Citrus County Budget Fiscal Year 2017/2018

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1 October 1, 2017 Members of the Board of County Commissioners Citrus County, Florida The Honorable Chairman and Commissioners, We are pleased to present the final budget for the 2017/2018 fiscal year to the Board of County Commissioners and citizens of Citrus County. As a result of the combined efforts of the Board Departments and County funded agency programs and working in concert with the Constitutional Officers, this budget represents reduced operational spending for the upcoming fiscal year. Citrus County faces its own unique challenges, well beyond those we share with so many of our neighbors. We have developed a policy aimed at stabilizing and strengthening the County despite ongoing challenges. There are positive indicators signaling recovery. The housing market is improving and the unemployment rate continues to decline from the January 2010 high of 13.6% to 6.7% in December We have been able to slowly and steadily increase reserve balance levels with minimal impact to citizen services. We have been able to keep taxes level while observing an increase in taxable value. Although we are not realizing increases at the level of many of the larger urban areas in Florida, the 2017 cer fied tax roll shows higher values than the 2016 cer fied tax rolls. The stabiliza on of taxable values provides a more predictable basis for budge ng. The Board Departments, Constitutional Officers and funded agencies were aware of the BOCC s initiative to reduce the millage. Based on the above actions, we looked for more efficient methods to provide services with the goal of reducing the millage. Several strategies were employed to accomplish the goal of reducing spending and protecting services. The overriding focus of this process has been to gain internal efficiencies while reducing line items and programs that would have the least impact to the core services provided by the County government. As in previous years, unfunded state mandates continue to burden our budget. Below, we illustrate the strategies to accomplish a balanced budget. Final Budget, Taxable Values, and Millage Rates The final budget for Fiscal Year 2018 is $277,150,279, a.67% decrease from the final total budget of $279,010,261 FY The 2017 gross tax roll reflects a total Taxable Value of $8.66 billion. This represents a 4.52% increase over final cer fied values from Of the total value, $74 million was the result of new construc on compared to last year s $64 million. According to the Citrus County Property Appraiser, Les Cook, as market values increase significantly, the cons tu onal protec ons under Save our Homes will offer owners of homesteaded proper es protec on from higher assessed values. For 2017, the assessed value of 1

2 your homestead property may not increase more than 2.1% from last year s assessed value, unless you have made changes, addi ons or improvements to the property or the ownership of the property has changed. Non homesteaded proper es are capped at 10% for nonschool assessed values only. He believes the County s increase in market activity, residential building activity, building permit activity and homestead parcel counts reflects positive trends and demonstrates the continued desirability of our county in the national real estate marketplace. Planned projects, such as Duke Energy s new electrical generation facility, although two coal units will be taken offline around the same time as the new facility is brought online, the Sabal Trail gas line, and development along the County Road 491 corridor will add to the tax roll in future years. The FY18 budget reflects a.2483 mills decrease in the total millage rate, which is the rolled back rate plus an additional.0352 for the Sheriff s office to contribute an additional $300,000 above the rolled back rate for pay increases. The Health Department millage decreased from.0776 to.0749, or.0027 mills, to maintain the County contribution at prior year level. The General Fund millage decreased from to , or.1863 mills, by utilizing the BOCC s savings account, scrutinizing processes, and prioritizing projects and initiatives. A comparison of the rates and their ad valorem revenues are outlined below. 2016/ /2018 Revenue Millage Revenue Millage General Fund $54,492, $55,317, Transportation Trust 5,689, ,736, Health Department 643, , Library Services 2,765, ,788, Fire Rescue EMS 4,187, ,228, Stormwater 741, , Total 68,519, ,468, The last two years the Board Departments under the BOCC have achieved all of the budgetary cuts to allow the BOCC to reach roll back. This is not sustainable. Revenues The total General Fund budget is $95,970,631; several of the County s major revenue sources are projected to have a slight increase in the upcoming fiscal year. Ad Valorem Taxes have increased from $68.5 million in FY17 to $69.5 million in FY18, or a 1.39% increase. 2

3 The BOCC reviewed the solid waste assessment rate and there will be no rate adjustment in FY18 and will remain at $25 annual per residential home and commercial rate of $1.25 per cubic yard which will continue the funding of the Solid Waste Capital Improvement Program (CIP). This increase minimizes the need to finance future improvements and pays for improvements to the Citizen s Service Area (CSA). This also virtually eliminates the need to pay interest on borrowed funds. Overview of Budget Constitutional Officers Constitutional Officers comprise 40% of the County s total General Fund budget. The Sheriff s budget represents a.0352 mills increase over the rolled back rate. The millage was calculated net of reserves. The table below shows the estimated respective millages. FY17 Millage Rate FY18 Millage Rate Rolled Back Rate Clerk of County Court Clerk to Board Sheriff Court Services Sheriff General Operations Sheriff Animal Control The County funds additional insurance to the Clerk of Court in the amount of $121,473. This funding request represents some deputy clerks who perform non court related functions not funded by the BOCC. This line item is essentially a subsidy to the State of Florida. Whispering Pines Park The BOCC voted to fund the City of Inverness $301,694 annually for Whispering Pines Park starting in FY18. Library Services In future years, Library Services will need to look for efficiencies and/or service level adjustments to stay within the parameters set by the Library Special Taxing District that was established by voter referendum in 1984 (the millage cap is.3333). The maturity of the Homosassa Library debt service, combined with the elimination of three additional positions and no maintenance projects or equipment replacements, the Library has been able to bring the FY18 budget into balance. Over the past eight years, the debt obligation for Homosassa depleted the Library s reserves. The Floral City debt service will continue through 2029, however, it is funded through available Library Impact Fees. Since FY12, the Library has aggressively been eliminating any service or workflow duplication, outsourcing in areas like cataloging and materials processing, and 3

4 evaluating and modifying all processes and procedures for efficiency. Fifteen positons (11.25 FTE to date) have been eliminated while at the same time executing deep cuts to all non fixed expenditure accounts. Only crucial technology projects have been moving forward including the Integrated Library System migration and primary server replacements. There is concern that with the potential increase in the Homestead Exemption, the FY19 and beyond will exert additional pressure on the Library s ability to sustain operations at current service levels. Specific areas of urgency include substantial building maintenance like a new roof for the Central Ridge branch, large HVAC replacements for Coastal and Lakes Region, and replacement of parking lot lighting poles at Coastal Region. Additionally, technology maintenance needs are increasing dramatically with over 200 computers, 64% being over six years old and the growing demand for additional bandwidth capability and expanded public Wi Fi access. Planning for future needs including major renovations at facilities that are 30 years old is uncertain at this time. At the final budget hearing, the BOCC appropriated $10,000 from the General Fund for a final year of funding the Citrus Springs library operational budget. No future money will be contributed to the Citrus Springs library. State Mandates State mandated programs have contributed to an increased financial burden within our budget, consuming 31.34% of the County s General Fund budget. Medicaid Beginning in 2015/2016, individual county percentage shares began a four year transition period after which each county s share will be based solely on each respective share of the state s Medicaid enrollees. Citrus County s growth rate is anticipated to be 6.66%. Citrus County s share of the total county contribution towards this unfunded state mandate for FY18 is $2.14 million. Inmate Medical The County is financially responsible under Florida Statute for inmate medical expenses. The budget for medical services is $200,000. While we can budget based on an average of occurrences over time; we are subject to significant exposure for this responsibility. Health and Dental Insurance The County s health insurance program is self insured, meaning that sufficient premiums must be charged in order to pay actual claims and costs of the program. There is no premium increase for health insurance this year and will remain funded at $547 per employee per month. This rate allows us to collect sufficient premiums to cover anticipated costs and fund a reserve for unanticipated costs. In FY17, we implemented the Tobacco Free Incentive for all covered employees. Furthermore, in FY19, we plan to recommend further incentives to provide additional motivation to promote healthy behaviors. 4

5 The County s dental insurance program is self insured, as well. The budget includes a minor increase based on actuarial estimates to cover anticipated costs and fund a reserve for unanticipated costs. Stormwater MSTU We are home to a wide range of natural habitats from the coastal zone, with sensitive estuaries fed by three first magnitude springs and miles of salt marsh to the freshwater northern and eastern borders fed by the Withlacoochee River. These pristine waterways can easily be degraded by the pollutants in stormwater runoff. Under the Federal Clean Water Act, Citrus County is subject to the National Pollutant Discharge Elimination System (NPDES) permit program. The NPDES permit program seeks to protect and restore the quality of our rivers, lakes, and coastal waters. To meet this need the BOCC authorized a Stormwater Municipal Service Taxing Unit (MSTU) in The anticipated $748,836 in revenues derived from this ad valorem tax will be used for constructing stormwater runoff controls, NPDES permitting, maintaining drainage areas and swales, reducing pollutants from municipal operations, stormwater mapping, erosion control, and other watershed management activities. We expect the need for funding to grow significantly when the stormwater assessment is completed and the NPDES permit is renewed. This is another unfunded Federal mandate. In the next fiscal year, we are performing a study and we are proposing a strategy in FY18 to fund the federally mandated stormwater improvements. Fire Rescue During a Special Meeting for Fire Services on May 9, 2017, the BOCC approved the transfer of Fire Services from the Sheriff to the County effective October 1, The Sheriff s Office has run Fire Services for the past 6 years and the return of Fire Services to the County will increase financial transparency to the citizens and allow the BOCC to have more input into service levels based on needs and what citizens are willing to pay for. The BOCC adopted a Fire MSBU in 2013 to diversify the revenue source to fund fire services. The Fire MSBU expands the base of those paying for fire services. Over 3,000 parcels with no taxable value began to pay for fire protection and parcels with low values paying a more equitable share. FY18 anticipated revenues are $4,620,772. In 2016, the BOCC authorized a Fire Rescue Municipal Service Taxing Unit (MSTU). This MSTU was adopted for the unincorporated areas of Citrus County only and allows for the provision of EMS services by fire personnel. The combined Fire budget for FY18 is proposed to decrease 2%, based on the budget requests submitted by the Fire Services staff to Sheriff staff prior to the transfer back to the County, which utilizes reserves. The County is not recommending any significant changes to the budget until a complete operational and financial analysis can be completed while under the direct oversight of the County. Capital costs continue to drop from $1.3M in FY15 to $613,600 in FY16, to FY17 of $493,200, and FY18 of $143,500 as costs are shifted to personnel and operating. This strategy will result in a 5

6 need for capital funds in future years. The Fire Impact Fees were reinstated during FY17, and can be used to fund eligible growth generated projects. Additionally, there are items in the Fire Rescue budget submission that are inconsistent with current County policy. These items will be addressed after the County assumes responsibility for the function. Workforce, Employee Compensation, and Florida Retirement System Over the past several years, the recession has impacted the County s Ad Valorem supported workforce as it has right sized staffing in comparison to demand for services and available funding. Remaining staff have taken on greater responsibilities. The FY18 budget includes no net increase in positions. Positions have been adjusted to accommodate current organizational chart, promote efficiency, enhance controls and security, and accommodate the current work flow. The final budget includes 3% for salary adjustments for employees. The FY17 proposed comprehensive pay and class study was not approved by the BOCC, but is being completed in house. This study will be completed in FY18 and the increased employee compensation will assist in addressing findings from that study. We believe the 3% is insufficient to achieve salary parity in the market. Consequently, the implementation of the study may take multiple years, depending on the outcome. Florida s counties are statutorily required to participate in the Florida Retirement System (FRS). Benefit levels, contribution rates, retirement age, and vesting periods are all regulated and determined by the Legislature. Counties make contributions based on the number of employees they have in each retirement class and the accrual rates for those classes. The budget reflects an increase in the re rement rates in accordance with legisla on adopted by the State of Florida. All FRS members (except those in DROP) contribute 3% on a pre tax basis into the re rement system. The re rement rates in the budget have been established using the State provided contribu on rates: Employer Contribu on Employee Class Title Current Rate Rate Effec ve Current Rate FY 16/17 7/1/2017 Regular Employee 7.52% 7.92% 3.00% Special Risk 21.99% 23.27% 3.00% County Elected Officers 42.47% 45.50% 3.00% Senior Management 21.77% 22.71% 3.00% DROP 12.99% 13.26% 0.00% 6

7 Fund Balance and Reserves The unassigned fund balance amount is shown in each fund under the account titled Reserve Cash Forward. General Fund Reserves are funded at 15% or $12M and include approximately 1%, or $640,000, reserve for contingency. Fund Balance Policy AR established a range of 8% 17% as unassigned fund balance with the goal of budget stabilization. Service Highlights Administration On November 9, 2016, Fitch, New York announced that the Citrus County Bond Rating was upgraded to AA from AA for the Issuer Default Rating (i.e. General Bond Rating) and to AA from A+ for capital improvement and non ad valorem revenue bonds. The upgraded IDR rating and related bond upgrades reflect both the application of Fitch s revised criteria for U.S. state and local governments and the improvement in the credit quality of Citrus County. The application of the revised criteria focuses on the county s solid revenue framework and expenditure flexibility, moderate carrying costs, and low long term liability burden. Credit improvement centers on a demonstrated ability to manage through long periods of revenue decline and to rebuild reserves, providing a better cushion to manage through economic cycles. The County s revenue and expenditure flexibility provide it with a high inherent budget flexibility to maintain reserves at a consistent level. Internally, the Human Resources Department launched its new employment application and tracking system (NEOGOV) in May From the moment a division begins the process of requesting a position for posting, until the time they have filled the position, NEOGOV tracks all information. NEOGOV sends up to date notifications to all applicants on the status of the position. The hiring process has been streamlined in an ongoing effort to get new employees on board, trained and released as quickly as possible to their respective divisions. Employees now come in on their first day of work, complete all necessary paperwork and mandatory training before reporting to their position. This is less disruptive and makes the on boarding process for the new employee smoother. The Visitors & Conven on Bureau (VCB) con nues to educate visitors, bloggers, journalists and tour planners about the a rac ons, accommoda ons, ac vi es and events throughout the County. Our tourism industry con nued to surpass records in 2016 and remains one of the most sought out des na ons in Central Florida. In FY16 hotel occupancy levels in the County climbed over 60% for the first me in history, ending our FY at 64.2%. Working together with our industry partners, the Average Daily Room Rate increased 5.5% which provided an overall 16% growth in Tourist Development Tax revenues. EVOK Adver sing and Design joined the team in FY17. A er a collabora ve marke ng workshop, a consensus was given to move forward with Discover Crystal River, FL as our brand logo. In FY17, the VCB rebranded itself The Manatee Capital of the World and created an addi onal logo that op mizes relevancy for a genuine brand of eco tourism. Our new website ( was launched in FY17. The newly redesigned site 7

8 incorporates a custom i nerary builder, fresh editorial content, and a user friendly naviga onal bar to help discover the Four Pillars (Floral City, Inverness, Homosassa, and Crystal River). In FY17, the BOCC adopted ordinances to collect an addi onal 2% in Tourist Development Tax (Fourth and Sixth Penny). The BOCC, also, restricted one penny to be used for one or more capital projects that will be iden fied to enhance and promote tourism. The Business Tax Fund represents the fees charged and the method by which a local government grants the privilege of engaging in or managing any business, profession, and occupation within its jurisdiction. These funds are for the purpose of implementing a comprehensive economic development strategy through advertising, promotional activities and other sales and marketing techniques. In FY18, the County has reclassified the unfilled Economic Ombudsman position into an Economic Development Director. The Director works directly with the various private economic development/business organizations and is a liaison between businesses and other County departments and is responsible for working with new businesses to facilitate their entry into the County. The goal of the program is to proactively solicit feedback from the business community, address business concerns and advocate for business interests and bring business into the County that generate head of household jobs. Community Services Cooperative Extension provides science proven solutions through expertise available to County adults, youth, businesses and other agency partners. Local experts provide guidance to expand our County s agricultural viability, efforts to identify critical local business needs and promote locally driven solutions. Extension Services continues to cultivate workforce skills in our youth, protect our waterways and systems, and assist in the expansion of area agricultural and community resource development opportunities. The Support Services Division Senior Programs section continues to assist seniors to remain active and healthy, promote active participation in the community and improve the quality of life through a variety of services and referrals that promote selfsufficiency and the ability to remain in their homes. The Veterans section has undergone changes in staff and the office in order to best serve the needs of our Veterans. The Nature Coast Volunteer Center continues to encourage seniors and others to volunteer to improve the lives of our community. The Court Alternatives collaborates within the courts and treatment programs to increase the opportunity of success for those with substance and mental health issues. Grounds Maintenance assisted with the replacement of the Fort Island Gulf Beach Boardwalk, parking lot resurfacing at Bicentennial Pool and MacRae s boat ramp, resurfacing of Holden Park walking trail, with preventative maintenance, such as field renovations and tree trimmings. Parks and Recreation is in the process of implementing new online software, Active Net, which will allow users to register and pay online, expedite the process of 8

9 purchasing tickets, registering for PLAY programs and adult leagues, purchasing of pool and gym passes and registering for upcoming camps. This cloud based program allows staff accessibility from any of our locations which will improve customer service and stronger financial security. We are building partnerships with community organizations such as Dunnellon, Citrus Springs, and Beverly Hills Civic Associations. We will be actively working to bring drone racing to our Lecanto Community Park through the help of certified drone racers. We will also be partnering with several organizations to implement a Youth Concert Series, referred to as Free Jam. Housing Services provides a multitude of grant funded services such as housing counseling consisting of foreclosure prevention, financial coaching and free HUD Certified First Time Homebuyer classes, rehabilitation and emergency home repair, Section 8, HUD VASH and Shelter Plus Care rental assistance and heating and cooling utility bill assistance. Housing Services has been awarded a Community Development Block Grant that will provide approximately three (3) home replacements and 10 home rehabilitations, furthering our mission of providing safe and affordable housing to Citrus County residents. Animal Services is looking at continuing to improve upon existing programs while introducing new and innovative programs, such as Dogs Playing for Life, which enrich the lives of animals in the shelter. Improvements to the rescue program and volunteer program will also be made to save more lives while improving the experience for those individuals who donate their time. Historical Resources and the Old Courthouse Heritage Museum will continue to build on the concept that museums are centers for lifelong learning including school tours, adult tours, programs, centers for civic debate, cultural activities, and to provide open access to a comprehensive collection of county historical information and resources. Water Resources Water Resources broke ground in FY17 for the new Southwest Regional Water Reclamation Facility (SWRWRF) plant in Homosassa that is a cornerstone project for the protection of Citrus County s springs system. The SWRWRF is an existing wastewater treatment facility owned and operated by Citrus County approximately 3 miles east of the Chassahowitzka River, which has been designated an Outstanding Florida Water. The Chassahowitzka River flows to the Gulf of Mexico and is formed from pristine waters contributed by more than 12 springs. The completed project will provide 1.5 million gallons per day of wastewater treatment capacity and produce highly treated public access reclaimed water for beneficial reuse. Water Resources will continue to expand the Automatic Metering Infrastructure (AMI) project. The first phase was successfully implemented in the Sugarmill Woods service area. This project improves water metering accuracy and provides expanded usage data to help in reducing water loss. It also helps to focus our water conservation efforts. Water and wastewater services are also being upgraded and expanded in association with several roadway projects including CR 491, the Suncoast Parkway II, and US 9

10 Highway 19. These projects will improve availability of utility services along major commercial corridors. Public Works Water Quality projects will be completed this year to improve Homosassa River. The construction of the Homosassa Southfork Wetland Treatment area will be completed in FY18. Watershed analyses for water quality and flooding improvements will be started for the Chassahowitzka, North Citrus Withlacoochee River and Homosassa River watersheds. Solid Waste will be improving customer service by reducing transaction times with more efficient credit card processing at the scale house. The Local Road Resurfacing program was continued, which is funded from Gas Tax. The BOCC continued an annual appropriation of $3 million in local road resurfacing. Local road resurfacing funding of $3 million, which was provided in the previous fiscal year, is nearing completion. The BOCC also authorized $2.1 million in Arterial and Collector Road Resurfacing through the FDOT and BOCC jointly funded Small County Outreach Program (SCOP). Public Works commenced construction of the CR 491 Road Widening and Regional Drainage project. Construction was awarded at a total price of $17,866,369 and is expected to be complete in FY19. The BOCC continues to coordinate with the Florida Turnpike Enterprise for the construction of the Suncoast Parkway II in Citrus County. Aquatics is working with University of Florida and IFAS to educate the public to not dispose of scallop shells in County waters. Traffic Control will be installing upgraded Traffic Signal Controllers that have the ability for fiber optic communications. In September 2016, the BOCC cut the ribbon on the Airport Road extension in Inverness which will lead to the development of a business park adjacent to the airport. Growth Management The Building Division implemented the program titled Express Permitting the 43 Second Solution and was recognized with an achievement award from the National Association of Counties (NACO) in the category of Information Technology. The award honors innovative, effective county government programs that enhance services. This program was appropriately named The 43 Second Solution, because that is precisely how long it takes for the licensed contractor to apply for and get the permit issued and in their possession. NACO recognized the new line of e government services, Express Permitting, which allows online self service permitting by licensed contractors 24 hours a day, 7 days a week of certain specific types of permits; such as air conditioning (HVAC) change outs, electric service repairs or replacements, reroofs, or window and door replacement permits. 10

11 The program has significantly cut County staff time, contractor wait time and the time residents have to wait for the contractor due to permitting turn around time. This NACO award demonstrates that we are on the forefront of using innovative technology to provide the highest level of service in the most timely and cost effective manner to meet the needs of customers and citizens and Beyond We continue on our path to continually raise the bar as to how Citrus County does business. I appreciate the hard work of dedicated County staff in providing a high level of customer service while expanding and strengthening programs that enhance the quality of life for Citrus County citizens. Although Citrus County s population has increased slightly from 141,236 in 2010 to 143,054 in 2016, Florida is on track to break the 21 million mark by Florida s increased population will spread to our county. According to The Florida Legislature Office of Economic and Demographic Research (EDR), national economic recovery is underway. Florida growth rates are returning to normal levels. It will take a few more years to completely recover from the great recession, but normalcy has been largely achieved statewide. As positive signs of economic recovery are emerging, we can look forward to a future that is brighter than our recent past. Financial indicators such as a declining unemployment rate, increasing sales tax receipts and building permit revenues showing positive action. There are several upcoming projects that will add to the economy in Citrus County. The Suncoast Parkway 2 construction is slated to begin soon in Citrus County. Work has begun on the Southwest Regional Water Reclamation Facility in Sugarmill Woods. The widening of U.S. 19 in Homosassa and the widening of 491 in Lecanto have begun, both are multi year construction projects, along with additional County road projects all providing jobs and opportunity for expansion in our community. I am looking forward to much more in 2017/2018. By the end of FY20, about $1 million in annual debt service will mature. These savings can be used to offset any legislative impacts of the increased homestead exemption and/or increase service levels/reduce millage. Administration continues to seek ways to provide greater services with increased efficiency to the citizens of our county. I feel we have developed a good fiscal plan for our County. We have once again created a balanced budget, one that protects essential services. While we have weathered the storm and the future will begin a slow but progressive restoration of economic stability and renewed investment in infrastructure and maintenance of fixed assets. The economy is still fragile and we need to be proactive an addressing changes in a timely manner. I would like to thank our budget and management staff for their hard work in compiling a budget that best serves the needs of our residents. Good budgeting is more than looking for ways to cut costs. Above all, it is a plan for intelligent spending. With your cooperation and support, we can make 2018 a year that lays the foundation for a prosperous and sustainable future. 11

12 Additionally, I want to recognize directors and staff of the various County departments who are committed to deliver services to Citrus residents, workers and visitors in an efficient, effective and equitable manner and to build a stronger community. In the end, it is the County employees who put the annual budget into action. Every day, they respond directly or indirectly to the citizens of this community. They are the County government s greatest assets and they do an outstanding job. Respectfully submitted, Charles Randy Oliver Charles Randy Oliver County Administrator Kristin Demers Kris n L. Demers Director, Management & Budget 12

13 Financial Strategy Five Year Forecast Citrus County s Five Year Financial Forecast is intended to provide the Board and public informa on on revenues, expenditures and fund balance for the County s major funds for the next five fiscal years. A five year forecast provides a means for measuring future year s needs and resources based on current condi ons. This enables financial planning beyond the current single year budget process. The forecast also addresses uncertain economic condi ons, the need for long term planning, the ability to analyze impacts of changes in revenues or costs, as a tool for evalua ng financial decisions, provides an understanding of available funding, assesses the level that services can be sustained or capital investments can be made. General Fund Fund Balance Revenue Expense Excess/ Deficit Projected Fund Balance Actual 22,406,137 80,263,359 79,865, ,896 22,804, An cipated 22,804,033 76,135,300 79,474,723 (3,339,423) 19,464, Adopted 19,464,610 95,970,631 95,970,631 19,464, Projected 19,464,610 85,277,658 83,785,885 1,491,773 20,956, Projected 20,956,383 87,115,225 85,150,558 1,964,667 22,921,050 1 Projec on figures based on the methodology development by Five year Strategic Plan, Government Services Group, Inc., July

14 Transporta on Fund Balance Revenue Expense Excess/ Deficit Projected Fund Balance Actual 26,413,424 15,438,797 20,674,299 (5,235,502) 21,177, An cipated 21,177,922 16,495,646 21,669,128 (5,173,482) 16,004, Adopted 16,004,440 32,291,520 32,291,520 16,004, Projected 16,004,440 16,084,219 15,716, ,756 16,372, Projected 16,372,196 16,317,448 15,736, ,440 16,953,636 U li es Fund Balance Revenue Expense Excess/ Deficit Projected Fund Balance Actual 22,744,448 17,934,727 17,824, ,021 22,854, An cipated 22,854,469 18,076,223 16,760,858 1,315,365 24,169, Adopted 24,169,834 40,510,358 40,510,358 24,169, Projected 24,169,834 17,937,062 18,640,216 (703,154) 23,466, Projected 23,466,680 18,185,966 18,926,136 (740,170) 22,726,509 14

15 Forecast Assump ons based on Fiveyear Strategic Plan prepared by Government Services Group REVENUES Ad Valorem assessed value: FY 17/ % FY 18/ % FY 19/ % State Shared Revenue 3% Communica on Service Tax 2% Local Op on Fuel Tax 1% Ninth Cent Fuel Tax 1% Cons tu onal & County Fuel Taxes 1% Water & Wastewater Sales: FY 17/ % FY 18/ % FY 19/ % EXPENDITURES Labor Cost: FY 17/18 2% FY 18/19 2% FY 19/20 2% Health/Medical Insurance 8% Workers Compensa on 4% Fuel 3% 15

16 Strategic Map of Excellence History In Fiscal Year 2010, the County Administrator implemented a new approach to set program priori es, monitor performance and guide budgetary alloca ons. Building upon the Zero Based Budge ng Program developed previously, County Administra on and Senior Leadership cra ed a Mission Statement, a Vision and set of Values. Using these strategic guides, we iden fied core public services along with opera onal support services which directly contribute to and support the quality of life enjoyed by Citrus County residents. A presenta on to the Board of County Commissioners on this new Performance Based Management Program was well received and adopted by the Board. Subsequently in partnership with the organiza on Citrus 20/20, Inc. (a not for profit organiza on dedicated to facilitate achievement of a County Vision developed in 1995), a community Vision Check was held in A ended by over 100 ci zens and representa ves from other community organiza ons, the Vision Check iden fied community priori es that preserve and enhance the County s quality of life, environmental and cultural assets and the local economy. The results of the Citrus 20/20 Vision Check were conveyed to the County Commission which u lizes it in developing policy and the annual budget. Ac ons to Date Mission Citrus County Government is a value driven organiza on dedicated to responsive ci zen service by providing quality programs, services and facili es to build a strong community and promote the best quality of life for our ci zens. Vision We are a user friendly and common sense organiza on dedicated to responsive ci zen service. Values Core Public Services Admin. Support Services Customer Service Community Services Human Resources Honesty & Integrity Growth Management Management & Budget Responsibility and Public Works Systems Management Accountability Water Resources Professional Excellence Quality Products & Services Strategic Business Plan Elements Strategic Objec ves Economic Development Transporta on Tourism Public Percep on Long Term Strategy Improve Public Infrastructure Workforce Development 16

17 How do we get there? Linking Long and Short Term Goals Key Concern Short Term Ac ons Long Term Ac ons Economic Development Transporta on Tourism Public Percep on Long Term Strategy Improve Public Infrastructure Workforce Development Streamline permi ng Create Economic Development Director posi on Priori ze public percep on, long term strategy, improving public infrastructure, and workforce development Design and construc on of County infrastructure which includes new roads, road improvements, and resurfacing of exis ng roads, bridges, traffic signals, etc. Maintain an in house construc on program that is cost effec ve and compe ve. Focus on marke ng Citrus County VCB Advocacy and Stakeholder Rela ons: communicate tourism value Focus on VCB Resources and Management: lead tourism effec vely Move away from print material to electronic format Improve transparency Con nue partnership with all governing bodies within the County Develop plan for managing County owned/ occupied property Balance opera onal with capital improvement needs Plan for costs of building and maintenance Work with Turnpike Authority for Suncoast Pkwy extension Focus on serving ci zens Improve transparency Comprehensive Plan adjustments Proac vely solicit feedback from the business community, address business concerns and advocate for business interests. Work with new businesses to facilitate their entry into Citrus County, and to work with current businesses to support their success and expansion into the community. Implement $3m annual residen al road resurfacing program Transit plan Provide for improved response mes to ci zens inquiries in order to improve customer service. Focus on Des na on Marke ng, Sales and Service: drive visitor demand Review grant applica ons for poten al capital investment in the County Improve customer service Proac vely surplus and dispose of County owned unused property Solid waste strategic plan Create master plan and facili es plan to determine exis ng and future needs Determine funding streams for revenue genera on Improve countywide internet access Con nue aggressive transporta on plan Improve staff recruitment Improve employee efficiency 17

18 Present The current downturn in economic growth has resulted in a focused desire to reevaluate current programs, funding and manpower alloca ons, and opera onal standards. To increase organiza onal collabora on, coordina on completed waste, duplica on and self incurred bureaucra c impediments; the County implemented and completed an aggressive Leadership Professional Development Program for all supervisory level staff as well as addi onal key posi ons. Concurrently, to both educate the public and monitor community opinion on County opera ons, a voluntary Ci zens Academy Program has been developed. This Academy provides detailed insight into each area of County opera ons and u lizes field trips, hands on ac vi es and staff ci zen interac on to improve public awareness and promote accountability. The Ci zen Academy Program has been expanded to include fall and spring sessions. Finally, increased interac on among staff at all levels and within and between all programs has resulted in a synergy that creates and fosters an accountable, responsive and transparent organiza on. The development of formal Key Performance Indicators (KPI s) has energized staff to self evaluate their opera ons as it relates to their core public services as well as internal support services. Though many programs already tracked industry standard performance measures, the standardiza on of the process with an emphasis on qualita ve and quan ta ve measurable goals and desired outcomes has re ins lled opera onal pride and coopera on as well as improved customer service performance. Future The con nued decline in available resources combined with increasing costs and demands has resulted in a con nual search for ways to accomplish more with less. Con nuous Performance and Process improvement, cross training, the increasing u liza on of technology and transi on from disposable consumables to on line access and digital informa on storage have become major ini a ves within all County opera ons. As County staff adapts to the new norm, they must also convey to the public the limita ons and costs that have been adopted to ensure long term sustainability. Data collec on when viewed over me can provide insight into cyclic trends that allow strategic planning measures to mi gate poten al shor alls. Properly cra ed KPI s help ins ll focus within programs and reduces resource draining mission creep. Con nuous Performance and Process measurement assists supervisors in making daily decisions and can help iden fy areas in need of improvement. However, the greatest benefit of KPI s is to provide transparency to the use of public resources and to provide documenta on which communicates to the general public, the County s opera onal performance and program accountability. 18

19 Strategic Map to Excellence Administra ve and Infrastructure Asset Management A ract, train and retain a diverse and professional work force P S S P S S Provide safe, clean and energy efficient public facili es S P Provide safe, reliable and energy efficient vehicles and equipment County Administra on Community Services Planning & Development Human Resources Management & Budget Public Works Systems Management Transporta on Water Resources S S P S Enhance public access to local government via e Gov P S S S P Develop and sustain a secure technology infrastructure Safeguard and manage the county s physical assets P S P S S S Manage the county s financial assets P P Communicate and educate the community on county ac vi es P S S S S S U lize fair and compe ve bidding to maximize value to dollars P S S S Economic Development Expansion of public infrastructure S P P Reduce/mi gate poverty impacts P S Efficient permi ng P S S Public Safety Improved Code Compliance P S S Revised emergency response Standard Opera ng Procedures P S S S S Safe community S S S Trained emergency responders P S Environmental Stewardship Recycling/Waste reduc on P S Responsible hazardous waste management P S S Educate public on environmental issues P S S Provide alterna ve transporta on op ons P P Community and Human Services Promote health lifestyle P S Foster community support network P S S S Facilitate assistance to underprivileged P P Provide infrastructure for recrea on and interac on P S S P 19

20 Strategic Map to Excellence County Administra on Community Services Planning & Development Human Resources Management & Budget Public Works Systems Management Transporta on Water Resources Development Services and Growth Management Provide efficient and affordable mul modal transporta on S S P Facilitate home ownership and affordable workforce housing P S Facilitate redevelopment P S S Encourage sustainable development P S Human Resources Management Promote employee safety and wellness S S P Support and facilitate professional growth S P S Foster consistency among supervisors S P Water Resource Maximize water use efficiency S S P Facilitate reuse water for irriga on P Reduce nutrient loading into groundwater S P Expand centralized u lity service S S P Public Works Maintain and manage the county's road network S P S Maintain the county's parks and rights of way P Maintain the county's naviga onal waterway corridors P P = Denotes primary department responsibility S = Denote secondary department responsibility 20

21 County Planning Processes Descrip on Purpose Budget Impacts Capital Improvement Program (CIP) Five year plan that includes project lis ng by department, by plan year and the proposed funding source. County Administrator annually submits this plan for Board of County Commission approval with the County Budget. Allows planning for funding as well as debt service requirements and opera ng costs of new facili es and infrastructure improvements. Building & Grounds Maintenance Plan Five year plan for facility and maintenance projects. Yearly evalua ons establish a five year schedule for capital projects along with known maintenance requirements. The five year schedule provides a stable annual level of expenditures to insure the con nued maintenance of county facili es and grounds. Comprehensive Water, Wastewater & Reuse Water Master Plans A detailed five year plan and a ten year outlook to define the Water Resource Department s outlook for the coming decade. To properly, effec vely and efficiently execute necessary expansions to each facet of the u lity systems so that costs for central u lity services is minimized to larger por ons of the county. Primary focus is on capital project requirements over the next five years integrated with the necessary rate structures to assure appropriate coverage of opera ng needs as well as the capital expenditures and compliance with bond covenants. Avia on Master Plan Long range plan prepared in coopera on with FDOT, which evaluates impacts within each county. Manages avia on resources by evalua ng how ac vi es interconnect with each county. Long range plan is u lized by FDOT to assist in evalua ng grant funding and various project approvals where needed. Master Drainage Study Long range master plan to improve stormwater run off or County drainage. A County Drainage Study will be created to serve as an overall improvement guide. Long range planning for financing County drainage improvements. Comprehensive Plan Long range plan consis ng of materials in such descrip ve form, wri en or graphic, as may be appropriate to the prescrip on or principles, guidelines, and standards for the orderly and balanced future economic, social, physical, environmental, and fiscal development of Citrus County. Provides guidelines and standards for exis ng and future development of Citrus County. Includes CIP and various regula ons and requirements that must be completed in accordance with Florida Statutes. 21

22 Descrip on Purpose Budget Impacts Long Range Transporta on Plan Long range plan outlining specific transporta on projects required to maintain and/or improve transporta on within Citrus County. Provides guidance and priori za on for spending on exis ng and future transporta on projects. Priori zes transporta on projects for those listed with the CIP as well as those beyond that meframe. Affordable Housing Plan A detailed professional analysis of housing needs and proposed housing programs. Measures affordable housing needs, and assesses the social and economic impacts of providing such programs. Would require capital expenses and/or grant funding to implement affordable housing programs as determined. Watershed Management Plan Long range plan prepared in coopera on with SWFWMD, which evaluates impacts within each watershed. Manages water resources by evalua ng how ac vi es interconnect with each watershed. Is u lized by SWFWMD to assist in evalua ng grant funding and various project approvals and drainage retrofit projects where needed. Five year Parks & Recrea on Plan Five year plan that reviews, evaluates and establishes County wide programs and services. The overall purpose of the plan is to provide con nuing sound guidance for the implementa on of a well balanced County recrea on system. The primary focus of the plan is the recrea onal program expenses and the funding that will be required to meet the needs of the County. Recrea on and Open Space Element Recrea on Element of the County Comprehensive Plan. Provides requirements and guidelines for recrea onal standards and facili es. Provides for long term planning for financing County park facili es and infrastructure. Library Five year Plan Annually evaluated and updated strategic plan for services, capital projects, and opera ng priori es, with objec ves established for each budget year. Working document for implementa on of objec ves, measurement of levels of service in an effort to meet state standards, and receipt of financial benefits such as State Aid. Iden fies priori es for inclusion in annual budget and Capital Improvement Plan. Library Technology Plan Annually evaluated and updated three year plan to determine strategies and funding levels for future technology needs suppor ng the Library five year plan. Provides a more detailed meline for implementa on of goals and objec ves rela ng to computer hardware, so ware, and other technologies. Iden fies priori es for inclusion in annual budget. 22