l County Administrator

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1 Indian River County Inter-Office Memorandum Office of Management and Budget DEPARTMENTAL MATTERS TO: Members of the Board of County Commissioners DATE: January 1, 016 SUBJECT: Quarterly Budget Report FROM: Jason E. Brown Director, Office of Management & Budge Attached is the staff report for the first quarter of fiscal year 015/016. Staff will make a presentation at the Board meeting. ATTACHMENT Quarterly Budget Report APPROVED AGENDA ITEM: BY: ~ l County Administrator ~ Joseph A. Baird Indian River Count FOR: Februaryf

2 I Difference from 5% Comments/ Notes _] $6,004, ~ $1,71,961 The county budgets ad valorem 95% collection.! Most are paid by Nov to receive the 4% discount Some grants received but not yet budgeted. Lag time in receiving 1/ Cent Sales Tax- months received in quarter $9,585 ($17,14) Received up front payment from Sheriff for Resource Officers payment fro~ Schools.... I ($9,95) Lag time in receiving licenses ($6,666) Interest earnings continue to decline $66,18 FPL disaster gra!l!received but not y~t budgeted ($1,1,9) Cash forward reserves budgeted, but not actual $6,69, _ Differ ence from 5% Comments/ Notes The county budgets ad valorem 95% collection.; Most are paid by Nov t o receive 4% discount. MSTUI $4,49,797 includes communications tax and business tax which ($447,466) makes this %lower than other funds Lag time in receiving franchise fee payments- months... receiv ed in quarter _ ($60,568) Lag time in receiving 1/ Cent Sales Tax- months receivedil_quarter... _ ($,858) Pool and recreation revenues Increase in summer $5,55 Code enforcement fines up ($9,891) No interest earnings posted ($84) ~ -- ($499,0) Cash forward reserves budgeted, but not actual $,194,85, Quarterly Budget Report - Budget to Actual Revenue Comparison - GENERAL FUND Quarterly Budget (5% of Account Description BUDGET Total) Annual Budget Percentage of YTD Revenues 01 Taxes $45,89, $11,459,806 $7,464, % Intergovernmental $5,95,616 $1,48,904 $,755, % --~ --.., Charges For Services $748,56 $187,14 $80, % Judgments, Fines & Forfeits $4,00 $56,050 $8, % _ Licenses $104,500 $6,15 $16, % Interest $107,500 $6,875 $09 0.% Miscellaneous $4,119,818 $1,09,954?1._96,16 1.5% Other Sources $0,985,05 $5,46,56 $,9, % Grand Total $78,064,417 $19,516,104 $45,785, % MUNICIPAL SERVICE FUND Quarterly Budget (5% of Percentage of Account Description BUDGET Total) YTD Revenues Annual Budget Taxes $9,77,174 $,44,9 $6,774,090 7.% ~ Permits And Fees $8,67,900 $,156,975 $1,709, % - ~ -. ' Intergovernmental $5,790,606 $1,447,65 $1,187, % Charges For Services $64,65 $160,906 $18, % Judgments, Fines & Forfeits $17,750 $4,48 $9, % Interest $9,569 $9,89 $1 0.0% Miscellaneous $10,95 $,71 $,47 1.5% Other Sources $1,997,1 $499,0 $0 0.0% Grand Total $6,64,870 $6,656,17 $9,851, %. --- ~

3 Quarterly Budget Report- Budget to Actual Revenue Comparison 111 TRANSPORTATION FUND Quarterly Budget (5% of Percentage of Department Description BUDGET Total) YTD Revenues Annual Budget 1110 Permits And Fees $175,750 $4,98 $44, % Intergovernmental $,55,67 $68,157 $405, % ' Charges For Services $91,00 $,800 $1,95 14.% r Interest $,000 $8,000 $, % f Miscellaneous $417,55 $104,81 $14,615.5% Other Sources $11,147,01 $,786,800 $,99, % Grand Total $14,416,0 $,604,076 $,781,97 19.% Difference from 5% Comments/ Notes $1,010 Paving assessments entry completed at yearend ($,75) Grants budgeted but not yet received _, ($9,865), ($4,550) Paving assessments interest charged here until yearend... entry.. _ I ($89,766) Lag time receiving reimbursements from cities for traffic: maintenance, etc. reimbursements received at yearend _ ($486,854) Cash forward reserves budgeted, but not actual ($8,779) EMERGENCY SERVICES DISTRICT Quarterly Budget (5% of Percentage of Department Description BUDGET Total) YTD Revenues Annual Budget 01 Taxes $5,09,9 $6,0,481 $0,406, % Intergovernmental $45,15 $11,81 $7,14 8.% Charges For Services $5,174,951 $1,9,78 $1,87,959 5.% Judgments,Fines & Forfeits $11,400 $,850 $ % Interest $0,000 $7,500 $0 0.0% Miscellaneous $7,80 $9,455 $1,60.6% Other Sources $,6,01 $815,75 $0 0.0% Grand Total $,77, $8,44,058 $,7,9 66.0% Difference from I 5% Comments/ Notes $14,10,770 The county budgets ad valo rem t 95% collection. Most are paid by Nov. to receive the 4% discount.... $5,84 Grant paid on advance basis..... $54,1 ALS revenues up significally from 1st qtr ~ ($,150) ($7,500) No interest earnings posted ($8,095) Lag time receiving reimbursements.... ($815,75) Cash forward reserves budgeted, but not actual $1,80,5 ~!Grand Total -All Taxing funds $15,877,81 $8,19,455 $80,691, % $4,471,66 J ~

4 Percentage of Difference from Annual Budget 5% Comments/ Notes External auditors' costs billed to BCC 0.S% $S,051 account upfront, then distributed to other departments. legal Services incurred regarding All 10.7% ($61,401) Aboard Florida. 5.0% so GIS cost s cha~ged on a monthly basis. 7.8% S,09 1.6% ($17, 180) 5.8% $16, % $668, lag time in New Horizon's monthly draw. draws paid in first months. Maintenance contract payments due later in the year. Community Transportation Coordinator expenses include grant funds that have not been received, so are not yet budgeted. 1.5% ($16,559) Lag time in reimbursement submittals. 1.6% $67,81 Subscriptions paid up front for the year 7.1% $5,11.% ($1,1) Expenses to be incurred later in the year. 4.% ($4) 8.9% $, % ($6,108) lag time in reimbursement submittals. 98.6% S118, % ($574,044) CRA payments are due in full in December. Contingencies budgeted, but not expended. 1.4% ($17,185) l obbyist Services not yet ex~nded..5% ($,047).% ($10,764) n/a $705 Budget Amendment pending for PACE projects. Quarterly Budget Report - Budget to Actual Expense Comparison FY st Qtr - General Fund REVISED Quarterly Budget Department Description BUDGET (5% oftotal) YTD Expenses 101 BCC O~rations $947,907 $6,977 $89,08 10 County Attorney $1,89,154 $457,89 $195, Geographic Info Systems Dept $8,16 $9,541 S9, General Health $84,788 $10,697 $4, Communications/Emergency 5vcs $510,917 $17,79 $110, Main library $, $54,857 $559,5 110 Agencies S,007,87 $501,8 $1,170, Medicaid $1,016,07 $S4,018 $17, North County library $1,0,595 $58,149 $5, Brackett Family Library $5,706 $6,47 $68, 78 Value Adjustment Board $68,450 $17,11 $15, lnd Riv Soil/Wat er Conservation $4,610 $10,90 $10, Law Library $7,50 $18,8 $1,15 18 Children's Services $851,965 $1,991 $176,88 17 Redevelopment Districts $161,94 $40,4 $159, Reserves $6,90,68 $1,70,171 $1,156,17 01 County Administrator $475,14 $118,784 $101,598 0 General Services $14,16 $1,041 $7,994 0 Human Resources S96,75 S99,181 S88, Planning And Development $0 so S705 ~

5 Percentage of Difference from Annual Budget 5% Comments/Notes.% ($6,97) Expenditures based on reimbursement. 9.4% $18,01 Some grants! o be " rolled over" t o new fiscal year. 0.1% ($105,60) Expenses to be incurred later in the year. 1.8% ($4,44) Billed quarterly for staff from Health Dept. Not processed until January. 18.8% ($8,659) Quarterly billing not yet completed..6% ($,187).% ($55,955) Electric bills higher in the summer..6% ($4,54) 1.8% ($11,408).% $6,57 5.0% $0 Grant expenditures to be incurred later this year. Computer Service costs cha rged on a monthly basis. 0.0% ($70,805) Insurance charge done once a yea r. 7.1% $10, % ($,6) Maint. Contracts and postage to be paid later in the year..1% ($1,57) Expenditures based on reimbursement.% $75,559 November monthly draw recorded in October. 4 draws paid in first months. Commission charged on Ad Valorem 1.6% $,7,077 collections, most collected by December. TC returns excess fees at year end. 6.4% $,181.9% $,9,99 November monthly draw recorded in October. 4 draws paid in first months November monthly draw recorded in October. 4 draws paid in first months. 45.% $5,440 First d raw is 5% of budget per Florida Stat utes. 0.0% ($6,681) Expenditures based on reimbursement. 8.0% $,744 Expenditures based on reimbursement. 8.7% ($548) Expenditures based on reimbursement. 5.0% $0 Expenditures based on reimbursement..7% $6,015, 87 REVISED Quarterly Budget BUDGET (5% of Total) YTD Expenses $48,075 $6,019 $55,09 $41,819 $10,05 $11,406 $,148,9 $57,1 $41,971 $80,557 $70,19 $5,796 $19,1 $4,80 $6,144 $150,886 $7,7 $5,54 $,16,078 $790,770 $74,814 $19,766 $79,94 $75,98 $101,975 $5,494 $14,086 $76, $19,058 $5,415 $74,18 $68,5 $68,5 $8,18 $70,805 $0 $5,7 $10,9 $141,857 $07,40 $76,851 $44,615 $7,0 $1,758 $1 $91,70 $0,4 $05,90 $1, 65,104 $16,76 $,689,5 $,769,794 $69,449 $1,007,69 $4,04,96 $10,801,41 $14,194, $1, 54,74 $1,686 $567, 16 $6,7 $6,681 $0 $91,74 $,96 $5,679 $,54 $89 $91 $4,199 $81,050 $81,050 $78,064,417 $19,516,104 $5,51,9 FY st Qtr General Fund Department Description 06 Veterans Services 08 Emergency Management 10 Parks 11 Human Services 1 Agriculture Extension 16 Purchasing 0 Facilities Management 9 Management & Budget 7 FPL Grant 8 Emergency Mgmt Base Grant 41 Computer Services 46 Risk Management 50 County Animal Control 51 Mailroom/Switchboard 5 Environmental Control 00 Clerk Of Circuit Court 400 Tax Collector 500 Property Appraiser 600 Sheriff 700 Supervisor Of Elections 901 Circuit Court 90 State Attorney 904 Public Defender r Medical Examiner Grand Total u.

6 Perce ntage of Difference from An nual Budget 5% Comments/ Notes 44.5% $9,748 FMPA/ COVB Electric Cost s 15.% ($78,14) Seasonal operations at pool. Higher expenses (temp. employees) in summer. 16.9% ($9,550) Seasonal operations at pool. Higher expenses (temp. employees) in summer. Some seasonal operations (summer 1.5% ($,51) camps) w ith higher expenses (temp. employees) in summer. 0.0% ($7,500) Facility not yet completed. 4.% ($5, 154) 6.1% $4, % ($15,4).8% ($4,84) Contingencies budgeted, but not expended. Insu rance charges f or fund done once 19.4% ($46,995) per year in January. 18.7% ($7,07) I 0.9% ($4,09) Budget costs to demolish structures n/ a $145 approved by BCC t o be "rolled over" into t he new year. 19.5% ($6,98) Expenses to be incurred lat er in t he year % $111,667 Commission charged on Ad Valorem.I collections, most collect ed by December. TC returns excess fees at year end..9% ($81,16) -- Quarterly Budget (5% of Total) YTD Expenses $1,500 $,48 $0,475 $14, 161 $91, 18 $61,6 $0,671 $198,0 $7,500 $0 $194,86 $189,709 $10,749 $107,414 $5,7,80 $5,0,97 $54,00 $49,168 $11,678 $164,68 $107,44 $80,171 $4,69 $0,65 $0 $145 $8,81 $,5 $0,000 $11,667 $6,656,18 $6,74,90 REVISED BUDGET ~-50,000 $809,901 $64,7 $9,684 $150,000 $779,450 $410,996 $1,51,1 $16,009 $846,711 $48,976 $98,768 $0 $115, $80,000 $6,64, M.S.T.U. Fund Department Description,!_0_? S:_o ~~~y~~!c! ~':I-~ North County Aquatic Center 105 Gifford Aquatic Center 108 Recreation 115 lntergenerational Facility 116 Ocean Rescue 1615hooting Range Operations 199 Reserves 04 Planning And Development 05 County Planning 07 Environmental Plan/ Code Enforc 10 Parks 14 Roads And Bridges 4 Telecommunications 400 Tax Collector Grand Total 0\

7 111 -Transportation Fund REVISED Quarterly Budget Percentage of Diffe renee from Oepa rtment Description BUDGET (5% of Total) YTD Expenses Annual Budget 5% Comments/ Notes 199 Reserves $1,79,4 $448,056 $16,75 1.1% ($1,781) 14 Roads And Bridges $7,47,87 $1,811,968 $1,508,76 0.8% ($0,69) Contingencies budgeted, but not expended. Insurance charges for fund done once per year in January. 4 Public Works $86,69 $71,67 $59, % ($11,87) FEC payment made later in year. 44 County Engineering $1,97,975 $49,44 $41, % ($6,067) Auto Insurance made later in year. 45 Traffic Engineering $,516,709 $69,177 $44, % ($186,77) lag time in electric bills. Capital equipment purchases and 81 5to rmwater $599,81 $149,958 $84, % ($65,9) contractual services to be made later in t he year. Grand Total --- -~----- $14,416,,0 $,604,076 $,74, % ($86,07} -- REVISED Quarterly Budget Percentage of Difference from De pa rtme nt Description BUDGET (5% oftotal) YTD Expenses An nual Budget S% Comments/ Notes 6.1 pay periods out of 6 were paid in Salaries $16,99,668 $4,48,417 $,90,558.1% ($7,859) quarter. This is.5% of salaries rather than 5%. 6.1 pay periods out of 6 were paid in Benefits $8,08,4 $,00,586 $1,759,41 1.8% ($61,154) quarter. This is.5% of salaries rather than 5%. Operating $4,550,515 $1,17,69 $946, % ($190,847) Capital Outlay $,659,980 $664,995 $975, 6.7% $10,7 Some capital items not yet purchased. Grants and Aids $1,8 $,456 $1, % $10,66 Payment to Division of Forestry made once per year, done in October. Commission charged on Ad Valorem Other Uses $1,471,904 $67,976 $58, % $160,991 collections, most collect ed by December. TC returns excess fees at year end. Grand Total $,77, $8,44,058 $8,144,89 4.1% ($98,166) ---!Grand Total- All Taxing Funds $15,877,81 $8,19,4561 $4,79, % I $4, 57,7 I "'

8 Financial Indicators Snapshot - Dec 0.l5 Revenues Report Gas Tax (Fund 109) Optional Sales Tax (Fund ) Half Cent Sales Tax ---~ Traffic Impact Fees (Fund 10) Impact Fees (Fund 10) Tourist Tax Franchise Fees-TOTAL Recreatton Revenues Profit & loss Building Dept. Golf Course Fleet SWDD, Shooting Range NCAC GAC Recreation I Comments Up from last year and budget-price of gas has fallenincrease in volume Thru Nov collections-trend is positive-ytd figures ha ve exceeded pri~year by $~5!.96(_)_ YTD figures have exceeded prior year by $96,1 Varies by month, however,significant annual incre.se Varies by month, however,significant annual increase --- TouristTaxes have exceeded the budget by $81,44. Overall Franchise Tax revenue of $1,851,5 vs $1,9,08from last year. Pool closed for refurbish Nov - Dec Revenues coming back Pool had additonal patrons last year due to NCAC closed.. - South County Athletics up from last year Increased staff and pay periods in Dec Total Rounds are up 86 or 4.4% YTD. Net income of $1,816 vs $,56 from last year Fleet YTD net income of $19,506 vs $7,47 from last year SWDD YTD net income of $7,87,965 vs $5,801,7 from ~t_ye~': Shooting Range YTD net income of ($,98) vs $1,590 from last year - ' I I QID

9 FY 015/016 BUDGET RECONCILIATION October 1, 015 to December 1, 015 Budget I Approved Budget as of October 1, 015 Item Description Grants Received Sheriff/DOJ/SCAAP Grant 45,0 $ 79,999,9os I Budget Amendment 4 45,0 Projects Carried Forward from FY Library Carpeting Parks/Other Machinery & Equip Facilities Mgmt/Maintenance-AC Facilities Mgmt/Other Improvements Except Bldgs Animal Control/Automotive Sheriff/Corrections Impact Fees/Parks/SC lntergenerational Facility Impact Fees/Law Enforcement Impact Fees/Corrections Road & Bridge/Other Machinery & Equip Engineering/ Automotive Traffic Engineering/State Highway Signal Improvements Fire Rescue/Maint-Bidgs Fire Rescue/Maint-Heavy Equipment Fire Rescue/Operating Supplies/Modular Buildings Fire Rescue/Automotive Fire Rescue/Other Machinery & Equip Facilities Mgmt/Maint-Other Equipment Main Library/Air Conditioning Fire Rescue/Automotive Parks/Other lmpr. Except Buildings Parks/SC lntergenerational Facility Sheriff/Law Enforcement Sheriff/Corrections Wastewater Treatment/R&R General & Engineering/Mise Sewer R&R General & Engineering/Roseland Road Pump Wastewater Collection/R&R 6,184 5,778,774 86,16 4,90 15,480 78, ,177 90,95.00,186 6,15 76,61 1,085 0,597 10,06 1,485,469 61,84 7,494 5,580 1,11 '10 87,889 1,646 00,000 41,456 16,410 7,697 19,688 1,988 4,891,681 Donations/Contributions Donations/Library,618 4,618 Unbudgeted Items Sheriff/Law Enforcement/SRO Sheriff/Mental Health Court 16 Law Enforcement Trust Fund/Confiscated Properties 17 Traffic Education/IR School District Park!M LK Park 5,590 0,410 17,65 1, , ,0 Total- All Amendments 5,516,6 I Total Budget as of December 1, 015 $ 85,516,51 I F:\Budget\Quarterly Budget Reports\Budget Amendment History 89