FY12 and FY13 Budget Development Special Board Meeting Alachua County Office of Management and Budget June 7, 2011

FY12 Budget Development Fiscal Updates

FY12 Budget Development Budget Meeting Calendar Review

FY12 Budget Development Calendar Review FY12 Budget Development Calendar Tentative Budget presentation scheduled for July 7 Set proposed millage rates at regular Board meeting on July 12 Special Board meetings August and September Public Hearings (TRIM) in September on regular Board meeting dates September 13 and 27 will also adopt policies, CIP and Fee Schedule

FY12 Budget Development Calendar Review 2011 Community Conversations Community meetings will include a discussion on service level expectations National Center for Civic Innovation-Center on Government Performance (Trailblazer grant) will cover expenses associated with continuing this program Meetings scheduled for July 23, July 28 and July 30 at various locations

FY12 Budget Development Fiscal Outlook for Alachua County

FY12 Budget Development Constitutional Offices

FY12 Budget Development Judicial Offices

FY12 Budget Development Legislative Session Pension Reform Impacts State and County governments thru Florida Retirement System (FRS FRS employer contribution rates will decrease as of July 1, 2011 Current legislation increases rates beginning July 1, 2012 FRS requires 3% employee contribution beginning July 1,

FY12 Budget Development Legislative Session 10

FY12 Budget Development Legislative Session FRS Expense Reduction for FY12 Estimated reduction for BoCC Department budgets is $2,500,000 for all funds General Fund estimate is $1,300,000 Constitutional Offices will have similar expense reductions Sheriff estimate is $2,300,000 11

Updated taxable values from Property Appraiser as of June 1, 2011 New construction estimates for General Fund is $90,300,000 New construction estimates for General MSTU is $50,900,000 New construction estimates for Fire Services MSTU is $57,000,000 New construction estimates for Law Enforcement MSTU is $64,500,000

FY12 Budget Development Fiscal Outlook General Fund Budget Adjustments Prop Tax Revenue – current millage (3,000,000) Inmate Medical Costs (500,000) Requests from SOE (300,000) Requests from Sheriff (4,000,000) Total reduction (7,800,000) Reduction is 6% of FY11 Adopted General Fund and 11% of Board’s allocation share

FY12 Budget Development Fiscal Outlook Revenue stabilization – General Fund Prepare FY12 Tentative Budget managing within current revenue levels Millage rate can be tentatively set at Simple Majority rate to allow for funding needs for other programs or Constitutional Officer requests

FY12 Budget Development Fiscal Outlook Revenue stabilization – General Fund All Constitutional Offices use FRS expense reductions to offset other increased costs or additional budget needs Recommend funding Supervisor of Elections election (one-time) cost increase from FY11 FRS cost reductions (one-time)

FY12 Budget Development Fiscal Outlook Revenue stabilization – General Fund County Manager will submit Board’s budget using FRS expense reductions to offset other budget needs Inmate medical costs of $500,000 CJMSHA grant match $166,000 Set aside funding equal to a 2% salary adjustment for Board employees, to be negotiated – Constitutional Offices can do the same Fund other necessary cost increases

FY12 Budget Development Fiscal Outlook Revenue stabilization – MSTU’s County Manager will recommend funding MSTU budget’s at or below revenue stabilization level allocating FRS expense reductions to offset other cost increases Set aside for 2% salary adjustment for Board employees, to be negotiated – Constitutional Offices can do the same

FY12 Budget Development Budget Development Principles

FY12 Budget Development Budget Principles FY12 Budget Development Principles - Governance Maintain 5% reserve policy for major operating funds Maintain General Fund budget allocation share with Constitutional Offices Maintain current funding allocation for Law Enforcement between General Fund and MSTU

FY12 Budget Development Budget Principles FY12 Budget Development Principles – Governance One-time sources will be allocated toward reserves or one-time expenditures Continue to present a two-year budget Budget property tax revenue based on current and simple majority millage rates Budget property tax revenue based on “revenue stabilization” level

FY12 Budget Development Discussion, Comments, Questions

FY12 and FY13 Budget Development June 7, 2011