fiscal year 2017-2018 recommended budget workshop
HIGHLANDS COUNTY BOARD OF COUNTY COMMISSIONERS
FISCAL YEAR 2017-2018 RECOMMENDED BUDGET WORKSHOP AUGUST 15, 2017
FISCAL YEAR 2017-2018 REVISED RECOMMENDED BUDGET WORKSHOP $137,481,841
FY17-18 Revised Recommended Budget vs FY16-17 Adopted Budget FY16-17 Adopted Budget FY17-18 Revised Recommended Budget
Fund
Fund Title
420
Energy Recovery
401
Solid Waste
180
Building Dept.
110
FY16-17 Adopted Budget
$131,776,075 $137,481,841
FY17-18 Revised Recomm. Budget
Difference
$ 4,019,662
$ 3,973,139
$ (46,523)
9,628,184
9,407,741
(220,443)
817,250
799,114
(18,136)
Transportation
10,720,507
10,712,477
(8,030)
151
Infrastructure
26,285,465
33,157,768
6,872,303
005
General Fund
63,724,370
67,750,941
4,026,571
All Other Funds
16,580,637
11,680,661
(4,899,976)
$ 131,776,075
$ 137,481,841
$ 5,705,766
various
Total Budget
General Fund FY 17/18 Estimated FY17/18 Revenue
$61,879,976
Ad Valorem Taxable Value increase of 1.50% State Revenue Sharing Decrease 5.03% from FY 16/17 Half Cent Sales Tax 3.39% Increase over FY 16/17 Other Revenue Increased 5.32% over FY 16/17 Grants Increased 3.86% over FY 16/17
Estimated FY17/18 Expenses $67,750,941 Elected Officials Increase 8.99% Board Departments Increase 1.56% Diesel Estimate Decreased to $2.50/gal Gas Estimate Decreased to $2.25/gal COLA & Merit Pay $191,487
Rollover Projects
190,902
FY 17/18 Add’l Funding Needs $2,616,354
General Fund Distribution of Expenditures Board Operating Departments Constitutional Officers Other Agencies/Municipalities Mandated Components
General Fund Distribution Operating Departments
$27,845,918
41.10
2,774,453
4.10%
27,802,364
41.04%
Clerk of Courts
3,860,683
5.70%
Property Appraiser
2,946,264
4.35%
Tax Collector
1,657,934
2.45%
863,325
1.27%
Law Enforcement – BOCC Sheriff
Supervisor of Elections Total General Fund
$67,750,941 100.00%
General Fund Distribution Mandatory Components
$5,718,395
8.44%
854,559
1.26%
Transfers to Other Funds
1,196,056
1.77%
Reserve For Contingency
501,500
0.74%
Outside Agencies
Board Departments Total Operating Departments
19,575,408 28.89% $27,845,918 41.10%
Note: IDA is included in Board Depts. and removed from Outside Agencies.
General Fund Distribution Total Operating Departments Mandatory Components Outside Agencies Transfers to Other Funds Reserve for Contingency
Board Departments
$27,845,918 (5,718,395) (854,559) (1,196,056) (501,500)
$19,575,408
General Fund Distribution Mandatory Components: Detention Medical $ 960,460 State County Assistance 1,476,792 County Jail Building Maint. 676,999 CRA’s 1,083,938 Mental Health 483,537 HCRA 406,124 Medical Examiner 370,456 Others 260,089 Total $ 5,718,395
Board Controlled Departments / Funds Fund Title General
Adopted
Recommended
FY 16/17
FY 17/18
Difference
$ 19,821,975
$ 19,575,408
$ (246,567)
Transportation Trust
10,720,507
10,712,477
(8,030)
Building Department
817,250
799,114
(18,136)
9,628,184
9,407,741
(220,443)
$ 40,987,916
$ 41,354,729
$ (493,176)
Solid Waste Totals
Board Controlled Departments / Funds $60,000,000
$50,000,000
$40,000,000
$30,000,000
$20,000,000
$10,000,000
$0
General Fund Board Departments vs Revenue $70,000,000 $60,000,000 $50,000,000 $40,000,000 $30,000,000 $20,000,000 $10,000,000 $0
005 Board Depts
005 Revenue w/out FB
General Fund Board Departments Adopted
Recommended
FY 16/17
FY 17/18
Personnel
$ 13,196,310
$ 12,994,972
$ (201,338)
Operating
6,254,269
6,414,815
160,546
371,396
165,621
(205,775)
$ 19,821,975
$ 19,575,408
$ (246,567)
Category
Capital Totals
Difference
General Fund Board Departments REVISED RECOMMENDED FY 17/18 OPERATING 6,414,815 32.77%
CAPITAL 165,621 0.85%
PERSONAL 12,994,972 66.38%
General Fund Fund Balance Added/Used FY 08/09
($ 4,736,062)
FY 09/10
$ 1,184,013
FY 10/11
($ 2,392,977)
FY 11/12
($ 2,554,165)
FY 12/13
($ 3,026,381)
FY 13/14
($ 1,391,860)
FY 14/15
$ 2,229,917
FY 15/16
($41,395)
Changes to Recommended Budget Recommended Budget
$137,813,608
Health Insurance Adjustment
Reorganization
Removal of new positions
Adjustments for Capital Items
Adjustment to Salaries & Benefits
(256,573)
Project Adjustments
112,398
Miscellaneous
Adjusted Recommended Budget
48,138 (70,288) (143,063) (47,772)
25,393
$137,481,841
General Fund - Fund Balance September 30, 2016 Comprehensive Annual Financial Report Unassigned Fund Balance Fd Balance Appropriated in FY16/17 Adopted Budget
$17,965,879 ( 3,063,709)
Remaining Unassigned Fund Balance not in Budget
$14,902,170
Fd Balance Appropriated in FY16/17 Adopted Budget Estimated Fund Balance to be Used (+/-) in FY16/17 Available Fund Balance for FY17/18 Fund Balance Appropriated to Balance FY17/18 Target Reductions/Add’l Funding needed FY17/18
$ 3,063,709 0 $ 3,063,709 5,680,063 $ 2,616,354
Fund Balance Policy September 30, 2016 Comprehensive Annual Financial Report Unassigned Fund Balance Fund Balance in FY17/18 Recommended Budget
$17,965,879 ( 5,680,063)
Remaining Unassigned Fund Balance not in Budget
$12,285,816
General Fund Recommended Budget
$67,750,941
100% Grant Programs
(372,077)
Capital Items
(428,449)
Transfers to Other Funds
(1,196,056)
Reserve for Contingency
(501,500)
Total General Fund Balance Per Policy One Month Expenditures Number of Months of Available Fund Balance
$65,252,859 5,437,738 2.26 Months
Reduction to Funding Suggestions General Fund FY 17/18
Parade Float (3 @ $1,200/EA) - $3,600 Granicus E-Comments - $2,400 Escheated Properties - $100,000 Car Wash - $2,040 – General Fund Only Car Detailing - $4,080 – General Fund Only
FISCAL YEAR 2017-2018 RECOMMENDED BUDGET WORKSHOP AUGUST 15, 2017
FISCAL YEAR 2017-2018 REVISED RECOMMENDED BUDGET WORKSHOP $137,481,841
FY17-18 Revised Recommended Budget vs FY16-17 Adopted Budget FY16-17 Adopted Budget FY17-18 Revised Recommended Budget
Fund
Fund Title
420
Energy Recovery
401
Solid Waste
180
Building Dept.
110
FY16-17 Adopted Budget
$131,776,075 $137,481,841
FY17-18 Revised Recomm. Budget
Difference
$ 4,019,662
$ 3,973,139
$ (46,523)
9,628,184
9,407,741
(220,443)
817,250
799,114
(18,136)
Transportation
10,720,507
10,712,477
(8,030)
151
Infrastructure
26,285,465
33,157,768
6,872,303
005
General Fund
63,724,370
67,750,941
4,026,571
All Other Funds
16,580,637
11,680,661
(4,899,976)
$ 131,776,075
$ 137,481,841
$ 5,705,766
various
Total Budget
General Fund FY 17/18 Estimated FY17/18 Revenue
$61,879,976
Ad Valorem Taxable Value increase of 1.50% State Revenue Sharing Decrease 5.03% from FY 16/17 Half Cent Sales Tax 3.39% Increase over FY 16/17 Other Revenue Increased 5.32% over FY 16/17 Grants Increased 3.86% over FY 16/17
Estimated FY17/18 Expenses $67,750,941 Elected Officials Increase 8.99% Board Departments Increase 1.56% Diesel Estimate Decreased to $2.50/gal Gas Estimate Decreased to $2.25/gal COLA & Merit Pay $191,487
Rollover Projects
190,902
FY 17/18 Add’l Funding Needs $2,616,354
General Fund Distribution of Expenditures Board Operating Departments Constitutional Officers Other Agencies/Municipalities Mandated Components
General Fund Distribution Operating Departments
$27,845,918
41.10
2,774,453
4.10%
27,802,364
41.04%
Clerk of Courts
3,860,683
5.70%
Property Appraiser
2,946,264
4.35%
Tax Collector
1,657,934
2.45%
863,325
1.27%
Law Enforcement – BOCC Sheriff
Supervisor of Elections Total General Fund
$67,750,941 100.00%
General Fund Distribution Mandatory Components
$5,718,395
8.44%
854,559
1.26%
Transfers to Other Funds
1,196,056
1.77%
Reserve For Contingency
501,500
0.74%
Outside Agencies
Board Departments Total Operating Departments
19,575,408 28.89% $27,845,918 41.10%
Note: IDA is included in Board Depts. and removed from Outside Agencies.
General Fund Distribution Total Operating Departments Mandatory Components Outside Agencies Transfers to Other Funds Reserve for Contingency
Board Departments
$27,845,918 (5,718,395) (854,559) (1,196,056) (501,500)
$19,575,408
General Fund Distribution Mandatory Components: Detention Medical $ 960,460 State County Assistance 1,476,792 County Jail Building Maint. 676,999 CRA’s 1,083,938 Mental Health 483,537 HCRA 406,124 Medical Examiner 370,456 Others 260,089 Total $ 5,718,395
Board Controlled Departments / Funds Fund Title General
Adopted
Recommended
FY 16/17
FY 17/18
Difference
$ 19,821,975
$ 19,575,408
$ (246,567)
Transportation Trust
10,720,507
10,712,477
(8,030)
Building Department
817,250
799,114
(18,136)
9,628,184
9,407,741
(220,443)
$ 40,987,916
$ 41,354,729
$ (493,176)
Solid Waste Totals
Board Controlled Departments / Funds $60,000,000
$50,000,000
$40,000,000
$30,000,000
$20,000,000
$10,000,000
$0
General Fund Board Departments vs Revenue $70,000,000 $60,000,000 $50,000,000 $40,000,000 $30,000,000 $20,000,000 $10,000,000 $0
005 Board Depts
005 Revenue w/out FB
General Fund Board Departments Adopted
Recommended
FY 16/17
FY 17/18
Personnel
$ 13,196,310
$ 12,994,972
$ (201,338)
Operating
6,254,269
6,414,815
160,546
371,396
165,621
(205,775)
$ 19,821,975
$ 19,575,408
$ (246,567)
Category
Capital Totals
Difference
General Fund Board Departments REVISED RECOMMENDED FY 17/18 OPERATING 6,414,815 32.77%
CAPITAL 165,621 0.85%
PERSONAL 12,994,972 66.38%
General Fund Fund Balance Added/Used FY 08/09
($ 4,736,062)
FY 09/10
$ 1,184,013
FY 10/11
($ 2,392,977)
FY 11/12
($ 2,554,165)
FY 12/13
($ 3,026,381)
FY 13/14
($ 1,391,860)
FY 14/15
$ 2,229,917
FY 15/16
($41,395)
Changes to Recommended Budget Recommended Budget
$137,813,608
Health Insurance Adjustment
Reorganization
Removal of new positions
Adjustments for Capital Items
Adjustment to Salaries & Benefits
(256,573)
Project Adjustments
112,398
Miscellaneous
Adjusted Recommended Budget
48,138 (70,288) (143,063) (47,772)
25,393
$137,481,841
General Fund - Fund Balance September 30, 2016 Comprehensive Annual Financial Report Unassigned Fund Balance Fd Balance Appropriated in FY16/17 Adopted Budget
$17,965,879 ( 3,063,709)
Remaining Unassigned Fund Balance not in Budget
$14,902,170
Fd Balance Appropriated in FY16/17 Adopted Budget Estimated Fund Balance to be Used (+/-) in FY16/17 Available Fund Balance for FY17/18 Fund Balance Appropriated to Balance FY17/18 Target Reductions/Add’l Funding needed FY17/18
$ 3,063,709 0 $ 3,063,709 5,680,063 $ 2,616,354
Fund Balance Policy September 30, 2016 Comprehensive Annual Financial Report Unassigned Fund Balance Fund Balance in FY17/18 Recommended Budget
$17,965,879 ( 5,680,063)
Remaining Unassigned Fund Balance not in Budget
$12,285,816
General Fund Recommended Budget
$67,750,941
100% Grant Programs
(372,077)
Capital Items
(428,449)
Transfers to Other Funds
(1,196,056)
Reserve for Contingency
(501,500)
Total General Fund Balance Per Policy One Month Expenditures Number of Months of Available Fund Balance
$65,252,859 5,437,738 2.26 Months
Reduction to Funding Suggestions General Fund FY 17/18
Parade Float (3 @ $1,200/EA) - $3,600 Granicus E-Comments - $2,400 Escheated Properties - $100,000 Car Wash - $2,040 – General Fund Only Car Detailing - $4,080 – General Fund Only
