1. Hendry County Board of County Commissioners 2013-2014 Budget Workshop April 23, 2013

2. 2013/2014 Budget Workshop Janet Taylor Darrell Harris District I District II Al Perry Karson Turner Don Davis District IV District V District III Vice – Chairman Chairman Jennifer Davis Mark Lapp Office of Management Interim County Administrator and Budget Director County Attorney

3. County Revenue Sources (All Funds) FY 2013

4. General Fund Revenue 2013

5. 2012/2013 General Fund

6. Hendry County Board of County Commissioners 2012/2013 Millage Analysis Update % Assessment % Tax incr./(decr.) Tax $incr./(decr.) Fiscal YearValue of Millfrom prior yearMillageTaxes Leviedincr./(decr.)from prior year 2006/2007 2,814,13040.23% 6.5018,291,845732,3704.17% 2007/2008 2,761,907-1.86% 6.5017,952,396(339,450)-1.86% 2008/2009 2,329,335-15.66% 6.5015,140,678(2,811,718)-15.66% 2009/2010 2,089,210-10.31% 6.5013,579,865(1,560,813)-10.31% 2010/2011 1,790,130-14.32% 6.5011,635,845(1,944,020)-14.32% 2011/2012 1,669,996-6.71% 7.289412,173,269537,4244.62% 2012-2013 1,676,3430.38% 7.720912,942,877769,6086.32% Total(4,616,598)

7. Special Districts / Tax Rate Info. Solid Waste MSBU was reduced by 50% in 2013 with a tax savings of over $878,000 Ad Valorem was increased at an increase of $769,000 Therefore, a total tax decrease in dollars of $109,000 was realized for fiscal year 2012/2013 under the control of the BOCC

8. Hendry County7.7209 Public Schools - State Law5.372 Public Schools - Local Board2.248 South Florida Water Mgt Dist0.3676 SFWMD - Everglades Construction Project0.0613 Hospitals3.2908 Hospitals Debt Service0.66 City of Clewiston6.221 City of LaBelle3.1046 Port LaBelle CDD3.69 Millage Rates / County Wide

9. Fiscal Year Amount Used Paid BackNet 20092,745,506(2,745,506)0 2010385,8850 2011337,7160 2012750,0000 2013850,0000 Total5,069,107(2,745,506)2,323,601 Disaster Relief Fund Information After 2013 FY, there will be a balance of $5,005,241 remaining in DR Fund Ordinance calls for not less than $5,000,000 nor greater than $10,000,000 Historical Information

10. Capital Reserve Information: After 2013 FY, there will be a balance of $465,000 in capital reserve. A total of $433,520 was used in 2013 to balance

11. Current Year Cost Savings Implemented: In Addition: Reclassification of 15 positions through attrition Vehicle take home privileges altered Cell phone/data usage altered Bidding out selected services – (in progress…) Difference DEPARTMENTS Phase IPhase II/IIITotal BOARD OF COUNTY COMMISSIONERS (42,260)(5,000)(47,260) BOCC OVERHEAD INSURANCE (40,000) INFORMATION SYSTEMS / OPERATING ONLY (8,930) PROPERTY APPRAISER (2,583) PLANNING (40,000)(15,000)(55,000) CUSTODIAL (33,500)(32,211)(65,711) SUPERVISOR OF ELECTIONS (10,000) BUILDING / CODE ENFORCEMENT (84,917)(9,500)(94,417) EMERGENCY MANAGEMENT (4,412) EMERGENCY SERVICES (224,564) SOIL CONSERVATION (4,310) ANIMAL CONTROL (9,926) HOUSING (2,057) HEALTH CARE RESPONSIBILITY (120,235) SHERIFF COSTS INCLUDES INMATE MEDICAL (100,000) BUILDINGS/CEMETERY (5,500) EXTENSION SERVICES (2,500) INFORMATION SYSTEMS REORG. / SHERIFF SAVINGS (27,638) OTHER (40,752) RESERVES / TRANSFERS (20,000) TOTAL (747,694) (138,101) (885,795)

12. Proceeds from Property Sales LocationAmount 88 S. Main Street175,000 Vacant Lots *100,000 Vacant Borrow Pits24,000 Wayside *250,000 Vehicles / Equipment Surplus *70,000 Approximate Amount**619,000 * Items are pending BOCC Approval and/or still in progress **Approximate Amount is before closing costs. Additional gains to be realized from insurance premium cost reductions and tax roll revenue

13. Property Proceeds Anticipated (Non-Recurring)$619,000 Cost Saving Measures Implemented 2013 - Recurring$885,795 Additional measures taken/in process $ TBD - Recurring- Total$1,504,795 RECAP – 2013 Cost Reductions / Efficiency Improvements / Sale Proceeds Phase I was implemented to balance FY 2013. Phases II and III were implemented.

14. Other Revenue Enhancement / Cost Reduction Options : Natural Gas Franchise Fee – BOCC instructed staff to inquire about fee. Staff met with Florida City Gas to fact find regarding process. Insurance Savings - County has recently undergone a new appraisal of property. Expected to receive report first week of May. Anticipating significant reductions in replacement cost estimates and savings in premium. County is going out to bid for health and p&c insurance now for next fiscal year. Communication Savings - Anticipate savings in communication and technology costs.

15. State Legislature: Two weeks to go - 11 days left. Major issues remain unresolved – Medicaid - Senate Bill is based on the number of Medicaid recipients enrolled in the county rather than actual utilization. Hendry County is ranked number three in the State for the most Medicaid recipients per capita. Relief is being sought for fiscally constrained counties but uncertain. Retirement – Increased rates are being proposed in both the House and Senate. Significant increases to address the unfunded actuarial liabilities of the system are being proposed.

16. 2014 PROJECTIONS – Ad Valorem - Property Appraiser will address the board State Revenue - Small County State Revenue Proceeds look favorable in the legislature right now. Estimated revenues will not come out until June from the State. Local Revenue - Initial local revenue projections are holding consistent with current year projections.

17. 2014 PROJECTIONS CONT’D - 2013 Transfers In – Non Recurring Disaster Relief 850,000 Capital Reserve 433,547 GF Reserve 780,000 Total $2,063,547 OFFSETS: Phase II & III Cost Reductions (138,101) Surplus Property Sales (Non Recurring) (619,000) Capital Reserve – Option ? Non Recurring (465,000) TOTAL $(1,222,101) Projected Deficit $(841,446)

18. 2014 PROJECTIONS CONT’D - Preliminary Projected Deficit $(841,446) Other cost saving measures to be realized to reduce projected deficit……………. The following items could / will affect this estimate: Additional cost saving measures in progress Medicaid Tax Roll Estimate from P/A State Revenue Estimates Local ordinance changes FRS Other Legislative Items Library MSTU - 1 st meeting in May or wait until next year

19. Timelines – Estimated Tax Value:June 1 Final Taxable Value:July 1 MSBU Assessment Decisions July Tentative Budget to BOCC:July 15 TRIM:August 4 Tentative Budget Hearing September 10, 2013 Final Budget Hearing September 24, 2013