Alachua County Government Civic Education Series Office of - - PowerPoint PPT Presentation
Alachua County Government Civic Education Series Office of Management & Budget http://omb.alachua.fl.us March 2008 1 Organizational Overview County Managers Office - Office of Management and Budget Responsible for the
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County Manager’s Office - Office of
Responsible for the coordination of all budget and
Preparation of a proposed annual county budget Preparation of five year capital improvement program
(CIP)
Analyze the fiscal impact of proposed state legislation
including program or service level changes
Provide management and operational review and
assistance to County departments
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County Manager’s Office - Office of
Coordination of contracts and grants
Responsible for performance management
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Budgeting for local government
Process to allocate resources to provide
Board range of county government
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Alachua County’s budget serves many
Policy making Management Financial Communication
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Florida Statute requirements
Fiscal year (FY) from October 1 thru
Required to have a balanced budget Truth-in-Millage (TRIM)
Required notifications to property owners and
Board is required to hold two public hearings
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Alachua County financial policies include
Board requested a one-year budget for
Follow generally accepted accounting
Nationally recognized accounting standards
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Formal process begins in January when
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January, February and March
Five year financial projections to the Board
Basis for budget development direction to Board
departments and Constitutional Offices
Performance measures and budget allocations are
April and May
Board meets with public, departments and
Monitor State Legislative session for potential
Capital Improvement Program (CIP) is developed
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June, July and August
Tentative budget developed for County
Board sets tentative millage rates for TRIM
Board holds public workshops including
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September
Two TRIM required formal public hearings
Approval/adoption of financial policies, fee
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FY08 Adopted Budget - $334.5 million
General Fund - $124.4 million Unincorporated MSTU - $6.8 million Law Enforcement MSTU - $18.7 million Fire Protection MSTU – $13.5 million Gas Tax Transportation - $12.4 million
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Project funding highlights
Continued development of Jonesville park Jail expansion barracks Jonesville fire station Downtown EMS station NE/NW 53rd Avenue Resurfacing NW 182nd Avenue Mill and Resurface County Road 1474 Mill and Resurface
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Florida Statutes and County Charter
Property tax, local option (sales and fuel)
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Property tax revenue
Based on taxable property values as
2007 Legislative Property Tax Reform limits
January 2008 voter approved referendum and
Additional homestead, tangible personal property
exemption, Save our Homes portability, 10% growth cap on non-homestead property
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Micanopy
8.0000
Hawthorne
5.4258
High Springs
6.2500
Alachua
4.6480
Waldo
5.0314
Gainesville
4.2544
Archer
4.5000
Newberry
3.6946
Unincorporated
3.0275
LaCrosse
1.8876
FY08 Millage Rate Comparisons FY08 Millage Rate Comparisons
Municipality Municipality FY08 Millage Rate FY08 Millage Rate
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FY08 Percent of Millage Rate Tax Bill TOTAL COUNTY-WIDE 7.6468 34% TOTAL SCHOOL DISTRICT 8.3950 38% TOTAL CITY (Gainesville) 4.2544 19% TOTAL OTHER 2.0218 9% GRAND TOTAL 22.3180 100%
Percent of Alachua County Property
Example for residential taxpayer in City of Gainesville
Tax Bill for General County Government
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Property valuation and tax exemptions
2007 Alachua County total property values
2007 Alachua County total property tax
Over 44% of property values are not on
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Senior Exemption 0.45% Widow/Widower & Disability 0.02% Historic 0.01% Save Our Homes 25.22% Classified Use 1.09% Institutional 10.54% Governmental 49.44% Homestead Exemptions 13.23%
2007 Property Tax Exemptions and Classified Use Values
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State Shared Revenues (Legislative)
Half Cent Sales Tax County Revenue Sharing County Fuel Tax License Taxes
Alcoholic beverages, mobile homes, insurance
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Local Option (Florida Statutes)
One cent local option surtax (infrastructure)
Currently not levied by Alachua County
Indigent health care surtax
Total option of .50; CHOICES at .25
Communication Services Tax (cell phones) Public Service Tax (utilities) Local Option Fuel Tax
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Local Option (Florida Statutes)
One cent local option surtax (infrastructure)
Currently not levied by Alachua County
Indigent health care surtax
Total option of .50; CHOICES at .25
Communication Services Tax (cell phones) Public Service Tax (utilities) Local Option Fuel Tax
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State and Federal Fuel Tax 42.60
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State and Federal Fuel Tax 44.20 State and Federal Fuel Tax 42.60
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Local Option (Florida Statutes)
Tourist Development Tax (Bed tax) Impact Fees
Fire, parks and transportation in unincorporated
Occupational Licenses (Business Tax) Bonds for capital construction
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Other Revenues
State and Federal Grants
Foster Grandparents Program Emergency Management Law Enforcement Drug Treatment Programs
Investment Income
General Fund interest earnings are revenue to
Limited earnings from other cash investments
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perating R ev enue 28% Licenses and Perm its 1% Intergov ernm ental R ev enue 9% Ad Valorem T axes 34% O ther T axes 9% C harges for Serv ices 14% Fines and Forfeitures 0% M iscellaneous R ev enue 5%
FY08 Adopted Budget
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Countywide services in General Fund
Constitutional Offices
Clerk of Court/Finance; Property Appraiser;
Sheriff funding includes jail; portion of law
Court related activities for Court Administration,
Tax Collector is a “fee based” officer
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Countywide services in General Fund
Board of County Commissioners
Jail alternative programs; trial related services;
Specific unfunded State mandates include
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Alachua County FY08 General Fund Adopted Budget
Local Mandates, $3,870,449 , 3% BOCC Departments, $54,405,510 , 43% Constitutional Officers, $53,052,041 , 43% State Statutory Mandates, $13,099,972 , 11%
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Unincorporated area services
Law Enforcement and road patrol; fire
Transportation operating and capital Solid waste management Tourist development
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Capital Improvement Program (CIP)
Five year capital infrastructure planning Projects include public facilities (general,
Funding from property, sales and gas taxes
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Parks $900,000 Transportation $3,000,000 Court Related $1,000,000 Reserve and Debt Service $1,650,000 Facilities - Capital Preservation $1,500,000 Technology $600,000 Fire Protection $400,000
FY08 Capital Project Allocations
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8.8887 5.9459 3.1914
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Millage Rate
Alachua Average Indian River
Source: Florida Legislative Committee on Intergovernmental Relations, 2006
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Source: Florida Legislative Committee on Intergovernmental Relations, 2006
75.54 66.23 54.51
0.00 10.00 20.00 30.00 40.00 50.00 60.00 70.00 80.00
% of Property on Tax Rolls
Osceola Average Alachua
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$235,837 $95,516 $45,991
$0 $50,000 $100,000 $150,000 $200,000 $250,000
Taxable Property Value per Capita
Collier Average Alachua
Source: Florida Legislative Committee on Intergovernmental Relations, 2006
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$938 $516 $409 $249
$0 $100 $200 $300 $400 $500 $600 $700 $800 $900 $1,000
Property Taxes per Capita
Collier Average Alachua Marion
Source: Florida Legislative Committee on Intergovernmental Relations, 2006
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Office of Management and Budget