1. COUNTY BUDGET PROCESS Governmental Procedures and Structure Committee
Taxation and Budget Reform Commission
August 10, 2007
By: Rick Helms, CGFO
Assistant County Administrator
Highlands County BCC

2. GOVERNING PROCEDURES AND RULES FOR COUNTIES
Florida Statutes
Florida Administrative Code
Department of Revenue TRIM Compliance
Local Rules

3. KEY PARTICIPANTS Board of County Commissioners Elected Officials
Sheriff
Property Appraiser
Tax Collector
Supervisor of Elections
Clerk to Board
Office of Management and Budget
Stakeholders – Taxpayers
County Operating Departments
Stress the difference between County and City and the appeal process available to PA TC and Supervisor
Explain the interaction between the various elected officials
Clerk – Chapter 28 (28.12) Florida Statutes and Article VIII Florida Constitution – Provides accounting and record services for the Board
Sheriff – Chapter 30 Florida Statutes – Provides law enforcement and protection for citizens. Runs the County Jail and provides court security
Property Appraiser – Chapter 195 and 200 Florida Statutes (Discuss funding Board and Water Mgmt Districts) – Determines just and taxable value of property
Tax Collector – Chapter 197 Florida Statutes; Board pays the fees for collection of school taxes $915,000 in the current year. Collects taxes for all taxing authorities.
Supervisor of Elections – Chapter 98 Florida Statutes – Obviously provides for elections.
Board – Chapter 125 and 129 Florida Statutes – Provides all other services.
TRIM – Chapter 200 Florida Statutes

4. KEY PARTICIPANT RELATIONSHIPS

5. CALENDAR January-Collection of data by OMB
Workshops with BCC to establish policy & priorities – January & February
March-Upgrades to software and training for departments
Budget instructions provided in March
Departmental budgets submitted in April

6. CALENDAR (cont.)
Elected official budgets received by June 1 (Exception – Tax Collector due August 1)
Televised staff budget workshops
Property Appraiser provides taxable value July 1
Recommended Budget to Board by July 15
Budget Workshops with Board in July & August
Certification of millage rate by August 4
Tax Collector is fee officer. All taxing authorities pay a fee for collection of taxes with the exception of School Board.
County Administrator provides recommended budget to Board.

7. CALENDAR (cont.) Appeals to Recommendations Public Hearings
First hearing noticed by TRIM notice
TRIM advertisement for final hearing
Notification for appeal periods to Sheriff and Supervisor of Elections
Notification to Property Appraiser, Tax Collector and Department of Revenue of Adopted Rates
Value Adjustment Board hears appeals on determination of taxable value

8. Components of General Fund
Board of County Commissioners Departments
Elected Officials
Article V – State Courts
Mandated Programs
Agency Funding
Reserves

9. GENERAL FUND BY ENTITY

10. GENERAL FUND SOURCES
Property Taxes are moneys collected through an ad valorem levy on all non-exempt property in the County.
Intergovernmental revenues include sales tax and State revenue sharing from the State of Florida. Charges
for services are primarily fees charged for Emergency Medical Services. Other taxes are the franchise fees
received by the County. Miscellaneous revenues include interfund transfers, administrative fees for special
tax districts and recovery of uncollectible EMS accounts. Fines and forfeitures include all court fines. Interest
includes all moneys earned on investments, contracts, and notes. Licenses and permits include animal
control licenses and contractor’s licenses. Fund Balance is the fund balance brought forward for budgetary
purposes.

11. GENERAL FUND USES
Public Safety: Services in this functional area are provided by Highlands County Board of County
Commissioners and the Sheriff for the security of county residents and their properties. The major
areas included are the Sheriff's Department, EMS, Emergency Management, and Fire Services.
Transportation: Services in this functional area are provided by Highlands County to offer safe and adequate
flow of vehicles, travelers, and pedestrians. The major areas include the County Engineer, the Road
and Bridge Department, and the road improvement districts.
General Government: Services in this functional area are provided by the Legislative and Administrative
branches of Highlands County Government for the benefit of the public and the County
Government as a whole. The major areas include Board of County Commissioners, Tax Collector,
Property Appraiser, Clerk of Courts, County Administrator, Office of Management and Budget,
General Services, Human Resources, and Development Department.
Physical Environment: Services in this functional area are provided by Highlands County for the primary
purpose of achieving a satisfactory living environment by controlling and utilizing elements of the
environment. Solid waste operations comprise the majority of these services.
Human Services: This functional area provides health and human services. The major areas include the
Highlands County Public Health Unit and Human Services Department.
Culture/Recreation: This functional area offers the provision and maintenance of cultural and recreational
facilities and activities for the benefit of citizens and visitors of Highlands County. The major areas
include Parks and Recreation Department and the Countywide Library System.
Economic Environment: This functional area provides services that develop and improve the economic
condition of the community. The major areas include Industrial Development Authority, State
Housing Initiatives Partnership and Veterans Affairs.
Court Related: This functional area provides services for court administration, criminal court, civil court,
juvenile court, traffic court, court reporting, courthouse security, and maintenance of court related
facilities. This function is intended to quantify expenditures by the counties in the State of Florida in
support of the state court system created by Article V of the state constitution Adopted in 1972.
Reserves: This functional area provides reserves for contingencies for unanticipated events and associated
expenditures (i.e. natural disasters).
Interfund Transfers: Includes transfers of moneys between funds, which are not classified as expenditures.

12. COMMUNICATION Legislative Body – Board Elected Officials Stakeholders
Operating Departments
Multiple levels and channels. Board to Senior Management; Senior Management to staff; Board to Constitutional Officers; Board and staff to stakeholders
Methods of Communication to stakeholders
1-TV
2-Web
3-Technology

13. DEMOGRAPHICS Population – 95,199 Per capita income - $23,362
Median age
32.7% of population over 65 YOA
Unemployment rate – Local 4.1% State 3.5%
78% of population in the unincorporated area
Unemployment rates are for June 2007
Ranks second in state for population over 65 yoa
Per capita income for State in $34,001 (BEBR)

14. ACCOUNTABILITY Board to stakeholders County Administrator to Board
Staff to Administrator
Constitutional Officers to stakeholders
Recent legislative changes arose from a perceived lack of accountability of Board to stakeholders.

15. IMPACT OF MILLAGE RATE REDUCTION
Lowest millage rate since 1988
Growth rate in Highlands County taxable value between 1980 and 2004 is 5.77% per year
Population growth during same period = 45,928 (97%)
5.6 % reduction in millage rate in current year
13.5% reduction in millage rate for next year
Previous roll-back rate methodology = or 11.2% reduction from current year rate.
Growth rate average includes new construction
would still be the lowest millage rate since 1988 (50,043,613 / 6,629,471,907) (prior year proceeds / Current year adjusted taxable value