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Home My WebLink AboutAgenda Packet 09-16-04 , '--' ....." ßOARD OF COUNTY COMMISSIONERS John D. Bruhn Doug Coward Paula A. Lewis Frannie Hutchinson Cliff Barnes District 1 District 2 District 3 District 4 District 5 www.co.st-Iucie.fl.us INVOCATION PUBLIC HEARING ON THE FINAL FY 2004-2005 BUDGET AGENDA THURSDAY, SEPTEMBER 16, 2004 5:05 P.M. í! / AíJVI./ 1 17 ~/ L~ ¡rt/f(ì1-' /J1v· I #¡) C ,/Jt>C~ JV ¿,4 0 ()/ , ilJv ~ PLEDGE OF ALLEGIANCE 1. REVIEW OF AGENDA 1A. NOTES CONCERNING THE MEETING: OPEN, CONDUCT, AND CLOSE PUBLIC HEARING AS BOARD OF COUNTY COMMISSIONERS, MOSQUITO CONTROL BOARD AND EROSION CONTROL BOARD. MILLAGES WILL BE READ INTO THE RECORD. FUND BUDGETS ARE PROPOSED AS LISTED IN THIS AGENDA. MILLAGE MAY BE VOTED WITH ONE MOTION AND VOTE COVERING APPLICABLE FUNDS FOLLOWED BY ONE MOTION AND VOTE ON THE PROPOSED BUDGETS. 2. COMMENT ON ERRATA AND SUBSTANTIVE CHANGES. 3. SECOND AND FINAL PUBLIC HEARING ON THE BUDGET FOR FISCAL YEAR 2004-2005. THE PURPOSE OF THE PUBLIC HEARING IS TO ADOPT A FINAL MILLAGE RATE AND A BUDGET. (OPEN, CONDUCT, AND CLOSE PUBLIC HEARING) 4. DISCUSSION AND READING OF THE ROLLED-BACK RATE. 4A. THE ROLLED-BACK RATE 7.5104 5. MILLAGES AND BUDGETS UNDER THE BOARD OF COUNTY COMMISSIONERS (NOTE: ONLY MILLAGES WILL BE READ INTO THE RECORD. FUND BUDGETS ARE PROPOSED AS LISTED IN THIS AGENDA) NOTICE: AnJonc with a disahility requiring nccommodation to attend this meeting should contact the St. Lucie County Community Services Manager at (561) 462-1777 or TOO (561) 462-1428 at least forty-eight(48) hours prior to the meeting. -., 'wJ 5A. READING OF THE MILLAGES. MILLAGE BUDGET OPERATING FUNDS WITH MILLAGES: GENERAL FUND 4.1248 85,548,736 FINE & FORFEITURE FUND 3.3178 50,324,751 DEPENDENT DISTRICTS: MOSQUITO CONTROL DISTRICT FUND 0.2757 4,118,169 MOSQUITO STATE I 45,191 EROSION DISTRICT ZONE E 0.1000 3,404,660 DEBT SERVICE FUNDS: ENVIRONMENTAL LAND I & S 0.1250 2,177,499 PORT I&S 0.0240 551,361 SOUTH COUNTY REGIONAL STADIUM 54,963 COMMUNICATION SYSTEM I & S 1,298,525 5 YEAR BUILDING BOND I & S 8,857,602 COUNTY CAPITAL I & S 961,239 BECKER ROAD I & S 225,015 BEACH BOND I & S 0 IMPACT FEES I & S 262,163 CAPITAL PROJECTS I & S 577,579 TOURISM DEV 4TH CENT I & S 1,074,864 RIVER BRANCH I & S 36,526 OTHER FUNDS WITHOUT MILLAGES: SPECIAL REVENUE FUNDS: TRANSPORTATION TRUST FUND 57,570,134 GRANTS & DONATIONS 371,840 LIBRARY SPECIAL GRANTS FUND 229,250 ADDITIONAL COURT COSTS 0 DRUG ABUSE TRUST FUND 8,329 PORT AND AIRPORT FUND 16,587,258 PORT MSBU 106,510 PLAN MAINTENANCE R.A.D. 298,632 5TH CENT TOURIST DEVELOPMENT FUND 494,688 COURT FACILITIES FUND 1,639,124 COURT FACILITIES FUND - COURT COSTS 141,062 COURT ADMINISTRATION 19TH CIRCUIT 2,206,490 HOUSING FINANCE AUTHORITY 48,108 ENVIRONMENTAL LANDS 0 HOUSING ASSISTANCE SHIP PROGRAM 1,054,656 Page 2 '--' BOATING IMPROVEMENT PROJECTS BLUEFIELD RANCH IMPROVEMENT FUND CAPITAL OUTLAY FUNDS: SOUTH COUNTY REGIONAL STADIUM BEACH BOND IMPACT FEES FUND 5 YEAR BUILDING BOND FUND COUNTY & TRANSPORTATION CAPITAL LAKEWOOD PARK CAPITAL FUND PORT DEVELOPMENT CAPITAL SPORTS COMPLEX IMPROVEMENTS MSBU IN-HOUSE LOAN FUNDS ENVIRONMENTAL LAND CAPITAL TREASURE COVE/OCEAN HARBOR CAPITAL KING ORANGE 2 MSBU CAPITAL SKYLARK 2 MSBU CAPITAL REVELS LANE MSBU CAPITAL AIRPORT INDUSTRIAL PARK CAPITAL LENNARD RD MSBU (ROAD) CAPITAL LENNARD RD MSBU (WATER) CAPITAL LENNARD RD MSBU (SEWER) CAPITAL GREY TWIG MSBU CAPITAL ENTERPRISE FUNDS: SOLID WASTE OPERATIONS GOLF COURSE SPORTS COMPLEX BUILDING CODE FUND HEW UTILITIES NO HUTCHINSON UTILITIES NO HUTCHINSON UTILITIES RENEWAUREPL. NO HUTCHINSON UTILITIES CAPITAL SO HUTCHINSON UTILITIES SOUTH HUTCHINSON FUND R&R FUND HOLIDAY PINES OPERATIONS HOLIDAY PINES RENEWAUREPL. HOLIDAY PINES CAPITAL AIRPORT UTILITIES DISTRICT/CAPITAL INTERNAL SERVICE FUNDS: INSURANCE & LOSS 'wi 316,096 106,579 o 259,857 16,934,994 25,159,061 19,800,569 o 221,328 o 736,494 5,701,033 o o o o 788,000 347,458 36,872 26,327 164,579 13,250,970 2,008,710 1,676,909 3,700,000 157,699 2,574,656 175,703 2,078,206 2,313,417 273,550 2,457,693 63,724 1,323,022 177,284 14,238,339 Page 3 -., TRUST FUNDS: TWO-CENT TOURIST DEVELOPMENT ONE-CENT TOURIST DEVELOPMENT LAW ENFORCEMENT TRUST FUND LAW LIBRARY ARTS IN PUBLIC PLACES TRUST FUND SLC ECONOMIC DEV TRUST FUND FFA ROAD MSBU FUND (DEBT SERVICE) SOUTH HUTCHINSON FUND (DEBT SERVICE) DRIFTWOOD MANOR FUND (DEBT SERVICE) KING ORANGE MSBU (DEBT SERVICE) LOST TREE ESTATES MSBU (DEBT SERVICE) ANITA STREET MSBU (DEBT SERVICE) TIMBERLAKE ESTATES MSBU (DEBT SERVICE) BRIARGATE ESTATES MSBU (DEBT SERVICE) ROUSE ROAD MSBU (DEBT SERVICE) NORTH A1A MSBU (DEBT SERVICE) IDEAL HOLDING ROAD MSBU (DEBT SERVICE) WESTGLEN MSBU (DEBT SERVICE) RAINTREE FOREST MSBU (DEBT SERVICE) RIVER BRANCH EST MSBU (DEBT SERVICE) GREY TWIG MSBU (DEBT SERVICE) >tJ 970,884 581,590 272,265 396,012 1,082,925 269,416 o 3,921,165 31 ,384 33,511 4,996 10,539 23,656 3,703 27,416 15,555 20,437 12,314 9,021 o o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age 4 I '-' #12 INDIAN RIVER ESTATES #13 QUEENS COVE #16 PALM GROVE #126 SOUTHERN OAKS 'wi 0.1242 0.1030 0.5219 0.6123 68. BOARD DISCUSSION OF THE MILLAGE AND THE BUDGET. 14,837 5,015 12,022 2,676 6C. MOTION TO AMEND AND/OR ADOPT THE MILLAGES FOR FUNDS FOR THE SPECIAL DISTRICTS AS PUBLISHED IN THE BUDGET AND LISTED IN THE AGENDA (NOTE: MSTU MILLAGE MAY BE VOTED WITH ONE MOTION AND VOTE COVERING ALL MSTU FUNDS FOLLOWED BY ONE MOTION AND VOTE ON PROPOSED BUDGETS COVERING MSTU FUNDS) 60. MOTION TO AMEND AND/OR ADOPT THE BUDGETS FOR FUNDS FOR THE SPECIAL DISTRICTS AS LISTED IN THE AGENDA. 7. MILLAGES AND BUDGETS OF THE MUNICIPAL SERVICE TAXING DISTRICTS (MSTU'S) 7A. READING OF THE MILLAGES FOR THE MUNICIPAL SERVICE TAXING DISTRICTS (MSTU'S) UNINCORPORATED AREA MSTU STORM WATER MSTU LAW ENFORCEMENT MSTU PARKS M.S.T.U. TRANSIT M.S.T.U. MONTE CARLO LIGHTING MSTU #4 PALM LAKES GARDENS MSTU PINE HOLLOW STREET LIGHTING MSTU KINGS HIGHWAY INDUSTRIAL PARK LIGHTING 0.5256 0.4108 0.3557 0.2500 0.0900 0.4817 0.4894 5,001,473 10,329,999 2,084,486 7,853,812 1,157,758 23,924 2,535 13,770 21,862 78. BOARD DISCUSSION OF THE MILLAGE AND THE BUDGETS FOR THE MSTU'S. 7C. MOTION TO AMEND AND/OR ADOPT THE MILLAGES FOR MSTUs AS PUBLISHED IN THE BUDGET AND LISTED IN THE AGENDA (NOTE: MSTU MILLAGE MAY BE VOTED WITH ONE MOTION AND VOTE COVERING ALL MSTU FUNDS FOLLOWED BY ONE MOTION AND VOTE ON PROPOSED BUDGETS COVERING MSTU FUNDS) 70. MOTION TO AMEND AND/OR ADOPT THE BUDGETS FOR MSTUs AS LISTED IN THE AGENDA. 8. MOTION TO ADOPT RESOLUTION NO. 04-269 FIXING THE FY 2004-2005 FINAL MILLAGE RATES 9. MOTION TO ADOPT RESOLUTION NO. 04-270 FIXING THE FY 2004-2005 FINAL BUDGET ADJOURN Page 5 '-' ~ RESOLUTION NO. 04-269 A RESOLUTION ADOPTING A FINAL MILLAGE RATE FOR FISCAL YEAR 2004-2005 WHEREAS, the Board of County Commissioners of St. Lucie County, Florida, has made the following determinations: 1. On September 9,2004, after TRIM notices were mailed to all property owners pursuant to Section 200.069, Florida Statutes, the Board of County Commissioners held a public hearing to consider adopting the Tentative Millage for fiscal year 2004-2005 and adopted the Tentative Millage. 2. On September 16,2004, after notice published in the Tribune on September 13, 2004, the Board held a Public Hearing and adopted the Final Millage for fiscal year 2004-2005. 3. On September 9,2004, after TRIM notices were mailed to all property owners pursuant to Section 200.069, Florida Statutes, the St. Lucie County Mosquito Control District, a dependent taxing district of this Board, held a Public Hearing to consider adopting the Tentative Millage for Fiscal Year 2004-2005 and adopted the Tentative Millage. 4. On September 16,2004, after notice published in the Tribune on September 13,2004, the St. Lucie County Mosquito Control District held a Public Hearing and adopted the Final Millage for fiscal year 2004-2005. 5. On September 9, 2004, after TRIM notices were mailed to all property owners pursuant to Section 200.069, Florida Statutes, the St. Lucie County Erosion District, a dependent taxing district of the Board, held a Public Hearing to consider adopting the Tentative Millage for Fiscal Year 2004- 2005 and adopted the Tentative Millage. 6. On September 16, 2004, after notice published in the Tribune on September 13,2004, the St. Lucie County Erosion District held a Public Hearing and adopted the Final Millage for fiscal year 2004-2005. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of St. Lucie County, Florida: A. The following are hereby adopted as the Final Millage rates for fiscal year 2004-2005: BOARD OF COUNTY COMMISSIONERS MILLAGE RATES General Fund Fine & Forfeiture Fund 4.1248 3.3178 -- 'wi Port Property Bond I&S Environmental Land I&S 0.0240 0.1250 SPECIAL TAXING DISTRICTS #1 River Park I 0.3904 #2 River Park" 0.7148 #3 Harmony Heights III 0.9891 #4 Harmony Heights IV 0.7038 #5 Sheraton Plaza 1.0529 #6 Sunland Gardens 0.6624 #7 Sunrise Park 0.7954 #8 Paradise Park 0.9718 #9 Holiday Pines 0.2240 #10 The Grove 0.1216 #11 Blakely Subdivision XI 1.9991 #12 Indian River Estates 0.1242 #13 Queens Cove 0.1030 #16 Palm Grove 0.5219 #126 Southern Oaks Estates 0.6123 MUNICIPAL SERVICE TAXING UNITS Unincorporated Area Services Stormwater Law Enforcement 0.5256 0.4108 0.3557 Parks MSTU Transit MSTU 0.2500 Monte Carlo/Meadowood 0.0900 0.4817 0.4894 Palm Lake Gardens MOSQUITO CONTROL DISTRICT Mosquito Control Fund 0.2757 '-' """ EROSION DISTRICT Operating Erosion Zone E 0.1000 AGGREGATE MILLAGE (excludes interest and sinking fund levies on voter approved indebtedness) 8.7530 B. The proposed aggregate millage rate to be levied is greater than the roll-back rate, as computed pursuant to Section 200.065(1), Florida Statutes by 16.55%. After motion and second, the vote on this resolution was as follows: Chair Paula A. Lewis Vice Chair John D. Bruhn Commissioner Cliff Barnes Commissioner Frannie Hutchinson Commissioner Doug Coward PASSED AND DULY ADOPTED THIS 16TH DAY OF SEPTEMBER, 2004. ATTEST: BOARD OF COUNTY COMMISSIONERS ST. LUCIE COUNTY, FLORIDA BY: CHAIRMAN DEPUTY CLERK APPROVED AS TO FORM AND CORRECTNESS: COUNTY ATTORNEY ~ "'" RESOLUTION NO. 04-270 A RESOLUTION ADOPTING THE FINAL BUDGET FOR FISCAL YEAR 2004-2005 WHEREAS, the Board of County Commissioners of St. Lucie County, Florida, has made the following determinations: 1. On September 9, 2004, after TRIM notices were mailed to all property owners pu rsuant to Section 200.069, Florida Statutes, the Board of County Commissioners held a public hearing to consider adopting the Tentative Budget for fiscal year 2004-2005 and adopted the tentative budget. 2. On September 16,2004, after notice published in the Tribune on September 13,2004, the Board held a Public Hearing and adopted the Final Budget for fiscal year 2004-2005. 3. On September 9,2004, after TRIM notices were mailed to all property owners pursuant to Section 200.069, Florida Statutes, the St. Lucie County Mosquito Control District, a dependent taxing district of this Board, held a public hearing to consider adopting the Tentative Budget for fiscal year 2004- 2005 and adopted the Tentative Budget. 4. On September 16, 2004, after notice published in the Tribune on September 13, 2004, the St. Lucie County Mosquito Control District held a Public Hearing and adopted the Final Budget for fiscal year 2004-2005. 5. On September 9, 2004, after TRIM notices were mailed to all property owners pursuant to Section 200.069, Florida Statutes, the St. Lucie County Erosion District, a dependent taxing district of the Board, held a public hearing to consider adopting the Tentative Budget for fiscal year 2004-2005 and adopted the Tentative Budget. 6. On September 16, 2004, after notice published in the Tribune on September 13, 2004, the St. Lucie County Erosion District held a Public Hearing and adopted the Final Budget for fiscal year 2004-2005. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of St. Lucie County, Florida: A. The following is hereby adopted as the Final Budget for fiscal year 2004-2005: BOARD OF COUNTY COMMISSIONERS BUDGET AMOUNT OPERATING FUNDS WITH MILLAGES GENERAL FUND FINE & FORFEITURE FUND $85,548,736 $50,324,751 DEBT SERVICE FUNDS BEACH BOND I & S FUND IMPACT FEES I & S $0 $262,163 G:IBUDGETIWPIBUDGET05IFINAL I04-270'FINAL'BUDGET'RESOLUTION .DOC ~ PORT I & S FUND CAPITAL PROJECTS 1& S ENVIRONMENTAL LAND I & S FUND SOUTH COUNTY REGIONAL STADIUM 1& S FUND COMMUNICATIONS SYSTEM I & S 5YR BUILDING BOND I & S FUND COUNTY CAPITAL 1& S BECKER ROAD I & S TOURISM DEV 4TH CENT I & S FUND RIVER BRANCH I & S FUND SPEC~LREVENUEFUNDS TRANSPORTATION TRUST FUND GRANTS AND DONATIONS FUND LIBRARY SPECIAL GRANTS FUND ADDITIONAL COURT COSTS FUND DRUG ABUSE FUND PORT AND AIRPORT PORT MSBU DEVELOPMENT FUND PLAN MAINTENANCE RAD 5TH CENT TOURIST DEVELOPMENT FUND COURT FACILITIES FUND COURT FACILITIES FUND - COURT COSTS COURT ADMINISTRATOR 19TH CIRCUIT FUND HOUSING AUTHORITY ENVIRONMENTAL LANDS HOUSING ASSISTANCE SHIP PROGRAM BOATING IMPROVEMENT PROJECTS BLUEFIELD RANCH IMPROVEMENTS CAPITAL FUNDS SOUTH COUNTY REGIONAL STADIUM BEACH BOND IMPACT FEE FUNDS FIVE YEAR BUILDING BOND FUND COUNTY & TRANSPORTATION CAPITAL LAKEWOOD PARK CAPITAL FUND PORT DEVELOPMENT CAPITAL FUND SHI WASTEWATER TREATMENT SPORTS COMPLEX IMPROVEMENTS FUND MSBU IN-HOUSE LOAN FUNDS ENVIRONMENTAL LAND CAPITAL TREASURE COVE/OCEAN HARBOR CAPITAL KING ORANGE 2 MSBU CAPITAL SKYLARK 2 MSBU CAPITAL REVELS LANE MSBU CAPITAL AIRPORT IND PARK WASTEWATER G;IBUPGET\WPIBUDGETOSIFINAL I04-270'FINAL'BUDGET'RESOLUTION. DOC "" $551,361 $577,579 $2,177,499 $54,963 $1,298,525 $8,857,602 $961,239 $225,015 $1,074,864 $36,526 $57,570,134 $371,840 $229,250 $0 $8,329 $16,587,258 $106,510 $298,632 $494,688 $1,639,124 $141,062 $2,206,490 $48,108 $0 $1,054,656 $316,096 $106,579 $0 $259,857 $16,934,994 $25,159,061 $19,800,569 $0 $221,328 $0 $0 $736,494 $5,701,033 $0 $0 $0 $0 $788,000 '-" LENNARD ROAD (ROAD) MSBU CAPITAL FUND LENNARD ROAD (WATER) MSBU CAPITAL FUND LENNARD ROAD (SEWER) MSBU CAPITAL FUND GREY TWIG MSBU CAPITAL ENTERPRISE FUNDS SOLID WASTE GOLF COURSE SPORTS COMPLEX BUILDING CODE FUND HEW UTILITIES NO. HUTCHINSON UTILITIES NO. HUTCHINSON R&R NO. HUTCHINSON CAPITAL SO. HUTCHINSON UTILITIES FUND 50. HUTCHINSON R&R FUND HOLIDAY PINES OPERATIONS HOLIDAY PINES R & R HOLIDAY PINES CAPITAL AIRPORT UTILITIES DISTRICT/CAPITAL INTERNAL SERVICE FUNDS INSURANCE & LOSS TRUST AND AGENCY FUNDS TWO CENT TOURIST DEVELOPMENT ONE CENT TOURIST DEVELOPMENT-ADV LAW ENFORCEMENT TRUST FUND LAW LIBRARY ARTS IN PUBLIC PLACES SLC ECONOMIC DEVELOPMENT F.F.A. ROAD SOUTH HUTCHINSON DRIFTWOOD MANOR KING ORANGE MSBU LOST TREE ESTATES MSBU ANITA STREET MSBU TIMBERLAKE ESTATES MSBU BRIARGATE ESTATES MSBU ROUSE ROAD MSBU NORTH A1A MSBU IDEAL HOLDING ROAD MSBU WESTGLEN MSBU RAINTREE FOREST MSBU RIVER BRANCH ESTATES MSBU G:\BUDGETIWPIBUDGETOSIFINALI04-270'FINAL'BUDGETRESOLUTIONooe ...., $347,458 $36,872 $26,327 $164,579 $13,250,970 $2,008,710 $1,676,909 $3,700,000 $157,699 $2,574,656 $175,703 $2,078,206 $2,313,417 $273,550 $2,457,693 $63,724 $1,323,022 $177,284 $14,238,339 $970,884 $581,590 $272,265 $396,012 $1,082,925 $269,416 $0 $3,921,165 $31,384 $33,511 $4,996 $10,539 $23,656 $3,703 $27,416 $15,555 $20,437 $12,314 $9,021 $0 ~ ..., GREY TWIG MSBU $0 SPECIAL TAXING DISTRICTS #1 RIVER PARK I FUND #2 RIVER PARK II FUND #3 HARMONY HEIGHTS 3 FUND #4 HARMONY HEIGHTS 4 FUND #5 SHERATON PLAZA FUND #6 SUN LAND GARDENS FUND #7SUN~SEPARKFUND #8 PARADISE PARK #9 HOLIDAY PINES FUND #10 THE GROVE #11 BLAKELY SUBDIVISION FUND #12 INDIAN RIVER ESTATES FUND #13 QUEENS COVE LIGHTING DISTRICT #16 PALM GROVE FUND #126 SOUTHERN OAKS ESTATES LIGHTING $43,987 $9,812 $4,358 $8,343 $8,991 $8,951 $2,848 $11,090 $13,183 $3,280 $1,844 $14,837 $5,015 $12,022 $2,676 MUNICIPAL SERVICE TAXING UNITS UNINCOPORATED SERVICES MSTU FUND STORMWATER MSTU FUND LAW ENFORCEMENT MSTU PARKS MSTU TRANSIT MSTU MONTE CARLO LIGHTING MSTU #4 PALM LAKE GARDENS MSTU FUND PINE HOLLOW MSTU KINGS HIGHWAY INDUSTRIAL PARK LIGHTING $5,001,473 $10,329,999 $2,084,486 $7,853,812 $1,157,758 $23,924 $2,535 $13,770 $21,862 MOSQUITO CONTROL DISTRICT MOSQUITO CONTROL FUND MOSQUITO CONTROL STATE FUND $4,118,169 $45,191 EROSION DISTRICT EROSION DISTRICT TOTAL BUDGET: $3,404,660 $391,671,698 After motion and second, the vote on this resolution was as follows: Chair Paula A. Lewis Vice Chair John D. Bruhn Commissioner Cliff Barnes Commissioner Doug Coward Commissioner Frannie Hutchinson PASSED AND DULY ADOPTED THIS 16TH DAY OF SEPTEMBER, 2004. G:\BUDGETIWPIBUDGET05IFINAL I04-270'FINAL'BUDGET'RESOLUTION.DOC '-' ...,; A" TEST: BOARD OF COUNTY COMMISSIONERS ST. LUCIE COUNTY, FLORIDA BY: CHAIRMAN DEPUTY CLERK APPROVED AS TO FORM AND CORRECTNESS: COUNTY ATTORNEY G:IBUDGETlWPIBUDGET05\FINAL \04-270'FINAL·BUDGETRESOLUTION.DOC ( '-' ..",; ~ Account Description 1 Retirement Rate Adjustment Various General Fund Accounts Dreams Park South Various Accounts/Other Funds Adjustment Reserve Adjust amounts budgeted for retirement to reflect current rates. Revenue 2 Landfill 401-0000-343402-000 401-3410-599300-300 Increase Revenues Landfill Fees Reserves $ 1,000,000 3 Tourist DeveloDment 611-5210-512000-500 Salaries 611-5210-534000-500 Other Contr. Services 611-5210-540000-500 Travel 611-5210-541300-500 Postage 611-5210-548010-500 Promotional Advertising 611-5210-582000-500 Aid to Private Organizations 611-9910-599300-800 Reserves To Adjust FY04105 Budget to TDC Revised Request. 3A. Treasure Coast SDorts Commission 001-9910-599330-800 Project Reserves $ 001-5210-582000-500 Aid to Private Organizations $ FY05fundingfor the Treasure Coast Sports Commission is proposed to be $130,000. $90,000 is budgeted in the Tourism Budget. An additional $40,000 is requestedfrom the remaining unal/ocated general fund reserve. 4 North Countv Utilities District 479-0000-389902-000 Fund Balance $ 2,374,370 479-3600-599300-300 Reserves To increase fund balance due to loan proceeds received in fiscal year 2003-2004. 5 Communitv Service Block Grant 001165-6420-331691-600 Dept. of Health & Human Srv/CSBG 001165-6420-549605-600 Domestic Subsidy 001165-6420-581065-600 Martin County 001165-6420-581075-600 Okeechobee County FY05 Comm. Srv. CSBG Grant Increase $ 24,503 6 Veteran's Service 001-5310-540000-500 CVSOA Certification Training Conference 001-5310-554000-500 CVSOA Annual Membership Dues 001-5310-551200-500 Chair & Telephone 001-5310-554200-500 Training & Seminar Registration 001-5310-564000-500 Desktop Computer 001-9910-599330-800 Project Reserves· Additional operating costs associated with the part time Veteran Svc. Officer position . Using $3,820 from remaining una /located general fund reserve. 1 of 4 Expenditure $ (445,727) $ 445,727 $ (419,304) $ 419,304 $ 1,000,000 $ $ $ $ $ $ $ (26,309) (46,215) 1,000 (10,000) 15,564 31,000 34,960 (40,000) 40,000 $ 2,374,370 $ $ $ 13,105 6,373 5,025 $ $ $ $ $ $ 1,300 30 415 180 1,895 (3,820) ~ """" 7 ARC 001-6900-582023-600 ARC $ 38,714 001-9910-599330-800 Project Reserves* $ (38,714) After School Program (Including$25,OOO for a van) (An additional $30,000 from CSBG grant will be allocated to ARC) * Using $38, 714 from remaining unal/ocated general fund reserve. 8 Mosquito Control 146-6231-335690-600 State Matching Funds $ (8,146) 146-6231-543000-600 Utilities $ (8,146) State Funds less than anticipated 9 Florida Aquifer Well Monitorinl! Grant 001814-3720-337310-300 SFWMD $ 321,400 001814-3720-512000-300 Salaries $ 64,280 001814-3720-599330-300 Project Reserves $ 257,120 To Set Up Grant Funds 10 Mosquito Control 145-6230-549960-600 Reimbursable Costs $ 468 145-9910-599300-800 Reserves $ (468) To reflect Howard Computer payments 11 USDA Indrio Bluewav/Buffer Grant 145115-6230-331610-6955 US Dept of Agriculture $ 96,894 145115-6230-563000-6955 Improvements OfT Bldgs $ 87,964 145115-6230-534000-6955 Other Contractual Services $ 8,930 Rollover Grant Funds 12 Paradise Park. Stormwater 102803-3725-337610-42511 South Fl Water Management $ 500,000 102803-3725-563000-42511 Improvement OfT Bldgs $ 500,000 Rollover Grant Funds 13 River Park 310202-7240-334715-7601 Dept of Environmental Protection $ 200,000 310202-7240-562000-7601 Buildings $ 200,000 Rollover Grant Funds 14 Drainal!e Maintenance MSBU 102001-0000-389902-000 Fund Balance $ 481,000 102001-3725-599330-300 Project Reserve $ 481,000 Adjust fund balance to rol/over funding for existing projects. 15 County CaDital - Research Park 316-1930-384200-1628 Proceeds from Loans $ 1,397,681 316-1930-561000-1628 Land $ 1,397,681 To increase revenue due to loan proceeds that have not been drawn down yet. 16 S. 26th Street MSBU 39006-4115-384200-38008 Fund Balance $ 118,000 39006-4115-563000-38008 Improvement OfT Bldgs $ 118,000 Rol/over Funds Transferred in FY 04 20f4 '-' ....., 17 Lakewood Park 330-0000-389902-000 Fund Balance $ 1,628 330-9910-599300-800 Reserves $ 1,628 Rollover revenue received in FY 04 17 Health Insurance 001-9910-599325-800 Reserves $ (1,000,000) 001-8110-591000-800 Transfer Out $ 1,000,000 505-0000-381000-000 Transfer In $ 1,000,000 505-9910-599300-800 Reserves $ 1,000,000 To move insurance reserve from the general fund into the insurance fund. 18 Arts in Public Places 001-7220-562000-700 Building $ (1,734) 001-7912-562004-7134 Building- Architectural Srvc $ (l,300) 001-7310-563005- 700 Improv oft Bldg- Cons Engr $ (4,602) 001-8110-591000-700 Transfer to other Funds $ 7,636 102001-3725-599330-300 Project Reserve $ (7,803) 102001-8110-591000-800 Transfer to other Funds $ 7,803 316-9910-599330-800 Project Reserves $ (8,264) 316-8110-591000-800 Transfer to other Funds $ 8,264 665-3725-381100-300 Transfer in $ 7,803 665-3725-563032-300 Improv oft Bldg-Arts in Public Places $ 7,803 665-7210-381100-700 Transfer in $ 14,600 665-7210-563032-700 Improv oft Bldg-Arts in Public Places $ 14,600 665-7912-381100-700 Transfer in $ 1,300 665-7912-563032-700 Improv oft Bldg-Arts in Public Places $ 1,300 665-0000-389902-000 Fund Balance Forward $ (371,787) 665-7310-599300-700 Reserves $ (371,787) To allow for transfers from budgeted projects into the Arts and Public Places trust fund. 19 Cultural Affairs 001298-7310-334714-700 Florida Division of Cultural Affairs $ 7,949 001298-7310-534000-700 Other Contractual Services $ 7,949 Rollover Grant Funds 20 Airport Qperatinl! Fund and Grant Funds 140129-4220-331411-48005 Federal Aviation Administration $ 150,000 140129-4220-563000-48005 Improvements OfT Buildings $ 150,000 140129-4220-331411-48006 Federal Aviation Administration $ 527,000 140129-4220-563000-48006 Improvements OfT Buildings $ 527,000 140-0000-389902-000 Fund Balance Forward (match) $ 10,000 140332-4220-334411-400 Florida Department of Transportation $ 40,000 140332-4220-562001-400 Building -Permits/Applications $ 50,000 140-0000-389902-000 Fund Balance Forward (match) $ 25,800 140333-4220-334411-400 Florida Department of Transportation $ 103,200 140333-4220-563000-400 Improvements OfT Buildings $ 129,000 3 of 4 '-' ..",.¡ 140-0000- 3 89902-000 Fund Balance Forward (match) $ 97,000 140334-4220-334411-400 Florida Department of Transportation $ 388,000 140334-4220-563000-400 Improvements OfT Buildings $ 485,000 140-0000-389902-000 Fund Balance Forward (match) $ 13,868 140335-4220-334411-48006 Florida Department of Transportation $ 13,868 140335-4220-563000-48006 Improvements OfT Buildings $ 27,736 140-0000-389902-000 Fund Balance Forward (match) $ 127,000 140336-4220-334411-4802 Florida Department of Transportation $ 508,000 140336-4220- 563000-4802 Improvements Off Buildings $ 635,000 140-0000-389902-000 Fund Balance Forward (match) $ 38,000 140337-4220-334411-48005 Florida Department of Transportation $ 152,000 140337--4220-563000-48005 Improvements Off Buildings $ 190,000 140-0000-389902-000 Fund Balance Forward (match) $ 3,948 140338--4220-334411-48005 Florida Department of Transportation $ 3,948 140338-4220-563000-48005 Improvements OfT Buildings $ 7,896 140-0000-389902-000 Fund Balance Forward (match) $ 50,000 140339--4220-334411-48008 New Drainage Grant $ 200,000 140339-4220- 563000-48008 Improvements OfT Buildings $ 250,000 Rollover Airport Grants 21 Public Safety 001-0000-389902-000 Fund Balance Forward (match) $ 12,000 001170-2510-334202-200 Dept. of Community Affairs - Pub Sfty $ 23,438 001170-2510-591900-200 Transfer To Sheriff $ 35,438 Rollover Grant Funds 22 Parks & Recreation 129310-7210-334715-75009 Department of Envir. Protection $ 200,000 129310-7210-563000-75009 Improvements Off Buildings $ 200,000 Rollover Grant Funds 23 Oxbow Eco-Center Exhibits 001-0000-389902-000 Fund Balance Forward $ 82,500 001-7912-564000-700 Machinery and Equipment $ 82,500 Rollover funds for natural history centerpiece exhibit. 24 Historical Museum/Cultural Affairs 001-0000-389902-000 Fund Balance Forward $ 179,450 001-7910-599330-700 Project Reserves $ 30,000 001-7910-563005-7661 Improvement Other than Buildings $ 149,450 Rollover funds for pavers and development work on the new Post Office museum. 25 Hurricane Frances Donation 104003-6420-366900-190026 Grants and Donations $ 250,000 104003-6420-534000-190026 Contractual Services $ 250,000 Rollover Fundsfrom Dr. Singh's Donation Total $ 10,366,215 $ 10,366,215 4 of 4 1 v Phase 1 compJeted during F isca 1 Year Fiscal Year 2005 USER'S GUIDE This document is the approved budget for FY .2004-2005 for the period beginning October 1, 2004 and ending September 30, 2005.. . The intent of this document is to provide the public with concise and readable inforrna.tion about St. Lucie County. It contains general information and analysis of revenues and· expenditures as well as a budget history and proposed budget amounts for FY 2004-2005. SECTION Á- SUMMARIES/ANALYSIS This section contains key information from subsequentl?ections in which the Office of Management and Budget (OMB) has extracted and then presented in an understandable format. This section is recommended by staff as an excellent starting point for review of the budget. Summaries of the total county budget, each constitutional officer, and of the court and legal system are available to provide ease in understanding the budget. Section A also contains charts, graphs and spreadsheets showing the history of property values, tax millage rates, and the resulting revenues. SECTION B - BUDGET BY FUND Section B begins with a listing of the nUmerous fun(Ìs tpat make up the county budget. This section categorizes each fund by type and briefly describes the sources of revenue and types of expenditures f01.lndin each fund. list is followed by a three-year history of each fund showing the. budget versus actual amounts. The history also shows the amount budgeted i:Qthe new fiscal year and.the percent change from the previous year's budget. The remaining portion of this sectipuiscomprised of charts and graphs of selected funds that reveal the amount of budgeted revenue sources and budgeted expenditures. SECTION C - APPENDICES Section C, the Appendices Section includes a listing of grants that were awarded to the county and a glossary for the definitions ofterms. For any additional infoffi1ation, contact our office: ST. LUCIE. BQ~RDOFCOUNTYC0l\1.MISSIONERS OFFICE OF MANAGEMENT & BUDGET 2300 Virginia Avenue, Fort Pierce, FI 34982-5652 Telephone (561)462-1670· Fax (561)462-211 7 or visit the S1. Lucie County website: www.co.st-lucÌe.fl.us Introduction-l Financial Policy FISCAL POLICY STATEMENT St. Lucie County has an important responsibility to its citizens to correctly account for public funds, tOl1lanage county finances wisely and to plan for adequate funding of services desired by the public. With the: rapid growth in the county, St. Lucie County needs to ensure that it is capable of adequately funding and providing local government services needed by the community. Sound fiscal policies that are realistic and consistent provide useful guidance for the long-term programming of services and facilities. They also provide a set of assumptions under which buçlget and tax decisions should be made. While established for the best management of government resources, generally accepted fiscal policy also helps set the parameters.for government's role in the broader .economy of the community. The following fiscal policies set as a framework to guide the operations of the County. FINANCIAL STRUCTURE All operations of St. Lucie County are accounted for by the use of fund accounting, in order provide proper accountability for the different kinds of resources. . Various funds have been established to track transactions. Funds with similar objectives, activities and legal restrictions are placed in one the following three groups: Governmental Funds - These funds account for general governmelltalfunctions, suchàsthe and law enforcen1ent.. They use a spending .111easllrement focus; which meat1s assets and liabilities are generally includedonthl':fund types' balance sheets, between these assets and liabilities is ..classified as fund balance. Funds types are classitìed into five generic furid types as follow: General Fund is used to account for all financial resources except those accounted for in a specific fund. Most countywide actíVities are accounted fund. Special Revenue Funds account for proceeds of specific revenue sources that restricted to expenditures for specified purposes. · Debt Service F'und~ii.:tfeusedto account for the accll1"l1,lllatiollof resources payment of general long-term debtprincipal, interest and other costs long-term debt. · Capital Project Funds ate used to account for the Pllrchase or construction of major capital facilities, such as buildings, infrastructure and lands. Introduction- 2 Proprietary Funds - These funds are used to account for governments' ongoing activities that are similar to those of private enterprise. They are accounted for on a cost of service. There are two types of Proprietary Funds: - Enterprise Funds are used to account for the provision of public services that are similar to services provided by business enterprises. Operating costs of such funds are paid from user charges or pther non-governmental revenue. - Internal Service Fund~ is thyfina..neingOfgoods· or services provided by one department to other departments withil1the same government on a cost reimbursement basis. Fiduciary Funds - These funds account for assets belonging to others, held by a government in a trustee capacity or as an agent. Agency and expendable trust funds are accounted for like governmental funds. Non-expendabletrusts/¡;¡¡y acøounted for in the same manner as proprietary funds. Fiduciary Funds consists of two groups: - Expendable Trust Funds account for assets held by the County in trust for administration and disbursement for specific purposes. - Agency Funds account for assets belonging to others, which are held pending disposition. BUDGET ARY BASIS .. Modified Accrual Basis for Governmental Funds. All Governmental Funds (General Fund, Special Revenue Funds, Debt Service Funds, Capital Project Funds), Expendable Trust Funds and Agel1cy Funds are maintained on the modified accrual basis of accounting. Modified accrualisessentiallyaccrualaccounting, modified to recognize the governmental environment ul1.iqueiaccounting measurement objectives. Revenues are generally recognized duri.ngthe fiscalye¡;¡¡whyrrtþey are quantifiable, measurable and there is a reasonable expectation that they wil1]"ecolleetedduringthat period. In most cases, expenditures are recorded when the good or servic.eisactually delivered, regardless of when the funds are disbursed. As a budgetary control m.easure, the íùnds will be encumbered or "reserved" when the good or service is ordered. .. Accrual Basis for Proprietary Funds. Proprietary Funds include the Internal Service FµndsandtheEnterprise Funds. Under the Accrual basis revenues are budgeted based on the measurable amount expected to be "earned" during the fiscal year. Expenditure estimates are developed for all expenses anticipated to be "incurred" during the fiscal year. Revenue is recognized when earned and expenditures are recognized when incurred. Transactions are recordedwhenthey occur - regardless of when cash is received or disbursed. This is essentially the same method used in the private sector, however Introduction- 3 there are a few differences: 1. Capital expenditures and debtprincipal are budgeted as appropriations Compensated absence accruals are not budgeted Fund Balance. is the result of theiprevious fiscal year's beginning cash balance plus revenues actual expenditures. It inclu~es unallofated resources that may be used to fund as well as unspentallocated funds, which\Vill be carried forward to fund projects/programs. Fund balance is adjusted for inventory and other non-cash For budget purposes, depreciation is recognized in a designated reserve only to the extent that it is ftmded. GRANTS BUDGETING Grants are funds awarded to St. Lucie County by the federal govermnent,state agencies, or other organizations to finance projects such as capital improvement, cultural and educational activities, projects, economic development, planning and research, etc. Grant governmental or proprietary fllnds related to the project. Each grant is a sub-fund subordinate to its hierarchy governmental Órproprietary fund. matches, interest monies and residual cash between a grant and its hierarchy without Board approval. CAPITAL BUDGETING maintains a CapitalImprovementsPlan (ClP), which covers a The Office of Management and Budget..determines the projects.. Proposed projects are prioritized and the available separate section of this dQcurnent is designated forthe elP projects fiscal year are funded; however out years are estimated needs and may revenues. 1, 'I'heoperating budget authorizing expenditure of county money will be adopted annually by the Board at the fund level. Introduction-4 2. The budget shall reflect the estimated beginning balances of all funds and all planned revenues or receipts for each fund for which the county must maintain accounts. Once the annual audit is completed, staff will prepare a Budget Resolution to adjust the beginning balances from the estimated to the actual. 3. No monies shall be expended or dis1:m!sed frpmaccounts of the Board of County Commissioners except pursuant to authorization reflecteqÌ".rl the adopted budget. The Clerk of Courts shall advise the Board of any exceptions to this policy required by law or generally accepted accounting practice. 4. The budgeted expenditures and reserves ofe<;u* ftmd(incluqing reserves fpr contingencies, cash flow and an other purposes) will equal the sum of projected fund balance at the begÜming of the fiscal year and all revenues and receipts which reasonably can be expected to be received during the fiscal year. 5. Reserves: a. A reserve for contingency will be budg¡;tedin.tl1¡;:general fund budget, the fine and forfeiture fund the airport and port funds. At th¡;13º<:trd.'sdiscretion, these funds may be allocated as needed during the year to fund unexpected operations or events. b. The Board will also maintain a designated Emergency Reserve of $8,400,000. By majority vote, the Board may use all or a portion (}fthis designated Emergency Reserve, however, the use is nonnally reserved for natural or manmade disasters. c. The Board will strive to maintain a combined level of 10% of the operating expenses Fund or greater. For the purpose expenses and operating expenses Reserves and Transfers. and Contingency at a and the Fine and Forfeiture Expenses include personnel Reserves, Contingency 6. Transfers: a. Transfers to reserve accounts may be Administrator or the Management & management of the budget. fiscal year by the County as required for proper b. Transfers among expenditure the Management & Budget re-allocations within a fund are on capital facility improvement the fiscal year by Administrator, if having an impact authority. c. No transfer affecting the total allocations to a Constitutional Officer may be made without Board approval. d. No transfer may be made between funds if the result of such transfer will be to change Introduction- 5 the adopted total budget ofa fund, except purSUaht to a public hearing and Board to amend the adopted budget. e. Transfers from reserves for contingency will require approval of the Board. in the adopted-total budget of a fund will be made only with Board approval of a amendment resolution. 8. To provide information to the Board on budget and financial operations the Office of Management & Budget will prepare quarterly analyses of financial condition, and not less than semi-annual analyses of debt service and grants adniinistration. 9. The operating budget will reflect programmatic expectations of the Board and County Administrator for each department. The budget will emphasize the relationship between financial and managerial (operations) planning. 10. For purposes of budget preparation, in the event policies or stated desires of the Board regarding appropriations or service levels prove to be incOlnpatible with forecasted revenues revenue policies, these conflicts will be resolved in favor of the revenue policy. 11. TheCapital Improvement Budget showing estimated annualized costs of capital projects will be updated on an annual basis. REVENUE POLICY 1. The use of general ad.valorell1tax revenues will be limitedtotheGeneral, Law Enforcement & Courts {Fine & Forfeiture), MSTU Funds, and dependent special districts, unless required in other funds by bond indenture agreements or by the terms of municipal service taxing units ordinance. The use of ad valorem tax revenues based on millage levied for the Mosquito Erosion Control Special Districts will be limited to those districts. Thèttse of gas tax revenues will be limited to the Transportation Trust and Transportation Projects Funds, unless required in other funds by bond indenture agreements. The use of sales tax revenues will be limited to the Generaland Law Enforcement & Courts (Fine 8çForfeíture)furixlsiexcept when allocated to debt service funds to mêet non-ad valorem debt service requirements. Pursuant to Ordinance, Tourist Development Tax proceeds will be appropriated as follows: Introduction-6 a. 1/4 for tourist advertising and promotion within St. Lucie County. b. 1/2 for stadium expenses. c. 1/4 debt service for stadium renovations. 6. The use of revenues pledged to bondholders willconform in every respect to the bond covenants committing those revenues. 7. Periodic cost studies of all County servic¢s for wl1Ìch user fees are imposed will be prepared, and proposed fee adjustments will be presented for Board consideration. Fee revenues will be anticipated for purposes of budget preparation using fee schedules, which have been adopted by the Board. 8. County staffwill continue toaggressivelypursll¢ grant funds. For purposes of preparing the annual budget, revenues will be. budgeted atactuaLaw¡;u-d levels when known, and at anticipated grant award levels for continuing grants. Other grants will be budgeted upon notice of award. 9. Ad valorem taxes will be anticipated for purposes of operating budget preparation at 95% of the final assessed taxable value as determined by the Property Appraiser. 10. Millages for Debt Service will be established attheatnount§, which will generate sufficient revenue, to make all required payments plus any reserve amount deemed prudent by the Office of Management and Budget or prescribed by covenant or ordinance. 11. All revenues, which are reasonably expectedtobe une:xpended and unencumbered at the end of the fiscal year, will be anticipated as "fundba.lance" in tl1eþudget of the following fiscal year. Funds budgeted but lmexpended in sa.lary and benefit line items shall lapse to fund balance. DEBT POLICY 1. Neither the Florida Constitution, FloridaStatutËs,nor the Board of County Commissioners place a limit on the amount of debt the voters may approve by referendum. However, as a practical matter, debt is limited by the availability of revenue streams to pay debt service, by market factors, .and. by Board/voter discretion. 2. In concert with the County Administrator and the County Finance Team, and to facilitate better short~term decisions, the OfficeofMan.a¡?;enlentand.Hudget will create an annual report tothe Board, which lists current debt andprpjects debt requirements ten years into the future. 3. The County will not fund operationspr normalmaintenance from the proceeds oflong~ term financing and will confinelong~te.rmborrowiJ1g and capital leases to capital improvements, projects, or equipment that cannot be financed trom current or projected financial resources. To conserve debt capacitYias well as maintain a high bond rating the County will utilize pay~as~you~go financing to the maximum extent possible. Introduction-7 4. Not withstanding extenuating circumstances, the County's debt capacity will be maintained within the following generally accepted benchmarks: · Direct debt per capita shall remain below fourhundred dollars ($400.00). Direct debt includes general obligations and voted debt. · Direct debt per capita as a percentage of income per capita should not exceed 2%. · Direct debt as a percentage of the final assessment value of taxable property as provided by the Office of the Property Appraiser shall not exceed I %. · The ratio of direct debt service expenditures as a percentage of general governmental · expenditures will not exceed 10%. General governmental expenditures are considered General Fund ex.penditures, Fine and Forfeitures Fund expenditures plus transfers to the Constitutional Officers, the Airport, the Port and all transfers to Internal Service Funds. 5. The County shall strive to maintain a minimum underlying>bond rating equivalent to 'Upper Medium Grade' (Moody Rating Service A or Standard & Poor's A). The County shall request an evaluation of their underlying rating every five years or as deemed necessary by the Board. Comment: Moody's and S&P evaluated SL Lucie County's underlying credityvorthiness in June of2003. Moody's rated the county at A2.$&P gave the county a rating of A. Both ratings indicate the County is in the 'Upper Medium Grade' of investment quality. Comment: Calculation of current debt ratios, as well as current debt included in the Debt Service section of this book. The County shall strive to keep the average maturity of general obligation bonds afar below fifteen (15) years. 7. When financing capital projects or equipment by issuing bonds, the County willa11loríize the debt over a term not to exceed the useful life of the project or piece of equipment. the County will review its outstanding debt for the purpose of determining the of refunding an issue. Candidates for refunding are those issues that may realize a present value savings of 3% over the life ofthe issue. 9. To the maximum extent possible, the County will use spegialassessment (Le. Municipal Services Benefit Unit) or self-supporting bonds (Le. Revenue Bonds) in lieu of general Introduction-8 obligation bonds so that those benefiting from the improvements will absorb all or part of the project costs. APPROPRIATION POLICY 1. Fund appropriations ofthe Board will be allqcatedto departments, divisions, programs, cost centers, projects, and line itemobjectcodes'1s deemed appropriate by the Management & Budget Director, withtÌl¢éìpprovalofthe<County Administrator, to facilitate managerial control and reporting Qffinancia1 operations. begin to prepare & Budget will issue budget consideration: 1) County Administrator for authQrized .. services; 4) with these 2. Each year, before Department Directors operating budget requests, the preparation instructions. financial policies; 2) changes in service or Forecasted revenues. instructions. 3. The County, in conjunction with an indirect cost reimbursement of charges to eligible grant and maintain an for grant indirect cost as appropriate. 4. The budget equipment, Purchase of require approval by operating list will 5. Each year the County will program identifying needed approval by the Board. capital improvement and geographic area for projects identified by of the five-year capital projects will be plan shall be funded. 6. The annual budget will Departments for the purpose of improvement program. identified; such expenses for Introduction-9 THE BUDGET PROCESS 13udgetpreparation is a year round process. It begins in November of each year when key staff, acting on guidance received from the Strategic Planning Committee, begin fOJ.'Inlllating policy and addres$ing other important issues aff~ctillgthe next fiscal year Plldget. The results of these planning efforts are then presented to the Board of County Commissioners at a strategic planning retreat held each year in January. Once the Board reaches a decision on wheth~r to accept, reject or modify staff recommendations, the formal budget preparation process begins. In January, the Office of MaIu\.gemellt and Budget distributes the 13udget Preparation Manual and tentative schedule to the departments. OMH tl1.enþegills finalizing the schedule for the County AdIllÍnistrator' s review, which ta.ke:> place in April, and the Board's workshops inJµly.>Theyalso prepare the initiaL agenda forthe Citizen's Budget Committee. This committee identifies and studies issues of interest and reports to the Board throughout the budget process. Depar®entsprepare their'regue$ted' budget during the months of January and February. The County Administrator reviews the budgets in April and the 'recommended' budget is revie",ed by the Board duriJ:").g the.month of July. Once the 139ard approves the budgets and adopts the proposed millage rates in July, OMB notifies the Property Appraiser and prepares the T entativeBudget. The Tentative Budget is pre~ented to the citizens of St. Lllcie County and the BOard of County Commissioners aHhe[in;tpublic hearing in SeptemÞer. The Board willthen adopt the Tentative 13udgetand Tentative Millage as pre$ented or as amended. At the second and final public hearing the Board adopts the final millage rate and final budget. The budget is adoptedatthefund level. During the course ()f the year, the administrati()n may approve the transfer of funds among line items within the same fund as may be necessary for proper budgetary and fiscal management. The/budget may be amended (increased or decreased) and funds transferred from contingency reserves only by action of the Board of County Commissioners as set forth in Florida Statutes. In Millage (TRIM) timetable and budget calendar follow. Introduction-l 0 BOCC DAY # DATE 23 26 55 74 78 81 82 110 TRIMlable04.xls 1 9 S1. LUCIE COUNTY TRIM TIMETABLE -FY 04-05 ACTIVITY Property Appraiser provide~estil11a:ted property value. Property Appraiser submits certification of value on form DR-420 Within 15 Days of receiving DR-420 - Submits tentative budget to the Board ~ Budget workshops begin BOCC adopt proposed millage Within 35 days of the Property rolled-back public hearing, advise rate, of 1 st. Not later than this mail out the Notice (TRIM Notice) Between 65 and 80 days of receiving DR-420 Hold 1st public hearing toadoptthetentativeÞudget and millage rate (assuming notice was mailed byAug. 24) Within 15 days of 1 st public hearínig-09vertises in the newspaper final millage, budget and final budget hearing date Between 2 and 5 days after advertisement - Hold public hearing to adopt final budget and millage rate. Within 3 days of final hearing - The resolution adopting the final millage¡md buc!get ~hall be forwarded to the Property Appraiser and the Tax Collector. Submit Certification of Compliam=e with all required documentation to Property TaxAdministration, Department ofRevenue.DOR must receive the package within 30 days of final hearing OFFICE/AGENCY Property Appraiser Property Appraiser OMB OMB OMBIBOCC Property Appraiser OMB/Boce OMB/BOCC OMB/BOCC OMB/County Attorney OMB IntroduGt;on-l] BUDGET PROCESS - SCHEDULE is prepared in accord with the following schedule: NOVEMBER Close out prior fiscal year; begin policypla:nningfor next fiscal year. Adjust prior year estimates to actuals; publish final budget. Board strategic plmming session; review of general budget policy direction. Citizens Budget Committee agenda and schedule adopted. FEBRUARY Distribute budget preparation guidelines to departments. MARCH Departments prepare budgets; Department Directors review budget. APRIL County Administrator budget reviews.. Update audited carryover amounts; make prelimi:r¡ary revenue estimates. MAY Board strategic planning session; mid-yearhudget review. JUNE Board workshops - capital projects. JUL Y Citizen's J3udg~t Committee report to J3oard. Board budget reviews; set proposed millag~ rates. AUGUST Prepare tentative budget. SEPTEMBER Firstpuhlic hearing - adopt tentative budget atlclmillage rate. Final public hearing - adopt final budget and millage rate. OCTOBER New Fiscal Year begins. G:\Budget\Book\FY05\lntroduction\BPROC ESS. WB2,09/08 Introdu..:tiùn-12 CATEGORIES OF AND DISCUSSIONS ON REVENUES & EXPENDITURES Revenues are divided into the followine cateeories: A. Taxes The State of Florida does not have a state or government include ad valorem (realaud personal or consumption of goods and servicesleyied Ipcally). include the tourist development taxes, and local based on certified property valuations. Sales and use estimates. types of taxes levied by local use taxes (imposed upon sale imposed by county government Property tax revenue estimates are revenues are based on history and state provided Franchise fees are also accounted for in this These fees maybe levied on a corporation or individual by the local governmentin return. for gnm.ting(l priyilegeor permitting the use of public property subject to regulations. The State collects feesimposedund¡;:r the Telecommunications Act and disperses them to participating counties. The Countyalsocoll¡;:(.*" electrical, and solid waste franchise fees. Revenue estimates are based on history and customer base projections. B. Licenses and Permits These revenues are derived from the iSsu(lnçe qfJoc;.'tllicensesand permits. Within this category are professional and occupational licenses, buildingperrnits;.:¡nd ptherlicenses and permits (e.g., building, roofing, plumbing permits; occupational license fees). Revenue estimates are based on prior year collections. C. Intergovernmental Revenues Included are revenues received from grants, shared revenues and payments III importance to county government racing tax, local government half-çent provides revenue estimates, except for grants; grant by grantors. other local governmental sources in the form of revenues that are of most alcoholic beverage licenses, tax, and county gas tax. The state based on information provided D. Charges for Services These revenues include all charges legal documents, zoning fees, county officer fees (fees remitted to are budgeted by the Board of County Commissioners), county court fees, circuit court fees, utility, garbage/solid waste, sewer fees, park, library and recreation fees. Revenue estimates are based on revenue history and operating agency projections. E. Fines and Forfeitures This group of revenues includes moneys received from fines and penalties imposed for the commission of statutory offenses, violation of lawful administrative rules and r¡;:gulations or for neglect of official duty. Some examples include court fines, library fines, and pollution control violations. Revenue estimates are based on revenue history. F. Miscellaneous Revenues Monies in this category are primarily interest earnings. Types of interest earnings include moneys on Introduction-13 investments, contracts and notes, interest earnings of the Clerk of Court, Tax Collector, Sheriff, Property Appraiser and Supervisor of Elections. Also included would be rents and proceeds for use of public property. Revenue estimates are based on history and analysis of fund balances. G. Internal Service Charges The Risk Management program generates revenue to fund the program by billing the departments for services provided. Revenues are determined by agency requirements, which, are determined in the budget review process. The expenditure to the department is an example of an Internal Service Charge. The use of an internal service fund enhances cost accounting and accountability for this in-house service; however, since expenditures are counted in both the originating departtnent and in the internal service fund, this results in a double count of the expenditures. H. Non-Revenues Non-revenues are categories of monies that are not generated by traditional activities such as taxes, fees for services, or intergovernmental transfers from State to County. Included are such groupings as transfers, bond proceeds, insurance proceeds and unspent budgets and interest earned by Constitutional Officers which must, by State law, be returned to the County, Estimates are based on history or on anticipated transactions such as bond issuances I. Less 5% Anticipated Revenues State law requires that budgeted collections for ad valorem (property tax) revenues be set at not less than 95% of estimates projected by the Tax Collector, and that receipts generally, except for fund balances brought forward, be budgeted at 95% of anticipated levels Expenditures are divided into the followine: catee:ories: A. General Government Services Includes the costs of providing representation of the citizenry by the governing body (Board of County Commissioners) as well as executive management and administration of the affairs of local government (County Administrator's Office). Also included in this category are the financial and administrative costs of government (budgeting, accounting, auditing, property appraisal, tax collecting, personnel, purchasing, communication, printing, stores, property control, grants development and any other support services). In addition, General Government includes legal services (County Attorney), comprehensive planning (County Planning Department), costs of providing a court system (Court Administrator, County Court, State Attorney, Pubtic Defender, Law Library), court reporting, and Information Technology. B. Public Safety Security of persons and property is the major focus of this category. Included are law enforcement (Sheriff, Pubtic Safety), detention and/or correction (county jail), protective inspections (building and zoning inspections), emergency and disaster relief services (emergency management, communications system), and medical examiner. C. Physical Environment Costs of services provided to achieve a satisfactory living environment are assigned to this group. Categories include utility services, garbage/solid waste control, sewer services, conservation and resource management, flood control and other physical environmental needs. lntroduction-l 4 '-' " D. Transportation Costs incurred for the safe and adequate flow of vehicles, travelers and pedestrians are included. Specific subcategories include road and street facilities, traffic engineering, street lighting (County Department of Public Works), airports ( Port & Airport), water transportation systems (canals, terminals, dock and ports), and transit systems. E. Economic Environment Costs of providing services to develop and improve the economic conditions of the community, including tourist development, are allocated to this category. Not included are welfare functions, which are included in human services.. F. Human Services Costs of providing services for care, treatment and control of human illness and injury are included. Expenditures in this function include mental health, physical health, welfare programs, special needs and interrelated programs such as the provision of health care for indigent persons. Specific health care activities related to the County included the Health Unit, New Horizons, Mosquito Control, Abbie Jean Russell Center, and the Council on Aging. G. Culture and Recreation Costs incurred in providing and maintaining cultural and recreational facilities and activities for citizens and visitors are included in this function. Separate categories include all library costs, recreational programs, golf courses, swimming pools, tennis courts, public parks, community centers, camping areas and bicycle paths. Any expenses for special events such as county fairs, civic events, historical celebrations etc. are assigned here. H. Internal Services Expenditures incurred by one County department for services requested by another County department. Risk Management (Insurance Fees) are examples of internal service expenditures. I. Non-Expenditure Disbursements Included in this category are transfers, reserves and transfer to constitutional officers. Interfund transfers represents amounts transferred from one fund to another to assist in financing the services of the recipient fund. Transfers do not constitute additional revenues or expenditures of the governmental unit, but reflect the movement of cash from one fund to another. Transfers to constitutional officers are disbursements to the constitutional officers (Sheriff, Supervisor of Elections and Clerk of the Circuit Court). Introduction-l ::i '-' ....." BUDGET SUMMARY BOARD OF COUNTY COMMISSIONERS OF ST. LUCIE COUNTY - FISCAL YEAR 2004 - 2005 SPECIAL DEBT INTERNAL EXPENDABLE GENERAL REVENUE SERVICE CAPITAL ENTERPRISE SERVICE TRUST TOTAL FUND FUNDS FUNDS FUNDS FUNDS FUNDS FUNDS ALL FUNDS ESTIMATED REVENUES: EST. BEGINNING BALANCES 15310260 48,210 191 3 057,464 59,833 543 13766 983 218,775 4 659 251 145 056 467 TAXES: AD VALOREM 55,821,258 62,672,316 2,021,492 0 0 0 0 120,515,066 OTHER TAXES & FEES 113,998 8,033,521 520,674 2,981,276 200,000 0 1,538,657 13,388,126 LICENSES & PERMITS 50,500 131,500 0 0 2,080,763 0 100,000 2,362,763 INTERGOVERNMENTAL REVENUES 8,586,099 33,949,758 6,506,403 1,200,972 70,343 0 0 50,313,575 CHARGES FOR SERVICES 2,131,782 3,781,331 0 0 14,921,235 13,855,270 0 34,689,618 FINES AND FORFEITS 49,500 695,324 480,000 0 0 0 246,065 1,470,889 MISCELLANEOUS REVENUES 4,703,374 5,029,307 823,758 5,372,240 792,613 284,185 811,904 17,817,381 OTIiER FINANCING SOURCES INTERFUND TRANSFERS-IN 2,089,000 5,140,967 2,455,579 807,000 1,258,017 0 455,638 12,206,201 PROCEEDS FROM LOANS/BONDS 0 2,222,577 577,579 347,809 0 0 10,487 3,158,452 INTERNAL SERVICES & OTHER 0 0 155,474 0 0 0 0 155,474 LESS 5% -3,307,035 -4,154,409 ·521,087 -366,268 -858,411 -119,891 -135,213 -9,462,314 TOTAL EST. REVENUE SOURCES 85,548,736 165,712,383 16,077 ,336 70,176,572 32,231,543 14,238,339 7,686,789 391,671.698 ESTlMATED EXPENDITURES: GENERAL GOVERNMENT 22,536,764 10,719,803 126,434 ]6,403,18] 1,262,069 14,031,437 618,381 65,698,069 PUBLIC SAFETY 2,821,522 9,626,675 0 18,734,502 2,462,551 0 272,265 33,917,515 PHYSICAL ENVIRONMENT 3,006,464 11,463,677 0 7,365,928 15,879,464 0 40,219 37,755,752 TRANSPORTATION 3,557,677 71,020,818 0 7,260,887 0 0 121,778 81,961,160 ECONOMIC ENVIRONMENT 1,964,678 2,046,536 0 0 0 0 520,630 4,531,844 HUMAN SERVICES 5,43],304 7,056,500 0 30,000 0 0 91,262 12,609,066 CULTURE & RECREATION 14,009,292 13,509,028 0 12,512,577 3,399,890 0 893,498 44,324,285 DEBT SERVICE-PRINCIPAL 689,053 298,198 4,958,530 0 1,105,000 0 61,106 7,111,887 DEBT SERVICE·INTEREST & FEES 75 957 223 464 4711 278 0 714382 0 627 532 6352613 TOTAL EXPENDITURESÆXPENSES 54 092 711 125,964,699 9 796 242 62,307,075 24823,356 14031437 3 246671 294262 191 OTHER FINANCING USES INTERFUND TRANSFERS 2,855,124 3,342,937 2,900,000 360,017 437,656 0 958,345 10,854,079 TRANSFER TO CONSTITUTIONAL OFFICI 17,400,220 28 082 767 0 0 0 0 0 45 482 987 TOTAL EXPENDITURES & USES 74 348 055 157 390403 12696242 62 667 092 2526] 012 14031437 4205016 350599257 ESTlMA TED ENDING BALANCE 11 200,681 8,321 980 3,381,094 7 509,480 6,970,531 206 902 3 481,773 41 072 441 TOTAL EXPENDlTURES,USES 85,548,736 165,712,383 16077,336 70,176,572 32,231,543 14,238,339 7,686,789 391,671,698 ADSUM05.xls A-I ..., 'tJ TOTAL BUDGET BY FUND TYPE INTERNAL SERVICE 4% EXPENDABLE TRUST 2% ENTERPRISE 80/. GENERAL 220/. CAPITAL 18% DEBT SERVICE 4-Jo SPECIAL REVENUE 42% A-2 Ex~mITURES AND REVENUES - ALL FUN~ REVENUES - ALL FUNDS PROCEEDS FROM LOANS/9ONDS ,% INTERFUMD TRANSFERS4N ,% REVENUES: TAXES: LICENSES & PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES FINES AND FORFEITS MISCELLANEOUS REVENUES INTERFUND TRANSFERS-IN PROCEEDS FROM LOANS/BONDS MISCELLANEOUS OTHER SOURCES EST. BEGINNING BALANCES LESS 5% TOTAL TAXES: ,,% LICENSES & PERMITS ,% 133,903,192 2,362,763 50,313,575 34,689,618 1,470,889 17,817,381 12,206,201 3,158,452 155,474 145,056,467 -9,462,314 391,671,698 ESTIMATED ENDING BALAHCE '''' EXPENDITURES - ALL FUNDS DEBT SERVICE.."T & FEES '" DEBT SERVlCE..pRIMCIPþ,l ,% CULTURE & RECREA 110M ,,% ECONOMIC ENVIRONMENT EXPENPITURES: GENERAL GOVERNMENT PUBLIC SAFETY PHYSICAL ENVIRONMENT TRANSPORTATION ECONOMIC ENVIRONMENT HUMAN SERVICES CULTURE & RECREATION DEBT SERVICE-PRINCIPAL DEBT SERVICE-INT & FEES INTERFUND TRANSFERS TRANS TO CONSU ESTIMATED ENDING BALANCE TOTAL PHYSIC,t,l ENVIRONMENT 10% TRANSPORTATION '''' 65,698,069 33,917,515 37,755,752 81,961,160 4,531,844 12,609,066 44,324,285 7,111,887 6,352,613 10,854,079 45,482,987 41,072,441 391,671,698 A-3 '-' ..,,¡ ST. LUCIE BOARD OF COUNTY COMMISSIONERS BUDGET BY DEPARTMENT FISCAL YEAR 2004-2005 TOTAL BOARD OF COUNTY COMMISSIONERS 126,961,114 TOTAL OPERATING BUDGET 191,504,250 STATUTORILY MANDATED AND OTHER NON-COUNTY AGENCIES: 5,064,184 MANAGEMENT & BUDGET 646,730 COUNTY EXT. OFFICE 1,190,147 UTILITIES 11,594,954 STRATEGY & SPECIAL PROJECTS 159,460 GROWTH MANAGEMENT 4,846,564 ADMINISTRATION ECONOMIC & TOUR .DEV. MAP.TECH. SERVo PLANNING TOTAL CONSTITUTIONAL OFFICERS 59,478,952 CLERK OF THE COURT: PROPERTY APPRAISER: SHERIFF: SUP. OF ELECTIONS: TAX COLLECTOR: COUNTY ATTORNEY 1,050,157 COUNTY ADMINISTRATION 1,425,009 ADMINISTRATION: 976,586 MEDIA RELATIONS: 448,423 INFORMATION TECHNOLOGY 3,729,773 CENTRAL SERVICES 7,295,711 MAINTENANCE 6,283,112 SERVICE GARAGE 1,012,599 MOSQUITO CONTROL 4,163,360 PORT 6,815,928 PUBLIC WORKS 37,459,053 1,465,957 1,042,020 604,610 1,733,977 ADMINISTRATION CODE ENFORCEMENT ENGINEERING ENVIRON. RES. EROSION DISTRICT ROAD & BRIDGE STORMWATER MGT. SOLID W./ REC. 359,421 4,680,637 1,648,372 989,555 3,404,660 7,751,529 5,373,909 13,250,970 PURCHASING 564,009 CULTURAL AFFAIRS MUSEUMS SLC MARINE CENTER AIRPORT 9,771,331 PUBLIC SAFETY 7,513,173 800M Hz ANIMAL CONTROL CENTRAL COMM. EMERGENCY MGT. MARINE SAFETY RAD. PLAN. 590,756 599,222 5,026,277 446,133 552,153 298,632 422,407 491,981 281,881 3,600,612 3,548,670 45,368,709 2,227,695 4,733,266 HUMAN RESOURCES 794,889 ADMINISTRATION: 554,010 RISK MANAGEMENT: 240,879 LIBRARY 4,500,466 VETERAN SERVICES 406,414 COMMUNITY SERVICES 8,905,088 PARKS & RECREATION 12,126,838 ADMINISTRATION 457,983 CIVIC CENTER 514,631 FAIRGROUNDS 715,135 FAIRWINDS GOLF C. 2,008,710 LAWNWOOD FOOTBALL S. 76,600 PARKS 4,466,478 RECREA 1l0N 1,637,549 SAVANNAS 446,543 SPORTS COMPLEX 1,676,909 SOUTH CO. STADIUM 106,300 A-4 '-' .....; CONSTITUTIONAL OFFICERS BUDGETS CONSTITUTIONAL OFFICER BOCC ALLOCATION (AD VALOREM) OTHER FUNDING SUPERVISOR OF ELECTIONS 2,227,695 o 2,227,695 ADDITIONAL SUPPORT TOTAL CLERK OF CIRCUIT COURT 3,600,612 o 3,600,612 ADDITIONAL SUPPORT TOTAL PROPERTY APPRAISER (SEE NOTE 1) BUDGET ALLOCATION ADDITIONAL SUPPORT TOTAL 3,548;670 o 3,548,670 TAX COLLECTOR (SEE NOTE 1) BUDGET ALLOCATION ADDITIONAL SUPPORT TOTAL 4,733,266 o 4,733,266 SHERIFF BUDGET ALLOCATION ADDITIONAL SUPPORT TOTAL 45,368,709 SEE NOTE 2 45,368,709 TOTAL 59,478,952 Under the Florida Consmulion, the above listed agency heads are independently elected in counties that have not adopted home rule referendum. There are statutory provisions that require the Board of County Commissioners to provide direct and/or indirect support for the operations of these agencies. They are not reflected on the County organizational chart, or in the departmental summaries, because they are not county departments. NOTE 1 The Property Appraiser & Tax Collector receive funding from the Board based on 'Fees for Services'. NOTE 2 The Sheriff receives revenue from the School Board for providing School Resource Officers, from fees generated by the IRCC Crime Lab, and from grants. NOTE 3 The Clerk of Court has an additional fee supported budget which is not submitted to the county. 2,227,695 3,548,670 4,733,266 45,368,709 A-5 "" 'ft1tII 1. COURT ADMINISTRATOR $403,026 2. JUVENILE DETENTION $1,506,100 3. STATE ATTORNEY $644,201 4. PUBLIC DEFENDER $172,820 5. MEDICAL EXAMINER $452,477 6. OTHER COURT COSTS $1,711,590 TOTAL $4,890,214 The County is mandated by State Statue to provide support with local tax resources for various aspects of the Court and other agencies related to the legal system. While the majority of the resources for these agencies come from other sources, there is a significant direct cost to the County. Certain costs of the Court Administrators and Medical Examiners office are shared by the counties in the 19th Judicial District (St Lucie, Martin, Indian River and Okeechobee). The amounts shown are the St Lucie County share. A-6 W SHEET ANAL VSIS OF ROLL.aACK MILLAGE RATE FOR FISCAL YEAR 2004-2005 OUN1VWIDE MILLAGE GENERAL FUND 4.0728 43,963,638 3.4187 46,140.899 4.1248 55.670.740 10.794.450.475 12.859.724.718 FINE & FORFEITURE 3.5066 37.851.820 2.9434 39.726.398 3.3178 44.778.991 10.794.450.475 12.859.724.718 EROSION CONTROL· ZONE E 0.1000 1.079.445 0.0839 1,132.904 0.1000 1.349.659 10.794.450.475 12.859.724.718 SUB-TOTAL COUNTYWIDE MILLAGE 7.6794 12,894,903 6.4461 11,000,200 7.5426 101,799,390 MOSQUITO DISTRICT 0.2757 2.907.445 0.2302 3,053.605 0.2757 3.857.405 10.545.881.933 12.830.920.259 13.265.886.871 MUNICIPAL SERVICE TAXING UNITS STREET LIGHTING DISTRICTS SLD *1 . RIVER PARK I 0.4389 39.304 0.3726 39.476 0.3904 41.365 89.550.371 105.493.839 105.954.51 SLD it2. RIVER PARK 2 0.8403 8.814 0.6837 8.824 0.7148 9.226 10.489,205 12.891.962 12.906.99 SLD *3 . HARMONY HEIGHTS 0.9949 3.887 0.9464 3.887 0.9891 4.062 3.906.671 4.106.956 4.106.9 SLD "" - HARMONY HEIGHTS 0.7972 7.452 0.6793 7.586 0.7038 7.860 9.347.524 10.970.645 11.167.276 SLD *5 . SHERATON PlAZA 1.1855 8.979 1.0006 8.980 1.0529 9.449 7.574.012 8.973.595 8.974.6 SLD iI6 - SUNLAND GARDENS 0.7167 8.363 0.6267 8.389 0.6624 8,866 11,668.774 13,343,439 13,385,178 SLD 1fT- SUNRISE PARK 0.7927 2.660 0.7619 2,660 0.7954 2,777 3.355,211 3,491,057 3.491,19 SLD 118 - PARADISE PARK 1.0236 7.920 0.7778 7,920 0.9718 9.895 7,737.166 10.182,039 10,182,537 SLD 118 . HOLIDAY PINES 0.2282 12,098 0.2171 12,374 0.2240 12,764 53.015.649 55.713,702 56,983,6 SLD *10 - THE GROVE 0.1243 2,950 0.1151 2,950 0.1216 3,117 23.736.369 25.637,273 25,637,273 SLD *11 . BLAKELY SUBDIVISION 1.9996 1,614 1.6902 1,614 1.9991 1,909 807,145 954,931 954,931 SLD *12 . INDIAN RIVER ESTATES 0.1393 13,776 0.1206 14,077 0.1242 14,495 98,891,835 114,212,305 116,709,50 SLD *13 . QUEENS COVE 0.1043 4,598 0.1005 4.716 0.1030 4.833 44,088,166 45,746,594 46,921,117 SLD *18· PALM GROVE 0.5348 10,635 0.4946 10,635 0.5219 11,221 19.894,044 21,500,361 21.500,361 SLD *126 . SOUTHERN OAKS ESTATES 0.6215 2,427 0.6133 2,585 0.6123 2,581 3,904,950 3,957,531 4,215.46 OTHER MUNICIPAL SERVICE TAXING UNITS UNINCORPORATED SERVICES 0.5256 2,800.371 0.4684 2.871,614 0.5256 3,222,150 5,327,951,067 5,978,331,398 6,130,422,97 STORMWATER 0.4108 2,188,722 0.3661 2,244,404 0.4108 2,518,378 5,327.951.067 5,978,331,398 6.130,422,97 LAW ENFORCEMENT 0.3681 1,961.219 0.3281 2,011,113 0.3557 2,180,591 5.327,951,067 5,978,331,398 6,130,422,97 PARKS MSTU 0.2500 2.698,613 0.2098 2,832,259 0.2500 3,374,148 10,794.450,475 12,859,724,718 13,496,591,2 TRANSPORTATION MSTU 0.0900 971,501 0.0755 1.019.614 0.0900 1,214.693 10,794,450.475 12,859.724,718 13,496,591,2 MEADOWOOD 0.5165 21.349 0.4609 21,481 0.4817 22,452 41.333,678 46,323,864 46,609.39 PALM LAKE GARDENS 0.5135 2,331 0.4834 2.418 0.4894 2,448 4,539,660 4,821,858 5.001,658 10,794,450,475 12,859,724,718 13.496,591,2 -0.1943 1.2426 11.55% 0.1380 0.0240 1,494,426 259,900 0.1250 0.0240 1.695,883 325,609 10,829.175.097 12,928,731,539 13.567,060,74 10,829,175,097 12,928,731,539 13,567,060,74 TOTAL DEBT SERVICE FUNDS 1,754,326 GRAND TOTAL OF TAXES 98,336,257 NOTES: (1) The property values are as certified by the Property Appraiser. 2,021,492 120,157,567 Exvlanations 2003-2004 MILLAGE This figure represents the millage thaI was approved for the previous fiscal year. II is interpreted as dollars per thousand. 2003-2004 TAXES 2004-2005 ROLLBACK RATE This is Ihe compuled taxes derived by mulliplying the 2003-2004 Millage by Ihe Prior Years Value and then dividing by 1000. The Rollback Rate is the millage thaI would have to be levied in 2004-2005 to produce Ihe same computed tax revenue as lasl year. The caleulalion is 2003-2004 Taxes divided by 2004-2005 Adjusled Value and mulliplied by 1000. 2004-2005 ROLLBACK TAXES Rollback Taxes is Ihe amount of computed taxes that would be generated in 2004-2005 if the millage imposed was the 2003-2004 Rollback Rate. The formula is: 2004-2005 Rollback Rate multiplied by the 2004-2005 Gross Value and then divided by 1000. 2004-2005 ADOPTED MILLAGE 2004-2005 TAXES PRIOR YEARS VALUE 2003-2004 ADJUSTED VALUE This figure represents the millage that was approved for the 2004-2005 fiscal year. II is inlerpreted as dollars per thousand. This is derived by multiplying the 2004-2005 Millage by the 2004-2005 Gross Value and then dividing by 1000. This is the prior years Final Value as determined by Ihe Office of the Property Appraiser. This is the 2004-2005 fiscal year Adjusled Value as determined by the Office of the Property Appraiser. The Adjusled Value is the Gross Vatue plus any new taxable value trom construction, additions, & improvements minus deletions. 2004-2005 GROSS VALUE This is the 2004-2005 fiscal year Gross Value as determined by the Office of the Property Appraiser. Note: Your calculations may vary slightly from those on this form due to rounding. A-7 ~ "ftt¡ SAINT LUCIE COUNTY MILLAGE RATES HISTORY FISCAL YEARS 1996 - 2005 TAX YEAR 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 1 COUNTY COMMISSION 2 GENERAL FUND 2.9565 2.5596 2.6595 2.7328 3.1328 2.8486 2.9639 2.9639 4.0728 4.1248 3 SPECIAL REVENUE FUNDS 4 FINE & FORFEITURE 4.5230 4.9233 4.7356 4.8466 4.4466 4.7308 4.6155 4.6155 3.5066 3.3178 5 PORT & AIRPORT 0.1339 0.0895 0.1843 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 6 EROSION DIST E 0.0000 0.0000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 6 TOTAL COUNTYWIDE MILLAGE 7.6134 7.5724 7.6794 7.6794 7.6794 7.6794 7.6794 7.6794 7.6794 7.5426 7 SPECIAL REVENUE FUNDS ¡NON-COUNTYWIDE) 8 MOSQUITO CONTROL 0.1950 0.2122 0.2121 0.2121 0.2121 0.2121 0.2757 0.2757 0.2757 0.2757 9 SUBTOTAL 7.8084 7.7846 7.8915 7.8915 7.8915 7.8915 7.9551 7.9551 7.9551 7.8183 10 EROSION DIST A 0.0000 0.1136 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 11 EROSION DIST B 0.0000 0.0040 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 12 EROSION DIST C 0.0000 0.0542 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 13 EROSION DIST 0 0.0000 0.1157 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 14 SUBTOTAL COUNTYWIDE MAX MILLAI 7.8084 7.9003 7.8915 7.8915 7.8915 7.8915 7.9551 7.9551 7.9551 7.8183 15 UNINCORPORATED AREA MILLAGE 16 COMMUNITY DEVELOPMENT MSTU 0.3728 0.3959 0.3959 0.3959 0.3959 0.3959 0.3959 0.3959 0.5256 0.5256 17 LAW ENFORCEMENT MSTU 0.0000 0.0361 0.0646 0.1084 0.3082 0.3082 0.3082 0.3082 0.3681 0.3557 18 STORMWA TER 0.0000 0.0000 0.3500 0.3500 0.3500 0.3500 0.3500 0.4108 0.4108 0.4108 19 PARKS MSTU 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.2500 0.2500 20 TRANSPORTATION MSTU 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0900 0.0900 21 SUBTOTAL - UNINCORPORATED 0.3728 0.4320 0.8105 0.8543 1.0541 1.0541 1.0541 1.1149 1.6445 1.6321 22 PEBT SERVICE FUNDS 23 BEACH I & S (COUNTYWIDE) 0.1476 0.1526 0.1430 0.1504 0.1515 0.1284 0.1284 0.0922 0.0000 0.0000 24 JAIL I & S (COUNTYWIDE) 0.1466 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 25 EROSION I & S 26 ZONE A 0.0159 0.0126 0.0148 0.0148 0.0016 0.0000 0.0000 0.0000 0.0000 0.0000 27 ZONE B 0.0006 0.0004 0.0005 0.0007 0.0001 0.0000 0.0000 0.0000 0.0000 0.0000 28 ZONE C 0.0081 0.0060 0.0068 0.0068 0.0007 0.0000 0.0000 0.0000 0.0000 0.0000 29 ZONE 0 0.0178 0.0129 0.0135 0.0141 0.0019 0.0000 0.0000 0.0000 0.0000 0.0000 30 PORT PROPERTY BOND 0.0000 0.0000 0.0255 0.0255 0.0669 0.0377 0.0377 0.0284 0.0240 0.0240 31 ENVIRONMENTAL LAND (COUNTYWIDE 0.0000 0.2500 0.2500 0.2500 0.2500 0.2500 0.1864 0.1711 0.1380 0.1250 32 SUBTOTAL - DEBT MAXIMUM MILLAGE 0.3120 0.4155 0.4333 0.4407 0.4703 0.4161 0.3525 0.2917 0.1620 0.1490 33 34 SCHOOL DISTRICT 35 NON-VOTED CAPITAL IMPRV. 2.0000 2.0000 2.0000 2.0000 2.0000 2.0000 2.0000 2.0000 2.0000 TBP 36 REQUIRED LOCAL EFFORT 6.4790 6.6020 6.3490 6.3560 5.9980 6.0560 5.7440 5.8360 5.6890 TBD 37 VOTED CAPITAL IMPRV. 0.3700 0.3700 0.6100 0.3300 0.3300 0.3000 0.3000 0.2900 0.2280 TBD 38 DISCRETIONARY 0.7070 0.7020 0.6940 0.6950 0.6970 0.6970 0.6880 0.6830 0.6660 TBP 39 TOTAL SCHOOL DISTRICT MILLAGE 9.5560 9.6740 9.6530 9.3810 9.0250 9.0530 11.4320 8.8090 8.5830 TBD 40 OTHER TAXING AGENCIES 41 CHILDREN'S SERVICE COUNCIL 0.2275 0.3100 0.3100 0.3100 0.3800 0.3915 0.3915 0.3915 0.3915 TBD 42 FIRE PISTRICT 2.0598 2.3098 2.3098 2.4300 2.6726 2.6726 2.6726 2.6726 2.7806 TBD 43 FLA.lNLAND NAV. DISTRICT 0.0400 0.0380 0.0500 0.0470 0.0440 0.0410 0.0385 0.0385 0.0385 TBP 44 SO. FLA. WATER MGT./OKEE BASIN) 0.2880 0.2880 0.3380 0.3130 0.3130 0.3130 0.3130 0.3130 0.3130 TBD 45 SO. FLA. WATER MGT. 0.2590 0.2840 0.2840 0.2840 0.2840 0.2840 0.2840 0.2840 0.2840 TBD 46 EVERGLADES PROJECT 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 TBD 47 TOTAL OTHER TAX AUTHORITIES 2.9743 3.3298 3.3918 3.4840 3.7936 3.8021 3.7996 3.7996 3.9076 TBP 48 TOTAL ALL TAX AUTHORITIES 12.5303 13.0038 13.0448 12.8650 12.8186 12.8551 24.5933 21.9703 22.2522 TBD 49 VALUE ONE MILL (CO. GENERAL FUNP) 7,178,594 7,493,287 7,975,504 8,141,161 8,190,167 8,147,434 8,671,495 9,414,824 10,777,175 13,496,591 50 CITY OF FORT PIERCE 7.3305 7.3305 7.3305 7.3305 7.3305 7.3305 7.3305 7.3305 7.8305 TBD 51 CITY OF PORT ST. LUCIE 3.8400 3.8400 4.0000 3.9400 3.9400 3.9400 4.2733 4.6066 4.9399 TBP 52 TOWN OF ST. LUCIE VILLAGE 0.9420 0.9338 0.8955 1.0000 0.9890 0.9700 0.9100 0.9000 1.0000 TBD (NOTE: DOES NOT INCLUPE SPECIAL TAXING DISTRICT MSTU'S) &R9/8/2004 A-8 Taxable Property Values 1984-2003 $12,000,000 $2,000,000 8 0 N M o 0 0 0 N C\.I ~ ~ $10,000,000 $8,000,000 $6,000,000 $4,000,000 I 8 FTP ø PSL m COUNTYWIDE I Percentage Change in Countywide Property Values Planned vs Actual 30.00% 5.00% 25.00% 20.00% 15.00% 10.00% 0.00% 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 00 01 02 03 -5.00% Between tax years 1981 and 1991 countywide property values increased an average of 9% per year. This was followed by an average annual growth of just 2.8% from 1992 thru 2000. The past three years the rate of growth in countywide property values have increased by 6.4%,8.9% and 14.3%. Due to the number of planned developments within the county, the Office of Management and Budget expects higher than average growth per year through Fiscal Year 2010. GENERAL FUND GENERAL FUND FINAL PERCENT FINAL PERCENT CERTIFIED VALUE DIFFERENCE DIFFERENCE CERTIFIED VALUE DIFFERENCE DIFFERENCE 1980 2,300,802,183 1995 7,167,166,187 63,440,959 0.89% 1981 2,521,586,744 220,784,561 9.60% 1996 7,486,030,190 318,864,003 4.45% 1982 2,867,734,704 346,147,960 13.73% 1997 7,937,402,083 451,371,893 6.03% 1983 3,083,530,363 215,795,659 7.52% 1998 7,738,060,581 -199,341,502 -2.51% 1984 3,897,879,971 814,349,608 26.41% 1999 8,190,166,624 452,106,043 5.84% 1985 4,194,714,452 296,834,481 7.62% 2000 8,147,434,195 -42,732,429 -0.52% 1986 4,416,000,387 221,285,935 5.28% 2001 8,667,691,605 520,257,410 6.39% 1987 4,720,251,700 304,251,313 6.89% 2002 9,440,470,969 772,779,364 8.92% 1988 5,204,587,267 484,335,567 10.26% 2003 10,794,450,475 1,353,979,506 14.34% 1989 5,621,419,606 416,832,339 8.01% 1990 6,309,634,141 688,214,535 12.24% 1991 6,703,624,675 393,990,534 6.24% 1992 6,867,017 ,584 163,392,909 2.44% 1993 6,975,159,041 108,141,457 1.57% 1994 7,103,725,228 128,566,187 1.84% A-9 14,000,000 12,000,000 10,000,000 ~ a,ooo,ooo :'\ ð 6,000,000 D 4,000,000 2,000,000 1994 '-' 1995 1996 ..., VALUE OF ONE MILL Fiscal Years 1994 - 2004 1997 199a 1999 2000 2001 2002 2003 2004 2005 Fiscal Value of Fiscal Value of Year 1 Mill Year 1 Mill 1990 5,621,419 2000 8,190,167 1991 6,405,138 2001 8,139,336 1992 6,728,223 2002 8,667,692 1993 6,883,588 2003 9,440,471 1994 6,997,696 2004 10,777,175 1995 7,103,725 2005 13,496,591 1996 7,167,166 1997 7,486,030 1998 7,937,402 1999 7,738,060 Fiscal Year Value of 1 Mill" . Based on Final Current Year Gross Taxable Value as reported on DR422 MILLAGE RATES 1994 THRU 2004 GENERAL AND FINE & FORFEITURE FUNDS en ...J ...J ::¡ 1986 1987 1988 1989 4,194,714 4,428,537 4,722,683 5,204,587 E:I FORFEITURE IB GENERAL 1994 1995 1996 1997 199a 1999 2000 2001 2002 2003 2004 2005 FISCAL FINE & YEAR GENERAL FORFEITURE COMBINED 1985 1.7997 3.1209 4.9206 1986 2.2973 3.3705 5.6678 1987 2.7909 3.4619 6.2528 1988 2.2666 3.7301 5.9967 1989 3.0100 4.1562 7.1662 1990 2.5314 4.6258 7.1572 1991 2.3617 4.6769 7.0386 1992 3.4438 4.3393 7.7831 1993 3.3561 4.2804 7.6365 1994 2.9942 4.5227 7.5169 1995 2.9565 4.5230 7.4795 1996 2.5596 4.9233 7.4829 1997 2.6595 4,7356 7.3951 1998 2,7328 4.8466 7.5794 1999 3.1328 4.4466 7.5794 2000 2.8486 4.7308 7.5794 2001 2.9639 4.6155 7.5794 2002 2.9639 4.6155 7.5794 2003 2.9639 4.6155 7.5794 2004 4.0728 3.5066 7.5794 2005 4.1248 3.3178 7.4426 A-IO '-' ....", BEGINNING FUND BALANCE· GOVERNMENTAL FUND TYPES BEGINNING FUND BALANCE GOVERNMENTAL FUND TYPES 140,000,000 120,000,000 100,000,000 80,000,000 60,000,000 40.000,000 20,000,000 o .:::: H:~n ~:::: : :::::: FY99 FYOO FY01 FY02 FY03 FY04 FY05 IJGENERAL FUND eSPECIAL REVENUE DDEBT SERVICE IiiICAPITAL PROJECTS FY99 FYOO FY01 FY02 FY03 FY04 FY05 ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL PROJECTED GOVERNMENTAL FUNDS GENERAL FUND 9,533,042 12,353,394 18,219,690 19,047,200 19,310,000 17,028,945 15,310,260 SPECIAL REVENUE 30,041,938 29,169,179 31,999,041 30,210,939 27,670,012 41,424,746 48,210,191 DEBT SERVICE 4,156,825 6,042,303 6,248,221 8,099,141 5,710,561 3,624,868 3,057,464 CAPITAL PROJECTS 10.659.552 18.748,737 19.080.728 17,905.125 20.564.693 69.147,480 59.833.543 TOTAL 54,391,357 66,313,613 75,547,680 75,262,405 73,255,266 131,226,039 126,411,458 General Fund balances remained relatively stable through fiscal year 1998. Beginning in fiscal year 1999 they began increasing due in part to a settlement with Florida Power & Light over contested valuations and due to fiscal restraint on the part of county departments. Special Revenue Funds include the Transportation Trust Funds, the Stormwater MSTU, and the Port and Airport Funds. All of these funds are capital project intensive, i.e. roads, drainage, land acquisition etc. Once the Board allocates funds to a project, those funds remain within that project until it is completed or the Board approves reallocating the funds to another project. As a result, balances for capital projects - whether in progress or awaiting a start date - are relatively higher and tend to fluctuate more than other fund balances. Debt Service balances are comprised primarily of required debt service reserves. Capital Project Fund balances are also relatively higher and tend to fluctuate more than other fund balances for the same reason given above. A-II ¥ "ft¡¡ GENERAL AND FINE & FORFEITURE FUND COMBINED UNRESTRICTED RESERVE 18.00% 16.00% Qj 14.00% C) 12.00% "0 " []J 10.00% 'õ ë 8.00% Q) e 6.00% Q) !l. 4.00% 2.00% 0.00% 96 97 98 99 00 01 02 03 04 05 In FY05, the Fine & Forfeiture Fund includes $1.3M Reserves for Article V, Revision 7 of the Florida Constitution. The General and Fine and Forfeiture Funds are the major operating funds for the County. The Unrestricted reserves for these funds serve as the contingency reserves for all general county operations and for the anticipated adjustments for inflation. Unrestricted reserves for the fiscal year 2004 are projected to increase to a little over 4% of the combined total of both funds. The 1997, 1998 and 2000 reserve levels are net of the amounts set aside (restricted) to offset the potential non-payment of contested taxes by Florida Power and Light. Upon settling the dispute with FP&L and at the Board's direction, staff established acceptable reserve levels in fiscal years 1999 and 2001. In fiscal year 2002, the Board formally designated $8.4 million of the reserves as "Emergency Reserves". Based on that designation, the $8.4 million is not considered 'unrestricted' in fiscal year 2002 and beyond. A-12 '-" "" . Ad Valorem Taxes The Ad Valorem Tax is levied against all property within the county and is based on the Taxable Assessed Value. The Tax Collector sends bills to property owners in October with the option of paying a discounted amount if the bill is paid between November and March. State statutes prohibit the county from budgeting less than 95% of the total amount it expects to receive and the Florida Constitution limits the amount of Ad Valorem millage the counties may levy to 10 mills. AD VALOREM 2004 thru 2013 Projected $200,000,000 $150,000,000 $100,000,000 $50,000,000 $0 0,0,0, ~~~ ~'\::J'\. ~'\::Jry é') ð..,~Ò -ö"'-Ò) ~'\::Jr-, ~'\::Jb ~'\::Jf\. RJ% RJo, ~'\::J ~'\. ~ry ~'? -..;: 'ìì 'ìì 'ìì 'ìì ~ y ~"" 'ìì 'ìì 'ìì ry\:S ry\:S rv'\::J ~ ry'\::J rv'\::J ry\:S ry\:S Discussion & Concerns: Approximately 46.3% of the countywide ad valorem revenues the St. Lucie County Board of County Commissioners expects to receive in fiscal year 2005 is budgeted in the General Fund while 37.3% is budgeted in the Fine and Forfeiture fund. The General Fund receives a higher portion than previous years because $11 million in Corrections expenses was transferred from the Fine and Forfeiture Fund in fiscal year 2004. Ad Valorem revenues continue to show a positive trend averaging 6.9% increase per year since 1994. This compares to countywide millage rates that have remained level over the same time period and indicates property values within the county are increasing. This increase is partly attributed to the increased emphasis the Board has placed on economic development which continues to attract new businesses. Another factor contributing to the increase in property values is the fact that the population within the county is growing and residents are demanding larger, higher quality homes. St. Lucie West, The Reserve, Tradition, Tesoro, Portifino Shores, PGA and developments along the St. James corridor are having a positive impact on the average value of homes within the county. We expect this trend to continue. A-13 ¥ -..rI The Board of County Commissioners is continuing their efforts to alleviate the amount of taxes bourne by the property owners by encouraging environmentally friendly industries and retailers to locate within St. Lucie County. Their Job Incentive Program has been successful in attracting companies like Convergys, Liberty Medical, Home Shopping Network, and a new Wal-Mart Distribution Center. Each entity has or will add a number of jobs that pay well above the average wage county residents have received in the past Assumptions & Projections: The projections for Fiscal Years 2004 through 2013 reflect an anticipated annual growth in countywide taxable property valuations of 6.7% and an annual decrease in FPL taxable property values of 3%. It is assumed the taxable valuation of agricultural property will be level. This results in a projected annual increase in Ad Valorem revenues of 5.4% per year. Most of this growth will occur within the first 5 years as the new developments are placed on the tax rolls. Inter~overnmental Revenue Intergovernmental Revenues include Federal, State and Local grants, the Half-Cent Sales Tax, State Shared Revenue, and Gasoline Taxes (with the exception of those designated Local Option). For the purpose of this report, revenues received from the Half-Cent Sales Tax, State Shared Revenue and all Gasoline Taxes are reported in separate sections. mTERGOVERNMENTAL 2004 thru 2013 Projected $15,000,000 $5,000,000 $10,000,000 $0 19992000 200] 2002 2003 20042004 20052006 2007 2008 2009 201020]1 20]220]3 Bud Proj Discussion & Concerns: Although Revenues generated through grants has not been consistent year to year; they do show an upward trend. In Fiscal Year 1999, the County authorized a new position specifically for a Grant Writer. As a result, grant revenue increased 53% between Fiscal Years 1998 and 2000. This success prompted the A-14 '-' v Board to approve another Grant Writer position beginning in fiscal year 2002. The Board experienced a decrease in this revenue in fiscal year 2001. This might have been due to the lackluster economy resulting in less grant funds available, however, in fiscal year 2003 this source increased by 19% and staff expects the program will continue to grow as the economy improves. Assumptions & Projections: Staff expects the aggressive grant acquisition program generate a 2% annual increase in revenue for the next few years increasing to 4% beginning in fiscal year 2006. Interest & Miscellaneous Revenue This source of revenue is mainly comprised of earned interest, special assessments, (i.e. imposed to fund Municipal Services Benefit Unit projects) rent/lease agreement, reimbursements and concession receipts. Impact fees are normally considered a part of this classification of revenue, however, due to the fact that this source is not normally recognized until it is expensed staff has chosen not to include impact fees in this analysis. INTEREST & MISCELLANEOUS 2004 thru 2013 Projected $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 1999 2000 2001 2002 2003 2004 2004 2005 2006 2007 2008 2009 20102011 2012 2013 Bud Proj Assumptions & Projections: Due to the erratic nature of this revenue source, it is impossible to accurately predict future income. In the interest of long-range planning, staff has prepared projections based on the following assumptions: 1) Interest rates will remain relatively level for the foreseeable future. 2) Departments, particularly Public Works, Central Services and Leisure Services, will begin spending more of the funds allocated to them for capital improvement projects. A-IS '-' \J 3) This increased spending will reduce the amount of funds on deposit resulting in a further reduction in earned interest. Based on the above assumptions, we project Interest and Miscellaneous Revenue income to remain level for the next three years followed by a 3% annual increase. Gasoli ne Taxes In addition to the Constitutional Gas Taxes and the County Gas Tax, local governments are authorized to levy up to 12 cents of local option fuel taxes in the form of three separate gas taxes. The first is a 1 to 6-Cent Local Option Gas Tax imposed on every gallon of motor and diesel fuel sold within the County. The second is a 1 to 5-Cent Local Option Gas Tax imposed on every gallon of motor fuel sold. The third is a tax of one-cent on every gallon of motor and diesel fuel sold. Revenue collected from the Local Option Gas Taxes is distributed between the County and the municipalities of Fort Pierce, Port St. Lucie and St. Lucie Village according to interlocal agreements, which are based on a moving five-year accumulation of transportation, related expenditures by each entity. GAS TAXES 2004 thru 2013 Projected $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 ~ ...- I I I T 1999 2000 2001 2002 2003 2004 2004 2005 2006 2007 2008 2009 2010 2011 2012 Bud Proj Discussion & Concerns: Facing a shortage of revenue to fund needed infrastructure improvements, the St. Lucie County Board of County Commissioners voted to levy 2 of the allowable 5 cents beginning in Fiscal Year 1998. Revenue generated by this tax is being used to repair and replace deteriorating bridges within St. Lucie County. In fiscal year 2002 the Board voted to impose the additional 3 cent per gallon tax and expand the intended use to include all transportation related improvements (i.e. bike paths, sidewalks, drainage, mass transit). A-16 ~ 'wi ~ Total gas tax revenues have increased an average of 5.8% each year since 1993 and although that rate has decreased to 4.8% for the past five years, it must be noted that the Board imposed the additional "9th Cent" and an additional 5-Cents in Local Option Gas Taxes during that time. The portion of Local Option Gas Tax revenues collected by the State and allocated to the County (approximately 37% of all gas tax revenue) has decreased over the past five years as the cities of Port S1. Lucie and Fort Pierce have increased their transportation related expenditures. This trend is expected to continue, particularly in light of the fact that the City of Port S1. Lucie is making major infrastructure improvements in an attempt to facilitate the expanding population. Assumptions & Projections: After considering the expected reduction in Local Option Gas Tax revenue due to the allocation formula, staff is projecting an annual growth of 2% in total gas tax revenue. Half-Cent Sales Tax Local Governments receive a share of the State sales tax collections that is roughly equal to, and is referred to as, the "Half-Cent" Sales Tax. It generates the largest amount of revenue for local governments than any other of the State shared revenue programs. These revenues may be used for countywide programs. During the past two sessions, the Florida Legislature has reduced the State Intangibles Tax, which is the major source of the funds distributed to the counties. Realizing the impact this will have on the counties, the legislature has indicated they will replace the loss in revenue with an increase in sales tax revenue using a base year of 1999-2000 as the 'hold harmless' amount. HAL~CENTSALESTAX 2004 thru 2013 Projected $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 1998 1999 20002001 20022003 200420042005 20062007 2008 2009 2010 2011 2012 Bud Proj Discussion & Concerns: The St. Lucie County Board of County commissioners have A-17 '- '-I confronted serious economic issues. Indicative of these challenges is the fact that during the longest period of economic expansion in US history, the County's allocation of revenues from the Half-Cent Sales Tax only grew an average of 2% annually. A comparison between the total annual State distributions and the annual amount allocated to St. Lucie County from 1993 through 1999 reveals that total distributions from the State to the Counties grew 6.5% per year while the portion allocated to St. Lucie County grew an average of 3.4% per year. Even more alarming is the fact that during the years of 1997 and 1999 the portion allocated to St. Lucie County actually decreased. This has changed for the better. From 1993 through 2003, the distributions from the State grew 5.8% per year while the portion allocated to St. Lucie County kept pace, growing 5.4% per year. Another concern is the impact that Article V, Revision 7 will have on this source of revenue. The legislature has indicated that a portion of the Half Cent Sales Tax will be diverted to help fund the courts beginning this fiscal year. After the initial reduction the normal growth in this revenue will resume and be passed on to the counties. Assumptions & Projections: The goal of attracting viable businesses to the area, raising the local economy to a level that will increase the discretionary income of county residents, and reducing the unemployment rate will take years to achieve. Having said that, it must be noted that he County has seen considerable improvement as a result of the increased emphasis on economic development. Over the past three years the economy has slowed considerably. While staff sees improvements, we are taking a conservative approach when budgeting anticipated revenue from the Half-Cent Sales Tax. For fiscal year 2005 we increased the anticipated revenue by 2.4%. Thereafter, staff projects a 5% annual increase State Shared Revenue The Florida State Department of Revenue uses an established formula to apportion to each eligible county a certain amount of revenue collected from cigarette and intangible taxes levied by the State. The formula is based on county population, unincorporated population, and county sales tax collections. Distributions are usually consistent from month to month with the exception of July when the State makes an annual adjustment based on the past fiscal year collections. Discussion & Concerns: Beginning in Fiscal Year 1999 the State Legislature reduced the Intangibles Tax with the intent of eventually eliminating it. This was the main source of Shared Revenue receipts allocated to the counties. During the fiscal year 2000 session, legislators agreed to replace most of the lost revenue with an increase in State sales tax distributions using Fiscal Year 1999-2000 as the base year. Since Fiscal Year 1991, revenues from the State's "County Revenue Sharing Program" have averaged an annual growth rate of 4.4%. Recently, (between Fiscal Years 1998 and 2003), the growth rate has averaged negative 3.8%. This source of revenue will be reduced in A-18 ~ ...., fiscal year 2005 by the Article V, Revision 7 Constitutional Amendment. STATE REVENUE SHARING 2004 thru 2013 Projected $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0 1999 2000 2001 2002 2003 2004 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Bud Proj Assumptions & Projections: Because St. Lucie County is one of the fastest growing areas in the State, staff anticipates a positive trend. Staff predicts a decrease in State Shared Revenue for fiscal year 2005 as a result of the Article V, Revision 7 Constitutional Amendment, followed by a 4% increase thereafter. Franchise and PrivileQe Fees FRANCHISE FEES & TELECOM TAXES 2004 thru 2013 Projected $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0 ..... ------- . ~ .. ~ .. ............ ... ...~ .... - - - - - - - - - .... I I I I ~ ~ ~ ~. ~ D . ~ ~ ~ fu ~ ~ , ~. ~ W ~ ~ ¥ ~ ~ ~ ~) ~ ~ ~ ~ S ~ ~ ~ ~ ryCS 'V 'ìì 'ìì ~ v ~ ~ ~ ryCS ~ ryCS ryCS ry~ ~ ry~ ry~ ryCS ryCS I-+- ELECTRIC --- TELECOM -.....- TOTAL I The County negotiated agreements with the Florida Power and Light Company, the Fort Pierce Utilities Authority, Adelphia and AT&T Comcast Cable companies allowing each A-19 '-' ~ a non-exclusive franchise to operate facilities within County rights-of-ways in the unincorporated areas of the County. In consideration for the franchise, each entity has agreed to pay a fee. In the case of the electric companies this fee is remitted to the County. Fees charged to telecommunications related companies pay the fee to the State who then distributes the revenue to each respective county. This fee is an agreed upon percentage of their revenues, less actual write-offs, which are 'billed' to customers living within the unincorporated area of the County. Revenues generated through Franchise and Privilege Fees are used to fund projects primarily in the unincorporated area of the County designed to upgrade or expand facilities and infrastructure. Discussion & Concerns: The Communications Services Tax Simplification Law, Chapter 00-260 Laws of Florida (the Communications Tax Law) combines current State and local taxes under a single law administered by the Florida Department of Revenue (DOR). Beginning October 1,2001, all communication services will be taxed at the same rate. The Communications Tax Law repeals all State, county, and municipal taxes and fees on communications services and replaces them with a new, simplified communications services tax. Assumptions & Projections: St. Lucie County began collecting Franchise and Privilege Fees in Fiscal Year 1998. Receipts from this source have grown significantly each year and considering the growth of St. Lucie County there is no reason to believe it will cease. The major contributors to this source are the electric companies but blending the three streams results in a projected 4.7% annual growth rate. Tourist Development Tax In 1984 the county's voters approved a referendum levying a two cent Tourist Development Tax. Revenue from these two cents are pledged to pay for the St. Lucie County Sports Complex operations and to the extent available, to pay for debt service on industrial revenue bonds issued to finance construction of the stadium complex. In 1987, the Board of County Commissioners adopted Ordinance No. 87-82 levying a third cent tourist development tax to promote and advertise tourism in St. Lucie County. By adopting Ordinance No. 97-14 in 1997, the Board levied a fourth cent for the express purpose of paying debt service on bonds issued to finance the renovation of the St. Lucie County Sports Complex. In 2003, the Board approved Ordinance 03-12, levying a fifth cent for the purpose of paying debt service on bonds issued to finance improvements at the St. Lucie County Sports Complex and to pay for capital facilities that promote tourism at the St. Lucie County Fairgrounds and the area north of Midway Road. A-20 ~. ......, Tourist Development Tax 2004 thru 2013 Projected $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 1999 2000 2001 2002 2003 2004 2004 2005 20062007 2008 2009 2010 2011 2012 2013 Bud Proj Discussion & Concerns: Generally, collections of the Tourist Development Tax have shown a positive trend and considering the fact that S1. Lucie County is adding new attractions such as the S1. Lucie Marine Center, which houses Smithsonian Marine Ecosystem Exhibit, a new Fairgrounds with an Equestrian Arena and the Oxbow (Children's) Environmental Learning Center we expect this to continue. In addition to new facilities, the county's aggressive 'Investment for the Future' program has resulted in improved access to the local beaches, construction of additional boat ramps and improvements to existing ones, all of which will attract additional visitors. Assumptions & Projections: Over the last five years, the Tourist Development Tax has averaged an annual increase of 13.1 %. Realizing that this source of revenue is highly correlated with the tourist industry and the State of the economy, staff anticipates the annual rate of change to increase as the economy improves. Staff projects Tourist Development Tax Revenues will increase by an average annual rate of 4%. A-21 '- '" ST. LUCIE COUNTY - BOARD OF COUNTY COMMISSIONERS PERSONNEL HISTORY REPORT FISCAL YEAR 1996 - FISCAL YEAR 2005 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 "/. CHANGE GENERAL GOVERNMENT Commission 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 0% County Administralor 7.00 6.00 6.00 6.00 6.00 7.00 10.00 10.00 9.00 9.00 0% Media Re1atioDS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3.00 4.00 33% County Attornev 11.00 11.00 11.00 11.00 11.00 11.00 11.00 11.00 11.00 11.00 0% Infonnation TeclmoloI!V 40.50 41.00 43.50 43.50 44.50 47.50 52.50 54.50 54.50 54.50 0% Total General Government 63.50 63.00 65.50 65.50 66.50 70.50 78.50 80.50 82.50 83.50 1% ADMINISTRATIVE SERVICES Management and Budget 7.00 7.00 7.00 7.00 7.00 8.00 11.00 11.00 11.00 9.00 -18% Hwnan Resources/Risk Mgt 6.20 6.20 6.25 7.25 9.25 9.25 9.25 9.25 10.25 10.25 0% Purchasin.. 7.00 8.00 9.00 9.00 8.50 8.50 8.50 8.50 8.50 8.50 0% Central Services 58.00 51.00 48.00 50.00 49.00 74.00 81.50 81.50 83.80 84.38 1% Total Administrative Services 78.20 72.20 70.25 73.25 73.75 99.75 110.25 110.25 113.55 112.13 -1% AGRICULTURE 12.10 12.10 11.60 11.60 14.40 14.90 18.80 20.00 21.00 22.00 5% COMMUNITY SERVICES 5.20 5.20 5.20 5.20 6.20 6.20 7.20 7.20 9.20 9.20 0% CULTURAL AFFAIRS Direclor 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 2.00 100% Museums 5.60 5.60 3.60 4.10 3.85 3.85 4.35 4.35 5.10 5.10 0% Marine Center 0.00 0.00 0.00 0.00 0.00 1.00 2.50 2.50 2.50 2.50 0% Total Cultural Affairs 5.60 5.60 3.60 4.10 3.85 4.85 6.85 7.85 8.60 9.60 12% GROWTH MANAGEMENT Administration 3.00 3.00 3.00 3.00 4.00 4.00 4.00 4.00 4.00 8.00 100% Growth Management 15.00 15.00 15.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -100% Plannin.. 13.00 14.00 14.00 18.00 9.00 11.00 13.00 13.00 14.00 10.00 -29% Economic Develonment 0.00 0.00 0.00 4.00 4.00 4.00 4.00 3.00 0.00 0.00 -100% GlSrreclmical Services 0.00 0.00 0.00 0.00 5.00 3.00 5.00 5.00 6.00 6.00 0% Resource Protection 0.00 0.00 0.00 0.00 3.00 0.00 0.00 0.00 0.00 0.00 ·100% Tourism 2.10 2.10 2.10 2.\0 2.50 2.50 4.00 4.00 0.00 0.00 -100% Economic & Tourist Deve]onment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7.00 7.00 0% Total Community Develonment 33.10 34.10 34.10 27.10 27.50 24.50 30.00 29.00 31.00 31.00 0% LIBRARY 66.40 66.40 67.80 67.80 67.80 67.80 71.20 73.60 77.40 77.12 0% MOSOUlTO CONTROL 22.60 22.60 24.50 23.50 23.50 22.50 23.40 23.40 25.60 26.88 5% PARKS AND RECREATION Administration 5.00 5.00 5.00 5.00 5.00 5.00 5.00 6.00 6.00 6.00 0% CiVic Center 15.25 15.25 15.25 13.25 13.25 11.80 11.25 11.25 11.25 11.25 0% Fainzrounds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4.00 6.00 8.00 33% ·Parks 61.00 61.00 61.00 60.00 60.00 60.00 65.04 67.79 67.79 68.79 1% Recreation 22.85 22.85 24.80 24.80 25.80 25.80 27.80 28.80 30.30 30.80 2% Savannas 3.20 3.20 3.20 3.20 3.20 3.90 3.90 3.90 5.90 5.90 0% Golf Course 25.35 23.50 24.00 24.00 25.00 25.00 25.00 25.00 25.00 25.00 0% ·Snorts Comolex 8.50 12.00 12.00 12.00 ]2.00 12.00 13.88 13.88 13.88 13.88 0% Total Parks and Recreation 141.15 142.80 145.25 142.25 144.25 143.50 151.87 160.62 166.12 169.62 2% PORT AND AIRPORT Aimort 7.00 6.00 7.00 5.00 5.00 5.00 7.50 7.50 7.50 7.50 0% Port·· 1.00 1.00 1.60 1.60 0.00 0.00 0.00 0.00 1.00 1.00 0% Total Port and A/roort 8.00 7.00 8.60 6.60 5.00 5.00 7.50 7.50 8.50 8.50 0"10 PUBLIC SAFETY Central Conununicatioos 46.00 49.00 49.00 49.00 49.00 50.00 50.00 54.00 59.00 62.00 5% Emen>en= Management 4.00 4.00 4.00 4.00 3.00 3.00 3.00 3.00 3.00 3.00 0% Animal Control 3.60 3.60 3.60 3.60 3.60 3.60 3.60 4.00 4.00 4.00 0% RAD 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 0% Marine Safety 13.00 13.00 13.00 14.00 13.00 13.00 13.00 13.00 13.00 13.00 0% Total Public Safetv 68.60 71.60 71.60 72.60 70.60 71.60 71.60 76.00 81.00 84.00 4% A-22 "" """ ST. LUCIE COUNTY - BOARD OF COUNTY COMMISSIONERS PERSONNEL HISTORY REPORT FISCAL YEAR 1996 - FISCAL YEAR 2005 8/23/04 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 % CHANGE PUBLIC WORKS Administration 2.00 2.00 2.00 2.00 2.00 2.00 3.00 3.00 3.00 4.00 33% Enl!Ïneerin2 22.25 22.25 22.25 23.25 23.00 23.00 23.25 24.25 25.25 26.25 4% Erosion District 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0% Code Compliance 17.00 17.00 17.00 25.00 33.00 35.55 36.55 44.55 47.55 50.55 6% Solid Waste 33.00 31.00 29.00 29.00 29.00 32.00 33.00 32.00 39.00 41.00 5% Recvclim! 2.75 4.00 2.00 2.00 2.00 0.00 0.00 0.00 0.00 0.00 -100% Road & Bridge 85.00 83.00 79.00 76.00 75.00 74.00 74.00 74.00 79.00 80.00 1% Stonnwater MSTU 0.00 0.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 0% Environmental Resources 0.00 0.00 0.00 0.00 0.00 7.00 12.00 14.00 15.00 16.00 7% Total Public Works 163.00 160.25 155.25 161.25 168.00 177.55 185.80 195.80 212.80 221.80 4% 'SOIL & WATER 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0% STRATEGY & SPECIAL PROJECTS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1.00 0% UTILITIES 'Utilities Ooerations 2.75 4.00 4.00 5.00 5.00 6.00 7.33 8.33 8.33 9.33 12% VETERANS 6.00 6.00 6.00 6.00 6.80 6.80 7.55 7.61 8.90 9.65 8% TOTAL POSITIONS APPROVED: 677.20 673.85 674.25 672.75 684.15 722.45 778.85 808.66 855.50 876.33 2% PERCENT CHANGE EACH YEAR -0.58% -0.49% 0.06% -0.22% 1.69% 5.60% 7.81% 3.83% 5.79% 2.43% · This position in the past was not included in this report, 2002-2003 we implemented the changes. -Personnel appropriations were collected from Budget Manuals, Department Directors, and Personnel and Payroll records. The Office of Mgmt & Budget has compiled the data and finalized the actual approvals for each year. -In departments that restructuring has occurred in, the data has been modified to reflect the actual trend. · The Electrician is being funded by Parks, Sports Complex, and Utilities. .. This ·position has been approved but is not funded. -Personnel appropriations were collected from Budget Manuals, Department Directors, and Personnel and Payroll records. The Office of Mgmt & Budget has compiled the data and finalized the actual approvals for each year. -In departments that restructuring has occurred in, the data has been modified to reflect the actual trend. · The Electrician is being funded by Parks, Sports Complex, and Utilities. A-23 ~ "wi ST. LUCIE COUNTY FUND DEFINITIONS FUND DEFINITIONS: An independent fiscal and accounting entity consisting of a self-balancing set of accounts for recording cash and/or other assets together with related liabilities, reserves, and equities segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with certain defined regulations, restrictions, and limitations. GOVERNMENTAL FUND TYPES: 001 GENERAL FUND To account for all financial resources except those required to be accounted for in another fund. 101-199 SPECIAL REVENUE FUNDS To account for the proceeds of specific revenue sources which are legally restricted to expenditures for a specific purpose. 201.299 DEBT SERVICE FUNDS To account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. 301.399 CAPITAL PROJECT FUNDS To account for financial resources to be used for the acquisition or construction of major capital projects. 401-499 ENTERPRISE FUNDS To account for the operations that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs(expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. 501.599 INTERNAL SERVICE FUNDS To account for the financing of goods and services provided by one department or agency or agencies of the governmental unit, or other governmental units, on a cost-reimbursement basis. 601.699 TRUST AND AGENCY FUNDS To account for assets held by a governmental unit in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and/or other funds. Source: State of Florida, Uniform Accounting System Manual, 1994 Edition. B-l '- ~ ST. LUCIE COUNTY FUND DESCRIPTIONS FUND FL STATUTE SOURCES AND USES GENERAL FUND 001 GENERAL FUND 129.02 (1) F.S. REV: Ad Valorem Taxes, Sales Tax, Licenses. Racing Tax, User fees, "General" revenue EXP: Leisure Services, Central Services, Health Services, Administrative, Property Appraiser, Tax Collector, Clerk to Board, Supervisor of Elections, General, Commission SPECIAL REVENUE FUNDS 101 TRANSPORTATION TRUST 129.02 (2) F.S. REV: Gas Taxes. Franchise Fees, Impact Fees, Mobile Home Tags, Permits EXP: Capital Transportation Projects, Road & Bridge, Engineering, Public Works Administration 102 UNINCORPORATED SERVICES 129.02 (6) F.S. REV: Ad Valorem Taxes, Fees, Fines EXP: Planning, Eco. Dev.. Building & Zoning, Code Compliance, Comm Dev. Admin, Animal Control. Stormwater Drainage. Urban Forester 103 LAW ENFORCEMENT MSTU 129.02 (4) F.S. REV: Ad Valorem EXP: Transfer to fund 107 for Unincorporated Area Road Patrol 104 GRANTS & DONATIONS 129.02 (4) F.S. REV: Grants EXP: Grant Projects 105 STATE LIBRARY GRANT 129.02 (4) F.S. REV: State Library Grant, Donations EXP: Library 106 ADDITIONAL COURT COSTS 129.02 (4) F.S. REV: Court Charges EXP: Reimburse Fund 107 for Additional Court Costs 107 FINE & FORFEITURE FUND 129.02 (3) F.S. REV: Ad Valorem Taxes. Fines, E911 Fee EXP: Sheriff, Judicial, Central Communications, Central Services (Jail & Judicial Maintenance) 108 ART SPECIAL GRANT FUND 129.02 (4) F.S. REV: Grants EXP: Art Programs 109 DRUG ABUSE TRUST FUND 129.02 (4) F.S. REV: Fees EXP: Drug Abuse Programs 111-139 SPECIAL DISTRICTS, 129.02 (6) F.S. REV: Ad Valorem Taxes, Special Assessments MSBU's, MSTU's EXP: Street Lights, Road/Drainage Improvements to special districts 140 PORT & AIRPORT FUNDS 129.02 (6) F.S. REV: FAA Grants, FDOT Grants, Ad Valorem Taxes, Airport Operating Revenue EXP: Airport Expansion, Port Improvement, Airport & Port operations 142 PORT MSBU 129.02 (4) F.S. REV: Special Assessments EXP: Port Development B-2 ~ '-' ST. LUCIE COUNTY FUND DESCRIPTIONS FUND FL STATUTE SOURCES AND USES 145-146 MOSQUITO CONTROL DISTRICT 129.02 (6) F.S. REV: Ad Valorem Taxes, State Allocation, Grants EXP: Mosquito Control 160 RAD PLAN MAINTENANCE 129.02 (4) F.S. REV: FPUState Grant EXP: Radiological Planning and Exercises 162 TOURISM DEV - 5TH CENT 129.02 (4) F.S. REV: Tourism Dev- 5th Cent EXP: Sports Complex Parks and Recreation Improvements 170 COURT FACILITIES FUND 129.02 (4) F.S. REV: Court Fees EXP: Judicial Maintenance & Capital 171 COURT FACILITIES FUND - COURT 129.02 (4) F.S. REV: Court Filing Charges and Court Loses EXP: Construction, operation and maintenance of court facilities 181 HOUSING AUTHORITY 129.02 (4) F.S. REV: Residual Funds from Loan program EXP: St. Lucie County Housing Authority 182 ENVIRONMENTAL LAND ACQUISITION 129.02 (4) F.S. REV: Ad Valorem Taxes EXP: Environmental Land Acquisition 183 COURT ADMINISTRATOR 129.02 (4) F.S. REV: Transfer from Fine & Forfeiture(107), Grants, Circuit Counties Share EXP: Court Administrator, Mediation 184 EROSION OPERATING FUND 129.02 (6) F.S. REV: Ad Valorem Taxes EXP: Erosion Control Operations, Maintenance, Contruction 185 HOUSING ASSISTANCE (SHIP) 129.02 (4) F.S. REV: Grants EXP: Housing Assistance Program 186 RECYCLING OPERATING FUND 129.02 (4) F.S. REV: Garbage Franchise, Grants EXP: County Recyding Program 187 BOATING IMPROVEMENT PROJECTS 129.02 (4) F.S. REV: Vessel Fees EXP: Interest on Projects DEBT SERVICE FUNDS 201-295 INTEREST & SINKING FUNDS 129.02 (5) F.S. REV: Ad Valorem Taxes, State Revenue Sharing, Special Assessments EXP: Debt Service on Bonds CAPITAL PROJECT FUNDS 301 S. COUNTY REGIONAL STADIUM 129.02 (4) F.S. REV: Bond Proceeds, Donations EXP: South County Annex 302 EROSION CAPITAL FUND 129.02 (4) F.S. REV: Cash Balance from Bond Proceeds, Grants EXP: Erosion Control Capital Projects 304 COMMUNICATIONS SYSTEM FUND 129.02 (4) F.S. REV: Additional Traffic Fine EXP: New Communications system B-3 ~ '" FUND ST. LUCIE COUNTY FUND DESCRIPTIONS FL STATUTE SOURCES AND USES 305 BEACH BOND 310 IMPACT FEES FUND 315 COUNTY BUILDING FUND 316 COUNTYfTRANSPORTATION CAPITAL 330-339 CAPITAL MSBU FUNDS 342 PORT DEVELOPMENT FUND 352 SHI WASTE WATER TREATMENT 362 SPORT COMPLEX IMPROVEMENT 370 MSBU INHOUSE FINANCING 382 ENVIRONMENTAL LAND 388-399 CAPITAL MSBU FUNDS ENTERPRISE FUNDS 401-402 S.L.C. LANDFILL 418 GOLF COURSE 421-452 UTILITY FUNDS 461 SPORTS COMPLEX 471-489 UTILITY FUNDS 129.02 (4) F.S. REV: Cash Balance from Bond Proceeds EXP: Beach Acquisition & Capital Improvements 129.02 (4) F.S. REV: Impact Fees EXP: Parks. Libraries, Public Building and Correctional Building 129.02 (4) F.S. REV: Cash Balance from Bond Proceeds EXP: Sheriffs Administration Bldg, ADA Improvements, Capital projects as approved by BOCC 129.02 (4) F.S. REV: Franchise Fees, Gas taxes EXP: Capital Transportation Projects, Parks Capital Projects, Capital projects as approved by BOCC 129.02 (4) F.S. REV: Bond Proceeds, Special Assessments EXP: MSBU Capital costs 129.02 (4) F.S. REV: Cash Balance from Bond Proceeds EXP: Port Development 129.02 (4) F.S. REV: Cash Balance from Bond Proceeds EXP: Construction of waste and water treatment plant 129.02 (4) F.S. REV: Cash Balance from Bond Proceeds EXP: Sports Complex improvements 129.02 (4) F.S. REV: Transportation Trust Fund EXP: Assessment Proceeds from Property Owners 129.02 (4) F.S REV: Bond Proceeds EXP: Environmental Land Acquisition 129.02 (4) F.S. REV: Bond Proceeds, Special Assessments EXP: MSBU Capital costs 129.02 (4) F.S. REV: EXP: Landfill fees, Garbage Franchise, Grants Landfill operations, capital, reserves, debt service 129.02 (4) F.S. REV: EXP: Golf Course User Fees, Sales Golf Course Operations 129.02 (4) F.S. REV: EXP: Utility User Fees, Bond Proceeds Utility operations, capital 129.02 (4) F.S. REV: Sports Complex operating revenues, 2-cent Tourism Tax (transfer from Fund 610) Sports Complex operations, maintenance, and payment to SLW EXP: 129.02 (4) F.S. REV: EXP: Utility User Fees, Bond Proceeds Utility operations, capital B-4 "-' '-" FUND ST. LUCIE COUNTY FUND DESCRIPTIONS FL STATUTE SOURCES AND USES 129.02 (4) F.S. REV: EXP: Permit Fees Code Compliance(Buildinglnspections) 491 BUILDING CODE FUND INTERNAL SERVICE FUNDS 505 INSURANCE & LOSS FUND 610-611 ONE-CENT TOURISM TRUST FUND 615 IMPACT FEES 620 LAW ENFORCEMENT TRUST FUND 625 LAW LIBRARY 660 J & J UTILITIES 665 ART IN PUBLIC PLACES TRUST FUND 666 SLC ECONOMIC DEV TRUST FUND 670-699 CAPITAL MSBU FUNDS TOTAL FUNDS OF ST. LUCIE COUNTY : 129.02 (4) F.S. REV: Charges to departments, and constitutional officers EXP: Health and Life Programs, Property, Workers Compensation, and Liability coverage 129.02 (4) F.S. REV: One-cent Tourism Tax EXP: Tourism Division Salaries & Promotions 129.02 (4) F.S. REV: Impact Fees Transfer to 101 for Road projects, Disbursement of other EXP: agency fees 129.02 (4) F.S. REV: Confiscated Property EXP: Sheriff 129.02 (4) F.S. REV: Law Library Fees EXP: Law Library Operations and books 129.02 (4) F.S. REV: Utility User Fees EXP: Utility operations 129.02 (4) F.S. REV: Transfer from various capital projects EXP: Art work as per ordinance 129.02 (4) F.S. REV: Delinquent Taxes, Occupational Licenses EXP: SLC Economic Dev Trust Fund 129.02 (4) F.S. REV: Bond Proceeds, Special Assessments EXP: MSBU Capital costs 244 FUND SOURCES & USES are listed in major revenue/expenditure order for each fund. B-5 W' "I ST. LUCIE COUNTY BOARD OF COUNTY COMMISSIONERS BUDGET BY FUND FISCAL YEAR 2004-05 FUND 2001-02 2001-02 2002-03 2002-03 2003-04 2004-05 % FUND NAME # BUDGET ACTUAL BUDGET ACTUAL BUDGET TENTATIVE GENERAL FUND 001 68,099,048 41,172,578 68,098,824 37,489,879 82,622,529 85,548,736 4% TRANSPORTATION TRUST FUND 101 30,807,713 10,457,395 36,122,581 12,893,081 49,644,874 57,570,134 16% UNINCORPORATED SERVICES FUND 102 7,690,497 3,894,754 11,736,038 3,267,987 17,414,297 15,331,472 -12% LAW ENFORCEMENT MSTU 103 2,882,105 2,857,206 1,480,785 54,434 1,881,942 2,084,486 11% GRANTS AND DONATIONS FUND 104 345,918 177,469 356,502 179,626 337,964 371,840 10% LIBRARY SPECIAL GRANTS FUND 105 408,252 277,756 470,423 396,189 305,600 229,250 -25% ADDITIONAL COURT COSTS FUND 106 229,000 251,061 259,650 125,057 281,120 0 -100% FINE AND FORFEITURE FUND 107 50,309,043 47,256,527 53,735,613 50,968,578 45,343,828 50,324,751 11% ARTS SPECIAL FUND 108 5,426 5,225 0 0 0 0 n/a DRUG ABUSE FUND 109 11,013 960 14,259 420 24,528 8,329 -66% RIVER PARK I FUND III 38,938 33,356 37,877 29,981 40,211 43,987 9% RIVER PARK II FUND 112 7,960 6,700 7,500 5,472 8,769 9,812 12% HARMONY HEIGHTS 3 FUND 113 3,159 2,633 3,194 2,368 4,086 4,358 7% HARMONY HEIGHTS 4 FUND 114 6,527 5,663 6,829 5,202 7,719 8,343 8% SHERATON PLAZA FUND 115 7,027 5,746 5,710 5,137 8,592 8,991 5% SUNLAND GARDENS FUND 116 7,961 6,411 7,289 5,774 8,508 8,951 5% SUNRISE PARK FUND 117 2,044 1,620 1,941 1,449 2,755 2,848 3% PARADISE PARK 118 11,435 9,400 11,621 7,367 10,388 11,090 7% HOLIDAY PINES FUND 119 11,432 9,440 10,234 8,497 11,844 13,183 11% THE GROVE FUND 120 2,298 1,988 2,380 1,794 3,082 3,280 6% BLAKELY SUBDIVISION FUND 121 1,008 1,005 942 785 1,537 1,844 20% INDIAN RIVER ESTATES FUND 122 13,573 11,159 12,764 10,554 14,055 14,837 6% QUEENS COVE LIGHTING DISTRICT 123 3,957 3,293 3,754 2,964 4,652 5,015 8% LONGWOOD ESTATES FUND 124 2,759 0 2,929 0 0 0 n/a THE WOODS FUND 125 7,886 0 8,414 0 0 0 ¡¡/a SOUTHERN OAK ESTATES LIGHTING 126 1,702 1,434 1,637 1,288 2,445 2,676 9% PINE HOLLOW STREET LIGHTING MSTU 127 8,400 4,456 11,779 3,774 10,296 13,770 34% KINGS HWY INDUSTRIAL PARK LIGHTING 128 33,358 1,400 19,920 7,597 26,547 21,862 -18% PARKS MSTU 129 0 0 3,937,423 3,922,316 6,288,581 7,853,812 25% SLC PUBLIC TRANSIT MSTU 130 0 0 0 0 930,663 1,157,758 24% MONTE CARLO LIGHTING MSTU #4 136 21,197 16,820 18,095 15,122 20,566 23,924 16% PALM LAKE GARDENS MSTU FUND 138 1,445 1,366 1,571 1,242 2,315 2,535 10% PALM GROVE FUND 139 10,169 8,618 9,759 7,735 10,801 12,022 11% PORT AND AIRPORT 140 13,364,238 3,178,267 14,122,885 1,550,608 16,957,584 16,587,258 -2% PORT MSBU DEVELOPMENT FUND 142 153,140 28,915 136,050 29,007 153,485 106,510 ·31% MOSQUITO CONTROL FUNDS 145 2,904,314 2,142,775 3,045,712 2,070,577 3,557,577 4,118,169 16% MOSQUITO CONTROL STATE FUNDS 146 34,839 34,728 47,249 44,559 46,945 45,191 -4% RAD 160 237,924 228,545 244,271 205,901 253,200 298,632 18% TOURISM DEV - 5TH CENT 162 0 0 0 5,644 412,270 494,688 20% COURT FACILITIES 170 652,758 0 834,215 0 1,019,655 1,639,124 61% COURT FACILITIES FUND 171 75,308 0 100,898 0 126,504 141,062 12% HOUSING AUTHORITY 181 56,481 8,119 61,154 11,609 65,084 48,108 ·26% ENVIRONMENTAL LANDS 182 62,378 0 65,036 0 66,821 0 -100% COURT ADMINISTRATOR 183 1,862,479 608,644 2,191,406 660,594 2,033,639 2,206,490 8% EROSION DISTRICT 184 4,842,388 1,152,971 5,467,716 2,849,818 6,063,011 3,404,660 -44% SHIP 185 1,158,083 496,628 1,119,210 543,674 1,325,000 1,054,656 -20% RECYCLING OPERATING FUND 186 315,724 294,000 23,908 0 0 0 n/a BOATING IMPROVEMENTS PROJECTS 187 112,563 0 290,719 16,392 351,679 316,096 -10% BLUEFIELD RANCH IMPROVEMENTS 188 102,000 0 101,855 0 107,655 106,579 -1% S. COUNTY REGIONAL STADIUM 201 54,704 54,778 54,681 54,612 55,042 54,963 0% EROSION BOND ( & S FUND 202 5,450 5,414 0 0 0 0 n/a COMMUNICATION SYSTEM I & S FUND 204 1,260,902 904,578 1,462,512 1,201,823 1,294,036 1,298,525 0% BEACH BOND I & S FUND 205 1,341,572 1,077,847 1,117,633 1,090,713 55,578 0 -100% IMP ACT FEES I&S 210 0 262,163 n/a 5YR BUILDING BOND I & S FUND 215 6,393,594 2,888,632 48,418,235 41,185,625 8,488,754 8,857,602 4% COUNTY CAPITAL I&S 216 961,239 n/a JAIL BOND I & S FUND 220 168,384 161,606 0 0 0 0 n/a BECKER ROAD I&S FUND 235 748,445 216,794 675,453 357,997 415,927 225.015 -46% PORT I&S FUND 242 646,195 300,60 I 605,158 323,960 546,740 551,361 1% CAPITAL PROJECTS I&S 250 0 577,579 n/a TOURISM DVE 4TH CENT I & S FUND 262 484,704 439,388 461,137 202,116 931,358 1,074,864 15% ENVIRONMENTAL LAND I & S FUND 282 5,173,078 4,598,355 5,278,880 1,600,835 1,993,693 2,177,499 9% RIVER BRANCH I &S FUND 295 0 0 15,122 4,665 40,987 36,526 ·11% S. COUNTY REGIONAL STADIUM 301 8,452 0 27,123 0 23,250 0 -100% COMMUNICATIONS SYSTEM 304 117,326 96,318 0 0 0 0 n/a BEACH BOND 305 253,954 1,000 258,649 0 260,209 259,857 0% IMP ACT FEE FUNDS 310 4,780,794 365,140 8,544,383 1,509,788 12,523,895 16,934,994 35% COUNTY BUILDING BOND FUND 315 773,170 23,768 28,095,222 98,857 27,390,435 25,159,061 -80/0 COUNTY & TRANSPORTATION CAPITAL 316 18,973,016 4,409,435 31,068,953 9,252,179 34,104,230 19,800,569 -42% LAKEWOOD PARK FUND 330 5,462 2,130 3,629 1,424 3,361 0 -100% TWIN OAK TRAIL ACCESS FUND 332 247 0 0 0 0 0 n/a BECKER ROAD ASSESSMENT CAPITAL 335 168,791 160,242 0 0 0 0 n/a PORT DEVELOPMENT CAP IT AL FUND 342 215,667 0 217,095 0 220,670 221,328 0% B-6 "" .;. ....., ST. LUCIE COUNTY BOARD OF COUNTY COMMISSIONERS BUDGET BY FUND FISCAL YEAR 2004-05 FUND 2001-02 2001-02 2002-03 2002-03 2003-04 2004-05 % FUND NAME # BUDGET ACTUAL BUDGET ACTUAL BUDGET TENTATIVE SHIWSTEWATERTREATMENT 352 121,393 II 8,375 0 0 0 0 nla SPORTS COMPLEX IMPROV FUND 362 587,414 42,828 544,879 756,998 9,122,460 0 -100% MSBU INHOUSE FINANCING PROJECTS 370 321,935 23,774 521,841 110,817 699,898 736,494 5% ENVIRONMENTAL LAND CAPITAL 382 9,227,321 90,644 9,347,350 4,912,950 11,328,977 5,701,033 -50% BRIARGATE MSBU CAPITAL 388 39,398 6,155 0 0 0 0 nla ROUSE ROAD MSBU CAP IT AL 389 287,732 216,620 247,118 45,251 0 0 nla TREASURE COVE/OCEAN HARBOR S 390 674,470 91,771 2,252,748 665,512 2,310,215 788,000 -66% RIVER BRANCH MSBU CAPITAL 395 317,499 270,859 189,388 15,125 ° ° nla LENNARD ROAD 1 ROADW A YY CAPITAL 396 391,350 123,520 276,345 44,003 949,609 347,458 -63% LENNARD ROAD 2 WATER CAPITAL 397 76,759 205 76,357 96 235,849 36,872 -84% LENNARD ROAD 3 SEWER CAPITAL 398 35,830 203 35,406 95 110,095 26,327 -76% GREY TWIG LANE MSBU 399 152,000 II ,083 346,070 1,140 187,304 164,579 -12% SANITARY LANDFILL 401 19,842,017 5,623,II5 16,570,936 6,763,499 23,080,978 13,250,970 ·43% GOLF COURSE 418 2,569,569 1,966,270 2,243,544 1,332,039 2,313,847 2,008,710 -13% HEW UTILITIES 421 100,992 51,778 104,358 40,869 113,983 157,699 38% NO. HUTCHINSON UTILITIES 441 2,877,957 1,815,954 2,642,565 1,436,138 2,672,441 2,574,656 -4% NO. HUTCHINSON R&R 448 459,966 373,063 340,926 116,048 186,956 175,703 -60/0 NO. HUTCHINSON CAPITAL 449 3,233,649 641,773 2,122,829 937,501 2,399,238 2,078,206 -13% SO. HUTCHINSON UTIITIES FUND 451 2,387,391 1,798,637 2,435,489 1,020,015 2,160,818 2,313,417 7% SO. HUTCHINSON RENEWAL & REPLCMNT 458 255,454 149,332 1,066,155 147,223 787,342 273,550 -65% SPORTS COMPLEX 461 1,555,083 1,687,285 1,944,659 1,316,732 1,873,756 1,676,909 -II% HOLIDAY PINES UTILITIES 471 1,049,196 863,364 1,863,449 641,844 1,124,032 2,457,693 119% HOLIDAY PINES RENEWAL REPLACE 478 287,750 161,129 277,021 94,886 78,072 63,724 -18% HOLIDAY PINES CAPITAL FACILITIES 479 48,193 44,659 330,993 27,460 6,288,742 1,323,022 -79% AIRPORT UTILITIES DISTRICT 481 0 ° 3,000 995 86,400 133,231 54% AIRPORT UTILITIES - CAPITAL F AC FUND 489 0 0 7,000 ° 64,193 44,053 -31% BUIWING CODE FUND 491 2,582,231 1,290,630 3,592,188 1,541,113 3,771,332 3,700,000 -2% INFORMATION TECHNOLOGY 501 1,471,610 0 0 0 ° 0 nla INSURANCE & LOSS 505 8,948,458 10,319,173 12,090,047 10,382,567 14,638,355 14,238,339 -30/0 SERVICE GARAGE 510 50,292 ° ° 0 0 0 nla TOURIST DEVELOPMENT 610 1,697,026 1,934,495 833,944 81,923 834,444 970,884 16% TOURIST DEVELOPMENT-ADVERTISING 611 788,642 484,360 671,697 490,856 580,820 581,590 0% IMP ACT FEE FUNDS 615 ° ° 15,942,808 ° ° 0 nla LAW ENFORCEMENT TRUST FUND 620 762,728 512,513 357,995 0 235,319 272,265 16% LAW LIBRARY 625 436,062 0 510,538 212,835 205,000 396,012 93% J & ] UTILITIES 660 3,069 0 ° ° 0 0 nla SLC ART IN PUBLIC PLACES TRUST FUND 665 193,441 1,300 369,951 11,140 627 ,052 1,082,925 73% SLC ECONOMIC DEVELOPMENT 666 173,470 2,120 297,620 101,690 367,075 269,416 -27% F.F.A. ROAD 672 34,120 0 36,286 ° 33,849 ° ·100% SOUTH HUTCHINSON 673 2,890,596 ° 3,514,543 0 3,550,944 3,921,165 10% DRIFWOOD MANOR 674 32,665 ° 16,967 ° 16,471 31,384 91% KING ORANGE MSBU 676 48,053 ° 38,693 0 39,206 33,511 -15% LOST TREE ESTATES 677 7,700 0 6,275 0 6,634 4,996 -25% ANITA STREET MSBU 678 16,517 ° 4,789 ° 4,983 10,539 111% TIMBERLAKE ESTATES MSBU 679 52,865 0 31,664 0 32,443 23,656 -27% BRIARGATE MSBU 688 5,660 0 3,005 ° 3,259 3,703 14% ROUSE ROAD MSBU 689 0 ° 5,966 ° 19,503 27,416 41% TREASURE COVE/OCEAN HARBOR 690 0 0 5,000 0 0 ° nla NORTH AlA MSBU 691 71,564 0 16,966 ° 14,053 15,555 II% IDEAL HOWING ROAD MSBU 692 21,004 0 16,887 0 14,377 20,437 42% WESTGLEN MSBU 693 83,818 0 16,910 ° 12,600 12,314 -2% RAINTREE FOREST MSBU 694 60,485 ° 15,812 ° 10,530 9,021 -14% RIVER BRANCH MSBU AGENCY FUND 695 ° 0 5,000 0 17,021 0 -100% LENNARD ROAD 3 - SEWER 698 ° 0 64 ° 0 ° nla GREY TWIG LANE MSBU 699 0 ° ° ° 25,379 ° ·100% GENERAL FIXED ASSETS 901 0 0 0 7,808,936 ° ° nla TOTAL BUDGET: 295,833,168 161,080,034 414,746,427 215,352,941 419,399,222 391,671,698 ·7% B-7 ý I- ;i:d 1--' 00 1-0:: A. . !ii g~1/) ~ª~ 1-0::1 ~oll. 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GLOSSARY AD VALOREM: A tax levied in proportion to the value of the property against which it is levied. ADOPTED BUDGET: The budget as approved by the Board of County Commissioners after two public hearings prior to the beginning of each fiscal year. A G EN CY FUNDS: Agency funds are used to account for the assets held as an agent for individuals, private organizations, other governments, and/or other funds or accounts. Agency funds are purely custodial in nature. AGGREGATE MILLAGE RATE: A rate obtained by dividing the sum of all ad valorem taxes levied by the governing body (Board of County Commissioners for County Government) by the taxable value ofthe county or municipality. Expresses an average tax rate. APPROPRIATION: A legal authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in amount and as to the time when it may be expended. ARTICLE V: Article V of the Florida Constitution. Revision 7 of this article shifts the responsibility for many court-related items from the County to the State. ASSESSED V ALUA TION: A valuation set upon real estate or other property by a government as a basis for levying taxes. Taxable valuation is calculated from an assessed valuation. Assessed value is required to approach 100% of market value in Florida. BALANCED BUDGET: A budget in which the estimated revenues equal the estimated expenditures. BASIS OF ACCOUNTING: The methodology and timing of when revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements. BOARD OF COUNTY COMMISSIONERS (BOCC): Five (5) County officials elected by districts whose responsibility includes establishing County policy, adopting a County-wide budget and establishing a County millage rate. BUDGET: A plan of financial operation, embodying an estimate of proposed expenditures for a given period and the proposed means of financing. Used without any modifier, the term usually indicates a financial plan for a single fiscal year. The term "budget" is used in two senses in practice. Sometimes it designates the financial plan presented to the appropriating body for adoption and sometimes the plan finally approved by that body. It is usually necessary to specify whether the budget under consideration is proposed and tentative or whether it has been approved by the C-5 '-' ~ " app~opriating body. The budget, once adopted, is the legal authorization to expend county funds dUrIng the fiscal year. The budget may be amended during the fiscal year by the governing body and/or management in accordance with procedures specified by law and/or administrative rules and regulations. BUDGET MESSAGE: A general discussion of the proposed budget as presented in writing to the legislative body. CAPITAL ASSET: Assets of significant value and having a useful life of several years. Capital assets are also called fixed assets. CAPITAL IMPROVEMENT PROGRAM: A plan for capital expenditures incurred each year over a fixed period of years to meet capital needs arising from the long-term work program or otherwise. It sets forth each project or other contemplated expenditure in which the government is to have a part and specifies the full resources estimated to be available to finance the projected expenditures. CAPITAL OUTLAYS: Expenditures which result in the acquisition of or addition to fixed assets. CHARGES FOR SERVICES: These revenues include all charges for current services such as recording oflegal documents, zoning fees, county officer fees (fees remitted to county from officers whose operations are budgeted by the Board of County Commissioners), county court fees, circuit court fees, water utility, garbage/solid waste, sewer fees, park, library and recreation fees. Revenue estimates are based on revenue history and operating agency projections. CONSTITUTIONAL OFFICERS: The Property Appraiser, Tax Collector, Supervisor of Elections, Sheriff and Clerk of Court are all independently elected County officials as per State Constitution. CULTURE AND RECREATION: Costs incurred in providing and maintaining cultural and recreational facilities and activities for citizens and visitors are included in this function. Separate categories include all library costs, recreational programs, golf courses, swimming pools, tennis courts, public parks, community centers, camping areas and bicycle paths. Any expenses for special events such as county fairs, civic events, historical celebrations etc. are assigned here. DEBT SERVICE: Payment of interest and repayment of principal to holders of a government's debt instruments (bonds and loans). DEPENDENT SPECIAL DISTRICT: A special district, whose governing body or whose budget is established by the governing body of the County or municipality to which it is dependent. DEPRECIATION: (1) Expiration in the service life of fixed assets, other than wasting assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy, and obsolescence. (2) The portion of the cost of a fixed asset other than a wasting asset which is charged as an expense during a particular period. In accounting for depreciation, the cost of a fixed C-6 ~ ...., asset, less any salvage value, is pro-rated over the estimated service life of such an asset, and each period is charged with a portion of such cost. Through this process, the entire cost of the asset is ultimately charged off as an expense. ECONOMI C ENVIRONMEN'E Costs of providing services to develop and improve the economic conditions of the community, including tourist development, are allocated to this category. Not included are welfare functions which are included in human services. ENHANCEMENT: An improvement to a programmatic service level. EXPENDITURES: Decreases in net financial resources. Expenditures include current operating expenses which require the current or future use of net current assets, debt service and capital outlays. EXPENSES: Decreases in net total assets. Expenses represent the total cost of operations during a period regardless of the timing of related expenditures. FINES AND FORFEITURES: This group of revenues include moneys received from fines and penalties imposed for the commission of statutory offenses, violation oflawful administrative rules and regulations or for neglect of official duty. Some examples include court fines, library fines, and pollution control violations. Revenue estimates are based on revenue history. FISCAL YEAR: A 12-month period of which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations. The County fiscal year is October 1 to September 30. FIXED ASSETS: Assets of a long-term character which are intended to continue to be held or used, such as land, buildings, improvements other than buildings, machinery and equipment. FUNCTIONS: Expenditure classification according to the principal purposes for which expenditures are made. Examples are public safety, public health, public welfare, etc. FUND: A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. FUND BALANCE: A term used to express the equity (assets minus liabilities) of governmental fund types and trust funds. GENERAL FUND: A fund containing the revenues such as property taxes not designed by law for anyone specific purpose. GENERAL GOVERNMENT SERVICES: Includes the costs of providing representation ofthe citizenry by the governing body (BOCC) as well as executive management and administration of the affairs of local government (County Administrator' s Office). Also included in this category are the C-7 '-' ..., financial and administrative costs of government (budgeting, accounting, auditing, property appraisal, tax collecting, personnel, purchasing, communication, printing, stores, property control, grants development and any other support services). In addition, General Government includes legal services (County Attorney), comprehensive planning (County Planning Department), costs of providing a court system (Court Administrator, County Court, State Attorney, Public Defender, Law Library), court reporting, and Infonnation Technology. GENERAL OBLIGATION BOND (GO): When a government pledges its full faith and credit to the repayment of bonds it issues. The term is usually used to refer to bonds which will be repaid from taxes and other general revenue sources. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) : Unifonn minimum standards of and guidelines for financial accounting and reporting. They govern the fonn and content of the basic financial statements ofan entity. GAAP encompass the conventions, rules, and procedures necessary to define accepted accounting practices at a particular time. They include not only broad guidelines of general application, but also detailed practices and procedures. GAAP provides a standard by which to measure financial presentations. GRANT: A contribution of assets (usually cash) by a governmental unit or other organization to another. Typically, these contributions are made to local governments from the state and federal governments. They are usually designated for specific purposes. HOMESTEAD EXEMPTION: A $25,000.00 deduction from the total assessed value of owner occupied property. The taxable value of such a home is $25,000.00 less than the assessed value. HUMAN SERVICES: Costs of providing services for care, treatment and control of human illness and injury are included. Expenditures in this function include mental health, physical health, welfare programs, special needs and interrelated programs such as the provision of health care for indigent persons. Specific health care activities related to the County included the Health Unit, New Horizons, Mosquito Control, Abbie Jean Russell Center, and the Council on Aging. IMP ACT FEES: Monetary payments made by builders or developers to jurisdictions in order to defray the public costs of providing infrastructure services to the development. INFRASTRUCTURE: Facilities on which the continuance and growth of a community depend such as roads and waterlines. INTERGOVERNMENTAL REVENUE: Revenue collected by one government and distributed (usually through some predetennined fonnula) to another level of government(s). INTERNAL SERVICE CHARGES: The Risk Management program generates revenue to fund the program by billing the departments for services provided. Revenues are detennined by agency requirements which, are detennined in the budget review process. The expenditure to the department is an example of and Internal Service Charge. The use of an internal service fund enhances cost accounting and accountability for this in-house service; however, since expenditures are counted in both the originating department and in the internal service fund, this results in a double count of the expenditures. " C-8 "" ."wJI INTERNAL SERVICE FUND: A fund used to account for the financing of goods or services provided by one department to other departments on a reimbursement basis. LEGALLY -ADOPTED BUDGET: The total of the budgets of each County fund including budgeted transactions between funds. LESS 5% ANTICIPATED REVENUES: State law requires that budgeted collections for ad valorem (property tax) revenues be set at not less than 95% of estimates projected by the Tax Collector, and that receipts generally, except for fund balances brought forward, be budgeted at 95% of anticipated levels. LEVY: To impose taxes, special assessments or service charges for the support of County activities. LICENSES AND PERMITS: Revenues derived from the issuance of local licenses and permits. Within this category are professional and occupational licenses, building permits and any other licenses and permits (e.g., building, roofing, plumbing permits; occupational license fees). Revenue estimates are based on prior year collections. MANDATE: Any responsibility, action or procedure that is imposed by one sphere of government on another through constitutional, legislative, administrative, executive or judicial action as a direct order or that is required as a condition of aid. MEASUREMENT FOCUS: The accounting convention which determined (1) which assets and liabilities are included on an entity's balance sheet, and (2) whether its operating statement presents "financial flow" information (revenues and expenditures) or "capital maintenance" information (revenues and expenses). MILLAGE RATE: A rate expressed in thousands. As used with ad valorem (property) taxes, the rate expresses the amount of tax per one thousand dollars of taxable values. MISCELLANEOUS REVENUES: Monies in this category are primarily interest earnings. Types of interest earnings include monies on investments, contracts and notes, interest earnings ofthe Clerk of Court, Tax Collector, Sheriff, Property Appraiser and Supervisor or Elections. Also included would be rents and proceeds for use of public property. Revenue estimates are based on history and analysis of fund balances. MODIFIED ACCRUAL BASIS: The accrual basis of accounting adapted to the governmental fund type Spending Measurement Focus. Under it, revenues are recognized when they become both measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred except for: (1) Inventories of materials and supplies which may be considered expenditures either when purchased or when used; (2) Prepaid insurance and similar items which need not be reported; (3) Accumulated unpaid vacation, sick pay, and other employee benefit amounts which need not be recognized in the current period, but for which larger- than-normal accumulations must be disclosed in the notes to the financial statements; (4) Interest on C-9 '-' ..., special assessment indebtedness which may be recorded when due rather than accrued if , approximately offset by interest earnings on special assessment levies; and (5) Principal and interest on long-term debt which are generally recognized when due. All governmental funds and Expendable Trust Funds are accounted for using the modified accrual basis of accounting. MUNICIPAL SERVICES BENEFIT UNIT (MSBU): A MSBU is a special benefit district created to provide for projects and/or services to a specifically defined area of the County and financed bv a special assessment to only those citizens receiving the benefits of those projects or servIces. MUNICIPAL SERVICES TAXING UNIT (MSTU): A MSTU is a special taxing district authorized by the State Constitution Article VII and the Florida Statues 125.01. The MSTU is a legal and financial mechanism for providing specific services and/or improvements to a defined geographical area. An MSTU may levy ad valorem taxes without a referendum. An MSTU may also use assessments, service charges or other revenue to provide resources. The MSTU is one type of dependent special district. NATIONAL COUNCIL ON GOVERNMENT ACCOUNTING (NCGA): Established the use of fund accounting and of the accounting and reporting standards. NET BUDGET: The legally-adopted budget less all inter-fund transactions. Those amounts in the budget representing transfers and inter-fund reimbursements which in effect are double counted in from the perspective of the entire budget are subtracted from the legally adopted budget amount. NON-EXPENDITURES: Included in this category are transfers, reserves and transfer to constitutional officers. Interfund transfers represents amounts transferred from one fund to another to assist in financing the services of the recipient fund. Transfers do not constitute additional revenues or expenditures of the governmental unit, but reflect the movement of cash from one fund to another. Transfers to constitutional officers· are disbursements to the constitutional officers (Sheriff, Supervisor of Elections and Clerk of the Circuit Court). NON-REVENUES: Non-revenues are categories of monies that are not generated by traditional activities such as taxes, fees for services, or intergovernmental transfers from State to County. Included are such groupings as transfers, bond proceeds, insurance proceeds and unspent budgets and interest earned by Constitutional Officers which must, by State law, be returned to the County. Estimates are based on history or on anticipated transactions such as bond issuances. OBJECTIVE: A simply stated, readily measurable statement of aim or expected accomplishment within the fiscal year. A good statement of objectives should imply a specific standard of performance for a given program: (a) An operational objective focuses on service delivery. (b) A managerial objective focuses on those aspects of management that help staff achieve operational objectives, i.e., staff training, work plan development, etc. C-I0 ~ -.I '" OPERATING BUDGET: A plan of financial operation which encompasses an estimate of proposed expenditures for the calendar year and the proposed means of financing them (revenues). " OPERATING TRANSFERS: Legally authorized transfers from a fund receiving revenue to the fund through which the resources are to be expended. PERFORMANCE BUDGET: A budget which relates expenditures to measures of activity and performance. PHYSICAL ENVIRONMENT: Costs of services provided to achieve a satisfactory living environment are assigned to this group. Categories include utility services, garbage/solid waste control, sewer services, conservation and resource management, flood control and other physical environmental needs. PROD U CTIVITY: Maximizing the use of resources (personnel and dollars) to achieve an effective result at the least possible cost. PROGRAM BUDGET: A budget organized by programs. A program used in this application is a grouping of related activities, projects and services which are similar in purpose. The expenditure focus of a program budget is related to the nature of work and services performed. PROGRAM PERFORMANCE BUDGET: Combines performance measures with a program budget structure. PROPERTY TAX: A tax levied on the assessed value of real property. Also referred to as Ad Valorem Taxes. PROPRIETARY FUNDS: Funds operated like a business and charging user fees. Enterprise and Internal Service Funds fall within this classification. PUBLIC SAFETY: Security of persons and property is the major focus ofthis category. Included are law enforcement (Sheriff, Public Safety), detention and/or correction (county jail), protective inspections (building and zoning inspections), emergency and disaster relief services (emergency management, communications system), and medical examiner. REFERENDUM: Presenting an issue to the voters ofthe County where a majority of voters decide on the issue. RESERVE FOR CONTINGENCIES: An amount set aside, consistent with statutory authority, that can subsequently be appropriated to meet unexpected needs. RESOURCES: Total dollars available for appropriations including estimated revenues, fund transfers and beginning fund balances. RET AINED EARNINGS: An equity account reflecting the accumulated earnings of an Enterprise or Internal Service Fund. C-ll ~ .." 0:. REVENUE BONDS: When a government issues bonds which do not pledge the full faith and credit of the jurisdiction, it issues limited liability revenue bonds. Typically, pledges are made to dedicate one specific revenue source to repay these bonds. Revenue bonds do not require voter approval under state law. REVENUE ESTIMATES: A fonnal estimate of how much revenue will be earned from a specific revenue source from some future period. REVENUES: (1) Increases in governmental fund type net current assets from other than expenditure refunds and residual equity transfers. Under N CGA Statement 1, generallong-tenn debt proceeds and operating transfers-in are classified as "other financing sources" rather than revenues. (2) Increases in proprietary fund type net total assets from other than expense refunds, capital contributions, and residual equity transfers. Under NCGA Statement 1, operating transfers-in are classified separately from revenues. ROLLED-BACK RATE: The millage rate which would generate the same ad-valorem tax revenue as was generated the previous year excluding changes in taxable valuation resulting from new construction, annexation or de-annexation. If the proposed aggregate millage rate exceeds the aggregate rolled-back rate, then by law, the advertisement for the public hearings to adopt the millage must advertise a tax increase. The advertisement must also state the amount of tax which the rolled-back rate would generate, as well as the amount of revenue to be generated by the proposed tax increase. SERVICE LEVEL: Service(s) or product(s) which comprise actual (or expected, depending on whether one is describing a current or future service level) output of a given program. Focus is on results, not measures of workload. SPECIAL REVENUE FUNDS: To account for specific sources of revenue that are legally restricted for expenditures of specific purposes. STATUE: A written law enacted by a duly organized and constituted legislative body. T AX LEVY: The total amount to be raised by general property taxes. TAX RATE: The amount of tax stated in tenns of a unit of the tax base; for example, 5 mills equals 5 dollars for each thousand of taxable value. TAX ROLL: The certification of assessed/taxable values prepared by the Property Appraiser and presented to the taxing authority by July 1 of each year. TAXABLE VALUATION: The value used for computing the ad-valorem taxes levied against property. The taxable value is the assessed value less any exemptions allowed by law. The most common exemption is the $25,000 homestead exemption allowed ifthe owner uses the property as the principle residence. There are also exemptions for disability, government owned and non-profit C-I2 "" ....., co .. owned property. T AXES: Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits such as special assessments. Neither does the term include charges for services rendered only to those paying such charges as, for example, sewer service charges. TENT A TIVE BUDGET: The preliminary budget approved by the Board of County Commissions for the purpose of establishing a millage rate to be mailed to property owners prior to final adoption of a millage rate and budget. TRANSFER: A budget revenue or appropriation to reflect the transfer of dollars from one County fund to another County fund. Revenue transfers reflect transfers from other funds while appropriation transfers reflect transfers to other funds. TRANSFERS IN/OUT: Amounts transferred from one fund to another to assist in financing the services of the recipient fund. Transfers do not constitute revenues or expenditures of the governmental unit but only of the individual funds. Thus, they are budgeted and accounted for separately from other revenues and expenditures. TRANSPORT A TION: Costs incurred for the safe and adequate flow of vehicles, travelers and pedestrians are included. Specific subcategories include road and street facilities, traffic engineering, street lighting (County Department of Public Works), airports (Port & Airport), water transportation systems (canals, terminals, dock and ports), and transit systems. TRIM NOTICE: "True rate in Millage," a tentative tax notice sent to all property owners in August to provide information reflecting tentatively adopted millage rates. TRUST FUNDS: A trust fund is an account for cash set aside in a trustee capacity such as donations for certain programs. UNINCORPORATED AREA: That portion of the County which is not within the boundaries of any municipality. UNIT COST: The cost required to produce a specific product or unit of service such as the cost to process one ton of waste. G:Budget\WP\Budgetû3\Budget Process\Budget Book\GLOSSARY.wpd C-13 \.f Acronyms BMP: Best Management Practice. BOCC: Board of County Commissioners. CRA's: Community Redevelopment Agencies. DOR: Department of Revenue. EXP: Expenditures. F & F: Fines and Forfeitures. FDEP: Florida Department of Environmental Protection. FDOT: Florida Department of Transportation. FFA: Future Farmers of America. FP&L: Florida Power & Light. FS: Florida Statute. FSTED: Florida Seaport and Economic Development. FTE: Full-time equivalents. FY: Fiscal Year. GASB: Government Accounting Standards Board. GFOA: Government Finance Officers Association. GIS: Geographic Information System. GO: General Obligation. HIPAA: Health Insurance Portability and Accountability Act. IRCC: Indian River Community College. MPO: Metropolitan Planning Organization. MSBU: Municipal Service Benefit Unit. G:Budget\WP\Budget03\Budget Process\Budget Book\GLOSSARY.wpd ..." "I '. C-14 "" ., MSTU: Municipal Service Taxing Unit. OMS: Office of Management & Budget. REV: Revenues. SFWMD: South Florida Water Management District. SHIP: State Housing Initiative Partnership. SLCTV: St. Lucie County Television. TRIM: Truth in Millage. VA: Veterans Administration. . G: Budget\WP\Budget03\Budget Process\Budget Book\GLOSSARY.wpd ....., C-15 ( '-' ....., ßOARD OF COUNTY COMMISSIONERS .- John D. Bruhn Doug Coward Paula A. Lewis Frannie Hutchinson Cliff Barnes District 1 District 2 District 3 District 4 District 5 www.co.st-lucie.f1.us PUBLIC HEARING ON THE FINAL FY 2004-2005 BUDGET AGENDA THURSDAY, SEPTEMBER 16, 2004 5:05 P.M. INVOCATION PLEDGE OF ALLEGIANCE 1. REVIEW OF AGENDA 1A. NOTES CONCERNING THE MEETING: OPEN, CONDUCT, AND CLOSE PUBLIC HEARING AS BOARD OF COUNTY COMMISSIONERS, MOSQUITO CONTROL BOARD AND EROSION CONTROL BOARD. MILLAGES WILL BE READ INTO THE RECORD. FUND BUDGETS ARE PROPOSED AS LISTED IN THIS AGENDA. MILLAGE MAY BE VOTED WITH ONE MOTION AND VOTE COVERING APPLICABLE FUNDS FOLLOWED BY ONE MOTION AND VOTE ON THE PROPOSED BUDGETS. 2. COMMENT ON ERRATA AND SUBSTANTIVE CHANGES, 3. SECOND AND FINAL PUBLIC HEARING ON THE BUDGET FOR FISCAL YEAR 2004-2005. THE PURPOSE OF THE PUBLIC HEARING IS TO ADOPT A FINAL MILLAGE RATE AND A BUDGET. (OPEN, CONDUCT, AND CLOSE PUBLIC HEARING) 4. DISCUSSION AND READING OF THE ROLLED-BACK RATE. 4A. THE ROLLED-BACK RATE 7.5104 5. MILLAGES AND BUDGETS UNDER THE BOARD OF COUNTY COMMISSIONERS (NOTE: ONLY MILLAGES WILL BE READ INTO THE RECORD. FUND BUDGETS ARE PROPOSED AS LISTED IN THIS AGENDA) NOTICE: Anyone with a disability requiring :Iccommodation to attend this meeting should contact the St. Lucie County Community Services Manager at (561) 462-1777 or TDD (561) 462-1428 at least forty-eight(48) hours prior to the meeting. '-' ...., . . 5A. READING OF THE MILLAGES. MILLAGE BUDGET OPERATING FUNDS WITH MILLAGES: GENERAL FUND 4.1248 85,548,736 FINE & FORFEITURE FUND 3.3178 50,324,751 DEPENDENT DISTRICTS: MOSQUITO CONTROL DISTRICT FUND 0.2757 4,118,169 MOSQUITO STATE I 45,191 EROSION DISTRICT ZONE E 0.1000 3,404,660 DEBT SERVICE FUNDS: ENVIRONMENTAL LAND I & S 0.1250 2,177,499 PORT I&S 0.0240 551,361 SOUTH COUNTY REGIONAL STADIUM 54,963 COMMUNICATION SYSTEM I & S 1,298,525 5 YEAR BUILDING BOND I & S 8,857,602 COUNTY CAPITAL I & S 961,239 BECKER ROAD I & S 225,015 BEACH BOND I & S 0 IMPACT FEES I & S 262,163 CAPITAL PROJECTS I & S 577,579 TOURISM DEV 4TH CENT I & S 1,074,864 RIVER BRANCH I & S 36,526 OTHER FUNDS WITHOUT MILLAGES: SPECIAL REVENUE FUNDS: TRANSPORTATION TRUST FUND 57,570,134 GRANTS & DONATIONS 371,840 LIBRARY SPECIAL GRANTS FUND 229,250 ADDITIONAL COURT COSTS 0 DRUG ABUSE TRUST FUND 8,329 PORT AND AIRPORT FUND 16,587,258 PORT MSBU 106,510 PLAN MAINTENANCE R.A.D. 298,632 5TH CENT TOURIST DEVELOPMENT FUND 494,688 COURT FACILITIES FUND 1,639,124 COURT FACILITIES FUND - COURT COSTS 141,062 COURT ADMINISTRATION 19TH CIRCUIT 2,206,490 HOUSING FINANCE AUTHORITY 48,108 ENVIRONMENTAL LANDS 0 HOUSING ASSISTANCE SHIP PROGRAM 1,054,656 Page 2 '-' ..."" BOATING IMPROVEMENT PROJECTS BLUEFIELD RANCH IMPROVEMENT FUND CAPITAL OUTLAY FUNDS: SOUTH COUNTY REGIONAL STADIUM BEACH BOND IMPACT FEES FUND 5 YEAR BUILDING BOND FUND COUNTY & TRANSPORTATION CAPITAL LAKEWOOD PARK CAPITALFUND PORT DEVELOPMENT CAPITAL SPORTS COMPLEX IMPROVEMENTS MSBU IN-HOUSE LOAN FUNDS ENVIRONMENTAL LAND CAPITAL TREASURE COVE/OCEAN HARBOR CAPITAL KING ORANGE 2 MSBU CAPITAL SKYLARK 2 MSBU CAPITAL REVELS LANE MSBU CAPITAL AIRPORT INDUSTRIAL PARK CAPITAL LENNARD RD MSBU (ROAD) CAPITAL LENNARD RD MSBU (WATER) CAPITAL LENNARD RD MSBU (SEWER) CAPITAL GREY TWIG MSBU CAPITAL ENTERPRISE FUNDS: SOLID WASTE OPERATIONS GOLF COURSE SPORTS COMPLEX BUILDING CODE FUND HEW UTILITIES NO HUTCHINSON UTILITIES NO HUTCHINSON UTILITIES RENEWAUREPL. NO HUTCHINSON UTILITIES CAPITAL SO HUTCHINSON UTILITIES SOUTH HUTCHINSON FUND R&R FUND HOLIDAY PINES OPERATIONS HOLIDAY PINES RENEWALlREPL. HOLIDAY PINES CAPITAL AIRPORT UTILITIES DISTRICT/CAPITAL INTERNAL SERVICE FUNDS: INSURANCE & LOSS 316,096 106,579 o 259,857 16,934,994 25,159,061 19,800,569 o 221 ,328 o 736,494 5,701,033 o o o o 788,000 347,458 36,872 26,327 164,579 13,250,970 2,008,710 1,676,909 3,700,000 157,699 2,574,656 175,703 2,078,206 2,313,417 273,550 2,457,693 63,724 1,323,022 177,284 14,238,339 Page 3 '-' ...., TRUST FUNDS: TWO-CENT TOURIST DEVELOPMENT ONE-CENT TOURIST DEVELOPMENT LAW ENFORCEMENT TRUST FUND LAW LIBRARY ARTS IN PUBLIC PLACES TRUST FUND SLC ECONOMIC DEV TRUST FUND FFA ROAD MSBU FUND (DEBT SERVICE) SOUTH HUTCHINSON FUND (DEBT SERVICE) DRIFTWOOD MANOR FUND (DEBT SERVICE) KING ORANGE MSBU (DEBT SERVICE) LOST TREE ESTATES MSBU (DEBT SERVICE) ANITA STREET MSBU (DEBT SERVICE) TIMBERLAKE ESTATES MSBU (DEBT SERVICE) BRIARGATE ESTATES MSBU (DEBT SERVICE) ROUSE ROAD MSBU (DEBT SERVICE) NORTH A1A MSBU (DEBT SERVICE) IDEAL HOLDING ROAD MSBU (DEBT SERVICE) WESTGLEN MSBU (DEBT SERVICE) RAINTREE FOREST MSBU (DEBT SERVICE) RIVER BRANCH EST MSBU (DEBT SERVICE) GREY TWIG MSBU (DEBT SERVICE) 970,884 581,590 272,265 396,012 1,082,925 269,416 o 3,921,165 31,384 33,511 4,996 10,539 23,656 3,703 27,416 15,555 20,437 12,314 9,021 o o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age 4 I '-' #12 INDIAN RIVER ESTATES #13 QUEENS COVE #16 PALM GROVE #126 SOUTHERN OAKS ...., 0.1242 0.1030 0.5219 0.6123 6B. BOARD DISCUSSION OF THE MILLAGE AND THE BUDGET. 14,837 5,015 12,022 2,676 6C. MOTION TO AMEND AND/OR ADOPT THE MILLAGES FOR FUNDS FOR THE SPECIAL DISTRICTS AS PUBLISHED IN THE BUDGET AND LISTED IN THE AGENDA (NOTE: MSTU MILLAGE MAY BE VOTED WITH ONE MOTION AND VOTE COVERING ALL MSTU FUNDS FOLLOWED BY ONE MOTION AND VOTE ON PROPOSED BUDGETS COVERING MSTU FUNDS) 6D. MOTION TO AMEND AND/OR ADOPT THE BUDGETS FOR FUNDS FOR THE SPECIAL DISTRICTS AS LISTED IN THE AGENDA. 7. MILLAGES AND BUDGETS OF THE MUNICIPAL SERVICE TAXING DISTRICTS CMSTU'S) 7A. READING OF THE MILLAGES FOR THE MUNICIPAL SERVICE TAXING DISTRICTS CMSTU'S) UNINCORPORATED AREA MSTU STORM WATER MSTU LAW ENFORCEMENT MSTU PARKS M.S.T.U. TRANSIT M.S.T.U. MONTE CARLO LIGHTING MSTU #4 PALM LAKES GARDENS MSTU PINE HOLLOW STREET LIGHTING MSTU KINGS HIGHWAY INDUSTRIAL PARK LIGHTING 0.5256 0.4108 0.3557 0.2500 0.0900 0.4817 0.4894 5,001,473 10,329,999 2,084,486 7,853,812 1,157,758 23,924 2,535 13,770 21,862 7B. BOARD DISCUSSION OF THE MILLAGE AND THE BUDGETS FOR THE MSTU'S. 7C. MOTION TO AMEND AND/OR ADOPT THE MILLAGES FOR MSTUs AS PUBLISHED IN THE BUDGET AND LISTED IN THE AGENDA (NOTE: MSTU MILLAGE MAY BE VOTED WITH ONE MOTION AND VOTE COVERING ALL MSTU FUNDS FOLLOWED BY ONE MOTION AND VOTE ON PROPOSED BUDGETS COVERING MSTU FUNDS) 7D. MOTION TO AMEND AND/OR ADOPT THE BUDGETS FOR MSTUs AS LISTED IN THE AGENDA. 8. MOTION TO ADOPT RESOLUTION NO. 04-269 FIXING THE FY 2004-2005 FINAL MILLAGE RATES 9. MOTION TO ADOPT RESOLUTION NO. 04-270 FIXING THE FY 2004-2005 FINAL BUDGET ADJOURN Page 5 '-' ~ RESOLUTION NO. 04-269 A RESOLUTION ADOPTING A FINAL MILLAGE RATE FOR FISCAL YEAR 2004-2005 WHEREAS, the Board of County Commissioners of St. Lucie County, Florida, has made the following determinations: 1. On September 9, 2004, after TRIM notices were mailed to all property owners pursuant to Section 200.069, Florida Statutes, the Board of County Commissioners held a public hearing to consider adopting the Tentative Millage for fiscal year 2004-2005 and adopted the Tentative Millage. 2. On September 16, 2004, after notice published in the Tribune on September 13, 2004, the Board held a Public Hearing and adopted the Final Millage for fiscal year 2004-2005. 3. On September 9,2004, after TRIM notices were mailed to all property owners pursuant to Section 200.069, Florida Statutes, the St. Lucie County Mosquito Control District, a dependent taxing district of this Board, held a Public Hearing to consider adopting the Tentative Millage for Fiscal Year 2004-2005 and adopted the Tentative Millage. 4. On September 16, 2004, after notice published in the Tribune on September 13,2004, the St. Lucie County Mosquito Control District held a Public Hearing and adopted the Final Millage for fiscal year 2004-2005. 5. On September 9,2004, after TRIM notices were mailed to all property owners pursuant to Section 200.069, Florida Statutes, the St. Lucie County Erosion District, a dependent taxing district of the Board, held a Public Hearing to consider adopting the Tentative Millage for Fiscal Year 2004- 2005 and adopted the Tentative Millage. 6. On September 16, 2004, after notice published in the Tribune on September 13,2004, the St. Lucie County Erosion District held a Public Hearing and adopted the Final Millage for fiscal year 2004-2005. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of St. Lucie County, Florida: A. The following are hereby adopted as the Final Millage rates for fiscal year 2004-2005: BOARD OF COUNTY COMMISSIONERS MILLAGE RATES General Fund Fine & Foñeiture Fund 4.1248 3.3178 ~ 'W Port Property Bond I&S Environmental Land I&S 0.0240 0.1250 SPECIAL TAXING DISTRICTS #1 River Park I 0.3904 #2 River Park" 0.7148 #3 Harmony Heights 1\1 0.9891 #4 Harmony Heights IV 0.7038 #5 Sheraton Plaza 1.0529 #6 Sunland Gardens 0.6624 #7 Sunrise Park 0.7954 #8 Paradise Park 0.9718 #9 Holiday Pines 0.2240 #10 The Grove 0.1216 #11 Blakely Subdivision XI 1.9991 #12 Indian River Estates 0.1242 #13 Queens Cove 0.1030 #16 Palm Grove 0.5219 #126 Southern Oaks Estates 0.6123 MUNICIPAL SERVICE TAXING UNITS Unincorporated Area Services Stormwater Law Enforcement 0.5256 0.4108 0.3557 Parks MSTU Transit MSTU 0.2500 Monte Carlo/Meadowood 0.0900 0.4817 0.4894 Palm Lake Gardens MOSQUITO CONTROL DISTRICT Mosquito Control Fund 0.2757 '-' ..,,¡ EROSION DISTRICT Operating Erosion Zone E 0.1000 AGGREGATE MILLAGE (excludes interest and sinking fund levies on voter approved indebtedness) 8.7530 B. The proposed aggregate millage rate to be levied is greater than the roll-back rate, as computed pursuant to Section 200.065(1), Florida Statutes by 16.55%. After motion and second, the vote on this resolution was as follows: Chair Paula A. Lewis Vice Chair John D. Bruhn Commissioner Cliff Barnes Commissioner Frannie Hutchinson Commissioner Doug Coward PASSED AND DULY ADOPTED THIS 16TH DAY OF SEPTEMBER, 2004. ATTEST: BOARD OF COUNTY COMMISSIONERS ST. LUCIE COUNTY, FLORIDA BY: DEPUTY CLERK CHAIRMAN APPROVED AS TO FORM AND CORRECTNESS: COUNTY ATTORNEY , '-' ..., RESOLUTION NO. 04-270 A RESOLUTION ADOPTING THE FINAL BUDGET FOR FISCAL YEAR 2004-2005 WHEREAS, the Board of County Commissioners of St. Lucie County, Florida, has made the following determinations: 1. On September 9, 2004, after TRIM notices were mailed to all property owners pursuant to Section 200.069, Florida Statutes, the Board of County Commissioners held a public hearing to consider adopting the Tentative Budget for fiscal year 2004-2005 and adopted the tentative budget. 2. On September 16, 2004, after notice published in the Tribune on September 13,2004, the Board held a Public Hearing and adopted the Final Budget for fiscal year 2004-2005. 3. On September 9,2004, after TRIM notices were mailed to all property owners pursuant to Section 200.069, Florida Statutes, the St. Lucie County Mosquito Control District, a dependent taxing district of this Board, held a public hearing to consider adopting the Tentative Budget for fiscal year 2004- 2005 and adopted the Tentative Budget. 4. On September 16, 2004, after notice published in the Tribune on September 13, 2004, the St. Lucie County Mosquito Control District held a Public Hearing and adopted the Final Budget for fiscal year 2004-2005. 5. On September 9, 2004, after TRIM notices were mailed to all property owners pursuant to Section 200.069, Florida Statutes, the St. Lucie County Erosion District, a dependent taxing district of the Board, held a public hearing to consider adopting the Tentative Budget for fiscal year 2004-2005 and adopted the Tentative Budget. 6. On September 16, 2004, after notice published in the Tribune on September 13, 2004, the St. Lucie County Erosion District held a Public Hearing and adopted the Final Budget for fiscal year 2004-2005. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of St. Lucie County, Florida: A. The following is hereby adopted as the Final Budget for fiscal year 2004-2005: BOARD OF COUNTY COMMISSIONERS BUDGET AMOUNT OPERATING FUNDS WITH MILLAGES GENERAL FUND FINE & FORFEITURE FUND $85,548,736 $50,324,751 DEBT SERVICE FUNDS BEACH BOND I & S FUND IMPACT FEES I & S $0 $262,163 G.IBUDGETIWPIBUDGETOSIFINAL I04-270'FINAL'BUDGET'RESOLUTION.DOC ~ PORT I & S FUND CAPITAL PROJECTS I & S ENVIRONMENTAL LAND I & S FUND SOUTH COUNTY REGIONAL STADIUM I & S FUND COMMUNICATIONS SYSTEM I & S 5YR BUILDING BOND I & S FUND COUNTY CAPITAL I & S BECKER ROAD I & S TOURISM DEV 4TH CENT I & S FUND RIVER BRANCH I & S FUND SPECIAL REVENUE FUNDS TRANSPORTATION TRUST FUND GRANTS AND DONATIONS FUND LIBRARY SPECIAL GRANTS FUND ADDITIONAL COURT COSTS FUND DRUG ABUSE FUND PORT AND AIRPORT PORT MSBU DEVELOPMENT FUND PLAN MAINTENANCE RAD 5TH CENT TOURIST DEVELOPMENT FUND COURT FACILITIES FUND COURT FACILITIES FUND - COURT COSTS COURT ADMINISTRATOR 19TH CIRCUIT FUND HOUSING AUTHORITY ENVIRONMENTAL LANDS HOUSING ASSISTANCE SHIP PROGRAM BOATING IMPROVEMENT PROJECTS BLUEFIELD RANCH IMPROVEMENTS CAPITAL FUNDS SOUTH COUNTY REGIONAL STADIUM BEACH BOND IMPACT FEE FUNDS FIVE YEAR BUILDING BOND FUND COUNTY & TRANSPORTATION CAPITAL LAKEWOOD PARK CAPITAL FUND PORT DEVELOPMENT CAPITAL FUND SHI WASTEWATER TREATMENT SPORTS COMPLEX IMPROVEMENTS FUND MSBU IN-HOUSE LOAN FUNDS ENVIRONMENTAL LAND CAPITAL TREASURE COVE/OCEAN HARBOR CAPITAL KING ORANGE 2 MSBU CAPITAL SKYLARK 2 MSBU CAPITAL REVELS LANE MSBU CAPITAL AIRPORT IND PARK WASTEWATER G:IBUPGET\WPIBUDGET05IFINAL I04-27D'FINAL'BUDGET'RESOLUTION.DOC """ $551,361 $577,579 $2,177,499 $54,963 $1,298,525 $8,857,602 $961,239 $225,015 $1,074,864 $36,526 $57,570,134 $371,840 $229,250 $0 $8,329 $16,587,258 $106,510 $298,632 $494,688 $1,639,124 $141,062 $2,206,490 $48,108 $0 $1,054,656 $316,096 $106,579 $0 $259,857 $16,934,994 $25,159,061 $19,800,569 $0 $221,328 $0 $0 $736,494 $5,701,033 $0 $0 $0 $0 $788,000 '-' LENNARD ROAD (ROAD) MSBU CAPITAL FUND LENNARD ROAD (WATER) MSBU CAPITAL FUND LENNARD ROAD (SEWER) MSBU CAPITAL FUND GREY TWIG MSBU CAPITAL ENTERPRISE FUNDS SOLID WASTE GOLF COURSE SPORTS COMPLEX BUILDING CODE FUND HEW UTILITIES NO. HUTCHINSON UTILITIES NO. HUTCHINSON R&R NO. HUTCHINSON CAPITAL SO. HUTCHINSON UTILITIES FUND SO. HUTCHINSON R&R FUND HOLIDAY PINES OPERATIONS HOLIDAY PINES R & R HOLIDAY PINES CAPITAL AIRPORT UTILITIES DISTRICT/CAPITAL INTERNAL SERVICE FUNDS INSURANCE & LOSS TRUST AND AGENCY FUNDS TWO CENT TOURIST DEVELOPMENT ONE CENT TOURIST DEVELOPMENT-ADV LAW ENFORCEMENT TRUST FUND LAW LIBRARY ARTS IN PUBLIC PLACES SLC ECONOMIC DEVELOPMENT F.F.A. ROAD SOUTH HUTCHINSON DRIFTWOOD MANOR KING ORANGE MSBU LOST TREE ESTATES MSBU ANITA STREET MSBU TIMBERLAKE ESTATES MSBU BRIARGA TE ESTATES MSBU ROUSE ROAD MSBU NORTH A1A MSBU IDEAL HOLDING ROAD MSBU WESTGLEN MSBU RAINTREE FOREST MSBU RIVER BRANCH ESTATES MSBU G:\BUDGETIWPIBUDGET05IFINAL I04-270'FINAL'BUDGET'RESOLUTION .DOC ...", $347,458 $36,872 $26,327 $164,579 $13,250,970 $2,008,710 $1,676,909 $3,700,000 $157,699 $2,574,656 $175,703 $2,078,206 $2,313,417 $273,550 $2,457,693 $63,724 $1,323,022 $177,284 $14,238,339 $970,884 $581,590 $272,265 $396,012 $1,082,925 $269,416 $0 $3,921,165 $31,384 $33,511 $4,996 $10,539 $23,656 $3,703 $27,416 $15,555 $20,437 $12,314 $9,021 $0 \.; GREY TWIG MSBU SPECIAL TAXING DISTRICTS #1 RIVER PARK I FUND #2 RIVER PARK 1\ FUND #3 HARMONY HEIGHTS 3 FUND #4 HARMONY HEIGHTS 4 FUND #5 SHERATON PLAZA FUND #6 SUNLAND GARDENS FUND #7SUN~SEPARKFUND #8 PARADISE PARK #9 HOLIDAY PINES FUND #10 THE GROVE #11 BLAKELY SUBDIVISION FUND #12 INDIAN RIVER ESTATES FUND #13 QUEENS COVE LIGHTING DISTRICT #16 PALM GROVE FUND #126 SOUTHERN OAKS ESTATES LIGHTING .."" $0 $43,987 $9,812 $4,358 $8,343 $8,991 $8,951 $2,848 $11,090 $13,183 $3,280 $1,844 $14,837 $5,015 $12,022 $2,676 MUNICIPAL SERVICE TAXING UNITS UNINCOPORATED SERVICES MSTU FUND STORMWATER MSTU FUND LAW ENFORCEMENT MSTU PARKS MSTU TRANSIT MSTU MONTE CARLO LIGHTING MSTU #4 PALM LAKE GARDENS MSTU FUND PINE HOLLOW MSTU KINGS HIGHWAY INDUSTRIAL PARK LIGHTING MOSQUITO CONTROL DISTRICT MOSQUITO CONTROL FUND MOSQUITO CONTROL STATE FUND EROSION DISTRICT EROSION DISTRICT TOTAL BUDGET: $5,001,473 $10,329,999 $2,084,486 $7,853,812 $1,157,758 $23,924 $2,535 $13,770 $21,862 $4,118,169 $45,191 $3,404,660 $391,671,698 After motion and second, the vote on this resolution was as follows: Chair Paula A. Lewis Vice Chair John D. Bruhn Commissioner Cliff Barnes Commissioner Doug Coward Commissioner Frannie Hutchinson PASSED AND DULY ADOPTED THIS 16TH DAY OF SEPTEMBER, 2004. G:\BUDGET\WP\BUDGET05\FINAL \04-270'FINAL'BUDGET'RESOLUTION.DOC ~ ~ ATTEST: BOARD OF COUNTY COMMISSIONERS ST. LUCIE COUNTY, FLORIDA DEPUTY CLERK BY: CHAIRMAN APPROVED AS TO FORM AND CORRECTNESS: COUNTY ATTORNEY G:IBUDGET\WPIBUDGETOSIFINALI04-270'FINAL'BUDGETRESOLUTION.DOC