1. ORANGE COUNTY BUDGET Budget Worksession Summary July 22, 2010

2. PRESENTATION OUTLINE Budget Summary Millage Rates Reserves Consent Agenda Action Requested

3. PRESENTATION OUTLINE Budget Summary Millage Rates Reserves Consent Agenda Action Requested

4. Introduction Fire Rescue Corrections Public Safety Office Corrections Medical Health Services Orange County CRA (OBT) I-Drive CRA Day 1 BUDGET SUMMARY

5. Community & Environmental Svcs. Parks & Recreation Public Works Growth Management Library Utilities Administrative Svcs. TDT / Convention Center Family Services ARRA / Neighborhood Stabilization Program Day 2 BUDGET SUMMARY

6. Constitutional Officers Commissioner Reports Day 3 BUDGET SUMMARY

7. PRESENTATION OUTLINE Budget Summary Millage Rates Reserves Consent Agenda Action Requested

8. FY 2009-10 FY 2010-11 Property Property Taxes $ Change Taxes Countywide $423.9M ($50.9M) $373.0M Sheriff MSTU 92.8 (11.2) 81.6 Fire MSTU 115.4 (13.9) 101.5 Total $632.1M ($76.0M) $556.1M Maintaining Current Millage Rate MILLAGE RATES

9. Countywide4.43474.4347 0% Sheriff MSTU1.80431.8043 0% Fire MSTU2.24372.2437 0% Current Rate Proposed Rate % Change MILLAGE RATES Proposed Millage Rates

10. PRESENTATION OUTLINE Budget Summary Millage Rates Reserves Consent Agenda Action Requested

11. General Fund Reserves What is the level of General Fund Reserves? –Adopted FY 2009-10 = $52 million or 6.9% –Proposed FY 2010-11 = $51 million or 7.2% RESERVES

12. General Fund Reserves Adjustment Proposed FY 2010-11 = $51 million or 7.2% –PCAN = ($2.4 million) FY 2010-11 Adjusted = $49 million or 6.9% RESERVES

13. General Fund Reserves What are reserves used for? –Rainy day fund/safety net –Cash flow purposes before tax revenues come in RESERVES

14. General Fund Reserves Healthy reserves are viewed positively by the financial community Reserves are a non-recurring revenue source RESERVES

15. General Fund Reserves Fiscal YearBudget% of Budget FY 04-05$42.8M6.9% FY 05-06$50.2M7.5% FY 06-07$59.0M7.4% FY 07-08$61.1M7.5% FY 08-09$71.8M8.7% FY 09-10 Proposed $50.9M6.8%

16. PRESENTATION OUTLINE Budget Summary Millage Rates Reserves Consent Agenda Action Requested

17. CONSENT AGENDA Approval of Following Consent Agenda Items –District Nine Medical Examiner’s Office Fee  Adopt the following certificate fee: Current Proposed Type Fee Fee Cremation $0.00 $35.00

18. CONSENT AGENDA –Utilities Department Fee  Resolution to repeal the automatic three percent (3%) increase for Reclaimed Water Rates for the Commercial Citrus Growers for FY 2010-11

19. CONSENT AGENDA –Corrections Department Fee  Adopt the following fee revision: Current Proposed Type Fee Fee Probation Cost of Supervision Fee, per month $40.00 $50.00

20. CONSENT AGENDA –Convention Center  Additional operating subsidy for up to $5 million for FY 2010-11 from the renewal and replacement cash reserve account

21. PRESENTATION OUTLINE Budget Summary Millage Rates Reserves Consent Agenda Action Requested

22. ACTION REQUESTED Approval of Tentative Millages and Tentative Countywide Budget with Changes as Noted Approval of Budget Consent Agenda

23. ORANGE COUNTY BUDGET Budget Worksession Summary July 22, 2010

24. CurrentProposedIncrease LakeMillageRevenueMillageRevenuePer Parcel Total Bass Lake0.8581$6,4181.50$11,054$110.61$4,636 Lake Mary Jess0.4149$5,3731.00$10,847$48.84$5,474 Little Lake Fairview 0.00$00.50$8,979$119.67$8,979 Lake Killarney0.00$00.50$8,890$134.31$8,890 Lake Ola0.00$01.00$33,290$351.30$33,290 The proposed changes to the existing Lake MSTU millage rates are as follows: MILLAGE RATES Proposed Millage Rates

25. RESERVES General Fund Reserves Reduction from Reserves % of Budget 0.07.6% 1.07.5% 2.07.4% 3.07.3% 4.07.1% 5.07.0%

26. RESERVES General Fund Reserves Fiscal Year% of Budget FY 04-056.9% FY 05-067.5% FY 06-077.4% FY 07-087.7% Adjusted FY 08-09?%

27. Metroplan East Central Florida Regional Planning Council (ECFRPC) Black Business Investment Fund (BBIF) Hispanic Business Initiative Fund (HBIF) Minority Women Business Alliance Orlando Science Center United Arts of Central Florida Martin Luther King Parade WMFE Citizens Review Panel (CRP)

28. Community & Environmental Services 19.7M Parks & Recreation 63.4M Public Defender 215K Health & Family –Crisis Assistance 1.2M –PCAN 2.8M Health Department 1.8M Public Works 59.2M Court Administration 560K LYNX 8.0M Regional Commission on Homelessness myregion.org$ 30K Total$ DISCUSSION ITEMS Summary of Funding Requests

29. Two Parts: 1.Statutory roll back 2.Constitutional Amendment – January 29 MILLAGE RATES

30. Roll Back Rate –The millage rate levy that would generate the same amount of tax proceeds as the prior year after excluding new construction and neutralizing the impact of CRA payments –This rate is used to determine advertising requirements

31. MILLAGE RATES Statutory Maximum Rate: –The millage rate that would generate the same amount of tax proceeds as the prior year plus personal income growth, excluding new construction and neutralizing the impact of CRA payments –For FY 2008-09, the formula factors in the impact of Amendment 1 –This “maximum millage” requires only a simple majority vote

32. MILLAGE RATES Statutory Maximum Rate: –Can exceed 110% of roll-back rate adjusted for personal income growth with a 2/3 vote –Can exceed up to 10 mills with unanimous vote –Non-compliance results in loss of revenue sharing

33. Countywide4.43474.6868 4.6065 Sheriff MSTU1.80431.9045 1.8633 Fire MSTU2.24372.3684 2.3172 Rolled-Back Millage MILLAGE RATES Simple Majority Vote Maximum Millage Millage Rate Options Current Millage

34. Countywide$3.0M $27.2M$18.5M Sheriff MSTU ($0.6M) $ 5.9M$ 3.5M Fire MSTU ($0.8M) $ 7.3M$ 4.3M Total$1.6M $40.4M$26.3M Increased Proceeds Using Roll-Back Millage MILLAGE RATES Increased Proceeds Using Simple Majority Max Millage Millage Rate Options Increased Proceeds Using Current Millage

35. I-Drive Master TransitMSTU –Millage 0.0872 0.2590 –Proceeds $608,999 $1,808,838 District requested to increase tax rate to fund public safety initiative Requires simple majority vote to approve District will come before BCC in August to discuss details Current Rate Proposed Rate MILLAGE RATES