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2021-22 Budget - 2021 07 27 Education Workshop*uaget �as �����.����, �- �c� � � h � eec o � �r FLORIDA • Founded 1915 � � ev�ew� � r� ]T: TT �T.T: � 1 - ���� � _�-��+�- T Revenues - what are they Expenses Fund Balance �1:��+■ ■�� C■ ■■�� ��Str`��u��ons an� �YN�N�I �� Fund Distributions Expenditures Transfer In's - where from and why �y runa� General Fund - Operating � � Public Facility Fund Capital Vehicle/Project Fund Grant Funds Law Enforcement Fund ��=�'L=� I 1 ! C=� Taxes Fees Fines Sa le of Assets Char es forServices g Gra nts �onora 1 F� � n� ��=�'L=� I 1 ! C=� Ad Valorem Other Fees Intergovernmental Charges for Services Fine, Forfeitures & Penalties Uses of Money Other Revenues !� �I 1 [=� i Z=�=� Utility Taxes - 10� Received directly from Utility Electric Natural Gas Propane Business Tax Receipts - by Ordinance of Council Public Service Fee - by Ordinance of Council Fire Insurance Premium Tax - 175.131 F.S. Casualty Insurance Premium Tax - 185.1 1 F.S. �fornn��orn n�on�� � �=�=�-`� 1 � 1 � � Municipal Revenue Sharing (SRS)-1.3653�0 of net sales and use tax collections Factors Population County/City Population of all cities �o Restricted for Transportation related expenses Mobile Home Licenses-Tax Collector- can be paid on a 2 year cycle Alcohol Beverage Licenses - 38� of tax remitted to city Half Cent Sales Tax- F.S. 212 percentage of net sales tax proceeds our portion of the countywide amount this year is 13�0 Factors Ratios of Population of County/City �fornn��orn n�on�� � �=�=�-`� 1 � 1 � �� One Cent Sales Tax - F.S. 212 Collected in County Communication Service Tax-Telecommunications, Satellite, mobile communications Florida CST and Local CST Public Safety - SRO OCSB County Business License Tax !71 �=1 �! [=�-`� t•� �Z=� r'I [�Z=� Building & Inspection Fees Exception & Zoning Fees Franchise Fees Electric Natural Gas Solid Waste Plan Review Fees Alley Closing/Map Sales Public Safety SRO Private Entity (OCA) Solid Waste Collection Fees - Residential � i noc �nrfo��•••r�� � 1=� i f=1 r �1 [=� Court Fines Radio Communication Fees Law Enforcement Education Investigation Cost Reimbursement Ordinance Violations 1 c o c nf �/1 n■�+ ♦+� � Q r ��L•Z=� �� � Interest Earnings Surplus City Property (shifted to Capital Fund) !� � � [=� �i �[=�'�=� i 1 ! [=� Public Safety Grant Special Purpose Grant DOT Hwy Maintenance Contract Mowing Traffic Signals Code Enforcement Fines Police Accident Reports ��n�rd� r una� � _.,. _ .,.` 2021 GF Budgeted Revenue Sources Ad Valorem ■ Other Fees Intergovernmental � Charges for Services ■ Fines, Forfeitures & Penalties Uses of Money & Property Other Revenues Public Facilities - Transfer In �� �hl i�+ �a�+i � �� ��=�'L=� I 1 ! C=� Local Option Gas Tax - 5 cents per gallon motor fuel only (F.S. 206.41 (1) (e) Local Alternate Fuel Tax - 6 cents per gallon (F.S. 206.41(1) (e) SRS aka Eight Cent Fuel Tax - 1 cent Distribution based on per lane mile Ninth Cent Fuel Tax - 1 cent per gallon By Interlocal Agreement 19.34� Fuel Tax Rebate SCOP Funding (Grant) Interest Earnings �� � _��.=:� / 1,400,000 1,200,000 1,000,000 i�:ll 111 $600,000 $400,000 $200,000 $- 2014-2015 �■�•11I��r•IM11�\��►���L�■1■I� 2015/2016 2016/2017 2017/2018 2018/2019 2019/2020 2020/2021 � � Ad Valorem ■ Other Fees Intergovernmental � Charges for Services ■ Fines, Forfeitures & Penalties Uses of Money 8� Property Other Revenues LOCAL OPTION GAS TAX LOCAL ALTER, FUEL USER FEE SRS EIGHT CENT MOTOR FUEL NINTH CENT FUEL TAX MOTOR FUEL TAX REBATE SCOP Funding INTEREST EARNINGS DISPOSITION OF FIXED ASSETS MISCELLANEOUS �:� ! Z=� �1 �-`�=� O erati n p g Ca ital p �onora 1 F� � �+�' �:� ! Z=� �1 �-`�=� Legislative (Council) Executive (Administration) Clerk Finance General Services Law Enforcement Fire Protection Public Works �:� ! Z=� �1 �-`�=� Operating Expenses General Fund Legislative, Executive, Clerk, Finance, General Services, Law Enforcement, Fire Protection, and Public Works Public Facility Fund Contractual maintenance, Street light utilities, Repair and Maintenance of Equipment, Road and Materials, Capital Improvements and Replacements Capital Fund, all departments except Transportation related items �/haf ara Anaraf:�+�■ c��+e�+�e' Personnel cost Salaries of People who serve the citizens Health Insurance, Worker Compensation, Pension Contractual Services Legislative services Legal presentation Building Inspector Planning Services School Resource Officers Crime Lab (IRSC) Solid Waste Pickup IT Services Communications Animal Control Ground Maintenance of Medians/Parks/Properties Street Sweeping Fire Services Engineering Services 2-year commitment for 3 Firefighters to BOCC �fhar Anarafir��■ ���+e�+�e� Repair and Maintenance Buildings, Equipment, Parks, Roadways, Vehicles, Landscape Replacement Risk Management (Insurance) Fuel Cost Advertising Education Utilities Traffic Signal Maintenance and upgrades Stormwater Ditch Maintenance Sidewalk repair Streetlights (off highway) ��ner �tem: �nprafind � Committee charges (publications, communications, legal representation, etc.) Community requests (Economic Development Corp.) Landscape Architects Additional Planning Services (LDR, Comprehensive Plan, etc.) Grant Writer/Administration � 2021 General Fund Budgeted Items Operating Expenses Legislative Executive - City Clerk Financial Services Legal Council �ap�za� � r� �p�lar�pr�� Replacement Vehicles, Equipment Replacement Computers, Radios, Tasers, Radars Major Overlay Paving Projects Major additions to Sidewalks Major Changes to Building which extend the life, i.e. roofs, Storm windows Additional Security for Buildings Major New Landscaping, Tree Program, Median Replacement, Park Street Lights Stormwater Systems � 2021 All Budgeted Expenses $9,179,816 (Excluding Grant Funds) Legislative ■ Executive � City Clerk Financial Services ■ Legal Council General Services Law Enforcement Fire Protection Public Works Public Facility Operating Public Facility Improvements Capital Operating Capital Projects/Improvements ��.IiI•■ =Y.l�:lit�Z� Collective balance Excess revenues over expenses throughout time Sale of Assets (i.e. OUA and Property)_ � L _,a Q n r� �� Non-s en a e R tri t es c e mmitt o e Ass� ne nass� ne � � � a I � I �r�n� Non-spendable - Inventory, Unearned revenue Restricted - Constrained by their providers (Legislators, Grants, Bondholders) Committed - Constrained for a specific purpose (highest level of authority) Assigned - Amount intended for a specific purpose Unassigned - Remainder of General Fund including Capital Vehicle fund �acf ri �+farl � � � n � Restricted funds are to be used for a specific purpose based on limitations (restrictions). They should be used first based on their designation and as budgeted. Public Facility Funds - Gas Tax Revenues Special Law Enforcement Funds Non-spendable Inventory �s��aned Func�� Grant Funds - Projects that will be reimbursed Subsequent years Expenditures Future Capital Projects 5 Year Capital Improvement Plan Multi year designated projects Replenishment of depreciated assets �nass�aned �und� Residual classification for the General and Capital Vehicle/Project Fund. Budget Stabilization (use of reserves for operating expenses) 5 Year Capital Improvement Plan Multi year designated projects Replenishment of depreciated assets ��tv r una r�a��nce� Public Facility Fund Restricted Special Law Enforcement Fund Restricted General Fund Unassigned All Fund Balances Non- spendable Inventory Restricted Non- Budgeted Capital Vehicle Fund Unassigned � � Budgeted ' . Capital Vehicle Fund ' Projects Assigned I Subsequent' years Expenditures Assigned � ���•� Fun�.� In Unassigned Budget Stabilization �![!It�[=�•.■ �!Ilt!■ =Y:1F=11I�Z� I $14,000,000 Fund Balances by Fund and Type $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $- 2015 2016 2017 2018 $(2,000,000) 2019 2020 ■ Nonspendable inventory- Restricted ■ Special Law Enf.-Restricted Public Facility Fund-Restricted Future Capital Proj-Assigned ■ Subsequent years expenditures-Assig ned CDBG-Assigned ■ Capital Veh & Bldg Imprmnt Fund-Unassigned ■ General Fund-Unassigned � 2021 All Budgeted Expenses $9,179,816 (Excluding Grant Funds) Legislative ■ Executive � City Clerk Financial Services ■ Legal Council General Services Law Enforcement Fire Protection Public Works Public Facility Operating Public Facility Improvements Capital Operating Capital Projects/Improvements � � Ad Valorem ■ Other Fees Intergovernmental Charges for Services ■ Fines, Forfeitures 8� Penalties Uses of Money & Property Other Revenues LOCAL OPTION GAS TAX LOCAL ALTER, FUEL USER FEE SRS EIGHT CENT MOTOR FUEL NINTH CENT FUEL TAX MOTOR FUEL TAX REBATE SCOP Funding INTEREST EARNINGS DISPOSITION OF FIXED ASSETS MISCELLANEOUS ;evenues, �Xl'�P11tPc fh . � � �� /� V� /� N /�► 100% 60% 40% 20% 0% Usage of Reserves New Revenues 2021 Budget o uestions? �c� � � h � eec o � �r FLORIDA • Founded 1915 Bud et Basics g Worksho p