,208,108 12%

1986 7,385,581 20% 14,219,590 38% 4,078,489 11%

1987 7,503,480 16% 17,726,261 38% 691,168 1%

1988 8,592,908 20% 16,724,374 39% 727,949 2%

1989 10,648,161 23% 18,812,177 40% 226,796 0%

1990 12,011,708 17% 27,129,895 40% 5,701,984 8%

1991 17,418,669 25% 27,336,310 40% 583,745 1%

1992 15,204,264 21% 27,325,680 39% 217,426 0%

1993 20,289,055 27% 27,979,687 37% 278,037 0%

1994 22,592,742 29% 28,383,551 37% 282,686 0%

1995 16,002,950 23% 29,531,035 41% 2,543,098 4%

1996 15,359,269 20% 32,924,200 43% 1,242,069 2%

1997 16,130,433 17% 39,831,979 42% 8,738,689 9%

1998 13,456,145 15% 37,093,684 42% 3,276,200 4%

1999 13,844,361 15% 39,852,827 43% 1,333,456 1%

2000 14,665,306 14% 40,893,105 40% 4,947,965 5%

2001 15,799,857 15% 42,891,194 39% 2,254,447 2%

2001 20,228,495 16% 45,352,323 36% 2,667,619 2%

322

Transportation

2,138,323

3,358,194

4,049,612

5,305,712

4,913,254

5,578,238

9,428,021

7,577,677

7,656,874

9,812,006

9,930,682

12,514,174

11,395,887

13,201,190

12,105,310

11,609,464

11,892,662

16,813,930

18,700,809

13,415,177

13,408,736

22,729,769


Court

% Related %

14% n/a

21% n/a

16% n/a

22% n/a

18% n/a

15% n/a

20% n/a

18% n/a

16% n/a

14% n/a

14% n/a

18% n/a

15% n/a

17% n/a

17% n/a

15% n/a

13% n/a

19% 3,866,441 4%

20% 4,375,340 5%

13% 4,565,674 5%

12% 5,323,388 5%

18% 5,802,798 5%

Economic Human Culture & Year Environment % Services % Recreation %

1981 85,557 1% 679,993 5% 502,141 3%

1982 114,271 1% 849,850 5% 582,992 4%

1983 61,954 0% 1,189,239 5% 5,548,529 22%

1984 65,911 0% 1,188,292 5% 1,168,854 5%

1985 189,076 1% 960,393 3% 1,663,069 6%

1986 503,028 1% 1,355,362 3% 1,068,594 3%

1987 71,175 0% 1,770,528 4% 4,562,676 10%

1988 81,902 0% 2,171,445 5% 2,205,954 5%

1989 105,943 0% 2,560,922 5% 4,878,744 11%

1990 123,112 0% 2,702,806 4% 7,449,117 11%

1991 145,083 0% 3,201,109 5% 6,264,398 9%

1992 152,612 0% 3,595,088 5% 5,486,774 8%

1993 170,359 0% 3,549,693 5% 5,043,594 7%

1994 183,369 0% 3,888,198 5% 5,227,780 7%

1995 157,895 0% 4,069,066 6% 5,161,035 7%

1996 163,406 0% 4,589,591 6% 7,436,836 10%

1997 266,849 0% 4,972,494 5% 6,308,543 7%

1998 281,879 0% 3,989,075 5% 7,149,129 8%

1999 278,191 0% 5,048,135 5% 7,150,011 8%

2000 259,354 0% 4,928,117 5% 12,006,079 12%

2001 302,580 0% 5,746,410 5% 21,945,498 20%

2002 347,096 0% 5,832,441 5% 19,323,355 15%

*Includes General, Special Revenue, Debt Service and Capital Project Funds.

323


Debt Service % Totals

972,941 6% $15,478,845

549,588 3% $15,963,177

570,123 2% $25,076,324

1,761,513 7% $24,238,056

1,976,463 7% $27,922,816

3,324,185 9% $37,513,067

5,003,987 11% $46,757,296

4,463,448 11% $42,545,657

2,424,746 5% $47,314,363

3,881,654 6% $68,812,282

4,482,909 6% $69,362,905

6,262,314 9% $70,758,332

7,341,745 10% $76,048,057

3,828,077 5% $77,587,773

1,637,114 2% $71,207,503

3,236,269 4% $76,561,004

6,179,430 7% $94,321,079

2,496,851 3% $88,423,334

2,820,427 3% $93,403,557

6,195,738 6% $101,876,515

1,859,710 2% $109,531,820

3,850,379 3% $126,134,275

G enera IR evenues b S ,y ource * Fiscal Taxes Licenses Inter-

Year % And % Governmental

Ended Permits Revenue

1981 6,623,268 56% 110,917 1% 2,235,627

1982 8,553,434 55% 158,140 1% 3,077,365

1983 9,822,008 54% 216,956 1% 4,468,772

1984 13,562,769 58% 194,327 1% 5,688,381

1985 15,968,766 57% 202,570 1% 7,372,818

1986 22,249,158 63% 219,821 1% 6,365,280

1987 24,807,101 56% 219,902 1% 9,252,713

1988 32,069,112 64% 243,975 1% 7,912,270

1989 33,371,314 61% 285,200 0% 8,636,945

1990 42,336,845 65% 223,674 0% 9,298,727

1991 44,297,560 63% 291,666 0% 9,515,922

1992 46,133,709 63% 268,836 0% 10,283,840

1993 48,115,203 67% 287,510 0% 9,953,032

1994 50,045,611 67% 295,945 0% 10,632,401

1995 50,363,898 67% 264,450 0% 11,300,394

1996 55,884,036 66% 391,601 0% 12,328,908

1997 58,955,069 64% 403,849 0% 13,329,351

1998 61,740,699 63% 327,978 0% 16,392,327

1999 64,470,143 63% 480,408 0% 16,431,926

2000 69,537,158 63% 520,813 0% 18,908,166

2001 73,553,625 62% 493,585 0% 18,764,102

2002 80,488,343 64% 515,653 0% 20,802,982 *Includes General, Special Revenue, Debt Service and Capital Projects Funds.

324

%

19%

20%

25%

24%

26%

18%

21%

16%

16%

14%

14%

14%

14%

14%

15%

15%

15%

17%

16%

17%

16%

17%


Charges

for % Services

939,544 8%

999,405 7%

1,154,220 6%

1,410,273 6%

1,549,948 6%

2,191,524 6%

3,675,834 8%

3,478,601 7%

4,856,808 9%

5,366,564 8%

5,500,819 8%

5,420,748 7%

5,412,529 8%

6,151,859 9%

6,394,303 9%

7,823,576 9%

9,129,805 10%

9,123,027 10%

9,881,292 10%

9,425,310 9%

11,037,594 9%

11,368,399 9%

Fiscal Fines

Year and

Ended Forfeitures %

1981 286,151 2%

1982 321,023 2%

1983 715,615 4%

1984 528,779 2%

1985 504,875 2%

1986 558,281 2%

1987 474,244 1%

1988 509,082 1%

1989 558,017 1%

1990 626,632 1%

1991 866,183 1%

1992 683,646 1%

1993 850,422 1%

1994 962,250 1%

1995 915,452 1%

1996 1,126,163 1%

1997 1,026,303 1%

1998 1,286,672 1%

1999 1,164,084 1%

2000 1,322,950 1%

2001 1,251,098 1%

2002 1,421,542 1%

Misc.

Revennes

1,669,535

2,331,885

1,713,680

2,017,280

2,259,636

3,499,331

5,921,715

5,405,503

7,191,232

7,950,701

10,007,045

10,010,172

7,441,629

6,509,191

6,265,559

7,196,024

8,622,321

8,694,451

9,712,125

11,338,449

14,727,979

11,600,449

325

%

14%

15%

10%

9%

8%

10%

13%

11%

13%

12%

14%

14%

10%

9%

8%

8%

9%

9%

10%

10%

12%

9%


Totals

$11,865,042

$15,441,252

$18,091,251

$23,401,809

$27,858,613

$35,083,395

$44,351,509

$49,618,543

$54,899,516

$65,803,143

$70,479,195

$72,800,951

$72,060,325

$74,597,257

$76,044,056

$84,750,308

$91,466,698

$97,565,154

$102,139,978

$111,062,846

$119,827,983

$126,197,368

Property Tax Levies and Collections

Fiscal Total Current Percent of

Year Tax Tax Levy

Ended Levy Collections Collected

1984 12,926,975 12,412,543 96.02%

1985 15,186,814 14,423,407 94.97%

1986 17,709,388 16,970,965 95.83%

1987 22,292,164 21,146,969 94.86%

1988 27,551,218 27,041,829 98.15%

1989 28,110,296 26,916,117 95.75%

1990 32,890,687 31,471,607 95.69%

1991 34,559,500 33,265,772 96.26%

1992 36,316,457 34,977,492 96.31 %

1993 37,683,977 36,337,153 96.43%

1994 39,304,957 37,518,799 95.46%

1995 37,475,209 35,835,361 95.62%

1996 42,507,452 40,907,378 96.24%

1997 43,768,639 42,474,085 97.04%

1998 45,087,396 43,498,326 96.48%

1999 47,178,979 44,985,116 95.35%

2000 50,599,662 48,936,993 96.72%

2001 53,727,318 52,148,971 97.07%

2002 59,184,019 56,856,770 96.07%

Delinquent

Tax

Collections

9,258

26,216

42,828

27,719

277,384

93,088

77,376

245,389

102,452

87,830

169,530

667,860

15,228

93,054

65,517

132,335

108,698

158,661

95,364


Total Percent of Total

Tax Collections

Collections To Levy

12,421,801 96.09%

14,449,623 95.15%

17,013,793 96.07%

21,174,688 94.99%

27,319,213 99.16%

27,009,205 96.08%

31,548,983 95.92%

33,511,161 96.97%

35,079,944 96.60%

36,424,983 96.66%

37,388,329 95.89%

36,503,221 97.41%

40,922,606 96.27%

42,567,139 97.26%

43,563,843 96.62%

45,117,451 95.63%

49,045,691 96.93%

52,307,632 97.36%

56,952,134 96.23%

All taxes are due and payable on November I st of each year or as soon thereafter as the assessment roll is certified aud delivered to the Tax Collector. All unpaid taxes become delinquent on April 1 following the year in which they are assessed. Discounts are allowed for each payment at the rate of 4% in the month of November, 3% in December, 2% in January and 1 % in February. The taxes paid in March receive no discount.

Delinquent taxes on real property bear interest of 18% per year. On or prior to June 1 following the tax year, certificates are sold for all delinquent taxes on real property. After sale, tax certificates bear interest of 18% per year or at any lower rate bid by the buyer. The certificate holder may make application for a tax deed on any unredeemed tax certificates after a period of two years. The County holds unsold certificates.

Delinquent taxes on personal property bear interest of 18% per year until the tax is satisfied either by seizure and sale of the property or by the five- (5) year statute of limitations. The County does not accrue its portion of the Countyheld certificates due to the immaterial amount.

326

Just and Taxable Value of Taxable Property

Real Personal

Fiscal Property Property Total

Year Just Just Just

Ended Value Value Value (I)

1985 3,534,024,949 187,757,610 3,721,782,559

1986 3,781,716,839 229,364,177 4,0ll,081,016

1987 3,974,458,157 259,733,289 4,234,191,446

1988 4,387,121,880 280,414,239 4,667,536, ll 9

1989 4,570,700,250 303,141,158 4,873,841,408

1990 4,954,816,716 321,397,153 5,276,213,869

1991 5,353,680,640 347,990,177 5,701,670,817

1992 6,200,439,440 362,973,529 6,563,412,969

1993 6,385,346,500 364,537,718 6,749,884,218

1994 6,703,739,975 372,223,746 7,075,963,721

1995 7,0ll,412,975 430,527,594 7,441,940,569

1996 7,305,049,473 530,825,131 7,835,874,604

1997 7,589,071,741 554,667,039 8,143,738,780

1998 7,807,203,863 622,046,910 8,429,250,773

1999 8,080,247,333 652,698,708 8,732,946,041

2000 8,671,573,086 764,851,686 9,436,424,772

2001 9,109,672,314 725,390,231 9,835,062,545

2002 10,539,705,283 707,941,621 ll,247,646,904

SOURCE: (I) Indian River County Property Appraiser


Total Percent of Total

Estimated Taxable Value

Taxable To Total

Value (I) Just Value (I)

2,782,024,956 74.7%

3,057,601,749 76.2%

3,271,625,422 77.3%

3,546,628,405 76.0%

3,777,175,761 77.5%

4,154,746,949 78.7%

4,532,646,792 79.5%

5,020,813,654 76.5%

5,160,ll4,845 76.4%

5,406,245,871 76.4%

5,464,325,993 73.4%

5,718,915,081 73.0%

5,940,864,817 73.0%

6,159,944,874 73.1%

6,420,215,433 73.5%

6,995,948,262 74.1%

7,440,896,735 75.6%

8,541,205,140 75.9%

NOTE: Values are established as of January 1, of the previous calendar year, i.e., January 1, 2001, taxable value apply to the fiscal year ending 2002.

327


Property Tax Rates - Direct and All Overlapping Governments (Per $1,000 Assessed Value)

County-wide Independent Taxing District Taxin District

Fiscal Year (1) (2) Total (3) (2)

Ended County School Board Other Countywide Cities Other

1983 3.46325 6.24700 0.90480 10.61505 3.10724 2.11452

1984 4.07264 6.67120 1.95895 12.70279 3.42355 2.34516

1985 4.46514 6.71380 1.94202 13.12096 3.49458 3.34028

1986 4.72025 6.92780 1.77208 13.42013 3.95872 2.56083

1987 6.15344 6.92340 1.88558 14.96242 5.36896 2.56025

1988 7.21730 7.35880 2.17036 16.74646 5.55240 3.11748

1989 7.03750 7.59160 1.68019 16.30929 5.68680 3.08220

1990 7.14860 8.07040 2.00877 17.22777 6.08563 3.00720

1991 6.77230 8.32080 2.16825 17.26135 6.04394 3.01990

1992 6.15160 9.36170 1.91520 17.42850 4.82256 4.00770

1993 5.65490 9.56260 2.72080 17.93830 4.58254 1.63707

1994 5.77090 9.84460 2.58730 18.20280 4.61054 2.01939

1995 5.95235 10.19830 2.26023 18.41088 4.29846 2.71708

1996 5.92350 10.34800 2.74083 19.01233 4.40633 2.00503

1997 5.92330 10.31900 2.64544 18.87740 3.84790 1.70220

1998 5.80800 10.14000 2.49690 18.84490 3.78756 1.51850

1999 5.73690 10.15000 2.59470 18.48160 3.68094 1.73635

2000 5.54870 9.61400 2.69490 17.85760 3.29626 1.52091

2001 5.54080 9.55700 2.70780 17.80560 3.19996 1.62899

2002 5.52340 9.08200 2.56070 17.16610 3.05086 1.61045

(1) Per Florida State Statute 200.071, no ad valorem tax millage shall be levied against real property and tangible personal property by counties in excess of 10 mils, except for voted levies.

(2) Composite tax rate (3) Average tax rate

328

Special Assessment Billings and Collections

Additional Assessments Fiscal Assessments Collected Year Beginning Made During During

Ended of Year Year Year

1984 97,171 2,110,519 126,341

1985 2,081,349 5,375,062 436,342

1986 7,020,069 135,219 1,067,682

1987 6,087,606 160,658 1,928,197

1988 4,320,067 158,326 905,754

1989 3,572,639 380,040 995,741

1990 2,956,938 6,912,387 914,234

1991 8,955,091 1,009,865 2,796,352

1992 7,168,604 431,416 3,603,915

1993 3,996,105 73,995 1,912,178

1994 4,465,671 3,947,208 3,219,916

1995 5,192,963 245,167 2,036,465

1996 3,401,665 3,942,750 2,520,025

1997 4,827,390 1,555,553 1,804,510

1998 4,578,433 3,801,428 3,283,276

1999 5,096,585 1,922,727 2,527,194

2000 4,492,118 2,350,146 2,491,273

2001 4,350,991 1,223,748 1,996,113

2002 3,578,626 4,431,758 3,667,858

(1) Assessments outstanding end of year are represented by:

Water and Sewer Assessment Receivable

Other Assessment Receivable

Total

329


Assessments Outstanding

End of Year

2,081,349

7,020,069

6,087,606

4,320,067

3,572,639

2,956,938

8,955,091

7,168,604

3,996,105

2,157,922

5,192,963

3,401,665

4,827,390

4,578,433

5,096,585

4,492,118

4,350,991

3,578,626

4,342,526(1)

$4,209,313 133,213

$4,342,526

Collections as % of Assessments

Outstanding During Year

5.72%

5.85%

14.92%

30.86%

20.22%

25.19%

9.26%

28.06%

47.42%

46.98%

38.27%

37.45%

34.31%

28.27%

39.18%

36.00%

36.41 %

35.82%

45.79%


Ratio of Net General Bonded Debt to Taxable Value and Net Bonded Debt Per Capita

Gross General Debt Fiscal Obligation Service Net (2) Ratio of Net Net Bonded Year Bonded Monies Bonded (1) Taxable Bonded Debt to Debt Per

Ended Debt Available Debt Population Value Assessed Value Capita

1991 3,760,000 426,794 3,333,206 92,429 4,532,646,792 0.0007 36.06

1992 2,585,000 595,997 1,989,003 94,091 5,020,813,654 0.0004 22.36

1993 1,335,000 703,750 631,250 95,641 5,160,114,845 0.0001 7.79

1994 0 0 0 97,415 5,406,245,871 0.0000 0

1995 15,000,000 0 15,000,000 100,261 5,464,325,993 0.0027 149.61

1996 14,280,000 368,731 13,911,269 102,211 5,718,915,081 0.0024 136.10

1997 13,535,000 661,037 12,873,963 104,605 5,940,864,817 0.0022 123.07

1998 12,755,000 885,904 11,869,096 106,675 6,159,944,874 0.0019 111.26

1999 11,945,000 1,072,959 10,872,041 109,579 6,420,215,433 0.0017 99.22

2000 11,100,000 1,357,461 9,742,539 112,947 6,995,948,262 0.0014 86.25

2001 10,215,000 1,609,998 8,605,002 115,716 7,440,896,735 0.0012 74.36

2002 19,810,000 1,085,999 18,724,001 118,149 8,541,205,140 0.0022 158.48

SOURCE: (I) U.S. Census and Bureau of Business and Economic Research, University of Florida (2) Indian River County Property Appraiser

Computation of Direct and Overlapping Debt

Percentage Amount Applicable to Applicable to

Net Indian River Indian River

Jurisdiction Debt County County

Outstanding Residents Residents

Indian River County General Obligation $ 18,724,001 100% $ 18,724,001 Bonds, Series 1995, Series 2001

Indian River County School Board (I) $43,006,236 100% $44,530,000

SOURCES: (I) Indian River County School Board, as of June 30, 2002.

330


Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Governmental Expenditures

Fiscal (!)Total Ratio of Debt Year Total General Service to General

Ended Princioal Interest Debt Service Expenditures Expenditures

1981 $45,000 $8,075 $53,075 $15,478,845 0.003

1982 45,000 6,162 51,162 15,963,177 0.003

1983 50,000 3,188 53,188 25,076,324 0.002

1984 940,000 277,284 1,217,284 24,238,056 0.050

1985 940,000 256,380 1,196,380 27,964,825 0.043

1986 990,000 201,350 1,191,350 37,513,067 0.032

1987 1,055,000 140,451 1,195,451 46,757,296 0.026

1988 1,125,000 73,952 1,198,952 42,545,657 0.028

1989 0 0 0 47,314,363 0.000

1990 1,035,000 329,050 1,364,050 68,852,282 0.020

1991 1,105,000 295,653 1,400,653 69,362,905 0.020

1992 1,175,000 229,353 1,404,353 70,758,332 0.020

1993 1,250,000 158,353 1,408,353 76,048,057 0.019

1994 1,335,000 250,155 1,585,155 77,587,773 0.020

1995 0 0 0 71,207,503 NIA

1996 720,000 687,228 1,407,228 76,561,004 0.018

1997 745,000 662,028 1,407,028 94,321,079 0.015

1998 780,000 634,090 1,414,090 88,423,334 0.016

1999 810,000 602,890 1,412,890 93,403,557 0.015

2000 845,000 569,680 1,414,680 101,876,515 0.014

2001 885,000 534,190 1,419,190 109,531,820 0.013

2002 1,405,000 762,113 2,167,113 126,134,275 0.017

(1) Includes General, Special Revenue, Debt Service, and Capital Project Funds. Note: The Constitution of the State of Florida, F.S. 200.181, and Indian River County do not set a legal debt margin.

331

Revenue Bond Coverage-Water and Sewer Bonds

Net Revenue Fiscal Direct Available Year Gross Operating For Debt

Ended Revenues Expenses Service Principal

1982 694,703 593,342 101,361 4,000

1983 1,468,307 953,500 514,807 6,000

1984 2,148,521 1,104,741 1,043,780 6,000

1985 2,188,849 1,399,038 789,811 60,900

1986 2,807,022 1,791,169 1,015,853 65,000

1987 3,491,458 1,767,229 1,724,229 93,000

1988 4,067,269 2,356,701 1,710,568 98,000

1989 4,988,929 3,144,404 1,844,525 0

1990 5,935,522 4,478,469 1,457,053 65,000

1991 7,722,055 5,429,548 2,292,507 70,000

1992 11,541,693 6,147,687 5,394,006 162,000

1993(1) 15,217,883 6,531,838 6,848,519 830,000

1994 15,408,634 7,332,244 7,189,104 1,120,000

1995 15,864,429 6,747,171 8,501,329 1,145,000

1996 17,209,189 8,309,142 8,900,047 1,165,000

1997 19,195,716 8,144,867 11,050,849 1,785,000

1998 20,919,979 8,565,905 12,354,074 1,835,000

1999 20,175,609 7,868,098 12,307,511 1,895,000

2000 23,218,038 8,361,845 14,856,193 1,895,000

2001 24,640,811 9,388,472 15,252,339 1,615,000

2002 25,833,724 9,662,508 16,171,216 1,690,000


Debt Service Requirements

Interest Total Coverage

31,725 694,703 593,342

329,403 335,403 1.53

569,997 575,997 1.81

353,004 413,904 1.91

456,439 521,439 1.95

453,674 546,674 3.15

448,418 546,418 3.13

768,090 768,090 2.40

796,755 861,755 1.69

1,233,011 1,303,011 1.76

1,203,773 1,365,773 3.95

1,588,859 2,418,859 3.59

2,561,090 3,681,090 2.19

2,527,010 3,672,010 2.48

3,109,450 4,274,450 2.08

4,495,752 6,280,752 1.76

4,423,092 6,258,092 1.97

4,345,034 6,240,034 1.97

4,345,034 6,062,529 2.45

4,177,559 5,792,559 2.63

4,102,839 5,792,839 2.79

(1) On May 13, 1993, $30,502,400 of debt was defeased and new debt in the amount of $47,190,000 was issued.

332

Revenue Bond Coverage-Golf Course

Net Revenue Fiscal Direct Available Year Gross Operating For Debt

Ended Revenues Expenses Service

1988 (I) $1,125,389 $841,915 $283,474

1989 1,313,313 963,418 349,945

1990 1,526,621 1,098,544 428,077

1991 1,647,087 1,185,312 461,775

1992 1,557,367 1,213,591 343,776

1993 (2) 2,631,552 1,845,978 785,574

1994 2,682,844 1,999,173 683,671

1995 2,742,702 1,925,315 817,387

1996 2,750,896 1,904,775 846,121

1997 2,562,967 1,843,526 719,440

1998 2,842,342 2,068,075 774,267

1999 2,928,530 2,063,359 865,171

2000 2,998,955 2,110,920 888,035

2001 3,095,768 2,190,943 904,825

2002 2,928,157 2,188,791 739,366

(I) 1988 was the first complete year of operations.

Principal

$0

0

0

40,000

45,000

50,000

280,000

270,000

280,000

290,000

300,000

315,000

325,000

345,000

360,000


Debt Service Requirements

Interest Total Coverage

$203,818 $203,818 1.39

203,818 203,818 1.72

203,818 203,818 2.10

254,527 294,527 1.57

151,375 196,375 1.75

503,833 553,833 1.42

469,284 749,284 0.91

461,332 731,332 1.12

452,917 732,917 1.16

442,417 732,417 0.98

430,818 730,818 1.06

418,518 733,518 1.18

403,781 728,781 1.22

390,673 735,673 1.23

375,148 735,148 1.01

(2) On September 1, 1993, $8,650,000 of debt was defeased and new debt in the amount of $9,875,000 was issued.

333


Revenue Bond Coverage-Indian River Housing Authority

Net Revenue Fiscal Direct Available Debt Service Requirements

Year Gross Operating For Debt Ended Revenues Expenses Service Principal Interest Total Coverage

1988 (1) $208,788 $173,293 $35,495 $0 $19,080 $19,080 1.86

1989 201,252 180,037 21,215 53,000 20,150 73,150 0.29

1990 371,697 263,235 108,462 106,000 37,542 143,542 0.76

1991 375,395 302,780 72,615 107,000 36,481 143,481 0.51

1992 375,768 344,511 31,257 108,000 33,828 141,828 0.22

1993 590,475 492,928 97,547 165,000 52,675 217,675 0.45

1994 615,859 479,970 135,889 167,000 52,695 219,695 0.62

1995 623,320 420,160 203,160 169,000 51,087 204,716 0.99

1996 623,313 470,456 152,857 170,000 49,453 219,453 0.70

1997 629,888 447,148 182,740 172,000 47,774 219,774 0.83

1998 637,191 416,078 221,113 173,000 46,054 219,054 1.01

1999 630,100 409,647 220,453 175,000 44,293 219,293 1.01

2000 666,946 402,612 264,334 177,000 42,705 219,705 1.20

2001 716,796 449,220 267,576 179,000 40,655 219,655 1.22

2002 712,236 465,551 246,685 181,000 39,014 220,014 1.12

(1) 1988 was the first complete year with revenue bonded debt.

334

Property Value, Construction and Bank Deposits

Fiscal Real

Year Property (5)

Ended Value (1) Construction

1987 3,974,458,157 233,728,977

1988 4,387,121,880 179,395,725

1989 4,570,700,250 210,307,265

1990 4,954,816,716 184,543,191

1991 5,353,680,640 133,854,878

1992 6,200,439,440 121,059,451

1993 6,385,346,500 145,627,209

1994 6,703,739,975 202,217,559

1995 7,011,412,975 164,676,298

1996 7,305,049,473 240,383,102

1997 7,589,071,741 230,265,581

1998 7,807,203,863 270,410,847

1999 8,080,247,333 301,294,691

2000 8,671,573,086 399,651,994

2001 9,109,672,314 372,109,920

2002 10,539,705,283 433,774,860

(1) Source: Indian River County Property Appraiser

(2) As of September 30. Source: Florida Bankers Association

(3) As of September 30. Source: State of Florida, Division of Banking

(4) As of June 30. Source: State of Florida, Division of Banking


Commercial Bank

Deposits

717,749,000

789,834,000 (2)

888,414,000 (3)

978,697,000 (4)

1,050,389,000 (4)

1,227,968,000 (4)

1,212,103,000 (2)

1,237,817,000 (2)

1,268,658,000 (4)

1,422,161,000 (4)

1,408,200,000 (2)

1,534,116,000 (6)

1,796,439,000 (6)

1,830,751,000 (6)

1,965,088,000 (6)

2,088,356,000 (6)

(5) Source: Building Departments - Indian River County, Town of Orchid, Town of Indian River Shores and City of Sebastian

(6) As of June 30. Source: FDIC Internet website, http://www.fdic.gov/

335

Principal Taxpayers of Indian River County

Taxpayer Type of Business

Disney Vacation Development Inc. Resort

Florida Power & Light Electric Utility

BellSouth Telecommunications Telephone Utility

I. R. Mall Association Ltd. Regional Shopping Center

Windsor Properties Land Development

The New Piper Aircraft Aircraft Manufacturer

John's Island Club Inc. Club and Golf Course

Adult Community Total Services Retirement Community

Wal-Mart Stores Inc. Retail

Fellsmere Joint Venture Agricultural

TOTAL

(I) Total taxable value $10,717,894,053

Source: Indian River County Property Appraiser


Percent of 2003 Total Taxable

Taxable Value Value(])

$70,327,615 0.66%

$69,651,488 0.65%

$57,062,169 0.53%

$50,431,333 0.47%

$49,577,379 0.46%

$34,595,801 0.32%

$32,456,566 0.30%

$31,738,000 0.30%

$28,954,047 0.27%

$26,445,960 0.25%

$451,240,358 4.21%

NOTE: Values are established as of January I of the previous year, i.e., January!, 2003, taxable values apply to the fiscal year ending 2004.

336

CITRUS PRODUCTION AND ACREAGE

Fiscal Citrus

Year Production Citrus

Ended (Boxes) Acreage

1980 15,269,000 56,200

1981 15,159,000 58,262

1982 15,206,000 62,703

1983 13,117,000 62,703

1984 14,976,000 62,703

1985 19,250,000 63,510

1986 18,926,000 64,302

1987 20,985,000 64,259

1988 22,558,000 65,162

1989 22,645,000 65,162

1990 17,000,808 66,116

1991 21,866,000 66,116

1992 19,054,000 65,446

1993 22,552,000 65,446

1994 18,890,000 69,240

1995 21,687,000 69,240

1996 18,475,000 66,561

1997 21,768,000 66,561

1998 20,437,000 64,138

1999 17,870,000 64,138

2000 20,438,000 60,293

2001 18,041,000 60,293

2002 19,126,000 56,012

Source: Florida Department of Agriculture and Consumer Services

337

Production

Per

Acre

271.69

260.19

242.51

209.19

238.84

303.10

294.33

326.57

346.18

347.52

257.14

330.72

291.14

344.59

272.82

313.21

277.56

327.04

318.64

278.62

338.98

299.22

341.46


Citrus Acreage/

Total Acreage

17.7%

18.4%

19.8%

19.8%

19.8%

20.0%

20.2%

20.2%

20.5%

20.5%

20.8%

20.8%

20.6%

20.6%

21.8%

21.8%

20.9%

20.9%

20.1%

20.1%

18.9%

18.9%

17.6%

Registered Voters of Indian River County

Fiscal Year Ended Population (I) Republican (2)

1981 63,100 12,851

1982 66,915 14,585

1983 69,414 15,614

1984 74,162 18,893

1985 76,442 19,123

1986 80,023 21,038

1987 83,515 21,079

1988 87,512 24,706

1989 89,000 25,644

1990 90,208 28,289

1991 92,428 26,738

1992 94,091 31,007

1993 95,641 30,523

1994 97,415 31,762

1995 100,261 32,634

1996 102,211 35,507

1997 104,605 36,895

1998 106,675 36,481

1999 109,579 37,718

2000 112,947 38,256

2001 115,716 39,007

2002 118,149 40,748

2003 120,271 38,727

Democratic (2)

15,161

16,594

15,903

18,082

17,460

18,102

16,829

18,697

17,860

18,816

16,653

17,848

17,585

17,763

18,282

20,226

21,443

20,761

21,932

22,064

22,875

23,915

22,429


Other Party (2) Total (2)

1,772 29,784

1,974 33,153

1,837 33,354

2,413 39,388

2,503 39,086

2,755 41,895

2,838 40,746

3,276 46,679

3,264 46,768

3,499 50,604

3,124 46,515

3,701 52,556

3,603 51,711

3,689 53,214

4,637 55,553

6,256 62,029

7,700 66,038

8,394 65,636

9,736 69,386

11,100 71,420

11,975 73,857

13,170 77,833

12,779 73,935

(I) Source: U.S. Census and Bureau of Economic and Business Research, University of Florida

(2) Source: Indian River County Supervisor of Elections

338

INDIAN RIVER COUNTY MILLAGES BY TAX CODE

TAX CODE NO. 2003/04 2002/03 2001/02 2000/01

1 Arnbersand 18.80438 18.66295 18.77655 19.43459

1D Unincorporated 18.80438 18.66295 18.77655 19.43459

2 Sebastian 21.71438 21.65495 21.89365 22.99519

3A Unincorporated 17.50010 17.39970 17.80920 18.02160

3C Unincorporated 18.80438 18.66295 18.77655 19.43459

3F Unincorporated 18.54058 18.39915 18.51275 19.15591

4 Fellsmere 22.87398 22.81455 23.05325 23.74519

5 Indian River Shores 16.40988 16.22655 16.36565 16.93189

6 Indian River Shores 16.05988 16.08955 16.22305 16.78189

7 Unincorporated 18.45438 18.52595 18.63395 19.28459

7 A Rockridge 18.45438 18.52595 18.63395 19.28459

7B Unincorporated 18.45438 18.52595 18.63395 19.28459

7E Unincorporated 18.19058 18.26215 18.37015 19.00591

7G Gifford 18.45438 18.52595 18.63395 19.28459

7I Unincorporated 18.45438 18.52595 18.63395 19.28459

7J Unincorporated 18.45438 18.52595 18.63395 19.28459

7K Unincorporated 18.45438 18.52595 18.63395 19.28459

7L Unincorporated 18.45438 18.52595 18.63395 19.28459

7M Unincorporated 18.45438 18.52595 18.63395 19.28459

7N Unincorporated 18.45438 18.52595 18.63395 19.28459

70 Unincorporated 18.45438 18.52595 18.63395 19.28459

7Q Unincorporated 18.45438 18.52595 18.63395 19.28459

7R Unincorporated 18.45438 18.52595 18.63395 19.28459

7S Unincorporated 18.45438 18.52595 18.63395 19.28459

7T Unincorporated 18.45438 18.52595 18.63395 19.28459

7U Unincorporated 18.45438 18.52595 18.63395 19.28459

8 Vero Beach 18.91648 19.07005 19.30315 19.98769

9 Orchid 18.01938 17.99995 18.64625 19.67449

339


1999/00 1998/99

19.37851 20.21795

19.37851 20.21795

22.91531 25.20205

18.48030 19.11140

19.37851 20.21795

19.09183 19.93945

23.66531 24.45275

16.84901 17.81405

16.75231 17.71325

19.28181 20.11715

19.28181 20.11715

19.28181 20.11715

18.99513 19.83865

19.28181 20.11715

19.28181 20.11715

19.28181 20.11715

19.28181 20.11715

19.28181 20.11715

19.28181 20.11715

19.28181 20.11715

19.28181 20.11715

19.28181 20.11715

19.28181 20.11715

19.28181 20.11715

19.28181 20.11715

19.28181 20.11715

19.96111 20.74375

20.11511 21.26555

2003/2004 Budget

2003/2004 Budget

LONG TERM DEBT

Long Term Debt Analysis ................................................................................................................................... 340

Existing Long Term Debt .................................................................................................................................... 341

Schedule of Total Debt Outstanding for Fiscal Year Ends ................................................................................. 342

Schedule of Debt Outstanding for Enterprise Funds ........................................................................................... 343

Schedule of Debt Outstanding for All Other Funds ............................................................................................ 343

Schedule of Annual Debt Service Payments ...................................................................................................... 344

Water & Sewer Revenue Refunding Bonds, Series 1993A - $47,190,000 Bonds .............................................. 345

Water & Sewer Revenue Refunding Bonds, Series 1996 - $38,900,000 Bonds ................................................. 346

Spring Training Facility Revenue Bonds, Series 2001 - $16,810,000 Bonds ..................................................... 347

Environmentally Sensitive Land Acquisition Bonds, Series 2001 - $11,000,000 Bonds .................................... 348

Recreational Revenue Refunding Bonds, Series 2003 - $6,455,000 Bonds ........................................................ 349

Environmentally Sensitive Land Acquisition Bonds, Series 2003 - $7,800,000 Bonds ...................................... 350

2003/2004 Budget

Long Term Debt Analysis

The State of Florida does not impose any debt limitations on counties; however, the Indian River County Board of Commissioners has been very conservative in the past regarding financial issues. It is reasonable to expect that this inclination will continue in the future, so County debt levels should remain at fairly low levels for the near future. These philosophies are outlined in the County's Debt Policies (please see the POLICY portion of this document), and are depicted in the graphs and narratives throughout this section.

Indian River County's outstanding debt at the end of FY 2002/2003 stands at $112,930,000 comprised mostly of revenue bonds. Enterprise Funds support 70.1 % of the overall debt

Recreation Rev. 2003 6%

2003/2004 Budget Long Term Debt

Composition Of Long Term Debt

Water & Sewer 1996

30% -----

Water & Sewer 1993A 34%

Dodger Facility 14%

Land Acquisition

2003 7%

Land Acquisition

2001 9%

(Utilities Department 64.4%; and Golf Course 5.7%), leaving about $33,750,000 in bonds paid from General Governmental funds. The only general obligation (G.O.) bonds outstanding are the Series 2003 Land Acquisition Refunding Bonds and the Series 200 I Land Acquisition Bonds. Voters approved these issues by referendum in November 1992, and the funds are used for acquiring environmentally sensitive lands within Indian River County.

In July 2003, the County issued the General Obligation Land Acquisition Refunding Bonds in the aggregate principal amount of $7,800,000. These bonds were issued to refund the Series 1995 General Obligation Land Acquisition Bonds, which were originally issued in the amount of $15 million. The Series 1995 bonds were issued to fund the acquisition of environmentally sensitive lands within the county, along with the necessary restoration, remediation and reclamation activities to preserve and enhance such lands. This was the first of two debt issues authorized by voter referendum in I 992 for the preservation of environmental lands. During 2003 interest rates declined substantially in the debt market, which made it possible to refund the 1995 Series bonds at a substantially lower interest rate. The new bonds were issued at a true interest cost (TIC) of 2.05%, compared to 5.02% for the 1995 Series. This resulted in a decrease of about $200,000 in annual debt service over the life of the bonds for a net present value savings of over $1.3 million. These lower borrowing costs were passed on to the taxpayers, as the tax rate to support this debt service was reduced by 17% from the previous year.

The low interest rate environment allowed the County to refund the Series 1993 Recreation Revenue Refunding Bonds during fiscal year 2002/03. These bonds were issued in 1993 in the aggregate principal amount of $9,875,000 to refund two previous bond issues for the construction of the Sandridge Golf Club. Sandridge consists of two 18-hole golf courses, a driving range, and clubhouse. The Series 2003 Recreational Refunding Revenue Bonds were issued in September 2003, in the aggregate principal amount of $6,455,000 to refund the remaining bonds from the 1993 Series. The new bonds were issued at a true interest cost of 3 .65% compared to 5.47% for the refunded bonds. This decreased annual debt service for the golf course by about $70,000 per year, for a net present value savings of about $450,000 over the remaining life of the bonds.

Indian River County voters originally approved the levy of the Optional One-Cent Sales Tax in March 1989 for a period of fifteen (15) years. Optional Sales Tax can be used for financing, planning, and constructing infrastructure for public purposes within the County. The One-Cent Sales Tax revenues have allowed the organization to fund general government, public safety, and transportation infrastructure with cash instead of

340


long-term borrowing. With the end of the fifteen-year levy approaching in May 2004, a referendum was placed on the ballot for the voters to decide whether to extend the levy. On November 5, 2002, the voters approved a referendum extending the sales tax for another 15 years and 7 months (until December 31, 2019). This should allow the County to continue to fund capital infrastructure on a cash basis. Therefore, the need for additional debt for governmental-type operations will remain limited for the next fifteen years.

Indian River County Estimated Bonding Capacity without Public Vote

Ten Years Twenty Years Thirty Years Pledge Source (3.40%) (4.40%) (4.77%)

Half-Cent Sales Tax $49,000,000 $77,000,000 $92,000,000

Total Gas Taxes $46,400,000 $72,800,000 $87,400,000 Tourist Development Tax $12,200,000 $19,100,000 $23,000,000 First Guaranteed (Revenne Sharin~ l $1,700,000 $2,700,000 $3,300,000

Second Guaranteed (Revenue Sharing) $3,600,000 $5,700,000 $6,800,000

Total Bonding Canacitv $112,900,000 $177,300,000 $212,500,000

Other unforeseen events can arise, which would require long term financing. The best measure of how well an organization is equipped to meet cash flow needs is its bonding capacity. Bonding capacity determines how much long term debt available revenues can support. Utilizing Half-Cent Sales Tax, Gas Taxes, and Tourist Taxes not already pledged to debt, Indian River County's current bonding capacity without a public vote, is $112,900,000 over the next ten years (assumes 3.40% cost of capital, see table above).

Schedule of Existing Long Term Debt

Initial Principal Average Principal Remaining Interest Final Bond Rating/

Bond Issue/ Description Arnonnt rn>9/30/2003 Rate Maturity Agency Security Pledge

Water & Sewer Revenue

1993 A Series 47,190,000 38,570,000 5.76% 2024 AAA/FGIC Water & Sewer

(Insured) Revenues

1996 Series 38,900,000 34,190,000 5.75% 2026 AAAIFGIC Water & Sewer

(Insured) Revenues

Recreational Revenue 2001 Series Spring

16,810,000 15,990,000 4.87% 2031 AAA/FGIC State Funds, ½ Cent

Training Facility (Insured) Sales Tax, Tourist Tax

2003 Series Refunding AAAIAMAC Golf club NI, fronton

6,455,000 6,455,000 3.65% 2016 rev., & sub lien½ cent Recreational Revenue (Insured)

sales tax

Voted G.O. Debt Envirornnental Lands

7,800,000 7,800,000 2.05% 2010 AAA/AMAC General Obligation

Acquisition 2003 Series (Insured)

Envirornnental Lands 11,000,000 9,925,000 3.89% 2016

AAA/FSA General Obligation

Acquisition 2001 Series (Insured)

Total Bonds Outstanding 112,930,000

341

Total Debt Outstanding At Fiscal Year Ends


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342

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Annual debt service payments decrease over time as each bond reaches maturity. As shown, the Land Acquisition Series 2003 Bonds will reach maturity in 2010. This will reduce the annual debt service obligation by about $1.2 million. The Land Acquisition Bonds are currently the only general obligation debt outstanding for Indian River County. These bonds are voted general obligation debt authorized by a voter referendum in 1992. This follows the County's Debt Policy (see POLICY section) of issuing only revenue bonds whenever possible.

344

Water & Sewer Revenue Refunding Bonds, Series 1993 A

Fiscal Year Principal Requirements Total Ending Outstanding Principal Interest Payment

9/30/93 46,890,000 300,000 1,021,702 1,321,702

9/30/94 46,195,000 695,000 2,444,285 3,139,285

9/30/95 45,475,000 720,000 2,423,435 3,143,435

9/30/96 44,730,000 745,000 2,398,955 3,143,955

9/30/97 43,960,000 770,000 2,371,018 3,141,018

9/30/98 43,160,000 800,000 2,339,255 3,139,255

9/30/99 42,325,000 835,000 2,304,855 3,139,855

9/30/00 41,450,000 875,000 2,267,280 3,142,280

9/30/01 40,535,000 915,000 2,226,155 3,141,155

9/30/02 39,575,000 960,000 2,182,235 3,142,235

9/30/03 38,570,000 1,005,000 2,134,235 3,139,235

9/30/04 37,515,000 1,055,000 2,083,985 3,138,985

9/30/05 36,405,000 1,110,000 2,030,180 3,140,180

9/30/06 35,235,000 1,170,000 1,972,460 3,142,460

9/30/07 34,005,000 1,230,000 1,910,450 3,140,450

9/30/08 32,695,000 1,310,000 1,830,500 3,140,500

9/30/09 31,300,000 1,395,000 1,745,350 3,140,350

9/30/10 29,825,000 1,475,000 1,668,625 3,143,625

9/30/11 28,270,000 1,555,000 1,587,500 3,142,500

9/30/12 26,630,000 1,640,000 1,501,975 3,141,975

9/30/13 24,900,000 1,730,000 1,411,775 3,141,775

9/30/14 23,075,000 1,825,000 1,316,250 3,141,250

9/30/15 21,150,000 1,925,000 1,216,250 3,141,250

9/30/16 19,120,000 2,030,000 1,110,375 3,140,375

9/30/17 16,985,000 2,135,000 1,003,800 3,138,800

9/30/18 14,735,000 2,250,000 891,713 3,141,713

9/30/19 12,365,000 2,370,000 773,588 3,143,588

9/30/20 9,875,000 2,490,000 649,163 3,139,163

9/30/21 7,250,000 2,625,000 518,438 3,143,438

9/30/22 4,490,000 2,760,000 380,625 3,140,625

9/30/23 1,585,000 2,905,000 235,725 3,140,725

9/30/24 0 1,585,000 83,213 1,668,213

$47,190,000 $50,035,347 $97,225,347

Purpose

These bonds were issued to provide funds to (i) retire all of the County's outstanding bonds relating to the Water & Sewer System at the time of issuance. This prior debt consisted of the "Series 1986 Farmers Home Loans" Bonds with aggregate principal of $9,562,400 outstanding; the Refunding Bonds,

345


Series 1989 with a $6,300,000 balance remaining; and the Series 1991 Revenue Bonds, (ii) retire debt secured by special assessments collected on benefited property cons1stmg of Special Assessment Revenue Bonds, Series 1989 and 1990 with $5,435,000 outstanding, and (iii) make certain capital improvements and additions to the County Water & Sewer System as listed below.

• North Reverse Osmosis (RO) Plant water storage tank - $3,200,000

• Sonth County RO Water Treatment Plant expansion - $1,125,000

• Water line extensions in varions areas of the County - $3,200,000

• West Wastewater Treatment Plant (WWTP) expansion - $4,300,000

Average Interest Rate

Series 1993A - 5.76%

Initial Principal Amount

Series 1993A - $47,190,000

Term of Bonds

Series 1993A - 31 Years

Pledged Revenue

Net revenues of the Water & Wastewater System of Indian River County, plus 1989 and 1990 special assessment revenues. Debt Service is recorded in Fund 4 71.

Bond Insurer

Financial Guaranty Insurance Comp.

Bond Ratings

Standard & Poor's - AAA (Insured) Fitch Investors Svc. - AAA (Insured) Moody's Investor Svc. -Aaa (Insured)

Water & Sewer Revenue Bonds, Series 1996

Fiscal Year Principal Reauirements Total Ending Outstanding Princioal Interest Payment

9/30/96 38,900,000 0.00 684,981 684,981

9/30/97 38,305,000 595,000 2,054,944 2,649,944

9/30/98 37,690,000 615,000 2,032,334 2,647,334

9/30/99 37,050,000 640,000 2,007,734 2,647,734

9/30/00 36,380,000 670,000 1,980,214 2,650,214

9/30/01 35,680,000 700,000 1,951,404 2,651,404

9/30/02 34,950,000 730,000 1,920,604 2,650,604

9/30/03 34,190,000 760,000 1,887,754 2,647,754

9/30/04 33,390,000 800,000 1,852,034 2,652,034

9/30/05 32,555,000 835,000 1,813,634 2,648,634

9/30/06 31,680,000 875,000 1,772,719 2,647,719

9/30/07 30,760,000 920,000 1,728,969 2,648,969

9/30/08 29,795,000 965,000 1,682,969 2,647,969

9/30/09 28,780,000 1,015,000 1,633,512 2,648,512

9/30/10 27,710,000 1,070,000 1,580,225 2,650,225

9/30/11 26,585,000 1,125,000 1,524,050 2,649,050

9/30/12 25,400,000 1,185,000 1,462,175 2,647,175

9/30/13 24,145,000 1,255,000 1,397,000 2,652,000

9/30/14 22,825,000 1,320,000 1,327,975 2,647,975

9/30/15 21,430,000 1,395,000 1,255,375 2,650,375

9/30/16 19,960,000 1,470,000 1,178,650 2,648,650

9/30/17 18,410,000 1,550,000 1,097,800 2,647,800

9/30/18 16,775,000 1,635,000 1,012,550 2,647,550

9/30/19 15,050,000 1,725,000 922,625 2,647,625

9/30/20 13,230,000 1,820,000 827,750 2,647,750

9/30/21 11,310,000 1,920,000 727,650 2,647,650

9/30/22 9,285,000 2,025,000 622,050 2,647,050

9/30/23 7,145,000 2,140,000 510,675 2,650,675

9/30/24 4,890,000 2,255,000 392,975 2,647,975

9/30/25 2,510,000 2,380,000 268,950 2,648,950

9/30/26 0 2,510,000 138,050 2,648,050

$38,900,000 $41,250,331 $80,150,331

Purpose

The Series 1996 Water & Sewer Bonds were issued to provide funds to reimburse the County for the cost of acquiring a water and sewer system from the City of Sebastian (including tie in costs) and to make certain capital

346


improvements to the County's water & sewer system as shown below:

• Design and Construction of 3 million gallon per day (MGD) North County RO Plant - $9,000,000

• Expand South County WWTP to add 1.15 MGD of capacity - $6,500,000

• Expand Central WWTP to add 1.0 MGD of capacity - $6,000,000


Series 1996 - 5.75%


Series 1996 - $38,900,000

Term of Bonds

Series 1996 - 30 Years

Pledged Revenue

The Series 1996 Water & Sewer Revenue Bonds are secured by a lien and pledge of the Net Revenues of the water & sewer system of Indian River County. This net revenue does not include impact fees, special assessment revenue, special surcharges, or franchise fees. Debt service for this issue is charged to the Utilities Fund (471); Wastewater Treatment Department (218), Water Production Department (219), and Sludge Department (257) found in the ENTERPRISE FUNDS section of this document.

Bond Insurer

Financial Guaranty Insurance Company

Bond Ratings

Standard & Poor' s - AAA (Insured) Moody's Investor Service - Aaa (Insured)

Spring Training Facility Revenue Bonds, Series 2001

Fiscal Year Principal Requirements Total Ending Outstanding Principal Interest Payment

9/30/01 16,810,000

9/30/02 16,450,000 360,000 521,818 881,818

9/30/03 15,990,000 460,000 770,128 1,230,128

9/30/04 15,515,000 475,000 754,028 1,229,028

9/30/05 15,025,000 490,000 737,403 1,227,403

9/30/06 14,520,000 505,000 721,233 1,226,233

9/30/07 14,000,000 520,000 704,063 1,224,063

9/30/08 13,455,000 545,000 685,343 1,230,343

9/30/09 12,895,000 560,000 664,633 1,224,633

9/30/10 12,310,000 585,000 642,233 1,227,233

9/30/11 11,705,000 605,000 618,833 1,223,833

9/30/12 11,075,000 630,000 593,423 1,223,423

9/30/13 10,420,000 655,000 566,333 1,221,333

9/30/14 9,735,000 685,000 537,513 1,222,513

9/30/15 9,010,000 725,000 501,550 1,226,550

9/30/16 8,250,000 760,000 463,488 1,223,488

9/30/17 7,455,000 795,000 423,588 1,218,588

9/30/18 6,615,000 840,000 381,850 1,221,850

9/30/19 5,725,000 890,000 337,750 1,227,750

9/30/20 4,795,000 930,000 291,025 1,221,025

9/30/21 3,815,000 980,000 242,200 1,222,200

9/30/22 3,510,000 305,000 190,750 495,750

9/30/23 3,190,000 320,000 175,500 495,500

9/30/24 2,850,000 340,000 159,500 499,500

9/30/25 2,495,000 355,000 142,500 497,500

9/30/26 2,120,000 375,000 124,750 499,750

9/30/27 1,730,000 390,000 106,000 496,000

9/30/28 1,320,000 410,000 86,500 496,500

9/30/29 890,000 430,000 66,000 496,000

9/30/30 435,000 455,000 44,500 499,500

9/30/31 0 435,000 21,750 456,750

$16,810,000 $12,276,178 $29,086,178

Purpose

The Series 2001 Bonds were issued to provide funds to finance a portion of the cost of acquisition and expansion of the Dodgertown spring training facility. Indian River County entered into an agreement with the City of Vero Beach and the Los Angeles Dodgers to acquire, renovate and expand this facility. In accordance with the agreement, the Dodgers will

347


lease the facility for a period of not Jess than twenty (20) years.


Series 2001 - 4.87% True Interest Cost

Initial Principal Amonnt

Series 2001 - $16,810,000

Term of Bonds


Pledged Revenue

The Series 2001 bonds are secured by a first lien upon and pledge of (i) State Payments awarded to the County for the purpose of paying for the acquisition, construction, reconstruction, or renovation of a facility for a retained spring training franchise pursuant to Chapter 212.20, F.S., (ii) Fourth Cent Tourist Development Tax adopted in 2000 for this purpose, and (iii) Eighty-six percent (86%) of the Local Government Half-Cent Sales Tax distributed to the County pursuant to Chapter 218, Florida Statutes. The Fourth Cent Tourist Development Tax and the Half-Cent Sales Tax will automatically be released as pledged revenues immediately following the April 1, 2021 principal payment. From that point forward until final maturity, the bonds will be secured solely by the State Payments.

Bond Insurer

Financial Guaranty Insurance Company

Bond Ratings

Standard & Poor's -AAA (Insured), AA(Underlying) Fitch, Inc. - AAA (Insured), A (Underlying)


Environmentally Sensitive Land Acquisition Bonds, Series 2001


11,000,000

9/30/02 10,520,000 480,000 265,978 745,978

9/30/03 9,925,000 595,000 386,968 981,968

9/30/04 9,315,000 610,000 369,118 979,118

9/30/05 8,685,000 630,000 350,817 980,817

9/30/06 8,035,000 650,000 331,918 981,918

9/30/07 7,365,000 670,000 312,417 982,417

9/30/08 6,675,000 690,000 290,643 980,643

9/30/09 5,955,000 720,000 266,492 986,492

9/30/10 5,210,000 745,000 240,573 985,573

9/30/11 4,430,000 780,000 213,007 993,007

9/30/12 3,620,000 810,000 183,368 993,368

9/30/13 2,775,000 845,000 151,777 996,777

9/30/14 1,890,000 885,000 117,978 1,002,978

9/30/15 965,000 925,000 80,807 1,005,807

9/30/16 0 965,000 41,495 1,006,495

$11,000,000 $3,603,356 $14,603,356

Purpose

Iu November 1992, ludiau River County voters passed a referendum authorizing the issuance of $26 million in general obligation bonds for the purpose of acqumng environmentally sensitive lands. This is the second issue under the land acquisition program with an aggregate principal of $11,000,000. The bonds provide funding to acquire ownership and other interests (e.g. conservation easements and development rights) in environmentally significant lands as well as the restoration, remediation and reclamation activities to preserve and enhance such property.


Series 2001 - 3.89%


Series 2001 - $11,000,000

348

Term of Bonds


Pledged Revenue

These bonds constitute general obligations of Indian River County. The full faith, credit, and taxing power of the County are pledged for the prompt payment when due of principal and interest on the bonds. Debt service payments and other costs are supported by ad valorem taxes levied on all real property in the County. The millage rate for land acquisition for 2002/2003 is 0.2839, compared to 0.1947 last year. The voter referendum adopted in 1992 provides for a levy of up to ½ mill for debt service of Laud Acquisition Bonds. For a detail of this budget, please see Laud Acquisition Bond Fund 225 under the LAND ACQUISITION BOND section.

Bond Insurer

Financial Security Assurance Inc.

Bond Ratings

Standard & Poor's -AAA (Insured) Fitch - AAA (Insured)

Recreational Revenue Refunding Bonds, Series 2003


9/30/03 6,455,000

9/30/04 6,045,000 410,000 197,258 607,258

9/30/05 5,595,000 450,000 189,057 639,057

9/30/06 5,135,000 460,000 180,058 640,058

9/30/07 4,660,000 475,000 170,857 645,857

9/30/08 4,175,000 485,000 160,764 645,764

9/30/09 3,685,000 490,000 148,638 638,638

9/30/10 3,175,000 510,000 135,164 645,164

9/30/11 2,655,000 520,000 119,864 639,864

9/30/12 2,120,000 535,000 102,964 637,964

9/30/13 1,565,000 555,000 83,169 638,169

9/30/14 985,000 580,000 62,356 642,356

9/30/15 385,000 600,000 39,881 639,881

9/30/16 0 385,000 15,881 400,881

$6,455,000 $1,605,911 $8,060,911

Purpose

The Recreational Revenue Refunding Bonds were issued for the purpose of refunding the existing Recreational Revenue Refunding Bonds in 2003. These bonds were issued in 1993 to refund two previous issues. The Series 1993 bonds were issued in the original principal amount of $9,875,000, and at the time of the refunding, $6,735,000 in bonds were still outstanding. The Series 1985 and Series 1991 bonds were issued for the construction of the County golf course (Sandridge Golf Club), which consists of two eighteen-hole golf courses and a driving range.


Series 2003 - 3.65% (True Interest Cost)

349



Series 2003 - $6,455,000

Term of Bonds


Pledged Revenue

Payment of the Principal and Interest on the Series 2003 Recreational Revenue Refunding Bonds is payable and secured by a frrst lien upon net revenues of the golf club and the "Racetrack and Jai Alai Fronton Funds" (Fronton Funds). The Fronton Funds were subsequently replaced by an equal share of State Sales Tax (Racetrack and Fronton Replacement Revenues) during the 2000 legislative session of the State of Florida. The Series 2003 Bonds are additionally secured by a frrst lien upon 7% of the Half-Cent Sales Tax revenue received by Indian River County. All debt service costs are recorded in the Golf Course Fund 418, Clubhouse Department 236 found in the ENTERPRISE FUNDS section of this document.

Bond Insurer

AMBAC Indemnity Corporation

Bond Ratings

Standard & Poor' s - AAA (Insured) Fitch - AAA (Insured)


Environmentally Sensitive Land Acquisition Bonds, Series 2003

Fiscal Year Principal Requirements Total Ending Outstanding Princioal Interest Payment

9/30/03 7,800,000

9/30/04 6,765,000 1,035,000 186,438 1,221,438

9/30/05 5,700,000 1,065,000 165,737 1,230,737

9/30/06 4,620,000 1,080,000 146,238 1,226,238

9/30/07 3,515,000 1,105,000 124,637 1,229,637

9/30/08 2,380,000 1,135,000 99,775 1,234,775

9/30/09 1,210,000 1,170,000 71,400 1,241,400

9/30/10 0 1,210,000 36,300 1,246,300

$7,800,000 $830,525 $8,630,525

Purpose

In November 1992, Indian River County voters passed a referendum authorizing the issuance of $26 million in general obligation bonds for the purpose of acqumng environmentally sensitive lands. The first bonds under the land acquisition program were issued in 1995 with an aggregate principal of $15,000,000. The Series 2003 Land Acquisition Bonds were issued to refund the 1995 Series and achieve a lower interest rate. At the time of the refunding, the 1995 Series bonds had $8,320,000 in principal outstanding with an average interest rate of 5.02%. The land acquisition bonds provide funding to acquire ownership and other interests ( e.g. conservation easements and development rights) in environmentally significant lands as well as the restoration, remediation and reclamation activities to preserve and enhance such property.


Series 2003 - 2.05% (True Interest Cost)


Series 2003 - $7,800,000

Term of Bonds


350

Pledged Revenue

These bonds constitute general obligations of Indian River County. The full faith, credit, and taxing power of the County are pledged for the prompt payment when due of principal and interest on the bonds. Debt service payments and other costs are supported by ad valorem taxes levied on all real property in the County. The millage rate for land acquisition for 2003/2004 is 0.2344, compared to 0.2839 last year. This millage is a decrease of 17.4%, due largely the reduced interest rates on the 2003 bond issue. The voter referendum adopted in 1992 provides for a levy of up to ½ mill for debt service of Land Acquisition Bonds. For a detail of this budget, please see Land Acquisition Bond Fund 225 under the LAND ACQUISITION BOND section.

Bond Insurer

AMBAC Indemnity Corporation

Bond Ratings

Standard & Poor's -AAA (Insured) Fitch - AAA (Insured)

2003/2004 Budget

GLOSSARY

2003/2004 Budget Glossary

Account - A separate financial reporting unit for budgeting, management, or accounting purposes. All budgetary transactions, whether revenue or expenditure, are recorded in accounts. Several related accounts may be grouped together in a fund.

Accrual Basis - In accrual-basis accounting, income is realized in the accounting period in which it is earned, regardless of when the cash from these revenues is received. Expenses are recorded as they are owed, instead of when they are paid. In these funds depreciation expense is budgeted and expenditures for capital outlays are not included in budget totals.

Ad Valorem Taxes -A tax levied on the assessed value (net ofany exemptions) of real or personal property. This is commonly referred to as "property tax."

Adjusted Final Millage - Under Florida law, the actual tax rate levied by a local government when tax bills are issued. The rate is adjusted for corrected errors in property assessments for tax purposes and for changes in assessments made by property appraisal adjustment boards in each county. Usually, such changes are very slight and the adjusted millage sometimes does not change from the levy set by the taxing authority.

Adopted Budget - The financial plan of revenues and expenditures for a fiscal year as approved by the Board of County Commissioners.

Aggregate Millage Rate - A rate obtained by dividing the sum of all ad valorem taxes levied by the governing body (Board of County Commissioners for County Government) by the taxable value of the county or municipality. Expresses an average tax rate.

ALS - Advanced Life Support

Amendment - A change to an adopted budget, which may increase or decrease a fund total. The change must be approved by the Board of County Commissioners.

Appropriation - A legal authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in amount and as to time when it is expended.

Assessed Valuation - A valuation established for real estate or specific personal property by a government as a basis for levying taxes. Assessed valuation is required to approach 100% of market value in Florida. Real property is appraised as to assessed valuation at time of construction or major remodeling and all property is reappraised as to assessed valuation every two years.

Assets - Physical items or rights that have value and are owned by the reporting entity.

Balanced Budget - As defined in Chapter 192.01 (2)(b), Florida Statutes, a budget where the total of estimated receipts including balances brought forward (revenues), shall equal the total of the appropriations and reserves (expenses).

BCC - Board of County Commissioners

Board of County Commissioners - The governing body of Indian River County composed of five persons elected

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countywide.


Bond - A written promise to pay a sum of money on a specific date at a specified interest rate as detailed in a bond ordinance.

Bond Refinancing - The payoff and re-issuance of bonds, to obtain better interest rates and/or bond conditions.

BPP - Beach Preservation Plan

Budget - A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing those expenditures. The budget plau is identified as to the period for which it will be effective and if it is a proposed budget or has been approved and adopted by the Board of County Commissioners and/or management, but only within the limitations specified by state statutes and/or administrative rules and regulations.

Budget Adjustment - A revision to the adopted budget occurriug during the affected fiscal year as approved by the Board of County Commissioners via an amendment or a transfer.

Budget Document - The official written statement of the annual fiscal year fmancial plan for the County as presented by the County Administrator.

Budget Hearing - The public hearing conducted by the Board of County Commissioners to consider and adopt the annual budget.

Budget Message - A brief written statement presented by the County Administrator to explain principal budget issues and to provide policy recommendations to the Board of County Commissioners.

C & CE - Cash and Cash Equivalents

Capital Improvements - Physical assets, constructed or purchased, that have a minimum useful life of five years. These may include buildings, recreational facilities, road and drainage structures, water and wastewater structures, and equipment.

Capital Outlay - Fixed assets which have a value of $750 or more have a useful economic lifetime of more than one year; or assets of any value if the nature of the item is such that it must be controlled for custody purposes as a fixed asset.

Capital Project - a project to acquire or improve an asset with an anticipated life exceeding one year and includes land acquisition, construction, repair or structural improvement of a facility, engineering and design for a facility, and acquisition or repair of equipment. Detailed information for a capital improvement to include the time frame for completion, the location, description, the estimated total expenditure, and the proposed method of financing.

Capital Projects Funds - Capital Projects Funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by the proprietary funds).

Cash Basis - A basis of accounting in which transactions are recognized only when cash is increased or decreased.

Cash Forward Expense - A type of working capital reserve account used for paying expenses from October I of the ensuing fiscal year until the time when revenues for the new year are expected to be available, usually in about three

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months. Chapter 129 of the Florida Statutes allows counties to budget for this type of account.

Cash Forward Revenue - This is the projected amount of money available for offsetting expenditures in the new year (opening cash). This account is distinguished from the asset account "cash" because it is not an actual cash balance, but rather a projection of cash remaining in the prior year that can be "brought forward" into the new year.

CCCR - Community Child Care Resources

CDBG - Community Development Block Grant

COA - Council on Aging. The Council on Aging serves as the Community Transportation Coordinator for Indian River County and operates the public transportation function through a contract with the county.

COLA - Cost-of-Living Adjustment. This is an increase in salary for employees intended to adjust for inflation.

Constant or Real Dollars - The presentation of dollar amounts adjusted for inflation to reflect the real purchasing power of money as compared to a certain point in time in the past.

Constitutional Officers - Elected County government officials other than members of the Board of County Commissioners. The Clerk of Circuit Court, Property Appraiser, Sheriff, Supervisor of Elections and Tax Collector are Constitutional Officers, so called because their positions are authorized in the State Constitution.

Consumer Price Index (CPI) - A statistical description of price levels provided by the U.S. Department of Labor. The index is used as a measure of the increase in the cost of living (i.e., economic inflation).

Contingency - A budgetary reserve to provide for emergency or unanticipated expenditures during the fiscal year.

COOP-Continuity of Operations Plan. This is a plan developed by the Department of Emergency Management for this purpose of ensuring uninterrupted operations of the local government in the event of an emergency or natural disaster.

C.O.P.E. - Community Oriented Police Enforcement.

Cost Center - A segregated set of expenditure accounts within a fund, separated for the purpose of identifying specific resources that will be applied toward a specific goal.

County Administrator - The Chief Executive Officer of the County appointed by the Board of County Commissioners.

CTC - Community Transportation Coordinator. The IRC Council on Aging serves as the CTC for the County.

Debt Service - Payments of principal and interest to bondholders. Generally, annual debt service for a bond issue is comprised of two payments each year. One payment on the bond anniversary date will be equal to the annual principal payment and six months of accumulated interest and the other payment will be 180 days later and be equal to six months of accumulated interest.

Department - An organizational unit of the County responsible for carrying out a major gove=ental function, such as Public Works or Community Development.

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Dependent Special District - A special district whose governing body and budget are established by the Board of County Commissioners.

Depreciation - The periodic expiration of an asset's useful life. Depreciation is a requirement in proprietary type funds (such as enterprise and internal service funds).

Distingnished Bndget Presentation Awards - A voluntary awards program administered by the Government Finance Officers Association (GFOA) to encourage governments to prepare effective budget documents.

Division - A basic organizational unit of the County, which is functionally unique in its service delivery.

ECB - Environmental Control Board - See General Fund Department 252.

EDA - Economic Development Act

EMA - Emergency Management Assistance

Employee (or Fringe) Benefits - Contributions made by a government to meet commitments or obligations for employee fringe benefits. Included is the government's share of costs for Social Security and the various pension, medical, and life insurance plans.

EMS - Emergency Medical Services

Encumbrance - The commitment of appropriated funds to purchase an item or service.

Enterprises - Activities of government, which are operated and accounted for as businesses. Enterprises rely principally on user fees earned by the business to fund operations. In Indian River County, the Utility System, Solid Waste Disposal District, Golf Course, Shooting Range and Building Department are enterprises.

EOC - Emergency Operations Center

E.S.D - Emergency Services District

Exempt, Exemption, Non-exempt - Amounts determined by State law to be deducted from the assessed value of property for tax purposes. Tax rates are applied to the balance, which is called the non-exempt portion of the assessment. A 1980 amendment to the Florida Constitution sets the exemptions of homesteads at $25,000. That means that a homeowner with property assessed at $50,000 would have to pay taxes on $25,000 of the assessment. Eligible homeowners must apply for the exemptions by March 1 of the first year of residence; thereafter renewal is automatic. Other exemptions apply to agricultural land and property owned by widows, the blind, the permanently and totally disabled people who meet certain income criteria.

Expenditures - Decreases in net financial resources. Expenditures include operating expenses, capital outlays and debt service payments, which require current or future use of current assets.

Expenses - Decreases in net total assets. Expenses represent the total cost of operations during a specific period regardless of the timing ofrelated expenditures.

FBIP - Florida Boating Improvement Program

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FDEP - Florida Department of Environmental Protection.

FOOT - Florida Department of Transportation

FEMA - Federal Emergency Management Agency

Final Millage - The tax rate adopted in the final public budget hearing of a taxing authority.

FIND - Florida Inland Navigation District


Fiscal Year - A 12-month period of time to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations. In Florida, the fiscal year for all local governments extends from October 1 to September 30.

Fixed Assets -Assets of a long-term character such as land, buildings, improvements other than buildings, machinery, equipment and furniture whose cost is in excess of a specific amount and whose life expectancy is in excess of one year. Such assets are entered into a computer program, which controls the location and value of each item until it loses its usefulness, and is traded on a replacement asset or is otherwise disposed of.

FPL - Florida Power & Light

Full Faith and Credit - A pledge of a government's taxing power to repay debt obligations.

Functions - Expenditure classification according to the principal purpose for which the expenditures were made. The Florida Uniform Accounting System specifies the functions to be identified such as: general government service, public safety, physical environment, etc.

Fund - A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations of that fund.

Fund Accounting - The accounts of the County are organized on the basis of funds and account groups, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures, or expenses, as appropriate. Government resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

Fund Balance - A term used to express the equity (assets minus liabilities) of governmental funds and trust funds.

FY - Fiscal Year

Gas Tax - The gas tax imposed for the benefit of Indian River County is 10 cents per gallon made up of the following:

County Taxes:

Local Option Gas Tax (Chapter 336.025 F.S.) Tax enacted upon notification to State Department of Revenue

6 cents

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County Gas Tax (Chapter 206.40 F.S.) Tax enacted upon approval of Florida Statute

One-Cent Voted Gas Tax (Chapter 336.021 F.S.) Tax enacted upon voter approval of County referendum

State Taxes:

Constitutional Gas Tax (Chapters 206.41 & 206.47 F.S.) Tax enacted by Florida Statute

1 cent

1 cent

2 cents


All gas tax is collected by the State of Florida Department of Revenue, and the revenue from each is distributed, less a service fee, to the counties according to a specific formula.

General Fund - The main operating fund for Indian River County, which is used to account for all financial resources, except those required to be accounted for in another fund. The majority of funding is from ad valorem taxes. The collection and disbursement of monies to the constitutional officers is accounted for in this fund.

General Obligation Bonds - Debt, which is secured by the full faith and credit of government. Property taxes are the main revenue used to repay general obligation bonds, but if bondholders are not repaid, they have a legal claim against any revenue or asset of the government. G.O. debt, as these bonds are called, may only be incurred in Florida if approved by voters in a referendum.

GAAP-Generally Accepted Accounting Principles - Uniform minimum standards and guidelines for financial accounting and reporting. They govern the form and content of the basic financial statements of an entity. GAAP encompasses the conventions, rules, and procedures necessary to define accepted accounting practices at a particular time. They include not only broad guidelines of general applications, but also detailed practices and procedures. GAAP provides a standard by which to measure financial presentations. The primary authoritative statement on the application of GAAP to state and local governments are National Committee on Governmental Accounting (NCGA) pronouncements. Every government should prepare and publish financial statements in conformity with GAAP. The objectives of government GAAP financial reports are different from, and much broader than, the objectives of business GAAP financial reports.

G.I.S. - Geographic Information System

Goal - A statement that describes the purpose toward which an endeavor is directed, such as a target or target area.

Grants - A contribution by a government or other organization to support a particular function. Grants may be classified as either operational or capital, depending upon the grantee.

HRS - Health and Rehabilitative Services

Homestead Exemption - Refer to definition for exempt, exemption, non-exempt.

HUD - Department of Housing and Urban Development

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Impact Fees - Fees charged to land developers at the time of development for the cost of construction of facilities to serve the development site (roads, parks, etc.).

Infrastructure - The physical assets of a government (e.g., streets, water, sewer, public buildings and parks).

Interfund Transfers - Budgeted amounts transferred from oue governmental accounting fund to another for work or services provided. These represent a "double counting" of expenditures. Therefore, these amounts are deducted from the total County operating budget to calculate the "uet" budget.

Intergovernmental Revenue - Funds received from federal, state and other local government sources in the form of grants, shared revenues, and payments in lieu of taxes.

Internal Service Charges - The charges to user departments for internal services provided by another government agency, such as data processing, or insurance funded from a central pool.

IRC - Indian River County

IRCLHAP/SIDP - Indian River County Local Housing Assistance Plan/State Housing Initiative Partnership. See Fund 123.

LAAC - Land Acquisition Advisory Committee.

LDR's - Land Development Regulations. These are set by the Planning department to guide commercial and residential development in the County.

LED - Light Emitting Diode

Legally Adopted Budget - The total of the budgets of each County fund including budgeted transactions between funds. Approved by the Board of County Commissioners in conformance with Florida State Statutes Chapters 200.65 and 129.

Levy - To impose taxes, special assessments, or service charges; or, another term used for millage rate.

Liabilities -Debts of a business enterprise or governmental entity owed to outsiders (creditors).

Line Item Budget - A budget that lists each account category separately along with the dollar amount budgeted for each account, such as office supplies, overtime, or rolling stock purchases.

LOGT - Local Option Gas Tax.

LOST - Local Option Sales Tax.

Long Term Debt - Debt with a maturity of more than one year after the date of issuance.

Mandate - Any responsibility, action or procedure that is imposed by one sphere of government on another through legislative, administrative, executive, or judicial action as a direct order, or that is required as a condition of aid.

MANWAC - Marine Advisory Narrows Watershed Action Committee.

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Measurement Focus - The accounting convention which determines (1) which assets and which liabilities are included on an entity's balance sheet and (2) whether its operating statement presents "financial flow" information (revenues and expenditures) or "capital maintenance" information (revenues and expenses).

Mill - The property tax rate, which is based on the valuation of property. A tax rate of one mill produces one dollar of taxes on each $1,000 of assessed property valuation.

Millage Rate - A rate expressed in thousands. As used with ad valorem (property) taxes, the rate expresses the dollars of tax per one thousand dollars of taxable values.

Modified Accrual Basis - The basis of accounting adopted for a governmental fund; as appropriate for fund type, should be used in measuring financial positions and operating results. Under it, revenues are recognized when they become both "measurable" and "available to finance expenditures of the current period." Expenditures are recognized when the related fund liability is incurred except for: (1) inventories of materials and supplies which may be considered expenditures either when purchased or when used; (2) prepaid insurance and similar items which need not be reported; (3) accumulated unpaid vacation, sick pay, and other employee benefit amounts which need not be recognized in the current period, but for which larger-than-normal accumulations must be disclosed in the notes to the financial statement; ( 4) interest on special assessment indebtedness which may be recorded when due rather than accrued, if approximately offset by interest earnings on special assessment levies; and (5) principal and interest on long-term debt which are generally recognized when due. All governmental funds and Expendable Trust Funds are accounted for using the modified accrual basis of accounting.

MPO - Metropolitan Planning Organization. See SPECIAL REVENUE FUND 124.

M.S.B.U.-Municipal Services Benefit District - A specific taxing unit established by the Board of County Commissioners via an adopted ordinance which derives a specific benefit for which a special assessment is imposed to defray part or all of the cost of providing that benefit.

M.S.T.U.-Municipal Services Taxing Unit - A specific taxing unit established by the Board of County Commissioners via an adopted ordinance which derives a specific benefit for which a levy is imposed to defray part or all of the cost of providing that benefit.

Net Budget - The legally adopted budget less all interfund transactions. These amounts in the budget represent transfers and interfund reimbursements, which appear in both fund budgets and therefore inflate the budget total. By subtracting these amounts from the legally adopted budget, the net budget reflects the current position of the operating costs of the county.

Object Code - An account to which an expense or expenditure is recorded in order to accumulate and categorize the various types of payments that are made by governments. These are normally grouped into Personal Services, Operating Expenses, Capital Outlay, and Other categories for budgetary analysis and financial reporting purposes. Certain object codes are mandated by the State of Florida Uniform Accounting System.

Objective - A defined method to accomplish an established goal.

Operating Transfers - Legally authorized transfers from a fund receiving revenue to the fund tluough which the resources are to be expended, transfers of tax revenues from a Special Revenue Fund to a Debt Service Fund, transfers from the General Fund to a Special Revenue or Capital Projects Fund, operating subsidy transfers from the General or a Special Revenue Fund to an Enterprise Fund, and transfers from an Enterprise Fund, other than

358

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payments in lieu of taxes, to finance General Fund expenditures.


Pay-as-you-go Basis - A term used to describe a financial policy by which capital outlays are financed from current revenues rather than through borrowing.

Performance Measure - Specific qualitative and/or quantitative measures of work performed as an objective of a department.

Personal Property - Livestock, commercial equipment and furnishings, attachments to mobile homes, railroad cars, and similar possessions that are taxable under state law.

Personnel - Authorized Positions - Number of positions authorized for a department/division. They may be full-time or part-time positions that are filled all year long rather than only seasonal or temporary positions.

Property Appraiser - The elected county official responsible for setting property valuations for tax purposes and for preparing the annual tax roll.

Purpose - A broad statement of the goals, in terms of meeting public service needs, that a department is organized to meet.

Quasi-non-profit Organizations - Agencies that provide services the County is mandated to provide by law, legislation, or the County's Comprehensive Plan. If these agencies did not provide such services, the County would have to provide them instead.

R.E.P. - Radiological Emergency Preparedness

Real Property - Land and the buildings and other structures attached to it that are taxable under state Jaw.

Reserve for Contingencies - An amount set aside, consistent with statutory authority that can subsequently be appropriated to meet unexpected needs.

Retained Earnings - An equity account reflecting the accumulated earnings of an Enterprise or Internal Service Fund.

Resolution - A special or temporary order of a legislative body; an order of a legislative body requiring less legal formality than an ordinance or statute.

Revenue Bonds - Debt, which is secured only by specific identified revenues. Revenue bonds are explicitly not secured by the full faith and credit of the government. If bondholders are not repaid, they have a legal claim only against the particular revenues used to secure the debt.

Revenues - Revenues may be operationally defined in governmental fund accounting as "all increases in fund net assets except those arising from interfund reimbursements, interfund operating and residual equity transfers, or Jong term debt issues."

Rollback Rate - The millage rate which would generate the same ad valorem tax revenue as was generated the previous year, excluding changes in taxable valuation resulting from new construction, annexation or de-annexation. If the proposed aggregate millage rate exceeds the aggregate rolled-back rate, then by Jaw the advertisement for the public hearings to adopt the millage and budget must contain a prominent notice of the tax increase. The

359


advertisement mnst state the percentage by which the rolled-back rate is exceeded as the percentage of the proposed tax increase. The rolled-back rate is used in the same manner for individual millage levies.

SHIP - State Housing Initiatives Partnership

SSI - Social Security Insurance

Sales Tax - Taxes imposed upon the sale of designated goods, rentals, leases and specific services as part of the sale (Section 212.054 F.S.). These taxes are collected and retained by the State with the exception of the Local Government Half-Cent Sales Tax Program (effective July 1, 1988) which returns to the cities and connties almost all the funds collected for that portion of the tax on the basis of specific formulas. In Florida, local governments may use the half-cent sales tax for any lawful purpose. The Local Option Sales Tax program is a county levied tax, which allows counties to levy for a period up to 15 years, a one-cent discretionary surcharge on all transactions subject to taxation under Florida Statutes, Section 212.054. However, the maximum amount to be taxed per transaction is limited to $5,000. Indian River County adopted the additional one-cent sales tax for a period of fifteen years, which was passed by a majority vote of the residents on March 14, 1989. It became effective June 1, 1989. The local option sales tax may be used only for capital improvements.

Service Level - Services or products which comprise actual or expected output of a given program. Focus is on results, not measures of workload.

Special Assessments - Collections resulting from compulsory levies against certain properties to defray all or part of the cost of specific improvements or services presumed to be of general benefit to the public and of special benefit to the assessed property.

Special Revenue Fund - A governmental accounting fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes.

State Shared Revenues - Revenues collected by the state and proportionately shared with counties and/or municipalities on the basis of specific formulas. Such revenues include: Intangible Personal Property Taxes, Insurance Agents County Licenses, Mobile Home Licenses, Alcoholic Beverage Licenses and Local Government Half-Cent Sales Tax.

Statute - A written law enacted by a duly organized and constituted legislative body.

S.W.D.D. - Solid Waste Disposal District. See Special Revenue Fund 411

Tax Rate - The amount of tax stated in terms of a unit of the tax base; for example, five mills equals five dollars per thousands of taxable value.

Taxes - Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits such as special assessments. Neither does the term include charge for services rendered only to those paying such charges as, for example, wastewater service charges.

Taxable Valuation - The value used for computing the ad valorem taxes levied against property. The taxable value is the assessed value less any exemptions allowed by law. The most common exemption is the $25,000 homestead exemption allowed if the owner uses the property as the principal residence. There are also exemptions for disability, government owned and non-profit owned property.

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exemption allowed if the owner uses the property as the principal residence. There are also exemptions for disability, government owned and non-profit owned property.

TIC- True Interest Cost is a measure of interest rate costs for bond issues. This is the average interest rate on debt issued by a governmental entity. The TIC, also known as the "Canadian Interest Cost" is often used as the criteria in awarding a competitively bid issue, since it is the truest measure of interest cost to the borrower.

TIP - Transportation Improvement Program required by the Florida Department of Transportation. The TIP identifies federally funded projects for both a three-year period and five-year period. The program is updated annually. The purpose is to establish a staged multi-year program of transportation improvement projects for the IRC MPO area.

Tourist Development Tax - The local government Tourist Development Tax was established by Florida Statute 125.0104 in 1977 to provide counties with an option to raise additional revenue for tourism related projects or activities. Indian River County adopted this tax in 1987, charging 2% on the rental for rooms that are rented for less than a six-month period. In 1993, this rate was increased to 3%. In February 2001, this rate was increased to 4%. This additional cent is used to provide security for the Series 200 I Spring Training Facility Bonds. The remaining 3 cents are utilized for beach improvement (50%), tourist promotion and advertising, and improvement of the arts (50%). The Clerk of the Circuit Court began collecting this revenue locally in 2000. Prior to that time, the State Department of Revenue collected these funds and remitted them to the County on a monthly basis.

Transfers In/Out -Amounts transferred from one fund to another to assist in financing the services of the recipient fund. Transfers do not constitute revenues or expenditures of the governmental unit but only of the individual funds. Thus, they are budgeted and accounted for separately from other revenues and expenditures.

TRIM - Truth in Millage. (See below).

Truth In Millage Law - Also called the TRIM bill. A 1980 law enacted by the Florida legislature, which changed the budget process for local taxing agencies. It was designed to keep the public informed about the taxing intention of the various taxing authorities.

Uniform Accounting System - The chart of accounts prescribed by the Office of the State Comptroller designed to standardize financial information to facilitate comparison and evaluation ofreports.

Unencumbered Balance - The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount of funds still available for future needs.

Unincorporated Area- That portion of the County, which is not within the boundaries of any municipality.

UPWP - Unified Planning Work Program - An annual State requirement for the Metropolitan Planning Organization. It is an adopted plan to ensure that a continuing, cooperative and comprehensive approach to planning for transportation needs is maintained and properly coordinated with other counties, other MPO' sand the Treasure Coast Regional Planning Council.

U.S.G.A. - United States Golf Association

User Fees - The payment of a fee for direct receipt of a public service by the benefitting party.

VA- Veteran's Administration

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2003/2004 Budget

Documents

Distinguished Budget Presentation - Indian River County