FY 2014-2015 RECOMMENDED BUDGET

July 10, 2014

2

Overview

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FY 2014-2015 Recommended Budget

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The General Revenue Budget

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The Budget Over Time

3 FY 2014-15 Recommended Budget Fact Sheet

 The recommended budget of $1,003,743,884 represents a reduction of $8.6 million from the current FY 2013-2014 budget  The aggregate operating millage rate is proposed at 6.9571, a 1.37% decrease below the FY 2013-14 aggregate operating millage rate  Most tax rates are set to Charter maximums as approved by the voters of Brevard County  Those tax rates that were previously approved by the voters are set within the Voter approved limits

Charter Cap

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 The Board shall not impose any ad valorem tax for county purposes or within any municipal services taxing unit, or district  At a millage rate which causes the budgeted revenue to increase over the budgeted ad valorem revenue for the previous fiscal year  By more than the lesser of: (1) three percent, or (2) the change CPI  Excluding revenue change associated with new construction

FY 2014-15 Recommended Budget Fact Sheet



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General Government Operating Revenues increase overall by $5,911,799.  General Government Expenditures increase by $7,910,145: Increase transfers to Charter Officers, $5,256,552 (offset by the Animal Services reduction: $2,291,291) Increased CRA Payments (including NBEDZ), $3,451,826 Increase transfers to Court Operations, $503,873 Increase Expenses to support State Mandates, $374,144 Increase to General Fund support of Employer Health Insurance, $615,041

6 FY 2014-15 Recommended Budget Fact Sheet

 Animal Services is transferred to the BCSO  Service levels have been maintained  Country Acres closure  Elimination of First Responder funding  The budget includes no merit or COLA salary increases for BOCC employees  The County’s Health Insurance rates for FY 2014-15 have increased by 14%

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THE FY 2014-2015 RECOMMENDED BUDGET

FY 2014-15 Recommended Budget 8 Expenditure Categories Operating Expenses Capital Debt Service Transfers Reserves Current Budget Fiscal Year 2013-14 Recommended Budget Fiscal Year 2014-15

$419,596,362 $159,262,981 $33,713,343 $164,183,439 $235,556,781 $409,216,757 $134,991,228 $32,372,202 $172,546,270 $254,617,427

$ Change % Change

($10,379,605) ($24,271,753) ($1,341,141) $8,362,831 $19,060,646 -2.47% 15.24% -3.98% 5.09% 8.09%

Total Budget

$1,012,312,906 $1,003,743,884 ($8,569,022) -0.85%

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Adopted Budget – FY 06-07 through FY 14-15:

$1 300 $1 100 $900 $700 $500 $300 $100 -$100 06-07 07-08 08-09 09-10 10-11 11-12 12-13 13-14 14-15

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Brevard County Population – 2006 through 2014

600 000 550 000 500 000 450 000 400 000 2006 2007 2008 2009 2010 2011 2012 2013 2014

11 Brevard County Board Department Staffing Level and County Population

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Adopted Budget/per Capita – FY 06-07 through FY 14-15

$2 500 $2 000 $1 500 $1 000 $500 $0 06-07 07-08 08-09 09-10 10-11 11-12 12-13 13-14 14-15 Ряд1

THE FY 2014-2015 RECOMMENDED 13 BUDGET:

$1,003,743,884

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THE FY 2014-2015 REC. BUDGET: Operating Revenue: $579,036,087

Restricted Uses of Revenue

15 Other General Fund

Emergency Mgmt Parks & Rec Public Works

Special Revenue

Courts Fire Rescue Grants Housing Parks & Rec Planning Public Works Sheriff's Office Libraries Tourism Natural Resources Mgmt

Debt Service

General Gov't Parks & Rec

Capital Projects

Emergency Mgmt Facilities Parks & Rec

Enterprise

Golf Courses Melbourne-Tillman Solid Waste TICO Transit Svcs Utilities

Internal

Info Syst Risk Mgmt Group Health

16 Declining Budgeted Operating Property Taxes FY 07 to FY 15 ($ in Millions) Tax District General Fund Library Mosquito Control Fire Control MSTU (Voted) Law Enforcement MSTU Road & Bridge MSTUs Parks & Rec. Districts EELS (Voted) TOTAL Budgeted FY 06/07 $150.96

Proposed Budget FY 14/15 $131.17

$21.60

$7.07

$16.15

$5.80

$11.59

$10.78

$14.26

$5.44

$17.35

$3.42

$231.70

$16.86

$4.67

$7.92

$1.57

$194.93

Difference ($19.79) ($5.45) ($1.27) ($0.81) $2.60

($0.77) ($9.43) ($1.85) ($36.77)

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THE FY 2014-2015 GENERAL REVENUE BUDGET

THE FY 2014-2015 BUDGET: General 18 Gov’t Operating Revenue: $179,790,441

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General Revenue Supports

 The Sheriff’s Office  Unfunded Mandates  Parks and Recreation  Fire Rescue/Emergency Medical Services  Facilities  Property Appraiser  Tax Collector  Public Works  Housing and Human Services  Courts 

More than $161 Million

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Unfunded Mandates:

Medicaid Baker Act Pre-trial Detention of Juveniles Medical Examiner Comprehensive Plan Legal Aid Other $6,931,310 $1,748,507 $1,414,718 $1,355,653 $982,307 $256,500 $394,400

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That Leaves About $19 Million To Support:

More then 150 additional programs and services within:  Asset Management  Budget Office  Clerk of Courts Board Finance and Board Minutes  Code Enforcement  County Attorney  County Commissioners  County Manager’s Office  General Fund Debt Payments

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That Leaves About $19 Million To Support:

 Human Resource  Information Technology  Natural Resources Management  Planning and Zoning  Purchasing Services  UF Extension Services  Site Plan and Subdivision Review  SCGTV

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Budget Challenges

• Merit and Cost of Living Pay Raises • Deferred Road Maintenance and Capacity • Facilities Improvements and Repairs • Health Insurance Increases • Technology Improvements • General Fund Reserve Investment

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Next Steps

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July 22 nd - Tentative Millage Hearing

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August 12 th – Melbourne Tillman Rate Hearing

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September 9 th – 1 st Budget Hearing

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September 23 rd – Final Budget Hearing

FY07 Actual vs. FY15 Recomm

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FY 2006-2007 Operating Expenses Capital Adopted Budget Assigned $457,956,422 $407,609,849 $244,123,552 $119,756,589 Debt Service Transfers Reserves Total Total w/o Reserves $50,279,881 $56,407,192 $175,921,069 $184,325,771 $232,026,846 N/A $1,160,307,770 $768,099,401 $928,280,924 $768,099,401 FY 2014-2015 Recommended Budget $409,216,757 $134,991,228 $32,372,202 $172,546,270 $254,617,427 $1,003,743,884 $749,126,457