AGENDA WORKSHOP JULY 2012 · 001-118 irc soil and water conservation 001-119 law library 001-201 administrator - operations 001-202 general services 001-203 human resources 001-206

BOARD OF COUNTY COMMISSIONERS INDIAN RIVER COUNTY, FLORIDA

AGENDA

2012/2013 BUDGET WORKSHOP TENTATIVE SCHEDULE*

WEDNESDAY, JULY 18, 2012 - 9:00 A.M.

County Commission Chamber Indian River County Administration Complex

1801 27th Street, Building A Vero Beach, FL 32960

www.ircgov.com

COUNTY COMMISSIONERS Gary Wheeler, Chairman District 3 Joseph A. Baird, County AdministratorPeter D. O’Bryan, Vice Chairman District 4 Alan S. Polackwich, Sr., County AttorneyWesley S. Davis District 1 Jeffrey R. Smith, Clerk to the BoardJoseph E. Flescher District 2 Bob Solari District 5

Call to Order

Invocation – Stan Boling, Planning Director

Pledge of Allegiance – Gary Wheeler, Commission Chairman

TIME 9:00 A.M. GENERAL OVERVIEW SESSION JOSEPH A. BAIRD, COUNTY ADMINISTRATOR 9:15 A.M. TO 9:45 A.M. GENERAL FUND

001-101 BOARD OF COUNTY COMMISSIONERS 001-102 COUNTY ATTORNEY 001-107 COMMUNICATIONS/EMERGENCY SERVICE

001-109 MAIN LIBRARY 001-112 NORTH COUNTY LIBRARY 001-113 BRACKETT LIBRARY 001-118 IRC SOIL AND WATER CONSERVATION 001-119 LAW LIBRARY 001-201 ADMINISTRATOR - OPERATIONS 001-202 GENERAL SERVICES 001-203 HUMAN RESOURCES 001-206 VETERANS SERVICE

Page 1 of 6

TIME

GENERAL FUND (Cont’d) 001-208 EMERGENCY MANAGEMENT 001-210 PARKS 001-211 HUMAN SERVICES 001-212 AG EXTENSION 001-213 YOUTH GUIDANCE 001-216 PURCHASING 001-220 FACILITIES MANAGEMENT 001-229 OFFICE OF MANAGEMENT AND BUDGET 001-237 FPL GRANT EXPENDITURES 001-238 EMERGENCY BASE GRANT 001-241 COMPUTER SERVICES 001-246 INSURANCE PREMIUMS 001-250 COUNTY ANIMAL CONTROL 001-251 MAILROOM/SWITCHBOARD 9:45 A.M. TO 10:00 A.M. MUNICIPAL SERVICE TAXING UNIT (M.S.T.U.)

004-104 NORTH COUNTY AQUATIC CENTER 004-105 GIFFORD AQUATIC CENTER 004-108 RECREATION 004-116 OCEAN RESCUE 004-161 SHOOTING RANGE 004-204 PLANNING AND DEVELOPMENT 004-205 COUNTY PLANNING

004-207 CODE ENFORCEMENT 004-210 PARKS 004-234 TELECOMMUNICATIONS

004-400 TAX COLLECTOR 10:00A.M. TO 10:15 A.M. TRANSPORTATION FUND

111-214 ROADS AND BRIDGES 111-243 PUBLIC WORKS

111-244 COUNTY ENGINEERING 111-245 TRAFFIC ENGINEERING 111-281 STORMWATER 10:15 A.M. TO 10:30 A.M. EMERGENCY SERVICES DISTRICT 114-120 FIRE RESCUE

AGGREGATE MILLAGE STATE PROPOSED AGGREGATE MILLAGE

225-117 ENVIRONMENTALLY SENSITIVE LAND ACQ. BOND 245-117 LAND ACQUISITION BONDS – 2004 REFERENDUM 10:30 A.M. TO 10:45 A.M. BREAK

Page 2 of 6

TIME

10:45 A.M. TO 11:00 A.M. STREETLIGHTING DISTRICTS

181 GIFFORD 182 LAURELWOOD 183 ROCKRIDGE 184 VERO HIGHLANDS 186 PORPOISE POINT 187 SINGLE STREET LIGHTS 188 LAUREL COURT 189 TIERRA LINDA 190 VERO SHORES 191 IXORA PARK 192 ROYAL POINCIANA 193 ROSELAND 194 WHISPERING PINES 195 MOORINGS 196 WALKER’S GLEN 197 GLENDALE LAKES 198 FLORALTON BEACH 199 WEST WABASSO

OTHER M.S.B.U. 171 EAST GIFFORD STORMWATER M.S.B.U. 185 VERO LAKE ESTATES M.S.B.U.

INTERNAL SERVICE FUNDS 501 FLEET MANAGEMENT 502 RISK MANAGEMENT (SELF INSURANCE) 504 EMPLOYEE HEALTH INSURANCE 505 GEOGRAPHIC INFORMATION SYSTEMS 11:00 A.M. NON-DEPARTMENTAL STATE AGENCIES 001-106 NEW HORIZONS OF THE TREASURE COAST, INC. 001-106 STATE HEALTH DEPARTMENT 001-110 TREASURE COAST REGIONAL PLANNING COUNCIL 001-110 DEPT. OF JUVENILE JUSTICE 001-111 MEDICAID 001-252 ENVIRONMENTAL CONTROL BOARD 001-901 CIRCUIT COURT ADMINISTRATION 001-901 GUARDIAN AD LITEM 001-903 VICTIM ASSISTANCE PROGRAM 001-903 STATE ATTORNEY 001-904 PUBLIC DEFENDER

001-907 MEDICAL EXAMINER 114-120 STATE FOREST SERVICE

Page 3 of 6

TIME

11:30 A.M. CONSTITUTIONAL OFFICER 001-600 SHERIFF DERYL LOAR 11:45 A.M. CONSTITUTIONAL OFFICERS 001-300 CLERK OF CIRCUIT COURT JEFFREY R. SMITH 001-400 TAX COLLECTOR CAROLE JEAN JORDAN 001-500 PROPERTY APPRAISER DAVID C. NOLTE 001-700 SUPERVISOR OF ELECTIONS LESLIE R. SWAN 001-114 VALUE ADJUSTMENT BOARD 12:00 P.M. LUNCH BREAK 1:30 P.M. (PUBLIC HEARING) SOLID WASTE DISPOSAL DISTRICT (S.W.D.D.) 411-209 REFUSE DISPOSAL 411-217 SANITARY LANDFILL 411-255 RECYCLING 1:35 P.M. NON-DEPARTMENTAL ECONOMIC DEVELOPMENT 001-110 ECONOMIC DEVELOPMENT DIVISION 001-128 CHILDREN’S SERVICES 001-137 SEBASTIAN COMMUNITY REDEVELOPMENT AREA 001-137 FELLSMERE COMMUNITY REDEVELOPMENT AREA NON-PROFIT ORGANIZATIONS 001-110 MENTAL HEALTH ASSOCIATION 001-206 VETERANS COUNCIL OF INDIAN RIVER COUNTY, INC. 411-255 KEEP INDIAN RIVER BEAUTIFUL (K.I.R.B.) 001-110 211 PALM/BEACH/TREASURE COAST

QUASI-NON-PROFIT ORGANIZATIONS 001-110 COMMUNITY TRANSPORTATION COORDINATOR (SENIOR RESOURCE ASSOCIATION, INC.)

001-110 GIFFORD YOUTH ACTIVITY CENTER 001-110 PROGRESSIVE CIVIC LEAGUE OF GIFFORD 001-110 HUMANE SOCIETY OF VERO BEACH & IRC, FL., INC. 001-110 TREASURE COAST HOMELESS SERVICES COUNCIL, INC.

Page 4 of 6

TIME

2:30 P.M. ENTERPRISE FUNDS 418-221 GOLF COURSE MAINTENANCE

418-236 CLUBHOUSE 441-233 BUILDING DEPARTMENT 471-218 UTILITIES – WASTEWATER TREATMENT 471-219 UTILITIES – WATER PRODUCTION

471-235 UTILITIES – GENERAL & ENGINEERING 471-257 UTILITIES – SLUDGE OPERATIONS

471-265 UTILITIES – CUSTOMER SERVICE 471-268 UTILITIES – WASTEWATER COLLECTION 471-269 UTILITIES – WATER DISTRIBUTION 472-235 UTILITY IMPACT FEES 2:45 P.M. MISCELLANEOUS FUNDS

101 ROAD IMPROVEMENT FEES 102 NEW TRAFFIC IMPROVEMENT FEES 103 ADDITIONAL IMPACT FEES 106 COURT FACILITIES FUND

108 RENTAL ASSISTANCE 109 SECONDARY ROAD CONSTRUCTION 112 SPECIAL LAW ENFORCEMENT

117 TREE ORDINANCE FINES 119 TOURIST DEVELOPMENT FUND 120 911 SURCHARGE 121 DRUG ABUSE FUND 123 IRCLHAP/SHIP 124 METRO PLAN ORGANIZATION

126 MULTI-JURISDICTION LAW ENFORCEMENT 127 NATIVE UPLANDS ACQUISITION

128 BEACH RESTORATION 129 NEIGHBORHOOD STABILIZATION PLAN 133 FLORIDA BOATING IMPROVEMENT PROGRAM 134 LIBRARY BEQUEST FUND 135 DISABLED ACCESS PROGRAMS 136 INTERGOVERNMENTAL GRANTS 137 TRAFFIC EDUCATION PROGRAM 140 COURT FACILITY SURCHARGE FUND 141 ADDITIONAL COURT COSTS 142 COURT TECHNOLOGY FUND 145 LAND ACQUISITION SERIES 2006 204 DODGER BONDS 308 DODGERTOWN CAPITAL RESERVE FUND

Page 5 of 6

CAPITAL PROJECTS 315 OPTIONAL ONE-CENT SALES TAX RECAP – TOTAL PROPOSED BUDGET AND PROPOSED MILLAGE RATES JOSEPH A. BAIRD, COUNTY ADMINISTRATOR

Consider any proposed changes to tentative budget Make a motion to adopt the proposed millage rates

ANNOUNCE: SEPTEMBER 5, 2012 5:01 P.M. PUBLIC HEARING ON TENTATIVE BUDGET AND

PROPOSED MILLAGE RATES SEPTEMBER 12, 2012 5:01 P.M. FINAL BUDGET HEARING AND ADOPTION OF

MILLAGE RATES

ADJOURN Anyone who may wish to appeal any decision which may be made at this meeting will need to ensure that a verbatim record of the proceedings is made which includes the testimony and evidence upon which the appeal will be based. Anyone who needs a special accommodation for this meeting may contact the County’s Americans with Disabilities Act (ADA) Coordinator at (772) 226-1223 (TDD # 772-770-5215) at least 48 hours in advance of meeting. * SCHEDULE IS SUBJECT TO CHANGE DEPENDING UPON THE TIME NECESSARY TO REVIEW THE BUDGET.

Page 6 of 6

2012/2013

BUDGET WORJ(SHOP

JULY 18,2012

2012/2013 BUDGET WORKSHOP

TABLE OF CONTENTS

BUDGET MESSAGE ...................... :...................................................................... 1-17

HISTORICAL MILLAGE RATES BY FUND .................................................. 19-22

FUND SUMMARY AND MILLAGE:

Comparison by Fund ................................. ... ................................................. 25-26 Taxing District Summary ........................................ ............................................ 27

ADVALOREMTAX:

General Fund ................................................................................................. 31-33 Municipal Service Taxing Unit (M.S.T.U.) .................................................. 34-35 Transpotiation Fund ............................................................................................ 36 Emergency Services District . .. . . . .. . . ... . . . .. . . . . . .... . . . . .. . . .. . . . ... . .. .. . . . . . .. . .. .. .. . . .. . . ... .. . .. . . . 3 7 Environmentally Sensitive Land Acquisition Bonds .... .. .. .. .. .. .. .... .... .... .. .. .. ...... .. 3 8 Land Acquisition Bonds- 2004 Referendum ...................................................... 39

NON-AD VALOREM:

Solid Waste Disposal District ............................................................................. 43 Streetlighting Districts ...................................................................... ............ 44-45 East Gifford Stormwater Watershed M.S.B.U. ................................................... 46 Vero Lake Estates M.S.B.U ................................................................................ 47

ENTERPRISE FUNDS:

Golf Course ... . . ... . .. . . . . . .. . .. . . . .. .. . . ... . . .. . . . .. . . . . . . . . . . .. .. . . . . . . .. . ... . . . .. .. . . . . . .. . . . . .. .. . . .. ... . . .. . .. . 51 Building Department ........................................................................................... 52 Utility Services .................................................................................................... 53 Utility Impact Fee .................. ......................................... ................. ................... 54

INTERNAL SERVICE FUNDS

Fleet Management . . . .. . . ... ... ... . . . .. . .. . .... . . . . . .. .. .. . ... .. . ... .... . . .. . . . . . .. .. .. . .. . . . .. . ... .. .. . .. .. . .. . . 55 Self-Insurance . . ... .. . . . . ... . .. . .. . .... . ... .. . .. . . . .. . . ... . . .. . .. . . . . . . . . . . . ... . . .. . . . . . . . . .. . .. ... . .. . . .. . .. . . ... . 56 Employee Health Insurance . . .... . . . .. . .. .. . .. . . ... . . ... .. ... . .. . .. .. . .. .. .. ... .. .. . .. . .. . .. . . . . . .. . .. .. . .. 57 Geographic Information Systems . .. . . . .. . . .. . . . . . ... .. . ... ... . . . .. . .. . . . . .. . .. .. . . . .. . ... .. .. . .. . . . .. . . 58

MISCELLANEOUS FUNDS:

Road Improvement Fees ..................................................................................... 61 New Traffic Improvement Fees ........................ : .... .... .. .. .. .. .. .. .. .. .... .. .. .. .. .. .. .... .... . 62 Additional Impact Fees . ... .. . . ... . ... .. . .. .. .. . . .. . . . . . ... . . . ... ... . . ... . . .. . . . .. .. .. . .. . . . ... .. . . . . . .. . . . . .. 63 Court Facilities Fund . . . . .. . . .... . . ... . . ... . . . .. .. .. ... . . . . . . . .. . . . . . .. .. . .. . .. . .. . . . . . .. . . . .. . . .. . . .. .. . .. ... . . 64 Rental Assistance . . . . . . ... . .. . . . .... . ... .. ... .. .. . . . . . . .. . . .. . . . ... . ... . . .. ... . .. . .. .. .. .. . .. . .. . .. . . .. . .. . . . ... . 65 Secondary Road Construction . . ... . . .. . .. .. . . .. .. . . . .. . .. .. .. .. . . . .. . .. . . .. .. ... .. . .. .. . .... . . . .. . .. . . . .. . 66 Special Law Enforcement ................................................................................... 67 Tree Ordin=e Fines . ... ... . . . .... ... . . ... .. . . . .. . . . . . . ... .. . ... .... . ... .. . . .. . . . .. .. .. . .. . .. . . . . . .. ... .. ... . . 68 Tourist Development Fund . . . . .. . .. .. . .. .. .. . . .... . . . . .. . . . . .. ... . . .. . . . . .. . .. . . . . . .. ... . .. . . . . . . . ... . . ... . 69 911 Surcharge ..................................................................................................... 70 Drug Abuse Fund .. .. . . .. . . . .. .... . .. . .. . . . .. .. . .. .. .. . . . . . .. .. . . .. ... . . ... . . . . .. . . . .. . . .. . .. ... . .. . ... ... . . .. . .. 71 IRCLHAP /SHIP . . . . . . . . ... . . . .. ..... . .. .. .. . .. . . . .. . . ... . . . . . . . . .. . . . . . . . . .. .. . . .. . . . . . . . . . . .. . .. . . . . . . . . .. . . ... . 72 MPO (Metro Planning Organization) .. .... .. .. .... .. ...... .. .. .... .. ...... .. .. .. .. .. .. .. .. .... .. .. ... 73 Native Uplands Acquisition . . . .. . . . . . . . . . . .. .. ... . . .. . .. .. . . . . ... . . .. . . .. .. . .. .. . . . .. .. . ... .. . .. . . .. .. . .. .. 7 4 Beach Restoration Fund ...................................................................................... 75 Neighborhood Stabilization Plan . ... . . .. . . . . . . .. . ... . . ... . ... . . . . .. . . .. . . . .. . . . . . .. .. . . .. .. .. ... .. .. . . .. 76 Florida Boating Improvement Program .. .. .. .... .. .. .. .... .... .. .... .. .. .. .... .. .... .. .... .. .. .... .. 77 Library Bequest Fund .. .. . . . .... . . . .. . . . .. . . . .. . . ... . . . . . . ... . . . .. . . . . .. . . . . ... .. . . . . .. . .. . ... . . . . .. . .. .. ... .. 78 Disabled Access Programs . . ... . .. . . .. . . . . . . . . . . . .. . . . . . . ... . .. .. . .. . .. . .. . .. .. .. .. . . . .. . . .. . . .. .. . . . . . ... . . 79 Intergovernmental Grants .. . . . .. ... . . ... . . . . . . . . . . . . . .. . .. ... . ... . . . . .. . . .. .. . . . . . .. . . . .. . ... . .. . .. . . . . . ... . 80 Traffic Education Program . .. . . . . . .. . .. . . . . . . . ... . .. .. . .. . . .. ... . . . . . . . . .. . . . .. .. .. . . . ... . .. . .. . ... .. .. . . .. 81 Court Facility Surcharge Fund .. .. .. .. .. .... .... .. .. .. .... .. .. .. .. .. .. .. .. .. .. .. ...... .... .. .... .. .. .... .. 82 Additional Court Costs . .. .. . .... . .. . . .. . .. .. . . .. . . .. . . . . . . ... . . . . . . . . .. .. . . .. .. . . . . . . . . . . . .. . . .. . . . .. . . . ... .. 83 Court Technology Fund . . . .. . . .. . .. . . ... .. . . . . .. . . .. . .. . . . . ... ... . . .. . .. . .. .. . .. .. .. . . ... . ... . . . . .. . . . . . ... . . 84 Land Acquisition Series 2006 .... .... .. .. ...... .. .. .. .. .. .. .... .. .. .. .. .. .. .. .. .. .... .. .. ................. 85 Dodger Bonds . . . . . .. .. . . ... .. .. ..... .. . .. . . .. . .. .. . . . .. . . . . .. . .. . . . . ... . . .. . . . . .. . . . . . . . .. .. . .. . . . . . .. . .. . . . . . . .. . 86 Dodgertown Capital Reserve .............................................................................. 87

CAPITAL PROJECTS:

Optional One Cent Sales Tax .............................................................................. 91

BUDGET MESSAGE

1

2

BOARD OF COUNTY COMMISSIONERS 1801 27'h Street, Vero Beach, Florida 32960-3388

Office of Management & Budget Telephone: (772) 226-1214

July 13, 2012

Board of County Commissioners Indian River County 1801 2ih Street Vera Beach, FL 32960

Dear Commissioners:

As required by Florida Statutes, transmitted with this message is the recommended budget for Fiscal Year 2012/2013 (FY 12/13).

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 has been developed with 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.

Reduced Taxes I Recent History

Indian River County has been making adjustments to account for reduced revenues for the last six years. The proposed budget for FY 2012/13 includes a decrease in total property taxes levied by $3.4 million (or 4.7%) from last year. (See ·Table 2 on page 6). This follows decreases of $5 million, $10.2 million, and $9.8 million for fiscal years 2011/12, 2010/11 and 2009/10, respectively. Under the proposed budget, Indian River County taxpayers will pay less property taxes to County government in 2012 than the current year. We have attempted to hold the line on taxes by reducing expenses in response to the declining tax roll. The General Fund, M.S.T.U. Fund and Emergency Services District millage rates remain the same since expense cuts have absorbed the entire decline in the tax roll. Additionally, the County paid off the remaining land acquisition bonds early during 2011/12. This resulted in a property tax reduction of $1 million and a reduced millage

· rate for all County residents. With the decreases over the last six years, our total ad valorem taxes are down over $33 million since FY 2006/07 (from $103.3 million to $69.4 million). The proposed property tax levy is now significantly less than it was in FY 2003/04.

3

General Fund Taxable Value Vs. Millage Rates

3.8 $19,000 •·~ ''Taxable Value

-Millage 3.6 $17,000

3.4 <11 Ol

VI $15,000 Cll c 3.0892 3.2 .2 ~ ~ $13,000 3

$11,000 2.8

Fiscal Year

With the current decrease in taxable values the taxroll is now lower than it was in FY 2005/06. The County continuously decreased the millage rates when the taxroll rose. However, as the taxroll fell back to previous levels, the County held the line and did not increase the millage. As a result, the tax rate is 14.7% lower than it was in FY2004/05. (See graph above).

Over the last six years, BCC departments have reduced staff by 260 full-time positions. This represents a 26.9% reduction in staffing from 2006/07. Our current staffing levels are now lower than the amount budgeted in FY 1990/91. However, the population served has increased by 50.1% from that time. In addition, the level of service has increased in many areas. Please see Table 1 on the following page for a highlight of serVices provided then and now.

Table 1 Comparison of Operations 1990/91 versus 2012/13

Item Description 1990/91 2012/13 % change

Full-time budgeted positions 735 704 -4.2%

Population 92,428 138,694 50.1%

Fire Rescue Station service locations 8 12 20%

ALS Ambulance service locations 5 11 57.1%

ALS engines 0 7 N/A

County Recreation Department No Yes N/A

County operated librarie~ (not including Gifford Satellite Library_ added In 200:ll':

2 3 50.0%

County operated pools 0 2 N/A

County Shooting Range 0 1 N/A

Historical Ad Valorem Revenue & Population (w/o G.O. Debt)

$110 145,000 •~··· ···• Ad Valorem

$100 -PopulaUon 140,000

$90 135,000

1:: 0

VI 130,000 ~ 1:: $80 .2 ::3

125,000 0.. ·- 0 :2: $70 0.

120,000

$60 115,000

$50 110,000 02/03 03/04 04/05 05/06 06/07 07/08 08/09 09/10 10/1111112 12/13

Est.

Fiscal Year

5

.... )

Table 2 Comparison of Proposed Ad Valorem versus Current Revenue

2011/12 2012/13 Increase

% Ad Valorem Proposed Ad

(Decrease) Increase

Revenues Valorem (Decrease)

General Fund $40,894,732 $39,315,374 ($1 ,579,358) (3.9%)

M.S.T.U . $7,698,118 $7,482,512 ($215,606) (2.8%)

. Emergency Services $18,474,982 $17,763,664 ($711,318) (3.9%)

District

Land Acquisition Bond $949,364 $0 ($949,364) (100.0%)

Land Acquisition Bond - $4,828,464 $4,834,600 $6,136 0.1% 2004 Referendum

Total $72,845,660 . $69,396,150 ($3,449,510) (4.7%) ..

Fiscal Year 2012113 Budget Highlights

In order to address an expected decrease in property values and other County revenues, BCC departments, Constitutional Officers, and outside agencies were asked to trim their budgets by 3% from the previous year. The recommended budget includes cuts of 4.2% to 7.4% for BCC departments in taxing funds. Many cost saving measures have been taken to adjust for declining revenues. For example, mid-year privatization of County Beach Park's Maintenance and related operations resulted in the elimination of four (4) full-time positions and an annual savings of $163,613. In summary, staff has undertaken a critical review of all functions to streamline operations as much as possible without impacting service levels. ·

The total proposed budget is $252,135,490, a decrease of $54,879,451 or 17.9% from the current year. This represents a drop of 46.6% from the approved FY 2006/07 amount of $472,420,328. A detailed all fund expense summary is contained in the exhibits following this message (pages 25 and 26).

The single greatest individual expense in the budget is Personnel Services. In order to balance the budget with the reduced revenues, seven (7) full-time (FT) positions were eliminated in midyear of FY 11/12. Additional decreases of nine (9) full"time (FT) positions have been proposed for next fiscal year. Of the nine (9) deleted positions, four (4) are filled and five (5) are vacant. This results in a total savings of $620,456. The Constitutional Officers' budgets show no change in the number of full-time positions .

Highlights of FY 2012113 Budget:

• Proposed taxes- $3.4 million, or 4.7% decrease from 2011/12

• No tax or fee increases -all tax rates at or below current and no fee increases

• Building Department - fee reduction proposal upcoming

• Declining taxroll- down 3.6% (General Fund); -2.6% (M.S.T.U.), -3.6% ESD

• Early payoff Land Acquisition Bonds- $949,364 ad valorem reduction in 2012/13 and $250,000 interest savings

• Position eliminations - $620,456 savings (9 full-time BCC positions)

• Beach Parks Privatization- $163,613 savings mid-year

• Merit/Step raises- No raises planned for any employees

• Auto Allowance- Decrease of $35,820 or 38.3%; Eliminated two allowances in addition to decreasing annual amount

• Medicaid -legislation passed in 2012 causing $793,436 increase

• Retirement- $181,558 increase overall

• Health insurance reduction- Savings of $300,960 countyWide

• Total taxing funds - down $6.7 million or 4.7%

• Fund reserve usage - $1.8 million in General Fund, $2.5 million in Emergency Services

Vacant positions have been eliminated where possible in order to reduce the impact on existing employees. Some displaced employees may be moved into existing vacancies as well. A hiring freeze has been in place since May 2007 to facilitate this process.

The proposed budget contains no raises for any county employees. Staff recommendation is to continue to freeze pay rates with no COLA, merit raises, or top-out pay. The current IAFF contract runs through September 30, 2013 and proposes no raises (as long as no other employees receive increases). The Teamsters' union contract also expires at the end of the upcoming fiscal year. Management and the union have been negotiating over whether COLA and Merit increases will be provided in the current year for the Teamsters. Staff opposes the request for increases, and no funding has been provided for any raises in the budget. If union negotiations result in raises, the County Administrator proposes making up the difference by eliminating additional bargaining unit positions.

7

In an effort to reduce expenses, the auto allowance amount.has been reduced by 31% from FY 2011/12. This amount is down 38% from the original auto allowance amount. Additionally, the number of positions receiving the auto allowance has been cut from 25 to 23. Since FY 2008/09 the number of auto allowances has been reduced by 32.4% (34 to 23). These changes will result in a savings of $35,820 in fiscal year 2012/13.

Table 3

Full-time Positions (FTE's)- All Funds

Approved Mid-Year Recommended Adjustments Difference

Fund Description 2011/2012 2011/2012 2012/2013 Rec./ Approved

Clerk of Court <'l 14.00 0 14.00 0.00

Tax Collector 38.00 0 38.00 0.00

Property Appraiser 35.00 0 35.00 0.00

Sheriff 486.00 0 486.00 0.00

Supervisor of Elections 7.00 0 7.00 0.00

Subtotal-Constitutional Officers 580.00 0 580.00 0.00

General Fund. BCC 143.05 (7.00) 133.05 (10.00)

M.S.T.U. 42.30 0 40.30 (2.00)

Transportation Fund 126.25 0 122.00 (4.25)

Emergency Services District 236.35 0 236.35 0.00

Solid Waste Disposal District 9.00 0 9.00 0.00

Additional impact Fee Fund 1.00 0 1.00 0.00

Rental Assistance 4.00 0 4.00 0.00

Secondary Road Construction 3.00 0 3.00 0.00

911 Fund 2.00 0 2.00 0.00

SHIP Program 2.00 0 2.00 0.00

Metro Planning Organization 4.00 0 4.00 0.00

Beach Restoration Fund 2.00 0 2.00 0.00

Golf 4.00 0 3.00 (1.00)

Building Department 14.00 0 14.00 0.00

Utilities 112.00 0 113.00 1.00

Fleet Management 7.75 0 8.00 0.25

Risk Management 2.30 0 2.30 0,00

Employee Health Insurance 1.00 0 1.00 0.00

GIS Department 4.00 0 4.00 0.00

Subtotai·BCC Depts 720 (7.00) 704 (16.00)

; ·;:.'i~ti~tr~tii!G · \309 . ': . . _,,. __ .

1;21i4 ,_ . .·: . (16,00)H: j· .. _· '·.-- .. . · ... · •

(7.00) .··· .. . .

(1) Number of Clerk of Court pos1tlons funded by BCC. Other pos1twns are funded through the court system .

Explanations of the individual changes are included in the appropriate message sections.

Revenue Outlook

Indian River County, like the nation overall, has been experiencing a continuation of the economic slowdown this year. New construction activity has remained slow. Some revenues have leveled off and are even showing signs of a slight increase. Therefore, our revenue projections for next year are mixed. For example, Half-Cent Sales Tax is increasing $202,234 or 2.8%, while interest earnings are expected to drop $58,000 or 4.3%. State Shared Revenues are expected to increase by $61,952 or 2.4%.

The tax roll is decreE)sing by 3.6% compared to a decrease of 6.6% last year. Building permit revenues are expected to increase $50,000 or 5.0%. Franchise fees are decreasing by $132,500 or 1.5%. ALS Charges are expected to increase by $360,000 next year. Many of the revenue increases are following five years of substantial decline. For example, Half-Cent Sales Taxes are up 2.8% from this year. However, the projected amount is still $1.3 million (14.6%) below the peak in FY 2005/06 ($8,776,684). .

Proposed Ad Valorem Tax Rates

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

Table 5 Comparison of Proposed Millage Rates to Rollback

2012/2013 2012/2013 Rollback Proposed Difference % Difference

Fund Description Millage Millage

General Fund 3.2282 3.0892 (0.1390) -4.3%

M.S.T.U. Fund 1.1106 1.0733 (0.0373) -3.4%

Emergency Services District 1.7929 1.7148 (0.0781) -4.4%

Land Acquisition Bond 0.0717 0.0000 (0.0717) -100.0%

Land Acquisition 2004 <1l 0.3647 0.3799 0.0152 4.2%

Aggregate Millage 5.3015 5.0729 (0.2286) -4.3%

(1) Rollback does not apply to voted debt, so the current rate is used for comparative purposes.

The General Fund, M.S. T .U. Fund, and Emergency Services District millage rates are all the same as the current year and substantially below rollback. The aggregate millage is 4.3% below the rollback millage. Please note, the rollback millages would increase taxes $2.8 million over the proposed millage rates. The proposed millage rates will result in a decrease in ad valorem taxes levied by $3.4 million or 4.7% from the current year.

9

10

No increases in rates or fees are proposed for the upcoming fiscal year. Additionally, staff is working on a reduction in some fees for the Building Department during the current year.

For illustrative purposes, the effect of the preceding proposed rates on a home with an assessed value of $200,000 and a homestead exemption of $50,000 is shown on the following table.

Table 6 Typical House Comparison- Proposed vs. Current

2011/2012 2012/2013 Increase

% Proposed Millage Compared to Current Adopted Proposed

(Decrease) Increase

Millage Millage (Decrease)

Taxable Value $150,000 $150,000 $0.00 0.00%

General Fund $463.38 $463.38 $0.00 0.00%

Land Acquisition $10.76 $0 ($10.76) -100.00%

Land Acquisition 2004 $54.71 $56.99 $2.28 4.17%

Subtotal -Indian River Shores $528.85 $520.37 ($8.48) -1.60%

Emergency Services District $257.22 $257.22 $0.00 0.00%

Subtotal-All Other Incorporated Areas $786,07 $777.59 ($8.48) -1.08%

M.S.T.U. $161.00 $161.00 $0.00 0.00%

Total- Unincorporated Area $947.07 $938.59 ($8.48) -0.90%

General Fund

The proposed General Fund budget is $68,387,030, a decrease of $3,188,990 or 4.5%. Specific departmental, Constitutional, and agency budget summaries are contained in the exhibits following this message (pages 31 and 32). Some of the major factors impacting the General Fund budget are presented below:

• Medicaid- legislation increased costs $793,436

• Ad valorem reduction- $1,579,358 or 3.9% decrease

• Health insurance reduction- $167,760 savings

• Eliminated three (3) full-time BCC positions - $209,496 savings

• State Mandates/Constitutional Officers- Make up about 7 4.0% of total budget

• Fund reserves used- $1.8 million to balance budget

I

The following graph illustrates the breakdown of expenditures by agency in the General Fund.

General Fund Expenses by Category- FY 2012/13

Reserv 8.7%

Children's Svcs. 0.9%

State Agencies 4.5%

BCC

63.5%

It should be noted that State Mandates and Constitutional Officers account for about 74.0% of the total fund expenditures. BCC departments represent 20.6% of the total General Fund budget, down from 21.4% last year. Constitutional Officers' budgets represent 63.5% of the total budget. The impact of declining real estate market values results in a loss of about $1.5 million in the General Fund. In order to balance the budget with these reduced revenues, BCC departments were cut by about 5.9%. Constitutional Officers, who make up 63.5% of the General Fund, were asked to cut their budgets by 3%.

All of the Constitutional Officers met or exceeded the requested cut amount. The Sheriff's budget request is a decrease of $1,387,032 or 3.6% from the current year. In many counties, the Sheriff has resisted requests to cut the budget. Our Sheriff has cooperated in efforts to reduce the budget. Without this cooperation, it would have been extremely difficult to avoid a tax rate increase.

The Clerk of Court's requested budget is a decrease of 3.3% from the current year. The Supervisor of Elections' requested budget is a decrease of 9.3% from the current year. The Property Appraiser proposed a budget decrease of 3.3% overall. This budget only shows a decrease of 1.6% in the General Fund due to a change in the distribution of the budget. It is important to note that the Property Appraiser did meet the requested cut amount. The Tax Collector's budget is not due until August 151

; therefore, we have estimated no change in this budget request at this time.

The BCC departments show a net decrease of 3 full-time equivalent positions in the General Fund. A vacant Librarian I position at the Main Library, along with a vacant Library Clerk position at the

11

12

Brackett Library, have been eliminated. In the Parks department, one (1) Park Ranger position has been downgraded to Maintenance Worker for a savings of ~29, 100. Additionally, four (4) Parks positions were eliminated mid-year due to privatization of the maintenance of beachfront parks. This change resulted in an annualized savings of $163,613.

The Human Resource Director position has been eliminated to produce an estimated savings of $101,064 per year. Please note that the total number of Department Head positions has now been reduced from nine (9) three years ago to five (5) for next fiscal year.

Additionally, the BCC Office eliminated a full-time Commissioner Assistant position and replaced it with a part-time Commissioner Assistant. This change provided a savings of $38,678 annually.

The Soil & Water Conservation budget is decreasing by 3.5% due to a reduction in house for the Staff assistant position (75 hours bi-weekly to 72 hours bi-weekly).

The BCC departmental budgets total $14,089,845, a decrease of $878,303, or 5.9%. The proposed Constitutional Officers' budgets are $43,408,797, a decrease of $1,563,319, or 3.5%.

Recommended State agency budgets total $3,066,754, an increase of $488,207, or 18.9%. Most State Agencies reduced funding as requested. The large increase here is due to the impact of Medicaid legislation on the County budget. Staff estimates that Medicaid expenses will increase by $793,436 over the original budget for the current fiscal year. This legislation equates to 0.0656 mills, or a 2.1% increase in the General Fund millage.

Proposed funding for Children's Services is $623,890, a decrease of $32,836, or 5.0%.

Total transfers out of the General Fund are decreasing $17,299, or 0.5%.

Taxable values within the Sebastian and Fellsmere Community Redevelopment Areas (CRA's) decreased this year, resulting in decreases of 2.6% and 100% in required contributions, respectively. The taxable value in the Fellsmere CRA is now less than the base year. Therefore, no payment is due to Fellsmere for the next fiscal year.

Half-Cent Sales Tax revenues are increasing $167,518, or 4.8% and State Revenue Sharing is increasing $44,959 or 3.4% from the current year amounts.

Based on the preliminary roll, the assessed value decreased by 3.6% compared to a decrease of 6.6% last year. New construction added 0.7% which mitigated the 4.3% decrease in existing values.

The millage rate to fund the recommended General Fund budget is 3.0892, the same rate as current and 4.3% below rollback.

The proposed General Fund budget calls for the use of $1.8 million in reserves to balance the budget, while avoiding a tax rate increase (current year included $1.66 million). This measure is not in accordance with County fund balance policy prohibiting the use of reserves for recurring expenses. Staff is concerned about this measure impacting the County's bond ratings and longterm financial health. As the economy improves, the use of fund balance will need to be phased out to preserve the long-term financial strength of the organization.

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

The M.S.T.U. recommended budget is $24,231,270 a decrease of $334,049 or 1.4% (page 34). Transfers out to the Transportation Fund are decreasing by $21 ,835 and to the General Fund for Law Enforc.ement by $49,163. Transfers out make up such a large portion of the M.S.T.U. expense budget (77 .1 %), that any change causes a significant impact on the total fund budget. A summary of major factors impacting the M.S.T.U. Fund is shown below:

• Ad valorem taxroll- $215,606 decrease

• Staffing reductions- $106,062 savings (net 2 full-time positions)

• Transfers Out- $70,998 decrease

• No salary increases

The M.S.T.U. departmental budgets are decreasing $323,118, or 6.7%. The proposed budget includes the net elimination of two (2) full-time positions. One (1) part-time and four (4) budgetedtemp positions have been eliminated in Recreation and one (1) budgeted-temp position is being eliminated in Ocean Rescue. One full-time Lifeguard position at the North County Aquatics Center is being replaced by two (2) part-time positions for a savings of $21,664. A filled full-time Planning Assistant in the Code Enforcement department has also been eliminated (savings of $43,062).

Many M.S.T.U. Fund revenues are declining for the upcoming fiscal year. Ad valorem revenues are falling by $215,606 or 2.8%. Franchise Fee revenues are decreasing $135,000 or 1.6% from the current fiscal year. The Local Communication Service Tax is also down $32,478 or2.5% due mostly to legislative changes. Some revenues are increasing, such as Half-Cent Sales Tax which is up by $91,179 or 2.7%. State revenue sharing is expected to increase by $16,993 or 1.3%

Based on the preliminary tax roll, the assessed value decreased by 2.6% compared to a decrease of 8.4% last year. New construction added 0.8%, mitigating the 3.4% decrease in existing values. The proposed millage rate for the M.S.T.U. Fund is 1.0733, no change from last year. This is 3.4% below the rollback rate.

Transportation Fund

The recommended budget fort he Transportation Fund is $12,806,282, a decrease of$977,384 or 7.1% (page 36). Some of the major factors impacting the Transportation Fund Budget are presented below:

• Staffing reductions- $294,132 savings (4 full-time positions)

• No salary increases (COLA, merit, step, etc.)

• Gas taxes- decrease of $75,000 or 3.2%

13

14

One (1) full-time Engineering Inspector and one (1) full-time Senior Civil Engineer have been eliminated in the Engineering Dept of the Transportation Fund due to decreased permitting activity. Traffic Engineering shows a decrease of one (1) full-time Traffic Analyst II position, while one (1) full-time Stormwater Education Coordinator position is being eliminated in the Stormwater Department.

Constitutional gas taxes are decreasing for next fiscal year by.$50,000 or 3.0%. County gas tax also sees a decrease of $25,000 or 3.4%. Transfers from the General Fund and M.S.T.U. will account for 58.3% of total revenues next year compared to 54.4% for the current year.

Emergency Services District Fund

The total budget proposed for next fiscal year is $25,601,252, a decrease of $1,116,739, or 4.2% (page 37). A summary of the major impacts on the Emergency Services District is provided as follows:

• Ad valorem reduction- $711,318 or 3.9% decrease

• Fire hydrant maintenance- $151,137 increase

• No salary increases (COLA, merit, step, etc.)

• ALS charges - $360,000 increase

• Health insurance reduction - $55,680 savings

Based on the preliminary roll, the total assessed value decreased by 3.6% compared to a 7.6% decrease last year. New construction provides an increase of 0.7%, which helps mitigate the 4.4% decrease in existing values.

No staffing changes are proposed here. Over the last several years, numerous management and senior level positions have been eliminated in Fire Rescue, including; two (2) Assistant Chiefs, two (2) Captains, and two (2) EMS Field Supervisors. Further staffing reductions would have an impact on service levels and are not recommended.

' Funding has been included to pay for hydrant maintenance for the cities of Vero Beach and Fellsmere not originally included in the current fiscal year budget. No funds are included for maintenance of the County Utility's hydrants. This results in an increase of $151,137 in the budget.

The proposed millage rate of 1.7148 is the same as current. This represents a 4.4% decrease below the rollback rate. The budget includes the use of $2.5 million in fund reserves to balance with no millage increase in accordance with direction from the Board. It should be noted that this plan utilizes fund balance to fund a recurring expense (salaries and operating expenses), which is not in accordance with the County's fund balance policy or recommended best practices from the Government Finance Officer's Association. As the economy improves, this use of fund balance

must be phased out. Otherwise, the financial health of the Emergency Services District may become threatened.

The IAFF and management have reached an agreement whereby the union step increases and lump sum payments would only be reinstated for FY 2012/2013 contingent upon certain conditions, such as an increase in property values exceeding 3.25%, an increase in fund balance exceeding $430,000, or other employees under the purview of County Administration receiving raises. None of the conditions listed above has been met (or are expected) for FY 2012/13; therefore, step increase or lump sum payments will not be issued. No COLA or any other increases are included either ..

Original ($26 Million) Land Acquisition Bonds

During the current fiscal year, the Board approved paying off the remaining bonds early at the July 1, 2012 call date. This action was completed recently, and it will provide a savings of about $250,000 in interest payments over the r~ext four years. Additionally, this allows for the elimination of the millage needed to service these bonds, allowing for an additional decrease of $949,364 in taxes levied.

Umd Acquisition Bonds- 2004 Referendum

Total debt service expenses are budgeted at $4,754,745, an increase of $6,304, or 0.1%. The millage rate is 0.3799, an increase of 0.0152, or 4.2 %. This millage needs to be increased to generate the same revenues as last year in order to fund the debt service amount. Land acquisition expenses are budgeted in Special Revenue Fund 145.

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

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.

The total proposed S.W.D.D. budget is $11,034,069, an increase of $541,509, or 5.2% (page 43). This increase is caused largely by depreciation for the recently completed landfill cell ($323,400). The remainder is due primarily to CPI increases in the recycling and operations contracts.

Residential assessment rates will remain unchanged at $67.84 per Equivalent Residential Unit. Commercial rates will also remain the same at $29.39 perW.G.U. The proposed readiness-to-use fee is $18.13 per W.G.U, unchanged from last fiscal year. The proposed Landfill Disposal of Ash Residue and Related Materials Not Suitable for Production of Ethanol rate is increasing $0.35, or 1.9%, to $18.81 per ton. This is the first fiscal year INEOS New Planet Bioenergy (INPB) is expected to be operational. Vegetative waste formerly received by the landfill will be processed by INPB for an expected annual savings of $166,763 to SWDD, versus the old contracted rate. In addition, SWDD will be delivering landfill gas to INPB for an estimated annual revenue of $117,748. The total impact of INPB operations will result in a total estimated benefit of $284,510

15

16

to SWDD.

During the current year, an RFP was issued for recyclables marketing. The winning proposal will provide an estimated increase of $185,000 or 34.3% in recycling sales.

Special Revenue and Capital Projects Funds

Street Lighting and M.S.B.U. District rates will remain unchanged for the 2012/2013 fiscal year (Pages 44-47).

The Optional Sales Tax Fund budget is $15,774,738, a decrease of $10,548,656 from the current year. This decrease is due largely to the fluctuation in capital projects from year to year. The Traffic Impact Fees Fund is decreasing by $9,893,605, and Secondary Roads Fund is decreasing by $9,679,951. These funds reflect the decrease in impact fee revenues and the carryover of projects from the last fiscal year.

Golf Course

The proposed Golf Course budget totals $2,832,514, a decrease of $68,651, or 2.4%. No change in rates is proposed. A reorganization of the Golf Course staffing resulted in the elimination of the Pro-Shop Attendant and one (1) part-time Clubhouse Clerk. One part-time Pro-Shop Attendant position was added for an overall savings of $109,712.

Building Division

The proposed budget is $1,504,475, a decrease of $12,192 or 0.8% (page 52). This department has been downsized due to the slowdown in building activity over the last several years. Fourteen (14) full-time positions are budgeted for next year, down 73% from a high of fifty-two (52) positions at the beginning of 2006/07. Staff is currently working on a reduction in some fees charged by the Building Department. The changes can facilitate some types of construction and enhance the County's "open for business" message for economic development purposes.

Utilities

The Utility Services recommended budget is $36,598,734, a decrease of $115,661, or 0.3% (page 53). One (1) full-time Plant Mechanic position has been added to the Water Production department at a cost of $50,648. No rate increases are included in this budget.

Fleet Management

The Fleet Management recommended budget is $3,350,203, an increase of $11,208, or 0.3%. The small increase is due largely to an increase of 0.25 FTE for the transfer of the Manager position to increase oversight of Fleet operations

Prospective View

It will be our continuing challenge to meet the demands of the combined impact of the reduced tax roll and other declining revenues while trying to maintain services for our taxpayers. We have worked with BCC departments, Constitutional Officers, state agencies, and nonprofits to reduce the County budget to account for these revenue declines. However, we anticipate another difficult year in 2013/2014. While we are beginning to see signs that the decline has slowed, staff expects any recovery to be long and slow. Wlth the -use cif fund reserves to balance the budget ih some funds, we are concerned about the long-term implication of this plan. These reserves will need to be maintained at solid levels for the long-term financial health of the organization. When a recovery takes hold, we will need to phase out the use of reserves in funding the budget.

Capital project funding will also decrease substantially in future years. Numerous road projects and other County infrastructure projects have been funded over the last several years. However, declining revenues and the usage of accumulated fund balances will leave little funding for new projects in the next five years.

It should be noted that any shortfall in revenue or additional expenses may require mid-year adjustments. This may include the need for additional staff reductions, health insurance changes outsourcing opportunities, or other measures as necessary.

The preceding is intended to provide the Board with a general overview of the most significant changes in the proposed budget. A more detailed explanation will be provided during the workshop sessions.

Respectfully submitted,

17

18

HISTORICAL. MILLAGE RATES BY FUND

19

20

Historical Millage Rates By Fund

General Fund Millage History General Fund

4.5 Year Millage 2003 3.8729

4 2004 3.8377 2005 3.6233

" Cl 3.5 !!!

!:§

3

2006 3.5204 2007 3.1914 2008 3.0202 2009 3.0689 2010 3.0892

2.5 >::,"> d> >:;,<:> >::,'<> >::,'\ >::,'0 >::,"> ._<::> "" ""' "" ~~~~"'<:s~~"'<::>~~~

Fiscal Year

2011 3.0892 2012 3.0892 2013 3.0892

From fiscal year 2002/03 to fiscal year 2012/13 the General Fund Millage has been reduced by 20.2%.

1.9

1.7

1.5

1.3

1.1

0.9

0.7

0.5

MSTU Fund Millage History

>::,"> d' >:;,<:> >::,'<> ~ >::,'0 >::,"> ._<::> "" ""' "" "'<:; "'<:; "'<:; ~ ~ ~ ~ ~ "'<::> ~ ~ Fiscal Year

MSTU Fund Year Millage 2003 1.5984 2004 1.6804 2005 1.533 2006 1.3969 2007 1.1336 2008 1.0835 2009 1.0804 2010 1.0774 2011 1.0733 2012 1.0733 2013 1.0733

From fiscal year 2002/03 to fiscal year 2012/13 the MSTU Fund Millage has been reduced by 32.9%.

21

Historical Millage Rates By Fund ·-----· .,..... ~-----------------------,

Emergency Services District Millage History

"

2.4 2,2

2.0

E 1.s ~ 1.6

1.4

1.2

1.0

10'0 10"' 10<o 10'0 ~ 10'0 "'C/) ""' "" ""' """ "'<:J "'<:J "'<:J "'<:J "'<:J ,ps ,ps 1' 1' "'"' "'"'

Fiscal Year

ESD Fund Year Millage 2003 2.2750 2004 . 2.1871 2005 1.9836 2006 1.9911 2007 1.7639 2008 1.7201 2009 1.7148 2010 1.7148 2011 1.7148 2012 1.7148 2013 1.7148

From fiscal year 2002/03 to fiscal year 2012/13 the Emergency Services District Millage has been reduced by 24.6%.

FUND SUMMARY AND MILLAGE

23

Proposed Budget Comparison by Fund Fiscal Year 2011/12 and 2012/13

Fund Number and Description

2012/13 Budget

FY 2012/13 Department

FY 2012/13

25

26

Proposed Budget Comparison by Fund Fiscal Year 2011/12 and 2012/13

Fund Number and Oescr1ptlon FY 2012113 Department FY 2012/13

Proposed Budget Increase

(Decrease)

{1) Enterprise and Internal Sa Nice funds are net of capital In accordance with Generally Accepted Accounting Pn'nclples {GAAP).

2012/13 Budget

%Increase (Decrease)

INDIAN RIVER COUNTY 2012/2013 TAXING DISTRICT SUMMARY

Ad Valorem Summary 2011/2012 2012/2013 2012/2013 %Above or

Ad Valorem Taxing Districts Millage Rollback Millage Proposed Millage Below Rollback

General Fund 3.0892 3.2282 3.0892 (4.31)%

M.S.T.U. 1.0733 1.1106 1.0733 (3.36)% ··-----~---

Emergency Services District 1.7148 1.7929 1.7148 (4.36)%

Aggregate Millage 5.0633 5.3015 5,0729 (4.31)%

Ad Valorem Tax- Voted

G.O. Environmentally Sensitive Land 0.0717 N/A 0.0000 N/A - -

G.O. Land Acquisition- 2004 0.3647 N/A 0.3799 N/A

Streetllghting District Assessments 2011/2012 2012/2013 Increase %Increase

Streetllghtlng Districts Parcel/Acre Charge Parcel/Acre Charge Decrease (Decrease)

Gifford $25.00 $25.00 $0.00 0.00%

Laurelwood $18.00 - -- _$18.00 ____ ____ _!0.00 0.00% ------

Rcckridga $8.00 $!1.00 $0.00 0.00% -

Vera Highlands $23.00 ----~23.0_0 ____ -. __ _!Q,QO ____ - 0.00% -----------~--- -------- .. - - -- ----.----- ....

Porpoise Point $11.00 $11.00 $0.00 0.00% ---~~---- ----

Laurel Court $27.00 . -~2]._()0 ____ - ----~0.00 0.00% ----- --- ----- ------------~---- ----

Tierra Linda $21.00 -------$21.00 ------- ___ _jO.Q_O __ 0.00% - ----

Vera Shores $19.00 $19,00_ $Q,OQ _______ - 0.00% ------------· ... .. ------- ----- -------------- . -- .. .. ----

lxora Park $17.00 -- __ Hl,sl_(l__ -------Royal Poinciana $28.00 --- ___ $28.0_Q __ -------------------· .... -------- -. -------------------Roseland $1.00 --- - :1;1_.()()___ ---------- -- ----Whispering Pines $16.00 -~16.00 ----- --· ------ -·· ----- ------------------- - ..

Moorings $10.00 -- ---~-10.1JQ_ ___ ------ ----------Walke~s Glen $22.00 ___ $22.0()_ _____ - --------· ----- ------------=--- -- --Glendale Lakes $40.00 .. ---- --~40.0_9_ --------Floralton Beach $38.00

-- ·----------~-------- ----- -----· .. ·--~---~--- --- --~38.0D__. West Wabasso

Other M.S.B.U.'s

Vera Lake Estates M.S.B.U. ----- -----·

E. Gifford Stormweter M.S.B.U.

Proposed Assessment Rates

Residential --~--- ---· ·-----

Commercial -----·--

Landfill Ash Product Disposal Fee -~---

Readiness-to-use Fee

(1) Equivalent Residential Unit Charge

(2) Proposed Equiv. Residential Unit Charge

$21.00 $21.00

$19.00 $19.00 ------------ ---------

$10.00 $10.00

Solid Waste Disposal District 2011/2012 2012/2013

Waste Waste

Generation Unit (l) Generation Unit ('I

$42.40 $42.40 -~--------- -----~----

$29.39 $29.39 ----- ---- --- -----~-------

$18.46 $18.81 -------~- --·· ------- -----

$18.13 $18.13

$67.84 fn 2011/2012 $67.84 in 2012/2013

Waste Generation Unft =One Ton of Waste Annually

F:\Budget\2012·2013 Budget\2012-13 Budget.xls

$0.00 0.00% ----

$0.00 0.00% --- ...

$0.00 0.00% --

-~-0.00 0.00% -- -·

$0.00 0.00% -

$0.00 0.00%

$0.00 0.00% --$0.00 0.00%

- ... $0.00 0.00%

$0.00 0.00%

$0.00 0.00%

Increase %Increase (Decrease) (Decrease)

$0.00 0.00% ---------

$0.00 0.00% --·

$0.35 1.90% - ------

$0.00 0.00%

-

27

~8 '•

AD VALOREM

29

30

GENERAL FUND EXPENSE ESTIMATE FOR 2012/2013 FUND 001 PROPOSED BUDGET AS OF JULY 13,2012

ACCT. # ACCOUNT NAME

BOARD OF COUNTY COMMISSIONERS

8(

~~) ~P I

21 EJ~~ I~ TIO_N8

~

PlANNINC

-

-~ QAN~~ I

FICE OF W .. AND BUDG_ET

~ ES

I lh •ALCON' OL "LI I D

SUo·• vTAL

STATE AGENCIES

NEW I

ii ;EAL G~REG. PlAN.

J_"'"VI IL,E JUSTICIO_

~ . URT

i!AL sua.·, vr"L

ECONOMIC DEVELOPMENT

110 LOCAL JOBS GRANIS

--- --

--~~·ffO-~ECONOMlC DEVELOPMENT DIVISiON"-·---~------

SUB-TOTAL

711112012

--

BUDGET 201'2!2013 COUNTY AS OF DEPARTMENT ADMINISTRATOR

3/31/2012 REQUEST RECOMMENDED

$8 • '47 $7 51 " 188 6· 645 ·92 )3 5• 51E 17

~ 1 8• 2

'

1.

3, 3, 3,1

2!E

',6!

' 1,7: 1,51

··~· ~

$3• $27 $2 5 53'

5 51

'

291 283, 283, 81' $3,079,46 $3,066,754

INCREASE (DECREASE)

, •. '

12

'

~

~ ,212

(1 ',322)

.,

1$29,57 (16,53

14,• 5~,4'

IJ.· (1, (~.

(1i!m

---- _l120,66~ _________ __j_Q_ - ______________ !Q___- ____ j_$120,668) 144,332 139,898 130,000 {14,332)

$265,000 $139,898 $130,000 ($135,000)

% INCREASE

{DECREASE)

(1

(5.9)%

7\'

18.9%

(100.0)% (9.9)%

(50,9)%

31

GENERAL FUND EXPENSE ESTIMATE FOR 2012/2013 FUND 001 PROPOSED BUDGET AS OF JULY 13, 2012

BUDGET 201212013 COUNTY ACCT. ASOF DEPARTMENT ADMINISTRATOR

• ACCOUNT NAME 3/3112012 REQUEST RECOMMENDED

CHILDREN'S SERVICES

128 CHILDREN'S SERVICES $6561728 $623,890 $823!890 SUB-TOTAl $656,726 $623,890 $623,890

COMMUNIIX REVEVELOPMENT AGENCIES

137 SEBASTIAN REDEVELOPMENT DISTRICT _ _!~364 $123,364 ___ $120,098 -137 FELLSMERE CRA 10,242 10,242 0

SUB· TOTAl $133,606 $133,606 $120,098

Cl::!.OOSE LIFE LICENSE PLATE PROGBAM

110 CARENET PREGNANCY CENTERS $17,000 $0 $0 SUB-TOTAl $17,000 $0 $0

~ON-PROFIT ORGANIZATIONS 110 MENTAL HEALTH WALK-IN CLINIC $27 500 $27~ $26125 110 HARVEST FOOD OUTREACH CENTER 0 10000 0

INCREASE (OECREAS~

!$32,835) ($32,836)

l$3,286) (10,242)

($13,508}

l$17,000) ($17,000)

l$1,375) 0

-m 211 PALM BEACHfTREASURE COAST INC. 0 10,000 ----5 ooo--- 5,000

SUB-TOTAl

QUA§I-NON-f:ROFIT ORGANIZATIONS

2012/13 PROPOSED MILLAGE 2011/12 MILLAGE 2010/11 MILLAGE 2009/10 MILLAGE 2008/09 MILLAGE

7/1112012

$27,500

3,0892 3.0892 3.0892 3.0892 3.0689

$47,500 $31,125

2007/08 MILLAGE 2006/07 MILLAGE 2005/06 MILLAGE 2004/05 MILLAGE

$3,625

3.0202 3.1914 3.5204 3.6233

% INCREASE !DECREASE~

{5.0}% (5.0)%

(2.6}% (100.0)%

(10.1)%

(100.0}% (100.0}%

~5.0}% NIA NIA

13.2%

GENERAL FUND REVENUE ESTIMATE FOR 2012/2013 FUND 001 PROPOSED BUDGET AS OF JULY 13, 2012

fAO'

--- l!fliTY

-

'ED

CASEIN~

'NAME

BUDGET

313~·~~ $40,894

40

87

11

,00

60. 60.00 85,H 84,59

3,i 3,4 3, (50,00

- .. -- -_cc;,:?i;~-........... -;~"" --- --~.:,;s;-.......... ---,.~------~ ,00 ,16

--

2012/13 PROPOSED MillAGE 2011/12 MILlAGE 2010111 MILLAGE 2009/10 MillAGE 2008/09 MILLAGE

7/1012012

$7•

3.0892 3.0892 3.0892 3.0992 3.0699

14,

$68, a;

. 2007/08 MILLAGE 2006/07 MillAGE 2005/06 MILlAGE 2004/05 MILlAGE

(7

3.0202 3.1914 3.5204 3.8233

(1

(4.5}%

33

34

MUNICIPAL SERVICE FUND EXPENSE ESTIMATE FOR 2012/2013 FUND 004 PROPOSED BUDGET AS OF JULY 13, 2012

ACCT.

·-~ ·,Q.F.~

TOTAL :30

BUDGET ASOF

$345,156

11!.

201212013 COUNTY

DEPARTMENT ADMINISTRATOR

$324,208

_1~ 09.

546. 81 $23,375,644

11,735

$24.231,270

MUNICIPAL SERVICE FUND REVENUE ESTIMATE FOR 2012/2013 FUND 004 PROPOSED BUDGET AS OF JULY 13, 2012

ACCT.

"AD' Af"l"f'IIII\.IT NAME

I TAX

lVCSTAX

- ;:; C~LS fH ATHLETICS

- ols .uM~

:.c

ITY F oS lAY <ENTA 1Tfi1'l

oc 'FEES

SUDGET 2012/2013 COUNTY AS OF DEPARTMENT ADMINISTRATOR

3/3 •12 $7,69 '!'..

1

1.

1. 1

3,4

6

INCREASE

INCREASE

~

(32,4i

1.

2,00

% INCREASE

{1.4)~

% INCREASE

(OECR

(3 .

2.

::~~~N~GE~====:~====-==~-:=====1~055 .. 00~C====1~:~··:~=====1~1~~100 _____ ~2~~j ~~--'A~R~C50YARD_ 1, 1, JOO 1, -------="9'-;c--------'~c;-

1 COURSE ;oo 0 347-507 AIR GUN !00 '00 (50) 347-508 JUNIOR 10, 11,000 11,100 1,000

711012012

(2 1}% 10.0%

MUNICIPAL SERVICE FUND REVENUE ESTIMATE FOR 2012/2013 FUND 004 PROPOSED BUDGET AS OF JULY 13,2012

ACCT.

2012/13 PROPOSED MILLAGE 2011112 MILlAGE 2010/11 MILLAGE 2009/10 MILLAGE 2008/09 MILLAGE

711012012

BUDGET 201212013 COUNTY AS OF DEPARTMENT ADMlNISTAATOR

1.0733 1.0733 1.0733 1.0774 1.0804

2007/08 MillAGE 2006/07 MILlAGE 2005/06 MILlAGE 2004/05 MILlAGE

INCREASE

1.0835 1.1336 1.3969 1.5330

% INCREASE

35

~6

TRANSPORTATION FUND EXPENSE ESTIMATE FOR 2011/2012 FUND 111 PROPOSED BUDGET AS OF JULY 13,2012

BUDGET 201212013 COUNTY ACCT. AS OF DEPARTMENT ADMINISTAATOR

TRANSPORTATION FUND REVENUE ESTIMATE FOR 2012/2013 FUND 111 PROPOSED BUDGET AS OF JULY 13,2012

BUDGET 2012/2013 COUNTY AS OF DEPARTMENT ADMINISTRATOR

INCREASE %

INCREASE

%

=;~;~~·~~;~coSA~~P""'Il"l 'RO\~·~~·~"'~'T~~[;J:TitT:::::::::::::::::::::::::::::::::3~/3~11;'/2::~o11~2====~$7s~so'·· .. ~-·oooo~oo=====~~s~o'.:~ .• oooosc--oo ___ -'7-$o __ __,o~.c 334- -~ eM 1,46. 0 (100,C

--2'2::;-~-;-c -MPO 50 5 lO 5• 0 INI"K" I IE 42,< 4 , 00 4 iOO 500

10,000 )00 )00 0 12-010 RENTS 10 16,• 16,00·

1-900 O"HER ISC, OME 20,< 201 20

0. 1.2' 0.0

J .. m~~~tR~~~~~ ~~~~~GNI~~~oiN~~=====i ;~5-!··~~=-==--~i:i -----~ )4' Rl I 0-,C"'---E __________ ~--;c;~'o:;-.. --------;;o;;--;;;!!-- --·--;,-;c;c-;d;------~~~----(\_0(11-'-BOLf3-

--;;o;7';.";~1N~1:;"; I 000 '75, 300,00 FUND' UNO 4,102,935

369-030 LESS 5% I ,925) (160,600) 1,325 (6.6)' 369-040 CASH I <1 2.73~ ~000 1739.003) (27,0)'

TOTAL 666 $12,806,282 (7.1)'}5,

7/1012012

EMERGENCY SERVICES DISTRICT EXPENSE ESTIMATE FOR 2012/2013 FUND 114 PROPOSED BUDGET AS OF JULY 13, 2012

BUDGET 201212.013 COUNn' ACCT. AS OF DEPARTMENT ADMINISTRATOR

li= '. $14. $1 Fll 'RESCUE·

~-~ I 1. ~ui: USES 1, ,27

ORESl 1,82 DTAL ',99: $25,601

EMERGENCY SERVICES DISTRICT REVENUE ESTIMATE FOR 2012/2013 FUND 114 PROPOSED BUDGET AS OF JULY 13, 2012

ACCT.

2012/13 PROPOSED MILLAGE 2011/12 MILLAGE 2010/11 MILLAGE 2009110 MILLAGE 2008/09 MILLAGE

7/1012012

BUDGET 201212.013 COUNTY AS OF DEPARTMENT ADMINISTRATOR

1.7148 1.7148 1.7146 1.7148 1.7148

2007/08 MILLAGE 2006/07 MILLAGE 2005/06 MILLAGE 2004/05 MILLAGE

INCREASE

$1 ,2C ,55

'

($1, 116,731

INCREASE

1.7201 1.7839 1.9911 1.9836

.. INCREASE

te .

(4

% INCREASE

37

38

2012/2013 PROPOSED BUDGET ENVIRONMENTALLY SENSITIVE LANO ACQUISITION BONDS FUN0225

REVENUES:

225031·311010 225037-361100 .225039-369030

EXPENSES:

22511717·077110 22511717·077210 22511717·077310 22511766·099060 22511766·099070

CURRENT AD VALOREM TAX INTEREST INCOME LESS EST. RECEIPTS

PRINCIPAL-DEBT SERVICE INTEREST DEBT SERVICE OTHER DEBT SERVICE COSTS TRANSFER PROPERTY APPRAISER TRANSFER TAX COLLECTOR

TOTAL EXPENSES

2012113 PROPOSED MILLAGE 2011/12 MILLAGE 2010111 MILLAGE 2009/10 MILLAGE 2006/00 MILLAGE 2007/06 MILLAGE 2006/07 MILLAGE 2005/06 MILLAGE 2004/05 MILLAGE 2003/04 MILLAGE 2002/03 MILLAGE 2001/02 MILLAGE 2000/01 MILLAGE 1999/00 MILLAGE 1996/99 MILLAGE

2011/2012 BUDGET

$610,000 163,366

10,000 24,226 30,000

$1,057,596

0.0000 0.0717 0.0661 0.0725 0.1357 0.1357 0.1406 0.1769 0.2106 0.2344 0.2639 0.1947 0.2165 0.2396 0,2567

2012-13 Budget. xis

PROPOSED INCREASE %INCREASE 2012/2013 (DECREASE) (DECREASE)

($949,364) (100.0)%

$0 ($610,000) (100.0)% 0 (163,366) (100.0)% 0 (10,000) (100.0)%

11,301 (12,927) (53.4)% 0 (30,000) (100.0)%

$11,301 ($1,046,295) (98.9)%

201212013 PROPOSED BUDGET LAND ACQUISITION BONDS • 2004 REFERENDUM FUND 246

201112012 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 201212013 (DECREASE) (DECREASE)

245031-311010 CURRENT AD VALOREM T !<X $4,828,464 $4,834,600 $6,138 0.1% 245037-381100 INTEREST INCOME 12,000 12,500 500 4.2% 245039-389030 LESS 5% EST. RECEIPTS (242,023) (242,355) (332) 0.1% 245039-389040 CASH FORWARD 150,000 150,000 0 0.0%

TOTAL REVENUES $4,748,441 $4,754,745 $6,304 0.1%

EXPENSES:

24511717-077110 PRINCIPAL-DEBT SERVICE $3,000,000 $3,120,000 $120,000 4.0% 24511717-077210 INTEREST DEBT SERVICE 1,612,262 1,492,263 (119,999) (7.4)% 24511717-077310 OTHER DEBT SERVICE COSTS 10,000 10,000 0 0.0% 24511717-099060 TRANSFER PROPERTY APPRAISER 51,179 57,482 6,303 12.3% 24511717-099070 TRANSFER TI<X COLLECTOR 50,000 50,000 0 0,0% 24511786-099920 CASH FORWARD-SEPTEMBER 30TH 25 000 25,000 0 0.0%

TOTAL EXPENSES $4,748,441 $4,754,745 $6,304 0.1%

2012113 PROPOSED MILLAGE 0.3799 2011/12 MILLAGE 0.3647 2010111 MILLAGE 0.3406 2009/10 MILLAGE 0.3154 2008/09 MILLAGE 0.2863 2007/08 MILLAGE 0.2725

2012~13 Budget.xls

39

to

NON- AD VALOREM

41

42

2012/2013 PROPOSED BUDGET SOLID WASTE DISPOSAL DISTRICT FUND 411

2011/2012 PROPOSED INCREASE %INCREASE [lEVENUES: BUDGET 2012/2013 (DECREASE) (DECREASE)

343-410 GARBAGE/SOLID WASTE SALES $40,000 $42,500 $2,500 6.3% 343-420 DEMOLITION CHARGES 650,000 650,000 0 0.0% 343-430 TIRE DUMPING CHARGES 40,000 35,000 (5,000) (12.5)% 343-440 ASH BYPRODUCT CHARGES 0 27,231 27,231 N/A 343-450 RECYCLING SALES 540,000 725,000 185,000 34.3% 343-460 CHIPPED TREE DEBRIS SALES 3,000 2,000 (1,000) (33.3)% 343-470 SEPT AGE/SLUDGE DISPOSAL 120,000 145,000 25,000 20.8% 343-480 LANDFILL GAS SALES 0 117,748 117,748 N/A 343-920 LOT CLEARING REVENUE 95,000 85,000 (10,000) (10.5)% 347-294 RENTALS- BUILDINGS 74,000 75,000 1,000 1.4% 361-110 INTEREST-INVESTMENTS 200,000 200,000 0 0.0% 325-201 SERVICE ASSESSMENTS 8,143,705 8,154,015 10,310 0.1% 363-140 LANDFILL ASSESSMENTS 100,000 100,000 0 0.0% 369-940 REIMBURSEMENTS 30,000 30,000 0 0.0% 389-030 LESS 5% EST. RECEIPTS (601,785) (519,425) (17,640) 3,5% 389-040 CASH FORWARD- OCT. 1 958,840 1165 000 206,360 21.5%

TOTAL REVENUES $10 492,560 $11,034,069 $541,509 5.2%

EXPENSES:

209 REFUSE COLLECTION/WASTE RECOVERY ' $3,850 $0 ($3,850) (100.0)% 217 LANDFILL 5,108,118 5,460,239 352,121 6.9% 255 RECYCLING 5,415 592 5,688,830 273,238 5.0%

SUB-TOTAL EXPENSES $10,627,660 $11,149,069 $621,609 5.9% LESS CAPITAL OUTLAY (35,000) (115,000) (80,000) 228.6%

TOTAL EXPENSES $10,492,560 $11,034,069 $541,509 5.2%

COMMERCIAL- WASTE GENERATION UNIT (W.G.U,) $29.39 $29.39 $0.00 RESIDENTIAL -WASTE GENERATION UNIT (W.G.U.) $42.40 $42.40 $0.00 EQUIVALENT RESIDENTIAL UNIT (E.R.U.) $67.84 $67.84 $0.00 READINESS-TO-USE FEE- (W.G.U) $18.13 $18.13 $0.00 NUMBER OF W,G.U.'s 224,810 225,148 338 W.G.U, =ONE TON OF WASTE ANNUALLY LANDFILL ASH PRODUCT DISPOSAL FEE $18.81 PER TON

' -KEEP INDIAN RIVER BEAUTIFUL ($37,451) INCLUDED IN RECYCLING BUDGET (255)

2012·13 Budget.xls

43

.....,..

.::..

FY 2012/2013 STREETLIGHT DISTRICTS

181 182 183 184 181> 187 188 189 190 DEPT. LAUREL- ROCK- VERO PORPOISE SINGLE LAUREL TIERRA VERO

NUMBER ACCOUNT NAME GIFFORD WOOD RIDGE HIGH. POINT ST. LIGHTS COURT LINDA SHORES REVENUES

361-100 INTEREST INCOME $200 $30 $150 $150 $40 $10 $10 $20 $40 363-120 SERVICE ASSESSMENTS 69.450 5,058 3,104 55,752 374 3,374 837 1,407 3,952 381-020 FUND TRANSFERS IN 0 0 0 0 389-030 LESS 5% EST. RECEIPTS (3,483 (254 (163 (2,795 (21 _(_169 _(_42 (71 1200: 389-040 CASH FORWARD-OCTOBER 1 11,186 2,451 523 20,406 219 248 317 1,206 2.405

TOTAL $77,353 $7,285 $3,614 $73,513 $612 $3,463 $1,122 $2,562 $6,197

EXPENSES 033-140 GENERAL & ADMIN. $1,000 $250 $150 $1,000 $80 $50 $80 $80 $100 034-310 ELECTRICAL SERVICES 74,595 6,790 3,156 70,540 419 3,413 949 2,333 5,888 034-910 LEGAL ADS 90 90 90 90 90 0 65 90 60 099-060 BUD. TRANS. PROP. APPR. 968 110 168 1,022 13 0 13 29 89 099-910 RESERVE FOR CONTINGENCY 0 0 0 0 0 0 0 0 0 099-920 CASH FORWARD-SEPT. 30 0 0 0 0 0 0 0 0 0 099-940 COMMISSIONS & FEES 700 45 50 761 10 0 15 30 60

TOTAL $77,353 $7,285 $3,614 $73,513 $612 $3,463 . $1,122 $2,562 $6,197 --------

PER PARCEUACRE CHARGE:

BUDGET 2012/13- PER PARCEUACRE $25.00 $18.00 $8.00 $23.00 $1UO NIA $27.00 $21.00 $19.00 BUDGET 2011112- PER PARCEUACRE $25.00 $18.00 $8.00 $23.00 $11.00 N/A $27.00 $21.00 $19.00 BUDGET 2010111 -PER PARCEUACRE $25.00 $18.00 $8.00 $23.00 $11.00 NIA $27.00 $21.00 $19.00 BUDGET 2009110- PER PARCEUACRE $25.00 $18.00 $10.00 $23.00 $13.DO NIA $27.00 $23.00 $21.00 BUDGET 2008/09 - PER PARCEUACRE $25.00 $18.00 $10.00 $23.00 $13.00 NIA $27.00 $23.00 $21.00 BUDGET 2007/08- PER PARCEUACRE $21.00 $18.00 $10.00 $23.00 $13.00 NIA $25.00 $23.00 $21.00 BUDGET 2006107- PER PARCEUACRE $21.00 $18.00 $13.00 $23.00 $15.00 NIA $25.00 $24.00 $21.00 BUDGET 2005106- PER PARCEUACRE $21.00 $18.00 $13.00 $23.00 $15.00 NIA $25.00 $24.00 $21.00 BUDGET 2004105- PER PARCEUACRE $21.00 $18.00 $13.00 $22.00 $15.00 N/A $25.00 $24.00 $21.00 BUDGET 2003104- PER PARCEUACRE $21.00 $18.00 $13.00 $22.00 $15.00 NIA $25.00 $24.00 $21.00 BUDGET 2002/03- PER PARCEUACRE $21.00 $18.00 $13.00 $22.00 $15.00 NIA $25.00 $24.00 $21.00 BUDGET 2001102- PER PARCEUACRE $21.00 $18.00 $13.00 $22.00 $15.00 NIA $25.00 $24.00 $21.00 BUDGET 2000101 -PER PARCEUACRE $19.00 $18.00 $13.00 $21.00 $15.00 NIA $25.00 $24.00 $21.00

2012-13 Budgetxls

,J::::.. CJ1

FY 2012/2013 STREETliGHT DISTRICTS

DEPT.

EXPENSES - Q_33140_ ~&ADMIN. I $100 $250 $75 $75i $500 $75 $75 $75 $100 I

-~SERVICES ..j. 6,411 14,605 2,743 1,39211 17,420 1.860 3,720 2,300 5,552 IE .EGALA[)S

BUD. TRANS. PROP._fPPR. RESERVE FOR C< CASH FORWARD-SEPT. 30

&FEES TOTAL

PER PARCEUACRE CHARGE:

BUDGET 2012113- PER PARCEUACRE BUDGET 2011/12- PER PARCEUACRE BUDGET 2010/11 -PER PARCEUACRE BUDGET 2009/10- PER PARCEUACRE BUDGET 2008/09- PER PARCEUACRE BUDGET 2007/08- PER PARCEUACRE BUDGET 2006/07- PER PARCEUACRE BUDGET 2005/06- PER PARCEUACRE BUDGET 2004/05- PER PARCEUACRE BUDGET 2003/04- PER PARCEUACRE BUDGET 2002/03- PER PARCEUACRE BUDGET 2001/02- PER PARCEUACRE BUDGET 2000/01 -PER PARCEUACRE

90 70 45 50 I 90 90 50 45 100 119 173 256 30 I 522 26 36 20 137

~I ~I ~I ~I ~I ~I ~I ~I 64~ 60 150 30 300 40 25 160

$6,780 $15,248 $1,577 $18,832 $3,921 $2,465 $6,691

$17.00 $28.00 $1.00 $16.00 $10.00 $22.00 $40.00 $38.00 $21.00 $17.00 $28.00 $1.00 $16.00 $10.00 $22.00 $40.00 $38.00 $21.00 $17.00 $28.00 $1.00 $16.00 $10.00 $22.00 $40.00 $38.00 $21.00 $19.00 $28.00 $1.50 $18.00 $12.00 $24.00 $40.00 $38.00 $21.00 $19.00 $28.00 $1.50 $18.00 $12.00 $24.00 $40.00 $38.00 $21.00 $19.00 $28.00 $1.50 $18.00 $12.00 $24.00 $38.00 $29.00 $21.00 $19.00 $28.00 $2.00 $19.00 ' $14.00 $25.00 $38.00 $29.00 $0.00

' $19.00 $28.00 $2.00 $19.00 ' $14.00 $25.00 $38.00 $29.00 $0.00 $19.00 $28.00 $2.00 $19.00 $15.00 $25.00 $34.00 $27.00 $0.00 $19.00 $28.00 $2.00 $19.00 $15.00 $25.00 $34.00 $27.00 NIA $19.00 $28.00 $2.00 $19.00 $15.00 $25.00 $34.00 $27.00 N/A $19.00 $28.00 $2.00 $19.00 $15.00 $25.00 $34.00 $27.00 N/A $19.00 $28.00 $2.00 $19.00 $15.00 $25.00 $34.00 $27.00 N/A

2012-13 Budget.xls

2012/2013 PROPOSED BUDGET EAST GIFFORD STORMWATER WATERSHED M.S.B.U. FUND 171

REVENUES;

171-001).363-120.00 171-000-369-030.00

SERVICE ASSESSMENT LESS 5% ESTIMATED RECEIPTS CASH FORWARD-OCTOBER 1

TOTAL REVENUES

EXPENSES;

17126041-066340 17126041-099060 17028081-099940

DRAINAGE SYSTEMS BUDG TRANSFER-PROPERTY APPR COMMISSIONS AND FEES

$10.00 PER PARCEL ACRE IN 201212013 $10.00 PER PARCEL ACRE IN 2011/2012 $10.00 PER PARCEL ACRE IN 2010/2011 $15.00 PER PARCEL ACRE IN 200912010 $15.00 PER PARCEL ACRE IN 2006/2009 $15.00 PER PARCEL ACRE IN 2001/2008 $15.00 PER PARCEL ACRE IN 2006/2o07 $15.00 PER PARCEL ACRE IN 2005/2006 $15.00 PER PARCEL ACRE IN 2004/2005 $15.00 PER PARCEL ACRE IN 2003/2004

TOTAL EXPENSES

201112012 BUDGET

$1,400 (70) 653

$1,983

$1,928 40 15

$1,983

2012-13 Budget.x!s

PROPOSED 2012/2013

$1,400 (70) 653

$1,983

$1,928 40 15

$1,983

INCREASE (DECREASE)

$0 0 0

$0

$0 0 0

$0

%INCREASE (DECREASE)

0.0% 0.0% 0.0%

0.0%

0,0% 0.0% 0.0%

o.o%

2012/2013 PROPOSED BUDGET VERO LAKE ESTATES M.S.B.U. FUND 185

REVENUES:

185037-361100 185036-363120 185039-389030 185039-389040

INTEREST -INVESTMENTS C & CE SERVICE ASSESSMENT LESS 5% ESTIMATED RECEIPTS CASH FORWARD- OCT. 1

TOTAL REVENUES

EXPENSES:

18521441-034310 18521441-068340 18521441-099940 18521481-099060 18524338-066510-99002

ELECTRIC SERVICES DRAINAGE SYSTEMS COMMISSION AND FEES BUD. TRANSFER PROP. APPR. FLOOD CONTROL.VERO LAKE ESTATES

$ 19.()tlPER PARCEL ACRE lN 2012/13 $19.00 PER PARCEL ACRE IN 2011/12 $ 19.00 PER PARCEL ACRE IN 2010/11 $19.00 PER PARCEL ACRE IN 2009/10 $19.00 PER PARCEL ACRE IN 2008/09 $19.00 PER PARCEL ACRE IN 2007/08 $ 19.00 PER PARCEL ACRE IN 2006/07 $19.00 PER PARCEL ACRE IN 2005/06 $19.00 PER PARCEL ACRE IN 2004/05 $ 19.00 PER PARCEL ACRE IN 2003/04 $19.00 PER PARCEL ACRE IN 2002/03 $ 19.00 PER PARCEL ACRE IN 2001/02 $ 17.00 PER PARCEL ACRE IN 2000/01 $17.00 PER PARCEL ACRE IN 1999/00 $17.00 PER PARCEL ACRE IN 1998/99 $17.00 PER PARCEL ACRE IN 1997/98 $15.00 PER PARCEL ACRE IN 1996/97 $ 15.00 PER PARCEL ACRE IN 1995/96 $15.00 PER PARCEL ACRE IN 1994/95

TOTAL EXPENSES

2011/2012 BUDGET

$3,500 92,815 (4,816)

325,000 $416,499

$12,500 258,561

2,334 2,067

141,037 $416,499

2012·13 Budget.xls


$3,500 $0 0.0% 92,815 0 0.0% (4,816) 0 0.0%

118,939 (206,061) (83.4)% $210,438 ($206,061) (49.5)%

$15,000 $2,500 20.0% 50,000 (208,561) (80.7)%

2,334 0 0.0% 2,067 0 0,0%

141,037 0 0.0% $210,438 ($206,061) (49.5)%

47

JB

ENTERPRISE FUNDS

49

50

2012/2013 PROPOSED BUDGET GOLF COURSE FUND41B

2011/2012 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2012/2013 !DECREASE) !DECREASE)

343-670 MISC. INCOME $2,500 $1,000 ($1,500) (60.0)% 347-231 PRO SHOP SALES 230,000 230,000 0 0.0% 347-232 9 HOLE CARD FEES 180,000 170,000 (10,000) (5.6)% 347-233 18 HOLE CARD FEES 520,000 540,000 20,000 3.8% 347-234 9 HOLE NON-CARD FEES 105,000 105,000 0 0.0% 347-235 18 HOLE NON-CARD FEES 330,000 330,000 0 0.0% 347-236 9 HOLE CART FEES 95,000 95,000 0 0.0% 347-237 18 HOLE CART FEES 800,000 800,000 0 0.0% 347-238 PULL CART FEES 1,800 1,600 0 0.0% 347-239 IDCARD 90,000 90,000 0 0.0% 347·241 JUNIOR FEES 2,000 1,000 (1,000) (50.0)% 347-242 RANGE FEES 80,000 58,064 (1 ,936) (3.2)% 347-246 COUPON 35,000 35,000 0 0.0% 347-247 TWILIGHT PM 400,000 400,000 0 0,0% 347-248 RAINCHECK REDEMPTIONS (10,000) (10,000) 0 0.0% 347-249 GOLF CLUB RENTALS 12,000 12,000 0 0.0 o/o 347-250 HANDICAPPING SERVICE 7,000 7,000 0 0.0% 347-251 TOURNAMENT FEE 65,000 65,000 0 0.0% 347-252 PGAPRORATE 15,000 15,000 0 0.0% 341'254 DISCOUNT CARDS 7,500. 7,§00- - (). 0..0% 347-275 CAPITAL SURCHARGE 60,000 0 (60,000) (100,0)% 361-100 INTEREST INCOME 5,000 5,000 0 0.0% 362-012 SNACK BAR RENT 22,430 22,430 0 0.0% 366-098 PROMOTIONS 1,000 1,000 0 0.0% 389-030 LESS 5% EST. RECEIPTS (151,802) (149,080) 2,722 (1.8)% 389-040 CASH FORWARD- OCT. 1 16,937 0 (16,937) (100.0)%

TOTAL REVENUES $2,901,165 $2,832,514 ($68,651/ (2.4)%

EXPENSE§:

221 OPERATIONS $1,271,971 $1,210,971 ($61,000) (4.8)% 236 CLUBHOUSE 1,587,194 1,573,543 (13,651) (0.9)% 236 CASH FORWARD-SEPT 30 50,000 50,000 0 0,0%

SUB-TOTAL EXPENSES $2,909,166 $2,834,514 ($74,661) (2.6)% LESS CAPITAL OUTLAY j8,000) (2,000) 6,000 {75.0}%

TOTAL EXPENSES $2,901,165 $2,832,514 ($68,6511 (2.4)%

2012-13 Budget.xls

51

2012·13 Budget.xls

52

2012/2013 PROPOSED BUDGET UTILITY SERVICES FUND 471

2011/2012 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2012/2013 (DECREASE) (DECREASE)

343-310 WATER SALES $13,250,000 $13,350,000 $100,000 0.6% 343-340 METER INSTALLATIONS 60,000 60,000 0 0,0% 343-470 SEPT AGE/SLUDGE DISPOSAL 290,000 325,000 35,000 12.1% 343-490 GREASE DISPOSAL 10,000 9,000 (1,000) (10.0)% 343-510 SEWER SALES 12,050,000 12,175,000 125,000 1.0% 343-530 RECLAIMED WATER SALES 116,000 115,000 0 0.0% 343-540 PENALTIES 540,000 560,000 20,000 3.7% SERVICE CHARGES: 343-350 WATER TAP FEES 22,000 20,000 (2,000) (9.1)% 343-520 SEWER TAP FEES 1,500 1,500 0 0.0% 343-550 RECONNECT FEES 175,000 150,000 (25,000) (14.3)% 343-610 SERVICE CHARGES 26,000 25,000 (1 ,000) (3.6)% 343-660 INSPECTION FEES 6,000 10,000 2,000 25.0% 343-660 SERVICE APPLICATION FEES 125,000 125,000 0 0.0% 343-690 COURT RECORDING FEES 7,000 6,000 1,000 14.3% 343-670 MISCELLANEOUS INCOME 65,000 65,000 0 0.0% 361-100 INTEREST INCOME 225,000 225,000 0 0.0% 362-011 RADIO TOWER RENT 231,000 235,000 4,000 1.7% 365-010 SCRAP SALES 3,500 10,000 6,500 165.7% 369-030 LESS 5% EST. RECEIPTS (1,360,200) . (1,373,42!;) (13,225) 1.0% 369-040 CASH FORWARD· OCT. 1 10,870,595 10,503,659 (366,936) (3.4)%

TOTAL REVENUES $36,714,395 $36,598,734 ($115,661) (0,3)%

EXPENSES:

216 WASTEWATER TREATMENT $6,066,356 $6,074,565 $6,227 0.1% 219 WATER PRODUCTION 6,644,524 6,663,765 39,241 0.6% 235 GENERAL & ENGINEERING 4,624,209 4,666,796 (157,411) (3.3)% 257 SLUDGE 1,094,400 1,111,959 17,559 1.6% 265 CUSTOMER SERVICE 2,236,392 2,266,049 29,657 1.3% 266 WASTEWATER COLLECTION 7,457,254 7,612,636 155,564 2.1%

2012~13 Budget.xls

53

2012/2013 PROPOSED BUDGET UTILITIES IMPACT FEE FUND 472

2011/2012 PROPOSED INCREASE %INCREASE REVEtjUES; BUDGET 201212013 (DECREASE) (DECREASE)

343-301 SEWER LINE EXTENSION FEES $25,000 $25,000 $0 0.0% 343-302 WATER LINE EXTENSION FEES 35,000 35,000 0 0,0% 343-630 SEWER IMPACT FEES 200,000 200,000 0 0,0% 343-650 WATER IMPACT FEES 270,000 270,000 0 0.0% 343-690 COURT RECORDING FEES 3,500 3,500 0 0.0% 361-100 INTEREST INCOME 75,000 75,000 0 0,0% 369-030 LESS 5% EST, RECEIPTS (30.425) (30,425) 0 0.0 o/o

TOTAL REVENUES $578,075 $578 075 $0 0.0%

EXPENSES:

CASH FORWARD $576,075 $576,075 $0 0,0% TOTAL EXPENSES $578,075 $578 075 $0 0.0%

2012-13 Budget.xls

54

2012/2013 PROPOSED BUDGET FLEET MANAGEMENT FUND 601


369-940 MISCELLANEOUS REVENUE $80,000 $80,000 $0 0.0% 395-010 AUTO. MAINTENANCE 140,000 140,000 0 0.0% 395-011 HEAVY EQUIPMENT MAINTENANCE 625,000 660,000 35,000 5.6% 395-012 OTHER EQUIPMENT MAINTENANCE 40,000 40,000 0 0.0% 395-013 FUEL 2,411,200 2,425,000 13,800 0.6% 361-100 INTEREST EARNINGS 1,000 1,000 0 0.0% 389-040 CASH FORWARD 41,795 4,203 (37,592) (89.9)%

TOTAL REVENUE $3,338,995 $3,350,203 $11,208 0.3%

EXPENSE§:

501-242 SALARIES AND BENEFITS $462,480 $431,635 ($30,845) (6.7)% EXPENSES 2,940,762 2,872,473 (68,289) {2.3)%

SUB-TOTAL EXPENSES $3,403,242 $3,304,108 ($99,134) (2.9)% LESS CAPITAL OUTLAY (64,247) (3,700) 60,547 (94.2)%

3,338,995 3,300,408 ($38,587)

501-246 SALARIES AND BENEFITS $0 $45,600 $46,600 NIA EXPENSES 0 4,195 4,195 N/A

SUB-TOTAL EXPENSES $0 $49,795 $49,795

TOTAL EXPENSES $3,338,995 $3,350,203 $11,208 0.3%

2012~13 Budget.xls

55

2012/2013 PROPOSED BUDGET SELF INSURANCE FUND 602

2011/2012 PROPOSED INCREASE % INCREASE RE~ENUE§: BUDGET 2012/2013 (DECREASE! (DECREASE)

395-020 INSURANCE CHARGES TO DEPTS. $2,850,000 $2,742,000 ($108,000) (3,8)% 395-023 WORKERS COMP. CHARGES 1,600,000 1,600,000 0 0.0% 369-040 REIMBURSEMENTS 50,000 60,000 10,000 20.0% 361-100 INTEREST INCOME 30,000 20,000 (10,000) (33.3)% 389-030 LESS 5% EST, RECEIPTS (226,500) (221,100) 5,400 (2.4)% 389-040 CASH FORWARD- OCTOBER 1 224,216 198,503 (25,713) (11.5)%

TOTAL REVENUES $4,527,716 $4,399,403 ($128,313) (2.8)%

EXPENSES:

RISK MANAGEMENT OPERATIONS $391,066 $390,793 ($273) (0.1)% INSURANCE COVERAGES 2,534,500 2,412,000 (122,500) (4.8)% INSURANCE CLAIMS 1,602,150 1,596,610 (5,540) (0.3)% SUB-TOTAL EXPENSES $4,527,716 $4,399,403 ($128,313) (2.8)% LESS CAPITAL OUTLAY 0 0 0 N/A

TOTAL EXPENSES $4,527,716 $4,399,403 ($128,313l (2.8l%

2012-13 Budget.xls

56

2012/2013 PROPOSED BUDGET EMPLOYEE HEALTH INSURANCE FUND 504

2011/2012 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2012/2013 1DECREASE) {DECREASE)

381-020 FUND TRANSFER IN $35,438 $35,488 $50 0.1 °/ll 395-020 INSURANCE CHARGES 13,807,411 13,755,488 (51 ,923) (0.4)% 389-040 CASH FORWARD 257,500 0 {257,500) {100.0)%

TOTAL REVENUES $14,100,349 $13,790,976 ($309,373/ (2.2)%

EXPENSES;

SALARIES AND BENEFITS $70,875 $70,976 $101 0.1% INSURANCE CLAIMS 14,029,474 13,720,000 {309,474) (2.2}%

TOTAL EXPENSES $14,100,349 $13,790,976 ($309,3731 (2.2)%

2012-13 Budget.xls

57

2012/2013 PROPOSED BUDGET GEOGRAPHIC INFO SYSTEMS DEPT FUND 505

201112012 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2012/2013 {DECREASE) {DECREASE)

INTERDEPARTMENTAL CHARGES $325,000 $276,250 ($48,750) (15.0)% CASH FORWARD 411,665 230,144 (181,521) {44.1)%

TOTAL REVENUES $736,665 $506,394 ($230,271) (31.3)%

EXPENSES:

SALARIES & BENEFITS $271,355 $270,048 ($1,307) (0.5)% EXPENSES 477,910 238,796 {239, 114) (50.0)%

SUB-TOTAL EXPENSES $749,265 $508,844 ($240,421) (32.1)% LESS CAPITAL OUTLAY {12,600) {2,450) 10,150 {80.6)%

TOTAL EXPENSES $736,665 $506,394 ($230,271/ (31.3)%

2012·13 Budget.xfs

)8

MISCELLANEOUS FUNDS

59

30

2012/2013 PROPOSED BUDGET ROAD IMPROVEMENT FEES FUND 101


CASH FORWARD-OCT. 1 2,265,067 0 (2,265,067) ~100,0}%

TOTAL REVENUES $2,265,067 $0 ($2,265,067) (100.0)%

EXPENSES:

DISTRICT II $2,265,067 so ($2,265,067) (100,0}% TOTAL EXPENSES $2,265,067 $0 ($2,265,067l (100.0!%

2012-13 Budget.xls

61

52

2012/2013 PROPOSED BUDGET NEW TRAFFIC IMPROVEMENT FEES FUND 102

REVENUES:

EXPENSES:

IMPACT FEES- DISTRICT 1 IMPACT FEES- DISTRICT 2 IMPACT FEES- DISTRICT 3 INTEREST EARNINGS LESS 5% ESTIMATED RECEIPTS CASH FORWARD- OCToBER 1

TOTAL REVENUES

2011/2012 BUDGET

$250,000 600,000 200,000

75,000 (56,250)

14,085,466 $15,154,218

2012·13 Budget.xls

PROPOSED 2012/2013

$300,000 700,000 300,000 75,000 (65,000)

3,950,613 $5,260,613

INCREASE %INCREASE (DECREASE) (DECREASE)

$50,000 20.0% 100,000 16.7% 100,000 50,0%

0 0.0% (6,750) 15,6%

(10,134,855) (72.0)% ($9,893,605) (65.3)%

2012/2013 PROPOSED BUDGET ADDITIONAL IMPACT FEES FUND 103

·- -- ---- . . 2011/2012 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2012/2013 (DECREASE) (DECREASE)

LAW ENFORCEMENT FEES $40,000 $49,200 $9,200 23.0% FIRE/ EMS FEES 50,000 61,500 11,500 23.0% PARKS & RECREATION FEES 200,000 246,000 46,000 23.0% LIBRARY FEES 50,000 61,500 11,500 23.0% ADMINISTRATIVE FEES 45,000 55,350 10,350 23.0% INTEREST EARNINGS 45,000 45,000 0 0.0% LESS 5% ESTIMATED RECEIPTS (21,500) (25,928) (4,428) 20.6% CASH FORWARD- OCTOBER 1 7,922,428 3,336,997 (4,585,431) {57.9}%

TOTAL REVENUES $8,330,928 $3,829,619 ($4,501,309) (54,0)%

E~PENSES;

120 FIRE/ EMS FACILITIES $291,127 $190,000 ($101,127) (34.7)% 204 ADMINISTRATIVE EXPENSES 480,142 248,164 (231 ,978) (48.3)% 210 PARKS & RECREATION FACILITIES 6,570,828 2,865,455 (3,705,373) (56.4)% 21Z SANITARY LANDFILL 25._000 26,000 1,000 4.0% 220 PUBLIC BUILDINGS 0 500,000 $00,000 NIA 600 LAW ENFORCEMENT 963,831 0 (963,831) (100.0)%

TOTAL EXPENSES $8,330,928 $3,829,619 ($4,501 309) (54,0)%

2012.13 Budget.xls

63

201212013 PROPOSED BUDGET COURT FACILITIES FUND FUND 106

201112012 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 201212013 !DECREASE) !DECREASE)

CASH FORWARD- OCTOBER 1 $30,000 $30,000 $0 0,0% TOTAL REVENUES $30,000 $30,000 $0 0.0%

EXPENSES:

Facilltlejj: Management 10622019-034610 MAINTENANCE- BUILDINGS $30,000 $30 000 $0 0.0%

TOTAL EXPENSES $30,000 $30,000 $0 0.0%

2012-13 Budget.xls

)4

2012/2013 PROPOSED BUDGET RENTAL ASSISTANCE FUND 108

2011/2012 PROPOSED INCREASE %INCREASE REVENUES; BUDGET 2012/2013 (DECREASE) (DECREASE)

RENTAL REVENUES $1,934 407 $1,947,102 $12,695 0.7% TOTAL REVENUES $1,934,407 $1,947,102 $12,695 0.7%

EXPENSES;

SALARY AND BENEFITS $166,690 $155,395 {$11,295) (6.6)% OPERATING EXFENSE 1,766,217 1,791,707 25,490 1.4% CAPITAL OUTLAY 1,500 0 (1,500) {100,0}%

TOTAL EXPENSES $1,934,407 $1,947,102 $12,695 0.7%

2012·13 Budget.xls

65

2012/2013 PROPOSED BUDGET SECONDARY ROAD CONSTRUCTION FUND 109


109031-312200 GASOLINE TAX $185,000 $165,000 $0 0.0% 109031-312410 LOCAL OPTIONAL GAS TAX 3,225,000 3,170,000 (55,000) (1,7)% 109033-331400-10007 DOT SAFE ROUTES TO SCHOOL 1,458,844 0 (1,458,844) (100.0)% 109033-331702-10002 DEP TRANS FLORIDA GREENWAY GRANT 197,185 0 (197,185) (100.0)% 109033-334400 SCOP GRANT 1,575,237 0 (1,575,237) (100.0)% 109037-361100 INTEREST INCOME 55,000 55,000 0 0.0% 109038-366090 OTHER CONTRIBUTIONS/DONATIONS 25,000 0 (25,000) (100.0)% 109039-389030 LESS 5% ESTIMATED RECEIPTS (173,500) (169,500) 4,000 (2.3)% 109039-389040 CASH FORWARD- OCT. 1 9,808,072 3,435,387 16,372,685) {65,0}%

TOTAL REVENUES $16,335,838 $6,655,887 ($9,679,951) (59.3)%

EXPENSES:

Oegartment·Caaltal Prolects 214 OPERATING $5,092,189 $3,302,863 ($1,789,326) (35.1)% ~14 ROAD PROJECTS 10,925,938 3,038,588 (7,887,370) (Z2.2)%

SUBTOTAL· CAPITAL PROJECTS $16,018,127 $6,341,4:)1 ($9,616,696) (60.4)%

Denartment·Englneerlng 244 SALARIES & BENEFITS $188,228 $187,078 $850 0.5% 244 OPERATING 9,205 8,555 (850) (7.1)%

SUBTOTAL· ENGINEERING $196,433 $196,633 $200 0.1%

De(;!:actment·Real Estate Acgylsltlon 247 SALARIES & BENEFITS $45,403 $44,548 ($855) (1.9)% 247 OPERATING 76,875 74,275 (2,600) (3.4)%

SUBTOTAL· REAL ESTATE ACQUISITION $122,278 $118,823 ($3,466) !2.8)% TOTAL EXPENSES $16,335,838 $6,655,887 ($9,679,951) (59.3)%

2012-13 Budget.xls

56

2012/2013 PROPOSED BUDGET SPECIAL LAW ENFORCEMENT FUND 112

2011/2012 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2012/2013 {DECREASE) {DECREASE)

112035-358220 CONFISCATED PROPERTY $41,426 $0 {$41,426) {100.0)% TOTAL REVENUES $41,426 $0 ($41,426) (100.0)%

EXPENSES:

11260086-099040 SHERIFF -LAW ENFORCEMENT $41,426 $0 ($41,426) (100.0)% TOTAL EXPENSES $41,426 $0 ($41,426) (100.0!%

2012-13 Budget.xls

67

58

2012/2013 PROPOSED BUDGET TREE ORDINANCE FINES FUND 117

REVENUES:

117039-369040 CASH FORWARD- OCT. 1

EXPENSES:

11721072-033190 11721 072-035340

TOTAL REVENUES

OTHER PROFESSIONAL SERVICES LANDSCAPE MATERIALS

TOTAL EXPENSES

2011/2012 BUDGET

$50 000 $50,000

$40,000 10,000

$50,000

2012·13 Budget.xls


$50,000 $50,000

$40,000 10,000

$50,000

$0 $0

$0 0

$0

0.0 o/o 0.0%

0.0% 0.0%

0.0%

2012/2013 PROPOSED BUDGET TOURIST DEVELOPMENT FUND FUND 119


119031-312110 DIST.II-LOC. OPT. RESORT TAX-IRC $275,000 $295,000 $20,000 7.3% 119031-312111 DIST.I-LOC. OPT. RESORT TAX-VB 260,000 315,000 55,000 21.2% 119037-361100 INTEREST INCOME 10,000 5,000 . (5,000) (50.0)% 119039-369030 LESS 5% ESTIMATED RECEIPTS (27,250) (30, 750) (3,500) 12.6 o/o 119039-369040 CASH FORWARD· OCT. 1 145,910 127,607 (16,303) (12.5)%

TOTAL REVENUES $663,660 $711,857 $48,197 7.3%

EXPENSES;

DIS[RICTI:

11914472-066750 CHAMBER OF COMMERCE, INC. $337,994 $343,566 $5,594 1.7% 11914472-066690 VERO HERITAGE, INC. 12,000 0 (12,000) ~100.0}%

TOTAL DISTRICT I $349,994 $343,688 ($6,406) (1.8)%

otsrRtCtll:

11914572-033190 OTHER PROFESSIONAL SERVICES $0 $0 $0 N/A 11914572-066270 CULTURAL COUNCIL OF IRC 36,325 60,000 23,675 65.2% 11914572-066340 TREASURE COAST SPORTS COMM. 140,000 146,700 6,700 6.2% 11914572-066750 CHAMBER OF COMMERCE 76,641 67,019 (9,622) (12.6)% 11914572-068750 HISTORICAL SOCIETY 0 4,943 4,943 N/A

TOTAL DISTRICT II $263,166 $260,662 $27,496 10.9%

VERO BEACH SPOB.[S VILLAGE:

11916275 MINOR LEAGUE BASEBALL $60 500 $66 550 $6050 10.0% TOTALVBSV $60,500 $66,550 $6,060 10.0%

11919961-099210 RESERVE FOR CONTINGENCY $0 $21 067 $0 N/A TOTAL EXPENSES $663,660 $711,857 $27,140 4.1%

2012·13 Budget.xls

69

70

2012/2013 PROPOSED BUDGET 911 SURCHARGE FUND 120

REVENUES:

120033-334210-11003 120033-335220 120033-335225 120039-369030

EXPENSES:

133 133 133 12060066-099040

E911 STATE GRANT WIRELESS 911 FEE NONWIRELESS 911 LESS 5% ESTIMATED RECEIPTS

SALARIES AND BENEFITS OPERATING EXPENSES CAPITAL

1ST

SHERIFF-LAW ENFORCEMENT TOTAL EXPENSES

2011/2012 BUDGET

$117,116 673,163

2,000,734 193,141

$3,184,174


$119,593 401,364

0 193141

$714,118

$2,477 (471,799)

(2,000,734) 0

($2,470,056)

(100.0)% (6.6)%

2.1% (54.0)%

(100.0)% 0.0%

(77.6)%

2012/2013 PROPOSED BUDGET DRUG ABUSE FUND FUND 121

2011/2012 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2012/2013 !DECREASE) !DECREASE)

121033-331697 MISC DRUG GRANTS 93,442 71,497 !21,945) (23.5)% TOTAL REVENUES $93,442 $71,497 ($21,945) (23.5)%

EXPENSES:

12111021-066930 MISC DRUG GRANTS $93,442 $71,497 !$21,945) ~23,5}%

TOTAL EXPENSES: $93,442 $71,497 ($21,945) (23.5)%

2012~13 Budget.xls

71

2012/2013 PROPOSED BUDGET IRCLHAP/SHIP FUND 123

2011/2012 PROPOSED INCREASE %INCREASE REVENUES; BUDGET 2012/2013 (DECREASE) (DECREASE)

123033-334690 STATE HOUSING INITIATIVE $0 $0 $0 N/A 123034-346900 SHIP PARTICIPANTS RECEIPTS 46,000 0 (46,000) (100.0)% 123034-361100 INTEREST INCOME 4,000 0 (4,000) (100.0)% 123039-369040 CASH FORWARD-OCT 1ST 952,626 889,620 (63,005) {6.6}%

TOTAL REVENUES $1,002,525 $889,520 ($113,005) (11.3)%

EXPENSES:

SALARIES AND BENEFITS $61,007 $60,696 ($111) (0.1)% OPERATING EXPENSES 72,349 11,672 (60,677) (63.9)% GRANTS & AIDS 649,169 796,962 (62,217) {6.1}%

TOTAL EXPENSES $1,002,525 $889,520 ($113,0051 (11.3)%

2012-13 Budget.xls

2012/2013 PROPOSED BUDGET METRO PLAN ORGANIZATION FUND 124

2011/2012 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 20'12/2013 (DECREASE) (DECREASE)

124033-331422 METRO PLANNING ORG GRANT $468,801 $435,962 ($32,839) (7.0)% 124033-331401 SEC 5303 TRANSIT PLANNING GRANT 131,758 59,918 (71,840) (54.5)% 124033-334400-10602 TRANSIT HUB PROJECT 87,213 0 (67,213) (100.0)% 124039-389040 CASH FORWARD-OCT 1 0 162,953 162,953 N/A

TOTAL REVENUES $667,772 $658,833 ($8,939) (1.3)%

EXPENSES:

SALARIES AND BENEFITS $410,888 $408,474 ($2,414) (0.6)% OPERATING EXPENSES 189,871 161,359 (28,312) (14.9)%

12420415-033490-08014 TOP MAJOR UPDATE 0 89,000 89,000 N/A 12420415-066510-10802 TRANSIT HUB PROJECT 87,213 0 (67,213) (100.0)%

TOTAL EXPfiNSfiS $667,772 $658,833 ($8,939) (1.3!%

2012-13 Budget.xls

73

74

2012/2013 PROPOSED BUDGET NATIVE UPLANDS ACQUISITION FUND FUND 127

REVENUES:

127039-389040 CASH FORWARD-OCT. 1 TOTAL REVENUES

EXPENSES:

12721037-033490 OTHER CONTRACTUAL SVC. 12721037-035290 OTHER OPERATING SUPPLIES 12721037-035340 LANDSCAPING MATERIALS 12721037-035380 HERBICIDES & INSECTICIDES

TOTAL EXPENSES

2011/2012 BUDGET

$55,000 $55,000

$40,000 5,000 6,000 4 000

$55,000

2012~13 Budget.xls


$55,000 $0 0.0% $55,000 $0 0.0%

$40,000 $0 0.0% 5,000 0 0.0% 6,000 0 0,0% 4,000 0 0.0%

$55,000 $0 0.0%

2012/2013 PROPOSED BUDGET BEACH RESTORATION FUND FUND 128


128031-312110 DIST.II-LOC. OPT. RESORT TAX-IRC $275,000 $295,000 $20,000 7.3% 128031-312111 DIST.I-LOC, OPT. RESORT TAX-VB 260,000 315,000 55,000 21.2% 126037-361100 INTEREST INCOME 30,000 25,000 (5,000) (16.7)% 126039-361020 FUND TRANSFERS IN GF 111,696 112,214 516 0.5% 126039-369030 LESS 5% ESTIMATED RECEIPTS (26,250) (31,750) (3,500) 12.4% 126039-369040 CASH FORWARD- OCT, 1 3,250,246 1,204,301 (2,045,945) {62,9}%

TOTAL REVENUES $3,898,694 $1,919,765 ($1,978,929) (50.8)%

EXPENSES:

SALARIES AND BENEFITS $146,931 $149,619 $666 0.5% OPERATING EXPENSES 67,761 63,651 (3,930) (4.5)%

12614472-033190-06062 BEACH PRESERVATION PLAN UPDATE 0 300,000 300,000 N/A 12614472-033490 OTHER CONTRACTUAL SERVICES 0 250,000 0 N/A 12614472-033490-05053 ARTIFICIAL REEF 25,000 25,000 0 0.0% 128 14472c032490-05054 SECTOR 3 POST CONST, MONITORING 1,063,595 1,063,595 0 0.0% 126144 72-033490-05079 SECTOR 7 MONITORING 50,000 45,000 (5,000) (10.0)% 126144 72-033490-06003 SECTOR 1&2 POST CONST. MONITORING 250,000 0 (250,000) (100.0)% 126144 72-033490-10001 EMERGENCY DUNE RESTORATION 250,000 0 (250,000) (100.0)% 126144 72-066510-05054 BEACH RESTORATION- SECTOR 3 2,023,387 0 (2,023,367) (100.0)%

CAPITAL OUTLAY 0 2,700 2,700 N/A TOTAL EXPENSES $3,898,694 $1,919,765 ($1,978,929/ (50.8/%

2012~13 Budget.xls

75

2012/2013 PROPOSED BUDGET

NEIGHBORHOOD STABILIZATION PLAN FUND 129

2011/2012 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2012/2013 {DECREASE) {DECREASE)

129033-331554-09129 CDBG NEIGHBORHOOD STBLZTN GRNT $655,149 $0 {$655,149) (100.0}% TOTAL REVENUES $655,149 $0 ($655, 149) (100.0)%

EXPENSES:

SALARIES AND BENEFITS $24,847 $0 ($24,847) (100.0)% OPERATING EXPENSES 7,817 0 (7,817) (100.0)% OTHER CONTRACTUAL SERVICES 86,085 0 (66,065) (100.0)% CLOSING FUNDS 536,400 0 (536,400) (100.0)%

TOTAL EXPENSES $655,149 $0 ($655, 149) (100.01%

2012/2013 PROPOSED BUDGET NEIGHBORHOOD STABILIZATION 3 PLAN

FUND 130

2011/2012 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2012/2013 (DECREASE} (DECREASE)

130033-331554-11803 CDBG NSP3 GRNT $1,489,319 $0 ($1,489,319) (100.0)% TOTAL REVENUES $1,489,319 $0 ($1,489,319) (100.0)%

EXPgNSES:

OPERATING EXPENSES $100 $0 ($100) (100.0)% OTHER CONTRACTUAL SERVICES 1,469,219 0 (1,489,219} (100.0)%

TOTAL EXPENSES $.1,489,319 $0 ($1,489,3191 (100.0!%

2012-13 Budget:xls

76

2012/2013 PROPOSED BUDGET FLORIDA BOATING IMPROVEMENT PROGRAM FUND 133


133033-335701 FL BOATING IMPROVEMENT PROGRAM $35,000 $35,000 $0 0,0% 133039-389040 CASH FORWARD- OCT. 1 200,000 0 (200,000) (100.0)%

TOTAL REVENUES $235,000 $35,000 ($200,000) (85.1)%

EXPENSES:

13321072-066380 BOATING FACILITIES $35,000 $35,000 $0 0.0% 13321072-068510-3017 CIP- OSLO ROAD BOAT RAMP 200,000 0 (200,000) (100.0)%

TOTAL EXPENSES $235,000 $35,000 ($200,000) (85. 1J%

2012·13 Budget.xls

77

78

2012/2013 PROPOSED BUDGET LIBRARY BEQUEST FUND FUND 134

REVENUES:

134039-389040 CASH FORWARD TOTAL REVENUES

EXPENSES:

MAIN LIBRARY BOOKS 13410971-035450 13411271-035450 NORTH COUNTY LIBRARY BOOKS

TOTAL EXPENSES

2012-13 Budget.Jds

2011/2012 BUDGET

$58,193 $56,193

$31,193 25,000

$56,193


$58,193 $56,193

$31,193 25,000

$56,193

$0 $0

$0 0

$0

0.0% 0.0%

0.0% 0.0%

o.O%

201212013 PROPOSED BUDGET DISABLED ACCESS PROGRAMS FUND 135

201112012 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 2012/2013 (DECREASE) (DECREASE)

135039-389040 CASH FORWARD- OCT. 1 $20,000 $20 000 $0 0.0% TOTAL REVENUES $20,000 $20,000 $0 0.0%

EXPENSES:

13510669-033190 OTHER PROFESSIONAL SERVICES $20,000 $20 000 $0 0.0% TOTAL EXPENSES $20,000 $20,000 $0 0.0%

2012-13 Budget.xls

79

2012/2013 PROPOSED BUDGET INTERGOVERNMENTAL GRANTS FUND 136

2011/2012 PROPOSED INCREASE %INCREASE REVENUES: BUDGET 201212013 jDECREASE) jDECREASE)

136033-331601-08802 HUD NEW HORIZONS 709001 $65,235 $65,235 $0 0,0% 136033-331601-09803 HUD COCWIDE TRA GRANT 90800 67,o68 67,066 0 0.0% 136033-331601-10610 HUD SHELTER PLUS CARE GRANT 90900 63,116 63,116 0 0.0 o/o 136033-331601-11605 HUD ALCOHOPE GRANT 91003 42,241 0 (42,241) (100.0)% 136033-331601-11606 HUD HMIS EXPN GRANT 91003 35,262 0 (35,262) (100.0)% 136033-331601-11607 HUD NEW CHRONIC GRANT 91003 99,060 0 (99,060) (100.0)% 136033-331601-11606 HUD NEW HORIZONS GRANT 91003 134,110 0 (134,110) (1 00.0)% 136033-331601-11609 HUD SHELTER PLUS CARE GRANT 91001 76,230 0 (76,230) (100.0)% 136033-331601-11610 HUD TRANS HOUSING GRANT 91003 52,546 0 (52,546) (100.0)% 136033-331601-12601 HUD COCWIDE HMIS GRANT 91002 25,656 0 (25,656) (100.0)% 136033-331601-12602 HUD SHELTER PLUS GRANT 360C4H091000 69,482 69,482 0 0.0% 138033-331601-12807 HUD ALCOHOPE GRANT 0 69,048 69,048 NIA 136033-331601-12609 HUD INDIAN RIVER CHRONICS RENEWAL 0 86,636 66,636 NIA 136033-331601-12610 HUD TRANS HOUSING GRANT RENEWAL 0 70,063 70,063 NIA 136033-331601-12611 HUD HMIS EXPANSION RENEWAL 0 36,177 36,177 NIA 136033-331601-12612 HUD NEW CHRONICS RENEWAL 0 104,966 104,968 NIA 136033-331601-12813 HUD NEW HORIZONS GRANT RENEWAL 0 153,444 153,444 NIA 138033-331601-13601 HUD COCWIDE HMIS GRANT 0 25,856 25,858 NIA 136033-3314 f 0-09813 FTA SEC 5307- SRA TRANSIT FACILITY 330,736 0 (330,736) (100.0)% 136033-331411-09613 FTA ARRA GRANT- TRANSIT ADMIN 1,390,979 0 (1 ,390,979) (1 00.0)% 136039-389040 CASH FORWARD-OCT.1 93,600 0 (93,600) {100.0)%

TOTAL REVENUES $2,545,523 $813,313 ($1,732,210) (68.0)%

EXPENSES:

13616364-068671-06602 HUD NEW HORIZONS 709001 $65,235 $65,235 $0 0.0% 13616364-066671-09603 HUD COCWIDE TRA GRANT 90600 67,066 67,066 0 0.0 o/o 13616364-036730-10610 HUD SHELTER PLUS CARE GRANT 90900 63,116 63,116 0 0.0% 13616364-036730-11605 HUD ALCOHOPE GRANT 91003 42,241 0 (42,241) (100.0)% 13616364-086871-11606 HUD HMIS EXPN GRANT 91003 35,262 0 (35,262) (100.0)% 13616384-068871-11807 HUD NEW CHRONIC GRANT 91003 99,060 0 (99,060) (100.0)% 13816364-086871-11606 HUD NEW HORIZONS GRANT 91003 134,110 0 (134,110) (100.0)% 13616364-036730-11809 HUD SHELTER PLUS CARE GRANT 91001 76,230 0 (76,230) (100.0)% 13616364-088671-11610 HUD TRANS HOUSING GRANT 91003 52,548 0 (52,546) (1 00.0)% 13816364-086871-12601 HUD COCWIDE HMIS GRANT 91002 25,856 0 (25,656) (100.0)% 13816364-088671-12602 HUD COCWIDE HMIS GRANT 91002 69,482 69,482 0 o.o% 1361 8364-038730-12607 HUD ALCOHOPE GRANT 0 69,048 69,046 NIA 13616364-036730-12809 HUD INDIAN RIVER CHRONICS RENEWAL 0 86,636 88,836 NIA 1361 8364-086871-12610 HUD TRANS HOUSING GRANT RENEWAL 0 70,063 70,063 NIA 13616384-086671-12811 HUD HMIS EXPANSION GRANT RENEWAL 0 36,177 36,177 NIA 13616364-086871-12612 HUD NEW CHRONICS RENEWAL 0 104,966 104,966 NIA 13616364-068671-12813 HUD NEW HORIZONS GRANT RENEWAL 0 153,444 153,444 N/A 13618364-088871-13601 HUD COCWIDE HMIS GRANT 0 25,856 25,656 NIA 13622019-066510-09613 FT A ARRA GRANT· TRANSIT ADMIN 1,815,315 0 (1,815,315) (100.0)%

TOTAL EXPENSES $2,545,523 $813,313 ($1,732,210) (68.0)%

2012~13 Budget.xts

~0

2012/2013 PROPOSED BUDGET TRAFFIC EDUCATION PROGRAM FUND 137

2011/2012 PROPOSED INCREASE %INCREASE REV!;NUES: BUDGET 2012/2013 (DECREASE) (DECREASE)

137035-354017 TRAFFIC EDUCATION FINE $32,703 $0 ($32,703) (100.0)% TOTAL REVENUES $32,703 $0 ($32,7031 (100.0)%

EXPENSES:

13711041-088001 TRAFFIC EDUCATION EXPENSES $32,703 $0 ($32,703) (100.0)% TOTAL EXPENSES $32,703 $0 ($32,703) (100.01%

2012~13 Budget.xls

81

2012/2013 PROPOSED BUDGET COURT FACILITY SURCHARGE FUND FUND 140

REVENUES:

140034-348350 140037-361100

EXPENSES:

14090185-033190 14090302-088380 14090403-089390

CIRCUIT CIVIL COURT FACILITY FEE INTEREST EARNINGS

TOTAL REVENUES

GUARDIAN AD LITEM STATE ATTORNEY PUBLIC DEFENDER

201112012 BUDGET

$175,000 2,000

$177,000

2012·13 Budget.xls

PROPOSED INCREASE %INCREASE 201212013 (DECREASE) (DECREASE)

$175,000 $0 0.0% 2,000 0 0.0%

$177,000 $0 0.0%

201212013 PROPOSED BUDGET ADDITIONAL COURT COSTS FUND FUND 141

201112012 PROPOSED INCREASE (1/n INCREASE REVENUES: BUDGET 201212013 {DECREASE) {DECREASE)

141034-348540 ADDITIONAL COURT COSTS $75,000 $80,000 $5,000 6.7% 141037-361100 INTEREST EARNINGS 1,000 1,000 0 0.0% 1419961-099920 CASH FORWARD-SEPTEMBER 30 '23,801 28,290 2 689 11.4%

TOTAL REVENUES $99,601 $107,290 $7,689 7.7%

EXPENSES;

14190101-088400 COURT ADMINISTRATOR $74,601 $80,293 $5,692 7.6% 14190664-033110 LEGAL AID SERVICES 25,000 26,997 1,997 8.0%

TOTAL EXPENSES $99,601 $107,290 $7,689 7.7%

2012~13 Budget.xls

83

201212013 PROPOSED BUDGET COURT TECHNOLOGY FUND FUND 142


142034-341100 RECORDING FEE $198,000 $200,000 $2,000 1.0% 142039-389040 CASH FORWARD-OCT. 1 105,485 51,203 (54,262) {51.5}%

TOTAL REVENUES $303,465 $251,203 ($52,262) (17.2)%

EXPENSES:

14290101-088400 COURT ADMINISTRATOR $184,153 $105,957 ($58,196) (35.5)% 14290302-088380 STATE ATTORNEY 58,834 60,624 1,790 3.0% 14290403-088390 PUBLIC DEFENDER 87,419 67,011 (408) (0.6)% 14290185-033190 GUARDIAN AD LITEM 13 059 17,611 4,552 34.9%

TOTAL EXPENSES $303,465 $251,203 ($52,262) (17.2)%

2012-13 Budget.xls

34

2012/2013 PROPOSED BUDGET LAND ACQUISITION SERIES 2006 FUND 145

REVENUES

145033-331300-11602 145036-369940-09006

EXPENSES:

14514639-033190 14514639-033190-09006 14514639-066110

USFWS ST.JOHNS REIMBURSEMENTS- JONE'S PIER

OTHER PROFESSIONAL SERVICES OTHER PROF, SERVICES- JONE'S P,IER ALL LAND

TOTAL EXPENSES

2011/2012 BUDGET

$40,000 100,000

1,036,300 $1,176,300

2012·13 Budget. xis


$40,000 0 0

$40,000

($1,000,000)

$0 (100,000)

(1,036,300) ($1,136,300}

(100,0)%

0.0% (100.0)% (100.0)% (96.6}%

85

201212013 PROPOSED BUDGET DODGER BONDS FUND 204

REVENUES:

204031-312007 204033-335160 204033-335190 204037-361100 204039-389030

EXPENSES:

20411717-077110 20411717-077210 20411717-077310

LOCAL OPTION TOURIST TAX . HALF CENT SALES TAX OTHER GENERAL GOVERNMENT INTEREST INCOME LESS 5% ESTIMATED RECEIPTS

TOTAL REVENUES

PRINCIPAL DEBT SERVICE INTEREST· DEBT SERVICE OTHER DEBT SERVICE COSTS

TOTAL EXPENSES

FY 2012/2013 DEBT SERVICE AMOUNT OUTSTANDING 9/30/13

PRINCIPAL INTEREST

TOTAL DEBT SERVICE

2011/2012 BUDGET

$356,667 439,936 500,000

7,000 (65,160)

$1,238,423

$630,000 593,423

15,000 $1238 423 ' '

$10,420,000

$655,000 $566,333

$1 221,333

2012·13 Budget.xls

PROPOSED 2012/2013

$406,667 383,473 590,000

6,000 (64,607)

$1,231,333

$655,000 566,333

10,000 $1 231 333 ' '

INCREASE (DECREASE)

$50,000 (56,463)

0 (1 ,000)

373 ($7,090)

$25,000 (27,090)

(5,000) ($7 090) '

%INCREASE (DECREASE)

14.0% (12.8)%

0.0% (14.3)%

(0.6)% (0.6)%

4.0% (4.6)%

(33.3)% (0 6)%

2012/2013 PROPOSED BUDGET DODGERTOWN CAPITAL RESERVE FUND 308

REVENUES;

308039-389040 CASH FORWARD TOTAL REVENUES

EXPENSES;

2011/2012 BUDGET

$947,253 $947,253

2012·13 Budget. xis


$0 ($947,253) (100.0)%

$0 ($947,253/ (100.0)%

87

~8

CAPITAL PROJECTS

89

~0

2012/2013 PROPOSED BUDGET OPTIONAL SALES TAX FUND 315

REVENUES:

315031-312610 315033-331400 315037-361100 315038-369940 315038-366090 315039-389030 315039-389040

EXPENSES:

31519981-099910 315-208 315-210 315-214 315-217 315-220 315-243 31519981-099920

OPTIONAL SALES TAX FOOT LAP GRANT INTEREST INCOME REIMBURSEMENTS OTHER CONTRIBUTIONS LESS 5% ESTIMATED RECEIPTS CASH FORWARD

TOTAL REVENUES

RESERVE FOR CONTINGENCY EMERGENCY MANAGEMENT PARKS ROADS AND BRIDGES SANITARY LANDFILL BLDG OPR- COUNTY BLDGS STORMWATER PROJECTS CASH FORWARD

TOTAL EXPENSES

201112012 BUDGET

$12,999,315 214,172 125,000

2,500,000 11,000

(781,216) 11,255,123

$26,323,394

$39,000 1,400,000 4,440,896

. 13,669,701 300,000

2,057,233 3,796,562

400,000

$26,323,394

2012-13 Budget.xls


$12,062,012 0

100,000 4,442,975

0 (830,249)

0 $15,774,738

$39,000 0

1,550,000 10,2€!1,617

300,000 300,000

1,450,000 1,874,061

$15,774,738

($937,303) (214, 172) (25,000)

1,942,975 (11,000) (49,033)

(11 ,255, 123)

($10,548,656)

$0 (1 ,400,000) (2,890,696) (3,628.024)

0 (1,757,233) (2,346,562) 1,474,061

($10,548,656)

(7.2)% (100.0)% (20.0)% 71.7%

(100.0)% 6.3%

(100.0)%

(40.1)%

'0.0% (100.0)%

(65.1)% (25.1)%

0.0% (85.4)% (61.8)%

n/a (40.1)%

91

Documents

AGENDA WORKSHOP JULY 2012 · 001-118 irc soil and water conservation 001-119 law library 001-201 administrator - operations 001-202 general services 001-203 human resources 001-206