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Internal Audit Committee of Brevard County, Florida High Level Ten Year Expenditure Analysis September 9, 2010
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Internal Audit Committee of Brevard County, Florida
High Level Ten Year Expenditure Analysis
September 9, 2010
Table of Contents
Transmittal Letter ................................................................................................................................................... 1
Executive Summary .......................................................................................................................................... 2 - 4 Overview ............................................................................................................................................................ 5 - 8
Total Brevard County Expenditures
Brevard County Population
Brevard County Property Values
Brevard County Commission Full Time Equivalents
Health Care Costs
General Fund Transfers
Charter Officers ............................................................................................................................................... 9 - 10 Board Departments ....................................................................................................................................... 11 - 15
Fire Rescue
Parks and Recreation
Public Works
Year by Year Analysis................................................................................................................................... 16 - 25
1
September 9, 2010 The Audit Committee of Brevard County, Florida 2700 Judge Fran Jamieson Way Viera, Florida 32940-6699 As part of our risk assessment and financial condition process it was requested by several Board of County Commissioners that we compile a high level analysis of expenditures for Brevard County (“County”) for the past ten years. For the purposes of this analysis, fiscal year 1999 was used as the baseline for the ten year comparatives. We reviewed budget books, Comprehensive Annual Financial Reports (CAFRs), County presentations, Commission Meeting Minutes and other data sources to compile this report. Our report is organized in the following sections:
Executive Summary This section provides a high level analysis of trends and significant expenditures for the ten year period.
Overview
This section provides trends for :
Total County Expenditures
Brevard County Population
Brevard County Property Values
County Full Time Equivalents (Employees)
Health Care Costs
General Fund Transfers
Charter Officers This section shows trends for General Fund allocations for the ten year period for the Charter Officers and additional detail for the most financially significant Charter Officers.
Board Departments
We trended ten years of the more financially significant departments including:
Fire Rescue
Parks and Recreation
Public Works
Year by Year Analysis
For each of the ten years we addressed the significant variances noted during those years.
Respectfully submitted, INTERNAL AUDITORS
RSM McGladrey Inc. 7351 Office Park Place Melbourne, Florida 32940-8229 O 321-751-6200 F 321-751-1385 www.mcgladrey.com
Executive Summary
2
Executive Summary As part of our risk assessment and financial condition review process, we have compiled a high level analysis of County expenditures for the past ten years. Using fiscal year 1999 as a baseline, we reviewed Budget Books, CAFR’s, County Presentations, Minutes of Commissioner Meetings and other sources to compile this data.
Source: Brevard County Budget Department
Significant Expenditures
Healthcare Costs
Healthcare costs for the County and throughout the Country have increased significantly over the last ten years. As noted in the Overview Section, the County’s healthcare costs have increased 179% over the ten year period. Per review of National Medical trends for Employer Contributions, the County is trending equal to or below national averages for the past ten years, the County incurred approximately $340 million of healthcare expenses.
Charter Officer - Sheriff
The Sheriff’s office has grown from 806 FTE in 1999 to 1,145 FTE in 2009, which is an increase of 339 FTE or 42%. Both the Sheriff’s total expenditures and General Fund allocation increased 129% over this same ten year period. In the past ten years, the County has transferred General Fund of approximately $596 million to the Sheriff.
Fire Rescue
In 1999, Fire Rescue had 354 FTE. By 2009, FTE had increased 53% to 541. The total budget for that Department increased from $28 million in 1999 to $57 million (116%) in 2009.
Staffing spiked in 2000 through 2003 primarily due to changes from a two person basic life support engine to three person advanced life support engines. Other major expenditures included: 911 ambulance crew and equipment for a new station, Advanced Life Support fire engine, 800 mega hertz radios, new fire engines, mobile data terminals for twenty-one engines and a new fire rescue unit and equipment.
$300,000,000
$350,000,000
$400,000,000
$450,000,000
$500,000,000
$550,000,000
$600,000,000
$650,000,000
$700,000,000
$750,000,000
$800,000,000
Brevard County, FloridaTotal Countywide Expenditures
Ten Year Trend
Notable Trends include:
The population of Brevard County in 1999 was 467,401. In 2009 it was 555,657. This was a 19% increase of 88,256 people.
Brevard Property Values increased 109%.
County FTE spiked significantly between 2001 and 2007 and has subsequently declined back to 2001 levels.
3
Executive Summary
Significant Expenditures - continued
Parks and Recreation
The Environmentally Endangered Land (EEL) program was formed in 1990 and the County was authorized to Bond $55 million for the project. In November 2004 citizens voted to extend the EELs program which provided up to $60 million for additional funding over the next 20 years. Significant expenditures from these bonds occurred during the past ten years.
In November of 2000 and again in November 2006 voters approved Parks and Recreation bond referendums. The County bonded approximately $155 million to fund these projects through voter approved millage. The expenditures related to the referendum projects were predominately incurred during the past ten years.
Public Works
Public Works Department has $99 million of road and sidewalk construction projects funded through Local Option Gas Tax Bonds, Constitutional Gas Tax Bonds and Municipal Service Taxing Unit’s during the ten year period.
Year Other Significant Annual Expenditures
2000 Solid Waste Management had a total increase of approximately $13.8M primarily due to a capital expenditure increase of $10M and additional costs for the 1999 hurricanes. These were funded by general assessments, charges and fees and grants.
2001 Tourism Development Office had an approximate increase of $8.5 million which was due to the beach re-nourishment project and paid for by the hotel sales tax.
2002 Solid Waste Management increased by approximately $7.6 million of which $5.4 million was capital expenditures.
2003 Utility Services increased by approximately $60 million all primarily due to the refunding of utility bonds, which was paid for by User Fees.
Transit Services increased by approximately $3.8 million primarily due to increased capital expenditures for buses. These expenditures were funded by grants.
2005 Natural Resources Management increased by approximately $21 million primarily due to beach and dune restoration projects initiated by hurricanes Frances and Jeanne. These expenditures were funded by grants and the Tourism Development office.
Solid Waste Department expenditures increased by approximately $16 million and this was primarily due to additional waste collections as a result of the 2004 hurricanes. There was an increased bond payment of $2 million. These expenditures were paid by assessments, charges and fees and grants.
4
Executive Summary - continued
Year Other Significant Annual Expenditures
2006 Planning and Zoning increased by approximately $26 million, due primarily to impact fee collections.
Facilities increased by approximately $7 million primarily due to an expansion of the detention center. These expenditures were principally funded via sales taxes, bonds and the General Fund.
Housing & Human Services increased by approximately $5.9 million primarily due to CDBG grant project costs, state mandated expenses, and BOCC approved COLA adjustments. These expenditures were funded by grants, General Fund and charges.
2007 Utility Services increased by approximately $11.6 million primarily due to an increase in construction projects and debt payments. These expenditures were funded by user fees.
The Tourist Development Office increased by approximately $7.2 million in large part due to debt payment, promotional advertising and beach re-nourishment. These expenditures were funded by a hotel sales tax.
Solid Waste Department increased by approximately $4.3 million primarily due to increased salaries, FRS premiums, increased capital expenditures and increases in capital reserves. These expenditures were funded with assessments, charges and fees.
Facilities increased by approximately $3.9 million as a result of the continuation of construction projects. These expenditures were funded by sales taxes, bonds and the General Fund.
2008 Transit Services increased by approximately $4.7M primarily due to bus purchases and repairs and maintenance. These expenditures were funded by grants.
2009 The Merritt Island Re-development Agency increased by approximately $3 million primarily due several construction projects and land acquisition for the Fortenberry Stormwater Project. These expenditures were funded by taxes from within the district.
Natural Resource Management increased by approximately $2.5 million primarily due to emergency beach and dune restoration projects initiated as a result of Tropical Storm Fay. These expenditures were funded by grants.
Overview
5
Overview Overall Brevard County Expenditures Brevard County total expenditures for the last ten years has had significant fluctuations as noted below.
Brevard Population The Population as reported by the State of Florida Bureau of Labor Market Information has been on a steady 1% to 3% increase over the ten year period with the exception of year 2008 and 2009 as noted below.
Source: State of Florida Bureau of Labor Market Information
$300,000,000
$350,000,000
$400,000,000
$450,000,000
$500,000,000
$550,000,000
$600,000,000
$650,000,000
$700,000,000
$750,000,000
$800,000,000
Brevard County, FloridaTotal Countywide Expenditures
Ten Year Trend
420,000
440,000
460,000
480,000
500,000
520,000
540,000
560,000
580,000
Brevard County, FloridaPopulation
Ten Year Trend
The population of Brevard County in 1999 was 467,401. In 2009 it was 555,657. This was a 19% increase of 88,256 people.
Total Countywide Expenditures as reported by the Budget Office show significant spikes in 2002, 2003, 2005 and 2007. There is an overall increase of 86% for the ten years.
6
Overview - continued Property Valuation Property values in Brevard County had steady increases of 9% and 10% through 2004 with significant spikes in 2005 and 2006 before declines in 2007 through 2009.
Source: Brevard County Property Appraiser (excerpted from 2008 and 2009 CAFR)
County Full Time Employees
Source: Board of County Commissioner’s meeting dated August 12, 2010.
$0
$5,000,000,000
$10,000,000,000
$15,000,000,000
$20,000,000,000
$25,000,000,000
$30,000,000,000
$35,000,000,000
$40,000,000,000
$45,000,000,000
Brevard County, FloridaAssessed Property Valuation
Ten Year Trend
Property values in Brevard County peaked in 2006 and 2007. Subsequent declines from 2008 to 2009 continue in 2010 coinciding with the recession.
County FTE spiked significantly between 2001 and 2007 and has continued to decline back to 2001 levels.
7
Overview - continued Health Care Cost
Source: Brevard County Human Resources Department
History of Health Plan
Expense & Membership
PLAN YEAR PLAN
EXPENSE
EMPLOYEE /
RETIREE
MEMBERSHIP
RETIREE
MEMBERSHIP
(% of total
Membership)
EE/RET
COST PER
MONTH
COST PER
MONTH %
CHANGE
2000 $18,167,363 3,707 553 (14.9%) $ 408.40 6%
2001 $19,508,415 3,809 586 (15.4%) $ 426.81 5%
2002 $23,316,319 3,911 594 (15.1%) $ 496.81 16%
2003 $27,884,416 4,122 631 (15.3%) $ 563.73 13%
2004 $30,450,939 4,272 626 (14.6%) $ 594.00 5%
2005 $35,842,121 4,384 654 (14.9%) $ 681.31 15%
2006 $39,749,113 4,560 749 (16.4%) $ 726.41 7%
2007 $45,090,211 4,757 778 (16.4% $ 789.89 9%
2008 $48,793,767 4,852 861 (17.7%) $ 838.03 6.1%
2009 $50,740,856 4,902 911 (18.6%) $ 862.59 2.9%
Projected 2010 $47,071,394 4,717 893 (18.9%) $ 830.63 (-3.7%)
Employer Contribution History
FYEmployer
Contribution
National
Medical
Trend*
FYEmployer
Contribution
National
Medical
Trend*
2002 10.76% 11.10% 2007 11.50% 11.30%
2003 12.00% 13.10% 2008 8.25% 10.70%
2004 5.75% 13.70% 2009 6.00% 10.00%
2005 7.82% 12.40% 2010 -13.61% 10.97%
2006 12.00% 12.00% 2011 5.00% 10.50%
AVG: 9.67% 12.70% AVG: 3.43% 10.69%
* www.segalco.com/publications
Employer Funding Increases vs. Medical Trend
Source: Brevard County Human Resources Department
Health Plan expense increased 179% over the ten year period.
This table compares the County (Employer) Contributions to National Medical Trends.
8
Overview - continued General Fund The General Fund increased 95% over the ten year period.
Source: Brevard County Budget Office
The make-up of the General Fund transfers are shown below between Board Departments, Charter Officers, Court Operations and Outside Agencies. The most significant General Fund transfers include the Sheriff, Fire Rescue, Parks and Recreation and Public Works. They are reviewed in more detail in the following sections.
Source: Brevard County Budget Office
$100,000,000
$120,000,000
$140,000,000
$160,000,000
$180,000,000
$200,000,000
$220,000,000
Brevard County, FloridaGeneral Fund
Ten Year Trend
$0
$50,000,000
$100,000,000
$150,000,000
$200,000,000
$250,000,000
Total Outside Agencies
Total Court Operations
Total Charter Officers
Total Board Departments
The General Fund budget support activities throughout the County and includes significant allocations to Charter Officers as noted
below.
Charter Officers
9
Charter Officers The Charter Officers include: The Sheriff, Property Appraiser, Tax Collector, Supervisor of Elections, and Clerk of the Court.
Source: Brevard County Budget Office
$0
$20,000,000
$40,000,000
$60,000,000
$80,000,000
$100,000,000
$120,000,000
19
99
20
00
20
01
20
02
20
03
20
04
20
05
20
06
20
07
20
08
20
09
Supervisor of Elections
Tax Collector
Property Appraiser
Sheriff
Most significant allocations for the Charter Officers is for the Sheriff.
10
Charter Officers - continued The Sheriff’s Office A significant portion of the Sherriff’s budget is funded by the General Fund. We have shown the General Fund transfer and the total expenditures in the graph below.
The Full Time Equivalents for the Sheriff’s Office are included below and have increased significantly over the ten year period.
$35,000,000
$55,000,000
$75,000,000
$95,000,000
$115,000,000
$135,000,000
$155,000,000
$175,000,000
$195,000,000
$215,000,000
19
99
20
00
20
01
20
02
20
03
20
04
20
05
20
06
20
07
20
08
20
09
Total Expenditures
General Fund
800.00
850.00
900.00
950.00
1,000.00
1,050.00
1,100.00
1,150.00
1,200.00
Brevard County, FloridaSheriff FTE
Ten Year Trend
Both the Sheriff’s total expenditures and the General Fund allocation increased 129% over the ten year
period.
The Sheriff FTE peaked in 2008 at 1,163 with a reduction in 2009. Total increase over the ten years was from 807 to 1,146 or an overall increase of 42%.
Board Departments
11
Board Departments – Fire Rescue Department
Fire Rescue DepartmentExpenditure Trend
$28,144,293
$35,646,834
$45,127,040
$57,469,317
$57,568,969
$76,313,515
$69,049,980
$-
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
$70,000,000
$80,000,000
$90,000,000
Actual Expenditures
Source: Brevard County Budget Department
Fiscal Year
High-level Variation Analysis
2000, 2001 and 2002
Total increase of $7.5 million for staffing which includes a change from two person basic life support engines to three person advanced life support engines. Per Budget Books, the FTE increased 49%. See FTE trends below.
2004 Increase of $3 million due to additional 911 ambulance crew and increases as a result of collective bargaining.
2005 Approximately $3 million for additional 911 ambulance crew, increased first responder funding and an increase in staffing.
2006 Increase of almost $9 million includes Advanced Life Support fire engine, 800 mega hertz radios, increased staffing and EMS and salaries. 911 equipment for the new station.
2007 Increase of $1.5 million for new fire engines, additional personnel and equipment for the new station.
2008 Increase of $7 million for new fire engines, mobile data terminals for 21 engines and new fire rescue unit and equipment.
12
Board Departments – Fire Rescue Department - continued General Fund Transfers
FTE Department Trends
$250,000
$2,250,000
$4,250,000
$6,250,000
$8,250,000
$10,250,000
$12,250,000
$14,250,000
$16,250,000
$18,250,000
Brevard County, FloridaFire Rescue
Ten Year Trend
490.00
500.00
510.00
520.00
530.00
540.00
550.00
2004 2005 2006 2007 2008 2009
Brevard County, FloridaFire Rescue FTETen Year Trend
General Fund showed significant spikes in 2007, 2008 and 2009 due to funding changes for Emergency Management Services which is now funded by General Fund.
Fire Rescue was part of Public Safety during 2000 through 2003 and thus comparable FTE data was not available. In 1999, the Fire Rescue FTE was 354 and increased 53% during the ten year period.
13
Board Departments – Parks and Recreation Department
Parks and Recreation DepartmentExpenditure Trend
$29,885,464
$72,680,037
$54,764,775
$144,656,007
$83,824,519
$166,933,207
$112,748,591
$-
$20,000,000
$40,000,000
$60,000,000
$80,000,000
$100,000,000
$120,000,000
$140,000,000
$160,000,000
$180,000,000
1999 2001 2003 2005 2007 2009 2011 Tentative Budget
Actual Expenditures
Completion progress on Referendum projects and EEL’s CIP/Land acquisition
Reflects completion of Referendum projects
Source: Brevard County Budget Department
Fiscal Year
High-level Variation Analysis
2000 Increase of $6 million for EELS Construction and Land acquisition from EELS Ad Valorem.
2002 Increase of approximately $35 million EELs debt and Parks Construction.
2005 Increase of $34 million in Construction and EELs debt service expenditures from referendum and EELs Ad Valorem.
2008 Approximately $55 million in EELs one-time land acquisition funded by EELs referendum.
14
Board Departments – Parks and Recreation Department - continued General Fund Transfers
FTE Department Trends
$9,500,000
$11,500,000
$13,500,000
$15,500,000
$17,500,000
$19,500,000
$21,500,000
$23,500,000
Brevard County, FloridaParks and Recreation
Ten Year Trend
250.00
300.00
350.00
400.00
450.00
500.00
550.00
Brevard County, FloridaParks and Recreation FTE
Ten Year Trend
Parks and Recreation FTE peaks in 2006 at 495 FTE during the height of referendum construction. Overall FTE increased 53% for the ten year period.
General Fund spikes in 2007 are consistent and trends with Ad Valorem and continue to decline in 2010.
15
Board Departments – Public Works Department
Public Works DepartmentExpenditure Trend
$34,273,043
$41,689,569 $33,281,502
$70,126,013 $55,995,456
$161,749,408
$131,303,657
$-
$20,000,000
$40,000,000
$60,000,000
$80,000,000
$100,000,000
$120,000,000
$140,000,000
$160,000,000
$180,000,000
Actual Expenditures
Source: Brevard County Budget Department
Fiscal Year
High-level Variation Analysis
2000 Increase of approximately $7 million includes expenditures for electrical and streetlight costs, four new positions, additional traffic signals and related maintenance program, landscaping maintenance, dredging contract and repaving. These expenditures were funded by CGT and MSTU.
2003 Increase of $5.6 million which was part of a $37 million road and sidewalk construction project funded by CGT Bonds and MSTU’s.
2005 Increase of $36 million in road and sidewalk construction projects and capital equipment purchases as well as hurricane repairs.
2008 Increase of $7 million as part of $99 million in road and sidewalk construction projects funded through LOGT Bonds.
Year by Year Analysis
16
Year by Year Analysis for Fiscal Year 2000 High-Level Financial Overview: Overall, expenditures for Fiscal Year 2000 increased by approximately $27M. Increases in expenditures are primarily due to the following:
Financial Highlights:
1. Solid Waste Management had a total increase of approximately $13.8M primarily due to a capital expenditure increase of $10M and additional costs for the 1999 hurricanes. These were funded by general assessments, charges and fees and grants.
2. Human Resources had an approximate increase of $8.4M primarily due to an increase in health insurance premiums. These were funded by user fees.
3. Public Works had an increase of approximately $7 million which includes expenditures for electrical and streetlight costs, four new positions, additional traffic signals and related maintenance program, landscaping maintenance, dredging contract and repaving. These expenditures were funded by CGT and MSTU.
4. Parks & Recreation had an approximate increase of $6.2M primarily due to Environmentally Endangered Land’s (EEL) construction in process (CIP) and land acquisition. Funded by EEL’s Ad Valorem.
5. Public Safety/Fire Rescue had an approximate increase of $4.6M due to an increase in staffing. This was funded by Ad Valorem/General Fund and user fees. The FTEs for this period jumped from 354 to 528.
6. Water Resources increased by approximately $2.3M and this was primarily due to an increase in debt service payments funded by user fees.
17
Year by Year Analysis for Fiscal Year 2001 High-Level Financial Overview: Overall, expenditures for Fiscal Year 2001 increased by approximately $9M. Increases in expenditures are primarily due to the following:
Financial Highlights:
1. Tourism Development Office had an approximate increase of $8.5M which was due to the beach re-nourishment project and paid for by the hotel sales tax.
2. Public Safety/Fire Rescue increased by approximately $2.9M primarily due to an increase from a 2-person basic life support engine to a 3-person advanced life support engine. This was funded by ad valorem, General Fund and user fees.
3. Sheriff’s Office had an increase of approximately $3M in General Fund allocations.
4. Human Resources increased by approximately $2M primarily due to health, property, auto and liability insurance premiums. These expenditures were funded by user fees.
18
Year by Year Analysis for Fiscal Year 2002 High-Level Financial Overview: Overall, expenditures for Fiscal Year 2002 increased by approximately $102M. Increases in expenditures are primarily due to the following:
Financial Highlights:
1. Parks and Recreation had an increase of approximately $35M primarily due to an increase in EELs debt and parks CIP, mainly paid for by referendum and EELs Ad Valorem.
2. Human Resources increased by approximately $9.9M primarily due to an increase in health, property, auto and liability insurance premiums. These expenditures were funded by user fees.
3. Solid Waste Management increased by approximately $7.6M of which $5.4M was capital expenditures.
4. Public Safety/Fire Rescue increased approximately $6M primarily due to an increase in personnel and salaries. This increase was funded by Ad Valorem, General Fund and User fees. FTE for this time period increased by approximately 12.
5. Library Services increased by approximately $5.1M primarily due to increase in staffing, operating for new and expanded libraries.
6. Utility Services increased by approximately $5.2M due to an increase in debt service payments. These expenditures were funded by user fees.
7. Mosquito control increased by approximately $2.2M due to the purchase of a helicopter for aerial spraying. This was funded via Ad Valorem.
8. Information Technology increased by approximately $1.9M due to the purchase of capital assets to improve the IT infrastructure.
9. The Merritt Island Redevelopment Agency increased by approximately $1.2M due to a construction project for the installation of sewer lines at Merritt Park.
19
Year by Year Analysis for Fiscal Year 2003 High-Level Financial Overview: Overall, expenditures for Fiscal Year 2003 increased by approximately $66M. Increases in expenditures are primarily due to the following:
Financial Highlights:
1. Utility Services increased by approximately $60M all primarily due to the refunding of utility bonds and this was paid for by User Fees.
2. Public Works had an increase of $5.6M which was part of a $37M road and sidewalk construction project funded by CGT Bonds and MSTU’s.
3. Transportation and Engineering Department increased by approximately $4.4M, primarily due to road and sidewalk construction projects.
4. Human Resources increased by approximately $3.9M due to an increase in health premiums which were funded by user fees.
5. Transit Services increased by approximately $3.8M primarily due to increased capital expenditures for buses. These expenditures were funded by grants.
6. Of the total increase for the Sheriff’s Office, approximately $3.5M was a General Fund appropriation.
20
Year by Year Analysis for Fiscal Year 2004 High-Level Financial Overview: Overall, expenditures for Fiscal Year 2004 decreased by approximately $79M. Increases in expenditures are primarily due to the following:
Financial Highlights:
1. The Sheriff’s Office received an increase in transfers of approximately $5.2M from the General fund.
2. Planning & Development increased by approximately $1.4M primarily due to increased staffing. These expenditures were funded by user fees, General Fund and impact fees.
3. An increase in Fire Rescue by approximately $3.6M primarily due to the addition of 911 ambulance crews and increased personnel costs as a result of collective bargaining. These expenditures were paid by Ad Valorem, General Fund and user fees.
21
Year by Year Analysis for Fiscal Year 2005 High-Level Financial Overview: Overall, expenditures for Fiscal Year 2005 increased by approximately $126M. Increases in expenditures are primarily due to the following:
Financial Highlights:
1. Public Works increased by approximately $37M primarily due to road and sidewalk construction and $4.5M in equipment purchases, debt service, installation and maintenance, and hurricane-related road and drainage repairs. These expenditures are funded by FPL franchise fees, impact fees, MSTU, FEMA and CGT.
2. Transportation Engineering Department increased by approximately $35M primarily due to road and sidewalk construction projects and equipment purchases, debt service, installation and maintenance and repairs for streetlights, and hurricane related road and drainage repairs.
3. Parks and Recreation increased by approximately $34M primarily due to an increase in CIP and EELs debt service expenditures. These expenditures were funded by a referendum and EELs Ad Valorem.
4. Natural Resources Management increased by approximately $21M primarily due to beach and dune restoration projects initiated by Hurricanes Frances and Jeanne. These expenditures were funded by grants and TDC.
5. Solid Waste Department expenditures increased by approximately $16M and this is primarily due to additional waste collections as a result of the 2004 hurricanes. Also there was an increased bond payment of $2M. These expenditures were paid by assessments, charges and fees and grants.
22
Year by Year Analysis for Fiscal Year 2006 High-Level Financial Overview: Overall, expenditures for Fiscal Year 2006 increased by approximately $36M. Increases in expenditures are primarily due to the following:
Financial Highlights:
1. Planning and Zoning increased by approximately $26M primarily due to impact fee collections.
2. Fire Rescue increased by approximately $9M primarily due to the purchase of an additional advanced life support fire engine, 800 MHz radios, increase in staffing and EMS salaries, and emergency equipment for new station.
3. Facilities increased by approximately $7M primarily due to an expansion of the detention center. These expenditures were primarily funded via sales taxes, bonds and the General Fund.
4. Housing & Human Services increased by approximately $5.9M primarily due to CDBG project costs, state mandated expenses, health insurance premiums and BOCC approved COLA adjustments. These expenditures were funded by grants, General Fund and charges.
5. The Sheriff’s Office received an increase in transfers of approximately $5.7M from the General Fund.
23
Year by Year Analysis for Fiscal Year 2007 High-Level Financial Overview: Overall, expenditures for Fiscal Year 2007 increased by approximately $85M. Increases in expenditures are primarily due to the following:
Financial Highlights:
1. The Sheriff’s Office received an increase in transfers of approximately $10M in appropriations from the General Fund.
2. Utility Services increased by approximately $11.6M primarily due to an increase in CIP projects and debt payments. These expenditures were funded by user fees.
3. The Tourist Development Office increased by approximately $7.2M primarily due to debt payment, promotional advertising and beach re-nourishment. These expenditures were funded by a hotel sales tax.
4. Human Resources increased by approximately $6.6M and this is primarily related to increases in health insurance premiums. These expenditures were funded with user fees.
5. Solid Waste Department increased by approximately $4.3M primarily due to increased salaries, FRS premiums, increased capital expenditures and increases in capital reserves. These expenditures were funded with assessments, charges and fees.
6. Facilities increased by approximately $3.9M as a result of the continuation of CIP projects. These expenditures were funded by sales taxes, bonds and the General Fund.
24
Year by Year Analysis for Fiscal Year 2008 High-Level Financial Overview: Overall, expenditures for Fiscal Year 2008 increased by approximately $57M. Increase in expenditures are primarily due to the following:
Financial Highlights:
1. Parks and Recreation increased by approximately $55.7M and this is primarily due to one-time land acquisitions for EEL. This expenditure was funded by an EELs referendum.
2. Human Resources increased by $11.6M primarily due to increases in health, property, auto and liability insurance premiums. These expenditures were funded by user fees.
3. Fire Rescue increased by approximately $7.1M primarily due to a new fire rescue unit and related equipment, an aerial engine, mobile data terminals for 21 engines, and new fire engines. These expenditures were funded by Ad Valorem, General Fund, user fees and assessments.
4. The Sheriff’s Office received an increase in transfers of approximately $8.6M in appropriations from the General Fund.
5. Transit Services increased by approximately $4.7M primarily due to bus purchases and repairs and maintenance. These expenditures were funded by grants.
25
Year by Year Analysis for Fiscal Year 2009 High-Level Financial Overview: Overall, expenditures for Fiscal Year 2009 decreased by approximately $118M. Increases in expenditures are primarily due to the following:
Financial Highlights:
1. The Merritt Island Re-development Agency increased by approximately $3M primarily due to several CIP projects and land acquisition for the Fortenberry Stormwater Project. These expenditures were funded by restricted use taxes.
2. Natural Resource Management increased by approximately $2.5M primarily due to emergency beach and dune restoration projects initiated as a result of Tropical Storm Fay. These expenditures were funded by grants.
3. The Sheriff’s Office received an increase in transfers of approximately $1.5M of General Funds appropriations.
