Board of County Commissioners Workshop

Date of Meeting: August 20, 2018 Date Submitted: August 10, 2018 To: Honorable Chairman and Members of the Board

From: J. David Edwards, County Administrator

Brandy King, Fiscal Operations Director Subject: Third FY2018/2019 Budget Development Workshop

Statement of Issue: This workshop is the last of three scheduled workshops in the development of the FY2018/2019 Final Budget. Background: On January 8, 2018, the FY2018/2019 budget calendar was approved by the Wakulla County Board of County Commissioners. The following background information briefly recaps the history of Board action to date for the current budget cycle. The Board has conducted two scheduled FY2018/2019 Budget Development Workshops, the first on March 19, 2018, and the second on June 18, 2018. The County Administrator has reviewed the current fiscal year position and held departmental meetings to assess the performance, revenue projections and expense requests of all departments. All revenue and expense actual totals for the current fiscal year have been updated through June 30, 2018. General Revenue (non-departmental) estimates for FY2018/2019 have been established and a preliminary budget was prepared and delivered to the Board on July 16, 2018. Analysis: The primary objective of this budget development workshop is to have free and open discussion with the Board and seek direction for the FY2018/2019 Final Budget. Staff will outline the changes totaling $1,420,689.00 made to the FY2018/2019 Preliminary Budget subsequent to July 16, 2018 and request input from the Board. Recreation User Fee Fund Revenue

• Cash forward decreased $4,850.

Expense • Reserve decreased $4,850.

Third FY2018/2019 Budget Development Workshop August 20, 2018 Page 2 Mosquito Control Grant Fund Revenue

• Cash forward increased $13,000.

Expense • Reserve increased $13,000.

Boating User Fee Fund Revenue

• Cash forward increased $10,000.

Expense • Maintenance & Repair increased $10,000.

State Housing Initiative Program Fund Revenue

• Federal Grant - FEMA decreased $86,391.

Expense • Disaster Assistance decreased $86,391.

Tourist Development Fund Expense

• Advertising / Promotional Activities increased $100,000. • Reserve decreased $100,000.

E-911 Surcharge Fund Revenue

• Cash forward increased $15,000.

Expense • Reserve increased $15,000.

FRDAP Community Center Improvements – Phase 1 Grant Fund Revenue

• State Grant – Recreation increased $50,000.

Expense • Capital Outlay – Building increased $50,000.

FRDAP Community Center Improvements – Phase 2 Grant Fund Revenue

• State Grant – Recreation increased $50,000.

Third FY2018/2019 Budget Development Workshop August 20, 2018 Page 3 Expense

• Capital Outlay – Building increased $50,000.

Crawfordville & North Crawfordville Road District Impact Fee Fund Revenue

• Cash forward decreased $3,100.

Expense • Capital Outlay – Infrastructure decreased $3,100.

One Cent Sales Tax – Public Facility Fund Revenue

• Cash forward increased $170,000.

Expense • Reserve decreased $830,000. • Capital Outlay – Building increased $1,000,000.

Once Cent Sales Tax - Road Paving Fund Revenue

• Cash forward increased $400,000.

Expense • Reserve increased $400,000.00

One Cent Sales Tax - Public Safety Fund Revenue

• Cash forward increased $215,000.

Expense • Reserve increased $215,000.

Riversink Water Operating Fund Revenue

• Cash forward increased $592,030.

Expense • Capital Outlay - Infrastructure increased $592,030.

All the changes detailed here were made to the FY2018/2019 Proposed Budget based on June 30, 2018 projections of FY2017/2018 total actual revenue and expense, capital project estimated completion dates, granting agency adjustments or Advisory Board recommendations.

Third FY2018/2019 Budget Development Workshop August 20, 2018 Page 4 Summary: This is the third budget development workshop and nearing the end of the budget process. Budget meetings will continue and projections will be adjusted as additional months of revenue and expense data becomes available. The first public hearing to be held on the FY2018/2019 Tentative Millage Rate and FY2018/2019 Tentative Budget is scheduled for Tuesday, September 4, 2018 at 5:01 p.m. The budget numbers presented at the workshop are not final and are subject to change based on Board consideration of issues addressed in this or future workshops, subsequent estimate modifications, and any unanticipated events occurring in the remaining current year budget. PLEASE NOTE: The Board does not take action during Workshops; however, staff requests the Board provide direction and if any consensus is reached on how to proceed prior to this workshop concluding. The direction provided to staff will be included into the record of the minutes and will eliminate staff bringing back an agenda item to ratify. Attachments: 1. TRIM Advertisement Summary 2. Comparative Budget Summary 3. Total Budget by Fund 4. Line item changes to July 16, 2018 Preliminary Budget

General Fund 8.2500

General FundSpecial Revenue

FundsCapital Project

FundsEnterprise

FundsTotal All Funds

*

Elimination of Interfund Transfers

Net Total All Funds

Taxes: Millage Per $1,00095% Ad Valorem Taxes 8.2500 9,352,893 - - - 9,352,893 - 9,352,893

Sales, Use, Utility & Fuel Taxes 2,150,000 2,230,000 2,565,000 - 6,945,000 - 6,945,000 Licenses and Special Assessments 38,000 1,713,881 - - 1,751,881 - 1,751,881 Intergovernmental Revenues 6,430,834 1,062,980 3,551,306 11,171,133 22,216,253 - 22,216,253 Charges for Services 2,325,590 2,253,675 - 4,943,656 9,522,921 - 9,522,921 Fines and Forfeitures 32,400 61,200 - - 93,600 - 93,600 Miscellaneous Revenues 272,000 19,500 - 13,000 304,500 - 304,500

Total Revenues - Sources 20,601,717 7,341,236 6,116,306 16,127,789 50,187,048 - 50,187,048 -

Transfers In 3,742,836 9,378,588 - 25,480 13,146,904 (13,547,764) (400,860) Fund Balances Carried Forward 1,841,830 2,979,125 4,267,081 2,402,000 11,490,036 - 11,490,036 Total Revenues, Transfers & Fund Balances 26,186,383 19,698,949 10,383,387 18,555,269 74,823,988 (13,547,764) 61,276,224

General Governement 3,979,319 18,500 - - 3,997,819 - 3,997,819 Public Safety 2,901,684 1,543,083 1,089,208 - 5,533,975 - 5,533,975 Physical Environment 189,812 - 105,262 15,680,170 15,975,244 - 15,975,244 Transportation 3,650 1,411,982 3,067,175 - 4,482,807 - 4,482,807 Economic Environment 58,062 681,000 - - 739,062 - 739,062 Human Services 841,637 51,000 - - 892,637 - 892,637 Culture and Recreation 1,077,416 460,911 551,742 - 2,090,069 - 2,090,069 Court Services 55,000 169,045 - - 224,045 - 224,045 Debt Service - 198,069 155,000 365,697 718,766 - 718,766

Total Expenditures - Uses 9,106,580 4,533,590 4,968,387 16,045,867 34,654,424 - 34,654,424 -

Transfers Out 15,394,449 12,595,402 415,186 340,862 28,745,899 (13,547,764) 15,198,135 Fund Balances - Reserves 1,685,354 2,569,957 4,999,814 2,168,540 11,423,665 - 11,423,665 Total Expenditures, Transfers & Fund Balances 26,186,383 19,698,949 10,383,387 18,555,269 74,823,988 (13,547,764) 61,276,224

Budget SummaryWakulla County, FloridaFiscal Year 2018/2019

Estimated Expenditures:

Proposed Millage Levy

Estimated Revenues:

*THE PROPOSED OPERATING BUDGET EXPENDITURES OF WAKULLA COUNTY BOARD OF COUNTY COMMISSIONERSARE 5.44% LESS THAN LAST YEARS TOTAL OPERATING EXPENDITURES.

Revenues by Category FY 17/18 FY 18/19 % Chg FY 17/18 FY 18/19 % Chg FY 17/18 FY 18/19 % Chg FY 17/18 FY 18/19 % Chg FY 17/18 FY 18/19 % Chg

Ad Valorem Taxes 8,589,882 9,352,893 8.9% - - 0.0% - - 0.0% - - 0.0% 8,589,882 9,352,893 8.9%

Sales, Use, Utility & Fuel Taxes 2,225,000 2,150,000 -3.4% 2,047,256 2,230,000 8.9% 2,364,158 2,565,000 8.5% - - 0.0% 6,636,414 6,945,000 4.6%

Licenses and Special Assessments 41,760 38,000 -9.0% 1,577,372 1,713,881 8.7% - - 0.0% - - 0.0% 1,619,132 1,751,881 8.2%

Intergovernmental Revenues 5,897,615 6,430,834 9.0% 1,447,586 1,062,980 -26.6% 5,265,197 3,551,306 -32.6% 14,236,503 11,171,133 -21.5% 26,846,901 22,216,253 -17.2%

Charges for Services 2,163,844 2,325,590 7.5% 2,342,350 2,253,675 -3.8% - - 0.0% 4,491,839 4,943,656 10.1% 8,998,033 9,522,921 5.8%

Fines and Forfeitures 38,040 32,400 -14.8% 63,100 61,200 -3.0% - - 0.0% - - 0.0% 101,140 93,600 -7.5%

Miscellaneous Revenues 174,776 272,000 55.6% 42,505 19,500 -54.1% 1,325,000 - 0.0% 2,632,195 13,000 -99.5% 4,174,476 304,500 -92.7%

Total Revenues - Sources 19,130,917 20,601,717 7.7% 7,520,169 7,341,236 -2.4% 8,954,355 6,116,306 -31.7% 21,360,537 16,127,789 -24.5% 56,965,978 50,187,048 -11.9%

Transfers In 3,532,454 3,742,836 6.0% 9,145,225 9,378,588 2.6% - - 0.0% 177,453 25,480 -85.6% 12,855,132 13,146,904 2.3%

Fund Balances Carried Forward 2,166,695 1,841,830 -15.0% 2,425,440 2,979,125 22.8% 3,567,281 4,267,081 19.6% 1,149,245 2,402,000 109.0% 9,308,661 11,490,036 23.4%

Total Revenues, Transfers & Fund Balances 24,830,066 26,186,383 5.5% 19,090,834 19,698,949 3.2% 12,521,636 10,383,387 -17.1% 22,687,235 18,555,269 -18.2% 79,129,771 74,823,988 -5.4%

Expenditures by Category FY 17/18 FY 18/19 % Chg FY 17/18 FY 18/19 % Chg FY 17/18 FY 18/19 % Chg FY 17/18 FY 18/19 % Chg FY 17/18 FY 18/19 % Chg

General Governement 3,560,891 3,979,319 11.8% 26,000 18,500 -28.8% 13,000 - 0.0% - - 0.0% 3,599,891 3,997,819 11.1%

Public Safety 2,752,736 2,901,684 5.4% 1,898,336 1,543,083 -18.7% 2,309,276 1,089,208 -52.8% - - 0.0% 6,960,348 5,533,975 -20.5%

Physical Environment 145,505 189,812 30.5% - - 0.0% 159,155 105,262 0.0% 21,549,995 15,680,170 -27.2% 21,854,655 15,975,244 -26.9%

Transportation 4,050 3,650 -9.9% 2,221,232 1,411,982 -36.4% 6,153,301 3,067,175 -50.2% - - 0.0% 8,378,583 4,482,807 -46.5%

Economic Environment 54,537 58,062 6.5% 1,052,722 681,000 -35.3% - - 0.0% - - 0.0% 1,107,259 739,062 -33.3%

Human Services 806,076 841,637 4.4% 50,859 51,000 0.3% 30,000 - 0.0% - - 0.0% 886,935 892,637 0.6%

Culture and Recreation 1,025,954 1,077,416 5.0% 424,066 460,911 8.7% 719,742 551,742 -23.3% - - 0.0% 2,169,762 2,090,069 -3.7%

Court Services 55,000 55,000 0.0% 187,191 169,045 -9.7% - - 0.0% - - 0.0% 242,191 224,045 -7.5%

Debt Service - - 0.0% 251,070 198,069 -21.1% 397,994 155,000 -61.1% 433,218 365,697 -15.6% 1,082,282 718,766 -33.6%

Total Expenditures - Uses 8,404,749 9,106,580 8.4% 6,111,476 4,533,590 -25.8% 9,782,468 4,968,387 -49.2% 21,983,213 16,045,867 -27.0% 46,281,906 34,654,424 -25.1%

- -

Transfers Out 15,000,289 15,394,449 2.6% 11,734,607 12,595,402 7.3% 424,000 415,186 -2.1% 309,346 340,862 10.2% 27,468,242 28,745,899 4.7%

Fund Balances - Reserves 1,425,028 1,685,354 18.3% 1,244,751 2,569,957 106.5% 2,315,168 4,999,814 116.0% 394,676 2,168,540 449.4% 5,379,623 11,423,665 112.4%

Total Expenditures, Transfers & Fund Balances 24,830,066 26,186,383 5.5% 19,090,834 19,698,949 3.2% 12,521,636 10,383,387 -17.1% 22,687,235 18,555,269 -18.2% 79,129,771 74,823,988 -5.44%

Comparative Budget SummaryWakulla County, Florida

Proposed Fiscal Year 2018/2019 to Amended Fiscal Year 2017/2018

Capital Project Funds Enterprise Funds Total All FundsGeneral Fund Special Revenue Funds

General Fund Special Revenue Funds Capital Project Funds Enterprise Funds Total All Funds

FY 10-11

Fund Actual Actual Actual Actual Actual Actual Actual Actual thru

6/30 Final Budget

Proposed Budget

$ Increase (Decrease)

% Increase (Decrease)

General Fund 19,982,008 18,654,112 9,029,613 11,997,303 10,008,854 11,067,127 21,895,248 17,329,953 24,103,036 25,394,463 1,291,427 5.36%

Building Department Fund 381,490 251,278 306,296 353,037 371,643 441,035 532,742 555,196 727,030 791,920 64,890 8.93%

Revenue Stabilization Fund - - - - - 87,322 129,000 - 442,881 490,000 47,119 10.64%

Justice Assistance Grant Fund 39,828 66,475 32,000 41,026 43,634 26,011 24,321 - 44,500 44,500 - 0.00%

Ochlocknee Bay Trail Fund 269,482 642,703 968,654 497,883 555,586 - - - - - - 0.00%

Recreation Activities Fund 111,592 76,607 81,037 68,685 56,377 82,069 72,610 55,475 96,200 97,975 1,775 1.85%

Ambulance Grant Fund 140,083 27,611 8,602 4,745 6,427 161,210 3,799 247,063 254,242 4,500 (249,742) -98.23%

Mosquito Control Fund 40,078 40,653 37,428 34,582 33,111 38,446 61,659 27,122 64,008 77,500 13,492 21.08%

Housing Assistance 1,089,116 921,491 1,090,925 1,104,902 862,419 - - - - - - 0.00%

Boating Improvement Fund 27,800 46,851 41,256 25,532 15,091 70,096 105,205 91,746 132,370 84,900 (47,470) -35.86%

S.H.I.P. Funds 305,698 182,585 448,250 1,095,462 483,027 407,218 569,094 468,870 1,052,722 681,000 (371,722) -35.31%

Disaster Relief Fund 225,369 512,609 24,734 36,621 - 74,564 70,788 - - - - 0.00%

BP Restore Act Fund - 10,216 15,258 2,411 2,000 8,132 27,959 14,631 203,250 37,335 (165,915) -81.63%

Sheriff Fund 10,392,156 9,650,734 10,110,056 10,355,056 9,906,311 10,358,324 10,607,957 8,194,712 10,926,282 12,142,321 1,216,039 11.13%

Court Related 725,158 408,242 327,035 270,176 293,329 301,665 289,485 230,042 552,946 561,645 8,699 1.57%

Law Enforcement Education 67,527 42,598 26,308 51,791 61,027 35,748 27,829 22,465 209,100 233,796 24,696 11.81%

Road & Bridge Fund 1,746,104 1,781,024 1,891,971 1,970,249 2,049,546 2,417,280 3,426,587 1,927,486 2,887,376 3,045,926 158,550 5.49%

Airport Grant Fund - - 61,288 13,712 - 116,707 62,088 - 76,067 - (76,067) -100.00%

MSBU - Fire Fund 885,299 954,067 1,397,714 996,096 1,162,743 1,361,305 1,355,752 1,165,833 1,720,576 1,746,751 26,175 1.52%

Tourist Development Fund 98,761 123,672 156,111 539,192 82,452 130,181 139,764 127,948 438,195 470,800 32,605 7.44%

E-911 Fund 210,768 408,502 252,743 200,690 207,410 268,128 209,953 186,114 433,000 470,000 37,000 8.55%

Capital Projects Fund 2,439,916 184,790 353,695 1,365,234 614,630 606,544 175,495 21,031 282,155 205,262 (76,893) -27.25%

Impact Fees Fund 272,063 6,077 14,802 144,654 11,560 31,711 17,644 6,200 233,019 226,819 (6,200) -2.66%

One Cent Sales Tax Fund 2,024,376 1,470,087 1,793,795 2,681,121 1,310,890 1,307,837 2,842,771 2,025,519 7,408,158 7,000,000 (408,158) -5.51%

Road Paving Fund 2,954,037 1,664,433 743,902 1,784,965 1,770,623 179,327 2,020,755 2,706,564 4,598,304 2,951,306 (1,646,998) -35.82%

Wastewater Fund 3,174,595 2,111,809 2,164,110 2,195,205 2,667,716 4,012,055 2,380,845 6,070,661 18,917,390 14,802,133 (4,115,257) -21.75%

Water Fund 99,129 133,060 128,470 91,077 74,864 79,591 77,356 191,644 839,939 707,000 (132,939) -15.83%

Solid Waste Fund 1,084,758 2,323,665 2,886,569 2,344,443 5,274,234 2,359,420 2,431,544 1,906,581 2,929,906 3,046,136 116,230 3.97%

Total 48,787,191 42,695,949 34,392,621 40,265,849 37,925,505 36,029,051 49,558,249 43,572,857 79,129,771 74,823,988 (4,305,783) -5.44%

FY18/19 over FY17/18

FISCAL YEAR 2018/2019 PROPOSED BUDGET BY FUNDWAKULLA COUNTY

Total Fund ExpendituresExhibit "A"

FY 15-16FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 16-17 FY17/18 FY18/19

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3rd FY2018/2019 Budget Development Workshop Att 1Att 2Att 3Att 4