Support Funding Organization Department Summary … · 2017-09-06 · This office also collects...

Support FundingOrganization Department Summary

Support funding is provided by the Board of County Commissioners for those activites forwhich costs do not apply solely to any specific County department's function, but are eitherapplicable to the operation of county government as a whole, or are provided for the publicgood. Included within Support Funding are various Special Dependent Districts such as thePublic Library Cooperative, Palm Harbor Recreation and Library, and Feather SoundCommunity Services Agency which rely upon the general taxing powers of the Board of CountyCommissioners to levy an ad valorem tax. These ad valorem taxes, approved by voterreferendum, are levied upon properties within their respective districts to provide specificamenities. Also included with the Support Funding are the costs associated with the County'sself-insurance program, the County's vehicle replacement, and the County's employee benefitsprogram. No County employees are associated with Support Funding entities. The Countyemployees responsible for the administration of these various programs are presented as partof either the County Administrator's section or in the Independent Agencies' section.

Department NameFY16

ActualFY17

BudgetFY18

RequestDrug Abuse Trust 46,000 109,940 116,960

East Lake Library District 628,573 691,990 718,830

East Lake Recreation District 627,081 690,700 718,750

Employee Health Benefits 58,588,715 116,971,420 125,640,350

Feather Sound Community Services District 126,421 326,060 308,270

Fire Protection Districts 15,142,396 28,043,010 31,693,770

General Government 37,857,805 133,208,710 139,135,750

Health Department 3,811,976 4,402,110 6,147,110

Lealman CRA Trust 0 360,650 625,550

Lealman Solid Waste 1,190,938 1,663,320 1,754,970

Medical Examiner 5,282,529 5,877,520 6,390,560

Palm Harbor Community Services District 1,778,274 2,004,330 2,137,020

Public Library Cooperative 4,699,863 5,023,200 5,356,320

Risk Management Liability / Workers Compensation 6,642,415 37,520,420 33,941,960

Street Lighting Districts 1,236,014 1,374,680 1,380,520

Total 137,659,000 338,268,060 356,066,690

Pinellas County, Florida H-1 R FY18 Proposed Budget

Pinellas County, Florida H-2 FY18 Proposed Budget

Drug Abuse Trust

Description:The Drug Abuse Trust is utilized to account for additional assessments levied by the Court against drug offenders pursuant to Sections 893.13(4) and 893.165, Florida Statutes. These funds are used for assistance grants to local drug abuse programs.Analysis:The Drug Abuse Trust Fund's budget for assistance grants to local drug abuse programs reflects a continuation of funding at $53,000 for FY18. This is identical to the FY17 Revised Budget. These funds are supported with the use of available fund balance. There are no Personal Services charged to this fund. It is managed by the Human Services Department's Justice Coordination staff, with 100.0% of the Drug Abuse Trust resources dedicated for Grants & Aid funding to local drug abuse programs throughout the County.

Department Budget Summary

Expenditures by Program

Program FY16 Actual FY17 RevisedBudget FY18 Request

Drug Abuse Trust 46,000 53,000 53,000Reserves 0 56,940 63,960

Total Expenditures $46,000 $109,940 $116,960Expenditures by Fund

Fund FY16 Actual FY17 RevisedBudget FY18 Request

Drug Abuse Trust Fund 46,000 109,940 116,960

Total Expenditures $46,000 $109,940 $116,960

Budget by ProgramDrug Abuse Trust Proposed Budget

Drug Abuse TrustThe Drug Abuse Trust is utilized to account for additional assessments levied by the court against drug offenders pursuant to Sections 893.13(4) and 893.165, Florida Statutes. These funds are used for assistance grants to local drug abuse programs throughout the County.

Budget Summary

Fund FY16 Actual FY17 RevisedBudget

FY18 Request

Drug Abuse Trust Fund 46,000 53,000 53,000

Program Total $46,000 $53,000 $53,000

Reserves Proposed Budget

ReservesOversees the management and allocation of the County's financial reserves.

Budget Summary


Drug Abuse Trust


Fund FY16 ActualFY17 Revised

BudgetFY18 Request

Drug Abuse Trust Fund 0 56,940 63,960

Program Total $0 $56,940 $63,960


East Lake Library District

Description:

The East Lake Library Services District (East Lake Library SD) is a municipal services taxing district within unincorporated Pinellas County. This special taxing district was established in May 2013 by the Board of County Commissioners for the purpose of providing library facilities, services, and programs to the residents within the East Lake Tarpon Springs Fire District boundaries. These facilities and services are funded by ad valorem taxes. Property owners within the East Lake Library SD are levied a separate millage for this purpose. The maximum millage rate that can be levied is 0.25 mills.

Analysis:

The FY18 Budget for the East Lake Library Services District is $720,110. This reflects an increase of $28,120 or 4.1% from the FY17 Revised Budget. The East Lake Library Services District program budget increased by $27,820 or 4.4%. Of the total FY18 program budget of $665,900, 99.3% will be used to fund library operations and materials: $661,310 in FY18. This is an increase of 4.4%. The remaining $4,590 of the program budget is for intergovernmental services, which decreased by 6.7% in FY18. The Property Appraiser and Tax Collector program increases are due to higher commissions based on higher collections. These commissions are allowed for these constitutional officers services by Florida Statute. The FY18 Reserve Level for the Fund is maintained at 5.0%.

The 2016-2017 State budget appropriated $1.0M for the East Lake Library expansion project is included in the County's Capital Improvement Program for FY18.




East Lake Community Library Support 610,162 638,080 665,890Property Appraiser 0 6,020 6,180Reserves 0 34,260 32,510Tax Collector 0 13,630 14,250Transfers 18,411 0 0



FY18 Request

East Lake Library Services District 628,573 691,990 718,830


Budget by ProgramEast Lake Community Library Support Proposed Budget

East Lake Community Library SupportLibrary services, facilities and programs to residents of the East Lake area.

Budget Summary



East Lake Community Library Support Proposed Budget


BudgetFY18 Request

East Lake Library Services District 610,162 638,080 665,890

Program Total $610,162 $638,080 $665,890Property Appraiser Proposed Budget

Property Appraiser

The Property Appraiser is responsible for placing a fair and equitable just/market value on all property in Pinellas County, for the purpose of providing taxable values to the Taxing Authorities for their property tax levies. The Property Appraiser also administers any tax exemptions granted by statute such as permanent resident's Homestead Exemption, Portability, Seniors, Widows and Disabled exemptions, etc.

Budget Summary


East Lake Library Services District 0 6,020 6,180

Program Total $0 $6,020 $6,180



Budget Summary



Program Total $0 $34,260 $32,510

Tax Collector Proposed Budget

Tax Collector

The Tax Collector bills, collects and distributes all taxes for the County, Municipalities, Tourist Development Council, School Board, and taxing districts - including the sales tax on vehicles, vessels, and mobile homes. This office also collects delinquent taxes and sells certificates for unpaid taxes. As the agent for state government, the Tax Collector issues licenses and titles for cars, trucks, boats, and mobile homes, collects fees for fishing and hunting licenses, issues Drivers Licenses and Birth Certificates, processes applications for Concealed Weapons Licenses, and makes application for voter identification cards.

Budget Summary



Program Total $0 $13,630 $14,250

Transfers Proposed Budget

Transfers




Oversees the transfer of intra- and intergovernmental funds.

Budget Summary


BudgetFY18 Request

East Lake Library Services District 18,411 0 0

Program Total $18,411 $0 $0



East Lake Recreation District

Description:

The East Lake Recreation Services District (East Lake Recreation SD) is a municipal services taxing district within unincorporated Pinellas County. This special taxing district was established in June 2014 by the Board of County Commissioners for the purpose of providing recreation services and facilities within the East Lake Tarpon Springs Fire District boundaries. These services and facilities are funded by ad valorem taxes. Property owners within the East Lake Recreation SD are levied a separate millage for this purpose. The maximum millage rate that can be levied is 0.25 mills.

Analysis:

The FY18 Budget for the East Lake Recreation Services District is $720,030. This reflects an increase of $29,330 or 4.2% from the FY17 Revised Budget. The East Lake Recreation Services program budget increased by $28,970 or 4.5%. Of the total FY18 program budget of $665,820, 99.3% will be used to fund recreation operations: $661,230 in FY18. This is an increase of 4.6%. The remaining $4,590 of the program budget is for intergovernmental services, which decreased by 6.7% in FY18. The Property Appraiser and Tax Collector program increases are due to higher commissions based on higher collections. These commissions are allowed for these constitutional officers services by Florida Statute. The FY18 Reserve Level for the Fund is maintained at 5.0%.




East Lake Recreation Services Support 610,131 636,850 665,810Property Appraiser 0 6,020 6,180Reserves 0 34,200 32,510Tax Collector 0 13,630 14,250Transfers 16,950 0 0



East Lake Recreation Services District 627,081 690,700 718,750


Budget by ProgramEast Lake Recreation Services Support Proposed Budget

East Lake Recreation Services SupportRecreation services and facilities within the East Lake area.

Budget Summary


FY18 Request

East Lake Recreation Services District 610,131 636,850 665,810



East Lake Recreation Services Support Proposed Budget

Program Total $610,131 $636,850 $665,810Property Appraiser Proposed Budget

Property Appraiser


Budget Summary


BudgetFY18 Request

East Lake Recreation Services District 0 6,020 6,180




Budget Summary



Program Total $0 $34,200 $32,510


Tax Collector


Budget Summary


FY18 Request


Program Total $0 $13,630 $14,250


TransfersOversees the transfer of intra- and intergovernmental funds.

Budget Summary





BudgetFY18 Request

East Lake Recreation Services District 16,950 0 0




Employee Health Benefits

Description:

Employee Health Benefits accounts for the costs associated with medical benefits, dental benefits, and the wellness program for County employees. The cost of these self-insured benefits are funded through an internal service fund established for the purpose of administering the County's comprehensive coverage for employees. The Employee Health Benefits Fund is administered by the Human Resources Department, whose budget is listed under Independent Agencies. In FY08, the reserve for accrued liabilities represented the County's cumulative funding for Other Post Employment Benefits (OPEB) obligations per Governmental Accounting Standards Board (GASB) Statement No.45 requirements. With the issuance of the new GASB statement #75 effective for fiscal years starting after 6/15/17, the rule requires that the entire obligation to be recorded at implementation and updated each year. The expense to the County will be the change in the total obligation each year. This is a change of approach by the GASB.

Analysis:The Employee Health Benefits Fund FY18 Budget reflects an increase of $8.6M, or 7.4%, over FY17 revised budget. The change is primarily due to an increase in overall healthcare and retiree costs reflective of employee claims costs, a significant number of retirement eligible employees, and an increase in reserves. Employee related health claim costs reflect an increase of $4.4M, retiree related expenses reflect a $1.4M increase, along with an increase in operational costs of $803,500. The reserves increased $1,9M which is used to remain in compliance with requirements from the State of Florida Office of Insurance Regulation for self-insured benefit plans and to provide for the OPEB liability.




Employee Health Benefits 58,588,715 64,054,210 70,770,140Reserves 0 52,917,210 54,870,210

Total Expenditures $58,588,715 $116,971,420 $125,640,350Expenditures by Fund


Employee Health Benefits Fund 58,588,715 116,971,420 125,640,350

Total Expenditures $58,588,715 $116,971,420 $125,640,350

Budget by ProgramEmployee Health Benefits Proposed Budget

Employee Health BenefitsAdministers the Employee Health Benefits programs, including the Wellness center.

Budget Summary


FY18 Request

Employee Health Benefits Fund 58,588,715 64,054,210 70,770,140


Employee Health Benefits

Employee Health Benefits Proposed Budget

Program Total $58,588,715 $64,054,210 $70,770,140FTEs (Full Time Equivalent Positions) 0.0 2.0 2.0Reserves Proposed Budget


Budget Summary


BudgetFY18 Request

Employee Health Benefits Fund 0 52,917,210 54,870,210

Program Total $0 $52,917,210 $54,870,210


Feather Sound Community Services District

Description:

The Feather Sound Community Services District (FSCSD) is a special taxing district within unincorporated Pinellas County. This special taxing district was created by a vote of the residents of Feather Sound. It was established for the purpose of providing street lighting and the acquisition, development and maintenance of recreational areas and greenspace for the residents of Feather Sound. The services are funded by ad valorem taxes. Property owners within the district are levied a separate millage for this purpose. The maximum millage rate that can be levied is 1.0 mill.

Analysis:The Feather Sound Community Services District (FSCSD) FY18 Budget reflects a decrease of $17,790 or 5.5% as compared with the FY17 Revised Budget. The budget for the FSCSD program reflects an increase of $73,160 or 43.01%, while the Reserves reflect a decrease of $91,760 or 60.6%. These changes are due to annual operating expenses exceeding annual tax revenues. In prior years, this excess was covered by reserves held by FSCSD. The FY18 budget request asks for excess operating expenses not covered by ad valorem tax revenue be paid out of the FSCSD reserves held by Pinellas County.




Feather Sound Community Services 122,320 170,100 243,260Property Appraiser 0 1,270 1,500Reserves 0 151,470 59,710Tax Collector 0 3,220 3,800Transfers 4,101 0 0





Budget by ProgramFeather Sound Community Services Proposed Budget

Feather Sound Community ServicesMaintains and improves the Feather Sound Community Services District's common grounds including: street lights, greenspace maintenance, and recreation area enhancements.Budget Summary


FY18 Request


Program Total $122,320 $170,100 $243,260



Property Appraiser Proposed Budget

Property Appraiser


Budget Summary


BudgetFY18 Request

Feather Sound Community Services District 0 1,270 1,500




Budget Summary



Program Total $0 $151,470 $59,710


Tax Collector

The Tax Collector bills, collects and distributes all taxes for the County, Municipalities, Tourist Development Council, School Board, and taxing districts - including the sales tax on vehicles, vessels, and mobile homes. This office also collects delinquent taxes and sells certificates for unpaid taxes. As the agent for state government, the Tax Collector issues licenses and titles for cars, trucks, boats, and mobile homes, collects fees for fishing and hunting licenses, issues Drivers Licenses and Birth Certificates, processes applications for Concealed Weapons Licenses, and makes application for voter ID cards.

Budget Summary


FY18 Request





Budget Summary


FY18 Request

Feather Sound Community Services District 4,101 0 0







Fire Protection Districts

Description:Fire protection is provided to the unincorporated areas of Pinellas County in 12 separate, dependent fire protection districts: Belleair Bluffs, Clearwater, Dunedin, Largo, Pinellas Park, Safety Harbor, South Pasadena, Tarpon Springs, Gandy, Tierra Verde, HighPoint and Seminole. Service is funded by ad valorem taxes collected from property owners in the districts, and is provided via contracts with cities and other dependent agencies. The Safety and Emergency Services Department administers the fund and contracts.Analysis:

The Fire Protection Districts Fund accounts for the provision of fire protection services to residents of 12 unincorporated areas of Pinellas County. The primary source of revenue is the ad valorem tax leviedon real properties within each separate district. The County budget for each Fire District is developed by applying the unincorporated pro-rata share of property values within the district to the contracted fire protection provider's annual operating and capital budget requests.

The FY18 Budget for all 12 Fire Districts totals $31.7 million, which is a net increase of $3.7M or 13.0% over the FY17 Revised Budget of $28.0M. Total requirements include expenditures of $16.2M and reserves of $15.0M. Expenditures in FY18 increased slightly by $110,440 or 0.7%, from $16.1M in FY17, and reserves increased by $3.5M or 30.7%, from $11.4M. The mix of reserves and expenditures can vary significantly each year with the amount of funds appropriated for major capital, including truck or engine replacement, and fire station replacement or renovations. The majority of FY18 expense is $16.2M for provider contracts with Fire departments that serve the districts (96.7%). The remaining $549,050 is for property appraisal, tax collection and fire administration expense (3.3%).

FY18 revenue for all the districts increases $1.1M, to a total of $18.0M, or 6.3% over FY17. The total includes a $1,080,460, or 6.7% increase in the primary source (ad valorem taxes). Separate budgets for each district's resources and requirements are provided in the Fund Resources section of this document. Growth in property values and associated tax revenue varies for each district, ranging from a high of 10.6% growth for the South Pasadena Fire District to a low of $3.9% for the Pinellas Park Fire District. The current property tax rates are sufficient to balance FY18 resources and requirements for all of the 12 districts.




Fire Protection Districts 14,659,608 16,080,490 16,190,930Property Appraiser 0 153,540 160,760Reserves 0 11,443,760 14,953,790Tax Collector 0 365,220 388,290Transfers 482,788 0 0



FY18 Request



Fire Districts 15,142,396 28,043,010 31,693,770


Budget by ProgramFire Protection Districts Public Hearing 1


This program accounts for the cost associated with providing fire suppression service to the unincorporatedareas of Pinellas County in 12 separate, dependent fire protection districts: Belleair Bluffs, Clearwater, Dunedin, Largo, Pinellas Park, Safety Harbor, South Pasadena, Tarpon Springs, Gandy, Tierra Verde, HighPoint and Seminole. Service is funded by Ad Valorem taxes collected from property owners in the districts, and is provided via contracts with cities and other independent agencies. The Safety and Emergency Services Department administers the fund and contracts.

Budget Summary


Fire Districts 14,659,608 16,080,490 16,190,930

Program Total $14,659,608 $16,080,490 $16,190,930FTEs (Full Time Equivalent Positions) 0.0 1.4 1.4

Property Appraiser Public Hearing 1

Property Appraiser


Budget Summary


Fire Districts 0 153,540 160,760

Program Total $0 $153,540 $160,760

Reserves Public Hearing 1


Budget Summary


FY18 Request

Fire Districts 0 11,443,760 14,953,790

Program Total $0 $11,443,760 $14,953,790

Tax Collector Public Hearing 1

Tax Collector




The Tax Collector bills, collects and distributes all taxes for the County, Municipalities, Tourist DevelopmentCouncil, School Board, and taxing districts - including the sales tax on vehicles, vessels, and mobile homes. This office also collects delinquent taxes and sells certificates for unpaid taxes. As the agent for state government, the Tax Collector issues licenses and titles for cars, trucks, boats, and mobile homes, collects fees for fishing and hunting licenses, issues Drivers Licenses and Birth Certificates, processes applications for Concealed Weapons Licenses, and makes application for voter identification cards.

Budget Summary


BudgetFY18 Request

Fire Districts 0 365,220 388,290

Program Total $0 $365,220 $388,290Transfers Public Hearing 1


Budget Summary


Fire Districts 482,788 0 0




General Government

Description:______________________________________________________________________

General Government is a non-departmental category which aggregates and allocates countywide

funding needs that benefit all departments and agencies, as well as unincorporated area Municipal

Services Taxing Unit (MSTU) expenditures, that are not attributable to specific departments. The

following significant items are included: tax increment financing payments, enterprise technology

service charges, miscellaneous government costs, county memberships in organizations, and General

Fund Reserves.

Analysis:

The General Government budget is a collection of costs that cannot be attributed to a specific

department. The program structure is designed to identify the varied purposes of these expenditures in order to make the budget more understandable to an outside observer.

The total General Government FY18 Budget, which includes the General Fund Reserves, is increasing $5.9 M, or 4.4% from the FY17 Revised Budget; however excluding reserves and transfers, the General Government budget is increasing $758,660, or 1.8% from FY17 to FY18. The increase is due to a $2.0M appropriation to support the implementation of the Classification and Compensation study which is being conducted in an effort to maintain fair and competitive compensation.

Tax Increment Financing (TIF) payments to city Community Redevelopment Areas (CRA) are increasing by $2.2M, or 21.3%; the formulas that determine these payments reflect rising property values in the CRAs. The Countywide Support Services – Financial increase of $193,060 or 21.5%

primarily reflects the increase of Fleet fuel overhead expenses for Constitutional Officers. Prior to FY17, these costs were part of the overhead charges to other users; budgeting the overhead in this program

more accurately presents costs in the other users’ budgets.

In the Countywide Support Services – Intergovernmental program, $80,000 is included to continue support of arts infrastructure, organizations, and artists through the Creative Pinellas non-profit organization. The British Petroleum (BP) Economic Settlement Projects program includes $4.4M carried

forward from FY17 for the continuation of BP projects approved by the Board in December 2016. The funding and service levels for other programs have not changed significantly from FY17 to FY18.

Transfers from the General Fund to support the Community Development Grant Fund ($239,120), capital projects ($2.8M) including the MSTU Roads program, and the Employee Health Benefits Fund

($2.0M for Other Post-Employment Benefits, or OPEB) are included for FY18. The transfer to support Emergency Communications 911 Fund ($3.7M) is increasing by $836,500, or 28.8%, from FY17 to

support additional 911 staffing.

For additional details on technology funding and on General Fund Reserves, please see the Budget Message.


General Government



Program FY16 Actual FY17 Revised

Budget

FY18

Request

BP Economic Settlement 0 6,756,000 4,372,000

Countywide Support – Employee Services 424,409 460,000 2,465,000

Countywide Support – Financial Services 242,336 896,400 1,089,460

Countywide Support – Intergovernmental 1,093,727 763,400 779,060

Countywide Support – Legal 396,096 493,740 495,020

Countywide Support – Performance 48,959 142,500 142,500

Dori Slosberg Driver Education Programs 177,405 183,630 183,630

Emergency Events 1,403,571 0 0

External Audits 94,719 250,000 250,000

General Government - MSTU 33,848 270,000 352,000

General Government – Technology Support 19,333,959 22,008,600 20,695,130

Metropolitan Planning Organization 49,919 50,000 51,000

Reserves 0 82,046,420 86,809,930

Tax Increment Financing 8,420,852 10,219,400 12,393,030

Transfers 5,839,120 8,389,120 8,793,990

Unemployment Compensation Program 22,016 50,000 50,000

Value Adjustment Board 115,807 119,500 104,000

Veterinarian Fee Reimbursements 161,062 110,000 110,000


Expenditures by Fund

Fund FY16 Actual FY17 Revised

Budget FY18 Request

General Fund 37,857,805 133,208,710 139,135,750 Total Expenditures $37,857,805

D$133,208,710 $139,135,750

Budget by Program

BP Economic Settlement

Projects funded by the BP Economic Settlement due to impacts from the Deepwater Horizon Oil Spill. The settlement was received in 2015 and represents a one-time revenue source.

Budget Summary


Budget

FY18

Request

General Fund 0 6,756,000 4,372,000

Program Total $0 $6,756,000 $4,372,000

Countywide Support Services - Employee Services

Costs that are not attributable to one department, such as tuition reimbursement and employee service awards.

Budget Summary


Budget

FY18

Request

General Fund 424,409 460,000 2,465,000

Program Total $424,409 $460,000 $2,465,000


General Government

Countywide Support Services - Financial

Costs that are not attributable to one department, such as cost allocation plans and GovDeals.com commissions.

Budget Summary


Budget

FY18

Request

General Fund 242,336 896,400 1,089,460

Program Total $242,336 $896,400 $1,089,460

Countywide Support Services - Intergovernmental

Costs that are not attributable to one department, such as lobbying services, and County memberships in Florida Association of Counties, Tampa Bay Regional Planning Council, and other organizations.

Budget Summary


Budget

FY18

Request

General Fund 1,093,727 763,400 779,060

Program Total $1,093,727 $763,400 $779,060

Countywide Support Services - Legal

Costs that are not attributable to one department, such as bid advertising, court settlements, and TRIM notice printing and postage.

Budget Summary


Budget

FY18

Request

General Fund 396,096 493,740 495,020

Program Total $396,096 $493,740 $495,020

Countywide Support Services - Performance

Costs that are not attributable to one department, such as customer satisfaction surveys, benchmarking and innovation programs, and management initiatives.

Budget Summary


Budget

FY18

Request

General Fund 48,959 142,500 142,500 Program Total $48,959 $142,500 $142,500

Dori Slosberg Driver Education Programs

Pass-through of special Traffic Fines revenue to School District to support programs.

Budget Summary


Budget

FY18

Request

General Fund 177,405 183,630 183,630

Program Total $177,405 $183,630 $183,630


General Government

External Audits

Required independent review of financial reporting. Estimated payments for all County departments.

Budget Summary


Budget

FY18

Request

General Fund 94,719 250,000 250,000

Program Total $94,719 $250,000 $250,000

General Government - MSTU

Support for non-capital projects and other initiatives in the unincorporated area that are not attributable to one department.

Budget Summary


Budget

FY18

Request

General Fund 33,848 270,000 352,000

Program Total $33,848 $270,000 $352,000

General Government - Technology Support

Enterprise technology service charges and non-recurring projects to enhance technology services for General Fund departments and agencies.

Budget Summary


Budget

FY18

Request

General Fund 19,333,960 22,008,600 20,695,130

Program Total $19,333,960 $22,008,600 $20,695,130

Metropolitan Planning Organization

This program provides grant matching funding to the Metropolitan Planning Organization (MPO), an independent agency.

Budget Summary


Budget

FY18

Request

General Fund 49,919 50,000 51,000

Program Total $49,919 $50,000 $51,000

Reserves

Oversees the management and allocation of the County's financial Reserves.

Budget Summary


Budget

FY18

Request

General Fund 0 82,046,420 86,809,930

Program Total $0 $82,046,420 $86,809,930


General Government

Tax Increment Financing

Payments to Cities for Community Redevelopment Areas.

Budget Summary


Budget

FY18

Request

General Fund 8,420,852 10,219,400 12,393,030

Program Total $8,420,852 $10,219,400 $12,393,030

Transfers

Oversees the transfer of intra- and intergovernmental funds.

Budget Summary


Budget

FY18

Request

General Fund 5,839,120 8,389,120 8,793,990

Program Total $5,839,120 $8,389,120 $8,793,990

Unemployment Compensation Program

Estimated payments for all County departments (excluding Sheriff).

Budget Summary


Budget

FY18

Request

General Fund 22,016 50,000 50,000

Program Total $22,016 $50,000 $50,000

Value Adjustment Board

Attorney fees and related costs for the Value Adjustment Board, which is an independent forum for property owners to appeal their property's value.

Budget Summary


Budget

FY18

Request

General Fund 115,807 119,500 104,000

Program Total $115,807 $119,500 $104,0000

Veterinarian Fee Reimbursements

Reimbursement of $1.00 per animal license to veterinarians as incentive for rabies vaccinations.

Budget Summary


Budget

FY18

Request

General Fund 161,062 110,000 110,000 Program Total $161,062 $110,000 $110,000



Health Department

Description:

The Health Department Fund accounts for the collection of local ad valorem taxes and the subsequentdistribution to the Florida Department of Health in Pinellas County (DOH-Pinellas) to fund health-relatedservices to County residents. The majority of their budget comes from the State, local grants, andcontracts. The DOH-Pinellas promotes and protects the health of citizens and visitors to PinellasCounty through programs of disease prevention, diagnosis and treatment of disease, andenvironmental monitoring. Clinical services of the DOH-Pinellas include child health, maternity, familyplanning, refugee screening, and communicable disease services. Services are available in St.Petersburg, Clearwater, Pinellas Park, Largo, and Tarpon Springs. The FY18 tax rate approved by the Board of County Commissioners is 0.0835 mills. The maximum millage cap is 0.5 mills

Analysis:

Health Department Fund resources and requirements for the FY18 Budget total $6.1M, a $1.7M or 39.6% increase over the FY17 Revised Budget. The revenue for this fund is entirely provided through the collection of a countywide ad valorem tax dedicated to the operation of the Florida Department of Health in Pinellas County (DOH-Pinellas). Tax revenues are anticipated to increase by $1.8M or 43.4% in FY18. Excluding reserves, FY18 expenditures reflect an increase of $1.6M or 39.0%, over FY17. Beginning in FY18, the Board of County Commissioners approved an increase of 0.0213 mills raising the FY18 tax rate to 0.0835 mills. The revenue generated by this increase will support a full-time nurse in every Public School. The growth in tax revenue increased the FY18 payment to DOH-Pinellas to $5,658,670, or $1,594,560 over FY17. Interest expense is budgeted at $1,360 for FY18. Fund reservesare budgeted at $308,960 for FY18, an increase of $106,050 from FY17.




Health Department 3,811,976 4,064,110 5,660,030Property Appraiser 0 36,820 40,000Reserves 0 202,910 308,960Tax Collector 0 98,270 138,120



Budget FY18 Request

Health Department Fund 3,811,976 4,402,110 6,147,110


Budget by ProgramHealth Department Public Hearing 1

Health Department


Health Department

Health Department Public Hearing 1

This program supports health services provided by the Florida Department of Health in Pinellas County. Services include Comprehensive Adult Health Care, Comprehensive Child Health Care, Family Planning and Dental Care. The program is funded with revenue from the dedicated property tax authorized by State Statute 154.02. The tax rate cannot exceed 0.5 mills. The current tax rate approved by the Board of CountyCommissioners is 0.0835 mills.

Budget Summary


BudgetFY18 Request

Health Department Fund 3,811,976 4,064,110 5,660,030

Program Total $3,811,976 $4,064,110 $5,660,030Property Appraiser Public Hearing 1

Property Appraiser


Budget Summary


Health Department Fund 0 36,820 40,000

Program Total $0 $36,820 $40,000

Reserves Public Hearing 1


Budget Summary



Program Total $0 $202,910 $308,960


Tax Collector

The Tax Collector bills, collects and distributes all taxes for the County, Municipalities, Tourist DevelopmentCouncil, School Board, and taxing districts - including the sales tax on vehicles, vessels, and mobile homes. This office also collects delinquent taxes and sells certificates for unpaid taxes. As the agent for state government, the Tax Collector issues licenses and titles for cars, trucks, boats, and mobile homes, collects fees for fishing and hunting licenses, issues Drivers Licenses and Birth Certificates, processes applications for Concealed Weapons Licenses, and makes application for voter identification cards.

Budget Summary


Health Department



BudgetFY18 Request


Program Total $0 $98,270 $138,120

Pinellas County, Florida H-30a R FY18 Proposed Budget

Pinellas County

Pinellas County, Florida H-30b R FY18 Proposed Budget

Lealman CRA Trust

Description:The Lealman Community Redevelopment Agency (CRA) Trust was established June 7, 2016 by the Board of County Commissioners to support redevelopment activities specified in the Lealman Redevelopment Plan. The CRA undertakes activities/projects for the elimination and prevention of identified deterioration and economic distressed conditions in the designated area. Tax Increment Financing (TIF) will be used to leverage public funds to promote private sector activity in the Lealman Redevelopment Planning Area. Since this district is in the County's unincorporated area, the General Fund contributes TIF resources based on both the Countywide and the Municipal Service Taxing Unit (MSTU) property tax collections.Analysis:

The FY18 Budget for the Lealman Community Redevelopment Area (CRA) Trust is $625,550, an increase of 73.5% from the FY17 Revised Budget. The FY18 budget amount is based on the tax increment revenues projected to be received in the CRA Trust in FY18. In this second year of the Trust,$597,870 is budgeted for operations, with $27,680 in Reserves. Of operations, $420,870 is allocated for programs and projects specified in the CRA Plan, an increase of $284,110 from the Trust's initial year. The Planning Department staff manages the CRA program.

The Fund Reserve increased by $9,640, from the $18,040 budgeted in FY17. This is due to the increased level of tax increment financing anticipated in FY18. The FY18 Reserve level remains at 5.0%.




Lealman Community Redevelopment Agency 0 342,610 597,870Reserves 0 18,040 27,680

Total Expenditures $0 $360,650 $625,550Expenditures by Fund


Lealman Community Redevelopment Agency Trust 0 360,650 625,550

Total Expenditures $0 $360,650 $625,550

Budget by ProgramLealman Community Redevelopment Agency Proposed Budget

Lealman Community Redevelopment AgencyThe Lealman Community Redevelopment Plan addresses the unique needs of the targeted area. The plan includes the overall goals for redevelopment in the area, as well as identifying the types of projects plannedfor the area. The Lealman Community Redevelopment Agency program is the means of implementing the plan.

Budget Summary


Lealman CRA Trust

Lealman Community Redevelopment Agency Proposed Budget


BudgetFY18 Request


Program Total $0 $342,610 $597,870Reserves Proposed Budget


Budget Summary


BudgetFY18 Request


Program Total $0 $18,040 $27,680


Lealman Solid Waste

Description:This fund accounts for the revenues and operating expenditures associated with the Lealman Municipal Service Business Units (MSBU). The Lealman MSBU was established to provide for the residential waste collection and disposal services within the unincorporated Lealman area. A non-ad valorem special assessment is levied on Lealman MSBU property owners' tax bills annually to provide funding for these services.Analysis:

The Lealman MSBU budget for FY18 reflects an increase of $91,650 or 5.5% compared to the FY17 Revised Budget. Reserves increased $199,300, and contract costs to operate solid waste collection decreased $114,340. The current contract was implemented in January 2017. During development of the FY17 budget, the new contract pricing was not yet known, so the budget was conservatively estimated at a higher-than-realized amount. The new contract includes a higher service level which provides roll carts for all residents. Roll carts serve to minimize litter while providing a consistent neighborhood appearance. There are no FTEs. All remaining expenses reflect an increase of $6,690 across various accounts in support of departmental operations.




Landfill and Site Operations 1,168,555 0 0Site Operational Programs 0 1,313,390 1,202,740Reserves 0 326,930 526,230Tax Collector 0 23,000 26,000Transfers 22,383 0 0



Lealman Solid Waste Collection & Disposal District 1,190,938 1,663,320 1,754,970


Budget by ProgramLandfill and Site Operations Proposed Budget

Landfill and Site Operations

Landfill Contract Management, Permitting & Monitoring / Reporting, Site Maintenance, Hauler Licensing, Emergency Planning / Debris, and managing the Lealman Collection District (MSBU funded).

Budget Summary


FY18 Request

Lealman Solid Waste Collection & Disposal District 1,168,555 0 0


Lealman Solid Waste

Landfill and Site Operations Proposed Budget

Program Total $1,168,555 $0 $0Site Operational Programs Proposed Budget

Site Operational ProgramsManagement of solid waste collection and disposal operations, facilities, and contracts, in compliance with application permits and regulations.

Budget Summary


BudgetFY18 Request

Lealman Solid Waste Collection & Disposal District 0 1,313,390 1,202,740

Program Total $0 $1,313,390 $1,202,740



Budget Summary


Lealman Solid Waste Collection & Disposal District 0 326,930 526,230

Program Total $0 $326,930 $526,230


Tax Collector


Budget Summary


FY18 Request

Lealman Solid Waste Collection & Disposal District 0 23,000 26,000

Program Total $0 $23,000 $26,000



Budget Summary


Budget FY18 Request

Lealman Solid Waste Collection & Disposal District 22,383 0 0


Lealman Solid Waste





Medical Examiner

Description:The District Six Medical Examiner safeguards the rights of each citizen who dies in Pinellas County by determining the cause and manner of death according to the responsibilities and obligations in Chapter 406, Florida Statutes. The Medical Examiner provides both forensic medicine services (investigation of sudden, unexpected, or suspicious death) and forensic laboratory services (chemical and drug analyses) to Pinellas County on a contractual basis.Analysis:The Medical Examiner's FY18 Budget reflects a net increase of $513,040, or 8.7%, from the FY17 Revised Budget. This increase is consistent with anticipated inflation and includes one-time funding for $400,000 to purchase a Liquid Chromatography - Mass Spectometry System (LCMS). The LCMS will improve drug testing and the ability to analyze data faster. Full-time equivalent positions remained the same at 2.0 FTE.




Medical Examiner - District Six 5,282,529 5,877,520 6,390,560



General Fund 5,282,529 5,877,520 6,390,560


Personnel Summary by Program and Fund

Program Fund FY17 Adopted Budget FY18 Request

Medical Examiner - District Six General Fund 2.0 2.0Total FTEs (Full-Time Equivalent Positions) 2.0 2.0

Budget by Program

Medical Examiner - District Six Public Hearing 1

Medical Examiner - District Six


Medical Examiner

Medical Examiner - District Six Public Hearing 1

Medical Examiner determines the cause and manner of death according to the responsibilities and obligations in F.S. 406. Forensic Laboratory performs toxicology on Medical Examiner cases, determines the concentration of alcohol and controlled substances in DUI cases, determines the DNA profile of samples and the chemical composition of item, submitted by Law Enforcement. Additionally, two DNA Specialists are Pinellas County employees, and are not included in the Medical Examiner's Contract. This allows the County to maintain accreditation and provides the lab with access to the National Combined DNA Index System (CODIS).

Budget Summary


BudgetFY18 Request

General Fund 5,282,529 5,877,520 6,390,560

Program Total $5,282,529 $5,877,520 $6,390,560FTEs (Full Time Equivalent Positions) 0.0 2.0 2.0




Palm Harbor Community Services District

Description:The Palm Harbor Community Services District (PHCSD) is a special taxing district within unincorporated Pinellas County. This special taxing district, voted for by the residents of Palm Harbor, was established for the purpose of providing library and recreation facilities, services, and programs to the residents of Palm Harbor. These facilities and services are funded by ad valorem taxes. Property owners within PHCSD are levied a separate millage for this purpose (1985 voter referendum). The maximum millage rate that can be levied is 0.5 mills.Analysis:

The FY18 Budget for the Palm Harbor Community Services District (PHCSD) is $2.1M, and reflects an increase of $132,690 or 6.6% from the FY17 Revised Budget. The FY18 Budget increase is primarily due to the projected increase in the district's ad valorem tax collections in 2018. Commissions to the Tax Collector and Property Appraiser, as required by State statute, are projected to be $60,080 and reflect an increase of $3,620 or 6.4% from the FY17 Revised Budget. Fund Reserves decreased by $900, or 0.9% in the FY18 Budget. The FY18 Reserve Level remains at 5.0%.

The property taxes collected for PHCSD are divided equally between the two programs: Library and Recreation. Both programs' budgets increased 7.0%. Of the $989,290 budget for the Library program in FY18, 99.5% or $984,210 will be used to fund library operations. This is an increase of 7.1% for operations from FY17. The remaining $5,080 of the Library program budget is for intergovernmental services, which decreased by 1.2% in FY18. The FY18 total budget for the Recreation program will also increase to $989,290. Of that amount, 99.5% or $984,210 is used for the recreation district's operations. The remaining $5,080 of the program budget is for intergovernmental services, which decreased by 1.2% in FY18.




Palm Harbor Community Services - Library Program 863,143 924,300 989,290Palm Harbor Community Services - Recreation Program 863,112 924,310 989,290Property Appraiser 0 17,060 17,960Reserves 0 99,260 98,360Tax Collector 3 39,400 42,120Transfers 52,016 0 0



Palm Harbor Community Services District 1,778,274 2,004,330 2,137,020


Budget by ProgramPalm Harbor Community Services - Library Program Proposed Budget

Palm Harbor Community Services - Library Program



Palm Harbor Community Services - Library Program Proposed Budget

Library services, facilities and programs to residents of the Palm Harbor unincorporated community.

Budget Summary


BudgetFY18 Request

Palm Harbor Community Services District 863,143 924,300 989,290

Program Total $863,143 $924,300 $989,290Palm Harbor Community Services - Recreation Program Proposed Budget

Palm Harbor Community Services - Recreation ProgramRecreation services, facilities and programs to residents of the Palm Harbor unincorporated community.

Budget Summary


Budget FY18 Request

Palm Harbor Community Services District 863,112 924,310 989,290

Program Total $863,112 $924,310 $989,290


Property Appraiser


Budget Summary


Palm Harbor Community Services District 0 17,060 17,960

Program Total $0 $17,060 $17,960



Budget Summary



Program Total $0 $99,260 $98,360


Tax Collector





Budget Summary


BudgetFY18 Request


Program Total $3 $39,400 $42,120Transfers Proposed Budget


Budget Summary


Palm Harbor Community Services District 52,016 0 0




Public Library Cooperative

Description:The Public Library Cooperative (PLC) serves eligible residents of Pinellas County and its member public libraries. The PLC serves these groups through the management of county, state, and federal funds for library development and by facilitating the sharing of materials and resources among its members. The PLC is funded by a millage levy in a portion of the unincorporated areas of the County and per capita dues paid by the participating municipalities without libraries. The maximum millage rate that can be levied is 0.5 mills.Analysis:

Excluding Reserves, the FY18 Budget for Public Library Cooperative (PLC) reflects an increase of $326,480 or 6.6% over the FY17 Revised Budget. Of the FY18 Budget, $5,083,950 will be utilized for the program and $155,970 for commissions (Tax Collector and Property Appraiser) as required by state statute. The amount of program funds allocated for cooperative members and PLC operations is 99.7%of the Public Library Cooperative program budget. This is a 6.6% increase over the FY17 Revised Budget and is due to the anticipated increased property values. The Reserve level for the Fund is 2.0%.




Property Appraiser 0 44,660 46,380Public Library Cooperative 4,563,420 4,778,920 5,096,700Reserves 0 97,010 103,650Tax Collector 0 102,610 109,590Transfers 136,443 0 0



Public Library Cooperative Fund 4,699,863 5,023,200 5,356,320


Budget by ProgramProperty Appraiser Proposed Budget

Property Appraiser


Budget Summary


FY18 Request




Public Library Cooperative Fund 0 44,660 46,380

Program Total $0 $44,660 $46,380Public Library Cooperative Proposed Budget


The Public Library Cooperative (PLC) serves eligible residents of Pinellas County and its member public libraries. The Cooperative serves these groups through the management of county, state, and federal funds, and the coordination of activities and marketing services. In addition, by offering cooperative library service, the Cooperative is eligible to receive State Aid to Libraries grant funds. State Aid funds a variety of countywide programs including the Talking Book Library for the Blind and Physically Handicapped, the Deaf Literacy Center, Countywide Library Automation System support; and Operating materials support.

Budget Summary


Public Library Cooperative Fund 4,563,420 4,778,920 5,096,700

Program Total $4,563,420 $4,778,920 $5,096,700



Budget Summary



Program Total $0 $97,010 $103,650


Tax Collector


Budget Summary



Program Total $0 $102,610 $109,590






Budget Summary


BudgetFY18 Request

Public Library Cooperative Fund 136,443 0 0




Risk Management Liability / Workers Compensation

Description:Risk Financing Liability contains all the self-insured claims costs for the County's Workers Compensation and other liability claims. Risk Finance Liability also contains the required reserves for the Risk fund. The reserves requirements are calculated annually by an actuary to provide for the current value of future costs for self-insured workers compensation and general liability claims. Risk Financing Liability is operated by Risk Financing Administration.Analysis:Excluding Reserves, the Risk Financing Liability FY18 Budget reflects a decrease of $36,840 or 1.8% as compared with the FY17 Revised Budget. Risk Financing Liability plans no changes in scope, staffing or operations for FY18. Operating Expenditures decreased as a result of lower internal charges for centralized services. This decrease offsets an increase in charges for internal information technology charges. In addition to the decrease in Operating Expenditures, the FY18 Budget reflects lower reserves, based on the actuarially calculated liability for claims, as required by the State of Florida Office of Insurance Regulation.




Protecting County Employees, Citizens and Assets 6,642,415 8,028,210 7,991,370Reserves 0 29,492,210 25,950,590



Risk Financing 6,642,415 37,520,420 33,941,960


Budget by ProgramProtecting County Employees, Citizens and Assets Proposed Budget

Protecting County Employees, Citizens and Assets

This program provides for managing County risk of loss due to various types of losses, including worker injuries, third party liability losses from citizens and others, property losses, and environmental losses.

Budget Summary


FY18 Request

Risk Financing 6,642,415 8,028,210 7,991,370

Program Total $6,642,415 $8,028,210 $7,991,370




Risk Management Liability / Workers Compensation


Budget Summary


BudgetFY18 Request

Risk Financing 0 29,492,210 25,950,590

Program Total $0 $29,492,210 $25,950,590


Street Lighting Districts

Description:

Street Lighting services for property owners in unincorporated areas of Pinellas County are provided through neighborhood area self-funded districts. The Street Lighting Districts (SLD) are created in the unincorporated areas of Pinellas County when 60% or more of the affected property owners in a given area petition the Board of County Commissioners to form a District. Once a year all property owners in these Districts are assessed based on their pro-rata share of the costs of operation and maintenance of the District's lighting system with the costs being added as a non-ad valorem assessment to their tax bill. Pinellas County Public Works coordinates and arranges for lighting installation and provides the annual assessment roll; lighting services are provided by Duke Energy Corporation.

Analysis:

Pinellas County has over 300 Street Lighting Districts within the unincorporated areas where property owners within each district are separately billed on their property tax bill for their proportional share of costs as a non-ad valorem assessment. Actual costs within each district and the Duke Energy projected rate increases/decreases are utilized to determine the budgetary projections for each district. The FY18 Budget reflects a marginal increase of $5,840 or 0.4% as compared to the FY17 Revised Budget. The FY18 budget includes a projected 5% electric cost increase above the FY17 anticipated electric costs; however, this increase is offset by a reduction in reserves.




Reserves 0 130,690 96,940Street Lighting Districts 1,236,014 1,219,110 1,257,910Tax Collector 0 24,880 25,670



Street Lighting District 1,236,014 1,374,680 1,380,520


Budget by ProgramReserves Proposed Budget


Budget Summary


FY18 Request

Street Lighting District 0 130,690 96,940

Program Total $0 $130,690 $96,940


Street Lighting Districts

Street Lighting Districts Proposed Budget

Street Lighting DistrictsResponse to citizen requests for street lighting; evaluation of requests; petition processing; coordination with Duke Energy for installation and maintenance.

Budget Summary


BudgetFY18 Request

Street Lighting District 1,236,014 1,219,110 1,257,910

Program Total $1,236,014 $1,219,110 $1,257,910


Tax Collector


Budget Summary


Street Lighting District 0 24,880 25,670

Program Total $0 $24,880 $25,670


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