1. Orange County Budget FY 2014-15 Worksession Overview July 14, 2014

2. Worksession Schedule Revenue Outlook Proposed FY 2014-15 Budget Budget Timeline Presentation Outline

3. Worksession Schedule Revenue Outlook Proposed FY 2014-15 Budget Budget Timeline Presentation Outline

4. Day 1 - Budget Worksession Introduction Administrative Services Family Services Fire Rescue Public Works Utilities Community, Environmental, and Development Services TDT / Convention Center / CIP Corrections Health Services & Corrections Health I-Drive CRA Orange County CRA (OBT) Library Worksession Schedule

5. Day 2 - Budget Worksession Constitutional Officers LYNX Outside Agencies Worksession Schedule

6. Board Budget Discussion Summary of Changes / Requests – Approval of: Proposed Millages / Budget Budget Consent Agenda Worksession Schedule Day 3 – No Board Meeting Day 4 – Budget Worksession

7. Worksession Schedule Revenue Outlook Proposed FY 2014-15 Budget Budget Timeline Presentation Outline

8. Revenue Outlook $75M Countywide Property Tax

9. Revenue Outlook $20M Sheriff

10. Revenue Outlook $24M Fire Rescue

11. Revenue Outlook Up $22M Half Cent Sales Tax

12. Revenue Outlook Flat Public Service Taxes/CST

13. Revenue Outlook $6M State Revenue Sharing

14. Revenue Outlook Flat Fuel Taxes

15. Revenue Outlook $19M Impact Fees *Traffic, Law Enforcement, Fire, and Parks Impact Fees

16. Revenue Outlook $959 $938 $877 $476 $475$428 $107 $105 $94 $133$131$116 $126 $113 $116 $89 $88 $96 $373 $82 $102 $124 $92 $801 $362 $79 $98 $131 $88 $788 Major Revenue Sources $362 $79 $98 $131 $88 $788 5.7% $374 $81 $101 $144 $88 $820 $401 $87 $109 $148 $88 $867

17. Revenue Outlook Major Revenue Sources 10% Decline or -$92M $938 $877 $476 $475$428 $107 $105 $94 $133$131$116 $126 $113 $116 $89 $88 $96 $373 $82 $102 $124 $92 $801 $362 $79 $98 $131 $88 $788 $362 $79 $98 $131 $88 $788 $374 $81 $101 $144 $88 $820 $401 $87 $109 $148 $88 $867 $959

18. Revenue Outlook $877 $476 $475$428 $107 $105 $94 $133$131$116 $126 $113 $116 $89 $88 $96 $373 $82 $102 $124 $92 $801 $362 $79 $98 $131 $88 $788 Major Revenue Sources $362 $79 $98 $131 $88 $788 $374 $81 $101 $144 $88 $820 $401 $87 $109 $148 $88 $867 $834M $938 $959

19. Proposed FY 2014-15 Budget Rate Rate Change Countywide 5.1639 4.4347 (14%) Fire MSTU 2.5862 2.2437 (13%) Sheriff MSTU 2.1234 1.8043 (15%) Millage Rate Comparison 2007 Millage 2015 Millage Taxable Value: $200K Home $1,975 $1,697 ($278)

20. Worksession Schedule Revenue Outlook Proposed FY 2014-15 Budget Budget Timeline Presentation Outline

21. Proposed FY 2014-15 Budget General Fund$ 775M Special Revenue 906 Debt Service 493 Capital Projects 121 Enterprise Funds 766 Internal Service 238 Total Budget$ 3,299M Proposed FY 2015 Total Budget

22. Proposed FY 2014-15 Budget Proposed FY 2015 Total Budget General Fund$ 775M Special Revenue 906 Debt Service 493 Capital Projects 121 Enterprise Funds 766 Internal Service 238 Total Budget$ 3,299M

23. Proposed FY 2014-15 Budget 54% Operating 2015 46%

24. Proposed FY 2014-15 Budget Operating 2015 Public Safety Sheriff Corrections Fire 54%

25. Proposed FY 2014-15 Budget Operating 2015 46% Non-Public Safety BCC Departments Constitutional Officers LYNX Outside Agencies CRAs Other

26. Proposed FY 2014-15 Budget Note: Excludes Court Related Positions for Comparison Purposes

27. Proposed FY 2014-15 Budget Note: Excludes Sheriff, Fire, Corrections, and Court Positions Population Growth 26%

28. Worksession Schedule Revenue Outlook Proposed FY 2013-14 Budget Budget Timeline Presentation Outline

29. Budget Timeline Budget Worksession with BCC July 14 – 17 – Approval of Tentative Millage Rates – Approval of Tentative Budget – Approval of Budget Consent Agenda Notify PA of Proposed Millage Rates Aug. 1 PA Mails TRIM Notices Aug. 15 1st Budget Public Hearing – 5:01 p.m. Sept. 4 1st Library Public Hearing – 5:01 p.m. Sept. 11 2nd Budget Public Hearing – 5:01 p.m. Sept. 18 2nd Library Public Hearing – 5:01 p.m. Sept. 23

30. Orange County Budget FY 2014-15 Worksession Overview July 14, 2014

31. Proposed FY 2014-15 Budget 396 6 Year Net Position Cuts Constitutional Officers 6 6 35 9 Administrative Services 0 0 4 0 CEDS 1 9 23 10 Convention Center 2 1 3 6 Corrections 5 12 15 0 Family Services 26 0 22 0 Fire Rescue 4 7 19 4 Health Services 0 5 11 1 Public Works 4 3 8 5 Utilities 1 2 10 4 Office of Accountability 0 7 11 0 Other 8 4 1 2 TOTAL 55 26 66 33 Net Position Changes FY 2013FY 2014FY 2012FY 2015

32. Budget Guidelines 3% increase for personal services Medical Benefits – No Premium Increases – $200 Annual Physical or Biometric Screening Incentive – High Deductible Health Plan – IRS Change Minimum deductible for single coverage changes from $1,250 to $1,300 Minimum deductible for family coverage changes from $2,500 to $2,600 0% increase for operating expenditures