Alachua County CommissionFY14 Budget Development
March 5th, 2013
FY14 Budget Development
Budget Development & Planning Budget Overview Budget Principles/Assumptions
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FY14 Budget Development
Budget Development & Planning
FY14 Budget Development & Planning
Topics & Concerns Budget Meetings Schedule Preliminary Revenue Projections
Property Taxes Communication Services Tax (CST) & Public
Services Tax (PST) revenues
Medicaid impacts to General Fund Supervisor of Elections space needs FY 2014 Raise Projections
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FY14 Budget Development & Planning
Budget meeting schedule March 20 – Manager’s Budget Allocation
Meeting Budget presentations by Constitutional and
Judicial Officers in TBA May – Capital Improvement Review July 9 – Presentation of Tentative Budget July 16 – Set tentative millage rates for TRIM
requirements September 10 and 24 for TRIM public
hearingsFY14 Budget Development
3/5/2013 5
FY14 Budget Development & Planning
Preliminary Revenue Projections Property Tax
Estimate a 2% reduction in taxable property values for all taxing units
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Property Tax Revenue Only General FundMSTU
UnincorporatedMSTU
Law EnforcementMSTU
Fire Services
Property Value Growth -2% -2% -2% -2%
Current Millage 8.5956 0.4124 1.6710 1.3391 Projected Revenue 90,238,570 1,804,111 8,001,554 5,985,285 FY13 Adopted Budget 92,057,664 1,839,401 8,157,817 6,102,099 Difference (1,819,094) (35,290) (156,263) (116,814)
ALTERNATIVE FY14 MILLAGE RATES
FY14 Budget Development & Planning
Communication Services Tax (CST) & Public Services Tax (PST) is declining in all MSTU Funds
The revenue projections are below the FY13 budgeted amount by 8%
HB303 could impact the CST
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FY14 Budget Development & Planning
Medicaid impacts to General Fund
FY14 $2.9m in additional ongoing costs to the General Fund
Proposed Governor’s Budget would impose an additional unfunded $700k on Alachua County
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FY14 Budget Development & Planning
Supervisor Of Elections Space Needs
FY 13 current lease cost $148k Request Space
44,000 sq. ft. Estimated lease cost approximately
$300k
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FY14 Budget Development & Planning
FY14 Employee 5% Raise BoCC = $2.1m
GF = $1.1m MSTU’s = $470k General Fund includes Supervisor of
Elections Sheriff = $2.3m Tax Collector = $172k Clerk of Court = $77k Property Appraiser = $125k
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FY14 Budget Development & Planning
FY14 Employee 3% Raise BoCC = $1.2m
GF = 660k MSTU’s = $280k General Fund includes Supervisor of
Elections Sheriff = $1.4m Tax Collector = $103k Clerk of Court = $46k Property Appraiser = $75k
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FY14 Budget Overview
Total Budget for All Funds $309,912,396
General Fund; 125124810; 40.4%
MSTU - Unincorpo-rated; 5865028;
1.9%
MSTU - Law Enforcement; 17255866; 5.6%
MSTU - Fire Services; 15816487; 5.1%
Gas Tax; 8488760; 2.7%
Special Revenue Funds; 61185902;
19.7%
Enterprise Funds; 27655924; 8.9%
Internal Service Funds; 40637008;
13.1%
Capital Project Funds; 7775052; 2.5% Agency Funds; 107559; 0.0%
FY 2013 Adopted Budget - All Funds
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FY14 Budget Overview
Special Revenue Funds $61.1m, 19.7% of FY13 BoCC Budget
Internal Service Funds $40.6m, 13.1% of FY13 BoCC Budget
Enterprise Funds $27.6m, 8.9% of FY13 BoCC Budget
No significant changes expected
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FY14 Budget Overview
Capital Projects – FY14 Planned Funding
General Fund – $145k more than FY13 Facilities - Capital $861k Facilities - Capital Preservation $589k Technology - $200k Parks - $500k Economic Development/Fairgrounds - $368k
MSTU Fire Fire Protection - $500k
MSTU Unincorporated - $90k more than FY13
Parks - $412k
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FY14 Budget Overview
Gas Tax Fund $8.5m, 2.7% of FY13 BoCC Budget Revenues declined 25.6% since 2009 Expenditures declined 6.5% since
2009 Ending Fund Balance projection for
FY14 is approximately negative $700k FY13 RTS Funding $836k
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FY14 Budget Development 3/5/2013 17
FY13 FY14Current Millage Rate 0.4124 Budgeted Planned Difference
Ad Valorem 1,841,151$ 1,804,111$ (37,040)$ Other Taxes 1,706,375 1,629,242 (77,133) Permits, Fees & Special Assessments 123,860 123,860 - Intergovernmental 1,016,500 1,016,500 - Charges for Services 57,550 57,550 - Miscellaneous Revenue 24,100 24,140 40 Operating Transfer In 390,000 390,000 - Receipts from Constitutional Officers 28,420 28,420 - Budgeted Fund Balance 677,072 623,758 (53,314)
Total 5,865,028$ 5,697,581$ (167,447)$
Actual Beginning Fund Balance 606,927$
MSTU UNINCORPORATED REVENUE PROJECTIONS
Source FY13 Adopted Budget - FY14 Planned Ad Valorem depicts property value reduction of 2%. FY14 Planned Other Taxes reflect a decrease in PST & CST combined of 8%, ($139,388).
Consider Funding RTS 100% (additional $836k)
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FY13 FY14Current Millage Rate 1.6710 Budgeted Planned Difference
Ad Valorem 8,161,817$ 8,001,554$ (160,263)$ Other Taxes 6,870,750 6,499,065 (371,685) Miscellaneous Revenue 72,000 72,075 75 Operating Transfer In 1,215,000 1,215,000 - Receipts from Constitutional Officers 150,000 150,000 - Budgeted Fund Balance 786,299 802,025 15,726
Total 17,255,866$ 16,739,719$ (516,147)$
Actual Beginning Fund Balance 332,407$ Projected Ending Fund Balance (300,000)$
MSTU LAW ENFORCEMENT REVENUE PROJECTIONS
Source FY13 Adopted Budget - FY14 Planned Ad Valorem depicts property value reduction of 2%. FY14 Planned Other Taxes reflect a decrease in PST & CST combined of 8%, ($602,613).
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FY13 FY14Current Millage Rate 1.3391 Budgeted Planned Difference
Ad Valorem 6,105,099$ 5,985,285$ (119,814)$ Other Taxes 5,119,125 4,887,873 (231,252) Intergovernmental 15,100 15,100 - Charges for Services 964,682 964,682 - Miscellaneous Revenue 84,000 84,160 160 Operating Transfer In 825,000 825,000 - Receipts from Constitutional Officers 19,773 19,773 - Budgeted Fund Balance 2,683,708 2,799,427 115,719
Total 15,816,487$ 15,581,300$ (235,187)$
Actual Beginning Fund Balance 3,691,632$ Projected Ending Fund Balance 4,000,000$
MSTU FIRE SERVICES REVENUE PROJECTIONS
Source FY13 Adopted Budget - FY14 Planned Ad Valorem depicts property value reduction of 2%. FY14 Planned Other Taxes reflect a decrease in PST & CST combined of 8%, ($418,017).
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FY13 FY14Current Millage Rate 8.5956 Budgeted Planned Difference
Ad Valorem 92,057,664$ 90,238,570$ (1,819,094)$ Other Taxes 255,000 260,100 5,100 Intergovernmental 4,720,000 4,882,500 162,500 Charges for Services 9,443,750 9,459,103 15,353 Fines & Forfeitures 5,400 5,400 - Miscellaneous Revenue 2,642,693 2,591,553 (51,140) Operating Transfers In 3,728,136 4,116,353 388,217 Receipts from Constitutional Officers 1,521,535 1,542,657 21,122 Budgeted Fund Balance 10,750,632 11,065,645 315,013
Total 125,124,810$ 124,161,881$ (962,929)$
GENERAL FUND REVENUE PROJECTIONS
Source FY13 Adopted Budget - FY14 Planned Ad Valorem depicts property value reduction of 2%.
FY14 Budget Overview
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FY13 Adopted Budget 125,124,810$
Ad Valorem Projected 2% Decrease 1,842,553
Replenish Reserves at 5% 237,907
Medicaid General Fund Impact 2,862,043
130,067,313$
GENERAL FUND ISSUES
FY14 Budget Overview
Gas Tax – Options Transfer all RTS to the Unincorporated
MSTU Adjust the Unincorporated MSTU Half Cent
Sales tax allocation Adjust the Unincorporated MSTU Public
Service Tax and Communication Services Tax allocations
Increase Unincorporated MSTU Millage Review Internal Service Funds
allocationsFY14 Budget Development
3/5/2013 22
FY14 Budget Overview
MSTU Law Enforcement Options Increase funding split from the CST &
PST revenue Increase Millage
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FY14 Budget Overview
General Fund Options Increase Millage Shift CST & PST revenues to GF and increase MSTU Millages
Reduce GF expenditures by 4%
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Very Preliminary Estimates
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Property Tax Revenue Only General FundMSTU
UnincorporatedMSTU
Law EnforcementMSTU
Fire Services
Property Value Growth -2.00% -2.00% -2.00% -2.00%
Current Millage 8.5956 0.4124 1.6710 1.3391 Projected Revenue 90,238,570 1,804,111 8,001,554 5,985,285 FY13 Adopted Budget 92,057,664 1,839,401 8,157,817 6,102,099 Difference (1,819,094) (35,290) (156,263) (116,814)
Revenue Stabilization 8.7689 0.4205 1.7037 1.3653 Projected Revenue 92,057,913 1,839,545 8,158,137 6,102,389 FY13 Adopted Budget 92,057,664 1,839,401 8,157,817 6,102,099 Difference 249 144 320 290
Continuation Budget 9.2587 0.4205 1.7763 1.3653 Projected Revenue 97,200,000 1,839,545 8,505,781 6,102,389 FY13 Adopted Budget 92,057,664 1,839,401 8,157,817 6,102,099 Difference 5,142,336 144 347,964 290
Simple Majority Cap 10.0000 0.5093 1.9715 1.6032 Projected Revenue 104,982,282 2,228,015 9,440,493 6,980,663 FY13 Adopted Budget 92,057,664 1,839,401 8,157,817 6,274,689 Difference 12,924,618 388,614 1,282,676 705,974
Rollback (up) 8.8208 0.4245 1.7205 1.3790 Projected Revenue 92,602,771 1,857,044 8,238,584 6,163,623 FY13 Adopted Budget 92,057,664 1,839,401 8,157,817 6,102,099 Difference 545,107 17,643 80,767 61,524
ALTERNATIVE FY14 MILLAGE RATES
FY14 Budget Principles
Maintain 5% reserve policy for major operating funds
Maintain General Fund budget allocation share with Constitutional Offices
Maintain current funding allocation for Law Enforcement between General Fund and MSTU
One-time sources will be allocated toward reserves or one-time expenditures
Continue to present a two-year budgetFY14 Budget Development 3/5/2013 26
FY14 Budget Assumptions
Budget property tax revenue based on maintaining the Continuation Budget
Increase General Fund Millage to recoup loss in property values, replenish reserves and fully fund Medicaid
Increase MSTU Law Enforcement Millage to stabilize fund balance and cover shortages in CST & PST
Adjust the CST and PST allocations to fully fund RTS in the MSTU Unincorporated
Fund Capital Projects at FY14 Planned levelsFY14 Budget Development 3/5/2013 27
FY14 Budget Development
Discussion, Comments, Questions