Alachua County Government Civic Education Series Office of Management & Budget April

2 Organizational Overview County Manager’s Office - Office of Management and Budget Budget and management policy activities of county government Coordination of contracts and grants development Performance management and program reviews

3 County Budget Process

4 Why Prepare a Budget? Legal requirement!!! Comply with Federal regulations Very specific requirements in Florida Statutes for county government Serves a variety of functions Accountability (fiscal control) Management tool (performance) Planning tool (policies and priorities) Public information document

5 County Budget Process Florida Statute requirements Fiscal year (FY) from October 1 st thru September 30 th Required to have a balanced budget Truth-in-Millage (TRIM) Required notifications to property owners and general public Board is required to hold two public hearings every year to adopt millage rates and adopt the budget

6 County Budget Process Alachua County financial policies include two-year budget planning and presentation Follow generally accepted accounting principles (GAAP) Nationally recognized accounting standards Required to follow Governmental Accounting Standards Board (GASB)

County Budget Process The Board holds multiple meetings and workshops from January thru June to outline the budget plan (9 for FY12) These meetings are not required by any Statutes or laws but have been the practice of the Board for many years These meetings include specific program discussions with Board Department heads as well as Constitutional and Judicial Officers

County Budget Process Property Appraiser submits estimated taxable property values to Board late June/early July per TRIM County Manager presents Tentative Budget to Board early July as required by TRIM Presents a two year budget with 1 st year tentative (to be adopted) and 2 nd year planned

County Budget Process Board sets proposed millage rates mid-July as required by TRIM Final adopted millage rates can be lower than proposed but cannot be higher without starting the TRIM process over Property Appraiser sends TRIM notices to all County property owners mid-August per TRIM

County Budget Process Multiple meetings and workshops are at held during July thru September (6 for FY12) These meetings are not required by any Statutes or laws but have been the practice of the Board for many years Board holds two public hearings in September setting millage rates and adopting budget as required by TRIM

11 County Revenue Overview

12 County Revenue Overview Florida Statutes and County Charter define sources, uses and sets limits on revenue Property tax, local option (sales and fuel) tax, fees, charges for services, grants and payments from other governments

13 County Revenue Overview State Shared Revenues (Legislative) Half Cent Sales Tax County Revenue Sharing County Fuel Tax License Taxes Alcoholic beverages, mobile homes, insurance agents

14 County Revenue Overview Local Option (Florida Statutes) One cent local option surtax (infrastructure) Voter Approved (ended December 2010) for.50% for Wild Spaces, Public Places Indigent health care surtax up to.50% Voter Approved (ends December 2011) for CHOICES for.25% Communication Services Tax (cell phones) Public Service Tax (utilities)

15 County Revenue Overview Local Option (Florida Statutes) Local Option Fuel Tax Tourist Development Tax (Bed tax) Impact Fees Fire, parks and transportation in unincorporated area Occupational Licenses (Business Tax) Bonds for capital construction

16 County Revenue Overview Other Revenues State and Federal Grants Foster Grandparents Program Emergency Management Law Enforcement Drug Treatment Programs Investment Income Cash is invested by the Clerk and interest earnings are allocated to various funds

17 County Expenditure Overview

18 County Expenditure Overview County Government Services Mandated vs. Discretionary Federal, State and Local Mandates Board Policies Citizen Expectations

19 County Expenditure Overview Countywide services in General Fund Constitutional Offices Clerk of Court/Finance; Property Appraiser; Supervisor of Elections Sheriff funding includes jail; portion of law enforcement; court security; Combined Communications Center

20 County Expenditure Overview Countywide services in General Fund Constitutional Offices Tax Collector is a “fee based” officer County pays fees for collecting property taxes for County and School Board Judicial Offices Court related activities for Court Administration, State Attorney, Public Defender, Guardian Ad Litem; conflict resolution counsel

21 County Expenditure Overview Countywide services in General Fund Board of County Commissioners Jail alternative programs; trial related services; animal control; victim services; senior services; veteran services; emergency management; parks; general government Specific unfunded State mandates include juvenile detention expenses, Medicaid expenses, medical examiner, arrestee/inmate medical care

22 County Expenditure Overview Unincorporated area services Law Enforcement and road patrol; fire protection; development review; parks; environmental protection Transportation operating and capital Solid waste management Building permit management Tourist development

23 County Expenditure Overview Capital Improvement Program (CIP) Five year capital infrastructure planning Projects include public facilities (general, court, correctional/detention, emergency, fire); transportation; parks and technology; land conservation Funding from property, sales and gas taxes

24 FY11 Adopted Budget Alachua County

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32 County Government Property Tax

33 General Government Property Tax Revenue calculation is based on taxable property values as determined by Property Appraiser’s Office 2007 Legislative Property Tax Reform limits local government revenue growth from property tax January 2008 voter approved referendum and Constitutional amendment increased property tax exemptions Additional homestead, tangible personal property exemption, Save our Homes portability, 10% growth cap on non-homestead property

General Government Property Tax Property valuation and tax exemptions Only 51% of countywide property values are on the tax rolls 57% of Leon and Marion County property values are on tax rolls Hernando County has 64% of property value on tax rolls Lake County has 71% of property value on tax rolls

Other Exemptions are Widows/Widowers and Disabled; Historic; and Senior

General Government Property Tax Micanopy High Springs Waldo * Alachua Hawthorne * Archer * Gainesville Newberry * Unincorporated ** LaCrosse Millage Rate Comparisons Municipality 2010 Millage Rate * Archer and Hawthorne elected to participate in Fire and Law Enforcement MSTU’s. Newberry participates in the Law Enforcement MSTU. Waldo participates in the Fire MSTU. ** Alachua County MSTU millage rates: Unincorp Law Enforce Fire Protect

General Government Property Tax Municipal type services funded from MSTU Only property owners in unincorporated area pay MSTU millage Exception only if Commissioners/Council of municipality elects to participate in an MSTU (ie. Fire protection) Law enforcement; fire protection; environmental protection; parks; growth and development

General Government Property Tax Example Tax Year 2010 – Homeowner in City of Gainesville Total Property Value$248,500 Save our Homes- 47,990 Homestead Exempt.- 50,000 Taxable Value$150,510 Taxable value 60% of the total value 2010 Total Property Taxes - $3,177

“Community Conversations” A series of wide ranging discussions of ideas and realities confronting our community in light of fiscal restraints and challenges that face our County. The meetings will include a brief presentation of the County's budget and financial condition, followed by an interactive simulated budget activity. Series scheduled for May and June 2011

Alachua County Government ACCESS April 2011 Office of Management and Budget