Let’s Balance – A Budget Simulation Game

1. Let’s Balance – A Budget Simulation Game

2. Let’s Balance! Setting the Stage To meet State of Florida statutory guidelines you must adopt a balanced budget.

3. Let’s Balance! Setting the Stage • The current year budget is $100 • Revenues = $100; Expenses = $100 • Expecting less revenue from property taxes ($2) • Start with $98 • Anticipated expenditure increases $4 • It will take $104 next year to open the doors next year with the same level of service as last year • Summary • FY 14 Projected Revenues = $98 • FY 14 Projected Expenditures = $104 • Projected Shortfall = ($6)

4. Let’s Balance! Objective To balance a budget that funds services and specific priorities using a combination of strategies (increasing revenues/expenditures, decreasing revenue/expenditures, and using Reserves) amid specific challenges.

5. Let’s Balance! Rules • Roll Dice to Elect Chair • Rank Your Priorities/Fund Priority Project • Make a Motion to use Revenue, Expenditure, or Reserves

6. Let’s Balance! Rules • The Motion must receive a 2nd from another Commissioner • The Commission has a max of 2 minutes to debate the Motion • In order for the Motion to become a DECISION, there must be a MAJORITY vote • If the Motion does not receive a MAJORITY vote, return the card to your deck • In order to reconsider a approved DECISION, there must be a MAJORITY vote

7. Let’s Balance! Budget Strategy • Options to consider when balancing the budget • 26 different revenue and expenditure scenarios – (cards) • May use some reserves – penalties for using too much

8. Let’s Balance! Revenues • R1 - Increase Permitting & Inspection Fees (INCREASE $1) • R2 - Implement the Five-Cent Gas Tax (INCREASE $2) • R3 - Increase Ambulance Fees (INCREASE $1) • R4 - Re-Implement the Business Tax (INCREASE $1) • R5 - Implement a Fee To Use County Ball Fields (INCREASE $1) • R6 - Implement a Fee for Mosquito Control (INCREASE $1) • R7 - Increase Non-Ad Valorem Stormwater Fee (INCREASE $2) • R8 - Increase Non-Ad Valorem Solid Waste Fee (INCREASE $1) • R9 - Increase Probation Fees (INCREASE $1) • R10 - Non-Ad Valorem Assessments (DECREASE $1) • R11 - Reduce Permitting & Inspection Fees (DECREASE $1) • R12 - Reduce Property Taxes (DECREASE $1) • R13 - Levy the Rolled-Back Rate (INCREASE $2)

9. Let’s Balance! Revenues • R5 – Implement a Fee to Use County Ball Fields (Increase $1)

10. Let’s Balance! Revenues • R11 – Reduce Permitting & Inspection Fees (Decrease $1)

11. Let’s Balance! Expenditures • E1 – Eliminate Weekend Hours at the Main Library (Decrease $1) • E2 - Eliminate the Mosquito Control Program (Decrease $2) • E3 – Reduce Road Repair & Maintenance Services (Decrease $1) • E4 – Reduce Constitutionals Funding (Decrease $1) • E5 – Reduce Funding for Tharpe St. Widening Project (Decrease $1) • E6 – Reduce Outside Agency Funding (Decrease $1) • E7 – Reduce Passive Park and Active Field Access (Decrease $1) • E8 – Reduce Primary Healthcare Funding by 50% (Decrease $1) • E9 – Reduce Hours at the Rural Waste Service Center (Decrease $1) • E10 – Reduce Capital Funding for Intersection Improvements (Decrease $1) • E11 – Increase Business Incentives (Increase $1) • E12 – Increase Primary Healthcare Funding (Increase $1) • E13 – Increase Hours at Branch Libraries (Increase $1)

12. Let’s Balance! Expenditures • E7 – Reduce Passive Park & Active Field Access (Decrease $1)

13. Let’s Balance! Reserves • Each Commission will begin the game with the Policy maximum, $20. • The Adopted Policy minimum is $15. (Dipping below the minimum will affect your overall score.) • Example: Motion to use $2 in Reserves

14. Let’s Balance! Challenges • There is NO debate on Challenges! They HAVE to be funded. • Due to fluctuations in the economy, the County’s fuel, oil, and utility costs continue to increase. A $1 increase must be contemplated in the budget to cover these costs.

15. Let’s Balance! Free Card • An automatic $1 savings in EXPENDITURES for eliminating Waste, • Fraud, and Abuse • May be used anytime during the game, at the Chair’s discretion • NO vote required to use the Free Card

16. Let’s Balance! Point System • Each Commission can earn a maximum of 3 points! • Balance The Budget – plus 1 point • Fund Your Priority – plus 1 point • Reserves (one of the following will apply): • Maintain policy minimum of at least $15 – plus 1 point • Maintain reserves at $14 – 0 points • Maintain reserves $10 to $13 – minus 1 point • Maintain reserves $9 or less – minus 2 points

17. Let’s Balance! Point System