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COUNTY BUDGET PROCESS

COUNTY BUDGET PROCESS. Governmental Procedures and Structure Committee Taxation and Budget Reform Commission August 10, 2007 By: Rick Helms, CGFO Assistant County Administrator Highlands County BCC. GOVERNING PROCEDURES AND RULES FOR COUNTIES. Florida Statutes Florida Administrative Code

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COUNTY BUDGET PROCESS

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  1. COUNTYBUDGET PROCESS Governmental Procedures and Structure Committee Taxation and Budget Reform Commission August 10, 2007 By: Rick Helms, CGFO Assistant County Administrator Highlands County BCC

  2. GOVERNING PROCEDURES AND RULES FOR COUNTIES • Florida Statutes • Florida Administrative Code • Department of Revenue TRIM Compliance • Local Rules

  3. KEY PARTICIPANTS • Board of County Commissioners • Elected Officials • Sheriff • Property Appraiser • Tax Collector • Supervisor of Elections • Clerk to Board • Office of Management and Budget • Stakeholders – Taxpayers • County Operating Departments

  4. KEY PARTICIPANT RELATIONSHIPS

  5. CALENDAR • January-Collection of data by OMB • Workshops with BCC to establish policy & priorities – January & February • March-Upgrades to software and training for departments • Budget instructions provided in March • Departmental budgets submitted in April

  6. CALENDAR (cont.) • Elected official budgets received by June 1 (Exception – Tax Collector due August 1) • Televised staff budget workshops • Property Appraiser provides taxable value July 1 • Recommended Budget to Board by July 15 • Budget Workshops with Board in July & August • Certification of millage rate by August 4

  7. CALENDAR (cont.) • Appeals to Recommendations • Public Hearings • First hearing noticed by TRIM notice • TRIM advertisement for final hearing • Notification for appeal periods to Sheriff and Supervisor of Elections • Notification to Property Appraiser, Tax Collector and Department of Revenue of Adopted Rates • Value Adjustment Board hears appeals on determination of taxable value

  8. Components of General Fund • Board of County Commissioners Departments • Elected Officials • Article V – State Courts • Mandated Programs • Agency Funding • Reserves

  9. GENERAL FUND BY ENTITY

  10. GENERAL FUND SOURCES

  11. GENERAL FUND USES

  12. COMMUNICATION • Legislative Body – Board • Elected Officials • Stakeholders • Operating Departments

  13. DEMOGRAPHICS • Population – 95,199 • Per capita income - $23,362 • Median age - 50.6 • 32.7% of population over 65 YOA • Unemployment rate – Local 4.1% State 3.5%

  14. ACCOUNTABILITY • Board to stakeholders • County Administrator to Board • Staff to Administrator • Constitutional Officers to stakeholders

  15. IMPACT OF MILLAGE RATE REDUCTION • Lowest millage rate since 1988 • Growth rate in Highlands County taxable value between 1980 and 2004 is 5.77% per year • Population growth during same period = 45,928 (97%) • 5.6 % reduction in millage rate in current year • 13.5% reduction in millage rate for next year • Previous roll-back rate methodology = 7.5487 or 11.2% reduction from current year rate.

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