Board of County Commissioners Workshop

Date of Meeting: July 13, 2020 Date Submitted: July 7, 2020 To: Honorable Chairman and Members of the Board

From: David Edwards, County Administrator

Brandy King, Director, Fiscal Operations Subject: First FY2020/2021 Budget Development Workshop

Statement of Issue: This Workshop is the first scheduled workshop in the development of the FY2020/2021 Budget. Background: The FY2020/2021 Budget Calendar was approved by the Board on January 6, 2020. The approved Budget Calendar lays out the budget development process so that the Board and public are aware of the events that will lead up to adoption of the final FY2020/2021 budget in September. On April 7, 2020, the Board gave direction to revise the FY2020/2021 Budget and Value Adjustment Board Calendar due to the uncertainty from the current COVID-19 national pandemic. This is the first of two workshops that the Board will hold during the budget process. Significantly, this approved calendar includes two public hearings, required under state law, for further citizen and Board input throughout the process to adopt the final budget. If needed, there could be a third workshop held September 8, 2020 prior to the first public hearing. Analysis: As part of the preparation of the FY2019/2020 Final Budget, five-year forecasts were calculated to improve long term financial planning for the County. The foundation for the FY2020/2021 Budget is the forecasts that were approved as part of the adoption process of the FY2019/2020 Final Budget. The primary objective of this budget development workshop is to have free and open discussion with the Board and to seek direction on initiatives and challenges for FY2020/2021. The budget presented during the workshop including all changes directed by the Board will be submitted to the Board as the preliminary budget on July 15, 2020. Summary This workshop is the first of two scheduled workshops during the FY2020/2021 Budget development process. Staff is seeking direction from the Board regarding the issues presented for consideration (Attachment #1). The second budget development workshop is scheduled for August 17, 2020. Attachments: 1. FY2020/2021 Budget Development Presentation

First FY2020/2021 Budget Development Workshop July 13, 2020 Page 2 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.

FY2020/2021 BUDGET DEVELOPMENT WORKSHOP

July 13, 2020

FY20/21 COUNTYWIDE PROPOSED BUDGET – 93.33M

General Fund – 30.64MRestricted, Grants, Special Revenue – 28.48M

Construction Activities – 11.88MBusiness Activities – 22.32M

GENERAL FUND

INCLUDES PROPERTY TAXES, SHARED REVENUES, DEPARTMENT REVENUES

SUPPORTS CONSTITUTIONAL OFFICERS

USE FOR ANY AND ALL GOVERNMENT FUNCTIONS

HISTORICAL MILLAGE RATES

7.70007.80007.90008.00008.10008.20008.30008.40008.5000

FY15/16 FY16/17 FY17/18 FY18/19 FY19/20 FY20/21

8.50

00

8.25

00

8.03

51

8.00

00

8.00

00

8.00

00

8.0000 PROPOSED FOR FY20/21

HISTORICAL PROPERTY VALUES

-

200,000,000

400,000,000

600,000,000

800,000,000

1,000,000,000

1,200,000,000

1,400,000,000

FY15/16 FY16/17 FY17/18 FY18/19 FY19/20 FY20/21

1,04

6,73

6,02

9

1,07

6,43

4,00

6

1,12

5,31

0,31

8

1,19

3,35

1,49

2

1,29

6,66

3,29

9

1,38

8,96

0,01

9

FY20/21 VALUES CERTIFIED BY PROPERTY APPRAISER ON 6/29/2020

CURRENT YEAR BUDGET GENERAL FUND 28.59M

4,020,602

2,329,082

1,379,184

1,826,083

426,688

393,051

13,263,311

2,966,196

1,985,468

- 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000

Salary & Wages

Benefits

Professional & Contractual

Operating

Equipment

Aids & Contributions

Interfund Transfers

Transfer to CO's

Reserves

PROPOSED GENERAL FUND BUDGET 30.64M

3,994,436

2,458,108

1,438,883

1,980,368

298,500

395,851

14,547,272

2,856,421

2,671,197

- 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 16,000,000

Salary & Wages

Benefits

Professional & Contractual

Operating

Equipment

Aid & Contributions

Interfund Transfers

Transfers to CO's

Reserves

3,994,436

2,458,108

1,438,883

1,980,368

298,500

395,851

14,547,272

2,856,421

2,671,197

4,020,602

2,329,082

1,379,184

1,826,083

426,688

393,051

13,263,311

2,966,196

1,985,468

- 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 16,000,000

Salary & Wages

Benefits

Professional & Contractual

Operating

Equipment

Aid & Contributions

Interfund Transfers

Transfers to Constitutional Off

Reserves

FY19/20 FY20/21

CURRENT YEAR BUDGET COMPARED TO PROPOSED BUDGET

FY20/21 PROPOSED BUDGET

Salaries, wages & benefits increased by

$103K (CHP, FRS)

Professional & contractual increased

by $60K (fuel remediation, auditing,

Medicaid)

Operating increased by $154K (move tower rent to GF,

property & liability insurance)

Equipment decreased by $128K (vehicles,

EMS equipment)

Aids & contributions increased $3K (We

Care Network)

Interfund transfers increased $1.28M (Sheriff, revenue stabilization fund

transfer)

Transfers to C.O.’s decreased $110K

(Property Appraiser)Reserves increased

$686K

General Fund – 1.43M

Revenue Stabilization – 1.19M

2.62M total

Reserve

2.25M

375K to balance budget

ELIMINATION OF TRANSFERS & RESERVES

10.56M compared to 10.37M in current year,

increase of $191K

GENERAL ADMINISTRATION

DEPARTMENT -$3.06M (MINUS

RESERVES)

Includes some of the most costly obligations

of the BOCC

• Property insurance - 210K• Liability insurance - 198K• Workers comp - 230K• Annual auditing - 100K• Legal - 299K

• Contract 139K• Litigation – 130K• Other – 30K

• Health services - 701K

GENERAL ADMINISTRATION

Baker/Marchman Act – F.S. 394 - 55K

Medical Examiner – F.S. 406.08 - 82K

Medicaid – F.S. 409.915 - 416K

Children’s Home Society – F.S. 39.304 - 6K

GRANTS, AIDS & CONTRIBUTIONS TO NON-PROFIT ORGANIZATIONS

FUNDING NON-PROFIT ORGANIZATIONS

Existing Administrative Regulation (AR 3.07) from 2007 that sets procedures is outdatedHow much information needs to be collected to provide funding to a non-profit organization?ApplicationProof of non-profit statusAnnual financial audit or compilationBoard of directors and meeting schedule

ASSUMPTIONS FOR GENERAL

FUND DEPARTMENTS

COVID -19 No COLACHP increase absorbed

by BOCCFRS rates mandated

increaseBudgeted overtime to

resume Oct. 1, 2020C.O. offices hold these

same assumptions

FY19/20 Adopted FY20/21 Proposed $ change +/- % change +/-

Board of County Commissioners 345,075 351,246 6,171 1.79%

County Administration 824,613 795,460 -29,153 -3.54%

Collections 151,766 190,293 38,527 25.39%

Planning 517,833 465,843 -51,990 -10.04%

Animal Services 372,621 388,678 16,057 4.31%

Airport 3,950 4,500 550 13.92%

Library 333,030 355,172 22,142 6.65%

Extension 215,977 202,420 -13,557 -6.28%

Facilities 476,912 453,633 -23,279 -4.88%

Fleet Maintenance 194,747 210,578 15,831 8.13%

Probation 144,602 125,107 -19,495 -13.48%

Economic Development 50,000 50,000 - -

Veterans Services 50,613 30,124 -20,489 -40.48%

EMS 2,414,626 2,444,743 30,117 1.25%

Recreation 361,913 366,598 4,685 1.29%

Community Center 51,500 58,600 7,100 13.79%

Parks 408,591 453,974 45,383 11.11%

BUILDING FUND PROPOSED OPERATING BUDGET 672K

F.S. 553.80 – a local government may not carry forward an amount exceeding the average of its operating budget (minus

reserves) 551K FY19/20 beginning fund balance – 586K FY19/20 ending fund balance projection – 450K Same assumptions as General Fund departments

CONSTITUTIONAL OFFICERSFY19/20 Adopted FY20/21 Proposed $ change +/- % change +/-

Clerk of Court 763,267 778,532 15,265 2.0%

Property Appraiser 1,201,137 1,101,137 -100,000 -8.33%

Sheriff 9,783,622 9,979,294 195,672 2.0%

Supervisor of Elections 408,877 408,877 - -

Tax Collector 901,742 909,949 8,207 .91%

FY19/20 Adopted FY20/21 Proposed $ change +/- % change +/-

Clerk of Court 813,267 844,335 31,068 3.82%

Property Appraiser 1,240,187 1,101,137 -139,050 -11.21%

Sheriff 12,506,668 12,715,733 209,068 1.62%

Supervisor of Elections 450,000 467,100 17,100 3.8%

Tax Collector 901,742 922,011 20,269 2.25%

RESTRICTED, GRANTS, SPECIAL REVENUEFY19/20 Adopted FY20/21 Proposed $ change +/- % change +/-

Justice Assistance Grant 44,500 72,500 28,000 62.9%

Recreation User Fees 96,300 88,900 -7,400 -7.7%

EMS DOH Grant 40,980 10,000 -30,980 -75.6%

Mosquito Control Grant 105,500 130,822 25,322 24.0%

Boating User Fees 340,700 338,000 -2,700 -. 8%

SHIP Housing Grant 1,831,000 1,980,500 149,500 8.2%

FEMA 301,450 2,645,000 2,343,550 777.4%

RESTORE Act 3,099,114 3,249,114 150,000 4.8%

Court Funds 516,663 499,068 -17,595 -3.41%

Criminal Justice Funds 256,396 284,944 28,548 11.13%

Tourist Development Funds 324,000 383,030 59,030 18.22%

E-911 Funds 566,000 602,638 36,638 6.5%

ROAD FUNDOperating budget – 2.78M

Same assumptions as GF

No COLA

CHP increase absorbed by BOCC

FRS rates mandated increase

Budgeted overtime to resume Oct. 1, 2020

Projected year end FB – 661K

2 Cent year end FB – 210K

MSBU FIRE FUND

Operating Budget 1.89MNot requesting CPI increase in rates for FY20/21Same assumptions as General FundNo COLACHP increase absorbed by BOCCFRS rate mandated increaseFB turning around SLOWLY

Current Rate Unit

Residential $102 dwelling unit

Commercial .1193 square foot

Land .2239 acre

CONSTRUCTION ACTIVITIESCapital projects – 517K Hidden Meadows, EOC Planning, Woolley Park, Artificial Reef

Remaining impact fees – 59K WCSO Work Camp, Future Library

One cent sales tax – 5.58M Facilities – 905K Parks – 606K Road – 2.6M Public Safety – 1.46M

DOT road construction projects – 5.72M Old Woodville, Harvey Mill, Aaron Strickland, East Ivan, Smith Creek

Highway, MLK – 319 to Spring Creek Highway

ONE CENT SALES TAX

Many projects have been started or completed this fiscal year: Rock Landing dockWoolley Park improvementsMedart Recreation Park field 11 lights

Lonnie Raker LaneCouncil Moore Road Spring Creek Highway intersection improvementsWinthrop Avenue and Rose Street Striping - 319 intersections at Wakulla Arran Road and Arran Road Striping – Bob Miller Road FY20/21 will need to hold back on OCST Road projects to save for paving in the next phases of Magnolia Gardens and Wakulla Gardens

BUSINESS ACTIVITIES

• Adding new customers, annual CPI increase on rates

Sewer operating fund – 3.6M

• Will spend access fee $$ in FY20/21, rate study and add infrastructure

Access fee fund –1.7M

• Magnolia Gardens, Wakulla Gardens, Feasibility Study, finish USDA project

Sewer grant funds –13.4M

• No increase in annual assessment rate of $196, 2% CPI and extending contract with Waste Pro

Solid waste fund –3M