BOARD OF COUNTY COMMISSIONERS FY11 Budget Workshop May 18, 2010
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Transcript of BOARD OF COUNTY COMMISSIONERS FY11 Budget Workshop May 18, 2010
BOARD OF COUNTY COMMISSIONERS
FY11 Budget WorkshopMay 18, 2010
FY10 GENERAL FUND BUDGET SUMMARIES
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Summary of FY10 Adopted General Fund Budget
Dollars in Millions
% ofTotal
% of Total without
Mandated Payments and
ReservesBSO Regional Services 425.8 43.7% 52.5%Property Appraiser 15.1 1.5% 1.9%Supervisor of Elections 11.4 1.2% 1.4%County Agencies 356.9 36.6% 44.0%Planning Council 1.0 0.1% 0.1%Legislative Delegation 0.2 0.02% 0.02%Tax Increment Payments 29.9 3.1% Mandated Health Payments 10.8 1.1% Mandated DJJ Payments 6.8 0.7% Mandated Judicial Costs 1.8 0.2% Transfer to Debt 0.6 0.1% Reserves 113.9 11.7%
TOTAL $974.2 100.0% 100.0% 3
FY10 Adopted Budget County General Fund Agencies
Dollars in Millions
% ofTotal
Human Services* 75.7 21.2%
Libraries 59.5 16.7%
Parks 33.1 9.3%
Facilities Maintenance 29.8 8.3%
Transfer to Transit 29.6 8.3%
Other Agencies 129.2 36.2%
TOTAL 356.9 100.0%
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*Excluding Mandated Health Payments
Facilities Maintenance Division Budget
Allocation
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Courts42%
General Gov't34%
BSO10%
Libraries7%
Human Services4%
Mass Transit3%
FY 11 PROPOSED BUDGETS
BSO & SUPERVISOR OF ELECTIONS
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BSO General Fund Budget Summary ($ in Millions)
FY09Actual
FY10Budget
FY11Proposed
FY10-11PercentChange
Admin & Support Services 58.9 55.1 55.0 -0.2%
Detention & Community Control 228.8 222.7 211.1 -5.2%
Regional Law Enforcement 130.7 125.5 133.8 6.6%
Regional Fire 23.4 22.6 21.2 -6.2%
441.8 425.9 421.2 -1.1%
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BSO Admin & Support Services – 353.6 FTEs
($ in millions)
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FY09ACTUAL
FY10BUDGET
FY11PROPOSED
FY10-11PERCENTCHANGE NOTES
Personal Services 34.3 36.5 33.8 -7.4%
30 positions eliminated, FRS rate increase
Operating Expenses 19.6 18.0 21.1 17.2%
Restores operating expenses funded with 1X surplus funds in FY 10
Capital Expense 5.0 0.6 0.1 -83.3%
Defers most capital expenses another year
TOTAL $58.9 $55.1 $55.0 -0.2%
BSO Detention & Community Control 1,747 FTEs
($ in millions)
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FY09
ACTUALFY10
BUDGETFY11
PROPOSED
FY10-11PERCENTCHANGE NOTES
Personal Services 174.3 172.7 161.5 -6.5%
121 positions eliminated (closes D tower at Rein & Hollywood booking facility, eliminates JAC staffing), converts 245 detention deputies to technician positions, restores crime lab (AFIS section), reduced overtime, FRS rate increase
Operating Expenses 52.9 49.3 49 -0.6%
Assumes 4500 inmates for food and health care compared to 5190 in FY10. Associated reductions compensate for restoring operating expenses funded with 1X surplus funds in FY 10
Capital Expense 1.6 0.3 0.2 -33.3% Defers most capital expenses another year
Transfers/Reserves 0 0.4 0.4 0.0%
TOTAL $228.8 $222.7 $211.1 -5.2%
Broward County Jail Average Daily Population by Month
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2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
3000
3500
4000
4500
5000
5500
6000
6500
BROWARD COUNTY JAIL AVERAGE DAILY POPULATION BY MONTH
BSO Regional Law Enforcement - 1,146.6 FTEs
($ in Millions)
FY09
ACTUALFY10
BUDGETFY11
PROPOSED
FY10-11PERCENTCHANGE NOTES
Personal Services 114.1 107.5 116.9 8.7%
24 positions eliminated, restores crime lab, eliminated attrition, FRS rate increase, eliminates furloughs, annualizes raises
Operating Expenses 13.3 14.8 15.2 2.7%Increased self insurance cost due to use of one time surplus funds in FY10
Capital Expense 3.4 1.3 0.4 -69.2% Defers most capital expenses another year
Transfers/Reserves 0 1.9 1.3 -31.6% Reduces OPEB allocation
TOTAL $130.8 $125.5 $133.8 6.6%
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BSO Regional Fire – 123 FTEs($ in Millions)
FY09
ACTUALFY10
BUDGETFY11
PROPOSED
FY10-11PERCENTCHANGE NOTES
Personal Services 17.1 17.9 16.5 -7.8%10 positions eliminated in air/sea unit, FRS rate increase
Operating Expenses 2.8 3.0 3.0 0.0%
Capital Expense 0.4 0.1 0.1 0.0% Defers most capital expenses another year
Transfers/Reserves 3.1 1.6 1.6 0.0%
TOTAL $23.4 $22.6 $21.2 -6.2%
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SUPERVISOR OF ELECTIONS BUDGET - 72 FTEs
($ In Millions)
FY09
ACTUALFY10
BUDGETFY11
PROPOSED
FY10-11PERCENTCHANGE NOTES
Admin Operations 6.8 6.1 5.9 -3.3%
Reduced operating expenses, shifted more equipment maintenance costs to elections
Aug/Nov Election 8.8 4.5 5.3 17.7%
Increased printing due to expected turnout, greater share of equipment maintenance costs and new unemployment costs
Municipal Elections .6 0.8 0.6 -25.0% Fully reimbursed by Cities
TOTAL $16.2 $11.4 $11.8 3.5%
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FY12 OUTLOOK AND FY11 PROPERTY TAX
SCENARIOS
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FY12 Outlook Continued decline in tax roll Up to $6B estimated State Budget
Gap due to depletion of Stimulus Funds
Dramatic proposed increases to FRS Rates due to unfunded liability
Continued health insurance cost pressures
BSO cost deferrals Potential increase in jail population 15
Multi-Year Taxable Value Forecasts
FY12 - -3.1% FY13 - -.9% FY14 - -.1% FY15 - .5%
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Source: March Florida Revenue Estimating Conference
FY11 Property TaxesSame Rate for Operating &
Capital($ in Millions)
FY10 FY11$
DIFFERENCE%
CHANGE
General Fund 708.5 595.1 -113.4 -16%
General Capital 19.0 16.0 -3.0 -16%
G.O. Debt 74.4 58.0 -16.4 -22%
Total 801.9 669.1 -132.8 -17%
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FY11 Property Taxes Rolled-Back Rate for Operating &
Capital ($ in Millions)
FY10 FY11$
DIFFERENCE%
CHANGE
General Fund 708.5 708.5 0.0 0%
General Capital 19.0 19.0 0.0 0%
G.O. Debt 74.4 58.0 -16.4 -22%
Total 801.9 785.5 -16.4 -2%
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FY11 PROPERTY TAX SCENARIOS – RESIDENTIAL
PROPERTIES
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FY09 FY10 FY 11 SCENARIOS% of
Residential Parcels
Taxable Value
Actual Taxes
% of Residential
ParcelsTaxable Value
Actual Taxes
% of Residential
ParcelsTaxable Value*
Same Rate Rolled-Back
RateHomestead With "Save Our Homes" Differential 49% $109,980 $538 39% $110,000 $538 29% $114,000 $557 $667Dollar Change FY10 to FY11 $20 $129Homestead Without "Save Our Homes" Differential 13% $209,000 $1,022 23% $155,000 $758 34% $122,000 $596 $714Dollar Change FY10 to FY11 -$161 -$44
Without Homestead 38% $219,000 $1,071 38% $175,000 $856 37% $147,000 $719 $860Dollar Change FY10 to FY11 -$137 $4
*Homestead properties with a "Save our Homes" Differential will experience a maximum 2.7% increase in "assessed" value prior to the deduction of exemptions per State Statute. The scenarios for all other residential properties are based on a 16% decline in assessed/taxable value.
Summary of Cuts Needed in Various Millage Scenarios
(assuming proportionate cuts)
SAME RATE CUT 13.8% BELOW ADOPTED BUDGET
ROLLED-BACK RATE
CUT 1% BELOW ADOPTED BUDGET
BSO $91.9M *$37.4MCounty Agencies $54.7M $9.0MProperty Appraiser **Minimum of
$4.1M **Minimum of
$2.2MSupervisor of Elections
$2.0M $.5M
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* Amount as shown in BSO budget document. Includes reductions to compensate for cost increases and current year cost deferrals of $32.9M and a 1% cut below this year’s budget of $4.5M
** Budget will be submitted 6/1/10. Cost increases unknown at this time. Cost deferral of $2.1M in FY10.
COUNTY AGENCY REDUCTIONS
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Rolled-Back Rate - $9M (2.5%)
Same Rate - $ 54.7M (15.1%)
Same Rate Plus BSO’s Shortfall - $109.2M
(30.1%)22
FY11 County Agency Reduction Scenarios
County Agency Budget Comparison FY07 – FY10
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FY07 FY10PERCENTCHANGE
POSITIONSELIMINATED
Human Services* $84.5 $75.7 -10.4% -115Libraries $70.9 $59.5 -16.1% -294Parks $38.4 $33.1 -13.8% -140Facilities Maintenance** $32.4 $29.8 -8.0% -37Transfer to Transit $39.1 $29.6 -24.3% -136Other Agencies $158.4 $129.2 -18.4% -412
TOTAL $423.7 $356.9 -15.8% -1,134
*Excluding Mandated Health Payments**Includes utilities
RESERVES
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Recommended General Fund Reserve for Emergencies/Cash
Flow Approach
Establish reserve policy @ 10% of Budget
Allocate any amount above this level to an account to be utilized over a three year period to assist with tax relief
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Recommended General Fund Reserve for Emergencies/Cash
Flow Approach (cont’d)
For example, if general fund totals $950 million in FY 11 Establish emergency reserves at
$95M (currently $109M) Utilize $14M over three year period Provides $4.7M relief in FY11 $4.7M impact will need to be
addressed in FY14
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NEXT STEPS
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Continue Staff Analysis of Constitutional Officer Proposed Budgets & County Agency Reduction Options
Individual Budget Briefing Meetings with Commissioners on June 10th and 11th
Budget Workshop to Review Administration’s Recommendations on June 22nd 28