Loading...
HomeMy WebLinkAboutBudget Workshop August 23, 2011~ ~ p 3bSrta ,..../ ,~. lab`' &.i.. s -r r~:e n. .,,. BOARD OF COUNTY COMMISSIONERS BUDGET WORKSHOP CONFERENCE ROOM #3 TUESDAY, AUGUST 23, 2011 9:00 A.M. CALL TOORDER -COMMISSIONER CHRIS CRAFT, CHAIRMAN, BOARD OF COUNTY COMMISSIONERS 2. FUND BALANCE PRESENTATION A. INTERNAL SERVICE FUNDS (HEALTH AND PROPERTY) BUDGET MANAGER B. GENERAL FUND AND FINE & FORFEITURE COUNTY ADMINISTRATOR 3. 2012 PROPOSED BUDGET: RECAP COUNTY ADMINISTRATOR 4. BOARD DISCUSSION AND DIRECTION 7-7-7 PLAN COUNTY ADMINISTRATOR 5. DISCUSSION ON CONTINUATION OF BUDGET WORKSHOPS BOARD 6. ADJOURNMENT Roger Poitras Administration Annex 2300 Virginia Avenue, Fort Pierce, FL. NOTICE: All Proceedings before this Board are electronically recorded. Any person who decides to appeal any action taken by the Board at these meetings will need a record of the proceedings and for such purpose may need to ensure that a verbatim record of the proceedings is made. Upon the request of any party to the proceedings, individuals testifying during a hearing will be sworn in. Any party to the proceedings will be granted the opportunity to cross-examine any individual testifying during a hearing upon request. Anyone with a disability requiring accommodation to attend this meeting should contact the St. Lucie County Community Services Manager at (772) 462-1777 or TDD (772) 462-1428 at least forty~ight (48) hours prior to the meeting. 1 f ,~ ~k~ f y't j{ 'dli f{S ~ tL_ s: a If i~a S'; r ~ -~ ~' S ~ ~~~ ti5t ~; ~ i ~®-~ 1 ~ 2 N 3 N. U .; i N N fY1 t~A U 0 0 N .. M 4J C/~ r~~ N 00 b:A Item No. 2A v 0 W V ~ '~ ^^ ,, W ^^ 11 W ~~ ~ o ~ ~ 4 I ~ 1' I ~ ~ •~ ' r-1 ,.~ ~ ' V ~~ ' -~ ~ ~~ rT w ~ O U ~ ....., v ~ ~ w ~ ~ U ~ N ~ ~ ~ 4J --+ m p ^ ~ ~' u o~ ~ ~ ~ ~ +~ o ~ M ~ ~ ~ ~ ~ . ~ ~ f 4J ~.! 4-+ ?.1 ' 111 ~ V J ;- - Y'.i '- , ~~ ,~ t ,, . '~ ~ _~ -~-f~` N C n ~~ ~ S~ o ~ lS~F h.' ti ~''. ,,~ ~ti: I ((1 ~:~ 'i -~ i ~ -- 3 ._.~ ' 7 ~~~ -. i"_-~ ~v~ I l '.. O ~ L~r1 L N d- ~ N ~ '~ M M N ~ _~ 4J . ,..., .,..., .~ v~ --~ ~ ~ 4J ~ ~ 4J ~ ~ ~~11+ U • • ~/' ~~ U M N ~f1 00 ., O M r-^^~~ ~ bA 4J ~ ~ O 4~ 4J 4J . ,..., +~ V '~ 4J .~ 4J r-.~ +~-~ •,-~ 4J ~~ O ~ ~ .~ ~ ~ V 4J 4J "C~ V . ,~ O 4J .~ . ,.., . ,..,, r--~ d/ VI ~ ~ q ~q1 q ~q1 vI ~I ~. t~A 4J O O 4J 4J O V m ~i ~ ~ `~; a ;, r `:~ I'- p d- w ~ r~~ ~ ~~ 0 ~ ~ v ~ ~ ~ ~ ~ ~, u v u ~ ~~ r~~ ~ ..~' ~ ~ o . ~ u ,~.0 OU O ~ ~ ~~ ~ ~ ~~ ~ ~ ~ ~~ ~ v . ,~ .~ ,..._, ~.r.., ~ ., ~.~ v~ O ~ ~~ ~ U ~~ ~ ~o +~ u ~ ~ ~~ v o ~ ~ ~ ~ a~ '~ '~ O by ® d- . ~ ,~ d- ~ u ~-, ~ ,.~ ~ ~ ~ ~ a~ ~ o a~ ~ ~ ~, rn ~ ~ „~ .. ~-i N M ~, e ~: ~ . ~...r O ~ .. ~ N O O w O V • O 4~ ~ d- ~ ~ ^,, u \O M ~ O O .~ ~ O O •~, v~ ~ O ~ ,~ '~ ~ ~ ~ ~ O O ,~ O ~ `O ~ ~ ~ ~ ~ ~ ~ 4~ V ~ ~ V O ~-' ~ ~ ~ ~ ~ ~ ~ ~ ~-' ~ ~ O ~ ~ ~ ~ ~ ~ ~ ~ M ~ ~ --' ~ • ~-' ~ O • ~ , ~, ~ O ~ ~ 00 . O , ,_ v ~ ~ .~ ~ ~ ~ ~ ~ ~ ~ O ' ~ ~ ' • ~ ~ ' bA cn ~ ~ ~ ~ ~ ~ ~ / ~4 ~ N v ATTACHMENT 1 o~ St. Lucie Count}, Florida Statement of NetAssets Proprietary Funds September 30, 2010 Governmental Business TYpe Activities ' Activities Bailing & North Nonmajor [nteroal Recycling Golf . County Enterprise Service Facilit)~ Course lltilities Funds Total Fnnds ASSETS Current assets: Cash and investments $ 17,095,661 $ 11,498 $ 2,516,830 $ 4,079,769 $ 23,703,758 $ 32,804,873 Restricted assets: Cash aodtnvestments-customer deposits 186,450 1,500 200,576 17,734 406?60 - net Accounts receivable 745,763 784 515,837 214,718 1,477,102 105,419 , Interest receivable 168,366 - 21,949 24,640 214,955 187,150 Due from other governments 43,440 - - - 43,440 117,068 ']nventories 64,727 73,818 - 138,545 - Total current assets 18,304,407 57,600 3,255,192 4,336,861 25,984,D60 33 ~14,SID Non-current assets: Restricted assets: Cash and investments-landfill closure 11?99,964 - 11,299,964 - Cashand investments--dept service - 548,085 548,085 - Cashand investments-renewal and replacement - 156,709 86,891 243,600 - Cashandinvestments-projectfunds - - - 283,505 750 317 - - 283,501 317,750 - - Bondissuance costs, net Land - 4,905,601 1,268,050 , 2,453,436 7,330,670 ]5,957,757 Buildings and improvements 35,171,220 3,681,507 43,926,892 32,741,996 115,521,615 - Machineryandequipment 11,056,352 872,163 225,558 1,784,058 13,938,191 29,648 Accumulated depreciati 2 - (23,425,884) (3,538,989) (8,865,365} (20,620,059) (56,450?97) (16,855) . Construction inprogress -- 28,570 - 908,389 - 936,959 111,133 Total non-cutrentassets 39,035,853 2,282,731 39,954,959 21,323,556 102,597,129 123,926 Total assets 57,340,260 2,370,331 43,210,151 25,660,447 128,181,189 33,338,436 LG1B[LfTIES Current liabilities: Accounts payable and other current liabilities 719,055 61,379 371,889 218,490 1,370,813 864,988 Matured bonds payable - 395,DOD - 395,OD0 Matured interest payable - - 268,236 - - - 268,236 ' 1,459,9_0 Claims payable Deposits payable from restricted assets - 186,450 1,500 200,576 17,734 406,260 Capital lease obligations - 1,965 Z,i26 5,601 10,112 590 Bonds and note's payable, net - 523 122 130 32 375,736 15,525 92,058 375,736 262,236 3,775 Accrued compensated absences , - , 6 653 - 6,653 Unearned revenues Total cunent liabilities 1,028,028 , 103,647 1,629.488 333,883 3,095,046 2,349,273 Non-current liabilities: Advances from other funds - 5,440,404 3DO,D00 SOO,D00 6,240,404 - Liabilities payable from restricted assets 10,950,OD9 - - 167 2 849 2 - 6,241 10,950,009 257 11 - 590 Capitallease obligations, net - , - , 171 571 19 - , 571 171 ]9 Bonds and notes payable, net Accrued compensated absences, net 65,411 44,643 , , - 99,756 , , 209,81D 19,396 Landfill long-term care liabilities ]0,400,589 421 874 - 534 120 66,727 - 38],493 10,4D0,589 990,628 25,829 OPEB liability , , Total non-current liabilities 21,837,863 5,607,748 19,541,147 987,490 47,974,268 45,815 ili i 865 911 22 5,711,395 21,170,635 1,321,373 51,069,314 2,395,088 t es Total liab , , NET ASSETS Invested in capital assets, net of related debt 21,735,669 2,278,579 18,716,497 21,224,853 69,955,818 122,746 Restricted for: Landfill closure 349,955 - 349.955 Debt service - - 148,085 - 546,085 - Renewal and replacement - 156,709 86,891 243,600 - Capital projects Unrestricted - 6,388,505 (5,619,643) 253505 2,334,720 3,027,330 283,505 6,130,912 - 30,820,602 Total net assets $ 34,474,349 $ (3,341,064} $ 22,039.516 $ 24,339,074 $ 77.511,875 $ 30,943,348 The accompanYing notes to financial statements are an integral part of this financial statement. 30 31 09~30~2010 ATTACHMENT 2 INTERNAL SERVICE FUNDS, NET ASSETS SUMMARY Property & Casualty Health Insurance Insurance Fund Fund 505 505001 Total ~PEB Reserves 12,572,050 group Insurance Reserves (Safe Harbor) 1 9,061,338 -furricane Damage Insurance Proceeds Z 6,692,485 property & Casualty (Insurance on Buildings) a 2,539,364 )9/30/10 Balance 21,633,388 9,231,849 30,865,237 _ess: Group Insurance Refunded since 09/30/10 4,654,000 4,654,000 3alance after refund 16,979,388 9,231,849 26,211,237 _ess: OPEB a 12,572,050 3eserve Balance (Safe Harbor) s 4,407,338 ~ We had $9,061,338 as of 9/30/2010. In FY 2011, per Board direction, we refunded $4,654,000. This brought the current balance to $4,407,338. ' This money was received from the insurance carriers for hurricane damage. The County may have to return a ;ood portion of the funds. Therefore, the $6,692,485 needs to stay on account until we go through the reconciliation process with FEMA and insurance. 3 Staff is in the process of reviewing the reserve level in the Property & Casualty Insurance Fund. This will be presented for discussion at the Board's August 18th Budget Workshop. ;The Board will discuss the $12,572,050 OPEB reserves at the Board's August 18th Budget Workshop. 'The Office of Insurance Regulations recommends funding for the safe harbor at $1.8 million. The Board will discuss the remaining $2.6M reserve balance at the Board's August 18th Budget Workshop.. 8/17/2011 Attachment 3 St. Lucie County BOCC Insurance Fund -Review of OPEB Reserves Updated 8/15/11 Prog Prog Description 1911 BOCC -Health/Life 1917 Supervisor of Elect -Health/Life 1912 Clerk -Finance 1912 Clerk -Court 1914 Tax Collector -Health/Life 1915 Property Appr -Health/Life 1930 Medical Examiner -Insurance 1916 Childrens Services Council TOTAL* Distribution of BOCC funds: General Fund and F&F Fund Other County Funds Tota I * The projected OPEB reserve from FY 11 is $1,762,207. Refund 8,002,007 224,581 234,125 2,107,129 957,735 810,943 108,474 127,056 BOCC 8,002,007 224,581 234,125 12,572,050 8,460,713 5,062,322 3,398,391 8,460,713 For the August 23, 2011 Budget Work shop is\Budget\11 Budget\General\Risk Man Ins\Ins Fund.xlsx ATTACHMENT 4 St. Lucie County BOCC Insurance Fund -Review of Reserves Updated 8/16/11 Prog Prog Description Refund BOCC 1911 BOCC -Health/Life 1,634,941 1,634,941 1917 Supervisor of Elect -Health/Life 45,885 45,885 1912 Clerk -Finance 47,836 47,836 1912 Clerk -Court 430,521 1914 Tax Collector -Health/Life 195,681 1915 Property Appr -Health/Life 165,689 1930 Medical Examiner- Insurance 22,163 1916 Childrens Services Council 25,960 TOTAL 2,568,675 1,728,662 Distribution of BOCC Funds: General Fund and F&F Fund 1,034,315 Other County Funds 694,347 Total 1,728,662 :\Ins Fund.xlsx ~~^ ~-? r', _ ~~ ' ~: {,, t'i ._ ~~ ~ <3 ~;~ ';. 4 ~3 ~ ~~ r~ I t r°rl l'+ ~ ~'~, 4J :~ ~~ 4.J P i i i r~TW~A, I~ `\ M ~T \/` /{~~~ r~ u a ~1 ~, r-,, ~~ ~.... '„-:~ ~I~ ~/ ~...~.- ~~ Item No. 2B 'r-'~ ~..~..., ~- . !'1 ~ti ~-1 r-1 ri N N M\ W 0 V V O 1 ~,_ ray ~ t~ ~~ Y N cYYc'' yESI A~- ~ .' {k S l,i p1~ {'r , kk ~~; ~` e ~~ ;, ~: ~ ~ `` J ~: ~~ ~ ~ ~ ~. ~ ~ .y~y ~ ' / f ^~ ~/ ' s s ' i i ~ y[y, ~, ~ • / ~ 7 ( (p,~V~ ., 4 '~ ~ { ( ''~ ~ V 4 ~ ' ~ ~ 1 + v l & . V ~. / ~ y / ' ~ ~ i \ ~ & } ~ i ~ ~ ; t V J 2 S k V~/ ~ ~ t L ( j~~\jj~ /T~'~ ~. ~ r • V Y ^ ~ i w! ~- d. ~ R CJ ~ ~: ~...rf > ~'~" F -+ -1 r T ~ ~ ~ ,~ CIa O \ r V ~ I ~ f'1 . O r O t' ~• -pJ' ~,s !"~+ vJ ~~ r ~ O v w v ~ M 0 N i--~/ ~. rl N N O v V .. ~~ ~ s., ~. ~> ~' Jc;' r. ~; ±;)' m a 0 0 N m N O V V O 1 `\~~\ , \~~ \1 ~'~ ~:.. ~';~`, - ~:~ '' k-,-', ~,, ~; F' {' t>' T ~~ ~ ~~~ a) W ~ • rt ~ ~ W ~~ ~ h W ~ -E--+ ~ ~ ~ ~ ~ ~ ~ L1;., Q,~ L1,r ~ - ~ ~ ~- t-- ~ N - 43 Ll.~ ~1... ~ LL. LL ~ ~ CL ~#-' tX? ~ CSC C'~ vcJ ~- CSC (X~ ~ CS3 ~ O CY'3 '~ ~ ~ ~ ~ L~"a to OL7 ~" C3 t'`-r h~ '~--' QC~ C~- ~ ~ t--- ~ ~ ~' {~' '~ '~ V, W U (fS N O ~ . 0 ~ - U '*'' a O o ~ ~ v ~ ~ ^ ~ O ~ N O U V .~ ;~ ~~ ~~~ ~ _~ !~ f ~, 0 a~ c N FEE' - ~ A ~ ~i a ~ ,~ ~ r (t :%~~~ ~` ~~; y -~ k~ ~~ f pjl~` I 4 ~» ;S ~ jj ~ _! ~~ 1~ ~ . N N '~ 'N '~ X N ~- q 0 '~ +~ ~' N , ~ 0 _ ~ ~. ~ a- p; U.~,'~-~ :~~A .e . -~ ~ ~~~ ~ ~ ~ ~v~.o ~U~Q . ~ N; ~ ~; ~ ~ ~ .~ ~ ~ ~. ~ ±~U ~ 0 ; ~N~ c~ c~ ~, ~ .c ~ ~ = c C~ ~ , ~,~ ~~~,~ c . .~U ~ 0 ro ~ v~~ U U t7l a' ~ ~ ~C~ ~ ~~:~~ ~ N-~~ Gi _ _ . a oooo ~ Q©o;o ©oaa ~ C?(7Q:0 ~ taQC~~ ~ ~ r - /~ Y~ ~; N r- . ~ ; ~ ~: N ~ ~ ~ 'd ~ ,~ ~ Z7 ~ ~ ~ ~~~ .~ ~ lL ~ ~_ ~ ~ C ~ ~ ~., N ~ ~_ L U} ~ ~ ~~ Q U ~ ~' o~~ ~_ ~ c ~ vFv~ c - -~ ~ ~ > ~?°' ~ o ,~ .~, ~ ~ 0 ~ ~ ~~~ U 0 ~a+ ' ttJ ? +-' N ~ ~ U ~ ~= =i ~U~ a ~ as~~- ~ a ~ .~ t m~e ~ ~ p 0 ~ 4i ~ ~ ~ lL ~.~ cn cc ~ ~, ~? ~, ~a~ ro ~ ~ o N ~ ~ a~ 0 ~ o cnT`,U ~ ` ~ ~ ~' ~ ~ ~ ` .~ # .C 4~ ~ t~~NQ ~ ~, ~ r'O ~ ~rn~~a ~ ~ ~to ,o co a~ ~ r~, - si Imo, o t!~ ,~ tti d' N N . C : ~" ~ ~ r n ~- N ~ M h ~-; rot ~~(~ h M M ~ ; W Q ~ ~ MIS ~ ~: ~~~ ~~: ~~~ ,_ _ .: in ~. ~; t~ ~' ca t~ h M ~° ri h w r 0 0 N N ~. .. ... V V .r \; V'~, ~; E:' ~;~ r~ '~, r~~,~ t r _i 4:7 ~ 1 _~ ~~ t~ U .~-~ rro^^-~ v, r r N [l. O1 .~ ~. S."`# t ~"1 ~~ {~ ~".'~ t~ 9»" ~.. z }~`~'~ ~'. ~: ~~ ~. fwd 41 t1/ .~ tl7~ ,~..~ ~ f`~ C~'} !~"} GEC) ~. am F~'~ ~~ G . ` r '*„~ ~~ ~ _ ~~ ' f ~.~ ; lfl i sa.. t!'k ~ s ', ,~ ~, '~~ L- ~_ ;#;,~ ~ ~~, ~, ~~ Q ~ Q i... ~„' ~ Q -. ~ ~"""# ~, , ~ ~"~J ~ :~:~ ~~. Sr ~ ..~ ~ 3 tl! ~ ' ~ -~-. ~~ _ ~ ~- ' ~T'- ~ ~ ~ e~' '~`( ~"`{ `~' '~' V"! ~ ~ ~h ~ "~ ': t r'*! r*! ~~°4 ~ 5 ~» rC~ ~ ~- ~ G ~- F-° a 0 ~. 0 N N 0 U U 1-+-i ,~ , 0 ~~ .~ U +-~ V J `"~ O N ~~ ^L^' l^'W W W U _~ r N ~_ . O nnL L..1. ~ ~' I`~ ~~,? , ~ .~~ `` a ~ (~, Li ~ . s,. {F ~ - ~. ~ o~:; - ~~ R _ ~ ~~ <,, iii ~ - 1~.. ~~- ~4 ~ ~ N ~ ~ CS7 t~ ~.' ~.,~, ~ ~ ~ ~ h V e~o ~ Q ~ ~ ~ ~ Q. ~ ~ ~ ~ ~ ~ ~ ~ 1 ~ W ~-+ ....I . +~ ~ _ a ~ ~ ~ ~ ~ r ~ C~ O ~ ~ ~- ~ ~ ~ d- `~ ~ U-- ~ O tip tU N ~ ,.~, '. . , U ? ~ ~: ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ U~') OD CX? L4 ~ ~ ~ i` i ~ E ~ s . w t ~ t ~ .Fi r ~ ~ r~ ~ . }- , LL U C (U (LS .n 0 a~ . ~ ~ _~ _~', ~ r ~ c^^ ~ ~ ' m uNi ~ ~ ~ : c~ ~ c~ ` .~ ~ y. c a~ ~ ~ a~ ~ .~ -~ r- c a~ r- - ~~ a s ~ U O ' 'p ~ vL- ', Y N ~ ~ ~ ~ ^ l W U ~ -~ ~~~ ~~o ~ ~ ~ ~ ' -~ ~~ ~ 00 U ~ r C ~' ~ M ~ O ~ ~~~ a~ ~ ~ o ~ ~ a - ^ I r N N N N 0 V U ~~ - -- --- - - September 30, 2010 6 Fine SH(Special Other Total. Transportation and Assessment N. Lennard Road Governmental Governmental General Trust Forfeiture Bond Bonds I & S Funds Funds ASSETS Cash and inveshnents $ 89,405,128 $ 9,528,972 $ 8,634,496 $ 2,405,838 $ 515,098 $ 118,691,235 $ 229,180,767 Accounts receivable 485,316 111,792 18,364 - - 304,875 920,347 Assessments receivable .5.053 - 9,116,466 5,914,448 71,674 15,107,641 Interest receivable 489.542 56,850 55,011 ],673 fi66,173 1,269,249 Duefromotherfunds 1,87],098 - 968,338 - - 827,719 3,667,155 Due from othergovemments 3,071,441 1,542,594 434,706 9,505 - 2,563,784 7,622,030 Inventories - 271,517 - - - 178,899 450,416 Prepaid items 28,573 - - - - - 28,573 Advances to other funds 5,957,654 - 300,000 6,257,654 Assets held for resale 2,053.000 - - - - - 2,053,000 Total assets $ 103,366,805 $ ]1,511,725 $ 10,11Q,915 $ 11,531,R09 $ 6,431,219 $ 123 604,359 $ 266,556,832 LIABH,ITES AND FUND BALANCES Liabilities: Accounts payable and other current liabilities $ 5,625,351 $ 869,781 $ 554,936 $ - $ - $ 1,580,700 $ 5,630,768 Matured bonds payable - - - - - 4,707.482 4,707,482 Matured interest payable - - - - 2,048,]93 2,048,193 Deposits payable 31,420 - - - 95,713 127,133 Due to other funds ~ 1,805,562 - - - - 1,871,098 3,676,660 Due to other governments 1,452,92 ( - - - - 265,798 1,721,714 Advances from other funds - - - - 17,250 17,250 Uneamedrevenues__ 723,262 785,988 466,460. 9,116,466 5,914,448 203,879 17,2]0,503 Total liabilities ""` 9,638,516 1,655,764 1,021,396 9,116.466 5,914,448 10,793,113 38,139,708 Fund balances: Nonspendable: Inventories of supplies - 271,517 - - - 178,899 450,416 Prepaid items 28,573 - - - - - 28,573 Advancestootherfunds 5,957,654 - - - - 300,000 6,257,654 Assets held for resale 2,053.000 - - - - 2,053,000 Restricted: Erasion Control District - - - - 6,056,551 6,056,551 Park improvements - - - - - 6,377,371 6,377,371 Court related - - 333,633 - - 333,633 Court Administrator, mediation - - - 2,450,888 2,450,888 Transportation - 9.584,439 - - - - 9,584,439 Debt service - - - 2,415,343 516,771 8,334,807 11,266,621 Environmental land acquisition - - - - 4,716,708 4,716,708 Public safety - - 8,755,886 - - 8]0,400 9,566,286 Courtmodemization - - - - 1,415,686 1,415,686 MosquitoContiolDistrict - - - - - 4,587,786 4,587,786 .ludicial espendihrres - - - - 1,799,934 1,799,934 Housing assistance program - - - - - 305,496 305,496 Boating related projects - - - - - 876,440 876,440 Art in public places - - - - - 558,212 558,212 Other capital projects - - - 42,614,083 42,614,083 Other purposes - - - - 1,047,978 1,047,978 Committed to: Emergency reserves 17,691,624 - - - - 17,691,624 Public safety - - - - - 2,317,260 2,317,260 Street lights, roads,/drainage imp. to special district - - - - - 10,731,160 ]0,731,160 Court operations 559.770 - - - - 559,770 Port development - - - - 6,487,855 6,487,855 SLC Intl Airport improvement program - - - - - 3,819,834 3,819,834 Other purposes 255,976 - - - - 7,697,728 7,953,704 Assigned to. Budget stabilization for fiscal year 2011 37,526,984 - - - - - 37,526,984 Budget stabilization for fiscal year 2012 29,073,867 - - - - 29,073,867 Debt service 380,976 - - - - - 380,976 Unassigned 199,865 - - - (673,530) (473,665) Total fund balances 93,728,289 9,855,956 9,089,519 2,415.343 516,771 112,811,246 228,417,124 T,aol fi.,6nae~.,.,A f,,.,d Mh.,~e. a ina zd~wic e ncn 79C e in nnorc e nc7r ono a Fn7r 9ro C 1976f1d 250 C 766556 R79 V C~ L N in O .L (B d1 U .~ t ±+ .~ 0 Q ~~ at4! .~ N O O O O y,_ - ~ N Ol lD 1~ p a + tD 1~ W N o ~ M ~ ~ ~ ~ f~ M c-i e-1 = O ~ O OO Ol M 00 tf) N 1~ O O O ~, ~ N ~ ~ ~--I '~ ei ~ O ~ ~ ~'' 'a C N O N M Q- Q > Q M e-i a-1 O ±' ~ ~ v-. = 3 p ~ o CC ~ C V ~ a ~ o ~ ~ N ~ N . ~ ~ l0 ci c--I Op u.. ~ O vi d' ci M M l0 00 O N O ~ ~- ~ ~ M ~ c-I N ul Q1 ~~ ~ J N lD lD Opt Q' Q ~ Q ~ a--I ri ~ ~ ~ ~ ~ d ~+ `+' O to 4- O = ~ V1 ~ .a ~ N v -p C v ~ V j ~ ~ p ~ O U ~ cu , ~ v ~ a D C O ~. 0 a, S -a L Q.. m C Q O t N f6 v Q. O ~ Z ~ ,., O p +, a_ ~ C ~ ~ ++ j d .3 ~ N ~ N H J ~ o Q ~ ~ o U (n L L p ~, o ~. v " c N ~ ~ .p ~ ~ V7 ~ ._ .~ ~ ~ ~ W d O t~ lD M m d~ ~ d' ct v1 t~ n m u~ ~ ~t c-i N ~ ~"~ I~ M c-1 !'1 ~ O ~ 1~ I~ rn O O N fn t0 N o ~n ~n ~ ci N ~"~ !~ O = f,.) •~ _~ LL l1J ~ N LL pZf O C LL LL ~ ~ C ~ O LJ.. LL '~ ~ ~ U 41 Y O ~ ~ O m to U F- O O O ~ O ~ O t0 d' 00 O O t~ lD I~ lD O c-i Q N ci O t-1 ~ . -~ ~ N O O 00 lD t~ Ol N 00 1~ 00 M M. 00 M N Ol 'ct d' M I~ lD N N M In Ol ~ N N d' M i/? [/} j/} i!} i/} t/} i/~ I~ d' O N e-i Ol N I~ d' lD lD O M C1 ~ tD l0 to O ~Il 00 ~t oo ~ N m M rn Q1 In N N d' M i/} t/} ih t/?~ t/} t/)- i/~ r N 00 l0 M O l d' 00 N c~i O 1~ lD N ' lD I~ Ol tD Ol lD ci 1~ m r-t M rn N M rn 00 tI1 N ri O M 00 M Vl N 00 Lll N ~ o ~o m rn ~ in Ol 1~ d' N 00 d' M m d' rn d~ ~ O ri ~ O N Ol N M ~ 00 t!') N c-i O M ~U C p N U N ~ ~ L.L ~~ ~ L 41 d-+ i... L O C Q C Q. f0 ~ ~ N ~ a~-+ ~ U a x W N C O U ~ ~' ~ o ~ ~ ~ ~ U u L U ~ ~. ~ '' '~ is m v x ~ o a~ ` ~ v +.' ~ v a O O Q N L O .B C v U O (6 C O 7 a-+ C O V O1 .L H }+ Q. ~ O ~ L ~ p Y ~ O ~ ~'' O N ..p bD ~ 'O 7 N [O ~ ~ O ~ N O v N ~ L l"'{ t~/1 C 7 O ao a ~ ~ =~ ~ L (B f6 ~ O O m .~ (~ L }/ ~ a.., :O co ,~ N p ~ o ~ U C 'p L In (B C p Q m U L. Q ~ Y O U 00 ~ L Q ~ ~ ~ p ~ ~ ~ Q- f6 O {., N Q- L ~ L •- N ~ L ~~ Q p L ~ ~? N •7 ~ y ~ `v o ,a '+~ ~ ~ ~ O ~ Item No. 3 Y L 2O J Y tLD 3 [D c-1 c-1 O N M N ti 7 Q v ~-+ O LL A B C D E F G H I • urrent Premium$ remiums Projected by EMI Revenues from Premiums Only Percent Decrease From Current Premiums Premiums With Additional Sources of Revenues but No Stop Loss Payment Percent Decrease From Current Premiums Premiums With Additional Sources of Revenues including Stop Loss Payment of $411,094 Percent Decrease From Current Premiums Premiums With Additional Sources of Revenues including Stop Loss Payment of $350,000 Percent Decrease From Current Premiums i PROJECTED ANNUAL REVENUE FROM PREMIUMS FYll-12 2 Premiums ~ $15,294,460 $12,283,108 $12,196,836 $11,795,508 $11,840,100 3 Interest on Safe Harbor Fund (3% of $1,800,000) $54,000 $0 $54,000 $54,000 $54,000 4 Administrative Fee for County Operational Expenses (2.5 % of Premiums) $382,362 $0 $304,921 $294,888 $296,003 5 Payments from Stop Loss Insurance $0 $0 $0 $411,094 $350,000 6 TOTAL $15,730,822 $12,283,108 $12,555,757 $12,555,490 $12,540,103 7 8 PROJECTED ANNUAL EXPENSES FY11-12 9 Claims (10/1 to 9/30) $9,087,439 '. $9,087,439 $9,087,439 $9,087,439 $9,087,439 1o Stop Loss Insurance (Individual Claims Above $125,000) $1,101,000 $1,101,000 $1,101,000 $1,101,000 $1,101,000 ii Stop Loss Insurance (Aggregate Claims above $1,250,000) $37,135 $37,135 $37,135 $37,135 $37,135 12 Administrative Fee to BCBS and EMI $650,963 $650,963 $650,963 $650,963 $650,963 13 Mental Health, Substance Abuse and Employee Assistance $114,167 $114,167 $114,167 $114,167 $114,167 1a Employee and Family Health Clinic $982,192 $982,192 $982,192 $982,192 $982,192 15 County Administrative Expenses $487,220 $487,220 $487,220 $487,220 $487,220 16 County Contribution to Dental Plan $72,547 $72,547 $72,547 $72,547 $72,547 17 Disability Insurance Payments (owed from when County was self-insured) $4,333 $4,333 $4,333 $4,333 $4,333 18 Other Post Employment Benefit (OPEB) $0, $0 $0 $0 $0 19 TOTAL $12,536,996 $12,536,996 $12,536,996 $12,536,996 $12,536,996 20 21 PROJECTED SURPLUS /DEFICIT $3,193,826 -$253,888 $18,761 $18,494 $3,107 22 23 PROTECTED PREMIUMS 24 Plan 3562 25 Individual (17 employees) $855 $590 31% $586 31% $568 34% $570 33% z6 Employee+l (18 employees) $1,696 $1,108 35% $1,100 35% $1,064 37% $1,068 37% 27 Family (22 employees) $1,836 $1,677 9% $1,665 9% $1,611 12% $1,617 12% zs Plan 3766 29 Individual (303 employees) $822 $578 30% $574 30% $556 32% $558 32% 3o Employee + 1 (247 employees) $1,626 $1,083 33% $1,075 34% $1,039 36% $1,043 36% 31 Family (314 employees) $1,696 $1,638 3% $1,626 4% $1,572 7% $1,578 7% Vacant Positions Projected To Be Eliminated In FY12 Title Salary Benefits Total Sr. Staff Assistant $32,406 $14,707 $47,113 Project Manager $57,138 $22,46.1 $79,599 Energy & Water Manager $75,667 $32,220 $107,887 Grants Manager $61,712 $29,939 $91,651 Media Specialist $36,566 $24,295_ $60,861 Total $263,489 $123,622 $387,111 Proposed Sustainable Budget Measures (Updated for the BOCC Budget Workshop 08/23/2011) Sustainable Reduction Measures BOCC $ 2,500,000 Reduce budget for inmate medical $ 1,300,000 Reduce Criminal Justice budget $ 1,000,000 Changes to Health Insurance Program $ 1,000,000 Fund Maintenance Improvement Projects out of excess fees $ 970,315 FRS rate reduction - BOCC General Fund/Fine & Forfeiture Fund $ 158,376 Move Coastal Management Services budget for maintaining parks to the Erosion Control Fund $ 125,000 Reduce EDC budget $ 100,000 Reduce Research Park budget $ 7,153,691 Subtotal - BOCC $ 247,413 Additional Health Insurance Reduction $ 387,111 Eliminated Vacant Positions $ 7,788,215 Updated Subtotal - BOCC Constitutional Officers $ 3,256,897 Recommended reduction in the Sheriff's budget $ 40,842 Clerk of Court $ 29,380 Supervisor of Elections $ 3,327,119 Subtotal -Constitutional Officers Sustainable Revenue Measures $ 711,741 Shift stormwater millage rate to General Fund $ 600,000 Shift 1/2 cent sales tax revenue from Unincorporated Services Fund to General Fund $ 1,311,741 Subtotal -Revenue $ 12,427,075 Total Sustainable Budget Measures Protected FY 12 Revenues $ 109,962,241 Sustainable Revenue Measures $ 1,311,741 Total FY 12 Revenue $ 111 273,982 .Projected FY 12 Appropnations $ ..144,437,953 less Contingency $ 1,414,383 Revised FY 12 Appropriations ~ $ 143,023,570 Less Sustainable Expense Measures $ 11,115,334 Total FY 12 Appropriations $ 131,908,236 Total FY 12 Revenue $ 111,273,982 ~, Total FY 12 Appropriations $ 131,908,236 Sustaining Gap ~ $ 20,634,254 Emergency Reserve and Fund Balance Policy Reserve Police On October 19, 2010, the Board adopted the following policies under resolution No. 10-279: Emergency Reserve Fund -The Board shall maintain a designated Emergency Reserve Fund equal to 5% of the total operating budget excluding funds that have a minimum of 10% or $2,000,000.00 in reserves, whichever is greater. By majority vote, the Board may use all or a portion of this designated Emergency Reserve Fund. Such use shall normally be reserved, however, for natural or manmade disasters. • Fund Balance Reserves -The Board shall maintain a Fund Balance Reserve in the General Fund equal to 5% of the General Fund operating budget. By a majority vote, the Board may use all or a portion of this fund balance reserve to address unanticipated revenue shortfalls or any unforeseen expenditures not necessarily resulting from a natural or manmade disaster. The following table shows the amount budgeted in FY 2010/11 for these reserves: FY 2010/11 O erating Bud et* 5% All Funds (Emer ency Reserve Polic) 213,994,523 10,699,726 General Fund (Fund Balance Policy) 72,951,025 3,647,551 Total 14,347,277 *Includes operating budget for all agencies the County funds. Does not include Capital, Debt Service or Reserves. The following table shows the amount to be budgeted in FY 2011/12 for these reserves: FY 2011/12 O eratin Bud et* 5% All Funds (Emergency Reserve Policy) 197,385,880 9,869,294 General Fund (Fund Balance Polic) 68,140,720 3,407,036 Total 13,276,330 Freed-up emergency reserves: Board Direction Needed 1,070,947 *lncludes operating budget for all agencies the County funds. Does not include Capital, Debt Service or Reserves. For the August 23, 2011 Budget Workshop 1 ~ '.S ~, ; ~ p 00 ~ ~: (~ o m ~ ~' d' -(!}- N ~ . Q. Q -(!~ ~ -E-~ 5... ~ U i W ~ ` l.l_ ~ d1 O N M~ ~ W X ~ z ~ ~ ~ ~ ~ " O ~ v U ~ ~ O ._ V 0 v ~ .,.~ ~ ~ a~ = •-, ~,, . ~ ~. ~ .~ ~ N ~ O ~ ~ U ~ a~ ~ ~ m ~ ~' ° X > ~ °' ~ c6 o ~ o Q .. Q ~ . O ~ W Q~ v ~ O LL .~ ~ ~ Q ca ~ ~ - O N ~ ~ (/1 L ~ a--+ O ~ O v ~ •~ ~ ~ ~ ~ w Z ~ w cn cn ~ m O O ~ r.,, l0 O p ~ N 00 O O 01 00 :~ m O p o0 N t~ O p p~ t~ ` O O r-~I r--I M . J ' V /' V l V /' Y /' ~/ f _ti_^a ~ ~ ~-+ v ~ v -~ cn , ~ ~ U ~ ~C ~+ ~ ~ v ~~-~ 4J ~ ~ ~ O ~-1 ~ O •n O ~ ~ ~ ~ , o .~ ~ ~ ~ o ~ ~ o ~ v ~ v 'T~ o r--~ ~ ~ U ~ ~ b ~ ~ •° ,~ ~ .N ~ ~ ~ ~ • ,.~ O ~' O ~' p o N a ~ ~ v o v ,.~ ~o Q, ~ o ~ ~ ~ 0 ~ ~ ~ ~ 0 ~ ~ p ~, ~+ o ~,1, ~ ~~ ~ 1 .~ Sr. ;~ ~l ti, ; .,~~ ~ I ~ ' i ~E O ~ ~ d- `r, o ~ ~° o O 0 ~ 0 °~ m ~~ ~ N 00 ~ ~ `O N t 11 O CB N 00 ~ `O d' ~ ~ ~ ~ d' N N ~ O V ~ ~ ~ ~ ~ ~ ~ ~; ~ ~ O U X ~ ~ ~- ~ •5 .. cn • ~ v v, ~ ~ v ~ ~ ~., ~ v ~-j- ~ ~ ~ '~ bA U '~ x (J ~ U ~ u ~ ~~ o ~ ~ ~ o . ~ ~ X `~ ~ ~? ~ .~ ~ ~ +~ ~ ~ o o ~ ~ U v ~ ~ ~` W ~~. ~ v .}..~ v, ~ o `~' • ~--. o ~ v ~ ~ O r ~ . ~ o ,~, u ~ ~ ~°, ~ ~ ~ v •~ ;;, ~ u ~ ~ ~ ~ ~ v ~ v ,~~; ~ o a r-, v ~ ~, a, I-, ~~ s ~,~ ~ ~, ~ N ;..~. 1 f 1~ff 'k t ~, , ~~ 1 `' o ^ ~~ O _` ^~ /W\~ W O > O ^`^^ • • ^ r/ n ~ U ~ ~/ ~ ~ ~ ~ _ ~O _ ~>C CU s-- p ~ ~ ~ +, ~ Q. ~ ~ ~ CLS ~ ,~..~ ~ cn y-- O ~ ~, ~ ~ ~ U ~ ~ ~ ~ ~ ~,,., O CCU ~ -~ ~ . ~ ~ ~ ~ 0 ~ ~ ~6~9- r/ `" W 1 V !~` '~ ~~ f r~-~ r~ Tr+ h~+~ ~V~J • ~--1 ~ ~. O r~~--~ V ~,~ ~' ~ ~ M __ ~ L.f7 Lid LCD C'~ ~ ~ ~ ~ ~ ~ ~ CSa CSC ~``- ~ C~ ~ ~ C'rJ~ CSa C'~ Ci? C:~7 ~-' ~~ LL LL LL t1~ ~ C~3 ~ ~ ~ tj3 ~ d ~ N ~ .~ ~ ~ L ~ ~ L ~" 0 ~ -~ Ell N U ~ !~. ~ ~ Cp ~ ~ ~ ~ ~ N ~ ~ O CL. ~ W ' ~ ~_ CCS ~ f1~ a ~ ~ ~ Z3 ~ ~ ~ N ¢ Ct ~ ~ ~ ~ 7~G ~- ~2 s._ Cl~ L1.. ..,. ~.. W LL . ~ . Cl. ~, >~ L ~N~/ L.l. U C LN C O c c N .~ 0 0 c ~ O ° ~ ~ . o ~ N N O V V O 1' \' ,, i ~ r za e}, .,~'"" n , W r , ~~ -~ MM F-~I ;~ i i rT~ r F~-~ ~w'!J ~r^ -I-~ ^^~ ~--~1 O -~--~ Fa i i ~T.. A /I ~.~... O ~+- ~ ~ O O (a > ~ U .}.J O ~ O U ~ ~ ~ O - O ~ ~ N Q ~ ~ ~ O _ N (6 U ~ O ~ (~ (~ O O V ~ m ~ m N O O ' • O ~ ~ W (n _ "+"' L L ~ ~ ._ . L ~ '~ '~ In U ~ ~ ~ (~ LL LL ~ ~ (n m r-- CV N 0 U H N N O U U O