INDIAN RIVER COUNTY · 2018. 4. 8. · 2009/2010 Budget Distinguished Budget Presentation Award...

INDIAN RIVER COUNTY

ANNUAL BUDGET

FOR FISCAL YEAR 2009 / 2010

INDIAN RIVER COUNTY, FLORIDA

BOARD OF COUNTY COMMISSIONERS

Wesley S. Davis District I Joseph E. Flescher District II Gary C. Wheeler District III Peter D. O’Bryan, Chairman District IV Bob Solari, Vice-Chairman District V

At the time of the adoption of the 2009/2010 budget, Wesley S. Davis was Chairman and Joseph E. Flescher was Vice-Chairman.

COUNTY MANAGEMENT

Joseph A. Baird County Administrator Michael Zito Assistant County Administrator William G. Collins II County Attorney

ELECTED COUNTY OFFICIALS

Jeffrey K. Barton Clerk of Circuit Court Kay Clem Supervisor of Elections Carole Jean Jordan Tax Collector Deryl Loar Sheriff David C. Nolte Property Appraiser

DEPARTMENT HEADS

Jason E. Brown Management & Budget Director Clifford T. Crawford Recreation Director Chris Mora Public Works Director Thomas W. Frame General Services Director Robert M. Keating Community Development DirectorJohn W. King Emergency Services Director Robert J. Komarinetz Golf Course Director Erik Olson Utilities Director James A. Sexton Human Resources Director

2009/2010 Budget Distinguished Budget Presentation Award

DISTINGUISHED BUDGET PRESENTATION AWARD The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to Indian River County, Florida for its annual budget for the fiscal year beginning October 1, 2008. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award.

Prepared by the Office of Management and Budget: Jason E. Brown ............................................................................................................................Director Ruth Bommarito ................................................................................................................ Budget Analyst Kristin Jiruska ................................................................................................................. Budget Analyst Ann Demko ..................................................................................................... Budget Support Specialist Indian River County Office of Management and Budget, 1801 27th Street, Vero Beach, FL 32960-3365

GOVERNMENT FINANCE OFFICERS ASSOCIATION

Distinguished Budget Presentation

Aivard PRESL'ITED TO

Indian River County

Florida Forrhe Fi~cal Ye& I'.cginnlng

October 1, 2008

.~ I ;t ... J-1 1--- ' I I .

Table of Contents

2009/2010 Budget Table of Contents

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TABLE OF CONTENTS OVERVIEW

BUDGET MESSAGE ........................................................................................................................................... 1 SUPPLEMENTAL BUDGET MESSAGE........................................................................................................ 17 INDIAN RIVER COUNTY COMMUNITY PROFILE .................................................................................. 21 Indian River County Government ......................................................................................................................... 30 Organization Chart ................................................................................................................................................ 33 FISCAL YEAR 2008/2009 ACCOMPLISHMENTS ....................................................................................... 34 COUNTY GOALS .............................................................................................................................................. 39 Key Goals.............................................................................................................................................................. 40 POLICY .............................................................................................................................................................. 43 Financial Accounting Structure............................................................................................................................. 49 Description of all Funds ........................................................................................................................................ 50 Departmental, Function and Fund Summary ........................................................................................................ 56 BUDGET PROCESS........................................................................................................................................... 58 Key Budget Calendar Dates .................................................................................................................................. 59 Budget Amendment/Transfer Process Flow Chart................................................................................................ 60 TOTAL COUNTY BUDGET SUMMARY....................................................................................................... 61 Summary of Expenses........................................................................................................................................... 63 Total Budget Comparison by Fund ....................................................................................................................... 66 Summary of Total Budget ..................................................................................................................................... 68 Summary of Revenues .......................................................................................................................................... 70 Fund Balance Comparison .................................................................................................................................... 83 Personnel Schedule by Department....................................................................................................................... 85

BUDGET DETAIL AD VALOREM TAXING FUNDS GENERAL FUND General Fund Revenue Sources .......................................................................................................................... 104 General Fund Budget by Function ...................................................................................................................... 106 General Fund Expenditure Summary by Department ......................................................................................... 107 General Fund Organizational Chart .................................................................................................................... 108


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001-101 - Board of County Commissioners ....................................................................................................... 109 001-102 - County Attorney ................................................................................................................................. 110 001-107 - Communications/Emergency Services ............................................................................................... 111 001-109 - Main Library....................................................................................................................................... 112 001-111 - Medicaid ............................................................................................................................................. 114 001-112 - North County Library ......................................................................................................................... 115 001-113 - Brackett Library.................................................................................................................................. 117 001-118 - Soil/Water Conservation .................................................................................................................... 119 001-119 - Law Library ........................................................................................................................................ 121 001-137 - Sebastian Redevelopment District...................................................................................................... 122 001-137 - Fellsmere Redevelopment Agency ..................................................................................................... 122 001-199 - General Fund Reserves....................................................................................................................... 122 001-201 - Administrator-Operations................................................................................................................... 123 001-202 - General Services ................................................................................................................................. 124 001-203 - Human Resources ............................................................................................................................... 126 001-204 – Planning & Development................................................................................................................... 128 001-206 - Veterans Services ............................................................................................................................... 129 001-208 - Emergency Management .................................................................................................................... 131 001-210 - Parks ................................................................................................................................................... 133 001-211 - Human Services.................................................................................................................................. 135 001-212 - Agriculture Extension......................................................................................................................... 137 001-213 - Youth Guidance.................................................................................................................................. 139 001-216 - Purchasing .......................................................................................................................................... 142 001-220 – Facilities Management ...................................................................................................................... 143 001-229 - Office of Management & Budget ....................................................................................................... 144 001-237 - FPL Grant ........................................................................................................................................... 146 001-238 - EM Base Grant ................................................................................................................................... 148 001-241 - Computer Services.............................................................................................................................. 150 001-246 - Insurance Premiums ........................................................................................................................... 152 001-250 - Animal Control ................................................................................................................................... 153 001-251 - Mailroom/Switchboard....................................................................................................................... 155 001-252 - Environmental Control Board ........................................................................................................... 156 001-259 – Citrus Best Management Practices ................................................................................................... 157 001-300 - Clerk of Circuit Court......................................................................................................................... 158 001-400 - Tax Collector ...................................................................................................................................... 159 001-500 - Property Appraiser.............................................................................................................................. 160 001-600 - Sheriff ................................................................................................................................................. 161 001-700 - Supervisor of Elections....................................................................................................................... 162 001-901 - Circuit Court....................................................................................................................................... 163 Agencies and Non-Profit and Quasi-Non Profit Organizations .......................................................................... 164 Children’s Services ........................................................................................................................................... 165 MUNICIPAL SERVICE TAXING UNIT

M.S.T.U. Revenue Sources ................................................................................................................................. 171 M.S.T.U. Budget by Function............................................................................................................................. 172 M.S.T.U. Revenue Summary ............................................................................................................................. 173 M.S.T.U. Expense Summary by Department...................................................................................................... 173 M.S.T.U. Organizational Chart ........................................................................................................................... 174 004-104 - Recreation – North County Aquatic Center ....................................................................................... 177


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004-105 - Recreation – Gifford Aquatic Center.................................................................................................. 177 004-108 - Recreation........................................................................................................................................... 177 004-116 - Recreation – Ocean Rescue ................................................................................................................ 177 004-161 – Shooting Range.................................................................................................................................. 178 004-199 - M.S.T.U. Reserves.............................................................................................................................. 180 004-204 - Community Development................................................................................................................... 181 004-205 - County Planning ................................................................................................................................. 182 004-207 - Environmental Planning & Code Enforcement .................................................................................. 185 004-210 - Parks ................................................................................................................................................... 187 004-214 - Road and Bridge ................................................................................................................................. 190 004-234 - Telecommunications........................................................................................................................... 191 004-400 - Tax Collector ...................................................................................................................................... 193 TRANSPORTATION FUND Transportation Fund Revenue Sources ............................................................................................................... 194 County Gas Tax Revenues .................................................................................................................................. 195 Transportation Fund Revenue Summary............................................................................................................. 195 Transportation Fund Budget by Function ........................................................................................................... 196 Transportation Fund Organizational Chart ......................................................................................................... 197 Transportation Fund Expenditure Summary by Department .............................................................................. 197 111-199 - Transportation Reserves ..................................................................................................................... 198 111-214 - Road and Bridge ................................................................................................................................. 199 111-243 - Public Works ...................................................................................................................................... 201 111-244 - County Engineering............................................................................................................................ 203 111-245 - Traffic Engineering ............................................................................................................................ 207 111-247 - Real Estate Acquisition ...................................................................................................................... 211 111-281 - Stormwater ......................................................................................................................................... 212 EMERGENCY SERVICES DISTRICT Emergency Services District Revenues .............................................................................................................. 216 Advanced Life Support Charges ......................................................................................................................... 217 Emergency Services District Expenses by Type................................................................................................. 217 Emergency Services District Revenue Summary................................................................................................ 218 114-120 - Fire Services ....................................................................................................................................... 219 LAND ACQUISITION BONDS 225-117 - Land Acquisition Bonds ..................................................................................................................... 220 245-117 - Land Acquisition Bonds – 2004 Referendum .................................................................................... 221 SOLID WASTE DISPOSAL DISTRICT S.W.D.D. Organizational Chart .......................................................................................................................... 222 Revenue Summary .............................................................................................................................................. 222 Expense Summary by Department ...................................................................................................................... 222 411-209 - Refuse Disposal .................................................................................................................................. 223 411-217 - Sanitary Landfill ................................................................................................................................. 225 411-255 - Recycling............................................................................................................................................ 227


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HOUSING AUTHORITY

107-226 - Indian River Housing Authority ......................................................................................................... 229

SPECIAL REVENUE FUNDS

Special Revenue Funds ....................................................................................................................................... 231 Special Revenue Funds Organizational Chart..................................................................................................... 234 101 - Road Improvement Fees ............................................................................................................................ 235 102 - New Road Improvement Fees.................................................................................................................... 235 103 – Additional Impact Fees ............................................................................................................................. 236 106 - Court Facilities Fund ................................................................................................................................. 237 108 - Section 8 Rental Assistance ....................................................................................................................... 238 109 - Secondary Road Construction .................................................................................................................. 240 112 - Special Law Enforcement Fund................................................................................................................. 243 113 - Parks Development .................................................................................................................................... 243 117 - Tree Ordinance Fines................................................................................................................................. 244 119 - Tourist Tax Fund ....................................................................................................................................... 245 120 - 911 Surcharge (Communication Center) .................................................................................................. 246 121 - Drug Abuse Fund....................................................................................................................................... 248 123 - Indian River County Local Housing Assistance Program (IRCLHAP/SHIP)........................................... 249 124 - Metropolitan Planning Organization ......................................................................................................... 251 125 - Land Acquisition Advisory........................................................................................................................ 253 126 - Multi-Jurisdiction Trust Fund.................................................................................................................... 254 127 - Native Uplands Acquisition....................................................................................................................... 254 128 - Beach Restoration Fund............................................................................................................................. 255 129 - Community Development Block Grant ..................................................................................................... 257 133 - Florida Boating Improvement Program ..................................................................................................... 257 134 - Library Bequests ........................................................................................................................................ 258 135 - Disabled Access Programs......................................................................................................................... 258 136 - Intergovernmental Grants .......................................................................................................................... 259 137 – Traffic Education Program........................................................................................................................ 260 138 - Disaster Recovery Grants .......................................................................................................................... 260 140 - Court Facility Surcharge Fund................................................................................................................... 261 141 - Additional Court Costs .............................................................................................................................. 261 142 - Court Technology Fund............................................................................................................................. 262 145 – Land Acquisition Series 2004 Referendum .............................................................................................. 263 171 - East Gifford Stormwater Watershed M.S.B.U........................................................................................... 264 185 - Vero Lake Estates M.S.B.U....................................................................................................................... 264 181 - Gifford Streetlighting................................................................................................................................. 265 182 - Laurelwood Streetlighting ......................................................................................................................... 265 183 - Rockridge Streetlighting ............................................................................................................................ 266 184 - Vero Highlands Streetlighting ................................................................................................................... 266 186 - Porpoise Point Streetlighting ..................................................................................................................... 267 187 - Single Light Districts ................................................................................................................................. 267 188 - Laurel Court Streetlighting ........................................................................................................................ 268 189 - Tierra Linda Streetlighting......................................................................................................................... 268 190 - Vero Shores Streetlighting......................................................................................................................... 269 191 - Ixora Park Streetlighting............................................................................................................................ 269 192 - Poinciana Park Streetlighting..................................................................................................................... 270


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193 - Roseland Streetlighting.............................................................................................................................. 270 194 - Whispering Pines Streetlighting ................................................................................................................ 271 195 - Moorings Streetlighting ............................................................................................................................. 271 196 - Walker's Glen Streetlighting...................................................................................................................... 272 197 - Glendale Lakes Streetlighting.................................................................................................................... 272 198 - Floralton Beach Streetlighting ................................................................................................................... 273 199 – West Wabasso Streetlighting .................................................................................................................... 273 OTHER DEBT SERVICE

204 - Refund and Improvement Bond................................................................................................................. 274 CAPITAL PROJECTS

307 - Dodgertown Facility .................................................................................................................................. 275 308 - Capital Reserve Fund................................................................................................................................. 276 315 - Optional Sales Tax..................................................................................................................................... 277 316 - Gifford Road Improvement........................................................................................................................ 279 ENTERPRISE FUNDS

412-161 - Shooting Range .................................................................................................................................. 280 Shooting Range Organizational Chart................................................................................................................. 281 Shooting Range Revenue and Expense Summary .............................................................................................. 281 Golf Course Organizational Chart....................................................................................................................... 282 Golf Course Revenue Summary.......................................................................................................................... 282 Golf Course Expense Summary by Department ................................................................................................. 282 418-221 - Golf Course Operations ...................................................................................................................... 283 418-232 - Food and Beverage ............................................................................................................................. 284 418-236 - Clubhouse........................................................................................................................................... 285 441-233 - Building Department .......................................................................................................................... 287 Building Department Organizational Chart ........................................................................................................ 289 County Utilities Organizational Chart................................................................................................................. 290 County Utilities Revenue Summary.................................................................................................................... 290 County Utilities Expense Summary by Department ........................................................................................... 290 471-218 - Wastewater Treatment ........................................................................................................................ 292 471-219 - Water Production................................................................................................................................ 294 471-235 - General & Engineering....................................................................................................................... 296 471-257 - Sludge Operations .............................................................................................................................. 298 471-265 - Customer Service................................................................................................................................ 300 471-268 - Wastewater Collection........................................................................................................................ 302 471-269 - Water Distribution .............................................................................................................................. 304 472-235 - Utility Impact Fees ............................................................................................................................. 306


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INTERNAL SERVICE FUNDS 501 - Fleet Management...................................................................................................................................... 307 502 - Risk Management ...................................................................................................................................... 309 504 - Health Insurance ........................................................................................................................................ 311 505 – Geographic Information Systems.............................................................................................................. 312 CAPITAL IMPROVEMENTS PROGRAM

Capital Improvements Program .......................................................................................................................... 314 Capital Improvements Program Major Elements and Projects ........................................................................... 315 Capital Improvements Program Projected Expenditures .................................................................................... 318 Operating Impact of Capital Improvement Projects............................................................................................ 319 Revenue Sources ................................................................................................................................................. 319 Matrix of CIP Projects and Funding Sources...................................................................................................... 321 CAPITAL OUTLAY Capital Outlay by Function ................................................................................................................................. 322 Capital Outlay by Type ....................................................................................................................................... 322 All Funds Budgeted Capital Outlay .................................................................................................................... 323 STATISTICAL INFORMATION Indian River County Millage Rates by Taxing Authority................................................................................... 324 General Government Expenditures by Function................................................................................................. 325 General Revenues by Source .............................................................................................................................. 327 Property Tax Levies and Collections .................................................................................................................. 329 Just and Taxable Value of Taxable Property ...................................................................................................... 330 Property Tax Rates-Direct and All Overlapping Governments .......................................................................... 331 Ratio of Net General Bonded Debt To Taxable Value and Net Bonded Debt Per Capita .................................. 332 Computation of Direct and Overlapping Debt .................................................................................................... 332 Ratio of Annual Debt Service Expenditures For General Bonded Debt to Total

General Governmental Expenditures .......................................................................................................... 333 Revenue Bond Coverage-Water and Sewer Bonds............................................................................................. 334 Revenue Bond Coverage-Golf Course................................................................................................................ 335 Revenue Bond Coverage-Housing Authority ..................................................................................................... 336 Property Value, Construction and Bank Deposits............................................................................................... 337 Principal Taxpayers............................................................................................................................................. 338 Citrus Production and Acreage ........................................................................................................................... 339 Registered Voters of Indian River County.......................................................................................................... 340 Indian River County Millages by Tax Code ....................................................................................................... 341


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LONG TERM DEBT Long Term Debt Analysis ................................................................................................................................... 342 Existing Long Term Debt.................................................................................................................................... 343 Total Debt Outstanding ...................................................................................................................................... 344 Enterprise Fund Debt Outstanding ..................................................................................................................... 345 Other Funds Debt Outstanding ........................................................................................................................... 345 Annual Debt Service Payments .......................................................................................................................... 346 Water & Sewer Revenue Refunding Bonds, Series 1993A - $47,190,000 Bonds.............................................. 347 Spring Training Facility Revenue Bonds, Series 2001 - $16,810,000 Bonds..................................................... 348 Environmentally Sensitive Land Acquisition, Series 2001 - $11,000,000 Bonds .............................................. 349 Recreational Revenue Refunding Bonds, Series 2003 - $6,455,000 Bonds ....................................................... 350 Environmentally Sensitive Land Acquisition, Series 2003 - $7,800,000 Bonds ................................................ 351 Water and Sewer Revenue Bonds, Series 2005 - $27,675,000 Bonds................................................................ 352 Environmentally Sensitive Land Acquisition, Series 2006 - $48,600,000 Bonds .............................................. 353 Water & Sewer Refunding Bonds, Series 2009 - $26,370,000 Bonds................................................................ 354 GLOSSARY Glossary Terms ................................................................................................................................................... 355


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TABLE OF CHARTS AND GRAPHS Population Graph .................................................................................................................................................. 21 Population Change ................................................................................................................................................ 23 Comparison of Unemployment Rates ................................................................................................................... 24 Employment by Sector in Indian River County .................................................................................................... 25 Tourist Tax Revenue ............................................................................................................................................. 26 Housing Starts ....................................................................................................................................................... 27 Organization Chart ................................................................................................................................................ 33 Budget Amendment/Transfer Process................................................................................................................... 60 Budgeted Expenditures by Function ..................................................................................................................... 62 Budgeted Revenues by Source.............................................................................................................................. 70 Federal Revenues Graph ....................................................................................................................................... 71 State Revenues Graph ........................................................................................................................................... 72 Local Revenues Graph .......................................................................................................................................... 73 Ad Valorem Revenues Graph ............................................................................................................................... 74 Taxable Property Values Graph ............................................................................................................................ 75 Aggregate Millage Rates....................................................................................................................................... 77 Non-Ad Valorem Assessments ............................................................................................................................. 78 Building Department Revenues ............................................................................................................................ 80 Total Fund Balance ............................................................................................................................................... 81 General Fund Revenues ...................................................................................................................................... 104 General Fund Budget by Function ...................................................................................................................... 106 M.S.T.U. Revenue Sources ................................................................................................................................. 171 M.S.T.U. Expenditures by Function ................................................................................................................... 172 Transportation Fund Revenue Sources ............................................................................................................... 194 County Gas Tax Revenues .................................................................................................................................. 195


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Transportation Budget by Function .................................................................................................................... 196 Emergency Services District Revenues............................................................................................................... 216 Advanced Life Support Charges ......................................................................................................................... 217 Emergency Services District Expenses by Type................................................................................................. 217 Land Acquisition Bond Millage Rates ................................................................................................................ 220 Capital Outlay by Function ................................................................................................................................ 322 Capital Outlay by Type ....................................................................................................................................... 322 Composition of Long Term Debt ........................................................................................................................ 342 Total Debt Outstanding at Fiscal Year End ........................................................................................................ 344 Enterprise Fund Debt Outstanding at Fiscal Year End ....................................................................................... 345 Other Funds Debt Outstanding at Fiscal Year End ............................................................................................. 345 Annual Debt Service Payments........................................................................................................................... 346

2009/2010 Budget

Budget Message

July 7, 2009

BOARD OF COUNTY COMMISSIONERS 1801 2ih Street, Vero Beach, Florida 32960-3388

Board of County Commissioners Indian River County 1801 27'h Street Vero Beach, FL 32960

Dear Commissioners:

As required by Florida Statutes, transmitted with this message is the recommended budget for Fiscal Year 2009/2010 (FY 09/10) .

The proposed budget represents the general operating framework for providing all County services for the forthcoming year. As presented, it reflects the County Administrator's plan of implementing and funding the recommended service levels. The budget has been developed with a combination of guidelines provided by the Board of County Commissioners (BCC) throughout the year, critical input from all departments, Budget Department guidance, the Administrator's perception of needs, responses from the community, and the Constitutional Officers' budgets.

Reduced Taxes

Indian River County has been making adjustments to account for reduced revenues for the last three years. The proposed budget for FY 2009/10 includes a decrease in total property taxes levied by $9.7 million (or 9.9%) from last year. This follows decreases of $5.1 million and $900,000 for fiscal years 2008/09 and 2007/08, respectively. (See Table 1 on the following page). This means that Indian River County taxpayers overall will pay substantially less property taxes to County government in 2010 than the current year. We have attempted to hold the line on taxes by reducing expenses substantially in response to the declining tax roll. The M.S.T.U. Fund and Emergency Services District millage rates are the same or below current since expense cuts have absorbed the entire decline in the tax roll. With the decreases over the last three years, our total ad valorem taxes are down $15.1 million from FY 2006/07. The proposed operating levy is now below the amount levied in FY 2005/06.

Historical Ad Valorem Revenue & Population (w/ G.O. Debt)

$50

$60

$70

$80

$90

$100

$110

03/04 04/05 05/06 06/07 07/08 08/09 09/10 Est.

Mill

ion

s

Fiscal Year

105,000

110,000

115,000

120,000

125,000

130,000

135,000

140,000

145,000

Po

pu

lati

on

Table 1 Comparison of Proposed Ad Valorem versus Current Revenue

2008/09 Ad

Valorem Revenues

2009/10 Proposed Ad

Valorem

Increase (Decrease)

% Increase

(Decrease)

General Fund $53,805,001 $49,172,724 ($4,632,277) -8.6%

M.S.T.U. $11,076,178 $9,738,423 ($1,337,755) -12.1%

Emergency Services District

$25,635,156 $22,963,056 ($2,672,100) -10.4%

Land Acquisition Bond $2,379,139 $1,154,028 ($1,225,111) -51.5%

Land Acquisition Bond – 2004 Referendum

$5,019,509 $5,020,419 $901 0.0%

Total $97,914,983 $88,048,650 ($9,866,333) -10.1%

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Fiscal Year 2009/10 Budget Highlights

In response to declining property values, sales taxes and various other County revenues, BCC departments, Constitutional Officers, and outside agencies were asked to trim their budgets substantially from the previous year. Many cost saving initiatives have been proposed in order to account for the revenue reductions. Some of these include staffing reductions, travel decreases, energy conservation measures, minimal reductions of services and programs, and reduced non-profit funding. Notwithstanding the cost saving measures, some expenses continue to increase. At a time when serious expense cutbacks are needed, the County is faced with the need to provide additional services in two areas. On December 1, 2005, the County entered into an agreement with Indian River State College to construct and operate a new library branch at the Mueller Campus. Construction on the library is nearing completion and it is scheduled to open to the public on October 5, 2009. Therefore, we will incur additional costs to staff and operate this 30,490 square foot facility while reducing the budget for libraries by about 10.5%. An additional fire station (Station 12) has been scheduled to open next fiscal year as well. The County received a $750,000 grant to assist in the construction of this station. Construction is expected to be complete by the end of this fiscal year with an opening date of October 1 planned. The proposed budget includes staffing of an ALS Engine at this location requiring an additional 7 firemedic positions while meeting the declining revenues and avoiding an increase in the millage rate.

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Major Impacts on FY 2009/10 Budget:

Proposed taxes - $9.9 million (10.1%) decrease from 2008/09

Declining taxroll – down 8.8% (General Fund); -11.4% (M.S.T.U.), -10.0% ESD

Economic slowdown - sales tax, revenue sharing, building permits - $2.3 million decrease

Merit/Step raises – No raises for Non-union and Teamsters (savings of $1,081,454) IAFF raises = $273,918

Interest earnings - Down $3,694,451 or 42.3%

Fuel costs - decreasing $627,148 or 29.4%

Health plan changes – co-pay changes, $513,000 savings

Electric utility costs - City of Vero 18% rate increase $158,744 taxing fund impact

Energy conservation measures - $176,000 estimated savings

Travel decreases - reduced by 14.7% - $28,075; down 61.9% over last three years

Position eliminations - $ 2,363,354 savings (39 full-time positions)

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The total proposed budget is $301,601,307, a decrease of $84,513,107, or 21.9%. A detailed all fund expense summary is contained in the exhibits following this message (pages 25 and 26). The single greatest individual expense in the budget is Personnel Services. In order to balance the budget with the reduced revenues, a net decrease of thirty-nine (39) full-time (FT) positions and three (3) part-time (PT) positions has been proposed for next fiscal year. This results in a total savings of $2,363,354. This net decrease includes a decrease of forty-one (41) FT BCC positions and an increase of two (2) FT Constitutional Officer positions. Vacant positions have been eliminated where possible in order to reduce the impact on existing employees. Some displaced employees may be moved into existing vacancies as well. A hiring freeze has been in place since May 2007 to facilitate this process. The proposed budget contains no raises for any non-union employees. Staff recommendation is to freeze these pay rates with no COLA, merit raises, or top-out pay. The County’s two bargaining units (Teamsters and the international Association of Firefighters – IAFF) currently have contracts that run through the end of fiscal year 2010/11. Each contract includes a merit (Teamsters) or step (IAFF) for fiscal year 2009/10. Both unions have agreed to forego requesting a COLA. The Teamsters have scheduled a vote on foregoing their contractual merit increases and top-out pay, and Teamster representatives have indicated a willingness to cooperate in the effort to reduce the impact on the taxpayer. On July 10, 2009 the union voted to forego these increases, and the budget was reduced $470,560. This has allowed for a decrease in millage rates. The IAFF has not indicated a desire to forego their step increases and top-out pay at this time. Therefore, the budget includes $273,918 for these raises in the Emergency Services District.

Table 2 Full-time Positions (FTE’s) – All Funds

Fund Description

Current 2008/2009

Requested 2009/2010

Recommended 2009/2010

Difference Rec./

Current Clerk of Court (1) 16.00 15.00 15.00 (1.00) Tax Collector 38.00 38.00 38.00 0.00 Property Appraiser 40.00 40.00 40.00 0.00 Sheriff 519.00 522.00 522.00 3.00 Supervisor of Elections 8.00 8.00 8.00 0.00

Subtotal-Constitutional Officers

621.00 623.00 623.00 2.00

General Fund - BCC 168.00 157.00 156.22 (11.78) M.S.T.U. 62.00 53.00 53.00 (9.00) Transportation Fund 144.00 129.00 132.00 (12.00) Emergency Services District 232.00 238.00 237.25 5.25 Current Requested Recommended Difference

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Fund Description 2008/2009 2009/2010 2009/2010 Rec./ Current

Solid Waste Disposal District

49.00 49.00 49.00 0.00

Additional Impact Fee Fund 1.00 1.00 1.00 0.00 Housing Authority 1.00 1.00 1.00 0.00 Rental Assistance 4.00 4.00 4.00 0.00 Secondary Road Construction

4.00 4.00 4.28 0.28

911 Fund 2.00 2.00 2.00 0.00 SHIP Program 2.00 2.00 2.00 0.00 Metro Planning Organization

4.00 4.00 4.00 0.00

Beach Restoration Fund 3.00 3.00 3.00 0.00 Golf 5.00 4.00 4.00 (1.00) Building Department 18.00 17.00 17.00 (1.00) Utilities 127.00 118.00 117.00 (10.00) Fleet Management 10.00 9.00 9.00 (1.00) Risk Management 2.00 2.00 2.25 0.25 Employee Health Insurance 1.00 1.00 1.00 0.00 GIS Department 4.00 3.00 3.00 (1.00)

Subtotal-BCC Depts 843.00 801.00 801.00 (41.00)

Grand Total 1,464.00 1,424.00 1,424.00 (39.00) (1) Number of Clerk of Court positions funded by BCC. Other positions are funded through the court system. Explanations of the individual changes are included in the appropriate message sections. A summary of the major position changes is included in Table 3 below.

Table 3

Summary of Full-time Position Deletions

Fund/ Department Description of Changes Number of Positions

Road & Bridge Elimination of vacancies – improve

efficiency 6

Building Slowdown in building (4 others cut mid-

year) 1

Engineering Reduction in development/permitting 5

Fund/ Department Description of Changes Number of Positions

Planning Reduction in development/permitting 3

Recreation Reduced programs - seasonal pool

operations – 1 unguarded beach access 6

Facilities Management Staff reduction 2

Parks Staff reduction 3

Utilities Elimination of vacancies & reorganization 10

Other Departments Miscellaneous reductions 6

Subtotal – BCC Departments 41

Subtotal – Constitutional Officers (2)

Total - Countywide 39

Revenue Outlook Indian River County, like the nation overall, has been experiencing a continuation of the economic slowdown this year. New construction activity has fallen sharply as a result of the downturn in real estate and the associated credit crunch. The national slowdown has impacted our tourism and retail industries as well. These areas have spilled over into other sectors across the economy. As a result, revenue projections for next year are quite weak. For example, Half-Cent Sales Tax shows a decrease of $776,307, or 10.2% from this year. State Shared Revenues are projected to decrease $312,412, or 11.5%. The tax roll is decreasing by 8.8% compared to a decrease of 6.1% last year. Development permitting fees are expected to drop $112,500 (33.3%) while building permit revenues will fall $607,500 (29.2%). These decreases follow declines of 27.7% and 23.5% (respectively) last year. Interest earnings are also projected to decline $3,749,398 or 43.4%. Gas taxes are expected to drop by $647,816, or 10.8% overall. Franchise fees and ALS Charges are two of the few major revenues expected to increase next year. Franchise fees are projected to rise $80,000, or 0.9%. ALS Charges are expected to add $235,000 or 8.3% compared to the current year budget.

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Proposed Ad Valorem Tax Rates Based on the preliminary rolls and recommended expenses, the proposed millage rates are as follows:

Table 4 Comparison of Proposed Millage Rates to Rollback

Fund Description

2009/2010 Rollback Millage

2009/2010 Proposed

Millage Difference % Difference

General Fund 3.4090 3.0892 (0.3198) -9.4%

M.S.T.U. Fund 1.2446 1.0774 (0.1672) -13.4%

Emergency Services District 1.9326 1.7148 (0.2178) -11.3%

Land Acquisition Bond (1) 0.1357 0.0725 (0.0632) -46.6%

Land Acquisition 2004 (1) 0.2863 0.3154 0.0291 10.2%

Aggregate Millage 5.7466 5.1436 (0.6030) -10.5%

(1) Rollback does not apply to voted debt, so the current rate is used for comparative purposes. The General Fund, M.S.T.U. Fund, and Emergency Services District are all substantially below rollback. The M.S.T.U. Fund is below current by 0.3%, while the General Fund is 0.7% above current. The Emergency Services Fund millage has remained the same as the current. All three millage rates are well below the threshold that may be approved by a simple majority vote of the BCC. Higher rates may be approved by a super majority or unanimous vote. However, staff does not recommend a millage higher than the rates proposed. The aggregate millage is 10.5% below the rollback millage and 0.3% below current. The proposed millage rates will result in a decrease in ad valorem taxes levied by $9.8 million or 10.1% from the current year. For illustrative purposes, the effect of the preceding proposed rates on a home with an assessed value of $200,000 and a homestead exemption of $50,000 is shown in Table 5 on the following page.

7

Table 5 Typical House Comparison – Proposed vs. Current

Proposed Millage Compared to Current 2008/2009 Adopted Millage

2009/2010 Proposed Millage

Increase (Decrease)

% Increase

(Decrease)

Taxable Value $150,000 $150,200 $200 0.13%

General Fund $460.34 $464.00 $3.66 0.80%

Land Acquisition (1) $20.36 $10.89 ($9.47) -46.51%

Land Acquisition 2004 (1) $42.95 $47.37 $4.42 10.29%

Subtotal – Indian River Shores $523.65 $522.26 ($1.39) -0.27%

Emergency Services District $257.22 $257.56 $0.34 0.13%

Subtotal-All Other Incorporated Areas $780.87 $779.82 ($1.05) -0.13%

M.S.T.U. $162.06 $161.83 ($0.23) -0.14%

Total – Unincorporated Area $942.93 $941.65 ($1.28) -0.14%

As will be explained in the appropriate sections, the only other changes in rates or fees is a decreased assessment rate in the Solid Waste Disposal District and a $1 increase in winter rates for non-residents at Sandridge Golf Course.

General Fund The proposed General Fund budget is $76,580,909, a decrease of $10,583,267 or 12.1%. Specific departmental, Constitutional, and agency budget summaries are contained in the exhibits following this message (pages 31 and 32). Some of the major factors impacting the General Fund budget are presented below:

Ad valorem reduction – $4,632,277 or 8.6% decrease Interest earnings – down $353,066, or 42.4% Eliminated positions - $365,289 savings No Merit Raises - Savings of $64,883 Teamsters (with benefits) $220,688 Non Union (with

benefits) Fuel Costs - $47,244 decrease, or 25.2%

State Mandates/Constitutional Officers - Make up about 70% of total budget

8

Travel reduction - $27,385 or 34.7% savings Health Plan Changes – co-pay adjustments $280,440 savings Energy Conservation Measures - $176,000 estimated savings

The following graph illustrates the breakdown of expenditures by agency in the General Fund. It should be noted that State Mandates and Constitutional Officers account for about 70% of the total fund expenditures. BCC departments represent 22.2% of the total General Fund budget, down from 22.4 % last year. Constitutional Officers’ budgets represent 62.6% of the total budget, up from 61.1% last year.

General Fund Expensesby Category - FY 2009/10

Constitutionals62.6%

BCC22.2%

Non Profits1.5%

State Agencies3.6%

Children's Svcs.1.0%

Reserves9.1%

The impact of declining real estate market values results in a loss of about $4.4 million in the General Fund. Slowing economic activity has decreased sales taxes, State revenue sharing, and other revenues. In order to balance the budget with these reduced revenues, BCC departments were cut by about 12.3%. Constitutional Officers, who make up 62.6% of the General Fund, were asked to cut their budgets by as much as possible. The Clerk of Court’s requested budget is a decrease of 9.0% from the current year. This budget proposes a decrease of one (1) full-time position. The Supervisor of Elections’ budget is a decrease of 10.8%. The Property Appraiser proposed a budget decrease of about 5.4% overall. However, due to a change in the distribution of this budget, the General Fund portion is decreasing by 6.6%. The Tax Collector’s budget is not due until August 1st; therefore, we have estimated no change in this budget request at this time.

9

The Sheriff’s budget request is an increase of $13,493 from the current year. However, staff recommendation is a reduction of $1,643,758, or 3.8% from the prior year. After accounting for the transfer of jail maintenance responsibility ($356,242 annualized cost), this represents a decrease

10

of $2 million or 4.5%. It should be noted that the Sheriff has not agreed to this reduction. However, staff recommends this decrease as a reasonable compromise in recognition of the importance of public safety services to the taxpayer. The recommended cut is substantially smaller than the percentage cut for BCC departments, non-profits, State agencies and other Constitutional Officers. Please note that if the Sheriff’s requested amount is funded, the General Fund would increase by $1,656,751. This would result in a millage rate of 3.2050 mills or 4.4% above current. The Sheriff’s budget proposes an increase of three (3) full-time positions due to the transfer of jail maintenance responsibility from Facilities Management to the Sheriff. After accounting for this transfer, the number of full-time positions in the Sheriff’s budget remains unchanged from the current year. The BCC departments show a net decrease of eleven and three quarters (11.78) full-time equivalent positions and net increase of three (3) part-time positions in the General Fund. Two (2) full-time positions have been eliminated from Facilities Management in addition to the three (3) positions transferred to the Sheriff. Human Resources, Youth Guidance and Animal Control have each eliminated one full time position. Two (2) maintenance workers and one (1) Foreman have been eliminated in the Parks Division. The part time staff assistant has been eliminated in Human Services. The County has undertaken various Energy Conservation Measures (ECM’s) to reduce our expenses as well as our commitment to becoming a more “green” organization. Many organizations have financed the cost of their ECM’s with future utility bill savings. However, the County has cash funded these improvements in order to realize the benefits of this operating expense reduction. This will provide a projected savings of $176,000 for the General Fund, which counteract the utility rate increases we expect to experience next year.

Through a partnership with Indian River State College, the Brackett Library is scheduled to open to the public on October 5, 2009. In an effort to open the new library while still reducing the overall library budget by 10.5%, four (4) full time positions are being transferred from the Main Library to the Brackett Library. In addition to the position transfer, three (3) part time positions will be added to completely staff the library. Indian River State College has agreed to partially fund operational and maintenance costs, allow the library to utilize the college’s Eresources, and have also agreed to provide one (1) full time position. Therefore, by partnering with the college, the County has had the ability to open the Brackett Library at a minimal cost. Staff estimates cost savings of $327,289 due to this collaboration. For comparative purposes, the annual cost to operate the comparably-sized North County Library is about $1 million versus $223,946 for Brackett. The only reduction in services is that the Main Library will close at 5:00 p.m. on Wednesdays rather than 8:00 p.m. This will be covered by the fact that the Brackett Library will be open during those hours. The BCC departmental budgets total $17,001,988, a decrease of $2,379,595, or 12.3%. The proposed Constitutional Officers’ budgets are $48,018,332, a decrease of $2,048,194, or 4.1% (including the staff recommended cut of $1.6 million to the Sheriff’s budget). Recommended State agency budgets total $2,356,103, a decrease of $74,214, or 3.1%. The proposed budget for non-profits has been eliminated in accordance with BCC approval on March 18, 2008. Children’s Services proposed funding is $768,100, a decrease of $114,600, or 13%. This amount was recommended by the Children’s Services Advisory Committee and staff

concurs with the request, although the amount exceeds the goal of a 15% cut by $17,805. Total transfers out of the General Fund are decreasing $834,276. This decrease can largely be attributed to a decreased subsidy for the Transportation Fund ($835,505). Taxable values within the Sebastian Community Redevelopment Area (CRA) decreased this year, reducing the County’s required payment by 15.5%. Values within the Fellsmere CRA fell as well, resulting in a 6.4% funding decrease. Half-Cent Sales Tax revenues are decreasing $190,723, or 6.1% and State Revenue Sharing is decreasing $75,945, or 6.4% from the current year beginning amounts. The decline in Treasury rates has caused a decrease in interest earnings of $353,066, or 42.4% for the General Fund. Based on the preliminary roll, the assessed value decreased by 8.8% compared to a decrease of 6.1% last year. New construction added 1.2% which mitigated the 10.0% decrease in existing values. The millage rate to fund the recommended General Fund budget is 3.0892, an increase of 0.0203 mills, or 0.7% above current. It should be noted that despite cutting BCC departments by 12.1%, staff was unable to get to the current millage rate due to our responsibility to fund Constitutional Officers’ and State agency budgets. This rate is 9.4% below rollback and 11.4% below the rate cap that can be approved by a simple majority vote of the BCC. Municipal Service Taxing Unit (M.S.T.U.) Fund

The M.S.T.U. recommended budget is $26,835,330, a decrease of $5,365,521, or 16.7% (page 34). Of the decrease, $3.2 million is due to the Piper transfer budgeted in the current year. Transfers out to the Transportation Fund are decreasing by $1,084,641. This is due to a substantial decrease in expenses in the Transportation Fund. Transfers out make up such a large portion of the M.S.T.U. expense budget (74.9%), that any change causes a significant impact on the total fund budget. The M.S.T.U. departmental budgets are decreasing $976,685, or 14.9%. The proposed budget includes the elimination of nine (9) full-time and six (6) part-time positions. One (1) full-time and eleven (11) temporary positions have been eliminated in Recreation. This will result in the elimination of traditional summer youth camp. Additionally, the budget proposes decreasing the Gifford Aquatic Center to seasonal operation from April 1st to September 15th. This change results in one (1) full-time position and three (3) part-time positions being reduced to temporary posts. This provides an expenditure reduction of $57,509 while decreasing revenues by only $4,347 for a net savings of $53,162. The full time Certified Pool Operator position is being reduced to a temporary Maintenance Worker. In addition, the C.P.O. from the North County Aquatics Center will be split between both aquatics facilities. The North County Aquatics Center is proposing to reduce the zero-depth pool to seasonal operation from April 1st to September 15th. This closure will result in reducing five (5) part time positions to temporary positions. In addition, the full time Maintenance Worker and Head Lifeguard positions will be reduced to temporary seasonal positions. This provides a cost reduction of $121,913, with a revenue loss of $19,817 for a net savings of

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$102,096. Also, two (2) full time and one (1) part time lifeguard positions have been eliminated in Ocean Rescue due to changing the Tracking Station to an unguarded beach. This change translates into a savings of $110,628, with no loss of revenues. An overtime reduction of $9,476 has been implemented as a result of closing all guarded beaches on four (4) of the cold weather holidays. With the slowdown in real estate and development, permitting activity has declined substantially. Therefore, three (3) full-time positions have been eliminated in the Planning Department. Many M.S.T.U. Fund revenues are projected to decrease for the upcoming fiscal year. The Half-Cent Sales Tax is anticipated to drop $613,821, or 15.1%. State Revenue Sharing revenues are decreasing $236,467, or 15.4%. Permitting revenues are down $80,000, or 34.0%. Interest earnings are declining $79,500, or 29.3%, due to decreased Treasury rates. Franchise Fee revenues are one of the few bright spots, rising $65,000, or 0.7% over the current fiscal year. Based on the preliminary roll, the assessed value decreased by 11.4% compared to a decrease of 6.5% last year. New construction added 1.8%, mitigating the 13.2% decrease in existing values. The proposed millage rate for the M.S.T.U. Fund is 1.0774. This represents a decrease of 0.0030 mills, or 0.3% from the current year. This is 13.4% below rollback and 15.5% below the cap for a simple majority vote. Transportation Fund

The recommended budget for the Transportation Fund is $14,372,690, a decrease of $3,101,368 or 17.8% (page 36). Some of the major factors impacting the Transportation Fund Budget are presented below:

Staffing reductions - $853,108 savings No Merit Raises - Savings of $133,891 Teamsters (with benefits) $95,285 Non Union (with

benefits) Gas taxes - $275,079 decrease of 11.2% Fuel cost decreases - $238,501, or 30.6% Health Plan Changes - co-pay $47,160 savings

A total of twelve (12) full-time and one (1) part-time positions have been eliminated in the Transportation Fund. The Road & Bridge Department includes a reduction of six (6) full-time positions and a decrease of one (1) part-time position. Through a mid-year reorganization, one (1) Manager and two (2) Foreman positions have been eliminated for a savings of $243,423 This will limit the ability to maintain rights-of-way and roadways somewhat, but increased efficiencies will mitigate the impact.

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Five (5) full-time positions have been cut from the Engineering Department due largely to reduced permitting activity. The Assistant Public Works Director position has been eliminated in the Public Works Department. Funding is included for the operation of the Egret Marsh Stormwater Park, while still meeting a departmental decrease of 19.0%.

Constitutional gas taxes are decreasing for next fiscal year from the beginning of the current year ($173,352 or 10.3%). County gas tax is dropping as well ($101,727 or 13.2%). Transfers from the General Fund ($4,027,998) and M.S.T.U. ($4,923,108) will account for 62.3% of total revenues next year compared to 62.5% for the current year. Emergency Services District Fund The total budget proposed for next fiscal year is $26,674,675, a decrease of $4,347,577, or 14.0% (page 37). This decrease is misleading in that renovations and reconstruction of various fire stations are budgeted at a cost of $2,372,197 in the current fiscal year. Net of these improvements, the Emergency Services District (ESD) would show a decrease of $1,975,380, or 6.9%. A summary of the major impacts on the Emergency Services District is provided as follows:

Major Factors Real estate decline - $2.7 million or 10.4% decrease Step/Merit increases – IAFF: $273,918,

No Merit Increases – Savings of Teamsters $3,402, Non Union $24,325

Fire/Rescue station repairs, replacements, upgrades – decrease of $2,372,190

Fuel costs – $91,817, or 25.0% decrease

Additional positions for Station 12 - $438,874 including benefits

The proposed budget results in an increase of 5.25 full-time positions. This increase is due to staffing a new fire station (Station 12), which will be completed on about October 1st. Staff’s recommendation is to place an ALS Engine in service at this location. In order to staff an ALS engine, ten (10) full-time positions are required. The recommendation results in an increase of only seven (7) positions, as three (3) current employees are to be shifted from other positions. One Lieutenant Fire Inspector Medic will be reassigned to a Firemedic position; one Captain Inspector will be reassigned to a Driver/Engineer position; and one EMS Field Supervisor will be reassigned to a Paramedic I (solo) position. This arrangement allows for the staffing of this station at an additional cost of only $438,874. The Fire/ALS consolidation provides an opportunity for savings here, since the cost to fund a full complement of a fire engine and an ambulance at a typical station requires 17 full-time employees at an annual cost of $1,120,199.

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After netting the increase of seven (7) full-time positions for Station 12, staffing for the Emergency Services District is decreasing by 1.75 full-time positions. One (1) full-time Staff Assistant position has been eliminated. Additionally, one (1) Assistant Fire Chief position has been reorganized.

This position will serve as the County’s Emergency Management Coordinator and 75% of his salary will be charged to the General Fund. The Assistant Chief will also maintain responsibility for the Inspection Division and 25% of the employee’s salary will be charged to the ESD. This reorganization will provide a savings of $69,304 countywide. Revenue estimates are decreasing in most cases. Fire inspection fees are decreasing ($50,000 or 28.6%) due to decreased permitting activity. Interest earnings are projected to decrease by about $34,000 or 13.6%, due to declining interest rates and the use of fund balance to meet the goal of no millage rate increase. ALS charges are the lone bright spot, increasing $235,000, or 8.3%. Step increases and top-out pay are included in the current collective bargaining agreement with the IAFF. Based upon numerous meetings with management, the IAFF has not indicated a willingness to forego these increases. The estimated cost of the merit increases and top-out pay is $273,918 including benefits. Based on the preliminary roll, the total assessed value decreased by 10.0% compared to a 7.2% decrease last year. New construction provides an increase of 1.3%, which helps mitigate the 11.3% decrease in existing values. The proposed millage rate of 1.7148 is the same as current. This represents an 11.3% decrease below the rollback rate and is 13.4% below the millage cap. The budget includes the use of $570,000 in fund reserves to balance this budget with no millage increase in accordance with direction from the Board. It should be noted that this plan utilizes fund balance to fund a recurring expense (salaries and operating expenses), which is not in accordance with the County’s fund balance policies or recommended best practices from the Government Finance Officer’s Association. Original ($26 Million) Land Acquisition Bonds The debt service for next fiscal year is $2,330,010, a decrease of $98,648, or 4.1%. The millage rate is 0.0725, a decrease of 0.0632, or 46.6% from last year. This decrease is due to the first bond issue reaching final maturity next year. The rollback level does not apply to General Obligation debt.

Land Acquisition Bonds – 2004 Referendum Total debt service expenses are budgeted at $4,793,098, a decrease of $4,242, or 0.1%. The millage rate is 0.3154, an increase of 0.0291, or 10.2%. This millage needs to be increased to generate the same revenues as least year in order to fund the debt service amount. Land acquisition expenses are budgeted in Special Revenue Fund 145.

Solid Waste Disposal District (S.W.D.D.)

14

NOTE: The Solid Waste Disposal District and Enterprise budgets are presented in accordance with Generally Accepted Accounting Principles (GAAP). As a result, capital and principal debt service payments

are not included and depreciation is reflected. The total proposed S.W.D.D. budget is $10,869,504, a decrease of $760,607, or 6.5% (page 43). The Assistant Managing Director position has been replaced with a SWDD Operations Coordinator position for a savings of $18,103 Based upon the recommended level of expenses, we are able to slightly decrease the assessment rate. Residential assessment rates will decrease $0.89 per Equivalent Residential Unit (E.R.U.), or 1.4% from the current year to $64.61 per E.R.U. Commercial rates will decrease $0.19 per Waste Generation Unit (W.G.U.), or 0.7% to $28.13 per W.G.U. The proposed readiness-to-use fee is $17.10 per W.G.U, a decrease of $0.31, or 1.8% from this year. Special Revenue and Capital Projects Funds No changes in fees are proposed in the fiscal year 2009/10 Street Light District budgets.

The Optional Sales Tax Fund budget is $14,830,000, a decrease of $25,446,852 from the current year. This decrease is due largely to the fluctuation in capital projects from year to year. The Traffic Impact Fees Fund is decreasing by $23,957,566, and Secondary Roads Fund is decreasing by $4,709,909. These funds reflect the decrease in impact fee revenues and the carryover of projects from the last fiscal year. The Beach Restoration Fund is increasing by $6,362,523, as additional funds are budgeted for the Sector 3 beach renourishment project.

Golf Course

The proposed Golf Course budget totals $3,134,945, a decrease of $588,205, or 15.8%. Most of the decrease ($417,500) is due to a one-time debt service reserve funding in the current year. A reduction of one (1) Mechanic position from full-time to part-time has been proposed. Greens fees will increase from January through April by $1 for non-County residents.

Building Division The proposed budget is $2,021,718, a decrease of $377,405 or 15.7% (page 52). This decrease is due to the slowdown in building activity over the last several years. During the current fiscal year, four (4) full-time positions were eliminated, in addition to the one (1) position being eliminated in fiscal year 2009/10. This provides a savings of $285,422. Seventeen (17) full-time positions are budgeted for next year, down from a high of fifty-two (52) positions at the beginning of 2006/07. Utilities

15

The Utility Services recommended budget is $39,684,429, a decrease of $863,050, or 2.3% (page 53). A major factor limiting this decrease is the rise in depreciation resulting from the continued expansion of the system. Total depreciation is up $482,494. Without the impact of depreciation, the total budget would show a decrease of $1,206,603 or 4.7%.

Utilities

The Utilit Services recommended budget is $39,684,429, a decrease of $863,050, or2.3% (page 53). A major factor limiting this decrease is the rise in depreciation resu ting from econ inuea expansion of the system. Total depreciation is up $482,494. Without the impact of depreciation, the total budget would show a decrease of $1,206,603 or 4.7%. Two (2) full time positions have been eliminated in the Water Production division, along with two (2) full time positions in the General & Engineering division. The Chief Operator at the Sludge Facility has been eliminated due to outsourcing of the operation. Three (3) full time positions have been deleted in the Customer Service division. The budget proposes a reorganization resulting in the deletion of the Controller position. In order to assume the Controller's duties, a Billing Specialist position has been upgraded to a Customer Service Coordinator, and an Account Clerk has been reclassified as an Accountant. This reorganization provides a net -savings of $71,631 . Two (2) full time positions in both Wastewater Collection and Water Distribution have been eliminated. A slight decrease in user fee revenues is anticipated due to the economic slowdown. The proposed position eliminations and other cost saving measures should provide adequate adjustment for the revenue reduction. Therefore, no increase in rates or fees is recommended in Utilities.

Risk Management

The Risk Manager position will be replaced with a Risk Management Coordinator. This provides a cost savings of $34,674. As a result, the Budget Director will assume more day-to-day responsibilities for this department. The proposed budget charges Risk Management for 25% of the Budget Director's salary to reflect this change. During the current year, a request for proposals was conducted for property, casualty, worker's compensation and liability insurance coverage. This process yielded a substantial savings for these premiums. The budget reflects a cost reduction of $744,917, or 20. 7% from the current year.

Prospective View

It will be our continuing challenge to meet the demands of the combined impact of the reduced tax roll and declining state revenues while trying to maintain services for our taxpayers. We have worked with BCC departments, Constitutional Officers, state agencies, and nonprofits to reduce the County budget to account for the reduced tax roll and other revenue declines. However, we anticipate another difficult year in 2010/2011. Staff anticipates another significant decrease in the tax roll next year as market values continue to decline.

The preceding is intended to provide the Board with a general overview of the most significant changes in the proposed budget. A more detailed explanation will be provided during the workshop sessions.

Respectfully submitted,

~ p/; /J. ~1 // Jose~h A. Baird

cJ County Administrator

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Supplemental Budget Message

BOARD OF COUNTY COMMISSIONERS

November 30, 2009

Board of County Commissioners Indian River County 1801 2?111 Street Vero Beach, FL 32960

Dear Commissioners:

This letter updates the Budget Message with respect to budgetary changes occurring during the July workshops and through the public hearings held in September. The following details the changes in the General Fund, M.S.T.U. Fund, Emergency Services District, and 911 Surcharge Fund.

Several changes were made to various funds as follows. At the Budget Workshops, the Sheriff's Department budget was increased by $733,880 in the General Fund. The M.S.T.U. Fund Transfers Out to the Sheriffs Department was also increased by $193,690. Funding for an additional Fire-Medic position to help operate Fire Station 9 was added into the Emergency Services District Fund. In addition, two 911 Call Taker positions were added to the 911 Surcharge Fund.

The overall 2009/ 10 budget was increased from the proposed amount of $301,601,307 to the approved amount of $302,670,415, while the aggregate millage remained unchanged at 5.1436 mills.

Respectfully submitted,

County Administrator

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Summary of Budget Revisions during Workshops and Hearings

Fund/ Dept. #

Fund/Department Description Adjustment Explanation

Presented @ Workshops

Changes in Budget

Approved Budget

Total County Funds

Total presented at Workshops

$301,601,307

General Fund


$76,580,909

001-600 Sheriff’s Department Increase Budget $733,880

General Fund Total Approved Budget after Hearings

$733,880 $77,314,789

M.S.T.U. Fund Total presented at Workshops

$26,835,330

004-199 Transfers Out - Sheriff Increase Funding $193,690

M.S.T.U. Fund Total Approved Budget after Hearings

$193,690 $27,029,020



$26,674,675

114-120 Regular Salaries Add one Fire-Medic Position

$61,538


Total Approved Budget after Hearings

$61,538 $26,736,213

911 Surcharge Fund Total presented at Workshops

$715,177

114-120 Regular Salaries Add two 911 Call Taker Positions

$80,000

911 Surcharge Fund Total Approved Budget after Hearings

$80,000 $795,177

Final Total - County Funds

Total Approved Budget After Hearings

$1,069,108 $302,670,415

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Ad Valorem Tax Millage Changes

Fund Description

Proposed Millage @ Workshops

Final Approved Millage

Increase/ (Decrease)

Percentage Inc./ (Dec.)

Aggregate Millage 5.1436 5.1436 0.0000 0.00%

General Fund (1) 3.0892 3.0892 0.0000 0.00%

Municipal Service Taxing Unit

1.0774 1.0774 0.0000 0.00%

Emergency Services District 1.7148 1.7148 0.0000 0.00%

Land Acquisition Bond (2) 0.0725 0.0725 0.0000 0.00%

Land Acquisition Bond 2004 (2) 0.3154 0.3154 0.0000 0.00%

(1) Final millage rate adjusted after final budget hearing to 3.0202 pursuant to s.200.065 (5) Florida Statutes. (2) Not included in Aggregate Millage calculation.

Ad Valorem Tax Millage Compared to Rolled Back

Fund Description Final Millage

Rate Rolled Back

Rate Increase/

(Decrease) Percentage Inc./ (Dec.)

Aggregate Millage 5.1436 5.7466 (0.603) (10.49%)

General Fund 3.0892 3.4090 (0.3198) (9.38%)

Municipal Service Taxing Unit

1.0774 1.2446 (0.1672) (13.43%)

Emergency Services District 1.7148 1.9326 (0.2178) (11.27%)

Land Acquisition Bond (3) 0.0725 N/A N/A N/A

Land Acquisition Bond 2004 (3) 0.3154 N/A N/A N/A

(3) Voted Debt is not subject to rolled back calculation.

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20

Summary of Full Time Positions

Fund Description FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Budget

FY 2009/2010 Approved

Budget Change from

Prior Year

General Fund - BCC Depts. 188 185 168 155.22 (12.78)

Clerk Of Circuit Court 17 17 16 15 (1)

Tax Collector 40 38 38 38 0

Property Appraiser 50 45 40 40 0

Sheriff 521 521 519 522 3

Supervisor Of Elections 12 12 8 8 0

Total General Fund 828 818 789 778.22 (10.78)

M.S.T.U. Fund 55 69 62 53 (9)

Transportation Fund 183 171 144 132 (12)

Emergency Services Dist. 225 233 232 238.25 6.25

Total Taxing Funds 1,291 1,291 1,227 1,201.47 (25.53)

Housing Authority 2 1 1 1 0

Special Revenue Funds

Additional Impact Fees 1 1 1 1 0

Rental Assistance 4 4 4 4 0

Secondary Road Const. 8 5 2 2 0

Communications Center 2 2 2 2 0

Real Estate Acquisition 0 2 2 2.28 0.28

IRCLHAP/SHIP Program 2 2 2 2 0

Metro. Planning Org. 4 4 4 4 0

Beach Restoration 3 3 3 3 0

Total Special Rev. Funds 24 23 20 20.28 0.28

Total SWDD 52 51 49 49 0

Enterprise Funds

Shooting Range 4 4 0 0 0

Golf Course 9 6 5 4 (1)

Building Department 49 33 18 17 (1)

Utilities Department 139 130 127 117 (10)

Total Enterprise Funds 201 173 150 138 (12)

Internal Service Funds

Vehicle Maintenance 11 11 10 9 (1)

Risk Management 3 3 2 2.25 0.25

Human Resources 0 0 1 1 0

Geographic Information Sys. 7 5 4 3 (1)

Total Internal Svc. Funds 21 19 17 15.25 (1.75)

Total Full Time Positions 1,591 1,558 1,464 1,425 (39)

Indian River County Community Profile

2009/2010 Budget Overview

21

INDIAN RIVER COUNTY COMMUNITY PROFILE General Description Indian River County was established on June 29, 1925, by an act of the Legislature, separating it from St. Lucie County. The County encompasses approximately 497 square miles of land and is located in the central region of Florida on the eastern coast. In relation to other areas, Indian River is approximately 135 miles north of Miami, 190 miles south of Jacksonville, and 135 miles east of St. Petersburg. Brevard County borders the County on the north, St. Lucie is located directly south, and Osceola and Okeechobee are found on the west boundary. Bordering the county on the east is the Atlantic Ocean. The City of Vero Beach is the seat of County government. The largest municipality within the County is the City of Sebastian. Other incorporated cities located within the County are Fellsmere, Indian River Shores, and the Town of Orchid in descending order of population. There are approximately 100 miles of waterfront land in the County, including 23 miles of Atlantic beaches. Population The 2000 Census placed the population of Indian River County at 112,947, an increase of 25.2% over the 1990 Census total of 90,208. Most of the population growth was attributable to new residents settling in the area. The estimated population for 2009 is 141,866, which represents a 0.1% increase over the prior year. As depicted in the graph below, the population of the county has more than quadrupled since 1960. It is anticipated that the population growth will remain slower for the next few years due to the economy and real estate markets.

Indian River County Population 1960 to 2009

020,00040,00060,00080,000

100,000120,000140,000160,000

1960

1970

1980

1990

2000

Source: Office of Economic & Demographic Research, The Florida Legislature

I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I


22

Vero Beach, the county seat, had a 2000 Census population of 17,705 compared to the 1990 Census population of 17,350. The City of Sebastian has surpassed the City of Vero Beach to become the largest City in the county by population. In 2000, Indian River County ranked 33rd out of 67 counties in Florida in terms of total population, representing 0.7% of the state’s residents. The table below displays the population of all municipalities in the County and the unincorporated areas.

Population by Municipality

Municipality 1970 1980 1990 2000 2009(2)

Fellsmere 813 1,161 2,179 3,813 5,108

Indian River Shores 76 1,254 2,278 3,448 3,829

Orchid 8 19 10 140 305

Sebastian 825 2,831 10,248 16,181 22,924

Vero Beach 11,908 16,176 17,350 17,705 17,889

Total Incorporated Area 15,600 23,421 34,055 43,287 50,055

Total Unincorporated Area 20,392 36,475 56,153 69,660 91,201

Countywide Total 35,992 59,896 90,208 112,947 141,256 Source: U.S. Bureau of the Census. Tabulated by the Florida Legislative Committee on Intergovernmental Relations. (2) Source: Florida 2009 Local Government Financial Information Handbook

While the population of the county has been steadily increasing, so has the median age of the residents living here. This change is due to several factors. Nationally, average ages have risen due to the increasing age of the baby boomer generation, as well as the increase in life expectancy for all Americans. In addition, Florida continues to be a popular destination for retirees. Persons age 15-44 make up the largest percentage of residents in the county. The table below illustrates the percentage of population in each age group since 1960. Population by Age Group

Age Group

1960

1970

1980

1990

2000

14 & Under

30.4%

27.3%

18.1%

16.3%

15.7%

15-44

33.5%

33.4%

37.2%

34.8%

31.8%

45-64

21.1%

21.9%

24.4%

21.6%

23.3%

65+

13.9%

17.4%

20.3%

27.3%

29.2%

Source: University of Florida, Bureau of Economic and Business Research.


23

Indian River County’s estimated population increased 0.1% from 2008 to 2009. This trend is consistent with the rest of Florida and it is felt the population will increase at a modest rate for 2010. The chart below shows that population growth in Indian River County, while not as great in absolute numbers compared to other counties, has been at a rate that has maintained the county’s percentage of total Florida population. Population changes may have an effect on some State revenue sharing formulas depending on growth rates in relation to other counties.

Source: University of Florida, Bureau of Economic and Business Research

0

100,000

200,000

300,000

400,000

500,000

600,000

1970 1980 1990 2000

Pop

ula

tio

n

0.0%

0.5%

1.0%

1.5%

2.0%

2.5%

3.0%

3.5%

4.0%

Per

cent

of

Flo

rida

P

opu

lati

on

Indian River Brevard St . Lucie

Indian River Brevard St . Lucie

Employment

County Government and the School District remain the largest sectors of employment in Indian River County. Other major sources of jobs are found in health care, service, retail, and manufacturing. Employment in the county fluctuates seasonally with most unemployment occurring from July through October, the slower months in both the tourism and citrus picking seasons. Major employers in the county are shown below along with their approximate level of full time employees as of January 2009:

Major Employers in Indian River County Establishment Industry/

Product Employed Establishment Industry/

Product Employed

IRC School Board School System 2,147 Indian River Estates Retirement./Care 222 Indian River County County Govt. 1,425 Grand Harbor Developer 208 IR Medical Center Health Care 1,093 Visiting Nurse Health Care 195 The New Piper Aircraft Manuf. 700 Disney Resort Resort Hotel 195 Publix Supermarkets Retail Grocery 535 Medical Data System Collection Agency 171 City of Vero Beach City Govt. 489 City of Sebastian City Government 154 Sebastian River Med. Health Care 380 St Edwards School Private School 134 CVS Warehouse/Dist Retail Distributor 325 Novurania of Amer. Manufacturing 120 Wal-Mart Retail Sales 293 Flight Safety Flight Instruction 111 John’s Island Residential Resort 250 Sun Ag Inc. Citrus, Agriculture 100

-----


24

Indian River County's unemployment rate increased from last year. The average level of unemployment increased from 7.1% in 2008 to 13.0% in 2009. Unemployment rates in the county had been decreasing steadily since their peak in 1993 during a national recession; however, due to a slow down of real estate transactions and new home construction, unemployment levels are expected to continue increasing as the 2009/10 fiscal year progresses.

Unemployment Rates1993 to 2009

0.0%

2.0%

4.0%

6.0%

8.0%

10.0%

12.0%

14.0%

1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009

County Florida National

Indian River C

ounty

Source: U.S.Department of Labor, Bureau of Labor Statistics

Industry Indian River County’s economy is made up of agriculture (citrus and cattle), tourism, light manufacturing, wholesale and retail trade, and commercial fishing. During the 2007/2008 crop year, the county had 39,013 producing acres of citrus which yielded 13,816,000 boxes of oranges, grapefruit, and specialty fruit. This ranked the county 7th among all Florida counties in total citrus production and 1st in grapefruit production. Part of the harvest is sold to the fresh fruit market. The remainder is sent to one of the county’s 12 major packinghouses. Improved pasture and rangelands cover approximately 76,000 acres countywide, and are primarily utilized for dairy farming and beef cattle production. During 2006, CVS Pharmacy opened a new distribution center in the county. This center provides the distribution of products to all CVS locations in the southern half of Florida.

I-+- -


25

Indian River County Employment by Sector (2008)

Construction7.0%

Manufacturing3.6%

Transportation, Communications and

Utilities3.2%

Wholesale Trade1.6%

Retail Trade15.4%

Agriculture, Forestry and Fishing

8.2%

Public Administration6.4%

Services49.4%

Finance, Insurance and Real Estate

5.2%

Source: University of Florida, Bureau of Economic and Business Research Several other industries can be found in the county as well. Some of these are: lumber and millwork plants, machine shops, welding shops, sheet metal fabricators, mattress ticking, construction, architectural ornamental ironworks, stone and marble products, asphalt production, pilot training facilities, television antennas, wholesale seafood, metal window and awning production, printing, and air handling systems. Many types of concrete production abound, including concrete blocks, ready mix concrete, and pre-cast concrete products. Also found within the county are electronic component manufacturing, plating and machine shop equipment, aircraft parts and supplies, factory built homes, local newspapers, radio and television stations, and temperature controls.

A large selection of financial services can also be found in Indian River County. Fourteen (14) banks and three (3) savings and loan associations have operations located here with about sixty-one (61) branches. Over 30 other financial service companies offer services ranging from financial planning to securities brokerages to residents within the county. Tourism and Recreation The Atlantic beaches and the excellent climate in the county provide the basis for a year-round tourism industry. There are numerous hotels and motels in the county as well as retail and service establishments geared toward the tourist trade. Forty-six miles of riverfront on the Indian River, in addition to the 23 miles of Atlantic coastline create an ideal setting for outdoor recreation. Residents and visitors have the opportunity to enjoy these resources at any of the forty-one county parks or the Sebastian Inlet State Park. Indian River County also has five public and twelve private golf courses as a source of outdoor entertainment.


26

Each spring for the last 50 years, the L.A. Dodgers have returned to the county to prepare for the next baseball season. The L.A. Dodgers held their last spring training in Vero Beach this past spring and have moved to Arizona. As of May 19, 2009 Minor League Baseball has begun leasing the 340-acre complex, which also

ouses a convention center which is utilized throughout the year for various events.

to conduct support services training at the facility. These events re expected to be ongoing through the year.

from nationally known as well as local artists. Art classes are also available to citizens of many skill levels.

e of the able at the resort.

grow at a steady pace, bringing ith it growing tourist tax revenue. This is important, as tourist tax is a major revenue source for Indian River

son, total monthly rentals peak, limited to a degree by total nits available in the County. Since FY 2000/01, the Clerk of the Court has collected taxes locally. This has

resulted in increased collection of unpaid tourist tax.

h Minor League Baseball plans to utilize the Dodgertown facility for amateur baseball tournaments through various months of the year. They also intenda Two local theaters produce several onstage performances throughout the year. The Center for the Arts recently completed a comprehensive expansion that greatly increased its capacity. The Center provides displays of artwork

In 1995, the Walt Disney Corporation developed its first resort separate from the Disney World theme park in the county. Currently, this 71-acre resort offers a four story 115 room inn, 6 beachfront cottages and 3 villas with 90 rooms. Dining, lounges, a swimming pool, and tennis are som

Tourist Tax Revenue

$0

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

Octobe

r

Novem

ber

Decem

ber

Janu

ary

Febru

ary

Mar

chApr

ilM

ayJu

ne July

Augus

t

Septem

ber

2005/06 2006/07 2007/08 2008/09

features avail Tourism has decreased in the 2008/2009 fiscal year. The 2008/2009-trend line is slightly below the previous year, but still following the seasonal trends. The 2004/2005 fiscal year was abnormally high due to hurricane emergency workers. Overall, the long-term forecast is for tourism to

wCounty. Indian River County levies a 4% tax on transient rental transactions. Total collections for FY 2005/06 to 2008/09 were $1,537,658, $1,498,823, $1,498,023 and $1,297,753 respectively. Tax receipts are used for tourist development, beach maintenance and debt service on Dodgertown. The chart above summarizes monthly receipts for the last four years. During the winter seau

1--- --- ---+---


27

Housing Starts1995 to 2008

0

500

1,000

1,500

2,000

2,500

3,000

3,500

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

Single Family Units Started Multi-Family Units Started

Source: U.S. Census Bureau Construction

Housing starts in the County in 2005 were higher than in prior years. However, in 2008 housing starts have declined dramatically. This follows the state and national trends with real estate and construction slowing from the record-setting levels of 2005 and 2006. Single-family and multi-family residential development in the south part of the county includes projects like Bradford Place, Citrus Springs, Diamond Lake, Falcon Trace, Fountains at Amber Lakes, Millstone Landing, Oaks of Vero, Provence Bay, Pointe West Central, South and West Villages, Stoney Brook Farms, Verona Trace and The Villages at Verona Trace. The North County projects include Lakes at Sandridge, Laurel Reserve, Paladin Place, and Quail Creek. Central County projects include Antilles, Ashley Lakes, Eagle Trace, Enclave, Trillium, Vero Lago, Waterway Village and Woodfield.

Transportation

Florida East Coast Railway handles rail transportation in the county, while numerous freight truck lines also serve the county. Interstate 95, U.S.1, and State Road A1A provide for surface travel north and south. State Road 60 travels east and west, while the Florida Turnpike courses through the southwest corner of the county. The area is served by Greyhound Bus Lines for passenger and package service. Two airports within the county--the Vero Beach Municipal Airport and the Sebastian Municipal Airport--serve both charter and private aircraft. Scheduled airline service is available to county residents at the Melbourne International Airport (about a fifty minute drive north), Orlando International Airport, and Palm Beach International Airport (each about an hour and a half drive).

I-+- ---


28

Healthcare The Indian River County Hospital District encompasses all but six square miles of the county, and operates a 335-bed facility in Vero Beach. Additionally, in 2007, Indian River Medical Center opened a new heart center affiliated with Duke University Health System. The heart center provides cardiac, thoracic and vascular surgery as well as interventional cardiology procedures such as angioplasty and coronary stenting. Sebastian River Medical Center, a private for-profit acute care facility, operates a 129-bed facility serving the northern part of the county. There are presently over 270 physicians practicing at these hospitals and at numerous local medical offices. Education The School Board of Indian River County administers the public school system on a countywide basis. A five-member board is elected to staggered four-year terms. Board members appoint a Superintendent of Schools to administer the District. The school system operates 14 elementary schools, 4 middle schools, the Freshman Learning Center, 2 high schools, and 5 charter schools. There are three special education schools. Enrollment for the 2009/2010 school year is over 17,000 students. The district employs about 1,175 administrative and teaching personnel, plus 1,175 non-instructional personnel. In addition to the public school system, there are several private and parochial schools. On July 1, 2008 the Legislature signed a bill that included Indian River Community College as one of nine community colleges that would be part of a new state college system. Indian River State College offers general college courses and a wide variety of technical and vocational training as well as various associate degrees. Students can earn one of nine bachelor degrees now offered at the institution, many of which address employee shortages in the local area. The main campus is located in Fort Pierce, about 15 miles south of Vero Beach. IRSC also operates satellite campuses in Indian River, Okeechobee and Martin counties. The Mueller Center, located in Vero Beach, has a 40-acre campus, 27 classrooms, and office facilities. Communications and Utilities One daily newspaper is published in the county along with two weekly papers. There are ten local radio stations and three low powered television station. Television reception is strong for all of the major network stations located in Palm Beach and Orlando. Cable TV is available from one cable provider located in the county as well as various cable service providers. AT&T supplies local telephone service. The Vero Beach Electric System and Florida Power and Light furnish electricity.


29

Year

Population (1)

Per Capita

Income Construction

(3) Comm. Bank

Deposits (000's)

School

Enrollment (2)

1995

100,261

30,356

164,676

1,268,658

13,034

1996

102,211

31,951

240,383

1,422,161

13,692

1997

104,605

33,496

230,266

1,408,200

14,043

1998

106,675

34,852

270,411

1,534,116

14,300

1999 109,579 35,788 301,295 1,796,439 14,497

2000 112,947 37,110 399,652 1,830,751 14,223

2001 115,716 39,462 372,110 1,965,088 14,050

2002 118,149 38,925 433,775 2,088,356 15,660

2003 121,174 39,953 514,872 2,251,717 14,904

2004 126,829 45,336 824,876 2,437,053 16,287

2005 130,043 46,219 966,108 2,911,000 16,568

2006 135,262 54,045 940,374 2,836,000 17,000

2007 139,757 n/a 387,156 3,048,000 17,554

2008 141,667 n/a 326,380 3,410,000 17,587

Source: (1) U.S. Census and Univ. of Florida Bureau of Economic & Business Research.

(2) Indian River County School Board (3) In thousands. Source: Building Departments - Indian River County, Town of Orchid, Town of Indian River Shores, and Sebastian.


30

INDIAN RIVER COUNTY GOVERNMENT Indian River County is governed by a five member Board of County Commissioners (the “Commission”). Each member represents one of five districts, elected at large (Countywide) for staggered terms of four years. The Commission elects the Chairman and the Vice-Chairman. A County Administrator is appointed by the Board and is responsible for implementing the policies set forth by the Commission. The Administrator is charged with the fiscal control of the resources of the County as well. Shown below is a listing of the Commissioners by district and the expiration of their respective term:

District

Commissioner

Term Expires

District I

Wesley S. Davis

November 2012

District II

Joseph E. Flescher

November 2010

District III

Gary C. Wheeler

November 2012

District IV

Peter D. O’Bryan, Chairman

November 2010

District V

Bob Solari, Vice-Chairman

November 2012

At the time of the adoption of the 2009/2010 budget, Wesley S. Davis was Chairman and Joseph E. Flescher was Vice Chairman.

The Commission apportions and levies County taxes and controls the expenditure of all County funds (see FINANCIAL ACCOUNTING STRUCTURE in next section). The County budget year begins on October 1 and closes on September 30 of the following year. Operating revenue is raised from ad valorem taxes, real and personal property taxes, and user fees with supplementation from state and federal sources. A further discussion of these sources can be found in the SUMMARY OF REVENUES section of this document. With these funds, the Commission operates a county road system, water and sewer system, solid waste disposal system, library system, public golf course, public shooting range and other recreational facilities. The County also possesses the power to establish, build, maintain, repair, protect and preserve these public facilities. Indian River County, as a whole, has a number of taxing authorities that can set ad valorem millage rates for various purposes. These consist of county, school, municipality, water management and independent authorities. However, as used throughout this document, Indian River County shall refer to only those county responsibilities under the BCC. Other elected officials, Constitutional Officers, serving county-wide are a Property Appraiser, Tax Collector, Supervisor of Elections, Sheriff, and Clerk of the Circuit Court who also serves as the Clerk to the Board of County Commissioners. The Constitutional Officers' budgets are included in the County's General Fund. Reimbursement of 60% of the Sheriff's Law Enforcement Division's budget is received through fund transfers in from the M.S.T.U. The Property Appraiser's and the Tax Collector's budgets must be approved by the Florida Department of Revenue and are included in various county funds including the General Fund, Municipal Services Taxing Fund, Emergency Services District Fund, Land Acquisition Fund, Solid Waste Disposal District Fund and street lighting district funds. Although the funding for all Constitutional Offices is part of the General Fund, the BCC does not have direct responsibility for their operations. Each office is run autonomously within legal guidelines.


31

The Clerk of the Circuit Court is responsible for maintaining the legal records of Indian River County and collecting all monies related to civil and criminal legal matters. In its other capacity as Clerk to the Board, this office is also required to keep the minutes of all Board of County Commission meetings and act as the accountant/ auditor for the Board through its Finance Department. It should be noted that the Budget Office, by contrast, reports to the Board of Commissioners. This arrangement provides for better internal control in the financial matters of the County. The Finance Department concerns itself with accounting for transactions that have already occurred, and the Budget Office is involved with analyzing transactions for their future impact (and in acting upon them, such as debt financing, for example). The Tax Collector is the County officer charged with the collection of ad valorem taxes levied by the County, along with the School Board, all special taxing districts, and all municipalities within the County. The Property Appraiser is the County officer charged with determining the value of all property in the county, setting the assessment on all taxable property after taxes have been levied, and maintaining all records associated with this function. The Sheriff’s Department serves as the County government’s chief law enforcement agency. The Sheriff is charged with several responsibilities including: performing as conservator of the peace in the County, executing all process of the various courts (and any other courts, processes, warrants and other papers directed to him), suppressing unlawful assemblies with a strong hand if necessary, and apprehending, without warrant, any person disturbing the peace and carrying said person to the proper judicial office for further proceedings according to law. The Supervisor of Elections is the County officer responsible for overseeing all local elections. The Supervisor is the official custodian of the voter registration books as well as any statements or other information that must be filed in accordance with Chapter 106 of the Florida Statues The chart below summarizes the BCC budget by governmental unit.

RESIDENTS OF INDIAN RIVER

COUNTY

CLERK OF CIRCUIT COURT

$1,025,850

SHERIFF

$41,774,473

SUPERVISOR OF ELECTIONS

$1,032,952

BOARD OF COUNTY

COMMISSIONERS $254,982,153

Property Appraiser

$2,589,883

Tax Collector

$1,265,104


32

Board of County Commissioners Organization The Board of County Commissioners, itself, has two areas of direct report - the County Attorney and the County Administrator. The County Administrator is charged with the responsibility of supervising and administering all departments under the BCC's purview, as seen on the organization chart on the following page. There are 9 department directors who report to the County Administrator regarding various functions of the County. Details of each area's responsibilities and budgets are provided under the BUDGET DETAIL section of this book. In addition to the BCC Departments and the Constitutional Officers, additional items included in the General Fund (and in the M.S.T.U. to a small extent) are expenditures associated with other State Agencies and non-profit organizations. For example, the County is responsible for funding the Medical Examiner, DFS State Health Department, and State mental health services. Additionally, the County funds certain costs associated with the judicial system, including a share of Public Defender and State Attorney expenses and some operational costs for the Judges. These are identified in separate divisions, for the most part, within the General Fund. Non-profit agencies such as the County’s designated Community Transportation Coordinator (currently, the Indian River County Senior Resource Association) and the Humane Society also receive funds from the County budget. These two are considered “quasi-nonprofit organizations” because they provide services the County would have to provide directly if these organizations did not exist. A summary listing of these expenditures and descriptions can be found at the end of the General Fund and M.S.T.U. detail budgets. In other instances, personnel on County payroll report functionally to other State and Federal agencies, such as the Ag Extension and the Soil & Water Conservation divisions. These areas report administratively to the General Services Director. These departments are shown with a dotted line under the General Services Department on the Organization Chart on the following page. In summary, the Indian River County budget is developed by the compilation of expense information from a complex departmental and program structure into a financial accounting structure consistent with GASB (Governmental Accounting Standards Board).


Indian River County BCC Departmental Organization

33

Residents ofIndian River County

Clerk of CircuitCourt

Sheriff Supervisor ofElections

Board ofCounty

Commissioners

PropertyAppraiser

T axCollector

AssistantCounty Administrator

FinanceDepartment

UtilityServicesPublic Works

EmergencyServices

CommunityDevelopment

GeneralServices

YouthGuidance Recreation

HumanResources

Leisure Services(Golf Course)

VeteransServices

T elecommunications

Libraries

Soil & WaterConservation

ShootingRange

AGExtension

HousingAuthority/

Rental Assist .

Mailroom/Switchboard

Facilit iesManagement

Purchasing

FleetManagement

Engineering

SecondaryRoad

Construction

ParksDivision

T raffic

Roads &Bridges

CustomerService

WaterDistribution

WastewaterT reatment

Solid WasteDisposal District

WastewaterCollection

BiosolidsOperations

General &Engineering

WaterProduction

EmergencyBase Grant

911Coordinator

EmergencyManagement

AnimalControl

RadiologicalEmergency

Preparedness

Fire / Rescue

BuildingDivision

CountyPlanning

MetropolitanPlanning

Organization

IRCLHAP/SHIP

Program

EnvironmentalPlanning/

Code Enforcement

County AdministratorCounty Attorney

Office of Management & Budget

RiskManagement

ComputerServices

HumanServices

Stormwater

Real EstateAcquisit ion

Geographic Info.System (GIS)

2009/2010 Budget

Prior Year Accomplishments


34

FISCAL YEAR 2008/2009 ACCOMPLISHMENTS Shown below is a listing of major accomplishments for the 2008/2009 fiscal year grouped by goal and department. This demonstrates what taxpayer dollars were used for in the prior year and sets a framework for the organization’s goals for FY 2009/2010. Public Safety: Protect and promote the general welfare of residents and visitors.

Emergency Services Construction of Fire Rescue Station #9 and #12 completed Placed into operation pilot program to test effectiveness of mobile data within department vehicles utilizing

County Awards grant money. Continued training all fire rescue personnel in the area of Domestic and Biological Terrorism detection and

mitigation. Provided Emergency Medical Dispatch training to new dispatchers as well as continued education for all current

911 dispatchers. Increased billing revenue through EMS documentation on patient care reports. Placed into service a major upgrade to patient care report software to provide for increase in information that

allows for billing compliance. Emergency Management Completed Comprehensive Emergency Management Plan (CEMP) updates. Successfully brought on line the new Indian River County Emergency Operations Center (EOC). Conducted over 50 public education presentations for hurricane preparedness. Maintained a local training program to ensure that all staff with disaster related duties completed the requisite

National Incident Management System (NIMS) training program. Continued the National Incident Management System (NIMS) education and training. Completed all required scope of work items for Homeland Security. Conducted annual health care facility plan reviews. Updated the County Hazardous Material Plan. Public Works Installed traffic signals at: 57th Street and 58th Avenue C.R. 512 and 108th Avenue U.S. 1 and 10th Avenue

Coordinated signalization improvements at: S.R. 60 (21st Avenue to Mockingbird Drive) with Florida Department of Transportation repaving project

Oslo Road (27th Avenue to Old Dixie Highway) with County widening project U.S. 1 (S.R. 60 to 33rd Street) with Florida Department of Transportation repaving project

Installed traffic signal inter-connect (fiber) cable and traffic surveillance cameras at: 26th Street and U.S. 1 23rd Street and 14th Avenue


35

Public Works (Cont’d) 23rd Street and U.S. 1 21st Street and 14th Avenue 20th Street and 14th Avenue – Camera 20th Street and Commerce Avenue – Camera 20th Street and 10th Avenue 20th Place and Commerce Avenue 20th Place and 11th Avenue – Camera 20th Place and 10th Avenue 19th Place and 14th Avenue U.S. 1 and 11th Avenue

Quality of Life: Preserve and enhance the County’s quality of life for residents and visitors. Community Development Coordinated and conducted Public School Planning activities, including reviews of school site plans and

development of the school concurrency annual assessment. Completed CDBG funding for Gifford Fire Station. Continued to implement the South County Initiative, the CR 510 Joint Planning Area Initiative, and the 98th

Avenue Initiative. Prepared EAR (Evaluation and Appraisal Report) for all 5 15 elements and sub-elements of the comprehensive

plan. Updated the Indian River County Local Housing Assistance Plan for Fiscal Year 2009/2010-Fiscal Year

2011/2012. Provided loans to 16 applicants in need of assistance as follows: 11 loans to very low-income households and 5

loans to low-income households. Held six Homebuyers Education Workshops. Coordinated and participated in four Affordable Housing Partnership meetings. Provided staff support for 20-loan review committee meetings. Prepared and adopted the 2009 Priority Projects report. Completed the 2009 Congestion Management Process (CMP) Plan. Prepared and adopted the MPO Transportation Improvement Program. Completed the 2009 Transit Development Plan major update. Completed the Thompson Elementary School Safe Routes to School Study. General Services

Prepared and submitted draft “green” policies to the County Administrator for inclusion into the Administrative Policy Manual to aid the county in obtaining a Green Certification by the Florida Green Building Coalition.

Continued to be prepared for the potential of natural disasters. Coordinated with Library Director in developing a cost efficient operational plan including staffing for the new

joint use library (Brackett Library) while still reducing the overall operational cost of the County Library System..

Coordinated with Executive Housing Authority Director the bidding, permitting and start of a $3 million Phase I improvement of Victory Park and Orangewood Park.


36

Human Services Coordinated an arrangement with the Treasure Coast Food Bank to increase the amount and quality of food

available to the Human Services Department by utilizing the former food voucher funds. The Children’s Services Advisory Committee was able to provide funding for 19 programs for the children of

Indian River County. These programs were crucial to the safety and development of the children of Indian River County.

Public Works Completed design of roadway improvements to:

Old Dixie highway at South Relief Canal Bridge and Roadway Improvements 53rd Street (Lateral H Canal to Indian River Boulevard)

58th Avenue Landscape (Oslo Road to SR 60) Completed construction roadway projects:

CR 512, Phase IV (I-95 to Sebastian River Middle School) 17th Lane SW (27th Avenue to 20th Avenue) 20th Avenue SW (25th Street SW to 17th Lane SW) Oslo Boat Ramp, Phase I Powerline Road (CR 510 to Sebastian City Limits) 10th Court SW (Oslo Road to 7th Street SW) 1st Road (35th Avenue to 32nd Avenue) 53rd Street Bridge over I.R.F.W.C.D. Lateral H Canal 16th Street Bridge over I.R.F.W.C.D. Range Line Canal (74th Avenue) 56th Place Bridge over I.R.F.W.C.D. North Relief Canal 39th Avenue (69th Street to 71st Street)

Completed Sidewalk Projects 12th Street Sidewalk (27th Avenue to 43rd Avenue)

Parks Dept & Recreation Installed a Colorado Timing System scoreboard at the North County Aquatic Center which will facilitate larger

tournaments at the facility. Partnered with Pointe West for the sixth season of “Winter Fest” and Screen on the Green.” Won NACO and NACPRO awards for the North County Aquatic Center. Implemented a recreational swim team (Dolphins) at Gifford Aquatic Center. Partnered with Treasure Coast Sports Commission to host tournaments and events. Opened the new Golden Sands Beach Park and renovated the Wabasso Beach Parks. Installed new playground equipment as well as new well and pump at South County Regional Park. Youth Guidance Succeeded in raising sufficient funds to send all children in Youth Guidance needing assistance to an average of

6 weeks of summer camp, at no to parents. Received donations from Realtor’s Association to provide school shirts for all children in the program. Awarded college scholarships of $1500 each to 3 deserving high school graduates through the Carol Molloy

Memorial Fund.


37

Youth Guidance (cont’d) Continued to enjoy our successful partnership with the Gifford Youth Activity Center to coordinate mentoring

services. (We currently serve approximately 100 children from GYAC and approximately 100 children in Habitat for Humanity homes). Began free Parenting Forums. Through a partnership with Growing Healthy Kids non-profit, have implemented a monthly program to promote

gardening, nutrition and fitness and exercise. Conserve Natural Resources: Protect, conserve and enhance the County’s natural resources. Community Development Repaired Joe Earman Island (Lost Tree Island) boat dock, walking platform and two pavilions. Began assessment of Archie Smith Fish House for renovation and grant funding. Recruited volunteers to assist with exotics control, trail maintenance and species inventories. Work has been

completed with volunteer assistance at Captain Forster Hammock Preserve and Prange Island Conservation Area.

Presented information at various schools and civic organizations to educate teachers, students and others on issues related to the 36 conservation areas owned by the County.

Public Works Conducted third and final year of physical and biological monitoring of Sector 7 beach renourishment project. Conducted second of three years of physical and biological monitoring of Sectors 1 & 2 beach renourishment. Completed update of County Beach Preservation Plan. Completed and submitted third annual sea turtle nesting report under Habitat Conservation Plan. Completed fourth year of in-house sea turtle nest monitoring in southern county.

Utilities Continued research, development, funding and implementation of reuse water disposal methods. Continued regulatory compliance of all Wastewater Treatment Facilities. Completed construction of the North RO Expansion. Completed construction of the Rockridge Vacuum Sewer System. Completed construction of the Vero Lake Estates Water Transmission Mains. Completed the new Customer Consumer Report mandated by FDEP. Governmental Efficiency: Provide effective planning and implementation of services, policies, laws and regulations. Community Development Continued to implement the South County Initiative, the CR 510 Joint Planning Area Initiative, and the 98th

Avenue Initiative.


38

Community Development (cont’d) Coordinated and conducted Public School Planning activities, including reviews of school site plans and

development of the school concurrency annual assessment. Prepared EAR (Evaluation and Appraisal Report) for all 15 elements and sub-elements of the comprehensive

plan. Continued GIS mapping activities for special planning studies and the commercial/industrial database guide. Coordinated and staffed mining workshops and mining regulation evaluations. Computer Services Expanded network connectivity through the use of VPN technology and DSL internet access, giving offsite

locations faster access to information and research tools. Improved connectivity to four county locations. General Services Coordinated the revision of the County’s Purchasing Ordinance and Purchasing Manual to be adopted in early

Fiscal Year 2009-2010 Coordinated with the Telecommunications Division in deploying optic cable connectivity and a new telephone

system for the new Brackett Library. Built a 16+ port portable mixer board for remote meetings of the County Commissioners. Purchasing Updated Bid Contract Catalog and re-located to the public on “fileserver2” (f:) so it is visible and usable by

all county employees. Management and Budget Received the Distinguished Budget Presentation Award from the Government Finance Officers Association for

2008/2009 Budget Document for the eighteenth consecutive year. Increased fund balances, to meet the goal of 25% as stated in the County’s fund balance policy, through

effective management and efficient use of resources.

Public Works Replaced 8,202 sq. ft. of broken sidewalk. Resurfaced and improved 6.3 miles of road and paved .23 miles of road. Placed millings on 6.5 miles of road. Replaced 1,928 lf. of reinforced concrete pipe and 4,039 lf. of corrugated metal pipe. Utilities Continue implementation of Plant maintenance and refurbishment programs at all Wastewater Treatment

Facilities. Continued regulatory compliance of all Wastewater Treatment Facilities. Continued to improve reclaimed water system with SCADA. Completed the new Customer Consumer Report mandated by FDEP annually.

2009/2010 Budget

County Goals


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COUNTY GOALS

MISSION STATEMENT To protect and promote the general welfare of our residents and visitors and preserve and enhance the quality of life in our community and its natural resources through effective planning and implementation of services, policies, laws, and regulations.

County Goals and Objectives Presented below is a listing of Indian River County’s long-term organizational goals for FY 2009/2010. The Board of County Commissioners, County Administrator, and senior management staff have developed these goals to provide a long-term "vision" for the organization. The Commission sets the overall policies of the organization, and the County Administrator works with senior management to implement these policies. Goals outlined here have been set by staff to meet the policies of the Commission, and will provide a framework for the operations of the County government. Public Safety: Goal: Protect and promote the general welfare of residents and visitors. Objective: Ensure public health, safety and welfare of residents and visitors Quality of Life: Goal: Preserve and enhance the County’s quality of life for residents and visitors.

Objective: Provide and encourage diverse recreational, educational and cultural opportunities. Conserve Natural Resources: Goal: Protect, conserve and enhance the County’s natural resources. Objective: Protect the environment through the acquisition and maintenance of environmentally sensitive lands and through the treatment of waste, stormwater management, and an integrated waste management program. Appropriately use and promote the use of the County’s natural resources in a manner that maximizes their natural functions and values. Governmental Efficiency: Goal: Provide effective planning and implementation of services, policies, laws and regulations. Objective: Provide planning and delivery of services through orderly growth management, setting levels of service standards and promoting and pursuing a positive economic development environment. Provide for the efficient use of facilities and personnel in implementing services, policies, laws and regulations.


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Key Goals for FY 2009/2010 Public Safety: Protect and promote the general welfare of residents and visitors. Provide Comprehensive Fire, Rescue, and Emergency Medical Services to Residents and Property. The Fire Rescue and Emergency Medical Services have been consolidated, providing personnel trained in both fire rescue and emergency medical care. Construction of the new Fire/EMS station # 12 has been completed and will be staffed beginning October 1 of this fiscal year. The additional station is needed to provide services to the growing population in Indian River County. Quality of Life: Preserve and enhance the County’s quality of life for residents and visitors. Provide Enhanced Recreational Opportunities for County Residents and Visitors. The Recreation department will continue to promote countywide recreation by offering activities for residents of all ages. Expansion of the South County Park will include a multi-purpose gymnasium. This expansion is necessary to provide recreation facilities and programs to the growing population in Indian River County. Provide Access for All Residents and Visitors to the Recorded Wisdom, Experiences, and Ideas of Others. The Main Library and North County Library staff will publicize library resources, services, and programs through brochures, the media, speaking engagements and the library website to educate the public about the resources available to them at their local library. Indian River County has entered into an agreement with Indian River State College and construction has been completed on the Brackett Library as a joint-use library for both Indian River County and the college. This additional facility will provide a resource to serve the growing population and students of the college. Conserve Natural Resources: Protect, conserve and enhance the County’s natural resources. Design and Implement the Comprehensive Storm Water Master Plan. Public Works has begun construction of a regional stormwater pollution control system named Egret Marsh Stormwater Park. The project is scheduled to be completed this fiscal year. This is one of the major components of the Indian River County Stormwater Master Plan. Implementation of the Master Plan is required by The National Pollutant Discharge Elimination System Requirements (NPDES) and will reduce the amount of freshwater runoff and chemicals (fertilizers, pesticides, herbicides) entering the Indian River Lagoon. Several projects are scheduled as part of the master plan, including the South Relief Canal Vortex, North Relief Canal Vortex, Egret Marsh stormwater Park and Vero Lake Estates stormwater project.


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Design and Implement the Beach Preservation Plan. The Board of Commissioners approved the Comprehensive Beach Preservation Plan (BPP) in 1999. Several areas of County beaches have been listed as critically eroded. The Beach Preservation Plan provides for renourishment of these portions. State grants, Local Option Sales Taxes, and Tourist Development Taxes make up the necessary funding for this project. During FY 09/10, Public Works will commence restoration efforts of the Sector 3 Beach area. This area experienced serious erosion after the hurricanes of 2004 and 2005. Grant applications will also be submitted for construction of additional offshore artificial fishing reefs. New Land Acquisition Bond In November 2004, the voters of Indian River County approved a referendum authorizing the issuance of $50 million in bond funds to purchase environmental, historical and agricultural lands for preservation. In June 2006, the county issued the bonds in the amount of $48,600,000. These funds have been used to purchase lands for preservation purposes on a prioritized basis. Governmental Efficiency: Provide effective planning and implementation of services, policies, laws and regulations. Investigate cost saving and efficiency opportunities In 2007 the State Legislature passed various forms of tax reform. These reforms required expenditure cuts for fiscal year 2007/2008 and imposed millage caps for 2008/09 and future years. In January 2008, a constitutional amendment was passed providing for additional homestead exemptions and other property tax reductions. This, coupled with declining real estate values required additional cost reductions for 2009/10. Further reductions will be needed for next year due to falling values and a slumping economy. The County Administrator and Office of Management and Budget staff will work with all departments to determine possible cost savings through privatizations, improved efficiencies, service level changes, revenue enhancements and other options.


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Matrix of Primary County Goals by Department The table below indicates which departments are responsible for the implementation of FY 2009/2010 key goals. Refer to the Budget Details section of this document for each department’s specific activities planned for FY 2009/2010 in support of these goals.

Department/ Division Pub

lic

Saf

ety

Qua

lity

of

Lif

e

Con

serv

e N

atur

al

Res

ourc

es

Gov

ernm

enta

l E

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Department/ Division Pub

lic

Saf

ety

Qua

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of

Lif

e

Con

serv

e N

atur

al

Res

ourc

es

Gov

ernm

enta

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Clerk of Circuit Court X Public Works (cont’d.)

Sheriff X Beach Restoration X

Supervisor – Elections X Fleet Management X

Property Appraiser X Recreation X

Tax Collector X Community Development X

B.C.C. X County Planning X

County Attorney X Environmental Planning X X

County Administrator X IRCLHAP / SHIP X X

General Services Metro. Planning Org. X

Public Libraries X Building Division X

Law Library X X Utility Services X

Purchasing X Water X X

Building & Grounds X Wastewater X X

Mailroom X Sludge Facility X X

Veterans Services X X S.W.D.D. X X

Telecommunications X X Emergency Management X X

Ag Extension X Fire Rescue X X

Soil & Water X Radiological Emergency X

Housing Authority X X EM Base Grant X

Rental Assistance X Animal Control X

Shooting Range X 911 Coordinator X X

Golf Course X Human Resources X

Public Works X X X X Budget Office X

Engineering X Risk Management X

Roads & Bridges X Computer Services X

Traffic X X Human Services X

Parks Division X Youth Guidance X X

Stormwater X GIS X

Land Acquisition X

County Policy


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FINANCIAL POLICIES Indian River County’s financial policies set forth the basic framework for the overall fiscal management of the County. These policies assist the decision making process of the Board of County Commissioners and the administration by providing guidelines for evaluating both current activities and proposals for future programs. Objectives of Financial Policies The objectives of Indian River County’s financial policies are listed below: Provide clear direction to County staff in managing the County’s finances, developing and adopting a budget,

and ensuring the efficient and effective delivery of services. Increase bond ratings by Standard & Poor’s and Moody’s Investment Service for Indian River County debt to

the highest rating possible. Provide careful fiscal planning and healthy long-term financial management of all County resources and

activities. Comply with all statutory requirements of the State of Florida, County ordinances, and the standards set by the

Government Finance Officers Association for budget development and financial management. Budgeting Process Summary of Statutory Requirements Indian River County has an important responsibility to its citizens to correctly account for public funds, to manage County finances wisely, and to plan for adequate funding of services desired by the public. Chapters 129 and 200 of the Florida Statutes establish legal procedures for Counties to follow when determining their individual budgets, as well as the annual tax, or millage that ultimately results from those budgets. The County incorporates these statutory provisions (as well as those General Accepted Accounting Principles specific to state and local governments) into all financial policies set forth by the County. Chapter 129 of the Florida Statutes, titled “County Annual Budget” requires all Counties to establish “an annual budget for such funds as may be required by law or by sound financial practice and generally accepted accounting principles. The budget shall control the levy of taxes and the expenditure of money for all county purposes during the ensuing fiscal year.” Indian River County naturally observes this requirement, and, as a matter of policy and of law, also follows and incorporates other subsections of this chapter, including such key principles as:

1. Chapter 129.01 (2)(b): “The budget shall be balanced . . . the total of the estimated receipts including balances brought forward, shall equal the total of the appropriations and reserves.”

2. Chapter 129.01 (2)(b): The budget. . . “shall conform to the uniform classification of accounts prescribed by the appropriate state agency.” 3. Chapter 129.01(2)(c)(1): “A reserve for contingencies may be provided in a sum not to exceed 10 percent of the total of the budget.” The reserve creates a pool of unallocated funds that may be needed for expenses not foreseen or contemplated when the original budget was created, such as storm emergencies. 4. Chapter 129.01(2)(c)(2): “A reserve for cash balance to be carried over may be provided for the purpose of paying expenses from October 1st of the ensuing fiscal year until the time when the revenues for that year are expected to be available.” A cash balance reserve essentially pays expenses for a County until revenues from advalorem (property) taxes are levied and collected.


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5. The Chapter 129.02 requirement that each budget “conform to . . . specific directions and requirements” are an important part of Indian River County’s policies with respect to its budgetary presentation. Specific financial guidelines are laid out in this section for the General Fund, the County Transportation Fund, the fine and forfeiture fund, and any capital outlay reserve and capital budget funds, as well as special district funds and bond interest and sinking fund budgets. 6. Using specific procedural guidelines, as established in Chapter 129.06(2), the County Commissioners may amend the current year budget: a. for unanticipated receipts related to a particular fund b. for appropriations of expenditures within a particular fund c. for appropriations from the reserves of a particular fund d. for transfers between funds

Chapter 200, titled, “Determination of Millage” defines how Florida counties must proceed with respect to raising operating monies through taxation of real, personal and intangible property, both before and after the final budget is established. The responsibilities of the Property Appraiser, the Tax Collector and the Board of County Commissioners with respect to this duty are detailed here. In addition, this chapter places special emphasis upon the legal requirement that the proposed millage rates be advertised (and how, when, and where they are to be advertised) to the general public well in advance of their finalization, in order to allow the public ample opportunity to respond to them through public hearings. It is the policy of Indian River County to follow these procedures in order to comply with Florida law. Basis of Budgetary Accounting In keeping with Chapter 129.06(1)(a) of the Florida Statutes, Indian River County adopts budgets for all governmental funds on a modified accrual basis. Under this method, revenues are recognized when they become both “measurable” and “available” to finance expenditures of the current period. Expenditures are recognized when the liability is incurred in most cases (See the GLOSSARY for a more detailed explanation). All budgets are prepared and implemented in accordance with GASB Statement 34. The budgets for Proprietary Funds are adopted on an accrual basis. In accrual-basis accounting, income is realized in the accounting period in which it is earned, regardless of when the cash from these revenues is received. Expenses are recorded as they are owed, instead of when they are paid. In these funds, depreciation expense is budgeted and expenditures for capital outlays are not included in budget totals. Fund balance allocations (residual unappropriated liquid assets resulting from the prior year’s operations) are budgeted as revenue under the title “Cash Forward Revenues” on a budgetary basis, but are eliminated on a Generally Accepted Accounting Principles (GAAP) basis for final reporting. Cash Forward Expense is budgeted for the purpose of carrying funds into the next year. Similarly, this expense is eliminated for the GAAP basis of final reporting.


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Capital Budgeting-the Capital Improvement Plan Chapter 163 of the Florida Statutes addresses the ‘power and responsibility’ of the ‘several incorporated municipalities and counties’ to “plan for their future development and growth” in a way that protects “human, environmental, social and economic resources; and to maintain, through orderly growth and development, the character and stability of present and future land use and development in this state.” With that in mind, counties are required to create and maintain comprehensive plans following the reporting criteria outlined in Chapter 163. One component of the comprehensive plan is a “capital improvements element designed to consider the need for, and location of, public facilities in order to encourage the efficient utilization of such facilities.” (F.S.163.3177 (3)(a)) To comply with this section of the Florida Statutes, Indian River County maintains a Capital Improvements Plan (CIP), covering a five-year period. The plan is updated annually, and the County Budget Officer determines the amount of funds available for improvements. Please see the CAPITAL IMPROVEMENTS PLAN section of this book for a detailed explanation of the CIP policies. The County defines capital outlay as fixed assets that have a value of $1,000 or more and have a useful economic lifetime of more than one year, or assets of any value if the nature of the item is such that it must be controlled for custody purposes as a fixed asset. Capital improvements are defined by the County as physical assets, constructed or purchased, that have a minimum useful life of five years. These may include buildings, recreational facilities, road and drainage structures, water and wastewater structures, and equipment. The County defines a capital project as a project to acquire or improve an asset with an anticipated life exceeding one year and includes land acquisition, construction, repair or structural improvement of a facility, engineering and design for a facility, and acquisition or repair of equipment. Revenue Policies Indian River County will attempt to maintain a diversified and stable revenue stream to provide protection

against short-term fluctuations in any one revenue source. The County will attempt to obtain additional major revenue sources as a way of insuring a balanced budget. The County will follow an aggressive policy of collecting revenues. The County will review fees/charges for services annually to ensure that rate structures allow charges to grow

enough to cover the increasing costs of providing the service. The County will consider market rates and charges levied by other public and private organizations for similar

services when establishing tax rates, fees, and charges. The County will budget only 95% of all anticipated operating revenues pursuant to Florida Statute 129.04 (Cash

forward revenues and fund transfers in must be budgeted at 100%). The County utilizes the Local Government Financial Information Handbook issued by the State of Florida to

determine estimates for state revenues (i.e., Optional sales tax, state revenue sharing, County gas taxes). The County will adhere to the Florida Statutes in determining how state revenues may be spent. The County will budget revenues taking into consideration the local economy, changing priorities, and the

receipt of unbudgeted revenues. Staff will also maintain reasonable estimates to avoid a revenue shortfall. The County will organize the budget so that revenues are related to expenditures whenever possible.


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Operating Policies The County will attempt to maintain its present service level for all priority and essential services. No new

services will be added without appropriate trade-offs. The County will maintain a budgetary control system to ensure adherence to the budget, and will prepare regular

reports comparing actual revenues and expenditures to budgeted amounts. The County will integrate performance measurement and productivity indicators with the budget, which will be

used to evaluate any departmental requests for increased funding within a particular year. The Building Division, Golf Course, Solid Waste Disposal District, and Utilities will be self-supporting. The County will operate in a financially responsible manner and spend within its resources at all times. The operating and capital budgets should be determined concurrently. Proper balance between current and long-

term requirements shall be maintained. The County will continue to work with the state legislature to insure that programs impacting County

government are designed to provide appropriate resources to fund service requirements. The use of new technologies and practices that increase productivity and lower costs is strongly encouraged. The County will adhere to its ‘Outside Agency Funding Policy” with respect to five ‘classes’ of community

agencies: Nonprofits, Children’s Services, Tourist Development, Quasi-nonprofit and State. This policy details the application process, supporting documentation (i.e. tax returns, proof of nonprofit status, auditor’s reports if necessary, etc.) and deadline criteria each class must meet in order to be considered for funding in a particular year. Upon successful and timely completion of all paperwork, the policy also outlines how funding levels will be determined for each class, as well as the agency’s fiscal responsibilities upon any award it is granted.

Investment Policies Disbursement, collection, and deposit of all funds will be managed to ensure maximum cash availability. The County will strive to maximize the return on the investment portfolio. However, the primary objective will

remain the preservation of capital in accordance with the County’s ordinances and prudent investment practices. Indian River County has a written investment policy as required under Florida Statutes Chapter 218.415. The

investment policy, along with Florida Statute 218.415, set various restrictions on allowable investments for County funds. Surplus public funds are only to be invested in: obligations guaranteed by the United States government, and interest bearing time deposits or savings accounts in banks or savings and loans situated in Florida (provided such deposits are secured by collateral as may be described by law). Other investment opportunities allow for the purchase of various government obligations, including the Federal Home Loan Mortgage Corporation and the Federal National Mortgage Association. Still, other investments may include the State of Florida Local Government Investment Trust, money market funds rated “AAAm” or “AAAm-g”, and finally, repurchase agreements with a term of one year or less that are collateralized by direct U.S. government obligations (with limitations). Derivatives reverse repurchase agreements, or similar forms of leverage are strictly prohibited. An investment Advisory Committee was formed to supervise the investment activities of the County. The committee meets each quarter and reviews current holdings and investment returns of the portfolio.


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Debt Policies The County will issue bonds only for capital improvements and general obligations. Long-term debt will not be

used to fund operating activities. The County will issue notes for bond anticipation purposes only. The County will publish and distribute an official statement for each bond and rate issue. General obligation debt will not be used for enterprise activities. All such bonds will be supported by revenue

from operations. The County will not issue long-term debt with maturity longer than the useful life of the project or item funded. The County will maintain a bond retirement fund reserve, which is equivalent to the amount of debt service due

on tax supported general obligation bonds in the next fiscal year. The County will use voted general obligation debt to fund general purpose public improvements, which cannot

be financed from current revenues or the unreserved portion of the non-voted debt capacity. Indian River County will use debt financing when appropriate. It will be judged appropriate only when non-

continuous capital improvements are desired and when it can be determined that future citizens will receive a benefit from said improvements.

If Indian River County utilizes long-term debt financing, staff will ensure that the debt is soundly financed by

following several guidelines. First, the cost/benefit ratio of the improvement must be positive. Revenue sources that will be used to pay the debt will be conservatively projected. Also, no improvement shall be financed over a time period greater than the useful life of said improvement.

Every effort will be made to limit the amount of general obligation debt. All general obligation debt will be

used only for public purposes. Where possible, the County will use special assessment, revenue, or other self-supporting bonds and avoid the

use of general obligation debt. Indian River County will maintain solid relationships with bond rating agencies, and will keep them updated

about its financial condition or any other relevant information.


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Reserve Policies Reserve for Contingencies: Indian River County will establish a reserve to pay for expenses caused by:

a. events that could not have been anticipated during the budget process and without funding would cause material deficiency to the County b. shortfalls caused by revenue declines c. new, unfunded federal programs requiring immediate funding

Any department wishing to obtain additional funding from this reserve will be required to submit a detailed request substantiating the need for the funds, which shall include an explanation as to why the item couldn’t wait until the next fiscal year budget. The request will then be reviewed by the Budget Office and the County Administrator’s Office before placement on the agenda, with ultimate approval or denial voted on by the Board of County Commissioners.

Fund Balances: The County will strive to maintain a fund balance equal to 25% of the annual budget in all of its taxing funds, which provides a 3-month cushion for operating expenses. The three-month reserve is necessary due to the timing of property tax levies in the State of Florida. Although the fiscal year begins in October, property tax monies are not typically received until mid to late December, which would require the County to operate in a deficit position for the first two months of the fiscal year without this reserve. Additionally, reserves are needed in the event of a major disaster impacting the county. In 2004, the county was struck by two hurricanes in the month of September. Reserve funds are needed in order to allow the county to respond to such events without facing serious financial impediments. County policy is to maintain fund balance levels and prohibit the use of fund balance to fund recurring expenses.


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FINANCIAL ACCOUNTING STRUCTURE All operations of Indian River County are accounted for by the use of fund accounting. This system ensures the accountability of the County to its citizens, other governments, and creditors. Various funds are established to track transactions for different types of resources. Each fund is a separate entity with its own resources, liabilities, and residual balance. Departments within the County formed to carry out a specific function (e.g. Recreation) are identified and accounted for within the system. Departmental functions may be funded from a number of established funds. Some homogeneous funds are consolidated for budget development and presentation. Funds with similar objectives, activities, and legal restrictions are placed in one of three groups for reporting purposes: Types of Funds Governmental Funds: These funds account for general governmental activities, such as law enforcement, which are largely supported by taxes and fees. They are reported using a “spending” or current financial flow measurement focus and a modified accrual basis of accounting. Governmental Funds include the following:

The General Fund and the Municipal Services Taxing Unit (M.S.T.U.) account for all resources not reported in other funds. Most countywide activities are accounted for here. Special Revenue Funds account for resources received from special sources dedicated or restricted to specific uses (such as certain grants and assessments). Debt Service Funds are utilized for reporting the accumulation of resources for, and the payments of principal, interest, and other costs associated with long-term debt. Capital Projects Funds account for the accumulation and use of resources for the construction/ acquisition of buildings, land, infrastructure, and other capital facilities (i.e.; parks and road improvements).

Proprietary Funds: These funds account for those activities, which are provided by government on a basis consistent with private enterprise. They are reported using a cost of service, or flow of economic resource measurement focus and a full accrual basis of accounting. Proprietary Funds fall into two groups as shown below:

Enterprise Funds account for activities, such as water and sewer service, which are similar to those provided by a private enterprise. Operating costs of such funds are paid from user charges or other non-governmental revenue. Internal Service Funds are used for operations the County provides in-house which would otherwise be purchased from commercial suppliers (like fleet management). Revenues for these funds come from charges paid by other departments using the services.

Fiduciary Funds: These funds account for assets belonging to others, such as performance bonds and escrows, which are under County control. Agency and expendable trust funds are accounted for like governmental funds. Non-expendable trusts are accounted for in the same manner as proprietary funds.


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Description of All Funds Ad Valorem Taxing Funds Ad Valorem Taxing Funds are used to account for all funds financed in part by the collection of ad valorem taxes. Some of the funds are for specific uses, such as providing fire services, while others support a wide range of activities. 001 - General Fund: The General Fund is the General operating fund of the County. It is used to account for all financial resources, except those required to be accounted for in another fund. The majority of funding is from ad valorem (property) taxes. The collection and disbursement of monies to the Constitutional officers (the Clerk of the Court, Sheriff, Tax Collector, Property Appraiser and Supervisor of Elections) is accounted for in this fund. 004 - M.S.T.U.: The Municipal Service Taxing Unit covers all those expenditures related to the unincorporated areas of the County. Its major sources of financing are ad valorem (property) taxes and franchise taxes. 111 - Transportation Fund: This fund accounts for expenditures incurred for the maintenance and repair of County roads. More than half the funding is supplied by transfers in from the General Fund and the M.S.T.U.; therefore, it is presented with the Ad Valorem Taxing Funds area. Most of the remaining financing is provided by the 5th and 6th cent gas tax. 114 - Emergency Service District: Accounts for the expenditures of providing fire protection, rescue, advanced life support, and other emergency services to property and persons within the County. The district became consolidated effective October 1, 1992. The majority of financing is provided by ad valorem taxes. 225 - Environmentally Sensitive Land Acquisition Bond Fund: Accounts for the accumulation of ad valorem taxes to pay the principal and interest on the Land Acquisition Bonds. These are General Obligation Voted Debt. A referendum authorizing the issuance of $26 million in bonds was passed in November 1992. On July 11, 1995, $15 million was issued. In November 2001, the remaining $11 million was issued. 245 - Environmentally Sensitive Land Acquisition Bonds 2004 - Accounts for the accumulation of ad valorem taxes to pay the principal and interest on the Land Acquisition Bonds. These are General Obligation Voted Debt. A referendum authorizing the issuance of $48.6 million was passed in November 2004. The bonds were issued in June 2006. Solid Waste Disposal District 411 - Solid Waste Disposal District: Accounts for the revenues, expenses, assets and liabilities associated with the County landfill and recycling program. The Solid Waste Disposal District (S.W.D.D.) is a separate assessment district, accounted for as an enterprise fund, with its primary funding coming from non-ad valorem service assessments and user fees. Indian River County Housing Authority 107 - Housing Authority: Accounts for the revenues, expenses, assets and liabilities associated with providing low-income housing within Indian River County. Financing is provided by loans from the State of Florida, U.S. Department of Agriculture, and transfers from the County’s General Fund.


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Special Revenue Funds Special Revenue Funds are used to account for the proceeds of specific revenue sources - other than major capital projects that are equally restricted to expenditures for specified purposes. The following are special revenue funds: 101 - Road Improvement Fees: Accounts for the receipt of traffic impact fees. Funds are used for the upgrading and construction of roads and bridges. 102 - New Road Improvement Fees: To account for the receipt of traffic impact fees received under the revised traffic impact fee program and districts established in 1998. Funds are used for the upgrading and construction of roads and bridges. 103- County Wide Impact Fees: To account for the receipt of new countywide impact fees. Funds are used for the upgrading and construction of public facilities. 106 - Court Facilities: Accounts for expenditures for improvements to court facilities. Financing is by additional fees collected by the court system. 108 - Section 8 Rental Assistance: Accounts for the provision of rental assistance for low-income housing. Financing is provided by a grant from the U.S. Department of Housing and Urban Development. 109 - Secondary Roads Construction: Accounts for the expenditures of road and bridge construction. Financing is provided by collections of the additional 6 cents in gas tax by the State of Florida, which are transmitted to the County on a monthly basis. 112 - Special Law Enforcement: Accounts for the expenditures associated with providing law enforcement equipment for the Sheriff’s Department. Financing is provided by confiscation of monies and property in accordance with Section 932.704 of the Florida Statutes. 113 - Parks Development: Accounts for expenditures for improvements made to County parks. Financing is by the sale of unused surplus County Property. 117 - Tree Ordinance Fines: Accounts for fines assessed against individuals for illegal removal of protected trees. Funds are used for park improvements. 119 - Tourist Development Fund: Accounts for half of the proceeds from the levy of a local option Tourist Development Tax (3% enacted September 1, 1993). Funds are used to attract tourism trade and for the benefit of County residents. 120 - 911 Surcharge: Accounts for the receipt of the 911 surcharge on all telephone bills for customers within the County. Monies are used to pay the operating costs of the 911 Emergency Center. 121 - Drug Abuse: Accounts for the collection of fines on criminal drug cases and grant funding under the State Anti-Drug program. Monies are used for drug prevention and education programs. 123 - IRCLHAP/SHIP: Accounts for the Indian River County Local Housing Assistance Trust Fund pursuant to the State Housing Initiatives Partnership (SHIP) Program that provides the funding. Monies are used to assist in providing local affordable housing through such activities as impact fee, down payment and home rehabilitation low-or no-interest loans and grants to eligible applicants.


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124 - Metropolitan Planning Organization: Accounts for the collection of pass-through Federal FL/Sec. 112 funding through a joint participation agreement between the FDOT and the Indian River County Metropolitan Planning Organization (MPO). The MPO is a legislative agency responsible for transportation planning in the urbanized area of Indian River County. 125 - Land Acquisition: Accounts for expenditures incurred in the purchase of environmentally sensitive land. Financing is provided by bond proceeds from the voted debt Environmentally Sensitive Land Acquisition Bonds. 126 - Multi-Jurisdiction Trust Fund: Accounts for project generated criminal income (P.G.I.) by the Multi-Agency Criminal Enforcement Unit (M.A.C.E.). Under the terms of the anti-drug grant, all revenue generated from property confiscated by the M.A.C.E. unit must be deposited in a separate fund. This money cannot be appropriated without permission from the State of Florida. 127 - Native Uplands Acquisition: Accounts for expenditures related to the acquisition of native habitat preserve areas and for the management of such lands. Funding is provided by developers of property who pay to mitigate native uplands destruction where native upland plant communities will be destroyed.

128 - Beach Restoration: Accounts for half of the proceeds from the levy of a Local Option Tourist Development Tax (3% enacted on September 1, 1993). Funds are used for beach restoration for the benefit of County residents.

129 - Community Development Block Grant: Accounts for the collection of Federal grant monies to be used for the housing rehabilitation within a defined area of Gifford.

133 - Florida Boating Improvement Program: Accounts for boat registration fees, which may be used for recreational channel marking, public launching facilities, and other boating-related activities.

134 - Library Bequests: Accounts for specified expenditures incurred by Indian River County Libraries. Funding is provided by donations made to the libraries.

135 - Disabled Access Programs: Accounts for the collection of fines charged on parking tickets for illegally parking in handicapped assigned parking spots. Indian River County uses these funds to make County facilities ADA (Americans with Disabilities Act) compliant.

136 - Intergovernmental Grants: Accounts for miscellaneous grants received by Indian River County. Among these are grants from the Department of Housing and Urban Development (HUD), the Department of Community Affairs (DCA), and the Department of Environmental Protection (DEP). 137 – Traffic Education Program: The “Dori Slosberg Driver Education Safety Act” passed by the Florida Legislature during the 2002 Legislative Session, provides resources to fund successful driving programs in schools. The state law lets counties raise money for driver education through a $3 traffic ticket surcharge. The Board of County Commissioners awards annual grants from these funds based on applications from public and nonpublic schools. 138 - Disaster Recovery Grant: Accounts for FEMA grants received for storm relief. These funds will be used for Rockridge Flood /Drainage and Sanitary Sewer, West Wabasso Water Line Extension and Fire Stations renovation and replacement and the Hurricane Housing Recovery Program (HHR). HHR’s intent is to increase the availability of affordable housing units in the County by providing low or no-interest loans for down payments and closing costs, loans or grants for impact fees, and loans or grants for renovation of substandard housing units.


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140 - Court Facility Surcharge Fund: Counties are required by Article V of the State Constitution to fund the cost of construction or lease, maintenance, utilities, and security of facilities for the circuit and county courts, public defenders’ offices, state attorneys’ offices and the offices of the clerks of the circuit and county courts performing court-related functions. This fund accounts for the collection of a $15 court facility surcharge on traffic violations to fund the facilities needs of the court system.

141 - Additional Court Costs: Accounts for additional court costs assessed by the county to provide funding for various court-related programs for the residents of Indian River County. These programs include legal aid, law library, teen court and court innovations.

142 - Court Technology Fund: Counties are required by Article V of the State Constitution to fund the cost of communications services, existing radio systems, and existing multiagency criminal justice information systems. This fund accounts for receipt and expenditures of a $2 recording fee that provides funding for this requirement.

145 – Land Acquisition Series 2004: Accounts for expenditures incurred in the purchase of environmentally sensitive land. Financing is provided by bond proceeds from the voted debt Environmentally Sensitive Land Acquisition Bonds.

171 - East Gifford Stormwater Watershed M.S.B.U.: Accounts for expenditures of funds for stormwater improvements in East Gifford Stormwater Watershed. Funds are provided by non-ad valorem taxes. These funds are required to receive a state grant for a stormwater improvement project for this area.

Street Lighting Districts: 181 - Gifford 188 - Laurel Court 194 -Whispering Pines 182 - Laurelwood 189 - Tierra Linda 195 - Moorings 183 - Rockridge 190 - Vero Shores 196 - Walker’s Glen 184 - Vero Highlands 191 - Ixora Park 197 - Glendale Lakes 186 - Porpoise Point 192 - Poinciana Park 198 - Floralton Beach 187 - Single Light Districts 193 - Roseland 199 - West Wabasso

The streetlight districts are non-ad valorem assessment projects. Non-ad valorem projects generate revenues by billing the controlling entities (in these cases it is usually the homeowners’ associations) for the costs involved in installing, operating and maintaining streetlights within defined districts. 185 - Vero Lake Estates M.S.B.U.: Accounts for the expenditures of funds to improve roads and drainage and provide street lighting in the Vero Lake Estates subdivision. Funds are provided by non-ad valorem assessments. Non-ad valorem projects generate revenues by billing the controlling entities (in this case, the homeowners in this development) for the costs involved in improving the roads and installing, operating and maintaining streetlights. Other Debt Service Funds Debt Service Funds are used to account for the accumulation of resources for, and the payment of, general long-term debt principal, interest, and related costs. The following funds are Debt Service Funds: 204 - Other Debt Service Funds: Accounts for the payment of principal and interest on various county bonds. Prior to FY 2001/2002, this fund accounted for the series 1992 Refunding and Improvement Bonds. These bonds provided funds to finance the cost of construction and to reimburse the County for certain capital projects. The Series 1992 bonds and interest were payable solely from and collateralized by a first lien and pledge of the County's half-cent sales tax and related investment income. This issue was defeased on September 1, 2000. As of FY 2002/2003, this fund accounts for debt service of the Series 2001 Spring Training Facility Revenue Bonds. These bonds were issued to fund acquisition and improvement of the Dodgertown Spring Training Facility. These payments are secured by half-cent sales tax, the fourth cent tourist tax and state payments.


54

Capital Project Funds These funds are used to account for financial resources designated for the acquisition or construction of major capital facilities except those financed by enterprise funds. The following are Capital Project Funds: 315 - Optional One Cent Sales Tax: Accounts for revenues generated by the local option one-cent sales tax. Monies are used for various capital projects. Thus far such projects included a new courthouse, health department building, fire station 11, recreation facilities, the expansion of jail facilities, library expansions, new administrative building, new EOC building, road projects and capital costs to establish an 800 MHZ communications system. Future projects include road right-of-way acquisition, park facilities, a new library, and bridge repair. Enterprise Funds

Enterprise Funds are used to account for operations (a) that are financed and operated in a manner similar to private business enterprises - where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability or other purposes. The following are Enterprise Funds: 412 - Shooting Range: Accounts for the revenues, expenses, assets and liabilities associated with the County Shooting Range. Funding is provided by user fees and transfers from the General Fund and M.S.T.U. Fund. As of July 15th 2008, the Shooting Range has been moved into the M.S.T.U. Fund.

418 - Golf Course: Accounts for the revenues, expenses, assets and liabilities associated with the County golf course - Sandridge Golf Club, which consists of two 18-hole golf courses and a driving range.

441 - County Building Department: Accounts for the revenues, expenses, assets and liabilities associated with the building permit and inspection program.

471 - Utilities System: Accounts for the revenues, expenses, assets and liabilities associated with the County water, wastewater and sludge operations systems.

472 - Utility Impact Fees: Accounts for the receipt of utility impact fees. Funds are used for the upgrading and construction of the County's water and wastewater systems. Internal Service Funds Internal Service Funds are accounted for in a manner similar to Enterprise Funds, except the goods and services are provided for County operations, rather than the general public.

501 - Fleet Management: Accounts for the expenses incurred to repair and maintain the County's vehicles and equipment. Revenues are generated by charging user departments for maintenance of their vehicles.

502 - Self Insurance: Accounts for the expenses incurred for worker's compensation claims, general and automobile liability and property damage. Revenues are generated by charges to the various funds and departments based on past experience and actuarial estimates.


55

504 - Health Insurance: Accounts for the expenditures incurred for the County’s health insurance program claims. Revenues are generated by charges to the various funds and departments with personnel based on past claims experience and actuarial estimates. 505 - Geographic Information System (GIS): Accounts for the expenses incurred to provide support and assistance, in terms of both technology and staff, to acquire, convert, integrate, maintain, document, analyze, coordinate, and distribute geographic information for a variety of County needs. Revenues are generated by charges to the various user departments based upon their portion of the costs.


56

Departmental, Function and Fund Summary

This table summarizes the relationship between Indian River County departments and the funds in the accounting and budgetary groupings previously described. In addition, the accounting functions used to summarize the operating expenditures for each department are listed. Therefore, reference to this table during review of this budget document could be helpful.

Department/ Division

Function

G

ener

al F

und

M

.S.T

.U.

Tra

nspo

rtat

ion

E

mer

genc

y S

ervi

ces

Ent

erpr

ise

In

tern

al

Ser

vice

s S

peci

al

Rev

enue

F

unds

Clerk of Circuit Court

General Government

X

Sheriff

Public Safety

X

X

Supervisor - Elections

General Government

X

Property Appraiser

General Government

X

X

Tax Collector

General Government

X

X

B.C.C.

General Government

X

County Attorney

General Government

X


General Government

X

General Services

General Government

X

Public Libraries

Culture/Recreation

X

Law Library

General Government

X

Purchasing

General Government

X

Building & Grounds

General Government

X

Mailroom

General Government

X

Veterans Services

Economic Environment

X

Telecommunications

Physical Environment

X

Ag Extension


X

Soil & Water


X

Housing Authority

Economic Environment

X

Rental Assistance

Human Services

X

Shooting Range

Culture/Recreation

X

Leisure Services

Culture/Recreation

X

Public Works

General Government

X

Engineering

Transportation

X

Roads & Bridges

Transportation

X

Traffic

Transportation

X

Parks Division

Culture/Recreation

X

Stormwater


X

Land Acquisition

Transportation

X

I I i I -

I I I J I I '

J -'

J -I

l -j

I

r--t-----c±= r--r--r--r--r--I

J '

J -

' l -I

l -I

l ' J -'

c±= - r--r--r--r--'

-j I

' j -

' l I

J -

J -

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j ' j -' J

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I

t-----j J ;-1 l l l J

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57

Departmental, Function and Fund Summary (Cont’d)

This table summarizes the relationship between Indian River County departments and the funds in the accounting and budgetary groupings previously described. In addition, the accounting functions used to summarize the operating expenditures for each department are listed. Therefore, reference to this table during review of this budget document could be helpful.

Department/ Division

Function

G

ener

al F

und

M

.S.T

.U.

Tra

nspo

rtat

ion

E

mer

genc

y S

ervi

ces

Ent

erpr

ise

In

tern

al

Ser

vice

s

Spe

cial

R

even

ue

Fun

ds

Beach Restoration

Culture/Recreation

X

Fleet Management

Internal Services

X

Secondary Rd. Construction

Transportation

X

Recreation

Culture/Recreation

X

Community Development

General Government

X

County Planning

General Government

X

Environ. Plan./Code Enf.

Public Safety

X

IRCLHAP / SHIP

Human Services

X

Metro. Planning Org.

General Government

X

Building Division

Public Safety

X

Utility Services


X

Water


X

Wastewater


X

Sludge Facility


X

S.W.D.D.


X

Emergency Management

Public Safety

X

Fire Rescue

Public Safety

X

Radiological Emerg.

Public Safety

X

EM Base Grant

Public Safety

X

Animal Control

Human Services

X

911 Coordinator

General Government

X

Human Resources

General Government

X

Budget Office

General Government

X

Risk Management

Internal Services

X

Computer Services

General Government

X

Human Services

Human Services

X

Youth Guidance

Public Safety

X

GIS Internal Service

X

J I i I -I I J J I L I I

-

'

I

-I

'

-'

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-'

-

'

I

-

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-

'

-

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'

-'

I

I

-'

-'

I

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-'

-I

I

L______________ L_________L____J ~ L________L___

2009/2010 Budget

Budget Process


58

BUDGET PROCESS The formal budgeting process provides the primary mechanism by which key decisions are made regarding the levels and types of services to be provided, given the anticipated level of available resources. For Indian River County, this process begins in early April and ends in September with the legal adoption of the budget. County budget policies (see Financial Policies section of this document) and Florida Statues guide the budget process. An annual budget, including all such funds as required by law, shall be prepared, approved, and adopted for each fiscal year. The process for adopting the annual operating and capital budget is presented below: Budget Planning Phase The County maintains a Capital Improvements Program (CIP) as part of the Comprehensive Plan in order to plan for the future needs of capital facilities and infrastructure (See CIP section of this document). This plan covers a seven-year period, and identifies major capital projects, as well as the means by which they will be financed. The first year of this plan is incorporated into the capital budget for the upcoming fiscal year. Indian River County adopts the annual capital budget along with the operating budget. As part of this planning process, the operating impact of capital projects must be considered and incorporated into the operating budget. The planning phase for the operating budget begins with the preparation of the budget instructions, examples, and training materials. Budget Preparation

In early April, budget instructions are sent to all County departments. These instructions include direction from the Office of Management & Budget regarding service levels and expenditure limitations in accordance with the goals of the organization. The preparation phase provides department directors and division heads an opportunity to examine their current programs, propose changes in current services, and recommend revisions in organizations and methods. The Constitutional Officers submit, at various times, to the Board of Commissioners and to the State of Florida Department of Revenue, a proposed operating budget for the upcoming fiscal year. The State’s Department of Revenue has final authority over the operating budgets of the Tax Collector and Property Appraiser. The operating budget includes proposed expenditures and the means of financing them as set forth in Chapter 129 of the Florida State Statutes. State agencies and non-profit organizations submit requests for funding to the County Administrator at various deadlines set forth in the budget calendar. Budget Review Once budget requests are received, the Office of Management & Budget reviews all capital and operating expenses. During May and June, the County Administrator meets with department directors to review the requests. Each department’s requests are analyzed and evaluated for funding based on proposed service levels and available resources. On or before July 15th, the County Administrator presents a tentative budget to the Board of County Commissioners based on the long-term goals of the organization. This budget represents the County Administrator’s recommended funding and service levels needed to meet these goals. Publicly advertised budget workshops are held in July, which give the Board of Commissioners the opportunity to review and provide input into the budget process. At these workshops, the Board of Commissioners may make various changes to the proposed budgets. Budget Adoption Office of Management & Budget staff revise the proposed budget based upon any changes arising from the public budget workshops. Once completed, proposed millage rates for each taxing authority are forwarded to the Tax Collector and Property Appraiser, in accordance with Florida Statutes. Typically during the month of August, the Property Appraiser mails out the notice of these proposed property tax rates (TRIM Notice) to all property owners within the County. This notice, along with budget advertisements required by law to be published in a newspaper of


59

general circulation in the County, provide notice of the proposed taxing rates to the public. During the month of September, the Board of Commissioners holds two public hearings in order to receive public input on the tentative budget. At the last public hearing, the Board enacts resolutions to legally adopt the budgets for all governmental and proprietary fund types. These legally adopted budgets set forth the anticipated revenues by source and appropriations by function at the recommended service levels. Budgets for the enterprise and internal service funds are adopted on a basis consistent with Generally Accepted Accounting Principles (GAAP). Budget Implementation The budget process does not end with legal adoption of the budget. Office of Management and Budget staff, along with County departments, monitors the budget throughout the fiscal year. An integrated financial software system provides budgetary control and various budgetary reports to aid in this process. Management is authorized to transfer budgeted funds between objects and departments as long as the total appropriations of a fund are not exceeded. The budget may be amended by resolution of the Board of Commissioners, pursuant to section 129.06, Florida Statutes, when: (a) appropriations from the reserve for contingencies are needed to increase appropriations for unforeseen expenditures, or (b) unanticipated revenues are received and must be appropriated to the appropriate expenditure account. Any unexpended appropriations lapse at the close of the fiscal year. Budget Process Calendar for Fiscal Year 2009/2010 March 24 Budget instructions are distributed to non-profit agencies and tourist development agencies April 3 Finance Department closes March general ledger April 6 Budget instruction packets are distributed to Department Directors and Constitutional Officers April 24 Non-profit and tourist development agencies submit budget requests to the Office of

Management & Budget May 1 County departments and Constitutional Officers submit budget requests to the Office of

Management & Budget May 18 – June 19 County Administrator meets with Department Directors to review budget requests July 1 Receive “Certification of Taxable Value” from the Property Appraiser July 10 County Administrator releases proposed budget to the Board of County Commissioners July 23-24 Publicly scheduled Budget Workshops for Board of Commissioners to review proposed budget July 25 Provide proposed millage rate to the Property Appraiser and Tax Collector September 9 Public Hearing at 5:01 p.m. on Tentative budget and Proposed millage rates September 11 Advertisement in newspaper for Final budget hearing and millage rates September 16 Public hearing at 5:01 p.m. to adopt Final budget and millage rates


60

Budget Amendment / Transfer Process

Does Budget Office

approve transfer?

Budget Adjustments Initiated for: 1) Receipt of revenue 2) Unforseen events 3) Budget line item over budget 4) Other reason

Does total fund

appropriation change?

Department prepares and submits transfer request to Budget Office.

Does Budget Office

approve transfer?

Budget Office submits budget amendmentto Board of County Commissioners for Approval

Does BCC approve

Amendment?

Budget Office submits budget amendment or line transfer for entry in Financial System.

End

No Yes

Yes

Yes

Yes

No

No

No

•

2009/2010 Budget

Total Budget Summary

2009/2010 Budget Budget Summary

61

TOTAL BUDGET SUMMARY INTRODUCTION The budget for Indian River County has been prepared from each department’s submission of proposed spending for current and new programs. The proposed amounts were entered into the appropriate funds, summarized and reviewed. Revenues to fund the proposed budget were estimated and the millage rates required to balance the individual budgets were determined. The proposed balanced budgets with required millages were submitted to the Board of County Commissioners. Budget workshops and hearings were held, allowing public input. At the end of the last public hearing the budget discussed in this document was adopted. Presented in this section is a general overview of the Indian River County 2009/2010 operating and capital budgets. A summary of revenues and expenditures for the entire organization, as well as an explanation/analysis of these resources is included. Readers can also see how the budget will affect Indian River County tax rates.

Comparative Budget Summary

Actual Actual Budget (1) Budget (1) Increase % IncreaseREVENUES 2006/2007 2007/2008 2008/2009 2009/2010 (Decrease) (Decrease) Federal Sources $14,133,498 $18,040,164 $6,737,693 $3,094,288 ($3,643,405) (54.1%)State Sources 40,449,714 26,524,049 24,269,102 14,075,657 (10,193,445) (42.0%)Local Sources 76,153,859 75,872,862 62,690,077 66,993,315 4,303,238 6.9%Ad Valorem Taxes 99,404,127 99,716,496 97,914,983 88,048,650 (9,866,333) (10.1%)Non-Ad Valorem Assessments 7,945,440 8,161,934 8,376,497 8,186,651 (189,846) (2.3%)User Fees 66,203,233 59,650,362 60,432,574 55,884,760 (4,547,814) (7.5%)Sub-Total Operating Revenue 304,289,871 287,965,867 260,420,926 236,283,321 (24,137,605) (9.3%)Interfund Transfers 33,817,366 27,928,599 29,372,750 20,743,670 (8,629,080) (29.4%)Cash Forward 0 96,320,738 45,643,424 (50,677,314) (52.6%)

Total Revenues $338,107,237 $315,894,466 $386,114,414 $302,670,415 ($83,443,999) (21.6%)

Actual Actual Budget (1) Budget (1) Increase % IncreaseEXPENSES 2006/2007 2007/2008 2008/2009 2009/2010 (Decrease) (Decrease) General Government $63,778,576 $32,265,498 $29,613,273 $27,689,355 ($1,923,918) (6.5%)Public Safety 79,425,997 78,578,082 81,813,543 74,546,085 (7,267,458) (8.9%)Physical Environment 82,962,977 86,515,930 67,120,656 52,579,312 (14,541,344) (21.7%)Transportation 55,023,970 49,793,189 85,674,709 48,216,910 (37,457,799) (43.7%)Economic Environment 799,799 2,025,094 3,864,690 499,543 (3,365,147) (87.1%)Human Services 13,950,596 12,643,907 9,956,076 7,000,722 (2,955,354) (29.7%)Internal Services 20,654,290 24,143,584 26,349,737 24,064,665 (2,285,072) (8.7%)Culture/Recreation 28,454,698 31,834,386 35,889,134 29,156,013 (6,733,121) (18.8%)Court Related Costs 1,052,069 905,688 620,313 762,168 141,855 22.9%Interfund Transfers 31,523,426 34,140,861 36,339,163 30,712,180 (5,626,983) (15.5%)Contingencies 0 0 1,267,393 2,519,580 1,252,187 98.8%Cash Forward 0 0 7,605,730 4,923,882 (2,681,848) (35.3%)

Total Expenses $377,626,398 $352,846,217 $386,114,414 $302,670,415 ($83,443,999) (21.6%)

(1) FY 2008/2009 and FY 2009/2010 budgeted operating revenue is shown at 95% of estimated amounts.


62

The chart below displays the portions of the IRC budget allocated to the various functions.

Total Budget by Function Fiscal Year 2009/10

Interfund Transfers10.1%

Court Related Costs0.3%

Culture/Recreation9.6%

Economic Environment0.2%

Transportation15.9%

Human Services2.3%

Internal Services8.0%

Physical Environment17.4%

Contingencies0.8%

Cash Forw ard1.6%

General Government9.1%

Public Safety24.6%

The chart shows the largest amounts are allocated to: Public Safety is one of the most important responsibilities for most local governments. This is true for Indian River County. Public Safety accounts for more than one quarter of the County’s expenditures. More than half of the expenditures in this account are to fund the Sheriff’s Department. Other expenditures here are for fire services, advanced life support, emergency management, building and code enforcement, and the 911 Communications Center. Physical Environment includes Utilities, the Solid Waste Disposal District, storm water management, and the land acquisition program. General Government contains the Board of County Commissioners, County Administrator, County Attorney, and the Constitutional Officers except Sheriff. Transportation includes design and construction of local highways and drainage systems. A more detailed explanation of these functions follows.


63

SUMMARY OF EXPENSES The table below summarizes by expense the adopted 2009/2010 budget. These classifications are required for all local governments statewide. It is the intent of the Florida Legislature that units of local government summarize their financial data in a functionally equivalent manner in order to facilitate comparison and analysis. Total Expense by Expense Account

Actual Actual Budget (1) Budget (1) Increase % IncreaseEXPENSES 2006/2007 2007/2008 2008/2009 2009/2010 (Decrease) (Decrease) General Government $63,778,576 $32,265,498 $29,613,273 $27,689,355 ($1,923,918) (6.5%)Public Safety 79,425,997 78,578,082 81,813,543 74,546,085 (7,267,458) (8.9%)Physical Environment 82,962,977 86,515,930 67,120,656 52,579,312 (14,541,344) (21.7%)Transportation 55,023,970 49,793,189 85,674,709 48,216,910 (37,457,799) (43.7%)Economic Environment 799,799 2,025,094 3,864,690 499,543 (3,365,147) (87.1%)Human Services 13,950,596 12,643,907 9,956,076 7,000,722 (2,955,354) (29.7%)Internal Services 20,654,290 24,143,584 26,349,737 24,064,665 (2,285,072) (8.7%)Culture/Recreation 28,454,698 31,834,386 35,889,134 29,156,013 (6,733,121) (18.8%)Court Related Costs 1,052,069 905,688 620,313 762,168 141,855 22.9%Interfund Transfers 31,523,426 34,140,861 36,339,163 30,712,180 (5,626,983) (15.5%)Contingencies 0 0 1,267,393 2,519,580 1,252,187 98.8%Cash Forward 0 0 7,605,730 4,923,882 (2,681,848) (35.3%)

Total Expenses $377,626,398 $352,846,217 $386,114,414 $302,670,415 ($83,443,999) (21.6%)

General Government A major classification of services provided by Indian River County, general government includes the legislative and administrative branches of the government. Departments such as the Board of County Commissioners, County Administrator, Human Resources, and Purchasing fall into this category. Operations of all Constitutional Officers, except the Sheriff are found here. General government shows a total decrease of 6.5%, due to a reduction in revenues In order to account for the reduction in taxes, several cost saving measures were implemented including elimination of several general government positions. Additionally, merit and COLA (Cost of Living Adjustment) increases were eliminated for all.Non-Union and Teamster’s Employees. Public Safety One of the major functions of local government, Public Safety, constitutes 24.6% of the total budget for 2009/2010. The Sheriff’s Department, Fire Rescue, Emergency Management, and the Medical Examiner fall under this classification. The County continues to improve service levels to residents in the area of public safety. In this category, the overall decrease is $7,267,458. A decrease in capital project funding is largely the result of funding budgeted in the 2008/09 fiscal year for the construction of 2 new fire stations. Physical Environment This account classification includes the cost of services for the purpose of achieving a satisfactory living environment by controlling and utilizing elements of that environment. Indian River County operates a water and wastewater utility, the Solid Waste Disposal District (S.W.D.D.), Soil Conservation, stormwater division and the Environmentally Sensitive Land Acquisition Fund for this function. The S.W.D.D. provides service to all residents of Indian River, since each municipality has an interlocal agreement with the district. A County landfill, numerous transfer stations, and a curbside-recycling program constitute the activities of S.W.D.D. The overall decrease in the 2009/10 fiscal year is $14,541,344. This decrease can be attributed to various capital outlay cost decreases such as $9,036,357 of expenses for Stormwater projects that were budgeted in 2008/09.


64

Transportation Transportation covers the cost of services provided by Indian River County government for the safe and adequate flow of vehicles, travelers, and pedestrians. Departments under this function include Road and Bridge, County Engineering, Secondary Roads Construction, Traffic Engineering, and Right of Way Acquisition. These departments are responsible for designing, constructing, overseeing, and maintaining the County’s roads and drainage systems. Transportation expenditures decreased 43.7% from last year, due to the fluctuation in total road projects. The majority of this decrease is due to road projects that will be “rolled over” from last fiscal year. Please refer to the Capital Improvements Program section for capital project details. Additionally, 13 positions have been eliminated in the Road & Bridge, Public Works, and Engineering Departments. Economic Environment

Included here are the costs of providing services, which develop and improve the economic condition of the community and its citizens. Veterans Services, the Housing Authority, and the Economic Development Division of the Chamber of Commerce cover this function.

Total expenditures are decreasing overall by 87.1%. This decrease is mainly due to a $3,200,000 Piper Retention Incentive that the County budgeted in the 2008/09 fiscal year.

Human Services

Human Services covers the cost of providing services for the care, treatment, and control of human illness, injury or disabilities, and for the welfare of the community as a whole and its individuals. The Health Department, Welfare, Medicaid, Section 8 Rental Assistance, and Children’s Services fall into this category.

In 1998/99, Indian River County started funding the Children’s Services Advisory Committee (CSAC). The CSAC is a comprehensive program aimed at evaluating and meeting the needs of children in the County in accordance with State Statutes. Funding in 2009/2010 for the CSAC is $768,100, $114,600 less than allocated in last year’s operating budget. One major reduction in expenses is due to the 2008/09 Community Development Block Grant in the amount of $2,204,287, $1,844,287 less than last year. Culture/Recreation

All expenses associated with providing and maintaining cultural and recreational facilities and activities for the benefit of citizens and visitors fit into this account category. County libraries, parks, beaches, recreation operations, the shooting range and the golf course are included here.

There is a reduction in capital projects expenses of $3,489,366 for the 2009/10 year. The majority of this decrease is from projects that will be “rolled over” from last fiscal year.

Internal Services

Internal Services include expenditures in departments that provide goods and services to inside departments and agencies rather than the general public. Fleet Management, Employee Health Insurance, Risk Management, and a new Geographic Information Systems (GIS) Department make up this function. The decrease in Internal Services expense is primarily attributable to a reduction in Self Insurance expenditures as a direct result of the reduction in employee premiums.


65

Court Related Costs Costs of operating the judicial branch of Indian River County Government are classified here. This category includes: County Court, Circuit Court, the State Attorney’s Office and the Public Defender. The State completed a revision of Article V of the State Constitution addressing funding of the circuit and county court system. The State assumed responsibility for funding various costs of operating the circuit and county courts on July 1, 2004. Since the State will assume responsibility for certain operations, the County will no longer receive the revenue generated by the court system. Cash Forward Expense/ Contingencies / Interfund Transfers Cash Forward Expense is an offsetting item for budgeting purposes. This budgetary cost is generally used to provide an adequate cash balance at year-end, so that operating costs can be covered at the start of the next year. Contingencies provide funds for unexpected expenses that cannot be specifically budgeted at the beginning of the fiscal year (e.g. Hurricanes or other emergencies). Interfund transfers are transfers from one fund to another, which are not repayable. The receiving fund records the receipt as revenue.


66

TOTAL BUDGET COMPARISON BY FUND Actual Actual Budget Budget Change from % Increase

Fund Name 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year (Decrease)

AD VALOREM TAXING FUNDS:

General Fund 82,247,179 84,342,998 87,164,176 77,314,789 (9,849,387) (11.3%)

Municipal Service Taxing Unit Fund 29,543,889 30,234,812 32,200,851 27,029,020 (5,171,831) (16.1%)

Transportation Fund 15,183,213 14,741,285 17,474,058 14,372,690 (3,101,368) (17.8%)

Emergency Services District 29,461,537 29,143,490 31,022,252 26,736,213 (4,286,039) (13.8%)

Env. Sensitive Land Acquisition Bond 2,271,070 2,264,083 2,428,658 2,330,010 (98,648) (4.1%)

2004 Land Acquisition Bonds 4,465,018 4,707,648 4,797,340 4,793,098 (4,242) (0.1%)

TOTAL AD VALOREM TAXING FUNDS 163,171,906 165,434,316 175,087,335 152,575,820 (22,511,515) (12.9%)

SOLID WASTE DISPOSAL DISTRICT:

Solid Waste Disposal District 10,334,111 11,355,697 11,630,111 17,614,004 5,983,893 51.5%

HOUSING AUTHORITY:

IRC Housing Authority 195,479 118,351 143,070 141,047 (2,023) (1.4%)

SPECIAL REVENUE FUNDS:

Road Improvement Fees 1,988,080 97,486 1,400,000 1,028,500 (371,500) (26.5%)

New Road Improvement Fees 20,073,021 22,964,394 37,021,163 13,063,597 (23,957,566) (64.7%)

Additional Impact Fees 3,088,052 971,475 6,174,372 1,762,475 (4,411,897) (71.5%)

Court Facilities Fund 967 522 35,000 35,000 0 0.0%

Rental Assistance 1,865,918 1,785,912 1,816,390 1,919,896 103,506 5.7%

Secondary Road Construction 10,927,104 10,442,717 19,724,186 15,014,277 (4,709,909) (23.9%)

Special Law Enforcement 112,426 6,367 0 0 0 N/A

Parks Development 7,400 0 25,000 25,000 0 0.0%

Tree Ordinance Fines 82,650 6,237 50,000 50,000 0 0.0%

Tourist Tax 575,246 585,003 1,141,036 922,767 (218,269) (19.1%)

911 Surcharge 794,996 734,618 623,290 795,177 171,887 27.6%

Drug Abuse Fund 109,559 125,779 41,931 0 (41,931) (100.0%)

IRCLHAP/SHIP 1,202,063 1,894,290 1,784,532 725,582 (1,058,950) (59.3%)

Metro Plan Organization 621,213 649,401 656,694 677,847 21,153 3.2%

Multi-Jur. Trust Sp. Law Enforcement 0 20,512 0 0 0 N/A

Native Uplands Acquisition Fund 25,500 27,296 55,000 55,000 0 0.0%

Beach Restoration Fund 11,100,786 9,099,404 5,700,472 12,062,995 6,362,523 111.61%

Community Development Bock Grant 163,293 3,000 0 0 0 N/A

Florida Boating Improvement 6,460 87,861 515,000 35,000 (480,000) (93.2%)

Library Bequest Fund 0 0 50,000 50,000 0 0.0%

Disabled Access Programs 0 0 20,000 20,000 0 0.0%

Intergovernmental Grants 489,036 482,712 750,057 552,456 (197,601) (26.4%)

Traffic Education Program 44,373 36,210 60,548 45,000 (15,548) (25.7%)

CDBG Disaster Recovery Grant 9,439,468 8,945,862 2,204,287 360,000 (1,844,287) (83.7%)

Court Facility Surcharge Fund 146,436 122,215 131,006 133,500 2,494 1.9%

Additional Court Costs 123,714 138,863 110,274 167,271 56,997 51.7%

Court Technology Fund 542,892 494,624 321,620 198,000 (123,620) (38.4%)

Land Acquisition Series 2006 31,129,725 22,410,203 601,850 40,000 (561,850) (93.4%)

East Gifford Stormwater M.S.B.U. 68 65 1,995 1,995 0 0.0%

Gifford Street Lighting 61,853 62,516 77,553 77,505 (48) (0.1%)


67

TOTAL BUDGET COMPARISON BY FUND

Actual Actual Budget Budget Change from % IncreaseFund Name 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year (Decrease)

Laurelwood Street Lighting 5,993 6,135 7,310 7,301 (9) (0.1%)

Rockridge Street Lighting 3,175 3,131 4,852 5,058 206 4.3%

Vero Highlands Street Lighting 58,650 60,388 71,737 71,669 (68) (0.1%)

Vero Lakes Estates M.S.B.U. 23,144 11,512 437,221 439,077 1,856 0.4%

Porpoise Point Street Lighting 417 395 726 727 1 0.1%

Single Street Lighting 2,503 2,497 3,463 3,463 0 0.0%

Laurel Court Street Lighting 918 876 1,123 1,125 2 0.2%

Tierra Linda Street Lighting 1,950 2,030 2,569 2,567 (2) (0.1%)

Vero Shores Street Lighting 5,093 5,240 6,215 6,211 (4) (0.1%)

Ixora/Eastview Street Lighting 5,554 5,709 6,803 6,798 (5) (0.1%)

Royal Poinciana Street Lighting 12,460 12,823 15,289 15,275 (14) (0.1%)

Roseland Street Lighting 2,733 2,765 3,206 3,189 (17) (0.5%)

Whispering Pines Street Lighting 1,303 1,236 1,583 1,582 (1) (0.1%)

Moorings Street Lighting 16,188 16,107 17,785 18,911 1,126 6.3%

Walker's Glen Street Lighting 1,714 1,732 1,958 2,086 128 6.5%

Glendale Lakes Street Lighting 3,210 3,306 3,928 3,927 (1) 0.0%

Floralton Beach Street Lighting 2,336 2,378 2,618 2,820 202 7.7%

West Wabasso Street Lighting 4,890 4,852 7,397 7,443 46 0.6%

TOTAL SPECIAL REVENUE FUNDS 94,874,530 82,338,656 81,689,039 50,418,069 (31,270,970) (38.3%)

OTHER DEBT SERVICE FUNDS:

Refund and Improvement Bonds 1,214,703 906,913 1,239,633 1,242,233 2,600 0.2%

CAPITAL PROJECTS:

Dodgertown Facility 263,079 0 0 0 0 N/A

Capital Reserve Fund 298,315 37,440 0 2,000,000 2,000,000 N/A

Optional One Cent Sales Tax 39,450,871 11,655,427 40,276,852 14,830,000 (25,446,852) (63.2%)

Gifford Road Improvements 2,477,731 0 0 0 0 0.0%

TOTAL CAPITAL PROJECTS 42,489,996 11,692,867 40,276,852 16,830,000 (23,446,852) (58.2%)

ENTERPRISE FUNDS:

Shooting Range 465,181 590,935 0 0 0 N/A

Golf Course 3,084,838 2,775,496 3,723,150 3,134,945 (588,205) (15.8%)County Building Dept. 3,288,414 2,999,971 2,399,123 2,026,350 (372,773) (15.5%)

Utilities 37,584,045 41,354,026 40,547,479 39,941,229 (606,250) (1.5%)

Utilities-Impact Fee 0 0 3,028,885 1,684,350 (1,344,535) (44.4%)

TOTAL ENTERPRISE FUNDS 44,422,478 47,720,428 49,698,637 46,786,874 (2,911,763) (5.9%)

INTERNAL SERVICE FUNDS:

Fleet Management 3,579,549 4,585,187 3,861,718 3,367,491 (494,227) (12.8%)

Self-Insurance 5,949,290 5,779,258 7,096,305 6,050,448 (1,045,857) (14.7%)

Health Insurance Trust Fund 11,283,336 13,794,416 14,466,404 13,889,546 (576,858) (4.0%)

Geographic Information Systems Dept. 110,261 438,454 925,310 766,115 (159,195) (17.2%)

TOTAL INTERNAL SERVICE FUNDS 20,922,436 24,597,315 26,349,737 24,073,600 (2,276,137) (8.6%)

TOTAL ALL FUNDS 377,625,639 344,167,542 386,114,414 309,681,647 (76,432,767) (19.8%)


68

Summary of the Total Budget for the Indian River County Board of County Commissioners Fiscal Year 2009/2010

Municipal Emergency Land 2004 Land General Service Transportation Services Acquisition Acquisition Fund Taxing Unit Fund District Bonds Bonds

Millage Per $1,000 3.0892 1.0774 1.7148 0.0725 0.3154

ESTIMATED REVENUES: Federal Sources 0 0 0 0 0 0State Sources 4,869,292 4,760,702 2,391,337 27,000 0 0Local Sources 6,769,181 11,656,159 1,207,121 3,627,288 35,000 24,947Ad Valorem Taxes 49,172,724 9,738,423 0 22,963,056 1,154,028 5,020,419Non-Ad Valorem Taxes 0 0 0 0 0 0User Fees 0 0 0 0 0 0Sub-Total 60,811,197 26,155,284 3,598,458 26,617,344 1,189,028 5,045,366Less 5% per F. S. 129.01(2)(b) (3,040,560) (1,307,764) (164,917) (1,330,867) (59,451) (252,268)Net 57,770,637 24,847,520 3,433,541 25,286,477 1,129,577 4,793,098Interfund Transfers 15,386,051 0 8,951,106 0 0 0Cash Forward-October 1, 2008 4,158,101 2,181,500 1,988,043 1,449,736 1,200,433 0TOTAL ESTIMATED REVENUES

AND BALANCES 77,314,789 27,029,020 14,372,690 26,736,213 2,330,010 4,793,098

EXPENDITURES/EXPENSES: General Government 15,047,623 1,312,989 366,557 493,187 2,330,010 4,743,098Public Safety 44,416,503 554,548 0 25,456,648 0 0Physical Environment 200,362 127,724 609,715 0 0 0Transportation 584,947 471,840 12,631,791 0 0 0Economic Environment 358,496 0 0 0 0 0Human Services 3,735,788 0 0 0 0 0Internal Services 0 0 0 0 0 0Culture/Recreation 5,767,856 3,563,555 0 0 0 0Court Related Costs 401,615 0 0 0 0 0Interfund Transfers 4,353,655 20,309,159 0 0 0 0TOTAL EXPENDITURES/EXPENSES 74,866,845 26,339,815 13,608,063 25,949,835 2,330,010 4,743,098Reserve for Contingencies 650,000 190,524 125,000 611,550 0 0Cash Forward-September 30, 2009 1,797,944 498,681 639,627 174,828 0 50,000TOTAL APPROPRIATED EXPENDITURES AND RESERVES 77,314,789 27,029,020 14,372,690 26,736,213 2,330,010 4,793,098


69

Solid Other Other Waste Housing Special Debt Capital Internal

Disposal Authority Revenue Service Projects Enterprise Service District Fund Funds Fund Funds Funds Funds Total

0 0 3,094,288 0 0 0 0 3,094,2880 0 1,081,545 945,781 0 0 0 14,075,657

2,498,000 0 24,299,408 361,833 13,722,861 2,413,517 378,000 66,993,3150 0 0 0 0 0 0 88,048,650

7,903,786 0 282,865 0 0 0 0 8,186,6510 0 0 0 0 32,449,925 23,434,835 55,884,760

10,401,786 0 28,758,106 1,307,614 13,722,861 34,863,442 23,812,835 236,283,321(520,089) 0 (505,398) (65,381) (686,143) (1,743,172) (292,500) (9,968,510)9,881,697 0 28,252,708 1,242,233 13,036,718 33,120,270 23,520,335 226,314,811

0 141,047 6,178,959 0 0 0 55,017 30,712,180987,807 0 15,986,402 0 3,793,282 13,405,172 492,948 45,643,424

10,869,504 141,047 50,418,069 1,242,233 16,830,000 46,525,442 24,068,300 302,670,415

204,749 0 1,098,909 1,242,233 850,000 0 0 27,689,3550 0 602,036 0 1,500,000 2,016,350 0 74,546,085

10,664,755 0 596,037 0 705,000 39,675,719 0 52,579,3120 0 29,678,332 0 4,850,000 0 0 48,216,9100 141,047 0 0 0 0 0 499,5430 0 3,264,934 0 0 0 0 7,000,7220 0 0 0 0 0 24,064,665 24,064,6650 0 14,720,762 0 2,000,000 3,103,840 0 29,156,0130 0 360,553 0 0 0 0 762,1680 0 49,366 0 6,000,000 0 0 30,712,180

10,869,504 141,047 50,370,929 1,242,233 15,905,000 44,795,909 24,064,665 295,226,9530 0 1,418 0 925,000 16,088 0 2,519,5800 0 45,722 0 0 1,713,445 3,635 4,923,882

10,869,504 141,047 50,418,069 1,242,233 16,830,000 46,525,442 24,068,300 302,670,415


70

SUMMARY OF REVENUES As illustrated in this graph, ad valorem taxes make up the largest source of revenues for Indian River County. As a result, any increase in expenditures and staffing must be weighed against the impact it will have on these tax rates. In accordance with the County’s operating policies, all such increases should not exceed the long-term growth of the tax base. User fees make up another 18% of revenues, and are primarily generated by the enterprise activities of the County organization. Local sources add another 21% of total revenues for the County. These are comprised of license and permit fees, fines, interest earnings, donations and other sources. Cash forward also makes up a significant portion of budgeted revenues for 2009/2010. Most of the cash forward will provide funds for roads and other capital projects budgeted, but not finished in the prior year.

The table on the following page provides a summary of the changes in the current year revenues compared to the 2008/2009 budget. The large decrease in state revenues is due to some larger grants that were budgeted in 2008/2009. Interfund transfers are decreasing by 29.4%. Cash forward revenues are decreasing by 52.6% mainly due to a decrease in the amount of construction projects rolled forward from the previous year. Ad valorem revenues are also decreasing by about $9.9 million or 10.1% due to declining real estate values. Property values have decreased by a range of 8.8% to 11.4% depending on the taxing district. Millage rates were not raised to counter the declining property values, resulting in the overall decrease here.

Total Budgeted Revenue by SourceFY 2009/2010

User Fees17.9%

Non-Ad Valorem Taxes2.6%

Ad Valorem Taxes28.2%

Local Sources21.4%


Cash Forward14.6%

Federal Sources1.0%

State Sources4.5%


71

Total Revenue Actual Actual Budget (1) Budget (1) Increase % Increase

Accounts 2006/2007 2007/2008 2008/2009 2009/2010 (Decrease) (Decrease)Federal Sources $14,133,498 $18,040,164 $6,737,693 $3,094,288 ($3,643,405) (54.1%)State Sources 40,449,714 26,524,049 24,269,102 14,075,657 (10,193,445) (42.0%)Local Sources 76,153,859 75,872,862 62,690,077 66,993,315 4,303,238 6.9%Ad Valorem Taxes 99,404,127 99,716,496 97,914,983 88,048,650 (9,866,333) (10.1%)Non-Ad Valorem Assessments 7,945,440 8,161,934 8,376,497 8,186,651 (189,846) (2.3%)User Fees 66,203,233 59,650,362 60,432,574 55,884,760 (4,547,814) (7.5%)Sub-Total Operating Revenue 304,289,871 287,965,867 260,420,926 236,283,321 (24,137,605) (9.3%)Interfund Transfers 33,817,366 27,928,599 29,372,750 20,743,670 (8,629,080) (29.4%)Cash Forward 0 0 96,320,738 45,643,424 (50,677,314) (52.6%)Total Revenues $338,107,237 $315,894,466 $386,114,414 $302,670,415 ($83,443,999) (21.6%)

(1) FY 2008/2009 and FY 2009/2010 budgeted operating revenue is shown at 95% of estimated amounts. The following is an overview and analysis of all the major revenue sources for Indian River County. Included for each source is a description of the revenue, the authority to collect such revenue, and a look at current trends affecting future collections.

Federal Sources This category covers all grant revenue received directly from the federal government. Section 8 Rental Assistance makes up a majority of this revenue source on an ongoing basis. The County uses this grant from the U.S. Department of Housing and Urban Development for the Rental Assistance Program (special revenue fund 108). Through this program, the County provides and monitors rental assistance for eligible very-low income families, elderly, and disabled persons.

A Public Transportation Section 5307 Grant is another major source of federal revenues. The County passes this grant through to the Council on Aging. The Council is designated as the Community Transportation Coordinator and provides public transportation to residents through the Indian River Transit program. However, this revenue is not included in the current budget, as we have not received final approval for the 2009/2010 grant. Indian River County policy dictates that most grant revenues are not budgeted until a grant agreement is reached. This ensures that budgeted grant revenue matches the amount Indian River County will receive. The graph above shows a substantial spike in Federal revenues in FY 2005 and 2008. This is due to large amounts of FEMA grants relating to the hurricanes of 2004 and 2005. Therefore, the large decrease shown in the table above does not represent a loss of federal revenues. Rather, it is a combination of the large influx of FEMA reimbursements from prior fiscal years and as a result of the policy for budgeting grant revenues and a timing difference between the years. An Emergency Management Assistance Grant, Community Development Block Grant, plus a number of Department of Housing and Urban Development (HUD) and Department of Transportation (DOT) grants make up the remainder of federal revenues budgeted for the previous year.

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72

State Sources

The total revenue summary on the previous page indicates a decrease of 42.0% in State sources. This decrease is due partly to a reduction in state revenue sharing and half-cent sales tax. These revenues are based on sales tax revenues that have dropped off significantly as the overall economy has slowed down. Additionally, several large grants were budgeted in FY08/09 that were not included in the 09/10 budget. Also, our budgeting policy dictates that grant revenues are not budgeted until grants are awarded. The major components of this category include state revenue sharing, half-cent sales tax, constitutional gas tax, county gas tax, and state grants. Excluding the grants, counties and/or municipalities proportionately share these revenues based on specific formulas. In order to maintain realistic revenue budgeting, Indian River County uses State Department of Revenue (DOR) estimates issued each July for all formula driven revenues.

The State formula revenues show a slight decrease in state revenue sharing from last year. The DOR projects a decrease of $776,307 (-10.2%) in Half-Cent Sales Tax. State Shared Revenues are also projected to see a decrease of $312,412 (-11.5%). This combines with a decrease of $275,079 in gas taxes (County Gas Tax and Constitutional Gas Tax) for a net loss of $1,363,798 in total state revenue sharing. County Gas Taxes are decreasing $101,727 (-13.2%). Constitutional Gas Taxes follow a similar trend, falling $173,352 (-10.3%). The recent volatility in fuel prices should not impact these revenues, since they are levied on a per gallon basis as opposed to a percent of sales basis. Decreased traveling and recent slowdowns in the construction industry can be associated with this downward trend. These state sources help reduce the burden on ad valorem taxes for the property owners in Indian River County.

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Local Sources Local Sources encompass numerous revenues for the County. Franchise taxes, local option gas tax, licenses and fees, local sales taxes, tourist tax, fines, traffic impact fees, and interest earnings are some of the revenues included here. Local Revenues are estimated to increase by 6.9% in FY 2009/2010. This increase is due to one major revenue increase, while most local revenues are decreasing. About $10 million is budgeted in reimbursement from FDOT for County advances in the funding of State Road 60 widening. This fiscal year, interest earnings are projected to decrease by 42.1% as short-term rates are projected to decrease over the prior year. The major decrease in local sources for this year comes from impact fees. Impact fees have declined significantly since the recent slowdown in construction activity. This reduction in construction activity has led to a projected decrease of $1,005,807 in total impact fee revenues for the 2009/10 fiscal year. As the graph shows, there was a large increase in Local Revenue in 2006; this reflects the sale of the $48,600,000 Series 2006 Land Acquisition bonds. Likewise, 2005 revenues were inflated reflecting the updating of the traffic impact fee schedule along with the addition of 7 new facilities impact fees coupled with rampant building growth within the County. Local revenues have remained fairly stable over the last three years showing a steady increase once the effect of the impact fees and bond issues are accounted for. Local Option Sales Tax (LOST) is projected to increase 0.5% during the 2009/10 fiscal year. A countywide voter referendum was passed in November of 2002 to extend the Local Option Sales Tax for another 15 years until 2019. Please see the CAPITAL IMPROVEMENTS PLAN for further discussion on LOST.

Department of Revenue estimates project the Local Option Gas Tax (LOGT) receipts to increase $359,175 for the 2009/10 fiscal year. This increase is due mainly to an increase in the County’s share of this revenue locally rather than increased revenues overall. The LOGT is restricted for use in transportation projects, thus reducing the burden of such costs on ad valorem taxes. Indian River County also levies a franchise tax on all utilities operating within its borders. The tax is 6% of revenues collected by providers of electric services, water and sewer, cable television, and garbage collection services. Franchise taxes have swelled along with

population over the last few years, and should continue in the future. This year, an increase of 0.9% is expected in total franchise taxes.

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74

Ad Valorem Taxes Ad valorem taxes are levied on all real property in Indian River County. The Property Appraiser assesses each property within the County for that property’s value in its highest and best use. Then any applicable exemptions are deducted from this total to arrive at the taxable value. Millage rates are charged against the taxable value to arrive at the total tax on each parcel. One mill equals a $1 tax for each $1,000 of taxable value. As stated earlier in this section, ad valorem taxes are the largest single source of revenue for Indian River County comprising 28.2% of total revenues. Therefore, increased/decreased costs of providing services have a direct effect on the millage rate levied on property. According to County policy, all increases in the cost of services should be funded through growth in the tax base. In other words, Indian River County has the goal of keeping millage rates equal to the rolled back rate, which is the millage rate that would generate the same ad valorem tax revenue as was generated the previous year, excluding changes in taxable valuation resulting from new construction, annexation or de-annexation, when possible. Ad valorem revenues provide direct support for the County’s General Fund, Municipal Service Taxing Unit (M.S.T.U.), Emergency Services District, and Land Acquisition Bond Funds. Additionally, ad valorem taxes provide funding for the Transportation Fund through transfers from the General Fund and M.S.T.U. Fund. The graph above illustrates a decrease in ad valorem revenues over for the 2009/10 fiscal year. This decrease is the direct result of a substantial decline in real estate values without a corresponding increase in millage rates. Exhibited in the summary below is a comparison of millage rates for all of Indian River County’s taxing funds. The General Fund, Municipal Services Taxing District (M.S.T.U.) Fund, and Emergency Services District millage rates for 2009/2010 are all below the rolled back rate. The General Fund millage is below rolled back by 9.4%. The M.S.T.U. Fund millage rate is below rolled back by 13.4%. The Emergency Services District millage rate is below rolled back by 11.3%. The aggregate millage rate sees a 10.5% decrease. The General Obligation Land Acquisition Bond Fund millage has decreased by 46.6%, while the 2004 General Obligation Land Acquisition Bond Fund millage is above 2008/2009 by 10.2%. Rolled back does not apply to voted general obligation debt.

Ad Valorem Taxing Districts

2008/2009 Millage Rate

2009/2010 Rollback Millage

2009/2010 Millage Rate

Percentage Above (Below) Rollback

General Fund 3.0689 3.4090 3.0892 (9.38%) M.S.T.U. 1.0804 1.2446 1.0774 (13.43%) Emergency Services District 1.7148 1.9326 1.7148 (11.27%) Aggregate Millage 5.1628 5.7466 5.1436 (10.49%) Voted Ad Valorem

Environmentally Sensitive Lands - G. O. Bonds

0.1357 N/A 0.0725 N/A

Environmentally Sensitive Lands - G. O. Bonds - 2004

0.2863 N/A 0.3154 N/A

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75

BASIC AD VALOREM TAXING TERMS Millage: The tax rate charged per $1,000 of taxable value. For example, on a property with a taxable value of $75,000, each mill would be $75 in taxes. Taxable Value: The value of real property subject to taxes. This is the assessed value minus any exemptions. Rolled Back Rate: The millage rate that would generate the same amount of tax dollars as the previous year’s millage. For this calculation new construction is excluded.

Like most other revenue sources, ad valorem taxes have begun to decrease. Beginning in fiscal year 2007/2008 State legislation placed numerous tax cuts and caps on millage rates. These regulations coupled with expected declining taxable values of real property, and anticipated additional future tax cuts imposed by the legislature leave a lot of uncertainty for future ad valorem tax revenues. The millage rates for all taxing districts under control of the County have remained constant or decreased over this time period, as displayed in the charts on page 80. The decline in taxable property values can be attributed to Amendment 1 (passed on January 29, 2008), and falling real estate values. Therefore, it can be concluded that the taxpayers of the county will pay substantially less in property taxes overall in 2009 than the current year. Taxable values this year decreased by 9.2% overall. The decrease in existing property values results in a decrease of 9.9% in ad valorem revenues for the current year. Typical House Tax Bill Counties in Florida are authorized to levy ad valorem taxes on all real property. Under the Florida Homestead Exemption Law, primary residences are not taxed on the first $25,000 of valuation. Additionally, on January 29, 2008, the Florida Legislature passed Amendment 1 which stated that homesteaded residents would receive an additional $25,000 exemption on property values exceeding $50,000. State law also mandates that all tax appraisals be at 100% of value. The Board of Commissioners of Indian River County is limited by the Constitution of Florida to an ad valorem tax levy of 10.0 mills per $1,000 of assessed value. An additional 10.0 mills can be charged within special municipal service taxing units. All ad valorem taxes and assessments are due and payable in November of each year or as soon thereafter as the assessment roll is certified and delivered to the Tax Collector. Discounts are allowed for early payment at the rate of 4% in November, 3% in December, 2% in January, and 1% in February. All taxes paid in March are for the full amount. All unpaid taxes become delinquent on April 1 of the following year. Delinquent taxes on real property bear interest of 18% per year. On or prior to June 1 following the tax year, certificates are sold for all delinquencies. The certificate holder may make application for a tax deed on any unredeemed tax certificates after a period of two years. The county holds unsold certificates.

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Taxable Property Values

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76

Typical House Tax Bill Shown below is a hypothetical tax bill for all of the taxes levied by the Indian River County Board of Commissioners. This is the best representation of how Indian River County’s millage changes will affect individual taxpayers. The example following is based on a home with an assessed value of $200,000 with a standard homestead exemption of $50,000:

Typical House

2009/2010 Millage

2009/2010

Tax Amount General Fund 3.0892 $463.38 Land Acquisition Bond Fund 0.0725 $10.88 Land Acquisition Bonds – 2004 0.3154 $47.31 Subtotal - Indian River Shores 3.4771 $521.57 Emergency Services District 1.7148 $257.22 Subtotal - All Other Incorporated Areas 5.1919 $778.79 M.S.T.U. 1.0774 $161.61 Total - Unincorporated Areas 6.2693 $940.40

The first subtotal shows the rate and tax bill for a home in Indian River Shores. This includes only the General Fund and Land Acquisition millages, since this is not part of the Emergency Services District. The ESD covers the entire County, except Indian River Shores. The next subtotal shows the tax bill for a home in any other incorporated city or town. The final total is the hypothetical tax bill for a $200,000 home outside of any municipality, since the M.S.T.U. covers all unincorporated areas of the County. Below is a table that compares the taxes on this hypothetical house for fiscal year 2009/2010 to the taxes that would be charged based on the rolled back rate. It is important to note that the tables on this page show the taxes and rates for County funds only. Other taxing authorities, such as cities, the school district, and independent districts also levy property taxes on property within the County. These taxes must also be considered to determine the total tax levied on property.

Typical House Adopted Taxes Compared to Rolled Back Rate

Rolled Back Rate Amount

2009/2010 Tax

Amount

Increase

(Decrease)

% Increase (Decrease)

General Fund $511.35 $463.38 ($47.97) (9.38%) Land Acquisition Bond Fund (1) $20.36 $10.88 ($9.48) (46.56%) Land Acquisition Bonds – 2004 (1) $42.95 $47.31 $4.36 10.15% Subtotal - Indian River Shores $574.66 $521.57 ($53.09) (9.24%) Emergency Services District $289.89 $257.22 ($32.67) (11.27%) Subtotal - All Other Incorporated Areas $864.55 $778.79 ($85.76) (9.92%) M.S.T.U. $186.69 $161.61 ($25.08) (13.43%) Total - Unincorporated Areas $1,051.24 $940.40 ($110.84) (10.54%)

(1) The rolled back millage does not apply to voted debt. Therefore, the current year’s millage rates have been used for comparison purposes.


77

Assessed Value and Millage The charts on this page contrast the falling assessed values of property in the County to steady millage rates. The recent declining real estate market, paired with Amendment 1 has caused a significant decline in assessed property values. These budget decreases are a direct result of the decreased county wide assessed valuation.

General Fund Assessed Value and Millage

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Non-Ad Valorem Assessments

This category is comprised of assessments under the Solid Waste Disposal District (S.W.D.D.) for landfill and recycling, several street lighting districts, the East Gifford Storm Water Municipal Service Benefit Unit (M.S.B.U.) and the Vero Lake Estates M.S.T.U. The S.W.D.D. accounts for approximately 96% of the revenues in this category and basically the entire decrease for fiscal year 2009/2010. The S.W.D.D. assessment rates per waste Generation Unit (WGU) for residential customers will decrease 1.37% from the previous year while the charge to commercial customers will decrease 0.67%. As the S.W.D.D. has gained efficiency, considerable residential and commercial development has raised total WGU’s, leading to consistent decreases in the assessment rate in recent years. The S.W.D.D. has experienced significant savings from privatization and increases in efficiency over the last few years. The chart on this page exhibits this experience, as the assessment rates have remained constant or declined from 1998 to the present.

The major factor in 2008/09 year’s decrease was a change in the County’s recycling program. Effective October 1st

2008, residents will be able to recycle additional materials including cardboard, magazines, plastics numbers 3 through 7, and metal cans. Due to a 2-sort program, this can be done at a cost reduction of about $300,000 overall.

Solid Waste

Disposal District

2008/2009 Waste Generation Unit

2009/2010 Waste Generation Unit

Increase

(Decrease)

Percentage Incr.

(Decrease) Residential Charge

$40.94

$40.38

($0.56) (1.37%)

Commercial Charge

$28.32

$28.13

($0.19) (0.67%)

Each WGU equates to one ton of garbage per year. Through studies and estimations, various multiples have been determined for all different types of commercial and residential classifications. For example, single family homes are assumed to generate 1.6 WGU’s and are assessed based on this rate. Based upon 1.6 WGU’s, each household will be assessed $64.61 by the district this year. Total residential WGU’s increased 2.29% and commercial WGU’s increased 2.43%.

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Solid Waste Disposal District Assessment Rates

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79

Non-Ad Valorem Assessments Indian River County has several non-ad valorem assessment districts for street lighting and drainage improvements. The assessment for all of the street lighting districts remains the same as last year. All street lighting districts, the East Gifford Storm Water M.S.B.U. and the Vero Lake Estates M.S.B.U., are charged by per parcel/acre. When computing per parcel/acre charges, the size of a parcel is rounded up to the nearest acre and then multiplied by the charge. For example, a ½ acre property would be assessed for one parcel, and a 1½-acre property would be assessed for two parcels.

Assessment District

2008/2009 Per

Parcel/Acre

2009/2010 Per

Parcel/Acre

Increase

(Decrease)

% Increase (Decrease)

Streetlighting Districts Gifford $25.00 $25.00 $0.00 0.00% Laurelwood $18.00 $18.00 $0.00 0.00% Rockridge $10.00 $10.00 $0.00 0.00% Vero Highlands $23.00 $23.00 $0.00 0.00% Porpoise Point $13.00 $13.00 $0.00 0.00% Laurel Court $27.00 $27.00 $0.00 0.00% Tierra Linda $23.00 $23.00 $0.00 0.00% Vero Shores $21.00 $21.00 $0.00 0.00% Ixora Park $19.00 $19.00 $0.00 0.00% Royal Poinciana $28.00 $28.00 $0.00 0.00% Roseland $1.50 $1.50 $0.00 0.00% Whispering Pines $18.00 $18.00 $0.00 0.00% Moorings $12.00 $12.00 $0.00 0.00% Walker’s Glen $24.00 $24.00 $0.00 0.00% Glendale Lakes $40.00 $40.00 $0.00 0.00% Floralton Beach $38.00 $38.00 $0.00 0.00% West Wabasso $21.00 $21.00 $0.00 0.00% Other Districts Vero Lake Estates $19.00 $19.00 $0.00 0.00% East Gifford Stormwater M.S.B.U. $15.00 $15.00 $0.00 0.00%

2009/2010 Budget

Budget Summary

80

User Fees

User Fees are generated in the enterprise

and internal service funds primarily. As

with the other revenue sources, user fee

revenues are projected to decrease slightly

for the 2009/10 fiscal year. A major

component of the projected decrease is a

substantial decline in our Building

Department building permit revenues.

Consistent with other declines in County

revenues this can be contributed to the

slowdown in the housing and construction

industries. The Utility system has

continued its expansion into new areas of

the County and has increased its customer base substantially over the past few years. The total number of customers

on the water and sewer system has increased from 35,721 in 1997/98 to 43,500 in 2008/2009. During 1998/99,

Indian River County conducted a utility rate study and made numerous changes to the rate structure. The new rate

structure allows for an inflation adjustment when needed. However, no inflation adjustment or other utility rate

increase has been enacted since the adoption of the new structure. For the current year, Utility user fees are projected

to decrease $1,773,382, or 5.9% to $28,186,000.

Rates for the 2009/10 fiscal year remain unchanged with the exception of a $1 Greens Fee increase for Non-County

Residents from January through April with Sandridge Golf Club rates still remaining some of the lowest in the area.

Overall, golf course user fee revenues are projected to decrease by $124,375 from last year. Attendance and user fees

at the Shooting Range have shown a steady increase during the past few years leading to a projected user fee revenue

increase. Fiscal year 2009/2010 will be the ninth full year of operations for the Shooting Range. No rate increases are

imposed by any County Departments for the 2009/10 fiscal year other than at the Golf Course.

Building Division revenues are projected to decrease sharply

this fiscal year. The real estate market has cooled

substantially over the last year, and as a result building

activity has declined. Long term building permit revenue is

structured to support the Building Department operations.

Nevertheless, building activities are very sensitive to

economic changes, and these revenues can quickly decline if

there is a downturn in the economy such as what occurred in

the early 90’s. Therefore, Building Department revenues are

continuously monitored to detect any declines as soon as

possible. These revenues serve as a useful measurement tool,

since construction is a major industry for the County.

Significant revenue declines in this area can forecast declines

in other County revenues.

Cash Forward Revenues

Cash forward is a type of budgeted fund used to supplement operating revenues. This provides a mechanism for

expending remaining fund balances at the end of the prior year. Indian River County utilizes cash forward revenues

to “roll over” capital projects from one year to another. When a large capital project will cover more than one year, it

is frequently budgeted for the total cost up front. Then at the end of each year, the unspent portion is moved to the

next year via cash forward, so that the project can continue. Cash forward makes up a smaller portion of the current

budget than last year, because not as many of these projects have been budgeted.

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Building Department Revenues

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81

Interfund Transfers This category covers all transfers into a fund from a separate fund operated by the County. Interfund transfers have several different functions. One purpose is to allocate expenditures from one fund into others. The law enforcement transfer is one such case for Indian River County. Funds are transferred into the General Fund from the M.S.T.U. equaling 60% of the law enforcement costs of the Sheriff’s Department. This effectively allocates that portion of the law enforcement function to the M.S.T.U. Another use for interfund transfer is to support the operations of a certain fund. Indian River County transfers funds from the General Fund to the Housing Authority since it has no revenue sources of its own. For budgeting purposes all fund transfers in must equal fund transfers out; thus they create a zero net effect on the overall budget.

FUND BALANCE COMPARISON The total fund balance for all funds under Indian River County control stands at $263,664,705 unaudited amount) on September 30, 2009. Total fund balance is down about $5 million from last year and down about $129 million from its highest point in fiscal year 2006 as shown in the graph at left. However the current fund balance represents about 87.1% of the approved annual budget for fiscal year 2009/2010, which indicates that the County is in solid financial

condition. The reason for the decline in the last few years is that the County has completed numerous capital projects that should serve the County for many years to come. These projects include a new County Administration Building ($45 million), Emergency Operations Center ($6 million), and a 256-bed jail expansion ($21 million) in addition to several road projects and water and sewer system expansions. The fund balances in 2006 reflected years of accumulated dollars to fund the planned expenditures. In contrast to the overall fund balance, the taxing fund balance has remained stable over this time period.

Ad valorem taxing funds, which have the most impact on Indian River County taxpayers, showed a slight increase during fiscal year 2008/2009. Total fund balance is equal to 48.2% of the 2009/2010 budget for taxing funds, which is an increase of 6.4% from 2008/2009. The County provided an economic development incentive package with $12 million to Piper Aircraft, the County’s largest private employer in FY 2007/08, causing the decrease for that fiscal year. This level of fund balance is consistent with the County financial policy of maintaining a fund balance equal to 25% of annual budgets for taxing funds. A fund balance of about three months is important in taxing funds, since the fiscal year starts October 1 and the first

Ad Valorem tax payment is not received from the Tax Collector until mid December. Therefore the County generally experiences a negative cash flow for October and November.

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Taxing Fund Balance

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Indian River County’s taxing funds are showing a projected fund balance decrease of 0.1% for FY 2009/10. All taxing funds are experiencing relatively minor changes in fund balances with the exception of the Environmental Land Bond Fund. This fund will have a large decrease due to the use of fund balance to pay the final year of debt service on one bond issue. The New Traffic Impact Fees fund is projected to decrease by 29.4% this year due to the increased spending on road projects and right of way acquisition. The Secondary Roads fund will experience a large decrease due to the same factors. Utilities fund balance is expected to decrease substantially during FY 2009/10 mainly as a result of renewal and replacement projects budgeted as well as increased depreciation from recent infrastructure expansions. Internal service funds provide services to County departments at no cost and thus should break even. Although the Fleet Management fund shows a slight deficit, this problem is expected to be corrected in the upcoming budget year. Projects have been budgeted in the Court Facilities fund, Parks Development fund, Tree Ordinance Fines fund, SHIP fund, Disabled Access Programs fund, and Vero Lake Estates M.S.B.U. fund from cash forward. This results in a projected decrease in fund balance of greater than 10% for each of these funds for the 2009/10 fiscal year. A negative fund balance is listed at the end of the 2008/09 fiscal year for the MPO and Federal and State Grants funds. This is due to the fact that these expenses are funded by reimbursable grants. Therefore, the lag time between expenditures and their reimbursements causes a slight ongoing cash deficit. The Capital Reserves fund holds moneys for renewal and replacement expenses of the Dodgertown Facility. These funds may be expended at the discretion of MiLB until funds are exhausted. For this reason, the fund shows a decrease of $1.7 million next fiscal year. The current uncertainty in the economy challenges assumptions contained in the Budget. Primary concerns are whether State Revenues will continue to be strong and whether Sales and Tourist Taxes levels will be lower than anticipated. The Budget Office will be closely monitoring economic changes affecting the County. The solid fund balances provide a buffer in the event of an economic downturn.

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Taxing Fund Balance as % of Taxing Fund Budgets

Benchmark25%

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83

FUND BALANCE COMPARISON AND PROJECTED CHANGES

Change in Fund Balance Fund Name 9/30/07

Audited 9/30/08 Audited

FY 2009/10 Beginning

Adjusted Revenues (1)

Adjusted Expenses (1)

FY 2009/10 Ending

Ad Valorem Tax Funds General Fund 33,998,698 30,572,613 32,466,914 76,197,248 74,866,845 33,797,317M.S.T.U. 16,043,098 14,016,718 14,937,564 26,155,284 26,339,815 14,753,033Transportation Fund 7,334,949 7,988,450 8,767,198 12,549,564 13,608,063 7,708,699Emergency Services District 11,369,368 14,013,654 14,557,051 26,617,344 25,949,835 15,224,560Enviro. Lands Bond Fund 1,671,423 1,961,694 2,070,267 1,189,028 2,330,010 929,285Enviro. Lands Bond Fund - 2004 284,766 568,918 771,502 5,045,366 4,743,098 1,073,770Total Taxing Funds 70,702,302 69,122,047 73,570,496 147,753,834 147,837,666 73,486,664S.W.D.D. Solid Waste Disposal Dist. 43,195,538 44,328,790 45,051,276 10,401,786 10,869,504 44,583,558Housing Authority Housing Authority (2) N/A N/A N/A N/A N/A N/A Special Revenue Funds Road Impact Fees 2,211,527 1,554,990 1,125,852 31,500 1,028,500 128,852New Traffic Improvement Fees 62,159,459 43,793,546 30,231,258 4,175,000 13,063,597 21,342,661Additional Impact Fees 13,523,940 14,844,726 13,979,157 440,000 1,762,475 12,656,682Court Facilities Fund 114,857 121,919 121,434 0 35,000 86,434Section 8 Rental Assist. 306,398 307,894 62,451 1,870,530 1,870,530 62,451Secondary Roads Construction 20,638,654 2,175,776 463,973 13,319,318 13,512,849 270,442Special Law Enforcement 110,413 195,320 258,460 0 0 258,460Parks Development 80,276 83,479 49,990 0 25,000 24,990Tree Ordinance Fines 179,379 237,954 281,544 0 50,000 231,544Tourist Development 1,671,157 1,700,323 926,018 532,500 922,767 535,751911 Surcharge Fund 524,582 1,158,465 1,442,387 680,000 795,177 1,327,210Drug Abuse Fund 82,795 129,259 152,785 0 0 152,785IRCLHAP/SHIP 1,777,793 1,455,065 1,547,390 50,000 725,582 871,808Metro. Planning Org. 17,347 (181,524) (69,300) 677,847 677,847 (69,300)Mult-Jur. Trust SP. Law Enf. 77,174 108,624 136,833 0 0 136,833Native Uplands 807,787 818,962 824,737 0 55,000 769,737Beach Restoration 4,307,766 3,978,285 6,019,590 11,418,959 12,062,995 5,375,554Comm. Dev. Block Grant 21,231 0 (9,460) 9,460 0 0Florida Boating Improvement 782,846 816,262 868,083 35,000 35,000 868,083Library Bequests 130,769 178,212 153,345 0 50,000 103,345Disabled Access Programs 52,436 56,136 59,010 0 20,000 39,010Federal/State Grants (5,457) (2,238) (8,825) 552,456 552,456 (8,825)Traffic Education Program 132,191 102,555 76,326 45,000 45,000 76,326Disaster Relief Fund 272,485 0 0 360,000 360,000 0Court Facility Surcharge Fund 240,243 318,306 425,830 133,500 103,967 455,363Additional Court Costs Fund 207,332 206,360 231,414 117,271 167,271 181,414Court Technology Fund 359,176 164,809 223,441 198,000 181,924 239,517Land Acquisition - 2004 18,094,649 (2,448,447) 651,031 0 40,000 611,031E. Gifford Stormwater MSBU 10,169 12,000 13,635 1,995 1,995 13,635Gifford Street Lighting 67,909 67,739 76,635 70,720 77,505 69,850Laurelwood Street Lighting 12,132 10,930 9,534 5,228 7,301 7,461Rockridge Street Lighting 66,343 69,680 72,512 4,980 3,640 73,852Vero Highland Street Lighting 67,254 66,482 64,115 56,927 71,669 49,373Porpoise Point Street Lighting 10,602 11,066 11,450 617 614 11,453Single Street Lighting 292 476 651 3,384 3,463 572Laurel Court Street Lighting 1,740 1,692 1,615 867 1,125 1,357Tierra Linda Street Lighting 8,834 8,662 8,452 1,676 2,567 7,561


84

FUND BALANCE COMPARISON AND PROJECTED CHANGES Change in Fund Balance

Fund Name 9/30/07 Audited

9/30/08 Audited

FY 2009/10 Beginning

Adjusted Revenues (1)

Adjusted Expenses (1)

FY 2009/10 Ending

Vero Shores Street Lighting 15,255 14,877 14,728 4,618 6,211 13,135Ixora/Eastview Street Lighting 18,035 18,159 17,636 5,491 6,798 16,329Poinciana Street Lighting 16,733 15,618 14,179 11,404 15,275 10,308Roseland Street Lighting 22,285 21,479 20,441 1,455 3,189 18,707Whispering Pines Street Lighting 5,281 6,318 6,403 1,360 1,582 6,181Moorings Street Lighting 144,097 147,982 150,699 16,348 18,911 148,136Walker's Glen Street Lighting 9,751 9,840 9,870 1,614 2,086 9,398Glendale Lakes Street Lighting 3,873 3,863 2,890 3,355 3,927 2,318Floralton Beach Street Lighting 1,905 1,163 879 2,153 2,820 212West Wabasso Street Lighting 3,523 6,811 8,738 7,072 7,443 8,367Vero Lake Estates MSBU 747,969 863,205 973,021 100,315 439,077 634,259Total Spec. Rev. Funds 130,113,187 73,233,060 61,702,837 34,947,920 48,820,135 47,830,622Debt Service Funds Refund & Improv. Bonds 960,657 1,415,674 1,474,801 1,307,614 1,242,233 1,540,182Capital Project Funds Dodgertown Facility 0 0 0 0 0 0Capital Reserve Fund 2,021,031 2,033,562 1,701,452 0 1,701,452 0Optional Sales Tax 13,165,871 18,289,195 10,023,862 13,722,861 14,830,000 8,916,723Gifford Road Improvements 0 0 0 0 0 0Total Cap. Proj. Funds 15,186,902 20,322,757 11,725,314 13,722,861 16,531,452 8,916,723Enterprise Funds (3) Shooting Range 433,336 0 0 0 0 0Golf Course 1,652,550 2,206,741 2,978,935 3,299,942 3,103,840 3,175,037Building Department 4,604,077 4,531,928 4,061,468 1,599,500 2,011,718 3,649,250Utilities 19,891,771 8,994,739 14,165,597 28,191,000 39,680,351 2,676,246Utilities Impact Fees 24,551,387 26,226,597 27,064,769 1,773,000 0 28,837,769Utilities Assessments Fund 1,864,924 1,864,924 1,864,924 0 0 1,864,924Total Enterprise Funds 52,998,045 43,824,929 50,135,693 34,863,442 44,795,909 40,203,226Internal Service Funds (3) Fleet Management (58,923) (83,594) (191,396) 3,367,491 3,292,491 (116,396)Self Insurance Fund 2,560,096 3,674,864 4,051,555 6,050,448 6,046,813 4,055,190Health Insurance Trust Fund 8,754,513 10,841,497 13,882,491 13,889,546 13,889,546 13,882,491Geographic Information Systems 608,180 1,781,159 2,261,638 760,815 760,815 2,261,638Total Internal Service 11,863,866 16,213,926 20,004,288 24,068,300 23,989,665 20,082,923Total All Funds 325,020,497 268,461,183 263,664,705 267,065,757 294,086,564 236,643,898All fund balances include both nonreserved and reserved portions.

(1) Adjustments have been made to budgeted revenues and expenditures based on the following assumptions. Revenues, per Fla. Statues must be budgeted at 95%; however, historically the County has collected a higher percentage. Similarly, expenditures have typically come in under budget due to management of expenses throughout the year. Use of contingencies is kept at a minimum so dollars are available for emergency situations. Additionally, for capital projects, total dollars are transferred into the capital outlay account at the start. In those instances little or no revenues are budgeted going forward, and the funds are used for expenditures over the life of the project. This reduces fund balances in subsequent years. Grant revenues receivable have been added to the adjusted revenues where appropriate. (2) The IRC Housing Authority is a separate legally authorized organization. For financial reporting purposes this entity is presented as a discretely presented component unit, thus fund balances are not included for this presentation. (3) Enterprise and Internal Service Funds are included in the fund balance chart for comparative purposes. Technically they should be stated as retained earnings.

Personnel Schedule By Department

2008 Budget 2009/2010 Budget

PERSONNEL SCHEDULE BY DEPARTMENT

2006/2007 2007/2008 2008/2009 2009/2010

Actual Actual Budget Budget

GENERAL FUND

001-101 B.C.C.-OPERATIONSCounty Commissioner FT 5 5 5 5Exec. Aide To Bd. Of CC FT 1 0 0 0Assistant To Exec. Aide FT 1 0 0 0Commisioner Assistant FT 0 5 5 5Staff Assistant IV FT 2 0 0 0Staff Assistant III FT 1 0 0 0Staff Assistant I FT 0 1 0 0

Department Total 10 11 10 10

001-102 COUNTY ATTORNEYCounty Attorney FT 1 1 1 1Asst. Co. Attorney FT 3 3 3 2Legal Assistant/CLA FT 2 2 2 2Legal Secretary FT 1 1 1 1


001-109 MAIN LIBRARYDirector, Library Service FT 1 1 1 1Coordinator-Systems FT 1 1 1 1Librarian I FT 7 7 7 6Librarian II FT 3 3 2 2Librarian III FT 1 1 1 1Library Associate I FT 2 2 2 2Library Associate II FT 5 5 4 4Library Clerk I FT 5 5 5 4Library Computer Spec. FT 1 1 1 1Library Technical Asst. FT 5 4 4 3Total FT 31 30 28 25Librarian I PT 1 0 0 0Library Associate I PT 3 2 1 1Library Clerk I PT 7 7 6 6Library Technical Asst. PT 1 1 1 0Total PT 12 10 8 7Student BT 4 1 0 0


Overview

85



2006/2007 2007/2008 2008/2009 2009/2010


Overview

001-112 NORTH COUNTY LIBRARYDirector - Comm. Library FT 1 1 1 1Librarian I FT 2 2 2 2Librarian II FT 3 3 3 3Library Associate I FT 3 3 3 3Library Associate II FT 2 2 2 2Library Clerk I FT 1 0 0 0Library Computer Spec. FT 1 1 1 1Library Technical Asst. FT 1 1 1 0Total FT 14 13 13 12Library Associate I PT 1 1 0 0Library Clerk I PT 2 1 0 2Library Technical Asst. PT 1 1 1 1Total PT 4 3 1 3Student BT 3 2 0 0


001-113 BRACKETT LIBRARYLibrary Clerk 1 FT 0 0 0 1Library Technical Asst. FT 0 0 0 2Librarian 1 FT 0 0 0 1Total FT 0 0 0 4Library Clerk 1 PT 0 0 0 3


001-118 IR SOIL/WATER CONSERConservation Dist. Coordinator FT 1 1 0 0Staff Assistant II FT 1 1 1 1


001-119 LAW LIBRARYLibrarian II FT 1 1 1 1

001-201 ADMINISTRATOR-OPERATIONSCounty Administrator FT 1 1 1 1Asst County Admin. FT 1 1 1 0.72Exec. Sec./Assistant FT 1 1 1 1

Department Total 3 3 3 2.72

001-202 GENERAL SERVICESGeneral Services Dir. FT 1 1 1 1Staff Assistant IV FT 1 1 1 1


86



2006/2007 2007/2008 2008/2009 2009/2010


Overview

001-203 HUMAN RESOURCESDir. - Human Resources FT 1 1 1 1Benefits/Payroll Admin FT 1 1 0 0Human Resources Admin. FT 1 1 1 1Human Resources Analyst FT 1 1 1 1Human Resources Spec. FT 1 1 1 0Staff Assistant III FT 1 1 1 1Total FT 6 6 5 4Staff Assistant II PT 1 1 1 1


001-206 VETERANS SERVICESManager-Veterans Services FT 1 1 1 1Veterans Services Officer FT 2 2 1 1Staff Assistant I FT 1 0 0 0Total FT 4 3 2 2Staff Assistant I PT 0 1 1 1


001-208 EMERGENCY MANAGEMENTDir.-Emergency Services FT 1 1 1 1Coordinator - Emerg. Mgmt. FT 1 1 1 0.75Staff Assistant II FT 1 1 1 1Staff Assistant IV FT 1 1 1 1


001-210 PARKSSuperintendent-Parks FT 1 1 1 1Asst Park Superintendent FT 1 0 0 0Night Watchman FT 1 1 1 1Maintenance Worker FT 18 18 16 14Senior Maintenance Worker FT 10 10 10 10Foreman-Parks FT 6 6 6 5Foreman-Special Projects FT 1 1 1 1Staff Assistant III FT 1 1 1 1Park Ranger FT 1 1 1 1


87



2006/2007 2007/2008 2008/2009 2009/2010


Overview

001-211 HUMAN SERVICESDir. Of Human Services FT 0 0 0 0Case Worker FT 1 1 1 1Staff Assistant III FT 1 1 0 0Total FT 2 2 1 1Staff Assistant I PT 0 0 1 0


001-212 AG EXTENSIONManager Extension Service FT 1 1 1 1County Extension Agent FT 3 3 1 1Staff Assistant I FT 1 1 1 1Staff Assistant II FT 1 1 1 1


001-213 YOUTH GUIDANCE COUNSELORProgram Dir-Youth Guidance FT 1 1 1 1Staff Assistant II FT 1 1 1 0Youth Guidance Clerk FT 1 1 0 0


001-216 PURCHASINGManager-Purchasing FT 1 1 1 1Buyer FT 1 1 1 1Storekeeper FT 1 1 0 0Staff Assistant II FT 1 1 1 1Total FT 4 4 3 3Storekeeper PT 0 0 1 1


001-220 FACILITIES MANAGEMENTSuperintendent - Bldg. & Grounds FT 1 1 1 1Asst. Sup'T. - Bldg. & Grounds FT 1 1 1 0Foreman Buildings & Grounds FT 0 0 0 1Tradesworker I FT 13 13 12 11Tradesworker II FT 5 5 5 2Tradesworker III FT 1 1 1 0Groundskeeper FT 4 4 2 2Groundskeeper II FT 1 1 1 1Staff Assistant III FT 1 1 1 1


88



2006/2007 2007/2008 2008/2009 2009/2010


Overview

001-229 OFFICE OF MGMT & BUDGETBudget Director FT 1 1 1 0.75Senior Budget Analyst FT 1 1 0 0Budget Analyst I FT 1 1 2 2Budget Support Specialist FT 1 1 1 1


001-237 FPL GRANT EXPENDITURESRadiological Emergency Analyst FT 1 1 1 1

001-238 EMERGENCY BASE GRANTEmergency Mgt. Planner FT 1 1 1 1

001-241 COMPUTER SERVICESComputer Services Manager FT 1 1 1 1Computer Technician FT 2 2 2 2Webmaster FT 1 1 1 1Database Admin. FT 1 1 0 0Application Specialist FT 1 1 1 1Network Technician FT 1 1 1 1


001-250 COUNTY ANIMAL CONTROLAnimal Control Manager FT 1 1 1 1Animal Control Officer I FT 4 4 4 3Animal Control Officer II FT 1 1 1 1Staff Assistant II FT 1 1 1 1


001-251 MAILROOM/SWITCHBOARDMailroom Clerk FT 1 1 1 1Senior Mailroom Clerk FT 1 1 1 1Total FT 2 2 2 2Switchboard Operator PT 2 2 0 0


89



2006/2007 2007/2008 2008/2009 2009/2010


Overview

CONSTITUTIONALS

001-300 CLERK OF THE CIRCUIT COURTFT 17 17 16 15

Total 17 17 16 15

001-400 TAX COLLECTORFT 40 38 38 38

Total 40 38 38 38

001-500 PROPERTY APPRAISERFT 50 45 40 40

Total 50 45 40 40

001-600 SHERIFFCorrections FT 197 197 195 198Court Services FT 23 23 23 23Law Enforcement FT 301 301 301 301Total FT 521 521 519 522

PT 13 13 13 13Total 534 534 532 535

001-700 SUPERVISOR OF ELECTIONSFT 12 12 8 8PT 0 0 3 3

Total 12 12 11 11

90



2006/2007 2007/2008 2008/2009 2009/2010


Overview

M.S.T.U. FUND

004-104 NORTH COUNTY AQUATICS CENTERNorth County Pool Manager FT 1 1 1 1Certified Pool Operator FT 1 1 1 0.5Recreation Leader FT 1 1 1 1Maintenance Worker FT 1 1 1 0Head Lifeguard FT 1 1 1 0Lifeguard I FT 3 3 2 2Staff Assistant I FT 1 1 1 1Total FT 9 9 8 5.5Lifeguard I PT 16 16 11 9Staff Assistant I PT 3 3 3 3Total PT 19 19 14 12Lifeguard I BT 6 5 10 13Recreation Leader BT 2 0 0 0Maintenance Worker BT 0 0 0 1Staff Assistant I BT 1 1 1 1Total BT 9 6 11 15


004-105 GIFFORD AQUATICS CENTERRecreation Facilities Manager FT 1 1 1 1Certified Pool Operator FT 1 1 1 0.5Lifeguard I FT 1 1 0 0Total FT 3 3 2 1.5Lifeguard I PT 7 7 3 0Staff Assistant I PT 3 3 0 0Total PT 10 10 3 0Lifeguard I BT 2 2 7 10Recreation Leader BT 2 2 2 2Maintenance Worker BT 0 0 0 1Staff Assistant I BT 1 1 3 3Total BT 5 5 12 16


91



2006/2007 2007/2008 2008/2009 2009/2010


Overview

004-108RECREATIONRecreation Director FT 1 1 1 1Assistant Recreation Director FT 1 1 1 1Recreation Facility Manager FT 1 1 0 0Aquatic Supervisor FT 1 1 1 1Recreation Supervisor FT 1 1 1 1Recreation Leader FT 4 4 2 1Recreation Coordinator FT 2 2 2 2Staff Assistant III FT 1 1 1 1Staff Asst. I FT 1 1 1 1Total FT 13 13 10 9Park Attendant PT 1 1 0 0Recreation Leader PT 3 3 3 3Maintenance Worker PT 1 1 0 0Recreation Aide PT 1 1 0 0Total PT 6 6 3 3Recreation Assistant BT 19 17 9 9Recreation Leader BT 20 19 8 0Rec. Coordinator BT 4 4 4 1Total BT 43 40 21 10

Department Total 62 59 34 22004-116 OCEAN RESCUE

Lifeguard III FT 0 1 1 1Lifeguard II FT 0 1 1 1Lifeguard I FT 0 12 12 10Total FT 0 14 14 12Lifeguard I PT 0 4 4 3Lifeguard I BT 0 3 3 3


004-161 SHOOTING RANGE OPERATIONRangemaster II FT 0 0 1 1Range Attendant FT 0 0 1 1Senior Range Attendant FT 0 0 1 1Total FT 0 0 3 3Range Attendant PT 0 0 5 5


004-204 PLANNING AND DEVELOPMENTDir.-Community Development FT 1 1 1 1Staff Assistant IV FT 1 1 1 1


92



2006/2007 2007/2008 2008/2009 2009/2010


Overview

004-205 COUNTY PLANNINGDirector – Planning FT 1 1 1 1Senior Planner FT 6 6 3 1Chief Planner FT 2 2 2 2Staff Assistant I FT 1 1 1 1Planning Assistant II FT 1 1 1 1Planning Technician FT 1 2 1 1Planning Technician II FT 3 2 2 1Staff Assistant III FT 1 1 1 1Total FT 16 16 12 9Student BT 1 1 0 0


004-207 ENV PLAN/CODE ENFORCECode Enforcement Coordinator FT 0 1 1 1Code Enforcement Officer FT 6 5 5 5Planning Assistant FT 1 1 1 1Senior Planner FT 2 2 1 1


004-210 PARKSConservation Land Mgr. FT 1 1 1 1Conservation Technician FT 1 1 1 1


004-234 TELECOMMUNICATIONSTelecommunications Mgr. FT 1 1 1 1

93



2006/2007 2007/2008 2008/2009 2009/2010


Overview

TRANSPORTATION FUND

111-214 ROADS AND BRIDGESManager - Road & Bridge FT 4 4 4 3Vegetation Manager FT 1 1 1 1Asst. Superintendent-Road & Bridge FT 1 1 1 1Superintendent-Road & Bridge FT 1 1 1 1Maintenance Worker FT 7 6 5 5Senior Maintenance Worker FT 23 22 20 20Equipment Operator I FT 5 5 4 3Equipment Operator II FT 13 13 10 8Tradesworker I FT 9 9 9 9Heavy Equipment Operator FT 21 20 18 18Equipment Mechanic I FT 1 1 1 1Small Engine Mechanic FT 1 1 1 1Finish Grader Operator FT 2 2 2 2Foreman-Vegetation FT 1 1 1 0Foreman-Truck FT 1 1 0 0Foreman-Patching FT 1 1 1 0Foreman-Road & Bridge FT 4 4 4 4Foreman-Mowing FT 1 1 0 0Staff Assistant I FT 1 1 0 0Staff Assistant II FT 1 1 1 1Staff Assistant III FT 1 1 1 1Road Projects Coordinator FT 1 1 1 1Total FT 101 98 86 80Comm Svc. Crew Leader PT 2 0 0 0Staff Assistant I 0 0 1 0Summer Hire BT 1 1 0 0


111-243 PUBLIC WORKSDirector- Public Works FT 1 1 1 1Staff Assistant IV FT 1 1 1 1Assistant Public Works Director FT 1 1 1 0


94



2006/2007 2007/2008 2008/2009 2009/2010


Overview

111-244 COUNTY ENGINEERINGCounty Engineer FT 1 1 1 1Construction Coord. Mgr. FT 1 1 1 1Land Acquisition Agent FT 1 0 0 0Civil Engineer FT 2 0 0 0Senior Civil Engineer FT 3 3 1 1County Surveyor FT 1 1 1 1Assistant County Surveyor FT 1 1 1 1Rodman FT 2 2 0 0Survey Instrument Man FT 2 2 2 2Survey Party Chief FT 2 2 2 1Staff Assistant I FT 1 1 0 0Staff Assistant II FT 3 2 2 1Eng. Support Specialist FT 1 1 1 1Staff Assistant III FT 1 1 1 1Engineering Inspector Supervisor FT 1 1 1 1Engineering Inspector FT 2 2 2 2AutoCAD Operator FT 5 5 5 4Senior Engineering Technician FT 1 0 0 0Engineering Technician FT 2 2 1 1Senior Engineering Inspector FT 6 6 3 3Senior Survey Technician FT 1 1 1 1Permit Manager FT 1 0 0 0Project Specialist FT 1 1 1 1Project Engineer FT 1 1 1 1Manager-Capital Projects FT 2 0 0 0Land Acquisition Manager FT 1 0 0 0Land Acquisition Agent FT 2 0 0 0Road Designer FT 0 2 2 0Land Development Manager FT 0 1 1 1Department Total 48 40 31 26

111-245 TRAFFIC ENGINEERINGCounty Traffic Engineer FT 1 1 1 1Traffic Analyst FT 2 2 1 1Traffic Analyst II FT 2 1 1 1Coordinator-Traffic Signal FT 1 1 1 1Manager-Traffic Operations FT 1 1 1 1Senior Maintenance Worker FT 5 5 4 4Traffic Tech. Asst. FT 1 1 1 1Marking Technician FT 2 2 2 2Signal Technician I FT 1 1 1 1Traffic Technician I FT 3 3 3 3Traffic Technician II FT 0 0 0 0Signal Technician II FT 3 3 3 3Staff Assistant III FT 1 1 1 1Cable Locator FT 2 2 1 1Design Engineer FT 1 0 0 0


95



2006/2007 2007/2008 2008/2009 2009/2010


Overview

111-247 REAL ESTATE ACQUISITIONLand Acquisition Manager FT 0 1 0 0

111-281 STORMWATERStormwater Engineer FT 1 1 1 1Stormwater Engineer I FT 1 1 0 0Stormwater Education Coordinator FT 1 1 1 1Senior Stormwater Inspector FT 1 1 1 1Heavy Equipment Operator FT 1 1 0 0Total Full Time 5 5 3 3Project Engineer BT 1 1 1 0


EMERGENCY SERVICES DISTRICT

114-120 FIRE RESCUEAssistant Chief FT 3 3 3 2.25Battalion Chief FT 3 3 3 3Delivery Person FT 1 1 0 0Staff Assistant I FT 1 1 1 1Staff Assistant II FT 3 3 3 2Staff Assistant III FT 2 2 2 2Firefighter FT 29 29 29 29Driver/Engineer FT 37 37 37 40Inspector FT 1 0 0 0Lieutenant FT 27 27 27 30Lieutenant Inspector FT 4 4 4 4Captain-Fire FT 1 1 1 1Captain-Inspector FT 1 1 1 0Captain-Fire Investigator FT 1 1 1 1Captain-Training Officer FT 1 1 1 1Equipment Mechanic II FT 1 1 1 1Training & Safety Battalion Chief FT 1 1 1 1EMS QA & Training Battalion Chief FT 1 1 1 1EMS Assistant Chief FT 1 1 1 1Equipment Mechanic III FT 1 1 1 1Paramedic FT 0 0 0 0EMS Lieutenant FT 0 0 0 0EMS Field Supervisor FT 2 2 2 1Fire-Medic FT 30 43 44 48Captain-Fire Medic FT 2 2 2 2Lieutenant-Fire Medic FT 6 6 6 6Lead Fire Medic FT 8 8 8 8Senior Fire Medic FT 3 3 3 3Lieutenant Fire Inspector-Medic FT 1 1 1 0Engineer-Fire Medic FT 2 2 2 2Paramedic I FT 25 23 22 23Paramedic II FT 26 24 24 24


96



2006/2007 2007/2008 2008/2009 2009/2010


Overview

SOLID WASTE DISPOSAL DISTRICT

411-209 REFUSE DISPOSALForeman-Refuse FT 1 1 1 1Equipment Operator II FT 7 7 7 7


411-217 SANITARY LANDFILLManaging Director-SWDD FT 1 1 1 1RE&B Outreach Coordinator FT 1 0 0 0Assistant Managing Director FT 1 1 1 0SWDD Operations Coordinator FT 0 0 0 1C & D Spotter FT 2 2 0 0SWDD Worker FT 1 1 1 1Scale Operator FT 4 4 4 4Equipment Operator I (SWDD) FT 1 1 1 1Equipment Mechanic I FT 1 1 1 1Equipment Operator II (SWDD) FT 6 6 6 6Equipment Mechanic II FT 1 1 1 1Equipment Mechanic III FT 1 1 1 1Foreman-SWDD FT 1 1 1 1Staff Assistant I FT 1 1 1 1Senior Account Clerk FT 1 1 1 1Staff Assistant III FT 1 1 1 1Auto CADD Operator FT 1 1 1 1Assessment Coordinator FT 1 1 1 1


411-255 RECYCLINGSWDD Worker FT 13 13 13 13Equipment Operator I (SWDD) FT 3 3 3 3Equipment Operator II (SWDD) FT 1 1 1 1Foreman-Recycling FT 1 1 1 1


HOUSING AUTHORITY

107-226 HOUSING AUTHORITYStaff Assistant III FT 1 0 0 0Dir.-Housing Authority FT 1 1 1 1


97



2006/2007 2007/2008 2008/2009 2009/2010


Overview

SPECIAL REVENUE FUNDS

103-204 IMPACT FEE FUNDImpact Fee Coordinator FT 1 1 1 1

108-222 RENTAL ASSISTANCERental Assist. Spec. FT 1 1 1 1Rental Assist. Tech. I FT 1 1 1 1Rental Assist. Tech. II FT 1 1 1 1Rental Assist. Prog. Mgr. FT 1 1 1 1


109-214 ROADS AND BRIDGES

Project Eng.-Capital Program FT 2 2 0 0Land Acquisition Agent FT 1 0 0 0


109-244 COUNTY ENG-SECONDARY RDSenior Engineering Inspector FT 1 1 1 1Roadway Production Mgr FT 0 1 1 1Land Acquisition Specialist FT 2 0 0 0Design Professional Engineer FT 1 0 0 0Auto CADD Operator FT 1 1 0 0


109-247 REAL ESTATE ACQUISITIONLand Acquisition Specialist FT 0 2 2 2Assistant County Administrator FT 0 0 0 0.28


120-132 WIRELESS COMMUNICATION911 Mapping Technician FT 1 1 1 1

120-133 COMMUNICATIONS CENTER911 Database Coordinator FT 1 1 1 1

123-228 IRCLHAP/SHIP PROGRAMPlanning Assistant FT 1 1 1 1Planning Assistant II FT 1 1 1 1


98



2006/2007 2007/2008 2008/2009 2009/2010


Overview

124-204 PLANNING AND DEVELOPMENTMPO Staff Director FT 1 1 1 1Planner FT 0 2 2 2Senior Planner FT 2 0 0 0Staff Assistant III FT 1 1 1 1


128-144 BEACH RESTORATIONEnvironmental Specialist FT 1 1 1 1Coastal Resource Manager FT 1 1 1 1Coastal Engineer FT 1 1 1 1


ENTERPRISE FUNDS

412-161 SHOOTING RANGE OPERATIONRangemaster II FT 1 1 0 0Range Attendant FT 2 2 0 0Senior Range Attendant FT 1 1 0 0Total FT 4 4 0 0Range Attendant PT 4 3 0 0


418-232 GOLF COURSEFOOD AND BEVERAGEFood Service Worker FT 1 0 0 0Head Cook FT 1 0 0 0Total FT 2 0 0 0Food Service Worker PT 2 0 0 0


99



2006/2007 2007/2008 2008/2009 2009/2010


Overview

418-236 GOLF COURSEADMIN/CLUBHSE OPERATIONSGolf Professional FT 1 1 1 1Manager-Golf & Club Op FT 1 1 1 1Golf Cart Technician FT 1 1 1 0Outside Operations Attendant FT 1 0 0 0Pro Shop Manager FT 1 1 1 1Pro Shop Attendant FT 1 1 1 1Staff Assistant IV FT 1 1 0 0Total FT 7 6 5 4Outside Operations Attendant PT 17 18 16 17Courier PT 1 1 1 1Pro Shop Attendant PT 4 4 4 4Golf Cart Technician PT 1 1 1 1Clubhouse Clerk PT 0 0 1 1Total PT 23 24 23 24Outside Operations Attendant BT 3 3 3 3


441-233 BUILDING DEPARTMENTBuilding Official FT 1 1 1 1Operations Coordinator FT 1 1 1 1Budget & Admin. Supervisor FT 1 0 0 0Building Support Spec. I FT 8 4 2 1Building Support Spec. II FT 3 3 1 1Senior Building Support Spec. FT 1 1 1 1Building Inspector I FT 18 12 4 4Plans Examiner I FT 2 0 0 0Building Inspector II FT 0 0 0 0Building Inspector III FT 1 1 0 0Senior Building Inspector FT 4 3 3 3Plans Examiner III FT 3 3 2 2Plans Examiner II FT 1 1 1 1Senior Plans Examiner FT 1 1 1 1Building Support Aide FT 1 0 0 0Building Inspector/Plans Examiner III FT 0 0 0 0Contractor License Invest. FT 3 2 1 1Total FT 49 33 18 17Building Support Aide PT 1 0 0 0Plans Examiner III PT 1 0 0 0Total PT 2 0 0 0Building Inspector I BT 1 0 0 0


100



2006/2007 2007/2008 2008/2009 2009/2010


Overview

471-218 WASTEWATER UTILITIESSupt.-Water/WW Treatment Plant FT 1 1 1 1Maintenance Worker FT 1 0 0 0Water/WW Plant Operator C FT 3 1 1 1Electrician FT 1 1 1 1Water/WW Plant Operator B FT 7 7 7 7Plant Mechanic FT 2 2 2 2Chief Operator FT 3 3 3 3Industrial Pretreat Operator FT 1 0 0 0Staff Assistant II FT 1 1 1 1


471-219 WATER UTILITIESSupt.-Water/WW Treatment Plant FT 1 1 1 0Water/WW Plant Operator C FT 6 6 6 5Electrician FT 1 1 1 1Water/WW Plant Operator B FT 6 6 6 6Chief Operator FT 2 2 2 2


471-235 UTILITIES GENERALDirector-Utilities FT 1 1 1 1Asst. Director-Utilities FT 1 1 1 1Mgr.-Assessment Projects FT 1 1 1 1Plans Reviewer FT 1 1 1 1GIS Coordinator FT 1 1 1 1Controller FT 1 1 1 0Mgr.-Water/WW Operations FT 1 1 1 1Environmental Engineer FT 3 3 3 2Mgr.-Capital Projects FT 1 1 1 1Staff Assistant II FT 2 2 2 2Utilities Inspector FT 4 3 3 3Staff Assistant IV FT 1 1 1 1Project Specialist FT 1 1 1 1


101



2006/2007 2007/2008 2008/2009 2009/2010


Overview

471-257 SLUDGE OPERATIONSChief Operator FT 1 1 1 0


471-265 CUSTOMER SERVICEMeter Reader FT 7 6 8 8Meter Reader Supervisor FT 1 1 1 0Account Clerk FT 1 1 1 1Customer Service Supervisor FT 0 0 0 1Customer service Rep. FT 8 8 7 7Staff Assistant I FT 1 1 1 1Accountant FT 0 0 0 1Senior Account Clerk FT 4 4 4 3Utility Billing Specialist FT 3 3 3 2Financial Specialist FT 1 1 1 1Utilities Crew Leader FT 1 1 1 1Utility Service Worker FT 2 2 0 0Total FT 29 28 27 26Customer Service Rep. PT 0 0 2 2


471-268 WASTEWATER COLLECTIONSupervisor-Utilities Maint. FT 1 1 1 1Utilities Service Worker FT 10 9 7 6Utilities Crew Leader FT 1 1 1 1Electrician FT 1 1 1 1Lift Station Mechanic FT 8 8 8 7


471-269 WATER DISTRIBUTIONSupervisor-Utilities Maint. FT 3 3 3 3Superintendent-Field Maint. FT 1 1 1 1Inventory Specialist FT 1 1 1 1Utilities Crew Leader FT 7 7 7 7Utilities Service Worker FT 20 18 18 16Staff Assistant II FT 1 1 1 1


102



2006/2007 2007/2008 2008/2009 2009/2010


Overview

INTERNAL SERVICE FUNDS

501-242 VEHICLE MAINTENANCEManager-Fleet Service FT 1 1 1 1Account Clerk FT 1 1 1 1Equipment Mechanic I FT 1 1 0 0Equipment Mechanic II FT 6 6 6 6Foreman-Vehicle Maintenance FT 1 1 1 0Parts Clerk FT 1 1 1 1


502-246 RISK MANAGEMENTManager-Risk FT 1 1 1 0Risk Management Coordinator FT 0 0 0 1Safety Coordinator FT 1 1 0 0Budget Director FT 0 0 0 0.25Workers Comp. Coordinator FT 1 1 1 1


504 HUMAN RESOURCESBenefits/Payroll Admin FT 0 0 1 1

505-103 GEOGRAPHIC INFORMATION SYS.GIS Director FT 1 1 1 1Survey Instrument man FT 1 1 0 0GIS Analyst/Tech FT 1 0 0 0GIS Specialist FT 2 1 1 1Survey Party Chief FT 1 1 1 0GIS Technician FT 1 1 1 1


BCC TOTALS FT 964 925 843 802PT 92 83 68 65BT 73 63 51 47

TOTAL 1,129 1,071 962 914

CONSTITUTIONAL TOTALS FT 640 633 621 623PT 13 13 16 16

TOTAL 653 646 637 639

GRAND TOTALS FT 1,604 1,558 1,464 1,425PT 105 96 84 81BT 73 63 51 47

GRAND TOTAL 1,782 1,717 1,599 1,553

103

2009/2010 Budget

2009/2010 Budget

BUDGET DETAIL AD VALOREM TAXING FUNDS: GENERAL FUND REVENUE SOURCES........................................................................................................ 104 GENERAL FUND EXPENDITURE SUMMARY BY DEPARTMENT.......................................................... 107 M.S.T.U. REVENUE SOURCES ....................................................................................................................... 171 TRANSPORTATION FUND REVENUE SOURCES....................................................................................... 194 EMERGENCY SERVICES DISTRICT REVENUES ....................................................................................... 216 LAND ACQUISITION BONDS ........................................................................................................................ 220 SOLID WASTE DISPOSAL DISTRICT REVENUE SUMMARY .................................................................. 222 HOUSING AUTHORITY................................................................................................................................... 229 SPECIAL REVENUE FUNDS........................................................................................................................... 231 OTHER DEBT SERVICE .................................................................................................................................. 274 CAPITAL PROJECTS FUNDS.......................................................................................................................... 275 ENTERPRISE FUNDS:

Shooting Range ......................................................................................................................................... 280 Golf Course ............................................................................................................................................... 282 County Building ........................................................................................................................................ 287 County Utilities ......................................................................................................................................... 290 Utility Impact Fees .................................................................................................................................... 306

INTERNAL SERVICE FUNDS:

Fleet Management ..................................................................................................................................... 307 Risk Management...................................................................................................................................... 309 Health Insurance........................................................................................................................................ 311 Geographic Information Systems .............................................................................................................. 312

CAPITAL IMPROVEMENTS PROGRAM....................................................................................................... 314 CAPITAL OUTLAY .......................................................................................................................................... 322

2009/2010 Budget

General Fund

2009/2010 Budget General Fund Detail

104

GENERAL FUND The General Fund is the main operating fund for Indian River County. It is used to account for all financial resources, except those required to be accounted for in another fund. The majority of funding is from ad valorem taxes. The collection and disbursement of monies to the constitutional officers (Sheriff, Clerk of the Court, Tax Collector, Property Appraiser, and Supervisor of Elections) is accounted for in this fund.

General Fund Revenuesfor Fiscal Year 2009/2010

State Sources6.3%

Cash Forward1.4%

Fund Transfers19.9%

Local Sources8.7%

Federal Sources0.0%


As shown above, more than 63% of the General Fund revenue comes from ad valorem taxes collected by the County. Therefore, increased/decreased expenditures in the General Fund have a direct impact on residents’ ad valorem tax bills. A fund transfer from the M.S.T.U. constitutes 19.9% of revenues for the General Fund. This transfer reimburses the General Fund for 60% of the law enforcement costs incurred by the Sheriff. Another major portion of funding comes from local sources such as fines, rentals, and interest income. Indian River County strives to maintain a diverse mix of revenues to avoid vulnerability from a shortfall in any one revenue source.


105

General Fund Revenue

Actual Actual Budget Budget Change from Revenue Type 2006/2007 2007/2008 2008/2009 2009/10 Prior Year

Ad Valorem Taxes $55,118,358 $54,323,637 $53,840,001 $49,207,724 ($4,632,277) Other Licenses Fees And Permits 291,503 273,728 250,000 294,500 44,500 Federal Grants 448,821 1,805,714 481,432 0 (481,432) Federal Payments In Lieu Of Taxes 137,966 133,409 0 0 0 State Grants 972,696 744,608 766,973 187,687 (579,286) State Shared Revenues 4,581,000 4,282,657 4,237,746 4,681,605 443,859 Governmental Revenues 418,652 449,962 472,216 397,216 (75,000) Culture/Recreation Revenues 182,231 151,841 145,261 146,261 1,000 Court Related Revenues 189,990 106,182 91,000 88,500 (2,500) Other Charges For Services 65,800 46,445 95,000 92,000 (3,000) Judgments And Fines 167,012 153,594 143,500 154,000 10,500 Library Fines 56,050 46,553 55,000 47,000 (8,000) Violation Of Local Ordinances 91,680 117,220 60,700 59,500 (1,200) Interest 2,703,605 2,286,089 1,018,066 600,000 (418,066) Rents And Royalties 213,450 227,673 199,500 207,000 7,500 Disposition Of Fixed Assets 2,636 15,228 10,000 10,000 0 Donations 211,679 269,093 190,729 143,272 (47,457) Other Miscellaneous Revenue 5,035,168 5,132,281 4,654,823 4,494,932 (159,891) Fund Transfers 15,084,677 15,151,356 15,192,361 15,386,051 193,690 Non Operating Sources 0 0 5,259,868 1,117,541 (4,142,327)

Total General Fund Revenue $85,972,975 $85,717,280 $87,164,176 $77,314,789 ($9,849,387)


106

The chart on this page shows that over half of general fund expenditures are utilized to support the Public Safety function. This is because the general fund is the primary funding source for the Sheriffs Department. The county departments that are part of the General Government, Culture and Recreation, Human Services and Economic Environment functions are described in the following section.

General Fund Budget by Function for Fiscal Year 2009/2010

Public Safety59.3% Transportation

0.8%



Court Related Costs0.5%


Human Services5.0%

Economic Environment0.5%


The report on the following page lists general fund expenditures by department. Individual department details following provide further information on the issues impacting each department. A detail of general fund expenditures to fund State Agencies, Children’s Services Agencies, and Nonprofit Organizations can be found at the end of the General Fund departmental section.


107

General Fund Expenditure Summary by Department

Actual Actual Budget Budget Change from Dept Department Name 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year 101 B.C.C.-Operations $1,230,710 $1,035,826 $1,071,429 $927,731 ($143,698) 102 County Attorney 740,558 815,716 851,602 732,170 (119,432) 103 Geographic Information Systems 78,481 200,449 104,459 91,298 (13,161) 107 Communication/Emergency Svc 463,010 374,627 466,862 449,062 (17,800) 109 Main Library 3,210,693 3,052,631 2,691,897 2,185,689 (506,208) 111 Medicaid 656,330 670,224 673,000 673,000 0 112 North County Library 1,254,064 1,216,582 1,100,895 1,001,202 (99,693) 113 Brackett Library 0 0 0 223,946 223,946 114 Value Adjustment Board 0 570 91,265 94,450 3,185 118 IRC Soil/Water Conservation 103,917 66,281 58,552 54,157 (4,395) 119 Law Library 151,398 153,491 126,874 118,829 (8,045) 137 Redevelopment Districts 315,358 295,231 289,932 248,043 (41,889) 199 Reserves-B.C.C. 8,554,062 5,316,185 7,458,815 6,801,599 (657,216) 201 Administrator-Operations 519,174 544,401 556,427 488,473 (67,954) 202 General Services 200,393 220,159 218,604 210,232 (8,372) 203 Human Resources 492,863 587,557 495,244 418,217 (77,027) 204 Planning & Development 2,236 63,908 0 0 0 206 Veterans Services 296,661 220,925 239,833 239,164 (669) 208 Emergency Management 442,764 468,299 456,459 415,692 (40,767) 210 Parks 2,288,489 2,359,818 2,501,992 2,196,258 (305,734) 211 Human Services 357,759 391,009 385,643 344,823 (40,820) 212 AG Extension 185,861 172,839 163,462 146,205 (17,257) 213 Youth Guidance Counselor 155,470 160,699 142,074 89,638 (52,436) 216 Purchasing 230,645 239,662 238,380 204,152 (34,228) 220 Facilities Management 3,647,710 3,896,672 4,179,344 3,447,381 (731,963) 229 Office Of Management & Budget 340,126 357,481 381,280 332,694 (48,586) 237 FPL Grant Expenditures 80,313 90,635 105,536 103,272 (2,264) 238 Emergency Base Grant 104,050 102,133 89,837 87,687 (2,150) 241 Computer Services 665,010 742,847 646,415 633,818 (12,597) 246 Risk Management 388,050 590,662 590,662 432,365 (158,297) 250 County Animal Control 466,053 526,507 538,623 480,546 (58,077) 251 Mailroom/Switchboard 365,532 357,967 410,657 365,585 (45,072) 252 Environmental Control 20,872 23,855 18,970 18,970 0 259 FDACS Citrus BMP Grant 70,294 12,903 0 0 0 300 Clerk Of Circuit Court 824,987 1,023,169 1,126,696 1,025,850 (100,846) 400 Tax Collector 1,310,985 1,287,844 1,265,104 1,265,104 0 500 Property Appraiser 3,196,194 2,862,074 2,772,235 2,589,883 (182,352) 600 Sheriff 41,135,190 43,303,978 43,653,851 42,743,973 (909,878) 700 Supervisor Of Elections 1,380,273 1,621,390 1,157,375 1,032,952 (124,423) 901 Circuit Court 33,869 26,369 125,152 171,410 46,258

Outside Agencies and Non Profits 6,286,769 8,889,424 9,718,739 4,229,269 (5,489,470)

Total General Fund $82,247,176 $84,342,998 $87,164,176 $77,314,789 ($9,849,387)

** A detail of expenditures to fund Outside Agencies and Non Profit Organizations can be found at the end of this

Section. See individual department details for further information on the issues impacting each department.


108

ORGANIZATION CHART OF DEPARTMENTS FUNDED BY THE GENERAL FUND


Clerk of CircuitCourt

Sheriff Supervisor ofElections

Board ofCounty

Commissioners

PropertyAppraiser

T axCollector

HumanResources

Public WorksEmergency

ServicesYouth

Guidance

GeneralServices

VeteransServices

Libraries

Soil & WaterConservation

AGExtension

HousingAuthority

Mailroom/Switchboard

Buildings &Grounds

Purchasing

ParksDivision

EmergencyManagement

AnimalControl

EMS BaseGrant

FPL Grant

County AdministratorCounty Attorney


ComputerServices

Partial Funding from General Fund

HumanServices

I ,----~

H I I

I

~--CJ •

,--L_ I


109

BOARD OF COUNTY COMMISSIONERS Statement of Function

The department is comprised of the five elected members of the Board of County Commissioners and their Commissioner Assistants. The Board is the governing force of the County. It sets the laws and policies under which the County runs. The Commissioner Assistant is responsible for assisting the County Commissioner representing a designated district with conducting the day-to-day business of the Commission. 2009/2010 Goals and Objectives

As the governing body of the County, assure that all rules and regulations under its jurisdiction are adhered to and promulgated in a just and reasonable manner. Also, ensure that such rules are consistent with the public’s best interest.

Continue to actively participate on Councils, Advisory Boards and Committees that determine multi-jurisdictional policies applicable to the region.

Continue to provide a high level of customer service to the citizens of Indian River County. Performance Measures

Performance Indicator

Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected

2009/2010 Total number BCC regular, special call meetings and workshops

54 65 48 50

Total number of hours for BCC regular, special call meetings nd workshops a N/A 182 176 180

Total number of County Committees, Councils and Advisory Board Meetings with Commissioner Assistants performing recording secretary duties

36 36 36 36

Total number of hours for County Committees, Councils and Advisory Board Meetings with Commissioner Assistants performing recording secretary duties / total number of hours for Commissioner Assistants preparation time

N/A 233 / 466 222 / 444 225 / 450

Staffing Actual Actual Budget Budget Change from

2006/2007 2007/2008 2008/2009 2009/2010 Prior Year Department Total FT 10 11 10 10 0

Expenditures

Fund/Department Actual Actual Budget Budget Change from 001-101 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year

Personal Services $759,018 $667,763 $684,262 $684,974 $712 Contractual Services 356,288 291,270 287,910 167,340 (120,570) Operating Expenses 78,620 47,843 68,908 49,068 (19,840) Supplies Expense 33,382 28,951 30,349 26,349 (4,000) Capital Outlay 3,402 0 0 0 0

Total Expenditures $1,230,710 $1,035,826 $1,071,429 $927,731 ($143,698)

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110

COUNTY ATTORNEY Statement of Function The County Attorney’s office provides legal services to the Board of County Commissioners, the County Administrator, county departments and county boards, as necessary. Legal services include providing legal advice on a variety of subjects affecting county government, reviewing Board of County Commissioners agenda items, attending meetings of the Board of County Commissioners, the Planning and Zoning Commission and certain advisory committees. The attorneys defend and bring lawsuits on behalf of the County, draft ordinances and resolutions, and prepare and review contracts and negotiate real estate purchase and sale agreements. In addition, the attorneys review subdivision plats to ensure compliance with the County Code and Florida law, prepare deeds, easements, liens, releases, satisfactions, and other real estate closings documents. Other functions include the attorneys issuing formal legal opinions and meeting informally with County staff to answer legal questions relating to their various areas of responsibility. These legal services are performed by the County Attorney, a Deputy County Attorney, and an Assistant County Attorney. The attorneys are assisted by two legal assistants and a legal secretary. 2009/2010 Goals and Objectives

To continue providing quality legal services to the Board of County Commissioners and the county administration in a timely manner.

To coordinate with and monitor outside counsel. Performance Measures


Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected 2009/2010

Total number of agenda items reviewed 902 848 832 850 Total number of resolutions prepared and reviewed 179 180 329 300 Total number of ordinances drafted and reviewed 34 30 30 30


2006/2007 2007/2008 2008/2009 2009/2010 Prior Year Department Total FT 7 7 7 6 (1)

Expenditures


Personal Services $699,203 $784,835 $808,929 $697,378 ($111,551) Contractual Services 13,278 10,195 14,220 9,500 (4,720) Operating Expenses 7,754 7,491 11,525 9,900 (1,625) Supplies Expense 16,566 11,962 16,928 15,392 (1,536) Capital Outlay 3,757 1,232 0 0 0 Total Expenditures $740,558 $815,716 $851,602 $732,170 ($119,432)

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111

COMMUNICATION/EMERGENCY SERVICES Statement of Function This department houses expenditures associated with the operations and maintenance of the County communications equipment and the 800 MHz Public Safety Trunked Radio System. Supervision of operations and maintenance is part of the Radiological Emergency Analyst’s responsibilities. 2008/2009 Accomplishments

Supervision of operation and maintenance of county communication and the 800 MHz Public Safety Trunked Radio System

Monitor billing and maintaining records for tower leases Monitor interdepartmental billing records from Communications International Maintain renewals of FCC radio licenses Maintain county wide LID data base for 800 MHz Public Safety Trunked Radio System Re-banding implementation 2009/2010 Goals and Objectives Continue supervision of operation and maintenance of county communication and the 800 MHz Public Safety

Trunked Radio System Continue monitoring billing and maintaining records for tower leases Continue monitoring billing records from Communications International Continue to maintain renewals of FCC radio licenses Continue to maintain county wide LID data base for 800 MHz Public Safety Trunked Radio System Expenditures


Contractual Services $5,369 $4,618 $12,000 $12,000 ($0) Operating Expenses 289,306 296,011 330,262 362,462 32,200 Supplies Expense 74,110 74,000 74,600 74,600 0 Capital Outlay 94,225 0 50,000 0 (50,000) Total Expenditures $463,010 $374,627 $466,862 $449,062 ($17,800)


112

MAIN LIBRARY Statement of Function The mission of the Indian River County Library System is to provide the means for people of all ages, interests and circumstances to have access to the recorded wisdom, experiences, and ideas of others. In support of this mission, library materials are assembled, organized, and made accessible to all. Opportunities for personal, educational, cultural, and recreational enrichment are offered. Collections of library materials, services, and programs are planned and developed to respond to individual and community needs. A trained and skilled staff and the latest technologies facilitate the use of resources of the library system. By committing themselves to excellence in all facets of the library system’s services, the library administration, staff, and Public Library Advisory Board reaffirm the democratic ideals upon which the American public library was founded. 2008/2009 Accomplishments The Gifford Youth Activity Center Library continues to be a well-used satellite facility. Gifford Library is staffed with county staff and open 6 days a week. The Library System ranked in the top 5 in the state for counties with a service population of 100,001 - 750,000

in circulation of library materials, reference transactions and program attendance. The Library System ranked 1st in the state with number of print materials per capita, 2nd in total collections per

capita, and 1st in collection expenditures per capita. System circulated over 1,335,876 items to patrons. The joint use facility project with IRSC opens October 28, 2009. The Archive Center materials continue to be heavily researched and many local families are donating their

histories and photographs for preservation of our local history. All library usage is up again over last year.

2009/2010 Goals and Objectives

Provide free and equal access to information on all issues in all available formats Support the three major roles of the library in this community (as defined by the American Library Association

and based on library statistics) by functioning as reference library, independent learning center, and popular materials library through comprehensive collections, qualified staff, and diversified programs

Provide basic collections to support the library’s secondary roles in this community of preschooler’s door to learning, formal education support center, and community activities/information center

Continue to keep residents involved in library programs and services by offering library programming opportunities for all ages and meeting the public’s demand for library services

Continue to keep abreast of new technologies and strive to provide new technologies for the public Continue to provide public instruction on computer and internet applications Continue the digitization projects to preserve our local and Florida history Provide public access to these digitized materials via the Internet as well as in-house Continue to develop the collection for the Gifford Library (Children’s Librarian) and offer programs for the

public Open the Brackett Library located on the Mueller Center Campus of Indian River State College, which will

provide resources to more county residents.


113

MAIN LIBRARY Performance Measures

Performance Indicators

Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected 2009/2010

Main Library Statistics

Circulation 863,349 892,019 944,722 1,050,000 Library visits 423,826 443,214 461,084 486,000 Borrowers (system-wide) 79,488 53,025 55,915 60,000 Program attendance 35,170 38,553 40,692 41,000 # Items in collections (system-side) 420,463 430,228 508,038 520,000 Reference transactions 374,122 405,760 442,398 445,000 Internet/Computer Usage 243,786 261,807 293,896 300,000 County-wide Statistics Circulation per capita 8.99 9.11 9.56 9.60 Library Visits per capita 4.77 4.90 4.94 5.00 Program Attendance per capita .49 .50 .48 .50 Reference transactions per capita 4.99 4.99 5.27 5.30 Internet/Computer Usage per capita 2.21 2.34 2.55 2.60

% of County population with library cards 59% 45% 45% 50%



Expenditures


Personal Services $1,742,090 $1,758,540 $1,730,989 $1,490,849 ($240,140) Contractual Services 93,507 57,309 73,954 59,380 (14,574) Operating Expenses 198,841 223,221 214,163 207,307 (6,856) Supplies Expense 752,296 630,572 379,578 190,598 (188,980) Other Expenses 150,024 157,693 157,693 156,255 (1,438) Library Materials 232,455 225,297 135,520 81,300 (54,220) Capital Outlay 41,481 0 0 0 0 Total Expenditures $3,210,693 $3,052,631 $2,691,897 $2,185,689 ($506,208)

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114

MEDICAID Statement of Function The Medicaid budget is a program mandated by the State whereby the County is required to pay a portion of hospital and/or nursing home expenses for County residents who are eligible for Medicaid. The Human Services Department administers this program for the County. This department accounts for the expenditures associated with providing this program.

Expenditures


Hospital Payments $456,461 $492,907 $470,000 $470,000 $0 Nursing Home Payments 199,870 177,317 203,000 203,000 0 Total Expenditures $656,330 $670,224 $673,000 $673,000 $0


115

NORTH COUNTY LIBRARY Statement of Function The mission of the Indian River County Library System is to provide the means by which people of all ages, interests and circumstances may avail themselves to the recorded wisdom, experiences, and ideas of others. In support of this mission, library materials are assembled, organized, and made accessible to all. Opportunities for personal, educational, cultural, and recreational enrichment are offered. Collections of library materials, services, and programs are planned and developed to respond to individual and community needs. A trained and skilled staff and the latest technologies facilitate the use of resources of the library system. By committing themselves to excellence in all facets of the library system’s services, the library administration, staff, and Public Library Advisory Board reaffirm the democratic ideals upon which the American public library was founded. 2008/2009 Accomplishments Patrons coming into the Library increased by 3.2 % over the previous year. Check out items total 369,650. Use

of the computers rose 2% with 55,144 logons. Adult Programming opportunities included six Library Coffee Houses and a weekly winter film series.

Attendance at adult programs was 10,714. Children’s programs included weekly age-appropriate programs and special weekly events during the summer

break. Attendance at children’s programs was 15,339. A Young Adult Art Contest and Photography contest were held with prizes for the winning entries provided by

the Friends of the Library. Press releases and Public Service Announcements were sent out weekly to three radio stations, two television

stations, four newspapers, and six websites promoting library programs and services. Many new volunteers were recruited and trained to help with the increase in usage and reduction in staff. The

number of annual volunteer service hours increased by 6.5%. Monthly staff meetings were held as well as several cross-training sessions for all employees.


Provide comprehensive collections through careful selection of materials. Maintain current collection size by adding 1% new titles and weeding out 1% worn, out-dated materials. Increase circulation statistics by 3.2%.

Look for ways to adequately serve the public with fewer employees and improve library volunteer program through ongoing recruitment and training and keep number of volunteer service hours at 100% of current level.

Provide limited adult, young adult, and children’s programming opportunities. Continue to promote library resources, services and programs in the media through press releases, PSA’s, library

website and visits to local organizations. Continue to improve customer service and keep library attendance at 100% of current levels.


116

NORTH COUNTY LIBRARY

Performance Measures


Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected 2009/2010

North County Statistics Circulation (1) 325,017 358,056 369,650 381,479 Library visits 208,821 221,452 219,539 219,539 Borrowers (2) 24,227 18,187 19,849 21,635 Program attendance 31,018 30,616 26,053 26,053 # items in collections 127,477 129,308 132,330 132,330 Reference transactions (3) 275,929 265,614 272,702 279,983 Internet Logins 53,418 54,609 55,144 56,302 Volunteer Hours served N/A 8,400 8,943 8,943 County-wide Statistics Circulation per capita 8.99 9.11 9.56 9.60 Library visits per capita 4.77 4.90 4.94 5.00 Program attendance per capita .49 .50 .48 .50 Reference trans. per capita 4.99 4.99 5.27 5.30 % of County population with library cards 59% 45% 45% 50%

(1) Circulation statistics include checked-out barcoded items only. Figures are derived from computer generated monthly statistics.

(2) Records are purged each year of all borrowers who have been inactive for the past three years. (3) Reference statistics include Reference questions fielded by staff, plus resources used, as well as in-house use of

library materials for research by library visitors.



Expenditures


Personal Services $810,767 $800,398 $778,663 $758,352 ($20,311) Contractual Services 25,433 30,869 32,618 32,402 (216) Operating Expenses 82,804 77,117 77,924 69,565 (8,359) Supplies Expense 165,726 156,017 82,534 36,750 (45,784) Other Expenses 79,643 83,714 83,714 82,951 (764) Library Materials 81,379 68,468 45,442 21,182 (24,260) Capital Outlay 8,312 0 0 0 0 Total Expenditures $1,254,064 $1,216,582 $1,100,895 $1,001,202 ($99,693)


117

BRACKETT LIBRARY Dedication October 27, 2009

Grand Opening October 28, 2009 Statement of Function

The Brackett Library is a joint-use facility for the public and students of Indian River State College located on the Indian River State College Mueller Center Campus. The mission of the Indian River County Library System is to provide the means for people of all ages, interests and circumstances to have access to the recorded wisdom, experiences, and ideas of others. In support of this mission, library materials are assembled, organized, and made accessible to all. Opportunities for personal, educational, cultural, and recreational enrichment are offered. Collections of library materials, services, and programs are planned and developed to respond to individual and community needs. A trained and skilled staff and the latest technologies facilitate the use of resources of the library system. By committing themselves to excellence in all facets of the library system’s services, the library administration, staff, and Public Library Advisory Board reaffirm the democratic ideals upon which the American public library was founded.


Provide free and equal access to information on all issues in all available formats Support the three major roles of the library in this community (as defined by the American Library Association

and based on library statistics) by functioning as reference library, independent learning center, and popular materials library through comprehensive collections, qualified staff and diversified programs.

Provide basic collections to support the library’s secondary roles in this community of preschooler’s door to learning, formal education support center, and community activities/information center.

Keep residents involved in library programs and services by offering library programming opportunities for all ages and meeting the public’s demand for library services.

Keep abreast of new technologies and strive to provide new technologies for the public, along with providing public instruction on computer and internet applications.

Provide resources to more county residents through the opening of another county library system branch- Brackett Library.



Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected 2009/2010

Brackett Library Statistics Circulation (1) N/A N/A N/A 375,000 Library visits N/A N/A N/A 275,000 Borrowers (system wide) (2) N/A N/A N/A 20,000 Program attendance N/A N/A N/A 12,000 # items in collections N/A N/A N/A 51,000 Reference transactions (3) N/A N/A N/A 350,000 Internet/Computer Usage N/A N/A N/A 300,000 Volunteer Hours served N/A N/A N/A 4,000

(1) Circulation statistics include checked-out bar-coded items only. Figures are derived from computer generated monthly statistics. (2) Records are purged each year of all borrowers who have been inactive for the past three years. (3) Reference statistics include Reference questions fielded by staff, plus resources used, as well as in-house use of library materials for research by library visitors.


118

BRACKETT LIBRARY Staffing Actual Actual Budget Budget Change from


Expenditures


Personal Services $0 $0 $0 $223,946 $223,946 Contractual Services 0 0 0 0 0 Operating Expenses 0 0 0 0 0 Supplies Expense 0 0 0 0 0 Other Expenses 0 0 0 0 0 Library Materials 0 0 0 0 0 Capital Outlay 0 0 0 0 0 Total Expenditures $0 $0 $0 $223,946 $223,946


119

SOIL AND WATER CONSERVATION Statement of Function The Indian River Soil and Water Conservation District (IRSWCD) was organized for the purpose of developing a program of management and conservation of the soil, water and related natural resources of the County, and to promote and encourage the voluntary implementation of conservation practices on privately owned land. A locally elected board of non-salaried public officials governs the District. The Indian River County Board of County Commissioners (BOCC) provides office space, some equipment, supplies, and salary for a Staff Assistant II. The District works in cooperation with the Florida Department of Agriculture and Consumer Services (FDACS) and the United States Department of Agriculture Natural Resources Conservation Service (USDA/NRCS).

2008/2009 Accomplishments Continued to try to establish and put into place a full-time Mobile Irrigation Lab (MIL) for the County and

District. Met with the City of Vero Beach and supplied information and brochures for the possibility of Vero Beach developing a partnership with the City of Sebastian and Indian River County in funding an Urban MIL.

Continued working with and through all Local, State and Federal Agencies to help our County landowners become more preservation and conservation conscious of all of our natural resources.

District Staff continued to increase natural resource conservation and awareness by providing educational information and conducting the following educational youth competitions: public speaking contest, poster contest, and poetry contest. Awarded $850 in prize money to high school students who participated in and won first place in the annual public speaking contest. This year’s poetry contest had the highest participation in the history of the District.

The District Public Speaking contest winner advanced to and won the Area VI Contest. She won third place at the State competition in Jacksonville.

Staff participated in Agriculture Literacy Week, Farm Day at the Fair, Splash into Science Night (SJRWMD) and as a judge in local science fairs.

District Staff participated in the planning of and as a soil station monitor in the Regional Indian River Lagoon Envirothon.

District Staff successfully completed the first year of a three year program to plant 500 bald cypress trees in five different subdivisions in conjunction with Arbor Day. The trees and the planting were free to the subdivisions. The trees were planted around storm water/irrigation ponds to help clean the water before it gets to the Lagoon and to aid in soil erosion and water conservation.

Make on-going changes and additions to the District’s website to keep information current. Created a display for setup at the Indian River County Fair. Participated in the IRC Earth Day Event with a display, a coloring station for children and a variety of free

information for adults. Provided all necessary support to the Indian River Soil and Water Conservation District Board of Supervisors

and USDA/NRCS Staff. Finished edits and revisions and published the Ranchette/Small Farm/Country Estate Best Management

Practices Manual on the District’s website. Continued to try to reinstate FDACS Best Management Practices funding support to our County for our citrus

growers and farm and ranch owners. Tried to establish consistent support for funding from SJRWMD to include but not limited to BMP Funding and

IR Lagoon Snook Tag Projects. Began the coordination of an Agricultural Forum for Indian River County. Held the Cooperator of the Year award presentation at a County Commission meeting for the first time. Began press release program on Backyard Conservation.


120

SOIL AND WATER CONSERVATION 2009/2010 Goals and Objectives Continue all education and outreach programs with local schools and organizations. Continue and increase participation in the IR Lagoon Envirothon. Successfully complete year #2 of the Arbor Day free tree planting event. Reinstate and increase Florida Department of Agricultural and Consumer Services (FDACS) Best Management

Practices funding support to the County for our citrus growers and ranch and farm owners. Establish consistent support for funding from St. Johns River Water Management District to include but not

limited to BMP Funding and Indian River Lagoon Snook Tag Projects. Initiate for the County, FDACS Best Management Practices Funding support for: Nursery BMPs, Cow/calf

BMPs, and Vegetable and Agronomic Crops BMPs. Continue to try to establish and put into place a full-time Mobile Irrigation Lab (MIL) for the County and

District. Work with and through all Local, State and Federal Agencies, to help our County landowners become more

preservation and conservation conscious of all of our natural resources. Continue to provide all necessary support to the Indian River Soil and Water Conservation District Board of

Supervisors and USDA/NRCS Staff. Continue with the Backyard Conservation press release program. Successfully plan and hold the Agricultural Forum at the Richardson Center and report/record the results. Begin work on partnership with the City of Fellsmere and possible addition of soil kiosk in their Greenway Plan.

This will involve grant seeking. Performance Measures


Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected 2009/2010

Customers (Conservation Education) 4,743 4,794 4,132* 4,140 Conservation cost-share contracts 18 0 0 0

Inventory and Evaluations:

Pond Permits/Design/ Mgt. 16 13 4 6

Others, Brief Contacts, office visits, etc.

2,664 2,927 2,106 2,110 *This number decreased due to the retirement of the Earth Team Volunteer in December 2008 Staffing Actual Actual Budget Budget Change from


Expenditures


Personal Services $98,473 $63,314 $54,302 $50,347 ($3,955) Contractual Services 0 0 0 0 0 Operating Expenses 2,455 886 1,610 1,185 (425) Supplies Expense 2,990 2,080 2,640 2,625 (15) Capital Outlay 0 0 0 0 0 Total Expenditures $103,917 $66,281 $58,552 $54,157 ($4,395)

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121

LAW LIBRARY

Statement of Function

The Law Library, located in the courthouse, is the County’s main source of information and material regarding all levels of statutes, ordinances, case law, and regulations, from local to state and federal jurisdictions. The purpose of this department is to organize, maintain and provide an accurate and up-to-date law library available to everyone in the community.

2008/2009 Accomplishments

Retained the value of the existing collection by obtaining updated supplements reflecting modifications, amendments and additions to all levels of legal information.

Expanded the self-help law section for those citizens representing themselves. This section has been increasing in use.


Goal: Continue following sound fiscal and organizational practices to ensure maximum benefits to all users from the

available resources.

Objective: Provide materials and information services that are responsive to the ever-growing and diverse needs of the community, while maintaining maximum availability to all.



Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected 2009/2010

Circulation 24,759 21,107 18,512 20,000 Patrons in 4,338 4,378 4,223 4,223 # of items in collection 24,750 24,855 25,055 25,500 Reference transactions 23,998 20,775 16,418 17,000 Computer Internet 1,751 2,945 2,787 3,000



Expenditures Fund/Department Actual Actual Budget Budget Change from

001-119 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year Personal Services $68,942 $81,617 $76,283 $74,764 ($1,519) Operating Expenses 1,663 1,885 1,658 1,658 0 Supplies Expense 41,228 32,035 10,980 5,830 (5,150) Other Expenses 36,498 37,953 37,953 36,577 (1,376) Capital Outlay 3,068 0 0 0 0 Total Expenditures $151,398 $153,491 $126,874 $118,829 ($8,045)

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REDEVELOPMENT DISTRICTS Statement of Function Chapter 163 of the Florida Statutes authorizes local governments to create Community Redevelopment Districts that encompass certain areas that are determined to be “a slum area, a blighted area, or an area in which there is a shortage of housing affordable to residents of low or moderate income.” These Districts utilize incremental tax revenues to finance planned improvements. In June 2000, the City of Sebastian created a Community Redevelopment District to finance improvements in the Sebastian riverfront area. The City of Fellsmere in December of 2005 created a Community Redevelopment District to finance improvements within the blighted areas of the City of Fellsmere. Each December, the County remits the incremental tax revenues to the City of Sebastian and the City of Fellsmere for this purpose. These payments are recorded in this department. Expenditures


Sebastian Redevelopment District $282,546 $252,885 $255,217 $215,543 ($39,674) Fellsmere Redevelopment District 32,813 42,346 34,715 32,500 (2,215) Total Expenditures $315,358 $295,231 $289,932 $248,043 ($41,889)

GENERAL FUND RESERVES Statement of Function This department is used to account for fund transfers out, cash forward expenses, contingency and salary reserves. Fund Transfers Out consists of transfers to the Transportation Fund and the Housing Authority, which support the operations of both. Cash forward is a type of working capital reserve account used to estimate expenses from October 1 of the ensuing fiscal year until the time revenues for the new year are expected to be available. The Reserve for Contingency provides a cushion for unforeseen expenditures during the year in the case of emergencies or additional projects. Expenditures


Fund Transfer $8,554,062 $5,316,185 $5,239,859 $4,353,655 ($886,204) Contingencies 0 0 113,832 650,000 536,168 Cash Forward 0 0 2,105,124 1,797,944 (307,180) Total Expenditures $8,554,062 $5,316,185 $7,458,815 $6,801,599 ($657,216)


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ADMINISTRATOR OPERATIONS

Statement of Function The County Administrator's primary responsibility is to efficiently and effectively implement the goals and policies of the Board while meeting the needs of the citizens of Indian River County by providing an acceptable level of service and maintaining a solid financial position. The Administrator is directly responsible for all County departments except Constitutional Officers, the County Attorney, the Board of County Commissioners and their respective staff. 2009/2010 Goals and Objectives Goal: Provide effective planning and efficient use of facilities and personnel in implementing services, policies, laws, and regulations. Objective: Maintain a strong administrative framework providing leadership to Board of County Commission departments

through the oversight of daily operations and assistance in accomplishing departmental and county goals and objectives.


2006/2007 2007/2008 2008/2009 2009/2010 Prior Year Department Total FT 3 3 3 2.72 (0.28)

Expenditures


Personal Services $493,457 $523,172 $530,417 $468,599 ($61,818) Operating Expenses 15,249 17,108 18,170 15,799 (2,371) Supplies Expense 7,735 4,121 7,840 4,075 (3,765) Capital Outlay 2,734 0 0 0 0 Total Expenditures $519,174 $544,401 $556,427 $488,473 ($67,954)

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GENERAL SERVICES

Statement of Function The General Services Department is a multi-functional department composed of both related and unrelated divisions providing both internal and external services. The internal functioning divisions providing services to other agencies within the County government are the Facilities Management Division; the Mailroom and Switchboard Services; the Telecommunications Division; and the Purchasing Division. Externally functioning divisions providing primary service to the general public include the County Library System; Veteran’s Services; Agricultural Extension Office; Soil and Water Conservation; the Housing Authority; and the Shooting Range. 2008/2009 Accomplishments Prepared and submitted draft “green” policies to the County Administrator for inclusion into the Administrative

Policy Manual to aid the county in obtaining a Green Certification by the Florida Green Building Coalition. Implemented through Facilities Management several energy savings measures to reduce energy consumption at

various county facilities including libraries, the courthouse and correctional facilities. Coordinated the drafting of revisions of the County’s Purchasing Ordinance and Purchasing Manual to be

adopted in early fiscal year 2009-2010. Coordinated with Library Director in developing a cost efficient operational plan including staffing for the new

joint use library (Brackett Library) in addition to still reducing the overall operational cost of the County Library System.

Coordinated with various staff members in reducing operating costs in order to meet maximum funding requirements in order to reduce budgets to comply with referendum mandated budget reductions.

Removed the existing underground fuel facilities at the Sheriff’s fleet facility. Coordinated with new Executive Housing Authority Director the bidding, permitting and start of a $3 million

Phase I improvement of Victory Park and Orangewood Park. Continued to be prepared for the potential of natural disasters.

2009/2010 Goals and Objectives Open Brackett Library with minimal staff and minimal costs while providing a new service to both the public of

Indian River County and the students of Indian River State College. Coordinate with Facilities Management for the completion performance contracting with Florida Power and

Light for increased energy savings. Coordinate the preparation of spatial needs assessment for the Sheriff’s Offices. Coordinate the adoption of the County’s Purchasing Ordinance and Purchasing Manual in October 2009. Continue to be prepared for the potential of natural disasters. Strive for the revitalization of the Fiber Optic Consortium. Oversee the design and construction of the Bus Terminal facility for the Senior Resource Association. Safely secure, in compliance with state regulations, the existing underground fuel facilities at Mark’s Mobil

Station at the corner of S.R. 60 and 43rd Avenue in Vero Beach.


125

GENERAL SERVICES Staffing Actual Actual Budget Budget Change from



001-202 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year Personal Services $195,165 $212,046 $209,761 $205,793 ($3,968) Contractual Services 434 0 3,500 0 (3,500) Operating Expenses 3,771 4,232 4,400 4,200 (200) Supplies Expense 1,024 1,234 868 239 (629) Other Expenses 0 0 75 0 (75) Capital Outlay 0 2,647 0 0 0 Total Expenditures $200,393 $220,159 $218,604 $210,232 $8,372

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HUMAN RESOURCES Statement of Function

The main function of the Human Resources Department is to formulate and administer personnel policies that create a fair, safe and lawful working environment conducive to productivity. This encompasses organizational planning, development and implementation of all policies relating to equal employment opportunities, wage and salary administration, implementing disciplinary and grievance procedures, and oversight of employee benefit plans and programs. The Department is charged with negotiating labor agreements and maintaining cordial labor relations with the certified bargaining units. 2008/2009 Accomplishments Recommended and implemented revisions to the County Administrative Manual. Maintained the cordial relationship with the certified bargaining units through labor/management meetings;

conducted a successful grievance mediation hearing with an officer from the Federal Mediation and Conciliation Service; and successfully bargained with the International Brotherhood of Teamster’s, Local 769 to forgo their annual merit increases.

Conducted Customer Service Training for employees. Continued a Weight Watchers at Work program encouraging employee participation. Hosted a successful Health Fair for all employees and the public at the County Administrative Complex. 2009/2010 Goals and Objectives Continue to enhance the Wellness program and reduce health claim expenditures. Continue training programs for managers, supervisors, and non-supervisory personnel. Continue to review and recommend revisions to the County’s Administrative Policy Manual. Continue to maintain cordial relationship with the certified bargaining units. Performance Measures


Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected

2009/2010 Employee turnover rate 11.25% 12.50% 10.25% 10.00% # of training sessions conducted 12 12 5 5 Total # of BCC employees 970 1,062 962 914 % of grievances resolved without proceeding to arbitration 70% 83% 90% 80% Human Resources expenses per employee $631.44 $518.74 $514.80 $457.56


127

HUMAN RESOURCES Staffing Actual Actual Budget Budget Change from


Expenditures


Personal Services $445,356 $476,251 $437,909 $370,682 ($67,227) Contractual Services 18,140 89,744 22,500 19,000 (3,500) Operating Expenses 26,288 18,069 28,900 22,300 (6,600) Supplies Expense 3,079 3,493 5,935 6,235 300 Capital Outlay 0 0 0 0 0 Total Expenditures $492,863 $587,557 $495,244 $418,217 ($77,027)

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PLANNING & DEVELOPMENT Statement of Function

In March 2004, the Board of Commissioners approved funding for an impact fee study to implement eight new impact fees for Corrections, Public Schools, Libraries, Solid Waste, Fire/EMS, Law Enforcement, Parks and Public Buildings.

Expenditures


Contractual Services $2,236 $63,908 $0 $0 $0 Total Expenditures $2,236 $63,908 $0 $0 $0


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VETERANS SERVICES Statement of Function The Veterans Services office provides all veterans in Indian River County full access to a State Certified Veterans Service Officer, who provides information and direction regarding available veterans’ services. The division assists veterans and their families in preparing, filing and appellate procedures, regarding benefit claims due under Federal and State statutes. It also provides a forum to keep the local community informed of the needs of veterans and also any changes to Federal and State laws that affect veterans and their families. 2008/2009 Accomplishments Provided numerous educational presentations to local hospitals, assisted living facilities, nursing homes and

other civic organizations, to inform them of the benefits available to veterans. Performed frequent outreach visits to veterans and widows throughout Indian River County, who could not

come into the local office due to their physical or mental conditions. Assisted them in placing benefit claims applications with the various government agencies.

2009/2010 Goals and Objectives Provide ongoing educational presentations to veterans organizations and other civic groups, to ensure they are

aware and informed of current veterans benefits. To hire and train and Veterans Service Officer to assist veterans and family members in filing their claims. Continue outreach program to assist veterans and their families in obtaining benefits they are entitled to, from

the various Federal, State and County agencies. Performance Measures


Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected

2009/2010 # of clients processed 4,510 5,088 5,702 6,202 # of forms prepared 1,815 2,763 3,589 4,189 # of appeals assessed 23 20 29 34 # of transportation requests served 3,553 3,585 3,029 3,529 # of phone inquiries handled 8,615 8,385 8,097 8,200 Recurring income benefits obtained for veterans $789,802 $652,039 $1,182,306 $725,000 One-time retroactive benefits obtained for veterans $648,834 $474,193 $1,442,279 $575,000


130

VETERANS SERVICES Staffing

Actual Actual Budget Budget Change from 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year

Department Total FT 4 3 2 2 0

Expenditures


Personal Services $214,991 $143,089 $153,722 $154,643 $921 Operating Expenses 9,083 5,915 8,102 8,102 0 Supplies Expense 3,136 2,472 3,009 1,419 (1,590) Other Expenses 0 0 60 60 0 Grants and Aids 69,450 69,450 74,940 74,940 0 Total Expenditures $296,661 $220,925 $239,833 $239,164 ($669)

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EMERGENCY MANAGEMENT Statement of Function The Emergency Management Department's function is to develop, coordinate and promote comprehensive emergency plans for all disaster events in Indian River County. Responsibilities include ensuring that the County meets all local government requirements under State and Federal guidelines. This division is responsible for county compliance with Florida Statute 252. the Florida Administrative Codes and all associated rules. Adequate public preparedness, warning, education and training are the highest priority for Emergency Management. 2008/2009 Accomplishments Completed Comprehensive Emergency Management Plan (CEMP) updates. Successfully brought on line the new Indian River County Emergency Operations Center (EOC). Conducted over 50 public education presentations for hurricane preparedness. Maintained a local training program to ensure that all staff with disaster related duties completed the requisite

National Incident Management System (NIMS) training program. Continued the National Incident Management System (NIMS) education and training. Completed all required scope of work items for Homeland Security. Conducted annual health care facility plan reviews. Updated the County Hazardous Material Plan.


Continue updating the CEM and integrating the National Incident Management System (NIMS). Continue with development and maintenance of the new Indian River County EOC. Continue mitigation efforts for hurricane damage reduction. Complete the plans for the Indian River County Pet Friendly shelter. Update the Continuity of Operations Plan/Continuity of Government (COOP/COG) plans. Update the County’s Local Mitigation Strategy and submit to FEMA for five (5) year review. Performance Measures


Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected 2009/2010

Compliance with State & Federal Exercise Requirements 100% 100% 100% 100%

Number of public education meetings 200 100 50 100 Number of Emergency Management responses 120 120 120 100

% of EOC building brought online & continued development

n/a n/a 100% 100%


132

EMERGENCY MANAGEMENT Staffing Actual Actual Budget Budget Change from

2006/2007 2007/2008 2008/2009 2009/2010 Prior Year Department Total FT 4 4 4 3.75 (0.25)

Expenditures


Personal Services $304,592 $352,747 $369,921 $364,756 ($5,165) Contractual Services 24,500 24,700 31,618 1,800 (29,818) Operating Expenses 24,766 34,789 33,161 29,941 (3,220) Supplies Expense 11,419 16,807 17,659 15,095 (2,564) Other Expenses 364 0 100 100 0 Communications Expense 698 6,294 4,000 4,000 0 Capital Outlay 76,425 32,962 0 0 0 Total Expenditures $442,764 $468,299 $456,459 $415,692 ($40,767)

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PARKS DIVISION Statement of Function The function of the Parks Division is to maintain existing County park grounds, buildings, and equipment in a clean, safe, and well maintained condition. The Parks Division also constructs new facilities as approved by the BOCC when funding permits. The Parks Division maintains land purchased through the Environmental Land Acquisition program. 2008/2009 Accomplishments Opening of the new Golden Sand Beach Park Reconstruction and opening of Wabasso Beach Park New playground equipment installed at South County Regional Park Landscaping enhancements at the Fairgrounds Installed new well and pump at South County Regional Park Mitigation project added 80 oak trees to Kiwanis Hobart Park Six (6) new deep wells added to Hobart area for water supply to Indian River County residents Supported IRC Recreation during Special Olympics and other special events Began construction of the new Parks Maintenance Facility 2009/2010 Goals and Objectives Continue to provide a high level of service to patrons in all park facilities. Continue to maintain natural and environmental areas for public use. Maintain/increase revenue through rental of Park facilities. Install new picnic pavilion at South County Regional Park. Install new restroom at South County Regional Park. Finish and occupy new Parks Maintenance facility. Performance Measures


Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected

2009/2010 Neighborhood parks maintained 12 12 12 12 County parks maintained 47 47 47 47 Total Acreage 4,014 4,014 4,014 4,014 Developed acreage 1,008 1,008 1,008 1,008 Passive acres mowed 1,497 1,497 1,497 1,497 Athletic acres mowed 55 55 55 55 Boardwalk maintenance - linear ft. 4,745 4,745 4,745 4,745 Picnic shelters 69 69 69 69 Total parks cost per dev. acre $2,270 $2,341 $2,482 $2,178 Boat ramps maintained 8 8 8 8


134

PARKS DIVISION Staffing


Department Total FT 40 39 37 34 (3) Expenditures


Personal Services $1,779,539 $1,808,114 $1,886,391 $1,743,263 ($143,128) Contractual Services 7,586 5,738 8,000 8,000 0 Operating Expenses 271,977 244,058 289,256 260,600 (28,656) Supplies Expense 120,774 162,280 186,800 141,350 (45,450) Other Expenses 29,475 40,977 66,095 41,095 (25,000) Communications Expense 1,026 555 1,950 1,950 0 Capital Outlay 78,113 98,095 63,500 0 (63,500) Total Expenditures $2,288,489 $2,359,818 $2,501,992 $2,196,258 ($305,734)

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HUMAN SERVICES Statement of Function

The Indian River County Human Services Department administers a county assistance program aimed at reducing social and economic dependency and providing services to eligible individuals who reside in Indian River County. Assistance is provided for a one time emergency situation in which the applicant documents the ability to meet their economic needs in the subsequent months. Efforts are made to provide the maximum assistance possible to meet the minimum needs and to be consistent with the restoration of health and maintenance of an acceptable standard of living.

Services that are provided to those eligible applicants are food, prescription vouchers, indigent burial, utility bills, and rent/mortgage assistance. The Human Services “food bank” is used to store donated food that is distributed to individuals and families that have applied for and are waiting for approval of food stamps, but have an immediate need for food supplies. Those individuals who are in need of long term assistance are referred to other organizations and agencies that provide assistance. In addition to the county’s funds, the Human Service Department has secured grants that are adding an additional $4,000 to the purchase of food for Indian River County residents.

The office screens and conducts verification and county payment responsibility for HCRA (Health Care Responsibility Act) and for county Medicaid payments. Interim SSI is an Indian River County program for residents who have applied for and should be eligible to receive Social Security reimbursement. The Indian River County Human Services Department is also the staff office of the Children’s Services Advisory Committee (CSAC). The CSAC conducts the grant application and award process; coordinates meetings for the committee and sub-committees, monitors agencies, processes Requests for Payment and trains/coaches agencies. The Human Services Department is also responsible for overseeing the HUD grants for Indian River County through the Treasure Coast Homeless Services Council. These grants provide rental assistance for the homeless and funding for the operation of the Homeless Family Center. These grants total over $1,000,000 of assistance to those in need of shelter. 2008/2009 Accomplishments

Coordinated an arrangement with the Treasure Coast Food Bank to increase the amount and quality of food available to the Human Services Department by utilizing the former food voucher funds.

Secured $4,000 from 4 different agencies to purchase additional food for Indian River County residents. Continued the usage of the “Client Tracking” Program. This provides a faster and more accurate means of

determining the applicant’s eligibility and level of need. Participated as a member of the Board of Directors for United for Families and the Treasure Coast Homeless

Coalition and the Shared Alliance Committee. The Shelter Care Plus grants through the Treasure Coast Homeless Coalition provided housing for over 200

individuals in Indian River County. The Children’s Services Advisory Committee was able to provide funding for 19 programs with 13 different

agencies for the children of Indian River County. These programs were crucial to the safety and development of the children of Indian River County.

Continued to distribute the NACo discount prescription cards to sites throughout the county. This year 426 residents utilized this service and realized savings of over $66,700.

The combined total served including the FPL customers was 2,972 for 2008-09 fiscal year. The previous year, the combined total was 2,399 for 2007-08 and 1,388 for 2006-07.


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HUMAN SERVICES


Continue to distribute the NACo discount prescription cards through the participating agencies. Increase the number of individuals served by 22%. Children’s Services Advisory Committee will monitor the 19 programs and 12 agencies providing services to

the children of Indian River County. Actively participate on the boards of the Shared Alliance of the Treasure Coast and the Treasure Coast Homeless

Service Council and represent the residents of Indian River County. Continue to provide the Florida State mandated services to the County residents. Performance Measures


Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected

2009/2010 # Families provided transportation assistance 138 49 39 35 Transportation assistance dollars $4,690 $2,150 $2,407 $2,000 Families provided food dollars 324 1,566 2,075 3,000 Total food dollars $8,195 $6,666 $6,540 $8,000 Families provided prescription assistance 370 354 468 475 Prescription assistance dollars $22,214 $17,777 $23,579 $26,500 # Families provided Supplemental Security Ins. 7 14 13 13 Total SSI dollars $8,700 $9,300 $8,700 $10,000 # Families provided other assistance 357 290 259 275 Total other assist. Dollars $114,674 $95,034 $103,538 $100,000

Staffing



Expenditures


Personal Services $115,357 $116,635 $68,893 $54,573 ($14,320) Contractual Services 198,218 237,126 265,000 240,500 (24,500) Operating Expenses 13,211 13,303 15,000 13,000 (2,000) Supplies Expense 30,973 23,946 36,750 36,750 0 Total Expenditures $357,759 $391,009 $385,643 $344,823 ($40,820)

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AG EXTENSION Statement of Function The Indian River County Cooperative Extension Service provides scientifically-based information for current and pertinent issues that will improve the quality of life for county residents and non-residents. Access of research-based information is available from the state university system and is provided by trained professionals and volunteers. Development of educational programs takes into consideration changes that affect Indian River County government, its residents, the environment, natural and human resources. Local Extension education programs are cooperatively funded by the County, the University of Florida and the U.S. Department of Agriculture. 2008/2009 Accomplishments Taught rain barrel workshops that will help save over 2,600 gallons of water per rain event. This water will be

used on site and not runoff as stormwater. Instructed the public about environmentally-friendly landscaping practices through the Master Gardeners

Speakers Bureau Lecture Series. Continued the Small Farm Lecture Series with a focus on business plans and new marketing opportunities for

alternative enterprises. Assisted Indian River County youth to gain life skills that will serve them into adulthood. 2009/2010 Goals and Objectives Improve water quality and protect natural resources by providing educational programs to help homeowners,

lawn caretakers and agricultural producers decrease runoff of fertilizers and pesticides. Provide training to various agricultural groups and commodities to help them increase their profit margin and to

help the county maintain valuable green space. Broadening the 4-H program to include increased enrollment in 4-H school enrichment activities; engage

minority communities with culture-specific curriculum; strengthen the leadership program. Continue to develop client-driven environmental horticulture programs with the assistance of the volunteer

Master Gardener Program. Performance Measures


Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected

2009/2010

# agriculture clientele assisted 432 634 3,904 4,099 # youth involved in 4-H program 3,317 1,335 4,116 4,321 # citizens assisted by Environmental Horticulture program 4,032 4,706 7,131 7,487 Days of volunteer service provided by 4-H & Master

ardener Programs / cost benefit to County G1,467/

$27,536 1500/

$26,000 1575/

$28,003 1655/

$29,425 # Website statistic viewers N/A N/A 388,796 408,235


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AG EXTENSION Staffing


Department Total 6 6 4 4 0

Expenditures


Personal Services $152,050 $157,043 $143,859 $139,950 ($3,909) Contractual Services 16,046 0 0 0 0 Operating Expenses 8,503 7,067 9,508 3,520 (5,988) Supplies Expense 7,972 8,728 10,095 2,735 (7,390) Capital Outlay 1,290 0 0 0 0 Total Expenditures $185,861 $172,839 $163,462 $146,205 ($17,257)

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YOUTH GUIDANCE


Youth Guidance is a mentoring and activities program that serves approximately 700 at-risk children in K-12th grades in IRC each year. Youth Guidance is unique in that it is an Indian River County department, a United Way agency, and a non-profit corporation. Youth Guidance’s function is to run a volunteer program with the goal of matching each disadvantaged child in the program that is in need of friendship and guidance with an adult volunteer mentor. Through mentoring, Youth Guidance strives to help break the generational cycles of abuse/neglect, school dropout tendencies, poverty, teen pregnancy, and drug/alcohol use, as well as to help prevent delinquency, improve academic achievement, behavior issues, school attendance and self-esteem, and provide positive role models for children from single parent homes. Youth Guidance also provides educational and cultural outings, recreational programs, and helps send needy children to local summer camps. Youth Guidance also provides school clothing assistance, Christmas and birthday gifts, awards for good and improved grades, and college scholarships. All children’s activities are funded by community donations and fundraisers through our non-profit corporation “Youth Guidance Donation Fund of Indian River County, Inc. (YGDF).”


Recruited more volunteers and made and sustained more matches than in previous years. Succeeded in raising sufficient funds to send all children in Youth Guidance needing assistance to an average of

6 weeks of summer camp, at no cost to parents. Received donations from Realtor’s Association to provide polo shirts for school for children in need. Awarded college scholarships of $1500 each to 3 deserving high school graduates through the Carol Molloy

Memorial Fund. Continued to enjoy our successful partnership with the Gifford Youth Activity Center to coordinate mentoring

services. (We currently serve approximately 100 children from GYAC and approximately 100 children in Habitat for Humanity homes).

Electronic Newsletters – Continued to increased circulation and decreased number printed by converting and adding many recipients.

Continued end of the year pool party to reward all program children who improved their grades during the school year or have an A/B or equivalent average. Matched kids one on one with adult volunteers for event.

Had over 50 recreational, educational and cultural outings with community partner businesses and service clubs for the unmatched children (those waiting for a mentor) in the program.

Obtained United Way funding in the amount of $60,000 through grant request and award. Had a successful annual Christmas party with approximately 140 children and 125 volunteers in attendance. Began partnership with many new local businesses and organizations to help spread our community recognition

and support levels. Youth Guidance has been chosen as the recipient for many community fundraisers. Received grants from John’s Island Foundation, John’s Island Community Service League, Mardy Fish

Foundation and Rossway, Moore & Taylor. Continued leadership position in a successful coalition called Connected 4 Kids of IRC. Served on a six-member Juvenile Justice Strategic Planning Team to rewrite the existing 5 year JJ plan in IRC.

An in-depth analysis of current issues relating to the issue of juvenile delinquency (with a focus on prevention and early intervention) was completed in January 2009.

Continued partnership with the Palm Beach Mentor Center so that we can continue to be operating in accordance with leading edge research relating to best practices regarding youth mentoring programs.

Continued to maintain extensive background check system for all Youth Guidance volunteers, including fingerprints for all mentors through the National Safety Net program.


140

YOUTH GUIDANCE

2008/2009 Accomplishments (Cont’d) Created new Mentor Orientation Manual and also a new Board of Directors Orientation Manual. Began free Parenting Forums. Started partnership with Growing Healthy Kids non-profit and have implemented a monthly program to promote

gardening, nutrition and fitness and exercise. Had first annual Kick Off for Kids Mentor Recruitment event. Applied for federal grant monies for mentoring programs for “Children of Prisoners”.

2009/2010 Goals and Objectives Create Mentor Coalition (YG, Big Brothers Big Sisters, Take Stock in Children, Americorps, church mentoring

programs) within Connected 4 Kids Coalition to better coordinate mentor programs providing services in Indian River County.

Create better monitoring partnerships with the homeless centers, habitat for Humanity, Salvation Army and Boys and Girls Clubs.

Recruit more volunteers and match more children. We will especially target high school seniors and local churches as two hugely untapped resources with a wealth of potential for our mentoring organization.

Add ongoing volunteer/mentor topical trainings (~ 3/year). Topics to be chosen by compiling data from questionnaires completed by volunteers re: interest level in and need for various support trainings.

Continue to promote participation from area organizations in donating money and/or time for children in need. Continue fostering the huge success of the Connected 4 Kids Coalition including the monthly meetings, the

production of the annual directory, and county-wide parenting Workshops/Forums. Work more closely with all school organizations (including PTAs) to make sure they are aware of our program

and services so that they may refer children in need to us, as well as recruit more volunteers through the process. Continue to increase public speaking engagements to have the program more well-known, especially to

professional organizations, in order to increase donations and volunteer recruitment. Work more closely with Gifford Youth Activity Center to better coordinate services. Work with the Redlands Christian Migrant Association to begin to serve the needy youth population in the

Fellsmere area. (Find bilingual volunteers to help communicate.) Continue to recruit Board Members and Advisory Council Members through the development of relationships

with key community members (i.e. financial experts/bankers, psychologist, attorney, pediatrician, Student Support Specialist from SDIRC, influential barrier island residents) to further develop this powerful tool for the benefit of Youth Guidance.


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YOUTH GUIDANCE



Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected

2009/2010 Improvement in school performance 61% 72% 70% >65% Improvement in self appraisal 76.2% 60% 67% >65% Increase mentor/mentee matches 80 67 98 120 Total children served 862 800 702 700 Total volunteer hours 31,059 24,300 23,700 25,000 % of referred children sent to camp 100% 85% 100% 100% Attrition rate for volunteers 5% 5% 3% <10% Recruit more volunteers to be matched one-to-one 1.2% 11% 15% 10%

Staffing


Department Total FT 3 3 2 1 (1)

Expenditures


Personal Services $145,070 $151,885 $136,354 $83,918 ($52,436) Contractual Services 658 990 0 0 0 Operating Expenses 4,678 6,613 5,120 5,120 0 Supplies Expense 3,460 1,212 600 600 0 Capital Outlay 1,607 0 0 0 0 Total Expenditures $155,473 $160,699 $142,074 $89,638 ($52,436)

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PURCHASING Statement of Function The Purchasing division is responsible for small purchase procedures, written and verbal quotations, sealed bids and proposals, annual vendor contracts, and professional service solicitation and review. In addition, this division is responsible for the proper disposal of surplus equipment and property and maintains the county vehicle title file. 2008/2009 Accomplishments

Annual Bid Contract Catalog has been updated and re-located to the public on “fileserver2” (f:) so it is visible and usable by all county departments. All departments that utilize these annual bids have been advised of the location and how to use the new file.

Worked with the purchasing card company to allow Indian River County to piggyback the agreement they have with Martin County, which provides the county with a rebate on all purchasing card usage. Amount of rebate is dependent on the dollar amount spent per quarter.

2009/2010 Goals and Objectives Complete the revision of the County Purchasing Ordinance. Decrease the amount of old inventory remaining in stock from the previous warehouse. Performance Measures


Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected 2009/2010

Total number of purchase orders issued 2,753 2,520 2,463 2,400 Number of sealed bids or requests for proposals issued 89 81 65 60 Total store issuance requests filled 438 445 331 300 Total store dollars issued 28,201 22,561 14,895 11,000

Staffing


Department Total FT 4 4 3 3 0 Expenditures


Personal Services $214,828 $226,726 $230,420 $196,192 ($34,228) Operating Expenses 12,761 8,193 5,760 5,760 0 Supplies Expense 3,057 4,685 2,100 2,100 0 Other Expenses 0 59 100 100 0 Total Expenditures $230,645 $239,662 $238,380 $204,152 ($34,228)

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FACILITIES MANAGEMENT

Statement of Function The Facilities Management Division is responsible for the daily upkeep, operation and overall maintenance of County owned facilities and property to provide a clean and safe working environment for employees and the general public. This involves establishing preventative maintenance tasks and programs, equipment repair; replacement and maintenance and the remodeling and renovations of the facilities.


Completed Phase 1 of Energy Plan.


Develop an energy savings contract for all County facilities. Participate in planning and design of Sheriff’s Evidence Storage Facility.



Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected

2009/2010 Total square footage maintained 715,215 715,215 715,215 550,215 # of facilities and sites maintained 47 47 47 45 Landscaped grounds maintained (in acres) 51.5 51.5 51.5 51.5 Average cost for custodial service per square foot $1.05 $1.05 $1.05 $.95 Total Facilities Maintenance per square foot $5.10 $5.45 $5.84 $6.26

Staffing



Expenditures


Personal Services $1,351,471 $1,432,990 $1,482,848 $1,142,579 ($340,269) Contractual Services 534,924 668,619 797,192 744,730 (52,462) Operating Expenses 1,342,722 1,529,740 1,626,328 1,413,223 (213,105) Supplies Expense 114,941 135,489 165,976 129,049 (36,927) Other Expenses 38,175 64,174 100,500 15,500 (85,000) Communications Expense 1,796 823 3,500 2,300 (1,200) Capital Outlay 263,683 64,836 3,000 0 (3,000) Total Expenditures $3,647,710 $3,896,672 $4,179,344 $3,447,381 ($731,963)

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OFFICE OF MANAGEMENT AND BUDGET


The Office of Management and Budget’s primary responsibility is to prepare, implement, and evaluate the County’s annual and long-term operating and capital budgets to provide community services and meet community needs by the most cost effective and efficient means possible. The department oversees all funds authorized to ensure the proper and legal utilization of those funds and provides advice and guidance to department and division heads. Duties also include responsibility for the County’s financing (i.e. debt planning and issuance), coordinating and researching issues resulting in the development of County policy and developing recommendations for improvements in fiscal operations and policy planning. 2008/2009 Accomplishments Received the Distinguished Budget Presentation Award from the Government Finance Officers Association for

2008/2009 Budget Document for the eighteenth consecutive year. Improvement of several performance indicators for various departments. Increased fund balances, to meet the goal of 25% as stated in the County’s fund balance policy, through

effective management and efficient use of resources. Reduced budgets to keep millage rates below the rolled-back rate and below legislative mandated caps in all

funds as taxable values decreased countywide. 2009/2010 Goals and Objectives

Improve current analysis of the financial condition of Indian River County. Continue improving financial health of the organization and maintaining fund balances with a goal of 25% fund

balance in all taxing funds. Develop innovative procedures and policies, which ensure compliance with applicable regulations, directives

and deadlines while improving efficiency and productivity. Increase the use of performance indicators as an effective management tool through improved performance

measures and communication with departments. Improve capital project budgeting, planning, and accounting to better allocate resources to capital projects and

monitor all elements of the Capital Improvement Program.


145

OFFICE OF MANAGEMENT AND BUDGET Performance Measures


Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected

2009/2010 # of requisitions and pay requests reviewed 8,100 7,000 6,663 6,700 % of requisitions processed within 24 hours 98% 98% 98% 98% % of budget line item transfers processed within

8 hours 490% 95% 100% 100%

Number of change orders processed 1,486 1,384 1,352 1,360 Department’s expenditures as a percentage of otal County expenses/budget t

0.0901% 0.1013% 0.0987% 0.1099% Compliance with State statutory requirements nd County fiscal policies a

100% 100% 100% 100% Taxing funds – fund balance as a percentage of nnual budget a

43.2% 45.9% 44.9% 44.0%

Receipt of Distinguished Budget Presentation Award from GFOA

Yes Yes Yes Yes

Staffing


Department Total FT 4 4 4 3.75 (0.25) Expenditures


Personal Services $325,287 $340,301 $343,299 $322,970 ($20,329) Operating Expenses 8,896 10,887 33,818 6,702 (27,116) Supplies Expense 4,280 5,132 4,163 3,022 (1,141) Capital Outlay 1,663 1,163 0 0 0 Total Expenditures $340,126 $357,481 $381,280 $332,694 ($48,586)

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146

FPL GRANT Statement of Function

This department receives all of its funding from Florida Power and Light (FPL) in support as a Host County of radiological emergency preparedness for the St. Lucie Nuclear Power Plant. The Radiological Preparedness Analyst is responsible for accurate planning for monitoring and sheltering evacuees in the event of a radioactive incident at the St. Lucie Nuclear Power Plant. In addition, the Radiological Emergency Preparedness Analyst oversees the County’s 800 MHz Public Safety Trunked Radio System and also supervises the 911 Database staff. 2008/2009 Accomplishments Successful participation and preparedness of a Federal Emergency Management Agency exercise for the St.

Lucie Nuclear Power Plant known as the Hostile Base Action exercise. Participated in the ongoing rewrite of the State of Florida, St. Lucie Nuclear Power Plant Appendix III and

Indian River County radiological emergency plans. Coordinated maintenance of the County’s 800 MHz public safety trunked radio system and towers. Supervision of 911 Database Coordinator and Mapping Technician. 2009/2010 Goals and Objectives Continue to participate as a task force member for the St. Lucie Nuclear Radiological Preparedness Program Prepare and participate in evaluated nuclear exercises with Counties, State and Federal Agencies. Provide management service to users of the 800MHz public safety trunked radio system and maintenance to

radio towers. Continued supervision of the 911 Database staff. Performance Measures


Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected 2009/2010

% Compliance with state & federal exercise requirements 100% 100% 100% 100% % of updates to Radiological Emergency Response Plans 100% 100% 100% 100% % of management services for routine tower maintenance/licensing of county radio system

100% 100% 100% 100%


147

FPL GRANT Staffing



Expenditures


Personal Services $72,636 $75,706 $77,142 $74,878 ($2,264) Contractual Services 0 7,612 15,000 15,000 0 Operating Expenses 6,614 6,560 8,604 8,604 0 Supplies Expense 1,064 757 3,960 3,960 0 Communications Expense 0 0 830 830 0 Capital Outlay 0 0 0 0 0 Total Expenditures $80,313 $90,635 $105,536 $103,272 ($2,264)

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148

EM BASE GRANT


In 1993, the Florida Legislature enacted significant legislation to improve disaster preparedness and response capabilities throughout the State. The Emergency Management Preparedness Agreement (EMPA) is provided annually by the State of Florida to provide funding to enhance Emergency Management operations. The funding provided for this account covers the cost of personnel for the development of the Comprehensive Emergency Management Plan (CEMP), nursing home plan reviews, hazardous material planning, etc. The funds are designated to provide assured funds for Emergency Management programs.


Completed CEMP updates. Completed Local Mitigation Strategy requirements. Completed all health care facility plan reviews. Completed update of Indian River County’s Emergency Plan for Hazardous Materials. Completed all registration of applicants for Special Needs shelter. Completed and brought on line the Indian River County Emergency Operations Center (EOC).


Improve the readiness of the EOC. Improve EOC capability and operational capacity. Continue updating the CEMP, integrating the newly adopted National Incident Management System (NIMS)

and incorporating lessons learned from previous disasters. Improve health care facility planning for disasters. Update the County’s Local Mitigation Strategy and submit to FEMA for five (5) year review. Conduct annual health care facility plan reviews. Perform update of Indian River County’s Emergency Plan for Hazardous Materials. Complete all registration of applicants for the Special Needs shelter.



Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected 2009/2010

% Compliance with state & federal exercise requirements 100% 100% 100% 100% EOC trainings 15 10 10 20

Health Care Facility Plan review 40 20 30 30

Update of Hazardous Materials Plan 100% 100% 100% 100%

Update of CEMP 100% 100% 100% 100%


149

EM BASE GRANT




001-238 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year Personal Services $81,298 $82,058 $83,369 $81,219 ($2,150) Operating Expenses 0 1,737 2,468 2,468 0 Supplies Expense 0 1,393 4,000 4,000 0 Capital Outlay 22,751 16,945 0 0 0 Total Expenditures $104,050 $102,133 $89,837 $87,687 ($2,150)

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150

COMPUTER SERVICES Statement of Function Computer Services functions as the administrator of the County's various computer systems, servers, and networks. This department’s responsibilities include maintaining, upgrading, and installing all computer equipment for each of the County’s departments, as well as developing networks and servers on which they operate. Computer Services also operates and maintains the County’s family of websites, which include www.ircgov.com, www.ircrec.com, www.irces.com, www.ircwaste.com, www.ircutilities.com, www.irccdd.com, www.ircmpo.com, www.golineirt.com, www.goshootingirc.com, www.sandridge.com and the lifeguard website, www.juniorguards.org. The department has the task of upgrading and improving upon the County’s Internet presence in an effort to provide better accessibility to information for the residents of Indian River County. 2008/2009 Accomplishments Expanded network connectivity through the use of vpn technology and dsl internet access, giving offsite

locations faster access to information and research tools. Improved connectivity to four county locations. 2009/2010 Goals and Objectives Goal: Provide a technologically current information system that facilitates the efficiency and effectiveness of the County’s employees and departments. Objectives: Further expand county’s online service offerings to possibly include live streaming video content. Develop computer hardware and software standards with efficient means of purchasing and upgrading personal

computers and network servers. Further expand system of high-speed network to additional county buildings and departments. Continue conversion of county servers to Windows Server 2003 platform. Performance Measures


Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected 2009/2010

Number of PC’s and laptops maintained 510 510 510 510 Number of network servers administered 42 43 42 42 Weekly user phone inquiries 140 135 130 125 % of problems solved immediately 83% 85% 86% 87% Weekly service calls 43 40 38 35 % of repairs finished same day 75% 80% 80% 83% % of repairs finished within 2 days 90% 90% 90% 95% % of repairs finished within 5 days 96% 96% 96% 98%

http://www.ircgov.com/

http://www.ircrec.com/

http://www.irces.com/

http://www.ircwaste.com/

http://www.ircutilities.com/

http://www.irccdd.com/

http://www.ircmpo.com/

http://www.golineirt.com/

http://www.goshootingirc.com/

http://www.sandridge.com/

http://www.juniorguards.org/


151

COMPUTER SERVICES Staffing Actual Actual Budget Budget Change from


Expenditures


Personal Services $419,873 $492,143 $459,099 $454,161 ($4,938) Contractual Services 0 0 12,530 15,030 2,500 Operating Expenses 31,186 25,161 29,356 29,256 (100) Supplies Expense 154,956 158,393 140,630 135,371 (5,259) Capital Outlay 58,994 67,150 4,800 0 (4,800) Total Expenditures $665,010 $742,847 $646,415 $633,818 ($12,597)

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152

INSURANCE PREMIUMS Statement of Function This department is used to account for the General Fund’s share of the County’s general liability and other insurance premiums. These premiums are paid to the County’s Risk Management Self-Insurance Fund to cover insured losses throughout the year. Expenditures


Operating Expenses $388,050 $590,662 $590,662 $432,365 $158,297 Total Expenditures $388,050 $590,662 $590,662 $432,365 $158,297


153

ANIMAL CONTROL Statement of Function The Animal Control division's function is to enforce the local regulations regarding the possession, ownership, care and custody of domestic animals within Indian River County in order to ensure public safety and assist in prevention of animal cruelty. Its duties include receiving, capturing, and impounding any domestic animal running or roaming at large, maintaining an animal licensing program and ascertaining adherence to animal vaccination laws. 2008/2009 Accomplishments Continued to update the pet disaster information database in conjunction with the Humane Society of Vero

Beach, Sheriff’s Department Ranch & Grove unit and Emergency Management. Continued to provide outside sources for purchases of animal licenses and promote the available three year

license tag. Continued to work on reducing the number of feral and abused animals in the county. 2009/2010 Goals and Objectives Continue to update County animal control ordinances to provide the best protection to residents and visitors of

the County. Work with outside agencies throughout Indian River County to reduce dog fighting and animal abuse. Performance Measures


Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected 2009/2010

Citations issued 581 532 325 350 Warnings issued 642 741 758 750 Bites investigated 309 310 244 250 Animals handled 10,856 11,626 9,756 10,000 Officer response calls 7,382 8,060 6,965 7,700 Licenses sold 15,890 15,998 13,980 14,000 Total Animal Control costs per animal handled $42.93 $45.29 $55.21 $48.05


154

ANIMAL CONTROL Staffing Actual Actual Budget Budget Change from


Expenditures


Personal Services $377,407 $418,091 $436,558 $389,860 ($46,698) Contractual Services 17,862 17,348 11,676 11,276 (400) Operating Expenses 28,788 28,999 33,825 33,750 (75) Supplies Expense 34,830 59,972 55,564 44,660 (10,904) Communications Expense 1,136 863 1,000 1,000 0 Capital Outlay 6,029 1,232 0 0 0 Total Expenditures $466,052 $526,507 $538,623 $480,546 ($58,077)

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155

MAILROOM AND SWITCHBOARD Statement of Function

The purpose of this division is to centralize mailroom and copying functions for cost effectiveness and also to provide switchboard services to better serve the public by providing direction and information regarding County departments and services.

2008/2009 Accomplishments Coordinated with Telecommunications Manager to obtain cost savings on long distance telephone charges. Coordinated providing mail and delivery services between County Administration Building A & Building B

with reduction in staff. Mailroom staff worked with staff members from various Departments to encourage automation resulting in cost

savings on the County’s copying demands. Increased ability to provide public information assistance through both the switchboard and front desk

information center. Maintained timely processing of outgoing mail and distribution of inter-office mail. Worked diligently providing same efficient and quality service as in previous years prior to staff reductions.

2009/2010 Goals and Objectives In facing additional budget reductions, staff will have to be creative in innovative means to handle the duties

created due to increase in number of incoming deliveries to county facility warehouse. Continue to expedite requests for copying projects. Enter into agreement with a United States Postal Service business partner for daily mail postage savings

program.



Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected 2009/2010

Total pieces of mail processed 127,337 126,236 112,556 113,000 Number of copies made 2,215,064 2,071,557 1,561,198 1,500,000 Number of facsimiles sent/received 946 740 558 500




001-251 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year Personal Services $127,456 $126,919 $98,883 $92,530 ($6,353) Operating Expenses 199,670 185,668 262,525 222,778 (39,747) Supplies Expense 8,890 6,468 7,697 7,525 (172) Communications Expense 27,077 38,912 41,552 42,752 1,200 Capital Outlay 2,439 0 0 0 0 Total Expenditures $365,532 $357,967 $410,657 $365,585 ($45,072)

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156

ENVIRONMENTAL CONTROL BOARD Statement of Function The Indian River County Environmental Control Board was created through State legislation (the “Indian River County Environmental Control Act”). The members of the Board of County Commissioners also act as the Environmental Control Board (ECB). Responsibilities of the ECB include appointing an Environmental Control Officer and a five-member Hearing Board. The duties and powers of the Control Officer include enforcing the provisions of the act and County ordinances, conducting investigations and recommending legal proceedings to abate violations and cooperate with industry, governments, and agencies in accomplishing effective environmental control. The Hearing Board consists of a State licensed attorney, a medical doctor, an engineer, and two citizens not holding elective office. The Hearing Board hears appeals of decisions of the Environmental Control Officer, conducts due process hearings into the merits of alleged violations, and issues injunctive orders to violators. Expenditures


Contractual Services $18,567 $18,912 $17,000 $17,000 $0 Operating Expenses 1,740 1,820 1,900 1,900 0 Other Expenses 565 88 70 70 0 Capital Outlay 0 3,035 0 0 0 Total Expenditures $20,872 $23,855 $18,970 $18,970 $0


157

CITRUS BEST MANAGEMENT PRACTICES Statement of Function Effects of stormwater runoff carrying pollutants from all land uses have impacted the water quality of the Indian River Lagoon and the upper St. John’s River. The Florida Department of Agriculture and Consumer Services (FDACS) made available a $750,000 grant to allow Indian River County citrus growers to implement “Best Management Practices” (BMP’s). These BMP’s will reduce pollutant runoffs and ultimately help improve the water quality of the Indian River Lagoon and St. John’s River. This $750,000 grant is available over a 3-year period. Expenditures


Contractual Services $0 $0 $0 $0 $0 Supplies Expense 0 0 0 0 0 Grants and Aid Expenditures 70,294 12,903 0 0 0 Total Expenditures $70,294 $12,903 $0 $0 ($0)


158

CLERK OF CIRCUIT COURT Statement of Function The Clerk of the Circuit Court is a separately elected Constitutional Officer of the County. The Clerk also acts as the Clerk to the Board of County Commissioners. As Clerk of the Court, areas of support for the Judicial functions within the County include the Civil Division, Family Services, Felony Division, Jury Administration, Juvenile and Recording Divisions. Departments under the Clerk to the Board function include Finance, Information Systems and BCC recording. Services provided encompass accounting and auditing services, disbursements on contracts and purchases, investment of funds for the Clerk and the Board, information systems support (hardware and software) for court and accounting services and maintaining the “Official Records” for the Board. The Clerk’s budget, included in the County’s General Fund, is that portion of the operations not covered by fees charged for public services. Once the budget is approved, the Constitutional Office acts as a separate entity, setting its own policies and procedures, employee hiring and line item budget management. Personal Services expenditures represent workers compensation and/or unemployment compensation costs paid directly by the County. Staffing Actual Actual Budget Budget Change from CLERK OF THE CIRCUIT COURT 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year

Total FT 17 17 16 15 (1)


001-300 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year Personal Services $27,932 $17,412 $39,740 $22,443 ($17,297) Transfer to Constitutional 797,055 1,005,757 1,086,956 1,003,407 (83,549) Total Expenditures $824,987 $1,023,169 $1,126,696 $1,025,850 ($100,846)


159

TAX COLLECTOR Statement of Function The Tax Collector is a separately elected Constitutional Officer of the County. The Office's budget is approved by the State Department of Revenue. Fee charges to the County's various taxing authorities are based on a legislated percentage of taxes collected for each authority. The County General Fund also includes collection fees for the Indian River County School District, under State law. The Office’s primary responsibilities are as an agent of state government. As an agent of Highway Safety and Motor Vehicles, the office administers titling and registration for vehicles and vessels. It issues hunting and fishing licenses as agent for Game and Fish Commission. In collecting sales tax on vehicle and vessel sales, the office is an agent for the Department of Revenue. The collection, investing and distribution of real and tangible taxes and the subsequent activities to collect delinquent taxes are as an agent of local and state government as is the collection of occupational license tax. The Tax Collector’s Office is operated as a separate entity setting its own policies and procedures, employee hiring and line item budget management. Personal Services expenditures represent workers compensation costs paid directly by the County. Staffing Actual Actual Budget Budget Change from TAX COLLECTOR 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year

Total FT 40 38 38 38 0


001-400 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year Personal Services $6,282 $31,513 $65,040 $65,040 $0 Operating Expenses 14,594 16,036 20,000 20,000 0 Transfer to Constitutional 1,290,109 1,240,294 1,180,064 1,180,064 0 Total Expenditures $1,310,985 $1,287,844 $1,265,104 $1,265,104 $0


160

PROPERTY APPRAISER Statement of Function The Property Appraiser is a separately elected Constitutional Officer of the County. The Office's budget is approved by the State Department of Revenue and allocated amongst the various taxing authorities within Indian River County. The County's General Fund covers 77.85% of the Property Appraiser's total budget for the 2009/2010 fiscal year. Florida law requires the Board of County Commissioners to pay for the municipalities’ and school board's cost of the Property Appraiser's budget. This Office is responsible for determining the value of all property within the County, maintaining certain records connected with that responsibility and determining the tax on taxable property after taxes have been levied. The Property Appraiser Office is operated as a separate entity, setting its own policies and procedures, employee hiring and line item budget management. Personal Services expenditures represent workers compensation and/or unemployment costs paid directly by the County. General Operating Expenses are postage costs associated with Truth-in-Millage (TRIM) notice mailings. Staffing Actual Actual Budget Budget Change from PROPERTY APPRAISER 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year

Total FT 50 45 40 40 0

Expenditures


Personal Services $28,452 $49,437 $84,048 $70,040 ($14,008) Operating Expenses 46,484 48,022 50,000 52,000 2,000 Transfer to Constitutional 3,121,259 2,764,614 2,638,187 2,467,843 (170,344) Total Expenditures $3,196,194 $2,862074 $2,772,235 $2,589,883 ($182,352)


161

SHERIFF’S DEPARTMENT Statement of Function The Sheriff is a separately elected Constitutional Officer of the County. The Office's overall budget is in the General Fund. Functions under the Sheriff include Corrections, Court Services and Law Enforcement. Revenue is received from the County M.S.T.U. to offset a portion of the Law Enforcement budget. The Corrections division operates the County detention facility, which involves inmate housing, medical services, food services, and prisoner transportation. The Court Services area provides bailiffs, courtroom security and general jury/judicial protective services to the County courts. Some of the services under the Law Enforcement segment include uniformed road patrol, criminal investigations, crime scene investigations, the K-9 function, the ranch and grove function, the Community Policing Enforcement (C.O.P.E.) Unit, the Multi-Agency Crime Enforcement (M.A.C.E.) Unit and the E911 Communications Center. The Sheriff’s Office is operated as a separate entity setting its own policies and procedures, employee hiring and line item budget management. Personal Services expenditures represent workers compensation paid directly by the county. Staffing Actual Actual Budget Budget Change from SHERIFF 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year Corrections FT 197 197 195 198 3 Court Services FT 23 23 23 23 0 Law Enforcement FT 301 301 301 301 0

Total FT 521 521 519 522 3

Expenditures


Personal Services $664,817 $1,140,896 $1,895,238 $1,664,501 ($230,737) Contractual Services 20,977 958,206 970,000 969,500 (500) Capital Outlay 0 435,729 0 0 0 Transfer to Constitutional 40,449,396 40,769,147 40,788,613 40,109,972 (678,641) Total Expenditures $41,135,190 $43,303,978 $43,653,851 $42,743,973 ($909,878)


162

SUPERVISOR OF ELECTIONS Statement of Function The Supervisor of Elections is a separately elected Constitutional Officer of the County. The Office's overall budget is included in the General Fund. This Office administers elections and maintains voter registration records and statistics ensuring compliance with the federally mandated National Voter Registration Act. Administering of elections includes, but is not limited to, coordinating and training poll workers, setting up precinct polling places, ballot printing and providing voting booths needed to comply with minimum standards per Florida statutes. The Office is operated as a separate entity setting its own policies and procedures, employee hiring and line item budget management. Personal Services expenditures represent workers compensation and/or unemployment compensation costs paid directly by the County. Staffing Actual Actual Budget Budget Change from SUPERVISOR OF ELECTIONS 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year

Total FT 12 12 8 8 0

Expenditures


Personal Services $2,107 $14,666 $14,374 $14,140 ($234) Transfer to Constitutional 1,378,166 1,606,724 1,143,001 1,018,812 (124,189) Total Expenditures $1,380,273 $1,621,390 $1,157,375 $1,032,952 ($124,423)


163

CIRCUIT COURT Statement of Function Circuit Court judges and their judicial assistants are employees of the State. However, under State law, unless the State shall pay such expenses, the County is responsible for all reasonable salaries of secretaries and assistants of the Circuit and County Court and all reasonable expenses of the Circuit and County Court judges. This department includes actual Circuit Court costs such as legal and medical services, witness fees and appeal fees. Also, the County’s proportionate share of the Circuit Court Administrator’s costs is budgeted in this department.

Expenditures


Contractual Services $17,506 $18,480 $31,778 $43,091 $11,313 Operating Expenses 480 480 87 0 (87) Supplies Expense 15,883 7,409 10,032 5,486 (4,546) Other Expenses 0 0 83,255 122,833 39,578 Total Expenditures $33,869 $26,369 $125,152 $171,410 $46,258


164

STATE AGENCIES, NON-PROFIT AND QUASI-NON-PROFIT ORGANIZATIONS

Actual Actual Budget Budget Change fromDept. Agency 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year 106 New Horizons of the Treasure Coast $461,934 $420,000 $384,300 $337,031 ($47,269) 106 State Health Department 860,876 803,169 734,900 644,507 (90,393) 110 Department of Juvenile Justice 472,421 501,167 592,758 594,944 2,186 110 State Forest Service 2,866 6,100 412 0 (412) 110 Treasure Coast Reg. Planning Council 55,918 58,163 58,163 58,163 0 901 Guardian ad Litem 12,632 12,000 25,190 36,766 11,576 903 State Attorney 25,038 31,496 38,037 51,870 13,833 903 Victim’s Assistance Program 73,959 70,261 59,722 53,750 (5,972) 904 Public Defender 5,693 5,348 6,786 5,756 (1,030) 907 Medical Examiner 338,413 319,289 341,117 362,327 21,210

Subtotal State Agencies 2,309,750 2,226,993 2,241,385 2,145,114 (96,271)

128 Children’s Services* 1,202,652 1,077,304 882,700 768,100 (114,600) 110 Alzheimer/Parkinson Assoc. of IRC 50,000 30,000 0 0 0 110 Catholic Charities/Samaritan Center 10,955 10,000 0 0 0 110 Wabasso Meals on Wheels 0 49,090 0 0 0 110 IRC Mental Health Collaborative 35,805 67,500 67,500 57,375 (10,125) 110 Treasure Coast Food Bank, Inc. 20,772 0 0 0 0

110 World Changers 17,585 20,000 0 0 0

Subtotal Non Profits 1,337,769 1,253,894 950,200 825,475 (124,725) 110 Carenet Pregnancy Center 8,710 4,607 17,000 17,000 0 110 Community Transportation Coord. 1,808,517 2,207,260 1,059,057 584,947 (474,110) 110 Cultural Council of IRC 57,999 53,939 40,454 40,454 0 110 Economic Development Division 168,428 127,085 99,620 119,332 19,712

110 Gifford Youth Activity Center 139,585 146,219 105,307 105,307 0 110 Humane Society 424,830 429,450 395,547 395,547 0

110 Progressive Civic League of Gifford 20,000 19,000 15,000 15,000 0

110 Treasure Coast Homeless Serv. Council 23,813 23,813 17,859 17,859 0

Subtotal Quasi-Non Profits 2,651,882 3,011,373 1,749,844 1,295,446 (454,398) Total State Agencies, Non Profits

and Quasi-Non Profits $6,299,401 $6,492,260 $4,941,429 $4,266,035 ($670,494)

* Please see Children’s Services funding detail on the following page.


165

CHILDREN’S SERVICES

Actual Actual Budget Budget Change fromAgency 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year

Big Brothers, Big Sisters – Reading Program $27,000 $25,754 $0 $0 $0 Big Brothers, Big Sisters – Children of Prisoners 0 9,910 10,000 10,000 0 Boys & Girls Clubs - South County 30,000 35,000 30,000 25,000 (5,000) Boys & Girls Clubs - Sebastian 35,000 40,000 35,000 30,000 (5,000) Boys & Girls Clubs - Youth Vol. Corps 36,000 36,000 36,000 30,000 (6,000) Catholic Charities-Samaritan Center 40,000 40,000 40,000 35,000 (5,000) CCCR - Children In Centers 190,000 210,000 190,000 190,000 0 CCCR - Psychological Support 7,000 3,900 7,000 6,000 (1,000) Dasie Hope Center 63,400 75,000 63,000 63,000 0 Early Learning Coalition 29,967 29,154 12,100 12,100 0 Exchange Club Castle - Safe Families 46,117 43,303 47,000 47,000 0 Exchange Club Castle - Valued Visits 13,500 0 0 0 0

GYAC - Mental Health Services 30,000 0 0 0 0 GYAC - Summer Cultural Camp 27,000 15,000 0 0 0 GYAC - Teens Program 52,000 0 0 0 0 GYAC - Youth & Family Guidance 0 0 25,000 20,000 (5,000) Healthy Start - Healthy Families 55,000 55,000 55,000 40,000 (15,000) Healthy Start - TLC Newborn 25,000 35,000 25,000 15,000 (10,000) Hibiscus Children’s Center - Crisis Nursery 17,559 0 0 0 0 Hibiscus Children’s Center - Hibiscus Hope 9,600 9,600 9,600 0 (9,600) H.O.P.E. Academy 90,000 70,000 0 0 0 Redland Christian Migrant Assoc. 0 30,000 30,000 30,000 0 St. Peters Human Serv. - Boys Development 32,017 18,000 0 0 0 St. Peters Human Serv. - Girls Development 23,248 13,500 0 0 0 Substance Abuse Council - Life Skills 90,000 90,000 90,000 70,000 (20,000) Substance Abuse Council - Right Choice 90,000 90,000 90,000 80,000 (10,000) Substance Abuse Council - Prevent 80,000 80,000 68,000 50,000 (18,000)

United for Families - Foster Parent Retention 14,396 16,338 20,000 15,000 (5,000)

United for Families - Camp Foster Child 12,869 6,846 0 0 0

Needs Assessment 15,980 0 0 0 0

Forensic Exams for Children 20,000 0 0 0 0

Total Children’s Services $1,202,652 $1,077,304 $882,700 $768,100 ($114,600)


166

STATE AGENCIES, NON-PROFIT ORGANIZATIONS, CHILDREN’S SERVICES AND QUASI-NON-PROFIT ORGANIZATIONS

STATE AGENCIES New Horizons of the Treasure Coast - is a State-contracted facility providing substance abuse and mental health service programs. Pursuant to Florida Statutes Chapter 394, the Department of Children and Family Services was appointed to coordinate a statewide system of comprehensive, coordinated alcohol, drug abuse and mental health services. The Department of Children and Family Services is authorized to contract with local organizations to establish and operate programs to provide these services. Under the statute, contracted costs for community alcohol and mental health services, with specified exemptions, require local participation on a 75-to-25 state-to-local ratio. State Health Department - is the Indian River County Public Health Unit. Under Florida Statutes, Chapter 154, a contractual agreement between the County and the State is required to establish and maintain a full-time public health unit. Three areas of service are provided - environmental health, communicable disease control and primary care for those unable to obtain such services due to lack of income or other barriers beyond their control. Department of Juvenile Justice - is the Indian River County and State Juvenile Detention Cost Share Project. Under Florida Statutes, Section 985.2155, each county shall pay the costs of providing detention care, exclusive of the costs of any preadjudicatory nonmedical, educational or therapeutic services for juveniles for the period of time prior to final court disposition. State Forest Service - provides fire protection of all forest and wild lands within the County. Under Florida Statutes, Chapter 125.27, the County must enter into an annual agreement with the Division of Forestry of the Department of Agriculture and Consumer Services for the establishment and maintenance of this County service. The fire protection costs are funded by State and Federal funds. Part of the State funds is an annual County assessment equal to the total forest and wild lands acreage within each County multiplied by 3 cents. The County’s assessment is for 102,657 acres. Treasure Coast Regional Planning Council - was created under the Florida Regional Planning Council Act (State Statute Chapter 186.501). Regional planning councils were created primarily to establish a common system for area-wide coordination and cooperative activities of federal, state and local governments and to enhance the ability and opportunity of local governments to resolve issues and problems transcending their individual boundaries. Regional transportation policy and associated land development coordination are examples of such planning issues. Besides local government voting members, the council includes nonvoting representatives from the appropriate water management district, the Department of Transportation, the Department of Environmental Protection, and the Department of Commerce. Indian River County participates in an interlocal agreement whereby operating costs of the council are shared with Palm Beach, Martin, and St. Lucie counties based on a per capita assessment. Funding by the County governments involved is required pursuant to Chapter 163.02 of the Florida Statutes. Guardian ad Litem – Under Florida Statutes Chapter 29.008, counties are required by Article V of the State Constitution to fund the cost of various services such as staffing costs, communications services and cost of lease, maintenance, utilities and security of facilities for the guardian ad litem program. A Guardian ad Litem is a volunteer appointed by the court to protect the rights and advocate the best interests of a child involved in a court proceeding. Victim’s Assistance Program - is under the Victim Service Program of the State Attorney’s Office. Staffing costs (director, victim advocates and secretarial support), telephone costs and staff mileage reimbursement for this division are shared by Indian River, St. Lucie, Martin and Okeechobee Counties.


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State Attorney - is elected for each judicial circuit. The office’s responsibilities include appearing in the circuit and County courts within its judicial circuit and prosecuting or defending on behalf of the State all suits, applications, or motions, civil or criminal, in which the State is a party. Other duties involve attending grand jury sessions when required, summoning and examining witnesses for the State and assisting the State Attorney General on appeals from its respective circuit to the Supreme Court. Pursuant to Florida Statute 27.34, the County shall provide this office with office space, utilities, telephone services, custodial services, library services, transportation services and communications services. Indian River County provides its share of these costs along with the other counties within the 19th Judicial Circuit. Public Defender - is an elected position. This office is mandated by law to handle the defense of all persons declared indigent by the court and charged with a criminal offense. Pursuant to Florida Statute 27.54, the County shall provide this office with office space, utilities, telephone services, custodial services, library services, transportation services, communications services and payment of pretrial costs. Indian River County provides its share of these costs along with the other counties of the 19th Judicial Circuit.

Medical Examiner - is appointed by the Governor for each medical examiner district established by a State Medical Examiners Commission. Per State law, the medical examiner shall determine the cause of death under specified circumstances and shall make or have performed such examinations, investigations, and autopsies, as the examiner shall deem necessary. Per Fla. Statute Chapter 406.08, fees, salaries and expenses of this office are to be paid by the County. Indian River County is part of the Medical Examiner Florida District 19, which also covers St. Lucie, Martin and Okeechobee counties. The cost of the district’s examiner is shared by the four counties.

NON-PROFIT ORGANIZATIONS Children’s Services Advisory Committee - is an advisory board to the County Commissioners, which is comprised of major stakeholders in children’s issues. The network evaluates the needs of children in the community, and recommends priorities for funding by the BCC.

Indian River County Mental Health Collaborative - The Mental Health Walk-In Center is designed to provide immediate access to mental health services for Indian River County residents in need of crisis intervention, risk assessment, medications, counseling, case management, referrals, family support and education.. CHILDREN’S SERVICES Big Brothers/Big Sisters of Indian River County – Children of Prisoners to Children of Promise - A community based program that will help to fund one-to-one mentoring for children whose family member(s) are incarcerated in state or federal prison, and builds and strengthens families with the help of caring adult volunteers who become mentors and role models. Boys & Girls Club of Indian River County – Sebastian - Programs that provide a wide range of supervised recreational activities and delinquency prevention services for children and youth of all ages and backgrounds, but particularly for disadvantaged youth, through membership in boys and/or girls clubs. This program will serve children in the Sebastian area. Boys & Girls Club of Indian River County – South County Branch - Programs that provide a wide range of supervised recreational activities and delinquency prevention services for children and youth of all ages and backgrounds, but particularly for disadvantaged youth, through membership in boys and/or girls clubs.


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Boys & Girls Club of Indian River County – Youth Volunteer Corps - The purpose of this primary prevention, and secondary prevention program is to give all Indian River County youth, ages 11-18, positive activities outside of school hours, which are well structured, educationally based; productive and meaningful and help build leadership skills and raise self-esteem. Catholic Charities – Samaritan Center - Programs that provide a temporary place to stay for people who have no permanent housing. This program is eligible to a family unit consisting of at least one adult with at least one child (age 0-17) or pregnant female 18 years or older. CCCR Community Child Care Resources, Inc. – Children in Centers - Offers programs that underwrite the cost of child care in public and private child care centers for low-income families in situations where the parent(s) are working, in school or in training programs. Also offers classes for parents and/or for parents and their children that focus on developmental stages of maturation from infancy through adolescence and child rearing problems that arise with each stage. CCCR Community Child Care Resources, Inc. – Psychological Support - Offers programs that provide a wide variety of therapeutic interventions for parents who are experiencing emotional difficulties or conflicts concerning their role as parents. Dasie Bridgewater Hope Center – Program designed to help educate and ensure the safety of youngsters who normally would have to stay unsupervised in their homes after school or throughout the day because their parents are working and childcare is unavailable. Early Learning Coalition – Program designed to provide affordable and accessible quality early childcare and education to eligible children ages birth-8 and to support family skill building. Exchange Club Castle – Safe Families - Offers programs that teach skills that enable parents to deal constructively and consistently with a broad spectrum of child rearing problems which may include sibling rivalry; school behavior and performance; poor self-esteem; drug use; and a wide range of negative, acting-out behaviors. This intensive program serves at-risk children (0-18 yrs.) who live in family situations that could lead to long-term problems. Gifford Youth Activities Center – Youth and Family Guidance Program - Provides on-site counseling services to at-risk students and their families for the purpose of addressing emotional, behavioral, and academic problems that may impede on the academic success of the students they serve. Healthy Start Coalition – Healthy Families - Offers programs that provide a wide variety of social services that are designed to support the healthy development of families; improve family interaction skills and help fragile families to resolve their problems at a pre-crisis stage before they become unmanageable. This is a voluntary primary prevention program designed to promote positive parenting and healthy child growth and development. Healthy Start Coalition – TLC Newborn - Offers programs that provide educational and supportive services for new parents or parents who are expecting a child to prepare them on an emotional and practical level for the impact that a newborn will have upon their lives and relationships.


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Redland Christian Migrant Assoc. – This program provides substitute parental care for children during some portion of a twenty-four hour day by providing high quality child care and comprehensive services to families in need in four child development centers in Indian Rive County.

Substance Abuse Council of Indian River County – Life Skills - Offers a three-year primary prevention program designed to be delivered in the school classrooms that targets individuals that have not yet developed drug use problems. The program teaches general self-management skills, social skills and information specifically related to drug use.

Substance Abuse Council of Indian River County – Prevent - Offers a ten-week individual and group counseling program that is targeted at reducing and preventing substance use/abuse among Indian River County youth.

Substance Abuse Council of Indian River County – Right Choice Program - Offers a program that provides individual, group or family therapy for individuals who abuse substances of any kind and/or for their families to help them better understand the nature of their physical and/or psychological dependency or impairment and to support their efforts to recover. United For Families – Foster Parent Mentor and Retention Program - Offers a mentoring program to educate foster parents about local resources and how to access them, to facilitate retention of foster homes and to decrease the number of disruptions in child placements.

QUASI-NON-PROFIT ORGANIZATIONS (1)

Care Net Pregnancy Centers of Indian River County - This program assists clients with their physical needs who are pregnant and considering adoption for their unborn child. Each client is encouraged to learn the responsibilities of parenting and the important role of motherhood. This program is funded entirely from revenue received from the State of Florida Department of Highway Safety and Motor Vehicles from the sale of Choose Life License Plates.

Community Transportation Coordinator (CTC) - is a County designated coordinator for transportation. County funding is used for grant matches for operational and capital expenses of the Community Coach public transportation program. The CTC coordinates and provides fixed route and demand response transportation services throughout the County. Currently the IRC Council on Aging is the designated transportation coordinator. Cultural Council of Indian River County - coordinates and promotes a comprehensive cultural program for the County. Approved funding is to provide funding for the cost of an Executive Director.

Economic Development Division - is part of the Vero Beach - Indian River County Chamber of Commerce. This division is a countywide economic / business development and retention program. County dollars are applied to staffing costs (director and administrative assistant) and operating expenses, including marketing expenditures. One half of staffing costs comes from private investment.

Gifford Youth Activity Center – was constructed as a multi-purpose community center, and provides programs and activities to develop youth into responsible productive adults. Goals of the center are to increase graduation rates, post secondary education, and the number of graduates entering the workplace prepared for highly skilled jobs. Funding will support the activities of the Center.

Humane Society - of Vero Beach is contracted by the County to provide animal shelter services in accordance with State law and the County Animal Control Ordinance. The Humane Society is authorized to issue animal licenses and works closely with the County’s Animal Control division. Payment is based on a per animal rate scale.


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Gifford Progressive Civic League – uses county monies for the maintenance and operational expense of the Gifford Community Center. The Center is used for adult literacy classes, parent workshops, anti-drug programs and other community-related programs. Treasure Coast Homeless Services Council, Inc. – is the lead agency for a HUD funded Continuum of Care Strategic Planning Group. The Council will operate a transitional housing program, which will take families from homelessness to community viability and permanent housing. (1) Quasi-non-profit organizations are designated as such because they provide services the County would have to provide directly if these organizations did not exist.

2009/2010 Budget

Municipal Service

Taxing Unit

2009/2010 Budget M.S.T.U. Detail

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MUNICIPAL SERVICE TAXING UNIT The Municipal Service Taxing Unit (M.S.T.U.) covers all expenditures related to the unincorporated areas of the County. Major sources of financing are ad valorem (property) taxes and the utility franchise tax as shown in the graph below. Services provided from the M.S.T.U. include countywide recreation facilities, community development, County planning, code enforcement, conservation lands management, and telecommunications. A portion of the Sheriff’s law enforcement expenditures are paid for by a transfer to the General Fund, as well (see chart on next page).

M.S.T.U. Fund Revenue for Fiscal Year 2009/2010

Franchise T ax29.8%

1/2 Cent Sales Tax11.9% Local Sources

11.4%

Stat e Sources4.9%

Cash Forw ard7.6%

A d Valorem Taxes34.4%

Similar to the General Fund, most increases/decreases in M.S.T.U. expenditures are borne by the (property) taxpayers of Indian River County. Many M.S.T.U. fund revenues are projected to decrease, while Franchise Fee revenues are one of the few revenues projected to increase.


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M.S.T.U. Budget by Function

for Fiscal Year 2009/2010


Public Safety2.1%

Transportation1.7%


Cash Forward1.8%

Contingencies0.7%

Fund Transfer - Transportation

18.2%


Fund Transfer - Public Safety

56.9%

As shown in the graph above, fund transfers out constitute the largest expenditure category for the M.S.T.U. (75.1% of total expenses). This amount consists of a transfer to the General Fund for 60% of the law enforcement budget of the Sheriff’s Department, and a transfer to the Transportation Fund. The second largest portion of the M.S.T.U. budget (13.2%), culture/recreation, funds the County Recreation Department. This is the seventh full year that the M.S.T.U. has funded this 100%, in past years funding was shared by the M.S.T.U. and the General Fund.


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MUNICIPAL SERVICE TAXING UNIT REVENUE


Ad Valorem Taxes $11,374,151 $11,444,784 $11,088,678 $9,750,923 ($1,337,755) Franchise Fees 10,332,099 10,636,108 10,101,723 10,250,356 148,633 Occupational Licenses 206,780 198,687 185,000 180,000 (5,000) Building Permits 427,490 272,625 255,000 160,000 (95,000) Federal Grants 52,504 153 0 0 0 State Grants 15,349 13,550 12,500 10,000 (2,500) State Shared Revenues 6,887,651 6,399,520 5,425,023 4,750,702 (674,321) Culture/Recreation Revenues 561,953 802,071 884,776 756,550 (128,226) Other Charges for Services 37,882 49,916 55,000 50,000 (5,000) Violation of Local Ordinances 64,750 150,900 50,000 50,000 0 Interest 862,443 746,481 271,500 192,000 (79,500) Other Miscellaneous Revenue 16,117 29,712 14,514 4,753 (9,761) Non Operating Sources 0 665,326 3,857,137 873,736 (2,983,401) Total MSTU Revenue $30,839,169 $31,412,833 $32,200,851 $27,029,020 ($5,171,831)

MUNICIPAL SERVICE TAXING UNIT EXPENSE BY DEPARTMENT

Actual Actual Budget Budget Change from Dept Department Name 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year 104 North County Aquatic Center $803,640 $915,533 $881,204 $766,869 ($114,335) 105 Gifford Aquatic Center 375,446 369,842 340,980 288,364 (52,616) 108 Recreation 1,400,782 1,339,991 1,432,582 1,174,385 (258,197) 110 Agencies 0 1,606,109 3,200,000 0 (3,200,000) 116 Ocean Rescue 888,321 975,430 966,942 857,363 (109,579) 161 Shooting Range 0 427,877 409,885 351,462 (58,423) 199 Reserves-B.C.C. 23,465,819 21,878,707 22,454,996 21,450,374 (1,004,622) 204 Planning And Development 203,041 212,703 219,373 215,660 (3,713) 205 County Planning 1,462,804 1,563,287 1,325,649 1,007,329 (318,320) 207 Env. Planning/Code Enforce. 557,849 578,566 581,614 554,548 (27,066) 210 Parks 113,271 116,323 134,099 125,112 (8,987) 214 Roads And Bridges 41,422 14,317 19,830 19,830 0 234 Telecommunications 149,707 159,635 143,697 127,724 (15,973) 400 Tax Collector 81,787 76,492 90,000 90,000 0

Total M.S.T.U. Expenses $29,543,889 $30,234,812 $32,200,851 $27,029,020 ($5,171,831)


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ORGANIZATION CHART OF DEPARTMENTS FUNDED BY MUNICIPAL SERVICE TAXING UNIT

Tax CollectorSheriffCounty

Administrator


RecreationDirector

General ServicesDirector

CommunityDevelopment

Director

Public WorksDirector

T elecommunicationsCommunity

DevelopmentCountyPlanning

EnvironmentalPlanning & Code

Enforcement

RecreationDepartment

Parks DivisionConservation

Lands Program

Shooting Range

Partial Funding from M.S.T.U.

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I L ___________ _

---------7 I - - - ------7

I

c ______ l ______ a

I I l

, _____ r ____ _

I

•


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RECREATION Statement of Function The Indian River County Recreation Department provides, operates and publicizes recreational programs and facilities for the use of County residents and visitors of all age groups. It also provides trained, certified water safety personnel at County beaches and aquatic facilities. Funding for the various programs and administrative costs come solely from the County’s M.S.T.U. fund. This department accounts for the cost of programs directed at residents living in the unincorporated areas of the County. 2008/2009 Accomplishments Installed a Colorado Timing System scoreboard at the North County Aquatic Center. Opened the new Golden Sands Beach Park and renovated the Wabasso Beach Park. Won NACO and NACPRO awards for the North County Aquatic Center. Renovated South County Regional Park playground.. Partnered with Pointe West for the sixth season of “Screen on the Green” and “Winter Fest.” Partnered with the Treasure Coast Sports Commission to host economic impacting tournaments and events. Implemented a recreation swim team (Dolphins) at Gifford Aquatic Center. 2009/2010 Goals and Objectives Goal: Provide comprehensive leisure and recreation programs and aquatic activities focusing on youth within the challenge of fiscal restraint using CORE values. Objectives: Implement priority core programs, activities and facility operations. Continue to partner with community organizations and businesses to enhance the delivery of recreational

services in the most efficient and effective manner to residents and taxpayers. Through direct programming and partnerships continue the department’s role in crime and drug intervention for

children and young adults. Implement year-round youth programs focusing on physical and mental development with emphasis on

sportsmanship and fun. Provide beach and pool patrol safety through continued staff training. Host the 2010 State of Florida Special Olympic Aquatic Championships.


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RECREATION Performance Measures

Performance Indicator Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected 2009/2010

Guarded Beach Attendance 272,859 185,366 201,105 211,160 Total Beach Park Attendance N/A 415,051 437,302 459,167 Cost per ocean park participant N/A $2.35 $2.21 $1.86 North County Aquatic Center (NCAC) Pool attendance 70,811 72,212 75,183 72,000 Cost per NCAC participant $11.35 $12.68 $11.72 $10.65 Gifford Aquatic Center (GAC) pool attendance 19,692 18,263 10,516 9,917 Cost per GAC participant $19.07 $20.25 $32.42 $29.07 Athletic and Event Attendance N/A 8,673 14,730 16,000 Youth Athletic Volunteer Hours N/A 8,760 10,500 11,500 Value of Youth Athletic Volunteers N/A $91,679 $110,250 $120,750

(1) GAC projected at 80% due to operating change (winter). (2) NCAC projected 5% lower due to seasonal operation of zero depth pool. (3) Cost per participant is based on expenditure budget and does not include revenue. (4) Value based on $10.50 per hour.

Staffing

Actual

2006/2007 Actual

2007/2008 Budget

2008/2009 Budget

2009/2010 Change from

Prior Year Department Total FT 25 39 34 28 (6)

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RECREATION Expenditures

Dept. Department Name Actual

2006/2007 Actual

2007/2008 Budget

2008/2009 Budget


Prior Year 004-104 North County Aquatic

Personal Services $578,405 $628,961 $652,680 $541,845 ($110,835) Contractual Services 11,054 11,777 20,000 12,500 (7,500) Operating Expenses 124,167 175,943 142,024 147,524 5,500 Supplies Expense 65,096 83,445 62,000 64,000 2,000 Other Expenses 1,271 1,781 1,800 1,000 (800) Capital Outlay 23,648 13,625 2,700 0 (2,700) Total $803,640 $915,533 $881,204 $766,869 ($114,335)

004-105 Gifford Aquatic Personal Services $274,780 $293,308 $286,730 $216,864 ($69,866) Contractual Services 1,797 1,000 2,000 20,000 18,000 Operating Expenses 18,931 18,547 23,800 23,800 0 Supplies Expense 26,948 34,134 26,950 26,200 (750) Other Expenses 115 484 1,500 1,500 0 Capital Outlay 52,875 22,368 0 0 0 Total $375,446 $369,842 $340,980 $288,364 ($52,616)

004-108 Recreation Personal Services $947,763 $967,709 $888,014 $787,971 ($100,043) Contractual Services 60,461 79,500 54,845 57,500 2,655 Operating Expenses 196,161 148,575 162,380 156,120 (6,260) Supplies Expense 65,397 38,494 137,503 51,454 (86,049) Other Expenses 121,069 105,103 177,840 121,340 (56,500)

Capital Outlay 9,931 611 12,000 0 (12,000) Total $1,400,782 $1,339,991 $1,432,582 $1,174,385 ($258,l97) 004-116 Ocean Rescue

Personal Services $851,776 $932,463 $935,382 $828,513 ($106,869) Contractual Services 3,644 5,659 4,000 3,500 (500) Operating Expenses 1,720 2,998 3,600 2,650 (950) Supplies Expense 20,798 20,191 23,960 22,700 (1,260)

Capital Outlay 10,383 14,118 0 0 0 Total $888,321 $975,430 $966,942 $857,363 ($109,579)

Total Expenditures $3,468,189 $3,600,796 $3,621,708 $3,086,981 ($534,727)


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SHOOTING RANGE


Indian River County operates a complete public shooting range under a concession lease with the Florida Wildlife Conservation Commission. The Shooting Range is constructed on State owned land and developed by Indian River County through funds made available from the U.S. Fish and Wildlife Service. The range is structured to provide a safe, supervised facility for the patrons of the Treasure Coast. The facility is recreational in nature but also provides for the training of Law Enforcement Agencies in the area. The facility consists of a 5-stand (shotgun) range, a pistol range consisting of 35 firing stations, a rifle range with 29 stations including two 200-yard target firing stations, an air gun range, a 65-yard archery range, as well as a work-through sporting clays and a walk-through archery course. The facility is fully manned to insure maximum shooting safety. In addition to the recreational aspects of the range, it is also a hunter’s education training facility with courses taught by the Florida Wildlife Conservation Commission and the Shooting Range staff. At the Budget Office workshops held in July 2008, the Board of Commissioners approved moving the Shooting Range to the Recreation fund for the new fiscal year. This fund has been moved from the Enterprise Fund into the M.S.T.U. Fund. All previous fiscal year data has been shown in the Enterprise Fund section of the Budget. 2008/2009 Accomplishments Seventh full year with 9,050 new shooters using the shooting range. Ten Hunters Education Classes held with 411 students completing the course. Worked with several Boy Scout troops to teach gun safety and marksmanship on the Airgun and Rifle ranges. Hosted Sebastian River High School JROTC shooting program on the Airgun Range. Hosted Indian River County 4-H Shooting Programs Hosted the Florida Police and Fire Games with over 1,000 shooters in 7 events held over 6 days. Hosted two new shooting clubs, (1) .22 Rifle Club, (2) CMP M1 John Garand Match Hosted firearms training for the Indian River County Sheriff Office. (In service, Corrections & Reserves) Hosted law enforcement training for (2) new Police Departments. (Melbourne Beach and Indian River Shores) Hosted R.O.T.C. Training from Florida Tech University. Hosted Sporting Clays Events for Ducks Unlimited & Rocky Mountain Elk Foundation. 2009/2010 Goals and Objectives Continue to increase the use of the range by existing shooters and also to attract new shooters. Work with the Chamber of Commerce to bring events to the area. Develop clubs to increase usage of the shooting range. Continue to give speeches and presentations to increase the public awareness. Increase youth programs for shooting and gun safety. Promote a safe place for recreational and law enforcement shooting. Promote competitive and charitable shooting events throughout the year.


179

SHOOTING RANGE



Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected 2009/2010

Total number of safety/registration cards issued 6,784 6,784 9,050 5,100

Number of presentations made to promote facility 52 52 57 52

Maintained compliance with safety guidelines YES YES YES YES

Facilities Maintained:

Rifle and Pistol Range Stations 64 64 64 64

5-stand Shotgun Range 1 1 1 1

Sporting Clays Course 1 1 1 1

Archery Range 1 1 1 1



Expenditures


Personal Services $0 $298,678 $286,576 $263,305 ($23,271) Contractual Services 0 3,302 3,981 3,401 (580) Operating Expenses 0 39,917 32,993 32,615 (378) Supplies Expense 0 85,982 85,832 51,641 (34,191) Communications Expense 0 0 500 500 0 Total Expenditures $0 $427,877 $409,885 $351,462 ($58,423)

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M.S.T.U. RESERVES Statement of Function A general and administrative expense is charged to the majority of funds, which is used to reimburse the General Fund for centralized costs. This charge is included in the M.S.T.U. Reserves. The department is also used to account for fund transfers out, reserves for contingency and cash forward expense. Cash forward is a type of working capital reserve account used to estimate expenses from October 1 of the ensuing fiscal year until the time revenues for the new year are expected to be available. Reserves for Contingency provide a cushion for unforeseen expenditures during the year in the case of emergencies or additional projects. The Fund Transfers Out support the Transportation Fund, the law enforcement activities of the Sheriff. As shown in the chart earlier in this section, about 56.9% of the transfers are for law enforcement while 18.2% helps fund transportation. Expenditures

Fund/Department 004-199

Actual 2006/2007

Actual 2007/2008

Budget 2008/2009

Budget 2009/2010

Change from Prior Year

Contractual Services $505,906 $522,474 $486,332 $452,010 ($34,322) Fund Transfer 22,959,913 21,356,233 21,200,110 20,309,159 (890,951) Contingencies 0 0 18,554 190,524 171,970 Cash Forward 0 0 750,000 498,681 (251,319) Total Expenditures $23,465,819 $21,878,707 $22,454,996 $21,450,374 ($1,004,622)


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COMMUNITY DEVELOPMENT Statement of Function It is the purpose of this department to establish and implement a comprehensive planning program to guide and control future development within Indian River County. The planning process is intended to promote, protect and improve public health, safety, appearance and general welfare; prevent overcrowding of land and avoid undue concentration of population; facilities, housing and other required services, and conserve, develop, utilize and protect natural resources within the County. The Community Development Department consists of the Planning and Development, County Planning, Environmental Planning and Code Enforcement, Metropolitan Planning Organizations (MPO), State Housing Initiative Program (SHIP), Hurricane Housing Recovery (HHR), and Building Divisions. As the Administrative component of the Community Development Department, the Planning and Development division’s purpose is to coordinate and manage the activities of the divisions within the Community Development Department. 2009/2010 Goals and Objectives Goal: Provide effective planning and implementation of services through orderly growth management, setting levels of service standards, and promoting and pursuing a positive economic development environment in order to meet all County comprehensive plan goals.

Objectives: Maintain State compliance of the Comprehensive Plan. Enhance computerization and increase productivity in all areas of responsibility. Ensure that all department projects and reviews are completed on time. Staffing

Actual

2006/2007 Actual

2007/2008 Budget

2008/2009 Budget


Prior Year Department Total FT 2 2 2 2 0

Expenditures


Actual 2006/2007

Actual 2007/2008

Budget 2008/2009

Budget 2009/2010


Personal Services $193,879 $206,447 $211,659 $207,990 ($3,669) Operating Expenses 6,436 4,863 5,450 5,450 0 Supplies Expense 2,727 1,392 2,264 2,220 (44) Total Expenditures $203,041 $212,703 $219,373 $215,660 ($3,713)

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COUNTY PLANNING

Statement of Function The County Planning Division consists of two sections - Long Range Planning and Current Development. Activities include implementing the comprehensive plan by updating and modifying land development regulations (LDRs); preparing Comprehensive Plan Evaluation and Appraisal Report; undertaking special planning efforts (e.g. corridor and small area plans); reviewing, issuing, and tracking permits; maintaining a concurrency management system; approving site plans and plats; updating zoning, land use and other maps; and participating in a wide variety of advisory committees and boards which involve interlocal governments and community representatives. Areas of involvement also include affordable housing and zoning matters.


Prepared EAR (Evaluation and Appraisal Report) for all 15 elements and sub-elements of the comprehensive plan.

Continued to implement the South County Initiative, the CR 510 Joint Planning Area Imitative, and the 98th Avenue Initiative.

Continued to implement Coordinated with developers and staff on the CR 510 Joint Planning Area Initiative. Coordinated and conducted Public School Planning activities, including reviews of school site plans and

development of the school concurrency annual assessment. Initiated, coordinated, and provided leadership on school concurrency issues and requirements. Completed CDBG DRI work activities. Completed CDBG work for the Gifford Fire Station. Worked on the CDBG Wilma Project. Worked on CDBG NSP Tasks Updated IRC Local Housing Assistance Plan. Continued GIS mapping activities for special planning studies, and the commercial/industrial database guide. Coordinated and staffed mining workshops and mining regulation evaluations. Completed work on various LDR and emergency ordinances and regulatory initiatives, including committee and

workshop meetings. Revised and continued production of Community Development Report. Coordinated with and provided comments on projects in adjacent jurisdictions (St. Lucie County, Okeechobee

County, Vero Beach, Fellsmere). Maintained HHR plan Completed all of the HHR work activities.. Provided staff support for the following boards and committees:

Board of County Commissioners Planning and Zoning Commission Technical Review Committee Board of Adjustments Professional Services Advisory Committee Affordable Housing Loan Review Committee Affordable Housing Partnership Committee Affordable Housing Advisory Committee Economic Development Council Enterprise Zone Development Agency Economic Development Division SR60 Corridor On-Going Review Committee Wabasso Corridor On-Going Review Committee


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COUNTY PLANNING 2008/2009 Accomplishments (Cont’d)

North Barrier Island on-Going Review Committee Public School Planning Staff Working Group Public School Planning Elected Officials Oversight Committee Public School Planning Citizens Oversight Committee Public School Planning and Technical Advisory Committee

2009/2010 Goals and Objectives Long Range Planning Section: Review and process all Comprehensive Plan and rezoning requests promptly and efficiently. Complete all economic development planning activities, concurrency applications, and traffic impact fee

calculations and collections in a timely manner. Complete all CDBG NSP activities. Complete EAR based Comprehensive Plan Amendments. Complete all CDBG Wilma tasks. Current Development Section: Complete all development reviews in specified time frames (i.e. site plans, administrative approvals, and plats)

in a manner that is efficient, implements the comprehensive plan and LDRs, is responsive to applicants, and involves all interested parties.

Accomplish all special planning projects, such as corridor and special small area plan studies, public school planning activities, and LDR changes in a timely manner.

Long Range Planning Section



Actual FY 2007/2008

Actual FY 2008/2009

Projected 2009/2010

Total Comprehensive Plan amendments processed 8 6 2 5 % Comp. Plan amendments in compliance with State reg. 100% 100% 100% 100% Total zoning ordinance amendments processed 16 6 3 5 #Comprehensive Plan/rezoning public hearings held 56 30 12 25 Total planner-of-the-day inquiries answered 9,357 5,229 4,605 5,500 Comp. Plan/rezoning pre-application conferences 20 25 21 25 Concurrency Certifications 771 502 191 300


184

COUNTY PLANNING

Current Development Section



Actual FY 2007/2008

Actual FY 2008/2009

Projected 2009/2010

Total major & minor site plan approvals 89 83 40 45 Total administrative approvals 164 198 116 125 Preliminary/final plat approvals 45 28 11 10 Pre-application conferences held 110 75 36 45 Technical Review Committee (TRC) formal project reviews 135 92 37 45 Application requests processed 3,900 2,700 1,500 1,700 Total inquiries handled 6,000 5,000 4,000 4,000 Single family resident reviews (homes, fences, driveways, sheds)

5,750 4,300 2,000 2,300

Staffing

Actual

2006/2007 Actual

2007/2008 Budget

2008/2009 Budget


Prior Year Department Total FT 16 16 12 9 (3)

Expenditures


Actual 2006/2007

Actual 2007/2008

Budget 2008/2009

Budget 2009/2010


Personal Services $1,069,071 $1,038,502 $921,350 $701,809 ($219,541) Contractual Services 100,138 59,030 26,000 9,400 (16,600) Operating Expenses 192,275 244,999 255,795 189,044 (66,751) Supplies Expense 15,953 19,081 17,295 15,028 (2,267) Other Expenses 78,481 200,449 105,209 92,048 (13,161) Capital Outlay 6,887 1,227 0 0 0 Total Expenditures $1,462,804 $1,563,287 $1,325,649 $1,007,329 ($318,320)

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185

ENVIRONMENTAL PLANNING AND CODE ENFORCEMENT


The two main responsibilities of this section are to implement County comprehensive plan environmental policies and to enforce general codes and ordinances enacted by the County to protect community standards. Specific duties involve approving various permits (e.g. land clearing, tree removal, sign zoning, home occupations), issuing code violation citations, and performing site plan reviews and inspections. Environmental planning also falls under this section's duties, including environmental aspects of comprehensive planning and site plan review. This section’s staff also coordinates several advisory committees, including the County Land Acquisition Advisory Committee (LAAC), the Conservation Lands Advisory Committee (CLAC) and the Historic Resources Advisory Committee (HRAC).


Worked on Evaluation and Appraisal Reports (EARs)-based draft amendments to four elements of the Indian River County Comprehensive Plan.

Provided staff support for the Land Acquisition Advisory Committee (LAAC), the Conservation Lands Advisory Committee (CLAC), the Historic Resources Advisory Committee (HRAC) and the Code Enforcement Board (CEB).

Implemented a $50,000 grant from the U.S. Fish and Wildlife Service for native plant community restoration on the Lost Tree Islands.

Oversaw drafting of a revised Oslo Riverfront Conservation Area (ORCA) management plan to include the Flinn Tract LAAC Site.

Coordinated with the County Conservation Lands Manager on stewardship reporting and management activities relating to County conservation lands.

Drafted an ordinance amending County noise regulations relating to emergency power generators. Obtained re-certification of a Class 6 rating under the National Flood Insurance Program (NFIP) Community

Rating System (CRS) program, resulting in a 20% reduction in flood insurance rate premiums for all policyholders in unincorporated Indian River County.

Coordinated with the St. Johns River Water Management District (SJRWMD) to plug or repair abandoned artesian wells with $20,000 in matching funds from the SJRWMD.

Coordinated with FEMA consultants, county engineers and county surveying staff on digital modernization of Flood Insurance Rate Maps (FIRMS).

Reviewed proposed site plan and plat projects for compliance with County environmental land development regulations.

Issued more than 500 zoning and environmental regulatory permits. Processed/resolved code violations on more than 2,000 individual properties. Participated in more than 400 hearings before the Indian River County Code Enforcement Board. Collected more than $96,000 in code enforcement fines. 2009/2010 Goals and Objectives Facilitate the land acquisition and management process under the County Environmental Lands Program. Process zoning and environmental permits in a timely manner. Complete Comprehensive Plan revisions based on Evaluation and Appraisal Reports (EAR) for the

Conservation Element, Coastal Management Element, Stormwater Management and Aquifer Recharge Elements of the Comprehensive Plan.

Process all zoning complaints and code violations, and complete all site inspections promptly and efficiently.


186

ENVIRONMENTAL PLANNING AND CODE ENFORCEMENT



Actual FY 2007/2008

Actual FY 2008/2009

Projected 2009/2010

Home Occupation permits 433 357 350 350 Land clearing permits 93 60 22 25 Tree removal permits 91 49 19 20 Pond permits 16 13 3 5 Dune maintenance permits 1 1 2 1 Wetland Resource permits 8 9 2 3 Sign permits reviewed 132 115 60 65 Total permits / approvals 984 791 582 585 Site inspections completed 1,850 2,200 1,195 1,200 Notice of violations 1,484 2,227 1,758 1,800 Violation complaints received 2,171 2,785 2,482 2,500 Code violations resolved 1,750 2,175 2,078 2,000 % of complaints resolved 80% 78% 84% 80% Environ. Land acquisition closings 4 7 0 1 RSF dock reviews 40 44 14 15 Pre-application conferences for Environmental permits 65 60 50 40 Walk-ins 2,250 2,300 1,600 1,500 Phone Calls 8,750 11,200 11,300 11,000

Staffing

Position Actual

2006/2007 Actual

2007/2008 Budget

2008/2009 Budget



Expenditures


Actual 2006/2007

Actual 2007/2008

Budget 2008/2009

Budget 2009/2010


Personal Services $488,720 $524,448 $520,536 $514,981 ($5,555) Contractual Services 23,267 5,019 25,000 5,000 (20,000) Operating Expenses 23,775 35,024 25,388 24,888 (500) Supplies Expense 8,751 11,611 10,690 9,679 (1,011) Capital Outlay 13,338 2,464 0 0 0 Total Expenditures $557,849 $578,566 $581,614 $554,548 ($27,066)

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187

PARKS DIVISION - CONSERVATION LANDS PROGRAM Statement of Function The primary purpose and objective of the Indian River County Conservation Lands Program is to protect, restore and sustain endangered ecosystems and associated rare and endangered species in Indian River County. Secondary objectives of the program include passive public recreation, preservation of open space, groundwater quality protection, flood protection, protection of historic and cultural resources, and general preservation of “quality of life.” The Conservation Lands Program is managed by the Conservation Lands Manger through the Parks Division and supervised by the Parks Superintendent. The Conservation Lands Manager and Parks Superintendent also work closely with the Community Development Department. 2008/2009 Accomplishments To date, Indian River County has purchased 36Conservation Areas consisting of approximately 11,913 acres.

These purchases have been made with partners and cost-share funds from various grant sources. Of these, the Conservation Lands Manager manages 2,569 acres.

As of May 2009, there are 16 conservation areas that have been formally opened to the public, including over 2,000 acres plus two conservation easements that are open to the public at least two times per year. By the end of 2010, it is anticipated that another conservation area will open, providing another area of approximately 150 acres to the public. These areas will have marked and maintained trails, trailhead kiosk with information and brochures and public tours.

Repaired Joe Earman Island (Lost Tree Islands) boat dock, walking platform and two pavilions. Began assessment of Archie Smith Fish House for renovation and grant funding. Florida Communities Trust Compliance: Compliance with FCT is maintained by the Conservation Lands

Manager and Chief of Environmental Planning & Code Enforcement by submitting Annual Stewardship Reports for all conservation areas purchased with FCT funds.

Mitigation Projects: Worked with Environmental Planning, St. Johns River Water Management District and other agencies to direct off-site mitigation work to prioritized Conservation Areas. Mitigation projects have proved to be very successful and the long term goals have been accomplished to restore areas heavily infested with exotics. Implemented several successful mitigation projects to assist with restoring wetlands and adjacent uplands.

Public Relations/Education: Attend/present information at various schools and civic organizations. Attended organized group meetings as available to educate teachers, students and others on issues related to conservation lands. Responded to general inquires regarding conservation areas. Provided additional information through printed material at public conservation lands and through a brochure summarizing conservation areas acquired to date.

Volunteers recruited to assist with exotics control, trail maintenance and species inventories. Work has been completed with volunteer assistance at Captain Forster Hammock Preserve and Prange Island Conservation Area. Completed formal adoption with Coastal Tech for Prange island Conservation Area, approved by the BCC.

Sebastian Area-Wide Florida Scrub Jay Habitat Conservation: Continued compliance with USFWS for the Sebastian Area-Wide Florida Scrub-Jay Habitat Conservation Plan by monitoring processes using GPS system, collecting necessary data, writing annual report to USFWS and conducting habitat maintenance and restoration. These properties include the Pelican Island Elementary School Scrub Jay Habitat, the North Sebastian C.A., Sebastian Scrub C.A. and Wabasso Scrub C.A. Remain active in the newly created Brevard-Indian River County Scrub Jay Working Group and South-east Florida Scrub Habitat Working Group to gather information from other agencies on jay movement, successes and failures.


188

PARKS DIVISION - CONSERVATION LANDS PROGRAM 2008/2009 Accomplishments (Cont’d) Mitigation Projects: Work with Environmental Planning, St. Johns River Water Management District, Florida

Fish & Wildlife Conservation Commission, FLDEP, US Fish & Wildlife Service, and other agencies to direct off-site mitigation work to prioritized Conservation Areas.

Continue to treat exotics on all conservation lands acquired. With assistance from the DEP Herbicide Bank, reduce costs of herbicides. Assign mitigation projects to conservation lands with wetlands. Use tree mitigation for upland areas that may require additional plantings.

Assist with environmental issues related to County projects, e.g. gopher tortoises, scrub jay surveys, environmental assessments, etc.

2009/2010 Goals and Objectives Public Relations/Education: Continue to provide information on public conservation lands through various

media outlets, e.g. web, public service announcements and media relations. HCP Compliance: Continue compliance with USFWS for the Sebastian Area-Wide Florida Scrub-Jay Habitat

Conservation Plan by monitoring processes using GPS system, collecting necessary data, writing annual report to USFWS and conducting habitat maintenance and restoration.

Florida Communities Trust Compliance: Maintain compliance with FCT by the Conservation Lands Manager and Chief of Environmental Planning & Code Enforcement by submitting Annual Stewardship Reports for all conservation areas purchased with FCT funds.

Mitigation Projects: Work with Environmental Planning, St. Johns River Water Management District, US Fish & Wildlife Service, Florida Department of Environmental Protection Agency and other agencies to direct off-site mitigation work to prioritized Conservation Areas.

Continue to treat exotics on all conservation lands acquired. With assistance from the DEP Herbicide Bank, reduce costs of herbicides. Assign mitigation projects to conservation lands with wetlands. Use tree mitigation for upland areas that may require additional plantings.



Actual FY 2007/2008

Actual FY 2008/2009

Projected 2009/2010

# of Conservation Areas Managed 28 30 30 31 # of Conservation Areas Managed -Acres 2,382 2,570 2,569 3,825 # of Conservation Areas Managing for Exotics Removal -Acres 2,382 2,400 2,569 3,825

# of Conservation Areas Developed for Public Use 17 16 16 17 # of Conservation Areas Developed for Public Use -Acres 1,992 1,988 2,000 2,150 Boardwalks/Observation Towers (Platforms) 9 10 12 13 Trails (Miles) 20 30 30 40 Docks 6 6 6 6 Restrooms 2 2 2 2


189

PARKS DIVISION - CONSERVATION LANDS PROGRAM

Staffing

Actual

2006/2007 Actual

2007/2008 Budget

2008/2009 Budget



Expenditures


Actual 2006/2007

Actual 2007/2008

Budget 2008/2009

Budget 2009/2010


Personal Services $101,370 $110,834 $116,849 $115,782 ($1,067) Operating Expenses 2,969 3,351 3,849 5,305 1,456 Supplies Expense 7,713 2,138 2,651 3,975 1,324 Communications Expenses 0 0 50 50 0 Capital Outlay 1,218 0 10,700 0 (10,700) Total Expenditures $113,271 $116,323 $134,099 $125,112 ($8,987)

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190

ROAD AND BRIDGE Statement of Function This department is used on occasion to account for County demolition costs of condemned structures as approved by the Board of County Commissioners. Expenditures


Actual 2006/2007

Actual 2007/2008

Budget 2008/2009

Budget 2009/2010


Contractual Services $41,422 $14,317 $19,830 $19,830 $0 Total Expenditures $41,422 $14,317 $19,830 $19,830 $0

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191

TELECOMMUNICATIONS Statement of Function This department plans and implements deployment strategies for telecommunications infrastructure and services used by the County, acts as a point of contact for entities wanting to place wireless services support structures on County properties, plans, designs and oversees the building of extensions to the fiber optic cable network owned by the County, City of Vero Beach and the School Board. The Telecommunications Division oversees, supports, and expands the voice communications network of connected telephone switches and Internet Protocol (IP) voice devices. The Telecommunications Division has traditionally been the point of contact for Cable Television issues including coordinating some cable extensions to County buildings and coordinating the Government Access Channel. 2008/2009 Accomplishments

Coordinated the design/build project for fiber optic cable reinforcement north of the EOC to 66th Avenue. Functioned as the Franchise Coordinator for the Comcast agreement until the State takeover date in July 2009. Deployed fiber optic cable connectivity and a new telephone system for the new Brackett Library. Coordinated the design/build of fiber optic cable from 43rd Avenue to the new Fire Rescue Station 12 and the

Central Wastewater Treatment Plant. Deployed an interim communications platform for Dodgertown. Worked with the City of Sebastian and the Emergency Services organization to design and provide a fiber optic

cable path and the necessary electronics for support to the new PSAP in the Sebastian Police Department. Built a 16+ port portable mixer board for remote meeting of the County Commissioners. 2009/2010 Goals and Objectives

Change the network path between the EOC and the County Administrative Complex. If funds become available, replace the voice mail/auto attendant system at the County Administrative Complex. Enhance Aimworx for county reporting of telephone activity. Develop redundant fiber optic cable routes to key County installations. Develop a proposal for consideration of Government Access Channel transmission on AT&T’s U-Verse. Conduct a reconciliation of the joint fiber optic cable network. Evaluate wireless backup systems for major County installations. Develop upgrade strategy for Fire Rescue Station 1.


192

TELECOMMUNICATIONS Staffing

Actual

2006/2007 Actual

2007/2008 Budget

2008/2009 Budget



Expenditures


Actual 2006/2007

Actual 2007/2008

Budget 2008/2009

Budget 2009/2010


Personal Services $94,641 $113,906 $100,492 $98,894 ($1,598) Contractual Services 39,491 33,686 29,316 20,770 (8,546) Operating Expenses 6,238 6,267 7,704 7,600 (104) Supplies Expense 2,077 1,733 1,185 460 (725) Communications Expenses 5,383 4,043 3,500 0 (3,500) Capital Outlay 1,878 0 1,500 0 (1,500) Total Expenditures $149,707 $159,635 $143,697 $127,724 ($15,973)

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193

TAX COLLECTOR Statement of Function The Tax Collector is a separately elected Constitutional Officer of the County. This budget is approved by the State Department of Revenue. Fees are charged to the County’s various taxing authorities based on a legislated percentage of taxes collected for each authority. This department is used to account for the portion of net Tax Collector fees charged to the M.S.T.U. for the collection of ad valorem taxes. Expenditures


Actual 2006/2007

Actual 2007/2008

Budget 2008/2009

Budget 2009/2010


Transfer to Constitutional $81,787 $76,492 $90,000 $90,000 $0 Total Expenditures $81,787 $76,492 $90,000 $90,000 $0

I I I I I I I

2009/2010 Budget

Transportation Fund

2009/2010 Budget Transportation Fund Detail

194

TRANSPORTATION FUND The Transportation Fund includes expenditures incurred for the maintenance and repair of County roads. Public Works, County Engineering, Traffic Engineering and Road & Bridge departments receive financing from this fund. Staff members of these departments also oversee road and drainage projects in other funds, like Optional Sales Tax, Secondary Roads Construction, and the street lighting districts. The actual capital projects are generally financed by these other funds, and as a result are not presented in this section

Transportation Fund Revenues for Fiscal Year 2009/2010

Local Sources8.3%

Cash Forward13.7%

Fund Transfers-General Fund

27.7%

Fund Transfers-MSTU33.9%

State Sources16.4%

Over half of the Transportation Fund revenues come from General Fund and M.S.T.U. fund transfers. Therefore, during the budget approval process, this fund is presented along with the ad valorem taxing funds.


195

Gas Tax Revenues

For the Years 2001-2010

0.00

0.50

1.00

1.50

2.00

2.50

3.00

2001 2002 2003 2004 2005 2006 2007 2008 2009 2010

Mill

ion

s $

Constitutional County

Another major source of funds is gas tax, which makes up 15.2% of revenues. The Constitutional Gas Tax and the County Gas Tax are formula driven distributions from the state, and must be used for transportation-related services. Transportation Fund Revenues


Other Licenses Fees and Permits $150,858 $94,894 $102,500 $70,000 ($32,500) Federal Grants 1,268,290 510,718 0 0 0 State Grants 232,685 257,502 195,000 209,000 14,000 State Shared Revenues 2,472,555 2,328,455 2,297,684 2,182,337 (115,347) Governmental Revenues 11,573 42,002 11,000 14,000 3,000 Transportation Revenues 37,217 33,797 30,000 32,000 2,000 Other Charges for Services 100,656 50,660 80,000 55,000 (25,000) Interest 387,471 321,303 150,000 106,000 (44,000) Impact Fees 64,608 113,883 175,000 10,000 (165,000) Disposition of Fixed Assets 14,975 14,320 0 0 0 Other Miscellaneous Revenue 439,659 376,980 2,187,576 920,121 (1,267,455) Fund Transfers 11,943,549 11,177,995 10,923,180 8,951,106 (1,972,074) Non Operating Sources 0 0 1,322,118 1,823,126 501,008

Total Transportation Fund $17,124,096 $15,322,508 $17,474,058 $14,372,690 ($3,101,368)


196

Transportation Budget by Function for Fiscal Year 2009/2010

Transportation87.9%

General Government2.6% Cash Forward

4.5%


Expenditures in the Transportation Fund are primarily (87.9%) for providing and maintaining roads and streets and their related facilities such as bridges, sidewalks, traffic control devices, streetlights, right of way and other facilities incidental to the proper movement of traffic along roads and streets. Administration of these programs makes up 2.6% of Transportation Fund expenditures, with Cash Forward and Contingencies making up the balance.

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197

ORGANIZATION CHART OF DEPARTMENTS FUNDED BY TRANSPORTATION FUND

CountyAdministrator


CountyEngineering

TrafficEngineering

StormwaterPublic WorksAdministration

Road & Bridge

Transportation Fund Expenditures by Department

Actual Actual Budget Budget Change from Dept Department Name 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year 199 Reserves-B.C.C. $1,106,728 $1,073,280 $1,863,526 $1,653,255 ($210,271) 214 Road And Bridge 8,435,689 7,868,320 8,490,380 7,296,153 (1,194,227) 243 Public Works 1,000,575 648,369 543,913 366,557 (177,356) 244 County Engineering 2,122,684 2,490,533 2,390,096 2,021,352 (368,744) 245 Traffic Engineering 2,229,448 2,253,266 2,434,127 2,425,658 (8,469) 247 Real Estate Acquisition 0 64,742 3,025 0 (3,025) 281 Stormwater 288,089 342,775 752,681 609,715 (142,966) 288 Development Improvements 0 0 996,310 0 (996,310)

Total Transportation Fund $15,183,213 $14,741,285 $17,474,058 $14,372,690 ($3,101,368)

------------7

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198

TRANSPORTATION RESERVES Statement of Function A general and administrative expense is charged to the majority of funds, which is used to reimburse the General Fund for centralized costs. This charge is included in the Transportation Fund Reserves. This department is also used to account for fund contingency reserves and cash forward expenses. Cash forward is a type of working capital reserve account used to estimate expenses from October 1 of the ensuing fiscal year until the time revenues for the new year are expected to be available. The Reserve for Contingency provides a cushion for unforeseen expenditures during the year in the case of emergencies or additional projects. Expenditures


Contractual Services $1,106,728 $1,073,280 $1,001,452 $888,628 ($112,824) Contingencies 0 0 97,074 125,000 27,926 Cash Forward 0 0 765,000 639,627 (125,373) Total Expenditures $1,106,728 $1,073,280 $1,863,526 $1,653,255 ($210,271)


199

ROAD AND BRIDGE Statement of Function It is the responsibility of the Road and Bridge division to ensure the safety and efficiency of the County's road network through a regularly scheduled program of maintenance, grading and paving. This program is to cover bridges, roadbeds, curbs, culverts, drains, sidewalks and bikeways within the unincorporated areas of the County. 2008/2009 Accomplishments Repaired 8,202 sq. ft. of sidewalk Resurfaced and improved 6.3 miles of road and paved .23 miles of road Placed millings on 6.5 miles of road Replaced 1,928 lf. of reinforced concrete pipe; and 4,039 lf. of corrugated metal pipe 2009/2010 Goals and Objectives Analyze current departmental methods to meet ever increasing citizens demands with fewer staff Enhance department efficiency Review current construction methods to help crews produce adequately Research database software for enhanced efficiency Review and verify paved and unpaved road lengths Performance Measures


Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected

2009/2010 Miles of unpaved roads 247.56 240.54 236.41 247.54 Miles of paved roads 369.27 384.33 391.79 394.79 Total miles of road maintained 616.83 624.87 628.20 642.33 Number of bridges maintained 78 78 78 78 Miles of Sweeping N/A 149.75 167.35 167.35 Cost per mile maintained $13,676 $12,592 $13,515 $11,359


200

ROAD AND BRIDGE Staffing

Actual Actual Budget Budget Change

from 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year


Expenditures


Personal Services $4,926,644 $4,839,608 $5,168,136 $4,623,879 ($544,257) Contractual Services 212,147 239,528 492,300 466,300 (26,000) Operating Expenses 1,030,894 1,154,796 1,085,162 985,007 (100,155) Supplies Expense 1,586,885 1,495,803 1,459,001 1,214,767 (244,234) Other Expenses 0 0 200 200 0 Communications Expense 2,442 1,320 5,000 5,000 0 Capital Outlay 675,353 134,793 279,581 0 (279,581) Project Expenditures 1,324 2,473 1,000 1,000 0 Total Expenditures $8,435,689 $7,868,320 $8,490,380 $7,296,153 ($1,194,227)

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201

PUBLIC WORKS

Statement of Function The Public Works department is the management center for planning and implementing engineering design, construction, and maintenance programs within the Engineering, Traffic Engineering, Coastal Engineering, Land Acquisition, Parks Maintenance, Stormwater Engineering, Fleet Management, Stormwater, and Road and Bridge Divisions. The function of the Public Works Department is to provide a complete infrastructure for transportation, parks, beaches, and stormwater systems within Indian River County, as well as meeting the fleet management needs of all County departments. 2008/2009 Accomplishments Completed construction of CR512 – Phase 4, 4-lane widening from I-95 to Sebastian Middle Completed construction of 17t Land SW improvement between 27th Avenue and 20th Avenue Completed construction of 20th Avenue widening between 17th Lane SW and 21st Street SW Reconstructed Wabasso Beach Park Reconstructed Golden Sands Park Paved 8th Street with asphalt millings from 58th Avenue to 82ne Avenue 2009/2010 Goals and Objectives Design, permit & construct Sector 3 Beach and Dune Renourishment Project Construct 66th Avenue between 16th Street and SR60 Construct 16th Street between 74th Avenue and 66th Avenue Resurface Old Dixie Highway Oslo Road to 16th Street Construct 53rd Street from 58th Avenue to US1 Construct 5th Street SW/43rd Avenue intersection Construct 26th Street between 82nd Street and 74th Avenue Widen Oslo Road to 4-lanes between n 43rd Avenue and 27th Avenue Widen 20th Avenue between 21st Street SW and 25th Street SW Performance Measures


Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected

2009/2010 Projects under design 5 6 29 30 Projects awarded for construction 5 5 5 5 Construction projects completed 5 5 12 10


202

PUBLIC WORKS Staffing



Expenditures


Personal Services $787,392 $381,922 $372,574 $222,142 ($150,432) Contractual Services 4,151 400 19,000 19,000 0 Operating Expenses 40,318 34,006 28,800 23,930 (4,870) Supplies Expense 29,832 27,972 17,280 10,087 (7,193) Other Expenses 78,481 200,449 104,559 91,398 (13,161) Capital Outlay 60,402 3,618 1,700 0 (1,700) Total Expenditures $1,000,576 $648,369 $543,913 $366,557 ($177,356)


203

COUNTY ENGINEERING Statement of Function The County Engineering division, which includes secondary Roads, provides design and surveying services for improvements and maintenance to roadways, parks and drainage systems in Indian River County. The division oversees and administers private development permitting according to the Land Development Regulations of the County and provides engineering services for other projects and departments. Some specific duties involve identifying and establishing boundaries of County-owned properties; furnishing details as to topography and unique features of properties that may affect future improvements and locating underground utilities. Additional functions include performing residential plan reviews, issuing right-of-way permits for residences and site plans and performing right-of-way and utility inspections. 2008/2009 Accomplishments

ROADWAY DESIGN PROJECTS AND PERCENT COMPLETED:

Old Dixie Highway at South Relief Canal Bridge and 100% Roadway Improvements

53rd Street (Lateral H Canal to Indian River Boulevard) 100% 58th Avenue Landscape (Oslo Road to SR 60) 100% Oslo Road (43rd Avenue to 27th Avenue) 95% Oslo Road (58th Avenue to 43rd Avenue) 95% 43rd Avenue (25th Street SW to Oslo Road) 95% 43rd Avenue (Oslo Road to 8th Street) 95% 66th Avenue (16th Street to 4th Street) 90% 66th Avenue (SR60 to 59th Street) 90% SR60 and 58th Avenue Intersection Improvements 90% 43rd Avenue (18th Street to 26th Street) 90% CR510 (CR512 to 75th Court) 80% CR510 (75th Court to 61st Drive) 80% 66th Avenue (59th Street to City Limits of Sebastian) 80% 101st Avenue Extension 60% 41st Street (38th Avenue to 32nd Avenue) 60% 45th Street Beautification (58th Avenue-43rd Avenue) 60% (curbing overlay)

SIDEWALK PROJECTS

8th Street Sidewalk (18th Court to Old Dixie Highway) 100% 8th Street Sidewalk (US1 to 6th Avenue) 100% North Indian River Drive Sidewalk (Sebastian City Limits to 100%

Roseland Road) Indian River Boulevard Sidewalk (12th Street to 17th Street) 90% Old Dixie Highway Sidewalk (US #1 to 65th Street) 30% CR 510 (Cattle Dip Site) Sidewalk 30% Rails to Trails CR512 20%


204

COUNTY ENGINEERING 2008/2009 Accomplishments (Cont’d)

MISCELLANEOUS PROJECTS

IR County Parks Maintenance Complex 100% Oslo Road Boat Ramp, Phase II 70% Bus Hub Site Plan 60% 82nd Avenue/4th Street Bridge 30% Bus Shelters 10%

COMPLETED CONSTRUCTION ROADWAY PROJECTS

CR 512, Phase IV (I-95 to Sebastian River Middle School) 17th Lane SW (27th Avenue to 20th Avenue) 20th Avenue SW (25th Street SW to 17th Lane SW) Oslo Boat Ramp, Phase I Powerline Road (CR 510 to Sebastian City Limits) 10th Court SW (Oslo Road to 7th Street SW) 1st Road (35th Avenue to 32nd Avenue) 53rd Street Bridge over I.R.F.W.C.D. Lateral H Canal 16th Street Bridge over I.R.F.W.C.D. Range Line Canal (74th Avenue) 56th Street Bridge over I.R.F.W.C.D. North Relief Canal 39th Avenue (69th Street to 71st Street)

COMPLETED SIDEWALK PROJECTS

12th Street Sidewalk (27th to 43rd Avenue)

PROJECTS UNDER CONSTRUCTION 5th Street SW and 43rd Avenue Intersection Improvement 66th Avenue (16th Street to SR 60) 16th Street (74th Avenue to 66th Avenue) 12th Street Sidewalk (16th Avenue to 11th Place) IR County parks Maintenance Complex

TAKE OVER RESPONSIBILITIES FOR FAILED SUBDIVISIONS

Eagle Trace Phase 2: Performance bond called and contracted out to finish. Additional items arose and were added as a Contractor Change Order. All construction and inspections have been completed. Eagle Trace Phase 1 Replat: Performance bond called and added to the Phase I construction contract. All construction and inspections are complete. Enclave: Performance bond called. Construction awarded; further investigation found additional work to be performed; construction and inspections are approximately 75% complete. Lexington Place: Performance bond called. Worked with the bank and their contract engineering firm to provide complete inspections and identification of items to finish the phase; included review of Phases 3 and 4 for completion; inspected restoration of items; approximately 80% complete.


205

COUNTY ENGINEERING 2008/2009 Accomplishments (Cont’d)

Quail Creek: Performance bond called. Contracted with Engineer of Record and Surveyor to compile current development status and produce contract specifications and necessary documents to bid for completion of subdivision; working with St. John’s River Water Management District to resolve stormwater issues; anticipate advertising bid for construction January 2010; working with other departmental staff on sidewalk bond issues.

TAKE OVER RESPONSIBILITIES FOR CALLED BONDS FOR SIDEWALKS

The following projects are subdivisions that the sidewalk performance bonds were called on. An annual contract was bid and awarded in December to complete the projects. Pine Grove-construction complete Fountains at Amber Lakes-construction complete Ashley Lakes-contract work order released Oaks of Vero Phase 2- contract work order expected to be released in November.

Stoney Brook- working with developer to try and modify the requirements; expected work order to be released in January

2009/2010 Goals and Objectives Provide effective planning and implementation of services, policies, and regulations through efficient use of

facilities and personnel while providing a safe, convenient and efficient transportation, parks and stormwater management system available to all and at a minimum detriment to the environment.

Provide development review services that meet the desired time frame established in the land development regulations.

Continue to automate operations through the use of computer and communications equipment to help provide engineering services to other departments (i.e. Parks and Utilities).

Increase the number of projects finished by the design and survey sections, recognizing that the complexity of projects will affect the number completed.

Pursue needed right-of-way acquisition through the most cost-effective means available. Performance Measures


Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected

2009/2010 Total # roads designed 7 8 5 5 Miles of roads designed 3.5 6 5 5 # of surveys completed 50 109 129 125 # Land development permits issued 8 10 0 1 # Land development permit modifications issued 16 8 2 1 Stormwater Management System (Type A) 27 62 10 10 Flood Protection Stormwater (Type B) 12 17 5 6 Flood Management System (Type C) 160 141 67 70 Right-of-Way permits (residential, public) 729 206 113 100 Private development residential review 843 411 114 120

Commercial, LDP, and Utility Right-of-Way permits 219 237 179 160

Residential Additions issued N/A N/A 267 150


206

COUNTY ENGINEERING Staffing




111-244 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year Personal Services $1,948,496 $2,301,567 $2,248,829 $1,898,752 ($350,077) Contractual Services 2,740 14,945 16,050 5,000 (11,050) Operating Expenses 38,994 35,203 50,300 54,272 3,972 Supplies Expense 80,406 69,248 70,767 61,828 (8,939) Other Expenses 0 0 100 100 0 Communications Expense 0 223 1,400 1,400 0 Capital Outlay 52,048 69,347 2,650 0 (2,650) Total Expenditures $2,122,684 $2,490,533 $2,390,096 $2,021,352 ($368,744)


207

TRAFFIC ENGINEERING Statement of Function Traffic Engineering is responsible for the traffic safety and the operational efficiency of the County Roadway network. This involves the design, installation, maintenance, and operation of traffic control devices such as traffic signals, traffic signs, and pavement markings. This division also conducts engineering studies and reviews new development plans to determine the need for widening roadways and modifying or adding traffic control devices and turn lanes. 2008/2009 Accomplishments Installed Traffic Signals at:

57th Street and 58th Avenue C.R. 512 and 108th Avenue U.S. 1 and 10th Avenue

Coordinated Signalization Improvements at:

S.R. 60 (21st Avenue to Mockingbird Drive) with Florida Department of Transportation repaving project Oslo Road (27th Avenue to Old Dixie Highway) with County widening project U.S. 1 (S.R. 60 to 33rd Street) with Florida Department of Transportation repaving project

Installed Traffic Signal Inter-Connect (Fiber) Cable and Traffic Suveillance Cameras at: 26th Street and U.S. 1 23rd Street and 14th Avenue 23rd Street and U.S. 1 21st Street and 14th Avenue 20th Street and 14th Avenue – Camera 20th Street and Commerce Avenue – Camera 20th Street and 10th Avenue 20th Place and Commerce Avenue 20th Place and 11th Avenue – Camera 20th Place and 10th Avenue 19th Place and 14th Avenue U.S. 1 and 11th Avenue

Roadway Improvements: 20th Avenue (17th Lane SW to 21st Street SW) Widened to Two-Way, Two Lane Roadway Installed Pavement Markings/Traffic Calming Devices: 49th Street (51st Court to 58th Avenue) Pavement Markings 37th Street (west of 10th Court) Pedestrian Crosswalk 30th Avenue (45th Street to 49th Street) Speed Cushions 8th Street and 82nd Avenue Stop Bars 8th Street and 74th Avenue Stop Bars 6th Avenue (south side of Highlands Drive) Pedestrian Crosswalk 5th Street, SW and Citrus Springs Boulevard Pedestrian Crosswalk Old Dixie Highway (12th Street to Oslo Road) Resurfacing Project C.R. 512 (I-95 to 126th Avenue) Pavement Markings


208

TRAFFIC ENGINEERING 2008/2009 Accomplishments (cont’d)

Installed New Traffic Signs and Lighting: 94th Street and 108th Avenue T-Treatment Signage 4th Street and 107th Avenue Permanent Road Closure 4th Street and 107th Avenue STOP Signs 4th Street and 106th Avenue T-Treatment Signage 7th Street (58th Avenue to 66th Avenue) Humane Society Signage 3rd Street East of 58th Avenue Road Ends Signs 4th Street and 62nd Terrace T-Treatment Signage 4th Street and 62nd Terrace Curve Warning Signs 1st Street S.W. and 20th Avenue All Way STOP Signage 8h Street and 82nd Avenue Speed Limit Signs 8h Street and 74th Avenue Speed Limit Signs 8h Street (66th Avenue to 82nd Avenue) Speed Limit Signs Wabasso Beach Park No Parking Signs Vero Lake Estates Watercraft Signs S.R. 510 End of Sidewalk Signs Old Dixie (65th Street to 69th Street) Driver Feedback Signs Old Dixie Hwy (4th Street to 12th Street) Speed Limit Signs Gifford Youth Activity Center STOP Signs Babcock Street and South Caroline Avenue T-Treatment Signage

Street (43rd Avenue to U.S. 1) with City of Vero Beach widening project

2009/2010 Goals and Objectives Coordinate Signalization Improvements: 66th Avenue (4th Street to S.R. 60) with County Paving Project

26th Street (43rd Avenue to U.S. 1) with City of Vero Beach Widening Project 16/17th Street (14th Avenue to U.S. 1) with Florida Department of Transportation Widening Project 16th Street and 20th Avenue with 20th Avenue Stimulus Repaving Project 12th Street and 20th Avenue with 20th Avenue Stimulus Repaving Project U.S. 1 (4th Street to Oslo Road) with Florida Department of Transportation Repaving Project S.R. 60 (82nd Avenue to 66th Avenue) with Florida Department of Transportation Widening Project

Roseland Road and U.S. 1 Signal Rebuild with Florida Department of Transportation Group 3 Communications Project

Oslo Road (43rd Avenue to 27th Avenue) with County Widening Project Main Street and U.S. 1 Signal Rebuild with Florida Department of Transportation Group 3 Communications Project Jackson Street and U.S. 1 Signal Rebuild with Florida Department of Transportation Group 3 Communications Project C.R. 512 (WB) and U.S. 1 Signal Rebuild with Florida Department of Transportation Group 3 Communications Project C.R. 512 (EB) and U.S. 1 Signal Rebuild with Florida Department of Transportation Group 3 Communications Project

C.R. 510 (U.S. 1 to S.R. A-1-A) with Florida Department of Transportation Widening Project


209

TRAFFIC ENGINEERING 2009/2010 Goals and Objectives (cont’d) Coordinate Intersection Improvements / Signalization at: 57th Street and 66th Avenue 17th Lane S.W. and 27th Avenue 5th Street S.W. and 43rd Avenue 1st Street S.W. and 43rd Avenue S.R. 60 and 58th Avenue Install Traffic Signal Interconnect (Fiber) Cable at: Vista Royale and U.S. 1 Roseland Road and U.S. 1 Oslo Road and U.S. 1

Main Street and U.S. 1 Jackson Street and U.S. 1 C.R. 510 and 87th Street C.R. 510 and 66th Avenue C.R. 510 and 58th Avenue C.R. 510 and Sebastian High School C.R. 510 and Liberty Magnet School C.R. 512 and 108th Avenue C.R. 512 and 101st Avenue C.R. 512 and Willow Street C.R. 512 (WB) and U.S. 1 C.R. 512 (EB) and U.S. 1 C.R. 512 and Sebastian Middle School C.R. 512 and Roseland Road C.R. 512 and I-95 C.R. 512 and Fleming Street C.R. 512 and Easy Street C.R. 512 and Delaware Avenue C.R. 512 and C.R. 510 C.R. 512 and Barber Street Install and Maintain Pavement Markings:

33rd Avenue (45th Street to 49th Street) Speed Cushions 20th Avenue (Oslo to S.R. 60) with 20th Avenue Stimulus Repaving Project Old Dixie Highway (4th Street to Oslo Road) Restriping C.R. 507 (South of Carolina Avenue to North Indian River County Line) with 20th Avenue Stimulus Repaving Project C.R. 512 (West of I-95 to 126th Avenue) Restriping

Install New Traffic Signs and Lighting:

Oslo Road (Old Dixie Highway to 27th Avenue) Street Lighting


210



Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected

2009/2010 # traffic signals operated 132 133 133 135 # of beacons operated 42 41 48 55 # of cameras operated 32 32 38 45 Total site plans reviewed 520 332 423 450 Traffic counts - annual 357 300 432 450 Traffic counts - special 2 0 0 2 Traffic counts - turn 99 108 114 120 Traffic studies 125 68 56 65 # field inspections 634 290 312 400 Total service calls 3,315 2,937 3,973 3,500 Total trouble calls 546 289 213 300 # signs fabricated 3,231 4,057 4,137 4,500 # signs replaced or repaired 2,143 4,915 4,196 3,500 Infrastructure locates 3,147 2,234 3,017 3,500



Expenditures


Personal Services $1,342,037 $1,400,555 $1,462,946 $1,440,908 ($22,038) Contractual Services 42,127 70,280 179,500 145,300 (34,200) Operating Expenses 320,913 333,231 413,230 444,550 31,320 Supplies Expense 241,252 268,919 328,575 266,900 (61,675) Communications Expense 0 481 2,000 2,000 0 Capital Outlay 283,120 179,801 47,876 126,000 78,124 Total Expenditures $2,229,449 $2,253,266 $2,434,127 $2,425,658 ($8,469)


211

REAL ESTATE ACQUISITION Statement of Function

This department was established to obtain needed right-of-way to build approved road projects. This division will review site plans for required dedication of right-of-way and pursue needed dedication through site plans, as well as track completed acquisition transactions for Engineering and Capital Projects. For fiscal year 2006/2007, this department was established under Public Works. For fiscal year 2008/2009, this department has been moved to Special Revenue Funds Detail, Secondary Road Construction.



Expenditures


Personal Services $0 $61,697 $3,025 $0 ($3,025) Contractual Services 0 978 0 0 0 Operating Expenses 0 2,068 0 0 0 Supplies Expense 0 0 0 0 0 Total Expenditures $0 $64,742 $3,025 $0 ($3,025)


212

STORMWATER DIVISION Statement of Function

The Stormwater Division is charged with reducing to the maximum extent practicable, the pollution of the Indian River Lagoon caused by stormwater runoff and base groundwater flow. It is also responsible for insuring that Indian River County complies with the requirements of the federally mandated National Pollutant Discharge Elimination System (NPDES) Phase II Permit criteria. These goals are accomplished through the design, construction, and management of regional stormwater pollution control systems; through education programs; and through sediment and erosion control enforcement and monitoring. 2008/2009 Accomplishments

Design and Construction Related Activities The Stormwater Division bid and began construction of a regional stormwater pollution control system

named Egret Marsh Stormwater Park. The project will utilize an algal turf scrubber to remove dissolved nitrogen and phosphorus from ten million gallons of canal water per day. The project will be complete in the fall of 2009.

Construction of the Main Relief Canal Pollution Control System was completed in January 2009. In 2008/2009, the facility removed over 258 tons of debris and vegetation from the canal system..

Continued designing the Rockridge Surge Protection Project. The project is still undergoing permitting review by the US Army Corps of Engineers and funding review by FEMA.

In September 2009, began engineering design of the South Relief Canal Pollution Control System (Series Screening System and Algal Turf Scrubber System.)

Stormwater Education Related Activities

Continued partnerships with Keep Indian River Beautiful, Indian River Soil and Water Conservation District, University of Florida Institute Food and Agricultural Sciences, Indian River County Solid Waste Disposal District, Indian River County School Board, The Environmental Learning Center, the Vero Beach and Sebastian Inlet Power Squadrons, and Pelican Island Audubon Society. Established new partnerships with the Indian River Lagoon EnviroThon Program, Indian River Lagoon National Estuary Program, City of Vero Beach, City of Sebastian, U.S. Fish and Wildlife Service, DEP’s Aquatic Preserves, the Florida Stormwater Education Task Force, and the Indian River County Water Quality Educators Working Group.

Founded the Environmental Sustainability Alliance of the Research Coast 501-C3 organization. This regional partnership of private and public entities will serve to train businesses on sustainable practices; stormwater and erosion prevention being one of them.

Developed and implemented stormwater and erosion courses for the public and trainings for staff on stormwater related topics.

Maintained illicit discharge reporting mechanism (online and hotline). Continued promotion of illicit discharge reporting mechanisms in the local telephone books. Sponsored special series of environmental education news inserts for the Press Journal. Provided presentations and educational materials on the topic of stormwater runoff to citizens ranging in age

from pre-K to adult. Participated in or exhibited at local environmental venues. Updated a section on Stormwater Pollution Prevention for the County’s website. Provided presentations to and prepared articles for homeowners associations located within Indian River

County. Provided our local government television channel with educational videos related to water quality, water

conservation, and stormwater runoff. Trained County employees on the topic of Municipal Stormwater Pollution Prevention.


213

STORMWATER DIVISION 2008/2009 Accomplishments (cont’d) Stormwater Pollution Control Activities Operated and maintained the Main Relief Canal Pollution Control Facility Stormwater Enforcement Related Activities

Continued developing the Construction Site Stormwater Runoff Program. Inspected and enforced permit regulation on approximately 20 industrial sites, 45 commercial sites, 25 demolition sites, 57 residential sites, 65 abandoned or foreclosed permitted sites, all Indian River County roadway and utility construction projects, and all State DOT roadway construction projects in Indian River County.

Improved the County’s permitting and review process to improve the quality of stormwater entering our waterways. Evaluated suspect outfalls, and assessed the severity of illicit discharge problems; performed compliance sampling for point and nonpoint discharges; performed water sampling and monitoring of specific canals, outfalls, and streams for analysis of deficiencies to improve targeting and tracking for enforcement actions.

Planned, scheduled and moderated an erosion and sediment control course, a ground water discharge permit requirements class, and a wetlands determination class. Attendees included County employees, construction industry personnel and engineering professionals.

Provided construction and engineering design personnel with the latest information on NPDES requirements and stormwater management. The information included the latest updates on regulations and requirements by Federal and State agencies and local Water Management Districts. For all projects, review required permit list and help developers/contractors and County staff coordinate with respect to the permits and their various requirements. Improved permit evaluation at the pre-development stage and assisted in implementing permit requirements to help assess recommended pollution prevention practices.

Continued developing the County Illicit Discharge Detection and Elimination Program. Required NPDES permitees to have an updated spill prevention and response plan on the projects’ premises.

Continued investigating complaints related to illicit discharge and conducted field investigations, and referred problems to proper agencies.

Provided citizens with informational and educational materials related to illicit discharge. Responded to, investigated and satisfied citizen’s complaints concerning erosion and sedimentation control

and illicit discharge.

2009/2010 GOALS AND OBJECTIVES Design and Construction Related Activities

Complete Construction of the Egret Marsh Regional Stormwater Park and place the system online. Continue engineering design of the South Relief Canal Pollution System (Series Screening System and

Algal Turf Scrubber System). Complete engineering design of the Rockridge Surge Protection Project and if funding is available, bid the

project and begin construction. Stormwater Education Related Activities

Conduct and document water pollution prevention and best management practices to fulfill the FDEP’s NPDES Stormwater Management Program.

Provide educational information to the Press Journal for special section on environmental news. Develop and conduct educational programs regarding erosion, sediment, and construction waste.


214

STORMWATER DIVISION 2009/2010 Goals and Objectives (cont’d) Establish and maintain partnerships with stormwater related organizations. Conduct outreach through stormwater related presentations to community organizations and participating in

community events. Distribute educational literature through county facilities. Prepare and distribute articles on stormwater runoff and homeowner responsibility in local publications. Obtain and distribute stormwater public service announcements to local media. Update our Stormwater Section on the County’s website throughout the year. Promote good waste management practices on construction sites. Promote illicit discharge reporting mechanisms. Provide stormwater pollution prevention training to County employees for various categories including::

Pesticides; Herbicides and Fertilizers; Good Housekeeping; Fuels, Oils and Lubricants; Constructon and Land Disturbance; and Stormwater Systems Maintenance.

Stormwater Pollution Control Activities Continue to operate and maintain the Main Relief Canal Pollution Control Facility Begin operation and maintenance of Egret Marsh Stormwater Park. Stormwater Enforcement Related Activities

Continue to focus on implementing Best Management Practices at construction sites during site inspections. Work with County Surveyor to identify and map priority-screening areas. Work to recue erosion and sedimentation into County MS4 conveyance systems. Performance Measures


Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected

2009/2010 Projects under design 3 2 2(1) 2(2) Projects awarded for construction 1 1 1(3) 1(4) Construction projects completed none 1 1(5) 2(4)

(1)South Relief Canal Pollution Control Systems and Rockridge Surge Protection Project. (2)South Relief Canal Pollution Control Systems and Rockridge Surge Protection Project (3) Egret Marsh Regional Stormwater Park (4) Rockridge Surge Protection Project (if funding is available) (5) Egret Marsh Regional Stormwater Park and Rockridge Surge Protection Project (if funding is available)


215

Staffing



Expenditures

Fund/Department Actual Actual Budget Budget Change from111-281 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year

Personal Services $243,743 $293,572 $306,078 $249,308 ($56,770) Contractual Services 16,150 9,291 310,746 189,320 (121,426) Operating Expenses 17,462 27,939 65,291 148,781 83,490 Supplies Expense 7,241 10,505 14,066 22,306 8,240 Capital Outlay 3,492 1,469 56,500 0 (56,500) Total Expenditures $288,088 $342,775 $752,681 $609,715 ($142,966)

I I

Emergency Services

District

2009/2010 Budget Emergency Services District Detail

216

EMERGENCY SERVICES DISTRICT This fund accounts for the receipt of revenue and expenditures associated with providing fire protection, prevention, rescue, and emergency medical services to the people and property within Indian River County. The Emergency Services District (ESD) became effective on October 1, 1992 after a voter referendum was passed for its establishment. Prior to the ESD, there were several fire districts within the County, and volunteers provided most fire and emergency medical services. Now the entire County, except for the town of Indian River Shores, falls under one district. Since its inception in 1992, the ESD has brought about the addition of a professional firefighting staff and Advanced Life Support services to residents throughout the county.

Emergency Services District Revenues for Fiscal Year 2009/2010

Cash Forward5.2%

State Sources0.1%

Local Sources12.9%


As evidenced in the chart above, the vast majority of Emergency Services District Revenues come from ad valorem taxes. Subsequently, increases/decreases in expenditures have a direct impact on property taxes. Other than property taxes, the largest source of revenues for the Emergency Services District is local sources, which makes up 12.9% of total revenues. The vast majority of local source revenues come form Advanced Life Support (ALS) charges. ALS charges equal about 11.4% of total fund revenues.


217

Advanced Life Support Charges For the Years 2001-2010

0.00

0.40

0.80

1.20

1.60

2.00

2.40

2.80

3.20

3.60

2001 2002 2003 2004 2005 2006 2007 2008 2009 2010

Mill

ions

$

Patients transported to the hospital by Advanced Life Support Ambulances are billed by the County for the service. Billings have increased as the number of calls have increased. Additionally, collections have improved with the change to a third party billing agency.

Emergency Services District Budget by Expense Type for Fiscal Year 2009/2010

Operating Expenses14.5%

Personal Services80.7%

Transfer to Constitutional

1.8%

Grants/Aids0.1%

Capital Outlay0.0%

Cash Forward0.7%

Personal services comprise the primary expense type of the Emergency Services District Budget. Operating xpenses are utilized to operate the fire stations within the County. e


218

EMERGENCY SERVICES DISTRICT

Emergency Services District Revenue


Ad Valorem Taxes $26,099,696 $26,711,951 $25,647,656 $22,978,056 ($2,669,600) Federal Grants 7,925 15,353 0 0 0 State Grants 51,859 35,122 126,811 0 (126,811) State Shared Revenues 27,116 29,270 22,000 27,000 5,000

Public Safety Revenues 3,684,841 3,901,087 3,206,500 3,390,000 183,500 Interest 935,083 780,323 250,000 216,000 (34,000) Other Miscellaneous Revenue 12,848 25,969 10,284 6,288 (3,996) Non Operating Sources 0 0 1,759,001 118,869 (1,640,132) Total Emergency Services District Revenue $30,819,368 $31,499,075 $31,022,252 $26,736,213 ($4,286,039)

Statement of Function The Emergency Services District’s mission is to protect lives, the environment and property by providing prompt, skillful, and cost effective fire protection and life safety services. The District is responsible for fire rescue response, fire prevention, medical/trauma emergency response, hazardous materials response, CPR instruction, child safety instruction, urban search and rescue, marine and dive rescue response, and special needs population emergency transportation and sheltering. 2008/2009 Accomplishments

Placed two (2) ALS engines in service: Station #3 and Station #10 Construction of Fire Station #9 and #2 completed. Placed into operation pilot program to test effectiveness of mobile data within department vehicles utilizing

County Awards grant money. Continued training all Fire Rescue personnel in the area of Domestic and Biological Terrorism detection and

mitigation. Provided Emergency medical Dispatch training to new dispatchers as well as continued education for all current

911 dispatchers. Increased billing revenue through EMS documentation on patient care reports. Placed into service a major upgrade to patient care report software to provide for increase in information that

allows for billing compliance.


Station construction Finalize purchase of property at 4th Street and 43rd Avenue for future station # 13.

Training objectives: Continue cross certification of personnel and training associated with each discipline Have personnel signed off by the Medical Director to work in the “solo” status position Implement a Health and Safety Program


219

EMERGENCY SERVICES DISTRICT 2009/2010 Goals and Objectives (Cont’d) Fire Prevention/Life Safety Objectives:

Decrease fires 5% through the Fire Prevention outreach efforts. Increase level of involvement of participation in the Mock DUI program at the two Indian River County high schools Train all Fire Inspectors in the advances plan review process Increase the level of public education throughout Indian River County



Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected 2009/2010

Advanced life support calls 7,473 8,058 9,082 10,071 Basic life support calls 3,559 3,569 3,422 3,281` Total vehicle fire rescue response (all stations) 20,627 22,339 22,955 23,643 Public education/safety audience outreach 3,500 9,943 5,600 5,800 Plan reviews 1,583 1,616 1,405 1,317 Inspections 2,874 3,149 4,629 3,600

Staffing


Department Total FT 225 233 232 238.25 (6.25)

Expenditures


Personal Services $19,182,532 $20,871,939 $21,577,621 $21,564,022 ($13,599) Contractual Services 1,545,414 1,693,388 1,792,055 1,769,809 (22,250) Operating Expenses 932,998 1,022,684 1,118,345 1,040,274 (78,071) Supplies Expense 783,657 940,682 1,062,243 970,616 (91,627) Other Expenses 70,559 179,260 82,432 73,109 (9,323) Plant Operations 335,240 335,240 437,698 0 (437,698) Communications Expense 16,541 16,436 25,000 25,000 0 Capital Outlay 4,947,432 3,561,878 2,701,688 0 (2,701,688) Grants/Aids 0 13,822 13,822 0 Debt Service 0 0 179,253 0 (179,253) Transfer to Constitutional 573,223 521,987 516,432 493,187 (23,245) Fund Transfer 1,073,940 0 0 0 0 Contingencies 0 0 651,816 611,550 (40,266) Cash Forward 0 0 863,848 174,828 (689,020) Total Expenditures $29,461,537 $29,143,490 $31,022,252 $26,736,213 ($4,286,039)

I I

LAND ACQUISITION BOND

2009/2010 Budget Land Acquisition Bonds Detail

220

LAND ACQUISITION BONDS FUND 225 Statement of Function This fund accounts for the debt service payments associated with the Environmentally Sensitive Land Acquisition Bonds and the ad valorem taxes collected in support of them. The bonds are General Obligation voted debt. A referendum authorizing the issuance of $26 million in bonds was passed in November 1992. On July 11, 1995, the first series of $15 million was issued. By the end of calendar year 2001, nearly all of the original $15 million issue had been expended. This prompted the Board of Commissioners to approve issuance of the remaining $11 million in FY 2001/02. As a result, the debt service expenditures increased substantially in this fund in order to account for the new issue. Revenues


Ad Valorem Taxes $2,428,285 $2,440,539 $2,379,139 $1,154,028 ($1,225,111) Interest 139,191 113,815 50,000 35,000 (15,000) Non Operating Sources 0 0 -481 1,140,982 1,141,463 Total Revenues $2,567,476 $2,554,354 $2,428,658 $2,330,010 ($98,648)

Expenditures


Debt Service $2,212,455 $2,215,818 $2,247,892 $2,251,873 $3,981 Fees and Commissions 58,615 48,266 79,736 78,137 (1,599) Cash Forward 0 0 101,030 0 (101,030) Total Expenditures $2,271,070 $2,264,083 $2,428,658 $2,330,010 ($98,648)

The Land Acquisition Bond millage rate has decreased slightly each year for several years until FY 2003, in which there was a substantial increase due to the $11 million bond issuance completed in November 2001. For 2004, the 1995 bond issue was refinanced and the millage rate continues to decrease.

0.21650.1947

0.2839

0.2344

0.2106

0.1789

0.14060.1357

0.1357

0.0725

0.0000

0.0500

0.1000

0.1500

0.2000

0.2500

0.3000

2001 2002 2003 2004 2005 2006 2007 2008 2009 2010

Fiscal Year

Land Acquisition Bond Millage Rates

_,,. -_v -- -_v - -- -_I/ - - - - - - - -_v - - - - - - - -

-_v - - - - - - - - - -I/ - - - - - - - - - 7

2009/2010 Budget Land Acquisition Bonds Detail

221

LAND ACQUISITION BONDS – 2004 REFERENDUM FUND 245 Statement of Function This fund accounts for the debt service payments associated with the Series 2006 - Environmentally Sensitive Land Acquisition Bonds and the ad valorem taxes collected in support of them. In November of 2004, the voter’s of Indian River County approved a referendum to issue general obligation bonds in the principal amount not to exceed $50,000,000. These bonds were issued on June 13, 2006 in the principal amount of $48,600,000. Fiscal year 2006/2007 was the first year of debt service expenditures for this issue. Revenues


Ad Valorem Taxes $4,666,200 $4,902,641 $5,019,509 $5,020,419 $910 Interest 82,764 89,158 30,323 24,947 (5,376) Non Operating Sources 0 0 (252,492) (252,268) 224 Total Revenues $4,748,964 $4,991,799 $4,797,340 $4,793,098 ($4,242)

Expenditures


Debt Service $4,431,499 $4,613,434 $4,635,463 $4,633,662 ($1,801) Fees and Commissions 33,519 94,214 109,807 109,436 (371) Cash Forward 0 0 52,070 50,000 (2,070) Total Expenditures $4,465,018 $4,707,648 $4,797,340 $4,793,098 ($4,242)

SOLID WASTE DISPOSAL DISTRICT

2009/2010 Budget Solid Waste Disposal District Detail

222

ORGANIZATION CHART OF DEPARTMENTS FUNDED BY SOLID WASTE DISPOSAL DISTRICT

RefuseDisposal

SanitaryLandfill

Recycling

Solid WasteDisposal District

UtilitiesServices

CountyAdmininstrator

Revenues Actual Actual Budget Budget Change from

Revenue Type 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year Federal Grants $58,977 $0 $0 $0 $0 Physical Environnement Revenues 3,723,565 2,848,358 2,593,000 1,846,000 (747,000) Culture/Recreation Revenues 65,750 72,000 72,000 72,000 0 Interest 2,357,398 1,691,600 809,840 550,000 (259,840) Assessments 8,087,780 7,793,429 7,918,632 7,903,786 (14,846) Disposition Of Fixed Assets 102,266 38,550 0 0 0 Other Miscellaneous Revenue 69,471 45,025 4,000 30,000 26,000 Non Operating Sources 0 0 232,639 467,718 235,079 Total Revenue $14,465,207 $12,488,962 $11,630,111 $10,869,504 ($760,607)

Expenditures by Department

Actual Actual Budget Budget Change

from Dept Department Name 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year 209 Refuse Disposal $948,631 $1,085,177 $1,088,741 $1,060,035 ($28,706) 217 Sanitary Landfill 5,468,945 6,219,869 6,107,621 5,894,449 (213,172) 255 Recycling 3,916,534 4,050,651 4,433,749 3,915,020 (518,729)


Capital Outlay by Department Budget Budget Change from Dept Department Name 2008/2009 2009/2010 Prior Year 209 Refuse Disposal $0 $0 $0 217 Sanitary Landfill 12,637,000 4,226,500 (8,410,500) 255 Recycling 2,550,000 2,518,000 (32,000)

Total Expenditures $15,187,000

$6,744,500 ($8,442,500)

•.....................................• . . . . . . . . . . . . . . . . . . . . . . . . . .

=:::::::::::::::::r ::::::::::::::: := . . . . . . . . . . . . . . . . . . . . . . . . . . = ................ I .............. =

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223

REFUSE DISPOSAL Statement of Function The County's solid waste system is an organized dependent special district known as Indian River County Solid Waste Disposal District (SWDD). The purpose of the Refuse Disposal Division under SWDD is to operate five Customer Convenience Centers (CCC’s) around the County and transport materials delivered to these centers by county residents to the landfill site for recycling and/or disposal. The five countywide CCC’s provide collection points for the residents to deliver municipal solid waste, yard trash, household hazardous waste and various recyclable materials. SWDD then transports these materials to the landfill for ultimate disposition to maintain the health and well being of the community and environment. 2008/2009 Accomplishments Completed the construction and commenced routine operations of the new Customer Convenience Center (CCC)

at the expanded Fellsmere site for the operation with open top walking floor trailers based on SWDD’s double wall concept.

Implemented design & permitting of the Oslo Convenience Center Upgrade. Performed engineering inspections of the five CCC’s to identify operational, safety and environmental

deficiencies and developed recommendations for mitigating measures. Implemented an Electronics and Styrofoam Recycling Program at the CCC’s.

2009/2010 Goals and Objectives Construct an expanded Customer Convenience Center on a portion of the Oslo closed landfill for operation with

open top walking floor trailers based on SWDD’s double wall concept. Perform engineering inspections of the five CCC’s to identify operational, safety and environmental deficiencies

and developed recommendations for mitigating measures. Continue to support KIRB (Keep Indian River Beautiful) to improve cost effectiveness and expansion of pubic

information and education to promote recycling and waste reduction. Continue to increase advertising, promotion and education of the new recycling program. Obtain baseline recycling participation rate to measure the efficiency of the new expanded recycling program. Promote Sustainability Initiatives to foster a Green County Government and Community.


224

REFUSE DISPOSAL



Actual FY 2006/2007

Actual FY 2007/2008

Actual

2008/2009

Projected

2009/2010 Total tons transported 21,812 23,623 22,435 22,050 Cost per ton transported $52.73 $51.64 $49.02 $48.84 Collections by station: Oslo Waste material 7,091 7,206 6,684 6,400 Recycling material 149 593 610 750 Gifford Waste material 3,842 4,017 3,754 3,500 Recycling material 72 239 261 350 Roseland Waste material 4,166 4,461 4,446 4,200 Recycling material 140 293 346 430 Fellsmere Waste material 4,165 4,400 4,046 3,800 Recycling material 76 171 231 290 Winter Beach Waste material 2,058 2,094 1,907 1,800 Recycling material 54 153 151 180




411-209 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year Personal Services $439,978 $459,335 $464,789 $463,351 ($1,438) Contractual Services 47,716 47,625 51,607 52,921 1,314 Operating Expenses 101,343 96,639 89,406 103,750 14,344 Supplies Expense 158,469 216,412 216,189 181,700 (34,489) Other Expenses 161,855 189,942 210,000 210,000 0 Communications Expense 770 224 500 500 0 Grants and Aid Expenditures 38,500 75,000 56,250 47,813 (8,437) Total Expenditures $948,631 $1,085,177 $1,088,741 $1,060,035 ($28,706)


225

SANITARY LANDFILL Statement of Function

To provide for safe and cost-effective onsite processing of waste tires, yard waste, landfill disposal of municipal solid waste and construction and demolition debris which cannot be recycled in complete compliance with federal and state environmental regulations.

The County's solid waste system is an organized dependent special district known as the Indian River Solid Waste Disposal District (SWDD). The Sanitary Landfill division operates under strict Federal and State permit requirements. Operations at the facility include: Contracted Class I landfill disposal operation, contracted yard trash reduction and recycling, household hazardous waste management services, County operated construction and demolition (C&D) recycling and landfill disposal, environmental compliance and site management. 2008/2009 Accomplishments Completed the design and permitting of a new 44 acre Class I landfill. Completed the design and permitting of a new 33 acre C&D landfill. Construction was initiated by SWDD

staff, however was discontinued due to SWDD’s desire for a Co-Disposal operation. Completed the construction of a liner base on Segment I of the Class I landfill using C&D debris to prepare the

area for the vertical expansion. Initiated the placement of Class I waste on the side slopes of Segment 2 to maximize the disposal capacity

utilization Continued to maintain environmental compliance of the entire landfill site in accordance with various permits

for the site. Initiated the design and permitting of closure of Segment I of the Class I landfill and the last phase of the landfill

gas control system of the entire Class I landfill. Initiated the construction of the vertical expansion of the Class I landfill on top of Segment I. Initiated the Co-Disposal Operations on the Class I landfill. Completed the consideration of a Gas to Energy or Waste to Energy facility in Indian River County. Obtained an Environmental Resource Permit (ERP) for operation of a borrow pit in the northern expansion area

to supply material for construction of new landfill cells and for the closures of completed landfill cells in compliance with FDEP requirements.

2009/2010 Goals and Objectives Initiate the construction of a new 10-20 acre Class I Cell-Segment 3. Continue to maintain environmental compliance of the entire landfill site in accordance with the requirements of

the site’s various permits.


226

SANITARY LANDFILL Performance Measures


Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected

2009/2010 Waste stream tonnage received (ton) 295,977 239,296 207,344 200,000 Tonnage landfilled - Class 1 (ton) 150,003 147,066 124,693 116,000 C&D debris landfilled (ton) 78,282 39,103 32,153 28,000 Tonnage landfilled as % of total received 77.13% 77.80% 75.65% 72.00% Remaining available cubic yards capacity – Class 1 (ton)

1,061,076 979,657 847,092 703,000

Staffing



Expenditures


Personal Services $1,483,968 $1,421,052 $1,509,568 $1,470,492 ($39,076) Contractual Services 1,876,255 1,980,906 2,366,724 2,345,794 (20,930) Operating Expenses 477,830 644,484 668,677 535,294 (133,383) Supplies Expense 128,824 137,298 135,085 103,851 (31,234) Other Expenses 1,210,024 1,090,187 1,066,867 1,030,269 (36,598) Plant Operations 117,945 185,700 93,250 204,000 110,750 Transfer to Constitutional 174,099 160,242 210,158 204,749 (5,409) Reserve for Contingency 0 0 57,292 0 (57,292) Total Expenditures $5,468,945 $6,219,869 $6,107,621 $5,894,449 ($213,172)

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RECYCLING Statement of Function

To maximize recycling of discarded and waste materials through education and convenient collection services to minimize landfill disposal. Market the recycled materials to generate revenues to offset the collection and/or disposal costs to residents and business of Indian River County.

The County’s solid waste management system is an organized dependent special district known as the Indian River Solid Waste Disposal District (SWDD). The Recycling Division was established under SWDD as part of the County’s recycling/recovery plan, the adoption of which was required under the 1988 Solid Waste Management Act. Collection of recyclables is available to residential units for both unincorporated areas and municipalities through interlocal agreements. Marketing and contracting of recyclable material sales as well as commercial incentive programs are integrated into the duties of this department.


Provided public information and education to promote recycling by advertising in public information media, school presentations and meeting with citizen groups and business organizations.

Streamlined the operation of the Material Recycling Facility (MRF) to improve the economics of the Recycling Department.

Monitored the recycled materials market to maximize sales revenues. Joined Newspapers in Education. Implemented expanded recycling program to include plastics #1 through #7, magazines, cardboard and other

paper products. Certified as a Florida Green County.


Expand business recycling. Continue to streamline the collection and processing of recyclables to increase the recycling rate and further

reduce the operating cost. Continue to monitor the recyclables market to maximize the materials sale revenues.



Actual FY 2007/2008

Actual FY 2008/2009

Projected 2009/2010

Recycled material (tons) 57,247 42,088 40,931 43,000 Percent Recycled 25% 23% 26% 30% Average number of recycling collection service customers

71,311 73,199 73,356 74,000


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RECYCLING

Staffing




411-255 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year Personal Services $898,389 $906,844 $975,197 $973,125 ($2,072) Contractual Services 2,784,848 2,855,370 3,051,392 2,545,420 (505,972) Operating Expenses 72,085 72,704 129,860 136,475 6,615 Supplies Expense 73,872 111,105 147,000 129,700 (17,300) Other Expenses 86,849 104,378 130,000 130,000 0 Communications Expense 491 250 300 300 0 Total Expenditures $3,916,534 $4,050,651 $4,433,749 $3,915,020 ($518,729)

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2009/2010 Budget

HOUSING AUTHORITY

2009/2010 Budget Housing Authority Detail

229

HOUSING AUTHORITY Statement of Function The Indian River Housing Authority is a separate legally authorized organization. Its operating budget is included under the County's because IRC is the primary funding source for the Authority's administrative operations. The purpose of the Housing Authority is to provide quality affordable housing and to comply with all federal, state and local laws that affirmatively support fair housing opportunities for all Housing Choice Voucher Participants. . 2008/2009 Accomplishments Changed Property Management Companies to enhance operation of Orangewood and Victory Park Apartments. Extended eligibility of Orangewood and Victory Park beyond farm workers to include the general population. Indian River County Section 8 Housing Choice Voucher Program went from a Standard Performing Agency to a

High Performing Agency. Created a Housing Choice Voucher Landlord Orientation Program. Recovered over $18,000 through repayment agreements with Section 8 participants for failing to report income

in a timely manner. 2009/2010 Goals and Objectives Complete $3.2 million of interior renovations of Orangewood and Victory Park Apartments. Create a Resident Officer Program at Orangewood/Victory Park Apartments to promote community relations

and public safety. Increase occupancy at Orangewood/Victory Park by 30% and 25% respectively. Complete the acquisition, renovation and sale of $2.3 million of affordable housing under the Neighborhood

Stabilization Program. Retain HUD designation as a High Performing Agency to obtain future funding. Create a Housing Choice Voucher Tenant Orientation to prevent possible tenant misrepresentation of family

income. Recover additional program funding through stronger fraud prevention measures. Maximize the amount of administrative fees earned monthly from HUD.

2009/2010 Budget Housing Authority Detail

230

HOUSING AUTHORITY ORGANIZATION CHART

Housing Authority

GeneralServices Director




Note: The Housing Authority is a separate legislative authority. The personnel paid by the BCC, report through the General Services Director for administrative purposes. Revenues


Fund Transfers $195,479 $118,351 $143,070 $141,047 ($2,023) Total Revenues $195,479 $118,351 $143,070 $141,047 ($2,023)

Expenditures


Personal Services $130,092 $68,826 $87,224 $88,660 $1,436 Contractual Services 49,016 36,299 34,235 34,235 0 Operating Expenses 12,922 11,854 16,577 16,627 50 Supplies Expense 2,159 1,371 1,425 1,525 100 Capital Outlay 1,290 0 1,600 0 (1,600) Contingencies 0 0 2,009 0 (2,009) Total Expenditures $195,479 $118,351 $143,070 $141,047 ($2,023)

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Special Revenue

Funds

2009/2010 Budget Special Revenue Funds Detail

231

SPECIAL REVENUE FUNDS Used to account for the proceeds of specific revenue sources - other than major capital projects that are equally restricted to expenditures for specified purposes. The following are special revenue funds: 101 - Road Improvement Fees: to account for the receipt of traffic impact fees. Funds are used for the upgrading and construction of roads and bridges. 102 - New Road Improvement Fees: to account for the receipt of traffic impact fees. Funds are used for the upgrading and construction of roads and bridges. 103 - County Wide Impact Fees: to account for the receipt of new countywide impact fees. Funds are used for the upgrading and construction of public facilities. 106 - Court Facilities: to account for expenditures for improvements to court facilities. Financing is by additional fees collected by the court system. 108 - Section 8 Rental Assistance: to account for the provision of rental assistance for low-income housing. Financing is provided by a grant from the U.S. Department of Housing and Urban Development. 109 - Secondary Roads Construction: to account for the expenditures of road and bridge construction. Financing is provided by collections of the optional 6-cent gas tax by the State of Florida, which are transmitted to the County on a monthly basis. 112 - Special Law Enforcement: Accounts for the expenditures of providing law enforcement equipment. Financing is provided by confiscation of monies and property in accordance with Section 932.704 of the Florida Statutes. 113 - Parks Development: Accounts for expenditures for improvements made to County parks. Financing is by the sale of unused surplus County Property. 117 - Tree Ordinance Fines: Accounts for fines assessed against individuals for illegal removal of protected trees. Funds are used for park improvements. 119 - Tourist Development: Accounts for 1 ½ cents of the total levy of 4 cents of local option Tourist Development Tax. Funds are used to attract tourism trade and for the benefit of County residents. 120 - 911 Surcharge: Accounts for the receipt of the 911 surcharge on all telephone bills of the County. Monies are used to pay the operating costs of the 911 Emergency Center. 121 - Drug Abuse: Accounts for the collection of fines on criminal drug cases and grant funding under the State Anti-Drug program. Monies are used for drug prevention and education programs. 123 - IRCLHAP/SHIP: Accounts for the Indian River County Local Housing Assistance Trust Fund pursuant to the State Housing Initiatives Partnership (SHIP) Program that provides the funding. Monies are used to assist in providing local affordable housing through such activities as impact fee, down payment and home rehabilitation low-or no-interest loans and grants to eligible applicants.


232

124 - Metropolitan Planning Organization: Accounts for the collection of pass through Federal FL/Sec. 112 funding through a joint participation agreement between the FDOT and the Indian River County Metropolitan Planning Organization (MPO). The MPO is a legislative agency responsible for transportation planning in the urbanized area of Indian River County. 125 - Land Acquisition: Accounts for expenditures incurred in the purchase of environmentally sensitive land. Financing is provided by bond proceeds from the voted debt Environmentally Sensitive Land Acquisition Bonds. 126 - Multi-Jurisdiction Trust Fund: Accounts for project generated criminal income (P.G.I.) by the Multi-Agency Criminal Enforcement Unit (M.A.C.E.). Under the terms of the anti-drug grant all revenue generated from property confiscated by the M.A.C.E. unit must be deposited in a separate fund. 75% of this money cannot be appropriated without permission from the State of Florida. 127 - Native Uplands Acquisition: Accounts for expenditures related to the acquisition of native habitat preserve areas and for the management of such lands. Funding is provided by developers of property who pay to mitigate native uplands destruction where native upland plant communities will be destroyed. 128 - Beach Restoration: Accounts for half of the proceeds from the levy of a Local Option Tourist Development Tax (3% as of September 1, 1993). Funds are used for beach restoration for the benefit of County residents. 129 - Community Development Block Grant: Accounts for the collection of Federal grant monies to be used for the housing rehabilitation within a defined area of Gifford. 133 - Florida Boating Improvement Program: Accounts for boat registration fees, which may be used for recreational channel marking, public launching facilities and other boating-related activities. 134 - Library Bequests: Accounts for specified expenditures incurred by Indian River County Libraries. Funding is provided by donations made to the Libraries. 135 - Disabled Access Programs: Accounts for the collection of fines charged on parking tickets for illegally parking in handicapped assigned parking spots. Indian River County uses these funds to make County facilities ADA compliant. 136 - Intergovernmental Grants: Accounts for miscellaneous grants received by Indian River County. Among these are grants from the Department of Housing and Urban Development (HUD), the Department of Community Affairs (DCA) and the Department of Environmental Protection (DEP). 137 – Traffic Education Program: The “Dori Slosberg Driver Education Safety Act” passed by the Florida Legislature during the 2002 Legislative Session, provides resources to fund successful driving programs in schools. The state law lets counties raise money for driver education through a $3 traffic ticket surcharge. The Board of County Commissioners awards annual grants from these funds based on applications from public and nonpublic schools. 138 - Disaster Recovery Grant: Accounts for FEMA grants received for storm relief. These funds will be used for Rockridge Flood /Drainage and Sanitary Sewer, West Wabasso Water Line Extension and Fire Stations renovation and replacement and the Hurricane Housing Recovery Program (HHR). HHR’s intent is to increase the availability of affordable housing units in the County by providing low or no-interest loans for down payments and closing costs, loans or grants for impact fees, and loans or grants for renovation of substandard housing units.


233

140 - Court Facility Surcharge Fund: Counties are required by Article V of the State Constitution to fund the cost of construction or lease, maintenance, utilities, and security of facilities for the circuit and county courts, public defenders’ offices, state attorneys’ offices and the offices of the clerks of the circuit and county courts performing court-related functions. This fund accounts for the collection of a $15 court facility surcharge on traffic violations to fund the facilities needs of the court system. 141 - Additional Court Costs: Accounts for additional court costs assessed by the county to provide funding for various court-related programs for the residents of Indian River County. These programs include legal aid, law library, teen court and court innovations. 142 - Court Technology Fund: Counties are required by Article V of the State Constitution to fund the cost of communications services, existing radio systems, and existing multi-agency criminal justice information systems. This fund accounts for receipt and expenditures of a $2 recording fee that provides funding for this requirement. 145 – Land Acquisition Series 2004: Accounts for expenditures incurred in the purchase of environmentally sensitive land. Financing is provided by bond proceeds from the voted debt Environmentally Sensitive Land Acquisition Bonds. 171 - East Gifford Stormwater Watershed M.S.B.U.: Accounts for expenditures of funds for stormwater improvements in East Gifford Stormwater Watershed. Funds are provided by non-ad valorem taxes. These funds are required to receive a state grant for a stormwater improvement project for this area. Streetlighting Districts: 181 - Gifford 188 - Laurel Court 194 - Whispering Pines 182 - Laurelwood 189 - Tierra Linda 195 - Moorings 183 - Rockridge 190 - Vero Shores 196 - Walker’s Glen 184 - Vero Highlands 191 - Ixora Park 197 - Glendale Lakes 186 - Porpoise Point 192 - Poinciana Park 198 - Floralton Beach 187 - Single Light Districts 193 - Roseland 199 - West Wabasso The streetlight districts are non-ad valorem projects. Non-ad valorem projects generate revenues by billing the controlling entities (in these cases it is usually the homeowners’ associations) for the costs involved in installing, operating and maintaining streetlights within defined districts.

185 - Vero Lakes Estates M.S.B.U.: Accounts for the expenditures of funds to improve roads in the Vero Lakes Estates subdivision and to provide street lighting. Funds are provided by non-ad valorem taxes. Non-ad valorem projects generate revenues by billing the controlling entities (in this case the homeowners in this development) for the costs involved in improving the roads and installing, operating and maintaining streetlights.


234

ORGANIZATION CHART OF DEPARTMENTS FUNDED BY SPECIAL REVENUE FUNDS

IRCLHAP/SHIP MetropolitanPlanning

Organization

Community DevelopmentDirector

911 Surcharge

Emergency ServicesDirector

RentalAssistance


Beach Restoration

Secondary RoadConstruction



, ............................................................ , . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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235

ROAD IMPROVEMENT FEES FUND 101

Revenues


Interest $137,659 $72,224 $0 $30,000 $30,000 Non Operating Sources 0 0 1,400,000 998,500 (401,500) Total Revenue $137,659 $72,224 $1,400,000 $1,028,500 ($371,500)

Expenditures

Actual Actual Budget Budget Change from Fund Department Name 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year

101-151 District 1 $1,974,176 $97,486 $0 $0 $0 101-152 District 2 0 0 1,000,000 1,028,500 28,500 101-154 District 4 13,904 0 400,000 0 (400,000)

Total Expenditures $1,988,080 $97,486 $1,400,000 $1,028,500 ($371,500)

NEW ROAD IMPROVEMENT FEES FUND 102 Revenues


Interest $3,403,949 $2,165,786 $1,250,000 $375,000 ($875,000) Impact Fees 3,888,651 3,629,678 2,600,000 3,800,000 1,200,000 Miscellaneous 1,480,001 968,679 1,000,000 0 (1,000,000) Non Operating Sources 0 0 32, 171,163 8, 888,597 (23, 282,566)

Total Revenues $8,772,601 $6,764,142 $37,021,163 $13,063,597 ($23,957,566)

Expenditures


102-151 District 1 $10,702,086 $9,560,999 $6,563,068 $1,926,000 ($4,637,068) 102-152 District 2 6,236,447 7,432,401 16,399,160 8,135,597 (8,263,563) 102-153 District 3 3,133,778 5,970,334 14,056,935 3,000,000 (11,056,935) 102-214 Road and Street Facilities 710 660 2,000 2,000 0

Total Expenditures $20,073,021 $22,964,394 $37,021,163 $13,063,597 ($23,957,566)


236

ADDITIONAL IMPACT FEES FUND 103 Staffing


Department Total FT 1 1 1 1 0 Revenues


Interest $679,341 $554,457 $125,000 $100,000 ($25,000) Impact Fees 3,118,553 1,802,409 2,545,807 340,000 (2,205,807) Miscellaneous 101,697 24,825 200,000 0 (200,000) Non Operating Sources 0 0 3,303,565 1,322,475 (1,981,090) Total Revenues $3,899,591 $2,381,691 $6,174,372 $1,762,475 ($4,411,897)

Expenditures


103-112 North County Library Capital Outlay $0 $0 $3,800 $0 ($3,800)

103-113 West Brackett Library Capital Outlay 600,000 0 1,681,200 0 (1,681,200)

103-120 Fire Services Capital Outlay 0 0 500,000 0 (500,000)

103-121 Public Buildings Other Uses 1,066,532 533,266 533,266 0 (533,266)

103-199 Reserves Cash Forward 0 0 308,988 0 (308,988)

103-204 Administrative Personal Services 61,374 50,635 70,554 87,677 17,123 Contractual Services 121,303 35,678 27,456 14,285 (13,171) Operating Expenses 0 0 2,500 1,500 (1,000) Supplies Expense 1,303 722 4,050 4,013 (37) Other Expenses 42,854 54,597 120,000 80,000 (40,000) Capital Outlay 0 0 1,640 0 (1,640)

103-210 Parks Capital Outlay 826,341 296,577 1,520,918 1,575,000 54,082

103-600 Law Enforcement Capital Outlay 368,345 0 0 0 0

103-601 Correctional Facilities Capital Outlay 0 0 1,400,000 0 (1,400,000) Total Expenditures $3,088,052 $971,475 $6,174,372 $1,762,475 ($4,411,897)

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237

COURT FACILITIES FUND FUND 106 Revenues


Court Related Revenues $4,072 $2,958 $0 $0 $0 Interest 5,518 4,626 0 0 0 Non Operating Sources 0 0 35,000 35,000 0 Total Revenues $9,590 $7,584 $35,000 $35,000 $0

Expenditures


106-220 Facilities Management Operating Expense $967 $522 $35,000 $35,000 $0 Total Expenditures $967 $522 $35,000 $35,000 $0


238

SECTION 8 - RENTAL ASSISTANCE FUND 108


The Indian River County Housing Authority is dedicated to expanding the local supply of private investor funded affordable housing opportunities for low and moderate income individuals. Through the intensive and strategic implementation of public and private funds, the Housing authority seeks to move individuals toward self-sufficiency thereby maximizing their self-worth and their contribution to the local community.

2008/2009 Accomplishments Changed Property Management Companies to enhance operation of Orangewood and Victory Park

Apartments. Extended eligibility of Orangewood and Victory Park beyond farm workers to include the general

population. Indian River County Section 8 Housing Choice Voucher Program went from a Standard Performing Agency

to a High Performing Agency. Created a Housing Choice Voucher Landlord Orientation Program. Recovered over $18,000 through repayment agreements with Section 8 participants for failing to report

income in a timely manner.

2009/2010 Goals and Objectives Complete $3.2 million of interior renovations of Orangewood and Victory Park Apartments. Create a Resident Officer Program at Orangewood/Victory Park Apartments to promote community

relations and public safety. Increase occupancy at Orangewood/Victory Park by 30% and 25% respectively. Complete the acquisition, renovation and sale of $2.3 million of affordable housing under the Neighborhood

Stabilization Program. Retain HUD designation as a High Performing Agency to obtain future funding. Create a Housing Choice Voucher Tenant Orientation to prevent possible tenant misrepresentation of family

income. Recover additional program funding through stronger fraud prevention measures. Maximize the amount of administrative fees earned monthly from HUD. Performance Measures


Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected

2009/2010 Fraud Prevention Measures (Funds received in recovery agreements) N/A N/A $18,000 $10,000 + HUD performance SEMAP Measures 88% 92% 96% 99% Utilization of Housing Assistance Payment (HAP) Funds N/A N/A 96% 99%

Staffing



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239

SECTION 8 - RENTAL ASSISTANCE FUND 108 Revenues


Federal Grants $1,844,945 $1,772,303 $1,766,875 $1,870,530 $103,655 Other Charges for Services 1,605 7,813 0 0 0 Interest 9,422 5,743 0 0 0 Other Sources 1,678 1,549 49,515 49,366 (149) Total Revenues $1,857,650 $1,787,408 $1,816,390 $1,919,896 $103,506

Expenditures


Personal Services $167,656 $156,442 $183,424 $182,260 ($1,164) Contractual Services 4,861 5,567 6,925 6,525 (400) Operating Expenses 2,968 3,626 4,758 5,300 542 Supplies Expense 4,686 5,721 7,667 7,785 118 Other Expenses 1,635,156 1,556,413 1,560,286 1,667,660 107,374 Capital Outlay 5,107 1,163 0 1,000 1,000 Other Uses 44,484 56,980 53,330 49,366 (3,964) Total Expenditures $1,865,918 $1,785,912 $1,816,390 $1,919,896 $103,506


240

SECONDARY ROAD CONSTRUCTION FUND 109 Statement of Function The purpose of the Secondary Road Construction fund is the segregation of funds generated by the local option 6-cent gas tax administered by the State. The local option fuel tax proceeds, per State law, may only be used for transportation expenditures. By definition, this means public transportation operations and maintenance, roadway and right-of-way maintenance and drainage, bridge maintenance and operation, traffic engineering and signalization, street lighting and construction or reconstruction of roads. Staffing


Department Total FT 8 7 4 4.28 .28

Revenues


Sales, Use and Fuel Taxes $3,482,514 $3,218,705 $3,561,487 $3,188,750 ($372,737) Federal Grants 2,524,623 2,126,186 863,894 0 (863,894) Interest 1,120,403 608,213 400,000 200,000 (200,000) Other Miscellaneous Revenue 2,025,690 1,251,515 0 9,930,568 9,930,568 Non Operating Sources 0 0 14,898,805 1,694,959 (13,203,846) Total Revenues $9,153,230 $7,204,619 $19,724,186 $15,014,277 ($4,709,909)

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241

SECONDARY ROAD CONSTRUCTION FUND 109 Expenditures

Actual Actual Budget Budget Change from Dept Department Name 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year

109-214 Roads And Bridges Personal Services $348,338 $71,632 $0 $0 $0 Contractual Services 230,268 230,048 349,793 349,793 0 Operating Expenses 119,570 122,923 80,000 120,000 40,000 Supplies Expense 2,615,357 1,882,305 1,854,039 869,702 (984,337) Other Expenses 0 0 150,000 150,000 0 Project Expenditures 7,426,149 7,804,633 16,845,372 13,086,693 (3,758,679)109-244 Engineering

Personal Services 183,357 234,718 196,980 193,750 ($3,230) Operating Expenses 11 171 5,300 4,450 (850) Supplies Expense 4,054 1,478 5,005 5,063 58

Other Expenses 0 0 100 100 0 Communication Expense 0 0 300 300 0 Capital Outlay 0 1,531 0 0 0

109-247 Real Estate Acquisition Personal Services 0 93,278 98,427 140,430 42,003 Contractual Services 0 0 132,192 93,996 (38,196)

109-199 Reserves Contingencies 0 0 6,678 0 (6,678) Total Expenditures $10,927,104 $10,442,717 $19,724,186 $15,014,277 ($4,709,909)

Real Estate Acquisition 2008/2009 Accomplishments

Completed right-of-way acquisition for 66th Avenue South of SR60 (1) Completed Temporary Construction Easements for the widening of 20th Avenue, SW & 17th Lane, SW (6) Completed right-of-way acquisition for Oslo Road, Phase II (1) Oslo Road, Phase III (43rd Avenue to 58th Avenue)(1 pond site remaining, negotiations in progress) Acquired 22 parcels on CR 510 Acquired 41 parcels on 66th Avenue (North of SR 60) Acquired 9 parcels & 14 Temporary Construction Easements on 43rd Avenue. Acquired 1 parcel on Intersection of 58th Avenue and SR 60 Acquired 9 parcels of misc. right-of-way


242

SECONDARY ROAD CONSTRUCTION FUND 109

Real Estate Acquisition 2009/2010 Goals and Objectives Complete acquisition of right-of-way/storm-water retention sites for 43rd Avenue Project Complete acquisition of right-of-way/storm-water retention sites for Intersection 58th Avenue/SR60. Complete acquisition of right-of-way/storm-water retention sites for 66th Avenue (North of SR 60) Complete acquisition of right-of-way/storm-water retention sites for 45th Street/58th Avenue Intersection Acquire right-of-way, storm-water retention and developer’s agreements for CR 510 Project Keep current with easement requests, TIIF releases, and Public Information Requests

Real Estate Acquisition Performance Measures


Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected 2009/2010

Land Acquisition – number of parcels 49 74 105 120


243

SPECIAL LAW ENFORCEMENT FUND FUND 112 Revenues


Judgments and Fines $35,451 $27,756 $0 $0 $0 Interest 7,540 5,366 0 0 0 Total Revenues $42,992 $91,275 $0 $0 $0

Expenditures


Transfer to Constitutional $112,426 $6,367 $0 $0 $0Total Expenditures $112,426 $6,367 $0 $0 $0

PARKS DEVELOPMENT FUND 113 Revenues


Interest $4,113 $3,203 $0 $0 $0 Non Operating Sources 0 0 25,000 25,000 0 Total Revenues $4,113 $3,203 $25,000 $25,000 $0

Expenditures


Operating Expenses $7,400 $0 $25,000 $25,000 $0 Total Expenditures $7,400 $0 $25,000 $25,000 $0


244

TREE ORDINANCE FINES FUND 117 Revenues


Violation of Local Ordinances $20,100 $13,300 $0 $0 $0 Interest 10,110 7,492 0 0 0 Non Operating Sources 13,968 44,020 50,000 50,000 0 Total Revenues $44,178 $64,812 $50,000 $50,000 $0

Expenditures


Supplies Expense $82,650 $6,237 $50,000 $50,000 $0 Total Expenditures $82,650 $6,237 $50,000 $50,000 $0


245

TOURIST TAX FUND 119 Revenues


Sales, Use and Fuel Taxes $543,406 $594,193 $545,000 $515,000 ($30,000) Interest 84,404 65,074 25,000 17,500 (7,500) Non Operating Sources 0 0 571,036 390,267 (180,769) Total Revenues $627,810 $659,267 $1,141,036 $922,767 ($218,269)

Expenditures


119-144 District I Vero Beach Grants and Aid Expenditures* $200,382 $212,343 $207,818 $179,759 ($28,059)

119-145 District II Indian River County Grants and Aid Expenditures* 374,864 372,660 420,819 393,008 (27,811)

119-162 Dodgertown 0 0 445,564 350,000 (95,564)

119-199 Reserves 0 0 66,835 0 (66,835) Total Expenditures $575,246 $585,003 $1,141,036 $922,767 ($218,269)

*2009/2010 Grants and Aid:

Chamber of Commerce $408,360 Cultural Council of Indian River County 59,755 Treasure Coast Sports Commission 92,314 Vero Heritage, Inc. 12,338 Total 2009/2010 Grants and Aid $572,767


246

911 SURCHARGE FUND 120 Statement of Function The Communication Center was established as part of a statewide effort to provide a single, primary three digit emergency number ("911") through which emergency services can be quickly and efficiently obtained thus shortening the time required for a person to request and receive emergency aid. The "911" services include call taking, location verification, call transfer, wireless transfer and data base management. The 911 Data Base Coordinator is responsible for the maintenance and accuracy of the database and creation and maintenance of the Centerline Map of Indian River County for use with Wireless Phase II Implementation and Computer Aided Dispatch Center. 2008/2009 Accomplishments

Continued implementation and maintenance of our GIS accurate county base map. Continued the process of Wireless Phase II implementation. Continued improvement to current database and mapping with the addition of a Station Response Zones

layer. Updated the English Language Translations for 911 ANI/ALI database as a redundant tool for dispatch of

first in emergency responders for Fire and EMS. Refined mapping procedures and update of mobile data terminals as well as mapping field books for more

accurate abilities in location of residents by mobile responders. Completed installation of the EOC Backup Public Safety Answering Point (PSAP) with 911 call taker

equipment and providing assistance for the installation of a CAD system for dispatching emergency responders for a full service PSAP.

Developed GIS layer showing all mobile home parks in Indian River County and made map books for emergency response search and rescue following hurricane events.

Completed mappings changes for Fellsmere Annexations adding five new emergency service zones. Coordinated changes to Indian River County Sheriff’s Office Cad for Fellsmere Annexations.

2009/2010 Goals and Objectives Continue development and maintenance of the centerline map with additional layers to aid emergency

response in Indian River County. Provide MIS reporting from all PSAP’s for analysis. Continue improvement to current database and mapping. Provide efficient maps for emergency responders. Coordinate and provide the 911 mapping interface for use with NEW WORLD SYSTEMS Cad. Develop Standard Operating Procedures for use of the EOC Backup PSAP by all Public Safety Answering

Points (PSAP’s). Develop procedures for maintenance of call taking equipment in all four Public Safety Answering Points

(PSAP’s)


247

911 SURCHARGE FUND 120



Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected

2009/2010

Database maintenance activities:

911 inquiries 8,930 9,846 10,338 10,855

CAD/Wireless Phase II database maintenance activities:

Street network updates 26,460 29,173 30,632 32,163

Sector boundary updates 1,653 1,823 1,914 2,009

911 Net Updates 717 791 831 873

Special Projects (hrs.) 826 912 958 1,005

Total expenses per 911 inquiry $89.02 $74.61 $60.29 $73.25

Total updated records 82,687 91,163 95,721 100,507



Revenues


Franchise Fees $477,727 $463,465 $432,500 $430,000 ($2,500) State Shared Revenues 325,685 350,404 217,432 250,000 32,568 Interest 56,255 40,889 0 0 0 Non Operating Sources 19 22,974 (26,642) 115,177 141,819 Total Revenues $859,686 $877,732 $623,290 $795,177 $171,887

Expenditures


120-132 Wireless 9-1-1 Personal Services $36,569 $23,064 $48,446 $47,631 ($815) Operating Expenses 2,633 2,529 5,600 9,200 3,600 Supplies Expense 1,665 1,921 6,200 6,150 (50) Communications Expense 0 0 200 200 0

120-133 Communications Center Personal Services 70,112 74,992 75,188 73,071 (2,117) Operating Expenses 193,083 277,445 361,199 361,175 (24) Supplies Expense 5,004 18,864 9,161 8,609 (552) Communications Expense 425 681 1,500 2,500 1,000 Capital Outlay 372,633 215,491 0 93,500 93,500 Contingencies 0 0 2,655 0 (2,655) Transfer to Constitutional 112,872 119,631 113,141 193,141 80,000 Total Expenditures $794,996 $734,618 $623,290 $795,177 $171,887


248

DRUG ABUSE FUND FUND 121 Revenues


Federal Grants $82,898 $120,359 $39,931 $0 ($39,931) Violation of Local Ordinances 18,406 17,631 0 0 0 Interest 2,269 2,752 0 0 0 Other Miscellaneous Revenue 0 0 2,000 0 (2,000) Fund Transfers 27,250 31,500 0 0 0 Total Revenues $130,823 $127,779 $41,931 $0 ($41,931)

Expenditures


Contractual Services $740 $0 $2,000 $0 ($2,000) Grants and Aid Expenditures 108,819 125,779 39,931 0 (39,931) Total Expenditures $109,559 $125,779 $41,931 $0 ($41,931)


249

IRCLHAP/SHIP FUND 123 Statement of Function The Indian River County Local Housing Assistance Program (IRCLHAP) was established on April 6, 1993 pursuant to the State Housing Initiatives Partnership (SHIP) Program. IRCLHAP’s purpose is to increase the availability of affordable housing units in the County by providing low or no-interest loans for down payments and closing costs; loans or grants for impact fees; and loans or grants for renovation of substandard housing units. Funding is from the SHIP program. The County’s Community Development Department administrates and monitors the program. 2008/2009 Accomplishments Updated the Indian River County Local Housing Assistance Plan for Fiscal Year 2009/2010-Fiscal Year

2011/2012. Provided loans to 16 applicants in need of assistance as follows: 11 loans to very low-income households 5 loans to low-income households Held five Homebuyers Education Workshops. Coordinated and participated in four Affordable Housing Partnership meetings. Provided staff support for 20-loan review committee meetings.

2009/2010 Goals and Objectives Maintain eligibility for SHIP funding. Enhance public awareness of the SHIP program throughout the county. Reduce the cost of housing for households with very low, low, and moderate incomes in the County. Maintain the County’s affordable housing partnership with lenders, builders, and housing non-profit

organizations.



Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected 2009/2010

# of loan & grant applications processed 130 155 120 100 # of approved loans & grants 45 47 16 40 % of loans/grants to households with: Very low income 29% 43% 69% 35% Low income 38% 45% 31% 45% Moderate income 33% 12% -- 20% Program requirements met 100% 100% 100% 100%


250

IRCLHAP/SHIP FUND 123 Staffing



Revenues


State Grants $645,400 $1,338,208 $1,088,184 $0 ($1,088,184) Human Services Revenues 465,074 149,377 275,000 50,000 (225,000) Interest 87,692 56,611 0 0 0 Other Miscellaneous Revenue 2,666 27,367 421,348 675,582 254,234 Total Revenues $1, 200,832 $1,571,563 $1,784,532 $725,582 ($1,058,950)

Expenditures


Personal Services $78,890 $66,742 $89,618 $84,341 ($5,277) Contractual Services 33,981 52,787 14,000 56,213 42,213 Operating Expenses 5,165 2,803 5,272 4,872 (400) Supplies Expense 2,172 1,446 2,994 2,707 (287) Other Expenses 39,309 100,225 66,802 77,449 10,647 Grants and Aid Expenditures 1,042,546 1,670,287 1,604,000 500,000 (1,104,000)

Contingencies 0 0 1,846 0 (1,846) Total Expenditures $1,202,063 $1,894,290 $1,784,532 $725,582 ($1,058,950)

I I


251

METROPOLITAN PLANNING ORGANIZATION FUND 124


The Indian River County Metropolitan Planning Organization (MPO), formed in April 1993, is a legislative agency responsible for transportation planning in the urbanized area of Indian River County. It has the power to develop and adopt plans and to set priorities for the programming of improvements to the County’s transportation system. The MPO consists of eleven voting members representing the local governments within the County, two non-voting representatives from the Florida Department of Transportation (FDOT), and a non-voting representative from the Town of Orchid. Funding is through a Joint Participation Agreement for Federal Highway Planning (PL) funding. This is an agreement between FDOT and the MPO, which provides for the pass through of these federal funds. Dollars are approved on an annual basis. The percentage of Federal, State and local dollars varies from year to year. 2008/2009 Accomplishments

Prepared and adopted the 2009 Priority Projects report. Completed the 2009 Congestion Management Process (CMP) Plan. Prepared and adopted the MPO Transportation Improvement Program. Completed the 2009 Transit Development Plan minor update. Completed the Thompson Elementary School Safe routes to School Study. 2009/2010 Goals and Objectives

Maintain a continuing, cooperative, and comprehensive transportation process in the MPO area. Prepare and adopt the annual Priority Projects report. Prepare and adopt the MPO Transportation Improvement Program. Implement the specific tasks outlined in the current UPWP, which include program administration, data

collection, systems planning, and project planning. Complete the 2010 Transit Development Plan update report. Complete a 2010/2012 unified Planning Work Program (UPWP). Performance Measures


Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected 2009/2010

% UPWP tasks completed 75% 75% 75% 75% Federal Transportation Funding for IRC* $62,921 $60,968 $50,489 $41,952 Program requirements met 100% 100% 100% 100% Preparation of UPWP, TIP, and Priority Projects report 100% 100% 100% 100%

* First 3 years of TIP, in ($000)


252

METROPOLITAN PLANNING ORGANIZATION FUND 124 Staffing



Revenues


Federal Grants $619,785 $448,816 $641,766 $677,847 $36,081 Transportation Revenues 1,065 287 0 0 0 Interest 17 1,428 0 0 0 Non Operating Sources 0 0 14,928 0 (14,928) Total Revenues $620,867 $450,531 $656,694 $677,847 $21,153

Expenditures


Personal Services $301,203 $297,961 $409,409 $409,922 $513 Contractual Services 89,205 278,637 145,000 187,200 42,200 Operating Expenses 22,266 28,140 32,150 27,500 (4,650) Other Expenses 47,586 36,430 62,925 53,225 (9,700) Capital Outlay 160,953 8,233 0 0 0 Contingencies 0 0 7,210 0 (7,210) Total Expenditures $621,213 $649,401 $656,694 $677,847 $21,153

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253

LAND ACQUISITION ADVISORY FUND 125 Revenues


State Grants $1,419,475 $0 $0 $0 $0 Interest 0 0 0 0 0 Non Operating Sources 0 0 0 0 0 Total Revenues $1,419,475 $0 $0 $0 $0

Expenditures


Contractual Services $0 $0 $0 $0 $0 Operating Expenses 0 0 0 0 0 Land Purchase 0 0 0 0 0 Total Expenditures $0 $0 $0 $0 $0


254

MULTI JURISDICTION TRUST FUND 126 Revenues


Judgments and Fines $23,982 $48,566 $0 $0 $0 Interest 3,232 3,396 0 0 0 Total Revenues $27,214 $51,962 $0 $0 $0

Expenditures


Transfer to Constitutional $0 $20,512 $0 $0 $0 Total Expenditures $0 $0 $0 $0 $0

This fund is for project generated criminal income (P.G.I.) by the Multi-Agency Criminal Enforcement Unit (M.A.C.E.). Under terms of the anti-drug grant, all revenue generated from property confiscated by the M.A.C.E. unit must be deposited in a separate fund. 75% of this money cannot be appropriated without permission from the State.

NATIVE UPLANDS ACQUISITION FUND 127 Revenues


Physical Environment Revenues $7,521 $0 $0 $0 $0 Interest 41,424 31,754 0 0 0 Miscellaneous 0 6,717 0 0 0 Non Operating Sources 0 0 55,000 55,000 0 Total Revenues $48,945 $38,471 $55,000 $55,000 $0

Expenditures


Contractual Services $25,500 $27,296 $40,000 $40,000 $0 Supplies Expense 0 0 15,000 15,000 0 Total Expenditures $25,500 $27,296 $55,000 $55,000 $0


255

BEACH RESTORATION FUND 128 Statement of Function The major function of the Beach Restoration is the planning, permitting and execution of projects to coastal protection. These projects include large-scale beach renourishment at critically eroding areas of the beach, dune restoration to mitigate storm damage and protect upland properties and reviewing applications for coastal armoring. The Beach Restoration also manages and executes the County's Habitat Preservation Plan (HCP) for the protection of sea turtles and manages the County's artificial reef program which will allow the County to regulate and issue permits for emergency shoreline protection measures when necessary. The Beach Restoration also serves as a resource for citizens on the issues of beach erosion and coastal zone management. 2008/2009 Accomplishments Conducted third and final year of physical and biological monitoring of Sector 7 beach renourishment

project. Conducted second of three years of physical and biological monitoring of Sectors 1 & 2 beach

renourishment project. Continued design, engineering and permitting for Sector 3 beach restoration. Completed update of County Beach Preservation Plan. Completed and submitted third annual sea turtle nesting report under Habitat Conservation Plan. Completed fourth year of in-house sea turtle nest monitoring in southern county. Completed work on grant to mitigate 2004 hurricane impacts on sea turtle nesting habitat. Conducted field work on FWCC grant for nearshore reef monitoring methods study. 2009/2010 Goals and Objectives Continue sea turtle monitoring under Habitat Conservation Plan. Secure grant for and construct offshore artificial fishing reef (FWCC grant). Construct Phase 1 of Sector 3 beach restoration. Conduct third and final year three years of Sectors 1 & 2 beach restoration biological monitoring. Complete work on FWCC grant for nearshore reef monitoring methods study. Performance Measures


Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected

2009/2010 Projects under design 2 1 1 0

Projects awarded for construction 1 1 1 1

Construction projects completed 3 1 0 1 Grants secured 3 0 2 1


256

BEACH RESTORATION FUND 128 Staffing



Revenues


Sales, Use and Fuel Taxes $543,406 $594,193 $545,000 $515,000 ($30,000) Federal Grants 3,064,156 7,304,306 176,865 0 (176,865) State Grants 8,790,732 464,666 1,728,043 0 (1,728,043) Interest 127,899 155,755 60,000 45,000 (15,000) Other Miscellaneous Revenue 1,000 198 173,903 4,680,000 4,506,097 Fund Transfers 165,118 250,805 2,174,462 6,178,959 4,004,497 Non Operating Sources 0 0 842,199 644,036 (198,163) Total Revenues $12,692,311 $8,769,923 $5,700,472 $12,062,995 $6,362,523

Expenditures


Personal Services $219,178 $241,495 $249,232 $255,655 $6,423 Contractual Services 208,552 707,086 2,558,816 556,500 (2,002,316) Operating Expense 10,761 9,854 12,341 11,840 (501) Supplies Expense 9,047 10,713 14,460 14,000 (460) Capital Outlay 6,834 0 0 0 0 Project Expenditures 10,646,414 8,130,256 2,859,927 11,225,000 8,365,073 Contingencies 0 0 5,696 0 (5,696) Total Expenditures $11,100,786 $9,099,404 $5,700,472 $12,062,995 $6,362,523

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257

COMMUNITY DEVELOPMENT BLOCK GRANT FUND 129 Revenues


Federal Grants $370,767 $0 $0 $0 $0 Total Revenues $370,767 $0 $0 $0 $0

Expenditures


129-138 Housing Rehabilitation Contractual Expenses 163,293 3,000 0 0 0 Operating Expenses 0 0 0 0 0 Total Expenditures $163,293 $3,000 $0 $0 $0

FLORIDA BOATING IMPROVEMENT PROGRAM FUND 133 Revenues


State Shared Revenues $77,508 $89,158 $235,000 $35,000 ($200,000)Interest 37,775 32,119 0 0 0Non Operating Sources 0 0 280,000 0 (280,000)Total Revenues $115,283 $121,277 $515,000 $35,000 ($480,000)

Expenditures


Other Contractual Services $0 $33,920 $0 $0 $0Capital Outlay 6,460 53,941 515,000 35,000 (480,000)Total Expenditures $6,460 $87,861 $515,000 $35,000 ($480,000)


258

LIBRARY BEQUESTS FUND 134 Revenues


Interest $4,988 $5,777 $0 $0 $0Library Bequests 83,332 41,666 0 0 0Other Sources 0 0 50,000 50,000 0Total Revenues $88,320 $47,443 $50,000 $50,000 $0

Expenditures


134-109 Main Library Operating Expense $0 $0 $25,000 $25,000 $0

134-112 North County Library Operating Expense 0 0 25,000 25,000 0 Total Expenditures $0 $0 $50,000 $50,000 $0

DISABLED ACCESS PROGRAMS FUND 135 Revenues


Fines and Forfeitures $2,421 $1,591 $0 $0 $0Interest 2,587 2,110 0 0 0Other Sources 0 0 20,000 20,000 0Total Revenues $5,008 $3,701 $20,000 $20,000 $0

Expenditures


Other Professional Services $0 $0 $20,000 $20,000 $0Total Expenditures $0 $0 $20,000 $20,000 $0

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259

INTERGOVERNMENTAL GRANTS FUND 136 Revenues


Federal Grants $488,579 $485,931 $750,057 $552,456 ($197,601)Interest (7,281) 0 0 0 0Total Revenues $481,298 $485,931 $750,057 $552,456 ($197,601)

Expenditures


136-163 HUD Homeless Assist Grant Operating Expense $104,179 $198,272 $187,564 $100,563 ($87,001) Grants and Aids 97,700 184,334 460,253 451,893 (8,360)

136-164 HMIS Grant 29B309003 Grants and Aids 42,076 0 0 0 0

136-165 HUD Shelter Plus Care Rental Assistance 116,797 0 0 0 0

136-171 HUD Shelter Plus Care 2 Rental Assistance 44,560 36,281 0 0 0

136-172 HUD Shelter Plus Care 3 Rental Assistance 83,724 63,826 102,240 0 (102,240)

Total Expenditures $489,036 $482,712 $750,057 $552,456 ($197,601)


260

TRAFFIC EDUCATION PROGRAM FUND 137 Revenues


Fines & Forfeitures $9,537 $1,575 $60,548 $45,000 ($15,548)Interest 8,426 4,999 0 0 0Total Revenues $17,963 $6,574 $60,548 $45,000 ($15,548)

Expenditures


137-110 Grants and Aids $44,373 $36,210 $60,548 $45,000 ($15,548) Total Expenditures $44,373 $76,992 $60,548 $45,000 ($15,548)

DISASTER RECOVERY GRANTS FUND 138 Revenues


Federal Grants $8,639,735 $7,831,156 $2,204,287 $360,000 ($1,844,287)Interest 405,712 160,038 0 0 0Total Revenues $9,045,447 $7,991,194 $2,204,287 $360,000 ($1,844,287)

Expenditures


138-120 Fire Services Capital Outlay $1,223,244 $0 $0 $0 $0

138-130 Administrative Operating 143,607 76,708 281,787 0 (281,787)

138-228 SHIP Hurricane Housing Operating 7,434 26,804 60,000 60,000 0 Capital Outlay 1,300 0 0 0 0 Grants and Aid 5,692,109 3,926,249 1,835,000 300,000 (1,535,000)

138-268 Wastewater Collection Capital Outlay 2,065,190 4,779,778 27,500 0 (27,500)

138-269 Water Distribution Capital Outlay 301,584 139,323 0 0 0

138-281 Stormwater Capital Outlay 5,000 0 0 0 0

Total Expenditures $9,439,468 $8,948,862 $2,204,287 $360,000 ($1,844,287)

I I


261

COURT FACILITY SURCHARGE FUND FUND 140 Revenues


Circuit Civil Court Facility Fee $200,512 $189,184 $129,006 $132,000 $2,994

Interest 12,317 11,093 2,000 1,500 (500)Total Revenues $212,829 $200,277 $131,006 $133,500 $2,494

Expenditures

Actual Actual Budget Budget Change fromDept. Department Name 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year

140-901 Guardian Ad Litem $32,436 $51,600 $48,990 $44,885 ($4,105) Court Administration 55,336 15,520 15,520 0 (15,520)140-903 State Attorney 55,452 51,867 50,284 55,744 5,460140-904 Public Defender 3,212 3,228 3,212 3,338 126140-909 Regional Conflict Council 0 0 13,000 0 (13,000)140-199 Reserves 0 0 0 29,533 29,533 Total Expenditures $146,436 $122,215 $131,006 $133,500 $2,494

ADDITIONAL COURT COSTS FUND 141 Revenues


Additional Court Costs $152,791 $129,077 $107,774 $115,271 $7,497Interest Earnings 10,283 8,813 2,500 2,000 (500)Non Operating Sources 0 0 50,000 50,000Total Revenues $163,074 $137,890 $110,274 $167,271 $56,997

Expenditures


141-901 Court Administration $72,784 $95,837 $61,274 $120,271 $58,997141-906 Legal Aid Services 50,930 43,026 49,000 47,000 (2,000) Total Expenditures $123,714 $138,863 $110,274 $167,271 $56,997


262

COURT TECHNOLOGY FUND FUND 142 Revenues


Recording Fee $469,706 $287,524 $300,000 $198,000 ($102,000)Interest 21,903 12,733 0 0 0Non Operating Sources 0 0 21,620 0 (21,620)Total Revenues $491,609 $300,257 $321,620 $198,000 ($123,620)

Expenditures


142-901 Court Administration $260,101 $316,624 $130,770 $18,950 ($111,820)142-903 State Attorney 191,877 101,861 113,051 92,494 (20,557)142-904 Public Defender 90,914 76,138 77,799 70,480 (7,319)142-199 Reserves 0 0 0 16,076 16,076 Total Expenditures $542,892 $494,624 $321,620 $198,000 ($123,620)


263

LAND ACQUISITION SERIES 2004 REFERENDUM FUND 145 Revenues


Grants $2,193,549 $1,495,839 $596,000 $0 ($596,000)Interest-Bond Proceeds 2,088,874 358,523 0 0 0Non Operating Sources 0 14,595 5,850 40,000 34,150Total Revenues $4,282,423 $1,868,957 $601,850 $40,000 ($561,850)

Expenditures


145-146 Land Acquisition Operating Expense $241,243 $320,373 $81,850 $40,000 ($41,850) Capital Outlay 30,888,482 22,089,830 520,000 0 (520,000)

Total Expenditures $31,129,725 $22,410,203 $601,850 $40,000 ($561,850) Land Acquisition Advisory Committee Site Ranking Summary as of September 2009:

Rank

Project

Rank

Project 1

Torwest PINWR Addition

8 Morgan’s Impoundment - North

2 Ten Mile Ridge – Ansin (PDR)

9

Ten Mile Ridge – Ansin (PDR)

3 CFHP Expansion

10 Tracking Station Coastal Strand 4 St. Sebastian River Greenway Connector

11 ORCA South Link (remainder)

5 Hartig Oceanfront Parcel 12 High Pointe Scrub

6 Round Island Park Addition

13 Sebastian Village Scrub 7 Winter Beach Marsh

14 Giteles Agricultural Easement


264

EAST GIFFORD STORMWATER WATERSHED M.S.B.U.

Revenues Fund 171 Actual Actual Budget Budget Change from

East Gifford Stormwater Watershed 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year Federal Grants ($16,747) $0 $0 $0 $0 Impact Fees 1,342 1,467 2,100 2,100 0 Interest 811 429 0 0 0 Miscellaneous 0 (105) (105) 0

Total Revenues (14,594) $1,896 $1,995 $1,995 $0

Expenditures Capital Outlay $0 $0 $1,928 $1,935 $7 Transfer to Constitutional 68 65 67 60 (7)

Total Expenditures $68 $65 $1,995 $1,995 $0

Per Parcel/Acreage Charge $15.00 $15.00 $15.00 $15.00 $0.00

VERO LAKE ESTATES M.S.B.U.

Revenues

Fund 185 Actual Actual Budget Budget Change from Vero Lakes Estates 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year

Interest $37,343 $32,084 $8,000 $7,500 ($500) Impact Fees 95,303 94,664 92,815 92,815 0 Non Operating Sources 0 0 336,406 338,762 2,356

Total Revenues $132,646 $126,748 $437,221 $439,077 $1,856

Expenditures

Actual Actual Budget Budget Change from Dept Department Name 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year 185-214 Road and Bridges

Operating Expenses $19,445 $8,048 $9,919 $11,919 $2,000 Capital Outlay 0 0 281,403 281,403 0

Transfer to Constitutional 3,699 3,465 4,862 4,718 (144)185-243 Flood Control/Stormwater

Capital Outlay 0 0 141,037 141,037 0 Total Expenditures $23,144 $11,512 $437,221 $439,077 $1,856



265

STREETLIGHTING DISTRICTS Revenues

Fund 181 Actual Actual Budget Budget Change from Gifford 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year

Interest $3,981 $3,087 $1,700 $1,270 ($430) Impact Fees 59,052 59,259 69,450 69,450 0 Non Operating Sources 0 0 6,403 6,785 382

Total Revenues $63,033 $62,346 $77,553 $77,505 ($48)

Expenditures Contractual Services $1,000 $1,000 $1,000 $1,000 $0 Operating Expenses 59,050 59,815 74,685 74,685 0 Transfer to Constitutional 1,803 1,701 1,868 1,820 (48)

Total Expenditures $61,853 $62,516 $77,553 $77,505 ($48)

Per Parcel/Acreage Charge $21.00 $21.00 $25.00 $25.00 $0.00 Revenues

Fund 182 Actual Actual Budget Budget Change from Laurelwood 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year

Interest $729 $525 $450 $170 ($280) Impact Fees 4,011 4,408 5,058 5,058 0 Non Operating Sources 0 0 1,802 2,073 271

Total Revenues $4,740 $4,933 $7,310 $7,301 ($9)

Expenditures Contractual Services $250 $250 $250 $250 $0 Operating Expenses 5,541 5,708 6,880 6,880 0 Transfer to Constitutional 202 177 180 171 (9)




266


Fund 183 Actual Actual Budget Budget Change from

Rockridge 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year Interest $3,369 $2,706 $1,100 $1,100 $0 Impact Fees 4,898 3,761 3,880 3,880 0 Non Operating Sources 0 0 (128) 78 206

Total Revenues $8,267 $6,467 $4,852 $5,058 $206

Expenditures Contractual Services $150 $150 $150 $150 $0 Operating Expenses 2,750 2,730 3,027 3,246 219 Transfer to Constitutional 275 251 257 244 (13) Contingencies 0 0 1,418 1,418 0

Total Expenditures $3,175 $3,131 $4,852 $5,058 $206


Fund 184 Actual Actual Budget Budget Change from Vero Highlands 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year

Interest $4,109 $3,248 $2,000 $1,175 ($825) Impact Fees 56,559 56,369 55,752 55,752 0 Non Operating Sources 0 0 13,985 14,742 757

Total Revenues $60,668 $59,617 $71,737 $71,669 ($68)

Expenditures Contractual Services $1,000 $1,000 $1,000 $1,000 $0 Operating Expenses 55,773 57,620 68,730 68,730 0 Transfer to Constitutional 1,877 1,768 2,007 1,939 ($68)




267


Fund 186 Actual Actual Budget Budget Change from Porpoise Point 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year

Interest $540 $430 $234 $175 ($59) Impact Fees 496 429 442 442 0 Non Operating Sources 0 0 50 110 60

Total Revenues $1,036 $859 $726 $727 $1

Expenditures Contractual Services $80 $80 $80 $80 $0 Operating Expenses 316 296 509 509 0 Transfer to Constitutional 21 19 24 25 1 Cash Forward 0 0 113 113 0

Total Expenditures $417 $395 $726 $727 $1


Fund 187 Actual Actual Budget Budget Change from Single Light Districts 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year

Interest $25 $12 $10 $10 $0 Contributions 2,863 2,669 3,374 3,374 0 Non Operating Sources 0 0 79 79 0

Total Revenues $2,888 $2,681 $3,463 $3,463 $0

Expenditures Contractual Services $50 $50 $50 $50 $0 Operating Expenses 2,453 2,447 3,413 3,413 0



268


Fund 188 Actual Actual Budget Budget Change from Laurel Court 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year

Interest $105 $80 $70 $30 ($40) Impact Fees 747 748 837 837 0 Non Operating Sources 0 0 216 258 42

Total Revenues $852 $828 $1,123 $1,125 $2

Expenditures Contractual Services $80 $80 $80 $80 $0 Operating Expenses 816 775 1,014 1,014 0 Transfer to Constitutional 22 21 29 31 2

Total Expenditures $918 $876 $1,123 $1,125 $2


Fund 189 Actual Actual Budget Budget Change from Tierra Linda 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year

Interest $479 $368 $270 $135 ($135) Impact Fees 1,558 1,491 1,541 1,541 0 Non Operating Sources 0 0 758 891 133

Total Revenues $2,037 $1,859 $2,569 $2,567 ($2)





269


Fund 190 Actual Actual Budget Budget Change from Vero Shores 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year


Total Revenues $5,042 $4,862 $6,215 $6,211 ($4)




Fund 191 Actual Actual Budget Budget Change from Ixora 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year


Total Revenues $6,053 $5,833 $6,803 $6,798 ($5)





270


Fund 192 Actual Actual Budget Budget Change from Poinciana Park 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year

Interest $1,036 $778 $616 $260 ($356) Impact Fees 10,852 10,930 11,144 11,144 0 Non Operating Sources 0 0 3,529 3,871 342

Total Revenues $11,888 $11,707 $15,289 $15,275 ($14)




Fund 193 Actual Actual Budget Budget Change from Roseland 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year

Interest $1,167 $877 $700 $315 (385) Impact Fees 1,455 1,083 1,140 1,140 0 Non Operating Sources 0 0 1,366 1,734 368

Total Revenues $2,622 $1,960 $3,206 $3,189 ($17)





271


Fund 194 Actual Actual Budget Budget Change from Whispering Pines 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year


Total Revenues $1,572 $2,273 $1,583 $1,582 ($1)




Fund 195 Actual Actual Budget Budget Change from Moorings 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year

Interest $7,515 $5,953 $4,000 $2,320 ($1,680) Impact Fees 16,423 14,038 14,028 14,028 0 Non Operating Sources 0 0 (243) 2,563 2,806

Total Revenues $23,938 $19,992 $17,785 $18,911 $1,126

Expenditures Contractual Services $500 $500 $500 $500 $0 Operating Expenses 14,818 14,797 16,344 17,510 1,166 Transfer to Constitutional 870 810 941 901 (40)

Total Expenditures $16,188 $16,107 $17,785 $18,911 $1,126



272


Fund 196 Actual Actual Budget Budget Change from Walker's Glen 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year

Interest $525 $409 $120 $150 $30 Impact Fees 1,470 1,412 1,464 1,464 0 Non Operating Sources 0 0 374 472 98

Total Revenues $1,995 $1,821 $1,958 $2,086 $128




Fund 197 Actual Actual Budget Budget Change from Glendale Lakes 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year


Total Revenues $3,309 $3,296 $3,928 $3,927 ($1)




1-====____.l,__-+-_===r== ==___..L__-+-_===r


273


Fund 198 Actual Actual Budget Budget Change from Floralton Beach 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year


Total Revenues $1,685 $1,636 $2,618 $2,820 $202

Expenditures Contractual Services $75 $75 $75 $75 $0 Operating Expenses 2,217 2,262 2,497 2,697 200 Transfer to Constitutional 44 41 46 48 2



Revenues

Fund 199 Actual Actual Budget Budget Change from West Wabasso 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year

Impact Fees $0 $7,935 $6,972 $6,972 $0 Interest 18 205 100 100 0 Non Operating Sources 6,500 0 325 371 46

Total Revenues $6,518 $8,140 $7,397 $7,443 $46

Expenditures Contractual Services $0 $100 $100 $100 $0 Operating Expenses 4,890 4,699 7,026 7,026 0 Transfer to Constitutional 0 53 271 317 46



2009/2010 Budget

Debt Service Funds

2009/2010 Budget Other Debt Service Funds Detail

274

REFUND AND IMPROVEMENT BOND FUND 204 Statement of Function This fund accounts for the debt service payments for general governmental bonds. Since fiscal year 2002/2003 this fund has housed the Series 2001 Spring Training Facility Revenue Bonds. These bonds were issued in August 2001. They provide funding, along with other sources for the acquisition, renovation, and expansion of the Dodgertown Spring Training Facility. Half-Cent Sales Tax, Fourth Cent Tourist Tax, and state payments in accordance with Chapter 212.20, F.S. have been pledged to this issue. Revenues


Sales, Use And Fuel Taxes $362,271 $396,128 $363,333 $343,333 ($20,000) State Shared Revenues 909,544 921,155 917,544 945,781 28,237 Interest 54,033 44,647 24,000 18,500 (5,500) Non Operating Sources 0 0 -65,244 -65,381 (137) Total Revenues $1,325,848 $1,361,930 $1,239,633 $1,242,233 $2,600

Expenditures


Debt Service $1,214,703 $1,244,063 $1,239,633 $1,242,233 $2,600 Total Expenditures $1,214,703 $1,244,063 $1,239,633 $1,242,233 $2,600

2009/2010 Budget

Capital Projects

Funds

2009/2010 Budget Capital Projects Funds Detail

275

DODGERTOWN FACILITY FUND 307 Statement of Function In August 2001, the County acquired the Dodgertown Spring Training Facility from the Los Angeles Dodger organization. Part of the agreement provides for renovation and expansion of the facility at an estimated cost of $7,000,000. This capital project fund accounts for the expenditures associated with this project. Revenues


Interest $3,978 $0 $0 $0 $0 Total Revenues $3,978 $0 $0 $0 $0

Expenditures


Project Expenditures $263,079 $0 $0 $0 $0 Total Expenditures $263,079 $0 $0 $0 $0

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276

CAPITAL RESERVE FUND FUND 308 Statement of Function

This capital reserve account is part of a Capital Reserve Agreement between the County, the Dodgers and US Bank. US Bank is the Capital Reserve Account Agent and controls the disbursement of the $2,000,000 repair and replacement reserve funded jointly by the County and the City of Vero Beach to assist in the maintenance of Dodgertown. At the option of the Dodgers, these funds held under the Reserve Agreement may be used to pay the costs of additional improvements not funded by the County. This fund accounts for these expenditures.

Revenues


Interest $106,740 $49,971 $0 $0 $0 Non Operating Sources 0 0 0 2,000,000 2,000,000 Total Revenues $106,740 $49,971 $0 $2,000,000 $2,000,000

Expenditures


Project Expenditures $298,315 $37,440 $0 $2,000,000 $2,000,000 Total Expenditures $298,315 $37,440 $0 $2,000,000 $2,000,000


277

OPTIONAL SALES TAX FUND 315 Statement of Function Indian River County voters passed the Optional One-Cent Sales Tax in March 1989 to be used for infrastructure needs of the County. The tax is effective for a fifteen-year period. For planning purposes, it was broken down into three five-year segments. In November of 2002, an extension was approved by voter referendum to extend the Optional One-Cent Sales Tax another 15 years until December 31, 2019. The projects selected are those that would have generally required use of tax dollars in order to complete. Operating expenses, once the projects are complete, are absorbed by various departments in the taxing funds. Some projects completed with the use of the Optional Sales Tax in the first fifteen years are: construction of the Courthouse, numerous County roads, the new Health Building, several parks, Fire Station 11 on Orchid Island, right-of-way purchases for Kings Highway and other road projects, the 800 MHz emergency communications system, partial funding of the PEP Reef, expansions to the Main and North County Libraries, construction of the North County Recreation Complex, construction of the Fleet Management facility, construction of the new County Administration Buildings, construction of 2 Fire/EMS Stations and the expansion of the Indian River County Jail. Current and future projects that will use Optional Sales Tax funding include beach restoration projects, road projects and completion of two new Fire/EMS stations.


Revenue Type 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year Sales, Use and Fuel Taxes $14,549,834 $13,714,228 $13,256,578 $13,322,861 $66,283 Federal Grants 3,069,349 1,027,816 4,165,748 0 (4,165,748) State Grants 1,710,185 1,282,345 0 0 0 Grants from Other Local Units 26,815 4,169,611 2,704,384 0 (2,704,384) Interest 1,041,535 819,709 400,000 400,000 0 Donations 0 35,000 0 0 0 Other Miscellaneous Revenue 30,483 113,184 0 0 0 Non Operating Sources 6,156,095 533,266 19,750,142 1,107,139 (18,643,003) Total Revenues $26,584,296 $21,695,158 $40,276,852 $14,830,000 ($25,446,852)


278

OPTIONAL SALES TAX FUND 315 Expenditures


315-108 Recreation Capital Outlay ($1,750) $0 $0 $0 $0

315-109 Main Library Capital Outlay 208,004 19,500 0 0 0

315-112 North County Library Capital Outlay 0 13,151 0 0 0

315-113 West County Library Project Expenditures 200,000 0 200,000 0 (200,000)

315-120 Fire Service Project Expenditures 367,288 55,616 4,501,979 1,500,000 (3,001,979)

315-121 Administration Building Personal Services 91,501 1,626 0 0 0 Operating Expense 1,518 0 0 0 0 Capital Outlay 19,487,102 1,861,981 0 0 0

315-199 Reserves B.C.C. Fund Transfer 0 75,000 2,000,000 6,000,000 4,000,000 Reserve for Contingency 0 0 312,604 925,000 612,396 Cash Forward – Sept. 30 0 0 2,607,854 0 (2,607,854)

315-208 Emergency Management Project Expenditures 0 0 2,200,000 0 (2,200,000)

315-210 Parks Capital Outlay 185,857 161,405 3,489,366 0 (3,489,366)

315-214 Road and Bridges Road Resurfacing 0 0 1,049,480 500,000 (549,480) Right of Way Purchase 229,407 1,355,310 852,191 0 (852,191) Project Expenditures 2,829,159 1,902,716 10,705,754 4,350,000 (6,355,754)

315-217 Sanitary Landfill Project Expenditures 118,849 239,561 329,350 100,000 (229,350)

315-220 Facilities Management Project Expenditures 15,132,296 513,948 2,387,222 850,000 (1,537,222)

315-243 Public Works Project Expenditures 324,269 87,382 21,970 0 (21,970) Capital Outlay 277,371 5,368,231 9,619,082 605,000 (9,014,082) Total Expenditures $39,450,871 $11,655,427 $40,276,852 $14,830,000 ($25,446,852)


279

GIFFORD ROAD IMPROVEMENT FUND 316 Statement of Function The Gifford Road Improvement Fund projects include 41st Street, 45th Street and 49th Street plus drainage improvements on 43rd Avenue. Maintenance and upkeep costs after completion of the projects will be the responsibility of the Road and Bridge department under the Transportation Fund. The majority of funding of the Transportation Fund comes from transfers in from the General Fund and the M.S.T.U. taxing funds. Revenues


Interest $18,076 $0 $0 $0 $0 Total Revenues $18,076 $0 $0 $0 $0

Expenditures


Project Expenditures $2,477,731 $0 $0 $0 $0 Total Expenditures $2,477,731 $0 $0 $0 $0

2009/2010 Budget

Enterprise/Internal

Service Funds

2009/2010 Budget Enterprise Funds Detail

280

SHOOTING RANGE Statement of Function

Indian River County operates a complete public shooting range under a concession lease with the Florida Wildlife Conservation Commission. The Shooting Range is constructed on State owned land and developed by Indian River County through funds made available from the U.S. Fish and Wildlife Service. The range is structured to provide a safe, supervised facility for the patrons of the Treasure Coast. The facility is recreational in nature but also provides for the training of Law Enforcement Agencies in the area. The facility consists of a 5-stand (shotgun) range, a pistol range consisting of 35 firing stations, a rifle range with 29 stations including two 200-yard target firing stations, an air gun range, a 65-yard archery range, as well as work-through sporting clays and a walk-through archery course. The facility is fully manned to insure maximum shooting safety. In addition to the recreational aspects of the range, it is also a hunter’s education training facility with courses taught by the Florida Wildlife Conservation Commission and the Shooting Range staff. At the Budget Office workshops held in July 2008, the Board of Commissioners approved moving the Shooting Range to the Recreation fund for the new fiscal year 2008/2009. This fund has been moved from the Enterprise Fund to the M.S.T.U. Fund. All future data will be shown in the M.S.T.U. Fund section of the Budget.


281

SHOOTING RANGE ORGANIZATION CHART

Shooting Range


CountyAdministrator




Revenue Type 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year Governmental Revenues $0 $0 $0 $0 $0 Culture/Recreation Revenues 294,393 157,599 0 0 0 Interest 26,582 0 0 0 0 Disposition of Fixed Assets 1,300 0 0 0 0 Other Miscellaneous Revenue 4,628 0 0 0 0 Fund Transfers 224,730 0 0 0 0 Non Operating Sources 0 0 0 0 0

Total Revenue $551,633 $157,599 $0 $0 $0

Expenditures


Personal Services $299,423 $0 $0 $0 $0 Contractual Services 2,640 0 0 0 0 Operating Expenses 34,022 0 0 0 0 Supplies Expense 89,698 0 0 0 0 Depreciation 39,333 0 0 0 0 Communications Expense 65 0 0 0 0 Fund Transfer Out 0 590,935 0 0 0 Total Expenditures $465,181 $590,935 $0 $0 $0

•.....................................• . . . . . . . . . . . . . . . . . . . . . . . . . .

·::::::::::::::::::1::::::::::::::::::' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . •....................................•

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282

GOLF COURSE ORGANIZATION CHART

Golf Course Operations Golf CourseFood & Beverage

Golf Course Clubhouse

Golf Course(Leisure Services)

Director

CountyAdministrator


Revenue Type 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year Governmental Revenues $1,423 $217 $417,500 $0 ($417,500) Physical Environment Revenues 3,292 943 3,000 3,000 0 Culture/Recreation Revenues 3,370,094 3,267,053 3,410,300 3,285,925 (124,375) Interest 21,867 13,025 10,000 10,000 0 Disposition of Fixed Assets 210 0 0 0 0 Other Miscellaneous Revenue 1,386 48,867 1,000 1,017 17 Non Operating Sources 0 0 (118,650) (164,997) (46,347) Total Revenues $3,398,273 $3,330,104 $3,723,150 $3,134,945 ($588,205)


Actual Actual Budget Budget Change fromDept Department Name 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year 221 Golf Course Maintenance $1,379,980 $1,286,145 $1,492,059 $1,498,200 $6,141 232 Food And Beverage 268,076 14,171 0 0 0 236 Administration/Clubhouse Operations 1,436,782 1,475,180 2,231,091 1,636,745 (594,346)

Total Expenditures $3,084,838 $2,775.496 $3,723,150 $3,134,945 ($588,205)

.................................................... . . . . . . . . . . . . . . . . . . . . . . . . . . ' ..................... , .................... '

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283

GOLF COURSE - OPERATIONS


Indian River County operates a 36-hole public golf course through the establishment of an enterprise fund. This structuring provides that costs are paid from user charges rather than general governmental revenues. The golf complex includes a 7,000 square-foot clubhouse, golf cart building and maintenance building. The organization of the fund is divided into three areas: maintenance (operations), food and beverage and clubhouse services. Golf Course maintenance and upkeep were contracted out to a private company beginning July 1, 1996. This maintenance contract and other operating costs of the facility are recorded in this department.

2008/2009 Accomplishments Re-surfaced the greens on the Dunes Course during the summer. Received a four-star rating from Golf Digest’s Places to Play. Received Scripps Reader’s Choice Award as Best Public Facility on Treasure Coast.

2009/2010 Goals and Objectives Maintain the recognized position as the finest public golf course facility in Florida. Provide a quality golf experience for all residents and visitors of Indian River County. Replenish sand in bunkers and redo north driving range tee. Maintain our status as a certified Audubon Cooperative Sanctuary. Performance Measures


Actual FY 2006/2007

Actual FY 2007/2008

Actual

2008/2009

Projected

2009/2010 Total rounds played 100,539 104,716 101,810(1) # holes maintained 36 36 36 36 Area maintained: Fairway (acres) 63 63 63 63 Rough (acres) 118 118 118 118 Aquatics (acres) 40 40 40 40 Putting surfaces (sq. ft.) 220,000 220,000 220,000 220,000 Tee surfaces (sq. ft.) 220,000 220,000 220,000 220,000 Sand Bunkers (sq. ft.) 183,500 183,500 183,500 183,500

(1) Dunes course closed May-September 2009 for resurfacing greens. Expenditures


Contractual Services $1,110,237 $1,116,017 $1,132,059 $1,178,200 $46,141 Supplies Expense 84,803 0 120,000 80,000 (40,000) Depreciation 184,940 169,830 190,000 190,000 0 Golf Renewal & Replacement 0 0 50,000 50,000 0 Loss on Assets 0 298 0 0 0 Total Expenditures $1,379,980 $1,286,145 $1,492,059 $1,498,200 $6,141


284

GOLF COURSE - FOOD AND BEVERAGE Statement of Function Indian River County operates a 36-hole public golf course through the establishment of an enterprise fund. This structuring provides that costs are paid from user charges rather than general governmental revenues. The golf complex includes a 7,000 square-foot clubhouse, golf cart building and maintenance building. The organization of the fund is divided into three areas: maintenance, food and beverage and clubhouse services. The food and beverage area provides a lunch counter and dining facilities within the clubhouse. The operations have been privatized as of the 2007-2008 fiscal year. Staffing Actual Actual Budget Budget Change from


Expenditures


Personal Services $119,839 ($8,174) $0 $0 $0 Contractual Services 36,083 20,000 0 0 0 Operating Expenses 2,143 1,870 0 0 0 Supplies Expense 109,694 0 0 0 0 Depreciation 317 475 0 0 0 Total Expenditures $268,076 $14,171 $0 $0 $0

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285

GOLF COURSE - CLUBHOUSE Statement of Function Indian River County operates a 36-hole public golf course through the establishment of an enterprise fund. This structuring provides that costs are paid from user charges rather than general governmental revenues. The golf complex includes a 7,000 square-foot clubhouse, golf cart building and maintenance building. The organization of the fund is divided into three areas: maintenance, food and beverage and clubhouse services. The clubhouse division includes the services of the golf pro and assistant golf pros, cart and driving range attendants and course starters/rangers. In addition, a pro shop is housed and run under this division. 2008/2009 Accomplishments Finished another successful year of tournaments with sold out events such as the Treasure coast Father/Son

Championship. Started both a Fall and Spring Junior Tour with over fifty kids at each event. Provided an after-school Junior Program transferred from the Recreation Department. Received a four star rating from Golf Digest’s Places to Play. Received Scripps Reader’s Choice Award as Best Public Facility on the Treasure Coast. 2009/2010 Goals and Objectives Maintain the recognized position as the finest public golf course facility in Florida. Attract and promote competitive and charitable golf events throughout the year. Provide a quality golf experience for all residents and visitors of Indian River County. Continue the success of the youth golf program. Increase the number of rounds played through different areas of promotion. Performance Measures


Actual

2006/2007

Actual

2007/2008

Actual

2008/2009

Projected

2009/2010 # of ID cards issued 2,468 2,407 2,458 2,460 Total rounds played 100,539 104,716 101,810(1) 103,000 Total rain days 20 17 25.5 21.5 Par: The Dunes Course 72 72 72 72 The Lakes Course 72 72 72 72 Length from back tee: The Dunes Course (yds) 6,837 6,837 6,837 6,837 The Lakes Course (yds) 6,152 6,152 6,152 6,152

(1) Dunes course closed May-September 2009 for resurfacing greens.


286

GOLF COURSE - CLUBHOUSE Staffing Actual Actual Budget Budget Change from


Expenditures


Personal Services $740,079 $766,911 $869,129 $763,936 ($105,193) Contractual Services 6,970 27,131 119,702 110,217 (9,485) Operating Expenses 161,507 153,143 189,484 156,477 (33,007) Supplies Expense 298,956 313,120 319,295 303,458 (15,837) Depreciation 10,773 10,349 25,500 25,500 0 Communications Expense 0 0 3,146 3,146 0 Debt Service 218,498 204,526 256,380 242,906 (13,474) Reserve for Contingency 0 0 6,088 6,088 0 Cash Forward 0 0 442,367 25,017 (417,350) Total Expenditures $1,436,782 $1,475,180 $2,231,091 $1,636,745 ($594,346)

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287

COUNTY BUILDING Statement of Function It is the responsibility of the County Building Division to enforce State Minimum Building Codes adopted by the County. The Building Code covers all types of construction and includes provisions relating to plumbing, electrical, mechanical, building, and other activities, as well as Florida Accessibility Code and Florida Energy Code provisions. Enforcement involves the issuance of construction, repair and demolition permits, plan reviews and site inspections and contractor licensure compliance. 2008/2009 Accomplishments Issued 742 certificates of occupancy; 2,732 building permits; and 3,060 miscellaneous permits. Conducted 23,040 building inspections. Issued 216 certificates of competency; and 2,366 Certificate of competency renewals Issued 6 unlicensed contracting citations Handled more than 71 building related & substandard housing complaints Filed more than 56 complaint inspection reports Condemned 4 structures Performed 1,326 searches of microfilm records for the public and printed 2,305 microfilm copies Provided staff support for:

IRC Code Enforcement Board CVB Code Enforcement Board Construction Industry Meetings Construction Board of Adjustments and Appeals Building Officials Association of the Treasure Coast Building Officials Association of Florida SHIP program

Reduced staff by 3 certified inspectors, 1 certified plans examiner, and 1 permit clerk. Continued educational program for inspectors, plans examiners, and building administrators to keep staff current

on laws, the new Florida building code, and construction practices while complying with state continuing education requirements for certification maintenance.

Attended Building Officials Association of Florida Conference and conducted educational workshops on the 2007 Florida Building Code and swimming pools and made public presentations locally on these subjects.

Conducted fundamental code cross-training program to provide more multi-certified inspectors and plans examiners.

Continued active planning and training for the emergency response program. 2009/2010 Goals and Objectives Continue organizational training program to provide redundancy in all procedural requirements. Promote consumer protection by preventing unlicensed activity through the enforcement of the citation

ordinance. Continue to compile and publish a written codes interpretations policy manual to enhance consistency in

application of the codes to specific situations that the codes do not directly address. Establish a more customer friendly environment by training staff in expediting procedures.


288

COUNTY BUILDING 2009/2010 Goals and Objectives (Cont’d) Continue educational program for licensed/certified staff by selecting relevant courses. This will keep staff

updated on new laws, codes, and construction practices, while complying with the state continuing education requirements for maintenance of certification.

Review all permit applications within established time limits. Conduct all inspections within established time limits. Performance Measures


Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected

2009/2010 Total building permits issued 6,447 4,538 2,732 2,376 Total # inspections conducted 54,728 37,171 23,040 17,280 Total expenses per building permit issued $510.07 $747.78 $878.15 $850.89 Unlicensed contracting violations processed 5 7 6 6


289

COUNTY BUILDING ORGANIZATION CHART

Building Division

Community Development Director




Revenues


Building Permits $2,665,637 $2,441,777 $2,022,000 $1,412,000 ($610,000) Other Licenses Fees and Permits 69,940 53,900 42,500 45,000 2,500 Governmental Revenues 20,132 19,700 12,500 15,000 2,500 Public Safety Revenues 2,705 2,023 0 0 0 Other Charges for Services 2,800 10,675 0 0 0 Violation of Local Ordinances 5,500 500 5,000 2,500 (2,500) Interest 226,797 198,134 105,000 77,500 (27,500) Other Miscellaneous Revenue 191,052 201,113 35,030 47,500 12,471 Non Operating Sources 0 0 177,093 422,218 245,125 Total Revenues $3,184,563 $2, 927,822 $2, 399,123 $2, 021,718 ($377,405)

Expenditures


Personal Services $2,214,301 $2,011,409 $1,589,809 $1,363,270 ($226,539) Contractual Services 392,427 355,141 165,854 186,185 20,331 Operating Expenses 356,827 341,129 326,597 263,234 (63,363) Supplies Expense 106,688 85,365 107,889 58,988 (48,901) Other Expenses 33,694 88,032 44,524 39,041 (5,483) Depreciation 134,539 118,895 135,000 100,000 (35,000) Communications Expense 0 0 3,000 1,000 (2,000) Fund Transfers 49,938 0 0 0 0 Reserve for Contingency 0 0 26,450 10,000 (16,450) Total Expenditures $3,288,414 $2,999,971 $2,399,123 $2,021,718 ($377,405)

Capital Outlay by Department Budget Budget Change from

Dept Account Name 2008/2009 2009/2010 Prior Year 233 EDP Equipment $0 $4,632 $4,632

Total Expenditures $0 $4,632 $4,632 Capital Outlay presented for informational purposes; excluded from actuals/budgets for GAAP reporting

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290

COUNTY UTILITIES ORGANIZATION CHART

AssistantUtilities Director

WastewaterTreatment

WaterProduction

General&

Engineering

SludgeOperations

CustomerService

WastewaterCollection

WaterDistribution

Utilities Director



Revenue Type 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year Other License Fees and Permits $4,488 $528 $0 $0 $0 Federal Grant 11,626 217,534 0 0 0 Physical Environment Revenues 26,989,532 26,932,847 27,939,382 26,984,000 (955,382) Interest 2,924,638 2,188,646 1,800,000 1,000,000 (800,000) Rents and Royalties 192,551 192,265 200,000 192,000 (8,000) Disposition Of Fixed Assets 25,480 37,345 5,000 5,000 0 Other Miscellaneous Revenue 26,434 541,766 27,000 10,000 (17,000) Non Operating Sources 0 0 10,576,097 11,493,429 917,332 Total Revenues $30,174,749 $30,110,931 $40,547,479 $39,684,429 ($863,050)


Actual Actual Budget Budget Change from Dept Department Name 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year 218 Wastewater Treatment $5,797,250 $5,938,137 $6,145,871 $6,400,219 $254,348 219 Water Production 6,457,329 6,544,667 6,829,498 6,892,937 63,439 235 General & Engineering 6,677,657 9,104,015 6,617,306 6,061,933 (555,373) 257 Sludge Operations 1,412,239 1,378,357 1,463,486 1,419,561 (43,925) 265 Customer Service 1,978,563 2,019,845 2,322,289 2,112,801 (209,488) 268 Wastewater Collection 6,914,963 7,723,951 7,763,546 7,931,502 167,956 269 Water Distribution 8,346,044 8,645,054 9,405,483 8,865,476 (540,007)


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291

COUNTY UTILITIES Capital Outlay by Department

Budget Budget Change from Dept Department Name 2008/2009 2009/2010 Prior Year 218 Wastewater Treatment $0 $0 $0 219 Water Production 0 0 0 235 General & Engineering 0 0 0 265 Customer Service 0 116,000 116,000 268 Wastewater Collection 0 65,000 65,000 269 Water Distribution 0 75,800 75,800

Total Expenditures $0 $256,800 ($256,800)

Capital Outlay presented for informational purposes; excluded from actuals/budgets for GAAP reporting


292

UTILITY SERVICES - WASTEWATER TREATMENT

Statement of Function Six (6) wastewater plants provide wastewater treatment and disposal service in the unincorporated portions of the County, all of which are owned and operated by the County. The goal of the Wastewater Treatment Division is to treat wastewater in the safest manner possible to produce the highest quality reclaimed water at the most efficient operating cost.


Operators attended various continuing education conferences. Continued to improve reclaimed water system with SCADA. Continued to train operators in process control to reduce after hours call-outs. Worked with engineering on expansion of the West Regional WWTF. Continued implementation of Plant maintenance and refurbishment programs at all Facilities. Continued research, development, funding and implementation of reuse water disposal methods. Continued regulatory compliance of all Wastewater Treatment Facilities.


Apply for State and Federal awards for all WWTF. Achieve license upgrade to “A” level of one “B” Operators. Send staff to various continuing education conferences. Continue to improve reclaimed water system with SCADA. Continue to train operators in process control to reduce after hours call-outs. Continue regulatory compliance of all Wastewater Treatment Facilities. Continue in-house professional training and cross training of employees. Development of reuse allocation and effluent distribution process. Performance Measures


Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected

2009/2010 Total Wastewater Treatment capacity (MGD) 9.080 9.080 9.080 12,080 Consumption (MGD) 4.127 4.336 4.310 4.404

Total Equivalent Residential Units (ERU’s) 45,534 45,396 45,785 46,000

Number of customers 25,000 25,000 25,500 25,650

Staffing



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UTILITY SERVICES - WASTEWATER TREATMENT Expenditures


Personal Services $1,168,875 $1,249,980 $1,269,236 $1,262,986 ($6,250) Contractual Services 345,684 320,007 364,955 433,744 68,789 Operating Expenses 219,788 292,989 322,152 284,489 (37,663) Supplies Expense 338,825 389,907 389,545 379,190 (10,355) Depreciation 1,459,156 1,380,687 1,540,000 1,819,208 279,208 Other Expenses 2,902 331 1,512 700 (812) Plant Operations 796,907 910,275 869,061 927,132 58,071 Debt Service 1,465,113 1,393,961 1,389,410 1,292,770 (96,640) Total Expenditures $5,797,250 $5,938,137 $6,145,871 $6,400,219 $254,348


294

UTILITY SERVICES - WATER PRODUCTION


The County provides water services to nearly half of the County's population. The County currently operates two major water plants - the South County Reverse Osmosis (RO) plant and the North County (Hobart) RO plant. Their goal is to provide the best quality drinking water possible with the most efficient means.


Held mandatory crew meetings for training, communications and to promote teamwork. Oversaw the annual budget by tracking invoices and keeping a spreadsheet for this function. Completed Regulatory compliance of both plants. Kept bench marking of both plants. Completed the new Customer Consumer Report mandated by FDEP. Worked closely with Engineering on Brine disposal project for North RO and South RO Plants. Assisted with the expansion of the Hobart Treatment Plant. Won Regional Drinking Water Competition for best tasting water. 2009/2010 Goals and Objectives

Continue working on benchmarking/preventive maintenance programs. Keep budgetary tracking system controls and production costing. Continue regulatory compliance of both treatment Plants. Development and implementation of water production process and system control enhancements. Continue enhancements of Plant security, fencing and required items by the vulnerability assessment. Continue to oversee and assist with the Brine disposal project for the North RO Plant and South RP Plant. Continue to have mandatory crew meetings every six weeks with operators. Oversee the continuing upgrade of the South RO Plant and construction of well #7. Oversee the construction of Spoon Bill Marsh.



Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected

2009/2010 Total Water Treatment capacity (MGD) 11.0 11.0 11.0 11.0 Consumption (MGD) 8.790 8.603 8.700 8.800

Number of Customer Accounts 44,841 42,000 43,300 43,500


295

UTILITY SERVICES - WATER PRODUCTION Staffing Actual Actual Budget Budget Change from


Expenditures


Personal Services $1,254,671 $1,182,465 $1,279,349 $1,141,172 ($138,177) Contractual Services 341,320 333,872 353,320 295,844 (57,476) Operating Expenses 220,655 409,311 412,099 398,281 (13,818) Supplies Expense 667,673 723,539 836,034 835,875 (159) Depreciation 1,174,709 1,135,831 1,280,000 1,568,228 288,228 Other Expenses 3396 18 50 0 (50) Plant Operations 1,209,202 1,254,466 1,185,526 1,233,592 48,066 Debt Service 1,585,703 1,505,165 1,483,120 1,419,945 (63,175) Total Expenditures $6,457,329 $6,544,667 $6,829,498 $6,892,937 63,439

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296

UTILITY SERVICES – GENERAL & ENGINEERING


The County provides water and wastewater service to a major portion of the County’s population. The remaining residents are serviced by private wells and septic tanks, the City of Vero Beach or the City of Fellsmere. The General & Engineering Division provides employee support for the operations of the Water Production, Water Distribution, Wastewater Treatment, Wastewater Collection, Biosolids, and Customer Service divisions. The General & Engineering Division also reviews water & sewer infrastructure associated with private development projects, as well as designs and manages water & sewer capital projects and assessment projects.

The General & Engineering Division is comprised of administration, engineering, operations managers and inspection staff. The following is a list of major projects that were completed in the current fiscal year along with a projection of next fiscal year’s goals. 2008/2009 Accomplishments Completed construction of the North RO Expansion. Completed construction of the Rockridge Vacuum Sewer System. Completed Construction of the Phase I North County Wells. Completed construction of the Vero Lake Estates Water Transmission Mains. Completed 129th Place Water Assessment Project. 2009/2010 Goals and Objectives Complete construction of the North County Wells piping and pumping system. Complete upgrades of the South County Water Treatment Plant. Convert the CR 510 brine line and force main to reuse main. Complete construction of Bio-solids Facility at County Landfill. Complete construction of the Spoonbill marsh for North RO Brine Disposal. Complete construction of the West Regional Plant Expansion.


297

UTILITY SERVICES - GENERAL & ENGINEERING Staffing Actual Actual Budget Budget Change from


Expenditures


Personal Services $1,356,584 $1,481,203 $1,598,298 $1,408,765 ($189,535) Contractual Services 604,708 254,957 225,572 183,146 (42,426) Operating Expenses 203,575 265,331 274,014 267,420 (6,594) Supplies Expense 64,389 92,194 89,184 56,611 (32,573) Other Expenses 473,371 1,196,465 572,708 541,913 (30,795) Plant Operations 3,909,212 5,813,865 3,683,582 3,600,000 (83,582) Fund Transfers 65,818 0 0 0 0 Reserve for Contingency 0 0 173,948 0 (173,948) Cash Forward 0 0 0 4,078 4,078 Total Expenditures $6,677,657 $9,104,015 $6,617,306 $6,061,933 ($555,373)

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UTILITY SERVICES –BIO-SOLIDS OPERATIONS Statement of Function The regional Bio-solids Facility was opened in FY 1992/93 to meet the County’s immediate and future needs for the treatment and disposal of biosolids (the solid or semi-solid residual byproduct of the wastewater treatment plant process), septage (the liquids and solids removed from domestic septic tanks and portable toilet facilities), and grease (taken from commercial grease traps found at food processing facilities and restaurants). 2008/2009 Accomplishments Sent Plant Operator to FRW Short School. Bid and started construction of the new Bio-solids Facility located at the County Landfill. Continued regulatory compliance of the Treatment Facility. Continued working towards moving the facility from present location. Continued contract operation of centrifuge dewatering system. 2009/2010 Goals and Objectives Continue odor control enhancements. Complete construction of the Bio-solids facility. Complete contract operation and management of centrifuge dewatering contract operation. Continue regulatory compliance of the Treatment Facility. Begin use of new Bio-solids Facility. Staffing Actual Actual Budget Budget Change from


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UTILITY SERVICES – BIO-SOLIDS OPERATIONS Performance Measures


Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected

2009/2010

Million Gallons treated per year 25,500 26,280 28,391 28,941

Tons delivered to Landfill per year 11,873 8,096 10,845 11,055

Expenditures


Personal Services $73,263 $81,657 $86,448 $0 ($86,448) Contractual Services 655,353 631,396 745,774 811,165 65,391 Operating Expenses 143,825 142,753 144,344 149,496 5,152 Supplies Expense 13,308 205 340 0 (340) Depreciation 239,797 240,043 240,000 240,043 43 Plant Operations 29,733 35,745 34,412 15,000 (19,412) Debt Service 256,960 246,558 212,168 203,857 (8,311) Total Expenditures $1,412,239 $1,378,357 $1,463,486 $1,419,561 ($43,925)


300

UTILITY SERVICES - CUSTOMER SERVICE Statement of Function Indian River County maintains the philosophy that along with the provision of water and wastewater treatment, assisting the customer is essential. The Customer Service division includes field personnel who actually read meters as well as office personnel who process bills and payments. Processing bills entails reading meters to obtain actual consumption, uploading that data to the billing software and actually printing a bill. This division also processes applications for all new customers, applies payments on existing accounts and processes financed capacity charges and assessments. An important part of the customer service department is responding to customers’ questions and problems. This may be something as basic as looking up an account balance or as complex as troubleshooting meters to determine if there are leaks at a location that resulted in high consumption. Regardless of the issue, customer satisfaction is of the utmost importance in this division. 2008/2009 Accomplishments Reduced number of estimated meter reads. Reduced average hold time for customer service calls. Increased number of customers using automatic withdrawal (ACH) payments 2009/2010 Goals and Objectives Install radio read meters in any new housing developments. Expand on-line services to view and pay bills. Expand on-line services to include opening accounts on-line. Expand on-line services to include transferring to a new location on-line. Performance Measures


Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected

2009/2010 Phone Calls 63,700 64,000 64,000 64,000 Number of Water Customers 41,101 42,000 43,300 43,500 Number of Sewer Customers 24,666 25,000 25,500 25,650 Meter readings per year 486,770 500,000 519,600 522,000 Delinquent Liened Accounts 362 650 950 1,000 Liened Account Balances $293,705 $575,000 $900,000 $950,000


301

UTILITY SERVICES - CUSTOMER SERVICE Staffing Actual Actual Budget Budget Change from


Expenditures

Fund/Department Actual Budget Budget Budget Change from 471-265 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year

Personal Services $1,221,307 $1,242,188 $1,478,005 $1,317,875 ($160,130) Contractual Services 218,753 181,692 226,361 209,521 (16,840) Operating Expenses 442,944 480,659 495,123 481,928 (13,195) Supplies Expense 49,915 71,264 63,800 47,477 (16,323) Other Expenses 45,644 44,042 59,000 56,000 (3,000) Total Expenditures $1,978,563 $2,019,845 $2,322,289 $2,112,801 ($209,488)

Capital Outlay Detail

Budget Budget Change from Description 2008/2009 2009/2010 Prior Year

EDP Equipment $0 $116,000 $116,000

Total Expenditures $0 $116,000 $116,000

Capital Outlay presented for informational purposes; excluded from actuals/budgets for GAAP reporting

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302

UTILITY SERVICES - WASTEWATER COLLECTION Statement of Function The Wastewater Collection System involves an elaborate array of lift stations, force mains, and gravity sewer lines, which collect wastewater and transport it to the treatment plants. In coordination with the computerized monitoring systems of the infrastructure and plant, this division has service crews on duty and on call 24 hours a day to promptly respond to any interruption in the system. This division was created during FY 1998/1999 to provide a separate cost center and better accountability for wastewater collection. Prior to FY 1998/99, this division was included in the Wastewater Treatment Division. 2008/2009 Accomplishments Continued training and education programs for Lift Station Mechanics. Completed the Master in line Re-pump station Completed the Rockridge Vacuum System. Completed installation and electrical hook up of five generators. Completed smoke testing of the entire County. Installed expanded Lift Station to accommodate growth in 37th street area. 2009/2010 Goals and Objectives Continue training and education programs for Lift Station Mechanics and Service Workers. Upgrade three (3) Lift Stations, Risers and Valve Box Repairs in house. Continue smoke testing of the entire County. Continue yearly Air Release Maintenance Program. Performance Measures


Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected

2009/2010

Number of lift stations inspected monthly 740 750 650 750 Responses to during and after-hours call outs (LS) 453 550 450 550

Lift stations refurbished in house 2 3 5 5

Feet of Gravity Sewer Cleaned 297,000 357,060 104,050 357,060

During/After Hours Call-Outs (GS) 288 300 300 300

Valves Maintained 1,131 2,666 109 2,666

Lift Stations Vacuumed 263 440 268 440

Gravity Line Smoke Tested 2,870,400’ 3,393,800’ 1,618,000’ 3,000,000’


303

UTILITY SERVICES - WASTEWATER COLLECTION Staffing Actual Actual Budget Budget Change from


Expenditures


Personal Services $1,162,430 $1,221,200 $1,208,740 $1,107,861 ($100,879) Contractual Services 139,129 142,401 163,334 156,707 (6,627) Operating Expenses 271,279 312,227 296,063 297,818 1,755 Supplies Expense 111,504 166,513 139,516 98,576 (40,940) Depreciation 4,689,683 5,222,111 5,274,000 5,614,095 340,095 Other Expenses 0 0 7,500 0 (7,500) Plant Operations 540,938 659,499 674,393 656,445 (17,948) Total Expenditures $6,914,963 $7,723,951 $7,763,546 $7,931,502 $167,956



Machinery & Equipment $0 $65,000 $65,000

Total Expenditures $0 $65,000 $65,000

Capital Outlay presented for informational purposes; excluded from actuals/budgets for GAAP rep

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UTILITY SERVICES - WATER DISTRIBUTION


To maintain and facilitate water line maintenance in an expeditious manner, using well-trained experienced personnel and to provide the highest quality customer service in field operations.

2008/2009 Accomplishments Installed vehicle dispatching system and documented fuel savings as a result. Obtained training on warehouse inventory program. Improved budget tracking information. Improved equipment maintenance tracking procedures. Obtained asbestos training.


Continue to improve equipment maintenance tracking procedures. Continue in-house training and education. Continue to use enhancements of the dispatching system to better utilize man power and lower fuel consumption



Actual FY 2006/2007

Actual FY 2007/2008

Projected

2008/2009

Projected

2009/2010

Total Work Orders Issued 13,480 12,000 9,500 10,000

Total Locates 15,831 11,473 12,000 12,000

Jack and Bores 40 80 75 85

Polybutylene Water Service Line Replacements 30 30 30 30

Total Hydrant Inspections 973 2,120 2,000 2,000

Total Valves Maintained 500 2,198 2,000 2,000

Back Flow Testing 0 278 275 280


305

UTILITY SERVICES - WATER DISTRIBUTION Staffing Actual Actual Budget Budget Change from


Expenditures

Fund/Department Actual Actual Budget Budget Change from471-269 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year

Personal Services $1,658,059 $1,776,482 $1,855,801 $1,824,306 ($31,495) Contractual Services 202,685 226,173 214,169 274,437 60,268 Operating Expenses 304,955 368,992 358,133 370,913 12,780 Supplies Expense 229,336 288,573 261,689 210,500 (51,189) Depreciation 5,508,456 5,603,731 6,186,000 5,758,220 (427,780) Other Expenses 0 2,307 9,850 0 (9,850) Plant Operations 442,553 378,796 519,841 427,100 (92,741) Total Expenditures $8,346,044 $8,645,054 $9,405,483 $8,865,476 ($540,007)



Machinery & Equipment $0 $65,000 $65,000 EDP Equipment 0 10,800 10,800

Total Expenditures $0 $75,800 $75,800 Capital Outlay presented for informational purposes; excluded from actuals/budgets for GAAP rep

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UTILITY IMPACT FEES FUND 472 Revenues


Physical Environment Revenues $328,844 $207,876 $1,188,300 $723,000 ($465,300) Interest 3,652,235 1,461,834 2,000,000 1,050,000 (950,000) Non Operating Sources 0 5,500 (159,415) (88,650) 70,765 Total Revenues $3,981,079 $1, 675,210 $3, 028,885 $1, 684,350 ( $1,344,535)

Expenditures


Cash Forward $0 $0 $3,028,885 $1,684,350 ($1,344,535) Total Expenditures $0 $0 $3,028,885 $1,684,350 ($1,344,535)

2009/2010 Budget

2009/2010 Budget Internal Service Funds Detail

307

FLEET MANAGEMENT Statement of Function The responsibility of Fleet Management is to maintain and repair county-owned vehicles and equipment as a cost-effective method of saving maintenance and repair dollars and to prolong the useful life of County equipment. This area is established as an Internal Service Fund to provide service to user departments and agencies of the County rather than the general public. 2008/2009 Accomplishments Reprogrammed GASboy software to improve security for better tracking of fuel keys. Provided cost effective maintenance and repairs of equipment. Received and installed new software program to replace the antiquated inventory, billing and equipment

programs currently in use. New program will begin October 2009. 2009/2010 Goals and Objectives Provide cost effective maintenance and repairs to County vehicles and equipment. Utilize Green Fleet technologies when cost effective. Maintain in-house parts procurement. Research and develop a vehicle and equipment replacement policy. Performance Measures


Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected

2009/2010 Number of vehicles maintained 812 801 790 800 Number of repairs 3,505 3,415 3,452 3,400 Cost of maintenance per vehicle $4,408 $5,724 $4,888 $4,209


308

FLEET MANAGEMENT ORGANIZATION CHART

Fleet Management





Revenues

Fund 501 Actual Actual Budget Budget Change from Fleet Management 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year

Interest $15,141 $11,713 $10,000 $8,000 ($2,000) Other Miscellaneous Revenue 182,291 194,506 245,000 220,000 (25,000) Charges for Services 3, 411,231 4, 351,610 3, 606,718 3, 139,491 (467,227) Federal Sources 4 0 0 0 0 Total Revenues $3,608,667 $4, 557,829 $3, 861,718 $3, 367,491 ($494,227)

Expenditures


Personal Services $553,867 $620,974 $580,935 $527,913 ($53,022) Contractual Services 139,838 122,283 126,687 161,823 35,136 Operating Expenses 36,978 34,405 49,343 40,414 (8,929) Supplies Expense 2,839,561 3,793,335 3,078,713 2,622,341 (456,372) Other Expenses 9,305 14,190 15,000 15,000 0 Reserve for Contingency 0 0 11,040 0 (11,040) Total Expenditures $3,579,549 $4,585,187 $3,861,718 $3,367,491 ($494,227)

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RISK MANAGEMENT Statement of Function Risk Management's function is to manage and control the County's modified self-insured property, casualty and workers compensation programs. The Risk Manager, with the assistance of the Workers’ Compensation Coordinator, develops and manages a comprehensive safety and loss control program for employees of the Board of County Commissioners and five constitutional officers. 2008/2009 Accomplishments Worked closely with third party claims administrator and defense counsel to control workers' compensation

costs and provide effective services for injured employees. Worked closely with departments to further loss prevention program County-wide. 2009/2010 Goals and Objectives Continue to work closely with third party claims administrator and defense counsel to control workers'

compensation costs and provide effective services for injured employees. Work closely with all Constitutional Officers and departments to further loss prevention program County-wide. Emphasize pursuit of subrogation. Emphasize training through various venues. Further reduce hard insurance costs. Performance Measures


Actual FY 2006/2007

Actual FY 2007/2008

Actual FY 2008/2009

Projected

2009/2010 Total worker’s compensation claims 155 69 144 130 Total lost time claims 26 9 50 45 Average cost paid to date $5,655 $5,283 $3,924 $3,532

Average payments to injured employees $5,824 $6,199 $1,611 $1,450

Average payments for medical care per injured employee $4,182 $3,887 $3,337 $3,303


310

RISK MANAGEMENT ORGANIZATION CHART

Risk Management




2006/2007 2007/2008 2008/2009 2009/2010 Prior Year Department Total FT 3 3 2 2.25 .25


Revenue Type 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year Interest $317,906 $329,125 $120,000 $100,000 ($20,000) Other Miscellaneous Revenue 1,232,743 259,743 30,000 50,000 20,000 Non Operating Sources 0 0 196,305 200,448 4,143 Charges for Services 5,229,966 6,305,159 6,750,000 5,700,000 (1,050,000) Federal Sources 13 0 0 0 0 Total Revenues $6,780,628 $6,894,027 $7,096,305 $6,050,448 ($1,045,857)

Expenditures Risk Management Actual Actual Budget Budget Change from

Fund 502 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year 502-246 Risk Management Personal Services $2,025,977 $1,091,275 $1,020,830 $1,007,863 ($12,967) Contractual Services 308,674 344,530 367,283 290,944 (76,339) Operating Expenses 3,336,369 3,879,660 5,424,687 4,468,682 (956,005) Supplies Expense 6,841 6,374 11,043 10,384 (659) Other Expenses 3,282 3,649 4,050 4,050 0 Communications Expense 0 39 390 390 0 Reserve for Contingency 0 0 3,522 0 (3,522) Cash Forward-September 30 0 0 0 3,635 3,635 502-600 Sheriff Personal Services 247,170 444,199 237,750 237,750 0 Operating Expenses 20,977 9,532 26,750 26,750 0 Total Expenditures $5,949,290 $5,779,258 $7,096,305 $6,050,448 ($1,045,857)

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311

HEALTH INSURANCE Statement of Function The Health Insurance Fund accounts for the expenditures incurred for the County’s employee health insurance program claims. Revenues are generated by charges to the various funds and departments based on past claims experience and actuarial estimates. Staffing Actual Actual Budget Budget Change from


Revenues


Charges for Services $12,872,441 $14,027,576 $14,409,993 $13,834,529 ($575,464) Interest 521,724 362,867 0 0 0 Miscellaneous 403,674 470,300 56,411 55,017 (1,394) Total Revenues $13,797,839 $14, 860,743 $14, 466,404 $13, 889,546 ($576,858)

Expenditures

Employee Health Insurance Actual Actual Budget Budget Change from Fund 504 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year

Personal Services $0 $0 $73,625 $73,356 ($269) Operating Expenses 11,283,336 13,794,416 14,392,779 13,816,190 (576,589) Total Expenditures $11,283,336 $13,794,416 $14,466,404 $13,889,546 ($576,858)

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GEOGRAPHIC INFORMATION SYSTEM Statement of Function Indian River County’s GIS Mission is to utilize GIS and GIS-based technologies to improve analysis, and subsequent decisions, aimed at improving internal and public services and products. GIS is to provide proactive support and assistance, in terms of both technology and staff, to acquire, convert, integrate, maintain, document, analyze, coordinate, and distribute geographic information for a variety of County needs. 2008/2009 Accomplishments Continued refinement of GIS Address Points layer Development of Street Centerline layer to support GIS and addressing applications. Provided technical direction for CDPlus-GIS integration Provided technical direction to expand Electronic Document Management and enable GIS-Document

integration. Provided GIS software technical training to County staff Development and compilation of additional GIS data layers. Expansion of Mobile GIS technology to Utility and Public Works Field Locators. 2009/2010 Goals and Objectives

Continue execution of the Indian River County GIS Implementation Plan. Promote the use of GIS and complementary technologies to improve efficiency, increase productivity, and

improve effectiveness, thereby enhancing public service. Provide leadership to design, develop and support an Enterprise GIS system. Expand use and accessibility to GIS data and services. Provide training and education for all levels of GIS users. Promote information sharing and standardization of GIS data collection and data maintenance procedures. Promote and continue development of the central Enterprise GIS Data Library. Staffing Actual Actual Budget Budget Change from


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GEOGRAPHIC INFORMATION SYSTEM Revenues

Fund 505 Actual Actual Budget Budget Change from GIS 2006/2007 2007/2008 2008/2009 2009/2010 Prior Year

Charges for Services $654,007 $1,600,467 $864,289 $760,815 ($103,474) Interest 1,108 10,965 0 0 0 Miscellaneous 53,240 0 61,021 0 ($61,021) Total Revenues $708,355 $1, 611,432 $925,310 $760,815 ($164,495)

Expenditures


Personal Services $22,848 $139,319 $294,185 $231,479 ($62,706) Contractual Services 56,775 181,276 471,021 380,000 (91,021) Operating Expenses 938 3,969 4,255 3,960 (295) Supplies Expense 4,238 48,879 73,318 70,376 (2,942) Other Expenses 25,462 65,011 75,000 75,000 0 Reserve for Contingency 0 0 7,531 0 (7,531) Total Expenditures $110,261 $438,454 $925,310 $760,815 ($164,495)

Capital Outlay by Department

Budget Budget Change from Dept Account Name 2008/2009 2009/2010 Prior Year 103 EDP Equipment $6,200 $5,300 ($900)

Total Expenditures $6,200 $5,300 ($900)Capital Outlay presented for informational purposes; excluded from actuals/budgets for GAAP reporting

I I

2009/2010 Budget

Capital Improvements

2009/2010 Budget Capital Improvements Program

314

CAPITAL IMPROVEMENTS PROGRAM Chapter 163 Florida Statutes and Florida Administrative Code Rule 9J-5 requires each local government to have a Comprehensive Land Use Plan. An important part of Florida's Comprehensive Plan requirement is the Capital Improvement element or program. The purpose of the Capital Improvements Program (CIP) is to evaluate the need for public facilities in support of the Future Land Use Element, to estimate the costs of improvements for which local government has fiscal responsibility, to analyze the fiscal capacity of the local government to finance and construct improvements, and to adopt financial policies to guide the funding and construction of improvements. The CIP is updated annually and encompasses a period of five years (the current plan covers FY 2009/10-2013/14). 1. The Capital Improvement Program will consist of five major components. These components are inventory,

analysis, concurrency management, objectives, and policies and implementation sections. 2. Indian River County will have a Capital Improvements Program which manages the provision of services and

facilities as identified in each element of the Comprehensive Plan in a fiscally prudent manner, and ensures that the levels of service set in each element are maintained, facilities and infrastructure improvements are provided concurrent with development, existing infrastructure is maintained, and balanced growth is attained.

3. The County shall maintain a five-year capital improvement program, which is evaluated and updated annually.

The County shall undertake no capital improvement unless that improvement is included within this element's adopted five-year capital improvements program. The Capital Improvements Program will be reviewed annually. If any transportation facility identified in the Schedule of Capital Improvements is delayed in construction and this delay will cause the level of service to deteriorate below the adopted minimum level of service standard for the roadway, a Comprehensive Plan Amendment will be required to adjust the Schedule of Capital Improvements.

4. The County shall evaluate and prioritize its capital improvement projects based on the following criteria. Those

criteria are ranked in order of importance. Preservation of the health and safety of the public by eliminating public hazards

Compliance with all mandates and prior commitments

Elimination of existing deficiencies

Maintenance of adopted level of service standards

Provision of infrastructure concurrent with the impact of new development Protection of prior infrastructure investments Consistency with the County plan and plans of other agencies

Accommodation of new development and redevelopment facility demands

Consistency with plans of state agencies and water management districts that provide public facilities

within the local government's jurisdiction Promotion of compact development by discouraging growth outside of urban service areas


315

Demonstration of linkages between projected growth and facility location Utilization of the economies of scale and timing of other improvements

Reduction of operating costs

Adjustment for unseen opportunities, situations, and disasters

5. The County shall include all capital expenditures identified in elements of the Comprehensive Plan exceeding

$25,000 in its five-year schedule of improvements. 6. In order to ensure the most accurate product, a system of checks and balances between the Planning Department,

the Budget Office and the County Administrator has been put into place. To start, the Planning Department requires each department to submit information related to the Capital Improvement Program on or about September 1 of each year. Both Planning and Budget review the material and perform analyses of the effect the projected capital will have upon operating expenditures over a period of years. (The Budget Office also examines the revenue side of the budget to see what sources of funds will be available to support the capital improvements). Under the direction of the County Administrator, the Planning Department continues to analyze, update and change the data as necessary, finally incorporating it as the capital improvement element of the Comprehensive Land Use Plan. When fully complete, the Plan is then submitted to the Planning and Zoning Board. After their review, in which it may be revised yet again, the Plan is presented to the Board of County Commissioners for final approval.

CAPITAL IMPROVEMENTS PROGRAM MAJOR ELEMENTS AND PROJECTS Indian River County’s Capital Improvements Program consists of several projects in most major departments. Presented here are the main programs, which require funding in the next five years. For each department, a general description of the programs is shown, along with their effect on the operating budget and revenue sources available to fund them. Several major projects are discussed separately. While not all of the projects have been approved, they are presented to show the overall needs for capital improvements to the County’s infrastructure. Transportation Infrastructure - The Public Works Department is responsible for expanding, improving, and maintaining the County’s road system. This includes road widening projects, secondary roads construction, bridge improvements, right of way acquisition, and intersection improvements. Public Works projects totaling $199,436,187 are scheduled in the next five years (see table on following pages). Several revenue sources are utilized to fund the various transportation infrastructure needs of Indian River County. Some of these sources are Road Impact Fees, One-Cent Sales Tax, gas taxes, grants, and fund transfers of Ad Valorem Tax from the General Fund and MSTU. These road capital projects affect the operating costs primarily in the Traffic Engineering department due to the installation of additional traffic signals. In the 2009/2010 fiscal year, the operating budget increased by about $20,000 due to the additional signalization. It is expected that traffic signal maintenance operating costs will continue to increase at a similar rate over the next five (5) years due to population growth and more traffic lights at intersections. As more of the County’s roads are paved, maintenance costs such as grading will decrease, offsetting the rising signal costs. Some of the top priority Transportation Projects included in the 2009/10 CIP are shown below, along with the source of funding, capital costs, and operating costs:


316

16th Street – 66th Ave. to 74th Avenue: Growth within the central area of the County has justified the need to

pave 16th from 66th to 74th Avenue. Funding in the amount of $1.6 million from optional sales tax and gas taxes have been set aside for this project in the 2009/2010 budget.

Oslo Rd. - 27th Ave. to 43rd Avenue: This phase of Oslo road widening is necessary to accommodate the

increasing number of housing and commercial developments currently built and in the planning process along the Oslo road area. Funding for completion of this project is included in 2009/2010 through 2010/2011. Funding will be provided from traffic impact fees ($6.4 million).

53rd Street – 58th Ave, to Indian River Blvd.: This project will widen 53rd Street from two lanes to four lanes from 58th Avenue to Indian River Boulevard at a cost of about $4.7 million. Funding will be provided by traffic impact fees. The project is budgeted for completion in 2010/2011. This road is nearing capacity very rapidly due to growth in the north county area.

66th Avenue Widening: This roadway is scheduled for paving from State Road 60 to 16th street. With growth throughout the county, traffic has increased substantially on this road. Currently, this is one of the few main arterials connecting the north county and south county areas. Estimated construction costs are over $2 million. Funding sources include traffic impact fees and grants.

Storm Water Improvements - Public Works is responsible for improving and maintaining an effective storm water management program within Indian River County. Several storm water management projects are planned at a cost of around $28.6 million over the next five years. The operating expense impacts of these projects over this period will be approximately $2.7 million with funding from state and federal grants, one-cent sales tax, and assessments. These projects include a storm water park in the South County as well as vortex units on the major relief canals flowing into the Indian River Lagoon. The County will make extensive use of state grant funds for storm water improvements. In 2001/2002, a storm water Municipal Service Benefit Unit (M.S.B.U.) was added to provide non-ad valorem assessments to finance storm water projects in the Gifford area. The M.S.B.U. will provide matching funds and will assist in obtaining grants from the State and the St. John’s River Water Management District. Emergency Services District - Fire services, advanced life support (ALS), basic life support, and emergency management constitutes the areas of responsibility for the Emergency Services District (ESD). Fire trucks and ambulances must be replaced periodically to maintain reliable response to emergency situations. Ad Valorem Tax provides for the replacement of these vehicles, although one-cent sales tax revenue can be used on an emergency basis or when additional units are placed online. As the County grows, additional stations will be needed to serve the greater population. Two additional Fire/EMS stations are scheduled within the next five years.

Some major projects in the CIP for Emergency Services are listed below, along with capital costs, the year of funding, and operating impact of each:

800 MHz Radio Expansion: Significant growth within the south county area has resulted in deficiencies in

“in-building coverage” for public safety agencies. $2,200,000 in funding from One-Cent Sales Tax is planned in fiscal year 2009/10 for construction of a 300-foot communications tower to be located off 4th Street and 66th Avenue. The addition of this tower will increase the maintenance contract costs slightly. This cost will be funded by General Fund Revenues.

Fire/EMS Station 13: Construction of an additional station is planned for fiscal year 2009/10. This additional station is needed to serve the expanding south county population. One Cent Sales Tax will provide $1.5 million for land acquisition and construction costs while the remaining $1.49 million will be funded by Emergency Services District Reserves. Since this is an additional station, the operating expense impact will be approximately $2.1 million beginning in FY 2011/2012.


317

Fire/EMS Station 14: Construction of a new fire station 14 is planned for the 2012/2013 fiscal year at a cost of $2.2 million from Impact Fee Revenue. Again, as this is an additional station, the operating expense impact will be approximately $2.1 million beginning in FY 2013/2014.

Recreation Department - The Recreation Department promotes and operates recreational programs for the residents of Indian River County. Parks Maintenance Facility: Construction of a new parks maintenance facility is planned for fiscal year

2009/10. This facility is needed to replace the existing facility that was heavily damaged in the hurricanes of 2004. One Cent Sales Tax will provide $1.5 million for construction of the three building facility which is planned to include an office building, maintenance building, and a storage facility. No additional personnel positions are needed to maintain the facility. Utilities costs are expected to increase slightly as the new facility is larger than the existing structure.

South County Park Phase III: The fiscal year 2009/2010 budget includes One Cent Sales Tax money for the expansion of our South County Park. Capital costs of $1.8 million are to be spent on a multi-purpose facility. This expansion is necessary to provide recreation facilities and programs to the growing population in Indian River County. With the additions, new positions will need to be added as well as increased operating costs related to the maintenance of the facilities. These increases in operating costs are estimated to be about $220,000 per year and will be funded mainly by ad valorem tax proceeds and user fees. The impact to ad valorem taxpayers could be reduced through the use of possible public-private partnerships to operate this facility.

Utilities Water & Sewer System - The Utilities Department provides water and sewer service to residents of Indian River County. Total customers on the water and sewer system have increased by about 4% per annum over the past several years. In the next five years several new water distribution and wastewater collection lines will be added to serve new customers. Major plant expansions are either under construction or in the design process at numerous water and wastewater facilities throughout the system. West Regional Wastewater Plant Expansion: Completion of construction on this project is scheduled for FY

2009/10 at an estimated remaining cost of $1 million. With growth in the southern and western portion of the county, this expansion is needed to serve the growing customer base. These improvements will be funded by Utility capacity charges from the additional customer base they will serve. Operating costs will be funded by additional utility revenues paid by new customers of the system.

Spoonbill Marsh Site: This project will provide for additional permitted water production capacity for the system. The estimated construction cost of $2.1 million will be provided by capacity charges and operating expenses will be funded from user fees.

North Regional Reuse Storage & Repump Facility: This facility is designed to transfer reuse water from the mainland to the barrier island. Completion of the water main is scheduled for 2009/10 through 2010/11 with costs estimated at $2.6 million. These improvements will be funded by Utility service charges from the customer base they will serve. Operating costs will be funded by additional utility revenues paid by customers of the new system.

Solid Waste Disposal District - The S.W.D.D. operates the County landfill. Segment II of the landfill will reach capacity within the next five (5) years. Indian River County has been accruing the cash on an annual basis to cover the estimated $8 million closure costs. Permitting, design and construction of the new cell is estimated to cost $9.6 million. State and Federal regulations require that the S.W.D.D. provide funding for the closure and long-term maintenance costs of each segment of the landfill as capacity is used. Therefore, funding has been set aside for most of these costs. S.W.D.D. user fees provide the funding source. Operating costs for the new cell should remain about the same as for the current segment.


318

CAPITAL IMPROVEMENTS PROGRAM PROJECTED EXPENDITURES

Department/

Program FY 2009/2010 FY 2010/2011 FY

2011/2012 FY 2012/2013 FY 2013/2014 Total

General Services $300,000 $0 $4,100,000 $0 $0 $4,400,000

Beach Restoration Program

$7,997,888 $0 $10,248,500 $0 $0 $18,246,388


$5,386,705 $0 $0 $2,200,000 $0 $7,586,705

Law Enforcement/ Corrections

$1,483,060 $0 $0 $4,320,400 $740,800 $6,544,260

Conservation & Aquifer Recharge

$925,000 $400,000 $100,000 $0 $0 $1,425,000

Recreation Department/parks

$4,193,545 $2,205,000 $4,975,000 $4,375,000 $1,575,000 $17,323,545

Storm Water Improvements

$1,050,000 $650,000 $8,300,000 $10,050,000 $8,550,000 $28,600,000


$6,882,000 $380,000 $1,480,000 $2,045,000 $6,722,000 $17,509,000

Transportation Infrastructure

$46,287,000 $31,604,843 $29,458,888 $46,800,262 $45,285,194 $199,436,187

Water & Sewer System

$11,128,277 $3,246,877 $3,394,239 $3,305,400 $1,925,000 $22,999,793

Total CIP Expenditures

$85,633,475 $38,486,720 $62,056,627 $73,096,062 $64,797,994 $324,070,878

Note: The FY 2009/2010 expenditures shown here have been incorporated into the current year’s operating budget. Land Acquisition Advisory Committee (LAAC) - In 2004, residents of the County approved a bond issue of up to $50 million for the purpose of acquiring environmentally sensitive, historic and agricultural lands. LAAC has a prioritized list of properties identified for purchase with the bond proceeds. Further, the county acquires state grants for many of the environmental land purchases in order to leverage local dollars. For many of these cost-sharing grants, the lands must be converted into passive recreation areas. This leads to higher maintenance costs that the County must absorb. Most funding for these expenses will come from ad valorem taxes and user fees. Beach Preservation Program - Some areas of Indian River County’s beaches have experienced considerable erosion over the last several years. In 1998/99, the BCC approved a Beach Preservation Plan to combat continued erosion. The plan proposes sand pumping in sectors where erosion has caused the most damage. Construction of the various renourishment projects are budgeted for a total of $18.2 million over five years. Capital funding will come from state grants, tourist tax, and sales tax.

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319

OPERATING IMPACT OF CAPITAL IMPROVEMENT PROJECTS

Department/ Program FY 2009/2010 FY 2010/2011 FY 2011/2012 FY 2012/2013 FY 2013/2014 Total

Buildings & Grounds

$6,936,931 $7,145,100 $7,359,453 $7,580,237 $7,807,644 $36,829,365

Beach Restoration Program

$0 $0 $0 $0 $0 $0


$1,587,729 $3,747,796 $3,860,300 $5,687,086 $5,857,699

$20,740,610

Land Acquisition Advisory Comm.

$375,000 $375,000 $375,000 $375,000 $375,000 $1,875,000

Recreation Department/parks

$490,657 $505,377 $520,538 $536,155 $552,240 $2,604,967

Storm Water Improvements

$502,640 $517,720 $533,252 $549,249 $565,726 $2,668,587


$0 $0 $0 $0 $0 $0

Transportation Infrastructure

$0 $0 $0 $0 $0 $0

Water & Sewer System

$1,572,095 $1,650,700 $1,700,221 $1,751,228 $1,803,765 $8,478,009

Total CIP Expenditures

$11,465,052 $13,941,693 $14,348,764 $16,478,955 $16,962,074 $73,196,538

As the table above shows, operating expenses for projects in the CIP will have a significant impact on future budgets for Indian River County. It is always important not to overlook the operating impact of capital improvements. The FY 2009/2010 expenses shown above have been incorporated into the 2009/2010 operating budget.

REVENUE SOURCES A major element of the capital improvements program (CIP) is the analysis of the organization’s fiscal capacity to finance construction and improvements identified in the needs assessment portion of the plan. As part of this process, future revenue sources available to fund capital expenditures must be analyzed. A description of these revenues is shown below, along with where they are employed in the CIP. Optional One-Cent Sales Tax - Voters approved an additional One-Cent Sales Tax charged on goods and services purchased in the County in March 1989. The tax was initially approved for a period of fifteen years. Funds may only be used to fund infrastructure and capital equipment. The first 15 years expired May 31, 2004, but was approved by voter referendum for an extension until December 31, 2019 in the 2002 election. Many road projects and building activities receive financing from this source. In FY 2009/2010, Optional Sales Tax revenue will provide $14.8 million for CIP projects. This is a very integral part of the CIP funding, as without it these funds capital projects would have to be funded through debt issuance or ad valorem proceeds. Impact Fees - Impact fees are collected on all new development based on the impact that development will have on County facilities. This provides a mechanism so that existing residents do not have to fund additional improvements required by new residents. Such fees can only be expended on capital improvements. They may not be used to fund operating expenses. In 2004, the County adopted seven new impact fees in addition to the existing traffic impact fees. These fees are used to fund parks, libraries, law enforcement, corrections, solid waste, public buildings, and fire services facilities.

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320

M.S.B.U.’s - Municipal Service Benefit Units charge special assessments for improvements that will provide a special benefit to certain properties. M.S.B.U.’s are the mechanism for funding projects such as street lighting districts and drainage/storm water management districts. Ad Valorem Taxes - These are property taxes levied on real estate and personal property based on assessed value. Ad valorem revenues provide general support to many elements of the CIP, such as Emergency Services and Facilities Management. The Transportation Fund generates over half of its revenues from ad valorem monies. This fund includes expenditures of road and bridge maintenance, public works, and traffic engineering. Most operating expenses associated with CIP projects are provided--at least partially--by Ad Valorem Taxes. Long Term Debt (Bond Issuance) - Bonds are issued to pay for specific facilities needed by the County organization. Revenues associated with the infrastructure that is financed are usually pledged to repay the bonds. In the past, these revenue bonds have been used for expansion of the water and sewer system and to finance the County golf course. General obligation bonds may also be issued, such as the Environmentally Sensitive Land Acquisition bonds that provide funding for the LAAC. Intergovernmental Grants - Whenever possible, Indian River County attempts to achieve funding from state or federal agencies for capital improvements in order to minimize costs to County taxpayers. Gas Taxes - The State of Florida levies taxes on a per gallon basis on gasoline purchases. These revenues are then distributed to the counties on a formula driven basis. Indian River County receives about $5.3 million per year from the Constitutional, County, Ninth Cent, and Six Cents Local Option Gas Taxes. These distributions are used for improving and maintaining the County’s transportation infrastructure. Non Ad Valorem Assessments - These are charged to real and personal property by the Solid Waste Disposal District on a basis of Waste Generating Units. These revenues are used to support the operating expenses of the County landfill, refuse disposal, and recycling. However, they also supply funds for capital equipment replacement costs and landfill closure costs when required. Utility Capacity Charges – Utility capacity charges are fees paid for water and sewer connections. These fees are based on how much the new demand affects the need for water and wastewater treatment facilities, thus providing for capital improvements. Utility capacity charges may be used only for capital expenditures. Tourist Development Taxes - These are taxes charged on all hotel rooms rented for a period of less than six months. Indian River County currently levies a four (4) percent tourist tax on hotel rooms. The first three (3) percent is divided equally between tourist development activities and beach preservation. This 1½ percent will help pay for capital and operating expenses associated with the Beach Preservation Project. In August 2000, the Board of Commissioners approved the levy of the fourth cent to help fund acquisition of the Los Angeles Dodgers spring training facility (known as Dodgertown). This additional levy became effective in February 2001, and is utilized for debt service payments associated with the acquisition of Dodgertown.


321

MATRIX OF CIP PROJECTS AND FUNDING SOURCES

Public Works Dept.

Emergcy. Services District

Library Services

Recreation Dept.

Bldgs. & Grounds

Utilities Dept.

S.W.D.D.

LAAC Optional 1¢ Sales Tax

Capital

Capital

Capital

Capital

Capital

Capital

Impact Fees (Various)

Capital

Capital

Capital

Capital Capital

Capital

M.S.B.U.’s

Capital & Operating

Ad Valorem Taxes

Capital & Operating

Capital & Operating

Capital & Operating

Capital & Operating

Capital & Operating

Capital & Operating

Bond Issues

Capital

Capital

Capital

Intergov’tl. Grants

Capital & Operating

Capital & Operating

Capital & Operating

Capital & Operating

Capital

Gas Taxes

Capital & Operating

Non Ad Valorem

Capital & Operating

Utility Capacity Charges

Capital

Non Ad Valorem Assessments

Capital & Operating

Capital

Note: This shows possible uses of revenues for future CIP projects, as well as revenues used for past undertakings. Where capital appears in the table, revenues can be used to acquire needed capital. When operating is listed, this means the revenue may provide funding for ongoing operating expenses generated by the capital projects.

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322

Capita l O utlay by TypeF isca l Year 2009/2010 B udget

Infrastructure6 7.8%

Buildings and Impro vements

15.8%

O ffice Eq uipment0.2 %

Vehicles0 .2%

Miscellaneous Eq uipment0.2 %

Land15 .8%

Capital Outlay by FunctionFiscal Year 2009/2010 Budget

T ransportation75.8%


Public Safety2.8%

Culture/Recreat ion2.8%



323

2009/2010 ALL FUNDS BUDGETED CAPITAL OUTLAY

Fund Description

Capital Expenditures

101 Road Improvement Fees $1,028,500 102 New Road Improvement Fees $13,061,597 103 County Wide Impact Fees $1,575,000

108 Section 8 Rental Assistance $1,000

109 Secondary Road Construction $13,086,693

111 Transportation Fund $126,000

120 911 Surcharge $93,500

128 Beach Restoration Fund $11,225,000

133 Florida Boating Improvement Program $35,000

171 East Gifford Storm Water M.S.B.U. $1,935

185 Vero Lake Estates $422,440

308 Capital Reserve Fund $2,000,000

315 Optional Sales Tax $7,305,000

411 Solid Waste Disposal District $6,744,500

441 Building Department $4,632

471 Utilities Systems $256,800

505 Geographic Information Systems $5,300

Total Capital Expenditures $56,972,897

2009/2010 Budget

Statistical Information

2009/2010 Budget Statistical Information

324

Indian River County Millage Rates By Taxing Authority 2009/2010 2008/2009 2007/2008

2006/2007

2005/2006 2004/2005

COUNTY

GENERAL FUND 3.0892 3.0689 3.02020

3.19140

3.52040

3.62330

M.S.T.U. 1.0774 1.0804 1.08350

1.13360

1.39690 1.53300 EMERGENCY SERVICES 1.7148 1.7148 1.72010

1.76390

1.99110

1.98360

COUNTY AGGREGATE 5.8814 5.1628 5.17260 5.36220

5.98090

6.08850 SCHOOL

SCHOOL STATE 5.0480 4.41000 4.65700 4.55100 5.24400

5.43600

SCHOOL LOCAL 2.2480 2.35000 2.61100 2.61200 2.63600

2.58300 SCHOOL TOTAL 7.2960 6.76000 7.26800 7.16300 7.88000

8.01900

MUNICIPALITY VERO BEACH 1.93670 1.93670 1.93670 2.14250 2.29250 2.14250 SEBASTIAN 3.34560 3.34560 2.99170 3.05190 3.93250 4.59040 INDIAN RIVER SHORES 1.39230 1.39230 1.39230 1.47300 1.47300 1.47300 FELLSMERE 4.43000 4.43000 4.43010 5.75000 5.75000 5.75000 ORCHID 0.45500 0.45500 0.44940 0.45250 0.69000 0.75080

INDEPENDENT HOSPITAL MAINTENANCE 0.94710 0.75600 0.61925 0.61499 0.66296 0.83418 SEBASTIAN INLET 0.11240 0.11240 0.11240 0.15950 0.21920 0.31760 MOSQUITO CONTROL 0.24170 0.21750 0.19978 0.20450 0.22553 0.23999 FL INLAND NAVIGATION 0.03450 0.03450 0.03450 0.03850 0.03850 0.03850

INDEPENDENT TOTAL 1.13357 1.12040 0.96593 1.01749 1.14619 1.43027

WATER MANAGEMENT ST. JOHNS 0.41580 0.41580 0.41580 0.46200 0.46200 0.46200

VOTER APPROVED SCHOOL I&S ('02) 0.30000 0.28000 0.27000 0.28000 0.36000 0.48000 LAND ACQUISITION BOND 0.07250 0.13570 0.13570 0.14060 0.17890 0.21060 LAND ACQUISITION BOND ‘04 0.31540 0.28630 0.27250 0.27020 N/A N/A VOTER APPROVED TOTAL 0.68790 0.70200 0.67820 0.69080 0.53890 0.69060


325

General Government Expenditures by Function*

Year

General

Government

%

Public Safety

%

Physical

Environment

%

Transportation

%

Court

Related

%

1986

7,385,581 20%

14,219,590 38% 4,078,489 11% 5,578,238

15%

n/a

1987

7,503,480

16%

17,726,261 38% 691,168 1% 9,428,021

20%

n/a

1988

8,592,908

20%

16,724,374 39% 727,949 2% 7,577,677

18%

n/a

1989

10,648,161

23%

18,812,177 40% 226,796 0% 7,656,874

16%

n/a

1990

12,011,708

17%

27,129,895 40% 5,701,984 8% 9,812,006

14%

n/a

1991

17,418,669

25%

27,336,310 40% 583,745 1% 9,930,682

14%

n/a

1992

15,204,264

21%

27,325,680 39% 217,426 0% 12,514,174

18%

n/a

1993

20,289,055

27%

27,979,687 37% 278,037 0% 11,395,887

15%

n/a

1994

22,592,742

29%

28,383,551 37% 282,686 0% 13,201,190

17%

n/a

1995

16,002,950

23%

29,531,035 41% 2,543,098 4% 12,105,310

17%

n/a

1996

15,359,269

20%

32,924,200 43% 1,242,069 2% 11,609,464

15%

n/a

1997

16,130,433

17%

39,831,979 42% 8,738,689 9% 11,892,662

13%

n/a

1998

13,456,145

15%

37,093,684 42% 3,276,200 4% 16,813,930

19%

3,866,441 4%

1999

13,844,361

15%

39,852,827 43% 1,333,456 1% 18,700,809

20%

4,375,340 5%

2000

14,665,306

14%

40,893,105 40% 4,947,965 5% 13,415,177

13%

4,565,674 5%

2001 15,799,857 15% 42,891,194 39% 2,254,447 2% 13,408,736 12% 5,323,388 5%

2002 20,228,495 16% 45,352,323 36% 2,667,619 2% 22,729,769 18% 5,802,798 5%

2003 23,785,570 16% 47,565,048 32% 18,587,122 12% 20,120,969 13% 5,998,260 5%

2004 26,473,300 19% 55,792,130 39% 3,305,670 2% 23,038,234 16% 6,210,614 5%

2005 26,797,183 18% 57,161,390 39% 4,573,196 3% 22,369,128 15% 5,630,734 4%

2006 56,232,514 27% 66,984,420 33% 9,498,973 5% 31,966,928 16% 5,915,727 3%

2007 59,527,672 22% 73,275,110 26% 35,044,820 13% 55,039,978 20% 6,649,724 2%

2008 27,701,150 11% 74,038,252 31% 33,806,207 14% 53,489,116 22% 6,940,682 3%


326

Year

Economic

Environment

%

Human Services

%

Culture & Recreation

%

Debt

Service

%

Totals

1986

503,028 1%

1,355,362 3% 1,068,594 3% 3,324,185

9%

$37,513,067

1987

71,175

0%

1,770,528 4% 4,562,676 10% 5,003,987

11%

$46,757,296

1988

81,902

0%

2,171,445 5% 2,205,954 5% 4,463,448

11%

$42,545,657

1989

105,943

0%

2,560,922 5% 4,878,744 11% 2,424,746

5%

$47,314,363

1990

123,112

0%

2,702,806 4% 7,449,117 11% 3,881,654

6%

$68,812,282

1991

145,083

0%

3,201,109 5% 6,264,398 9% 4,482,909

6%

$69,362,905

1992

152,612

0%

3,595,088 5% 5,486,774 8% 6,262,314

9%

$70,758,332

1993

170,359

0%

3,549,693 5% 5,043,594 7% 7,341,745

10%

$76,048,057

1994

183,369

0%

3,888,198 5% 5,227,780 7% 3,828,077

5%

$77,587,773

1995

157,895

0%

4,069,066 6% 5,161,035 7% 1,637,114

2%

$71,207,503

1996

163,406

0%

4,589,591 6% 7,436,836 10% 3,236,269

4%

$76,561,004

1997

266,849

0%

4,972,494 5% 6,308,543 7% 6,179,430

7%

$94,321,079

1998

281,879

0%

3,989,075 5% 7,149,129 8% 2,496,851

3%

$88,423,334

1999

278,191

0%

5,048,135 5% 7,150,011 8% 2,820,427

3%

$93,403,557

2000

259,354

0%

4,928,117 5% 12,006,079 12% 6,195,738

6%

$101,876,515

2001 302,580 0% 5,746,410 5% 21,945,498 20% 1,859,710 2% $109,531,820

2002 347,096 0% 5,832,441 5% 19,323,355 15% 3,850,379 3% $126,134,275

2003 583,850 0% 6,540,673 4% 23,253,841 15% 4,520,637 3% $150,955,970

2004 627,914 0% 7,197,342 5% 15,022,196 11% 3,727,534 3% $141,394,934

2005 713,019 0% 7,279,080 5% 21,359,218 14% 3,495,500 2% $149,378,448

2006 1,054,239 0% 12,470,221 6% 16,919,463 8% 4,406,090 2% $205,448,575

2007 968,227 0% 13,862,463 5% 24,904,678 9% 8,126,643 3% $277,399,315

2008 4,579,574 2% 12,619,575 5% 21,299,763 9% 7,873,176 3% $242,347,495

*Includes General, Special Revenue, Debt Service and Capital Project Funds.


327

General Revenues by Source* Fiscal Year

Ended

Taxes

%

Licenses

And Permits

%

Inter-

Governmental Revenue

%

Charges

for Services

%

1986

22,249,158

63%

219,821

1%

6,365,280

18%

2,191,524

6%

1987

24,807,101

56%

219,902

1%

9,252,713

21%

3,675,834

8%

1988

32,069,112

64%

243,975

1%

7,912,270

16%

3,478,601

7%

1989

33,371,314

61%

285,200

0%

8,636,945

16%

4,856,808

9%

1990

42,336,845

65%

223,674

0%

9,298,727

14%

5,366,564

8%

1991

44,297,560

63%

291,666

0%

9,515,922

14%

5,500,819

8%

1992

46,133,709

63%

268,836

0%

10,283,840

14%

5,420,748

7%

1993

48,115,203

67%

287,510

0%

9,953,032

14%

5,412,529

8%

1994

50,045,611

67%

295,945

0%

10,632,401

14%

6,151,859

9%

1995

50,363,898

67%

264,450

0%

11,300,394

15%

6,394,303

9%

1996

55,884,036

66%

391,601

0%

12,328,908

15%

7,823,576

9%

1997

58,955,069

64%

403,849

0%

13,329,351

15%

9,129,805

10%

1998

61,740,699

63%

327,978

0%

16,392,327

17%

9,123,027

10%

1999

64,470,143

63%

480,408

0%

16,431,926

16%

9,881,292

10%

2000

69,537,158

63%

520,813

0%

18,908,166

17%

9,425,310

9%

2001 73,553,625 62% 493,585 0% 18,764,102 16% 11,037,594 9%

2002 80,488,343 64% 515,653 0% 20,802,982 17% 11,368,399 9%

2003 86,120,084 59% 567,403 0% 35,213,140 24% 13,683,108 9%

2004 95,675,370 62% 1,033,394 1% 26,588,303 17% 14,282,587 9%

2005 104,012,925 51% 1,354,282 1% 35,973,818 18% 18,151,546 9%

2006 116,088,548 53% 1,274,638 1% 38,261,489 18% 18,204,600 8%

2007 130,158,069 56% 896,612 0% 54,252,074 23% 18,997,529 8%

2008 119,915,640 55% 9,904,590 5% 49,065,955 22% 18,678,544 9% *Includes General, Special Revenue, Debt Service and Capital Projects Funds.


328

Fiscal

Fines

Year

and

Misc.

Ended

Forfeitures

%

Revenues

%

Totals

1986

558,281

2%

3,499,331

10%

$35,083,395

1987

474,244

1%

5,921,715

13%

$44,351,509

1988

509,082

1%

5,405,503

11%

$49,618,543

1989

558,017

1%

7,191,232

13%

$54,899,516

1990

626,632

1%

7,950,701

12%

$65,803,143

1991

866,183

1%

10,007,045

14%

$70,479,195

1992

683,646

1%

10,010,172

14%

$72,800,951

1993

850,422

1%

7,441,629

10%

$72,060,325

1994

962,250

1%

6,509,191

9%

$74,597,257

1995

915,452

1%

6,265,559

8%

$76,044,056

1996

1,126,163

1%

7,196,024

8%

$84,750,308

1997

1,026,303

1%

8,622,321

9%

$91,466,698

1998

1,286,672

1%

8,694,451

9%

$97,565,154

1999

1,164,084

1%

9,712,125

10%

$102,139,978

2000

1,322,950

1%

11,338,449

10%

$111,062,846

2001 1,251,098 1% 14,727,979 12% $119,827,983

2002 1,421,542 1% 11,600,449 9% $126,197,368

2003 1,584,737 1% 9,703,817 7% $146,872,289

2004 1,508,786 1% 14,545,961 10% $153,634,401

2005 1,715,875 1% 42,170,294 20% $203,378,740

2006 2,069,593 1% 40,182,777 19% $216,081,645

2007 2,403,093 1% 26,773,753 12% $233,481,130

2008 2,137,413 1% 18,486,026 8% $218,188,168


329

Property Tax Levies and Collections

Fiscal

Total

Current

Percent of

Delinquent

Total Percent of Total

Year

Tax

Tax

Levy

Tax

Tax

Collections Ended

Levy

Collections

Collected

Collections

Collections

To Levy

1989

28,110,296

26,916,117

95.75%

93,088

27,009,205

96.08%

1990

32,890,687

31,471,607

95.69%

77,376

31,548,983

95.92%

1991

34,559,500

33,265,772

96.26%

245,389

33,511,161

96.97%

1992

36,316,457

34,977,492

96.31%

102,452

35,079,944

96.60%

1993

37,683,977

36,337,153

96.43%

87,830

36,424,983

96.66%

1994

39,304,957

37,518,799

95.46%

169,530

37,388,329

95.89%

1995

37,475,209

35,835,361

95.62%

667,860

36,503,221

97.41%

1996

42,507,452

40,907,378

96.24%

15,228

40,922,606

96.27%

1997

43,768,639

42,474,085

97.04%

93,054

42,567,139

97.26%

1998

45,087,396

43,498,326

96.48%

65,517

43,563,843

96.62%

1999 47,178,979 44,985,116 95.35% 132,335 45,117,451 95.63%

2000 50,599,662 48,936,993 96.72% 108,698 49,045,691 96.93%

2001 53,727,318 52,148,971 97.07% 158,661 52,307,632 97.36%

2002 59,184,019 56,856,770 96.07% 95,364 56,952,134 96.23%

2003 65,289,186 62,668,552 95.99% 7,797 62,676,349 96.00%

2004 72,306,331 70,083,106 96.68% 176,345 70,090,969 96.93%

2005 76,748,078 74,100,048 96.41% 111,220 74,102,922 96.55%

2006 87,754,823 84,736,835 96.56% 34,344 84,771,179 96.60%

2007 102,986,045 99,404,127 96.52% 61,566 99,465,693 96.58%

2008 103,700,766 99,716,496 96.16% 48,241 99,764,737 96.2%

All taxes are due and payable on November 1st of each year or as soon thereafter as the assessment roll is certified and delivered to the Tax Collector. All unpaid taxes become delinquent on April 1 following the year in which they are assessed. Discounts are allowed for each payment at the rate of 4% in the month of November, 3% in December, 2% in January and 1% in February. The taxes paid in March receive no discount. Delinquent taxes on real property bear interest of 18% per year. On or prior to June 1 following the tax year, certificates are sold for all delinquent taxes on real property. After sale, tax certificates bear interest of 18% per year or at any lower rate bid by the buyer. The certificate holder may make application for a tax deed on any unredeemed tax certificates after a period of two years. The County holds unsold certificates. Delinquent taxes on personal property bear interest of 18% per year until the tax is satisfied either by seizure and sale of the property or by the five- (5) year statute of limitations. The County does not accrue its portion of the County-held certificates due to the immaterial amount.


330

Just and Taxable Value of Taxable Property

Real

Personal

Total

Percent of Total Fiscal

Property

Property

Total

Estimated

Taxable Value

Year

Just

Just

Just

Taxable

To Total Ended

Value

Value

Value (1)

Value (1)

Just Value (1)

1989

4,570,700,250

303,141,158

4,873,841,408

3,777,175,761

77.5%

1990

4,954,816,716

321,397,153

5,276,213,869

4,154,746,949

78.7%

1991

5,353,680,640

347,990,177

5,701,670,817

4,532,646,792

79.5%

1992

6,200,439,440

362,973,529

6,563,412,969

5,020,813,654

76.5%

1993

6,385,346,500

364,537,718

6,749,884,218

5,160,114,845

76.4%

1994

6,703,739,975

372,223,746

7,075,963,721

5,406,245,871

76.4%

1995

7,011,412,975

430,527,594

7,441,940,569

5,464,325,993

73.4%

1996

7,305,049,473

530,825,131

7,835,874,604

5,718,915,081

73.0%

1997

7,589,071,741

554,667,039

8,143,738,780

5,940,864,817

73.0%

1998

7,807,203,863

622,046,910

8,429,250,773

6,159,944,874

73.1%

1999 8,080,247,333 652,698,708 8,732,946,041 6,420,215,433 73.5%

2000 8,671,573,086 764,851,686 9,436,424,772 6,995,948,262 74.1%

2001 9,109,672,314 725,390,231 9,835,062,545 7,440,896,735 75.6%

2002 10,539,705,283 707,941,621 11,247,646,904 8,541,205,140 75.9%

2003 11,985,128,952 694,305,280 12,679,434,232 9,500,891,213 74.9%

2004 13,547,372,018 693,374,322 14,240,746,340 10,684,028,933 75.0%

2005 15,716,463,269 699,716,008 16,416,179,277 12,179,995,659 74.2%

2006 19,265,033,998 712,011,582 19,977,045,580 14,242,984,935 71.3%

2007 25,458,676,130 755,187,275 26,213,863,405 17,847,161,614 68.1%

2008 25,155,652,635 782,529,196 25,938,181,831 18,580,296,938 71.6%

2009 24,132,088,203 739,467,578 24,881,555,781 17,450,765,507 70.1%

SOURCE: (1) Indian River County Property Appraiser NOTE: Values are established as of January 1, of the previous calendar year, i.e., January 1, 2008 taxable value apply to the fiscal year ending 2009.


331

Property Tax Rates - Direct and All Overlapping Governments (Per $1,000 Assessed Value)

County-wide Taxing District

Independent

Taxing District Fiscal Year

Ended

(1)

County

School Board

(2)

Other

Total

Countywide

(3)

Cities

(2)

Other

1989

7.03750

7.59160

1.68019

16.30929

5.68680

3.08220

1990

7.14860

8.07040

2.00877

17.22777

6.08563

3.00720

1991

6.77230

8.32080

2.16825

17.26135

6.04394

3.01990

1992

6.15160

9.36170

1.91520

17.42850

4.82256

4.00770

1993

5.65490

9.56260

2.72080

17.93830

4.58254

1.63707

1994

5.77090

9.84460

2.58730

18.20280

4.61054

2.01939

1995

5.95235

10.19830

2.26023

18.41088

4.29846

2.71708

1996

5.92350

10.34800

2.74083

19.01233

4.40633

2.00503

1997

5.92330

10.31900

2.64544

18.87740

3.84790

1.70220

1998

5.80800

10.14000

2.49690

18.84490

3.78756

1.51850

1999 5.73690 10.15000 2.59470 18.48160 3.68094 1.73635

2000 5.54870 9.61400 2.69490 17.85760 3.29626 1.52091

2001 5.54080 9.55700 2.70780 17.80560 3.19996 1.62899

2002 5.52340 9.08200 2.56070 17.16610 3.05086 1.61045

2003 5.47130 8.73200 2.55890 16.76220 2.97106 1.90075

2004 5.51810 8.71000 2.42150 16.64960 2.97030 2.15478

2005 5.15630 8.49900 2.19420 15.84950 2.94130 1.89230

2006 4.91730 8.24000 2.17000 15.32730 2.82760 1.60820

2007 4.3250 7.4430 2.1747 13.9427 2.5740 1.4795

2008 4.1037 7.5380 2.1283 13.7700 2.2400 1.3817

(1) Per Florida State Statute 200.071, no ad valorem tax millage shall be levied against real property and tangible personal property by counties in excess of 10 mils, except for voted levies.

(2) Composite tax rate

(3) Average tax rate


332

Ratio of Net General Bonded Debt to Taxable Value and Net Bonded Debt Per Capita

Fiscal Year

Ended

Gross General

Obligation Bonded

Debt

Debt Service Monies

Available

Net

Bonded Debt

(1)

Population

(2)

Taxable Value

Ratio of Net Bonded Debt to Assessed

Value

Net Bonded

Debt Per Capita

1996

14,280,000

368,731 13,911,269

102,211

5,718,915,081

0.0024

136.10

1997

13,535,000

661,037

12,873,963

104,605

5,940,864,817

0.0022

123.07

1998

12,755,000

885,904

11,869,096

106,675

6,159,944,874

0.0019

111.26

1999 11,945,000 1,072,959 10,872,041 109,579 6,420,215,433 0.0017 99.22

2000 11,100,000 1,357,461 9,742,539 112,947 6,995,948,262 0.0014 86.25

2001 10,215,000 1,609,998 8,605,002 115,716 7,440,896,735 0.0012 74.36

2002 19,810,000 1,085,999 18,724,001 118,149 8,541,205,140 0.0022 158.48

2003 17,725,000 684,016 17,040,984 1212274 9,500,891,213 0.0018 140.63

2004 16,080,000 867,776 15,212,224 126,829 10,684,028,933 0.0014 119.94

2005 14,385,000 1,106,353 13,278,647 130,043 12,179,995,659 0.0011 102.11

2006 61,255,000 1,375,837 59,879,163 135,262 14,242,948,935 0.0042 442.69

2007 57,160,000 1,956,189 55,203,811 139,757 17,847,161,614 0.0031 395.00

2008 52,770,000 2,530,612 50,239,388 141,667 18,580,296,938 0.0027 354.63

SOURCE: (1) U.S. Census and Bureau of Business and Economic Research, University of Florida

(2) Indian River County Property Appraiser

Computation of Direct and Overlapping Debt

Jurisdiction

Net

Debt Outstanding

Percentage

Applicable to Indian River

County Residents

Amount

Applicable to Indian River

County Residents

Indian River County General Obligation Bonds, Series 2001, Series 2003, Series 2006

$50,239,388

100%

$50,239,388

Indian River County School Board (1)

$17,580,000 (1)

100%

$17,580,000 (1)

SOURCES: (1) Indian River County School Board, as of June 30, 2009.


333

Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Governmental Expenditures

Fiscal Year

Ended

Principal

Interest

Total Debt Service

(1)Total General

Expenditures

Ratio of Debt

Service to General Expenditures

1985

940,000

256,380

1,196,380

27,964,825

0.043

1986

990,000

201,350

1,191,350

37,513,067

0.032

1987

1,055,000

140,451

1,195,451

46,757,296

0.026

1988

1,125,000

73,952

1,198,952

42,545,657

0.028

1989

0

0

0

47,314,363

0.000

1990

1,035,000

329,050

1,364,050

68,852,282

0.020

1991

1,105,000

295,653

1,400,653

69,362,905

0.020

1992

1,175,000

229,353

1,404,353

70,758,332

0.020

1993

1,250,000

158,353

1,408,353

76,048,057

0.019

1994

1,335,000

250,155

1,585,155

77,587,773

0.020

1995

0

0

0

71,207,503

N/A

1996

720,000

687,228

1,407,228

76,561,004

0.018

1997

745,000

662,028

1,407,028

94,321,079

0.015

1998

780,000

634,090

1,414,090

88,423,334

0.016

1999 810,000 602,890 1,412,890 93,403,557 0.015

2000 845,000 569,680 1,414,680 101,876,515 0.014

2001 885,000 534,190 1,419,190 109,531,820 0.013

2002 1,405,000 762,113 2,167,113 126,134,275 0.017

2003 2,085,000 842,403 2,927,403 150,955,970 0.019

2004 1,645,000 555,555 2,200,555 141,394,934 0.016

2005 1,695,000 516,554 2,211,554 149,378,448 0.015

2006 1,730,000 478,156 2,208,156 205,448,575 0.011

2007 1,775,000 437,054 2,212,054 277,399,315 0.008

2008 1,825,000 390,418 2,215,418 242,347,495 0.009

(1) Includes General, Special Revenue, Debt Service, and Capital Project Funds. Note: The Constitution of the State of Florida, F.S. 200.181, and Indian River County do not set a legal debt margin.


334

Revenue Bond Coverage-Water and Sewer Bonds

Debt Service Requirements

Fiscal Year

Ended

Gross

Revenues

Direct

Operating Expenses

Net Revenue

Available For Debt Service

Principal

Interest

Total

Coverage

1986

2,807,022

1,791,169

1,015,853

65,000

456,439

521,439

1.95

1987

3,491,458

1,767,229

1,724,229

93,000

453,674

546,674

3.15

1988

4,067,269

2,356,701

1,710,568

98,000

448,418

546,418

3.13

1989

4,988,929

3,144,404

1,844,525

0

768,090

768,090

2.40

1990

5,935,522

4,478,469

1,457,053

65,000

796,755

861,755

1.69

1991

7,722,055

5,429,548

2,292,507

70,000

1,233,011

1,303,011

1.76

1992

11,541,693

6,147,687

5,394,006

162,000

1,203,773

1,365,773

3.95

1993(1)

15,217,883

6,531,838

6,848,519

830,000

1,588,859

2,418,859

3.59

1994

15,408,634

7,332,244

7,189,104

1,120,000

2,561,090

3,681,090

2.19

1995

15,864,429

6,747,171

8,501,329

1,145,000

2,527,010

3,672,010

2.48

1996

17,209,189

8,309,142

8,900,047

1,165,000

3,109,450

4,274,450

2.08

1997

19,195,716

8,144,867

11,050,849

1,785,000

4,495,752

6,280,752

1.76

1998

20,919,979

8,565,905

12,354,074

1,835,000

4,423,092

6,258,092

1.97

1999

20,175,609

7,868,098

12,307,511

1,895,000

4,345,034

6,240,034

1.97

2000

23,218,038

8,361,845

14,856,193

1,895,000

4,345,034

6,062,529

2.45

2001 24,640,811 9,388,472 15,252,339 1,615,000 4,177,559 5,792,559 2.63

2002 25,833,724 9,662,508 16,171,216 1,690,000 4,102,839 5,792,839 2.79

2003 25,515,931 10,723,548 14,792,383 1,765,000 4,021,999 5,786,989 2.56

2004 25,227,977 12,507,398 12,720,579 1,855,000 3,936,019 5,791,019 2.20

2005 27,768,089 12,853,872 14,914,217 2,020,000 3,525,573 5,545,573 2.69

2006 32,257,145 14,270,414 17,986,731 2,390,000 3,157,260 5,547,260 3.24

2007 34,320,984 16,226,651 18,094,333 2,505,000 3,041,150 5,546,150 3.26

2008 31,397,721 17,147,444 14,250,277 2,620,000 2,922,950 5,542,950 2.57

(1) On May 13, 1993, $30,502,400 of debt was defeased and new debt in the amount of $47,190,000 was issued.


335

Revenue Bond Coverage-Golf Course

Debt Service Requirements

Fiscal Year

Ended

Gross

Revenues

Direct

Operating Expenses

Net Revenue

Available For Debt Service

Principal

Interest

Total

Coverage

1990

1,526,621

1,098,544

428,077

0

203,818

203,818

2.10

1991

1,647,087

1,185,312

461,775

40,000

254,527

294,527

1.57

1992

1,557,367

1,213,591

343,776

45,000

151,375

196,375

1.75 1993 (2)

2,631,552

1,845,978

785,574

50,000

503,833

553,833

1.42

1994

2,682,844

1,999,173

683,671

280,000

469,284

749,284

0.91

1995

2,742,702

1,925,315

817,387

270,000

461,332

731,332

1.12

1996

2,750,896

1,904,775

846,121

280,000

452,917

732,917

1.16

1997

2,562,967

1,843,526

719,440

290,000

442,417

732,417

0.98

1998

2,842,342

2,068,075

774,267

300,000

430,818

730,818

1.06

1999

2,928,530

2,063,359

865,171

315,000

418,518

733,518

1.18

2000

2,998,955

2,110,920

888,035

325,000

403,781

728,781

1.22

2001 3,095,768 2,190,943 904,825 345,000 390,673 735,673 1.23

2002 2,928,157 2,188,791 739,366 360,000 375,148 735,148 1.01

2003 3,135,478 2,326,179 809,299 375,000 357,103 732,103 1.11

2004 3,105,806 2,474,969 630,837 410,000 202,155 612,155 1.03

2005 3,252,414 2,590,759 661,655 450,000 188,307 638,307 1.04

2006 3,324,127 2,554,640 769,487 460,000 179,291 639,291 1.20

2007 3,396,639 2,670,309 726,330 475,000 170,016 645,016 1.13

2008 3,327,236 2,390,018 937,218 485,000 159,753 644,753 1.45

(1) 1988 was the first complete year of operations. (2) On September 1, 1993, $8,650,000 of debt was defeased and new debt in the amount of $9,875,000 was issued.


336

Revenue Bond Coverage-Indian River Housing Authority

Debt Service Requirements Fiscal

Year Ended

Gross

Revenues

Direct Operating Expenses

Net Revenue Available For Debt Service

Principal

Interest

Total

Coverage

1990

371,697

263,235

108,462

106,000

37,542

143,542

0.76

1991

375,395

302,780

72,615

107,000

36,481

143,481

0.51

1992

375,768

344,511

31,257

108,000

33,828

141,828

0.22

1993

590,475

492,928

97,547

165,000

52,675

217,675

0.45

1994

615,859

479,970

135,889

167,000

52,695

219,695

0.62

1995

623,320

420,160

203,160

169,000

51,087

204,716

0.99

1996

623,313

470,456

152,857

170,000

49,453

219,453

0.70

1997

629,888

447,148

182,740

172,000

47,774

219,774

0.83

1998

637,191

416,078

221,113

173,000

46,054

219,054

1.01

1999 630,100 409,647 220,453 175,000 44,293 219,293 1.01

2000 666,946 402,612 264,334 177,000 42,705 219,705 1.20

2001 716,796 449,220 267,576 179,000 40,655 219,655 1.22

2002 712,236 465,551 246,685 181,000 39,014 220,014 1.12

2003 690,645 494,031 196,614 182,000 37,052 219,052 0.90

2004 615,450 538,808 76,642 184,000 32,903 216,903 0.35

2005 599,074 664,806 (65,732) 186,000 33,388 219,388 (0.30)

2006 671,949 504,885 167,064 188,000 36,965 224,965 0.74

2007 651,281 588,978 62,303 190,000 9,431 199,431 0.31

2008 581,490 558,416 23,074 191,000 27,743 218,743 0.11

(1) 1988 was the first complete year with revenue bonded debt.


337

Property Value, Construction and Bank Deposits

Fiscal Year

Ended

Real

Property Value (1)

(5)

Construction

Commercial Bank

Deposits

1991

5,353,680,640

133,854,878

1,050,389,000 (4)

1992

6,200,439,440

121,059,451

1,227,968,000 (4)

1993

6,385,346,500

145,627,209

1,212,103,000 (2)

1994

6,703,739,975

202,217,559

1,237,817,000 (2)

1995

7,011,412,975

164,676,298

1,268,658,000 (4)

1996

7,305,049,473

240,383,102

1,422,161,000 (4)

1997

7,589,071,741

230,265,581

1,408,200,000 (2)

1998

7,807,203,863

270,410,847

1,534,116,000 (6)

1999

8,080,247,333

301,294,691

1,796,439,000 (6)

2000

8,671,573,086

399,651,994

1,830,751,000 (6)

2001 9,109,672,314 372,109,920 1,965,088,000 (6)

2002 10,539,705,283 433,774,860 2,088,356,000 (6)

2003 11,985,128,952 514,871,537 2,251,717,000 (6)

2004 13,547,372,018 824,876,069 2,437,053,000 (6)

2005 15,716,463,269 966,108,386 2,911,000,000 (6)

2006 19,265,033,998 940,373,663 2,836,000,000(6)

2007 25,458,676,130 387,155,954 3,048,000,000(6)

2008 24,132,088,203 326,379,830 3,410,000,000(6)

(1) Source: Indian River County Property Appraiser (2) As of September 30. Source: Florida Bankers Association (3) As of September 30. Source: State of Florida, Division of Banking (4) As of June 30. Source: State of Florida, Division of Banking (5) Source: Building Departments - Indian River County, Town of Orchid, Town of Indian River Shores and

City of Sebastian (6) As of June 30. Source: FDIC Internet website, http://www.fdic.gov/

http://www.fdic.gov/�


338

Principal Taxpayers of Indian River County

Taxpayer

Type of Business

2008 Taxable Value

Percent of

Total Taxable Value (1)

Florida Power & Light

Electric Utility

$108,569,583

0.69%

Disney Vacation Dev. Inc. Resort $76,637,600 0.49% BellSouth Telecommunications

Telephone Utility

$58,013,479

0.37%

I. R. Mall Association Ltd.

Regional Shopping Center

$51,193,160

0.32%

Adult Community Total Services Retirement Community $49,538,330 0.31% Johns Island Club Inc.

Land Development

$46,423,148

0.30%

Windsor Properties Land Development $42,558,736 0.27%

Shelby Homes At Millstone Inc. Land Development $34,001,320 0.22% Health Care Reit Inc.

Retirement Community

$29,353,840

0.19%

Fellsmere Joint Venture

Land Development

$28,994,631

0.18%

TOTAL

$525,283,827

3.33%

(1) Total taxable value $15,796,834,136 Source: Indian River County Property Appraiser NOTE: Values are established as of January 1 of the previous year, i.e., January 1, 2008 taxable values apply to the fiscal year ending 2009.


339

CITRUS PRODUCTION AND ACREAGE

Fiscal Year

Ended

Citrus

Production (Boxes)

Citrus

Acreage

Production

Per Acre

Citrus Acreage/ Total Acreage

1985

19,250,000

63,510

303.10

20.0%

1986

18,926,000

64,302

294.33

20.2%

1987

20,985,000

64,259

326.57

20.2%

1988

22,558,000

65,162

346.18

20.5%

1989

22,645,000

65,162

347.52

20.5%

1990

17,000,808

66,116

257.14

20.8%

1991

21,866,000

66,116

330.72

20.8%

1992

19,054,000

65,446

291.14

20.6%

1993

22,552,000

65,446

344.59

20.6%

1994

18,890,000

69,240

272.82

21.8%

1995

21,687,000

69,240

313.21

21.8%

1996

18,475,000

66,561

277.56

20.9%

1997

21,768,000

66,561

327.04

20.9%

1998

20,437,000 64,138 318.64

20.1%

1999

17,870,000 64,138 278.62

20.1%

2000

20,438,000 60,293 338.98

18.9%

2001 18,041,000 60,293 299.22 18.9%

2002 19,126,000 56,012 341.46 17.6%

2003 14,807,000 56,012 264.35 17.6%

2004 17,263,000 47,539 363.13 14.9%

2005 4,179,000 42,916 97.38 13.5%

2006 7,511,000 40,191 186.88 12.6%

2007 12,280,000 39,602 310.09 12.4%

2008 13,816,000 39,013 354.14 12.2%

Source: Florida Department of Agriculture and Consumer Services


340

Registered Voters of Indian River County

Fiscal Year

Ended

Population (1)

Republican (2)

Democratic (2)

Other Party (2)

Total (2)

1986

80,023

21,038

18,102

2,755

41,895

1987

83,515

21,079

16,829

2,838

40,746

1988

87,512

24,706

18,697

3,276

46,679

1989

89,000

25,644

17,860

3,264

46,768

1990

90,208

28,289

18,816

3,499

50,604

1991

92,428

26,738

16,653

3,124

46,515

1992

94,091

31,007

17,848

3,701

52,556

1993

95,641

30,523

17,585

3,603

51,711

1994

97,415

31,762

17,763

3,689

53,214

1995

100,261

32,634

18,282

4,637

55,553

1996

102,211

35,507

20,226

6,256

62,029

1997

104,605

36,895

21,443

7,700

66,038

1998

106,675

36,481

20,761

8,394

65,636

1999

109,579

37,718

21,932

9,736

69,386

2000 112,947 38,256 22,064 11,100 71,420

2001 115,716 39,007 22,875 11,975 73,857

2002 118,149 40,748 23,915 13,170 77,833

2003 121,174 38,727 22,429 12,779 73,935

2004 126,829 42,132 24,704 15,556 82,932

2005 130,043 42,306 24,855 16,219 83,380

2006 135,262 43,711 25,878 17,517 87,106

2007 139,757 40,006 23,555 15,892 79,453

2008 141,667 43,902 27,800 17,830 89,532

2009 141,866 43,781 28,290 19,068 91,139

(1) Source: Office of Economic & Demographic Research, The Florida Legislature (2) Source: Indian River County Supervisor of Elections


341

INDIAN RIVER COUNTY MILLAGES BY TAX CODE

TAX CODE NO. 2009/2010 2008/2009 2007/2008 2006/2007 2005/2006 2004/2005 1 Ambersand 15.61680 14.86230 15.15173 15.42219 16.93549 17.74177 1D Unincorporated 15.61680 14.86230 15.15173 15.42219 16.93549 17.74177 2 Sebastian 17.88500 17.12750 17.05993 17.34049 19.47109 20.79917 3A Unincorporated 14.42800 13.88880 14.33270 14.60270 16.04700 16.66760 3C Unincorporated 15.61680 14.86230 15.15173 15.42219 16.93549 17.74177 3F Unincorporated 15.37510 14.64480 14.95195 15.21769 16.70996 17.50178 4 Fellsmere 18.96940 18.21190 18.49833 20.03859 21.28859 21.95877 5 Indian River Shores 14.21690 13.45940 13.74043 13.99769 15.02049 15.69817 6 Indian River Shores 14.10450 13.34700 13.62803 13.83819 14.80129 15.38057 7 Unincorporated 15.50440 14.74990 15.03933 15.26269 16.71629 17.42417 7A Rockridge 15.50440 14.74990 15.03933 15.26269 16.71629 17.42417 7B Unincorporated 15.50440 14.74990 15.03933 15.26269 16.71629 17.42417 7E Unincorporated 15.26270 14.53240 14.83955 15.05819 16.49076 17.18418 7G Gifford 15.50440 14.74990 15.03933 15.26269 16.71629 17.42417 7I Unincorporated 15.50440 14.74990 15.03933 15.26269 16.71629 17.42417 7J Unincorporated 15.50440 14.74990 15.03933 15.26269 16.71629 17.42417 7K Unincorporated 15.50440 14.74990 15.03933 15.26269 16.71629 17.42417 7L Unincorporated 15.50440 14.74990 15.03933 15.26269 16.71629 17.42417 7M Unincorporated 15.50440 14.74990 15.03933 15.26269 16.71629 17.42417 7N Unincorporated 15.50440 14.74990 15.03933 15.26269 16.71629 17.42417 7O Unincorporated 15.50440 14.74990 15.03933 15.26269 16.71629 17.42417 7Q Unincorporated 15.50440 14.74990 15.03933 15.26269 16.71629 17.42417 7R Unincorporated 15.50440 14.74990 15.03933 15.26269 16.71629 17.42417 7S Unincorporated 15.50440 14.74990 15.03933 15.26269 16.71629 17.42417 7T Unincorporated 15.50440 14.74990 15.03933 15.26269 16.71629 17.42417 7U Unincorporated 15.50440 14.74990 15.03933 15.26269 16.71629 17.42417 8 Vero Beach 16.36370 15.60620 15.89253 16.27159 17.61189 18.03367 9 Orchid 14.99440 14.23690 14.51763 14.74109 16.22859 16.95957

Long Term Debt

2009/2010 Budget

LONG TERM DEBT Long Term Debt Analysis ................................................................................................................................... 342 Existing Long Term Debt.................................................................................................................................... 343 Schedule of Total Debt Outstanding for Fiscal Year Ends ................................................................................ 344 Schedule of Debt Outstanding for Enterprise Funds........................................................................................... 345 Schedule of Debt Outstanding for All Other Funds............................................................................................ 345 Schedule of Annual Debt Service Payments ...................................................................................................... 346 Water & Sewer Revenue Refunding Bonds, Series 1993A - $47,190,000 Bonds.............................................. 347 Spring Training Facility Revenue Bonds, Series 2001 - $16,810,000 Bonds..................................................... 348 Environmentally Sensitive Land Acquisition Bonds, Series 2001 - $11,000,000 Bonds ................................... 349 Recreational Revenue Refunding Bonds, Series 2003 - $6,455,000 Bonds ....................................................... 350 Environmentally Sensitive Land Acquisition Bonds, Series 2003 - $7,800,000 Bonds ..................................... 351 Water & Sewer Revenue Bonds, Series 2005 - $27,675,000 Bonds…………………………………………….352 Environmentally Sensitive Land Acquisition Bonds, Series 2006 - $48,600,000 Bonds ................................... 353 Water & Sewer Refunding Bonds, Series 2009 - $26,370,000 Bonds................................................................ 354

2009/2010 Budget

- 342 -

2009/2010 Budget Long Term Debt

342

Long Term Debt Analysis The State of Florida does not impose any debt limitations on counties; however, the Indian River County Board of Commissioners has been very conservative in the past regarding financial issues. It is reasonable to expect that this inclination will continue in the future, so County debt levels should remain at fairly low levels for the near future. These philosophies are outlined in the County’s Debt Policies (please see the POLICY portion of this document), and are depicted in the graphs and narratives throughout this section. Indian River County’s outstanding debt at the end of FY 2008/2009 stands at $117,510,000 comprised mostly of revenue bonds. Enterprise Funds support 48% of the overall debt (Utilities Department 45%; and Golf Course 3%), leaving about $66,105,000 or 52% in bonds paid from General Governmental funds. The only general obligation (G.O.) bonds outstanding are voter approved G.O. issues for land acquisition. It should be noted that in the State of Florida, G.O. bonds may only be issued after a voter referendum to approve them is passed. In 1992, the voters approved the issuance of $26 million in bonds for the acquisition of environmentally sensitive lands. At the end of FY 2008/09, the outstanding balance on the two series issued under this authorization stood at $7,165,000.

Composition Of Long Term Debt

Water & Sewer 19933%


Land Acquisition

200635%


Land Acquisition

20031%

Dodger Facility

11%

Recreation Rev. 2003

3%

Land

Acquisition 20015%

In 2004, the voters of Indian River County approved a referendum to issue an additional $50 million for land acquisition. Historic and agricultural lands were added to the approved purchases under this referendum, whereas the earlier vote only authorized environmental lands. In June 2006, Indian River County issued the 2006 Series Limited General Obligation Bonds in the principal amount of $48,600,000 at an average interest rate of 4.22% (true interest cost). These bonds have been used to acquire lands as approved in the referendum. The proposed list of lands for purchase has an estimated cost of over $100 million. Matching grants will be utilized when available in order to leverage the bond proceeds. Last fiscal year, the County issued the 2009 Series Water & Sewer Revenue Refunding bonds in the aggregate principal amount of $26,370,000. These bonds were issued in order to refund most of the remaining 1993A Series bonds still outstanding and realize an interest savings. Approximately $3 million of the original issue was not refunded due to their short remaining duration and lack of savings. These bonds will reach final maturity in FY 2010/11. The refunding resulted in a decrease of about $250,000 in annual debt service over the life of these bonds for a net present value savings of over $2.9 million. Indian River County voters originally approved the levy of the Optional One-Cent Sales Tax in March 1989 for a period of fifteen (15) years. Optional Sales Tax can be used for financing, planning, and constructing infrastructure for public purposes within the County. The One-Cent Sales Tax revenues have allowed the organization to fund general government, public safety, and transportation infrastructure with cash instead of long-term borrowing. On November 5, 2002, the voters approved a referendum extending the sales tax for another 15 years and 7 months (until December 31, 2019). This should allow the County to continue to fund capital infrastructure on a cash basis. Therefore, the need for additional debt for governmental-type operations should remain limited for the next ten years.

- 343 -


343

Indian River County Estimated Bonding Capacity without Public Vote

Pledge Source Ten Years (2.95%)

Twenty Years (3.99%)

Thirty Years (4.37%)

Half-Cent Sales Tax $44,800,000 $76,300,000 $92,500,000

Total Gas Taxes $45,900,000 $73,100,000 $85,800,000

Tourist Development Tax $9,300,000 $14,800,000 $17,400,000

First Guaranteed (Revenue Sharing) $1,800,000 $2,800,000 $3,300,000

Second Guaranteed (Revenue Sharing) $3,600,000 $5,800,000 $6,800,000

Total Bonding Capacity $105,400,000 $172,800,000 $205,800,000

Other unforeseen events can arise, which would require long term financing. The best measure of how well an organization is equipped to meet cash flow needs is its bonding capacity. Bonding capacity determines how much long term debt available revenues can support. Utilizing Half-Cent Sales Tax, Gas Taxes, and Tourist Taxes not already pledged to debt, Indian River County’s current bonding capacity without a public vote, is $105,400,000 over the next ten years (assumes 2.95% cost of capital, see table above).

Schedule of Existing Long Term Debt

Bond Issue/ Description

Initial Principal Amount

Principal Remaining

@9/30/2009

Average Interest

Rate Final

Maturity Bond Rating/

Agency Security Pledge

Water & Sewer Revenue

1993 A Series 47,190,000 3,030,000 5.76% 2011 AAA/FGIC

(Insured) Water & Sewer Revenues

2005 Series 27,675,000 23,320,000 3.94% 2022 AAA/FGIC

(Insured) Water & Sewer Revenues

2009 Series 26,370,000 26,370,000 3.68% 2024 AA+/AA Water & Sewer Revenues

Recreational Revenue

2001 Series Spring Training Facility

16,810,000 12,895,000 4.87% 2031 AAA/FGIC

(Insured) State Funds, ½ Cent Sales Tax, Tourist Tax

2003 Series Refunding Recreational Revenue

6,455,000 3,685,000 3.65% 2016 AAA/AMAC

(Insured)

Golf club NI, fronton rev., & sub lien ½ cent sales tax

Voted G.O. Debt

Environmental Lands Acquisition 2003 Series

7,800,000 1,210,000 2.05% 2010 AAA/AMAC

(Insured) General Obligation


11,000,000 5,955,000 3.89% 2016 AAA/FSA (Insured)

General Obligation


48,600,000 41,045,000 4.22% 2021 AAA/MBIA

(Insured) General Obligation

Total Bonds Outstanding $117,510,000

- 344 -


344

Total Debt Outstanding At Fiscal Year Ends

$0

$20

$40

$60

$80

$100

$120

2010 2015 2025

Mil

lion

s

Land Acq. 2006

Land Acq. 2001

Spring Training 2001

Water & Sewer 2009

Water & Sewer 2005

Water & Sewer 1993A


Fiscal Year This chart summarizes the total amount of debt outstanding for Indian River County at the end of each fiscal year for the next thirty years. Each year, the balance declines as more principal on the existing bonds is paid down. The final maturity of the 2001 Spring Training Facility Revenue Bonds is in 2031, which is the longest commitment of County debt currently. This graph shows only the debt that Indian River County has already issued and does not account for any possible future issues.

• - -• • - ---- - -•

- • ..... - ~ - - - -- • -'"""

'""" • - ---- - - - ---- - -1 I -- ,__ - - - ,__ - - -I

-

I ii~ -Dr,1"""'11"""'1--- ..... - -

- 345 -


345

Total Enterprise Fund Debt Outstanding

$0

$10

$20

$30

$40

$50

$60

2010 2015 2020 2025

Mil

lio

ns

Water & Sewer 2009

Water & Sewer 2005

Water & Sewer 1993A


Fiscal Year

Total Other Funds Debt Outstanding

$0

$10

$20

$30

$40

$50

$60

2010 2015 2020 2025

Mil

lion

s

Land Acquisition 2006

Land Acquisition 2001


Fiscal Year

...._

,__ - -

...._ - - ...._ -

...._ - - ...._ - ...._ -

..... ..... -,__ - ,__ - - -..... I

n n n n

• • • •

•

•

•

n

----

,__

n n n ........

- 346 -


346

Annual Debt Service Payments(Total Principal & Interest)

$0

$2

$4

$6

$8

$10

$12

$14

$16

2010 2015 2020 2025

Mill

ion

s

Land Acq. 2006

Land Acq. 2001


Water & Sewer 2009

Water & Sewer 2005

Water & Sewer 1993A


Land Acq. 2003

Fiscal Year Annual debt service payments decrease over time as each bond reaches maturity. As shown, the Land Acquisition Series 2003 Bonds will reach maturity in 2010. This will reduce the annual debt service obligation by about $1.2 million. The Land Acquisition Bonds (Series 2003, 2001, and 2006) are currently the only general obligation debt outstanding for Indian River County. Both the 2001 and 2003 Series bonds are voted general obligation debt authorized by a voter referendum in 1992, while voters approved the 2006 Series in 2004. This follows the County’s Debt Policy (see POLICY section) of issuing only revenue bonds whenever possible.

• • • • • • • I]

- 347 -


347

Water & Sewer Revenue Refunding Bonds, Series 1993 A

Requirements Fiscal Year Ending

Principal Outstanding Principal Interest

Total Payment

9/30/93 46,890,000 300,000 1,021,702 1,321,702

9/30/94 46,195,000 695,000 2,444,285 3,139,285

9/30/95 45,475,000 720,000 2,423,435 3,143,435

9/30/96 44,730,000 745,000 2,398,955 3,143,955

9/30/97 43,960,000 770,000 2,371,018 3,141,018

9/30/98 43,160,000 800,000 2,339,255 3,139,255

9/30/99 42,325,000 835,000 2,304,855 3,139,855

9/30/00 41,450,000 875,000 2,267,280 3,142,280

9/30/01 40,535,000 915,000 2,226,155 3,141,155

9/30/02 39,575,000 960,000 2,182,235 3,142,235

9/30/03 38,570,000 1,005,000 2,134,235 3,139,235

9/30/04 37,515,000 1,055,000 2,083,985 3,138,985

9/30/05 36,405,000 1,110,000 2,030,180 3,140,180

9/30/06 35,235,000 1,170,000 1,972,460 3,142,460

9/30/07 34,005,000 1,230,000 1,910,450 3,140,450

9/30/08 32,695,000 1,310,000 1,830,500 3,140,500

9/30/09 3,030,000 1,395,000 1,745,350 3,140,350

9/30/10 1,555,000 1,475,000 1,668,625 3,143,625

9/30/11 0 1,555,000 1,587,500 3,142,500

$18,920,000 $38,942,460 $57,862,460

Purpose These bonds were issued to provide funds to (i) retire all of the County’s outstanding bonds relating to the Water & Sewer System at the time of issuance. This prior debt consisted of the “Series 1986 Farmers Home Loans” Bonds with aggregate principal of $9,562,400 outstanding; the Refunding Bonds, Series 1989 with a $6,300,000 balance remaining; and the Series 1991 Revenue Bonds, (ii) retire debt secured by special assessments collected on benefited property consisting of Special Assessment Revenue Bonds, Series 1989 and 1990 with $5,435,000 outstanding, and (iii) make certain capital improvements and additions to the County Water & Sewer System as listed below. All maturities of this issue except 2010 and 2011 were refunded by the Series 2009 Water & Sewer Revenue bonds last fiscal year.

North Reverse Osmosis (RO) Plant water storage tank - $3,200,000

South County RO Water Treatment Plant expansion - $1,125,000

Water line extensions in various areas of the County - $3,200,000

West Wastewater Treatment Plant (WWTP) expansion - $4,300,000

Average Interest Rate Series 1993A - 5.76% Initial Principal Amount Series 1993A - $47,190,000 Term of Bonds Series 1993A - 31 Years Pledged Revenue Net revenues of the Water & Wastewater System of Indian River County, plus 1989 and 1990 special assessment revenues. Debt Service is recorded in Fund 471. Bond Insurer Financial Guaranty Insurance Comp. Bond Ratings (at time of issuance)

Standard & Poor’s - AAA (Insured) Fitch Investors Svc. - AAA (Insured) Moody’s Investor Svc. - Aaa (Insured)

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348

Spring Training Facility Revenue, Series 2001 Requirements

Fiscal Year Ending


Total Payment

9/30/01 16,810,000

9/30/02 16,450,000 360,000 521,818 881,818

9/30/03 15,990,000 460,000 770,128 1,230,128

9/30/04 15,515,000 475,000 754,028 1,229,028

9/30/05 15,025,000 490,000 737,403 1,227,403

9/30/06 14,520,000 505,000 721,233 1,226,233

9/30/07 14,000,000 520,000 704,063 1,224,063

9/30/08 13,455,000 545,000 685,343 1,230,343

9/30/09 12,895,000 560,000 664,633 1,224,633

9/30/10 12,310,000 585,000 642,233 1,227,233

9/30/11 11,705,000 605,000 618,833 1,223,833

9/30/12 11,075,000 630,000 593,423 1,223,423

9/30/13 10,420,000 655,000 566,333 1,221,333

9/30/14 9,735,000 685,000 537,513 1,222,513

9/30/15 9,010,000 725,000 501,550 1,226,550

9/30/16 8,250,000 760,000 463,488 1,223,488

9/30/17 7,455,000 795,000 423,588 1,218,588

9/30/18 6,615,000 840,000 381,850 1,221,850

9/30/19 5,725,000 890,000 337,750 1,227,750

9/30/20 4,795,000 930,000 291,025 1,221,025

9/30/21 3,815,000 980,000 242,200 1,222,200

9/30/22 3,510,000 305,000 190,750 495,750

9/30/23 3,190,000 320,000 175,500 495,500

9/30/24 2,850,000 340,000 159,500 499,500

9/30/25 2,495,000 355,000 142,500 497,500

9/30/26 2,120,000 375,000 124,750 499,750

9/30/27 1,730,000 390,000 106,000 496,000

9/30/28 1,320,000 410,000 86,500 496,500

9/30/29 890,000 430,000 66,000 496,000

9/30/30 435,000 455,000 44,500 499,500

9/30/31 0 435,000 21,750 456,750

$16,810,000 $12,276,178 $29,086,178

Purpose The Series 2001 Bonds were issued to provide funds to finance a portion of the cost of acquisition and expansion of the Dodgertown spring training facility. Indian River County entered into an agreement with the City of Vero Beach and the Los Angeles Dodgers to acquire, renovate and expand this facility. In accordance with the agreement, the Dodgers will

lease the facility for a period of not less than twenty (20) years. Average Interest Rate

Series 2001 – 4.87% True Interest Cost

Initial Principal Amount

Series 2001 - $16,810,000

Term of Bonds

Series 2001 – 30 Years

First Call Date

April 1, 2011 Pledged Revenue

The Series 2001 bonds are secured by a first lien upon and pledge of (i) State Payments awarded to the County for the purpose of paying for the acquisition, construction, reconstruction, or renovation of a facility for a retained spring training franchise pursuant to Chapter 212.20, F.S., (ii) Fourth Cent Tourist Development Tax adopted in 2000 for this purpose, and (iii) Eighty-six percent (86%) of the Local Government Half-Cent Sales Tax distributed to the County pursuant to Chapter 218, Florida Statutes. The Fourth Cent Tourist Development Tax and the Half-Cent Sales Tax will automatically be released as pledged revenues immediately following the April 1, 2021 principal payment. From that point forward until final maturity, the bonds will be secured solely by the State Payments. Bond Insurer Financial Guaranty Insurance Company Bond Ratings (at time of issuance) Standard & Poor’s – “AAA” (insured), “A“ (underlying) Fitch, Inc. – “AAA” (insured), “AA-” (underlying)

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349

Environmentally Sensitive Land Acquisition Bonds, Series 2001



Total Payment

11,000,000

9/30/02 10,520,000 480,000 265,978 745,978

9/30/03 9,925,000 595,000 386,968 981,968

9/30/04 9,315,000 610,000 369,118 979,118

9/30/05 8,685,000 630,000 350,817 980,817

9/30/06 8,035,000 650,000 331,918 981,918

9/30/07 7,365,000 670,000 312,417 982,417

9/30/08 6,675,000 690,000 290,643 980,643

9/30/09 5,955,000 720,000 266,492 986,492

9/30/10 5,210,000 745,000 240,573 985,573

9/30/11 4,430,000 780,000 213,007 993,007

9/30/12 3,620,000 810,000 183,368 993,368

9/30/13 2,775,000 845,000 151,777 996,777

9/30/14 1,890,000 885,000 117,978 1,002,978

9/30/15 965,000 925,000 80,807 1,005,807

9/30/16 0 965,000 41,495 1,006,495

$11,000,000 $3,603,356 $14,603,356

Purpose In November 1992, Indian River County voters passed a referendum authorizing the issuance of $26 million in general obligation bonds for the purpose of acquiring environmentally sensitive lands. This is the second issue under the land acquisition program with an aggregate principal of $11,000,000. The bonds provide funding to acquire ownership and other interests (e.g. conservation easements and development rights) in environmentally significant lands as well as the restoration, remediation and reclamation activities to preserve and enhance such property.

Average Interest Rate Series 2001 – 3.89% Initial Principal Amount Series 2001 - $11,000,000

Term of Bonds

Series 2001 – 15 Years First Call Date

July 1, 2012 Pledged Revenue These bonds constitute general obligations of Indian River County. The full faith, credit, and taxing power of the County are pledged for the prompt payment when due of principal and interest on the bonds. Debt service payments and other costs are supported by ad valorem taxes levied on all real property in the County. The voter referendum adopted in 1992 provides for a levy of up to ½ mill for debt service of Land Acquisition Bonds. For a detail of this budget, please see Land Acquisition Bond Fund 225 under the LAND ACQUISITION BOND section. Bond Insurer

Financial Security Assurance Inc. Bond Ratings (at time of issuance)

Standard & Poor’s – “AAA” (insured), “A+” (underlying) Fitch – “AAA” (insured), “AA” (underlying)

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350

Recreational Revenue Refunding Bonds, Series 2003



Total Payment

9/30/03 6,455,000

9/30/04 6,045,000 410,000 197,258 607,258

9/30/05 5,595,000 450,000 189,057 639,057

9/30/06 5,135,000 460,000 180,058 640,058

9/30/07 4,660,000 475,000 170,857 645,857

9/30/08 4,175,000 485,000 160,764 645,764

9/30/09 3,685,000 490,000 148,638 638,638

9/30/10 3,175,000 510,000 135,164 645,164

9/30/11 2,655,000 520,000 119,864 639,864

9/30/12 2,120,000 535,000 102,964 637,964

9/30/13 1,565,000 555,000 83,169 638,169

9/30/14 985,000 580,000 62,356 642,356

9/30/15 385,000 600,000 39,881 639,881

9/30/16 0 385,000 15,881 400,881

$6,455,000 $1,605,911 $8,060,911

Purpose The Recreational Revenue Refunding Bonds were issued for the purpose of refunding the existing Recreational Revenue Refunding Bonds in 2003. These bonds were issued in 1993 to refund two previous issues. The Series 1993 bonds were issued in the original principal amount of $9,875,000, and at the time of the refunding, $6,735,000 in bonds were still outstanding. The Series 1985 and Series 1991 bonds were issued for the construction of the County golf course (Sandridge Golf Club), which consists of two eighteen-hole golf courses and a driving range. Average Interest Rate Series 2003 – 3.65% (True Interest Cost)

Initial Principal Amount Series 2003 - $6,455,000 Term of Bonds Series 2003 – 13 Years First Call Date September 1, 2013 Pledged Revenue Payment of the Principal and Interest on the Series 2003 Recreational Revenue Refunding Bonds is payable and secured by a first lien upon net revenues of the golf club and the “Racetrack and Jai Alai Fronton Funds” (Fronton Funds). The Fronton Funds were subsequently replaced by an equal share of State Sales Tax (Racetrack and Fronton Replacement Revenues) during the 2000 legislative session of the State of Florida. The Series 2003 Bonds are additionally secured by a first lien upon 7% of the Half-Cent Sales Tax revenue received by Indian River County. All debt service costs are recorded in the Golf Course Fund 418, Clubhouse Department 236 found in the ENTERPRISE FUNDS section of this document. Bond Insurer AMBAC Indemnity Corporation Bond Ratings (at time of issuance) Standard & Poor’s – “AAA” (insured) Fitch – “AAA” (insured)

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351




Total Payment

9/30/03 7,800,000

9/30/04 6,765,000 1,035,000 186,438 1,221,438

9/30/05 5,700,000 1,065,000 165,737 1,230,737

9/30/06 4,620,000 1,080,000 146,238 1,226,238

9/30/07 3,515,000 1,105,000 124,637 1,229,637

9/30/08 2,380,000 1,135,000 99,775 1,234,775

9/30/09 1,210,000 1,170,000 71,400 1,241,400

9/30/10 0 1,210,000 36,300 1,246,300

$7,800,000 $830,525 $8,630,525

Purpose In November 1992, Indian River County voters passed a referendum authorizing the issuance of $26 million in general obligation bonds for the purpose of acquiring environmentally sensitive lands. The first bonds under the land acquisition program were issued in 1995 with an aggregate principal of $15,000,000. The Series 2003 Land Acquisition Bonds were issued to refund the 1995 Series and achieve a lower interest rate. At the time of the refunding, the 1995 Series bonds had $8,320,000 in principal outstanding with an average interest rate of 5.02%. The land acquisition bonds provide funding to acquire ownership and other interests (e.g. conservation easements and development rights) in environmentally significant lands as well as the restoration, remediation and reclamation activities to preserve and enhance such property. Average Interest Rate Series 2003 – 2.05% (True Interest Cost) Initial Principal Amount Series 2003 - $7,800,000 Term of Bonds Series 2003 – 7 Years

First Call Date N/A – not callable Pledged Revenue These bonds constitute general obligations of Indian River County. The full faith, credit, and taxing power of the County are pledged for the prompt payment when due of principal and interest on the bonds. Debt service payments and other costs are supported by ad valorem taxes levied on all real property in the County. The voter referendum adopted in 1992 provides for a levy of up to ½ mill for debt service of Land Acquisition Bonds. For a detail of this budget, please see Land Acquisition Bond Fund 225 under the LAND ACQUISITION BOND section. Bond Insurer AMBAC Indemnity Corporation Bond Ratings (at time of issuance)

Standard & Poor’s – “AAA” (insured), “AA-“ (underlying) Fitch – “AAA” (insured), “AA” (underlying)

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352

Water & Sewer Revenue Bonds, Series 2005



Total Payment

9/30/05 27,600,000 75,000 546,243 621,243

9/30/06 27,255,000 345,000 1,141,050 1,486,050

9/30/07 25,980,000 1,275,000 1,130,700 2,405,700

9/30/08 24,670,000 1,310,000 1,092,450 2,402,450

9/30/09 23,320,000 1,350,000 1,053,150 2,403,150

9/30/10 21,925,000 1,395,000 1,012,650 2,407,650

9/30/11 20,490,000 1,435,000 970,800 2,405,800

9/30/12 19,010,000 1,480,000 925,250 2,405,250

9/30/13 17,480,000 1,530,000 877,150 2,407,150

9/30/14 15,875,000 1,605,000 800,650 2,405,650

9/30/15 14,205,000 1,670,000 736,450 2,406,450

9/30/16 12,455,000 1,750,000 652,950 2,402,950

9/30/17 10,615,000 1,840,000 565,450 2,405,450

9/30/18 8,685,000 1,930,000 473,450 2,403,450

9/30/19 6,660,000 2,025,000 376,950 2,401,950

9/30/20 4,530,000 2,130,000 275,700 2,405,700

9/30/21 2,310,000 2,220,000 186,750 2,406,750

9/30/22 0 2,310,000 92,400 2,402,400

$27,675,000 $12,910,193 $40,585,193 Purpose The Series 2005 Water & Sewer Bonds were issued for the purpose of refunding the 1996 issue in order to achieve a lower interest rate. The Series 1996 Water & Sewer Bonds were issued to provide funds to reimburse the County for the cost of acquiring a water and sewer system from the City of Sebastian (including tie in costs) and to make certain capital improvements to the County’s water & sewer system as shown below: Design and Construction of 3 million gallon per day

(MGD) North County RO Plant - $9,000,000 Expand South County WWTP to add 1.15 MGD of

capacity - $6,500,000 Expand Central WWTP to add 1.0 MGD of capacity -

$6,000,000

Average Interest Rate Series 2005 – 3.94% (True Interest Cost) Initial Principal Amount Series 2005 – $27,675,000 Term of Bonds Series 2005 – 17 Years First Call Date September 1, 2015 Pledged Revenue The Series 2005 Water & Sewer Revenue Bonds are secured by a lien and pledge of the Net Revenues of the water & sewer system of Indian River County. This net revenue does not include impact fees, special assessment revenue, special surcharges, or franchise fees. Debt service for this issue is charged to the Utilities Fund (471); Wastewater Treatment Department (218), Water Production Department (219), and Sludge Department (257) found in the ENTERPRISE FUNDS section of this document. Bond Insurer Financial Guaranty Insurance Company Bond Ratings (at time of issuance) Standard & Poor’s – “AAA” (insured) Fitch – “AAA” (insured)

- 353 -


353




Total Payment

9/30/06 48,600,000

9/30/07 46,280,000 2,320,000 2,140,863 4,460,863

9/30/08 43,715,000 2,565,000 2,048,062 4,613,062

9/30/09 41,045,000 2,670,000 1,945,463 4,615,463

9/30/10 38,270,000 2,775,000 1,838,662 4,613,662

9/30/11 35,385,000 2,885,000 1,727,663 4,612,663

9/30/12 32,385,000 3,000,000 1,612,262 4,612,262

9/30/13 29,265,000 3,120,000 1,492,263 4,612,263

9/30/14 26,010,000 3,255,000 1,367,462 4,622,462

9/30/15 22,620,000 3,390,000 1,204,713 4,594,713

9/30/16 19,075,000 3,545,000 1,035,212 4,580,212

9/30/17 15,370,000 3,705,000 893,413 4,598,413

9/30/18 11,480,000 3,890,000 745,212 4,635,212

9/30/19 7,395,000 4,085,000 550,713 4,635,713

9/30/20 3,105,000 4,290,000 346,462 4,636,462

9/30/21 0 3,105,000 131,963 3,236,963

$48,600,000 $19,080,388 $67,680,388 Purpose In November 2004, Indian River County voters passed a referendum authorizing the issuance of $50 million in general obligation bonds for the purpose of acquiring environmentally sensitive lands. The bonds were sold on June 13, 2006 with an aggregate principal amount of $48,600,000. The bonds provide funding to acquire ownership and other interests (e.g. conservation easements and development rights) in environmentally significant lands as well as the restoration, remediation and reclamation activities to preserve and enhance such property. Average Interest Rate Series 2006 – 4.22% (True Interest Cost) Initial Principal Amount Series 2006 – $48,600,000

Term of Bonds Series 2006 – 15 Years First Call Date July 1, 2016 Pledged Revenue These bonds constitute general obligations of Indian River County. The full faith, credit, and taxing power of the County are pledged for the prompt payment when due of principal and interest on the bonds. Debt service payments and other costs are supported by ad valorem taxes levied on all real property in the County. The voter referendum adopted in 2004 provides for a levy of up to ½ mill for debt service of Land Acquisition Bonds. For a detail of this budget, please see Land Acquisition Bond Fund 245 under the 2004 LAND ACQUISITION BOND section. Bond Insurer MBIA Insurance Corporation Bond Ratings (at time of issuance) Standard & Poor’s – “AAA” (insured), “AA-” (underlying) Fitch – “AAA” (insured), “AA” (underlying)

- 354 -


354

Water & Sewer Revenue Refunding Bonds, Series 2009



Total Payment

9/30/09 26,370,000 0 0 0

9/30/10 26,370,000 0 1,331,610 1,331,610

9/30/11 26,370,00 0 1,268,200 1,268,200

9/30/12 24,760,000 1,610,000 1,268,200 2,878,200

9/30/13 23,085,000 1,675,000 1,203,800 2,878,800

9/30/14 21,340,000 1,745,000 1,136,800 2,881,800

9/30/15 19,525,000 1,815,000 1,067,000 2,882,000

9/30/16 17,620,000 1,905,000 976,250 2,881,250

9/30/17 15,620,000 2,000,000 881,000 2,881,000

9/30/18 13,520,000 2,100,000 781,000 2,881,000

9/30/19 11,315,000 2,205,000 676,000 2,881,000

9/30/20 9,000,000 2,315,000 565,750 2,880,750

9/30/21 6,570,000 2,430,000 450,000 2,880,000

9/30/22 4,020,000 2,550,000 328,500 2,878,500

9/30/23 1,340,000 2,680,000 201,000 2,881,000

9/30/24 0 1,340,000 67,000 1,407,000

$26,370,000 $12,202,110 $38,572,110 Purpose The series 2009 Bonds are being issued to (i) currently refund and redeem on September 13, 2009, $28,270,000 of the County’s outstanding Water and Sewer Revenue Bonds, Series 1993A; (ii) make a deposit to the Reserve Account to satisfy the Reserve Account Requirements applicable to the Series 2009 Bonds; and (iii) to pay the costs of issuance of the Series 2009 Bonds. Average Interest Rate Series 2009 – 3.68% (True Interest Cost) Initial Principal Amount Series 2009 – $26,370,000 Term of Bonds Series 2009 – 15 Years

First Call Date September 1, 2019 Pledged Revenue The Series 2009 Bonds are limited obligations of the County, payable from and secured by a lien upon and pledge of the Net Revenues of the water and sewer system owned and operated by the County. The Series 2009 Bonds will rank on parity with the $4,425,000 Water and Sewer Revenues Bonds, Series 1993A which are not being refunded as a part of the refunding program and the $24,670,000 principal amount of the Water and Sewer Revenue Refunding Bonds, Series 2005. Bond Insurer N/A Bond Ratings (at time of issuance) Standard & Poor’s – “AA” Fitch – “AA+”

Glossary

2009/2010 Budget Glossary

355

GLOSSARY Account – A separate financial reporting unit for budgeting, management, or accounting purposes. All budgetary transactions, whether revenue or expenditure, are recorded in accounts. Several related accounts may be grouped together in a fund. Accrual Basis - In accrual-basis accounting, income is realized in the accounting period in which it is earned, regardless of when the cash from these revenues is received. Expenses are recorded as they are owed, instead of when they are paid. In these funds depreciation expense is budgeted and expenditures for capital outlays are not included in budget totals. Ad Valorem Taxes - A tax levied on the assessed value (net of any exemptions) of real or personal property. This is commonly referred to as "property tax.” Adjusted Final Millage - Under Florida law, the actual tax rate levied by a local government when tax bills are issued. The rate is adjusted for corrected errors in property assessments for tax purposes and for changes in assessments made by property appraisal adjustment boards in each county. Usually, such changes are very slight and the adjusted millage sometimes does not change from the levy set by the taxing authority. Adopted Budget - The financial plan of revenues and expenditures for a fiscal year as approved by the Board of County Commissioners. Agency Funds- Funds in which the assets equal the liabilities and do not involve measurement of results in operations. Aggregate Millage Rate - A rate obtained by dividing the sum of all ad valorem taxes levied by the governing body (Board of County Commissioners for County Government) by the taxable value of the county or municipality. Expresses an average tax rate. ALS - Advanced Life Support Amendment - A change to an adopted budget, which may increase or decrease a fund total. The change must be approved by the Board of County Commissioners. Appropriation - A legal authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in amount and as to time when it is expended. Assessed Valuation - A valuation established for real estate or specific personal property by a government as a basis for levying taxes. Assessed valuation is required to approach 100% of market value in Florida. Real property is appraised as to assessed valuation at time of construction or major remodeling and all property is reappraised as to assessed valuation every two years. Assets – Physical items or rights that have value and are owned by the reporting entity. Balanced Budget – As defined in Chapter 192.01 (2)(b), Florida Statutes, a budget where the total of estimated receipts including balances brought forward (revenues), shall equal the total of the appropriations and reserves (expenses). BCC - Board of County Commissioners


356

BMP – Best Management Practices are established recommended practices for citrus growers to help reduce runoff of fertilizer, pesticides, and other chemicals for improving soil and water quality within the Indian River Soil and Water Conservation District. Board of County Commissioners - The governing body of Indian River County composed of five persons elected countywide. Bond - A written promise to pay a sum of money on a specific date at a specified interest rate as detailed in a bond ordinance. Bond Refinancing - The payoff and re-issuance of bonds, to obtain better interest rates and/or bond conditions. BPP – Beach Preservation Plan Budget - A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing those expenditures. The budget plan is identified as to the period for which it will be effective and if it is a proposed budget or has been approved and adopted by the Board of County Commissioners and/or management, but only within the limitations specified by state statutes and/or administrative rules and regulations. Budget Adjustment - A revision to the adopted budget occurring during the affected fiscal year as approved by the Board of County Commissioners via an amendment or a transfer. Budget Document - The official written statement of the annual fiscal year financial plan for the County as presented by the County Administrator. Budget Hearing - The public hearing conducted by the Board of County Commissioners to consider and adopt the annual budget. Budget Message - A brief written statement presented by the County Administrator to explain principal budget issues and to provide policy recommendations to the Board of County Commissioners. C & C E - Cash and Cash Equivalents CAFR- Comprehensive Annual Financial Report Capital Improvements - Physical assets, constructed or purchased, that have a minimum useful life of five years. These may include buildings, recreational facilities, road and drainage structures, water and wastewater structures, and equipment. Capital Outlay - Fixed assets which have a value of $1,000 or more and have a useful economic lifetime of more than one year; or assets of any value if the nature of the item is such that it must be controlled for custody purposes as a fixed asset.


357

Capital Project - a project to acquire or improve an asset with an anticipated life exceeding one year and includes land acquisition, construction, repair or structural improvement of a facility, engineering and design for a facility, and acquisition or repair of equipment. Detailed information for a capital improvement is to include the time frame for completion, the location, description, the estimated total expenditure, and the proposed method of financing. Capital Projects Funds - account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by the proprietary funds). Cash Basis - A basis of accounting in which transactions are recognized only when cash is increased or decreased. Cash Forward Expense - A type of working capital reserve account used for paying expenses from October 1 of the ensuing fiscal year until the time when revenues for the new year are expected to be available, usually in about three months. Chapter 129 of the Florida Statutes allows counties to budget for this type of account. Cash Forward Revenue - This is the projected amount of money available for offsetting expenditures in the new year (opening cash). This account is distinguished from the asset account "cash" because it is not an actual cash balance, but rather a projection of cash remaining in the prior year that can be "brought forward" into the new year. CCCR - Community Child Care Resources CDBG - Community Development Block Grant CIP- Capital Improvement Program COA – Council on Aging. The Council on Aging serves as the Community Transportation Coordinator for Indian River County and operates the public transportation function through a contract with the county. COLA – Cost-of-Living Adjustment. This is an increase in salary for employees intended to adjust for inflation. Constant or Real Dollars - The presentation of dollar amounts adjusted for inflation to reflect the real purchasing power of money as compared to a certain point in time in the past. Constitutional Officers - Elected County government officials other than members of the Board of County Commissioners. The Clerk of Circuit Court, Property Appraiser, Sheriff, Supervisor of Elections and Tax Collector are Constitutional Officers, so called because their positions are authorized in the State Constitution. Consumer Price Index (CPI) - A statistical description of price levels provided by the U.S. Department of Labor. The index is used as a measure of the increase in the cost of living (i.e., economic inflation). Contingency - A budgetary reserve to provide for emergency or unanticipated expenditures during the fiscal year. COOP – Continuity of Operations Plan. This is a plan developed by the Department of Emergency Management for this purpose of ensuring uninterrupted operations of the local government in the event of an emergency or natural disaster. C.O.P.E. - Community Oriented Police Enforcement. Cost Center - A segregated set of expenditure accounts within a fund, separated for the purpose of identifying specific resources that will be applied toward a specific goal.


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County Administrator - The Chief Executive Officer of the County appointed by the Board of County Commissioners. CSAC- Children’s Services Advisory Committee- Comprehensive program aimed at evaluating and meeting the needs of children in the county in accordance with State Statues. CTC - Community Transportation Coordinator. The IRC Council on Aging serves as the CTC for the County. Debt Service - Payments of principal and interest to bondholders. Generally, annual debt service for a bond issue is comprised of two payments each year. One payment on the bond anniversary date will be equal to the annual principal payment and six months of accumulated interest and the other payment will be 180 days later and be equal to six months of accumulated interest. Department - An organizational unit of the County responsible for carrying out a major governmental function, such as Public Works or Community Development. Dependent Special District - A special district whose governing body and budget are established by the Board of County Commissioners. Depreciation - The periodic expiration of an asset's useful life. Depreciation is a requirement in proprietary type funds (such as enterprise and internal service funds). Distinguished Budget Presentation Awards - A voluntary awards program administered by the Government Finance Officers Association (GFOA) to encourage governments to prepare effective budget documents. Division - A basic organizational unit of the County, which is functionally unique in its service delivery. DOT- Division of Transportation ECB - Environmental Control Board - See General Fund Department 252. EDA - Economic Development Act EMA - Emergency Management Assistance Employee (or Fringe) Benefits - Contributions made by a government to meet commitments or obligations for employee fringe benefits. Included is the government's share of costs for Social Security and the various pension, medical, and life insurance plans. EMS - Emergency Medical Services Encumbrance - The commitment of appropriated funds to purchase an item or service. Enterprises - Activities of government, which are operated and accounted for as businesses. Enterprises rely principally on user fees earned by the business to fund operations. In Indian River County, the Utility System, Solid Waste Disposal District, Golf Course, Shooting Range and Building Department are enterprises. EOC - Emergency Operations Center E.S.D - Emergency Services District


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Exempt, Exemption, Non-exempt - Amounts determined by State law to be deducted from the assessed value of property for tax purposes. Tax rates are applied to the balance, which is called the non-exempt portion of the assessment. A 1980 amendment to the Florida Constitution sets the exemptions of homesteads at $25,000. That means that a homeowner with property assessed at $50,000 would have to pay taxes on $25,000 of the assessment. Eligible homeowners must apply for the exemptions by March 1 of the first year of residence; thereafter renewal is automatic. Other exemptions apply to agricultural land and property owned by widows, the blind, the permanently and totally disabled people who meet certain income criteria. Expendable Trust Funds- Funds in which the principal and income may be expended in the course of their designated operations. Expenditures - Decreases in net financial resources. Expenditures include operating expenses, capital outlays and debt service payments, which require current or future use of current assets. Expenses - Decreases in net total assets. Expenses represent the total cost of operations during a specific period regardless of the timing of related expenditures. FBIP - Florida Boating Improvement Program FDACS- Florida Department of Agriculture and Consumer Services FDEP - Florida Department of Environmental Protection. FDOT - Florida Department of Transportation

FEMA - Federal Emergency Management Agency Fiduciary Funds- Funds that account for assets belonging to others, such as performance bonds and escrows, which are under county control. Agency and expendable trust funds are accounted for like governmental funds.

Final Millage - The tax rate adopted in the final public budget hearing of a taxing authority.

FIND - Florida Inland Navigation District

Fiscal Year - A 12-month period of time to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations. In Florida, the fiscal year for all local governments extends from October 1 to September 30.

Fixed Assets - Assets of a long-term character such as land, buildings, improvements other than buildings, machinery, equipment and furniture whose cost is in excess of a specific amount and whose life expectancy is in excess of one year. Such assets are entered into a computer program, which controls the location and value of each item until it loses its usefulness, and is traded on a replacement asset or is otherwise disposed of.

FPL - Florida Power & Light FP&L REP Grant- Florida Power & Light Radiological Emergency Preparedness grant which ensures radiological emergency preparedness for the St. Lucie Nuclear Power Plant.

Full Faith and Credit - A pledge of a government's taxing power to repay debt obligations.


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Functions - Expenditure classification according to the principal purpose for which the expenditures were made. The Florida Uniform Accounting System specifies the functions to be identified such as: general government service, public safety, physical environment, etc.

Fund - A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations of that fund.

Fund Accounting - The accounts of the County are organized on the basis of funds and account groups, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures, or expenses, as appropriate. Government resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

Fund Balance - A term used to express the equity (assets minus liabilities) of governmental funds and trust funds.

FY – Fiscal Year

Gas Tax - The gas tax imposed for the benefit of Indian River County is 10 cents per gallon made up of the following: County Taxes:

Local Option Gas Tax (Chapter 336.025 F.S.) 6 cents Tax enacted upon notification to State Department of Revenue

County Gas Tax (Chapter 206.40 F.S.) 1 cent Tax enacted upon approval of Florida Statute

One-Cent Voted Gas Tax (Chapter 336.021 F.S.) 1 cent Tax enacted upon voter approval of County referendum

State Taxes:

Constitutional Gas Tax (Chapters 206.41 & 206.47 F.S.) 2 cents Tax enacted by Florida Statute All gas tax is collected by the State of Florida Department of Revenue, and the revenue from each is distributed, less a service fee, to the counties according to a specific formula.

General Fund – The main operating fund for Indian River County, which is used to account for all financial resources, except those required to be accounted for in another fund. The majority of funding is from ad valorem taxes. The collection and disbursement of monies to the constitutional officers is accounted for in this fund.


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General Obligation Bonds - Debt, which is secured by the full faith and credit of government. Property taxes are the main revenue used to repay general obligation bonds, but if bondholders are not repaid, they have a legal claim against any revenue or asset of the government. G.O. debt, as these bonds are called, may only be incurred in Florida if approved by voters in a referendum.

GAAP-Generally Accepted Accounting Principles - Uniform minimum standards and guidelines for financial accounting and reporting. They govern the form and content of the basic financial statements of an entity. GAAP encompasses the conventions, rules, and procedures necessary to define accepted accounting practices at a particular time. They include not only broad guidelines of general applications, but also detailed practices and procedures. GAAP provides a standard by which to measure financial presentations. The primary authoritative statement on the application of GAAP to state and local governments are National Committee on Governmental Accounting (NCGA) pronouncements. Every government should prepare and publish financial statements in conformity with GAAP. The objectives of government GAAP financial reports are different from, and much broader than, the objectives of business GAAP financial reports. GASB- Governmental Accounting Standards Board- nonprofit organization responsible for establishing and improving accounting and financial reporting standards for governmental units. G.I.S. - Geographic Information System-Technology to acquire, convert, integrate, maintain, document, analyze , coordinate and distribute geographic information for a variety of County needs. Goal - A statement that describes the purpose toward which an endeavor is directed, such as a target or target area. Grants - A contribution by a government or other organization to support a particular function. Grants may be classified as either operational or capital, depending upon the grantee. HRS - Health and Rehabilitative Services Homestead Exemption - Refer to definition for exempt, exemption, non-exempt. HUD - Department of Housing and Urban Development Impact Fees - Fees charged to land developers at the time of development for the cost of construction of facilities to serve the development site (roads, parks, etc.). Infrastructure - The physical assets of a government (e.g., streets, water, sewer, public buildings and parks). Interfund Transfers - Budgeted amounts transferred from one governmental accounting fund to another for work or services provided. These represent a "double counting" of expenditures. Therefore, these amounts are deducted from the total County operating budget to calculate the "net" budget. Intergovernmental Revenue - Funds received from federal, state and other local government sources in the form of grants, shared revenues, and payments in lieu of taxes. Internal Service Charges - The charges to user departments for internal services provided by another government agency, such as data processing, or insurance funded from a central pool. Internal Service Funds- Funds such as Fleet Management and Health Insurance which are services provided to other departments of the county on a cost reimbursement basis.


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IRC - Indian River County IRCLHAP/SHIP - Indian River County Local Housing Assistance Plan/State Housing Initiative Partnership. See Fund 123. IRSWCD – Indian River Soil and Water Conservation District LAAC – Land Acquisition Advisory Committee. LDR’s - Land Development Regulations. These are set by the Planning department to guide commercial and residential development in the County. LED - Light Emitting Diode Legally Adopted Budget - The total of the budgets of each County fund including budgeted transactions between funds. Approved by the Board of County Commissioners in conformance with Florida State Statutes Chapters 200.65 and 129.

Levy - To impose taxes, special assessments, or service charges; or, another term used for millage rate. Liabilities – Debts of a business enterprise or governmental entity owed to outsiders (creditors). Line Item Budget - A budget that lists each account category separately along with the dollar amount budgeted for each account, such as office supplies, overtime, or rolling stock purchases. LOGT - Local Option Gas Tax. LOST - Local Option Sales Tax. Long Term Debt - Debt with a maturity of more than one year after the date of issuance. Mandate - Any responsibility, action or procedure that is imposed by one sphere of government on another through legislative, administrative, executive, or judicial action as a direct order, or that is required as a condition of aid. MANWAC - Marine Advisory Narrows Watershed Action Committee. Measurement Focus - The accounting convention which determines (1) which assets and which liabilities are included on an entity's balance sheet and (2) whether its operating statement presents "financial flow" information (revenues and expenditures) or "capital maintenance" information (revenues and expenses). Mill - The property tax rate, which is based on the valuation of property. A tax rate of one mill produces one dollar of taxes on each $1,000 of assessed property valuation. Millage Rate - A rate expressed in thousands. As used with ad valorem (property) taxes, the rate expresses the dollars of tax per one thousand dollars of taxable values.


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Modified Accrual Basis - The basis of accounting adopted for a governmental fund; as appropriate for fund type, should be used in measuring financial positions and operating results. Under it, revenues are recognized when they become both "measurable" and "available to finance expenditures of the current period." Expenditures are recognized when the related fund liability is incurred except for: (1) inventories of materials and supplies which may be considered expenditures either when purchased or when used; (2) prepaid insurance and similar items which need not be reported; (3) accumulated unpaid vacation, sick pay, and other employee benefit amounts which need not be recognized in the current period, but for which larger-than-normal accumulations must be disclosed in the notes to the financial statement; (4) interest on special assessment indebtedness which may be recorded when due rather than accrued, if approximately offset by interest earnings on special assessment levies; and (5) principal and interest on long-term debt which are generally recognized when due. All governmental funds and Expendable Trust Funds are accounted for using the modified accrual basis of accounting. MPO - Metropolitan Planning Organization. See SPECIAL REVENUE FUND 124. M.S.B.U.-Municipal Services Benefit District - A specific taxing unit established by the Board of County Commissioners via an adopted ordinance which derives a specific benefit for which a special assessment is imposed to defray part or all of the cost of providing that benefit. M.S.T.U.-Municipal Services Taxing Unit - A specific taxing unit established by the Board of County Commissioners via an adopted ordinance which derives a specific benefit for which a levy is imposed to defray part or all of the cost of providing that benefit. NPDES – National Pollutant Discharge Elimination System Net Budget - The legally adopted budget less all interfund transactions. These amounts in the budget represent transfers and interfund reimbursements, which appear in both fund budgets and therefore inflate the budget total. By subtracting these amounts from the legally adopted budget, the net budget reflects the current position of the operating costs of the county. Non-expendable Trust Fund- Funds in which the principal must be preserved intact. They are most often used to account for the principal portion of endowments provided to a government by private donors with the stipulation that their principal be preserved intact. Object Code - An account to which an expense or expenditure is recorded in order to accumulate and categorize the various types of payments that are made by governments. These are normally grouped into Personal Services, Operating Expenses, Capital Outlay, and Other categories for budgetary analysis and financial reporting purposes. Certain object codes are mandated by the State of Florida Uniform Accounting System. Objective - A defined method to accomplish an established goal. Operating Expenditures- Includes expenditures for goods and services, which primarily benefit the current period, and are not defined as personal services or capital outlays. Operating Transfers - Legally authorized transfers from a fund receiving revenue to the fund through which the resources are to be expended, transfers of tax revenues from a Special Revenue Fund to a Debt Service Fund, transfers from the General Fund to a Special Revenue or Capital Projects Fund, operating subsidy transfers from the General or a Special Revenue Fund to an Enterprise Fund, and transfers from an Enterprise Fund, other than payments in lieu of taxes, to finance General Fund expenditures.


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Pay-as-you-go Basis - A term used to describe a financial policy by which capital outlays are financed from current revenues rather than through borrowing. Performance Measure - Specific qualitative and/or quantitative measures of work performed as an objective of a department. Personal Property - Livestock, commercial equipment and furnishings, attachments to mobile homes, railroad cars, and similar possessions that are taxable under state law. Personnel - Authorized Positions - Number of positions authorized for a department/division. They may be full-time or part-time positions that are filled all year long rather than only seasonal or temporary positions. Proprietary Funds- Enterprise Funds or Internal Service Funds in which operating revenues result from exchange transactions associated with the principal activity of the fund. Property Appraiser - The elected county official responsible for setting property valuations for tax purposes and for preparing the annual tax roll. Purpose - A broad statement of the goals, in terms of meeting public service needs, that a department is organized to meet. Quasi-non-profit Organizations – Agencies that provide services the County is mandated to provide by law, legislation, or the County’s Comprehensive Plan. If these agencies did not provide such services, the County would have to provide them instead. R.E.P. - Radiological Emergency Preparedness Real Property - Land and the buildings and other structures attached to it that are taxable under state law. RLRTP- Regional Long Range Transportation Plan Reserve for Contingencies - An amount set aside, consistent with statutory authority that can subsequently be appropriated to meet unexpected needs. Retained Earnings - An equity account reflecting the accumulated earnings of an Enterprise or Internal Service Fund. Resolution - A special or temporary order of a legislative body; an order of a legislative body requiring less legal formality than an ordinance or statute. Revenue Bonds - Debt, which is secured only by specific identified revenues. Revenue bonds are explicitly not secured by the full faith and credit of the government. If bondholders are not repaid, they have a legal claim only against the particular revenues used to secure the debt. Revenues – Revenues may be operationally defined in governmental fund accounting as “all increases in fund net assets except those arising from interfund reimbursements, interfund operating and residual equity transfers, or long term debt issues.”


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Rollback Rate - The millage rate which would generate the same ad valorem tax revenue as was generated the previous year, excluding changes in taxable valuation resulting from new construction, annexation or de-annexation. If the proposed aggregate millage rate exceeds the aggregate rolled-back rate, then by law the advertisement for the public hearings to adopt the millage and budget must contain a prominent notice of the tax increase. The advertisement must state the percentage by which the rolled-back rate is exceeded as the percentage of the proposed tax increase. The rolled-back rate is used in the same manner for individual millage levies. SHIP - State Housing Initiatives Partnership SSI - Social Security Insurance Sales Tax - Taxes imposed upon the sale of designated goods, rentals, leases and specific services as part of the sale (Section 212.054 F.S.). These taxes are collected and retained by the State with the exception of the Local Government Half-Cent Sales Tax Program (effective July 1, 1988) which returns to the cities and counties almost all the funds collected for that portion of the tax on the basis of specific formulas. In Florida, local governments may use the half-cent sales tax for any lawful purpose. The Local Option Sales Tax program is a county levied tax, which allows counties to levy for a period up to 15 years, a one-cent discretionary surcharge on all transactions subject to taxation under Florida Statutes, Section 212.054. However, the maximum amount to be taxed per transaction is limited to $5,000. Indian River County adopted the additional one-cent sales tax for a period of fifteen years, which was passed by a majority vote of the residents on March 14, 1989. It became effective June 1, 1989. The local option sales tax may be used only for capital improvements. Self-Insurance- Insurance of one’s property or interests against possible loss by the establishing of a special fund for the purpose instead of seeking coverage with an underwriter. Service Level - Services or products which comprise actual or expected output of a given program. Focus is on results, not measures of workload. Special Assessments - Collections resulting from compulsory levies against certain properties to defray all or part of the cost of specific improvements or services presumed to be of general benefit to the public and of special benefit to the assessed property. Special Revenue Fund - A governmental accounting fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. State Shared Revenues - Revenues collected by the state and proportionately shared with counties and/or municipalities on the basis of specific formulas. Such revenues include: Intangible Personal Property Taxes, Insurance Agents County Licenses, Mobile Home Licenses, Alcoholic Beverage Licenses and Local Government Half-Cent Sales Tax. Statute - A written law enacted by a duly organized and constituted legislative body. S.W.D.D. - Solid Waste Disposal District. See Special Revenue Fund 411 Tax Rate - The amount of tax stated in terms of a unit of the tax base; for example, five mills equals five dollars per thousands of taxable value.


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Taxes - Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits such as special assessments. Neither does the term include charge for services rendered only to those paying such charges as, for example, wastewater service charges. Taxable Valuation - The value used for computing the ad valorem taxes levied against property. The taxable value is the assessed value less any exemptions allowed by law. The most common exemption is the $25,000 homestead exemption allowed if the owner uses the property as the principal residence. There are also exemptions for disability, government owned and non-profit owned property. TIC – True Interest Cost is a measure of interest rate costs for bond issues. This is the average interest rate on debt issued by a governmental entity. The TIC, also known as the “Canadian Interest Cost” is often used as the criteria in awarding a competitively bid issue, since it is the truest measure of interest cost to the borrower. TIP - Transportation Improvement Program required by the Florida Department of Transportation. The TIP identifies federally funded projects for both a three-year period and five-year period. The program is updated annually. The purpose is to establish a staged multi-year program of transportation improvement projects for the IRC MPO area. Tourist Development Tax - The local government Tourist Development Tax was established by Florida Statute 125.0104 in 1977 to provide counties with an option to raise additional revenue for tourism related projects or activities. Indian River County adopted this tax in 1987, charging 2% on the rental for rooms that are rented for less than a six-month period. In 1993, this rate was increased to 3%. In February 2001, this rate was increased to 4%. This additional cent is used to provide security for the Series 2001 Spring Training Facility Bonds. The remaining 3 cents are utilized for beach improvement (50%), tourist promotion and advertising, and improvement of the arts (50%). The Clerk of the Circuit Court began collecting this revenue locally in 2000. Prior to that time, the State Department of Revenue collected these funds and remitted them to the County on a monthly basis. Transfers In/Out - Amounts transferred from one fund to another to assist in financing the services of the recipient fund. Transfers do not constitute revenues or expenditures of the governmental unit but only of the individual funds. Thus, they are budgeted and accounted for separately from other revenues and expenditures. TRIM - Truth in Millage. (See below). Truth In Millage Law - Also called the TRIM bill. A 1980 law enacted by the Florida legislature, which changed the budget process for local taxing agencies. It was designed to keep the public informed about the taxing intention of the various taxing authorities. Uniform Accounting System - The chart of accounts prescribed by the Office of the State Comptroller designed to standardize financial information to facilitate comparison and evaluation of reports. Unencumbered Balance - The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount of funds still available for future needs. Unincorporated Area - That portion of the County, which is not within the boundaries of any municipality. USDA/NRCS - United States Department of Agriculture Natural Resources Conservation Service.


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UPWP - Unified Planning Work Program - An annual State requirement for the Metropolitan Planning Organization. It is an adopted plan to ensure that a continuing, cooperative and comprehensive approach to planning for transportation needs is maintained and properly coordinated with other counties, other MPO’s and the Treasure Coast Regional Planning Council. U.S.G.A. - United States Golf Association User Fees - The payment of a fee for direct receipt of a public service by the benefitting party. VA – Veteran’s Administration YGDF – Youth Guidance Donation Fund of Indian River County, Inc.

2009/2010 Budget

INDIAN RIVER COUNTY · 2018. 4. 8. · 2009/2010 Budget Distinguished Budget Presentation Award...

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Transcript of INDIAN RIVER COUNTY · 2018. 4. 8. · 2009/2010 Budget Distinguished Budget Presentation Award...