Alachua County Government Civic Education Series Office of Management & Budget http://omb.alachua.fl.us March 2008 1
Organizational Overview � County Manager’s Office - Office of Management and Budget � Responsible for the coordination of all budget and management policy activities of county government � 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 2
Organizational Overview � County Manager’s Office - Office of Management and Budget � Coordination of contracts and grants development � Responsible for performance management and program reviews 3
4 County Budget Process and Highlights
County Budget Process � Budgeting for local government � Process to allocate resources to provide services and projects benefiting the community � Board range of county government responsibilities makes for a complex process 5
County Budget Process � Alachua County’s budget serves many purposes � Policy making � Management � Financial � Communication 6
County Budget Process � Florida Statute requirements � Fiscal year (FY) from October 1 thru September 30 � Required to have a balanced budget � Truth-in-Millage (TRIM) � Required notifications to property owners and general public � Board is required to hold two public hearings every year to adopt millage rates and adopt the budget 7
County Budget Process � Alachua County financial policies include two-year budget planning and presentation � Board requested a one-year budget for FY08 due to uncertainty in Florida legislation, referendum, and economy � Follow generally accepted accounting principles (GAAP) � Nationally recognized accounting standards 8
County Budget Process � Formal process begins in January when performance and budget updates begin and ends in September when the Board of County Commissioners sets millage rates and adopts the final budget 9
County Budget Process � 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 updated � April and May � Board meets with public, departments and Constitutional Offices � Monitor State Legislative session for potential financial impacts � Capital Improvement Program (CIP) is developed 10
County Budget Process � June, July and August � Tentative budget developed for County Manager’s submission to the Board � Board sets tentative millage rates for TRIM notices � Board holds public workshops including departments, Constitutional Offices and outside agencies 11
County Budget Process � September � Two TRIM required formal public hearings to set millage rates and approve/adopt final budget � Approval/adoption of financial policies, fee schedule and capital improvement program 12
County Budget Highlights � 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 13
County Budget Highlights � Project funding highlights � Continued development of Jonesville park � Jail expansion barracks � Jonesville fire station � Downtown EMS station � NE/NW 53 rd Avenue Resurfacing � NW 182 nd Avenue Mill and Resurface � County Road 1474 Mill and Resurface 14
15 County Revenue Overview
County Revenue Overview � Florida Statutes and County Charter define sources, uses and sets limits on revenue � Property tax, local option (sales and fuel) tax, fees, charges for services, grants and payments from other governments 16
County Revenue Overview � Property tax revenue � Based on taxable property values as determined by Property Appraiser’s Office � 2007 Legislative Property Tax Reform limits local government revenue growth from property tax � January 2008 voter approved referendum and Constitutional amendment increase property tax exemptions � Additional homestead, tangible personal property exemption, Save our Homes portability, 10% growth cap on non-homestead property 17
County Revenue Overview FY08 Millage Rate Comparisons FY08 Millage Rate Comparisons Municipality Municipality FY08 Millage Rate FY08 Millage Rate 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 18
County Revenue Overview Percent of Alachua County Property Tax Bill for General County Government Example for residential taxpayer in City of Gainesville 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% 19
County Revenue Overview � Property valuation and tax exemptions � 2007 Alachua County total property values are $23.0 billion � 2007 Alachua County total property tax exemptions $10.2 � Over 44% of property values are not on the tax rolls 20
County Revenue Overview 2007 Property Tax Exemptions and Classified Use Values Widow/Widower & Historic 0.01% Disability 0.02% Save Our Homes 25.22% Senior Exemption 0.45% Governmental 49.44% Institutional 10.54% Classified Use Homestead 1.09% Exemptions 13.23% 21
County Revenue Overview � State Shared Revenues (Legislative) � Half Cent Sales Tax � County Revenue Sharing � County Fuel Tax � License Taxes � Alcoholic beverages, mobile homes, insurance agents 22
County Revenue Overview � 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 23
County Revenue Overview � 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 24
25 County Revenue Overview
26 County Revenue Overview
County Revenue Overview State and Federal Fuel Tax 42.60 27
County Revenue Overview State and Federal Fuel Tax 42.60 State and Federal Fuel Tax 44.20 28
County Revenue Overview � Local Option (Florida Statutes) � Tourist Development Tax (Bed tax) � Impact Fees � Fire, parks and transportation in unincorporated area � Occupational Licenses (Business Tax) � Bonds for capital construction 29
County Revenue Overview � 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 the Clerk � Limited earnings from other cash investments 30
County Revenue Overview FY08 Adopted Budget Ad Valorem T axes 34% N on O perating R ev enue 28% M iscellaneous R ev enue 5% O ther T axes 9% Fines and Forfeitures 0% Licenses and Perm its Intergov ernm ental R ev enue 1% 9% C harges for Serv ices 31 14%
32 County Expenditure Overview
County Expenditure Overview � Countywide services in General Fund � Constitutional Offices � Clerk of Court/Finance; Property Appraiser; Supervisor of Elections � Sheriff funding includes jail; portion of law enforcement; court security; Combined Communications Center � Court related activities for Court Administration, State Attorney, Public Defender, Guardian Ad Litem; conflict resolution counsel � Tax Collector is a “fee based” officer 33
County Expenditure Overview � Countywide services in General Fund � Board of County Commissioners � Jail alternative programs; trial related services; animal control; victim services; senior services; veteran services; emergency management; parks; general government � Specific unfunded State mandates include juvenile detention expenses, Medicaid expenses, medical examiner, arrestee/inmate medical care 34
County Expenditure Overview Alachua County FY08 General Fund Adopted Budget State Statutory Mandates, $13,099,972 , 11% - Juvenile Detention BOCC Departments, - Medicaid $54,405,510 , 43% - Article V - Tax Collector - Medical Examiner - Inmate Medical Care - Public Health Unit Constitutional Officers, $53,052,041 , 43% Local Mandates, $3,870,449 , 3% - CRA Tax Increment Payments 35
County Expenditure Overview � Unincorporated area services � Law Enforcement and road patrol; fire protection; development review; parks; environmental protection � Transportation operating and capital � Solid waste management � Tourist development 36
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