Board of County Commissioners
Special Meeting
Thursday, April 21, 2016
2:00 P.M.
School Board Administrative Complex
1
Workshop Goals and Objectives
2
1)Review County Debt/Finances
2)To Discuss Both “Long” and “Short” Term Overview of Major Budgetary Impacts
3)Receive “Next Steps” Direction from the Board of County Commissioners
Discussion Topics
Fund Balance
County Debt/Finances
Road Improvement Needs/Options
Stormwater Mitigation
Administrative Space Needs
Detention Center Repair/Replacement
Economic Development
3
Discussion Topics
Policy Development
Communications System Improvements
Recreation Enhancements
Ellisville Development
Animal Shelter
Fire Department
Health Care Responsibility Act (HCRA)
Strategic Planning 4
5
Fund Balance
Fund Balance
6
FUND BALANCE THEORY 101
COLUMBIA COUNTY, FLORIDA CASE STUDY
INTRODUCTION
Columbia County, like all governments, utilizes fund accounting to record and manage the financial transactions of its Governmental Funds. All of the County’s operating funds are classified as “governmental” except for the Landfill and Utilities Funds, which are classified as Enterprise Funds.
Fund Balance
7
INTRODUCTION
The major governmental funds for budgetary purposes are as follows:
General
Transportation Trust
Municipal Services
Economic Development
In addition to various Special Revenue Funds with restricted revenues, the County has Road Improvement and Capital Projects Funds which finance various capital projects authorized by the Board of County Commissioners.
Fund Balance
8
FUND BALANCES
The Fund Balance of a governmental fund is the excess of assets over liabilities which under fund accounting is equal to the cash reserves of the fund. Beginning in 2012 the Governmental Accounting Standards Board (GASB) established the following fund balance classifications to record various restrictions on the use of fund balance reserves:
Nonspendable – not in cash form (inventories, prepaids) Restricted – legal or other outside restrictions Committed – legal action of the Board Assigned – earmarked through budget adoption or special
revenue Unassigned – unrestricted reserves
Fund Balance
9
FUND BALANCES
For the purpose of this presentation, I have focused on the Assigned and Unassigned reserves of the major governmental funds, which I refer to as “unrestricted fund balances”.
Fund Balance
10
CHANGES IN FUND BALANCES
As described above, fund balances are cash reserves that increase when revenues exceed expenditures in a fund and decrease when the opposite occurs. They are calculated annually when the fiscal year is closed. The County has a formal Fund Balance Policy (Financial Reserve Policy) that basically states that unrestricted fund balances should be maintained at 25% - 30% of budget expenditures of each fund. Unrestricted reserves in excess of these levels have generally been utilized to pay for non-recurring capital projects such as road improvements and other non-recurring outlays that do not create an ongoing budget appropriation.
Fund Balance
11
CHANGES IN FUND BALANCES
For Columbia County and other counties that properly manage their budgets, the greatest built-in sources of fund balances increase is by closely following the requirement in Florida Statutes that the County carefully estimate its revenues for each fund budget, yet only appropriate 95 percent of each fund’s revenues. If appropriations are properly managed throughout the year and revenues are generally fully realized, the unbudgeted 5 percent will increase the unrestricted fund balance reserve in each fund. Occasionally, of course, unanticipated expenditures will arise during the year that may reduce the level of unbudgeted revenues, or the anticipated budget revenues may not be fully realized.
Fund Balance
12
CHANGES IN FUND BALANCES
When the reserve levels increase beyond the approximate 30 percent levels, the excess becomes available for appropriation to non-recurring outlays.
Fund Balance
13
CHANGES IN FUND BALANCES
As detailed in the following tables this practice has worked well for the County over the past six years as follows:
Fiscal Years Ended 2010-2015
Fund
Excess
Revenues
Capital
Transfers
Remaining
Excess
(Reduction)
General
Transportation Trust
Municipal Services
Economic Developmen
TOTALS
$ 2,126,865
7,060,143
4,607,765
t (206,759)
$ 13,588,014
$ (10,845,084)
(6,005,500)
(5,729,859)
(1,240,000)
$ (23,820,443)
$ (8,718,219)
1,054,643
(1,122,094)
(1,446,759)
$ (10,232,429)
Fund Balance
14
CHANGES IN FUND BALANCES
Of the transfers out $19,619,975 were utilized to fund road improvement projects within the County, with the remaining $4.2 million going to other non-recurring outlays.
Fund Balance
15
CONCLUSION
Over the past five years and continuing through the current fiscal year, the County has funded approximately $29 million in capital improvements utilizing excess fund balance transfers from its major governmental funds. Approximately $20 million of these funds were utilized for direct and matching funds for road paving and resurfacing projects.
Fund Balance
16
CONCLUSION
$5 million was allocated for major capital projects in the current year. However, $15 million of these transfers were financed by drawing down prior year surplus fund balances, while $13.6 million were paid from yearly excess revenues. This has resulted in current year anticipated fund balance levels to still be in compliance with the Financial Reserve Policy; but are no longer able to finance new capital projects on an ongoing basis. Until such time as excess fund revenues again accumulate in these funds, major capital projects should be financed by alternate methods including grants, debt financing or new revenue
sources.
Fund Balance
COLUMBIA COUNTY, FLORIDA
BOARD OF COUNTY COMMISSIONERS
MAJOR FUNDS FUND BALANCE HISTORY
2010- 2015
TRANSPORTATION MUNICIPAL
FISCAL YEAR GENERAL TRUST SERVICES ECONOMIC DEV. TOTALS
ENDING UNRES. FUND BALANCE 16,015,952 6,252,551 7,139,651 3,445,106 32,853,260
PERCENT OF EXPENDITURES 59.20% 88.97% 62.28% 520.77% 72.22% 17
2009-2010
REVENUES 28,575,591 8,692,518 11,463,451 1,954,449 50,686,009
EXPENDITURES (27,052,714) (7,027,819) (10,751,189) (661,539) (45,493,261)
EXCESS 1,522,877 1,664,699 712,262 1,292,910 5,192,748
5% OF REVENUES 1,428,780 434,626 573,173 97,722 2,534,300
BEGINNING UNRESTRICTED
FUND BALANCE 14,493,075 4,587,852 6,657,248 2,152,196 27,890,371
ENDING UNRES. FUND BALANCE 16,015,952 6,252,551 7,369,510 3,445,106 33,083,119
TRANSFERS IN - - - -
TRANSFERS OUT - - (229,859) - (229,859)
Fund Balance
COLUMBIA COUNTY, FLORIDA
BOARD OF COUNTY COMMISSIONERS
MAJOR FUNDS FUND BALANCE HISTORY
2010- 2015
TRANSPORTATION MUNICIPAL
FISCAL YEAR GENERAL TRUST SERVICES ECONOMIC DEV. TOTALS
18
2010-2011
REVENUES 26,393,115 8,276,385 11,108,807 1,802,944 47,581,251
EXPENDITURES (25,199,581) (6,171,158) (10,017,479) (4,226,763) (45,614,981)
EXCESS 1,193,534 2,105,227 1,091,328 (2,423,819) 1,966,270
BEGINNING UNRESTRICTED
FUND BALANCE 16,015,952 6,252,551 7,139,651 3,445,106 32,853,260
ENDING UNRES. FUND BALANCE 17,209,486 8,357,778 8,230,979 1,021,287 34,819,530
-
TRANSFERS IN - - - - -
TRANSFERS OUT- ROADS (2,000,000) (3,250,000) - - (5,250,000)
TRANSFERS OUT- OTHER - (380,000) - (115,000) (495,000)
ENDING UNRES. FUND BALANCE 15,209,486 4,727,778 8,230,979 906,287 29,074,530
PERCENT OF EXPENDITURES 56.22% 76.61% 76.55% 21.44% 63.74%
2011-12
Fund Balance
COLUMBIA COUNTY, FLORIDA
BOARD OF COUNTY COMMISSIONERS
MAJOR FUNDS FUND BALANCE HISTORY
2010- 2015
TRANSPORTATION MUNICIPAL
FISCAL YEAR GENERAL TRUST SERVICES ECONOMIC DEV. TOTALS
PERCENT OF EXPENDITURES 34.69% 73.03% 135.00% 126.04% 59.67% 19
REVENUES 26,496,508 8,781,913 9,673,945 1,783,658 46,736,024
EXPENDITURES (30,964,284) (7,807,609) (7,619,346) (1,441,585) (47,832,824)
EXCESS (4,467,776) 974,304 2,054,599 342,073 (1,096,800)
BEGINNING UNRESTRICTED
FUND BALANCE 15,209,486 4,727,777 8,230,979 906,287 29,074,529
ENDING UNRES. FUND BALANCE 10,741,710 5,702,081 10,285,578 1,248,360 27,977,729
TRANSFERS IN - - - 868,651 868,651
TRANSFERS OUT- ROADS - - - - -
TRANSFERS OUT- OTHER - - - (300,000) (300,000)
ENDING UNRES. FUND BALANCE 10,741,710 5,702,081 10,285,578 1,817,011 28,546,380
2012-13
Fund Balance COLUMBIA COUNTY, FLORIDA
BOARD OF COUNTY COMMISSIONERS
MAJOR FUNDS FUND BALANCE HISTORY
2010- 2015
TRANSPORTATION MUNICIPAL
FISCAL YEAR GENERAL TRUST SERVICES ECONOMIC DEV. TOTALS
20
REVENUES 30,411,843 8,812,711 8,450,709 1,163,846 48,839,109
EXPENDITURES (28,685,808) (8,768,707) (7,650,235) (759,079) (45,863,829)
EXCESS 1,726,035 44,004 800,474 404,767 2,975,280
BEGINNING UNRESTRICTED
FUND BALANCE 10,741,710 5,702,081 10,285,577 1,817,011 28,546,380
ENDING UNRES. FUND BALANCE 12,467,745 5,746,085 11,086,051 2,221,778 31,521,660
TRANSFERS IN 512,892 - - - 512,892
TRANSFERS OUT- ROADS - (1,375,500) (2,000,000) - (3,375,500)
TRANSFERS OUT- OTHER - - - (300,000) (300,000)
ENDING UNRES. FUND BALANCE 12,980,637 4,370,585 9,086,051 1,921,778 28,359,052
PERCENT OF EXPENDITURES 52.22% 49.84% 118.77% 253.17% 66.19%
2013-14
Fund Balance COLUMBIA COUNTY, FLORIDA
BOARD OF COUNTY COMMISSIONERS
MAJOR FUNDS FUND BALANCE HISTORY
2010- 2015
TRANSPORTATION MUNICIPAL
FISCAL YEAR GENERAL TRUST SERVICES ECONOMIC DEV. TOTALS
PERCENT OF EXPENDITURES 34.94% 45.78% 59.86% 260.67% 45.74%
21
REVENUES 30,318,694 9,656,979 10,463,968 1,154,597 51,594,238
EXPENDITURES (29,676,324) (9,115,038) (10,978,667) (769,777) (50,539,806)
EXCESS 642,370 541,941 (514,699) 384,820 1,054,432
BEGINNING UNRESTRICTED
FUND BALANCE 12,980,637 4,370,585 9,086,051 1,921,778 28,359,051
ENDING UNRES. FUND BALANCE 13,623,007 4,912,526 8,571,352 2,306,598 29,413,483
TRANSFERS IN 407,811 260,293 - - 668,104
TRANSFERS OUT- ROADS (2,100,740) (1,000,000) (2,000,000) - (5,100,740)
TRANSFERS OUT- OTHER (1,560,289) - - (300,000) (1,860,289)
ENDING UNRES. FUND BALANCE 10,369,789 4,172,819 6,571,352 2,006,598 23,120,558
2014-15
Fund Balance
COLUMBIA COUNTY, FLORIDA
BOARD OF COUNTY COMMISSIONERS
MAJOR FUNDS FUND BALANCE HISTORY
2010- 2015
TRANSPORTATION MUNICIPAL
FISCAL YEAR GENERAL TRUST SERVICES ECONOMIC DEV. TOTALS
22
REVENUES 30,769,393 9,044,543 9,958,596 1,081,302 50,853,834
EXPENDITURES (29,264,568) (7,314,575) (9,494,795) (1,288,812) (47,362,750)
EXCESS 1,504,825 1,729,968 463,801 (207,510) 3,491,084
BEGINNING UNRESTRICTED
FUND BALANCE 10,369,789 4,172,819 6,571,352 2,006,598 23,120,558
ENDING UNRES. FUND BALANCE 11,874,614 5,902,787 7,035,153 1,799,088 26,611,642
TRANSFERS IN 2,036,004 - - - 2,036,004
TRANSFERS OUT- ROADS (4,394,235) - (1,500,000) - (5,894,235)
TRANSFERS OUT- OTHER (789,820) - (1,036,004) (225,000) (2,050,824)
ENDING UNRES. FUND BALANCE 8,726,563 5,902,787 4,499,149 1,574,088 20,702,587
PERCENT OF EXPENDITURES 29.82% 80.70% 47.39% 122.13% 43.71%
2015-16
Fund Balance
COLUMBIA COUNTY, FLORIDA
BOARD OF COUNTY COMMISSIONERS
MAJOR FUNDS FUND BALANCE HISTORY
2010- 2015
TRANSPORTATION MUNICIPAL
FISCAL YEAR GENERAL TRUST SERVICES ECONOMIC DEV. TOTALS
PROJECTED END FUND BALANCE IF
NO EXCESS REVENUE $ 8,726,563 $ 4,902,787 $ 2,499,149 $ 1,059,088 $ 17,187,587
PERCENT OF EXPENDITURES 28.94% 55.37% 25.43% 80.16% 34.27%
23
TRANSFERS OUT- ROADS - - - - -
TRANSFERS OUT- OTHER - (1,000,000) (2,000,000) (515,000) (3,515,000)
- (1,000,000) (2,000,000) (515,000) (3,515,000)
Questions? Comments? Motions?
Fund Balance
24
25
County Debt / Finances
County Debt/Finances
Funding Options
26
Avoidance
Revenue Reallocation
Grants
Legislative Appropriation
“Growth” (Increase in Current Revenues) Increased Taxes / Fees
New Taxes
Loans / Bond Issues
Excess Fund Balance
County Debt/Finances
Funding Options
27
Avoidance – “Just say no”
Revenue Reallocation – Budget cuts in one line item / fund reallocated to another line item / fund
(These funding options are used for the majority of decisions made during the floor budget development process)
County Debt/Finances
Funding Options
28
Grants
DOT Funding (SCOP, SCRAP, CIGP)
CDBG
Others
Legislation Appropriation
County Debt/Finances
Funding Options
29
“Growth” (Increase in Current Revenues)
Revenue “Growth” is defined as an increase in current revenue typically resulting from an improved economy or increased population. “Growth” as defined here does not include an increased revenue which resulted from an increased tax or fee.
County Debt/Finances
Funding Options
12/13 13/14 14/15 15/16
Budgeted Growth
Ad Valorem Taxes 17,326,161 17,433,137 17,804,345 18,546,879 1,025,665
Interest 44,190 212,075 257,832 193,100 21,734
State Revenue Sharing
1,389,078 1,483,967 1,609,332 1,500,000 5,874
Half Cent Sales Tax 3,905,338 4,133,572 4,709,114 4,470,000 220,659
Regular 3,443,069 3,759,238 4,108,782 3,870,000 99,637
Fiscally Constrained 581,729 576,801 600,332 600,000 13,713
Emergency 462,269 374,334 0 0 -278,868
Historic Revenue Growth
30
County Debt/Finances
Funding Options
12/13 13/14 14/15 15/16
Budgeted Growth
Amendment 1 Relief 1,888,080 1,898,389 1,900,235 1,900,000 4,432
Communication Services Tax
283,129 345,830 323,726 990,000 672,438
Tourist Development Tax
728,631 934,877 1,002,363 1,125,000 236,376
Small County Surtax 5,918,690 6,343,494 6,866,217 6,750,000 373,866
Historic Revenue Growth
31
County Debt/Finances
Funding Options
12/13 13/14 14/15 15/16
Budgeted Growth
Voted Gas Tax 556,536 571,849 618,464 590,000 7,717
Local Option Gas Tax 2,202,981 2,261,529 2,449,795 2,300,000 -4,768
Constitutional Gas Tax 1,393,605 1,430,863 1,472,260 1,450,000 17,757
County Gas Tax 615,130 617,127 645,443 650,000 24,100
Historic Revenue Growth
Growth in current budget, compared to past three years average = $2,440,332 , Year to Year $566,739 32
County Debt/Finances
Funding Options
33
Revenue “Growth” Projections
Budgeted Ad Valorem revenue increased $742,534
from FY2014 – 2015, large portion from expiration of
Target Tangible Personal Property exemption
expiration $348,602 (future increases will depend on
property values and new construction)
County Debt/Finances
Funding Options
34
Revenue “Growth” Projections
Target – Ad Valorem exemption expires 2018. Will be added to 2019 tax roll. Estimated revenue: $350,123 - 2016 Working Values.
US Cold Storage – Ad Valorem exemption expires 2023. Will be added to 2024 tax roll. Estimated revenue: $98,412 - 2016 Working Values.
County Debt/Finances
Funding Options
35
Increased Taxes / Fees
Current Maximum
Ad Valorem Millage 8.015 10.0
Local Option Gas Tax 0¢ 5¢
Public Service Tax 0% 10%
County Debt/Finances
Funding Options
Increased Taxes / Fees
Gas Taxes Current Levies: Maximum Levy:
1) Voted 1 ¢ 1¢
2) Local Option (1-6) 6 ¢ 6¢
3) Local Option (1-5) 0 ¢ 5¢
4) Constitutional * 2 ¢ 2¢
5) County Gas Tax * 1 ¢ 1¢
* Enacted by State 36
County Debt/Finances
Funding Options
Increased Taxes / Fees
Public Service Tax - Florida Statutes (166.231-.235)
Municipalities and charter counties may levy by ordinance a public service tax on the purchase of electricity, metered natural gas, liquefied petroleum gas either metered or bottled, manufactured gas either metered or bottled, and water service.
The tax proceeds are considered general revenue for the municipality or charter county.
37
County Debt/Finances
Funding Options
Increased Taxes / Fees
Public Service Tax Examples
Lake City 10%, first $100, 1% - generates $1,232,903 - electricity only
Jackson – 6% - generates $2,869,421 - electricity only
Wakulla – 7% - generates $1,204,650 - electricity only
38
39
County Debt/Finances
Funding Options
Increased Taxes / Fees
Special Assessments
Primarily regulated by case law. Can only be used for
services that benefit property. Columbia County
conducted a new rate study prior to the FY2013-2014
budget. Recommend new study for FY 2017-2018.
40
County Debt/Finances
Funding Options
Potential Increased Revenue – Taxes / Fees
Ad Valorem $4,580,949
Gas Tax (Local Option) * $1,659,000
Fees ?
Public Service Tax ?
* Assuming same municipal sharing as other gas taxes
County Debt/Finances
Funding Options
41
• Loan / Bond Issues – 1) Pledgable revenue is often the issue – 2) Ad Valorem cannot be pledged without referendum
approval
3) Pledgable revenues:
a) Operational Revenue (i.e. utility revenue)
b) County Revenue Sharing
c) Half-cent Sales Tax
d) Gas Taxes
County Debt/Finances
Funding Options
Columbia County
Long – Short Term Liabilities
42
43
County Debt/Finances
Funding Options
Road Improvements Bonds
Original issue $4,470,000 at 1.33% Interest for 7 years
Pledged Revenue – First Two Cents of County Local Option Gas Tax
Annual Principal and Interest Payments of $669,112
Principal Balance as of 4/1/2016 $2,629,943
Maturity Date of 9/30/2020
44
County Debt/Finances
Funding Options
Fire Department
Capital Improvements Bonds
Original issue $4,800,000 at 4.29% Interest for 20 years
Refinanced in 2013 at 3% Interest
Pledged Revenue – Half Cent Sales Tax
Annual Principal and Interest Payments of $360,626
Principal Balance as of 3/31/2016 - $3,326,777
Maturity Date of 12/31/2028
County Debt/Finances
Funding Options
45
Economic Development
Capital Improvements Bonds
Original issue $4,000,000 at 4.2% Interest for 10 years
Refinanced in 2013 at 3% Interest
Pledged Revenue – Half Cent Sales Tax
Annual Principal and Interest Payments of $489,798
Principal Balance as of 3/31/2016 - $1,208,922
Maturity Date of 01/01/2019
County Debt/Finances
Funding Options
46
Ellisville Utilities
Capital Improvements Loans
Original issue $579,862 at 2.07% Interest for 20 years
Pledged Revenue – Fees
Annual Principal and Interest Payments of $35,813
Principal Balance as of 1/15/2016 - $459,771
Maturity Date of 1/15/2031
47
County Debt/Finances
Funding Options
Ellisville Utilities
Capital Improvements Loans
Original issue $2,885,158 at 2.65% Interest for 20 years
Pledged Revenue – Fees
Annual Principal and Interest Payments of $86,140
Principal Balance as of 1/15/2016 - $611,851
Maturity Date of 1/15/2031
48
County Debt/Finances
Funding Options
Ellisville Utilities
Capital Improvements Loans
Original issue $206,939 at 2.71% Interest for 20 years
Pledged Revenue – Fees
Annual Principal and Interest Payments of $13,529
Principal Balance as of 2/15/16 - $165,849
Maturity Date of 8/15/2030
County Debt/Finances
Funding Options
49
Capital Leases The County currently has several pieces of equipment under guaranteed lease buyback plans. Principal balance as of 9/30/15 -$1,703,945
These lease are secured by the equipment and repaid through funding within the department which purchased the equipment.
The leases are typically for 5 years with a balloon payment equaling the buyback amount.
Interest rates vary depending on the market at the time of lease.
County Debt/Finances
Funding Options
50
• Excess Fund Balance
Previously described.
Questions? Comments? Motions?
County Debt/Finances
51
Road Improvement
Needs/Options
52
COLUMBIA COUNTY PUBLIC WORKS
PROJECTS PRIORITIZATION POLICY
53
The Board of County Commissioners tasks county staff (engineer, county manager, public works director) to submit a list of projects, in order of recommended priority at least annually for Board of County Commissioners approval.
The priority list of projects may or may not be funded depending upon the amount of county funds allocated.
The priority list of projects shall be reviewed annually by the Board of County Commissioners, or sooner if needed and the priority list is subject to change if deemed appropriate by the Board of County Commissioners.
COLUMBIA COUNTY PUBLIC WORKS
PROJECTS PRIORITIZATION POLICY
In tasking county staff to submit a listing of Public Works Projects in order of priority, the Board of County Commissioners directs that the following criteria be considered: a) projects that eliminate human suffering (i.e. elimination of a
flood threat) shall have the highest priority.
b) resurfacing projects, if necessary to save the county investment, shall establish priority over new construction.
c) new construction shall consider the average daily traffic, number of residential homes per road mile, the classification of the road (local or collector), whether the road or street is a through street or dead end, current maintenance requirements and whether the road serves any special area (boat ramp, park, etc.).
54
Road Improvement Revenue
Gas Taxes
55
• Road Improvement Revenue
1) 6¢ Local Option Gas Tax $2,300,000
2) 1¢ Voted Gas Tax 590,000
3) 1¢ County Gas Tax 650,000
4) 2¢ Constitutional Gas Tax 1,450,000
$4,990,000
Road Improvement Needs/Options
56
• Road Improvement Expenses
Transportation Trust $9,105,445
Road Improvement* 8,893,009
Road Improvement Debt Service 669,112
$18,667,566
Gas Tax Revenue 4,990,000
Difference $13,677,566
* Not grant funded
Road Improvement Need/Options
Where does the revenue, other than the gas taxes, come from?
57
58
Road Improvement Needs/Options
Revenues other than the gas taxes utilized for Road improvements:
National forest regular distribution
Half-cent sales tax-regular
Half-cent sales tax-fiscally constrained
Fuel decal user fee
Motor fuel tax rebate
F.D.O.T. lighting agreement
Culvert Waiver Fees
110,000
1,500,000
600,000
3,000
45,000
106,000
1,000
Road Improvement Needs/Options
59
Revenues other than the gas taxes utilized for Road improvements:
Interest earnings 17,000
Reimbursement of current
expenses by other county units 6,000
Other miscellaneous revenue 5,000
Estimated beginning cash* 10,690,000
*Majority of funds are prior year transfers in
Road Improvement Needs/Options
60
What options are available to Columbia County in order to meet Road Improvement needs?
1) State funding 2) Non recurring county revenue 3) Revenue reallocation 4) Additional millage levy 5) Additional gas tax
Road Improvement Needs/Options Gas Taxes in Surrounding Counties
COLUMBIA COUNTY BOARD OF COUNTY COMMISSIONERS
COMPARISON OF LOCAL OPTION GAS TAXES OF SURRONDING COUNTIES
Columbia Alachua Baker Bradford
Ninth-Cent Fuel Tax $ 0.01 $ 0.01 $ 0.01 $ 0.01
1 to 6 Cents Local Option Fuel Tax $ 0.06 $ 0.06 $ 0.06 $ 0.06
1 to 5 Cents Local Option Fuel Tax $ - $ 0.05 $ - $ -
Clay Dixie Gilchrist Hamilton
Ninth-Cent Fuel Tax $ 0.01 $ 0.01 $ 0.01 $ 0.01
1 to 6 Cents Local Option Fuel Tax $ 0.06 $ 0.06 $ 0.06 $ 0.06
1 to 5 Cents Local Option Fuel Tax $ - $ - $ - $ -
Lafayette Levy Madison Marion
Ninth-Cent Fuel Tax $ 0.01 $ 0.01 $ 0.01 $ 0.01
1 to 6 Cents Local Option Fuel Tax $ 0.06 $ 0.06 $ 0.06 $ 0.06
1 to 5 Cents Local Option Fuel Tax $ - $ - $ 0.05 $ 0.05
Suwannee Union
Ninth-Cent Fuel Tax $ 0.01 $ 0.01
1 to 6 Cents Local Option Fuel Tax $ 0.06 $ 0.06
1 to 5 Cents Local Option Fuel Tax $ 0.05 $ -61
Road Improvement Needs/Options
62
Funding Options Avoidance
Revenue Reallocation
Grants
“Growth” (Increase in Current Revenues) Increased Taxes / Fees
New Taxes
Loans / Bond Issues
Excess Fund Balance
Questions? Comments? Motions?
Road Improvement Need/Options
63
Stormwater Mitigation
64
Stormwater Mitigation
65
Columbia County Approved Projects
1) Five Points (completed) 2) Melrose Park (completed) 3) Clay Hole Creek 4) Cannon Creek
(The above projects were funded through a $3 Million County Appropriation)
Stormwater Mitigation
66
Progress of Approved Projects
Clay Hole Creek - some improvements currently
underway within original budget, additional funding is currently being sought to compete this project.
Cannon Creek - current year grants/legislative appropriations of $3,000,000 will complete this project.
Stormwater Mitigation
Act. 67
Hazard Mitigation Grant Program (HMGP)
The purpose of the HMGP program is to help communities implement hazard mitigation measures following a Presidential major disaster declaration. Hazard mitigation is any action taken to reduce or eliminate long term risk to people and property from natural hazards. The HMPG is authorized under Section 404 of the Robert T. Stafford Disaster Relief and Emergency Assistance
Stormwater Mitigation
Private Retention Pond Maintenance
Columbia County has corrected, or is in the process of correcting, major stormwater issues, at the following locations:
a) Calloway Subdivision b) Haight-Ashbury Subdivision c) Smithfield Estates Subdivision d) Emerald Cove Subdivision
in cooperation with the Suwannee River Water Management District, through an approved interlocal agreement.
68
Stormwater Mitigation
69
Private Retention Pond Maintenance
The non ad valorem assessment program for private retention pond maintenance is now in place.
Stormwater Mitigation
70
Funding Options Avoidance
Revenue Reallocation
Grants
Legislative Appropriation
“Growth” (Increase in Current Revenues) Increased Taxes / Fees
New Taxes
Loans / Bond Issues
Excess Fund Balance
Questions? Comments? Motions?
Stormwater Mitigation
71
Administrative Space Needs
72
Administrative Space Needs
73
Columbia County leases space in order to meet
its operational needs. A schedule of leases and
costs is attached.
Administrative Space Needs
CURRENT OFFICE SPACE LEASE PAYMENTS PAID BY THE COLUMBIA
COUNTY BOARD OF COMMISSIONERS
Paid To Paid To Annual
WSMDD Land Trust Supervisor of Elections $106,810
WSMDD Land Trust Various County Departments $ 91,490
Total $198,300
The County also pays a pro-rata share of three spaces leased by Guardian Ad Litem.
74
Administrative Space Needs
75
Current options to meet operational space requirements are:
1) Continued leasing 2) Build new facilities 3) Purchase existing facilities
The County is in the process of contracting with architects to help review the various space options. (the debt service to acquire new facilities may or may not exceed the current lease payments)
Administrative Space Needs
76
Funding Options Avoidance
Revenue Reallocation
“Growth” (Increase in Current Revenues) Increased Taxes / Fees
New Taxes
Loans / Bond Issues
Excess Fund Balance
Questions? Comments? Motions?
Administrative Space Needs
77
Detention Center
Repair/Replacement
78
Detention Center
Repair/Replacement
79
The Columbia County Detention Center was
completed in 1987. The facility has been
maintained by a combination of inmate and
county staff. Renovations approved for the facility
have included roof repair of the administrative
building, replacement of electric door locks in
maximum security and substantial HVAC repairs.
Detention Center
Repair/Replacement
80
Florida law provides for a Public Safety Coordinating Council.
The committee has presented several needs currently not being met at the facility.
An architect has been hired to make recommendations to the Council .
The goal of the Council will be to make recommendations to the Board, of possible solutions to these issues.
Detention Center
Repair/Replacement
81
Funding Options Avoidance
Revenue Reallocation
Grants
Legislative Appropriation
“Growth” (Increase in Current Revenues) Increased Taxes / Fees
New Taxes
Loans / Bond Issues
Excess Fund Balance
Questions? Comments? Motions?
Detention Center Repair/Replacement
82
Economic Development
83
Economic Development
84
1) Intermodal Park/Rural Area of Opportunity Site -$19,730,000 (est.) (Improvements proposed include a rail spur, paved streets, utilties, etc.)
a) Rail Spur $3,300,000 b) Paved Streets $9,250,000 c) Utilities $7,180,000
Grant funding, for these infrastructure improvements, will be applied for when possible tenants become available. Out of pocket costs to the county are unknown at this time.
Economic Development
85
2) Existing Site Development - Costs Unknown (Requested by the Columbia County Economic Development Board. Includes existing county owned properties).
The County has cleared an existing site utilizing county forces.
3) Future Project Incentives - Costs Unknown (Columbia County is currently working on several economic development projects. These projects involve “end users”; therefore, incentives may be requested.)
Economic Development
86
Currently there is not a dedicated revenue source for economic development projects.
Incentives may be funded through reserve balances and/or refinancing of current debt service in the Economic Development Fund.
Economic Development
Funding Options
Avoidance
Revenue Reallocation
Grants
Legislative Appropriation
“Growth” (Increase in Current Revenues) Increased Taxes / Fees
New Taxes
Loans / Bond Issues
Excess Fund Balance 87
Questions? Comments? Motions?
Economic Development
88
Policy Development
89
Policy Development
Staff will be reviewing the following policies, for future recommendations :
1) Road Prioritization 2) Signage Standards Policy 3) Workers Comp / Safety Policy 4) Employee Leave
90
ROAD PRIORITIZATION WORKSHOP
APRIL 21, 2016
91
FACTORS FOR ROAD PRIORITIZATION
• COMPLAINTS
• FUNDING SOURCE AND REQUIREMENTS
• AVAILABLE FUNDING • TYPE OF CONSTRUCTION NECESSARY • COST OF CONSTRUCTION • ROAD CLASSIFICATION • REQUESTS
92
COMPLAINTS
• TRACKED BY WORK ORDERS
• WORK ORDERS TRACKED BY • DISTRICT
• CREW
• TYPE OF WORK PERFORMED
• ATTACHMENT #1
93
WORK ORDER LOG SUMMARY
94
FUNDING SOURCES
• FDOT PROGRAMS
– SCRAP---SMALL COUNTY ROAD ASSISTANCE
PROGRAM
• 100% FUNDING – SCOP---SMALL COUNTY OUTREACH PROGRAM
• 75% FUNDING – CIGP---COUNTY INCENTIVE PROGRAM
• 50% FUNDING
95
CURRENT FUNDING 2015
• Herlong Rd. Phase 1 & 2 • Old Wire Rd. Phase 3
• Bascom Norris @ US 90
96
CURRENT FUNDING 2016
• Suwannee Valley Rd. • Sister’s Welcome Rd. • King/Mauldin Rd.
• Real Rd. • Bell • Brim (County Funded)
• Mt. Carrie (County Funded)
• Croft St. Bridge
97
CURRENT FUNDING 2017
• NW Moore Rd. from Lk. Jeffrey to US 41
• CR 241 from CR 252 to SR 100
• Mt. Carmel/Troy Rd. from CR 252 to SR 247
• SW Cypress Lake Dr.
• CR 242 to CR 247
98
PROPOSED FUNDING
• SCRAP • Wester/Finley Little $1.6 Million
• Arrowhead/Cannon Creek/Kicklighter $1 Million
• SCOP • Birley Rd.
• LM Aaron/English
• CIGP • Arlington Rd.
• NW Dicks Rd.
$1.6 Million
$1.9 Million
$360,000
$1.3 Million
99
TYPE OF CONSTRUCTION
• Leveling and Resurfacing (LR)
• Milling and Resurfacing (MR)
• Widening, Rebuilding, and Resurfacing (WRR)
AKA Full-Depth Reclamation
• New Construction
100
COSTS OF CONSTRUCTION TYPE
• Leveling/Resurfacing and Milling/Resurfacing
$185,000/mile
• Full-Depth Reclamation
$300,000/mile
• New Construction $1 million/mile
101
ARTERIAL ROADS
Arterials
Quadrant
Name
Type
Length (FT)
Area (SY)
Length (Miles)
SE CR 18 23971.2 59475 4.54
SW CR 18 28195.2 75187 5.34
SW Tustenuggee (CR 131) AVE 77088 209851 14.6
SE CR 240 (Myrtis) RD 7444.8 16544 1.41
SW CR 240 62990.4 153977 11.93
SW CR 242 30412.8 74342 5.76
SW CR 242 A 11352 27850 2.15
SE CR 245 69326.4 184870 13.13
NW CR 250 61195.2 163187 11.59
SW CR 252 30412.8 74342 5.76
SE CR 252 46728 122012 8.85
SW CR 252B 11246.4 29990 2.13
SW Sister's Welcome (CR
341) RD 25344 68288 4.8
SW Bascom Norris DR 14256 38016 2.7
499963 1297933 94.69
TOTAL MILES 94.69
TOTAL $ $ 22,163,650.00
LIFESPA N
(YEARS) 15
TOTAL COST PER
YEAR $ 1,477,576.67
102
MAJOR COLLECTOR ROADS Major Collector
Quadrant
Name
Type
Length
(FT)
Area
(SY)
Length
(Miles)
SE ACADEMIC AVE 5702.4 12564 1.08
SW BIRLEY AVE 27561.6 61248 5.22
NW BROWN ROA D
20592 50336 3.9
SW CALLAHAN AVE 2904 5808 0.55
SE COUNTRY CLUB
(CR133) ROA D
37699.2 100531 7.14
SW CR 138 34320 91520 6.5
SW CR 238 (ELIM CHURCH)
ROA D
45936 122496 8.7
SW CR 778 17107.2 45619 3.24
CR 245A 10507.2 23349 1.99
NW CR 25A 16368 43648 3.1
CR 349 28459.2 75891 5.39
NW CR 6 STR EET
14784 37781 2.8
SW DYAL AVE 5966.4 12596 1.13
NW FALLING CREEK ROA D
34320 78173 6.5
NE GUM SWAMP (CR250)
ROA D
64680 146105 12.25
SW HOPE HENRY STR EET
6600 13200 1.25
SW ICHETUCKNEE AVE 27297.6 60661 5.17
SW KOONVILLE (CR252A)
ROA D
14784 36139 2.8
NW LASSIE BLACK STR EET
26980.8 67692 5.11
SW MARVIN BURNETT ROA D
3748.8 10063 0.71
NW NASH ROA D
19588.8 54413 3.71
NW NOEGEL (CR 135) ROA D
23760 58080 4.5
NW SUWANNEE VALLEY
ROA D
26400 59869 5
SE TIMBERWOLF DRI VE
6652.8 15154 1.26
NW TURNER AVE 11035.2 26975 2.09
NW WHITE SPRINGS AVE 12144 26987 2.3
545899 1336900 103.39
TOTAL MILES 103.39
$ TOTAL $ 24,152,650.00
LIFESPA N
(YEARS) 20
103
MINOR COLLECTOR ROADS
Minor Collector
Quadra nt Name
Typ e
Length (FT)
Length (Miles)
SE ALFRED MARKHAM STR 9979.2 23284.8 1.89
SW ARLINGTON BLV D
7392 17248 1.4
SW ARROWHEAD TER 4012.8 8025.6 0.76
SW BARWICK TER 5649.6 10043.7 1.07
SW BRIM STR 13728 0 2.6
SW CANNON CREEK DR 5649.6 11299.2 1.07
NW COMBS TER 11140.8 25685.7 2.11
SW DEKLE TER 7920 15840 1.5
SE FAMILY RD 14414.4 30430.4 2.73
SW FINLEY LITTLE LN 5280 11733.3 1
SW GODBOLD AVE 3960 8800 0.75
SW HERLONG STR 32366.4 0 6.13
SW HOWELL STR 10348.8 20881.6 1.96
SW JAFUS AVE 5332.8 10665.6 1.01
SW KICKLIGHTER RD 3643.2 7286.4 0.69
SW KING AVE 14467.2 32551.2 2.74
SW KIRBY AVE AVE 5332.8 12146.9 1.01
NW LAKE CITY AVE 4910.4 12003.2 0.93
NW LEONIA WAY 2217.6 5174.4 0.42
SW LITTLE RD 12724.8 28277.3 2.41
SW MAULDIN AVE 13358.4 29685.3 2.53
NE MCCLOSKEY AVE 17212.8 41597.6 3.26
SW MICHIGAN STR 2059.2 4880.3 0.39
NW MOORE RD 17635.2 37229.9 3.34
SW MOUNT CARMEL AVE 8712 18392 1.65
SW NEWARK DR 15681.6 38332.8 2.97
SW OLD WIRE RD 24288 64768 4.6
SE RACETRACK (133 B) LN 5525 12277.8 1.0
SW SABRE AVE 7920 17600 1.5
SW THOMPKINS LP 3062.4 7087.8 0.58
SW TOMMY LITES STR 13780.8 33686.4 2.61
SW TROY STR 8712 19360 1.65
SW UPCHURCH AVE 4224 8565.33 0.8
SW WASHINGTON AVE 5280 12906.7 1
SW WESTER DR 10401.6 23114.7 1.97
SW WILSON SPRINGS RD 20011.2 48916.3 3.79
NW WINFIELD STR 6705.6 15206.8 1.27
CR 241 10982.4 21757.4 2.08
SW WALTER AVE 7920 19360 1.5
SW BISHOP AVE 8606.4 22950.4 1.63
SW JUNCTION RD 8341 20389.1 1.58
NW QUEEN RD 11616 25813.3 2.2
CR133b
412506 835255
TOTAL MILES
78.13
78.13
TOTAL $ $ 21,067,721.40
LIFESPA N
(YEARS) 25
TOTAL COST PER
YEAR $ 842,708.86
104
LOCAL ROADS
Locals
Mileage
Square Yards Cost per Year
Total County Paved Miles 600
***** Remaining Roadways
Arterial Total 94.69 1297933 $ 1,477,576.67
Major Collector Total 103.39 1336900 $ 1,207,632.50
Minor Collector Total 78.13 835255 $ 842,708.86
50% rebuild 50% resurf 30
Local Roadways 323.79 29,950,932.39 48,569,079.55 life span $ 2,617,333.73
per mile per mile
TOTAL MILES 600
TOTAL COST PER
YEAR $ 6,145,251.75
105
FUNDING ISSUE
• Total needed annually for maintenance of
existing road inventory-----$6.137 million
• $2.6 million does not qualify for FDOT
programs due to being classified as local
• Result of extending maintenance---more $$
106
REQUESTS
• By Commissioner per district
• Process adopted May, 2015
107
PROPOSED METHODOLOGY
• PHYSICAL ROADWAY CONDITION
• Paser Rating • Estimated Repair Method
• Maintenance Logs
• Right-Of-Way Widths
• Asphalt Thickness • Base Thickness
108
PROPOSED METHODOLOGY
• SAFETY AND ACCIDENT HISTORY • Visual Observed Driving Conditions • Accidents Per Average Daily Traffic Data
• TRAFFIC VOLUMES
• Traffic Counts • Classification of Roadway • Type of Roadway • Life Projection In Current Condition
109
PROPOSED METHODOLOGY
• MATTERS OF LOCAL IMPORTANCE
• Accessibility of Emergency Vehicles
• Residents Affected • Special Access Areas • Funding Requirements
• TIE BREAKER CRITERIA • RESULTS OF SAMPLING
• 36 Roads (7.8% of existing) • Cost of $11 million
110
SUMMARY
• Work Orders
• Funding Source Requirements
• Available Funding • Type of Construction Necessary • Cost • Road Classification • Requests
111
RESULTS OF EXISTING METHODOLOGY
• DISTRICT #1 (19%) • $10.7 Million
• 224 Miles of Roadway (21%)
• Dirt 99 Miles (21%)
• Paved 125 Miles (21%)
• DISTRICT #2 (30%) • $16.8 Million
• 281 Miles of Roadway
• Dirt 186 Miles (40%)
• Paved 95 Miles (16%)
112
RESULTS OF EXISTING METHODOLOGY
• DISTRICT #3 (16%) • $9 Million
• 163 Miles of Roadway (15%)
• Dirt 31 Miles (7%)
• Paved 132 Miles (22%)
• DISTRICT #4 (20%) • $11.3 Million
• 256 Miles of Roadway (24%)
• Dirt 120 Miles (26%
• Paved 136 Miles (23%)
113
RESULTS OF EXISTING METHODOLOGY
• DISTRICT #5 (16%) • $8.8 Million (16%)
• 138 Miles of Roadway (13%)
• Dirt Miles 34 (7%)
• Paved Miles 104 (18%)
114
ADDITIONAL PROPOSED
METHODOLOGY
• PHYSICAL ROADWAY CONDITION
• SAFETY AND ACCIDENT HISTORY • TRAFFIC VOLUMES
• MATTERS OF LOCAL IMPORTANCE
115
Policy Development
Questions? Comments? Motions?
116
Communication Improvements
117
Communication Improvements
118
• Desired system is a P25 (800 Mhz) communications system
• Current Project Status 1) RCC hired as consultant 2) Negotiated pricing with Motorola 3) Passed on negotiated pricing 4) RCC has developed a roadmap 5) RCC dissolved as a company 6) Contracted with Omnicom 7) Omnicom has revised plan
Communication Improvements
Suggested “Next Steps”
Staff to review revised plan with Sheriff and make recommendations for possible implementation.
Cursory review of Omnicom’s draft; suggests considerable cost savings.
119
Communication Improvements
Questions? Comments? Motions?
120
Recreation Enhancements
121
Recreation Enhancements
122
Considerations
Land expansion for Multi-purpose fields
Community Center Needs
123
Recreation Enhancements
Funding Options Avoidance
Revenue Reallocation
Grants
Legislative Appropriation
“Growth” (Increase in Current Revenues) Increased Taxes / Fees
New Taxes
Loans / Bond Issues
Excess Fund Balance
Recreation Enhancements
Questions? Comments? Motions?
124
Ellisville Development
125
Ellisville Development
126
Historical Projects Which Have Been Considered By The Board
Create a Tax Increment Fund (TIF)
Roadway Enhancements / Intersection Beautification
Branding
Special Planning Area
Utilities
Ellisville Development
Funding Options • Avoidance • Revenue Reallocation • Grants • Legislative Appropriation • “Growth” (Increase in Current Revenues) • Increased Taxes / Fees • New Taxes • Loans / Bond Issues • Excess Fund Balance
127
Questions? Comments? Motions?
Ellisville Development
128
Animal Control
129
Animal Control
Additional Funding Request - $161,000 Reoccurring
Funding Options:
Avoidance
Revenue Reallocation
Increased Taxes / Fees
New Taxes
Self Performance
Committee to make future recommendations to the Board. 130
Animal Shelter
Questions? Comments? Motions?
131
132
Fire Department
Fire Department
133
Current Issues:
Overtime – Minimum Staffing Pattern
Apparatus/Equipment Replacement
Personal Protective Equipment Replacement
Station Upgrades/Remodel
Fire Department
134
Funding Options:
Avoidance
Revenue Reallocation
Grants
“Growth” (Increase in Current Revenues) Increased Taxes / Fees
New Taxes
Loans / Bond Issues
Excess Fund Balance
Fire Department
Questions? Comments? Motions?
135
136
Health Care Responsibility Act (HCRA)
Health Care Responsibility Act
(HCRA)
137
154.301-154.331, Florida Statutes
Chapter 59H-1, Florida Administrative Code
Counties reimburse out-of-county participating hospitals for emergency services (inpatient and outpatient) provided to county indigents.
Each county has a maximum fiscal liability of $4 per capita. ($272,652)
138
Strategic Planning
Strategic Planning
139
Definition:
“Strategic planning is the identification of a desired long-range outcome and the development of a sequence of actions to achieve it, based on analysis
of the organization’s resources and its environment.” - Dr. Berwyne E. Jones
Strategic Planning
140
Mission
Vision
Critical Success Factors
Assessment of the Present
Strategic Objectives
Tactics
Action Plans
Strategic Planning
141
Mission – Answers the questions: what we provide, whom do we serve, and how do it?
Vision – Where do we want to be in the future?
Critical Success Factors – Keys to achieving set goals.
Assessment of the Present – How to we currently measure up to our Critical Success Factors?
Strategic Planning
142
Strategic Objectives – How do we bridge the gaps?
Tactics – What is the best methods to reach our goals?
Action Plans – Who is going to carry out our plan?
Staff is recommending contracting with a consultant that specializes in strategic planning for local governments.
Strategic Planning
Questions? Comments? Motions?
143
144
Next Steps - Directions from Board