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INDIAN RIVER COUNTY

ANNUAL BUDGET

FOR FISCAL YEAR 2017 / 2018

INDIAN RIVER COUNTY, FLORIDA

BOARD OF COUNTY COMMISSIONERS

Peter D O’Bryan, Chairman District IV Bob Solari, Vice Chairman District V Susan Adams Joseph E. Flesher

District I District II

Tim Zorc District III

At the time of the adoption of the 2017/2018 budget, Joseph E. Flescher was Chairman and Peter D. O’Bryan was Vice Chairman.

COUNTY MANAGEMENT

Jason E. Brown County Administrator Michael Zito Assistant County Administrator Dylan Reingold County Attorney

ELECTED COUNTY OFFICIALS

Jeffrey R. Smith Clerk of Circuit Court Leslie Swan Supervisor of Elections Carole Jean Jordan Tax Collector Deryl Loar Sheriff David C. Nolte Property Appraiser

DEPARTMENT HEADS

Michael R. Smykowski Management & Budget Director Stan Boling Community Development Director John W. King Emergency Services Director Richard Szpyrka Public Works Director Vincent Burke Utilities Director

2017/2018 Budget Distinguished Budget Presentation Award

DISTINGUISHED BUDGET PRESENTATION AWARD The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to Indian River County, Florida for its annual budget for the fiscal year beginning October 1, 2016. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as a financial plan, as an operations guide, and as a communications device. The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award.

Prepared by the Office of Management and Budget: Michael R. Smykowski ................................................................................................................ Director Ruth Bommarito ..................................................................................................... Senior Budget Analyst Kristin Daniels ...................................................................................................... Senior Budget Analyst Carol Bergeron ................................................................................................. Budget Support Specialist Indian River County Office of Management and Budget, 1801 27th Street, Vero Beach, FL 32960-3365

2017/2018 Budget Table of Contents

TABLE OF CONTENTS OVERVIEW BUDGET MESSAGE ........................................................................................................................................... 1 INDIAN RIVER COUNTY COMMUNITY PROFILE .................................................................................. 18 Indian River County Government .......................................................................................................................... 26 Organization Chart ................................................................................................................................................ 29 COUNTY GOALS .............................................................................................................................................. 30 Key Goals .............................................................................................................................................................. 33 POLICY .............................................................................................................................................................. 36 Financial Accounting Structure ............................................................................................................................. 43 Description of all Funds ........................................................................................................................................ 44 Departmental, Function and Fund Summary ......................................................................................................... 50 BUDGET PROCESS........................................................................................................................................... 52 Key Budget Calendar Dates................................................................................................................................... 53 Budget Amendment/Transfer Process Flow Chart ................................................................................................ 54 TOTAL COUNTY BUDGET SUMMARY ....................................................................................................... 55 Summary of Expenses ........................................................................................................................................... 57 Total Budget Comparison by Fund ........................................................................................................................ 59 Summary of Total Budget ..................................................................................................................................... 61 Summary of Revenues ........................................................................................................................................... 63 Fund Balance Comparison .................................................................................................................................... 77 Personnel Schedule by Department ....................................................................................................................... 78

BUDGET DETAIL AD VALOREM TAXING FUNDS GENERAL FUND General Fund Revenue Sources ............................................................................................................................. 91 General Fund Budget by Function ......................................................................................................................... 93 General Fund Expenditure Summary by Department ............................................................................................ 94 General Fund Organizational Chart ....................................................................................................................... 95

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001-101 - Board of County Commissioners .......................................................................................................... 96 001-102 - County Attorney .................................................................................................................................... 98 001-107 - Communications/Emergency Services .................................................................................................. 99 001-109 - Main Library ....................................................................................................................................... 100 001-111 - Medicaid ............................................................................................................................................. 102 001-112 - North County Library .......................................................................................................................... 103 001-113 - Brackett Library .................................................................................................................................. 105 001-118 - Soil/Water Conservation ..................................................................................................................... 107 001-119 - Law Library ........................................................................................................................................ 109 001-137 - Sebastian Redevelopment District ...................................................................................................... 110 001-137 - Fellsmere Redevelopment District ...................................................................................................... 110 001-199 - General Fund Reserves. ...................................................................................................................... 110 001-201 - Administrator-Operations ................................................................................................................... 111 001-202 - General Services ................................................................................................................................. 112 001-203 - Human Resources ............................................................................................................................... 114 001-206 - Veterans Services ................................................................................................................................ 116 001-208 - Emergency Management ..................................................................................................................... 118 001-210 - Parks ................................................................................................................................................... 120 001-211 - Human Services .................................................................................................................................. 122 001-212 - Agriculture Extension ......................................................................................................................... 125 001-216 - Purchasing ........................................................................................................................................... 127 001-220 – Facilities Management ...................................................................................................................... 129 001-229 - Office of Management & Budget ........................................................................................................ 131 001-237 - FPL Grant ........................................................................................................................................... 133 001-238 - EM Base Grant.................................................................................................................................... 135 001-241 - Computer Services .............................................................................................................................. 137 001-246 - Insurance Premiums ............................................................................................................................ 138 001-250 - Animal Control ................................................................................................................................... 139 001-251 - Mailroom/Switchboard ....................................................................................................................... 141 001-252 - Environmental Control Board ............................................................................................................ 143 001-300 - Clerk of Circuit Court ......................................................................................................................... 144 001-400 - Tax Collector ...................................................................................................................................... 145 001-500 - Property Appraiser .............................................................................................................................. 146 001-600 - Sheriff ................................................................................................................................................. 147 001-700 - Supervisor of Elections ....................................................................................................................... 148 001-901 - Circuit Court ....................................................................................................................................... 149 State Agencies, Non-Profit and Quasi-Non Profit Organizations ........................................................................ 150 Children’s Services .............................................................................................................................................. 151 Description of State Agencies, Non-Profit, Quasi-Non Profit and Children’s Services Organizations…....……153 MUNICIPAL SERVICE TAXING UNIT M.S.T.U. Revenue Sources ................................................................................................................................. 158 M.S.T.U. Budget by Function ............................................................................................................................. 159 M.S.T.U. Revenue Summary .............................................................................................................................. 160 M.S.T.U. Expense Summary by Department ...................................................................................................... 160 M.S.T.U. Organizational Chart ........................................................................................................................... 161 004-104 - Recreation – North County Aquatic Center ........................................................................................ 164 004-105 - Recreation – Gifford Aquatic Center .................................................................................................. 164 004-108 - Recreation ........................................................................................................................................... 164

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004-115 – Recreation-Intergenerational Facility…………………………………………………………………164 004-116 - Recreation – Ocean Rescue ................................................................................................................. 164 004-161 – Shooting Range .................................................................................................................................. 165 004-199 - M.S.T.U. Reserves. ............................................................................................................................. 167 004-204 - Community Development ................................................................................................................... 168 004-205 - County Planning ................................................................................................................................. 169 004-207 - Environmental Planning & Code Enforcement ................................................................................... 172 004-210 – Parks-Conservation Land Program ..................................................................................................... 175 004-214 - Road and Bridge ................................................................................................................................. 178 004-234 - Telecommunications ........................................................................................................................... 179 004-400 - Tax Collector ...................................................................................................................................... 182 TRANSPORTATION FUND Transportation Fund Revenue Sources ................................................................................................................ 183 County Gas Tax Revenues .................................................................................................................................. 184 Transportation Fund Revenue Summary ............................................................................................................. 184 Transportation Fund Budget by Function ............................................................................................................ 185 Transportation Fund Organizational Chart .......................................................................................................... 186 Transportation Fund Expenditure Summary by Department ............................................................................... 186 111-199 - Transportation Reserves ...................................................................................................................... 187 111-214 - Road and Bridge ................................................................................................................................. 188 111-243 - Public Works....................................................................................................................................... 190 111-244 - County Engineering ............................................................................................................................ 193 111-245 - Traffic Engineering ............................................................................................................................. 197 111-281 - Stormwater .......................................................................................................................................... 200 EMERGENCY SERVICES DISTRICT Emergency Services District Revenues .............................................................................................................. 204 Advanced Life Support Charges .......................................................................................................................... 205 Emergency Services District Revenue Summary ................................................................................................. 205 Emergency Services District Expense by Type ................................................................................................... 206 114-120 - Fire Services ....................................................................................................................................... 207 LAND ACQUISITION BONDS 245-117 - Land Acquisition Bonds – 2004 Referendum ..................................................................................... 209 SOLID WASTE DISPOSAL DISTRICT S.W.D.D. Organizational Chart ........................................................................................................................... 210 Revenue Summary ............................................................................................................................................... 210 Expense Summary by Department....................................................................................................................... 210 411-217 - Sanitary Landfill ................................................................................................................................. 211 411-255 – Customer Convenience Centers & Recycling..................................................................................... 213

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SPECIAL REVENUE FUNDS Special Revenue Funds ....................................................................................................................................... 215 Special Revenue Funds Organizational Chart ..................................................................................................... 219 102 - New Road Improvement Fees .................................................................................................................... 220 103 – Additional Impact Fees .............................................................................................................................. 221 106 - Court Facilities Fund .................................................................................................................................. 222 108 - Section 8 Rental Assistance ....................................................................................................................... 223 109 - Secondary Road Construction ................................................................................................................... 225 112 - Special Law Enforcement Fund ................................................................................................................. 227 117 - Tree Ordinance Fines ................................................................................................................................. 227 119 - Tourist Tax Fund ........................................................................................................................................ 228 120 - 911 Surcharge (Communication Center) ................................................................................................... 229 121 - Drug Abuse Fund ....................................................................................................................................... 231 123 - Indian River County Local Housing Assistance Program (IRCLHAP/SHIP) ............................................ 232 124 - Metropolitan Planning Organization .......................................................................................................... 234 126 - Multi-Jurisdiction Trust Fund .................................................................................................................... 236 127 - Native Uplands Acquisition ....................................................................................................................... 236 128 - Beach Restoration Fund ............................................................................................................................. 237 129 - Community Development Block Grant ...................................................................................................... 242 130 - Community Development Block Grant – Housing Rehabilitation ............................................................. 242 133 - Florida Boating Improvement Program ...................................................................................................... 243 134 - Library Bequests ........................................................................................................................................ 243 135 - Disabled Access Programs ......................................................................................................................... 244 136 - Intergovernmental Grants ........................................................................................................................... 244 137 – Traffic Education Program ........................................................................................................................ 245 140 - Court Facility Surcharge Fund ................................................................................................................... 245 141 - Additional Court Costs ............................................................................................................................... 246 142 - Court Technology Fund ............................................................................................................................. 246 145 – Land Acquisition Series 2004 Referendum ............................................................................................... 247 171 - East Gifford Stormwater Watershed M.S.B.U. .......................................................................................... 248 179 – Oceanside Street Paving M.S.B.U……………………………………………………………….………..248 185 – Vero Lake Estates M.S.B.U. ...................................................................................................................... 249 180 – Oslo Park Streetlighting………………………………………………………………………………….. 250 181 - Gifford Streetlighting ................................................................................................................................. 250 182 - Laurelwood Streetlighting .......................................................................................................................... 251 183 - Rockridge Streetlighting ............................................................................................................................. 251 184 - Vero Highlands Streetlighting .................................................................................................................... 252 186 - Porpoise Point Streetlighting ...................................................................................................................... 252 187 - Single Light Districts ................................................................................................................................. 253 188 - Laurel Court Streetlighting ......................................................................................................................... 253 189 - Tierra Linda Streetlighting ......................................................................................................................... 254 190 - Vero Shores Streetlighting ......................................................................................................................... 254 191 - Ixora Park Streetlighting ............................................................................................................................ 255 192 - Poinciana Park Streetlighting ..................................................................................................................... 255 193 - Roseland Streetlighting .............................................................................................................................. 256 194 - Whispering Pines Streetlighting ................................................................................................................. 256 195 - Moorings Streetlighting .............................................................................................................................. 257 196 - Walker's Glen Streetlighting....................................................................................................................... 257

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197 - Glendale Lakes Streetlighting .................................................................................................................... 258 198 - Floralton Beach Streetlighting .................................................................................................................... 258 199 – West Wabasso Streetlighting ..................................................................................................................... 259 308 - Capital Reserve Fund ................................................................................................................................. 260 OTHER DEBT SERVICE 204 - Refund and Improvement Bond ................................................................................................................. 261 CAPITAL PROJECTS 315 - Optional Sales Tax ..................................................................................................................................... 262 ENTERPRISE FUNDS Golf Course Organizational Chart ....................................................................................................................... 264 Golf Course Revenue Summary .......................................................................................................................... 264 Golf Course Expense Summary by Department .................................................................................................. 264 418-221 - Golf Course Operations ...................................................................................................................... 265 418-236 - Clubhouse ........................................................................................................................................... 267 441-233 - Building Department ........................................................................................................................... 268 Building Department Organizational Chart ......................................................................................................... 270 County Utilities Organizational Chart ................................................................................................................. 272 County Utilities Revenue Summary .................................................................................................................... 272 County Utilities Expense Summary by Department ............................................................................................ 272 471-218 - Wastewater Treatment ........................................................................................................................ 274 471-219 - Water Production ................................................................................................................................ 276 471-235 - General & Engineering ....................................................................................................................... 278 471-257 – Bio-Solids Operations ........................................................................................................................ 281 471-265 - Customer Service ................................................................................................................................ 283 471-268 - Wastewater Collection ........................................................................................................................ 285 471-269 - Water Distribution .............................................................................................................................. 287 471-282 – Osprey Marsh ..................................................................................................................................... 289 471-291- Spoonbill Marsh……………………………………………………………………………………….291 472-235 - Utility Impact Fees .............................................................................................................................. 293 INTERNAL SERVICE FUNDS 501 - Fleet Management ...................................................................................................................................... 294 502 - Risk Management ....................................................................................................................................... 296 504 - Health Insurance ......................................................................................................................................... 298 505 – Geographic Information Systems / Information Technology ..................................................................... 299 505-103 – Geographic Information Systems ....................................................................................................... 300 505-241–Computer Services……………………………………………………………………………………..302

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LONG RANGE FINANCIAL PLAN Capital Improvements Program ........................................................................................................................... 304 Capital Improvements Program Major Elements and Projects ............................................................................ 305 Capital Improvements Program Projected Expenditures ..................................................................................... 308 Operating Impact of Capital Improvement Projects............................................................................................. 309 Revenue Sources ................................................................................................................................................. 309 Matrix of CIP Projects and Funding Sources ...................................................................................................... 311 Capital Improvements Outlay by Function .......................................................................................................... 312 Capital Improvements Plan Funds ....................................................................................................................... 312 Long Range Financial Plan.................................................................................................................................. 313 Five-Year Financial Projection ............................................................................................................................ 313 General/MSTU Fund Revenue and Expenses ..................................................................................................... 313 Transportation Fund Revenue and Expenses ....................................................................................................... 315 Emergency Services District Revenue and Expenses .......................................................................................... 316 Traffic / Impact Fee Fund Revenue and Expenses .............................................................................................. 317 Secondary Roads Fund Revenue and Expenses .................................................................................................. 318 Optional Sales Tax Fund Revenue and Expenses ................................................................................................ 319 Financial Forecast Summary ............................................................................................................................... 320 STATISTICAL INFORMATION Indian River County Millage Rates by Taxing Authority .................................................................................... 321 General Government Expenditures by Function .................................................................................................. 322 General Revenues by Source ............................................................................................................................... 324 Property Tax Levies and Collections ................................................................................................................... 326 Just and Taxable Value of Taxable Property ....................................................................................................... 327 Property Tax Rates-Direct and All Overlapping Governments ........................................................................... 328 Ratio of Net General Bonded Debt To Taxable Value and Net Bonded Debt Per Capita ................................... 329 Computation of Direct and Overlapping Debt ..................................................................................................... 329 Revenue Bond Coverage-Water and Sewer Bonds .............................................................................................. 330 Property Value, Construction and Bank Deposits ............................................................................................... 331 Principal Taxpayers ............................................................................................................................................. 332 Citrus Production and Acreage ............................................................................................................................ 333 Registered Voters of Indian River County ........................................................................................................... 334 Surrounding Counties Comparison...................................................................................................................... 335 Indian River County Millages by Tax Code ........................................................................................................ 336

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LONG TERM DEBT Long Term Debt Analysis ................................................................................................................................... 337 Existing Long Term Debt .................................................................................................................................... 338 Total Debt Outstanding ...................................................................................................................................... 339 Enterprise Fund Debt Outstanding ..................................................................................................................... 340 Other Funds Debt Outstanding ........................................................................................................................... 340 Annual Debt Service Payments .......................................................................................................................... 341 Spring Training Facility Revenue Bonds, Series 2001 - $16,810,000 Bonds ...................................................... 342 Water and Sewer Revenue Bonds, Series 2015 - $7,171,000 Bank Loan ........................................................... 343 Environmentally Sensitive Land Acquisition, Series 2015 - $20,369,000 Bank Loan ........................................ 344 Water & Sewer Refunding Bonds, Series 2009 - $26,370,000 Bonds ................................................................ 345 GLOSSARY Glossary Terms .................................................................................................................................................... 346

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TABLE OF CHARTS AND GRAPHS Population Graph ................................................................................................................................................... 18 Population Change ................................................................................................................................................ 20 Comparison of Unemployment Rates .................................................................................................................... 21 Employment by Sector in Indian River County ..................................................................................................... 22 Tourist Tax Revenue ............................................................................................................................................. 23 Housing Starts ....................................................................................................................................................... 24 Organization Chart ................................................................................................................................................ 29 Budget Amendment/Transfer Process ................................................................................................................... 54 Budgeted Expenditures by Function ...................................................................................................................... 56 Budgeted Revenues by Source .............................................................................................................................. 63 Federal Revenues Graph ........................................................................................................................................ 64 State Revenues Graph............................................................................................................................................ 65 Local Revenues Graph .......................................................................................................................................... 66 Ad Valorem Revenues Graph ................................................................................................................................ 67 Taxable Property Values Graph ............................................................................................................................. 66 Assessed Value and Millage Rates ........................................................................................................................ 70 Solid Waste Disposal District Assessments Rates…………………………………………………………………71 Non-Ad Valorem Assessments…………………………………………………………………………………….72 Building Department Revenues……………………………………………………………………………………73 Total Fund Balance…………………………………………………………………………………………………74 Personnel Schedule by Department………………………………………………………………………………..78 General Fund Revenues……………………………………………………………………………………………91 General Fund Expenses by Function ..................................................................................................................... 92 M.S.T.U. Revenue Sources ................................................................................................................................. 158

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M.S.T.U. Budget by Function ............................................................................................................................. 159 Transportation Fund Revenue Sources ................................................................................................................ 183 County Gas Tax Revenues .................................................................................................................................. 184 Transportation Budget by Function ..................................................................................................................... 185 Emergency Services District Revenues ............................................................................................................... 204 Advanced Life Support Charges .......................................................................................................................... 205 Emergency Services District Budget by Expenses .............................................................................................. 206 Land Acquisition Bond Millage Rates................................................................................................................. 209 Capital Improvement Program by Function ........................................................................................................ 312 Composition of Long Term Debt......................................................................................................................... 337 Total Debt Outstanding at Fiscal Year End ......................................................................................................... 339 Enterprise Fund Debt Outstanding at Fiscal Year End ........................................................................................ 340 Other Funds Debt Outstanding at Fiscal Year End .............................................................................................. 340 Annual Debt Service Payments ........................................................................................................................... 341

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July 7, 2017

Board of County Commissioners Indian River County 1801 27th Street Vero Beach, FL 32960

Dear Commissioners:

As required by Florida Statutes, transmitted with this message is the recommended budget for Fiscal Year 2017/2018 (FY17/18).

The proposed budget represents the general operating framework for providing all County services for the forthcoming year. As presented, it reflects the County Administrator’s plan of implementing and funding the recommended service levels. The budget has been developed with a combination of guidelines provided by the Board of County Commissioners (BCC) throughout the year, critical input from all departments, Budget Department guidance, the Administrator’s perception of needs, responses from the community, and the Constitutional Officers’ budgets.

FY2017/18 Budget Emphasizes Public Safety

The constant goal of local governments is to provide high-quality services at a reasonable cost. Throughout the Great Recession, Indian River County government worked very hard to continue to wring out additional organizational efficiencies, as taxable values plummeted and millage rates were held constant to reduce the burden on the taxpayer.

As the local economy recovers from the downturn, there is ongoing pressure to increase service levels. However, we must remain as vigilant with taxpayer dollars in good economic times as was done during the downturn.

Maintaining a safe community with strong emergency services is a requirement of families and retirees alike. Indian River County has always placed a primary emphasis on funding public safety as this is a fundamental service provided by local government. The FY2017/18 budget promotes continued emphasis on public safety through: increased funding of law enforcement, the opening of a new fire station, continued funding of capital equipment deferred during the downturn, addressing the responsiveness of development review and ensuring that new developments are built to proper specifications, and also addressing single source dependencies within the organization that could impact overall service delivery to the public.


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Fiscal Year 2017/18 Budget Highlights

The total proposed budget is $327,646,370, a decrease of $18,766,301 or 5.42% from the current year. It should be noted that this is an increase of $19,617,063 or 6.37% from the beginning budget of $308,029,307 for the current year. However, this is still 30.65% below the approved FY 2006/07 amount of $472,420,328. A detailed all - fund expense summary is contained in the exhibits following this message (pages 23 and 24).

The chart below shows continued recovery in the County tax roll, following a significant drop during the “Great Recession”. For FY 2017/18 the tax roll is increasing to $16.3 billion or 7.6% from last year, and is consistent with more moderate increases experienced during the last three years.

$17.8 $18.6 $17.4$15.8

$14.1$13.2 $12.7 $12.9 $13.4

$14.3 $15.2$16.3

$0.0

$5.0

$10.0

$15.0

$20.0

FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY 18

Indian River County Countywide Taxable Value(billions)

(FY08 - FY18)

Recommendations regarding proposed millage rates for fiscal year 2017/18 are summarized below: Overall, the countywide millage rate is increasing by 1.28%; this is reflective of the General Fund millage rate increasing by 0.0657 mills or 1.96%, offset by a 5.98% reduction in the Land Acquisition Bond millage.

The M.S.T.U. Fund millage rate of 1.0733 remains the same as the current year. The Emergency Services District millage is increasing 2.80%, due primarily to the addition of fire rescue station and replacement capital equipment.

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Highlights of the FY2017/18 Budget:

• Tax roll Increase – 7.6% countywide, still well below peak.

• Sheriff funding – Requested $4.6M increase (all funds); recommended increase of $2.6M or 5.84%.

• Children’s Services Funding – increase of $556,000 or 52.9%.

• Senior Resources Association (Transportation) increase of $200,000 or 25% and Senior ResourcesAssociation (Senior Services) increased $123,000.

• Fire Rescue Station 14 - $1.9 million in additional operating costs for new station, inclusive ofstartup costs to be funded by budget amendment this year so the station is fully operational inOctober 2017 (17 total employees).

• Addition of five (5) positions to address building plan review response times including the following:o a Deputy Building Official in the Building Fund support by building permit fees;o a Lieutenant Inspector position in the Emergency Services District to improve fire plan

review response time;o a Senior Civil Engineer and an Engineering Technician in County Engineering

(Transportation fund) to respond to increased demand for development review;o A Senior Planner in the MSTU Fund to improve processing of development plans.

• Addition of three (3) positions to eliminate single source dependencies in key operational unitsincluding:

o a Telecommunications Technician;o a Natural Resources Manager;o A Human Resource Payroll Specialist.

• Health Insurance - employer monthly contribution increase of $30; $20 monthly increase inemployee rates. ($499,320 county-wide impact).

• Construction of landfill Cell II, Segment 3 - $2,252,500.

• Facility Maintenance- includes funding for window sealing at the County Courthouse and pressurewashing and painting of the Courthouse and the Parking Garage and continue multi-year catch-upon building maintenance and repairs.

• Full-time Position increases - $2,220,217- 32 BCC positions (19 for Fire Rescue), 33.92 FTConstitutional, 65.92 total FT.

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The largest individual expense in the budget is Personnel Services. In total, 65.92 additional full-time (FT) positions are proposed for FY 2017/18. BCC departments are increasing 32 full-time positions, while Constitutional Officers show a net increase of 33.92 positions. This results in an additional cost of $2,220,217 (BCC only). Seventeen of these positions are needed to staff the new fire station. Five positions are required to address development review and three positions are proposed to address single source dependencies in key operational units.

(Table 1) Full-time Positions – All Funds

Fund Description Current

2016/2017 Recommended

2017/2018

Difference Rec./

Approved Clerk of Court (1) 13.05 14.97 1.92 Tax Collector 49.00 49.00 0.00 Property Appraiser 38.00 39.00 1.00 Sheriff 482.00 512.00(2) 30.00 Supervisor of Elections 9.00 10.00 1.00

Subtotal-Constitutional Officers 591.05 624.97 33.92

General Fund – BCC 131.15 133.15 2.00 M.S.T.U. 50.30 52.30 2.00 Transportation Fund 131.90 134.90 3.00 Emergency Services District 267.00 286.00 19.00 Solid Waste Disposal District 10.00 10.00 0.00 Additional Impact Fee Fund 1.00 1.00 0.00 Rental Assistance 4.00 4.00 0.00 Secondary Road Construction 4.10 4.10 0.00 911 Fund 2.75 2.75 0.00 SHIP Program 1.00 1.00 0.00 Metro Planning Organization 4.00 4.00 0.00 Beach Restoration Fund 2.00 3.00 1.00 Golf 3.00 3.00 0.00 Building Department 29.00 30.00 1.00 Utilities 122.00 126.00 4.00 Fleet Management 7.00 7.00 0.00 Risk Management 2.30 2.30 0.00 Employee Health Insurance 1.00 1.00 0.00

IT Department 12.50 12.50 0.00

Subtotal-BCC Depts. 786.00 818.00 32.00

Grand Total 1,377.05 1,442.97 65.92 (1) Number of Clerk of Court positions funded by BCC. Other positions are funded through the court system. (2) Sheriff Requested

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The proposed budget includes funding for modest salary increases for County employees. Wage reopeners in the collective bargaining agreements with the Teamsters and the International Association of Firefighters (IAFF) are currently being negotiated in accordance with the recently approved contracts.

Revenue Outlook

Indian River County has experienced relatively solid revenue growth as the recovery continues. New construction activity has increased from very low levels during the downturn. In addition, Half-Cent Sales Tax revenue is increasing $300,000 or 3.3%, Gas taxes are also increasing by $255,000 or 4.2% overall. State Revenue Sharing is expected to increase by $75,000 or 2.3%. Optional sales tax revenue is budgeted to increase by $1,200,000 or 7.8%. Building permit revenue is budgeted flat as revenues are at all-time highs. However, certain revenues are down including franchise fees - $287,500 and the Communications Services Tax is down $200,000 reflecting exemptions granted to the fee base.

Proposed Ad Valorem Tax Rates and Fees

Based on the preliminary rolls and recommended expenses, the proposed millage rates are as follows:

Table 2 Comparison of Adopted Millage Rates to Proposed

Fund Description

2016/2017 Adopted Millage

2017/2018 Proposed Millage Difference

% Difference

General Fund 3.3602 3.4259 0.0657 1.96% Land Acquisition 2004 0.3143 0.2955 (0.0188) (5.98%) Subtotal Countywide Millage 3.6745 3.7214 0.0469 1.28% MSTU Fund 1.0733 1.0733 0.0000 0.00% Emergency Services District 2.3010 2.3655 0.0645 2.80% Aggregate Millage 5.8349 5.9556 0.1207 2.19%

There are changes in the proposed millage rates for fiscal year 2017/18. Overall, the countywide millage rate is increasing by 1.28%; this is reflective of the General Fund millage rate increasing by 0.0657 mills or 1.96%, offset by a 5.98% reduction in the Land Acquisition Bond millage.

The M.S.T.U. Fund millage rate of 1.0733 remains the same as the current year. The Emergency Services District millage is increasing 2.80% due primarily to the addition of new fire rescue station and replacement capital equipment.

New positions related to development review are proposed to be supported by ad valorem taxes; recent Board policy direction is to undertake a comprehensive review of development review processes with a

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committee composed of experts from the development community to address response times through efficiencies and technological improvements, as well as any recommended changes in fee structures.

Proposed residential assessment rates are increasing by $6.49 (6.33%) to $109.10 per Equivalent Residential Unit. Commercial rates are increasing by $2.12 (5.96%) to $37.67 per Waste Generation Unit (W.G.U). The proposed readiness-to-use fee is $21.59 per W.G.U, an increase of $1.10 from last fiscal year. The rate increase is driven by a $770,000 increase in the cost to construct, update, and maintain closed landfill cells.

For illustrative purposes, the effect of the preceding proposed rates on a home with an assessed value of $200,000 and a homestead exemption of $50,000 is shown in the following table.

Table 3 Typical House Comparison – Proposed vs. Current

Proposed Millage Compared to Current 2016/2017 Adopted Millage

2017/2018 Proposed

Millage

Increase (Decrease)

% Increase

(Decrease)

Taxable Value $150,000 $150,000

General Fund $504.03 $513.89 $9.86 1.96%

Land Acquisition 2004 $47.15 $44.33 ($2.82) (5.98%)

Subtotal – Indian River Shores $551.18 $558.22 $7.04 1.28%

Emergency Services District $345.15 $354.83 $9.68 2.80%

Subtotal-All Other Incorporated Areas $896.33 $913.05 $16.72 1.87%

M.S.T.U. Fund $161.00 $161.00 $0.00 0.00%

Total – Unincorporated Area $1,057.33 $1,074.05 $16.72 1.58%

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General Fund

The proposed General Fund budget is $85,572,835, an increase of $848,485 or 1.0%. Specific departmental, Constitutional, and agency budget summaries are contained in the exhibits following this message (pages 29-31). Major factors impacting the General Fund budget are presented below:

• Ad valorem tax roll increase – 7.60%, $3,572,340 in additional revenue (95% collections).

• Millage rate - 3.4259, increase of 0.0657 mills or $6.57 per $100,000 of taxable value.

• Constitutional Officers increases - $2,231,422

• State Mandates/Constitutional Officers – constitute 74.4% of the total General Fund budget

• Children’s Services Funding – increase of $556,000 or 52.9%.

• Senior Resources Association (Transportation) $200,000 increase; (Senior Services) $123,000.

• State Agencies increasing $213,329 or 7.1%.

The following graph illustrates the breakdown of expenditures by agency in the General Fund.

It should be noted that State Mandates and Constitutional Officers account for about 74.4% of the total fund expenditures. BCC departments represent 19.6% of the total General Fund budget. Constitutional Officers’ budgets represent 63.3% of the total budget.

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The countywide tax roll has increased 7.60% from last year. New construction added 1.7% while existing values increased 5.9%. This provides additional revenue of approximately $3.6 million for the General Fund, assuming 95% collections and the same millage rate. The millage rate to fund the recommended General Fund budget is 3.4259, which is an increase of 0.0657 or $6.57 per $100,000 of taxable value. BCC budgets are down slightly (0.6%), while Constitutional Officers have increased by 4.3%.

The Clerk of the Circuit Court is requesting a $44,146 increase or 4.5% over the previous fiscal year budget. This budget increase reflects the cost of rising health insurance, increases in overhead, a modest raise for employees, and an overall net increase of 1.27 positions.

The Sheriff’s Office requested a General Fund budget increase of $5.3 million or 11.9% from the current year. Staff is recommending a more modest increase of $46.4 million or 4.4%, which is $2.0 million less than the Sheriff’s initial request. In addition, $1,309,343 in Optional Sales Tax was used to fund replacement vehicles and 800 MHz radios in the Sheriff’s 2017/18 budget request to further minimize the impact on the ad valorem tax supported funds.

The Supervisor of Elections has requested an increase of $38,515 or 3.0%. The primary reasons for this increase are converting the Warehouse Manager position to full-time status, increased health care premiums, and maintenance costs of the new voting system.

The Tax Collector’s budget is not due until August 1st; therefore, staff has estimated no change in this budget request at this time.

The Property Appraiser has requested an increase of $197,600 or 5.5% overall. General Fund dollars support the bulk of the Property Appraiser’s budget, and the General Fund impact is an increase of $180,665 or 6.4%. The budget request includes funding for an additional Appraiser position and funding for employee raises. As contract negotiations were not finalized when the FY2016/17 budget was developed, an allotment for raises was not included in the adopted budget, but were subsequently funded by budget amendment.

The BCC departmental funding amount is down $101,972 or 0.6%. Total staffing for BCC departments increased by 2 full time positions. These positions include one (1) Tradesworker in Facilities Management to address preventative maintenance in air conditioning systems throughout the county and a Payroll Specialist in Human Resources to eliminate a single source dependency for payroll processing.

Recommended State agency budgets total $3,234,992, which is an increase of $213,329 or 7.1%. This is reflective of membership in the Indian River National Estuary Program Council – $50,000 as well as increased Circuit Court costs and an increase in Indian River County’s share of the Medical Examiner’s budget.

Circuit Court expenses in the General Fund are budgeted at $176,312. Of this amount, $159,317 is attributable to Court Technology fees not generating sufficient revenue to fund Court system technology needs. The shortfall in Court Technology fees is then borne by the General Fund. This is $68,274 less than the full $453,002 in funding requested by the Court Administrator.

Indian River County’s share of the Medical Examiner budget is increasing $51,699 or 13.9% reflecting the

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phase-in of a Medical Examiner Investigator position.

Proposed funding for Children’s Services is $1,607,965, an increase of $556,000 or 52.9% as approved by the Board to increase funding closer to the maximum 0.1250 mill funding allocation authorized in the enabling ordinance. Per Board policy direction, reserves are being utilized to fund a portion of the increase - $250,000.

General fund transfers to other funds are increasing $303,662 or 6.2%, primarily due to increased expenses in the Transportation Fund.

Municipal Service Taxing Unit (M.S.T.U.) Fund

The M.S.T.U. recommended budget is $30,713,214, an increase of $292,855, or 1.0% (pages 32-33). Transfers out to the Transportation Fund are increasing by $243,001 and transfers for Law Enforcement are decreasing by $156,985. Transfers out make up such a large portion of the M.S.T.U. expense budget (75.9%), that any change causes a significant impact on the total fund budget.

A summary of major factors impacting the M.S.T.U. Fund is shown below:

• Ad valorem tax roll – 7.4% increase, generating $612,534 in additional revenue, assuming 95%collections.

• Transfers Out - $243,001 to fund transportation.

• Reduction in budgeted Communications Services Tax revenue – ($200,000) and franchise feerevenue – ($287,500).

• There is funding for new full-time positions in County Planning and Telecommunications, and part-time positions in Recreation and the Intergenerational Building - $167,050 in salary & benefits.

Many M.S.T.U. Fund revenues are mixed for the upcoming fiscal year. Half-Cent Sales Tax is projected to increase by 3.3% overall, while State revenue sharing is expected to increase by 2.3%. These revenues will generate an additional $256,893 to the FY 2017/18 budget. However, certain revenues are down including franchise fees - $287,500 and the Communications Services Tax is down $200,000 reflecting exemptions granted to the fee base. See chart below.

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Based on the July 1 certified tax roll, the assessed value increased 7.4%; new construction added 1.9%, while existing values increased 5.5%. The proposed millage rate for the M.S.T.U. Fund is 1.0733, which is no change from the current year. This is 5.49% above the rolled back rate.

Transportation Fund

The recommended budget for the Transportation Fund is $15,588,761, reflecting an increase of $279,986 or 1.8% (pages 33-34). Some of the major factors impacting the Transportation Fund Budget are presented below:

• Staffing increase - 3 FT positions, $202,094;

• Increase in pipe and culverts - $60,000.

• Rolling stock/capital equipment - $690,220 reflecting an increase of $19,617 from the FY2017adopted amount.

As noted previously a Senior Civil Engineer and an Engineering Technician in County Engineering are proposed to respond to demand in development review.

An Environmental Compliance Specialist is also proposed in the Stormwater Department at a cost of $61,883 to optimize treatment performance of existing and proposed regional County stormwater treatment facilities: Egret Marsh Stormwater Park (existing), PC Main Screening System (existing), Osprey Acres Floway and Nature Preserve (soon to be constructed), North Relief Canal Managed Aquatic Plant System (under design). Current staffing needs additional support to operate and maintain the two existing facilities, as well as the addition of Osprey Acres.

Due to aging infrastructure, there have been a number of culvert failures experienced recently. To address this issue, funding for pipe and culvert materials was increased by $60,000. Addressing the deferred maintenance will require a multi-year effort.

Constitutional gas taxes are budgeted to increase by $180,000 while County gas tax revenues reflect an increase of $25,000. Transfers from the General Fund and M.S.T.U. will account for 65.6% of total revenues next year compared to 63.7% for the current year.

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Emergency Services District Fund

The total budget proposed for next fiscal year is $37,491,634, reflecting an increase of $68,296 or 0.2%, (page 34). A summary of the major impacts on the Emergency Services District (ESD) is provided as follows:

Addition of Fire Rescue Station #14 - $1.9 million operating costs/year.

Taxroll change - increased 7.8%, generating $2,051,603 in additional revenue, assuming the same millage rate at 95% collections.

Budgeted ALS ambulance fee revenue reflects an increase of $250,000.

Replacement capital equipment - $2,001,480 budgeted in ESD.

Seventeen (17) additional positions are proposed to staff an ALS fire engine at Fire-Rescue Station 14.

Addition of an Assistant Fire Chief position to provide for a training period overlap and continuity of operations as the existing Fire Chief is in the DROP program with a mandatory retirement date of April 30, 2018. After the consolidation of Fire Service and Emergency Medical Services operations, there were five Assistant Chief positions; currently there is only one.

Addition of a Lieutenant position to address fire plan review response time associated with increased development activity in the county.

Fire Station 14, located at 6780 26th Street, is scheduled to open in October 2017. The generalized location of the station has been identified for many years as a necessary location by ISO. Currently the area is serviced by Station #7, 1891 90th Avenue, and Station #3, 2900 43rd Avenue. These two stations average over 275 calls for service each month, with an average response time of over 6 minutes.

The addition of Station 14 is expected to shorten response times, reduce call volumes for those affected stations and provide availability of emergency services to these areas. This station will provide services to the commercial structures in the mall area and the majority of the calls in this response sector are medical in nature, due to the many assisted living facilities and large number of 55 and over communities.

The proposed District budget also includes funding for $2,001,480 in replacement capital equipment. Principal purchases include 2 med units, 2 fire prevention vehicles, a battalion chief vehicle, a light duty platform truck, stretchers, Jaws of Life, and laptops. In addition, there is $535,000 budgeted for a fire pumper; $231,200 budgeted for a Brush Truck, and $74,400 for radios shifted to Optional Sales Tax in order to reduce the impact on ad valorem taxes.

Based on the certified tax roll, the total assessed value increased by 7.8% compared to a 5.9% increase last year. New construction provides an increase of 1.9%, while the change in existing values is 5.9%. The tax roll increase provides $2.1 million in additional revenues at the same millage rate, assuming 95% collections.

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The proposed millage rate of 2.3655 is an increase of 2.80% over the current rate and equates to an increase of $6.45 per $100,000 of taxable value. This represents an 8.90% increase above the rolled back millage rate. It is important to note that the two principal revenue sources in the Emergency Services District are ad valorem taxes (84.3% of total FY18 fund revenues) and Advanced Life Support (ALS) ambulance user fees (14.8% of total FY18 fund revenues). Ambulance user fees are budgeted conservatively as there is volatility from year to year in the revenue generated. The FY18 budget includes an additional $250,000 from this revenue source, but the cost of improving service to the public by opening the new station requires additional ad valorem support.

Land Acquisition Bonds – 2004 Referendum

Total debt service expenses are budgeted at $4,589,350, which is an increase of $42,803, or 0.9%. The millage rate is 0.2955, which is a decrease of 5.98%.

Solid Waste Disposal District (SWDD)

NOTE: The Solid Waste Disposal District and Enterprise budgets are presented in accordance with Generally Accepted Accounting Principles (GAAP). As a result, depreciation is included as a budgeted expense, while capital outlay and debt service principal payments are excluded.

The total proposed SWDD budget is $14,039,078, which is a decrease of $314,105 or 2.2% (page 39).

The capital budget includes $2,252,500 to initiate the design, permitting, and construction of Cell II, Segment 3 at the County landfill site on Oslo Road. This project is important as it builds future landfill capacity for garbage disposal in Indian River County.

Proposed residential assessment rates are increasing by $6.49 (6.33%) to $109.10 per Equivalent Residential Unit. Commercial rates are increasing by $2.12 (5.96%) to $37.67 per Waste Generation Unit (W.G.U). The proposed readiness-to-use fee is $21.59 per W.G.U, an increase of $1.10 from last fiscal year. The rate increase is driven by a $770,000 increase in the cost to construct, update, and maintain closed landfill cells.

Special Revenue and Capital Projects Funds

All but one of the nineteen Street Lighting Districts’ rates will remain unchanged. Tierra Linda will increase from $29.00 to $39.00 per parcel acre, due to declining fund balance available to support operations. In addition, there are no proposed rate changes in the following Municipal Service Benefit Units (MSBU’s): Vero Lake Estates, E. Gifford Stormwater, and Oceanside Street Paving.

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Optional Sales Tax

During the November 2016 general election, 64.35% of Indian River County voters approved the extension of the Optional Sales Tax for an additional fifteen (15) years through December 31, 2034, reflecting voter confidence in how these funds have been administered by the county. This revenue source is a principal funding source for Indian River County capital projects, and, coupled with conservative budgetary practices, allows the county to maintain very low millage rates. As infrastructure must be sized to meet peak seasonal population needs, it is appropriate that this revenue source is paid by both residents and tourists.

The Optional Sales Tax (OST) Fund budget is $32,607,236 a decrease of $12.7 million or 28.1% from the current year. This decrease is due largely to the fluctuation in capital projects from year to year. The largest component of budgeted projects is for road construction.

Golf Course

The proposed Golf Course budget totals $2,892,007, reflecting an increase of $76,146 or 2.7%. The irrigation system improvements currently underway at the Lakes Golf Course are an important step in the long-term maintenance of the golf facilities. No change in rates is proposed.

Building Division

The proposed budget is $3,853,306, reflecting an increase of $282,886 or 7.9%. The Building Division budget includes a Deputy Building Official that is necessary to assist in addressing permit review and customer service, and also to provide additional management redundancy for day to day operations. Staff will continue to explore options to streamline the permitting process and improve the customer experience in this area.

One concern noted in recent years is the ability to recruit additional Building Inspector and Plans Examiner positions. That recruitment issue is a common problem statewide and in growing areas nationally. We have successfully used contracted inspectors to keep daily inspections per inspector down to a manageable level and will continue working to improve customer service through reduced inspector loads. In addition, implementation of the NeoGov on-line application system in January helped recruit out-of-county applicants that led to two new inspector hires and one new plans examiner hire this spring.

Utilities

The Utility Services recommended budget is $41,936,341, reflecting an increase of $2,194,932 or 5.5% (page 51). A net of four (4) additional positions at a cost of $245,870 are proposed to improve operations and maintenance of the system. No rate increases are included in this budget.

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Customers of our utility system expect uninterrupted water and sewer service and preventative maintenance is a key factor in delivering this reliability. Funding for system repair and replacement (R & R) has been increased by $449,000 to $5,135,000 annually.

In August 2017, staff will be reviewing responses to an RFP to implement an AMI meter program. This is a long-term investment in technology to remotely read meters and to improve customer service.

GIS/Computer Services Fund

The total proposed budget for the GIS/Computer Services Fund is $1,688,029, reflecting a decrease of $94,445 or 5.3%. No new positions were funded in the FY2017/18 budget. Departmental contributions were “right-sized” in FY2017/18 to fund this operation, due to the impact of updating Microsoft licensing fees mid-year in FY2017.

Prospective View

Indian River County continues to grow as our lower population density, natural amenities and small town feel appeal to both retirees and families relocating from higher costs areas in South Florida. Maintaining this appeal and being vigilant in managing this growth is a challenge that we all share.

Our low tax rates are one component of the economic advantages of residing or operating a business in Indian River County. One of the immediate challenges lying ahead is the referendum that would provide an additional $25,000 homestead exemption on non-school taxes. Assuming passage of this referendum, the estimated impact on county tax revenues is potentially $3 million. We need to begin planning for the impact of this referendum as we move forward.

The preceding is intended to provide the Board with a general overview of the most significant changes in the proposed budget. A more detailed explanation will be provided during the workshop sessions.

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September 8, 2017 Board of County Commissioners Indian River County 1801 27th Street Vero Beach, FL 32960 Dear Commissioners: This letter updates the Budget Message with respect to budgetary changes occurring during the July workshops. Listed are the budget changes: General Fund 001-600 Sheriff- additional funding $557,633 001-110 Community Transportation Coordinator (SRA) 83,333 Fund portion of SRA bus shelters 001-500 Property Appraiser-amended budget reduction (26,602) 001-901 Circuit Court- reduce court program specialist (15,405) 001-199 Reserve for Contingency- reduce ` (65,000) Total Changes $533,959 The General Fund millage will increase to 3.4604/mills 2004 Land Acquisition Bonds 245-117 Property Appraiser-amended budget reduction ($642) The 2004 Land Acquisition Bonds millage will remain at 0.2955/mills Solid Waste Disposal District 411-217 Property Appraiser- amended budget increase $9,099 The Assessment Rates will remain the same as at the workshop Court Technology Fund 142-901 Court Administration-fund additional expenses $68,274

Optional Sales Tax 315-110 Community Transportation Coordinator (SRA) 83,333 Fund portion of SRA bus shelters

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Board of County Commissioners September 8, 2017 The changes above will increase the total budget by $694,023, resulting in a total FY 2017/18 budget of $328,340,393.

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Changes at Budget Workshop 7/12/17

Total Budget at start of workshop $327,646,370

General FundBudget at start of workshop $85,572,835

Fund Sheriff additional monies $557,633Fund portion of SRA bus shelters $83,333Reduce Property Appriaser's amended budget ($26,602)Circuit Court reduce court program specialists ($15,405)Adjust Reserve for Contingency ($65,000)Total Changes $533,959 $533,959 $533,959

General Fund revised budget $86,106,794

2004 Land Acquisition BondsBudget at start of workshop $4,589,350

Property Appraiser decreased revised budget ($642) ($642) ($642)

2004 Land Acquisition Bonds revised budget $4,588,708

Solid Waste Disposal DistrictBudget at start of workshop $14,039,078

Property Appraiser increased revised budget $9,099 $9,099

Solid Waste Disposal District revised budget $14,048,177

Court Technology Fund 142 Budget at start of workshop $315,500

Court Administration- fund additional expenses $68,274 $68,274 $68,274

Court Technology revised budget $383,774

Optional Sales TaxBudget at start of workshop $32,607,236

Fund portion of SRA bus shelters $83,333 $83,333 $83,333

Optional Sales Tax revised budget $32,690,569

Total Revised 17/18 budget $328,340,393

2017/2018 Budget Overview

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INDIAN RIVER COUNTY COMMUNITY PROFILE General Description Indian River County was established on June 29, 1925, by an act of the Legislature, separating it from St. Lucie County. The County encompasses approximately 497 square miles of land and is located in the central region of Florida on the eastern coast. In relation to other areas, Indian River is approximately 135 miles north of Miami, 190 miles south of Jacksonville, and 135 miles east of St. Petersburg. Brevard County borders the County on the north, St. Lucie is located directly south, and Osceola and Okeechobee are found on the west boundary. Bordering the county on the east is the Atlantic Ocean. The City of Vero Beach is the seat of County government. The largest municipality within the County is the City of Sebastian. Other incorporated cities located within the County are Fellsmere, Indian River Shores, and the Town of Orchid in descending order of population. There are approximately 100 miles of waterfront land in the County, including 23 miles of Atlantic beaches. Population The 2010 Census placed the population of Indian River County at 138,028, an increase of 22.2% over the 2000 Census total of 112,947. Most of the population growth was attributable to new residents settling in the area. The estimated population for FY 2017-18 is 146,410, which represents a 2.2% increase over the prior year. As depicted in the graph below, the population of the county has more than quadrupled since 1960. It is anticipated that the population growth will remain steady during the next few years.

Source: Office of Economic & Demographic Research, The Florida Legislature

Indian River County


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Vero Beach, the county seat, had a 2010 Census population of 15,220 compared to the 2000 Census population of 17,705. The City of Sebastian has surpassed the City of Vero Beach to become the largest City in the county by population. In 2010, Indian River County ranked 33rd out of 67 counties in Florida in terms of total population, representing 0.7% of the state’s residents. The table below displays the population of all municipalities in the County and the unincorporated areas.

Population by Municipality Municipality 1970 1980 1990 2000 2010 2018

Fellsmere 813 1,161 2,179 3,813 5,197 5,401

Indian River Shores 76 1,254 2,278 3,448 3,901 4,046

Orchid 8 19 10 140 415 415

Sebastian 825 2,831 10,248 16,181 21,929 23,732

Vero Beach 11,908 16,176 17,350 17,705 15,220 15,823

Total Incorporated Area 15,600 23,421 34,055 43,287 46,662 49,417

Total Unincorporated Area 20,392 36,475 56,153 69,660 91,366 96,993

Countywide Total 35,992 59,896 90,208 112,947 138,028 146,410 Source: Office of Economic & Demographic Research, The Florida Legislature

While the population of the county has been steadily increasing, so has the median age of the residents living here. This change is due to several factors. Nationally, average ages have risen due to the increasing age of the baby boomer generation, as well as the increase in life expectancy for all Americans. In addition, Florida continues to be a popular destination for retirees. Persons age 15-44 make up the largest percentage of residents in the county. The table below illustrates the percentage of population in each age group since 1970. Population by Age Group

Age Group

1970

1980

1990

2000

2010

14 & Under

27.3%

18.1%

16.3%

15.7%

15.2%

15-44

33.4%

37.2%

34.8%

31.8%

29.5%

45-64

21.9%

24.4%

21.6%

23.3%

28.1%

65+

17.4%

20.3%

27.3%

29.2%

27.2%

Source: University of Florida, Bureau of Economic and Business Research.

Indian River County’s estimated population increased 2.2% from 2016/17 to 2017/18. This trend is consistent with many other counties in the state of Florida. The chart on the following page shows that population growth in Indian River County, while not as great in absolute numbers compared to other counties has been at a rate that has maintained the county’s percentage of total Florida population. Population changes may have an effect on some State revenue sharing formulas depending on growth rates in relation to other counties.


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Source: University of Florida, Bureau of Economic and Business Research

Employment The School District remains the largest sector of employment in Indian River County. Other major sources of jobs are found in county government, health care, service, retail, and manufacturing. Employment in the county fluctuates seasonally with most unemployment occurring from July through October, the slower months in both the tourism and citrus picking seasons. Major employers in the county are shown below along with their approximate level of full time employees as of July 2017: Major Employers in Indian River County

Establishment Industry/ Product

Employed Establishment Industry/ Product

Employed

IRC School Board School System 2,073 Visiting Nurse Assoc. Health Care 396 IR Medical Center

Health Care 1,753 Indian River Estates Retire/Life Care 350 Indian River County County Govt. 1,445 CVS Warehouse Distribution 260 Publix Supermarkets Retail Grocery 1,250* Capt. Hiram’s Restaurant/Res. 240 Piper Aircraft Inc. Manufacturer 720 Disney’s Resort Resort/Hotel 237 Wal-Mart Retail 693 City of Sebastian City Govt. 179 Sebastian River

Healthcare 595 Flight Safety Intl. Flight Instruction 155

John’s Island Residential/Resort 584 Grand Harbor Mgnt. Developer 145 Medical Data Systems Collection Agency 500 St. Edward’s School Indept. School 120 City of Vero Beach City Govt. 409 Vero Beach Hotel/Spa Resort/Hotel 118

Source: Indian River County Chamber of Commerce *Breakdown between Full and Part Time not available Indian River County's unemployment rate decreased slightly from last year. The average level of unemployment is 5.4% in 2017. Unemployment rates in the county have been decreasing steadily from the peak in 2011.

The County offers eligible relocating and expanding businesses a Tax Exemption depending on the type of industry, number of new jobs created, and the capital investment made. The County also offers a Local Jobs Grant program to both new and expanding businesses creating higher wage jobs and maintaining them over multiple years. In addition, further incentives are granted for businesses located within the Enterprise Zone. These local incentives enhance the County’s “open for business” message for economic development purposes and job creation.


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Source: U.S.Department of Labor, Bureau of Labor Statistics Industry Indian River County’s economy is made up of agriculture (citrus and cattle), tourism, light manufacturing, wholesale and retail trade, and commercial fishing. During the 2015/2016 crop year, the county had 26,218 producing acres of citrus which yielded 5,965,000 boxes of oranges, grapefruit, and specialty fruit. This ranked the county 8th among all Florida counties in total citrus production and 2nd in grapefruit production. Part of the harvest is sold to the fresh fruit market. In 1957, Piper Aircraft, Inc. located its headquarters, aircraft research, development, and manufacturing operations in Vero Beach. The company is the largest manufacturing employer in the area. In 2006, CVS Pharmacy opened a new distribution center in the county. This center provides the distribution of products to all CVS locations in the southern half of Florida.


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Source: Florida Department of Economic Opportunity Several other industries can be found in the county as well. Some of these are: lumber and millwork plants, machine shops, welding shops, sheet metal fabricators, construction, architectural ornamental ironworks, stone and marble products, asphalt production, pilot training facilities, communication equipment, wholesale seafood, metal window and awning production, printing, bioethanol production, software development, deep sea submarine manufacturing, and air handling systems. Many types of concrete production abound, including concrete blocks, ready mix concrete, and pre-cast concrete products. Also found within the county are electronic component manufacturing, plating and machine shop equipment, aircraft parts and supplies, local newspapers, radio and television stations, and temperature controls. A large selection of financial services can also be found in Indian River County. Sixteen (16) banks and one (1) savings and loan association have operations located here with fifty-two (52) branches. Over 40 other financial service companies offer services ranging from financial planning to securities brokerages to residents within the county. Tourism and Recreation The Atlantic beaches and the excellent climate in the county provide the basis for a year-round tourism industry. There are numerous hotels and motels in the county as well as retail and service establishments geared toward the tourist trade. Forty-six miles of riverfront on the Indian River, in addition to the 23 miles of Atlantic coastline create an ideal setting for outdoor recreation. Residents and visitors have the opportunity to enjoy these resources at any of the forty-one county parks or the Sebastian Inlet State Park. Indian River County also has five public and twelve private golf courses as a source of outdoor entertainment. Minor League Baseball began leasing the 340-acre complex in May 2009, formerly occupied by the L.A. Dodgers and used as their spring training facility for over 50 years. The complex also houses a convention center which is utilized throughout the year for various events.

Natural Resources & Mining1.6%

Construction12.3%

Manufacturing2.8%

Trade,Transportation & Utilities18.7%

Information1.1%

Financial Activities10.9%

Professional & Business Services21.3%

Education & Health Services11.2%

Leisure & Hospitality7.8%

Other Services11.2%

Government1.1%

Indian River County Employment by Sector (2017)


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In 2011, a partnership including Peter O’Malley assumed operations of Historic Dodgertown (formerly the Dodgertown facility) for amateur baseball tournaments through various months of the year. They also intend to conduct support services training at the facility. These events are expected to be ongoing through the year. Two local theaters produce several onstage performances throughout the year. The Center for the Arts provides displays of artwork from nationally known as well as local artists. Art classes are also available to citizens of many skill levels.

In 1995, the Walt Disney Corporation developed its first resort, separate from the Disney World theme park, in the county. Currently, this 71-acre resort offers a four story 115 room inn, 6 beachfront cottages and 3 villas with 90 rooms. Dining, lounges, a swimming pool, and tennis are some of the features available at the resort.

Tourism has increased in the 2016/2017 fiscal year. The 2016/2017 trend line is above the previous year, but is still following the seasonal trends. Overall, the long-term forecast is for tourism to grow at a steady pace, bringing with it growing tourist tax revenue. This is important, as tourist tax is a major revenue source for Indian River County. Indian River County levies a 4% tax on transient rental transactions. Total collections for FY 2013/14 to 2016/17 were $1,918,792, $2,286,700, $2,420,326 and $2,632,506 respectively. Tax receipts are used for tourist development, beach maintenance and debt service on Dodgertown. The chart above summarizes monthly receipts for the last four years. During the winter season, total monthly rentals peak, limited to a degree by total units available in the County.


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Source: U.S. Census Bureau Construction

Housing starts in the County in 2005 were higher than in prior years. Despite four consecutive years of decline thereafter, housing starts have been increasing slightly beginning in 2010. This follows the state and national trends with real estate and construction slowing from the record-setting levels of 2005 and 2006. Housing starts are projected to continue increasing. Transportation

Florida East Coast Railway handles rail transportation in the county, while numerous freight truck lines also serve the county. Interstate 95, U.S.1, and State Road A1A provide for surface travel north and south. State Road 60 travels east and west, while the Florida Turnpike courses through the southwest corner of the county. The area is served by Greyhound Bus Lines for passenger and package service. Two airports within the county--the Vero Beach Municipal Airport and the Sebastian Municipal Airport-serve both charter and private aircraft. Scheduled commercial airline service has become available to county residents at the Vero Beach Municipal Airport along with Melbourne International Airport (about a fifty minute drive north), Orlando International Airport, and Palm Beach International Airport (each about an hour and a half drive). Additionally, the Indian River Senior Resource Association transportation services include: Community Coach - para-transit (or door-to-door) transportation for those over the age of 60 and for the transportation disadvantaged, and GoLine- a public transportation system for riders of all ages. GoLine, a fixed route system, was established in 1994 and in 2012 celebrated its one millionth rider.


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Healthcare The Indian River County Hospital District encompasses all but six square miles of the county, and operates a 335-bed facility in Vero Beach. Additionally, in 2007, Indian River Medical Center opened a new heart center affiliated with Duke University Health System. The heart center provides cardiac, thoracic and vascular surgery as well as interventional cardiology procedures such as angioplasty and coronary stenting. Sebastian River Medical Center, a private for-profit acute care facility, operates a 129-bed facility serving the northern part of the county. Education The School Board of Indian River County administers the public school system on a countywide basis. A five-member board is elected to staggered four-year terms. Board members appoint a Superintendent of Schools to administer the District. The school system operates 13 elementary schools, 4 middle schools, the Freshman Learning Center, 2 high schools, and 5 charter schools. There are three special education schools. Projected enrollment for the 2017/2018 school year is 19,650. The district employs 2,073 people and is the largest employer in the County. In addition to the public school system, there are several private and parochial schools. On July 1, 2008 the Legislature signed a bill that included Indian River Community College as one of nine community colleges that would be part of a new state college system. Indian River State College offers general college courses and a wide variety of technical and vocational training as well as various associate degrees. Students can earn one of nine bachelor degrees now offered at the institution, many of which address employee shortages in the local area. The main campus is located in Fort Pierce, about 15 miles south of Vero Beach. IRSC also operates satellite campuses in Indian River, Okeechobee and Martin counties. The Mueller Center, located in Vero Beach, has a 40-acre campus, 27 classrooms, and office facilities. Communications and Utilities One daily newspaper is published in the county along with five weekly papers. There are eight local radio stations and three low powered television stations. Cable TV is available from one cable provider located in the county as well as various cable service providers. AT&T supplies local telephone service. The Vero Beach Electric System and Florida Power and Light furnish electricity. Certified Green County The Board of County Commissioners has decided as a matter of public policy, effective October 2008, that Indian River County shall become a certified ‘green” county under the auspices of the Florida Green Building Coalition, Inc. with a goal of becoming a sustainable community and county. It is the policy of the County that there is an important public interest in promoting the construction of energy-efficient and sustainable buildings. Government leadership in promoting these standards is vital to demonstrate the County’s commitment to energy conservation, saving taxpayers money and raising public awareness of environmental concerns. Some of the BCC’s accomplishments include:

• Certified as a Gold Status Florida Green County 2009-2014 • Completed construction of the Indian River County Transit Facility in 2012. The facility was designed

and constructed in compliance with the Florida Green Building Coalition Standards for commercial buildings. Operational standards include controls that enhance indoor air quality and ensure proper ventilation for employees, design specifications for energy reduction of 25% below normal, recycling of at least 75% of the construction waste, drought tolerant landscape materials, and furnishings manufactured with 25% recycled content.


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INDIAN RIVER COUNTY GOVERNMENT Indian River County is governed by a five member Board of County Commissioners (the “Commission”). Each member represents one of five districts, elected at large (Countywide) for staggered terms of four years. The Commission elects the Chairman and the Vice-Chairman. A County Administrator is appointed by the Board and is responsible for implementing the policies set forth by the Commission. The Administrator is charged with the fiscal control of the resources of the County as well. Shown below is a listing of the Commissioners by district and the expiration of their respective term:

District

Commissioner

Term Expires District I

Susan Adams

November 2020

District II

Joseph E. Flescher

November 2018

District III

Tim Zorc

November 2020

District IV

Peter D. O’Bryan - Chairman

November 2018

District V

Bob Solari – Vice Chairman

November 2020

*At the time of the adoption of the 2017/2018 budget, Joseph E. Flescher was Chairman and Peter D. O’Bryan was Vice Chairman.

The Commission apportions and levies County taxes and controls the expenditure of all County funds (see FINANCIAL ACCOUNTING STRUCTURE in next section). The County budget year begins on October 1 and closes on September 30 of the following year. Operating revenue is raised from ad valorem taxes, real and personal property taxes, and user fees with supplementation from state and federal sources. A further discussion of these sources can be found in the SUMMARY OF REVENUES section of this document. With these funds, the Commission operates a county road system, water and sewer system, solid waste disposal system, library system, public golf course, public shooting range and other recreational facilities. The County also possesses the power to establish, build, maintain, repair, protect and preserve these public facilities. Indian River County, as a whole, has a number of taxing authorities that can set ad valorem millage rates for various purposes. These consist of county, school, municipality, water management and independent authorities. However, as used throughout this document, Indian River County shall refer to only those county responsibilities under the BCC. Other elected officials, Constitutional Officers, serving county-wide are Property Appraiser, Tax Collector, Supervisor of Elections, Sheriff, and Clerk of the Circuit Court who also serves as the Clerk to the Board of County Commissioners. The Constitutional Officers' budgets are included in the County's General Fund. Reimbursement of 66.25% of the Sheriff's Law Enforcement Division's budget is received through fund transfers in from the M.S.T.U. The Property Appraiser's and the Tax Collector's budgets must be approved by the Florida Department of Revenue and are included in various county funds including the General Fund, Municipal Services Taxing Fund, Emergency Services District Fund, Land Acquisition Fund, Solid Waste Disposal District Fund and street lighting district funds. Although the funding for all Constitutional Offices is part of the General Fund, the BCC does not have direct responsibility for their operations. Each office is run autonomously within legal guidelines.


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The Clerk of the Circuit Court is responsible for maintaining the legal records of Indian River County and collecting all monies related to civil and criminal legal matters. In its other capacity as Clerk to the Board, this office is also required to keep the minutes of all Board of County Commission meetings and act as the accountant/ auditor for the Board through its Finance Department. It should be noted that the Budget Office, by contrast, reports to the Board of Commissioners. This arrangement provides for better internal control in the financial matters of the County. The Finance Department concerns itself with accounting for transactions that have already occurred, and the Budget Office is involved with analyzing transactions for their future impact (and in acting upon them, such as debt financing, for example). The Tax Collector is the County officer charged with the collection of ad valorem taxes levied by the County, along with the School Board, all special taxing districts, and all municipalities within the County. During FY 2009/10, the office also began implementing limited driver license services in all three offices. As of FY 2010/2011, the Tax Collector’s office provides full driver license services, including exams and road tests. Beginning in FY 2013/14, the Tax Collector’s office also provides Concealed Weapons Permits. The Property Appraiser is the County officer charged with determining the value of all property in the county, setting the assessment on all taxable property after taxes have been levied, and maintaining all records associated with this function. The Sheriff’s Department serves as the County government’s chief law enforcement agency. The Sheriff is charged with several responsibilities including: performing as conservator of the peace in the County, executing all processes of the various courts (and any other courts, processes, warrants and other papers directed to him), suppressing unlawful assemblies with a strong hand if necessary, and apprehending, without warrant, any person disturbing the peace and carrying said person to the proper judicial office for further proceedings according to law. The Supervisor of Elections is the County officer responsible for overseeing all local elections. The Supervisor is the official custodian of the voter registration books as well as any statements or other information that must be filed in accordance with Chapter 106 of the Florida Statues The chart below summarizes the BCC budget by governmental unit.

RESIDENTS OF INDIAN RIVER

COUNTY

CLERK OF CIRCUIT COURT

$1,032,814

SHERIFF

$48,500,000

SUPERVISOR OF ELECTIONS

$1,320,772

BOARD OF COUNTY

COMMISSIONERS $272,574,306

Property Appraiser

$3,447,397

Tax Collector

$1,465,104


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Board of County Commissioners Organization The Board of County Commissioners, itself, has two areas of direct report - the County Attorney and the County Administrator. The County Administrator is charged with the responsibility of supervising and administering all departments under the BCC's purview, as seen on the organization chart on the following page. An Assistant County Administrator and five (5) department directors report to the County Administrator regarding various functions of the County. Details of each area's responsibilities and budgets are provided under the BUDGET DETAIL section of this book. In addition to the BCC Departments and the Constitutional Officers, additional items included in the General Fund (and in the M.S.T.U. to a small extent) are expenditures associated with other State Agencies and non-profit organizations. For example, the County is responsible for funding the Medical Examiner, DFS State Health Department, and State mental health services. Additionally, the County funds certain costs associated with the judicial system, including a share of Public Defender and State Attorney expenses and some operational costs for the Judges. These are identified in separate divisions, for the most part, within the General Fund. Non-profit agencies such as the County’s designated Community Transportation Coordinator (currently, the Indian River County Senior Resource Association) and the Humane Society also receive funds from the County budget. These two are considered “quasi-nonprofit organizations” because they provide services the County would have to provide directly if these organizations did not exist. A summary listing of these expenditures and descriptions can be found at the end of the General Fund and M.S.T.U. detail budgets. In other instances, personnel on County payroll report functionally to other State, Federal and Non-Profit agencies. The Ag Extension and the Soil & Water Conservation divisions report to the County Community Development Director. These departments are shown with a dotted line under the Assistant County Administrator and Community Development Department on the Organization Chart on the following page. In summary, the Indian River County budget is developed by the compilation of expense information from a complex departmental and program structure into a financial accounting structure consistent with GASB (Governmental Accounting Standards Board).


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Indian River County Board of County Commissioners Departmental Organization

Residents of Indian River County 146,410

Clerk of Circuit Court

77.87 FT Sheriff 512 FT

Supervisor of Elections

10 FT

Board of County

Commissioners

Property Appraiser

39 FT Tax

Collector 51 FT

Assistant County

Administrator/ General Services

Finance Department

14.97 FT

Utilities Services Public Works

1.9

Emergency Base Grant

1 FT

Animal Control

6 FT

Planning Division 11 FT

County Attorney 6 FT

Risk Management

2.3 FT

Computer Services 8.5 FT

Geographic Info Systems

4 FT

Purchasing 2.5 FT

Emergency Services

Community Development

Office of Mgmt. & Budget

3.7 FT

Radiological Emergency

Preparedness 1.25 FT

Soil & Water Conservation

1 FT

Envir. Planning & Code Enforcement

6 FT

Human Resources

5 FT

Wastewater Treatment

18 FT

Water Production

17 FT

General & Engineering

16 FT

Customer Service 27 FT

Wastewater Collection

19 FT

Solid Waste Disposal District

10 FT

Water Distribution

27 FT

911 Coordinator

2.75 FT Ag

Extension 4 FT

Building Division 30 FT

Metropolitan Planning Org.

4 FT

IRCLHAP / SHIP Program

1 FT

Emergency Management

4 FT

County Administrator 1.35 FT

Road & Bridge 79 FT

Facilities Management

19 FT

Fleet Management

7 FT

Rental Assistance 4 FT

Parks and Recreation

56.3 FT

Assistant to Admin. 1 FT

Commission Office 8 FT

Veterans Service

2 FT

Shooting Range 5 FT

Libraries 36 FT

Mailroom Switchboard

1 FT Human Services 1 FT

Engineering 27 FT

Traffic 22 FT

Secondary Road Const. 4.1 FT

Stormwater 5 FT

Coastal Engineering

3 FT

Telecomm. 2 FT

Golf Course 3 FT

Osprey Marsh 2 FT

Fire/Rescue 286 FT


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COUNTY GOALS

MISSION STATEMENT To protect and promote the general welfare of our residents and visitors and preserve and enhance the quality of life in our community and its natural resources through effective planning and implementation of services, policies, laws, and regulations.

County Goals and Objectives Presented below is a listing of Indian River County’s organizational goals for FY 2017/2018. The Board of County Commissioners, County Administrator, and senior management staff have developed these goals to provide a long-term "vision" for the organization. The Commission sets the overall policies of the organization, and the County Administrator works with senior management to implement these policies. Goals outlined here have been set by staff to meet the policies of the Commission, and will provide a framework for the operations of the County government. In an effort to tie the county’s short and long term goals with each individual department, objectives to meet these goals have been established. Below is a goal link guide that can be used to match most departments’ performance measures of workload, efficiently and effectiveness to the County’s objectives. Public Safety: Goal: To protect lives, the environment and property by providing prompt, skillful and

cost effective safety services. A good example of this can be found on page 208

Objectives/Goal Link Guide: PS-1 County staff is prepared to respond to emergencies and other life threatening events in a timely and cost

efficient manner. PS-2 Permits/certifications issued by County ensure safety criteria have been met. PS-3 County staff is competent, well trained and certified. PS-4 Residents are given the means and opportunity to have their safety needs addressed and responded to. General Government: Goal: Provide effective planning and implementation of services, policies, laws and regulations.

A good example of this can be found on page 115 Objectives/Goal Link Guide: GG-1 Residents are welcomed to participate in governmental activities and have convenient access to County

information. GG-2 All appropriated funds and grants monies will be utilized in the most efficient manner in order to provide the

maximum benefit.


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COUNTY GOALS General Government (cont’d) Objectives/Goal Link Guide: GG-3 County staff cooperates and coordinates with other governmental bodies for the greater good of the

community. GG-4 County staff works toward achieving entity wide goals and objectives by being well informed and skilled in administering their job duties. GG-5 Employees are provided with a safe, fair and lawful working environment conducive to productivity. Physical Environment: Goal: Safeguard, conserve and enhance the County’s natural resources in a manner

that maximizes their functions and values.

A good example of this can be found on page 203 Objectives/Goal Link Guide: PE-1 Residents participate in conservation practices to conserve natural resources. PE-2 All appropriated funds and grants monies will be utilized in the most efficient manner in order to provide the maximum benefit. PE-3 County staff strives to conserve resources, maintain uninterrupted customer services and repair infrastructure in a timely manner. PE-4 Natural resources are protected from conditions that may be harmful or detrimental to their ongoing existence. PE-5 Residents are provided with quality services at the most efficient cost. Transportation: Goal: Provide and maintain roads, bridges and other related facilities incidental to

the safe and adequate flow of vehicles and pedestrians.

A good example of this can be found on page 199 Objectives/Goal Link Guide: T-1 County roads are well designed and maintained. T-2 All appropriated funds and grants monies will be utilized in the most efficient manner in order to provide the

maximum benefit. T-3 County staff is prepared and experienced in responding to transportation issues which need

immediate attention. T-4 Permit regulations are implemented to ensure a safe, efficient and well planned transportation system.


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COUNTY GOALS (cont’d) Human Services: Goal: Protect and promote the general welfare of County residents and the community

as a whole. A good example of this can be found on page 123

Objectives/Goal Link Guide: HS-1 Residents are made aware of programs and assistance available to help meet their basic needs. HS-2 County staff is knowledgeable and experienced in administering services which aid the public. HS-3 All appropriated funds and grants monies will be utilized in the most efficient manner in order to provide

the maximum benefit. HS-4 Families are secure, stable and have access to both affordable housing and physical care. Culture/Recreation: Goal: Preserve and enrich the County’s quality of life for residents and visitors

through diverse recreational and cultural opportunities.

A good example of this can be found on page 163 Objectives/Goal Link Guide: CR-1 Residents are aware of and provided with well equipped and maintained recreational facilities. CR-2 Events and programs are easily accessible for all age groups. CR-3 County staff is trained and qualified to carry out their assigned job duties. CR-4 Diverse recreational activities are provided throughout various county locations. CR-5 All appropriated funds and grants monies will be utilized in the most efficient manner in order to provide the maximum benefit. CR-6 Residents actively participate by volunteering throughout the community, therefore helping to reduce

costs.

Performance Measure definitions:

Workload – These measures reflect the amount of processing, output, or activities performed in order to assess productivity levels.

Efficiency- These measures help to determine the amount of resources (e.g. time and money) allocated to achieve the department’s desired outcome. Effectiveness- These measures evaluate how well the department accomplished its goals or intended results.


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Key Goals for FY 2017/2018 Public Safety: To protect lives, the environment and property by providing prompt, skillful and cost effective safety services. County staff is prepared to respond to emergencies and other life threatening events in a timely and cost efficient manner. • Open Station 14 off 26th Street for responses • Meet with local and regional emergency departments to gather ideas for new treatment modalities. • Look at reorganizing staff to cover the increase in demand for calls and training • Work closely with county healthcare providers to identify and respond to epidemic type situations. • Seek cost reduction programs as they relate to Emergency Services Fleet parts, vendors, and suppliers. • Solicit and actively look for the best cost comparative option for purchasing medical supplies • Monitor the effects of Fire-Rescue Station 14 and 15’s response zone to average response times • Train for active shooter incidents with Sheriff’s office General Government: Provide effective planning and implementation of services, policies, laws and regulations. All appropriated funds and grants monies will be utilized in the most efficient manner in order to provide the maximum benefit.

• Work with new benefits consultant to evaluate benefit plan and make recommended improvements – targeting pharmacy spend

• Modify the Purchasing Manual to improve workflow and reduce departmental staff time required for small dollar purchases.

• Target vehicle claims reduction through safety awareness and training. • Implement and deploy Esri’s ArcGIS Enterprise server software to expand sharing of GIS maps,

applications, and geographic information to County staff and field users.

Physical Environment: Safeguard, conserve and enhance the County’s natural resources in a manner that maximizes their functions and values.

County staff strives to conserve resources, maintain uninterrupted customer service and repair infrastructure in a timely manner.

• Operate and maintain Egret Marsh Stormwater Park and PC Main Screening System to reduce pollution to the Indian River Lagoon and to comply with TMDL limits.

• Continue to streamline the collection and processing of recyclables to increase the recycling rate and further reduce the operating cost.

• Work with field staff to continue flushing the water distribution system in order to maintain water quality throughout the system


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Key Goals for FY 2017/2018 (cont’d) Transportation: Provide and maintain roads, bridges and other related facilities incidental to the safe and adequate flow of vehicles and pedestrians. Maintain County roads that are well designed.

• Conduct County-wide signal maintenance assessment. • Reduce response times to road and bridge service requests. • Replace approximately 60 failing culverts in a timely manner • Conduct various Pavement Markings Improvements Human Services: Protect and promote the general welfare of County residents and the community as a whole. Residents are made aware of programs and assistance available to help meet their basic needs. • Maintain Indian River County’s affordable housing partnership with lenders, builders, and housing

non-profit organizations. • Enhance public awareness of the SHIP program throughout the county. • Continue outreach program to assist veterans and their families in obtaining benefits they are entitled

to, from the various federal, state, and county Agencies.

Culture/Recreation: Preserve and enrich the County’s quality of life for residents and visitors through diverse recreational and cultural opportunities. Diverse recreational activities are provided throughout various county locations. • Procure programs, events and tournaments at the Intergenerational Recreation Center to serve the

young and the young at heart. • Develop recreational shooting clubs to increase usage of the shooting range. • Complete construction of boardwalks/public access improvements at Ansin Tract Conservation Area,

Round Island South Conservation Area, Harmony Oaks Conservation Area and South Oslo Riverfront Conservation Area.

• Provide youth and adults with opportunities to “Learn to Swim “ and become proficient in the water. • Continue to permit, construct, and promote artificial reefs offshore of Indian River County. • Continue to implement public outreach programs on sea turtles, natural resources, and dune vegetation.


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Matrix of Primary County Goals by Department The table below indicates which departments are responsible for the implementation of FY 2017/2018 key goals. Refer to the Budget Details section of this document for each department’s specific activities planned for FY 2017/2018 in support of these goals.

Department/ Division Publ

ic S

afet

y

Gen

eral

G

over

nmen

t Ph

ysic

al

Envi

ronm

ent

Tr

ansp

orta

tion

Hum

an S

ervi

ces

Cul

ture

/ R

ecre

atio

n

Department/ Division Publ

ic S

afet

y

Gen

eral

G

over

nmen

t

Phys

ical

En

viro

nmen

t

Tran

spor

tatio

n

Hum

an S

ervi

ces

Cul

ture

/ R

ecre

atio

n

Clerk of Circuit Court X Land Acquisition X Sheriff X Beach Restoration X

Supervisor – Elections X Fleet Management X

Property Appraiser X Recreation X

Tax Collector X Community Development X

B.C.C. X County Planning X

County Attorney X Environmental Planning X

County Administrator X IRCLHAP / SHIP X

General Services X Metro. Planning Org. X

Public Libraries X Building Division X

Law Library X Utility Services X

Purchasing X Water X

Mailroom X Wastewater X

Veterans Services X Sludge Facility X

Telecommunications X S.W.D.D. X

Ag Extension X Emergency Management X

Soil & Water X Fire Rescue X

Rental Assistance X Radiological Emergency X

Shooting Range X EM Base Grant X

Golf Course X Animal Control X

Public Works X 911 Coordinator X

Facilities Management X Human Resources X

Engineering X Budget Office X

Roads & Bridges X Risk Management X

Traffic X Human Services X

Parks Division X Youth Guidance X

Stormwater X GIS/Computer Services X


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FINANCIAL POLICIES Indian River County’s financial policies set forth the basic framework for the overall fiscal management of the County. These policies assist the decision making process of the Board of County Commissioners and the administration by providing guidelines for evaluating both current activities and proposals for future programs. Objectives of Financial Policies The objectives of Indian River County’s financial policies are listed below: • Provide clear direction to County staff in managing the County’s finances, developing and adopting a budget, and

ensuring the efficient and effective delivery of services. • Increase bond ratings by Standard & Poor’s and Moody’s Investment Service for Indian River County debt to the

highest rating possible. • Provide careful fiscal planning and healthy long-term financial management of all County resources and

activities. • Comply with all statutory requirements of the State of Florida, County ordinances, and the standards set by the

Government Finance Officers Association for budget development and financial management. Budgeting Process Summary of Statutory Requirements Indian River County has an important responsibility to its citizens to correctly account for public funds, to manage County finances wisely, and to plan for adequate funding of services desired by the public. Chapters 129 and 200 of the Florida Statutes establish legal procedures for Counties to follow when determining their individual budgets, as well as the annual tax, or millage that ultimately results from those budgets. The County incorporates these statutory provisions (as well as those General Accepted Accounting Principles specific to state and local governments) into all financial policies set forth by the County. Chapter 129 of the Florida Statutes, titled “County Annual Budget” requires all Counties to establish “an annual budget for such funds as may be required by law or by sound financial practice and generally accepted accounting principles. The budget shall control the levy of taxes and the expenditure of money for all county purposes during the ensuing fiscal year.” Indian River County naturally observes this requirement, and, as a matter of policy and of law, also follows and incorporates other subsections of this chapter, including such key principles as:

1. Chapter 129.01 (2)(b): “The budget shall be balanced . . . the total of the estimated receipts including balances brought forward, shall equal the total of the appropriations and reserves.”

2. Chapter 129.01 (2)(b): The budget. . . “shall conform to the uniform classification of accounts prescribed by the appropriate state agency.” 3. Chapter 129.01(2)(c)(1): “A reserve for contingencies may be provided in a sum not to exceed 10 percent of the total of the budget.” The reserve creates a pool of unallocated funds that may be needed for expenses not foreseen or contemplated when the original budget was created, such as storm emergencies. 4. Chapter 129.01(2)(c)(2): “A reserve for cash balance to be carried over may be provided for the purpose of paying expenses from October 1st of the ensuing fiscal year until the time when the revenues for that year are expected to be available.” A cash balance reserve essentially pays expenses for a County until revenues from ad valorem (property) taxes are levied and collected.


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FINANCIAL POLICIES (Cont’d) 5. The Chapter 129.02 requirement that each budget “conform to . . . specific directions and requirements” are an important part of Indian River County’s policies with respect to its budgetary presentation. Specific financial guidelines are laid out in this section for the General Fund, the County Transportation Fund, the fine and forfeiture fund, and any capital outlay reserve and capital budget funds, as well as special district funds and bond interest and sinking fund budgets. 6. Using specific procedural guidelines, as established in Chapter 129.06(2), the County Commissioners may amend the current year budget: a. for unanticipated receipts related to a particular fund b. for appropriations of expenditures within a particular fund c. for appropriations from the reserves of a particular fund d. for transfers between funds

Chapter 200, titled, “Determination of Millage” defines how Florida counties must proceed with respect to raising operating monies through taxation of real, personal and intangible property, both before and after the final budget is established. The responsibilities of the Property Appraiser, the Tax Collector and the Board of County Commissioners with respect to this duty are detailed here. In addition, this chapter places special emphasis upon the legal requirement that the proposed millage rates be advertised (and how, when, and where they are to be advertised) to the general public well in advance of their finalization, in order to allow the public ample opportunity to respond to them through public hearings. It is the policy of Indian River County to follow these procedures in order to comply with Florida law. Basis of Budgeting In keeping with Chapter 129.06(1)(a) of the Florida Statutes, Indian River County adopts budgets for all governmental funds on a modified accrual basis. Under this method, revenues are recognized when they become both “measurable” and “available” to finance expenditures of the current period. Expenditures are recognized when the liability is incurred in most cases, except for: (1) inventories of materials and supplies which may be considered expenditures either when purchased or when used; (2) prepaid insurance and similar items which need not be reported; (3) accumulated unpaid vacation, sick pay, and other employee benefit amounts which need not be recognized in the current period, but for which larger-than-normal accumulations must be disclosed in the notes to the financial statement; (4) interest on special assessment indebtedness which may be recorded when due rather than accrued, if approximately offset by interest earnings on special assessment levies; and (5) principal and interest on long-term debt which are generally recognized when due. All budgets are prepared and implemented in accordance with GASB Statement 34. The budgets for Proprietary Funds are adopted on an accrual basis. In accrual-basis accounting, income is realized in the accounting period in which it is earned, regardless of when the cash from these revenues is received. Expenses are recorded as they are owed, instead of when they are paid. In these funds, depreciation expense is budgeted and expenditures for capital outlays are not included in budget totals. The basis of budgeting is the same as the basis of accounting used in the audited financial statements for governmental and proprietary funds. Fund balance allocations (residual unappropriated liquid assets resulting from the prior year’s operations) are budgeted as revenue under the title “Cash Forward Revenues” on a budgetary basis, but are eliminated on a Generally Accepted Accounting Principles (GAAP) basis for final reporting. Cash Forward Expense is budgeted for the purpose of carrying funds into the next year. Similarly, this expense is eliminated for the GAAP basis of final reporting.


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Capital Budgeting-the Capital Improvement Plan Chapter 163 of the Florida Statutes addresses the ‘power and responsibility’ of the ‘several incorporated municipalities and counties’ to “plan for their future development and growth” in a way that protects “human, environmental, social and economic resources; and to maintain, through orderly growth and development, the character and stability of present and future land use and development in this state.” With that in mind, counties are required to create and maintain comprehensive plans following the reporting criteria outlined in Chapter 163. One component of the comprehensive plan is a “capital improvements element designed to consider the need for, and location of, public facilities in order to encourage the efficient utilization of such facilities.” (F.S.163.3177 (3)(a)) To comply with this section of the Florida Statutes, Indian River County maintains a Capital Improvements Plan (CIP), covering a five-year period. The plan is updated annually, and the County Budget Officer determines the amount of funds available for improvements. Please see the CAPITAL IMPROVEMENTS PLAN section of this book for a detailed explanation of the CIP policies. The County defines capital outlay as fixed assets that have a value of $1,000 or more and have a useful economic lifetime of more than one year, or assets of any value if the nature of the item is such that it must be controlled for custody purposes as a fixed asset. Capital improvements are defined by the County as physical assets, constructed or purchased, that have a minimum useful life of five years. These may include buildings, recreational facilities, road and drainage structures, water and wastewater structures, and equipment. The County defines a capital project as a project to acquire or improve an asset with an anticipated life exceeding one year and includes land acquisition, construction, repair or structural improvement of a facility, engineering and design for a facility, and acquisition or repair of equipment. Revenue Policies • Indian River County will attempt to maintain a diversified and stable revenue stream to provide protection

against short-term fluctuations in any one revenue source. • The County will attempt to obtain additional major revenue sources as a way of ensuring a balanced budget. • The County will follow an aggressive policy of collecting revenues. • The County will review fees/charges for services annually to ensure that rate structures allow charges to grow

enough to cover the increasing costs of providing the service. • The County will consider market rates and charges levied by other public and private organizations for

similar services when establishing tax rates, fees, and charges. • The County will budget only 95% of all anticipated operating revenues pursuant to Florida Statute 129.04

(Cash forward revenues and fund transfers in must be budgeted at 100%). • The County utilizes the Office of Economic & Demographic Research website,

(http://edr.state.fl.us/Content/revenues/index.cfm) issued by the State of Florida to determine estimates for state revenues (i.e., Optional sales tax, state revenue sharing, County gas taxes).

• The County will adhere to the Florida Statutes in determining how state revenues may be spent. • The County will budget revenues taking into consideration the local economy, changing priorities, and the

receipt of unbudgeted revenues. Staff will also maintain reasonable estimates to avoid a revenue shortfall. • The County will organize the budget so that revenues are related to expenditures whenever possible.


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Operating Policies • The County will attempt to maintain its present service level for all priority and essential services. No new

services will be added without appropriate trade-offs. • The County will maintain a budgetary control system to ensure adherence to the budget, and will prepare regular

reports comparing actual revenues and expenditures to budgeted amounts. • The County will integrate performance measurement and productivity indicators with the budget, which will be

used to evaluate any departmental requests for increased funding within a particular year. • The Building Division, Golf Course, Solid Waste Disposal District, and Utilities will be self-supporting. • The County will operate in a financially responsible manner and spend within its resources at all times. • The operating and capital budgets should be determined concurrently. Proper balance between current and long-

term requirements shall be maintained. • The County will continue to work with the state legislature to ensure that programs impacting County government

are designed to provide appropriate resources to fund service requirements. • The use of new technologies and practices that increase productivity and lower costs is strongly encouraged. • The County will adhere to its ‘Outside Agency Funding Policy” with respect to five ‘classes’ of community

agencies: Nonprofits, Children’s Services, Tourist Development, Quasi-nonprofit and State. This policy details the application process, supporting documentation (i.e. tax returns, proof of nonprofit status, auditor’s reports if necessary, etc.) and deadline criteria each class must meet in order to be considered for funding in a particular year. Upon successful and timely completion of all paperwork, the policy also outlines how funding levels will be determined for each class, as well as the agency’s fiscal responsibilities upon any award it is granted.

Investment Policies • Disbursement, collection, and deposit of all funds will be managed to ensure maximum cash availability. • The County will strive to maximize the return on the investment portfolio. However, the primary objective will

remain the preservation of capital in accordance with the County’s ordinances and prudent investment practices. • Indian River County has a written investment policy as required under Florida Statutes Chapter 218.415. The

investment policy, along with Florida Statute 218.415, set various restrictions on allowable investments for County funds. Surplus public funds are only to be invested in: obligations guaranteed by the United States government, and interest bearing time deposits or savings accounts in banks or savings and loans situated in Florida (provided such deposits are secured by collateral as may be described by law). Other investment opportunities allow for the purchase of various government obligations, including the Federal Home Loan Mortgage Corporation and the Federal National Mortgage Association. Still, other investments may include the State of Florida Local Government Investment Trust, money market funds rated “AAAm” or “AAAm-g”, and finally, repurchase agreements with a term of one year or less that are collateralized by direct U.S. government obligations (with limitations). Derivatives, reverse repurchase agreements, or similar forms of leverage are strictly prohibited. An investment Advisory Committee was formed to supervise the investment activities of the County. The committee meets each quarter and reviews current holdings and investment returns of the portfolio.


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Debt Policies • The County will issue bonds only for capital improvements and general obligations. Long-term debt will not be

used to fund operating activities. • The County will issue notes for bond anticipation purposes only. • The County will publish and distribute an official statement for each bond and rate issue. • General obligation debt will not be used for enterprise activities. All such bonds will be supported by revenue

from operations. • The County will not issue long-term debt with maturity longer than the useful life of the project or item funded. • The County will maintain a bond retirement fund reserve, which is equivalent to the amount of debt service due

on tax supported general obligation bonds in the next fiscal year. • The County will use voted general obligation debt to fund general purpose public improvements, which cannot

be financed from current revenues or the unreserved portion of the non-voted debt capacity. • Indian River County will use debt financing when appropriate. It will be judged appropriate only when non-

continuous capital improvements are desired and when it can be determined that future citizens will receive a benefit from said improvements.

• If Indian River County utilizes long-term debt financing, staff will ensure that the debt is soundly financed by

following several guidelines. First, the cost/benefit ratio of the improvement must be positive. Revenue sources that will be used to pay the debt will be conservatively projected. Also, no improvement shall be financed over a time period greater than the useful life of said improvement.

• Every effort will be made to limit the amount of general obligation debt. All general obligation debt will be used

only for public purposes. • Where possible, the County will use special assessment, revenue, or other self-supporting bonds and avoid the use

of general obligation debt. • Indian River County will maintain solid relationships with bond rating agencies, and will keep them updated

about its financial condition or any other relevant information.


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Fund Balance and Reserve Policies Reserve for Contingencies: Indian River County will establish a reserve to pay for expenses caused by:

a. events that could not have been anticipated during the budget process and without funding would cause material deficiency to the County, b. shortfalls caused by revenue declines, c. new, unfunded federal programs requiring immediate funding.

The level of reserve for contingency in each fund will be determined through the budget appropriation process and in accordance with Florida Statutes. Any department wishing to obtain additional funding from this reserve will be required to submit a detailed request substantiating the need for the funds, which shall include an explanation as to why the item couldn’t wait until the next fiscal year budget. The request will then be reviewed by the Budget Office and the County Administrator’s Office before placement on the agenda, with ultimate approval or denial voted on by the Board of County Commissioners via budget amendment.

Fund Balances: The County will strive to maintain an overall fund balance equal to 30% of the annual budget in all of its taxing funds, which provides a 3-month cushion for operating expenses. The three-month reserve is necessary due to the timing of property tax levies in the State of Florida. Although the fiscal year begins in October, property tax monies are not typically received until mid to late December, which would require the County to operate in a deficit position for the first two months of the fiscal year without this reserve. Additionally, reserves are needed in the event of a major disaster impacting the county. In 2004, the county was struck by two hurricanes in the month of September. Reserve funds are needed in order to allow the county to respond to such events without facing serious financial impediments. County policy is to maintain fund balance levels and prohibit the use of fund balance to fund recurring expenses. On September 21, 2010 the Board of County Commissioners adopted a revised fund balance and reserve policy. The new policy follows the recent Governmental Accounting Standards Board (GASB) issued Statement No.54, Fund Balance Reporting and Governmental Fund Type Definitions. This latest standard does not alter the total amount reported as fund balance; however it changes the categories and terminology used to describe its components. The new categories change the focus from “financial resources available for appropriation” to “the extent to which the government is bound to honor constraints on the specific purposes for which the amounts in the fund can be spent”. Please find a highlight of these policy establishments below which pertain to the General and M.S.T.U. funds: • Emergency and Disaster Relief Reserve – A balance equal to 5% of budgeted operating expenditures for the

current fiscal year for the purpose of responding to natural and man-made emergencies. These funds may only be used in the event of such an emergency. In the event this reserve is needed, the County will attempt to replenish the reserve over a five year period.

• Budget Stabilization Reserve – A balance of no less than 5% of budgeted operating expenditures for the current

fiscal year for the purposes of budget stabilization. These funds may only be used in the event of revenue declines, unanticipated expenditures or unfunded mandates. The use of budget stabilization reserves should not exceed three years. After this time, the County will attempt to replenish the reserve over a five year period.


42

Fund Balance and Reserve Policies (cont’d) • Unassigned Fund Balance – The County will maintain the goal of 20% of the budgeted annual operating

expenditures for the current year in General and the M.S.T.U. Fund, which provides approximately a 2 ½ - month cushion for operating expenses. County policy is to maintain fund balance levels and avoid the use of fund balance to fund reoccurring expenses.

The remaining taxing funds, Utilities Operating Fund, and the Solid Waste Disposal District have similar reserve amounts, although the terminology differs due to accounting principles. The reserve thresholds for the remaining funds will be determined by the County Administrator or his designee on a case by case basis due to the varying nature of these funds. The policy for the Emergency Disaster Relief Reserve and the Budget Stabilization Reserve may only be set or amended by the Board of County Commissioners. The remaining thresholds within the policy may be changed as needed by the County Administrator or his designee.


43

FINANCIAL ACCOUNTING STRUCTURE All operations of Indian River County are accounted for by the use of fund accounting. This system ensures the accountability of the County to its citizens, other governments, and creditors. Various funds are established to track transactions for different types of resources. Each fund is a separate entity with its own resources, liabilities, and residual balance. Departments within the County formed to carry out a specific function (e.g. Recreation) are identified and accounted for within the system. Departmental functions may be funded from a number of established funds. Some homogeneous funds are consolidated for budget development and presentation. Funds with similar objectives, activities, and legal restrictions are placed in one of three groups for reporting purposes:

Types of Funds Governmental Funds: These funds account for general governmental activities, such as law enforcement, which are largely supported by taxes and fees. They are reported using a “spending” or current financial flow measurement focus and a modified accrual basis of accounting. Governmental Funds include the following:

• The General Fund and the Municipal Services Taxing Unit (M.S.T.U.) account for all resources not reported in other funds. Most countywide activities are accounted for here.

• Special Revenue Funds account for resources received from special sources dedicated or restricted to specific uses (such as certain grants and assessments).

• Debt Service Funds are utilized for reporting the accumulation of resources for, and the payments of principal, interest, and other costs associated with long-term debt.

• Capital Projects Funds account for the accumulation and use of resources for the construction/ acquisition of buildings, land, infrastructure, and other capital facilities (i.e.; parks and road improvements).

Proprietary Funds: These funds account for those activities, which are provided by government on a basis consistent with private enterprise. They are reported using a cost of service, or flow of economic resource measurement focus and a full accrual basis of accounting. Proprietary Funds fall into two groups as shown below:

• Enterprise Funds account for activities, such as water and sewer service, which are similar to those provided by a private enterprise. Operating costs of such funds are paid from user charges or other non-governmental revenue.

• Internal Service Funds are used for operations the County provides in-house which would otherwise be purchased from commercial suppliers (like fleet management). Revenues for these funds come from charges paid by other departments using the services.

Fiduciary Funds: These funds account for assets belonging to others, such as performance bonds and escrows, which are under County control. Agency and expendable trust funds are accounted for like governmental funds. Non-expendable trusts are accounted for in the same manner as proprietary funds. Major Funds: Funds whose revenues, expenditures/expenses, assets, or liabilities (excluding extraordinary items) are at least 10 percent of corresponding totals for all governmental or enterprise funds and at least 5 percent of the aggregate amount for all governmental and enterprise funds as defined by GASB 34 requirements. Any other fund may be reported as a major fund if the government's officials believe that fund is particularly important to financial statement users. Major Funds are identified on the following pages by an (*) asterisk. Non-Major Funds: Funds that are not considered Major and can be reported in the aggregate as defined by GASB 34 Requirements.


44

Description of All Funds Ad Valorem Taxing Funds Ad Valorem Taxing Funds are used to account for all funds financed in part by the collection of ad valorem taxes. Some of the funds are for specific uses, such as providing fire services, while others support a wide range of activities. *001 - General Fund: The General Fund is the General operating fund of the County. It is used to account for all financial resources, except those required to be accounted for in another fund. The majority of funding is from ad valorem (property) taxes. The collection and disbursement of monies to the Constitutional officers (the Clerk of the Court, Sheriff, Tax Collector, Property Appraiser and Supervisor of Elections) is accounted for in this fund. *004 - M.S.T.U.: The Municipal Service Taxing Unit covers all those expenditures related to the unincorporated areas of the County. Its major sources of financing are ad valorem (property) taxes and franchise taxes. *111 - Transportation Fund: This fund accounts for expenditures incurred for the maintenance and repair of County roads. More than half the funding is supplied by transfers in from the General Fund and the M.S.T.U.; therefore, it is presented with the Ad Valorem Taxing Funds area. Most of the remaining financing is provided by the 5th and 6th cent gas tax. *114 - Emergency Service District: Accounts for the expenditures of providing fire protection, rescue, advanced life support, and other emergency services to property and persons within the County. The district became consolidated effective October 1, 1992. The majority of financing is provided by ad valorem taxes. 245 - Environmentally Sensitive Land Acquisition Bonds 2004 - Accounts for the accumulation of ad valorem taxes to pay the principal and interest on the Land Acquisition Bonds. These are General Obligation Voted Debt. A referendum authorizing the issuance of $48.6 million was passed in November 2004. The bonds were issued in June 2006. Solid Waste Disposal District *411 - Solid Waste Disposal District: Accounts for the revenues, expenses, assets and liabilities associated with the County landfill and recycling program. The Solid Waste Disposal District (S.W.D.D.) is a separate assessment district, accounted for as an enterprise fund, with its primary funding coming from non-ad valorem service assessments and user fees. *Considered to be a Major Fund for Indian River County per Comprehensive Annual Financial Report (CAFR) based on GASB 34 requirement or management’s decision that the fund is significant and important to the reader


45

Special Revenue Funds Special Revenue Funds are used to account for the proceeds of specific revenue sources - other than major capital projects that are equally restricted to expenditures for specified purposes. Florida Statues = F.S., County Code= C.C. The following are special revenue funds: *102 - New Road Improvement Fees: (F.S.163.31801, C.C. Ch 1010) To account for the receipt of traffic impact fees received under the revised traffic impact fee program and districts established in 1998. Funds are used for the upgrading and construction of roads and bridges. *103- County Wide Impact Fees: (F.S. 163.31801, C.C. Ch 1000-1009) To account for the receipt of new countywide impact fees. Funds are used for the upgrading and construction of public facilities. 106 - Court Facilities: (F.S. 939.18) Accounts for expenditures for improvements to court facilities. Financing is by additional fees collected by the court system. 108 - Section 8 Rental Assistance: (Federal Grant) Accounts for the provision of rental assistance for low-income housing. Financing is provided by a grant from the U.S. Department of Housing and Urban Development. *109 - Secondary Roads Construction: (F.S. 206.41) Accounts for the expenditures of road and bridge construction. Financing is provided by collections of the additional 6 cents in gas tax by the State of Florida, which are transmitted to the County on a monthly basis. 112 - Special Law Enforcement: (F.S. 932.7055 & 775.083(2)) Accounts for the expenditures associated with providing law enforcement equipment for the Sheriff’s Department. Financing is provided by confiscation of monies and property in accordance with Section 932.704 of the Florida Statutes. 117 - Tree Ordinance Fines: (C.C. Ch 927) Accounts for fines assessed against individuals for illegal removal of protected trees. Funds are used for park improvements. 119 - Tourist Development Fund: (F.S. 125.0104) Accounts for 1 ½ cents of the total levy of 4 cents of the Local Option Tourist Development Tax (4% as of February 2001). Funds are used to attract tourism trade and for the benefit of County residents. 120 - 911 Surcharge: (F.S. 365.172(9)) Accounts for the receipt of the 911 surcharge on all telephone bills for customers within the County. Monies are used to pay the operating costs of the 911 Emergency Center. 121 - Drug Abuse: (F.S. 893.165 & 938.21) Accounts for the collection of fines on criminal drug cases and grant funding under the State Anti-Drug program. Monies are used for drug prevention and education programs. 123 - IRCLHAP/SHIP: (State Grant) Accounts for the Indian River County Local Housing Assistance Trust Fund pursuant to the State Housing Initiatives Partnership (SHIP) Program that provides the funding. Monies are used to assist in providing local affordable housing through such activities as impact fee, down payment and home rehabilitation low-or no-interest loans and grants to eligible applicants. *Considered to be a Major Fund for Indian River County per Comprehensive Annual Financial Report (CAFR) based on GASB 34 requirement or management’s decision that the fund is significant and important to the reader


46

Special Revenue Funds (Cont’d) 124 - Metropolitan Planning Organization: (Federal & State Grant) Accounts for the collection of pass-through Federal FL/Sec. 112 funding through a joint participation agreement between the FDOT and the Indian River County Metropolitan Planning Organization (MPO). The MPO is a legislative agency responsible for transportation planning in the urbanized area of Indian River County. 125 - Land Acquisition: Accounts for expenditures incurred in the purchase of environmentally sensitive land. Financing is provided by bond proceeds from the voted debt Environmentally Sensitive Land Acquisition Bonds. 126 - Multi-Jurisdiction Trust Fund: (F.S. 932.7055) Accounts for project generated criminal income (P.G.I.) by the Multi-Agency Criminal Enforcement Unit (M.A.C.E.). Under the terms of the anti-drug grant, all revenue generated from property confiscated by the M.A.C.E. unit must be deposited in a separate fund. This money cannot be appropriated without permission from the State of Florida. 127 - Native Uplands Acquisition: (C.C. Ch 929) Accounts for expenditures related to the acquisition of native habitat preserve areas and for the management of such lands. Funding is provided by developers of property who pay to mitigate native uplands destruction where native upland plant communities will be destroyed. 128 - Beach Restoration: (F.S. 125.0104) Accounts for 1 ½ cents of the total levy of 4 cents of the Local Option Tourist Development Tax (4% as of February 1, 2001). Funds are used for beach restoration for the benefit of County residents. 129 - Community Development Block Grant/Neighborhood Stabilization Program (NSP) Grant: (Federal Grant) Accounts for the collection of CDGB grant monies to be used for improving disadvantaged communities. This fund also accounts for grant funds received for the Federal Neighborhood Stabilization Fund Program to rehabilitate and re-inhabit foreclosed properties in the County. 130- Community Development Block Grant/NSP III Grant: (Federal Grant) This fund accounts for grant funds received for the Federal Neighborhood Stabilization Fund Program to purchase and develop abandoned, vacant, and foreclosed properties in the County. This grant focuses on a targeted area and will be implemented by Indian River Habitat for Humanity. 133 - Florida Boating Improvement Program: (F.S. 328.72) Accounts for boat registration fees, which may be used for recreational channel marking, public launching facilities, and other boating-related activities. 134 - Library Bequests: Accounts for specified expenditures incurred by Indian River County Libraries. Funding is provided by donations made to the libraries. 135 - Disabled Access Program: (F.S. 316.008) Accounts for the collection of fines charged on parking tickets for illegally parking in handicapped assigned parking spots. Indian River County uses these funds to make County facilities ADA (Americans with Disabilities Act) compliant. 136 - Intergovernmental Grants: (Federal & State Grants) Accounts for miscellaneous grants received by Indian River County. Among these are grants from the Department of Housing and Urban Development (HUD), the Department of Community Affairs (DCA), and the Department of Environmental Protection (DEP).


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Special Revenue Funds (Cont’d) 137 – Traffic Education Program: (F.S. 318.1215) The “Dori Slosberg Driver Education Safety Act” passed by the Florida Legislature during the 2002 Legislative Session, provides resources to fund successful driving programs in schools. The state law lets counties raise money for driver education through a $3 traffic ticket surcharge. The Board of County Commissioners awarded annual grants from these funds based on applications from public and nonpublic schools. The Board repealed this fine in Sept 2006. The Board reinstated the program on February 17, 2015 increasing the fine to a $5 traffic ticket surcharge. 138 - Disaster Recovery Grant: Accounts for FEMA grants received for storm relief. These funds will be used for Rockridge Flood /Drainage and Sanitary Sewer, West Wabasso Water Line Extension and Fire Stations renovation and replacement and the Hurricane Housing Recovery Program (HHR). HHR’s intent is to increase the availability of affordable housing units in the County by providing low or no-interest loans for down payments and closing costs, loans or grants for impact fees, and loans or grants for renovation of substandard housing units. 140 - Court Facility Surcharge Fund: (F.S. 318.18) Counties are required by Article V of the State Constitution to fund the cost of construction or lease, maintenance, utilities, and security of facilities for the circuit and county courts, public defenders’ offices, state attorneys’ offices and the offices of the clerks of the circuit and county courts performing court-related functions. This fund accounts for the collection of a $15 court facility surcharge on traffic violations to fund the facilities needs of the court system. 141 - Additional Court Costs: (F.S. 939.185) Accounts for additional court costs assessed by the county to provide funding for various court-related programs for the residents of Indian River County. These programs include legal aid, law library, teen court and court innovations. 142 - Court Technology Fund: (F.S. 28.24(12)(e)(1)) Counties are required by Article V of the State Constitution to fund the cost of communications services, existing radio systems, and existing multiagency criminal justice information systems. This fund accounts for receipt and expenditures of a $2 recording fee that provides funding for this requirement. 145 – Land Acquisition Series 2004: (Bond proceeds) Accounts for expenditures incurred in the purchase of environmentally sensitive land. Financing is provided by bond proceeds from the voted debt Environmentally Sensitive Land Acquisition Bonds. 171 - East Gifford Stormwater Watershed M.S.B.U.: Accounts for expenditures of funds for stormwater improvements in East Gifford Stormwater Watershed. Funds are provided by non-ad valorem taxes. These funds are required to receive a state grant for a stormwater improvement project for this area.

Street Lighting Districts: 180- Oslo Park 186- Porpoise Point 191-Ixora Park 196-Walker’s Glen 181- Gifford 187- Single Lights 192- Poinciana Pk. 197-Glendale Lakes 182- Laurelwood 188- Laurel Court 193- Roseland Rd 198-Floralton Beach 183- Rockridge 189-Tierra Linda 194-Whispering Pines 199-West Wabasso 184-Vero Highlands 190-Vero Shores 195- Moorings The streetlight districts are non-ad valorem assessment projects. Non-ad valorem projects generate revenues by billing the controlling entities (in these cases it is usually the homeowners’ associations) for the costs involved in installing, operating and maintaining streetlights within defined districts.


48

Special Revenue Funds (Cont’d) 179 – Oceanside Replat Street Paving and Streetlighting M.S.B.U.: Accounts for expenditures of funds for street paving and to provide streetlights in the Oceanside subdivision. Funds are provided by non-ad valorem taxes. Non-ad valorem projects generate revenues by billing the controlling entities (in this case the homeowners in this development) for the costs involved in improving the roads and installing, operating and maintaining streetlights. 185 - Vero Lake Estates M.S.B.U.: Accounts for the expenditures of funds to improve roads and drainage and provide street lighting in the Vero Lake Estates subdivision. Funds are provided by non-ad valorem assessments. Non-ad valorem projects generate revenues by billing the controlling entities (in this case, the homeowners in this development) for the costs involved in improving the roads and installing, operating and maintaining streetlights. 308 - Dodgertown Capital Reserve Fund: Capital Reserve agreement between the County, Minor League Baseball, and U.S. Bank. The bank retains control over the disbursement of the $2,000,000 repair and replacement reserve, which is funded jointly by the County and the City of Vero Beach. At the option of Minor League Baseball, these funds may be used to pay the costs of additional improvements not funded by the County. Other Debt Service Funds Debt Service Funds are used to account for the accumulation of resources for, and the payment of, general long-term debt principal, interest, and related costs. The following funds are Debt Service Funds: 204 - Other Debt Service Funds: Accounts for the payment of principal and interest on various county bonds. Prior to FY 2001/2002, this fund accounted for the series 1992 Refunding and Improvement Bonds. These bonds provided funds to finance the cost of construction and to reimburse the County for certain capital projects. The Series 1992 bonds and interest were payable solely from and collateralized by a first lien and pledge of the County's half-cent sales tax and related investment income. This issue was defeased on September 1, 2000. As of FY 2002/2003, this fund accounts for debt service of the Series 2001 Spring Training Facility Revenue Bonds. These bonds were issued to fund acquisition and improvement of the Dodgertown Spring Training Facility. These payments are secured by the fourth cent tourist tax and state payments. Capital Project Funds These funds are used to account for financial resources designated for the acquisition or construction of major capital facilities except those financed by enterprise funds. The following are Capital Project Funds: *315 - Optional One Cent Sales Tax: Accounts for revenues generated by the local option one-cent sales tax. Monies are used for various capital projects. Thus far such projects include a new courthouse, health department building, fire stations, recreation facilities, the expansion of jail facilities, library expansions, new administrative building, new EOC building, road projects, stormwater improvements, and capital costs to establish an 800 MHZ communications system. Future projects include road right-of-way acquisition, park facilities, fire station, crime scene unit, and bridge repair.


49

Enterprise Funds Enterprise Funds are used to account for operations (a) that are financed and operated in a manner similar to private business enterprises - where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability or other purposes. The following are Enterprise Funds: *418 - Golf Course: Accounts for the revenues, expenses, assets and liabilities associated with the County golf course - Sandridge Golf Club, which consists of two 18-hole golf courses and a driving range. *441 - County Building Department: Accounts for the revenues, expenses, assets and liabilities associated with the building permit and inspection program. *471 - Utilities System: Accounts for the revenues, expenses, assets and liabilities associated with the County water, wastewater and sludge operations systems. 472 - Utility Impact Fees: Accounts for the receipt of utility impact fees. Funds are used for the upgrading and construction of the County's water and wastewater systems. *Considered to be a Major Fund for Indian River County per Comprehensive Annual Financial Report (CAFR) based on GASB 34 requirement or management’s decision that the fund is significant and important to the reader Internal Service Funds Internal Service Funds are accounted for in a manner similar to Enterprise Funds, except the goods and services are provided for County operations, rather than the general public. 501 - Fleet Management: Accounts for the expenses incurred to repair and maintain the County's vehicles and equipment. Revenues are generated by charging user departments for maintenance of their vehicles. 502 - Self Insurance: Accounts for the expenses incurred for worker's compensation claims, general and automobile liability and property damage. Revenues are generated by charges to the various funds and departments based on past experience and actuarial estimates. 504 - Health Insurance: Accounts for the expenditures incurred for the County’s health insurance program claims. Revenues are generated by charges to the various funds and departments with personnel based on past claims experience and actuarial estimates. 505 – Information Systems: Accounts for the expenditures incurred for the County’s Geographic Information system (GIS) and Computer Services Departments. Revenues are generated by charges to the various user departments based on their portion of the costs.


50

Departmental, Function and Fund Summary This table summarizes the relationship between Indian River County departments and the funds in the accounting and budgetary groupings previously described. In addition, the accounting functions used to summarize the operating expenditures for each department are listed. Therefore, reference to this table during review of this budget document could be helpful.

Department/ Division

Function G

ener

al F

und

M.S

.T.U

. Tr

ansp

orta

tion

Emer

genc

y Se

rvic

es

Ente

rpris

e In

tern

al

Spec

ial

Rev

enue

Fu

nds


General Government

X

Sheriff

Public Safety

X

X

Supervisor - Elections

General Government

X

Property Appraiser

General Government

X

X

Tax Collector

General Government

X

X

B.C.C.

General Government

X

County Attorney

General Government

X

County Administrator

General Government

X

General Services

General Government

X

Public Libraries

Culture/Recreation

X

Law Library

General Government

X

Purchasing

General Government

X

Mailroom

General Government

X

Veterans Services

Economic Environment

X

Telecommunications

Physical Environment

X

Ag Extension


X

Soil & Water

Physical Environnent

X

Rental Assistance

Human Services

X

Shooting Range

Culture/Recreation

X

Leisure Services

Culture/Recreation

X

Public Works

General Government

X

Facilities Management General Government X Engineering

Transportation

X

Road & Bridge

Transportation

X

Traffic

Transportation

X

Parks Division

Culture/Recreation

X

Stormwater


X


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Departmental, Function and Fund Summary (cont’d) This table summarizes the relationship between Indian River County departments and the funds in the accounting and budgetary groupings previously described. In addition, the accounting functions used to summarize the operating expenditures for each department are listed. Therefore, reference to this table during review of this budget document could be helpful.

Department/ Division

Function

G

ener

al F

und

M

.S.T

.U.

Tran

spor

tatio

n

Emer

genc

y Se

rvic

es

Ente

rpris

e

Inte

rnal

Se

rvic

es

Spec

ial

Rev

enue

Fu

nds

Beach Restoration

Culture/Recreation

X

Fleet Management

Internal Services

X

Secondary Rd. Construction

Transportation

X

Recreation

Culture/Recreation

X


General Government

X

County Planning

General Government

X

Environ. Plan. /Code Enf.

Public Safety

X

IRCLHAP / SHIP

Human Services

X

Metro. Planning Org.

General Government

X

Building Division

Public Safety

X

Utility Services


X

Water


X

Wastewater


X

Sludge Facility


X

S.W.D.D.


X


Public Safety

X

Fire Rescue

Public Safety

X

Radiological Emerg.

Public Safety

X

EM Base Grant

Public Safety

X

Animal Control

Human Services

X

911 Coordinator

General Government

X

Human Resources

General Government

X

Budget Office

General Government

X

Risk Management

Internal Services

X

Computer Services

Internal Services

X

Human Services

Human Services

X

Geographic Information Technology

Internal Service

X


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BUDGET PROCESS The formal budgeting process provides the primary mechanism by which key decisions are made regarding the levels and types of services to be provided, given the anticipated level of available resources. For Indian River County, this process begins in early April and ends in September with the legal adoption of the budget. County budget policies (see Financial Policies section of this document) and Florida Statues guide the budget process. An annual budget, including all such funds as required by law, shall be prepared, approved, and adopted for each fiscal year. The process for adopting the annual operating and capital budget is presented below: Budget Planning Phase The County maintains a Capital Improvements Program (CIP) as part of the Comprehensive Plan in order to plan for the future needs of capital facilities and infrastructure (See CIP section of this document). This plan covers a five-year period, and identifies major capital projects, as well as the means by which they will be financed. The first year of this plan is incorporated into the capital budget for the upcoming fiscal year. Indian River County adopts the annual capital budget along with the operating budget. As part of this planning process, the operating impact of capital projects must be considered and incorporated into the operating budget. The planning phase for the operating budget begins with the preparation of the budget instructions, examples, and training materials. Budget Preparation

In early April, budget instructions are sent to all County departments. These instructions include direction from the Office of Management & Budget regarding service levels and expenditure limitations in accordance with the goals of the organization. The preparation phase provides department directors and division heads an opportunity to examine their current programs, propose changes in current services, and recommend revisions in organizations and methods. The Constitutional Officers submit, at various times, to the Board of Commissioners and to the State of Florida Department of Revenue, a proposed operating budget for the upcoming fiscal year. The State’s Department of Revenue has final authority over the operating budgets of the Tax Collector and Property Appraiser. The operating budget includes proposed expenditures and the means of financing them as set forth in Chapter 129 of the Florida State Statutes. State agencies and non-profit organizations submit requests for funding to the County Administrator at various deadlines set forth in the budget calendar. Budget Review Once budget requests are received, the Office of Management & Budget reviews all capital and operating expenses. During May and June, the County Administrator meets with department directors to review the requests. Each department’s requests are analyzed and evaluated for funding based on proposed service levels and available resources. On or before July 15th, the County Administrator presents a tentative budget to the Board of County Commissioners based on the long-term goals of the organization. This budget represents the County Administrator’s recommended funding and service levels needed to meet these goals. Publicly advertised budget workshops are held in July, which give the Board of Commissioners the opportunity to review and provide input into the budget process. At these workshops, the Board of Commissioners may make various changes to the proposed budgets. Budget Adoption Office of Management & Budget staff revise the proposed budget based upon any changes arising from the public budget workshops. Once completed, proposed millage rates for each taxing authority are forwarded to the Tax Collector and Property Appraiser, in accordance with Florida Statutes. Typically during the month of August, the Property Appraiser mails out the notice of these proposed property tax rates (TRIM Notice) to all property owners


53

Budget Adoption (cont’d) within the County. This notice, along with budget advertisements required by law to be published in a newspaper of general circulation in the County, provide notice of the proposed taxing rates to the public. During the month of September, the Board of Commissioners holds two public hearings in order to receive public input on the tentative budget. At the last public hearing, the Board enacts resolutions to legally adopt the budgets for all governmental and proprietary fund types. These legally adopted budgets set forth the anticipated revenues by source and appropriations by function at the recommended service levels. Budgets for the enterprise and internal service funds are adopted on a basis consistent with Generally Accepted Accounting Principles (GAAP).

Budget Implementation The budget process does not end with legal adoption of the budget. Office of Management and Budget staff, along with County departments, monitors the budget throughout the fiscal year. An integrated financial software system provides budgetary control and various budgetary reports to aid in this process. Management is authorized to transfer budgeted funds between objects and departments as long as the total appropriations of a fund are not exceeded. The budgetary level of control is established at the fund level for all funds. The budget may be amended by resolution of the Board of Commissioners, pursuant to section 129.06, Florida Statutes, when: (a) appropriations from the reserve for contingencies are needed to increase appropriations for unforeseen expenditures, or (b) unanticipated revenues are received and must be appropriated to the appropriate expenditure account. Any unexpended appropriations lapse at the close of the fiscal year.

Budget Process Calendar for Fiscal Year 2017/2018 March 8 Budget packets are distributed to non-profit agencies and tourist development agencies. April 5 Finance Department closes March general ledger. April 7 Budget instruction packets are distributed to Department Directors and Constitutional Officers. Budget entry opens in MUNIS. April 13 Non-profit and tourist development agencies submit budget requests to the Office of

Management & Budget. May 1 County departments and Constitutional Officers submit budget requests to the Office of

Management & Budget. May 15-19 County Administrator meets with Department Directors to review budget requests. June 26 Receive “Certification of Taxable Value” from the Property Appraiser. July 7 County Administrator releases proposed budget to the Board of County Commissioners. July 12 Publicly scheduled Budget Workshops for Board of Commissioners to review proposed budget. July 14 Provide proposed millage rate to the Property Appraiser and Tax Collector. September 13 Public Hearing at 5:01 p.m. on Tentative budget and Proposed millage rates. September 15 Advertisement in newspaper for Final budget hearing and millage rates. September 20 Public hearing at 5:01 p.m. to adopt Final budget and millage rates.


54

Budget Amendment / Transfer Process

Does Budget Office

approve transfer?

Budget Adjustments Initiated for: 1) Receipt of revenue 2) Unforseen events 3) Budget line item over budget 4) Other reason

Does total fund

appropriation change?

Department prepares and submits transfer request to Budget Office.

Does Budget Office

approve transfer?

Budget Office submits budget amendment to Board of County Commissioners for Approval

Does BCC approve

Amendment?

Budget Office submits budget amendment or line transfer for entry in Financial System.

End

No Yes

Yes

Yes

Yes

No

No

No

2017/2018 Budget Budget Summary

TOTAL BUDGET SUMMARY INTRODUCTION The budget for Indian River County has been prepared from each department’s submission of proposed spending for current and new programs. The proposed amounts were entered into the appropriate funds, summarized and reviewed. Revenues to fund the proposed budget were estimated and the millage rates required to balance the individual budgets were determined. The proposed balanced budgets with required millages were submitted to the Board of County Commissioners. Budget workshops and hearings were held, allowing public input. At the end of the last public hearing the budget discussed in this document was adopted. Presented in this section is a general overview of the Indian River County 2017/2018 operating and capital budgets. A summary of revenues and expenditures for the entire organization, as well as an explanation/analysis of these resources is included. Readers can also see how the budget will affect Indian River County tax rates.

Comparative Budget Summary

Actual Actual Budget (1) Budget (1) Increase % Increase REVENUES 2014/2015 2015/2016 2016/2017 2017/2018 (Decrease) (Decrease) Federal Sources $6,703,929 $10,213,989 $5,225,101 $3,435,497 ($1,789,604) -34.25% State Sources 26,488,012 22,913,375 22,406,782 17,512,328 (4,894,454) -21.84% Local Sources 59,388,553 62,152,427 52,274,370 52,406,979 132,609 0.25% Ad Valorem Taxes 76,537,192 84,648,230 88,692,191 98,731,294 10,039,103 11.32% Non-Ad Valorem Assessments 9,511,440 11,556,311 11,663,222 12,463,047 799,825 6.86% User Fees 56,143,958 61,713,453 62,856,868 62,059,334 (797,534) -1.27% Sub-Total Operating Revenue 234,773,084 253,197,785 243,118,534 246,608,479 3,489,945 1.44% Interfund Transfers 45,032,455 31,982,424 28,338,611 28,731,238 392,627 1.39% Cash Forward 0 0 74,955,526 53,000,676 (21,954,850) -29.29% Total Revenues $279,805,540 $285,180,209 $346,412,671 $328,340,393 ($18,072,278) -5.22%

Actual Actual Budget (1) Budget (1) Increase % Increase

EXPENSES 2014/2015 2015/2016 2016/2017 2017/2018 (Decrease) (Decrease) General Government $45,329,149 $23,862,367 $25,835,086 $26,563,239 $728,153 2.82% Public Safety 76,326,240 83,421,289 96,235,883 95,457,963 (777,920) -0.81% Physical Environment 48,474,272 49,964,100 68,343,629 59,293,459 (9,050,170) -13.24% Transportation 29,812,672 31,331,724 61,501,665 53,664,835 (7,836,830) -12.74% Economic Environment 436,320 424,595 459,863 459,863 0 0.00% Human Services 7,547,695 7,929,707 9,393,822 9,238,113 (155,709) -1.66% Internal Services 24,433,495 23,410,702 28,709,315 26,956,409 (1,752,906) -6.11% Culture/Recreation 19,857,346 24,503,125 20,840,056 19,934,463 (905,593) -4.35% Court Related Costs 786,980 665,124 905,146 976,570 71,424 7.89% Interfund Transfers 24,663,455 31,982,424 28,338,611 28,731,238 392,627 1.39% Contingencies 0 0 1,542,301 2,741,155 1,198,854 77.73% Cash Forward 0 0 4,307,294 4,323,086 15,792 0.37% Total Expenses $277,667,624 $277,495,156 $346,412,671 $328,340,393 ($18,072,278) -5.22%

(1) FY 2016/2017 and FY 2017/2018 budgeted operating revenue is shown at 95% of estimated amounts.

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The chart below displays the portions of the IRC budget allocated to the various functions.

General Government

8.1%

Public Safety29.1%


18.1%

Transportation16.3%

Economic Environment

0.1%

Human Services2.8%

Internal Services8.2%

Culture/Recreation6.1%

Court Related Costs0.3%

Interfund Transfers8.8%

Contingencies0.8% Cash Forward

1.3%

Total Budget by FunctionFiscal Year 2017/18

The chart shows the largest amounts are allocated to: Public Safety is one of the most important responsibilities for most local governments. This is true for Indian River County. Public Safety accounts for more than one quarter of the County’s expenditures. More than half of the expenditures in this account are to fund the Sheriff’s Department. Other expenditures here are for fire services, advanced life support, emergency management, building and code enforcement, and the 911 Communications Center. Physical Environment includes Utilities, the Solid Waste Disposal District, storm water management, and the land acquisition program. Transportation includes design and construction of local highways and drainage systems. A more detailed explanation of these functions follows. General Government contains the Board of County Commissioners, County Administrator, County Attorney, and the Constitutional Officers except Sheriff.

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SUMMARY OF EXPENSES The table below summarizes by expense the adopted 2017/2018 budget. These classifications are required for all local governments statewide. It is the intent of the Florida Legislature that units of local government summarize their financial data in a functionally equivalent manner in order to facilitate comparison and analysis. Total Expense by Expense Account

Actual Actual Budget (1) Budget (1) Increase % Increase EXPENSES 2014/2015 2015/2016 2016/2017 2017/2018 (Decrease) (Decrease) General Government $45,329,149 $23,862,367 $25,835,086 $26,563,239 $728,153 2.82% Public Safety 76,326,240 83,421,289 96,235,883 95,457,963 (777,920) -0.81% Physical Environment 48,474,272 49,964,100 68,343,629 59,293,459 (9,050,170) -13.24% Transportation 29,812,672 31,331,724 61,501,665 53,664,835 (7,836,830) -12.74% Economic Environment 436,320 424,595 459,863 459,863 0 0.00% Human Services 7,547,695 7,929,707 9,393,822 9,238,113 (155,709) -1.66% Internal Services 24,433,495 23,410,702 28,709,315 26,956,409 (1,752,906) -6.11% Culture/Recreation 19,857,346 24,503,125 20,840,056 19,934,463 (905,593) -4.35% Court Related Costs 786,980 665,124 905,146 976,570 71,424 7.89% Interfund Transfers 24,663,455 31,982,424 28,338,611 28,731,238 392,627 1.39% Contingencies 0 0 1,542,301 2,741,155 1,198,854 77.73% Cash Forward 0 0 4,307,294 4,323,086 15,792 0.37% Total Expenses $277,667,624 $277,495,156 $346,412,671 $328,340,393 ($18,072,278) -5.22% (1) FY 2016/2017 and FY 2017/2018 budgeted operating revenue is shown at 95% of estimated amounts. General Government A major classification of services provided by Indian River County, general government includes the legislative and administrative branches of the government. Departments such as the Board of County Commissioners, County Administrator, Human Resources, and Purchasing fall into this category. Operations of all Constitutional Officers, except the Sheriff are found here. General government shows a total increase of $728,153 or 2.82%. Public Safety One of the major functions of local government, Public Safety, constitutes 29.1% of the total budget for 2017/2018. The Sheriff’s Department, Fire Rescue, Emergency Management, and the Medical Examiner fall under this classification. The County continues to improve service levels to residents in the area of public safety. In this category, the overall decrease is $777,920 or 0.81%. Physical Environment This account classification includes the cost of services for the purpose of achieving a satisfactory living environment by controlling and utilizing elements of that environment. Indian River County operates a Water and Wastewater Utility, the Solid Waste Disposal District (S.W.D.D.), Soil Conservation, and Stormwater Division and the Environmentally Sensitive Land Acquisition Fund for this function. The S.W.D.D. provides service to all residents of Indian River, since each municipality has an interlocal agreement with the district. A County landfill, numerous transfer stations, and a curbside-recycling program constitute the activities of S.W.D.D. The overall decrease in the 2017/18 fiscal year is $9,050,170 or 13.24%.

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Transportation Transportation covers the cost of services provided by Indian River County government for the safe and adequate flow of vehicles, travelers, and pedestrians. Departments under this function include Road and Bridge, County Engineering, Secondary Roads Construction, Traffic Engineering, and Right of Way Acquisition. These departments are responsible for designing, constructing, overseeing, and maintaining the County’s roads and drainage systems. Transportation expenditures decreased 12.74% from last year, due to the fluctuation in total road projects. The majority of this decrease is due to road projects that will be “rolled over” from last fiscal year. Please refer to the Capital Improvements Program section for capital project details. Economic Environment Included here are the costs of providing services, which develop and improve the economic condition of the community and its citizens. Veterans Services and the Economic Development Division of the Chamber of Commerce cover this function.

Human Services Human Services covers the cost of providing services for the care, treatment, and control of human illness, injury or disabilities, and for the welfare of the community as a whole and its individuals. The Health Department, Welfare, Medicaid, Section 8 Rental Assistance, and Children’s Services fall into this category. Culture/Recreation All expenses associated with providing and maintaining cultural and recreational facilities and activities for the benefit of citizens and visitors fit into this account category. County libraries, parks, beaches, recreation operations, the shooting range and the golf course are included here. Internal Services Internal Services include expenditures in departments that provide goods and services to inside departments and agencies rather than the general public. Fleet Management, Employee Health Insurance, Risk Management, and Information Technology Department make up this function. Internal Services expenses are decreasing 6.11%. Court Related Costs Costs of operating the judicial branch of Indian River County Government are classified here. This category includes: County Court, Circuit Court, the State Attorney’s Office and the Public Defender. Cash Forward Expense/ Contingencies / Interfund Transfers Cash Forward Expense is an offsetting item for budgeting purposes. This budgetary cost is generally used to provide an adequate cash balance at year-end, so that operating costs can be covered at the start of the next year. Contingencies provide funds for unexpected expenses that cannot be specifically budgeted at the beginning of the fiscal year (e.g. Hurricanes or other emergencies). Interfund transfers are transfers from one fund to another, which are not repayable. The receiving fund records the receipt as revenue.

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TOTAL BUDGET COMPARISON BY FUND

Actual Actual Budget Budget Change from % Increase Fund Name 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year (Decrease)

AD VALOREM TAXING FUNDS: General Fund * $75,400,063 $82,457,265 $84,724,350 $86,106,794 $1,382,444 1.63% Municipal Service Taxing Unit Fund 25,459,717 26,220,438 30,420,359 30,713,214 292,855 0.96% Transportation Fund* 13,338,426 13,270,126 15,308,775 15,588,761 279,986 1.83% Emergency Services District* 28,728,541 33,202,716 37,423,338 37,491,634 68,296 0.18% 2004 Land Acquisition Bonds 25,041,960 4,465,944 4,546,547 4,588,708 42,161 0.93% TOTAL AD VALOREM TAXING FUNDS 167,968,707 159,616,489 172,423,369 174,489,111 2,065,742 1.20% SOLID WASTE DISPOSAL DISTRICT: Solid Waste Disposal District* 11,708,384 12,778,408 14,353,183 14,048,177 (305,006) -2.13% SPECIAL REVENUE FUNDS: New Road Improvement Fees* 5,101,409 3,718,739 7,831,283 7,402,000 (429,283) -5.48% Additional Impact Fees* 2,954,848 3,204,745 2,946,818 1,611,906 (1,334,912) -45.30% Court Facilities Fund 25,106 0 0 0 0 N/A Rental Assistance 2,238,163 2,363,856 2,687,912 2,346,408 (341,504) -12.71% Secondary Road Construction* 4,890,907 7,119,959 12,511,676 6,303,999 (6,207,677) -49.62% Special Law Enforcement 73,863 65,500 80,822 0 (80,822) -100.00% Tree Ordinance Fines 9,635 18,096 150,000 50,000 (100,000) -66.67% Tourist Tax 802,784 793,015 868,200 902,669 34,469 3.97% 911 Surcharge 561,720 590,330 956,282 1,394,903 438,621 45.87% Drug Abuse Fund 62,616 10,842 0 0 0 N/A IRCLHAP/SHIP 887,433 912,013 1,186,036 1,150,363 (35,673) -3.01% Metro Plan Organization 861,238 879,186 1,840,887 776,875 (1,064,012) -57.80% Multi-Jur. Trust Sp. Law Enforcement 22,394 153,270 2,750 0 (2,750) -100.00% Native Uplands Acquisition Fund 1,000 116,378 105,000 65,000 (40,000) -38.10% Beach Restoration Fund 4,198,907 773,937 3,117,842 3,655,846 538,004 17.26% Community Development Block Grant-NSP 4,645 1,932 62,343 0 (62,343) -100.00% Neighborhood Stabilization Plan (NSP) 3 4,884 1,992 0 0 0 N/A Florida Boating Improvement 132,222 152,991 360,704 352,100 (8,604) -2.39% Library Bequest Fund 34,037 7,955 2,830 0 (2,830) -100.00% Disabled Access Programs 0 0 20,000 20,000 0 0.00% Intergovernmental Grants 852,880 795,557 798,578 641,039 (157,539) -19.73% Traffic Education Program 6,230 60,000 61,350 57,000 (4,350) -7.09% Court Facility Surcharge Fund 439,857 141,676 376,561 156,000 (220,561) -58.57% Additional Court Costs 100,613 88,120 122,876 132,461 9,585 7.80% Court Technology Fund 360,967 376,570 371,959 383,774 11,815 3.18% Land Acquisition Series 2006 75,453 25,726 65,000 45,000 (20,000) -30.77% East Gifford Stormwater M.S.B.U. 54 50 19,940 19,943 3 0.02% Oceanside Street Lighting/Paving 0 2,513 16,755 16,758 3 0.02% Oslo Park Street Lighting 0 31,790 40,427 40,427 0 0.00% Gifford Street Lighting 60,596 62,119 127,494 127,551 57 0.04%

*Considered to be a Major Fund for Indian River County per Comprehensive Annual Financial Report based on GASB 34 requirements or management’s decision that the fund is significant and important to the reader.

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TOTAL BUDGET COMPARISON BY FUND (CONT’D)

Actual Actual Budget Budget Change from % Increase Fund Name 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year (Decrease)

Laurelwood Street Lighting 7,414 7,454 8,671 8,667 (4) -0.05% Rockridge Street Lighting 2,764 2,739 3,635 3,645 10 0.28% Vero Highlands Street Lighting 77,586 77,060 87,818 $87,881 63 0.07% Vero Lakes Estates M.S.B.U. 771,767 739,224 475,637 931,617 455,980 95.87% Porpoise Point Street Lighting 365 364 613 613 0 0.00% Single Street Lighting 2,316 2,316 2,400 2,400 0 0.00% Laurel Court Street Lighting 1,077 1,080 1,235 1,236 1 0.08% Tierra Linda Street Lighting 2,494 2,507 2,882 2,884 2 0.07% Vero Shores Street Lighting 5,149 5,109 6,208 6,194 (14) -0.23% Ixora/Eastview Street Lighting 6,188 6,171 7,095 7,101 6 0.08% Royal Poinciana Street Lighting 13,719 13,722 15,643 15,654 11 0.07% Roseland Street Lighting 1,455 1,525 1,837 1,837 0 0.00% Whispering Pines Street Lighting 1,481 1,480 1,703 1,703 0 0.00% Moorings Street Lighting 15,250 15,210 18,902 18,785 (117) -0.62% Walker's Glen Street Lighting 1,351 1,348 2,084 2,084 0 0.00% Glendale Lakes Street Lighting 3,217 3,051 3,925 3,928 3 0.08% Floralton Beach Street Lighting 2,219 2,218 2,571 2,571 0 0.00% West Wabasso Street Lighting 6,319 6,280 7,494 7,513 19 0.25% TOTAL SPECIAL REVENUE FUNDS 25,686,592 23,357,715 37,382,678 28,758,335 (8,624,343) -23.07% OTHER DEBT SERVICE FUNDS: Dodgertown Facility 852,375 852,044 1,048,166 1,062,812 14,646 1.40% CAPITAL PROJECT FUNDS: Dodgertown Capital Reserve Fund 447,505 171,687 250,000 250,000 0 0.00% Optional One Cent Sales Tax* 6,763,097 14,554,307 45,323,121 32,690,569 (12,632,552) -27.87% TOTAL CAPITAL PROJECT FUNDS 7,210,602 14,725,994 45,573,121 32,940,569 (12,632,552) -27.72% ENTERPRISE FUNDS: Golf Course* 2,498,397 2,624,722 2,815,861 2,892,007 76,146 2.70% County Building Dept.* 2,085,190 2,864,778 3,570,420 3,853,306 282,886 7.92% Utilities* 35,223,882 36,171,883 39,741,409 41,936,341 2,194,932 5.52% Utilities-Impact Fee 0 0 1,362,775 1,362,775 0 0.00% TOTAL ENTERPRISE FUNDS 39,807,469 41,661,383 47,490,465 50,044,429 2,553,964 5.38% INTERNAL SERVICE FUNDS: Fleet Management 2,792,334 2,452,240 3,555,869 3,573,592 17,723 0.50% Self-Insurance 3,819,111 4,232,587 4,649,818 4,765,018 115,200 2.48% Health Insurance Trust Fund 16,654,409 16,329,510 18,153,528 16,970,321 (1,183,207) -6.52% Information Technology Fund 1,167,641 1,488,788 1,782,474 1,688,029 (94,445) -5.30% TOTAL INTERNAL SERVICE FUNDS 24,433,495 24,503,125 28,141,689 26,996,960 (1,144,729) -4.07% TOTAL ALL FUNDS $277,667,624 $277,495,156 $346,412,671 $328,340,393 ($18,072,278) -5.22% *Considered to be a Major Fund for Indian River County per Comprehensive Annual Financial Report based on GASB 34 requirements or management’s decision that the fund is significant and important to the reader.

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Summary of the Total Budget for the Indian River County Board of County Commissioners Fiscal Year 2017/2018

Municipal Emergency 2004 Land General Service Transportation Services Acquisition Fund Taxing Unit Fund District Bonds

Millage Per $1,000 3.4604 1.0733 2.3655 0.2955

ESTIMATED REVENUES: Federal Sources 35,000 0 0 0 0 State Sources 4,723,792 8,789,893 2,898,683 47,500 0 Local Sources 6,396,163 11,790,457 723,185 6,060,348 5,000 Ad Valorem Taxes 56,409,749 9,644,823 0 31,593,372 4,816,892 Non-Ad Valorem Taxes 0 0 0 0 0 User Fees 0 0 0 0 0 Sub-Total 67,564,704 30,225,173 3,621,868 37,701,220 4,821,892 Less 5% per F. S. 129.01(2)(b) (3,378,235) (1,511,259) (167,343) (1,885,061) (241,095) Net 64,186,469 28,713,914 3,454,525 35,816,159 4,580,797 Interfund Transfers 18,060,480 0 10,228,276 0 0 Cash Forward-October 1, 2017 3,859,845 1,999,300 1,905,960 1,675,475 7,911 TOTAL ESTIMATED REVENUES

AND BALANCES $86,106,794 $30,713,214 $15,588,761 $37,491,634 $4,588,708

EXPENDITURES/EXPENSES: General Government 15,922,496 1,409,123 331,294 603,334 4,548,708 Public Safety 49,371,033 487,389 733,278 35,758,558 0 Physical Environment 209,420 201,983 0 0 0 Transportation 1,083,333 449,362 13,512,249 0 0 Economic Environment 459,863 0 0 0 0 Human Services 5,059,135 0 0 0 0 Internal Services 0 0 0 0 0 Culture/Recreation 5,965,232 4,249,593 0 0 0 Court Related Costs 352,018 0 0 0 0 Interfund Transfers 5,192,580 23,328,042 85,616 0 0 TOTAL EXPENDITURES/EXPENSES 83,615,110 30,125,492 14,662,437 36,361,892 4,548,708 Reserve for Contingencies 758,740 309,041 326,324 951,068 0 Cash Forward-September 30, 2018 1,732,944 278,681 600,000 178,674 40,000 TOTAL APPROPRIATED EXPENDITURES AND RESERVES $86,106,794 $30,713,214 $15,588,761 $37,491,634 $4,588,708

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Summary of the Total Budget for the Indian River County Board of County Commissioners Fiscal Year 2017/2018 (Cont’d)

Solid Other Other Waste Special Debt Capital Internal Disposal Revenue Service Projects Enterprise Service District Funds Fund Funds Funds Funds Total

ESTIMATED REVENUES:

Federal Sources 0 3,581,313 0 0 0 0 3,616,313 State Sources 0 1,349,161 500,000 125,000 0 0 18,434,029 Local Sources 1,957,500 10,499,838 618,750 16,650,000 264,000 200,000 55,165,241 Ad Valorem Taxes 0 0 0 0 0 0 102,464,836 Non-Ad Valorem Taxes 12,573,108 545,889 0 0 0 0 13,118,997 User Fees 0 0 0 0 38,815,218 26,510,397 65,325,615 Sub-Total 14,530,608 15,976,201 1,118,750 16,775,000 39,079,218 26,710,397 258,125,031 Less 5% per F. S. 129.01(2)(b)

(726,530) (532,880) (55,938) (832,500) (1,953,961) (231,750) (11,516,552)

Net 13,804,078 15,443,321 1,062,812 15,942,500 37,125,257 26,478,647 246,608,479 Interfund Transfers 0 190,499 0 125,000 85,616 41,367, 28,731,238 Cash Forward-October 1, 2017

244,099 13,124,515 0 16,873,069 12,833,556 476,946 53,000,676

TOTAL ESTIMATED REVENUES

AND BALANCES $14,048,177 $28,758,335 $1,062,812 $32,940,569 $50,044,429 $26,996,960 $328,340,393 EXPENDITURES/ EXPENSES:

General Government 225,863 1,159,829 990,700 1,371,892 0 0 26,563,239 Public Safety 0 1,389,842 0 3,919,943 3,797,920 0 95,457,963 Physical Environment 13,806,072 110,000 0 3,244,579 41,721,405 0 59,293,459 Transportation 0 15,040,736 0 23,579,155 0 0 53,664,835 Economic Environment 0 0 0 0 0 0 459,863 Human Services 0 4,178,978 0 0 0 0 9,238,113 Internal Services 0 0 0 0 0 26,956,409 26,956,409 Culture/Recreation 0 6,203,334 0 700,000 2,816,304 0 19,934,463 Court Related Costs 0 624,552 0 0 0 0 976,570 Interfund Transfers 0 0 0 125,000 0 0 28,731,238 TOTAL EXPENDITURES /EXPENSES

14,031,935 28,707,271 990,700 32,940,569 48,335,629 26,956,409 321,276,152

Reserve for Contingencies 16,242 50,645 0 0 288,544 40,551 2,741,155 Cash Forward-September 30, 2018

0 419 72,112 0 1,420,256 0 4,323,086

TOTAL APPROPRIATED

EXPENDITURES AND RESERVES

$14,048,177 $28,758,335 $1,062,812 $32,940,569 $50,044,429 $26,996,960 $328,340,393

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SUMMARY OF REVENUES As illustrated in this graph, ad valorem taxes make up the largest source of revenues for Indian River County. As a result, any increase in expenditures and staffing must be weighed against the impact it will have on these tax rates. In accordance with the County’s operating policies, all such increases should not exceed the long-term growth of the tax base. User fees make up another 19% of revenues, and are primarily generated by the enterprise activities of the County organization. Local sources add another 16% of total revenues for the County. These are comprised of license and permit fees, fines, interest earnings, donations and other sources. Cash forward also makes up a significant portion of budgeted revenues for 2017/2018. Most of the cash forward will provide funds for roads and other capital projects budgeted, but not finished in the prior year.

Federal Sources

1%

State Sources5%

Local Sources16%

Ad Valorem Taxes30%

Non-Ad Valorem Taxes

4%

User Fees19%

Interfund Transfers

9%

Cash Forward16%

Total Budgeted Revenue by SourceFY 2017/2018

The table on the following page provides a summary of the changes in the current year revenues compared to the 2016/2017 budget. Federal and State revenues are showing significant decreases when compared to last year because most grants are not budgeted until received. Cash Forward revenues are decreasing by 29.3% mainly due to a decrease in the amount of construction projects rolled forward from the previous year. Ad Valorem revenues are increasing by about $10 million or 11.3% due to increases in property values and millage rates. Property values have increased by a range of 7.41% to 7.79% depending on the taxing district. The General Fund millage rate is increasing to fund requests from the Constitutional Officers, while the Emergency Services District millage rate was raised to fund increases in operating expenses, capital purchases, and other expenses such as a new Fire Station.


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Total Revenue Actual Actual Budget (1) Budget (1) Increase % Increase

REVENUES 2014/2015 2015/2016 2016/2017 2017/2018 (Decrease) (Decrease) Federal Sources $6,703,929 $10,213,989 $5,225,101 $3,435,497 ($1,789,604) -34.25% State Sources 26,488,012 22,913,375 22,406,782 17,512,328 (4,894,454) -21.84% Local Sources 59,388,553 62,152,427 52,274,370 52,406,979 132,609 0.25% Ad Valorem Taxes 76,537,192 84,648,230 88,692,191 98,731,294 10,039,103 11.32% Non-Ad Valorem Assessments 9,511,440 11,556,311 11,663,222 12,463,047 799,825 6.86% User Fees 56,143,958 61,713,453 62,856,868 62,059,334 (797,534) -1.27% Sub-Total Operating Revenue 234,773,084 253,197,785 243,118,534 246,608,479 3,489,945 1.44% Interfund Transfers 45,032,455 31,982,424 28,338,611 28,731,238 392,627 1.39% Cash Forward 0 0 74,955,526 53,000,676 (21,954,850) -29.29% Total Revenues $279,805,540 $285,180,209 $346,412,671 $328,340,393 ($18,072,278) -5.22% (1) FY 2016/2017 and FY 2017/2018 budgeted operating revenue is shown at 95% of estimated amounts. The following is an overview and analysis of all the major revenue sources for Indian River County. Included for each source is a description of the revenue, the authority to collect such revenue, and a look at current trends affecting future collections. Federal Sources This category covers all grant revenue received directly from the federal government. Section 8 Rental Assistance makes up the majority of this revenue source on an ongoing basis. The County uses this grant from the U.S. Department of Housing and Urban Development for the Rental Assistance Program (special revenue fund 108). Through this program, the County provides and monitors rental assistance for eligible very-low income families, elderly, and disabled persons. A Public Transportation Section 5307 Grant is another major source of federal revenues. The County passes this grant through to the Senior Resource Association (SRA). The SRA is designated as the Community Transportation Coordinator and provides public transportation to residents through the Indian River Transit program. However, this revenue is not included in the current budget, as we have not received approval for the 2017/2018 grant. Indian River County policy dictates that most grant revenues are not budgeted until a grant agreement is reached. This ensures that budgeted grant revenue matches the amount Indian River County will receive. Emergency Management Assistance Grant, Community Development Block Grant, plus a number of Department of Housing and Urban Development (HUD) and Department of Transportation (DOT) grants make up the remainder of federal revenues budgeted for the previous year.


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State Sources The total revenue summary on the previous page indicates a decrease of 21.8% in State sources. The major components of this category include state revenue sharing, half-cent sales tax, constitutional gas tax, county gas tax, and state grants. Excluding the grants, counties and/or municipalities proportionately share these revenues based on specific formulas. In order to maintain realistic revenue budgeting, Indian River County typically uses State Department of Revenue (DOR) estimates issued each July for all formula driven revenues. For FY 2017/18 an increase of $300,000 or 3.4% in Half-Cent Sales Tax is budgeted. State Shared Revenues are also projected to see an increase of $75,000 or 2.3%. The local communication services tax is projected to decrease by $200,000 or 16.7%. This combined with an increase of $205,000 in gas taxes (County Gas Tax and Constitutional Gas Tax) for a net increase of $380,000 in total state revenue sharing. County Gas Taxes are increasing $25,000 or 3.3%, while Constitutional Gas Taxes are increasing $180,000 or 11.1%. Any volatility in fuel prices should not impact these revenues, since they are levied on a per gallon basis as opposed to a percent of sales basis. These state sources help reduce the burden on ad valorem taxes for the property owners in Indian River County. The County also receives several grants from the State. These grants are not budgeted until they have been awarded. The FY 16/17 amounts include some grants that are awarded mid-year, while the FY 17/18 budget does not include these grants. This is the primary reason for the decrease in State Source revenues.


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Local Sources Local Sources encompass numerous revenues for the County. Franchise taxes, local option gas tax, licenses and fees, local sales taxes, tourist tax, fines, traffic impact fees, and interest earnings are some of the revenues included here. Local Revenues are estimated to remain relatively flat when compared to last year. An increase in construction activity has led to a projected increase of about $200,000 in total impact fee revenues for the 2017/18 fiscal year. Advanced Life Support charges are projected to increase $250,000, or 4.7%. Interest Earnings are increasing by $132,275 or 18.6%. Local revenues have remained fairly stable over the last four years.

Local Option Sales Tax (LOST) is projected to increase by $1,200,000 or 7.8% for fiscal year 2017/18. A countywide voter referendum was passed in November of 2016 to extend the Local Option Sales Tax for another 15 years (from 2019) until 2034. Please see the CAPITAL IMPROVEMENTS PROGRAM for further discussion on LOST. Department of Revenue estimates project the Local Option Gas Tax (LOGT) receipts to increase slightly for the 2017/18 fiscal year. The LOGT is restricted for use in

transportation projects, thus reducing the burden of such costs on ad valorem taxes. Indian River County also levies a franchise fee on all utilities operating within its borders. The fee is 6% of revenues collected by providers of electric services, water and sewer, natural gas, cable television, and garbage collection services. This year, a decrease of $287,500 is expected in total franchise fees.


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Ad Valorem Taxes Ad valorem taxes are levied on all real property in Indian River County. The Property Appraiser assesses each property within the County for that property’s value in its highest and best use. Then any applicable exemptions are deducted from this total to arrive at the taxable value. Millage rates are charged against the taxable value to arrive at the total tax on each parcel. One mill equals a $1 tax for each $1,000 of taxable value. As stated earlier in this section, ad valorem taxes are the largest single source of revenue for Indian River County comprising 30.1% of total revenues. Therefore, increased/decreased costs of providing services have a direct effect on the millage rate levied on property. Ad valorem revenues provide direct support for the County’s General Fund, Municipal Service Taxing Unit (M.S.T.U.), Emergency Services District, and Land Acquisition Bond Fund. Additionally, ad valorem taxes provide funding for the Transportation Fund through transfers from the General Fund and M.S.T.U. Fund. The graph above illustrates an increase in ad valorem revenues for the 2017/18 fiscal year. This increase is the direct result of a slight increase in real estate values coupled with a moderate increase in the General Fund and Emergency Services District millage rates. Exhibited in the summary below is a comparison of millage rates for all of Indian River County’s taxing funds. The General Fund, Municipal Services Taxing District (M.S.T.U.) Fund, and Emergency Services District millage rates for 2017/2018 are all above the rolled back rate. The General Fund millage is above rolled back by 9.00%. The M.S.T.U. Fund millage rate is above rolled back by 5.49%. The Emergency Services District millage rate is above rolled back by 8.90%. The aggregate millage rate sees a 8.52% increase above rolled back. The 2004 General Obligation Land Acquisition Bond Fund millage is below 2016/2017 by 5.98%. Rolled back does not apply to voted general obligation debt.

Ad Valorem Taxing Districts

2016/2017 Millage Rate

2017/2018 Rolled Back Millage

2017/2018 Millage Rate

Percentage Above (Below) Rolled Back

General Fund 3.3602 3.1746 3.4604 9.00% M.S.T.U. 1.0733 1.0174 1.0733 5.49% Emergency Services District 2.3010 2.1722 2.3655 8.90% Aggregate Millage 5.8349 5.5200 5.9901 8.52% Voted Ad Valorem Environmentally Sensitive Lands - G. O. Bonds - 2004

0.3143 N/A 0.2955 N/A


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BASIC AD VALOREM TAXING TERMS Millage: The tax rate charged per $1,000 of taxable value. For example, on a property with a taxable value of $75,000, each mill would be $75 in taxes. Taxable Value: The value of real property subject to taxes. This is the assessed value minus any exemptions. Rolled Back Rate: The millage rate that would generate the same amount of tax dollars as the previous year’s millage. For this calculation new construction is excluded.

Like most other revenue sources, ad valorem taxes had been decreasing over the past several years but have more recently improved. Beginning in fiscal year 2007/2008 State legislation placed numerous tax cuts and caps on millage rates. These caps coupled with significant decreases in the tax base lead to an overall decrease in ad valorem revenues. Starting in 2013 the housing market has seen an increase in value due to low interest rates and affordable pricing. While the tax roll is still substantially below the peak in 2008, this marks an increase in ad valorem revenues over the past few years. Taxable values this year increased by 7.6% overall. The increase in existing property values coupled with the modest increase in millage rates results in an increase of 11.3% in ad valorem revenues for the current year. Typical House Tax Bill Counties in Florida are authorized to levy ad valorem taxes on all real property. Under the Florida Homestead Exemption Law, primary residences are not taxed on the first $25,000 of valuation. Additionally, on January 29, 2008, the Florida Legislature passed Amendment 1 which stated that homesteaded residents would receive an additional $25,000 exemption on property values exceeding $50,000. State law also mandates that all tax appraisals be at 100% of value. The Board of Commissioners of Indian River County is limited by the Constitution of Florida to an ad valorem tax levy of 10.0 mills per $1,000 of assessed value. An additional 10.0 mills can be charged within special municipal service taxing units. All ad valorem taxes and assessments are due and payable in November of each year or as soon thereafter as the assessment roll is certified and delivered to the Tax Collector. Discounts are allowed for early payment at the rate of 4% in November, 3% in December, 2% in January, and 1% in February. All taxes paid in March are for the full amount. All unpaid taxes become delinquent on April 1 of the following year. Delinquent taxes on real property bear interest of 18% per year. On or prior to June 1 following the tax year, certificates are sold for all delinquencies. The certificate holder may make application for a tax deed on any unredeemed tax certificates after a period of two years. The county holds unsold certificates.


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Typical House Tax Bill Shown below is a hypothetical tax bill for all of the taxes levied by the Indian River County Board of Commissioners. This is the best representation of how Indian River County’s millage changes will affect individual taxpayers. The example following is based on a home with an assessed value of $200,000 with a standard homestead exemption of $50,000:

Typical House

2017/2018 Millage

2017/2018

Tax Amount General Fund 3.4604 $519.06 Land Acquisition Bonds – 2004 0.2955 $44.33 Subtotal - Indian River Shores 3.7559 $563.39 Emergency Services District 2.3655 $354.83 Subtotal - All Other Incorporated Areas 6.1214 $918.22 M.S.T.U. 1.0733 $161.00 Total - Unincorporated Areas 7.1947 $1,079.22

The first subtotal shows the rate and tax bill for a home in Indian River Shores. This includes only the General Fund and Land Acquisition millage, since this is not part of the Emergency Services District. The ESD covers the entire County, except Indian River Shores. The next subtotal shows the tax bill for a home in any other incorporated city or town. The final total is the hypothetical tax bill for a $200,000 home outside of any municipality, since the M.S.T.U. covers all unincorporated areas of the County. Below is a table that compares the taxes on this hypothetical house for fiscal year 2017/2018 to the taxes that would be charged based on the rolled back rate. It is important to note that the tables on this page show the taxes and rates for County funds only. Other taxing authorities, such as cities, the school district, and independent districts also levy property taxes on property within the County. These taxes must also be considered to determine the total tax levied on property.

Typical House Adopted Taxes Compared to Rolled Back Rate

Rolled Back Rate Amount

2017/2018 Tax

Amount

Increase

(Decrease)

% Increase (Decrease)

General Fund $476.19 $519.06 $42.87 9.00% Land Acquisition Bonds – 2004 (1) $47.15 $44.33 ($2.82) (5.98%) Subtotal - Indian River Shores $523.34 $563.39 $40.05 7.65% Emergency Services District $325.83 $354.83 $29.00 8.90% Subtotal - All Other Incorporated Areas $849.17 $918.22 $69.05 8.13% M.S.T.U. $152.61 $161.00 $8.39 5.50% Total - Unincorporated Areas $1,001.78 $1,079.22 $77.44 7.73%

(1) The rolled back millage does not apply to voted debt. Therefore, the current year’s millage rates have been used for comparison purposes.


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Assessed Value and Millage The charts on this page contrast the fluctuating assessed values of property in the County to changes in millage rates.


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Non-Ad Valorem Assessments This category is comprised of assessments under the Solid Waste Disposal District (S.W.D.D.) for landfill and recycling, several street lighting districts, the East Gifford Storm Water Municipal Service Benefit Unit (M.S.B.U.) and the Vero Lake Estates M.S.T.U. The S.W.D.D. assessment rates per Waste Generation Unit (WGU) for both residential and commercial customers. The chart on this page shows the savings realized by privatization, as the assessment rates remained constant or declined from 1998 to 2011. Since 2012 the increase in rates can be attributed to many different

factors including lower commodities rates on recycling revenue, CPI increases in waste hauling contracts, higher prices associated with single stream recycling, etc.

Effective October 1st 2015, the County implemented a single sort recycling program in which residents have the ability to recycle additional materials including all plastic containers, all paper not contaminated by food, aseptic food and beverage cartons, aluminum and steel cans, all glass bottles and jars, and scrap metal. By implementing the single sort program, the County is hoping to increase participation in its recycling program. In addition, subscription garbage service was changed to once per week pick-up and both garbage and recycling are now carted as opposed to the prior practice of using recycling bins, and resident purchased trash containers. In 2016/17 the County recycled 38.6% of its waste stream, which is below the State of Florida goal of achieving a 75% recycling rate by the year 2020.The total percentage of waste stream recycled is expected to increase with the 2017 calendar year.


2016/2017 Waste Generation Unit

2017/2018 Waste Generation Unit

Increase

(Decrease)

Percentage Inc.

(Decrease) Residential Charge

$64.13

$68.19

$4.06 6.3%

Commercial Charge

$35.55

$37.67

$2.12 6.0%

Each WGU equates to one ton of garbage per year. Through studies and estimations, various multiples have been determined for all different types of commercial and residential classifications. For example, single family homes are assumed to generate 1.6 WGU’s and are assessed based on this rate. Based upon 1.6 WGU’s, each household will be assessed $109.10 by the district this year.


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Non-Ad Valorem Assessments Indian River County has several non-ad valorem assessment districts for street lighting and drainage improvements. Various street lighting district assessments were increased for fiscal year 2016/17. All street lighting districts and M.S.B.U.’s are charged by per parcel/acre, with the exception of Oceanside street lighting and M.S.B.U. and Oslo Park street lighting which are charged per lot. When computing per parcel/acre charges, the size of a parcel is rounded up to the nearest acre and then multiplied by the charge. For example, a ½ acre property would be assessed for one parcel, and a 1½-acre property would be assessed for two parcels.

Assessment District 2016/2017 Per Parcel/Acre/Lot

2017/2018 Per Parcel/Acre/Lot

Increase (Decrease)

% Increase (Decrease)

Streetlighting Districts

Gifford $25.00 $25.00 $0.00 0.00%

Laurelwood $36.00 $36.00 $0.00 0.00%

Rockridge $8.00 $8.00 $0.00 0.00%

Vero Highlands $36.00 $36.00 $0.00 0.00%

Porpoise Point $11.00 $11.00 $0.00 0.00%

Laurel Court $39.00 $39.00 $0.00 0.00%

Tierra Linda $29.00 $39.00 $10.00 34.48%

Vero Shores $24.00 $24.00 $0.00 0.00%

Ixora Park $20.00 $20.00 $0.00 0.00%

Royal Poinciana $39.00 $39.00 $0.00 0.00%

Roseland Road $1.00 $1.00 $0.00 0.00%

Whispering Pines $16.00 $16.00 $0.00 0.00%

Moorings $10.00 $10.00 $0.00 0.00%

Walker’s Glen $22.00 $22.00 $0.00 0.00%

Glendale Lakes $40.00 $40.00 $0.00 0.00%

Floralton Beach $50.00 $50.00 $0.00 0.00%

West Wabasso $21.00 $21.00 $0.00 0.00%

Oceanside $57.00 $57.00 $0.00 0.00%

Oslo Park $25.47 $25.47 $0.00 0.00%

Other Districts

Vero Lake Estates $50.00 $50.00 $0.00 0.00%

East Gifford Stormwater M.S.B.U. $10.00 $10.00 $0.00 0.00%

Oceanside Street Paving M.S.B.U. $415.00 $415.00 $0.00 0.00%


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User Fees User Fees are primarily generated in the enterprise and internal service funds. Revenues are projected to decrease in comparison to last fiscal year by $797,534 or 1.27%. This decrease can be largely attributed to the reduction in the cost of insurance claims as a result of the many cost saving measures the County has implemented over the past few years. Building Department permit revenues are expected to remain flat over the next fiscal year. The Utility system has continued its expansion into new areas of the County and has increased its customer base substantially over the past few years. The total number of customers on the water and sewer system has increased from 35,721 in 1997/98 to 78,174 in 2016/2017. For the current year, Utility user fees are projected to increase 1.5 % to $30,409,000. Rates for the 2017/18 fiscal year remain unchanged.

Building Department revenues are projected remain flat this fiscal year, and are expected to continue to level off after many years of decline. The real estate market had cooled substantially beginning in 2008 and didn’t see any turnaround until many years later. On July 17, 2012 the Board of County Commissioners approved the reduction of multiple permit fees. This change was aimed to facilitate some types of construction and enhance the County’s “open for business” message for economic development purposes. A 5% reduction in building permit fees was implemented in FY 2016/17. Long term

building permit revenue is structured to support the Building Department operations. Nevertheless, building activities are very sensitive to economic changes, and these revenues can quickly decline if there is a downturn in the economy such as what occurred in the early 90’s and again beginning in 2008. Therefore, Building Department revenues are continuously monitored to detect any declines as soon as possible. These revenues serve as a useful measurement tool, since construction is a major industry for the County. Significant revenue in this area can forecast increases in other County revenues.

Cash Forward Revenues

Cash forward is a type of budgeted fund used to supplement operating revenues. This provides a mechanism for expending remaining fund balances at the end of the prior year. Indian River County utilizes cash forward revenues to “roll over” capital projects from one year to another. When a large capital project will cover more than one year, it is frequently budgeted for the total cost up front. Then at the end of each year, the unspent portion is moved to the next year via cash forward, so that the project can continue. Cash forward makes up a smaller portion of the current budget than last year, because not as many of these projects have been budgeted.


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Interfund Transfers This category covers all transfers into a fund from a separate fund operated by the County. Interfund transfers have several different functions. One purpose is to allocate expenditures from one fund into others. The law enforcement transfer is one such case for Indian River County. Funds are transferred into the General Fund from the M.S.T.U. equaling 66.25% of the law enforcement costs of the Sheriff’s Department. This effectively allocates that portion of the law enforcement function to the M.S.T.U. Another use for interfund transfer is to support the operations of a certain fund. Indian River County transfers funds from the General Fund and the MSTU Fund to the Transportation Fund. For budgeting purposes all fund transfers in must equal fund transfers out; thus they create a zero net effect on the overall budget. FUND BALANCE COMPARISON

The total fund balance for all funds under Indian River County control stands at $328,883,151 (unaudited amount) on September 30, 2017. Total fund balance is up $16,307,981 from last year. Fund balance has been increasing slightly over the last five years and has remained very stable over the last ten. Fund balances in the tax-supported funds have also remained fairly stable over the time period depicted in the graph below. These funds show a substantial decrease from fiscal year 2008/09 to 2009/10. This is due to early implementation of GASB Statement 54, which redefined fund balance. The amounts shown in 2009/10 and later years are the unassigned fund balances in governmental funds. For 2008/09, this was unreserved fund balance. During fiscal year 2009/10, fund balance policy was revised to account for the changes in fund balance classifications. At

this time a budget stabilization reserve and an emergency/disaster relief reserve were established each equal to 5% of the annual budget. This resulted in additional committed fund balance of $16.4 million, which was the main cause of the decrease from the prior year. Ad valorem taxing funds, which have the most impact on Indian River County taxpayers, showed an increase of about $1.0 million during fiscal year 2016/2017. This can be attributed to factors such as an increasing tax base and raising the millage in the Emergency Services District. An evaluation of fund balance is undertaken annually to ensure that Indian River County has adequate funds available to meet cash flow needs, to respond to emergencies such as hurricanes, and to maintain targeted fund balance thresholds.


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The current level of fund balance is consistent with the County financial policy of maintaining a fund balance of a minimum of 20% of annual budgets for taxing funds. A fund balance of about two and a half months is important in taxing funds, since the fiscal year starts October 1 and the first Ad Valorem tax payment is not received from the Tax Collector until mid December. Therefore the County generally experiences a negative cash flow for October and November. While the current balances exceed the minimum threshold, this is still consistent with the fund balance policy. The excess funds were built up over several years when the economy was stronger. Indian River County’s taxing funds are showing

a projected fund balance decrease of 4.7% or approximately $3.0 million for FY 2017/18. This is reflective of major capital equipment purchases in Transportation and Emergency Services. The fund balances for virtually all taxing funds are expected to remain above the minimum 20% threshold, although Emergency Services is projected to be at 19.5% at the end of FY 2017/2108. However, ambulance fee revenues are budgeted conservatively, and the retirement of long-tenured emergency services personnel is resulting in salary savings due to new hires starting at the entry salary range. The FY18 budget also included initial start-up costs associated with opening a new fire station, some of which are non-recurring expenses. Finally, projected revenues do not include any FEMA reimbursements from costs incurred from Hurricanes Wilma and Irma as Project Worksheets are still being written. Future year projections reflect Emergency Services District fund balance falling below the 20% minimum threshold. Therefore, it may be necessary to increase tax revenues in this fund or divert eligible capital expenses to Optional Sales Tax funding in order to maintain existing service levels and retain solid financial conditions for the fund. Some other major governmental funds are expected to see fund balances fall by substantial amounts in fiscal year 2016/17. These include the Impact Fees Fund (33.3%), the Secondary Roads Construction Fund (25.3%), and the Optional Sales Tax Fund (21.3%). The primary reason for the declines is the use of accumulated fund balance to fund the construction of capital projects in the upcoming year. County fund balance policy calls for a minimum 20% unrestricted net position level for the Utilities Fund and the Solid Waste Disposal District (SWDD). Both funds exceed the minimum requirement by substantial margins. The SWDD is required to set aside funds for landfill cell closures and future cell expansions. This need accounts for a large portion of the 123% fund balance. SWDD net position is projected to remain relatively flat for fiscal year 2017/18 at 3.0%. The Utilities Fund maintains a large reserve (178%) in order to cash fund future utility improvements on an as-needed basis. The County projects a decline in net position for fiscal year 2017/18 (10.3%) due largely to expenditure of funds on hand for capital projects. The Golf Course Fund is projected to experience a slight gain in the upcoming fiscal year, while still having a negative unrestricted net position. The reason for the negative unrestricted net position for the Golf Course is the investment in capital assets. It should be noted that total net position is $7.4 million. The Building Department carries a large reserve built up during the construction boom during the last decade (148% of budget). These funds are available for use if needed during construction downturns. The 8.3% decrease projected in the Building Department is largely attributable to the 5% decrease in permit fees.


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MAJOR & NON-MAJOR FUND BALANCE/NET POSITION AS % OF TOTAL FUND

Fund Name 9/30/15 Audited

9/30/16 Audited

FY 2017/18 Beginning(1)

FY 2017/18 Ending (1,2) % Change

Balance as % of Budget

Governmental Major Funds

General Fund $50,279,230 $48,447,738 $47,436,899 $46,384,571 -2.2% 39.7%

Impact Fees Fund 14,192,749 14,087,443 15,086,421 10,764,559 -28.7% 119.4%

Secondary Roads Construction Fund 13,679,956 11,785,519 9,884,016 7,559,137 -23.5% 119.9%

Transportation Fund 7,036,488 7,023,850 7,289,067 5,897,019 -19.1% 37.8%

Emergency Services District Fund 7,142,655 6,068,669 7,793,000 7,296,055 -6.4% 19.5%

Optional Sales Tax Fund 64,106,913 71,159,819 75,323,592 57,508,229 -23.7% 175.9%

Total Governmental Major Funds $156,437,991 $158,573,038 $162,812,995 $135,409,570 -16.8% 62.1%

Proprietary Major Funds

Solid Waste Disposal District 13,367,157 15,159,835 16,792,711 17,291,384 3.0% 123.1%

Golf Course Fund (1,261,143) (830,532) (1,463,281) (1,235,367) -15.6% (42.7%)

County Building Department 5,392,467 5,763,497 6,223,973 5,708,053 -8.3% 148.1%

County Utilities Fund 73,558,867 80,243,892 86,094,994 77,212,205 -10.3% 178.3%

Total Proprietary Major Funds $91,057,348 $100,336,692 $107,648,397 $98,976,275 -8.1% 154.4%

Non-major Funds in the Aggregate $45,622,504 $53,665,440 $58,421,759 $53,608,003 -8.2% 86.4%

Total All Funds $293,117,843 $312,575,170 $328,883,151 $287,993,848 -12.4% 87.7% All fund balances represent total fund balances in governmental funds and unrestricted net position in proprietary funds. (1) Major Governmental Funds – Revenue and Expense assumptions for major governmental funds are based on the information contained within the long-range financial plan discussion that begins on page 313. Assumptions for individual funds are outlined on the following pages: General/MSTU Fund – p. 314; Transportation Fund – p. 315; Emergency Services District Fund – p. 316; Impact Fee Funds – p. 317; Secondary Roads Fund – p. 318; and Optional Sales Tax Fund – p. 319. (2) Major Proprietary Funds - Adjustments have been made to budgeted revenues and expenditures based on the following assumptions. Revenues, per Fla. Statues must be budgeted at 95%; however, historically the County has collected a higher percentage. Similarly, expenditures have typically come in under budget due to management of expenses throughout the year. Use of contingencies is kept at a minimum so dollars are available for emergency situations. Additionally, for capital projects, total dollars are transferred into the capital outlay account at the start. In those instances little or no revenues are budgeted going forward, and the funds are used for expenditures over the life of the project. This reduces fund balances in subsequent years. Grant revenues receivable have been added to the adjusted revenues where appropriate. These figures are unaudited estimates only.


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FUND BALANCE/NET POSITION COMPARISON AND PROJECTED CHANGES Change in Fund Balance

Fund Name 9/30/16 Audited

FY 2017/18 Beginning(1)

Adjusted Revenues (1)

Adjusted Expenses (1)

FY 2017/18 Ending(1) % Change

Government Major Funds

General Fund $48,447,738 $47,436,899 $111,214,939 $112,267,267 $46,384,571 -2.2%

Impact Fee Fund 14,087,443 15,086,421 3,760,000 8,081,862 10,764,559 -28.7%

Secondary Roads Construction 11,785,519 9,884,016 3,790,000 6,114,879 7,559,137 -23.5%

Transportation Fund 7,023,850 7,289,067 13,729,051 15,121,099 5,897,019 -19.1%

Emergency Services District 6,068,669 7,793,000 35,816,159 36,313,103 7,296,055 -6.4%

Optional Sales Tax 71,159,819 75,323,592 16,650,000 34,465,363 57,508,229 -23.7%

Total Governmental Major Funds $158,573,038 $162,812,995 $184,960,149 $212,363,573 $135,409,570 -16.8%

Proprietary Major Funds

Solid Waste Disposal Dist. 15,159,835 16,792,711 14,530,608 14,031,935 17,291,384 3.0%

Golf Course (830,532) (1,463,281) 3,044,218 2,816,304 (1,235,367) -15.6%

Building Department 5,763,497 6,223,973 3,282,000 3,797,920 5,708,053 -8.3%

County Utilities Fund 80,243,892 86,094,994 32,838,616 41,721,405 77,212,205 -10.3%

Total Proprietary Major Funds $100,336,692 $107,648,397 $53,695,442 $62,367,564 $98,976,275 -8.1%

Non-major Funds in the Aggregate $53,665,440 $58,421,759 $41,334,106 $46,147,862 $53,608,003 -8.2%

Total All Funds $312,575,170 $328,883,151 $279,989,697 $320,878,999 $287,993,848 -12.4%

All fund balances represent total fund balances in governmental funds and unrestricted net position in proprietary funds. (1) Major Governmental Funds – Revenue and Expense assumptions for major governmental funds are based on the information contained within the long-range financial plan discussion that begins on page 313. Assumptions for individual funds are outlined on the following pages: General/MSTU Fund – p. 314; Transportation Fund – p. 315; Emergency Services District Fund – p. 316; Impact Fee Funds – p. 317; Secondary Roads Fund – p. 318; and Optional Sales Tax Fund – p. 319. (2) Major Proprietary Funds - Adjustments have been made to budgeted revenues and expenditures based on the following assumptions. Revenues, per Fla. Statues must be budgeted at 95%; however, historically the County has collected a higher percentage. Similarly, expenditures have typically come in under budget due to management of expenses throughout the year. Use of contingencies is kept at a minimum so dollars are available for emergency situations. Additionally, for capital projects, total dollars are transferred into the capital outlay account at the start. In those instances little or no revenues are budgeted going forward, and the funds are used for expenditures over the life of the project. This reduces fund balances in subsequent years. Grant revenues receivable have been added to the adjusted revenues where appropriate. These figures are unaudited estimates only.

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PERSONNEL SCHEDULE BY DEPARTMENT

2014/2015 2015/2016 2016/2017 2017/2018Budget Budget Budget Budget

GENERAL FUND001-101 B.C.C.-OPERATIONS

County Commissioner FT 5 5 5 5Commisioner Assistant FT 3 3 3 3Total FT 8 8 8 8Commisioner Assistant PT 1 1 1 1Receptionist PT 1 1 1 1

Department Total 10 10 10 10

001-102 COUNTY ATTORNEYCounty Attorney FT 1 1 1 1Asst. Co. Attorney FT 2 2 2 2Legal Assistant/CLA FT 2 2 2 2Legal Secretary FT 1 1 1 1


001-109 MAIN LIBRARYDirector, Library Service FT 1 1 1 1Coordinator-Systems FT 1 1 1 1Librarian I FT 5 5 6 6Librarian II FT 2 2 2 2Library Associate I FT 3 3 3 3Library Associate II FT 2 2 1 1Library Clerk I FT 4 4 4 4Library Computer Spec. FT 1 1 1 1Library Technical Asst. FT 3 3 3 3Total FT 22 22 22 22Library Associate I PT 1 1 1 1Library Clerk I PT 5 5 5 5Total PT 6 6 6 6


001-112 NORTH COUNTY LIBRARYLibrarian I FT 2 2 2 2Librarian II FT 2 2 2 2Library Associate I FT 3 3 3 3Library Associate II FT 2 2 2 2Library Computer Spec. FT 1 1 1 1Total FT 10 10 10 10Library Clerk I PT 4 4 4 4Library Technical Asst. PT 1 1 1 1Total PT 5 5 5 5


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GENERAL FUND (cont'd)001-113 BRACKETT LIBRARY

Library Technical Asst. FT 2 2 2 2Librarian 1 FT 1 1 1 1Total FT 3 3 3 3Library Clerk 1 PT 3 3 3 3


001-118 IR SOIL/WATER CONSERStaff Assistant II FT 1 1 1 1


001-119 LAW LIBRARYLibrarian II FT 0 0 1 1Librarian I FT 1 1 0 0


001-201 ADMINISTRATOR-OPERATIONSCounty Administrator FT 1 1 1 1Assistant County Administrator FT 0.35 0.35 0.35 0.35Exec. Asst. to County Administrator FT 1 1 1 1

Department Total 2.35 2.35 2.35 2.35

001-202 GENERAL SERVICESAssistant County Administrator FT 0.35 0.35 0.35 0.35Staff Assistant IV FT 1 1 1 1


001-203 HUMAN RESOURCESHuman Resource Manager FT 1 1 0 0Human Resources Analyst/Specialist FT 1 1 2 2Human Resources Director FT 0 0 1 1Human Resources Payroll Specialist FT 0 0 0 1Human Resources Generalist FT 0 1 1 1Staff Assistant III FT 1 1 0 0Total FT 3 4 4 5Staff Assistant II PT 1 1 1 0Payroll Assistant PT 1 1 1 1


001-206 VETERANS SERVICESManager-Veterans Services FT 1 1 1 1Veterans Services Officer FT 1 1 1 1Total FT 2 2 2 2Staff Assistant I PT 1 1 1 1


001-208 EMERGENCY MANAGEMENTDir.-Emergency Services FT 1 1 1 1Coordinator - Emerg. Mgmt. FT 1 1 1 1Staff Assistant II FT 1 1 1 1Staff Assistant IV FT 1 1 1 1


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GENERAL FUND (cont'd)001-210 PARKS

Superintendent-Parks FT 1 1 1 1Groundskeeper I FT 2 2 2 2Night Watchman FT 1 1 1 1Maintenance Worker FT 12 12 13 13Senior Maintenance Worker FT 7 7 7 7Foreman-Parks FT 2 2 2 2Foreman-Special Projects FT 1 1 1 1Staff Assistant III FT 1 1 1 1


001-211 HUMAN SERVICESCase Worker FT 1 1 1 1


001-212 AG EXTENSIONManager Extension Service FT 1 1 1 1County Extension Agent FT 1 2 2 2Staff Assistant I FT 1 1 1 1Total FT 3 4 4 4County Extension Agent BT 0 0 1 1


001-216 PURCHASINGManager-Purchasing FT 1 1 1 1Buyer FT 1 1 1 1Staff Assistant II FT 0.5 0.5 0.5 0.5


001-220 FACILITIES MANAGEMENTFacilities Manager FT 1 1 1 1Tradesworker I FT 11 11 11 11Tradesworker II FT 2 2 2 3Groundskeeper I FT 2 2 2 2Groundskeeper II FT 1 1 1 1Staff Assistant III FT 1 1 1 1


001-229 OFFICE OF MGMT & BUDGETBudget Director FT 0.7 0.7 0.7 0.7Budget Analyst I FT 2 2 2 2Budget Support Specialist FT 1 1 1 1


001-237 FPL GRANT EXPENDITURESEmergency Services Manager FT 0 0 0.25 0.25Radiological Emergency Analyst FT 1 1 1 1

Department Total 1 1 1.25 1.25

81



GENERAL FUND (cont'd)001-238 EMERGENCY BASE GRANT

Emergency Mgt. Planner FT 1 1 1 1

001-250 COUNTY ANIMAL CONTROLAnimal Control Manager FT 1 1 1 1Animal Control Officer I FT 3 3 3 3Animal Control Officer II FT 1 1 1 1Staff Assistant II FT 1 1 1 1


001-251 MAILROOM/SWITCHBOARDMailroom Clerk FT 1 1 1 1Total FT 1 1 1 1Mailroom Clerk PT 2 2 2 2


CONSTITUTIONALS

001-300 CLERK OF THE CIRCUIT COURTFT 14 12.33 13.05 14.97PT 1 1.23 1.15 0.5

Total 15 13.56 14.20 15.47

001-400 TAX COLLECTORFT 47 47 49 51

Total 47 47 49 51

001-500 PROPERTY APPRAISERFT 36 38 38 39

Total 36 38 38 39

001-600 SHERIFFCorrections FT 163 168 171 178Court Services FT 20 28 29 31Law Enforcement FT 303 278 282 303Total FT 486 474 482 512

PT 15 12 14 14Total 501 486 496 526

001-700 SUPERVISOR OF ELECTIONSFT 9 9 9 10PT 1 1 3 2

Total 10 10 12 12

82



M.S.T.U. FUND

004-104 NORTH COUNTY AQUATICS CENTERAquatic Center Supervisor FT 1 1 1 1Certified Pool Operator FT 0.5 0.5 0.5 0.5Recreation Leader FT 1 1 1 1Staff Assistant I FT 1 1 1 1Total FT 3.5 3.5 3.5 3.5Lifeguard I PT 13 13 13 13Staff Assistant I PT 2 2 2 2Maintenance Worker PT 1 1 1 1Total PT 16 16 16 16Lifeguard I BT 12 12 12 9Maintenance Worker BT 1 1 1 1Staff Assistant I BT 1 1 1 1Total BT 14 14 14 11


004-105 GIFFORD AQUATICS CENTERRecreation Facilities Manager FT 1 1 1 1Certified Pool Operator FT 0.5 0.5 0.5 0.5Total FT 1.5 1.5 1.5 1.5Lifeguard I PT 6 6 6 6Staff Assistant I PT 2 2 2 2Maintenance Worker PT 1 1 1 1Total PT 9 9 9 9Lifeguard I BT 5 5 5 5Maintenance Worker BT 0 0 0 0Staff Assistant I BT 0 1 1 1Total BT 5 6 6 6

Department Total 15.5 16.5 16.5 16.5004-108

RECREATIONAssistant County Administrator FT 0.3 0.3 0.3 0.3Recreation Manager FT 1 1 1 1Aquatic System Manager FT 1 1 1 1Recreation Leader FT 1 1 1 1Recreation Coordinator FT 1 1 1 1Staff Assistant III FT 1 1 1 1Staff Asstistant I FT 1 1 1 1Marketing & Event Coordinator FT 1 1 1 1Total FT 7.3 7.3 7.3 7.3Recreation Leader PT 2 2 2 2Total PT 2 2 2 2Recreation Assistant BT 4 4 4 5


004-115 INTERGENERATIONAL REC. CENTERVenue Manager FT 0 0 1 1Business Support Specialist FT 0 0 1 1Recreation Leader FT 0 0 1 1Maintenance Worker FT 0 0 1 1

0 0 4 4Maintenance Worker PT 0 0 0 2


83



M.S.T.U. FUND (cont'd)004-116 OCEAN RESCUE

Lifeguard III FT 1 1 1 1Lifeguard I FT 9 9 9 9Total FT 10 10 10 10Lifeguard I PT 5 5 5 5


004-161 SHOOTING RANGE OPERATIONRangemaster II FT 1 1 1 1Range Attendant FT 1 1 3 3Senior Range Attendant FT 1 1 1 1Total FT 3 3 5 5Range Attendant PT 4 5 7 7Staff Assistant I PT 0 0 2 2


004-204 PLANNING AND DEVELOPMENTDir.-Community Development FT 1 1 1 1Staff Assistant IV FT 1 1 1 1


004-205 COUNTY PLANNINGSenior Planner FT 1 1 1 2Chief Planner FT 3 3 3 3Staff Assistant I FT 0.5 0.5 0 0Planning Assistant II FT 1 1 1 1Planning Technician FT 0 0 1 1Planning Technician II FT 1 1 1 1Staff Assistant III FT 1 1 1 1

Department Total 7.5 7.5 8 9

004-207 ENV PLAN/CODE ENFORCECode Enforcement Officer FT 4 4 4 4Senior Planner FT 0 1 1 1Staff Assistant I FT 0 0 1 1

4 5 6 6Staff Assistant I PT 1 1 0 0


004-210 PARKSConservation Land Tech. FT 0 0 1 1Conservation Land Mgr. FT 1 1 1 1


004-234 TELECOMMUNICATIONSTelecommunications Technician FT 0 0 0 1Telecommunications Manager FT 1 1 1 1


84



TRANSPORTATION FUND

111-214 ROADS AND BRIDGESManager - Road & Bridge FT 2 2 2 2Vegetation Manager FT 1 1 1 1Asst. Superintendent-Road & Bridge FT 1 1 1 1Superintendent-Road & Bridge FT 1 1 1 1Maintenance Worker FT 6 6 6 6Senior Maintenance Worker FT 19 19 19 19Equipment Operator I FT 3 3 2 2Equipment Operator II FT 6 6 6 6Tradesworker I FT 10 11 12 12Heavy Equipment Operator FT 18 18 18 18Equipment Mechanic I FT 1 1 1 1Small Engine Mechanic FT 1 1 1 1Finish Grader Operator FT 2 2 2 2Foreman-Road & Bridge FT 4 4 4 4Staff Assistant II FT 1 1 1 1Staff Assistant III FT 1 1 1 1Road Projects Coordinator FT 1 1 1 1


111-243 PUBLIC WORKSDirector- Public Works FT 0.9 0.9 0.9 0.9Staff Assistant IV FT 1 1 1 1


111-244 COUNTY ENGINEERINGAssistant Public Works Director FT 0 1 0 0County Engineer FT 1 1 1 1Construction Coord. Mgr. FT 1 1 1 1Senior Civil Engineer FT 1 1 1 2County Surveyor FT 1 1 1 1Assistant County Surveyor FT 1 1 1 1Rodman FT 1 1 1 1Survey Instrument Man FT 1 1 1 1Survey Party Chief FT 1 1 1 1Staff Assistant III FT 1 1 2 2Engineering Inspector Supervisor FT 1 1 0 0Engineering Inspector FT 1 1 1 1AutoCADD Operator FT 3 3 3 3Engineering Technician FT 1 1 2 3Senior Engineering Inspector FT 3 3 4 4Senior Survey Technician FT 1 1 1 1Project Specialist FT 1 1 1 1Project Engineer FT 1 0 1 1Land Development Manager FT 1 1 1 1Staff Assistant I FT 1 1 1 1Staff Assistant II FT 1 1 0 0


85



TRANSPORTATION FUND (cont'd)

111-245 TRAFFIC ENGINEERING

County Traffic Engineer FT 1 1 1 1Traffic Analyst FT 1 2 2 2Coordinator-Traffic Signal FT 1 1 1 1Manager-Traffic Operations FT 1 1 1 1Senior Maintenance Worker FT 4 4 4 4Traffic Tech. Asst. FT 2 2 2 2Marking Technician FT 2 2 2 2Signal Technician I FT 1 1 2 2Traffic Technician I FT 2 2 2 2Signal Technician II FT 3 3 2 2Staff Assistant III FT 1 1 1 1Signal Cable Locator FT 1 1 2 2


111-281 STORMWATERStormwater Engineer FT 1 1 1 1Environmental Compliance Specialist FT 0 0 0 1Stormwater Education Enforcer FT 1 1 1 1Maintenance Worker FT 0 1 1 1Senior Stormwater Inspector FT 1 1 1 1


EMERGENCY SERVICES DISTRICT

114-120 FIRE RESCUEBattalion Chief FT 3 6 6 6Staff Assistant I FT 1 1 1 1Staff Assistant II FT 2 2 2 2Staff Assistant III FT 2 2 2 2Firefighter FT 11 11 7 7Driver/Engineer FT 17 17 7 7Lieutenant FT 22 22 14 14Lieutenant Inspector FT 5 5 4 5Captain-Fire FT 1 1 0 0Equipment Mechanic II FT 1 1 1 1Equipment Mechanic I FT 0 1 1 1Training & Safety Captain FT 1 1 1 1Fire Training & Safety Battalion Chief FT 2 2 2 2EMS QA & Training Battalion Chief FT 1 1 1 1EMS Assistant Chief FT 1 1 1 2Equipment Mechanic III FT 1 1 1 1EMS Field Supervisor(Captain) FT 2 2 2 2Fire-Medic FT 114 125 136 147Captain-Fire Medic FT 2 2 3 3Lieutenant-Fire Medic FT 13 16 28 31Engineer-Fire Medic FT 25 28 41 44Paramedic I FT 9 9 6 6


86



SOLID WASTE DISPOSAL DISTRICT

411-217 SANITARY LANDFILLManaging Director-SWDD FT 1 1 1 1Scale Operator FT 4 4 4 4Foreman-SWDD FT 1 1 1 1Senior Account Clerk FT 1 1 1 1Staff Assistant III FT 1 1 1 1Assessment Coordinator FT 1 1 1 1


411-255 RECYCLINGRec. Education & Marketing Coord. FT 1 1 1 1


SPECIAL REVENUE FUNDS

103-204 IMPACT FEE FUNDSenior Planner FT 1 1 1 1

108-222 RENTAL ASSISTANCEHousing Inspector FT 1 1 1 1Housing Specialist I FT 1 1 1 1Housing Specialist II FT 1 1 1 1Rental Assist. Prog. Mgr. FT 1 1 1 1Total FT 4 4 4 4Housing Specialist I PT 0 0 0 1


109-214 ROADS AND BRIDGESDirector of Public Works FT 0.1 0.1 0.1 0.1


109-244 COUNTY ENG-SECONDARY RDSenior Engineering Inspector FT 1 1 1 1Project Engineer FT 0 0 1 1Roadway Production Mgr FT 1 1 1 1


109-247 REAL ESTATE ACQUISITIONLand Acquisition Specialist FT 1 1 1 1


120-133 COMMUNICATIONS CENTER911 Database Coordinator FT 1 1 1 1911 Mapping Technician FT 1 1 1 1Emrg Mgmt Planner FT 0 0 0.75 0.75

Department Total 2 2 2.75 2.75

123-228 IRCLHAP/SHIP PROGRAMPlanning Assistant II FT 1 1 1 1


87



SPECIAL REVENUE FUNDS (cont'd)

124-204 PLANNING AND DEVELOPMENTMPO Staff Director FT 1 1 1 1Planner FT 1 1 1 1Senior Planner FT 1 1 1 1Staff Assistant III FT 1 1 1 1


128-144 BEACH RESTORATIONEnvironmental Specialist FT 1 1 1 1Natural Resources Manager FT 0 0 0 1Coastal Engineer FT 1 1 1 1


ENTERPRISE FUNDS

418-236 GOLF COURSEADMIN/CLUBHSE OPERATIONSGolf Professional FT 1 1 1 1Manager-Golf & Club Op FT 1 1 1 1Pro Shop Manager FT 1 1 1 1Total FT 3 3 3 3Outside Operations Attendant PT 15 15 15 15Pro Shop Attendant PT 5 4 4 4Golf Cart Mechanic PT 1 1 1 1Total PT 21 20 20 20Outside Operations Attendant BT 5 6 6 6Courier BT 1 1 1 1

6 7 7 7Department Total 30 30 30 30

441-233 BUILDING DEPARTMENTBuilding Official FT 1 1 1 1Deputy Building Official FT 0 0 0 1Building Support Specialist FT 3 4 5 5Building Administration Assistant FT 0 0 1 1Senior Building Support Spec. FT 1 1 1 1Building Inspector/Plans Examiner I FT 2 2 1 1Building Inspector II FT 4 6 6 6Building Inspector/Plans Examiner II FT 5 5 5 5Senior Building Inspector/Plans Ex FT 3 3 4 4Plans Examiner II FT 0 0 1 1Contractor License Invest. FT 2 2 3 3Staff Assistant I FT 0.5 0.5 1 1Total FT 21.5 24.5 29 30Plans Examiner PT 0 1 1 1

Department Total 21.5 25.5 30 31

88



ENTERPRISE FUNDS (cont'd)

471-218 WASTEWATER UTILITIESSuperintendant-WW FT 1 1 1 1Water/WW Plant Operator C FT 1 1 1 1Electrician FT 1 1 1 1Water/WW Plant Operator B FT 7 7 7 7Plant Mechanic FT 2 2 2 3Chief Operator FT 3 3 3 3Water Plant Operator Trainee FT 2 1 1 1Staff Assistant II FT 1 1 1 1


471-219 WATER PRODUCTIONWater/WW Plant Operator C FT 6 6 6 6Water/WW Plant Operator B FT 5 5 5 5Chief Operator FT 2 2 2 2Plant Mechanic FT 1 1 1 1Electrician FT 1 1 1 1Water Plant Operator Trainee FT 0 1 1 1SCADA FT 0 1 1 1


471-235 UTILITIES GENERALDirector-Utilities FT 1 1 1 1Utilities Finance Manager FT 1 1 1 1Plans Reviewer FT 1 1 1 1Engineering Intern FT 0 0 0 1GIS Coordinator FT 1 1 1 1Compliance Position FT 1 1 1 1Mgr.-Water/WW Operations FT 1 1 1 1Environmental Engineer FT 1 1 1 1Mgr.-Capital Projects FT 1 1 1 1Staff Assistant II FT 2 2 2 2Utilities Inspector FT 3 3 2 2Senior Utilities Inspector FT 0 0 1 1Staff Assistant IV FT 1 1 1 1Project Specialist FT 1 1 1 1


471-265 CUSTOMER SERVICEMeter Reader FT 8 8 9 9Meter Reader Tech. FT 0 0 1 1Account Clerk FT 1 1 1 1Customer Service Manager FT 1 1 1 1Customer Service Rep. FT 7 7 7 7Staff Assistant I FT 1 1 1 1Accountant FT 1 1 1 1Senior Account Clerk FT 3 3 3 3Utility Billing Specialist FT 2 2 2 2Financial Specialist FT 1 1 1 1Utilities Crew Leader FT 1 1 0 0Total FT FT 26 26 27 27Customer Service Rep. PT 1 1 1 1


89



ENTERPRISE FUNDS (cont'd)

471-268 WASTEWATER COLLECTIONSupervisor-Utilities Maint. FT 1 1 1 1Utilities Service Worker FT 5 6 6 8Foreman FT 0 0 0 1Utilities Crew Leader FT 1 1 1 0Electrician FT 1 1 1 1Lift Station Mechanic FT 7 7 8 8


471-269 WATER DISTRIBUTIONSupervisor-Utilities Maint. FT 2 2 2 2Superintendent-Field Maint. FT 1 1 1 1Foreman FT 0 0 0 1Inventory Specialist FT 1 1 1 1Utilities Crew Leader FT 6 6 6 5Utilities Service Worker FT 16 16 16 16Staff Assistant II FT 1 1 1 1


471-282 OSPREY MARSHFacility Operation & Maint Worker FT 2 2 2 2


INTERNAL SERVICE FUNDS

501-242 VEHICLE MAINTENANCEManager-Fleet Service FT 1 1 1 1Equipment Mechanic II FT 5 5 5 5Parts Clerk FT 1 1 1 1


502-246RISK MANAGEMENTSafety Coordinator FT 1 1 1 1Budget Director FT 0.3 0.3 0.3 0.3Workers Comp. Coordinator FT 1 1 1 1


90



INTERNAL SERVICE FUNDS (cont'd)

504-127 HUMAN RESOURCESBenefits/Payroll Admin FT 1 1 1 1

505-103GEOGRAPHIC INFORMATION SYS.GIS Manager FT 1 1 1 1GIS Technician FT 2 2 2 2GIS Analyst FT 1 1 1 1


505-241 COMPUTER SERVICESComputer Services Manager FT 1 1 1 1Service Administrator FT 1 1 1 1Systems Support Technician FT 1 1 1 1Computer Technician FT 2 2 2 2Application Specialist FT 0 0 1 1Webmaster FT 1 1 1 1Network Technician FT 1 1 1 1Staff Assistant II FT 0.5 0.5 0.5 0.5


BCC TOTALS FT 713.5 755 786 818PT 71 71 72 74BT 29 31 33 31

TOTAL 814 857 891 923

CONSTITUTIONAL TOTALS FT 592.00 580.33 591.05 626.97PT 16 13 17 16

TOTAL 608 593.33 608.05 642.97

GRAND TOTALS FT 1,306 1,335 1,377.05 1,444.97PT 87 84 89 90BT 29 31 33 31

1,422 1,450 1,499.05 1,565.97

2017/2018 Budget General Fund Detail

GENERAL FUND The General Fund is the main operating fund for Indian River County. It is used to account for all financial resources, except those required to be accounted for in another fund. The majority of funding is from ad valorem taxes. The collection and disbursement of monies to the constitutional officers (Sheriff, Clerk of the Court, Tax Collector, Property Appraiser, and Supervisor of Elections) is accounted for in this fund.

As shown above, more than 65.5% of the General Fund revenue comes from ad valorem taxes collected by the County. Therefore, increased/decreased expenditures in the General Fund have a direct impact on residents’ ad valorem tax bills. A fund transfer from the M.S.T.U. constitutes 20.3% of revenues for the General Fund. This transfer reimburses the General Fund for 66.25% of the law enforcement costs incurred by the Sheriff. Another major portion of funding comes from local sources such as fines, rentals, and interest income. Indian River County strives to maintain a diverse mix of revenues to avoid vulnerability from a shortfall in any one revenue source.

91


General Fund Revenue

Actual Actual Budget Budget Change from Revenue Type 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

Ad Valorem Taxes $43,192,132 $46,414,230 $51,058,479 $56,434,949 $5,379,470 Other Licenses Fees And Permits 130,386 125,080 110,000 110,000 0 Federal Grants 1,210,349 4,555,790 1,137,130 0 (1,137,130) Federal Payments In Lieu Of Taxes 37,408 39,326 35,000 35,000 0 State Grants 1,058,346 556,364 221,658 184,085 (37,573) State Shared Revenues 6,478,244 6,514,230 4,418,500 4,539,707 121,207 Governmental Revenues 560,194 658,117 686,130 671,130 (15,000) Culture/Recreation Revenues 168,793 359,752 196,081 220,255 24,174 Court Related Revenues 87,858 81,889 75,500 75,500 0 Other Charges For Services 17,120 18,512 16,500 16,500 0 Judgments And Fines 203,681 179,388 167,500 158,950 (8,550) Library Fines 49,131 46,102 50,025 43,540 (6,485) Interest 211,407 228,368 110,100 140,200 30,100 Rents And Royalties 316,795 276,667 258,195 227,195 (31,000) Disposition Of Fixed Assets 20,226 12,340 7,500 10,000 2,500 Donations 197,534 184,379 151,043 119,043 (32,000) Other Miscellaneous Revenue 4,191,987 4,154,801 4,496,764 4,578,650 78,886 Fund Transfers 15,573,228 15,731,837 18,217,465 18,060,480 (156,985) Non Operating Sources 0 0 3,310,780 481,610 (2,829,170) Total General Fund Revenue $73,704,819 $80,137,172 $84,724,350 $86,106,794 $1,382,444

92


The chart on this page shows that over half of general fund expenditures are utilized to support the Public Safety function. This is because the general fund is the primary funding source for the Sheriff’s Office. The county departments that are part of the General Government, Culture and Recreation, Human Services and Economic Environment functions are described in the following section. The report on the following page lists general fund expenditures by department. Individual department details following provide further information on the issues impacting each department. A detail of general fund expenditures to fund State Agencies, Children’s Services Agencies, and Nonprofit Organizations can be found at the end of the General Fund departmental section.

93


General Fund Expenditure Summary by Department

Actual Actual Budget Budget Change from Dept Department Name 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year 101 B.C.C.-Operations $899,407 $949,299 $1,032,863 $1,034,994 $2,131 102 County Attorney 1,838,377 1,616,708 1,601,027 785,668 (815,359) 103 Geographic Information Systems 35,266 38,163 41,594 74,030 32,436 107 Communication/Emergency Svc 858,236 448,507 516,017 499,717 (16,300) 109 Main Library 2,054,021 2,218,512 2,264,848 2,246,410 (18,438) 111 Medicaid 978,165 1,030,563 1,142,135 1,077,218 (64,917) 112 North County Library 1,093,635 1,058,133 1,058,061 1,065,966 7,905 113 Brackett Library 229,883 262,076 287,770 285,424 (2,346) 114 Value Adjustment Board 41,634 43,733 66,950 60,000 (6,950) 118 IRC Soil/Water Conservation 36,566 41,279 45,737 46,188 451 119 Law Library 107,374 78,623 79,582 86,829 7,247 137 Redevelopment Districts 138,434 159,094 163,672 187,296 23,624 199 Reserves-B.C.C. 4,099,410 7,726,430 6,915,440 7,684,264 768,824 201 Administrator-Operations 474,379 564,436 455,376 464,143 8,767 202 General Services 121,949 128,166 135,146 139,788 4,642 203 Human Resources 374,941 420,119 445,105 463,177 18,072 204 Planning & Development 4,342 2,772 6,000 6,000 0 206 Veterans Services 240,303 250,566 269,709 274,809 5,100 208 Emergency Management 466,981 455,578 573,866 451,027 (121,839) 210 Parks 1,877,461 2,037,762 2,365,370 2,259,728 (105,642) 211 Human Services 241,666 239,219 287,508 288,030 522 212 AG Extension 111,726 134,903 178,094 163,232 (14,862) 216 Purchasing 146,652 155,940 167,880 175,862 7,982 220 Facilities Management 3,279,123 3,500,556 3,863,742 3,845,570 (18,172) 229 Office Of Management & Budget 341,893 352,147 325,169 325,119 (50) 237 FPL Grant Expenditures 145,344 86,225 121,295 122,898 1,603 238 Emergency Base Grant 82,926 127,125 133,986 89,085 (44,901) 241 Computer Services 246,006 274,128 228,366 322,497 94,131 246 Risk Management 283,218 283,218 283,218 283,218 0 250 County Animal Control 451,406 507,478 562,771 574,233 11,462 251 Mailroom/Switchboard 306,784 321,877 324,200 357,575 33,375 252 Environmental Control 5,399 4,956 7,033 7,033 0 300 Clerk Of Circuit Court 970,612 889,013 988,668 1,032,814 44,146 400 Tax Collector 1,331,422 1,330,045 1,465,104 1,465,104 0 500 Property Appraiser 2,558,569 2,611,843 2,812,132 2,966,195 154,063 600 Sheriff 40,330,385 42,852,400 45,345,601 47,878,300 2,532,699 700 Supervisor Of Elections 1,046,020 1,217,024 1,282,257 1,320,772 38,515 901 Circuit Court 23,426 18,409 108,311 179,659 71,348

Outside Agencies and Non Profits 7,526,722 8,011,907 6,772,747 5,516,922 (1,255,825) Total General Fund $75,400,063 $82,448,932 $84,724,350 $86,106,794 $1,382,444

94


ORGANIZATION CHART OF DEPARTMENTS FUNDED BY THE

GENERAL FUND

Partial funding from General Fund Funding from other sources

Residents of Indian River County


Board of County Commissioners

Property Appraiser

Tax Collector

Supervisor of Elections

Sheriff

County Administrator County Attorney

Assistant County Administrator/

General Services

Libraries

Public Works

Human Resources

Emergency Services


Office of Management &

Budget


FPL Grant

EMS Base Grant

Animal Control

Mailroom/ Switchboard

Veterans Services

Parks Division

Human Services

Facilities Management

AG Extension

Purchasing

Assistant to Administrator

Commission Office

Soil & Water Conservation

95



Statement of Function

The department is comprised of the five elected members of the Board of County Commissioners, three Commissioner Assistants, a part-time recording secretary, and a part time receptionist. The Board is the governing force of the County. It sets the laws and policies under which the County runs. The Commissioner Assistants are responsible for assisting the County Commissioners representing a designated district with conducting the day-to-day business of the Commission. 2017/2018 Goals and Objectives • As the governing body of the County, assure that all rules and regulations under its jurisdiction are

adhered to and promulgated in a just and reasonable manner. Also, ensure that such rules are consistent with the public’s best interest.

• Continue to actively participate on Councils, Advisory Boards and Committees that determine multi-jurisdictional policies applicable to the region. Continue to provide a high level of customer service to the citizens of Indian River County.

Goal link guide located on pages 30-31

Performance Indicator Goal Link Actual FY 2014/15

Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload Number of regular/special call Commission meetings held GG-1 44 34 34 35

Hours of regular/special call Commission meetings held GG-1 140 118 120 130

Meetings with Commissioner Assistants performing recording secretary duties GG-3 73 68 112 72

Hours for meetings with Commissioner Assistants performing recording secretary duties GG-3 340 328 379 350

Efficiency Aggregate Millage GG-2 5.5477 5.8001 5.8349 5.9901

BCC FTE employees per 1,000 residents GG-4 5.73 5.67 5.58 5.46

Cost of service per citizen GG-2 $6.44 $6.73 $7.21 $7.07 Effectiveness Citizens serving on boards/committees GG-1 219 127 136 136 % change in County population N/A 0.6% 1.0% 1.7% 2.2%

96


BOARD OF COUNTY COMMISSIONERS Staffing

Actual Actual Budget Budget Change from 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

Department Total FT 8 8 8 8 0

Expenditures Fund/Department Actual Actual Budget Budget Change from

001-101 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year Personal Services $628,268 $675,737 $710,458 $718,794 $8,336 Contractual Services 194,051 212,589 236,941 236,939 (2) Operating Expenses 39,059 31,441 53,641 48,725 (4,916) Supplies Expense 32,743 29,531 30,523 30,534 11 Capital Outlay 5,285 0 1,300 0 (1,300) Total Expenditures $899,407 $949,299 $1,032,863 $1,034,994 $2,131

97


COUNTY ATTORNEY Statement of Function The County Attorney’s office provides legal services to the Board of County Commissioners, the County Administrator, county departments and county boards, as necessary. These legal services are performed by the County Attorney, a Deputy County Attorney, and an Assistant County Attorney. The attorneys are assisted by two legal assistants and a legal secretary. 2017/2018 Goals and Objectives

• To continue providing quality legal services to the Board of County Commissioners and the county administration in a timely manner.

• Handle the majority of litigation and appeals in house in order to reduce costs of outside counsel. • To coordinate with and monitor outside counsel.

Goal link guide located on page 30-31 Performance Indicator Goal Link Actual FY

2014/15 Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload Total number of agenda items reviewed GG-4 630 539 647 605 Total number of resolutions prepared and reviewed GG-4 119 125 131 125 Total number of ordinances drafted and reviewed GG-4 13 19 17 16 Total number of lawsuits with Indian River County named as a defendant or plaintiff GG-3 72 46 36 51

Efficiency Cost of service per citizen GG-2 $13.17 $11.46 $11.17 $5.37 In house hourly rate vs. outside rate GG-2 -72% -72% -87% -86% Effectiveness % of lawsuits handled in- house (excluding personal injury cases) GG-4 97% 96% 97% 97%

% of public records requests handled by COA responded within 5 business days GG-4 N/A N/A N/A 90%

Staffing

Actual Actual Budget Budget Change from

2014/2015 2015/2016 2016/2017 2017/2018 Prior Year Department Total FT 6 6 6 6 0


001-102 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year Personal Services $673,387 $709,269 $733,187 $739,318 $6,131 Contractual Services 1,147,760 886,831 839,300 22,700 816,600 Operating Expenses 12,303 11,215 20,665 14,650 (6,015) Supplies Expense 4,926 7,337 7,875 9,000 1,125 Capital Outlay 0 2,056 0 0 0 Total Expenditures $1,838,377 $1,616,708 $1,601,027 $785,668 $815,359

98


COMMUNICATION/EMERGENCY SERVICES Statement of Function This department houses expenditures associated with the operations and maintenance of the County communications equipment and the 800 MHz Public Safety Trunked Radio System. Supervision of operations and maintenance is part of the Radiological Emergency Analyst’s responsibilities. 2016/2017 Accomplishments • Supervision of operation and maintenance of county communication and the 800 MHz Public Safety Trunked

Radio System • Monitor billing and maintaining records for tower leases • Complete applications for renewals of FCC radio licenses • Maintain county wide LID data base for 800 MHz Public Safety Trunked Radio System • Coordinate for maintenance, repairs and billing of the radio communications towers facilities and equipment • Supervised the Radio System P-25 Migration Project 2017/2018 Goals and Objectives • Continued to supervise the Radio System P-25 Migration Project • Continue supervision of operation and maintenance of county communication and the 800 MHz Public

Safety Trunked Radio System for approximately 2,500 radios • Continue monitoring billing records from Communications International • Continue to maintain renewals of FCC radio licenses • Coordinate interoperability projects with Region 5 taskforce • Continue to maintain county wide LID data base for 800 MHz Public Safety Trunked Radio System

Expenditures

Fund/Department Actual Actual Budget Budget Change from 001-107 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

Contractual Services $3,940 $2,314 $19,300 $14,000 ($5,300) Operating Expenses 824,296 397,178 421,117 421,117 0 Supplies Expense 30,000 30,000 64,600 64,600 0 Capital Outlay 0 19,015 11,000 0 (11,000) Total Expenditures $858,236 $448,507 $516,017 $499,717 ($16,300)

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MAIN LIBRARY


The mission of the Indian River County Library System is to provide the means for people of all ages, interests and circumstances to have access to the recorded wisdom, experiences, and ideas of others. In support of this mission, library materials are a s s e m b l e d , organized, and m a d e a c c e s s i b l e to a l l . Opportunities for personal, educational, cultural, and recreational enrichment are offered. Collections of library materials, services, and programs are planned and developed to respond to individual and community needs. A trained and skilled staff and the latest technologies facilitate the use of resources of the library system. By committing themselves to excellence in all facets of the library system's services, the library administration and staff reaffirm the democratic ideals upon which the American public library was founded.

2016/2017 Accomplishments • Continued to expand our programming to children to include STEM-related workshops and classes;

including robotics, virtual reality, gaming, 3-D printing and math enrichment programs. • Volunteers provided 31,062 hours to the library system operations (includes Gift Shop & Depot volunteers). • The Library System continues to be ranked (population of 100,001 - 750,000) in the top 10 in most

categories. • The Archive Center materials continue to be heavily researched, areas in the space have been updated for

easier access and many local families are donating their histories and photographs for preservation of our local history.

• The system has been gifted with the archives from the press Journal to preserve, digitize and make available to the public-the Otis G. Pike bequest will enable this to happen.

• The Friends of the Library continue to purchase the latest and greatest of technological innovations for the Library, including a 3-D printer and the "VIBE." Children of all ages are enjoying virtual reality gaming and special learning computers.

• Self-checkout has grown in use.

2017/2018 Goals and Objectives • Support the three major roles of the library in this community (as defined by the American

Library Association and based on library statistics) by functioning as reference library, independent learning center, and popular materials library through comprehensive collections, qualified staff, and diversified programs.

• Provide basic collections to support the library's secondary roles in this community of preschooler's door to learning, formal education support center, and community activities/information center.

• Continue to keep residents involved in library programs and services by offering library programming opportunities for all ages and meeting the public's demand for library services.

• Continue to keep abreast of new technologies and strive to provide new technologies for the public. • Continue to develop the Brackett joint-use facility collections and services in cooperation with Indian

River State College. • Build the E-Book collection to meet patron demand. • Continue to preserve and provide public access to the Press Journal photograph and archive collections

through the Otis G. Pike bequest.

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MAIN LIBRARY

Goal Link Located on Page 32 Performance Indicator Goal Link Actual FY

2014/15 Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload Circulation CR-1 884,306 983,692 935,789 984,388 Library visits CR-4 342,882 345,690 339,167 341,397 Library cards (system-wide) CR-4 97,037 103,414 106,386 112,914 Program attendance CR-2 17,506 20,779 31,597 33,094 Reference transactions CR-3 415,347 445,319 559,568 596,824 Internet/Computer usage CR-1 369,710 442,364 489,300 528,348 Volunteer hours served CR-6 N/A N/A 6,046 6,100 Efficiency Library visits per FTE CR-3 15,585 15,713 15,417 15,518 Reference transactions per FTE CR-3 18,879 20,242 25,435 27,128 Cost of service per citizen CR-5 $14.72 $15.74 $15.80 $15.34 Effectiveness Library visits per capita CR-4 2.46 2.45 1.96 2.33 Reference transactions per capita CR-3 2.98 3.16 3.90 4.08 % of citizens with library cards CR-4 69.5% 73.4% 74.2% 77.1% Staffing


Department Total FT 22 22 22 22 0 Expenditures


Personal Services $1,250,220 $1,331,519 $1,369,977 $1,343,991 ($25,986) Contractual Services 70,631 70,831 70,645 70,645 0 Operating Expenses 152,546 124,683 168,266 168,724 458 Supplies Expense 310,980 360,985 336,120 345,210 9,090 Other Expenses 148,586 200,378 200,378 200,378 0 Library Materials 117,462 120,750 119,462 117,462 (2,000) Capital Outlay 3,598 9,365 0 0 0 Total Expenditures $2,054,021 $2,218,512 $2,264,848 $2,246,410 ($18,438)

101


MEDICAID Statement of Function The Medicaid budget is a program mandated by the State whereby the County is required to pay a portion of hospital and/or nursing home expenses for County residents who are eligible for Medicaid. The Human Services Department administers this program for the County. This department accounts for the expenditures associated with providing this program. Expenditures


Hospital Payments $978,165 $1,030,563 $1,142,135 $1,077,218 ($64,917) Total Expenditures $978,165 $1,030,563 $1,142,135 $1,077,218 ($64,917)

102


NORTH COUNTY LIBRARY Statement of Function

The mission of the Indian River County Library System is to provide the means by which people of all ages, interests and circumstances may avail themselves of the recorded wisdom, experiences, and ideas of others. In support of this mission, library materials are assembled, organized, and made accessible to all. Opportunities for personal, educational, cultural, and recreational enrichment are offered. Collections of library materials, services, and programs are planned and developed to respond to individual and community needs. A trained and skilled staff and the latest technologies facilitate the use of resources of the library system. By committing themselves to excellence in all facets of the library system's services, the library administration staff, volunteers, and Friends' reaffirm the democratic ideals upon which the American public library was founded. 2016/2017 Accomplishments • Evaluated equipment, furnishings, individual materials, entire collections, programs, policies,

processes and procedures; updating, upgrading, expanding, repurposing, streamlining, and eliminating as warranted.

• Regularly offered multi-generational, diverse programming to all • Served as an active community hub for an expansive variety of organizations and functions 2017/2018 Goals and Objectives

• Strive to provide instruction to the public on new technologies and applications • Continue to build collections, programs, and services to meet public need • Continue to market and promote the library’s resources, programs, and services through community

outreach • Seek and encourage community input via suggestion boxes, surveys, Friends’ Organizations, etc.

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NORTH COUNTY LIBRARY Goal link guide located on page 32


Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload Circulation CR-1 273,916 270,572 259,242 258,070 Library visits CR-4 161,407 166,866 145,459 150,419 Library cards CR-4 31,432 33,268 34,755 36,562 Program attendance CR-2 18,500 19,809 21,727 21,624 Reference transactions CR-3 215,289 210,342 208,113 207,086 Internet/Computer usage CR-1 30,737 25,923 23,198 23,243 Volunteer hours served CR-6 4,971 4,257 3,971 3,813 Efficiency FTE equivalents of volunteer hours served CR-6 2.55 2.18 2.04 1.96 Library visits per FTE CR-3 16,141 16,687 14,546 15,042 Reference transaction per FTE CR-3 21,529 21,034 20,811 20,709 Cost of service per citizen CR-5 $7.83 $7.51 $7.38 $7.28 Effectiveness Library visits per capita CR-4 1.16 1.18 1.01 1.03 Reference transactions per capita CR-3 1.54 1.49 1.45 1.41 % of citizens with library cards* CR-4 22.5% 23.6% 24.2% 25.0% Circulation per borrower CR-4 8.71 8.13 7.46 7.06 *Generated from the North County Library

Staffing Actual Actual Budget Budget Change from


Expenditures


Personal Services $609,018 $644,398 $680,927 $676,082 ($4,845) Contractual Services 38,188 25,227 25,287 25,287 0 Operating Expenses 142,638 48,208 61,293 60,793 (500) Supplies Expense 119,676 121,031 130,100 146,350 16,250 Other Expenses 67,684 97,454 97,454 97,454 0 Library Materials 116,431 121,815 63,000 60,000 (3,000) Total Expenditures $1,093,635 $1,058,133 $1,058,061 $1,065,966 $7,905

104


BRACKETT LIBRARY Statement of Function The Brackett Library is a joint-use facility for the public and students of Indian River State College located on the Indian River State College Mueller Center Campus. The mission of the Indian River County Library System is to provide the means for people of all ages, interests and circumstances to have access to the recorded wisdom, experiences, and ideas of others. In support of this mission, library materials are assembled, organized, and made accessible to all. Opportunities for personal, educational, cultural, and recreational enrichment are offered. Collections of library materials, services, and programs are planned and developed to respond to individual and community needs. A trained and skilled staff and the latest technologies facilitate the use of resources of the library system. By committing themselves to excellence in all facets of the library system's services, the library administration and staff reaffirm the democratic ideals upon which the American public library was founded.

2016/2017 Accomplishments • Circulated over 134,000 items, had 71,866 visitors, and have 97,011 items in the collection. • Offered STEM (Science, Technology, Engineering, and Mathematics) programs for elementary

aged students. • Introduced a computer basics class to help seniors in our community to become more computer

and internet savvy. 2017/2018 Goals and Objectives • Provide free and equal access to information on all issues in all available formats. • Support the three major roles of the library in this community (as defined by the American

Library Association and based on library statistics) by functioning as reference library, independent learning center, and popular materials library through comprehensive collections, qualified staff and diversified programs.

• Provide basic collections to support the library’s secondary roles in this community of preschooler's door to learning, formal education support center, and community activities/information center.

• Continue to keep residents involved in library programs and services by offering library programming opportunities for all ages and meeting the public's demand for library services.

• Continue to keep abreast of new technologies and strive to provide new technologies for the public, along with providing public instruction on computer and internet applications.

• Provide resources to more county residents through the Brackett Library. • Continue to provide materials supportive of Indian River State College disciplines.

105


BRACKETT LIBRARY

Goal link guide located on page 32


Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload Circulation CR-1 137,088 134,924 120,394 115,505

Library visits CR-4 82,583 71,866 72,966 69,161

Library cards CR-4 6,723 7,127 8,013 11,127

Program attendance CR-2 4,073 4,304 4,181 3,752

Reference transactions CR-3 52,563 50,582 35,855 36,215

Internet/Computer usage CR-1 49,777 54,176 53,180 54,003

Volunteer hours served CR-6 839 955 776 710 Efficiency FTE equivalents of volunteer hours served CR-6 0.43 0.49 0.40 0.36 Library visits per FTE CR-3 27,528 23,955 24,322 23,054 Reference transaction per FTE CR-3 17,521 16,861 11,952 12,072 Cost of service per citizen CR-5 $1.65 $1.86 $2.01 $1.95 Effectiveness Library visits per capita CR-4 0.59 0.51 0.51 0.47 Reference transactions per capita CR-3 0.38 0.36 0.25 0.25 Circulation per borrower CR-4 20.39 18.93 15.02 6.22 Staffing




Personal Services $178,125 $185,662 $199,270 $192,624 ($6,646) Operating Expenses 4,893 4,754 4,500 4,500 0 Supplies Expense 46,865 61,566 68,000 73,300 5,300 Library Materials 0 10,093 16,000 15,000 (1,000) Total Expenditures $229,883 $262,076 $287,770 $285,424 ($2,346)

106


SOIL AND WATER CONSERVATION Statement of Function The Indian River Soil and Water Conservation District (IRSWCD) was organized for the purpose of developing a program of management and conservation of the soil, water and related natural resources of the County, and to promote and encourage the voluntary implementation of appropriate conservation and best management practices on privately owned land. A locally elected board of non-salaried public officials governs the District. The Indian River County Board of County Commissioners (BOCC) provides office space, some equipment, supplies, and salary for a Staff Assistant II. The District works in cooperation with the National Association of Conservation Districts (NACD), the United States Department of Agriculture Natural Resources Conservation Service (USDA/NRCS), Association of Florida Conservation Districts (AFCD), the Florida Department of Agriculture and Consumer Services (FADCS), University of Florida, IFAS, and Indian River Lagoon Council. 2016/2017 Accomplishments • Obtained and administered Cost Share Contract through FDACS. • Maintained partnership with the St. Lucie Mobile Irrigation Lab to complete evaluations in citrus groves in

Indian River County • Participated in the Indian River Lagoon Envirothon and was a group leader to stations • Established a Butterfly Garden at Citrus Elementary with 2nd & 3rd grade students in partnership with

NRCS • District staff elected as Secretary position on the Florida Conservation District Employees Association

Board • Updated Staff Assistant II How-To Manual • Hosted judging and awards ceremony for poster contest January, 2017 • Brought winning posters to Area meeting in April, 2017 to progress to Regionals 2017/2018 Goals and Objectives • Provide all necessary support to the IRSWCD Board and USDA/NRCS Staff. • Train staff, continue and increase the Cost Share Contract through FDACS. • Host judging and awards ceremony for poster contest January, 2018 • Participate in various Envirothon events • Staff to complete the Master Gardener program through UF/IFAS and the Ag Extension. Spring 2018 • Research grants and outside funding for conservation practices • Update and Retrieve Educational materials to distribute to schools • Form a partnership throughout the community to reach more of the public with conservation • Participate in Ag Literacy Day May 2018 • Continue work on SWCD website and Facebook page with current information, new programs,

educational contests and resources • Publish an IRSWCD newsletter • Maintain partnership with the St. Lucie Mobile Irrigation Lab to complete evaluations in citrus groves in

Indian River County

107


SOIL AND WATER CONSERVATION Goal link guide located on page 31


Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload Customers (Conservation Education) PE-1 217 332 340 365 Brief Contacts, Office Visits, Etc. PE-1 42 51 49 56 Conservation cost –share contracts PE-2 14 14 12 13 # of FDACS* Contracts Annually PE2 N/A N/A 2 3

Efficiency Cost of service per citizen PE-5 $0.26 $0.29 $0.32 $0.32 $ Amount of FDACS Contracts Annually PE-2 N/A N/A $190,000 $290,000 Income for District = 5% Administration Fee PE-2 N/A N/A $4,741 $8,953 Staffing Actual Actual Budget Budget Change from


Expenditures


Personal Services $35,405 $39,012 $42,067 $43,580 $1,513 Operating Expenses 787 411 500 560 60 Supplies Expense 375 1,856 3,170 2,048 (1,122) Total Expenditures $36,566 $41,279 $45,737 $46,188 ($451)

108


LAW LIBRARY

Statement of Function The Law Library is the County’s main source of information and material regarding all levels of statutes, ordinances, case law and regulations, from local to state and federal jurisdictions. The purpose of this department is to provide legal materials and encourage diverse educational opportunities. This department is located in the Reference area of the Main Library. 2017/2018 Goals and Objectives • Continue following sound fiscal and organizational practices to ensure maximum benefits to all

library users from the available resources. • Provide materials and information services that are responsive to the diverse needs of the

community and ensure their availability to all. Staffing Actual Actual Budget Budget Change from



001-119 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year Personal Services $62,398 $70,239 $70,629 $77,876 $7,247 Supplies Expense 8,399 7,931 8,500 8,500 0 Other Expenses 36,577 453 453 453 0 Total Expenditures $107,374 $78,623 $79,582 $86,829 $7,247

109


REDEVELOPMENT DISTRICTS Statement of Function Chapter 163 of the Florida Statutes authorizes local governments to create Community Redevelopment Districts that encompass certain areas that are determined to be “a slum area, a blighted area, or an area in which there is a shortage of housing affordable to residents of low or moderate income.” These Districts utilize incremental tax revenues to finance planned improvements. In June 2000, the City of Sebastian created a Community Redevelopment District to finance improvements in the Sebastian riverfront area. The City of Fellsmere in December of 2005 created a Community Redevelopment District to finance improvements within the blighted areas of the City of Fellsmere. Each December, the County remits the incremental tax revenues to the City of Sebastian and the City of Fellsmere for this purpose. The payments are recorded in this department. Expenditures


Sebastian Redevelopment District $137,535 $157,874 $160,610 $181,729 $21,119 Fellsmere Redevelopment District 899 1,220 3,062 5,567 2,505 Total Expenditures $138,434 $159,094 $163,672 $187,296 $23,624 GENERAL FUND RESERVES Statement of Function This department is used to account for fund transfers out, cash forward expenses, contingency and salary reserves. Fund Transfers Out consists of transfers to the Transportation Fund which support the operations. Cash forward is a type of working capital reserve account used to estimate expenses from October 1 of the ensuing fiscal year until the time revenues for the new year are expected to be available. The Reserve for Contingency provides a cushion for unforeseen expenditures during the year in the case of emergencies or additional projects. Expenditures


Fund Transfer $4,099,410 $7,726,430 $4,888,918 $5,192,580 $303,662 Contingencies 0 0 293,578 758,740 465,162 Cash Forward 0 0 1,732,944 1,732,944 0 Total Expenditures $4,099,410 $7,726,430 $6,915,440 $7,684,264 $768,824

110


ADMINISTRATOR OPERATIONS Statement of Function The County Administrator's primary responsibility is to efficiently and effectively implement the goals and policies of the Board while meeting the needs of the citizens of Indian River County by providing an acceptable level of service and maintaining a solid financial position. The Administrator is directly responsible for all County departments except Constitutional Officers, the County Attorney, and their respective staff. 2017/2018 Goals and Objectives • Provide effective planning and efficient use of facilities and personnel in implementing services,

policies, laws, and regulations. • Maintain a strong administrative framework providing leadership to Board of County

Commission departments through the oversight of daily operations and assistance in accomplishing departmental and county goals and objectives.


2014/2015 2015/2016 2016/2017 2017/2018 Prior Year Department Total FT 2.35 2.35 2.35 2.35 0

Expenditures


Personal Services $431,168 $545,968 $414,911 $423,678 $8,767 Contractual Expenses 26,970 0 20,000 20,000 0 Operating Expenses 12,381 14,668 15,450 15,450 0 Supplies Expense 3,861 3,800 5,015 5,015 0 Total Expenditures $474,379 $564,436 $455,376 $464,143 $8,767

111


GENERAL SERVICES


The General Services Department is a multi-functional department composed of both related and unrelated divisions providing both internal and external services under the direct supervision and management of the Assistant County Administrator. The internal functioning divisions providing services to other agencies within the County government include County Administration and Human Resources; externally functioning divisions providing primary service to the general public include the County Public Library System; Veteran’s Services; Human Services; Recreation Division; Parks Division; Conservation Land Management; Sandridge Golf Club; and the Public Shooting Range.

2016/2017 Accomplishments

• Consolidated management oversight of all leisure service divisions under the direct supervision of the Assistant County Administrator including Parks, Recreation, Sandridge Golf Club, Library System, and Shooting Range.

• Conducted a series of public workshops and presentations seeking public input on future improvements to the Indian River County Fairgrounds. Established policies and procedures governing business operations of the Fairgrounds.

• Completed relocation of Recreation Division headquarters and personnel to the newly constructed Intergenerational Center to synergize the strategic assignment of staffing. Completed the first year of operations with public utilization and revenues exceeding projections.

• Transitioned to a new a vision of modernized leadership in the Division of Library Services including a plan to update the materials and aesthetics of the library system facilities.

• Opened the new Sporting Clays and Hunter’s Education facilities at the Indian River County Shooting Range. • Intensified the County’s Conservation Lands Management Plan to create accessible trails and amenities available

to the public. • Produced and delivered several Division Manager Training Sessions on various subjects including policy

compliance in the areas of Procurement, Budget & Finance, Human Resources, and Supervision of Personnel.

2017/2018 Goals and Objectives

• Design and implement new recreational programming to integrate senior and youth activities. • Draft and implement a policy and procedures manual for event management and licensing protocol at the

Intergenerational Recreation Center. • Initiate competitive bid process to design and build several Parks improvement projects in accordance with

Capital Improvement Element of the County’s Comprehensive Plan. • Transition to new administrative support personnel in the Veteran’s Services Division following retirements at

both the north and south County branch offices. • Develop a renewed commitment to the beautification of all County Beach Parks with a special emphasis on

improving the landscape. • Develop and implement a strategic marketing plan to promote the new clays facility and the overall success of the

Shooting Range. • Maximize profit margin at Sandridge Golf Club in order to achieve an early satisfaction of the inter-fund loan

advanced for the installation of the new irrigation system on the Lakes course. • Implement a plan to update the interior of the Main Library. Examine the cost, efficiency, and response to public

demand for modernized libraries services.

112


GENERAL SERVICES Staffing Actual Actual Budget Budget Change from



001-202 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year Personal Services $118,598 $124,583 $130,781 $135,164 $4,383 Operating Expenses 2,193 2,344 2,784 3,049 265 Supplies Expense 1,158 1,240 1,580 1,575 (5) Total Expenditures $121,949 $128,166 $135,146 $139,788 $4,642

113


HUMAN RESOURCES

Statement of Function The main function of the Human Resources Department is to formulate and administer personnel policies that create a fair, safe and lawful working environment conducive to productivity. This encompasses organizational planning, development and implementation of all policies relating to equal employment opportunities, wage and salary administration, implementing disciplinary and grievance procedures, and oversight of employee benefit plans and programs. The Department has a key role in negotiating labor agreements and maintaining cordial labor relations with the certified bargaining units.


• Implemented online applicant tracking system eliminating paper applications • Implemented online pay stubs reducing printing costs • Implemented improved benefit billing procedures • Implemented On Call Policy and Smoke Free Workplace policy • Implemented fillable Personnel Requisition • Provided monthly employee training opportunities through EAP • Processed 175 new hires • Processed 29 retirements • Implemented Family and Medical Leave Policy • Negotiated successor agreement with IAFF bargaining unit • Negotiated general wage increases • Transitioned to consolidated 457 Plan under Nationwide • Selected new Benefits Consultant/Broker/Actuary • Provided supervisory leadership training to manager & supervisors • Added vision plan to employee benefit program • Implemented new Flex Benefit Provider - TASC • Updated benefit plan to limit acupuncture benefit


• Transition retiree billing to outside TPA effective January 1, 2018 • Integrate employee wellness program with medical plan • Work with new benefits consultant to evaluate benefit plan and make recommended improvements – targeting

pharmacy spend • Review voluntary benefits for competitiveness • Evaluate benefit administration/enrollment process and pursue improved system • Develop streamlined performance appraisal process • Evaluate time and attendance process • Establish employee financial wellness program to include retirement plan and 457 education • Continue monthly employee training opportunities • Continue supervisory leadership training opportunities • Organize archived records storage

114


HUMAN RESOURCES

Goal link guide located on page 30-31


Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload # of training sessions conducted GG-5 11 25 12 12 Total number of BCC positions N/A 815 857 854 854 Full-time new hires processed GG-5 85 125 175 145 # of wellness programs GG-5 1 1 1 1 Efficiency Cost of service per employee GG-2 $460.61 $490.22 $499.56 $501.82

Cost of service per citizen GG-2 $2.69 $2.98 $3.11 $3.16 Effectiveness Employee turnover rate GG-5 11.7% 9.2% 10.6% 10% % of grievances resolved without proceeding to arbitration GG-4 100% 100% 100% 100%




001-203 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year Personal Services $279,344 $367,366 $408,423 $427,221 $18,798 Contractual Services 84,779 31,572 20,702 17,202 (3,500) Operating Expenses 6,361 7,154 10,236 12,238 2,002 Supplies Expense 4,459 7,083 5,744 6,516 772 Capital Outlay 0 6,945 0 0 0 Total Expenditures $374,941 $420,119 $445,105 $463,177 $18,072

115


VETERANS SERVICES

Statement of Function The Veterans Services office provides all veterans in Indian River County full access to State Certified Veterans Service Officer’s, who provide updated information, counseling, and direction regarding all available veteran’s services. The division assists veterans and their families in preparing, filing, and appellate procedures, regarding benefit claims due under Federal, State, and Local laws and regulations. It also provides a forum to keep the local community informed of the needs of veterans and changes to Federal, State, and Local laws that affect veterans and their families. 2016/2017 Accomplishments • Provided numerous educational presentations to local hospitals, assisted living facilities, nursing

homes, and other civic organizations, to inform them of the benefits available to veterans. • Performed frequent outreach visits to veterans and widows throughout Indian River County, who could

not come into our office due to their physical or mental conditions. Assisted them in placing benefit claims applications with the various government agencies.

2017/2018 Goals and Objectives • Provide ongoing educational presentations to veteran’s organizations and other civic groups, to ensure

they are aware and informed of current veterans benefits. • To hire and train a Veteran Service Officer to assist veterans and family members in filing their claims. • Continue outreach program to assist veterans and their families in obtaining benefits they are entitled

to, from the various federal, state, and county Agencies. Goal link guide located on page 32


Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload # of clients processed HS-1 5,476 6,077 6,124 6,216 # of forms prepared HS-2 3,389 3,451 3,701 3,757 # of appeals assessed HS-2 33 25 24 25 # of transportation requests served HS-1 2,992 3,017 2,402 2,438 # of telephone inquiries handled HS-2 7,668 7,352 6,853 6,955 Efficiency Cost per client processed HS-3 $43.88 $41.23 $44.04 $44.21

116


VETERANS SERVICES Staffing Actual Actual Budget Budget Change from


Expenditures


Personal Services $160,477 $169,101 $181,034 $184,284 $3,250 Contractual Services 235 118 300 300 0 Operating Expenses 2,577 2,590 3,500 3,500 0 Supplies Expense 1,513 1,747 2,505 2,505 0 Grants and Aids 75,500 77,010 82,310 84,160 1,850 Total Expenditures $240,303 $250,566 $269,709 $274,809 $5,100

117


EMERGENCY MANAGEMENT


The Emergency Management Department's function is to develop, coordinate and promote comprehensive emergency plans for all disaster events in Indian River County. Responsibilities include ensuring that the County meets all local government requirements under State and Federal guidelines. This division is responsible for county compliance with Florida Statute 252. The Florida Administrative Codes and all associated rules. Adequate public preparedness, warning, education and training are the highest priority for Emergency Management.


• Performed maintenance on the Comprehensive Emergency Management Plan (CEMP). • Maintained a local training program to ensure that all staff with disaster related duties completed the

requisite National Incident Management System (NIMS) training program. • Continued the National Incident Management System (NIMS) education and training for departments

and volunteer agencies. • Conducted annual health care facility plan reviews. • Revitalized the Indian River County CERT (Community Emergency Response Team). • Nominated and accepted as a NOAA Weather-Ready National Ambassador™ • Social Media:

Reached 93,900 number of people through Facebook. Attracted 1,171 Twitter followers. Attracted 1,395 Facebook followers.


• Continue adequate planning for disaster events in Indian River County. • Continue analysis and assessment of County emergency operations capabilities. • Provide adequate planning and education for international and domestic terrorism. • Continue to provide adequate and timely emergency public notifications. • Continue updating internet emergency information for residents to access when away from home. • Increase public outreach programs in disaster preparedness. • Maintain interoperability with the State EOC. • Maintain National Weather Service compliance of community Storm Ready and Tsunami Ready

designation. • Increase awareness and use of social media outreach for effective emergency management. • Increase and develop content for improving public outreach using various media including the local

government channel. • Develop more public/private partnerships and continue to building our business and industry

function for the EOC. • Social Media:

Reach 100,000 people through Facebook. Attract 1,250 Twitter followers. Attract 1,600 Facebook followers.

118


EMERGENCY MANAGEMENT Goal link guide located on page 30


Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload Number of public education workshops PS-4 50 12 10 12 # community threats monitored PS-4 65 593 3,222 3,200 # special needs applications processed PS-1 620 307 570 350 Efficiency Cost of service per citizen PS-1 $3.35 $3.23 $4.00 $3.08 Effectiveness Compliance with State & Federal Exercise Requirements PS-3 Yes Yes Yes Yes

% of Emergency Services employees achieving NIMS certification PS-3 75% 75% 100% 50%

National Weather Service Storm Ready Certification PS-3 75% 100% 25% 50%

Local Mitigation Strategy 5-year plan PS-3 100% 25% 50% 75%



Expenditures


Personal Services $343,123 $371,054 $391,876 $393,267 $1,391 Contractual Services 16,359 9,343 8,687 1,800 (6,887) Operating Expenses 19,693 22,674 30,691 31,641 950 Supplies Expense 82,371 45,261 121,186 14,897 (106,289) Communications Expense 0 0 3,150 3,150 0 Capital Outlay 5,435 7,246 18,276 6,272 (12,004) Total Expenditures $466,981 $455,578 $573,866 $451,027 ($122,839)

119


PARKS DIVISION


The function of the Parks Division is to maintain existing County Parks and Conservation areas. The Parks Division maintains grounds, building and equipment in a clean, safe and well maintained condition. The Parks Division maintains new facilities as approved by the BOCC when funding permits.

2016 / 2017 Accomplishments: • Procured new 20 x 30 pavilion for Hosie Schumann Park • Replaced roof on restroom at Dick Bird Park due to Hurricane Matthew damage. • Upgraded the WIFI connection at the Fairground Expo Hall. • Installed 80 shut off valves to all water outlets at the Fairgrounds. • Supported numerous events with rental of bleachers, portable stage, light carts and golf carts • Re-negotiated Indian River County Firefighter’s Fair contract with Indian River County resulting in

more revenue for the Fair for the Fairground improvement fund. • Fabricated and installed 4 new Kiosk for Conservation • Coordinated with Sebastian Soccer Association on joint use restroom / concession facility for North

County Regional Park and North County Soccer fields. • Replaced roof on pavilion at Roseland Community Center • Replaced railing around club hose at Sandridge Golf Club. • Renovated KHP Lakeside restroom • Built dock for sail boat club at KHP Lakeside • Renovated Entertainment building at the Fairgrounds. (new siding, new deck, carpet fencing and paint) • Installed memorial for lifeguard at Golden Sands Park. • Fabricated 3 scoring platform chairs for the Shooting Range. • Installed extension and relocated shower at Wabasso Beach Park. • Fabricated and installed replica benches for Jones Pier on Jungle Trail.

2017 / 2018 Goals and Objectives • Increase revenue at the Fairgrounds and through rentals. • Install 20 x 30 pavilion at Hosie Schumann Park. • Resurface basketball court at Hosie Schumann Park. • Install 10’ high fence around basketball court at Hosie Schumann Park. • Addition of small restroom facility at Hosie Schumann Park (CIE). • Repair drainage at Indian River Soccer parking area and 77th Street. • Get KHP new ballfield project started and finished. • Additional millings for Fairground campground access gate 9 to gate 10. • Add clay and grade ballfields located at West Wabasso Park and Helen Hansen ballfield in Roseland. • Update restrooms at Tracking Station Park and Treasure Shores Park. • New restroom facility for KHP Main Park. • Open up playground area at Treasure Shores Park. • Restroom / Concession stand for North County Regional Park and Sebastian Soccer Association • Improve drainage and parking at Gifford Park and football field.

120


PARKS DIVISION Goal link guide located on page 32


Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload Neighborhood parks maintained CR-4 11 12 11 12 County parks maintained CR-4 37 37 36 36 Total acreage CR-1 3,428.6 3,428.6 5,081.35 5,081.35 Developed acreage CR-1 860 868 1,008 1,008 Passive acres mowed CR-1 1,497 1,505 1,497 1,497 Athletic acres mowed CR-1 55 55 55 55 Boardwalk maintenance-linear feet CR-1 4,745 4,745 4,745 4,745 Picnic shelters CR-1 69 69 69 70 Boat ramps maintained CR-1 8 8 8 8 Efficiency Total parks cost per developed acre CR-5 $2,183 $2,348 $2,347 $2,242 Cost of service per citizen CR-5 $13.45 $14.46 $16.50 $15.43 Effectiveness Percentage of available time booked for fairground rental CR-1 60% 63% 67% 74%



Expenditures


Personal Services $1,300,343 $1,355,801 $1,448,781 $1,504,770 $55,989 Contractual Services 89,145 90,853 236,279 158,000 (78,279) Operating Expenses 278,058 314,815 289,170 318,870 29,700 Supplies Expense 104,773 83,073 132,000 132,600 600 Other Expenses 39,758 61,544 165,100 65,100 (100,000) Communications Expense 0 0 2,000 2,000 0 Capital Outlay 65,383 123,679 92,040 78,388 (13,652) Total Expenditures $1,877,461 $2,037,762 $2,365,370 $2,259,728 ($105,642)

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HUMAN SERVICES Statement of Function The Indian River County Human Services Department administers a county assistance program aimed at reducing social and economic dependency and providing services to eligible individuals who reside in Indian River County. Assistance is provided for a one time emergency situation in which the applicant documents the ability to meet their economic needs in the subsequent months. Efforts are made to provide the maximum assistance possible to meet the minimum needs and to be consistent with the restoration of health and maintenance of an acceptable standard of living. Services that are provided to those eligible applicants are food, prescription vouchers, indigent cremation, utility bills, rent/mortgage assistance, forensic exams, HCRA. The Human Services “food bank” is used to store donated food that is distributed to individuals and families that have applied for and are waiting for approval of food stamps. Those individuals who are in need of long term assistance are referred to other organizations and agencies that provide assistance. The office screens and conducts verification of eligibility and the county payment responsibility for HCRA (Health Care Responsibility Act). This is a state mandated program that requires a county portion to be paid to the state when a resident seeks treatment at an emergency room outside of the county. There is a specific chart for expenses for each hospital in the state. The Indian River County Human Services Department is also the staff office of the Children’s Services Advisory Committee (CSAC). The CSAC conducts the grant RFP application and award process; coordinates meetings for the committee and two sub-committees, monitors agencies, processes all agency Requests for Payment. This year the CSAC funded 20 different programs for 16 agencies. The Human Services Department is also responsible for overseeing the 11 HUD grants for Indian River County through the Treasure Coast Homeless Services Council. These grants provide rental assistance for 232 adults and families. These grants total over $750,000.00 of assistance to those in need of shelter. 2016/17 Accomplishments • Provided food to over in 900 families by distributing 7,000 pounds of food. NOTE the Treasure Coast Food

Bank had issues that caused our county services to be closed for 6 months. • Continued the usage of the “Client Tracking” Program. This provides a faster and more accurate means of

determining the applicant’s eligibility and level of need. • Participated as a member of the Executive Board of Directors and served as President of the COC for the

Treasure Coast Homeless Coalition. • The Children’s Services Advisory Committee was able to provide funding for 26 programs with 18 different agencies for the children of Indian River County. These programs were crucial to the safety and development of the children of Indian River County. • Active Board member for the Shared Alliance of the Treasure Coast. The primary focus of this committee is

to address the needs of children. • Florida Power and Light has been consistent in providing Indian River County with additional utility

assistance for their customers. This year they gave the County $31,000 which assisted 110 families.

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HUMAN SERVICES 2017/18 Goals and Objectives • Maximize the number of participants to receive assistance with the budgeted funds. • Children’s Services Advisory Committee funded and will monitor 32 programs and 22 agencies providing

services to the children of Indian River County. • Actively participate on the boards of the Shared Alliance of the Treasure Coast and the Treasure Coast Homeless

Service Council Executive Board and represent the residents of Indian River County as President of the Homeless COC..

• Continue to provide the Florida State mandated services to the county residents including Forensic Exams for children, Cremation for indigent deceased, HCRA out of county emergency room services

• Continue efforts to obtain additional grants for funding to purchase food for county residents. • Continue to work closely with FP&L in order to maximize their funding for the Care To Share program. • Continue to support the Treasure Coast Homeless Council and their efforts to provide rent assistance through the

various Shelter Plus Care grants. Goal link guide located on page 32


Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload Individuals provided food HS-1 3,177 3,215 1,575 3,000 Individuals provided prescription dollars HS-4 244 216 212 220 Families provided Rent or Utility assistance HS-4 164 145 155 155 Forensic Exams on children (State Mandated) HS-1 90 103 86 100 Indigent Cremation (State Mandated) HS-1 67 62 86 90 FP&L Care to Share families served (FP&L’s dollars) HS-1 107 118 110 120

Homeless that are provided housing HS-4 N/A N/A N/A 230 Efficiency Cost of service per citizen HS-3 $1.73 $1.70 $2.01 $1.97 Realized savings for residents utilizing the NACo discount prescription card HS-3 $46,495 $44,878 $43,912 $44,000

Effectiveness Meet or exceed projected number in 75% of indicators HS-2 N/A N/A N/A Yes

95% of Children’s Services agencies spend 100% of their allocation HS-3 N/A N/A N/A 30

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HUMAN SERVICES Staffing Actual Actual Budget Budget Change from


Expenditures


Personal Services $40,188 $42,799 $47,008 $47,530 $522 Contractual Services 187,715 183,295 216,000 216,000 0 Operating Expenses 380 418 575 500 (75) Supplies Expense 13,384 12,707 23,925 24,000 75 Total Expenditures $241,666 $239,219 $287,508 $288,030 $522

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AG EXTENSION Statement of Function The Indian River County Extension Service (also known as Agricultural Extension Service) provides scientifically based information for current and pertinent issues that will enable county residents and non-residents to make informed decisions that will improve their quality of life. Access of such knowledge is available from the University of Florida and is provided by trained professionals (extension agents) and volunteers. Development of educational programs takes into consideration changes that affect Indian River County government, its residents, the environment, and natural and human resources. Local Extension education programs are cooperatively funded by the County, the University of Florida, the U.S. Department of Agriculture and other joint cooperators. 2016/2017 Accomplishments • Assisted the Citrus industry through technical training of over 1,517 agricultural workers required by Global GAP

and other auditing organizations for the fresh fruit market, thereby continuing to ensure local product entry into the foreign citrus market. This helps maintain thousands of agriculturally related jobs within the Indian River Citrus area. Much needed technical assistance on citrus management, including disease prevention (especially for Huanglongbing-Greening disease) and eradication was also delivered to field and packing house workers.

• Delivered quarterly educational programs to the green industry (landscape maintenance, sod and golf course) on practices that reduce fertilizer and pesticide inputs while still creating aesthetically-appealing landscapes. Forty (40) green industry professionals were trained in Best Management Practices and thirty (30) earned their fertilizer certificate. An additional thirty-four (34) were given pesticide training for their Limited Commercial Landscape Maintenance Pesticide ‘482’ license, and 80% passed the test (state pass rate 67%). Nine (9) professionals took their ‘487 CORE’ and subject matter pesticide licensing test in the extension office in order to use Restricted-Use pesticides. Assisted over 3,300 residents, with the help from Master Gardener Volunteers, to find solutions to landscaping and gardening challenges.

• Assisted residents to reduce their dependency on fertilizers, herbicides, insecticides and water usage. The Master Gardeners volunteered 2,102 hours to IRC, a value of over $46,400.00. This is equivalent to 280 days or 1.1 FTE donated to the county.

• Increased youth development involvement through 4-H club activities, K-5 speech contests and science-related topics that taught important and necessary life skills through the process of project completion. Program volunteers donated 4,920 hours to IRC, a value of over $106,321.00. This is equivalent to 656 days or 2.52 FTE donated to the county.

2017/2018 Goals and Objectives • Provide the citrus industry with specialized training for field, picking and packing workers that will help them

meet auditing requirement that will keep them viable in the fresh fruit market. • Assist in dissemination of information on the latest technological advances and methodologies in order to keep

the agriculture industry robust and economically viable for the Treasure Coast. • Provide regional educational programs on a quarterly basis to assist landscape maintenance professionals in

decreasing nonpoint source pollution by correctly applying and reducing the amount of fertilizers and pesticides. • Reduce negative impact on the environment and the Indian River Lagoon through training in nutrient and pest

management and use of state-regulated programs including FDEP Green Industry Best Management Practices (GI-BMP) and Florida Department of Agriculture and Consumer Services (FDAC) pesticide licensing.

• Develop and evaluate educational programs that train and educate Master Gardener volunteers, residents and homeowner associations in landscape best management practices (BMP’s) and Florida-Friendly Landscaping.

• Continue to broaden the 4-H program by increasing enrollment in 4-H school enrichment activities, engaging minority communities with culture-specific curricula, and expanding the youth leadership program.

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AG EXTENSION



Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload # of clientele assisted by Agriculture program PE-1 4259 4581 38291 4575 Days of volunteer service provided (4H & MG) PE-1 289 341 936 1029 # citizens assisted by Environmental Horticulture program PE-1 5750 6325 5263 5700

# website statistic viewers PE-1 282,641 157,2062 191,365 200,000

Efficiency Value of volunteer hours served3 PE-2 $46,840 $56,470 $159,354 $484,000 Cost of service per citizen PE-2 $0.80 $0.96 $1.24 $1.11

Effectiveness % increase (decrease) in youth involved in 4-H program PE-1 12% 13% 10% 10%

% increase (decrease) in agriculture and horticulture clientele assisted PE-1 26% 8.0% (16%) 5.0%

• 1Decrease due to reduction in citrus workers. • 2Decrease due to UF/IFAS Webstats changed the way that webpages were monitored and categorized. • 3Independent Sector (https://www.independentsector.org/volunteer_time) shows a value of $22.70 per hour for

volunteer time in Florida in 2016.

Staffing Budget Budget Budget Budget Change from

2014/2015 2015/2016 2016-2017 2017-2018 Prior Year Department Total 3 3 4 4 0

Expenditures


Personal Services $92,555 $119,295 $131,031 $134,732 $3,701 Contractual Services 11,000 6,585 10,410 12,500 2,090 Operating Expenses 4,504 4,817 7,529 8,610 1,081 Supplies Expense 3,668 4,207 12,920 7,390 (5,530) Capital Outlay 0 0 16,204 0 (16,204) Total Expenditures $111,726 $134,903 $178,094 $163,232 ($14,862)

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PURCHASING Statement of Function The Purchasing division is responsible for small purchase procedures, written and verbal quotations, sealed bids and proposals, annual vendor contracts, and professional service solicitation and review in accordance with Indian River County Code, Chapter 105 and the County Purchasing Manual. The Purchasing Division is responsible for the proper disposal of surplus equipment and real property, as well as maintenance and oversight the county vehicle files. 2016/2017 Accomplishments

• Completed setup of an electronic bid platform for use at bidding departments’ option. • Maximized utilization of external procurement training opportunities • Implemented insurance file sharing with the Building Division to reduce requisition delays to confirm

vendor qualifications 2017/2018 Goals and Objectives

• Assist the Budget Department with updating the Purchasing Card policy • Improve surplus tracking and disposal process • Modify the Purchasing Manual to improve workflow and reduce departmental staff time required for

small dollar purchases. Goal link guide located on page 30-31


Actual FY 2015/16

Actual FY 2016/17

Projected 2017/2018

Workload Number of purchase orders issued GG-4 1,826 2,033 2,312 2,150 Number of sealed bids or requests for proposals/qualifications issued GG-4 45 42 65 50

Efficiency Average purchase order amount GG-2 $12,159 $12,130 $11,189 $12,000 Cost of service per citizen GG-2 $1.05 $1.11 $1.17 $1.20 Effectiveness % of purchase order processed within 24 hours of receipt with all required documentation GG-4 92% 94% 95% 95%

Number of bid protests GG-4 3 (on 2 RFPs) 1 4 2

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PURCHASING Staffing Actual Actual Budget Budget Change from


Expenditures


Personal Services $145,421 $154,311 $165,100 $171,292 $6,192 Operating Expenses 225 117 770 1,820 1,050 Supplies Expense 1,007 1,512 2,010 2,750 740 Total Expenditures $146,652 $155,940 $167,880 $175,862 $7,982

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FACILITIES MANAGEMENT

Statement of Function The Facilities Management Division is responsible for the daily upkeep, operation and overall maintenance of County owned facilities and property to provide a clean and safe working environment for employees and the general public. This involves establishing preventative maintenance tasks and programs, equipment repair; replacement and maintenance and the remodeling and renovations of the facilities. 2016/2017 Accomplishments • Completed the installation of HVAC controls in the Health Department, first floor of the Courthouse, and

Administration complex. • Replaced multiple HVAC systems at key locations throughout the County. • Replaced both chillers at the Courthouse, and fan coil units on the first floor. • Changed parking lot lighting to LED at the Main Library, Facilities/Supervisor Elect., Gifford Health Dept. • Completed HVAC at the Emergency Operations Center and Road and Bridge Complex. • Replaced indoor lighting in the Fleet Maintenance Garage with LED to save on electricity and correct the poor

lighting complaints. 2017/2018 Goals and Objectives • Replace the two chillers at the Administration Complex. • Oversee the remodel of the IRC Courthouse which will create a new court room and added office space for the

Clerk of Court staff. • Replace the roof on the IRC Courthouse and waterproof the windows, pressure wash and paint the building as

well as the Parking Garage. • Replace the roof of the IRC Jail Complex. • Replace the roof on the County Health Dept. • Replace the HVAC controllers and fan coil units on the second floor of the Courthouse and start plans for the

third floor for the 2018/2019 fiscal year. • Replace the roof on Administration Buildings A & B

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FACILITIES MANAGEMENT


Performance Indicator Goal Link

Actual FY 2015/16

Actual FY 2016/17

Actual FY 2016/17

Projected 2017/18

Workload Total square footage maintained GG-4 555,215 555,215 717,655 717,655 # of facilities and sites maintained (including Fire Station) GG-4 46 47 66 66

# of formal work orders processed GG-5 3,000 3,500 2,339 3,000 Landscaped grounds maintained (in acres) GG-4 55.0 55.0 75.0 75.0 Efficiency Average cost for custodial services per square foot GG-2 $0.99 $0.99 $1.10 $1.10

Total facilities management cost per square foot GG-2 $5.89 $5.91 $6.05 $6.05 Cost of service per citizen GG-2 $23.49 $24.83 $26.96 $26.27 Effectiveness % of work orders completed with 24 hours GG-4 94% 89% 90% 95% % of preventative work orders completed GG-4 92% 100% 100% 100% Certified as Gold Status Florida Green County GG-5 Yes Yes Yes Yes



Expenditures


Personal Services $990,105 $1,051,601 $1,085,869 $1,169,931 $84,065 Contractual Services 633,378 689,971 758,751 812,495 53,744 Operating Expenses 1,417,954 1,557,752 1,741,131 1,663,157 (77,974) Supplies Expense 101,907 105,762 133,235 140,980 7,745 Other Expenses 306 0 0 0 0 Communications Expense 0 50 1,000 1,000 0 Capital Outlay 135,472 95,418 219,356 58,004 (161,352) Total Expenditures $3,279,123 $3,500,556 $3,863,742 $3,845,570 ($18,172)

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OFFICE OF MANAGEMENT AND BUDGET

Statement of Function The Office of Management and Budget’s primary responsibility is to prepare, implement, and evaluate the County’s annual and long-term operating and capital budgets to provide community services and meet community needs by the most cost effective and efficient means possible. The department oversees all funds authorized to ensure the proper and legal utilization of those funds and provides advice and guidance to department and division heads. Duties also include responsibility for the County’s financing (i.e. debt planning and issuance), coordinating and researching issues resulting in the development of County policy and developing recommendations for improvements in fiscal operations and policy planning. 2016/2017 Accomplishments • Received the Distinguished Budget Presentation Award from the Government Finance Officers

Association for 2016/2017 Budget Document for the twenty-fifth consecutive year. • Revised the Outside Agency Funding Policy. • Implemented a comprehensive County Travel Policy. • Coordinated Board of County Commissioner departments FEMA reimbursement for Hurricane

damage. • Transitioned County wide purchasing card program to a new banking institution. 2017/2018 Goals and Objectives

• Continue improving financial health of the organization and maintaining fund balances with a goal of 25% fund balance in all taxing funds.

• Develop innovative procedures and policies, which ensure compliance with applicable regulations, directives and deadlines while improving efficiency and productivity.

• Earn the Distinguished Budget Presentation Award – Special Recognition for Performance Measures from the Government Finance Officers Association for 2017/2018.

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OFFICE OF MANAGEMENT AND BUDGET Goal link guide located on page 30-31

Performance Indicator Goal Link Actual FY

2014/15 Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload

# of requisition approved GG-4 1,826 2,033 2,312 2,400

# of agenda items reviewed GG-4 630 539 554 575 Efficiency Department’s expenditures as a percentage of total County expenses/budget GG-2 0.1231% 0.1269% 0.0924% 0.0990%

Taxing Funds- Fund balance as a percentage of annual budget GG-2 39.9% 38.2% 37.2% 38.3%

Effectiveness % of monthly reports distributed by the 17th of the following month GG-4 58.3% 50.0% 62.5% 66.7%

Receipt of Distinguished Budget Presentation Award from the GFOA GG-4 Yes Yes Yes Yes

Receipt of Special Recognition from the GFOA for Performance Measures GG-4 Yes No No Yes



Expenditures


Personal Services $334,251 $338,154 $309,525 $314,571 $5,046 Operating Expenses 4,777 8,581 6,393 6,393 0 Supplies Expense 2,864 4,361 4,155 4,155 0 Capital Outlay 0 1,052 0 0 0 Total Expenditures $341,893 $352,147 $320,073 $325,119 $5,046

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FPL GRANT Statement of Function The State Comprehensive Emergency Management Plan identifies Indian River County to be in the Ingestion Pathway Zone (IPZ) of the St. Lucie Nuclear Plant and designates us as a “host county” responsible for receiving, monitoring, and sheltering evacuees in the event of a radiological emergency at the nuclear plant. Federal and state legislation require Florida Power and Light (FPL) to compensate government agencies for all radiological preparedness activities, including planning, training and exercise drills. The Indian River County Radiological Emergency Program receives all of its funding from FPL in support as a Host County of radiological emergency preparedness for the St. Lucie Nuclear Power Plant. The Radiological Emergency Preparedness Analyst is responsible for preparing plans and procedures to prepare, respond, and recover from a radiological event. The Federal Emergency Management Agency (FEMA), under Homeland Security guidelines, requires annual evaluated exercises for risk and host counties. Federal, State and local agencies are participants as evaluators or players. In addition, the Radiological Emergency Preparedness Analyst oversees the County’s 800 MHz Public Safety Trunked Radio System. 2016/2017 Accomplishments • Successfully participated in the 2017 Off-Year St. Lucie Nuclear Power Plant Radiological Exercise with

Counties, State and Federal agencies • Developed required documentation for the 2017 Off-Year St. Lucie Nuclear Plant Radiological Emergency

exercise in compliance with the Homeland Security Exercise and Evaluation Program (HSEEP). • Planning and implementation of the Radiological Reception Center Exercise. • Participation in the St. Lucie Nuclear Power Plant quarterly drills and task force meetings. • Completion of update and review process for the County’s REP plan and Standard Operating Guidelines • Coordinated required radiological training for emergency workers • Provided required documentation for the St. Lucie Nuclear Power Plant Annual Letter of Certification (ALC) • Develop radiological “Just in Time” training videos for emergency workers • Planned and Chaired the Statewide REP Task Force 2017/2018 Goals and Objectives • Participate as a taskforce member of the St. Lucie Nuclear Radiological Preparedness Program and the Florida

Statewide Task Force Planning Team • Participate in the 2018 State Radiological Emergency Preparedness Program Annual Conference • Work with State and Federal agencies through Staff Assistance Visits to provide elements necessary for the St.

Lucie Nuclear Plant- Annual Letter of Certification • Coordinate and participate in necessary radiological emergency preparedness training • Prepare radiological training material for emergency workers • Participate in the 2018 FEMA Evaluated Radiological Exercise

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FPL GRANT Staffing Actual Actual Budget Budget Change from

2014/2015 2015/2016 2016/2017 2017/2018 Prior Year Department Total FT 1 1 1.25 1.25 0 Expenditures


Personal Services $55,831 $59,025 $80,263 $81,866 $1,603 Contractual Services 12,555 16,944 26,925 26,925 0 Operating Expenses 2,710 2,707 8,502 8,502 0 Supplies Expense 46,535 7,549 4,605 4,605 0 Communications Expense 0 0 1,000 1,000 0 Capital Outlay 27,713 0 0 0 0 Total Expenditures $145,344 $86,225 $121,295 $122,898 $1,603

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EM BASE GRANT Statement of Function The Emergency Management Preparedness Agreement (EMPA) is provided annually by the State of Florida to provide funding to enhance Emergency Management operations. The funding provided for this account covers the cost of personnel for the development of the Comprehensive Emergency Management Plan (CEMP), nursing home plan reviews, hazardous material planning, etc. The funds are designated to provide assured funds for Emergency Management programs. 2016/2017 Accomplishments

• Completed 100% all health care facility plan reviews. • Completed update of Indian River County’s Emergency Plan for Hazardous Materials. • Completed annual pre-registration of 570 applicants for Special Needs shelter. • Updated the Local Mitigation Strategy Plan and Project Priority List • Updated the Comprehensive Emergency Management Plan (CEMP) • Conducted public emergency preparedness information for over 200 residents • Nominated and accepted as a NOAA Weather-Ready National Ambassador™ 2017/2018 Goals and Objectives • Continue updates to the Comprehensive Emergency Management Plan (CEMP). • Conduct hazardous materials on-site visits as required by the hazardous materials grant. • Continue disaster plan reviews of advanced care medical facilities and residential care facilities. • Continue registration and public education of Special Need clients. • Participate in conferences and workshops that promote effectiveness in emergency management. • Continue meeting with the Local Mitigation Strategy working group in support of the plan update in

accordance with FDEM criteria. • Maintain Indian River County’s StormReady/TsunamiReady designation awarded by the National

Weather Service. • Finalize planning process to become compliant with and maintain Emergency Management Accreditation.

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EM BASE GRANT Goal link guide located on page 30


Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload Emergency Management training events PS-1 18 5 10 10 Updates to Local Emergency Management Plans PS-1 13 13 14 14

Health Care facility plan review PS-3 27 30 29 35 EMPA Scope of work objectives & capabilities PS-3 20 16 9 9

HAZMAT site visits (contractual) PS-3 10 13 14 9 Community outreach (est. participants) PS-4 3,850 3,800 3,500 3,800 Effectiveness Compliance with state & federal exercise requirements PS-3 100% 100% 100% 100%

Update of Hazardous Materials Plan PS-1 100% 100% 100% 100% Update of 5- year CEMP PS-1 75% 100% 25% 50%

New disaster plan implementation • Post Disaster Redevelopment Plan • Disaster Housing Initiative

PS-1 100% 25% 50% 75%

0% 25% 50% 75%




001-238 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year Personal Services $53,583 $75,276 $84,958 $81,229 ($3,729) Contractual Services 4,688 14,934 60 0 (60) Operating Expenses 2,613 1,450 1,468 2,468 1,000 Supplies Expense 2,108 30,352 7,715 5,388 (2,327) Capital Outlay 19,934 5,114 39,785 0 (39,785) Total Expenditures $82,926 $127,125 $133,986 $89,085 ($44,901)

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COMPUTER SERVICES Statement of Function Computer Services functions as the administrator of the County's various computer systems, servers, and networks. This department’s responsibilities include maintaining, upgrading, and installing all computer equipment for each of the County’s departments, as well as developing networks and servers on which they operate. Computer Services also operates and maintains the County’s family of websites, which include www.ircgov.com, www.ircrec.com, www.irces.com, www.ircwaste.com, www.ircutilities.com, www.irccdd.com, www.ircmpo.com, www.golineirt.com, www.goshootingirc, www.sandridgegc.com, www.ircrecycles.com and the lifeguard website www.juniorguards.org. The department has the task of upgrading and improving upon the County’s Internet presence in an effort to provide better accessibility to information for the residents of Indian River County. Expenditures


Operating Expenses $246,006 $274,128 $228,366 $322,497 $94,131 Total Expenditures $246,006 $274,128 $228,366 $322,497 $94,131

137

http://www.ircgov.com/

http://www.ircrec.com/

http://www.irces.com/

http://www.ircwaste.com/

http://www.ircutilities.com/

http://www.irccdd.com/

http://www.ircmpo.com/

http://www.golineirt.com/

http://www.goshootingirc/

http://www.sandridgegc.com/

http://www.ircrecycles.com/

http://www.juniorguards.org/


INSURANCE PREMIUMS Statement of Function This department is used to account for the General Fund’s share of the County’s general liability and other insurance premiums. These premiums are paid to the County’s Risk Management Self-Insurance Fund to cover insured losses throughout the year. Expenditures


Operating Expenses $283,218 $283,218 $283,218 $283,218 $0 Total Expenditures $283,218 $283,218 $283,218 $283,218 $0

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ANIMAL CONTROL

Statement of Function The Animal Control division's function is to enforce the local regulations regarding the possession, ownership, care and custody of domestic animals within Indian River County in order to ensure public safety and assist in prevention of animal cruelty. Its duties include receiving, capturing, and impounding any domestic animal running or roaming at large, maintaining an animal licensing program and ascertaining adherence to animal vaccination laws. 2016/2017 Accomplishments • Continued to update the pet disaster information database in conjunction with the Humane Society of Vero

Beach, Sheriff’s Department Ranch & Grove unit and Emergency Management. • Continued to provide outside sources for purchases of animal licenses. • Continued to work on reducing the number of feral and abused animals in the county. • Continued to work with other agencies and promote a safe pet friendly shelter. • Established a new Animal Shelter Services contract 2017/2018 Goals and Objectives • Continue to update County animal control ordinances. • Work with outside agencies throughout Indian River County to minimize Animal Cruelty in Indian River County

and reduce overlapping services, so that the most efficient delivery of resources is achieved. • Continue to strive to educate the public on the importance of responsible pet ownership. • Continue to communicate with veterinarian facilities and streamline the licensing process to be more efficient for

the public. Goal link guide located on page 32


Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload Citations issued HS-2 279 210 263 260 Warnings issued HS-2 480 477 447 500 Bites investigated HS-2 345 367 315 300 Animals handled HS-2 6,622 7,304 3,791 4,000 Officer response calls HS-2 8,988 8,110 8,087 8,000 Licenses sold HS-2 9,550 9,068 9,300 10,000 Efficiency Total Animal Control costs per animal handled HS-3 $75.32 $72.13 $144.06 $130.00 # of responses answered per enforcement officer HS-3 1,745 1,622 1,617 1,600 Average response time per call met in goal time HS-2 82.54% 84.5% 81.98% 83% Effectiveness Percentage of Certified Officers HS-2 100% 100% 100% 100% Pre-dangerous/dangerous dog cases HS-2 13 18 17 18

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ANIMAL CONTROL Staffing Actual Actual Budget Budget Change from



001-250 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year Personal Services $384,694 $420,370 $445,878 $447,971 $2,093 Contractual Services 7,011 7,550 11,776 11,776 0 Operating Expenses 25,922 24,250 29,788 29,720 (68) Supplies Expense 30,512 27,091 47,329 47,358 29 Communications Expense 556 554 1,000 1,000 0 Capital Outlay 2,712 27,663 27,000 36,408 9,408 Total Expenditures $451,406 $507,478 $562,771 $574,233 $11,462

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MAILROOM AND SWITCHBOARD Statement of Function The mailroom function provides shipping and receiving services from both internal and external sources, as well as printing, copying and scanning services to efficiently address the varied production needs of county departments. The switchboard operation supports the public by connecting callers with the most appropriate department or agency to provide assistance. 2016/2017 Accomplishments • Mailroom continued to provide efficient printing, scanning and copying services. • Staff continued to collect and update available public assistance information to increase the capacity to effectively

handle incoming phone traffic. • Maintained timely processing of distribution of incoming USPS mail and all the inter-office

deliveries; as well as the collection and processing of all outgoing USPS mail, FedEx, UPS, etc. • Effectively received and routed daily parcel and newspaper deliveries through Shipping and Receiving

warehouse. 2017/2018 Goals and Objectives • Continue to efficiently process and route incoming and outgoing mail, inter-office mail and parcel deliveries. • Continue to provide all county divisions with quality printing/copying/scanning services in a timely manner. • Continue to provide pleasant and effective assistance to members of the public who call the County Switchboard. • Offer enhanced production capabilities through replacement equipment Goal link guide located on page 30-31


Actual FY 2015/16

Actual FY 2016/17

Projected 2017/2018

Workload Total pieces of outgoing mail processed GG-4 76,662 81,976 71,045 75,000 Number of copies/scans made GG-4 1,099,400 972,673 917,521 1,000,000 Efficiency Pieces of outgoing mail processed per FTE GG-2 38,331 40,988 35,223 37,000 Cost of service per citizen GG-2 $2.20 $2.28 $2.26 $2.44 Effectiveness Requested copies processed within 24 hours GG-4 100% 100% 99% 100%

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MAILROOM AND SWITCHBOARD




001-251 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year Personal Services $58,643 $60,660 $69,293 $72,408 $3,115 Operating Expenses 192,240 206,765 187,262 227,460 40,198 Supplies Expense 6,270 4,802 9,000 7,000 (2,000) Communications Expense 49,631 49,651 58,645 50,707 (7,938) Total Expenditures $306,784 $321,877 $324,200 $357,575 $33,375

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ENVIRONMENTAL CONTROL BOARD Statement of Function The Indian River County Environmental Control Board was created through State legislation (the “Indian River County Environmental Control Act”). The members of the Board of County Commissioners also act as the Environmental Control Board (ECB). Responsibilities of the ECB include appointing an Environmental Control Officer and a five-member Hearing Board. The duties and powers of the Control Officer include enforcing the provisions of the act and County ordinances, conducting investigations and recommending legal proceedings to abate violations and cooperate with industry, governments, and agencies in accomplishing effective environmental control. The Hearing Board consists of a State licensed attorney, a medical doctor, an engineer, and two citizens not holding elective office. The Hearing Board hears appeals of decisions of the Environmental Control Officer, conducts due process hearings into the merits of alleged violations, and issues injunctive orders to violators. Expenditures


Contractual Services $3,499 $3,056 $5,133 $5,133 $0 Operating Expenses 1,900 1,900 1,900 1,900 0 Total Expenditures $5,399 $4,956 $7,033 $7,033 $0

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CLERK OF CIRCUIT COURT Statement of Function The Clerk of the Circuit Court is a separately elected Constitutional Officer of the County. The Clerk also acts as the Clerk to the Board of County Commissioners. As Clerk of the Court, areas of support for the judicial functions within the County include the Civil Division, Family Services, Felony Division, Jury Administration, Juvenile and Recording Divisions. Departments under the Clerk to the Board function include Finance, Information Systems and BCC recording. Services provided encompass accounting and auditing services, disbursements on contracts and purchases, investment of funds for the Clerk and the Board, information systems support (hardware and software) for court and accounting services and maintaining the “Official Records” for the Board. The Clerk’s budget, included in the County’s General Fund, is that portion of the operations not covered by fees charged for public services. Once the budget is approved, the Constitutional Office acts as a separate entity, setting its own policies and procedures, employee hiring and line item budget management. Personal Services expenditures represent workers compensation and/or unemployment compensation costs paid directly by the County. Staffing Actual Actual Budget Budget Change from CLERK OF THE CIRCUIT COURT 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

Total FT 14 12.33 13.05 14.97 1.92


001-300 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year Personal Services $24,084 $21,247 $17,157 $19,529 $2,372 Transfer to Constitutional 946,528 867,766 971,511 1,013,285 41,774 Total Expenditures $970,612 $889,013 $988,668 $1,032,814 $44,146

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TAX COLLECTOR Statement of Function The Tax Collector is a separately elected Constitutional Officer of the County. The Office's budget is approved by the State Department of Revenue. Fee charges to the County's various taxing authorities are based on a legislated percentage of taxes collected for each authority. The County General Fund also includes collection fees for the Indian River County School District, under State law. The Office’s primary responsibilities are as an agent of state government. As an agent of Highway Safety and Motor Vehicles, the office administers titling and registration for vehicles and vessels. It issues hunting and fishing licenses as agent for Game and Fish Commission. In collecting sales tax on vehicle and vessel sales, the office is an agent for the Department of Revenue. The collection, investing and distribution of real and tangible taxes and the subsequent activities to collect delinquent taxes are as an agent of local and state government as is the collection of occupational license tax. As of FY 2010/11, they have provided full driver license services, including exams and road tests. Effective Sept 15, 2014, the main office is also providing concealed weapons permit applications electronically. The Tax Collector’s Office is operated as a separate entity setting its own policies and procedures, employee hiring and line item budget management. Personal Services expenditures represent workers compensation costs paid directly by the County. Staffing Actual Actual Budget Budget Change from TAX COLLECTOR 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

Total FT 47 47 49 51 2 Expenditures


Personal Services $76,901 $76,728 $64,568 $64,568 $0 Operating Expenses 18,111 19,623 20,000 20,000 0 Transfer to Constitutional 1,236,410 1,233,694 1,380,536 1,380,536 0 Total Expenditures $1,331,422 $1,330,045 $1,465,104 $1,465,104 $0

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PROPERTY APPRAISER Statement of Function The Property Appraiser is a separately elected Constitutional Officer of the County. The Office's budget is approved by the State Department of Revenue and allocated amongst the various taxing authorities within Indian River County. The County's General Fund covers 73.3% of the Property Appraiser's total budget for the 2016/2017 fiscal year. Florida law requires the Board of County Commissioners to pay for the municipalities’ and school board's cost of the Property Appraiser's budget. This Office is responsible for determining the value of all property within the County, maintaining certain records connected with that responsibility and determining the tax on taxable property after taxes have been levied. The Property Appraiser Office is operated as a separate entity, setting its own policies and procedures, employee hiring and line item budget management. Personal Services expenditures represent workers compensation and/or unemployment costs paid directly by the County. General Operating expenses are postage costs associated with Truth-in-Millage (TRIM) notice mailings. Staffing Actual Actual Budget Budget Change from PROPERTY APPRAISER 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

Total FT 36 38 38 39 1

Expenditures


Personal Services $66,995 $63,477 $50,512 $57,958 $7,446 Operating Expenses 56,397 55,825 56,000 56,000 0 Transfer to Constitutional 2,435,177 2,492,541 2,705,620 2,852,237 146,617 Total Expenditures $2,558,569 $2,611,843 $2,812,132 $2,966,195 $154,063

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SHERIFF’S OFFICE Statement of Function The Sheriff is a separately elected Constitutional Officer of the County. The Office's overall budget is in the General Fund. Functions under the Sheriff include Corrections, Court Services and Law Enforcement. Revenue is received from the County M.S.T.U. to offset a portion of the Law Enforcement budget. The Corrections division operates the County detention facility, which involves inmate housing, medical services, food services, and prisoner transportation. The Court Services area provides bailiffs, courtroom security and general jury/judicial protective services to the County courts. Some of the services under the Law Enforcement segment include uniformed road patrol, criminal investigations, crime scene investigations, the K-9 function, the ranch and grove function, the Community Policing Enforcement (C.O.P.E.) Unit, the Multi-Agency Crime Enforcement (M.A.C.E.) Unit and the E911 Communications Center. The Sheriff’s Office is operated as a separate entity setting its own policies and procedures, employee hiring and line item budget management. Personal Services expenditures represent workers compensation paid directly by the county. Staffing Actual Actual Budget Budget Change from SHERIFF 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year Corrections FT 163 168 171 178 7 Court Services FT 20 28 29 31 2 Law Enforcement FT 303 278 282 303 21



Personal Services $1,562,958 $1,640,478 $1,446,311 $1,639,339 $193,028 Contractual Services 833,687 873,990 904,211 900,000 4,211 Transfer to Constitutional 37,933,741 40,337,932 42,995,079 45,338,961 2,383,882 Total Expenditures $40,330,385 $42,852,400 $45,345,601 $47,878,300 $2,532,699

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SUPERVISOR OF ELECTIONS Statement of Function The Supervisor of Elections is a separately elected Constitutional Officer of the County. The Office's overall budget is included in the General Fund. This Office administers elections and maintains voter registration records and statistics ensuring compliance with the federally mandated National Voter Registration Act. Administering of elections includes, but is not limited to, coordinating and training poll workers, setting up precinct polling places, ballot printing and providing voting booths needed to comply with minimum standards per Florida statutes. The Office is operated as a separate entity setting its own policies and procedures, employee hiring and line item budget management. Personal Services expenditures represent workers compensation and/or unemployment compensation costs paid directly by the County. Staffing Actual Actual Budget Budget Change from SUPERVISOR OF ELECTIONS 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year



Personal Services $14,003 $15,571 $13,409 $13,417 $8 Transfer to Constitutional 1,032,018 1,201,453 1,268,848 1,307,355 38,507 Total Expenditures $1,046,020 $1,217,024 $1,282,257 $1,320,772 $38,515

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CIRCUIT COURT Statement of Function Circuit Court judges and their judicial assistants are employees of the State. However, under State law, unless the State shall pay such expenses, the County is responsible for all reasonable salaries of secretaries and assistants of the Circuit and County Court and all reasonable expenses of the Circuit and County Court judges. This department includes actual Circuit Court costs such as legal and medical services, witness fees and appeal fees. Also, the County’s proportionate share of the Circuit Court Administrator’s costs is budgeted in this department. Expenditures


Contractual Services $23,426 $18,409 $108,311 $179,659 $71,348 Total Expenditures $23,426 $18,409 $108,311 $179,659 $71,348

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STATE AGENCIES, NON-PROFIT AND QUASI-NON-PROFIT ORGANIZATIONS

Actual Actual Budget Budget Change from Dept. Agency 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year 106 New Horizons of the Treasure Coast $278,754 $281,541 $287,172 $301,530 $14,358 106 State Health Department 558,545 585,271 602,829 632,970 30,141 110 Department of Juvenile Justice 302,866 442,367 347,000 400,000 53,000 110 Treasure Coast Reg. Planning Council 58,163 60,611 61,631 62,957 1,326 901 Guardian ad Litem 23,426 18,409 108,311 179,659 71,348 903 State Attorney 17,539 22,180 23,647 15,601 (8,046) 903 Victim’s Assistance Program 66,823 66,823 67,605 66,392 (1,213) 904 Public Defender 2,726 2,292 3,309 3,537 228 907 Medical Examiner 298,663 297,182 370,991 422,690 51,699

Subtotal State Agencies 1,607,505 1,776,676 1,872,495 2,085,336 212,841 128 Children’s Services* 647,524 838,758 1,051,965 1,607,965 556,000 110 IRC Mental Health Walk-in Clinic 20,000 20,000 22,500 22,962 462 110 211 Crisis Helpline 7,000 10,000 10,000 10,205 205

Subtotal Non Profits 674,524 868,758 1,084,465 1,641,132 556,667 110 Community Transportation Coord. 4,478,439 4,688,300 3,231,127 1,083,333 (2,147,794) 110 Senior Services – Meals on Wheels 0 0 0 123,000 123,000 110 Economic Development Division 186,488 170,105 171,465 185,054 13,589 110 Local Jobs Grants 151,334 100,334 0 0 0 110 Gifford Youth Activity Center 86,819 90,000 93,600 95,519 1,919 110 Humane Society 333,585 294,710 395,547 395,547 0 110 Progressive Civic League of Gifford 12,185 12,185 12,185 12,185 0 110 Treasure Coast Homeless Serv. Council 15,270 15,270 15,270 15,270 0 110 Harvest Food & Outreach Center 4,000 6,000 10,000 10,205 205

Subtotal Quasi-Non Profits 5,268,120 5,376,904 3,929,194 1,920,113 2,009,081 Total State Agencies, Non Profits

and Quasi-Non Profits $7,550,149 $8,022,338 $6,886,154 $5,646,581 ($1,239,573)

* Please see Children’s Services funding detail on the following page.

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CHILDREN’S SERVICES

Actual Actual Budget Budget Change from Agency 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

Big Brothers, Big Sisters – Children of Prisoners $15,000 $15,000 $15,000 $15,000 $0 Big Brothers, Big Sisters – IRC 0 24,994 50,000 85,000 35,000 Boys & Girls Clubs - Fellsmere 10,000 0 0 0 0 Boys & Girls Clubs - IRC 0 30,000 30,000 30,000 0 Boys & Girls Clubs - South County 10,000 0 0 0 0 Boys & Girls Clubs - Sebastian 10,000 0 0 0 0 Breaking Thru Boundaries 0 0 10,000 15,000 5,000 Catholic Charities-Samaritan Center 26,000 27,700 29,000 29,000 0 CCCR - Children In Centers 170,000 170,000 170,000 190,000 20,000 CCCR – Concious Discipline 0 0 0 52,960 52,960 CCCR - Psychological Support 4,650 5,925 6,600 6,600 0 CCR – Professional Development – Education 0 0 24,300 24,300 0 Children’s Home Society 0 15,000 0 0 0 Crossover Mission 0 19,000 45,000 50,000 5,000 Dasie Hope Center 20,000 30,000 35,000 40,000 5,000 Dodgers Baseball Program 0 0 10,000 15,000 5,000 EOC – Early Bird - Dodgertown 0 0 0 10,000 10,000 EOC – Early Bird – Indian River Academy 0 0 0 20,000 20,000 Early Learning Coalition 7,500 0 0 0 0 Education Foundation – Ready Set Go 0 107,534 130,000 156,655 26,655 Castle – High Hopes 0 0 0 20,000 20,000 Castle - Safe Families 50,000 34,997 70,000 80,000 10,000 Castle – Strength Families 0 27,143 49,065 20,000 (29,065) FTL Afterschool and Summer Program 0 0 10,000 10,000 0 Gifford Youth Orchestra 0 9,653 10,000 0 (10,000) GYAC - Youth & Family Guidance 28,158 30,000 35,000 37,450 2,450 Healthy Start - Healthy Families 10,000 20,000 20,000 30,000 10,000 Healthy Start - TLC Newborn 10,000 12,000 12,000 0 (12,000) Healthy Start – Parents as Teachers 0 30,000 30,000 30,000 0 Healthy Start – Partners in Pregnancy 5,000 6,000 6,000 0 (6,000) Healthy Start – Babies & Beyond 0 0 0 30,000 30,000 Healthy Start – Doula Services 0 0 0 30,000 30,000 Hibiscus House Inc. 10,000 0 0 0 0 Homeless Assistance Center 19,500 0 0 0 0 Jr. League – Whole Child Connection 7,500 0 0 0 0 Learning Alliance – Moonshot Academy 0 0 0 100,000 100,000 Learning Alliance – Ready for Kindergarten 15,000 21,596 40,000 40,000 0 ORCA – Living Lagoon 0 0 0 30,000 30,000 Overcome Nature – Deficit Disorder 0 0 20,000 20,000 0 Redland Christian Migrant Assoc. 20,000 20,000 0 0 0 Redland Christian Migrant Assoc. - Childcare 0 0 0 39,000 39,000 Redland Christian Migrant Assoc. – CCEP 0 0 0 40,000 40,000 Substance Abuse Council - Life Skills 67,216 67,216 80,000 100,000 20,000 Substance Abuse Council - Right Choice 100,000 100,000 100,000 100,000 0 Sunshine Phys. Therapy – Early Intervention 0 0 0 30,000 30,000

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CHILDREN’S SERVICES (Cont’d)

Actual Actual Budget Budget Change from Agency 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

Tykes & Teens – Infant Mental Health 0 0 0 62,000 62,000 Youth Guidance 5,000 15,00 15,000 20,000 5,000 Needs Assessment 27,000 0 0 0 0 Total Children’s Services $647,524 $838,758 $1,051,965 $1,607,965 $556,000

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STATE AGENCIES, NON-PROFIT ORGANIZATIONS, CHILDREN’S SERVICES AND QUASI-NON-PROFIT ORGANIZATIONS

STATE AGENCIES New Horizons of the Treasure Coast - is a State-contracted facility providing substance abuse and mental health service programs. Pursuant to Florida Statutes Chapter 394, the Department of Children and Family Services was appointed to coordinate a statewide system of comprehensive, coordinated alcohol, drug abuse and mental health services. The Department of Children and Family Services is authorized to contract with local organizations to establish and operate programs to provide these services. Under the statute, contracted costs for community alcohol and mental health services, with specified exemptions, require local participation on a 75-to-25 state-to-local ratio. State Health Department - is the Indian River County Public Health Unit. Under Florida Statutes, Chapter 154, a contractual agreement between the County and the State is required to establish and maintain a full-time public health unit. Three areas of service are provided - environmental health, communicable disease control and primary care for those unable to obtain such services due to lack of income or other barriers beyond their control. Department of Juvenile Justice - is the Indian River County and State Juvenile Detention Cost Share Project. Under Florida Statutes, Section 985.2155, each county shall pay the costs of providing detention care, exclusive of the costs of any preadjudicatory nonmedical, educational or therapeutic services for juveniles for the period of time prior to final court disposition. Treasure Coast Regional Planning Council - was created under the Florida Regional Planning Council Act (State Statute Chapter 186.501). Regional planning councils were created primarily to establish a common system for area-wide coordination and cooperative activities of federal, state and local governments and to enhance the ability and opportunity of local governments to resolve issues and problems transcending their individual boundaries. Regional transportation policy and associated land development coordination are examples of such planning issues. Besides local government voting members, the council includes nonvoting representatives from the appropriate water management district, the Department of Transportation, the Department of Environmental Protection, and the Department of Commerce. Indian River County participates in an interlocal agreement whereby operating costs of the council are shared with Palm Beach, Martin, and St. Lucie counties based on a per capita assessment. Funding by the County governments involved is required pursuant to Chapter 163.02 of the Florida Statutes. Guardian ad Litem – Under Florida Statutes Chapter 29.008, counties are required by Article V of the State Constitution to fund the cost of various services such as staffing costs, communications services and cost of lease, maintenance, utilities and security of facilities for the guardian ad litem program. A Guardian ad Litem is a volunteer appointed by the court to protect the rights and advocate the best interests of a child involved in a court proceeding. Victim’s Assistance Program - is under the Victim Service Program of the State Attorney’s Office. Staffing costs (director, victim advocates and secretarial support), telephone costs and staff mileage reimbursement for this division are shared by Indian River, St. Lucie, Martin and Okeechobee Counties. State Attorney - is elected for each judicial circuit. The office’s responsibilities include appearing in the circuit and County courts within its judicial circuit and prosecuting or defending on behalf of the State all suits, applications, or motions, civil or criminal, in which the State is a party. Other duties involve attending grand jury sessions when required, summoning and examining witnesses for the State and assisting the State Attorney General on appeals from its respective circuit to the Supreme Court. Pursuant to Florida Statute 27.34, the County shall provide this office with office space, utilities, telephone services, custodial services, library services, transportation services and communications services. Indian River County provides its share of these costs along with the other counties within the 19th Judicial Circuit.

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STATE AGENCIES (Cont’d) Public Defender - is an elected position. This office is mandated by law to handle the defense of all persons declared indigent by the court and charged with a criminal offense. Pursuant to Florida Statute 27.54, the County shall provide this office with office space, utilities, telephone services, custodial services, library services, transportation services, communications services and payment of pretrial costs. Indian River County provides its share of these costs along with the other counties of the 19th Judicial Circuit. Medical Examiner - is appointed by the Governor for each medical examiner district established by a State Medical Examiners Commission. Per State law, the medical examiner shall determine the cause of death under specified circumstances and shall make or have performed such examinations, investigations, and autopsies, as the examiner shall deem necessary. Per Fla. Statute Chapter 406.08, fees, salaries and expenses of this office are to be paid by the County. Indian River County is part of the Medical Examiner Florida District 19, which also covers St. Lucie, Martin and Okeechobee counties. The cost of the district’s examiner is shared by the four counties.

NON-PROFIT ORGANIZATIONS Mental Health Association – Walk-in Center – Provides immediate access to professional mental health services for Indian River County residents in need of crisis intervention, diagnostic assessment, counseling and therapy, psychiatry, medications, case management, referrals, family support and education. 211 Palm Beach/Treasure Coast, Inc. – Provides 24 hour per day/7 day per week information, assessment and referral services, as well as crisis intervention, suicide prevention and telephone counseling services toll free to individuals, families and children in Indian River County.

CHILDREN’S SERVICES Children’s Services Advisory Committee - is an advisory board to the County Commissioners, which is comprised of major stakeholders in children’s issues. The network evaluates the needs of children in the community, and recommends priorities for funding by the BCC. Big Brothers/Big Sisters of Indian River County – Children of Prisoners to Children of Promise - A community based program that will help to fund one-to-one mentoring for children whose family member(s) are incarcerated in state or federal prison, and builds and strengthens families with the help of caring adult volunteers who become mentors and role models. Boys & Girls Club of Indian River County, Fellsmere Branch, South County, and Sebastian - Programs that provide a wide range of supervised recreational activities and delinquency prevention services for children and youth of all ages and backgrounds, but particularly for disadvantaged youth, through membership in boys and/or girls clubs. Breaking Trough Boundaries – Learning camp designed to expose children and youth to STEM disciplines and career outlook in the form of lecture, hands-on learning, and project based learning that will enrich their learning experience. Catholic Charities – Samaritan Center - Programs that provide a temporary place to stay for people who have no permanent housing. This program is eligible to a family unit consisting of at least one adult with at least one child (age 0-17) or pregnant female 18 years or older.

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STATE AGENCIES (Cont’d) CCCR Community Child Care Resources, Inc. – Children in Centers - Offers programs that underwrite the cost of child care in public and private child care centers for low-income families in situations where the parent(s) are working, in school or in training programs. Also offers classes for parents and/or for parents and their children that focus on developmental stages of maturation from infancy through adolescence and child rearing problems that arise with each stage. CCCR Community Child Care Resources, Inc. – Psychological Support - Offers programs that provide a wide variety of therapeutic interventions for parents who are experiencing emotional difficulties or conflicts concerning their role as parents. Childcare Resources of Indian River – Professional Development for Early Educators – Program will provide the education and support early educators need in order to implement strategies which create an atmosphere most conductive to early learning. Crossover Mission, Inc. – Out of School Programs – Programs like Big Brother or Big Sisters which provide male or female adult companionship, guidance and/or role models for young men or wormed who are from families in which the adult figures of the same sex are absent or available on a limited and inadequate basis or who are troubled and at risk for delinquency. Dasie Bridgewater Hope Center – Program designed to help educate and ensure the safety of youngsters who normally would have to stay unsupervised in their homes after school or throughout the day because their parents are working and childcare is unavailable. Dodgers Baseball Program – Program is designed to engage minorities and disadvantaged youth in the game of baseball. The program provides opportunities for physical activity, social and emotional growth and development, character development, civic engagement, and puts a focus on academic achievement and personal responsibility on and off the field. Early Learning Coalition- Program designed to provide affordable and accessible quality early childcare and education to eligible children ages birth-8 and to support family skill building. Education Foundation – Ready-Set-Grow – Seeks to increase kindergarten readiness rates for 4 year old children by extending the school year with 36 instructional days. Program targets homeless, migrant, and low scoring students. Exchange Club Castle – Safe Families - Offers programs that teach skills that enable parents to deal constructively and consistently with a broad spectrum of child rearing problems which may include sibling rivalry; school behavior and performance; poor self-esteem; drug use; and a wide range of negative, acting-out behaviors. This intensive program serves at-risk children (0-18 yrs.) who live in family situations that could lead to long-term problems. FTL Afterschool and Summer Program – Program provides educational support services to children during the school year and in the summer. Program will provide participants with tutoring, recreational, and enrichment activities throughout the school year and summer. Gifford Youth Activities Center – Youth and Family Guidance Program - Provides on-site counseling services to at-risk students and their families for the purpose of addressing emotional, behavioral, and academic problems that may impede on the academic success of the students they serve.

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STATE AGENCIES (Cont’d) Gifford Youth Orchestra – Cultural Arts program with a core focus on mastering stringed instruments. Children have weekly classes in learning to play the violin, cello, and viola, learning to read music, tutor other students, and perform before audiences. Healthy Start Coalition – Healthy Families - This is a voluntary home visitation program that is proven to prevent child abuse and neglect by promoting positive parent-child relationships. The program targets expectant mothers and fathers whose parenting may be impacted by past or current high risk indicators. Healthy Start Coalition – TLC Newborn - Offers programs that provide educational and supportive services for new parents or parents who are expecting a child to prepare them on an emotional and practical level for the impact that a newborn will have upon their lives and relationships. Healthy Start Coalition – Parents as Teachers – The goal of this program is to provide low-income parents with skills to maximize their child’s cognitive, social, and emotional development during the most critical period of brain growth from birth to three years. Healthy Start Coalition – Partners in Pregnancy and Parenting - Offers programs that provide educational and supportive services for new parents or parents who are expecting a child. Topics relate to healthy pregnancy, positive parenting and increases social support and health literacy among young families. Hibiscus Children’s Center – Pathways to Independence Program - A youth development program that enriches a child’s learning environment by developing life skills and job readiness training as well as teaches healthy social behaviors, positive self-esteem, reduces dropouts and substance abuse prevention. Homeless Family Center, Inc. – Child Health and Education – This program provides basic needs and case management to solve barriers to employment and permanent housing to homeless families with children. Jr. League-Whole Child Connection- The Whole Child web system matches family needs to providers with appropriate services. Families will develop and implement a holistic plan to meet their needs and select and contact providers. Providers will deliver services to the family and the Whole Child system tracks the outcomes. Learning Alliance - Ready for Kindergarten- This program will teach parents and childcare providers how best to interact with their children to give them the reading, math, and social/emotional skills they will need to succeed in kindergarten. Overcome Nature-Deficit Disorder – Program initiates a campaign to combat nature deficit disorder among 5th – 12th grade students in Indian River County, with the focus on disadvantaged students and their families. Redland Christian Migrant Association – This program provides substitute parental care for children during some portion of a twenty-four hour day by providing high quality child care and comprehensive services to families in need in four child development centers in Indian Rive County. Substance Abuse Council of Indian River County – Life Skills - Offers a three-year primary prevention program designed to be delivered in the school classrooms that targets individuals that have not yet developed drug use problems. The program teaches general self-management skills, social skills and information specifically related to drug use.

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STATE AGENCIES (Cont’d) Substance Abuse Council of Indian River County – Redirect (Right Choice) Program - Offers a program that provides individual, group or family therapy for individuals who abuse substances of any kind and/or for their families to help them better understand the nature of their physical and/or psychological dependency or impairment and to support their efforts to recover. Youth Guidance - Mentoring and Activities Program - Provides positive caring adult role models and mentors for at-risk youth in kindergarten through 12th grades. Enrolled children are from low-income, single-parent households throughout Indian River County. QUASI-NON-PROFIT ORGANIZATIONS (1) Community Transportation Coordinator (CTC) - is a County designated coordinator for transportation. County funding is used for grant matches for operational and capital expenses of the Community Coach public transportation program. The CTC coordinates and provides fixed route and demand response transportation services throughout the County. Currently the IRC Senior Resource Association is the designated transportation coordinator. Economic Development Division - is part of the Vero Beach - Indian River County Chamber of Commerce. This division is a countywide economic / business development and retention program. County dollars are applied to staffing costs (director and administrative assistant) and operating expenses, including marketing expenditures. One half of staffing costs comes from private investment. Gifford Youth Activity Center – was constructed as a multi-purpose community center, and provides programs and activities to develop youth into responsible productive adults. Goals of the center are to increase graduation rates, post secondary education, and the number of graduates entering the workplace prepared for highly skilled jobs. Funding will support the activities of the Center. Humane Society - of Vero Beach is contracted by the County to provide animal shelter services in accordance with State law and the County Animal Control Ordinance. The Humane Society is authorized to issue animal licenses and works closely with the County’s Animal Control division. Payment is based on a per animal rate scale. Progressive Civic League of Gifford – uses county monies for the maintenance and operational expense of the Gifford Community Center. The Center is used for adult literacy classes, parent workshops, anti-drug programs and other community-related programs. Treasure Coast Homeless Services Council, Inc. – is the lead agency for a HUD funded Continuum of Care Strategic Planning Group. The Council will operate a transitional housing program, which will take families from homelessness to community viability and permanent housing. Harvest Food & Outreach Center – Job Preparedness Program – Provides essential employability and job retention skills training to clients to increase the client’s ability to explore employment opportunities, attain employment and maintain employment for extended periods. (1) Quasi-non-profit organizations are designated as such because they provide services the County would have to provide directly if these organizations did not exist.

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2017/2018 Budget M.S.T.U. Detail

MUNICIPAL SERVICE TAXING UNIT The Municipal Service Taxing Unit (M.S.T.U.) covers all expenditures related to the unincorporated areas of the County. Major sources of financing are ad valorem (property) taxes and the utility franchise tax as shown in the graph below. Services provided from the M.S.T.U. include countywide recreation facilities, community development, county planning, code enforcement, conservation lands management, and telecommunications. A portion of the Sheriff’s law enforcement expenditures are paid for by a transfer to the General Fund, as well (see chart on next page).

Similar to the General Fund, most increases/decreases in M.S.T.U. expenditures are borne by the (property) taxpayers of Indian River County. Most M.S.T.U. fund revenues are projected to increase slightly for Fiscal Year 2017/18.

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As shown in the graph above, Fund Transfer Out constitutes the largest expenditure category for the M.S.T.U. (75.9% of total expenses). This amount consists of a transfer to the General Fund for 66.25 % of the law enforcement budget of the Sheriff’s Department, and a transfer to the Transportation Fund. The second largest portion of the M.S.T.U. budget is Culture/Recreation at 13.8%, which funds the County Recreation Department. This is the fifteenth year that the M.S.T.U. has funded this 100%, in past years funding was shared by the M.S.T.U. and the General Fund.

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MUNICIPAL SERVICE TAXING UNIT REVENUE


Ad Valorem Taxes $7,682,977 $8,180,156 $9,010,434 $9,650,323 $639,889 Franchise Fees 10,426,666 10,451,022 10,467,500 9,980,000 (487,500) Occupational Licenses 172,752 175,565 170,000 175,000 5,000 Building Permits 220,106 259,956 225,000 258,000 33,000 State Shared Revenues 6,076,256 6,498,046 8,533,000 8,789,893 256,893 Culture/Recreation Revenues 792,574 810,530 1,219,882 1,170,757 (49,125) Violation of Local Ordinances 200,118 122,110 145,000 145,000 0 Interest 90,772 115,587 40,000 50,000 10,000 Other Miscellaneous Revenue 93,107 96,065 20,000 6,200 (13,800) Non-Operating Sources 0 0 589,543 488,041 (101,502) Total MSTU Revenue $25,755,327 $26,709,038 $30,420,359 $30,713,214 $292,855

MUNICIPAL SERVICE TAXING UNIT EXPENSE BY DEPARTMENT

Actual Actual Budget Budget Change from Dept Department Name 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year 102 County Attorney $206,181 $69,889 $69,789 $0 ($69,789) 104 North County Aquatic Center 701,501 701,137 836,537 824,130 (12,407) 105 Gifford Aquatic Center 324,533 333,630 406,924 405,865 (1,059) 108 Recreation 841,741 858,137 917,295 897,535 (19,760) 115 Intergenerational Facility 0 86,448 405,252 463,431 58,179 116 Ocean Rescue 772,570 798,534 840,031 863,001 22,970 161 Shooting Range 379,536 482,355 752,631 632,427 (120,204) 199 Reserves-B.C.C. 20,524,222 21,070,731 24,076,245 24,365,126 288,881 204 Planning And Development 240,590 224,465 244,417 242,072 (2,345) 205 County Planning 849,189 870,338 939,700 1,087,051 147,351 207 Env. Planning/Code Enforce. 331,693 413,094 474,003 487,389 13,386 210 Parks 87,938 102,671 165,061 163,204 (1,857) 214 Roads And Bridges 37,416 36,138 15,000 0 (15,000) 234 Telecommunications 100,970 111,701 197,474 201,983 4,509 400 Tax Collector 61,638 61,172 80,000 80,000 0

Total MSTU Expenses $25,459,717 $26,220,438 $30,420,359 $30,713,214 $292,855

160


ORGANIZATION CHART OF DEPARTMENTS FUNDED BY

MUNICIPAL SERVICE TAXING UNIT

Partial Funding from M.S.T.U. Funding from other sources

Residents of Indian River County

Sheriff County Administrator

Tax Collector


General Services

Parks Division Conservation

Lands Program

Recreation

Shooting Range

Telecommunications


Director


County Planning

Environmental Planning & Code

Enforcement

Public Works Director

161


RECREATION Statement of Function The Indian River County Recreation Department provides, operates and publicizes recreational programs and facilities for the use of County residents and visitors of all age groups. It also provides trained, certified water safety personnel at County beaches and aquatic facilities. Funding for the various programs and administrative costs come solely from the County’s M.S.T.U. fund. This department accounts for the cost of programs directed at residents living in the unincorporated areas of the County. 2016/2017 Accomplishments • North County Aquatic Center hosted six College and two High School swim teams for winter training. • The Recreation Department hosted the State of Florida Special Olympic Aquatic Championships at the

North County Aquatic Center for the 12th consecutive year. • Completed one year of operation at the Intergenerational Recreation Center in South County Regional

Park. • Completed the certification and became a USA Swim Team Club (Dolphins). 2017/2018 Goals and Objectives

• Procure programs, events and tournaments at the Intergenerational Recreation Center to serve the

young and the young at heart. • Implement priority core programs, activities and facility operations. • Continue to partner with community organizations and businesses to enhance the delivery of

recreational services in the most efficient and effective manner to residents and taxpayers. • Through direct programming and partnerships continue the department’s role in crime and drug

intervention for children and young adults. • Implement year-round youth programs focusing on physical and mental development with emphasis on

sportsmanship and fun. • Provide beach and pool patrol safety through continued staff training. • Provide comprehensive leisure and recreation programs and aquatic activities within the challenge of

fiscal restraint using core values. • Increase daily attendance through the winter at the Gifford Aquatics Center. • Provide youth and adults with opportunities to “ Learn to Swim “ and become proficient in the water.

162


RECREATION

Goal link guide located on page 32 Performance Indicator Goal Link Actual FY

2014/15 Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload Guarded Beach attendance CR-4 201,928 442,796 153,925(1) 375,000 Total Beach Park attendance CR-4 416,962 669,465 553,630(1) 650,00 North County Aquatics Center (NCAC) pool attendance CR-4 87,029 93,191 90,738 92,000

Gifford Aquatics Center pool attendance CR-4 23,157 23,806 21,570 22,500 Athletic and event attendance CR-2 24,073 24,267 23,974 24,000 Youth athletic volunteer hours CR-6 20,804 21,238 21,011 21,200 iG Center – Meeting Rental Inquiries CR-1 N/A N/A 178 213 Efficiency Cost per ocean park participant CR-5 $1.85 $1.19 $1.52 $1.33 Cost per NCAC participant (2) CR-5 $8.06 $7.52 $9.22 $8.96 Cost per Gifford Aquatics Center participant (2) CR-5 $14.01 $15.74 $18.87 $18.04

Value of Youth Athletic Volunteers (3) CR-6 $218,442 $222,999 $220,615 $221,500 Effectiveness % of EMT Certified ocean rescue lifeguards CR-3 86.0% 86.0% 86.0% 86.0%

% of increase (decrease) in athletic and event attendance CR-4 0.72% 0.8% (1.2%) 0.1%

Hosted the State of Florida Special Olympic Aquatic Championships CR-1 Yes Yes Yes Yes (13th)

(1) Decrease due to Golden Sands Beach closed for beach re-nourishment & Tracking Station September closure due to hurricane repair (2) Cost per participant is based on expenditure budget and does not include revenue (3) Value based on $10.50 per hour Staffing

Actual 2014/2015

Actual 2015/2016

Budget 2016/2017

Budget 2017/2018

Change from Prior Year

Department Total FT 22.3 22.3 26.3 26.3 0

163


RECREATION Expenditures

Dept. Department Name Actual

2014/2015 Actual

2015/2016 Budget

2016/2017 Budget

2017/2018 Change from Prior Year

004-104 North County Aquatic Personal Services $406,503 $432,022 $516,785 $501,74 ($15,611) Contractual Services 12,193 14,439 15,042 15,042 0 Operating Expenses 214,538 171,820 217,103 168,800 (48,303) Supplies Expense 63,473 68,622 66,145 61,145 (5,000) Other Expenses 545 704 2,000 77,969 75,969 Capital Outlay 4,250 13,530 19,462 0 (19,462) Total $701,501 $701,137 $836,537 $824,130 ($12,407)

004-105 Gifford Aquatic Personal Services $241,317 $248,978 $315,240 $327,781 $12,541 Contractual Services 10,880 6,460 7,756 7,756 0 Operating Expenses 31,632 54,761 35,985 35,985 0 Supplies Expense 32,536 22,861 33,743 33,743 0 Other Expenses 0 0 600 600 0 Capital Outlay 8,169 570 13,600 0 (13,600) Total $324,533 $333,630 $406,924 $405,865 ($1,059)

004-108 Recreation Personal Services $532,138 $580,699 $629,317 $635,994 $6,677 Contractual Services 66,969 57,805 50,300 53,500 3,200 Operating Expenses 115,017 113,249 112,789 112,489 (300) Supplies Expense 23,818 19,022 30,421 22,292 (8,129) Other Expenses 76,889 87,363 71,468 73,260 1,792 Capital Outlay 26,912 0 23,000 0 (23,000)

Total $841,741 $858,137 $917,295 $897,535 ($19,760) 004-115 Intergenerational Facility Personal Services $0 $50,549 $208,360 $244,436 $36,076 Contractual Services 0 345 71,000 62,000 (9,000) Operating Expenses 0 6,969 71,000 100,000 29,000 Supplies Expense 0 20,211 37,892 36,995 (897) Other Expenses 0 8,373 17,000 17,000 0 Capital Outlay 0 0 0 3,000 3,000 Total $0 $86,448 $405,252 $463,431 $58,179 004-116 Ocean Rescue

Personal Services $736,841 $784,073 $810,077 $824,207 $14,130 Contractual Services 0 0 2,000 2,000 0 Operating Expenses 1,036 1,082 2,670 2,670 0 Supplies Expense 14,605 13,378 18,600 18,800 200 Capital Outlay 20,088 0 6,684 15,324 8,640

Total $772,570 $798,534 $840,031 $863,001 $22,970 Total Expenditures $2,640,345 $2,777,886 $3,406,039 $3,453,962 $47,923

164


SHOOTING RANGE

Statement of Function Indian River County operates a complete public shooting range under a concession lease with the Florida Wildlife Conservation Commission. The Shooting Range is constructed on State owned land and developed by Indian River County through funds made available from the U.S. Fish and Wildlife Service. The range is structured to provide a safe, supervised facility for the patrons of the Treasure Coast. The facility is recreational in nature but also provides for the training of Law Enforcement Agencies in the area. The facility consists of a 5-stand (shotgun) range, a pistol range consisting of 35 firing stations, a rifle range with 29 stations including two 200-yard target firing stations, an air gun range, a 65-yard archery range, as well as a walk-through archery course. We added 2 years ago an action range next to the pistol range. This year we will be opening our new clays facility. The new clays facility will be the only publicly owned and operated facility of its type in East Central Florida. The new clays facility consists of (3) combination skeet and trap fields, 5-Stand sporting clays and a new sporting clays course. The facilities are fully manned to insure maximum shooting safety. Our just completed our new classroom/clubhouse/concessions building will be the center of classes and events. Several types of classes and courses will be taught in the new building by the Florida Wildlife Conservation Commission, private instructors and the Shooting Range staff. This new building will be available for all types of rentals. The skeet and trap fields are lighted and in the fall we to offer a skeet and trap night.

2016/2017 Accomplishments • Worked with 4H Safe Shooters to grow the shooting club to over 50 members this year. • Hosted new women’s shooting club “Well Armed Women Shooting Chapters”. • Hosted firearms training for the Indian River County Sheriff Office. (In service, Corrections & SWAT) • Hosted law enforcement training for (3) Police Departments • Hosted Sporting Clays Events for Rocky Mountain Elk Foundation, Ducks Unlimited, Atlantic Health, Health

South, Indian River County 4H and Indian River Medical Center. • NSSF 5 Star Shooting Range (Revised by NSSF: Only 27 shooting ranges in the USA have this award) • Worked with Florida Tech University to host several safety, ROTC and club shooting events. • Hosted and ran 9 matches in house for NSSF Rimfire Challenge on our new Action Pistol Range. • Hosted archery clinics for both Youths and Adults. • Held NSSF (4) “First Shots” and “Second Round” classes for beginning shooters in both pistol and shotgun.

2017/2018 Goals and Objectives • Continue to increase the use of the range by existing shooters and also to attract new shooters. • Work with the Chamber of Commerce and the Treasure Coast Sports Commission to bring events to the area. • Work with FWCC to promote the Hunters Educations classes. • Develop recreational shooting clubs to increase usage of the shooting range. • Continue to give speeches and presentations to increase the public awareness. Rejoin Rotary Club Sebastian to

get more involved in the local community. • Increase youth programs for shooting and gun safety. • Promote a safe place for recreational and law enforcement shooting. • Promote competitive and charitable shooting events and fundraisers throughout the year. • Solicit for State and National shooting events. • Maintain membership and participation in the National Association of Shooting Ranges (NASR) • Startup and host more clubs on our new action pistol range. • Solicit large national shooting events and businesses to come to Indian River County.

165


SHOOTING RANGE Goal link guide located on page 32


Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload Total safety/registration cards issued CR-2 7,655 5,984 6,867 7,700 Total annual attendance CR-2 24,886 24,121 26,120 27,500 Number of presentations made to promote facility CR-1 56 57 57 61

Hunters Education Classes held CR-2 12 12 12 12 Number of hosted events CR-2 36 42 43 45 Efficiency Revenues as % of expenses CR-5 84.0% 62.3% 60.9% 65.0% Cost of service per attendee CR-5 $15.25 $20.00 $28.81 $23.00 Effectiveness % increase (decrease) in annual attendance CR-2 -12.3% -3.1% 8.3% 5.3%

Maintained compliance with safety guidelines CR-3 Yes Yes Yes Yes


2014/2015 2015/2016 2016/2017 2017/2018 Prior Year Department Total FT 3 3 5 5 0 Expenditures


Personal Services $276,167 $308,123 $488,428 $476,828 ($11,600) Contractual Services 981 1,105 2,120 1,620 (500) Operating Expenses 31,679 35,581 54,401 45,497 (8,904) Supplies Expense 70,707 70,734 207,682 108,482 (99,200) Capital Outlay 0 66,811 0 0 0 Total Expenditures $379,536 $482,355 $752,631 $632,427 ($120,204)

166


M.S.T.U. RESERVES Statement of Function A general and administrative expense is charged to the majority of funds, which is used to reimburse the General Fund for centralized costs. This charge is included in the M.S.T.U. Reserves. The department is also used to account for fund transfers out, reserves for contingency and cash forward expense. Cash forward is a type of working capital reserve account used to estimate expenses from October 1 of the ensuing fiscal year until the time revenues for the new year are expected to be available. Reserves for Contingency provide a cushion for unforeseen expenditures during the year in the case of emergencies or additional projects. The Fund Transfers Out support the Transportation Fund and the law enforcement activities of the Sheriff. As shown in the chart earlier in this section, 58.7% of the transfers are for law enforcement while 17.2% helps fund transportation. Expenditures

Fund/Department 004-199

Actual 2014/2015

Actual 2015/2016

Budget 2016/2017

Budget 2017/2018


Contractual Services $321,481 $339,867 $436,034 $449,362 $13,328 Fund Transfer 20,202,741 20,730,864 23,242,026 23,328,042 86,016 Contingencies 0 0 119,504 309,041 189,537 Cash Forward 0 0 278,681 278,681 0 Total Expenditures $20,524,222 $21,070,731 $24,076,245 24,365,126 $288,881

167


COMMUNITY DEVELOPMENT Statement of Function It is the purpose of this department to maintain and implement a comprehensive planning program to guide and control land use, capital improvements, development, re-development, and conservation within Indian River County. The planning process is intended to promote, protect and improve public health, safety, appearance, and general welfare; prevent overcrowding of land and avoid undue concentration of population; provide for public facilities, housing assistance and related services; and conserve, develop, utilize and protect natural resources within the county. The Community Development Department consists of the following divisions: Planning and Development, County Planning, Environmental Planning and Code Enforcement, Metropolitan Planning Organizations (MPO), State Housing Initiative Program (SHIP), Building Division, Rental Assistance, Neighborhood Stabilization Program, Indian River County Extension Service (Agricultural Extension Service), and Soil & Water Conservation District. As the Administrative component of the Community Development Department, the Planning and Development division coordinates and manages the activities of the divisions within the Community Development Department. 2017/2018 Goals and Objectives • Provide effective planning and implementation of services through orderly growth management, setting and

monitoring levels of service standards, evaluating public and customer input, and promoting and pursuing a positive economic development environment in order to meet all County comprehensive plan goals.

• Maintain and implement the comprehensive plan. • Enhance computerization and customer service, and increase productivity in all areas of responsibility. • Ensure that all department projects and reviews are completed on time. Staffing

Actual 2014/2015

Actual 2015/2016

Budget 2016/2017

Budget 2017/2018




Actual 2014/2015

Actual 2015/2016

Budget 2016/2017

Budget 2017/2018


Personal Services $236,131 $219,638 $237,722 $235,312 ($2,410) Operating Expenses 3,141 3,202 3,650 3,750 100 Supplies Expense 1,318 1,625 3,045 3,010 (35) Total Expenditures $240,590 $224,465 $244,417 $242,072 ($2,345)

168


COUNTY PLANNING Statement of Function

The County Planning Division consists of two sections - Long Range Planning and Current Development. Activities include updating and amending the comprehensive plan, implementing the comprehensive plan by updating and modifying the land development regulations (LDRs); preparing the comprehensive plan Evaluation and Appraisal Reports (EAR); undertaking special planning efforts (e.g. corridor and small area plans); reviewing, issuing, and tracking permits; maintaining a concurrency management system; approving site plans and plats; updating zoning, land use and other maps; and participating in and supporting a wide variety of ad-hoc groups, advisory committees, and boards to handle special issues and implement interlocal agreements and inter-governmental coordination policies. Areas of involvement also include affordable housing and zoning matters. 2016/2017 Accomplishments

• Completed work on various LDR amendment initiatives and processed LDR amendments. • Implemented Gifford Neighborhood Plan 2014, including annual evaluation and “report card”. • Updated and implemented the Wabasso Corridor Plan • Implemented items from the West Gifford initiative. • Conducted planning activities related to economic development, including managing job grants and completing

Positioning and Target Industry Analysis items. • Processed comprehensive plan amendments. • Processed rezoning requests. • Managed SHIP Program, NSP1 Program, and NSP3 Program • Reviewed and approved development project applications. • Revised, updated, and continued production of the semi-annual County Community Development Report and the

weekly quasi-judicial projects report. • Coordinated with and provided comments on projects proposed in adjacent jurisdictions. • Implemented impact fee calculation and collection. • Conducted Wabasso Corridor Plan update activities, plan adopted April 4, 2017. • Implemented items from the Wabasso Corridor Plan update • Initiated work for the Development Review & Permit Process Advisory Committee (DRPPAC) • Provided staff support for the following ad-hoc groups, committees, and boards:

Board of County Commissioners Planning and Zoning Commission Technical Review Committee Board of Adjustments Affordable Housing Loan Review Committee Affordable Housing Partnership Committee Affordable Housing Advisory Committee Economic Development Council Economic Development Division Public School Planning Staff Working Group Public School Planning Elected Officials Oversight Committee Public School Planning Citizens Oversight Committee Public School Planning and Technical Advisory Committee Gifford area interested parties and executive group Gifford Neighborhood Plan interested parties Short Term Vacation Rental Advisory Committee Wabasso Corridor Plan Interested Parties

169


COUNTY PLANNING 2017/2018 Goals and Objectives

Long Range Planning Section: • Review and process all Comprehensive Plan and rezoning requests promptly and efficiently. • Complete comprehensive plan updates (amendments) • Complete all economic development planning activities, concurrency applications, and impact fee calculations

and collections in a timely manner. • Complete all CDBG and NSP activities. Current Development Section: • Complete all development reviews in specified time frames (i.e. site plans, administrative approvals, and plats) in

a manner that is efficient, implements the comprehensive plan and LDRs, is responsive to applicants, and involves all interested parties.

• Accomplish all special planning projects, public school planning activities, and LDR changes in a timely manner. • Complete work for the DRPPAC and initiate development review streamlining improvements



Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload

Long Range Planning: Total Comprehensive Plan amendments processed GG-6 1 3 1 3 Total zoning ordinance amendments processed GG-6 1 3 0 3 Comp. Plan/rezoning public hearings held GG-1 3 15 3 15 Comp. Plan/rezoning pre-application conferences GG-1 18 15 23 25 Planner-of-the-day inquires answered GG-4 5,027 5,521 5,720 6,100 Concurrency Certificates GG-6 657 889 983 1,000 Current Development: Major & minor plan approvals GG-6 27 29 26 25 Total administrative approvals GG-6 121 145 168 165 Preliminary/final plat approvals GG-6 13 22 31 30 Pre-application conferences held GG-1 72 61 94 90 Technical review committee formal projects reviewed GG-6 59 66 54 55 Application requests processed GG-4 2,096 2,330 2,463 2,500 Efficiency Application requests processed per FTE GG-4 279 311 308 278 Inquiries per planner-of-the-day GG-4 1,005 1,104 1,144 1,220 Cost of service per citizen GG-2 $6.08 $6.17 $6.56 $7.42 Effectiveness % Comp. plan amendments in compliance with State reg. GG-3 100% 100% 100% 100% Zoning cases/ decisions appealed GG-4 0 0 0 0 % of plans completed in specified time frames GG-4 >95% >95% >95% >95%

170


COUNTY PLANNING Staffing

Actual 2014/2015

Actual 2015/2016

Budget 2016/2017

Budget 2017/2018


Department Total FT 7.5 7.5 8 9 1 Expenditures


Actual 2014/2015

Actual 2015/2016

Budget 2016/2017

Budget 2017/2018


Personal Services $623,117 $627,696 $681,668 $760,973 $79,305 Contractual Services 9,901 9,906 10,000 30,000 20,000 Operating Expenses 145,409 147,742 150,507 155,672 5,165 Supplies Expense 10,776 20,464 20,698 20,323 (375) Other Expenses 58,932 64,530 73,249 118,733 45,484 Capital Outlay 1,053 0 3,578 1,350 (2,228) Total Expenditures $849,189 $870,338 $939,700 $1,087,051 $147,351

171


ENVIRONMENTAL PLANNING AND CODE ENFORCEMENT

Statement of Function The two main responsibilities of this section are to implement County comprehensive plan environmental policies and to enforce general codes and ordinances enacted by the County to protect community standards. Specific duties involve approving various permits (e.g. land clearing, tree removal, sign zoning, home occupations), issuing code violation citations, and performing site plan reviews and inspections. Environmental planning also falls under this section's duties, including environmental aspects of comprehensive planning and site plan review. This section’s staff also coordinates with the County Parks Division on management of conservation lands and historic properties acquired under the County Environmental Lands Program. 2016/2017 Accomplishments • Provided staff support for the Code Enforcement Board (CEB). • Coordinated with the Indian River Land Trust (IRLT) on design and permitting for Oyster Bar Marsh Trail

improvements under terms of an IRC/IRLT public/private partnership agreement. • Applied for a $140,850 grant from the Florida Inland Navigation District (FIND) for Oyster Bar Marsh Trail

access improvements. • Applied for FEMA Hazard Mitigation Grant Program (HMGP) funds to elevate the main residence at the Jones’s

Pier Conservation Area for flood protection. • Solicited bids for dock restoration at the historic Archie Smith Fish House in conjunction with a $100,000 FIND

grant award. • Coordinated with the County Conservation Lands Manager on stewardship reporting and management activities

relating to County conservation lands and historic properties. • Oversaw / participated in a 5-year audit of the National Flood Insurance Program (NFIP) Community Rating

System (CRS) program to retain a Class 6 rating and a 20% reduction in flood insurance rate premiums for all policyholders in unincorporated Indian River County.

• Participated in Local Mitigation Strategy (LMS) Working Group meetings. • Provided damage assessment and debris clean-up monitoring assistance in the aftermaths of Hurricane Matthew

and Hurricane Irma. • Reviewed proposed site plan and plat projects for compliance with County environmental land development

regulations. • Mailed sea turtle protection information letters to all oceanfront property owners in the unincorporated county and

assisted coastal engineering staff with enforcement of sea turtle lighting violations in conjunction with the County’s Sea Turtle Habitat Conservation Plan (HCP).

• Mailed 138 notification letters, processed 48 license applications and initiated 26 formal code enforcement cases in implementation of Short Term Vacation Rental local licensing requirements.

• Coordinated with the St. Johns River Water Management District (SJRWMD) on plugging of abandoned flow wells under the County/SJRWMD cost-share well-plugging program.

• Issued more than 790 zoning and environmental regulatory permits. • Processed/resolved code violations on more than 1,990 individual properties. • Participated in more than 295 hearings before the Indian River County Code Enforcement Board. • Collected $131,730 in code enforcement fines.

172


ENVIRONMENTAL PLANNING AND CODE ENFORCEMENT


• Facilitate the land management process under the County Environmental Lands Program. • Process zoning and environmental permits in a timely manner.. • Enforce the County’s floodplain regulations. • Maintain the County’s Class 6 Community Rating System classification. • Process all code enforcement complaints. • Fully implement the County’s short term vacation rental licensing program. • Complete revisions to the Comprehensive Plan Coastal Management Element relating to sea-level rise planning.



Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Home Occupation permits PS-2 283 296 293 295 Land clearing permits PS-2 51 45 72 65 Tree removal permits PS-2 34 33 45 40 Pond permits PS-2 6 3 15 10 Dune maintenance permits PS-2 5 2 2 3 Wetland Resource permits PS-2 3 3 4 4 Sign permits reviewed PS-2 142 210 173 175 Total permits / approvals PS-2 718 781 788 790 Site plan related inspections completed PS-2 448 446 314 325 Notice of violations PS-4 1,603 1,435 1,581 1500 Violation complaints received PS-4 2,382 2,273 2,519 2500 Code violations resolved PS-1 1,899 1,963 1,999 2000 RSF dock reviews PS-2 44 68 78 70 Pre-application conferences for Environmental permits PS-2 20 42 26 25

% of grants applied for and received PS-3 100% 100% 0% 100% Code Enforcement fines collected as % of total budget PS-3 60.3% 33% 27.8% 30%

Cost of service per citizen* PS-3 $3.59 $4.62 $5.00 $5.02 % of complaints resolved PS-4 80% 86% 79% 80% Obtain recertification of a class 6 rating under the National Flood Insurance Program PS-3 Yes Yes Yes Yes

*Population is unincorporated area only.

173


ENVIRONMENTAL PLANNING AND CODE ENFORCEMENT Staffing

Position Actual 2014/2015

Actual 2015/2016

Budget 2016/2017

Budget 2017/2018




Actual 2014/2015

Actual 2015/2016

Budget 2016/2017

Budget 2017/2018


Personal Services $289,703 $355,474 $405,763 $411,049 $5,286 Contractual Services 6,245 24,890 25,000 35,000 10,000 Operating Expenses 25,388 25,913 32,690 32,840 150 Supplies Expense 7,817 5,773 7,950 8,500 550 Capital Outlay 2,541 1,044 2,600 0 (2,600) Total Expenditures $331,693 $413,094 $474,003 $487,389 $13,386

174


PARKS DIVISION - CONSERVATION LANDS PROGRAM Statement of Function The primary purpose and objective of the Indian River County Conservation Lands Program is to protect, restore and sustain endangered ecosystems and associated rare and endangered species in Indian River County. Secondary objectives of the program include passive public recreation, preservation of open space, groundwater quality protection, flood protection, protection of historic and cultural resources, and general preservation of “quality of life.” The Conservation Lands Program is managed by the Conservation Lands Manager through the Parks Division and supervised by the Parks Superintendent. The Conservation Lands Manager and Parks Superintendent also work closely with the Community Development Department.


• Continued maintenance and land management activities on all conservation areas. Maintaining compliance with Florida Communities Trust and other granting agencies.

• Received funding assistance from Fish & Wildlife Conservation Commission for habitat improvement for approximately 120 acres.

• Made application for grants to Division of Historical Resources, Florida Fish & Wildlife Conservation Commission, and Indian River Lagoon National Estuary Program.

• Maintained US Fish & Wildlife Service compliance and management obligations for the Sebastian Area-Wide Florida Scrub-jay Habitat Conservation Plan.

• Utilized volunteers for data collection, wildlife surveys, exotics treatment and trail maintenance on various conservation areas.

• Provided ongoing support to county departments for gopher tortoise and Florida scrub- jay issues on county projects.

• Provided educational information and answer inquiries for the public regarding conservation areas, listed species and environmental issues in Indian River County.

• Received construction permits for new public access boardwalks for the Ansin, Round Island South, Oyster Bar Marsh and South Oslo Conservation Areas. Permitting for the public access boardwalks for the Harmony Oaks Conservation Area is underway.

• Coordinated with project engineer to design master plans for the Kroegel, Jones’ Pier, and Hallstrom Conservation Areas.

• Conducted FEMA assessments for Hurricane Matthew and Irma in regard to conservation lands and facilities. • Conducting necessary FEMA grant applications for reimbursement projects. Applied for HMGP funding for

various sites to minimize future hazards. 2017/18 Goals and Objectives

• Complete master plans for Kroegel Homestead, Hallstrom Farmstead and Jones’ Pier. Begin developing master

plans for conservation areas in support of providing required public access improvements for Sebastian Harbor Preserve and South Prong Slough.

• Permit public access improvements and finalize RFP’s for the construction of all permitted boardwalks. • Complete construction of boardwalks/public access improvements at Ansin Tract Conservation Area, Round

Island South Conservation Area, Harmony Oaks Conservation Area and South Oslo Riverfront Conservation Area.

• Initiate construction for the public use improvements at Oyster Bar Marsh Conservation Area. • Continue to identify potential funding sources and make grant applications to leverage County funds for required

public use improvements.

175


PARKS DIVISION - CONSERVATION LANDS PROGRAM 2017/18 Goals and Objectives (Cont’d)

• Continue working with the FFS to conduct prescribed burns and land management (roller-chopping/mowing) on

prioritized conservation area, install firebreaks and provide educational information to the public about the necessity of prescribed fire on conservation lands.

• Maintain trails and educational information for passive recreation opportunities at conservation areas. • Maintain compliance with FCT reporting as it pertains to conservation areas purchased with FCT grant funds. • Continue working with volunteers to improve and maintain conservation areas. • Provide education to the public about environmental issues as they pertain to listed species and conservation

areas. • Update the county website with information about the County’s conservation areas.



Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload Conservation areas managed by IRC/Acres CR-3 25/2,434 25/2,434 26/2,444 26/2,444

Conservation areas owned by IRC/Acres*** CR-4 37/11,923 37/11,923 38/11,933 38/11,933

Trails (miles) on conservation areas managed by IRC CR-4 41 41 42 43

Volunteer Hours on conservation areas managed by IRC CR-6 997 1,050 2,310 2,000

Acres receiving prescribed burn/rollerchoping CR-3 10 200 150 200

Acres managed for Gopher Tortoises on conservation areas managed by IRC CR-3 673 673 683 683

Acres surveyed/monitored for FL Scrub Jays on conservation areas managed by IRC

CR-3 699 699 709 709

Efficiency Cost of service per citizen* CR-5 $0.91 $1.08 $1.74 $1.68 Value of volunteer hours served** CR-5 $10,469 $11,025 $24,255 $21,000 Effectiveness % of conservation land open for public use, managed by IRC CR-3 53% 53% 53% 75%

% of conservation land open for public use, owned by IRC*** CR-4 63% 63% 63% 75%

* Population is unincorporated area only. **Value based on $10.50/hour. ***Areas owned by Indian River County include conservation easements and ownership with other partnering agencies, e.g. St Johns River Water Management District, USFWS, etc.

176


PARKS DIVISION - CONSERVATION LANDS PROGRAM Staffing

Actual 2014/2015

Actual 2015/2016

Budget 2016/2017

Budget 2017/2018




Actual 2014/2015

Actual 2015/2016

Budget 2016/2017

Budget 2017/2018


Personal Services $77,109 $85,356 $129,875 $132,443 $2,568 Contractual Expenses 0 7,860 22,000 15,000 (7,000) Operating Expenses 5,981 5,173 9,511 10,711 1,200 Supplies Expense 4,849 2,886 3,675 5,050 1,375 Capital Outlay 0 1,396 0 0 0 Total Expenditures $87,938 $102,671 $165,061 $163,204 ($1,857)

177


ROAD AND BRIDGE Statement of Function This department is used on occasion to account for County demolition costs of condemned structures as approved by the Board of County Commissioners. Expenditures


Actual 2014/2015

Actual 2015/2016

Budget 2016/2017

Budget 2017/2018


Contractual Services $37,416 $36,138 $15,000 $0 ($15,000) Total Expenditures $37,416 $36,138 $15,000 $0 ($15,000)

178


TELECOMMUNICATIONS

Statement of Function This department plans and implements deployment strategies for telecommunications infrastructure and services used by Indian River County, and associated entities. It plans, designs and oversees the building of additions and extensions to the fiber optic cable network and infrastructure owned by Indian River County, City of Vero Beach, and IRC School District ( Collectively known as IRC Fiber Consortium ). This department also acts as the initial point of contact for entities seeking to place wireless services support structures ( Public wireless, secure radio systems towers, arrays and access points ) on Indian River County properties, structures, and on county owned infrastructure in the field. The Telecommunications Division develops and maintains a documentation records system for over 260 route miles of fiber optic cable and over 9000 fiber terminations throughout the county. This Division also oversees, supports, and expands the voice communications network of inter-connected PBX telephone systems, as well as Internet Protocol (VoIP) corporate network voice systems operated by the county. The Telecommunications Division tests, analyzes, troubleshoots, and designs OSP and ISP fiber optic connectivity, and associated data network switching & routing devices. Also supported are optical network systems, and wireless network systems in new construction and existing network configurations. The Telecommunications Division acts as the main point of contact with AT&T, Comcast, and all other Telecommunications, Data Network, ISP, Wireless Network, and CCTV Systems providers for access circuits to the Public Switched Telephone Network (PSTN), and also coordinates ordering, repair, and billing for the services provided by AT&T voice, wireless, and internet services ( DSL, T1, PRI, SIP, etc.. ). This division also plans, supports, troubleshoots and maintains CCTV security camera systems, In addition to project management for design, installation & deployment of modern IP based secure network video security camera systems throughout the county. The division also oversees ACS Security systems for IRC Courthouse / 19th Judicial Circuit, and associated locations. This includes project management, installation, addition & conversion of ACS Security systems, including IRC building construction projects.

2016/2017 Accomplishments • Supervised and directed multiple OSP fiber optic network emergency repair jobs. Re-routing of downed fiber

optic network services through alternate fiber optic network paths, where practical and available. • Supervised and directed several OSP fiber optic cable installation jobs. • IRC Shooting Range - Hunter Education Building - OSP fiber optic cable, and ISP telecommunications services

installation, including VoIP voice systems & data network systems for the new IRC building. • Completed NexusWorx application deployment - County-wide OSP / ISP ( outside and inside plant ) Fiber optic

network documentation systems, for IRC fiber optic network grid. Pilot project phase encompassing Indian River South County has been completed. Additional NexusWorx project phases to follow.

• Conversion of legacy telephone systems at multiple IRC remote office sites to VoIP network systems. • Planned, developed and implemented new IRC dark fiber optic lease agreement with City of Fellsmere. • Ongoing work on IRC fiber optic network documentation updates and discovery of numerous new OSP ( outside

plant ) fiber optic splice enclosures, the fiber optic splices contained within, and underground fiber optic cables which were not previously documented in IRC fiber optic network records.

• Coordinated update of collected information in IRC GIS system. • IRC South RO Water Treatment Plant / Scada Wells Project - Continuing work with IRC Utilities Department for

new IRC Utilities Scada network systems connectivity of Wells at the IRC South RO Plant location. Several fiber optic segment conduits have been installed and documented in IRC GIS system records.

• IRC Fire Station 15 - Completed fiber optic cable installation & data network deployment to activate Station • Telecommunications work to renew several IRC cellular tower leases at various IRC tower sites. • Developed and supervised replacement & deployment of new CCTV security systems at multiple IRC locations • Worked on several IRC Tower Projects in order to gain additional revenue for the County

179


TELECOMMUNICATIONS

2016/2017 Accomplishments (Cont’d) • Completed IRC bid process and submitted recommendations to IRC Board of County Commissioners for IRC

Telecommunications - Fiber Optic Network - Master Contract - 2017 - IRC Bid Process. • Completed ACS Security systems replacement project at IRC Courthouse location. Replaced legacy systems with

state of the art ACS security systems covering all building entries and secure areas of IRC Courthouse. • Coordinated ACS systems replacement project with 19th Judicial Circuit and with IRC Sheriff’s Department -

Courthouse Judicial Services group. Main ACS project completed Aug.18, 2017. • Restructured and rebuilt Comcast on-line accounts for all IRC building locations. Configured multiple IRC user

on-line bill payment accounts for IRC Finance Department, IRC EMS Department, Etc. • Configured Comcast automatic on-line bill payment notifications for several IRC departments and staff.

2017/2018 Goals & Objectives • Continue to manage, monitor, expand, maintain, and improve the county-wide fiber optic systems network. • Manage upgrade and conversion of legacy telephone systems to network VoIP systems, at multiple locations. • Continue to support and administer IRC multi-node Corporate PBX Telephone systems county-wide. • Continue to update fiber optic network documentation systems county-wide. Also updating IRC GIS systems with

fiber optic network changes made and correction of fiber systems information collected in the field. • Continue to research, develop, and submit for approval, increased revenue, & operational cost savings

opportunities for Indian River County, in the fields of leased “dark” fiber optic network services, Wireless / Cellular Tower & DAS systems projects.

• Continued work to convert IRC legacy PRI PBX Network voice communication links to the PSTN (Public Switched Telephone Network), to new IP-Based SIP Network Trunk voice communications links.

• IRC Towers - Current IRC Tower leases - Continued documentation records research process and documentation update of all IRC Tower locations.

• Develop alternate OSP fiber optic network cable routes in IRC North and South County areas, for improved County network resiliency and reliability. This IRC fiber optic network project will also benefit all IRC Fiber Consortium member agencies.

• Address IRC fiber optic network changes relating to the sale of the City of Vero Beach Power Plant - Relocation of existing IRC fiber optic network services and connections to a location off premise from COVB Power Plant.

• Address IRC fiber optic network changes relating to the potential sale of City of Vero Beach Electric Utility to FP&L Inc. - Relocation of existing IRC fiber optic network services, network connections, and fiber optic network assets to a location off premise from COVB Electrical Sub-Station properties.

180


TELECOMMUNICATIONS Staffing

Actual 2014/2015

Actual 2015/2016

Budget 2016/2017

Budget 2017/2018




Actual 2014/2015

Actual 2015/2016

Budget 2016/2017

Budget 2017/2018


Personal Services $78,740 $83,504 $90,531 $147,001 $56,470 Contractual Services 10,048 10,976 74,588 15,000 (59,588) Operating Expenses 2,076 1,990 7,052 5,302 (1,750) Supplies Expense 1,597 1,466 3,435 4,430 995 Communications Expenses 8,511 2,448 5,900 5,900 0 Capital Equipment 0 11,318 15,968 24,350 8,382 Total Expenditures $100,970 $111,701 $197,474 $201,983 $4,509

181


TAX COLLECTOR Statement of Function The Tax Collector is a separately elected Constitutional Officer of the County. This budget is approved by the State Department of Revenue. Fees are charged to the County’s various taxing authorities based on a legislated percentage of taxes collected for each authority. This department is used to account for the portion of net Tax Collector fees charged to the M.S.T.U. for the collection of ad valorem taxes. Expenditures


Actual 2014/2015

Actual 2015/2016

Budget 2016/2017

Budget 2017/2018


Transfer to Constitutional $61,638 $61,172 $80,000 $80,000 $0 Total Expenditures $61,638 $61,172 $80,000 $80,000 $0

182

2017/2018 Budget Transportation Fund Detail

TRANSPORTATION FUND The Transportation Fund includes expenditures incurred for the maintenance and repair of County roads. Public Works, County Engineering, Traffic Engineering and Road & Bridge departments receive financing from this fund. Staff members of these departments also oversee road and drainage projects in other funds, like Optional Sales Tax, Secondary Roads Construction, and the street lighting districts. The actual capital projects are generally financed by these other funds, and as a result are not presented in this section.

Over half of the Transportation Fund revenues come from General Fund and M.S.T.U. fund transfers. Therefore, during the budget approval process, this fund is presented along with the ad valorem taxing funds. Another major source of funds is gas tax, which makes up 16.6% of revenues. The Constitutional Gas Tax and the County Gas Tax are formula driven distributions from the state, and must be used for transportation-related services.

183


Transportation Fund Revenues


Other Licenses Fees and Permits $157,489 $198,771 $130,000 $180,000 $50,000 State Grants 344,294 478,305 258,200 193,683 64,517 State Shared Revenues 2,535,739 2,669,303 2,500,000 2,705,000 205,000 Governmental Revenues 1,864 1,315 1,500 1,500 0 Transportation Revenues 37,632 27,461 35,000 30,000 (5,000) Other Charges for Services 67,608 64,847 62,000 63,000 1,000 Interest 46,242 47,203 32,000 32,000 0 Special Assessments 32,890 20,772 65,000 45,000 (20,000) Other Miscellaneous Revenue 541,899 549,742 356,626 371,685 15,059 Fund Transfers 8,573,172 9,199,769 9,756,429 10,228,276 471,847 Non Operating Sources 0 0 2,112,020 1,738,617 (373,403) Total Transportation Fund $12,338,829 $13,257,487 $15,308,775 $15,588,761 $279,986

184


Expenditures in the Transportation Fund are primarily (91.3%) for providing and maintaining roads and streets and their related facilities such as bridges, sidewalks, traffic control devices, streetlights, drainage, right of way and other facilities incidental to the proper movement of traffic along roads and streets. Administration of these programs makes up 1.9% of Transportation Fund expenditures, with Cash Forward and Contingencies making up the balance.

185



TRANSPORTATION FUND

CountyAdministrator

Public WorksDirector

CountyEngineering

TrafficEngineering StormwaterPublic Works

AdministrationRoad & Bridge

Transportation Fund Expenditures by Department

Actual Actual Budget Budget Change from Dept Department Name 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year 199 Reserves-B.C.C. $873,706 $1,661,279 $1,553,250 $1,875,653 $322,403 214 Road And Bridge 7,611,984 6,742,237 7,644,757 7,648,425 3,668 243 Public Works 320,974 312,574 289,354 331,294 41,940 244 County Engineering 1,790,870 1,871,073 2,163,471 2,371,745 208,274 245 Traffic Engineering 2,011,588 2,218,256 2,795,400 2,628,366 (167,034) 281 Stormwater 729,305 464,707 862,543 733,278 (129,265) Total Transportation Fund $13,338,426 $13,270,126 $15,308,775 $15,588,761 $279,986

186


TRANSPORTATION RESERVES Statement of Function A general and administrative expense is charged to the majority of funds, which is used to reimburse the General Fund for centralized costs. This charge is included in the Transportation Fund Reserves. This department is also used to account for fund contingency reserves and cash forward expenses. Cash forward is a type of working capital reserve account used to estimate expenses from October 1 of the ensuing fiscal year until the time revenues for the New Year are expected to be available. The Reserve for Contingency provides a cushion for unforeseen expenditures during the year in the case of emergencies or additional projects. Expenditures


General & Admin Expenses $722,716 $757,436 $853,799 $863,713 $9,914 Non-Operating Sources 150,990 903,843 699,451 1,011,940 312,489 Total Expenditures $873,706 $1,661,279 $1,553,250 $1,875,653 $322,403

187


ROAD AND BRIDGE Statement of Function It is the responsibility of the Road and Bridge division to ensure the safety and efficiency of the County's roadway and bridge network through a regularly scheduled program of maintenance, grading and paving. This program is to cover bridges, roads, medians, curbs, culverts, drainage ways, sidewalks and bikeways within the unincorporated areas of the County, as well as County right-of-ways within the Cities of Vero Beach, Sebastian, Fellsmere and Indian River Shores. 2016/2017 Accomplishments • Resurfaced and improved 12.8 miles of roadway • Replaced 1610 linear feet of reinforced concrete pipe (120 linear feet was installed by Tim Rose) • Replaced 231 linear feet of corrugated metal pipe • Replaced 445 linear feet of ADS pipe • Responded to 2,977 service requests 2017/2018 Goals and Objectives • Reduce response time to service requests • Reduce response time to utility patches • Replace approximately 60 failing culverts in a timely manner • Continue to improve our mowing efficiency Goal link guide located on page 31


Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload Miles of paved roads T-1 405.5 408 408 408 Miles of unpaved roads T-1 244.2 245 245 245 Number of bridges maintained* T-1 72 72 72 72 Miles of sweeping T-1 1938 205 211 211 Pipe replaced (linear feet) T-1 1,104 2250 2,286 2500 Efficiency Cost per mile maintained T-2 $11,710 $10,325 $11,707 $11,713 Cost of service per citizen T-3 $54.53 $47.83 $53.34 $52.24 Effectiveness % of paved roads repaired/replaced T-1 1.6% 2.6% 3% 4% % of unpaved roads repaired/improved T-1 2.5% 2.4% 1.2% 2%

188


ROAD AND BRIDGE Staffing




Personal Services $4,235,447 $4,381,965 $4,823,421 $4,790,247 ($33,174) Contractual Services 448,467 452,335 565,749 548,200 (17,549) Operating Expenses 967,781 1,041,019 998,499 1,015,197 16,698 Supplies Expense 695,520 546,777 903,760 990,734 86,974 Other Expenses 958 433 2,500 2,500 0 Communications Expense 3,366 983 3,000 3,000 0 Capital Outlay 1,260,449 318,725 347,828 298,547 (49,281) Total Expenditures $7,611,984 $6,742,237 $7,644,757 $7,648,425 $3,668

189


PUBLIC WORKS Statement of Function The Public Works Department is the management center for planning and implementing engineering design, construction, and maintenance programs within the Engineering, Traffic Engineering, Coastal Engineering, Land Acquisition, Facilities Management, Stormwater Engineering, Fleet Management, Telecommunications, and Road and Bridge Divisions. The function of the Public Works Department is to provide complete infrastructure and infrastructure maintenance for transportation, stormwater/drainage, communications, government buildings, parks, recreation, and beaches within Indian River County, as well as meeting the fleet management and building maintenance needs of all County departments and constitutional officers. 2016/2017 Accomplishments • Completed management of debris removal from public and private roadways after Hurricane Matthew. • Acquired 2.35 acre retail center in Sebastian for future relocation of the North County offices. • Replaced multiple HVAC systems at key locations throughout the County. • Changed parking lot lighting to LED at the Main Library, Facilities/Supervisor Elect., Gifford Health Dept. • Acquired various right-of-way and temporary construction easements • Completed 14 roadway, sidewalk, recreation, and misc. design projects. • Completed eight months of sea turtle nest monitoring in the southern 11 miles of county shoreline under

FWC Marine Turtle Permit #166. • Implemented a new sea turtle monitoring database and digital data collection protocol, improving staff

efficiencies. • Organized and conducted over 15 public sea turtle education events including digs and releases. • As a result of Hurricane Matthew (October 2016), completed the design, permitting, and construction of

emergency dune repair projects at multiple County owned public beach parks. • On the behalf of the State of Florida, issued 41 Emergency Final Order Permits to oceanfront residents to

enable private emergency dune and crosswalk repair projects. • Received a 10 year permit to construct new artificial reefs approximately 3 miles offshore and 5 miles south

of Sebastian Inlet. • Successfully deployed the County’s eleventh artificial reef. • Begin a pilot plant study for a regional managed aquatic plant nutrient removal facility to treat IRFWCD

North Relief Canal water. • Secured a $1,200,000 FDEP TMDL Grant for Osprey Acres Floway and Nature Preserve. • Secured a $1,234,286 Legislative Grant for Osprey Acres Floway and Nature Preserve. • Completed design, bid, and began construction of Osprey Acres Floway and Nature Preserve. • Continue monitoring water quality on the Indian River Farms Water Control District’s North, South, and

Main Relief Canals. • Worked collaboratively with the Environmental Learning Center to promote the Fertilizer Ordinance to

homeowners in a program called “Living for the Lagoon”. • Enforced Fertilizer Ordinance while educating homeowners and landscapers about environmental protection

of the Indian River Lagoon and within the City of Vero Beach and the Town of Indian River Shores through continued inter-local agreement.

• Held the second year of “IRC Summer Camp for a Sustainable Future” for middle school students. • Completed NexusWorx application deployment - County-wide • Developed and supervised replacement & deployment of new CCTV security systems at multiple IRC

locations • Completed ACS Security systems replacement project at IRC Courthouse location.

190


PUBLIC WORKS 2016/2017 Accomplishments (Cont’d) • Coordinated intersection and signalization improvements 1st Street SW and 43rd Avenue – Turn Lanes and

Signalization, Aviation Blvd & Airport Drive – Turn Lanes and Signalization • Coordinated various pavement marking improvements • Emergency Response & Recovery of Signals & Signs: Hurricane Matthew and Hurricane Irma • Resurfaced and improved 12.8 miles of roadway • Replaced 1610 linear feet of failing metal pipe with reinforced concrete pipe. 2017/2018 Goals and Objectives • Complete management of debris removal from public and private roadways after Hurricane Irma. • Continue the acquisition of right-of-way/temporary construction easements • Handle property management of commercial properties. • Manage upgrade and conversion of legacy telephone systems to network VoIP systems • Develop alternate OSP fiber optic network cable routes in IRC North and South County areas • Continue to expand and improve the county-wide fiber optic systems network. • Continue to shift the document and record keeping process to an Electronic Data Management System • Continue the design and permitting on the Sector 5 Beach Restoration Project. • Continue sea turtle monitoring under Habitat Conservation Plan. • Secure grant funding to assist City of Vero Beach in conducting professional lighting surveys in

coordination with HCP lighting surveys. • Select professional coastal engineering consultants to Design and permit the Sector 3 and Sector 7 Beach

and Dune Restoration Projects to replace beach erosion caused from Hurricanes • Complete construction of Osprey Acres Floway and Nature Preserve and begin facility operation. • Complete miscellaneous Lagoon Legacy projects with Coastal Engineering and the City of Vero Beach. • Continue monitoring water quality on the Indian River Farms Water Control District’s North, South, and

Main Relief Canals. • Design, permit, bid, and construct the North and South Relief Canal Excavator Systems for water lettuce

and debris removal. • Rehabilitate PC Main Screening System’s No. 1 FlexRake and modify inlet channel hydraulics. • Replace PC Main Screening System’s two conveyor systems. • Continue to educate citizens and businesses, and enforce the Fertilizer Ordinance County-wide, including

the City of Vero Beach and the Town of Indian River Shores. • Continue to implement Best Management Practices at roadway projects, commercial projects, salvage yards,

industrial facilities, residential developments, construction sites, and dewatering projects during site inspections.

• Operate and maintain Egret Marsh Stormwater Park and PC Main Screening System to reduce pollution to the Indian River Lagoon and to comply with TMDL limits. Begin operation of Osprey Acres Floway and Nature Preserve.

• Replace the two chillers at the Administration Complex. • Oversee the remodel of the IRC Courthouse which will create a new court room and added office space • Replace the roof on the IRC Courthouse, Jail, Health Department, and County Administration Buildings • Coordinate various Intersection Improvements / Signalizations • Traffic Signal Upgrades– (Joint Project With FDOT): 17th Lane SW & 27th Avenue SW, 21st Street SW &

27th Avenue SW, Old Dixie Highway & Highlands Drive • Conduct various Pavement Markings Improvements • Replace approximately 60 failing culverts throughout the County

191


PUBLIC WORKS Performance Measures

Performance Indicator

Actual FY 2014/2015

Actual FY 2015/2016

Actual FY 2016/2017

Projected 2017/2018

Projects under design 34 13 15 20 Projects awarded for construction 9 3 7 8 Construction projects completed 17 17 13 10

Staffing


Department Total FT 1.9 1.9 1.9 1.9 0


111-243 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year Personal Services $211,159 $250,907 $209,330 $213,753 $4,423 Contractual Services 44,829 0 500 5,500 5,000 Operating Expenses 21,048 11,814 23,511 25,550 2,039 Supplies Expense 8,673 10,664 13,046 12,461 (585) Other Expenses 35,266 38,163 41,594 74,030 32,436 Capital Expenses 0 1,026 1,373 0 (1,373) Total Expenditures $320,974 $312,574 $289,354 $331,294 $41,940

192


COUNTY ENGINEERING Statement of Function The County Engineering Division, which includes secondary roads, provides survey, design, engineering, permitting, bidding, inspection and project management services for improvements and maintenance to roadways, parks, buildings and drainage systems in Indian River County. The division oversees and administers private development permitting according to the Land Development Regulations of the County and provides engineering services for other projects and departments. Some specific duties involve identifying and establishing boundaries of County-owned properties; furnishing details as to topography and unique features of properties that may affect future improvements and locating underground utilities. Additional functions include performing residential plan reviews, issuing right-of-way permits for residences and site plans, and performing right-of-way and utility inspections. 2016/2017 Accomplishments

• ROADWAY DESIGN PROJECTS:

CR512 Resurfacing (Myrtle St - 125th St) 100% 58th Avenue (26th Street to 57th Street) 100% 1st Street SW / 27th Avenue Intersection Improvements 100% 43rd Avenue Waterway Village Improvements 100%

45th Street/US1 Intersection Improvements 95% 66th Avenue Widening from 49th St. to 69th St. 95% 41st Street/US1 Intersection Improvements 90% 49th Street/US1 Intersection Improvements 90%

43rd Avenue (18th Street to 26th Street) (SR 60) 90% Oslo Rd./66th Avenue Intersection Improvements(Signal) 90% 85th Street/CR510 EB at 66th Avenue Right Turn Lane Extend 90% 66th Avenue Widening from 69th St. to 85th St. 90% 49th Street Resurfacing (58th Ave to 31st Ave) 80%

104th Avenue Petition Millings (79th St.-87th St.) 60% 85th Street Petition Millings (96th Ave.-101th Ave.) 60% 58th Avenue (57th Street to CR510) 60% 45th Street Beautification Project Phase II 10%

• SIDEWALK DESIGN PROJECTS:

Indian River Boulevard Sidewalk (37th Street to 53rd Street) 100% 64th Avenue Sidewalk (Wabasso) 80%

43rd Avenue (Airport Drive to 41st Street) 10%

193


COUNTY ENGINEERING 2016/2017 Accomplishments (Cont’d)

• MISCELLANEOUS DESIGN PROJECTS : 27th Avenue/21st Street SW Intersection Improvements 100% GoLine Bus Stop (6 individual stops) 90% 12th Avenue/ 1st Street SW 80%

1st Street SW/66th Avenue Intersection Improvements 60% Old Dixie Hwy/Highlands Dr Intersection 60% 49th St Drainage Improvements (33rd Ave - 40th Ave) 60% Atlantic Blvd Parking Area 20% VLE - Unit H Front Swale Locations 10%

58th Avenue/33rd Street Intersection Improvements 10% 58th Avenue/37th Street Intersection Improvements 10%

• COMPLETED CONSTRUCTION ROADWAY PROJECTS AND MAJOR SITE PLAN PROJECTS: IRC Round Island Facility Paving

IRC Shooting Range – Hunter Education Classroom Go-Line Bus Transfer Hub Old Dixie Highway Resurfacing (71st St. to CR510) South County General Use Field

1st Street S.W./43rd Avenue Intersection Improvements

• COMPLETED SIDEWALK PROJECTS:

8th Street Sidewalk (58th Avenue to 21st Court) 43rd Avenue (26th Street to Airport Drive)

• PROJECTS UNDER CONSTRUCTION:

Go-line Bus Turn-off CR510 CR512 (West Bnd) Roseland Rd to US 1 Resurfacing (SCOP) IRC Courthouse Judges Security Upgrades Roof Replacements Buildings A & B

194


COUNTY ENGINEERING 2016/2017 Accomplishments (Cont’d)

• SURVEY:

6 major survey projects were contracted with IRC consultant surveyors. 96 +/-plan reviews requested by planning 893 +/- residential permit survey reviews 125 +/- minor surveys for all IRC departments 36 requests for information (public). 32 requests for information (in-house).

• ADMINISTRATIVE FUNCTIONS:

Updated CIP Electronic File System Templates & Procedures Performed major review of Construction Specifications for bid packages Shift to electronic record keeping for Engineering documents

2017/2018 Goals and Objectives • Provide effective planning and implementation of services, policies, and regulations through efficient use of

facilities and personnel while providing a safe, convenient and efficient transportation, parks and stormwater management system available to all and at a minimum detriment to the environment.

• Provide development review services that meet the desired time frame established in the land development regulations.

• Develop and obtain approval of Land Development Section Engineering Standards and Details incorporating the latest principles and policies to best serve the development community and update the Land Development Regulations to establish as standards.

• Develop and obtain approval for residential grading standards and details. Incorporate as an update in the Land Development Regulations.

• Continue to increase the efficiency of operations through the use of computer, communications equipment and software to help provide engineering services to other departments (i.e. Parks, Recreation and Utilities).

• Continue to shift the document and record keeping process to an Electronic Data Management System which will allow for the increased efficiency in data sharing between County Staff/Consultants/Contractors, ensure our compliance with Sunshine Law requirements, improve our ability to rapidly respond to public information requests, and minimize the resources and staff time required for the record data retrieval processes.

• Continue to upgrade the Engineering Divisions computer and IT systems in order to increase staff productivity and facilitate a continued shift towards an electronic data based environment.

• Continue the transfer of the Engineering Department’s historical record system into an electronic format in order to reduce the resources required to create & maintain records and minimize the physical space required for storage and ensure the survivability of IRC historical record data.

• Increase the number and quality of projects finished by the design and survey sections, recognizing that the complexity of projects will affect the number completed.

• Continue to pursue needed right-of-way acquisition through the most cost-effective means available

195


COUNTY ENGINEERING


Staffing




Personal Services $1,630,887 $1,685,628 $1,928,912 $2,093,777 $164,865 Contractual Services 377 393 1,000 1,000 0 Operating Expenses 40,104 32,922 60,817 50,910 (9,907) Supplies Expense 42,603 42,413 63,769 65,631 1,862 Other Expenses 46,710 52,011 72,954 102,777 29,823 Communications Expense 0 0 500 500 0 Capital Outlay 30,187 57,706 35,519 57,150 21,631 Total Expenditures $1,790,870 $1,871,073 $2,163,471 $2,371,745 $208,274


Actual FY 2015/16

Actual FY 2016/17

Projected 2017/2018

Workload

Total # of roads designed T-1 8 6 5 8 # of surveys completed T-4 85 117 125 120 # of land development permits issued T-4 7 6 5 5 # of land development permit modifications

issued T-4 6 6 2 1

Right-of-Way permits (residential, public) T-4 166 195 112 150

Private development residential review T-4 502 710 893 900 Commercial, LDP, and Utility Right-of-Way

permits T-4 144 219 184 175

Misc. reviews: pools, screen enclosures, LP tanks, and SFR additions T-4 992 1145 1403 1400

Efficiency Survey hours supporting all county departments T-4 6,186 4973 4222 6000 Roadway Contract Savings T-2 2.79% 1.86% 3.78% 2.00% Effectiveness Additional constructed lane miles T-1 6.6 9.1 3.25 3.0 Requests for Information received and

completed T-3 249 326 300 315

ROW Permits issued within 10 day time frame T-3 31.6% 96% 96% 98%

196


TRAFFIC ENGINEERING

Statement of Function Traffic Engineering is responsible for the traffic safety and the operational efficiency of the County Roadway network. This involves the design, installation, maintenance, and operation of traffic control devices such as traffic signals, overhead and school zone beacons, traffic signs, and pavement markings. Traffic Engineering conducts engineering studies and reviews new development plans to determine the need for roadway improvements and the addition or modification of traffic control devices. Traffic Engineering also manages the County streetlight network, traffic signal control room and traffic cameras. 2016-2017 Accomplishments • Roadway Improvements Old Dixie Highway between 71st Street and CR510

• Review of Plans – Traffic Control Devices 41st Street – from Railroad to US1 45th Street at US1 66th Avenue Phase II CR512 – from Roseland Road to US1 CR512 – from Myrtle Street to 125th Avenue Waterway Village @ 43rd Avenue Extension

• Coordinated Signalization Improvements: 1st Street SW and 43rd Avenue – Turn Lanes and Signalization Aviation Blvd & Airport Drive – Turn Lanes and Signalization

• Pavement Marking Improvements 12th Street between Old Dixie and 58th Avenue 12th Street between Old Dixie and 27th Avenue

65th Street from 66th Avenue to 58th Avenue 69th Street from 66th Avenue to 58th Avenue

o Parking Lot Markings

County Administration Complex • Emergency Response & Recovery Signals & Signs

Hurricane Matthew Hurricane Irma

197


TRAFFIC ENGINEERING 2017/2018 Goals and Objectives • Special Projects

Division-wide Electronic File Management System County-wide Signal Maintenance Assessment Traffic Management Center Improvements

• Roadway Improvements (Plans & Devices Review):

CR512 between Myrtle Avenue and 125th Avenue 43rd Avenue from 18th Street to 26th Street CR512 Westbound from Roseland Road to US1 - Resurfacing 1st Street SW at 27th Avenue – Intersection Improvements 58th Avenue from 57th Street to CR510 – Resurfacing

58th Avenue from 26th Street to CR510 – Turn Lanes and Signalization 66th Avenue from 49th Street to 81st Street – Widening 43rd Avenue Waterway Village Improvements

• Coordinate Intersection Improvements / Signalization: 1st Street SW and 27th Avenue – Turn Lanes and Signalization 45th Street & Old Dixie Highway – Turn Lanes and Signalization 41st Street & Old Dixie Highway – Turn Lanes and Signalization CR512 & Fellsmere Farms – Flashing Beacon Upgrade

• Pavement Markings Improvements: 65th Street from 58th Avenue to US1 69th Street from 58th Avenue to US1 Old Dixie Highway Bike Sharrows from 16th Street to SR60 CR510 between 70th Avenue/Powerline Road and CR512 Emergency Operations Center Striping Administration Complex – Overflow Parking Striping

• Traffic Signal Upgrades – (Joint Project With FDOT) 17th Lane SW & 27th Avenue SW 21st Street SW & 27th Avenue SW Old Dixie Highway & Highlands Drive

198


TRAFFIC ENGINEERING

Goal like guide located on page 31 Performance Indicator Goal Link Actual FY

2014/2015 Actual FY 2015/2016

Actual FY 2016/2017

Projected 2017/2018

Workload # Traffic Signals Operated

T-1

150

155 155

157

# Beacons Operated

T-1

43

47 56

56

# Cameras Operated

T-1

100

102 107

107

Total Site Plans Reviewed

T-4

554

412 560

500

Traffic Studies (Land Development)

T-4

24

58 39

40

Infrastructure Locates

T-3

3,333

2,219 2,253

2,500

Total Service Calls

T-3

3,458

5,557 2,685

5,000

Total Trouble Calls (Including After Hours)

T-3

977

308 444

350

Efficiency Cost of Service per citizen T-2 $14.41 $15.74 $19.50 $17.95 Total Calls per FTE T-3 222 370 224 341 Effectiveness % of County road segments operating at acceptable level of service (LOS “D” or better)

T-1

98%

99%

98%

98%

% of County intersections operating at acceptable level of service (LOS “D” or better)

T-1

98%

99%

99%

99%

% of Traffic Impact Studies reviewed within 15-day time period

T-3

99%

70%

70%

70%

Average Emergency Call Response Time/Minutes

T-3

30

30

30

30

Staffing

Actual 2014/2015

Actual 2015/2016

Actual 2016/2017

Budget 2017/2018




Personal Services $1,163,771 $1,339,018 $1,576,210 $1,552,417 ($23,793) Contractual Services 35,150 32,649 128,378 35,400 (92,978) Operating Expenses 376,059 345,017 395,069 382,990 (12,079) Supplies Expense 183,288 280,221 389,599 364,926 (24,673) Other Expenses 291 0 1,110 1,110 0 Communications Expense 0 0 1,000 1,000 0 Capital Outlay 253,029 221,351 304,034 290,523 (13,511) Total Expenditures $2,011,588 $2,218,256 $2,795,400 $2,628,366 ($167,034)

199


STORMWATER DIVISION Statement of Function Stormwater Division is charged with reducing to the maximum extent practicable, the pollution of the Indian River Lagoon caused by stormwater runoff and base groundwater flow. It is also responsible for helping the County implement federally mandated National Pollutant Discharge Elimination System (NPDES) Phase II Permit goals. These goals are accomplished through design, construction, and operation of regional stormwater pollution removal systems; education; and fertilizer, sediment, and erosion control enforcement and monitoring. 2016/2017 ACCOMPLISHMENTS Major Design and Construction Related Activities • Bid modification of three inlet channel divider walls, modification of an inlet throat wall, and rehabilitation

of FlexRake No. 1 at PC Main Screening System to facilitate ease of operation and increase efficiency. • Replaced water supply well at PC Main Screening System. • Begin a pilot plant study for a regional managed aquatic plant nutrient removal facility to treat IRFWCD

North Relief Canal water. • Secured a $1,200,000 FDEP TMDL Grant for Osprey Acres Floway and Nature Preserve. • Secured a $1,234,286 Legislative Grant for Osprey Acres Floway and Nature Preserve. • Completed design, bid, and began construction of Osprey Acres Floway and Nature Preserve. • Began Indian River Lagoon Legacy projects with Coastal Engineering and the City of Vero Beach • Continue monitoring water quality on the Indian River Farms Water Control District’s North, South, and

Main Relief Canals. • Repaired Hurricane Matthew damage to Lateral D Canal armament for Egret Marsh Stormwater Park’s

canal pumping station. • Completed Phase 1 water quality study for a portion of the IRFWCD 8th Street Canal. Stormwater Education and Fertilizer Enforcement Related Activities • Met with various groups to explain the County Fertilizer Ordinance and how it will protect the Indian River

Lagoon. • Gave Enviroscape stormwater presentations to multiple schools and kids’ camps. • Worked collaboratively with the Environmental Learning Center to promote the Fertilizer Ordinance to

homeowners in a program called “Living for the Lagoon”. • Hosted a chalk art contest called “Let’s Chalk About It: A Healthy Lagoon” at the ELC’s EcoFest. • Enforced Fertilizer Ordinance while educating homeowners and landscapers about environmental protection

of the Indian River Lagoon. • Also enforced the Fertilizer Ordinance within the City of Vero Beach and the Town of Indian River Shores

through continued inter-local agreement. • A stormwater anti-pollution message is printed in every other issue of the County’s monthly employee

newsletter. • Channeled illicit discharge reports to proper department staff. • Held the second year of “IRC Summer Camp for a Sustainable Future” for middle school students. • Continued the pledge for picking up dog poop to reduce nutrient loads to the Indian River Lagoon. 200


STORMWATER DIVISION 2016/2017 Accomplishments (Cont’d) Stormwater Pollution Control Activities • Continued operation and maintenance of PC Main Screening System. • Continued operation and maintenance of Egret Marsh Stormwater Park. Stormwater Enforcement Related Activities • Continued developing the Construction Site NPDES Stormwater Runoff Program. Inspected and enforced

permit regulations on approximately 29 industrial sites; 72 commercial sites; over 25 demolition sites; 94 residential sites; 6 abandoned or foreclosed permitted sites; 88 permitted developments; 100 Proactive Inspections; 43 Illicit Discharge/Illegal Connection Inspections ; 27 Agricultural Conveyance System Inspections; 27 Conservation/Scrub Jay and Gopher Tortoise Habitat Area Inspections; 50 Dry/Wet Retention Pond Maintenance Compliance Inspections; 87 Pre-Construction Meeting and SWPPP reviews; miscellaneous Indian River County roadway and utility construction projects; and miscellaneous State D.O.T roadway construction projects within the limits of Indian River County.

• Continued using the County’s permitting and review process to improve the quality of stormwater entering our waterways. Evaluated suspect outfalls, and assessed the severity of illicit discharge problems; performed compliance sampling for point and nonpoint discharges; performed water sampling and monitoring of specific canals, outfalls, and streams for analysis of deficiencies to improve targeting and tracking for enforcement actions. Worked with the Heath Department to shutdown abandoned artesian wells on active, foreclosed, and abandoned properties. Worked with the Health Department to stop the use of unpermitted artesian wells. Educated artesian well owners on the benefits of adding shutoff floats and valves to stop artesian wells from flowing into the County MS4 and waters of the State.

• Continued proactive inspections utilizing staff from other County Departments. Inspected swale systems, roadway drainage, backlot ditch connections, pond overflows, and illicit connections. Reported all observed discharges.

• Provided construction and engineering design personnel with the latest information on NPDES requirements and stormwater management and dewatering practices. The information included the latest updates on regulations and requirements by federal and state agencies and local water management districts. For all projects: review the required permit list and help developers/contractors and County staff coordinate with respect to the permits and their various requirements. Improved permit evaluation at the pre-development stage, and assisted in implementing permit requirements to help assess recommended pollution prevention practices.

• Continued developing the County Illicit Discharge Detection and Elimination Program and improved response time and coordination with other County departments. Required all NPDES permittees to have an updated Spill Prevention and Response Plan on project premises.

• Continued office and field investigations of illicit discharge complaints and referred problems to proper agencies.

• Provided citizens with educational materials related to illicit discharge. • Responded to, investigated, and satisfied citizen’s complaints concerning erosion and sedimentation control

and illicit discharge.

201


STORMWATER DIVISION 2017/2018 GOALS AND OBJECTIVES Major Design and Construction Related Activities • Continue a pilot plant study for a regional aquatic plant nutrient removal facility to treat IRFWCD North

Relief Canal water and begin system final design and permitting. • Complete construction of Osprey Acres Floway and Nature Preserve and begin facility operation. • Complete miscellaneous Lagoon Legacy projects with Coastal Engineering and the City of Vero Beach. • Continue monitoring water quality on the Indian River Farms Water Control District’s Canals. • Design, permit, bid, and construct the North and South Relief Canal Excavator System • Design a concrete bottom for Egret Marsh Stormwater Park’s solids holding pond. • Rehabilitate PC Main Screening System’s No. 1 FlexRake and modify inlet channel hydraulics. • Replace PC Main Screening System’s two conveyor systems. Stormwater Education and Fertilizer Enforcement Related Activities • Continue to educate citizens and businesses, and enforce the Fertilizer Ordinance County-wide, including

the City of Vero Beach and the Town of Indian River Shores. • Update and continue to show on the County government television channel, the video program presenting

PC Main Screening System, Egret Marsh Stormwater Park, Osprey Marsh and Spoonbill Marsh. • Continue inserting a stormwater anti-pollution message in every other issue of the County’s monthly

employee newsletter. • Continue to channel illicit discharge reports to the proper department staff. • Continue to present Enviroscape Model to schools, clubs, and camps in the County • Host the “Let’s Chalk About It: A Healthy Lagoon” chalk contest at another environmental event. • Further educate County employees on the Fertilizer Ordinance and stormwater pollution, including the

IDDE certification course. • Further the “IRC Summer Camp for a Sustainable Future” to a larger group of middle schoolers. • Enhance public stormwater education activities. Stormwater Pollution Control Activities • Continue operation and maintenance of PC Main Screening System. • Continue operation and maintenance of Egret Marsh Stormwater Park. • Begin operation and maintenance of Osprey Acres Floway and Nature Preserve. Stormwater Enforcement Related Activities • Continue to implement Best Management Practices at roadway projects, commercial projects, salvage yards,

industrial facilities, residential developments, construction sites, and dewatering projects during inspections. • Continue to work with County Surveyor to identify and map priority-screening areas and locate unpermitted

outfalls. • Continue to work to reduce erosion and sedimentation into County MS4 conveyance systems, waters of the

state, and Florida Outstanding waterways. • Operate and maintain Egret Marsh Stormwater Park and PC Main Screening System to reduce pollution to

the Indian River Lagoon and to comply with TMDL limits. Begin operation of Osprey Acres Floway and Nature Preserve.

202


STORMWATER DIVISION



Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload Gallons of water treated per day(1) PE-4 61,000,000 61,000,000 61,000,000 61,000,000 Tons of debris removed PE-3 ~240 300 300 290 Projects under design PE-3 0 5 4 5 Projects awarded for construction PE-3 1 0 2 1 Construction projects completed PE-3 3 0 1 4 Number of Community Partnerships PE-1 4 4 4 4 Number of sites inspected PE-3 125 >200 409 >561 Efficiency Cost of service per citizen PE-2 $5.22 $3.30 $6.02 $5.01 Effectiveness Decrease in sediment reaching Lagoon (tons) (2) PE-3 148 444 444 324 Decrease in Nitrogen reaching lagoon (pounds) PE-3 21,832 19,000 19,000 >14,400 Decrease in Phosphorus reaching lagoon (pounds) PE-3 4,497 4,000 4,000 >2873 Compliance with NPDES Phase II Notice of Intent

Permit Requirements PE-3 Yes Yes Yes Yes (1) Based on an average daily flow of 51 million gallons per day at PC Main and 8 million gallons per day at Egret Marsh Stormwater Park (2) Removed by PC Main Screening System sediment traps and Road & Bridge street sweeping program Staffing




Personal Services $247,108 $282,034 $313,897 $378,224 $64,327 Contractual Services 98,024 63,885 358,366 142,600 (215,766) Operating Expenses 82,718 91,498 134,360 137,674 3,314 Supplies Expense 19,322 14,896 31,920 30,780 (1,140) Capital Outlay 282,134 12,394 24,000 44,000 20,000 Total Expenditures $729,305 $464,707 $862,543 $733,278 ($129,265)

203

2017/2018 Budget Emergency Services District Detail

EMERGENCY SERVICES DISTRICT This fund accounts for the receipt of revenue and expenditures associated with providing fire protection, prevention, rescue, and emergency medical services to the people and property within Indian River County. The Emergency Services District (ESD) became effective on October 1, 1992 after a voter referendum was passed for its establishment. Prior to the ESD, there were several fire districts within the County, and volunteers provided most fire and emergency medical services. Now the entire County, except for the town of Indian River Shores, falls under one district. Since its inception in 1992, the ESD has brought about the addition of a professional firefighting staff and Advanced Life Support services to residents throughout the county.

As evidenced in the chart above, the vast majority of Emergency Services District Revenues come from ad valorem taxes. Subsequently, increases/decreases in expenditures have a direct impact on property taxes. Other than property taxes, the largest source of revenues for the Emergency Services District is local sources, which makes up 15.4% of total revenues. The vast majority of local source revenues come from Advanced Life Support (ALS) charges. ALS charges equal about 14.8% of total fund revenues.

204


Patients transported to the hospital by Advanced Life Support Ambulances are billed by the County for the service. Billings have increased as the number of calls have increased. Additionally, collections have improved with the change to a third party billing agency.

Emergency Services District Revenue Actual Actual Budget Budget Change from

Revenue Type 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year Ad Valorem Taxes $20,945,872 $25,502,288 $28,593,335 $31,614,372 $3,021,037 State Grants 27,167 41,823 878,686 0 (878,686) State Shared Revenues 24,433 61,950 47,500 47,500 0 Public Safety Revenues 5,215,964 6,409,097 5,652,317 5,957,317 305,000 Interest 65,691 76,523 30,000 30,000 0 Other Miscellaneous Revenue 44,813 37,050 52,075 52,031 (44) Non-Operating Sources 0 0 2,169,425 (209,586) (2,379,011) Total Emergency Services District Revenue $26,323,940 $32,128,731 $37,423,338 $37,491,634 $68,296

205


Personal services comprise the primary expense type of the Emergency Services District Budget. Operating expenses are utilized to operate the fire stations within the County.

206


EMERGENCY SERVICES DISTRICT Statement of Function The Emergency Services District’s mission is to protect lives, the environment and property by providing prompt, skillful and cost effective fire protection and life safety services. The District is responsible for fire rescue response, fire prevention, medical/trauma emergency response, hazardous materials response, CPR instruction, child safety instruction, urban search and rescue, marine and dive rescue response, and special needs population emergency transportation and sheltering. 2016/2017 Accomplishments • Started construction on Fire-Rescue Station 14 off 26th Street west of 66th Avenue, opening November 2017 • Reprioritized vehicle responses to calls therefore reducing number of apparatus on the street responding to calls. • Implemented TrackEMS for notifying hospitals of patient status and ETA. • Develop procedures to reduce response times to meet standard levels for medical and fire related incidents. • Average response time to calls for service 5 minutes and 30 seconds. • Renovated Fire-Rescue Station 1 and found a suitable temporary location to relocate Fire-Rescue Station 7 • Opened Fire-Rescue Station 15 at the North County Aquatic Center. • Completed quality assurance meetings with medical director to look at cost saving ideas on medical calls. • Enhanced training with helicopter providers to develop increased safety measures. • Presented mock DUI program to local high schools. • Participated in disaster drills with local healthcare centers. • Decreased medical supply cost by joining Group Purchasing Organization (GPO’s) and working with vendors to

get the lowest price. • Developed capital improvement programs to replace aging equipment • Addition of 1 Assistant Chief to command staff 2017/2018 Goals and Objectives • Open Station 14 off 26th Street for responses • Meet with local and regional emergency departments to gather ideas for new treatment modalities. • Look at reorganizing staff to cover the increase in demand for calls and training • Work closely with county healthcare providers to identify and respond to epidemic type situations. • Look at cost reduction programs as they relate to Emergency Services Fleet Services parts vendors and suppliers. • Continue to solicit and actively look for the best cost comparative option for purchasing medical supplies • Monitor the effects of Fire-Rescue Station 14 and 15’s response zone to average response times • Train for active shooter incidents with Sheriff’s office

207


EMERGENCY SERVICES DISTRICT Goal link guide located on page 30


Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload Advanced life support calls (ALS) PS-1 11,571 12,428 12,947 13,335 Basic life support calls (BLS) PS-1 4,180 4,524 4,798 4,941 Total vehicle fire rescue response PS-1 45,485 45,874 47,357 48,778 Public education/safety audience outreach PS-4 4,800 5,200 5,246 5,000 Plan reviews PS-2 1,510 1,700 1,986 2,000 Inspections PS-2 1,993 2,200 2,500 3,000 Efficiency Firefighters per 1,000 residents* PS-3 1.5 1.9 1.9 2.0 Average cost per fire rescue response PS-1 $449.36 $469.14 $574.89 $559.13 Cost of service per citizen* PS-1 $199.76 $211.88 $268.59 $263.35 Effectiveness Average response time (in minutes) PS-1 5:41 5:41 5:34 5:30 Structural plans reviewed in less than 10 days PS-2 100% 100% 100% 100% Insurance Services Office rating 1-10 (lowest best) PS-3 4/9 2/9 2/9 2/9

*Population does not include Indian River Shores Staffing



Expenditures

Fund/Department Actual Actual Budget Budget Change from

114-120 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year Personal Services $21,425,179 $23,829,440 $26,155,188 $28,614,133 $2,458,945 Contractual Services 1,893,993 1,904,833 1,876,967 1,852,520 (24,447) Operating Expenses 1,280,795 1,942,159 1,411,857 1,499,559 87,702 Supplies Expense 1,115,514 1,005,716 1,327,918 1,337,374 9,456 Other Expenses 108,073 160,480 201,085 260,443 59,358 Plant Operations 145,976 145,376 146,477 149,227 2,750 Communications Expense 28,755 34,738 30,000 30,000 0 Capital Outlay 2,255,494 3,684,904 4,419,682 2,001,480 (2,418,202) Grants/Aids 13,821 13,821 13,822 13,822 0 Transfer to Constitutional 460,941 481,249 560,798 603,334 42,536 Contingencies 0 0 1,104,716 951,068 (153,648) Cash Forward 0 0 174,828 178,674 3,846 Total Expenditures $28,728,541 $33,202,716 $37,423,338 $37,491,634 $68,296

208

2017/2018 Budget Land Acquisition Bonds Detail

LAND ACQUISITION BONDS – 2004 REFERENDUM FUND 245


This fund accounts for the debt service payments associated with the Series 2006 - Environmentally Sensitive Land Acquisition Bonds and the ad valorem taxes collected in support of them. In November of 2004, the voters of Indian River County approved a referendum to issue general obligation bonds in the principal amount not to exceed $50,000,000. These bonds were issued on June 13, 2006 in the principal amount of $48,600,000. Fiscal year 2006/2007 was the first year of debt service expenditures for this issue.

On April 7, 2015 the Board of County Commissioners approved the issuance of a bank loan to refund $20,000,000 in bonds outstanding. Refunding of this portion of the bonds saved the County $1,356,323 in interest.

Revenues Actual Actual Budget Budget Change from

Revenue Type 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year Ad Valorem Taxes $4,795,927 $4,594,381 $4,771,836 $4,816,892 $45,056 Interest 12,170 18,197 5,000 5,000 0 Non Operating Sources 20,369,000 0 (230,289) (233,184) (2,895) Total Revenues $25,177,097 $4,612,578 $4,546,547 $4,588,708 $42,161


245-117 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year Debt Service $24,934,653 $4,362,963 $4,390,120 $4,427,840 $37,720 Fees and Commissions 107,307 102,981 116,427 120,868 4,441 Cash Forward 0 0 40,000 40,000 0 Total Expenditures $25,041,960 $4,465,944 $4,546,547 $4,588,708 $42,161

0.2863

0.31540.3406

0.36470.3799

0.3788

0.3694 0.33150.3143

0.2955

0.1000

0.1500

0.2000

0.2500

0.3000

0.3500

0.4000

0.4500

0.5000

2009

2010

2011

2012

2013

2014

2015

2016

2017

2018

Fiscal Year

Land Acquisition Bond Millage Rates

209

2017/2018 Budget Solid Waste Disposal District Detail


SOLID WASTE DISPOSAL DISTRICT


Revenue Type 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year Physical Environnement Revenues $2,064,940 $1,973,235 $1,678,000 1,752,500 $74,500 Rental Revenue 76,634 78,165 75,506 80,000 4,494 Interest 179,092 233,656 100,000 125,000 25,000 Assessments 9,312,206 11,293,074 11,731,857 12,573,108 841,251 Other Miscellaneous Revenue 1,522 1,421 0 0 0 Non Operating Sources 24,990 0 767,820 (482,431) (1,250,251) Total Revenue $11,659,384 $13,579,551 $14,353,183 $14,048,177 ($305,006)

Expenditures by Department Actual Actual Budget Budget Change from Dept Department Name 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year 217 Sanitary Landfill $5,967,653 $6,488,851 $7,589,086 $7,174,846 ($414,240) 255 Conv. Ctr./Recycling 5,740,730 6,289,557 6,764,097 6,873,331 109,234

Total Expenditures $11,708,383 $12,778,408 $14,353,183 $14,048,177 ($305,006)

Capital Outlay by Department Budget Budget Change from Dept Department Name 2016/2017 2017/2018 Prior Year 217 Sanitary Landfill $2,600 $2,347,500 $2,344,900 255 Conv. Ctr./Recycling 0 54,924 54,924

Total Expenditures $2,600 $2,402,424 $2,399,824


Utilities Services


Sanitary Landfill

Conv. Centers/ Recycling

210


SANITARY LANDFILL


To provide for safe and cost-effective onsite processing of waste tires, yard waste, landfill disposal of municipal solid waste and construction and demolition debris in complete compliance with federal and state environmental regulations while maximizing the recovery of recyclable materials. The County’s solid waste management system is an organized dependent special district known as Indian River County Solid Waste Disposal District (S.W.D.D.). The sanitary landfill division operates under strict Federal and State permit requirements. As of January 1, 2011, Republic Services has been contracted for the Operations & Maintenance of the Class I landfill as a co-disposal operation of both Municipal Solid Waste (MSW) and construction & demolition (C&D) debris, the Material Recovery Facility (MRF) for residential and commercial recyclable materials; household hazardous waste management services; environmental compliance and site management. On February 21, 2017, the SWDD Board renewed the contract with Republic Services for an additional 7 year term which expires on December 31, 2024. The yard waste material was operated contractually by Consolidated Resources, Inc. (CRR) through March 2012. From April 1, 2012 through May 12, 2013, INEOS New Planet BioEnergy, LLC (INPB) provided temporary contractual operations of the yard waste processing on SWDD premises. From May 13, 2013 through December 31, 2016, all vegetative waste generated in Indian River County was processed by INPB at their Indian River BioEnergy Center which utilizes the yard waste for the production of ethanol and electricity. The Indian River BioEnergy Center officially closed on December 31, 2016. From January 2, 2017 through March 31, 2017, INPB provided temporary contractual operations of the yard waste processing on SWDD premises. On March 7, 2017, the SWDD Board approved a contract agreement with Mr. Mulch, Inc., effective April 1, 2017 to provide yard waste processing and disposal services on SWDD premises. The initial term of the agreement is for one (1) year term and maybe extended for six (6) one (1) year terms by mutual agreement.


• Continued to maintain environmental compliance of the entire landfill site in accordance with various permits for the site.

• Renewed the Title V Permit • Renewed agreement with Republic Services • New agreement with Mr. Mulch for Yard Waste Processing • Evaluated the draft Solid Waste Rate Study • Issued an RFQ for CCNA Engineering Services for landfill projects • Initiate design & permitting for the cap and closure of Segment I, Infill and Segment II landfill • Initiate design & permitting for Cell II of Segment 3 landfill • Hired a new Assessment Coordinator and a Scalehouse Operator


• Complete road and building improvements to protect SWDD assets. • Initiate bidding and construction for the cap and closure of Segment I, Infill and Segment II landfill • Initiate bidding and construction for Cell II of Segment 3 landfill • Continue to maintain environmental compliance of the entire landfill site in accordance with the requirements of

the site’s various permits

211


SANITARY LANDFILL Goal link guide located on page 31


Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Waste stream tonnage received PE-3 267,385 268,654 310,007 311,000 Tonnage landfilled-Class I PE-3 131,079 125,390 125,987 127,000 C&D debris landfilled PE-3 38,673 42,780 50,807 51,000 Cost per tonnage landfilled PE-2 $15.89 $15.82 $13.71 $13.67 Maintain environmental compliance of landfill PE-4 Yes Yes Yes Yes

Tonnage landfilled as % of total received PE-3 63.49% 62.60% 57.03% 57.23%

Remaining available cubic yards capacity PE-3 934,766 739,942 658,581 518,809

• New Segment 3 Cell 1 was constructed and approved for waste placement in 2013, providing an additional 1,110,888 cubic yard capacity.




411-217 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year Personal Services $527,375 $604,031 $620,293 $614,305 ($5,988) Contractual Services 3,430,462 3,401,755 4,971,830 3,723,475 (1,248,355) Operating Expenses 344,429 338,995 373,116 400,527 27,411 Supplies Expense 20,098 24,671 31,307 38,469 7,162 Other Expenses 1,299,544 1,375,806 1,381,305 1,955,965 574,660 Plant Operations 180,000 500,000 0 200,000 200,000 Transfer to Constitutional 165,748 179,899 211,235 225,863 14,628 Reserve for Conting./Transfer Out 0 63,694 0 16,242 16,242 Total Expenditures $5,967,653 $6,488,851 $7,589,086 $7,174,846 ($414,240)

212


CUSTOMER CONVENIENCE CENTERS & RECYCLING Statement of Function To maximize recycling of discarded and waste materials through education and convenient collection services to minimize landfill disposal. Market the recycled materials to generate revenues to offset the collection and/or disposal costs to residents and businesses of Indian River County. To provide effective and environmentally sound Customer Convenience Centers (C.C.C.’s) where residents can drop off recyclable items and solid waste. SWDD then transports these materials to the landfill for ultimate disposition to maintain the health and well being of the community and environment. The County’s solid waste management system is an organized dependent special district known as Indian River County Solid Waste Disposal District (S.W.D.D.). The Recycling Division was established under S.W.D.D. as part of the County’s recycling/recovery plan, the adoption of which was required under the 1988 Solid Waste Management Act. Collection of recyclables is available to residential units for both unincorporated areas and municipalities through interlocal agreements. As of January 1, 2011, Republic Services has been contracted for the Operations & Maintenance of the Customer Convenience Centers. The CCC’S provide collection points for the residents to deliver municipal solid waste, yard trash, household hazardous waste, sharps disposal drop off and various recyclable materials. On February 21, 2017, the SWDD Board renewed the contract with Republic Services for an additional 7 year term which expires on December 31, 2024. In January 2011, the Board of County Commissioners awarded a bid to privatize the landfill and convenience center operations, which resulted in a reorganization of SWDD departments. The Refuse Disposal department is now part of the Customer Convenience Centers and Recycling department. 2016/2017 Accomplishments

• Provided public information and education to promote recycling by advertising in public information media,

school presentations and meeting with citizen groups and business organizations. • Single stream recycling has increased residential recycling by 51%. • Monitored the recycled materials market to maximize sales revenues. 2017/2018 Goals and Objectives • Expand business recycling. • Continue to streamline the collection and processing of recyclables to increase the recycling rate and further

reduce the operating cost. • Continue to monitor the recyclables market to maximize the materials sale revenues. • Perform engineering inspections of the five C.C.C.’s to identify operational, safety and environmental

deficiencies and developed recommendations for mitigating measures. • Continue to support KIRB (Keep Indian River Beautiful) to improve cost effectiveness and expansion of public

information and education to promote recycling and waste reduction. • Continue to increase advertising, promotion, and education of our recycling program. • Utilize the new asset management software reports to measure the efficiency of the expanded recycling program

and to increase recycling participation.

213


CUSTOMER CONVENIENCE CENTERS & RECYCLING Goal link guide located on page 31


Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload Customer Convenience Centers:

Total tons collected PE-5 25,523 24,525 26,005 26,200 Waste material collected PE-5 17,886 17,401 17,992 18,100 Recycling material collected PE-3 1,709 1,554 1,966 2,000 Yard Waste Material Collected PE-3 5,929 5,570 6,047 6,100 Recycling: Recycling collection service customers PE-1 75,471 73,804 74,863 75,800 Tonnage of recycled materials* PE-3 87,991 98,009 119,773 120,049 Efficiency Cost per ton collected at CCC’s PE-2 $86.08 $90.19 $86.52 $85.88 Cost per tonnage recycled PE-2 $40.27 $41.61 $37.69 $38.13 Effectiveness % of convenience centers recycling of total tonnages of recycled materials PE-5 9% 7% 7% 7%

Percent of total waste recycled PE-3 33% 36% 39% 39%

*Amount includes yard waste which is considered to be recyclable. Staffing



Expenditures


Personal Services $15,711 $56,364 $60,505 $60,759 $254 Contractual Services 5,348,379 5,872,381 6,262,603 6,349,613 87,010 Operating Expenses 99,540 94,608 133,950 152,150 18,200 Supplies Expense 44,367 19,838 46,500 33,270 (13,230) Depreciation 192,194 205,827 220,000 227,000 7,000 Grants and Aid Expenditures 40,539 40,539 40,539 50,539 10,000 Total Expenditures $5,740,730 $6,289,557 $6,764,097 $6,827,331 $109,234

214

2017/2018 Budget Special Revenue Funds Detail

SPECIAL REVENUE FUNDS Used to account for the proceeds of specific revenue sources - other than major capital projects that are equally restricted to expenditures for specified purposes. Florida Statues = F.S., County Code= C.C. The following are special revenue funds: 102 - New Road Improvement Fees: (F.S.163.31801, C.C. Ch 1010) to account for the receipt of traffic impact fees. Funds are used for the upgrading and construction of roads and bridges. 103 - County Wide Impact Fees: (F.S. 163.31801, C.C. Ch 1000-1009) to account for the receipt of new countywide impact fees. Funds are used for the upgrading and construction of public facilities. 106 - Court Facilities: (F.S. 939.18) to account for expenditures for improvements to court facilities. Financing is by additional fees collected by the court system. 108 - Section 8 Rental Assistance: (Federal Grant) to account for the provision of rental assistance for low-income housing. Financing is provided by a grant from the U.S. Department of Housing and Urban Development. 109 - Secondary Roads Construction: (F.S. 206.41) to account for the expenditures of road and bridge construction. Financing is provided by collections of the optional 6-cent gas tax by the State of Florida, which are transmitted to the County on a monthly basis. 112 - Special Law Enforcement: (F.S. 932.7055 & 775.083(2)) Accounts for the expenditures of providing law enforcement equipment. Financing is provided by confiscation of monies and property. 117 - Tree Ordinance Fines: (C.C. Ch 927) Accounts for fines assessed against individuals for illegal removal of protected trees. Funds are used for park improvements. 119 - Tourist Development: (F.S. 125.0104) Accounts for 1 ½ cents of the total levy of 4 cents of the Local Option Tourist Development Tax. Funds are used to attract tourism trade and for the benefit of County residents. 120 - 911 Surcharge: (F.S. 365.172(9)) Accounts for the receipt of the 911 surcharge on all telephone bills of the County. Monies are used to pay the operating costs of the 911 Emergency Center. 121 - Drug Abuse: (F.S. 893.165 & 938.21) Accounts for the collection of fines on criminal drug cases and grant funding under the State Anti-Drug program. Monies are used for drug prevention and education programs. 123 - IRCLHAP/SHIP: (State Grant) Accounts for the Indian River County Local Housing Assistance Trust Fund pursuant to the State Housing Initiatives Partnership (SHIP) Program that provides the funding. Monies are used to assist in providing local affordable housing through such activities as impact fee, down payment and home rehabilitation low-or no-interest loans and grants to eligible applicants.

215


SPECIAL REVENUE FUNDS (Cont’d)

124 - Metropolitan Planning Organization: (Federal & State Grant) Accounts for the collection of pass through Federal FL/Sec. 112 funding through a joint participation agreement between the FDOT and the Indian River County Metropolitan Planning Organization (MPO). The MPO is a legislative agency responsible for transportation planning in the urbanized area of Indian River County.

126 - Multi-Jurisdiction Trust Fund: (F.S. 932.7055) Accounts for project generated criminal income (P.G.I.) by the Multi-Agency Criminal Enforcement Unit (M.A.C.E.). Under the terms of the anti-drug grant all revenue generated from property confiscated by the M.A.C.E. unit must be deposited in a separate fund. 75% of this money cannot be appropriated without permission from the State of Florida. 127 - Native Uplands Acquisition: (C.C. Ch 929) Accounts for expenditures related to the acquisition of native habitat preserve areas and for the management of such lands. Funding is provided by developers of property who pay to mitigate native uplands destruction where native upland plant communities will be destroyed. 128 - Beach Restoration: (F.S. 125.0104) Accounts for 1 ½ cents of the total levy of 4 cents of the Local Option Tourist Development Tax. Funds are used for beach restoration for the benefit of County residents. 129 - Community Development Block Grant/NSP Grant: (Federal Grant) Accounts for the collection of CDGB grant monies to be used for improving disadvantaged communities. This fund also accounts for grant funds received for the Federal Neighborhood Stabilization Fund Program to rehabilitate and reinhabit foreclosed properties in the County. 130 - Community Development Block Grant/NSP III Grant: (Federal Grant) Accounts for grant funds received for the Federal Neighborhood Stabilization Fund Program to purchase and develop abandoned, vacant, and foreclosed properties in the County. This grant focuses on a targeted area and will be implemented by Indian River Habitat for Humanity. 133 - Florida Boating Improvement Program: (F.S. 328.72) Accounts for boat registration fees, which may be used for recreational channel marking, public launching facilities and other boating-related activities. 134 - Library Bequests: Accounts for specified expenditures incurred by Indian River County Libraries. Funding is provided by donations made to the Libraries.

135 - Disabled Access Programs: (F.S. 316.008) Accounts for the collection of fines charged on parking tickets for illegally parking in handicapped assigned parking spots. Indian River County uses these funds to make County facilities ADA compliant.

136 - Intergovernmental Grants: (Federal & State Grants) Accounts for miscellaneous grants received by Indian River County. Among these are grants from the Department of Housing and Urban Development (HUD), the Department of Community Affairs (DCA) and the Department of Environmental Protection (DEP).

216


SPECIAL REVENUE FUNDS (Cont’d) 137 – Traffic Education Program: (F.S. 318.1215) The “Dori Slosberg Driver Education Safety Act” passed by the Florida Legislature during the 2002 Legislative Session, provides resources to fund successful driving programs in schools. The state law lets counties raise money for driver education through a $3 traffic ticket surcharge. The Board of County Commissioners awarded annual grants from these funds based on applications from public and nonpublic schools. The Board repealed this fine in Sept 2006. The Board reinstated the program on February 17, 2015 increasing the fine to a $5 traffic ticket surcharge. 138 - Disaster Recovery Grant: Accounts for FEMA grants received for storm relief. These funds will be used for Rockridge Flood /Drainage and Sanitary Sewer, West Wabasso Water Line Extension and Fire Stations renovation and replacement and the Hurricane Housing Recovery Program (HHR). HHR’s intent is to increase the availability of affordable housing units in the County by providing low or no-interest loans for down payments and closing costs, loans or grants for impact fees, and loans or grants for renovation of substandard housing units. 140 - Court Facility Surcharge Fund: (F.S. 318.18) Counties are required by Article V of the State Constitution to fund the cost of construction or lease, maintenance, utilities, and security of facilities for the circuit and county courts, public defenders’ offices, state attorneys’ offices and the offices of the clerks of the circuit and county courts performing court-related functions. This fund accounts for the collection of a $15 court facility surcharge on traffic violations to fund the facilities needs of the court system. 141 - Additional Court Costs: (F.S. 939.185) Accounts for additional court costs assessed by the county to provide funding for various court-related programs for the residents of Indian River County. These programs include legal aid, law library, teen court and court innovations. 142 - Court Technology Fund: (F.S. 28.24(12)(e)(1)) Counties are required by Article V of the State Constitution to fund the cost of communications services, existing radio systems, and existing multi-agency criminal justice information systems. This fund accounts for receipt and expenditures of a $2 recording fee that provides funding for this requirement. 145 – Land Acquisition Series 2004: (Bond proceeds) Accounts for expenditures incurred in the purchase of environmentally sensitive land. Financing is provided by bond proceeds from the voted debt Environmentally Sensitive Land Acquisition Bonds. 171 - East Gifford Stormwater Watershed M.S.B.U.: Accounts for expenditures of funds for stormwater improvements in East Gifford Stormwater Watershed. Funds are provided by non-ad valorem taxes. These funds are required to receive a state grant for a stormwater improvement project for this area.

217


SPECIAL REVENUE FUNDS (Cont’d) 179 – Oceanside Replat Street Paving and Streetlighting M.S.B.U.: Accounts for expenditures of funds for street paving and to provide streetlights in the Oceanside subdivision. Funds are provided by non-ad valorem taxes. Non-ad valorem projects generate revenues by billing the controlling entities (in this case the homeowners in this development) for the costs involved in improving the roads and installing, operating and maintaining streetlights. 185 - Vero Lakes Estates M.S.B.U.: Accounts for the expenditures of funds to improve roads in the Vero Lakes Estates subdivision and to provide street lighting. Funds are provided by non-ad valorem taxes. Non-ad valorem projects generate revenues by billing the controlling entities (in this case the homeowners in this development) for the costs involved in improving the roads and installing, operating and maintaining streetlights. Streetlighting Districts: 180- Oslo Park 186- Porpoise Point 191-Ixora Park 196-Walker’s Glen 181- Gifford 187- Single Lights 192- Poinciana Pk. 197-Glendale Lakes 182- Laurelwood 188- Laurel Court 193- Roseland Rd 198-Floralton Beach 183- Rockridge 189-Tierra Linda 194-Whispering Pines 199-West Wabasso 184-Vero Highlands 190-Vero Shores 195- Moorings The streetlight districts are non-ad valorem projects. Non-ad valorem projects generate revenues by billing the controlling entities (in these cases it is usually the homeowners’ associations) for the costs involved in installing, operating and maintaining streetlights within defined districts. 308 - Dodgertown Capital Reserve Fund: Capital Reserve agreement between the County and Minor League Baseball. At the option of Minor League Baseball, these funds may be used to pay the costs of additional improvements not funded by the County.

218


ORGANIZATION CHART OF DEPARTMENTS FUNDED BY THE

SPECIAL REVENUE FUNDS



Emergency Services

Public Works

911 Surcharge

Metropolitan Planning Org.

Rental Assistance

IRCLHAP/ SHIP

Secondary Road Construction

Beach Restoration

219


NEW ROAD IMPROVEMENT FEES FUND 102

Revenues


Interest $33,137 $59,477 $25,000 $25,000 $0 Impact Fees 3,439,284 3,827,490 2,575,000 2,775,000 200,000 Miscellaneous 1,470,325 466,470 0 0 0 Non-Operating Sources 0 0 5,231,283 4,602,000 (629,2830 Total Revenues $4,942,746 $4,353,437 $7,831,283 $7,402,000 ($429,283)

Expenditures

Actual Actual Budget Budget Change from Fund Department Name 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

102-151 District 1 $729,721 $27,722 $1,200,000 $2,500,000 $1,300,000 102-152 District 2 4,119,379 2,430,292 2,788,408 4,900,000 2,111,592 102-153 District 3 252,309 1,260,725 3,840,875 0 (3,840,875) 102-214 Road and Street Facilities 0 0 2,000 2,000 0

Total Expenditures $5,101,409 $3,718,739 $7,831,283 $7,402,000 ($429,283)

220


ADDITIONAL IMPACT FEES FUND 103 Staffing


Department Total FT 1 1 1 1 0 Revenues


Interest $16,960 $26,652 $10,000 $10,000 $0 Impact Fees 1,841,481 2,434,173 1,175,000 1,175,000 0 Miscellaneous 327,127 3,915 0 0 0 Non-Operating Sources 0 0 1,761,818 426,906 (1,334,912) Total Revenues $2,185,568 $2,464,739 $2,946,818 $1,611,906 ($1,334,912)

Expenditures

Actual Actual Budget Budget Change from Fund Department Name 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year 103-

109,112,113 Main Library, NC Library Brackett Library

Capital Outlay $0 $138,624 $100,000 $124,200 $24,200 103-120 Fire Services

Capital Outlay 785,608 26,030 1,046,861 0 (1,046,861) 103-121 Public Buildings

Refunds 158,894 0 0 0 0 Capital Outlay 0 0 0 0 0

103-199 Reserves Transfers Out 0 6,369 0 0 0

103-204 Administrative Personal Services 89,957 95,061 100,397 96,782 (3,615) Contractual Services 50,579 36,178 29,711 165,859 136,148 Operating Expenses 52 49 1,500 1,500 0 Supplies Expense 2,906 2,231 4,218 4,258 40 Other Expenses 61,565 57,217 91,131 94,307 3,176 Capital Outlay 0 1,286 0 0 0

103-210 Parks Capital Outlay 1,689,872 2,661,587 400,000 1,125,000 725,000

103-217 Sanitary Landfill Capital Outlay 24,990 0 0 0 0

103-220 Facilities Mgmt Capital Outlay 4,950 0 278,000 0 (278,000)

103-600 Law Enforcement Capital Outlay 45,966 89,177 895,000 0 (895,000)

103-601 Correctional Refunds 30,778 0 0 0 0 Capital Outlay 8,731 90,935 0 0 0 Total Expenditures $2,954,848 $3,204,745 $2,946,818 $1,611,906 ($1,334,912)

221


COURT FACILITIES FUND FUND 106 Revenues


Court Related Revenues $11 $0 $0 $0 $0 Interest 27 0 0 0 0 Non-Operating Sources 0 0 0 0 0 Total Revenues $38 $0 $0 $0 $0

Expenditures


106-220 Facilities Management Operating Expense $25,106 $0 $0 $0 $0 Total Expenditures $25,106 $0 $0 $0 $0

222


SECTION 8 - RENTAL ASSISTANCE FUND 108 Statement of Function The Indian River County Board of County Commissioners Housing Choice Voucher (Section 8) Program is incorporated under the county umbrella. Its operating budget is funded by HUD and included under the County’s overall budget since the County has an ACC contract to administer the Housing Choice Voucher (HCV) program. The mission of the Indian River County Board of County Commissioners HCV program is to provide housing to income eligible applicants in accordance with all federal, state and local laws that affirmatively support fair housing opportunities throughout Indian River County. 2016/2017 Accomplishments • Utilized 100% Budget Authority. • Earned HUD high performer status on our Section Eight Management Assessment Program (SEMAP)

indicators. • Continued staff training for HUD federal rules and regulations. • Received additional VASH Veteran Vouchers (housing homeless veterans) totaling 38. 2017/2018 Goals and Objectives • Continue to earn HUD high performer status by obtaining 95% or higher on Section Eight Management

Assessment Program (SEMAP) indicators. • Receive 15 additional HUD VASH Vouchers to house homeless Veterans in Indian River County. • Complete 375 inspections annually, including VASH Veteran vouchers. • Complete 375 re-certifications annually, including VASH Veteran vouchers. • Continue increasing availability of housing for families in need by utilizing 95% or higher of Housing

Assistance Payments (HAP) Budget Authority. • Improve the quality of assisted housing through continued client one-on-one orientations. • Promote self-sufficiency among our clients in order to discourage long-term dependence.

223


SECTION 8 - RENTAL ASSISTANCE FUND 108 Goal link guide located on page 32


Actual FY 2015/2016

Actual FY 2016/2017

Projected 2016/17

Workload Annual reexaminations of continued eligibility completed by anniversary date HS-2 360 357 360 375

Rent reasonableness completed on housing units HS-2 370 375 425 425 Annual inspections of housing units completed by anniversary date HS-2 360 357 360 375

Efficiency Administrative fees earned from HUD-not including admin fees earned from port in’s HS-3 $232,148 $278,980 $260,150 $270,000

Budget Authority (Housing Assistance Funding) awarded from HUD-including VASH HS-3 $1,704,340 $1,927,327 $1,930,407 $1,950,000

Effectiveness Utilization of Housing Assistance funds HS-3 100% 100% 100% 100% Obtain HUD High Performer Status HS-2 Standard Yes Yes Yes

Staffing




Federal Grants $2,197,888 $2,384,081 $2,528,988 $2,185,944 ($343,044) Other Charges for Services 117,192 27,338 32,000 32,000 0 Interest 634 111 0 0 0 Other Sources 2,600 3,900 126,924 128,464 1,540 Total Revenues $2,318,314 $2,415,431 $2,687,912 $2,346,408 ($341,504)

Expenditures


Personal Services $183,283 $196,191 $207,114 $236,992 $29,878 Contractual Services 6,867 6,521 42,965 15,500 (27,465) Operating Expenses 6,918 8,838 14,239 15,538 1,299 Supplies Expense 14,324 42,490 77,365 32,395 (44,970) Other Expenses 2,026,771 2,104,401 2,306,332 2,045,983 (260,349) Capital Outlay 0 5,415 39,897 0 (39,897) Total Expenditures $2,238,163 $2,363,856 $2,687,912 $2,346,408 ($341,504)

224


SECONDARY ROAD CONSTRUCTION FUND 109 Statement of Function The purpose of the Secondary Road Construction fund is the segregation of funds generated by the local option 6-cent gas tax administered by the State. The local option fuel tax proceeds, per State law, may only be used for transportation expenditures. By definition, this means public transportation operations and maintenance, roadway and right-of-way maintenance and drainage, bridge maintenance and operation, traffic engineering and signalization, street lighting and construction or reconstruction of roads. 2016/2017 Accomplishments

• Acquired right-of-way and temporary construction easements for 49th St & US 1 Intersection Improvements

(Project #1412), 45th Street & US 1 Left turn lane (Project #1355), and 66th Avenue widening from 49th Street - 81st Street (Project #1505).

• Acquired 2.35 acre retail center in Sebastian for future relocation of the North County offices. • Reduced leaseback agreements by 50%. • Prepared developer agreements spreadsheet and organized developer agreement folder. • Assisted in acquisition for new site plan right-of-way, dedications and Murphy Reservations. • Managed easement requests and Public Information Requests. • Sorted and organized files by project name in Right-Of-Way vault. • Managed County leases on properties acquired for road projects. • Researched and provided information for projects turned over to FDOT for acquisition. 2017/2018 Goals and Objectives • Continue the acquisition of right-of-way/temporary construction easements for

66th Avenue Widening from 49th St to 81st St (Project #1505), and 49th Street & US1 project (Project #1412). • Acquire Temporary Construction Easements for 1st Street SW@ 27th Avenue left turn lane & traffic signal

(Project #1231). • Handle property management of commercial properties. • Begin process of scanning landowner files to F: drive under corresponding project. • Prepared developer agreements spreadsheet and organized developer agreement folder. • Continue to assist in acquisition for new site plan right-of-way, dedications and Murphy Reservations. • Manage easement requests and Public Information Requests. • Manage County leases on properties acquired for road projects.

225


REAL ESTATE ACQUISITION Performance Measures

Performance Indicator Actual FY 2014/2015

Actual FY 2015/2016

Actual FY 2016/2017

Projected 2017/2018

Land Acquisition – number of parcels 10 5 9 50 Staffing


Department Total FT 3.10 3.10 3.10 3.10 0.00 SECONDARY ROAD CONSTRUCTION FUND 109 Revenues


Sales, Use and Fuel Taxes $3,672,972 $3,741,935 $3,715,000 $3,765,000 $50,000 Grants 1,018,540 1,373,212 2,542,130 0 (2,542,130) Interest 59,487 74,219 25,000 25,000 0 Other Miscellaneous Revenue 189,342 36,156 0 0 0 Non-Operating Sources 0 0 6,229,546 2,513,999 (3,715,547) Total Revenues $4,940,341 $5,225,522 $12,511,676 $6,303,999 ($6,207,677)

Expenditures

Actual Actual Budget Budget Change from Dept Department Name 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

109-199 Reserves/Transfer Out $0 $681,005 0 $9,969 $9,969 109-214 Roads And Bridges

Personal Services 16,638 11,728 16,033 14,886 (1,147) Contractual Services 537,137 130,117 542,895 532,790 (10,105) Operating Expenses 447,035 580,355 886,736 752,500 (134,236) Supplies Expense 2,746,279 4,205,002 8,811,031 2,802,636 (6,008,395) Project Expenditures 890,854 1,245,808 1,619,715 1,452,000 (167,715) 109-244 Engineering

Personal Services 198,555 206,717 340,742 313,709 (27,033) Operating Expenses 1,745 1,607 153,800 154,163 363 Supplies Expense 1,193 1,478 4,120 155,880 151,760 Other Expenses 1,868 2,058 8,014 11,276 3,262 Communication Expense 100 0 200 200 0

109-247 Real Estate Acquisition Personal Services 47,542 45,228 54,415 52,040 (2,375) Contractual Services 0 7,750 71,800 50,000 (21,800) Operating Expenses 246 250 950 950 0 Supplies Expenses 700 857 1,125 900 (225) Other Expenses 0 0 100 100 0 Capital Outlay 1,015 0 0 0 0 Total Expenditures $4,890,907 $7,119,959 $12,511,676 $6,303,999 $6,207,677

226


SPECIAL LAW ENFORCEMENT FUND FUND 112 Revenues


Judgments and Fines $23,253 $21,411 $0 $0 $0 Other Charges for Services 40,819 41,541 0 0 0 Interest 1,246 1,464 0 0 0 Other Sources-Cash Forward 0 0 80,822 0 (80,822) Total Revenues $65,318 $64,520 $80,822 $0 ($80,822)

Expenditures


Transfer to Constitutional $73,863 $65,500 $80,822 $0 ($80,822) Total Expenditures $73,863 $65,500 $80,822 $0 ($80,822)

TREE ORDINANCE FINES FUND 117 Revenues


Violation of Local Ordinances $41,700 $50,000 $0 $0 $0 Interest 1,407 1,919 0 0 0 Non-Operating Sources 0 0 150,000 50,000 (100,000) Total Revenues $43,107 $51,919 $150,000 $50,000 ($100,000)

Expenditures


Supplies Expense $9,635 $12,675 $150,000 $50,000 ($100,000) Capital Outlay 0 5,421 0 0 0 Total Expenditures $9,635 $18,096 $150,000 $50,000 ($100,000

227


TOURIST TAX FUND 119 Revenues


Sales, Use and Fuel Taxes $850,163 $912,559 $905,000 $928,125 $23,125 Interest 1,525 2,701 1,000 1,000 0 Non-Operating Sources 0 0 (37,800) (26,456) 11,344 Total Revenues $851,688 $915,260 $868,200 $902,669 $34,469

Expenditures

Fund/ Actual Actual Budget Budget Change from Dept Department Name 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

119-144 District I Vero Beach Grants and Aid Expenditures* $311,686 $483,419 $513,153 $564,669 $51,516

119-145 District II Indian River County Grants and Aid Expenditures* 358,973 231,534 273,000 263,000 (10,000)

119-162 Dodgertown/Verotown,LLC** 132,124 78,063 75,000 75,000 0 119-199 Reserves 0 0 7,047 0 (7,047)

Total Expenditures $802,784 $793,015 $868,200 $902,669 $34,469 *2017/2018 Grants and Aid:

** On May 1, 2009, the County leased the former Dodgertown facilities to Minor League Baseball, through its subsidiary, MiLB Vero Beach, LLC. On January 1, 2012, the county approved the assignment of the Facility Lease Agreement to Verotown, LLC which is now known as Historic Dodgertown, LLC.

Chamber of Commerce $551,669 Treasure Coast Sports Commission 188,000 Historic Dodgertown, LLC 75,000 Cultural Council of IRC 60,000 IRC Historical Society 15,000 Vero Heritage, Inc. 13,000 Total 2017/2018 Grants and Aid $902,669

228


911 SURCHARGE FUND 120 Statement of Function The Communication Center was established as part of a statewide effort to provide a single, primary three digit emergency number (“911”) through which emergency services can be quickly and efficiently obtained thus shortening the time required for a person to request and receive emergency aid. The “911” services include call taking, location verification, call transfer, wireless technology and data base management. The “911” wireless funding provides for a 911 Mapping Technician position as support staff to the 911 Database Coordinator. The responsibility of the position is the collection of field data within a GIS environment to support development and maintenance of the 911 county base map. Wireless technology requires a 911 GIS coordinate mapping system for use at all Public Safety Answering Points (PSAP’S) for the implementation of Wireless Phase 1 and Wireless Phase 2. 2016/2017 Accomplishments • Continued collection of field data within a GIS environment to support Wireless Phase 1 and Phase 2 • Continued support and maintenance of our GIS accurate county base map • Provided mapping field books for more accurate abilities in location of residents by mobile responders • Continued review audit of all GIS data using MAPSAG and ESRI software • Monitored 911 call taking equipment in all PSAP’s • Updated hardware for all PSAP’s 911 recording equipment 2017/2018 Goals and Objectives • Continued collection of field data within a GIS environment to support Wireless Phase 1 and Phase 2. • Continue improvement to current database and mapping • Provide efficient maps for emergency responders • Maintain schedule for collection of field data on open subdivision projects • Maintain quality control procedure for centerline data • Continue review audit program of all GIS data using MAPSAG and ESRI software • Continue development and maintenance of the centerline map with additional layers to aid emergency

response in Indian River County • Provide MIS reporting from all Public Safety Answering Points (PSAP’s) for analysis. • Coordinate and provide the 911 mapping interface for use with New World System CAD • Provide maintenance of call taking equipment to all four PSAP’s • Continue statewide implementation of Text to 911 feature. NG911 equipment has been installed at all

PSAP’s. • Complete hardware refresh for all PSAP’s 911 call taking equipment


2014/2015 2015/2016 2016/2017 2017/2018 Prior Year Department Total FT 2 2 2.75 2.75 0

229


911 SURCHARGE FUND 120 Goal link guide located on page 30


Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload Total 911 System Administrative Calls Received PS-1 195,118 191,940 192,239 201,850 Total 911 Calls For Service Received PS-1 89,084 89,441 88,743 93,180 Mapping Inquiries PS-4 13,854 14,547 15,274 16,037 911 System Caller Location/Mapping Inquiries Received from 911investigating location of caller PS-1 307 322 338 354

Street network updates PS-3 41,048 43,100 45,255 47,517 Sector boundary updates PS-3 2,562 2,690 2,824 2,965 911 net updates PS-3 1,113 1,169 1,227 1,288 Special project (hrs.) PS-3 1,281 1,409 1,479 1,552 Total updated records PS-3 60,165 63,173 66,331 69,647 Efficiency Total expenses per 911 inquiry PS-1 $2.88 $3.08 $4.97 $6.91 Effectiveness Percentage of 911 Calls Received /Mapping With No Mapping Inquiries PS-1 99.85 % 99.86% 99.87% 99.89%

Percentage of 911 System Caller Location/Mapping Inquiries completed in 48 hours PS-1 97.55% 97.57% 97.63% 97.66%

Revenues


State Shared Revenues $710,278 $698,823 $655,000 $602,500 ($52,500) Interest 6,341 8,435 0 0 0 Misc. Revenue 0 278 0 0 0 Non-Operating Sources 0 0 301,282 792,403 491,121 Total Revenues $716,619 $707,536 $956,282 $1,394,903 $438,621

Expenditures

Fund/ Actual Actual Budget Budget Change from Dept Department Name 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

120-133 Communications Center Personal Services $119,322 $129,660 $186,470 $209,911 $23,441 Contractual Services 0 0 49,695 52,675 2,980 Operating Expenses 215,854 172,876 417,189 662,479 245,290 Supplies Expense 4,079 4,724 42,993 13,279 (29,714) Communications Expense 674 1,977 2,700 2,700 0 Other Expenses 3,737 16,911 11,305 21,046 9,741 Capital Outlay 11,992 67,786 35,565 220,456 184,891 Transfer to Constitutional 206,062 196,396 210,365 212,357 1,992 Total Expenditures $561,720 $590,330 $956,282 $1,394,903 $438,621

230


DRUG ABUSE FUND FUND 121 Revenues

Revenue Type Actual

2014/2015 Actual

2015/2016 Budget

2016/2017 Budget


Federal Grants $62,616 $0 $0 $0 $0 Violation of Local Ordinances 7,331 8,851 0 0 0 Interest 987 1,273 0 0 0 Total Revenues $70,934 $20,966 $0 $0 $0

Expenditures


Grants and Aid Expenditures $62,616 $0 $0 $0 $0 Total Expenditures $62,616 $0 $0 $0 $0

231


IRCLHAP/SHIP FUND 123

Statement of Function The Indian River County Local Housing Assistance Program (IRCLHAP) was established on April 6, 1993 pursuant to the State Housing Initiatives Partnership (SHIP) Program. IRCLHAP’s purpose is to increase the availability of affordable housing units in the county by providing low or no-interest loans for down payments and closing costs; loans or grants for impact fees; and loans or grants for renovation of substandard housing units. Funding is from the SHIP program. Indian River County’s Community Development Department administrates and monitors the program.

2016/2017 Accomplishments • Provided 39 loans year to date to applicants (from state FY fund 2015-16 & 2016-17) in need of

assistance as follows: • 14 loans to very low-income households • 20 loans to low-income households • 5 loan to moderate-income households • Held 4 Homebuyer Education Workshops. • Coordinated and participated in Affordable Housing Advisory Committee and Partnership meetings. • Provided staff support for loan review committee meetings.

2017/2018 Goals and Objectives • Maintain eligibility for SHIP funding. • Enhance public awareness of the SHIP program throughout the county. • Reduce the cost of housing by providing SHIP loans to households with very low, low, and moderate

incomes. • Maintain Indian River County’s affordable housing partnership with lenders, builders, and housing non-profit

organizations. • Assist 20 households with deferred payment SHIP loans. Goal link guide located on page 32


Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload Loan and grant applications processed HS-2 60 50 25 30

Approved loans & grants HS-3 40 32 7 (YTD) 20

Homebuyer education workshops HS-1 6 6 4 6

Efficiency Average days to close approved loans HS-2 7 8 8 8

Effectiveness % total funds to very low income level households HS-4 47% 34% 43% 35%

% total funds to low income level households HS-4 47% 53% 43% 65%

Note: State FY funds from each FY will be spent in 3 FY

232


IRCLHAP/SHIP FUND 123 Staffing




State Grants $291,743 $706,401 $916,213 $654,116 ($262,097) SHIP Participant Revenues 160,088 137,703 0 200,000 200,000 Interest 2,051 2,279 0 0 0 Other Miscellaneous Revenue 42,000 12,996 269,823 296,247 26,424 Total Revenues $495,882 $859,378 $1,186,036 $1,150,363 ($35,673)

Expenditures


Personal Services $51,708 $40,668 $43,807 $44,897 $1,090 Contractual Services 4,560 2,570 5,500 5,500 0 Operating Expenses 1,785 1,261 2,750 2,800 50 Supplies Expense 1,417 643 3,134 3,284 150 Other Expenses 25,372 24,528 11,397 12,795 1,398 Grants and Aid Expenditures 802,591 835,974 1,119,448 1,080,000 (39,448) Other Uses 0 6,369 0 1,087 1,087 Total Expenditures $887,433 $912,013 $1,186,036 $1,150,363 ($35,673)

233


METROPOLITAN PLANNING ORGANIZATION FUND 124

Statement of Function The Indian River County Metropolitan Planning Organization (MPO), formed in April 1993, is a legislative agency responsible for transportation planning in the urbanized area of Indian River County. It has the power to develop and adopt plans and to set priorities for the programming of improvements to the County’s transportation system. The MPO consists of twelve voting members representing the local governments within the County, two non-voting representatives from the Florida Department of Transportation (FDOT), and a non-voting representative from the Town of Orchid. Funding is through a Joint Participation Agreement for Federal Highway Planning (PL) funding. This is an agreement between FDOT and the MPO, which provides for the pass through of these federal funds. Dollars are approved on an annual basis. The percentage of Federal, State and local dollars varies from year to year.

2016/2017 Accomplishments • Prepared and adopted the 2017 Priority Projects report. • Completed the 2017 Congestion Management Process (CMP) Analysis. • Prepared and adopted a major amendment to the 2040 Long Range Transportation Plan (LRTP). • Prepared and adopted the MPO Transportation Improvement Program (TIP). • Completed the 2017 Transit Development Plan Annual (Minor) update. • Undertook the North County Hub alternatives study. • Completed the Re-Routing of 7 bus routes in preparation for the opening of the new GoLine Main Transit

Hub on 17th Street in Vero Beach. • Managed all activities of the MPO Governing Board, the three MPO advisory committees, and the

Transportation Disadvantaged Local Coordinating Board (TDLCB). Those activities included agenda and staff report development; board presentations; committee appointments; new member training; public involvement activities; and annual federal planning process certifications.

• Coordinated planning activities with FDOT for major FDOT-funded transportation projects, including the US 1 and I-95 widening projects, the approved Oslo Road IJR and Interchange Construction, US 1 (53rd Street – CR 510) and CR 510 (CR 512 – 58th Avenue) PD&E Studies, and the two-laning of 82nd Avenue.

• Obtained Safety Grant funding, developed a Bicycle/Pedestrian Safety Training Program, and conducted Safety training at 13 elementary schools involving over 3,000 students.

• Participated in FDOT, Treasure Coast, and Statewide regional planning efforts. • Adopted the 2040 Regional Long Range Transportation Plan. • Recognized as Outstanding Transportation Disadvantages Local Coordinating Board (TDLCB) by the

Commission for the Transportation Disadvantaged in Tallahassee, Florida.

2017/2018 Goals and Objectives • Maintain a continuing, cooperative, and comprehensive transportation process in the MPO area. • Manage MPO Governing Board and Advisory Committee activities. • Coordinate planning activities with FDOT for major transportation projects. • Conduct Bicycle/Pedestrian Safety Training throughout the County. • Participate in regional planning efforts. • Prepare and adopt the annual Priority Projects report. • Prepare and adopt the MPO Transportation Improvement Program (TIP). • Complete the 2018 Transit Development Plan Major Update. • Conduct a solicitation for Community Transportation Coordinator and Transit Provider.

234


METROPOLITAN PLANNING ORGANIZATION FUND 124



Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload MPO priorities under construction GG-3 6 5 5 6 Active Section 5307 Capital and Operating Grants GG-2 6 7 4 3 Public comments on work products GG-1 795 645 300 600 Efficiency Federal Transportation funding for IRC* GG-2 $83,670 $78,288 $67,121 $53,429 Cost per transit passenger/state ranking GG-2 $1.88/1 $2.29/2 $2.00/2 2.43/2 Effectiveness % of failing roadway links GG-4 0.00% 0.00% 0.00% 0.00% % links at 90% or more of capacity GG-4 1% 1% 1% 1% Number of Plans & Plan Updates completed GG-4 4 5 5 5 Program requirements met GG-4 100% 100% 100% 100% *First 3 years of TIP (minus local fund match), in ($000) Staffing




Federal Grants $589,677 $1,058,346 $1,840,887 $776,875 ($1,064,012) Other Sources 25 297,074 0 0 0 Total Revenues $589,702 $1,355,420 $1,840,887 $776,875 ($1,064,012)

Expenditures


Personal Services $396,834 $417,846 $467,492 $475,163 $7,671 Contractual Services 191,663 162,287 57,357 202,910 145,553 Operating Expenses 9,250 12,187 15,050 15,050 0 Supplies Expense 13,004 19,948 25,802 33,579 7,777 Other Expenses 20,124 47,338 23,058 50,173 27,115 Capital Outlay 230,362 219,580 1,252,128 0 (1,252,128) Total Expenditures $861,238 $879,186 $1,840,887 $776,875 ($1,064,012)

235


MULTI JURISDICTION TRUST FUND 126 Revenues


Judgments and Fines $58,799 $31,689 $0 $0 $0 Interest 583 116 0 0 0 Cash Forward 0 0 2,750 0 (2,750) Total Revenues $59,382 $31,805 $2,750 $0 ($2,750)

Expenditures


Transfer to Constitutional $22,394 $71,134 $2,750 $0 ($2,750) Transfer to Cities 0 82,136 0 0 0 Total Expenditures $22,394 $153,270 $2,750 $0 ($2,750)

This fund is for project generated criminal income (P.G.I.) by the Multi-Agency Criminal Enforcement Unit (M.A.C.E.). Under terms of the anti-drug grant, all revenue generated from property confiscated by the M.A.C.E. unit must be deposited in a separate fund. 75% of this money cannot be appropriated without permission from the State. NATIVE UPLANDS ACQUISITION FUND 127 Revenues


Interest $3,679 $4,197 $0 $0 $0 Non-Operating Sources 0 0 105,000 65,000 (40,000) Total Revenues $3,679 $4,197 $105,000 $65,000 ($40,000)

Expenditures


Operating Supplies $1,000 $2,510 $105,000 $65,000 ($40,000) Capital Outlay 0 113,868 0 0 0 Total Expenditures $1,000 $116,378 $105,000 $65,000 ($40,000)

236


BEACH RESTORATION FUND 128

Statement of Function The major function of Beach Restoration is the planning, permitting and construction of projects related to coastal protection. These projects include large-scale beach renourishment at critically eroding areas of the beach, dune restoration to mitigate storm damage and protect upland properties, and reviewing applications for coastal armoring. Beach Restoration also manages and executes the County's Habitat Preservation Plan (HCP) for the protection of sea turtles, which allows the County to regulate and issue permits for emergency shoreline protection measures when necessary. Beach Restoration also manages the County's artificial reef program and serves as a resource for citizens on the issues of beach erosion and coastal zone management.


Beach Project Design, Construction and Monitoring Related Activities

• Continued design and permitting on the Sector 5 Beach Restoration Project. • Conducted post construction physical and biological monitoring of the initial Sector 3 beach nourishment

project and Sector 3 Dune Repair Project (Year 2 post construction). • Conducted semiannual countywide beach profile surveys and aerials, as part of the monitoring program

identified in the County Beach Preservation Plan. • Solicited Request for Qualifications for profession coastal engineering services on the Sector 3 and Sector 7

Beach and Dune Restoration Projects.

Hurricane Recovery

• Conducted Preliminary Beach Damage Assessment reports following Hurricanes Matthew (October 2016) and Hurricane Irma ( September 2017)

• As a result of Hurricane Matthew (October 2016), completed the design, permitting, and construction of emergency dune repair projects at multiple County owned public beach parks.

• On the behalf of the State of Florida, issued 41 Emergency Final Order Permits to oceanfront residents to enable private emergency dune and crosswalk repair projects.

Artificial Reef Program

• Received a 10 year permit to construct new artificial reefs approximately 3 miles offshore and 5 miles south of Sebastian Inlet.

• Successfully deployed the County’s eleventh artificial reef.

Grant Related Activities

• Applied for and received Federal Emergency Management Agency (FEMA) funding commitment to repair the Sector 3 Beach and Dune Restoration Project ($5 Million), the Sector 5 Beach and Dune Restoration Project ($1 Million), and the Sector 7 Beach and Dune Restoration Project ($2.6 Million) following Hurricane Matthew.

• Assisted Keep Indian River Beautiful (KIRB) to obtain a $20,000 Lowes Improvement Grant to update Captain Forester Preserve and a $10,000 restoration grant for dune planting.

• Applied for and received a Sea Turtle Education grant to provide sea turtle education to 7th grade students across the County beginning the 17/18school year.

• Applied for and received a $1,000 Sea Turtle License Mini-Grant to purchase sea turtle education signs and outreach materials.

237



2016/2017 Accomplishments (Cont’d)

Sea Turtle Habitat Conservation Plan Related Activities

• Completed the thirteenth year of coordinating and implementing the four biological programs of the Habitat Conservation Plan for sea turtles: nest monitoring, light management, predator control and education.

• Completed eight months of sea turtle nest monitoring in the southern 11 miles of county shoreline under FWC Marine Turtle Permit #166.

• Implemented a new sea turtle monitoring database and digital data collection protocol, improving efficiencies. • Successfully expanded the sea turtle education for 5th grade curriculum from 6 to 9 local schools. • Supervised a team of 25 volunteers and three college level assistants who helped staff with sea turtle nesting

surveys, strandings and education activities. • Organized and conducted over 15 public sea turtle education events including digs and releases. • Worked with Municipalities to improve countywide sea turtle lighting impacts. • Updated the County Habitat Conservation Plan

Public Outreach Activities

• Organized educational public dune restoration events in which 30,000 sea oats were planted within county beach parks.

• Organized and collaborated with Keep Indian River Beautiful (KIRB) to conduct the 2nd annual coastal clean-up at Wabasso Causeway Park.

• Organized the 2nd annual Sebastian Lionfish Fest public education event, which over 550 people attended. • Continued social media outreach to inform residents and guests of Indian River of our ongoing and

upcoming events, projects, and post storm information. • Conducted 10 public presentations to HOAs and other organizations within the County.

Additional Activities

• Managed the repair of several damaged channel markers as required by the US Coast Guard. • Continued the installation of marker buoys on the Prefabricated Erosion Protection reef (PEP Reef). • Provided technical expertise in coastal engineering and coastal biology to the public, press, consultants,

county staff and state and federal agencies. • Staff was the recipient of the 2017 Environmental award for the Sebastian Lionfish Fest from KIRB. • Staff are active members of the Board of Directors on the Florida Shore and Beach Preservation

Association, Friends of the Archie Carr Wildlife Refuge, and Coastal Connections Inc.


Beach Project Design, Construction and Monitoring Related Activities

• Continue the design and permitting on the Sector 5 Beach Restoration Project. • Continue Sector 3 beach restoration post construction physical and biological monitoring. • Design, permit, and construct the Sector 3 beach restoration - reef mitigation project. • Select professional coastal engineering consultants to Design and permit Sectors 3 & 7 Beach and Dune

Restoration Projects to replace beach erosion caused from Hurricanes Matthew (2016) and Irma (2017). • Continue working with the Sebastian Inlet District to explore future management of Sectors 1 and 2 shoreline. • Continue beach profile survey as part of the monitoring program in the County Beach Preservation Plan.

238



2017/2018 Goals & Objectives (Cont’d)

Artificial Reef Program

• Continue to permit, construct, and promote artificial reefs offshore of Indian River County. • Coordinate reef monitoring programs to document reef success and exotic lionfish populations. • Complete design and permitting of several Oyster Reef/Living shoreline projects in the Indian River

Lagoon. Work with other County divisions to secure a staging site for Oyster restoration projects

Hurricane Recovery

• Continue to assist oceanfront residents in response to Hurricane Irma.

Grant Related Activities

• Secure grants for the Sector 5 Beach Restoration Project. • Secure grants to continue required post construction monitoring of the Sector 3 Beach Restoration Project. • Secure grants to continue expansion of the County’s offshore artificial recreational reefs. • Secure a grant to provide sea turtle friendly lighting along the City of Vero Beach’s Jaycee Park. • Secure grant funding to assist City of Vero Beach in conducting professional lighting surveys in coordination

with HCP lighting surveys

Sea Turtle Habitat Conservation Plan Related Activities

• Continue sea turtle monitoring under Habitat Conservation Plan. • Continue guest speaker presentations about sea turtles within county schools. • Continue Sea Turtle Trunk Programs for 5th and 7th grade within county public and private schools. • Continue public presentations about sea turtles with HOA’s, Condo Associations, City and County officials,

and local businesses.

Public Outreach Activities

• Continue to implement public outreach programs on sea turtles, natural resources, and dune vegetation. • Partner with local nonprofit to organize and conduct the third annual Sebastian Lionfish Fest. • Continue to work with KIRB to conduct annual coastal cleanups to remove debris from public waterways and

secure community improvement grants. • Partner with local nonprofits to implement oyster recycling and restoration projects within the lagoon.

Additional Activities

• Explore and implement opportunities to improve the overall health and water quality within the Indian River Lagoon.

• Continue maintenance of channel markers as required by the US Coast Guard • Continue to monitor and install marker buoys on the PEP reef. • Continue to provide technical expertise in coastal engineering and coastal biology to the public, press,

consultants, county staff and state and federal agencies. • Continue representing the County while on the Board of Directors for the Florida Shore and Beach

Preservation Association, Friends of the Archie Carr Wildlife Refuge, and Coastal Connections Inc.

239


BEACH RESTORATION FUND 128 Goal link guide located on page 32


Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload Projects under design CR-1 1 2 2 2 Construction projects completed CR-1 1 1 1 0

Current beach restoration projects (miles) CR-1 2 0 0 0

Sea turtle nesting beach monitored (miles) CR-3 22.5 22.5 22.5 22.5 Number of sea turtle nests monitored CR-3 6,967 7,496 8,600 7,200

Efficiency Amount of grants received CR-5 $500,000 $1,825,000 $8,600,000 $4,000,000 Offshore Artificial Reef Program – New Reefs permitted and constructed CR-5 1 0 1 2

Hours of staff Community Outreach CR-2 494 520 2,040 1,500 Value of volunteer hours served CR-6 $8,064 *$11,481 **$40,308 **$34,050

Effectiveness % of critically eroded beaches restored in the last five years CR-1 50% 50% 50% 50%

% of beaches currently monitored CR-3 100% 100% 100% 100% In compliance with Habitat Conservation Plan CR-3 Yes Yes Yes Yes In compliance with post construction project monitoring CR-3 Yes Yes Yes Yes

*Value based on $22.08/hour - Source: http://independentsector.org/volunteer_time **Value based on $22.70/hour - Source: http://independentsector.org/volunteer_time Staffing



240

http://independentsector.org/volunteer_time

http://independentsector.org/volunteer_time


BEACH RESTORATION FUND 128 Revenues


Sales, Use and Fuel Taxes $850,163 $912,559 $905,000 $928,125 $23,125 State Grants 5,471,323 1,843,587 900,000 0 (900,000) Interest 22,097 56,429 10,000 10,000 0 Other Miscellaneous Revenue 1,650 5,469 0 0 0 Fund Transfers 118,235 123,947 117,554 190,499 72,945 Non-Operating Sources 0 0 1,185,288 2,527,222 1,341,934 Total Revenues $6,463,468 $2,941,991 $3,117,842 $3,655,846 $538,004

Expenditures


Personal Services $143,364 $154,797 $162,768 $253,999 $91,231 Contractual Services 495,549 560,584 1,088,052 1,485,000 396,948 Operating Expense 4,810 5,493 15,419 18,018 2,599 Supplies Expense 11,589 25,247 20,581 25,093 4,512 Other Expenses 1,246 1,391 4,522 6,386 1,864 Capital Outlay 3,542,349 26,425 1,826,500 1,867,350 40,850 Total Expenditures $4,198,907 $773,937 $3,117,842 $3,655,846 $538,004

241


COMMUNITY DEVELOPMENT BLOCK GRANT FUND 129 Revenues


Federal Grants $0 $0 $0 $0 $0 Interest 155 242 0 0 0

Other Miscellaneous Revenue 45,994 20,809 0 0 0 Other Sources 0 0 62,343 0 (62,343) Total Revenues $46,149 $21,051 $62,343 $0 ($62,343)

Expenditures Actual Actual Budget Budget Change from

Fund Department Name 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year 129-138 Housing Rehabilitation

Personal Services $0 $0 $0 $0 $0 Contractual Expenses 4,635 1,922 62,343 0 (62,343) Operating Expenses 0 0 0 0 0 Supplies Expenses 0 0 0 0 0 Other Expenses 0 0 0 0 0 Grants and Aids 10 10 0 0 0 Total Expenditures $4,645 $1,932 $62,343 $0 ($62,343)

COMMUNITY DEVELOPMENT BLOCK GRANT-HOUSING REHABILITATION FUND 130 Revenues


Federal Grants $0 $0 $0 $0 $0 Interest 0 105 0 0 0 Program Income 38,528 38,528 0 0 0 Other Sources 0 0 0 0 0 Total Revenues $38,528 $38,633 $0 $0 $0

Expenditures


130-138 Housing Rehabilitation Contractual Expenses $213 $0 $0 $0 $0 Operating Expenses 4,671 1,992 0 0 0 Grants and Aids 0 0 0 0 0 Total Expenditures $4,884 $1,992 $0 $0 $0

242


FLORIDA BOATING IMPROVEMENT PROGRAM FUND 133 Revenues


State Shared Revenues $70,656 $74,965 $64,000 $70,000 $6,000 Grants 0 51,800 75,000 0 (75,000) Interest 5,181 5,777 0 0 0 Non-Operating Sources 0 1,700 221,704 282,100 60,396 Total Revenues $75,837 $134,242 $360,704 $352,100 ($8,604)

Expenditures


Operating Expenses $71,562 $152,595 $65,100 $52,100 ($13,000) Capital Outlay 3,585 396 295,604 300,000 4,396 Other Uses 57,075 0 0 0 0 Total Expenditures $132,222 $152,991 $360,704 $352,100 ($8,604)

LIBRARY BEQUESTS FUND 134 Revenues


Interest $62 $44 $0 $0 $0 Library Bequests 0 0 0 0 0 Other Sources 0 0 2,830 0 (2,830) Total Revenues $62 $44 $2,830 $0 ($2,830)

Expenditures


134-109 Main Library Operating Expense $19,750 $0 $0 $0 $0

134-112 North County Library Operating Expense $14,287 7,955 2,830 0 0 Total Expenditures $34,037 $7,955 $2,830 $0 $0

243


DISABLED ACCESS PROGRAMS FUND 135 Revenues


Fines and Forfeitures $1,910 $1,298 $0 $0 $0 Interest 284 358 0 0 0 Other Sources 0 0 20,000 20,000 0 Total Revenues $2,194 $1,656 $20,000 $20,000 $0

Expenditures


Other Professional Services $0 $0 $20,000 $20,000 $0 Total Expenditures $0 $0 $20,000 $20,000 $0

INTERGOVERNMENTAL GRANTS FUND 136 Revenues


Federal Grants $852,879 $795,558 $798,578 $641,039 ($157,539) Total Revenues $852,879 $795,558 $798,578 $641,039 ($157,539)

Expenditures


136-163 HUD Homeless Assist Grant Operating Expense $294,747 $349,562 $700,164 $172,839 ($527,325) Grants and Aids 558,133 445,995 98,414 468,200 369,786

Total Expenditures $852,880 $795,557 $798,578 $641,039 ($157,539)

244


TRAFFIC EDUCATION PROGRAM FUND 137 Revenues


Fines & Forfeitures $31,987 $64,510 $60,000 $60,000 $0 Interest 60 264 0 0 0 Other Sources 0 0 1,350 (3,000) (4,350) Total Revenues $32,046 $64,774 $61,350 $57,000 ($4,350)

Expenditures


137-110 Grants and Aids $6,230 $60,000 $61,350 $48,000 ($13,350) Reserve for Contingency 0 0 0 9,000 9,000

Total Expenditures $6,230 $60,000 $61,350 $57,000 ($4,350) COURT FACILITY SURCHARGE FUND FUND 140 Revenues


Circuit Civil Court Facility Fee $179,757 $157,256 $160,000 $155,000 ($5,000) Interest 2,408 2,725 1,000 1,000 0 Other Sources 0 0 206,561 0 (206,561) Total Revenues $182,165 $159,981 $376,561 $156,000 ($220,561)

Expenditures

Actual Actual Budget Budget Change from Dept. Department Name 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

140-220 Facilities Management $304,406 $21,476 $223,670 $19,683 ($203,987) 140-901 Guardian Ad Litem 42,497 45,899 52,340 47,411 (4,929) 140-901 Court Administration 26,675 6,033 31,675 15,000 (16,675) 140-903 State Attorney 62,381 64,252 64,741 69,647 4,906 140-904 Public Defender 3,897 4,015 4,135 4,259 124 Total Expenditures $439,857 $141,676 $376,561 $156,000 ($220,561)

245


ADDITIONAL COURT COSTS FUND 141 Revenues


Additional Court Costs $83,815 $88,411 $84,000 $86,600 $2,600 Interest Earnings 353 460 500 500 0 Non-Operating Sources 0 0 38,376 45,361 6,985 Total Revenues $84,168 $88,871 $122,876 $132,461 $9,585

Expenditures


141-901 Grants and Aid $72,674 $58,650 $94,876 $104,461 $9,585 141-906 Legal Aid Services 27,939 29,470 28,000 28,000 0 Total Expenditures $100,613 $88,120 $122,876 $132,461 $9,585

COURT TECHNOLOGY FUND FUND 142 Revenues


Recording Fee $283,046 $297,568 $285,000 $315,000 $30,000 Interest 924 880 500 500 0 Non-Operating Sources 0 0 86,459 68,274 (18,185) Total Revenues $283,970 $298,448 $371,959 $383,774 $11,815

Expenditures


142-901 Court Administration $196,055 $201,787 $196,494 $152,069 ($44,425) 142-901 Guardian Ad Litem 24,629 27,049 19,638 21,980 2,342 142-903 State Attorney 66,908 74,908 81,090 136,812 55,722 142-904 Public Defender 73,375 72,825 74,737 72,913 (1,824) Total Expenditures $360,967 $376,570 $371,959 $383,774 $11,815

246


LAND ACQUISITION SERIES 2004 REFERENDUM FUND 145 Revenues


Grants $0 $15,000 $0 $0 $0 Interest Income 742 648 0 0 0 Miscellaneous 40,294 0 0 0 0 Non-Operating Sources 0 0 65,000 45,000 (20,000) Total Revenues $41,036 $15,648 $65,000 $45,000 ($20,000)

Expenditures


145-146 Land Acquisition Operating Expense $75,453 $25,726 40,000 20,000 ($20,000) Capital Outlay 0 0 25,000 25,000 0

Total Expenditures $75,453 $25,726 $65,000 $45,000 ($20,000)

247


EAST GIFFORD STORMWATER WATERSHED M.S.B.U. Revenues

Fund 171 East Gifford

Stormwater Watershed Actual

2014/2015 Actual

2015/2016 Budget

2016/2017 Budget


Assessment Fee $1,104 $1,016 $990 $990 $0 Interest 88 114 0 0 0 Other Sources 0 0 18,950 18,953 3 Total Revenues $1,192 $1,130 $19,940 $19,943 $3 Expenditures

Fund 171 East Gifford

Stormwater Watershed Actual

2014/2015 Actual

2015/2016 Budget

2016/2017 Budget


Drainage Systems $0 $0 $19,881 $19,881 $0 Transfer to Constitutional 54 50 59 62 3 Total Expenditures $54 $50 $19,940 $19,943 $3 Per Parcel/Acreage Charge $10.00 $10.00 $10.00 $10.00 $0

OCEANSIDE STREET PAVING M.S.B.U.

Revenues Fund 179 Actual Actual Budget Budget Change from Oceanside 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

Assessment Fee $0 $16,742 $17,334 $17,334 $0 Interest 0 77 43 43 0 Non-Operating Sources 0 0 (622) (619) 3 Total Revenues $0 $16,820 $16,755 $16,758 $3

Expenditures

Fund 179 Actual Actual Budget Budget Change from Oceanside 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

Operating Expenses $0 $2,353 $16,408 $16,408 $0 Transfer to Constitutional 0 160 347 350 3 Total Expenditures $0 $0 $16,755 $16,758 $3

Per Lot Charge $0 $472.00 $472.00 $472.00 $0

248


VERO LAKE ESTATES M.S.B.U.

Revenues Fund 185 Actual Actual Budget Budget Change from

Vero Lakes Estates 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year Assessment Fee $246,801 $246,446 $251,000 $251,000 $0 Interest 5,773 4,002 3,000 3,000 0 Non-Operating Sources 0 364,823 221,637 677,617 455,980 Total Revenues $252,574 $615,271 $475,637 $931,617 $455,980

Expenditures

Fund 185 Actual Actual Budget Budget Change from Vero Lakes Estates 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

Operating Expenses $21,471 $12,985 $16,043 $16,043 $0 Petition Paving 746,016 722,248 444,147 900,000 455,853 Capital Outlay 0 0 10,812 10,812 0 Transfer to Constitutional 4,280 3,991 4,635 4,762 127 Total Expenditures $771,767 $739,224 $475,637 $931,617 $455,980

Per Parcel/Acreage Charge $50.00 $50.00 $50.00 $50.00 $0.00

249


STREETLIGHTING DISTRICTS

Revenues Fund 180 Actual Actual Budget Budget Change from Oslo Park 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

Interest $0 $55 $20 $20 $0 Assessment Fee 0 40,995 42,535 42,535 0 Non-Operating Sources 0 0 (2,128) (2,128) 0 Total Revenues $0 $41,050 $40,427 $40,427 $0 Expenditures Operating Expenses $0 $30,731 $38,449 $38,449 $0 Transfer to Constitutional 0 1,059 1,306 1,351 45 Reserve for Contingency 0 0 672 627 (45) Total Expenditures $0 $31,790 $40,427 $40,427 $0 Per Lot Charge $0 $25.47 $25.47 $25.47 $0

Revenues Fund 181 Actual Actual Budget Budget Change from Gifford 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

Interest $692 $906 $300 $300 $0 Assessment Fee 71,142 71,649 71,825 71,825 0 Non-Operating Sources 0 0 55,369 55,426 57 Total Revenues $71,833 $72,556 $127,494 $127,551 $57 Expenditures Contractual Services $1,000 $1,000 $1,000 $1,000 $0 Operating Expenses 57,916 59,542 74,685 74,685 0 Capital Outlay 0 0 50,000 50,000 0 Transfer to Constitutional 1,680 1,577 1,809 1,866 57 Total Expenditures $60,596 $62,119 $127,494 $127,551 $57 Per Parcel/Acreage Charge $25.00 $25.00 $25.00 $25.00 $0.00

250


STREETLIGHTING DISTRICTS Revenues

Fund 182 Actual Actual Budget Budget Change from Laurelwood 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

Interest $12 $15 $15 $15 $0 Assessment Fee 7,333 7,336 9,108 9,108 0

Non-Operating Sources 0 0 (452) (456) (4) Total Revenues $7,345 $7,351 $8,671 $8,667 (4) Expenditures Operating Expenses $7,233 $7,284 $8,365 $8,365 $0 Transfer to Constitutional 182 170 186 192 6 Cash Forward 0 0 120 110 (10) Total Expenditures $7,414 $7,454 $8,671 $8,667 (4) Per Parcel/Acreage Charge $30.00 $30.00 $36.00 $36.00 $0.00 Revenues

Fund 183 Actual Actual Budget Budget Change from Rockridge 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

Interest $345 $427 $150 $200 $50 Assessment Fee 3,010 3,003 3,104 3,104 0 Non-Operating Sources 0 0 381 341 (40) Total Revenues $3,354 $3,430 $3,635 $3,645 $10 Expenditures Operating Expenses $2,551 $2,541 $3,396 $3,396 $0 Transfer to Constitutional 213 198 239 249 10 Total Expenditures $2,764 $2,739 $3,635 $3,645 $10 Per Parcel/Acreage Charge $8.00 $8.00 $8.00 $8.00 $0.00

251



Fund 184 Actual Actual Budget Budget Change from Vero Highlands 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

Interest $115 $164 $100 $150 $50 Assessment Fee 80,272 80,454 90,396 90,396 0 Non-Operating Sources 0 0 (2,678) (2,665) 13 Total Revenues $80,386 $80,618 $87,818 $87,881 $63 Expenditures Contractual Services $1,000 $1,000 $1,000 $1,000 $0 Operating Expenses 74,800 74,383 84,910 84,910 0 Transfer to Constitutional 1,785 1,677 1,908 1,971 63 Total Expenditures $77,586 $77,060 $87,818 $87,881 $63 Per Parcel/Acreage Charge $33.00 $33.00 $36.00 $36.00 $0.00 Revenues

Fund 186 Actual Actual Budget Budget Change from Porpoise Point 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

Interest $53 $65 $40 $40 $0 Assessment Fee 350 351 363 363 0 Non-Operating Sources 0 0 210 210 0 Total Revenues $403 $416 $613 $613 $0 Expenditures Contractual Services $80 $80 $80 $80 $0 Operating Expenses 268 268 509 509 0 Transfer to Constitutional 17 17 24 24 0 Total Expenditures $365 $364 $613 $613 $0 Per Parcel/Acreage Charge $11.00 $11.00 $11.00 $11.00 $0.00

252



Fund 187 Actual Actual Budget Budget Change from Single Light Districts 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

Interest $8 $12 $6 $6 $0 Contributions 2,440 2,440 2,440 2,440 0 Non-Operating Sources 0 0 (46) (46) 0 Total Revenues $2,448 $2,451 $2,400 $2,400 $0 Expenditures Contractual Services $50 $50 $50 $50 $0 Operating Expenses 2,266 2,266 2,350 2,350 0 Total Expenditures $2,316 $2,316 $2,400 $2,400 $0

Revenues

Fund 188 Actual Actual Budget Budget Change from Laurel Court 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

Interest $4 $4 $3 $3 $0 Assessment Fee 810 807 1,209 1,209 0 Non-Operating Sources 0 0 23 24 1 Total Revenues $814 $811 $1,235 $1,236 $1 Expenditures Contractual Services $80 $80 $80 $80 $0 Operating Expenses 975 980 1,125 1,125 0 Transfer to Constitutional 21 20 30 31 1 Total Expenditures $1,077 $1,080 $1,235 $1,236 $1 Per Parcel/Acreage Charge $27.00 $27.00 $39.00 $39.00 $0.00

253



Revenues

Fund 189 Actual Actual Budget Budget Change from Tierra Linda 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

Interest $21 $19 $10 $10 $0 Assessment Fee 1,356 1,358 1,943 2,613 670 Non-Operating Sources 0 0 929 261 (668) Total Revenues $1,377 $1,378 $2,882 $2,884 $2 Expenditures Contractual Services $80 $80 $80 $80 $0 Operating Expenses 2,370 2,387 2,750 2,750 0 Transfer to Constitutional 44 40 52 54 2 Total Expenditures $2,494 $2,507 $2,882 $2,884 $2 Per Parcel/Acreage Charge $21.00 $21.00 $29.00 $39.00 $10.00 Revenues

Fund 190 Actual Actual Budget Budget Change from Vero Shores 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

Interest $46 $49 $25 $25 $0 Assessment Fee 3,800 3,768 4,968 4,968 0 Non-Operating Sources 0 0 1,215 1,201 (14) Total Revenues $3,846 $3,817 $6,208 $6,194 ($14) Expenditures Contractual Services $100 $100 $100 $100 $0 Operating Expenses 4,919 4,888 5,948 5,948 0 Transfer to Constitutional 130 121 160 146 (14) Total Expenditures $5,149 $5,109 $6,208 $6,194 ($14) Per Parcel/Acreage Charge $19.00 $19.00 $24.00 $24.00 $0.00

254



Fund 191 Actual Actual Budget Budget Change from Ixora 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

Interest $58 $63 $35 $35 $0 Assessment Fee 4,588 4,529 5,500 5,500 0 Non-Operating Sources 0 0 1,560 1,566 6 Total Revenues $4,645 $4,592 $7,095 $7,101 $6 Expenditures Contractual Services $100 $100 $100 $100 $0 Operating Expenses 5,917 5,913 6,800 6,800 0 Transfer to Constitutional 170 159 195 201 6 Total Expenditures $6,188 $6,171 $7,095 $7,101 $6 Per Parcel/Acreage Charge $17.00 $17.00 $20.00 $20.00 $0.00 Revenues

Fund 192 Actual Actual Budget Budget Change from Royal Poinciana 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

Interest $52 $59 $30 $30 $0 Assessment Fee 12,453 12,415 15,717 15,717 0 Non-Operating Sources 0 0 (104) (93) 11 Total Revenues $12,505 $12,474 $15,643 $15,654 $11 Expenditures Contractual Services $250 $250 $250 $250 $0 Operating Expenses 13,175 13,199 15,090 15,090 0 Transfer to Constitutional 294 273 303 314 11 Total Expenditures $13,719 $13,722 $15,643 $15,654 $11 Per Parcel/Acreage Charge $32.00 $32.00 $39.00 $39.00 $0.00

255



Fund 193 Actual Actual Budget Budget Change from Roseland 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

Interest $59 $69 $35 $35 $0 Assessment Fee 704 712 732 732 0 Non-Operating Sources 0 0 1,070 1,070 0 Total Revenues $763 $781 $1,837 $1,837 $0 Expenditures Contractual Services $75 $75 $75 $75 $0 Operating Expenses 1,090 1,177 1,445 1,445 0 Transfer to Constitutional 291 272 317 317 0 Total Expenditures $1,455 $1,525 $1,837 $1,837 $0 Per Parcel/Acreage Charge $1.00 $1.00 $1.00 $1.00 $0.00 Revenues

Fund 194 Actual Actual Budget Budget Change from Whispering Pines 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

Interest $26 $30 $15 $15 $0 Assessment Fee 1,080 1,080 1,120 1,120 0 Non-Operating Sources 0 0 568 568 0 Total Revenues $1,106 $1,110 $1,703 $1,703 $0 Expenditures Contractual Services $75 $75 $75 $75 $0 Operating Expenses 1,364 1,365 1,565 1,565 0 Transfer to Constitutional 42 40 63 63 0 Total Expenditures $1,481 $1,480 $1,703 $1,703 $0 Per Parcel/Acreage Charge $16.00 $16.00 $16.00 $16.00 $0.00

256



Fund 195 Actual Actual Budget Budget Change from Moorings 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

Interest $631 $760 $350 $500 $150 Assessment Fee 11,719 11,722 12,140 12,140 0 Non-Operating Sources 0 0 6,412 6,145 (267) Total Revenues $12,350 $12,482 $18,902 $18,785 ($117) Expenditures Contractual Services $500 $500 $500 $500 $0 Operating Expenses 14,070 14,070 17,510 17,510 0 Transfer to Constitutional 680 639 892 775 (117) Total Expenditures $15,250 $15,210 $18,902 $18,785 ($117) Per Parcel/Acreage Charge $10.00 $10.00 $10.00 $10.00 $0.00 Revenues

Fund 196 Actual Actual Budget Budget Change from Walker's Glen 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

Interest $45 $56 $25 $25 $0 Assessment Fee 1,295 1,294 1,342 1,342 0 Non-Operating Sources 0 0 717 717 0 Total Revenues $1,341 $1,350 $2,084 $2,084 $0

Expenditures Contractual Services $75 $75 $75 $75 $0 Operating Expenses 1,236 1,236 1,950 1,950 0 Transfer to Constitutional 40 38 59 59 0 Total Expenditures $1,351 $1,348 $2,084 $2,084 $0 Per Parcel/Acreage Charge $22.00 $22.00 $22.00 $22.00 $0.00

257



Fund 197 Actual Actual Budget Budget Change from Glendale Lakes 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

Interest $31 $39 $15 $15 $0 Assessment Fee 3,245 3,244 3,360 3,360 0 Non-Operating Sources 0 0 550 553 3 Total Revenues $3,276 $3,283 $3,925 $3,928 $3 Expenditures Contractual Services $75 $75 $75 $75 $0 Operating Expenses 3,075 2,911 3,770 3,770 0 Transfer to Constitutional 67 65 80 83 3 Total Expenditures $3,217 $3,051 $3,925 $3,928 $3 Per Parcel/Acreage Charge $40.00 $40.00 $40.00 $40.00 $0.00 Revenues

Fund 198 Actual Actual Budget Budget Change from Floralton Beach 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

Interest $6 $10 $6 $6 $0 Assessment Fee 2,610 2,663 2,700 2,700 0 Non-Operating Sources 0 0 (135) (135) 0 Total Revenues $2,616 $2,673 $2,571 $2,571 $0 Expenditures Contractual Services $75 $75 $75 $75 $0 Operating Expenses 2,101 2,101 2,345 2,345 0 Cash Forward 0 0 103 101 (2) Transfer to Constitutional 43 42 48 50 2 Total Expenditures $2,219 $2,218 $2,571 $2,571 $0 Per Parcel/Acreage Charge $50.00 $50.00 $50.00 $50.00 $0.00

258



Fund 199 Actual Actual Budget Budget Change from West Wabasso 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

Interest $102 $136 $50 $75 $25 Assessment Fee 7,919 7,852 7,833 7,833 0 Non-Operating Sources 0 0 (389) (395) (6) Total Revenues $8,022 $7,988 $7,494 $7,513 $19 Expenditures Contractual Services $100 $100 $100 $100 $0 Operating Expenses 6,003 5,979 6,885 6,885 0 Cash Forward 0 0 196 208 12 Transfer to Constitutional 216 201 313 320 7 Total Expenditures $6,319 $6,280 $7,494 $7,513 $19 Per Parcel/Acreage Charge $21.00 $21.00 $21.00 $21.00 $0.00 `

259


CAPITAL RESERVE FUND FUND 308 Statement of Function This capital reserve account is part of a Capital Reserve Agreement between the County and Minor League Baseball. At the option of Minor League Baseball, these funds held under the Reserve Agreement may be used to pay the costs of additional improvements not funded by the County. This fund accounts for these expenditures. Revenues


State Shared Revenues $125,000 $125,000 $125,000 $125,000 $0 Non-Operating Sources 128,249 125,000 125,000 125,000 0) Total Revenues $253,249 $250,000 $250,000 $250,000 $0

Expenditures


Project Expenditures $447,505 $171,687 $250,000 $250,000 $0 Total Expenditures $447,505 $171,687 $250,000 $250,000 $0

260

2017/2018 Budget Other Debt Service Funds Detail

REFUND AND IMPROVEMENT BOND FUND 204 Statement of Function This fund accounts for the debt service payments for general governmental bonds. Since fiscal year 2002/2003 this fund has housed the Series 2001 Spring Training Facility Revenue Bonds. These bonds were issued in August 2001. They provide funding, along with other sources for the acquisition, renovation, and expansion of the Dodgertown Spring Training Facility .Fourth Cent Tourist Tax, and state payments in accordance with Chapter 212.20, F.S. have been pledged to this issue. On August 20, 2013 the Board of County Commissioners approved partially paying off $2,275,000 of the bond issue from General Fund monies. The early payoff of these bonds make approximately $380,000 additional Half-Cent Sales Tax revenue available each year, in addition to a reduction in interest expenses. Revenues


Sales, Use And Fuel Taxes $566,775 $608,373 $603,333 $618,750 $15,417 State Shared Revenues 500,004 500,004 500,000 500,000 0 Interest 8,642 11,768 0 0 0 Non Operating Sources 0 0 (55,167) (55,938) (771) Total Revenues $1,075,421 $1,120,145 $1,048,166 $1,062,812 $14,646

Expenditures


Debt Service $852,375 $852,044 $1,048,166 $1,062,812 $14,646 Total Expenditures $852,375 $852,044 $1,048,166 $1,062,812 $14,646

261

2017/2018 Budget Capital Projects Funds Detail

OPTIONAL SALES TAX FUND 315 Statement of Function Indian River County voters passed the Optional One-Cent Sales Tax in March 1989 to be used for infrastructure needs of the County. The tax is effective for a fifteen-year period. In November of 2002, an extension was approved by voter referendum to extend the Optional One-Cent Sales Tax another 15 years until December 31, 2019. The voters approved another extension of 15 years at the Presidential Election in November 2016. The additional one cent sales tax will be in effect until December 31, 2034. The projects selected are those that would have generally required use of tax dollars in order to complete. Operating expenses, once the projects are complete, are absorbed by various departments in the taxing funds. Some projects completed with the use of the Optional Sales Tax are: construction of the Courthouse, numerous County roads, the new Health Building, several parks, Fire Station 11 on Orchid Island, right-of-way purchases for Kings Highway and other road projects, the 800 MHz emergency communications system, partial funding of the PEP Reef, expansions to the Main and North County Libraries, construction of the North County Recreation Complex, construction of the Fleet Management facility, construction of the new County Administration Buildings, beach restoration projects, construction of Fire/EMS Stations, expansion of the Indian River County Jail and the Intergenerational Facility. Current and future projects that will use Optional Sales Tax funding include stormwater projects, road projects, and replacement vehicles for the Sheriff’s Office.


Revenue Type 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year Sales, Use and Fuel Taxes $16,190,352 $16,858,894 $15,300,000 $16,500,000 $1,200,000 Federal Grants 0 1,394,788 144,000 0 (144,000) State Grants 317,741 521,191 0 0 0 Interest 267,178 355,337 100,000 150,000 50,000 Other Miscellaneous Revenue 89,002 2,477,002 1,200,250 0 (1,200,250) Non Operating Sources 0 0 28,578,871 16,040,569 (12,538,3020 Total Revenues $16,864,273 $21,607,212 $45,323,121 $32,690,569 ($12,632,552)

262

2017/2018 Budget Capital Projects Funds Detail

OPTIONAL SALES TAX FUND 315 Expenditures


315-109 Main Library Capital Outlay $222,479 $5,578 0 0 $0

315-110 Agencies Capital Outlay 24,898 5,141 0 83,333 83,000

315-120 Fire Services Capital Outlay 703,885 1,211,102 5,744,002 2,440,600 (3,303,402)

315-199 Reserves B.C.C. Fund Transfer 128,249 125,000 125,000 125,000 0 Cash Forward – Sept. 30 0

315-210 Parks Capital Outlay 1,416,762 8,066,227 3,863,385 450,000 (3,413,385)

315-214 Road and Bridges Right of Way Purchase 160,542 319,414 4,751,700 4,350,000 (401,7000 Project Expenditures 1,652,638 3,161,683 11,901,319 19,145,822 7,244,503

315-217 Sanitary Landfill Project Expenditures 182,529 112,971 381,079 381,079 0

315-220 Facilities Management Project Expenditures 451,266 335,239 9,419,934 1,371,892 (8,048,042)

315-243 Public Works Capital Outlay 358,729 112,036 5,968,750 2,043,500 (3,925,250)

315-245 Traffic Engineering Capital Outlay 29,024 0 0 0 0

315-268 Wastewater Collection Capital Outlay 0 0 393,479 820,000 426,521

315-300 Clerk of Court Capital Outlay 67,195 20,820 0 0 0

315-600 Sheriff Capital Outlay 1,258,056 1,079,096 1,374,473 1,479,343 104,870

315-700 Supervisor of Elections Capital Outlay 106,845 0 1,400,000 0 (1,400,000) Total Expenditures $6,763,097 $14,554,307 $45,323,121 $32,690,569 ($12,632,552)

263

2017/2018 Budget Enterprise Funds Detail

GOLF COURSE ORGANIZATION CHART

A


Revenue Type 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year Physical Environment Revenues $2,266 $213 $490 $418 ($72) Culture/Recreation Revenues 3,211,711 3,207,190 2,930,800 3,019,800 89,000 Interest 3,191 3,732 2,000 2,000 0 Disposition of Fixed Assets 3,702 25 0 0 0 Other Miscellaneous Revenue 21,901 33,227 22,000 22,000 0 Non Operating Sources 0 0 (139,429) (152,211) (12,782) Total Revenues $3,242,773 $3,234,388 $2,815,861 $2,892,007 $76,146

Expenditures by Department

Actual Actual Budget Budget Change from Dept Department Name 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year 221 Golf Course Maintenance $1,265,788 $1,303,662 $1,371,251 $1,446,901 $75,650 236 Administration/Clubhouse Operations 1,232,609 1,321,060 1,444,610 1,445,106 496

Total Expenditures $2,498,397 $2,624,722 $2,815,861 $2,892,007 $76,146



General Services

Golf Professional

Golf Course Operations Golf Course Clubhouse

264


GOLF COURSE – OPERATIONS Statement of Function Indian River County operates a 36-hole public golf course through the establishment of an enterprise fund. This structuring provides that costs are paid from user charges rather than general governmental revenues. The golf complex includes a 7,000 square-foot clubhouse, golf cart building and maintenance building. The organization of the fund is divided into two areas: maintenance (operations) and clubhouse services. Golf Course maintenance and upkeep were contracted out to a private company beginning July 1, 1996. This maintenance contract and other operating costs of the facility are recorded in this department. 2016/2017 Accomplishments • Received a four star rating from Golf Digest’s Places To Play • Received Scripps Reader’s Choice Award as Best Public Facility on Treasure Coast • Replaced the Irrigation system and pump station on the Lakes Course • Added Gold tee locations on Dunes #14 and #16 • Continued removal of Brazilian Pepper trees on both courses • Replaced the bridge on #17 Lakes 2017/2018 Goals and Objectives • Maintain the recognized position as the finest public golf course facility in Florida. • Provide a quality golf experience for all residents and visitors of Indian River County. • Maintain our status as a certified Audubon Cooperative Sanctuary. • Install a new bathroom on the Lakes Course between holes #4 and #5

Expenditures


Contractual Services $1,027,972 $1,065,053 $1,107,901 $1,107,901 $0 Supplies Expense 122,470 87,987 125,000 125,000 0 Depreciation 73,616 84,686 88,000 139,000 51,000 Golf Renewal & Replacement 41,730 65,935 50,350 75,000 24,650 Total Expenditures $1,265,788 $1,303,662 $1,371,251 $1,446,901 $75,650

265


GOLF COURSE - CLUBHOUSE 2016/2017 Accomplishments • Finished another successful year of tournaments with sold out events such as the Treasure Coast Father/Son

Championship • Received the South Florida Section Merchandiser of the Year for a fourth time • Received a four star rating from Golf Digest’s Places To Play • Received Scripps Reader’s Choice Award and also the Hometown News ”Best of the Best” award 2017/2018 Goals and Objectives • Maintain the recognized position as the finest public golf course facility in Florida. • Attract and Promote competitive and charitable golf events throughout the year. • Provide a quality golf experience for all residents and visitors of Indian River County. • Continue the success of the youth golf program.


2014/15 Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload Total rounds played CR-2 93,739 91,426 96,332 95,000 # of I.D. cards issued CR-2 2,400 2,443 2,461 2,400 Total rain days N/A 36 36 31 36 Efficiency Revenues as % of expenses CR-5 129% 124% 122% 123% Cost of service per rounds played CR-5 $13.15 $14.45 $15.00 $15.21 Effectiveness Received four star rating from Golf Digest’s Places to Play CR-1 Yes Yes Yes Yes

Received Scripps Reader’s Choice Award as Best Public Facility on the Treasure Coast

CR-1 Yes Yes Yes Yes

Certified Audubon Cooperative Sanctuary CR-1 Yes Yes Yes Yes

266


GOLF COURSE - CLUBHOUSE Staffing Actual Actual Budget Budget Change from

2014/2015 2015/2016 2016/2017 2017/2018 7Prior Year Department Total FT 3 3 3 3 0 Expenditures


Personal Services $505,367 $571,289 $669,992 $638,478 ($31,514) Contractual Services 86,061 86,017 102,061 91,335 (10,726) Operating Expenses 145,977 144,123 152,865 150,212 (2,653) Supplies Expense 381,725 414,612 371,886 378,879 3,993 Depreciation 79,081 67,794 80,000 89,000 9,000 Communications Expense 570 707 1,500 1,500 0 Debt Service 33,828 17,410 5,825 19,999 14,174 Other Expenses 0 19,108 57,481 75,703 18,222 Total Expenditures $1,232,609 $1,321,060 $1,444,610 $1,445,106 $496

267


COUNTY BUILDING DEPARTMENT Statement of Function It is the responsibility of the County Building Division to enforce the Florida Building Codes required by the state and adopted by the County. The Florida Building Code covers all types of construction and includes provisions relating to plumbing, electrical, mechanical, building, and other activities, as well as Florida Accessibility Code and Florida Energy Code provisions. Enforcement involves reviewing building plans; issuing construction, repair, and demolition permits; conducting inspections; and conducting activities related to code compliance, contractor licensing, unlicensed and unpermitted activities. The Building Division is also responsible for enforcing the portions of the Indian River County Code relating to the condemnation of substandard and unsafe buildings by reason of dilapidation, obsolescence, abandonment, vandalism, inadequate and unsafe egress, and damage due to fire or accidents. 2016/2017 Accomplishments • Provided staff support to:

IRC Code Enforcement Board CVB Code Enforcement Board Construction Industry Meetings Construction Board of Adjustments and Appeals Building Officials Association of the Treasure Coast (BOATC) Building Officials Association of Florida (BOAF) SHIP program International Association of Electrical Inspectors (IAEI)

• Continued educational program for inspectors, plans examiners, and building administrators by selecting relevant courses available to keep staff current on laws, changes to the Florida building code, and construction practices while complying with state continuing education requirements for certification maintenance.

• Continued implementing an on-line inspection request system and inspection routing system by Clear Village. • Continued implementing an on-line E-Permitting system and customer portal services by Clear Village, offering

many on-line permits. • Continued implementing upgrades to the Clear Village I-Pad application for field inspectors, including

notifications to contractors, the ability for contractors to view inspections, and the ability to view inspector’s routes.

• Continued implementing updated document management system by Clear Village. • Hired additional contractor licensing investigator to address increased unlicensed and unpermitted activity. • Hired additional inspectors to address increase in construction activity and inspection load. • Hired additional building support specialist to address increase in permitting activities. • Hired additional building support specialist to address documents scanning backlog and current documents, and

also to complete archive requests. • Hired additional plan review staff to address increase in permit activity and to expedite the plan review process. • Headed up free 2-day seminar on upcoming new Florida Building Code changes (120+ in attendance). Attendees

were from all over the Treasure Coast and further away and included inspectors, plans examiners, contractors, architects, engineers and other interested parties.

• Provided I-pads to the Engineering and Fire Department inspectors (5 total) to provide better customer service by providing access and notifications to customers in a timelier manner. This also provides more electronic services for customers.

• Solicited bids to convert microfilm to digitized documents. This project has been started and will be completed during the 2017/2018 fiscal year.

268


COUNTY BUILDING DEPARTMENT 2017/2018 Goals and Objectives • Continue organizational training program to provide redundancy in all procedural requirements. • Promote consumer protection by preventing unlicensed and unpermitted activity. • Continue providing in-house training for staff during our bi-weekly morning meetings. • Maintain a customer friendly environment through excellent communication, high integrity and professionalism

in the office and in the field. • Continue educational program for licensed/certified staff by selecting and funding participation in relevant

courses. • Review all permit applications in a timely manner; improve permit experience for customers. • Conduct timely field inspections. • Continue to implement clear, concise written policies and procedures. • Promote a “team”, “can do”, and “how can we help” attitude and atmosphere. • Increase Contractor Licensing staff in-field hours to protect the general public and consumers from unlicensed

activity. • Fill vacant Building Support Specialist positions to handle increased construction and permitting activities. • Fill vacant inspector and plans examiner positions to address increased permitting and construction load. • Continue implementing on-line and electronic permit and plan review systems and easy-to-access information for

customer convenience. • Conduct ride-a-long and audit inspections of both staff and supplemental inspectors promoting consistency. • Continue looking into the use of drones for specialty roof and other type inspections.

269


COUNTY BUILDING DEPARTMENT


2014/15 Actual FY 2015/16

Actual FY 2016/17

Projected 2017/2018

Workload Total building permits issued PS-2 7,692 8,462 9,678 10,162 Total On-line permit (not included in above) PS-2 1,624 2,069 2,668 2,801 Total # of inspections conducted PS-2 35,632 52,915 50,178 53,941 Unlicensed contracting violations processed PS-4 54 74 116 128 Number of condemned structures PS-4 26 13 14 25 Certifications of occupancy issued PS-2 564 699 1,016 1,067 Certifications of competency issued PS-2 69 76 62 68 Certifications of competency renewed PS-2 727 759 593 652 Number of documents scanned and indexed PS-3 132,000* 132,000* 42,798 47,077 Microfilm archive request searches PS-3 884 763 1,190 1,200 Efficiency Total expense per building permit issued PS-3 $224 $272 $289 $297 Inspections conducted per FTE inspector PS-3 2,375 3,779 3,584 3,852 Net Income PS-3 $860,747 $635,037 $408,768 $0 Effectiveness Continuing education requirements for certification maintenance PS-3 100% 100% 100% 100%

% of staff cross-trained for additional certifications PS-3 10% 10% 10% 10%

Time to review & process a large project permit PS-3 ≤10 days ≤10 days ≤10 days ≤10 days Inspections completed within 24 hrs of request PS-3 97% 99% 99% 99%

*Estimate only Staffing Actual Actual Budget Budget Change from

2014/2015 2015/2016 2016/2017 2017/2018 Prior Year Department Total FT 21.5 24.5 29 30 1

270


COUNTY BUILDING DEPARTMENT Revenues


Building Permits $2,731,557 $3,095,704 $3,050,000 $3,050,000 $0 Other Licenses Fees and Permits 171,074 245,161 160,000 187,000 27,000 Other Charges for Services 24,352 25,361 15,000 15,000 0 Violation of Local Ordinances 27,000 35,500 15,000 15,000 0 Interest 26,231 37,276 10,000 12,000 2,000 Other Miscellaneous Revenue 4,506 7,595 3,000 3,000 0 Non Operating Sources 0 0 317,420 571,306 253,886 Total Revenues $2,984,720 $3,446,597 $3,570,420 $3,853,306 $282,886

Expenditures


Personal Services $1,360,766 $1,756,120 $2,140,932 $2,342,614 $201,682 Contractual Services 342,452 533,257 800,943 803,741 2,798 Operating Expenses 239,276 244,638 259,930 283,602 23,672 Supplies Expense 92,668 118,249 223,603 140,685 (82,918) Other Expenses 30,888 33,925 110,012 144,278 34,266 Depreciation 19,140 38,462 35,000 83,000 48,000 Other Uses 0 140,127 0 55,386 55,386 Total Expenditures $2,085,190 $2,864,778 $3,570,420 $3,853,306 $282,886 Capital Outlay by Department

Budget Budget Change from Dept Account Name 2016/2017 2017/2018 Prior Year 233 EDP Equipment $3,400 $1,250 ($2,150) 233 Automotive 22,000 0 ($22,000)

Total Expenditures $25,400 $1,250 ($24,150) Capital Outlay presented for informational purposes; excluded from actuals/budgets for GAAP reporting

271


COUNTY UTILITIES ORGANIZATION CHART


Revenue Type 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year Physical Environment Revenues $29,612,910 $30,604,738 $30,541,000 $30,892,500 $351,500 Grants 1,558,830 0 0 0 0 Interest 294,303 363,597 110,000 125,000 15,000 Rents and Royalties 326,607 308,599 326,000 300,000 (26,000) Disposition Of Fixed Assets 64,151 11,530 1,000 1,000 0 Other Miscellaneous Revenue 10,884 14,432 0 0 0 Non Operating Sources 75,990 82,667 8,763,409 10,617,841 1,854,432 Total Revenues $31,943,675 $31,385,563 $39,741,409 $41,936,341 $2,194,932


Actual Actual Budget Budget Change from Dept Department Name 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year 218 Wastewater Treatment $5,808,538 $5,451,864 $5,732,738 $5,913,677 $180,939 219 Water Production 6,592,723 6,403,846 6,735,914 6,924,659 188,745 235 General & Engineering 3,435,008 4,579,403 6,568,596 7,212,156 643,560 257 Sludge Operations 1,106,858 1,163,552 1,170,250 1,034,987 (135,263) 265 Customer Service 2,316,959 2,428,577 2,722,993 2,728,135 5,142 268 Wastewater Collection 7,749,481 7,359,263 7,595,143 7,931,569 336,426 269 Water Distribution 8,061,557 8,140,886 8,501,387 9,095,022 593,635 282 Osprey Marsh 152,757 644,492 714,388 675,765 (38,623) 292 Spoonbill Marsh 0 0 0 420,371 420,371

Total Expenditures $35,223,882 $36,171,883 $39,741,409 $41,936,341 $2,194,932


Utilities Director

Wastewater Treatment

Water Production

General & Engineering

Water Distribution

Customer Service

Spoonbill Marsh

Sludge Operations

Wastewater Collection

Osprey Marsh

272


COUNTY UTILITIES Capital Outlay by Department

Budget Budget Change from Dept Department Name 2016/2017 2017/2018 Prior Year 218 Wastewater Treatment $158,500 $295,600 $137,100 219 Water Production 38,200 81,700 43,500 235 General & Engineering 44,500 54,800 10,300 257 Sludge Operations 0 8,600 8,600 265 Customer Service 4,100 55,500 51,400 268 Wastewater Collection 132,000 959,700 827,700 269 Water Distribution 459,000 499,850 40,850 282 Osprey Marsh 0 25,000 25,000 292 Spoonbill Marsh 0 106,000 106,000

Total Expenditures $836,300 $2,086,750 $1,250,450 Capital Outlay presented for informational purposes; excluded from actuals/budgets for GAAP reporting

273


UTILITY SERVICES - WASTEWATER TREATMENT

Statement of Function Six (6) wastewater plants provide wastewater treatment and disposal service in the unincorporated portions of the County, all of which are owned and operated by the County. The goal of the Wastewater Treatment Division is to treat wastewater in the safest manner possible to produce the highest quality reclaimed water at the most efficient operating cost. 2016/2017 Accomplishments • Expanded reclaimed customers being served by working with new customers • Completed the Rehab of the West and Central Bar Screens • Completed the Central Plant Headworks Rehab • Continued to train operators in process control to reduce after hour’s call - outs • Continued implementation of Plant maintenance and refurbishment programs at all Treatment Facilities 2017/2018 Goals and Objectives • Apply for State and Federal awards for all WWTF • Expand reclaimed customers being served • Complete Rehab of the South Headworks Grit Removal • Complete the West Plant Filter Rehab


2014/15 Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload Total Wastewater Treatment capacity (MGD) PE-3 12.080 12.080 12.080 12.080 Consumption (MGD) PE-3 4.811 5.044 4.903 5.150 Total Equivalent Residential Units (ERU’s) PE-5 47,596 48,283 48,748 49,000 Number of Customers PE-4 27,448 28,021 29,229 29,300 Number of laboratory tests performed PE-4 6.820 6,980 7,250 7,350 Efficiency Cost per customer account PE-5 $211.62 $194.56 $196.13 $201.83 Cost per million gallons of wastewater treated PE-2 $3,308 $2,961 $3,203 $3,146 Pounds of Chlorine used per million gallons treated PE-5 15.25 lbs. 15.6 lbs. 20.1 lbs. 15.9 lbs.

Effectiveness % of wastewater converted to reuse PE-3 92% 84% 82% 90% % of water samples meeting DEP requirements PE-4 99.9% 99.9% 99.9% 99.9%

274


UTILITY SERVICES - WASTEWATER TREATMENT Staffing Actual Actual Budget Budget Change from



Personal Services $1,311,141 $1,345,941 $1,427,757 $1,502,193 $74,436 Contractual Services 316,519 333,249 346,349 $349,819 3,470 Operating Expenses 296,519 296,169 317,960 308,549 (9,411) Supplies Expense 315,242 310,134 295,225 368,410 73,185 Depreciation 1,583,421 1,603,791 1,668,587 1,698,030 29,443 Plant Operations 1,083,616 1,101,677 1,234,983 1,296,000 61,017 Debt Service 902,080 460,903 441,877 390,676 (51,201) Total Expenditures $5,808,538 $5,451,864 $5,732,738 $5,913,677 $180,939 Capital Outlay Detail

Budget Budget Change from Description 2016/2017 2017/2018 Prior Year

Machinery & Equipment $142,000 $267,000 $125,000 Communication Equipment 0 22,400 22,400 EDP Equipment 9,500 6,200 (3,300) Office Furniture & Equipment 7,000 0 (7,000) Total Expenditures $158,500 $295,600 $137,100

Capital Outlay presented for informational purposes; excluded from actuals/budgets for GAAP reporting.

275


UTILITY SERVICES - WATER PRODUCTION Statement of Function The County provides potable water services to nearly half of the County's population. The County currently operates two major water plants - the South County Reverse Osmosis (SCRO) plant and the North County (Hobart) RO plant. The goal of this division is to provide the best quality drinking water possible within the most efficient means. 2016/2017 Accomplishments • Continued regulatory compliance of both treatment plants • Continued enhancements of plant security, fencing, and required items by the vulnerability assessment • Successfully passed Lead & Copper testing • Continued operation of the Osprey Marsh for brine disposal for SCRO • Received new FDEP Operating permit for the SCRO • Submitted application for FDEP Operating Permit for Hobart • Installed sample pipes into RO bay. ??? • Installed Power Feed filters on Hobart’s three (3) high service pumps 2017/2018 Goals and Objectives • Continue working on benchmarking/preventive maintenance programs within the SEMS inventory management

software program • Continue regulatory compliance of both treatment plants • Receive New FDEP Operating permit for Hobart • Calibrate all Hobart well flow meters • Continue to upgrade the Preventive Maintenance Program (PMP) schedule on all equipment utilizing SEMS • Work with field staff to continue flushing the water distribution system in order to maintain water quality

throughout the system • Put the newly constructed well No. 7 at SCRO into production • Start the rehab of wells 3,5, and 6 at SCRO • Work with consultant to convert the Roseland elevated tank to a pump station Staffing Actual Actual Budget Budget Change from


276


UTILITY SERVICES - WATER PRODUCTION



Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload Total water treatment capacity (MGD) PE-3 17.0 17.0 20.1 20.1 Consumption (MGD) PE-3 9.1 9.5 10.07 10.57 Number of water samples analyzed PE-4 2,200 2,603 2,026 2,229 Number of tests for chlorine residual PE-5 1,572 1,600 2,105 1,800 Number of backflow device tests PE-3 1,115 1,515 2,069 2,500

Number of water quality service requests PE-5 90 162 161 150

Gallons of Chlorine per million gallons treated PE-5 70 76 79 78 Efficiency Cost of providing potable water per million gallons PE-2 $1,985 $1,847 $1,833 $1,795

Effectiveness % of water unbilled due to testing/leaks PE-3 5.0% 4.7% 12.73 17.29 % of water samples meeting DEP requirements PE-4 100% 100% 98% 100% Expenditures


Personal Services $1,198,111 $1,338,064 $1,415,694 $1,427,957 $12,263 Contractual Services 336,898 309,520 454,256 321,518 (132,738) Operating Expenses 318,054 344,531 348,771 335,563 4,792 Supplies Expense 780,049 590,910 751,987 1,190,955 438,968 Depreciation 1,817,701 1,868,913 1,967,535 1,796,895 (170,640) Plant Operations 1,144,116 1,135,303 1,305,580 1,398.700 93,120 Debt Service 997,794 816,605 492,091 435,071 (57,020) Total Expenditures $6,592,723 $6,403,846 $6,735,914 $6,924,659 $188,745 Capital Outlay Detail


Machinery & Equipment $34,300 30,800 $3,500) Automotive 0 24,000 24,000 Communications Equip 0 11,200 11,200 EDP Equipment 3,900 15,700 11,800 Total Expenditures $38,200 $81,700 $43,500


277


UTILITY SERVICES – GENERAL AND ENGINEERING Statement of Function The County provides water, wastewater and reuse services to a major portion of the County’s population, including the City of Sebastian. The remaining residents are serviced by private wells and septic tanks, the City of Vero Beach Utilities or the City of Fellsmere Utilities. The General and Engineering Division provides employee support for the operations of the Water Production, Water Distribution, Wastewater Treatment, Wastewater Collection, Reuse, Biosolids, and Customer Service divisions. This division also reviews water and sewer infrastructure associated with private development projects, as well as designs and manages water and sewer capital projects, including assessment projects. The General and Engineering Division is comprised of administration, engineering, operations managers, and inspection staff. The following is a list of major projects that were completed in the current fiscal year along with a projection of next year’s goals and objectives.

2016/2017 Accomplishments • Completed a detailed evaluation/ranking of three hundred and twenty five platted subdivisions to be

converted from septic to centralized sewer. A portion of the evaluation report was paid through securing a grant through the Department of Economic Oppurtunity

• Completed design and secured a SJRWMD Cost-share grant of North Sebastian Area sewer project for the Phase I (Commercial Area)

• Completed a successful RFQ process to secure an expert consultant to implement an Asset Management Plan

• Completed the Manhole Rehabilitation within Ixora Park • Completed Resolution III and prepared bid documents to advertise watermanin assessment project for the

Collier Creek and Harbor Point Subdivisions • Completed design plans to alleviate the restriction in flows at the headworks at North Waste Water Treatment

Facility and construct an alternative to alleviate the bottle-neck • Prepared the design plans to convert the elevated Roseland Tank to a storage and pumping station • Completed construction of the utility relocation along Old Dixie Hwy from 71st Street to CR-510 • Completed a hydraulic model for the sewer distribution system • GPS all water transmission valves, fire hydrants, hydrant isolation valves • Completed Phase I valve replacement project in Gifford • Completed construction of the replacement of the AC main along 17th Street between 6th and 4th Court • Completed a developers agreement to install 12” watermain and a 6” forcemain along 69th street from Old

Dixie Highway west • Completed modeling on the Upper Floridan Aquifer to support the Consumptive Use Permit modifications

278


UTILITY SERVICES – GENERAL AND ENGINEERING 2017/2018 Goals & Objectives • Complete construction of the watermain within Fischer Lake Subdivision • Complete construction of the watermain within the Collier Creek and Harbor Point Subdivisions • Obtain CDBG, SJRWMD Cost-Share funding and legislative funding for the West Wabasso Phase II gravity

sewer system and East Gifford Area drainage project • Complete construction of the North Sebastian Septic to Sewer-Phase I • Complete the installation of new water services in Pelican Pointe • Complete the installation of new water services in Park Place • Complete the installation of new watermain and services at Heron Cay • Complete a fiber optic evaluation at both South and North Water Treatment Facilities • Develop Phase II of the Alternative Water Supply Plan • Establish a County wide TMDL credit system • Formalize an asset management plan • Develop and calibrate the hydraulic models for water, and sewer • Complete construction of Well S-7 and S-4R and the rehabilitation of Well’s 2,3 and 5 at the South RO Plant • Construct the pipe modifications at the headworks at North Waste Water Treatment Facility and construct an

alternative to alleviate the bottle-neck • Complete the Upper Floridan Aquifer Modeling and Consumptive Use Permit Modification • Complete the restoration and rehabilitation of the holding tanks the Residual Dewatering Facility (Bio-Solid) • Replace the existing 24-inch DIP forcemain where pipe thickness has deteriorated from a leaking ARV • Complete the North County Septic to Sewer and Water design-Phase II • Complete the watermain design for 12th Street between 20th Avenue and Old Dixie Hwy • Renew permit for North RO Water Treatment Facility Goal link located on page 31


Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload Number of Projects Inspected by Utilities Inspectors PE-3 1408 1786 2021 2222 Record Drawings Scanned and Indexed into GIS System PE-3 93 66 58 66

As-built Drawings Geo-referenced into GIS System PE-3 29 32 49 57 Number of Record Drawings Digitized into GIS System PE-3 50 42 53 61

Service Availability Request PE-3 1478 1666 1560 1716 Efficiency

% if County Projects completed within original budget PE-2 90% 95% 90% 95%

Effectiveness % of County Projects completed within original timeframe PE-3 85% 100% 90% 100%

Private Project Review Turnaround (Days) PE-5 15 20 20 20 % Infrastructure Accurately Denoted in GIS PE-3 94% 97% 97% 97%

279


UTILITY SERVICES – GENERAL & ENGINEERING Staffing Actual Actual Budget Budget Change from


Expenditures


Personal Services $1,110,931 $1,498,070 $1,373,085 $1,415,025 $41,940 Contractual Services 450,189 379,115 665,410 834,508 169,098 Operating Expenses 232,306 227,448 227,031 258,123 31,092 Supplies Expense 80,241 76,592 88,948 90,583 1,635 Depreciation 130,055 141,429 146,585 154,910 8,325 Other Expenses 231,633 298,470 323,392 479,071 155,679 Plant Operations 1,199,653 1,206,687 3,744,145 3,765,000 20,855 Other Uses 0 751,592 0 214,936 214,936 Total Expenditures $3,435,008 $4,579,403 $6,568,596 7,212,156 $643,560

Capital Outlay Detail Budget Budget Change from

Description 2016/2017 2017/2018 Prior Year

EDP Equipment $16,500 $13,200 ($3,300) Communication Equip 0 5,600 5,600 Automotive 28,000 36,000 8,000 Total Expenditures $44,500 $54,800 $10,300


280


UTILITY SERVICES –BIO-SOLIDS OPERATIONS Statement of Function The regional Bio-solids Facility was opened in FY 1992/93 to meet the County’s immediate and future needs for the treatment and disposal of biosolids (the solid or semi-solid residual byproduct of the wastewater treatment plant process), septage (the liquids and solids removed from domestic septic tanks and portable toilet facilities), and grease (taken from commercial grease traps found at food processing facilities and restaurants). 2016/2017 Accomplishments • Continued regulatory compliance of the Treatment Facility. • Continued contract operation of centrifuge dewatering system. • Cleaned Sludge Holding Tank #1 • Started Manifest system to track and document deliveries to the RDF • Restricted incoming waste to allow only material generated within IRC • Enacted a rate increase to offset expenditures to dewater incoming wastes • Collected and analyze waste delivered to the RDF 2017/2018 Goals and Objectives • Continue odor control awareness • Resurface the interior of #1 Sludge Holding Tank • Continue Preventive and Predictive Maintenance at the Dewatering Facility • Continue contract operation and management of centrifuge dewatering operation • Continue regulatory compliance of the Treatment Facility • Continue to track, document and verify locations of septage that is delivered to the RDF • Continue to allow only material generated from within IRC to be disposed of at the RDF • Continue to collect and analyze waste delivered to the RDF Goal link guide located on page 31

Performance Indicator Goal Link Actual FY

2014/15 Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload Million gallons treated per year PE-3 29,531,000 32,363,000 29,003,000 24,000,000 Tons delivered to landfill per year PE-3 8,680 8,542 7,615 6,000 Dry tons per million gallons PE-3 3.40 3.78 3.81 4.00 Man hours expended PE-2 713 764 825 750 Thousand gallons treated per man-hour PE-3 41.41 42.35 35.15 32.00 Cost per thousand gallons treated PE-2 $37.48 $35.95 $40.35 $43.12 Effectiveness % of decrease in dry tons PE-4 (5%) (10%) (11%) (13%)

281


UTILITY SERVICES –BIO-SOLIDS OPERATIONS Expenditures


Contractual Services $364,573 $439,823 $453,612 $386,597 ($67,015) Operating Expenses 151,148 157,625 173,404 124,718 (48,686) Supplies Expense 19,340 16,068 13,000 11,850 (1,150) Depreciation 333,834 333,781 333,900 334,169 269 Plant Operations 111,407 101,015 126,035 115,500 (10,535) Debt Service 126,556 115,239 70,299 62,153 (8,146) Total Expenditures $1,106,858 $1,163,552 $1,170,250 $1,034,987 ($135,263) Capital Outlay Detail


Other Machinery & Equipment $0 $7,500 $7,500 EDP Equipment 0 1,100 1,100 Total Expenditures $0 $8,600 $8,600


282


UTILITY SERVICES - CUSTOMER SERVICE


Indian River County maintains the philosophy that along with the provision of water and wastewater treatment, assisting the customer is essential. The Customer Service division includes field personnel who (actually) read meters as well as office personnel who process bills, payments, and answer customer phone calls. Processing bills entails reading meters to obtain actual consumption, uploading that data to the billing software and actually printing a bill. This division also processes applications for all new customers, applies payments on existing accounts and processes financed capacity charges and assessments. An important part of the customer service department is responding to customers’ questions and problems. This may be something as basic as looking up an account balance or as complex as troubleshooting meters to determine if there are leaks at a location that resulted in high consumption. Regardless of the issue, customer satisfaction is of the utmost importance in this division.


• Re-aligned staff in customer service in order to allow for two dedicated customer service representatives answering the customer service phone line

• Reduced the average pick up times and number of dropped calls • Accomplished small but efficient route optimization moves within the current AMR metering routes • Reduced the number of disconnections of service through from an average of 608 per month to 430 per month

by increasing collection efforts through the use of the Integrated Voice Response (IVR) phone system and personal phone contact with customers

• Reduced the number of manpower hours needed to process disconnects and reconnects by decreasing the number of disconnects per month


• Convert the meter install requests for developers and builders from the current phone and e-mailing system to utilization of the Building Department’s e-Services Portal

• Continue the meter route optimization program • Continue to work towards an Advanced Metering Infrastructure (AMI) to facilitate reading meters remotely • Re-design the current paper bills to better reflect the terminology for the charges and user fees Goal link guide located on page 31

Goal Link Actual FY

2014/15 Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload Number of new water services connected PE-5 749 1,255 1,229 1,300 Total meter readings performed monthly PE-3 46,823 48,540 48,945 50,245 Number of utility bills mailed electronically PE-3 12,145 13,651 14,992 15,100 Efficiency % of accounts utilizing direct payment PE-2 21% 21% 36% 36% % of current year uncollected amount vs. total billed PE-2 1.6% 1.5% 1.5% 1.4%

Effectiveness Radio Read Meters as % of total meters PE-5 29% 29% 32.6% 35% % of meters read correctly on first reading PE-3 99.92% 98.94% 99.93% 99.00% Average pick up time for phone calls PE-5 3 min 0 sec 3 min 19 sec 1 min 52 sec 1 min 30 sec

283


UTILITY SERVICES - CUSTOMER SERVICE Staffing Actual Actual Budget Budget Change from

2014/2015 2015/2016 2016/2017 2017/2018 7Prior Year Department Total FT 26 26 27 27 0

Expenditures


Personal Services $1,260,624 $1,323,655 $1,428,452 $1,426,390 ($2,062) Contractual Services 222,877 208,837 227,132 269,555 42,423 Operating Expenses 455,490 465,844 511,260 512,090 830 Supplies Expense 231,645 285,677 393,038 331,827 (61,211) Depreciation 129,095 134,564 153,111 178,273 25,162 Other Expenses 17,228 10,000 10,000 10,000 0 Total Expenditures $2,316,959 $2,428,577 $2,722,993 $2,728,135 $5,142 Capital Outlay Detail


Machinery & Equipment $0 $10,000 $10,000

Automotive 0 27,000 27,000 Communication Equipment 0 5,600 5,600 EDP Equipment 4,100 12,900 8,800 Total Expenditures $4,100 $55,500 $51,400


284


UTILITY SERVICES - WASTEWATER COLLECTION


The Wastewater Collection System involves an elaborate array of lift stations, force mains, and gravity sewer lines, which collect wastewater and transport it to the treatment plants. In coordination with the computerized monitoring system of the infrastructure and plant, this division has service crews on duty and on-call 24 hours a day to promptly respond to any interruption in the system. This division was created during FY 1998/99 to provide a separate cost center and better accountability for wastewater collection. Prior to FY 1998/99, this division was included in the Wastewater Treatment Division. The Wastewater Collection division consists of 328 commercial lift stations, 242 vacuum sewer wells, 222 miles of force main, 271 miles of gravity sewer pipe, 37 miles of reuse Mains, 353 air release valves, and 6,448 sanitary sewer manholes.


• Continued training and education programs for Collections Personnel • Completed eight (8) In House Lift Station rehabs, Riser Pipes & Valves • Continued smoke testing of the service area • Continued annual air release maintenance program • Worked with IRC Code Enforcement Board to notify three (3) mobile home park owners that they are out of

compliance with Inflow and Infiltration into the sewer system • Continued utilizing two (2) vacuum trucks to clean gravity sewer lines and lift stations

2017/2018 Goals & Objectives

• Continue training and education programs for wastewater collections personnel • Rehab three (3) Lift Stations and (5) manholes • Continue smoke testing • Continue to work with IRC Code Enforcement Board to assure mobile home park compliance • Operate two (2) vacuum trucks to clean gravity sewer lines and lift stations • Replace two (2) portable lift station pumps and generators Goal link guide located on page 31


Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload

Number of lift stations inspected monthly PE-3 484 606 674 600 Valves Maintained PE-3 653 1685 137 1,450 Lift stations refurbished in house PE-3 6 5 6 6 Feet of gravity sewer cleaned PE-3 279,563 96,047 118,769 300,000 Lift stations vacuumed PE-3 292 355 327 400 Gravity lines smoke tested (feet) PE-3 240,312 539,600 19,200 260,000 Air releases maintained PE-3 519 650 656 600 Efficiency Cost of collection per mile of sewer line PE-2 $29,024 $27,563 $28,446 $29,706 Effectiveness % of sewer lines smoke tested annually PE-5 9.31% 20.86% 0.74% 9.85% % of sewer lines cleaned annually PE-5 10.83% 3.71% 4.56% 11.36%

285


UTILITY SERVICES - WASTEWATER COLLECTION Staffing Actual Actual Budget Budget Change from



Personal Services $1,055,440 $1,095,513 $1,240,021 $1,377,600 $137,579 Contractual Services 124,639 150,417 148,669 168,940 20,271 Operating Expenses 313,539 328,836 368,943 358,029 (10,914) Supplies Expense 74,424 149,502 97,523 91,520 (6,003) Depreciation 5,492,190 4,970,641 5,048,223 5,227,080 178,857 Plant Operations 689,249 664,354 691,764 708,400 16,636 Total Expenditures $7,749,481 $7,359,263 $7,595,143 $7,931,569 $336,426 Capital Outlay Detail


Machinery & Equipment $0 $327,100 $327,100 Automotive 132,000 588,000 456,000 Communication Equipment 0 33,600 33,600 EDP Equipment 0 11,000 11,000 Total Expenditures $132,000 $959,700 $827,700


286


UTILITY SERVICES - WATER DISTRIBUTION Statement of Function To maintain and facilitate water line maintenance in an expeditious manner, using well-trained experienced personnel and to provide the highest quality customer service in field operations. 2016/2017 Accomplishments • Continued in-house training and education • Continued to improve equipment maintenance tracking procedures • Continued to improve Hydrant and Valve maintenance programs • Continued to maintain RPZ program for all County owned devices

2017/2018 Goals and Objectives • Require all new service workers to obtain FDEP mandated distribution license • Continue to maintain RPZ program for all County owned devices • Continue to improve Hydrant and Valve maintenance programs through the use of contracted services • Continue in-house training and education for field level personnel



Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload Total work orders completed PE-3 6,636 9,204 10,040 11,000 Total locates PE-3 13,181 16,620 13,874 15,000 Number of leaks repaired PE-3 1,755 2,055 1,972 2,350 Miles of water main maintained PE-3 857 859 860 863 Number of fire hydrants maintained PE-3 3,468 1,522 2,379 2,500 Number of repaired/replaced fire hydrants PE-3 587/9 189/6 27/7 25/5 Back flow testing PE-3 253 214 98 422 Efficiency Cost of distribution per mile of water line PE-2 $9,213 $9,477 $9,885 $10,539 Effectiveness % of water lines in good working condition PE-5 98.9% 98.9% 95% 95% % of customer complaints resolved within 24 hours PE-5 99.5% 96% 97% 98%

287


UTILITY SERVICES - WATER DISTRIBUTION Staffing Actual Actual Budget Budget Change from

2014/2015 2015/2016 2016/2017 2017/2018 5Prior Year Department Total FT 27 27 27 27 0 Expenditures


Personal Services $1,413,880 $1,499,340 $1,668,751 $1,718,358 $49,607 Contractual Services 224,418 193,289 268,935 273,438 4,503 Operating Expenses 421,556 423,864 416,098 408,871 (7,227) Supplies Expense 217,267 220,115 222,885 217,290 (5,595) Depreciation 5,330,182 4,918,641 5,137,728 5,332,465 194,737 Plant Operations 454,254 885,637 786,990 1,144,600 357,610 Total Expenditures $8,061,557 $8,140,886 $8,501,387 $9,095,022 $593,635 Capital Outlay Detail


Machinery & Equipment $9,000 $87,550 $78,550 Automotive 448,500 364,000 (84,500) Communication Equipment 0 39,200 39,200 EDP Equipment 1,500 9,100 7,600 Total Expenditures $459,000 $499,850 $40,850


288


UTILITY SERVICES – OSPREY MARSH Statement of Function Osprey Marsh is a multi-functional operation charged with reducing to the maximum extent practicable, the pollution of the Indian River Lagoon caused by storm water runoff, base groundwater flow and reducing the nutrients from the South County Reverse Osmosis Demineralization Concentrate discharge. It is also responsible for helping the County implement federally mandated National Pollutant Discharge Elimination System (NPDES) Phase II Permit goals. These goals are accomplished through the design, construction, and operation of regional storm water treatment systems; through education programs; and through sediment and erosion control enforcement and monitoring.

2016/2017 Accomplishments • Continued harvesting algae • Trained additional staff in operation and harvest of the system • Cleaned algae out of side stream pond • Cleaned grit from bar rack tank • Continued compliance with FDEP permitted water quality parameters • Renewal of FDEP Industrial Wastewater permit with the FDEP recognizing the significant reductions of Nitrogen

and Phosphorus the facility performs on the stormwater, and the ability of those reductions to be used as off-sets to facility TMDL exceedances

2017/2018 Goals and Objectives • Continue Staff training on operation of site • Operate and maintain Osprey Marsh Nutrient Removal Facility to reduce pollution to the Indian River Lagoon • Comply with Total Maximum Daily Load (TMDL) limits • Meet South County RO FDEP permit requirement • Divert final discharge to the Osprey Acres site through FDEP Permit modification • Reduce flow of raw canal water/stormwater to Osprey Marsh site by sending it to the Osprey Acres Stormwater

park for treatment.



Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload Gallons of water treated per day (MGD) PE-3 7.535 8.500 7.41 5.0 Days per year that algae was harvested* PE-3 18* 48 25 30 Efficiency Cost per pound of Nitrogen removal * PE-2 $40.95 $49.61 $63.38 $79.50 Cost per pound of Phosphorus removal* PE-2 $148.11 $215.48 $398.21 $500.57 Effectiveness Decrease in Pounds of Nitrogen Reaching the Lagoon* PE-5 3,743 12,990 11,271 8,500 Decrease in Pounds of Phosphorous Reaching the Lagoon* PE-5 1,039 2,991 1,794 1,350

*Began monitoring in June 2015

289


UTILITY SERVICES – OSPREY MARSH Staffing Actual Actual Budget Budget Change from



Personal Services $51,643 $80,081 $102,989 $100,327 ($2,662) Contractual Services 14,562 69,300 75,162 49,598 (25,564) Operating Expenses 47,522 79,601 101,804 96,160 (5,644) Supplies Expense 690 1,981 7,505 4,300 (3,205) Depreciations 38,340 412,721 412,751 415,380 2,629 Plant Operations 0 808 14,177 10,000 (4,177) Total Expenditures $152,757 $644,492 $714,388 $675,765 (38,623) Capital Outlay Detail


Automotive $0 $25,000 $25,000 Total Expenditures $0 $25,000 $25,000


290


UTILITY SERVICES – SPOONBILL MARSH Statement of Function Spoonbill Marsh is a 67± acre man-made, tidally influenced wetland treatment system used for treatment and disposal of the demineralization concentrate (brine) generated as a by-product from the North County Reverse Osmosis Water Treatment Plant (NCRO). In addition to this function, Spoonbill Marsh also facilitates the removal of thousands of pounds of Nitrogen and Phosphorus from the waters of the Indian River Lagoon that are pumped on site and gravity flowed through the network of runnels and waterways. Natural uptake of Nitrogen and Phosphorus is handled through the numerous species of naturally recruited plants that are found on the site, as well as through biological uptake from the various marine species of fish and crustaceans that inhabit and frequent the site. The site is permitted by the Florida Department of Environmental Protection through an Industrial Wastewater Permit and through the St. John’s River Water Management District under a Consumptive Use Permit. 2016/2017 Accomplishments • Completion of FDEP Industrial Wastewater permit application process • Trained additional staff in operation and maintenance of the system • Tracked all operations and maintenance into County asset managment program(SEMS) • Reduced contributions of off-site water to the site by reinforcing the separation on a portion of the site from the

degraded FDOT ditchComplied with FDEP permitted water quality criteria • Successfully demonstrated compatibility of the site with natural background through an extensive round of

Benthic monitoring 2017/2018 Goals and Objectives • Continue Staff training on operation of site and tracking of O & M on SEMS • Operate and maintain Spoonbill Marsh Nutrient Removal Facility to reduce pollution to the Indian River Lagoon • Comply with Total Maximum Daily Load (TMDL) limits • Meet current NCRO FDEP permit requirement • Complete the FDEP Industrial Wastewater permit renewal process • Increase permitted brine contribution to the Spoonbill Marsh by 50%, up to 3.0 MGD


Performance Indicator Goal Link

Actual FY 2014/15

Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload Gallons of water treated per day (MGD) PE-3 N/A 3.28 4.84** 4.375 Efficiency Cost per pound of Nitrogen removal * PE-2 N/A $20.22 $26.06 $30.03 Cost per pound of Phosphorus removal* PE-2 N/A $113.64 $172.77 $210.19 Effectiveness Decrease in Pounds of Nitrogen Reaching the Lagoon* PE-5 N/A 13,181 14,703** 14,000 Decrease in Pounds of Phosphorous Reaching the Lagoon* PE-5 N/A 2,345 2,133** 2,000

** 11 out of 12 months included in this value

291


UTILITY SERVICES – SPOONBILL MARSH Capital Outlay Detail


Machinery & Equipment $0 $106,000 $106,000 Total Expenditures $0 $106,000 $106,000


Expenditures


Contractual Services $0 $0 $0 $243,200 $243,200 Operating Expenses 0 0 0 43,200 43,200 Supplies Expense 0 0 0 13,500 13,500 Depreciations 0 0 0 94,471 94,471 Plant Operations 0 0 0 26,000 26,000 Total Expenditures $0 $0 $0 $420,371 $420,371

292


UTILITY SERVICES-IMPACT FEES FUND 472 Revenues


Physical Environment Revenues $127,734 $159,591 $1,364,500 $1,364,500 $0 Grants 0 0 0 0 0 Interest 122,708 153,422 70,000 70,000 0 Non Operating Sources 0 0 (71,725) (71,725) 0 Total Revenues $250,442 $313,013 $1,362,775 $1,362,775 $0 Expenditures


Cash Forward $0 $0 $1,362,775 $1,362,775 $0 Total Expenditures $0 $0 $1,362,775 $1,362,775 $0

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2017/2018 Budget Internal Service Funds Detail

FLEET MANAGEMENT Statement of Function It is the responsibility of Fleet Management to maintain and repair county-owned vehicles and equipment using cost-effective methods of saving repair dollars and prolonging the useful life of County equipment. Fleet Management utilizes an Internal Service Fund to provide service to user departments and agencies of the County and not the general public. 2016/2017 Accomplishments • Maintained a positive net income • Improved technician total utilization (direct and indirect) • Updated diagnostic equipment • Updated tire machine and tire balancer • Updated shop lighting • Installed key drop box for dropping off vehicles 2017/2018 Goals and Objectives • Improvement of proactive vehicle maintenance • Diagnostic training for technicians • Update a/c machines • Paint tanks and repair awnings fuel island Goal link guide located on page 30-31


Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload Number of vehicles serviced GG-4 477 457 497 525 Number of vehicles fueled GG-4 1,000 988 1011 1100 Number of work orders processed GG-4 1,955 1880 1957 2025 Gallons of fuel delivered GG-2 751,000 759,903 761,094 765,100 Efficiency Average cost per work order GG-2 $500.52 $540.22 $479.48 $500.00 Average annual cost per vehicle GG-2 $2,049.31 $2,222.38 $2,318.23 $2,405.10 Work orders processed per mechanic GG-4 391 376 391 405 Effectiveness % of mechanics with ASE Certification GG-4 0% 0% 20% 40% % of work orders completed in less than 4 days GG-4 49% 61% 75% 80%

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FLEET MANAGEMENT ORGANIZATION CHART

Expenditures

Fund 501 Actual Actual Budget Budget Change from Fleet Management 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

Personal Services $364,318 $420,368 $466,765 $466,052 ($713) Contractual Services 174,974 181,623 196,330 218,685 22,355 Operating Expenses 30,817 24,071 43,090 44,590 1,500 Supplies Expense 2,199,020 1,763,182 2,813,391 3,063,030 (20,361) Other Expenses 23,205 62,996 36,293 51,235 14,942 Total Expenditures $2,792,334 $2,452,240 $3,555,869 $3,573,592 $17,723 Capital Outlay by Department

Budget Budget Change from Dept Department Name 2016/2017 2017/2018 Prior Year 242 Other Machinery & Equipment $45,290 $10,482 ($34,808)




Revenues Fund 501 Actual Actual Budget Budget Change from

Fleet Management 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year Other Miscellaneous Revenue $83,660 $84,643 $95,000 $95,000 $0 Charges for Services 2,802,962 2,418,145 3,363,414 3,363,414 0 Non-Operating Sources 75,000 25,000 97,455 115,178 17,723 Total Revenues $2,961,622 $2,527,788 $3,555,869 $3,573,592 $17,723

Fleet Management

Road & BridgeSuperintendent

Public WorksDirector

CountyAdmininstrator

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RISK MANAGEMENT Statement of Function Risk Management's function is to manage and control the County's modified self-insured property, casualty and workers compensation programs. The Risk Manager, with the assistance of the Workers’ Compensation Coordinator, develops and manages a comprehensive safety and loss control program for employees of the Board of County Commissioners and five constitutional officers. 2016/2017 Accomplishments • Reduced number of workers compensation claims filed • Reduced excess insurance costs through cost-efficient, effective purchase recommendations. 2017/2018 Goals and Objectives • Target vehicle claims reduction through safety awareness and training. • Focus on improving the working relationship between the division and other County departments and offices.



Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload Total worker’s compensation claims GG-5 183 114 99 95 Total lost time claims GG-5 44 43 55 45 Number of employees receiving safety awards GG-5 835 909 906 920 Number of vehicle accidents GG-5 71 133 126 115 Number of safety programs* taught GG-5 18 8 6 8 Efficiency Average cost paid to date GG-2 $4,251 $8,409 $4,093 $4,500 Average payments for medical care per injured employee GG-2 $2,270 $4,705 $2,443 $2,575

Worker’s Comp. claims per employee GG-5 0.13 0.10 0.06 0.05 Effectiveness % increase(decrease) in worker’s comp. claims GG-4 22% (12%) (13%) (10%)

Total days of lost time GG-5 707 269 821 800 Average payments to injured employees GG-2 $1,035 $2,357 $736 $1,000

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RISK MANAGEMENT ORGANIZATION CHART



Revenues


Interest $61,684 $81,782 $30,000 $30,000 $0 Other Miscellaneous Revenue 25,204 71,973 25,000 25,000 0 Non Operating Sources 0 0 14,818 130,018 115,200 Charges for Services 4,525,638 4,646,644 4,580,000 4,580,000 0 Total Revenues $4,612,526 $4,800,399 $4,649,818 $4,765,018 $115,200

Expenditures Risk Management Actual Actual Budget Budget Change from

Fund 502 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year 502-24613 Risk Management Personal Services $154,769 $173,526 $167,010 $171,953 $4,943 Contractual Services 379,818 300,178 213,518 243,835 30,317 Operating Expenses 1,864,292 1,696,009 2,431,596 2,506,631 75,035 Supplies Expense 4,981 20,625 16,514 20,319 3,805 502- 24619 Risk Management Other Expenses 1,059,371 1,758,637 1,295,380 1,296,480 1,100 502-600 Sheriff Personal Services 311,918 256,119 492,002 492,002 0 Operating Expenses 43,964 27,493 33,798 33,798 0 Total Expenditures $3,819,111 $4,232,587 $4,649,818 $4,765,018 $115,200

Risk Management

Office of Management & Budget

CountyAdmininstrator

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HEALTH INSURANCE Statement of Function The Health Insurance Fund accounts for the expenditures incurred for the County’s employee health insurance program claims. Revenues are generated by charges to the various funds and departments based on past claims experience and actuarial estimates. Staffing Actual Actual Budget Budget Change from

2014/2015 2015/2016 2016/2017 2017/2018 Prior Year Department Total FT 1 1 1 1 0 Revenues


Charges for Services $12,935,340 $14,199,670 $17,212,672 $16,878,954 ($333,718) Interest 65,732 66,414 50,000 50,000 0 Miscellaneous 913,060 929,307 0 0 0 Non Operating Sources 37,516 6,032,307 890,856 41,367 (849,489) Total Revenues $13,951,648 $21,227,698 $18,153,528 $16,970,321 ($1,183,207) Expenditures

Employee Health Insurance Actual Actual Budget Budget Change from Fund 504 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

Personal Services $71,991 $80,108 $81,972 $82,734 $762 Operating Expenses 16,582,418 16,249,402 18,071,556 16,887,587 (1,183,969) Total Expenditures $16,654,409 $16,329,510 $18,153,528 $16,970,321 ($1,183,207)

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GIS/INFORMATION TECHNOLOGY Revenues

Fund 505 Actual Actual Budget Budget Change from GIS/Information Technology 2014/2015 2015/2016 2016/2017 2017/2018 Prior Year

Charges for Services $831,323 $912,386 $1,138,438 $1,688,029 $549,591 Interest 6,985 5,533 0 0 0 Miscellaneous 9,475 60 644,036 0 (644,036) Total Revenues $847,783 $917,979 $1,782,474 $1,688,029 ($94,445)


Actual Actual Budget Budget Change from Dept Department Name 2014/2015 2015/2016 2016/2017 20172018 Prior Year 103 GIS $446,144 $483,315 $574,580 $571,921 ($2,659) 199 Reserve for Contingency 0 70,064 0 23,576 23,576 241 Computer Services 721,497 924,359 1,207,894 1,092,532 (115,362) 300 Clerk of Court 0 11,050 0 0 0

Total Expenditures $1,167,641 $1,488,788 $1,782,474 $1,688,029 ($94,445) Capital Outlay by Department

Budget Budget Change from Dept Department Name 2016/2017 2017/2018 Prior Year 103 GIS $131,700 $116,000 ($15,700) 241 Computer Services 102,950 14,000 (88,950)



Assistant to Administrator

Computer Services Geographic Info Systems

Office of Management & Budget

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GEOGRAPHIC INFORMATION SYSTEM Statement of Function Indian River County’s GIS Mission is to utilize GIS and GIS-based technologies to improve analysis and subsequent decisions aimed at improving internal and public services and products. GIS is to provide proactive support and assistance, in terms of both technology and staff, to acquire, convert, integrate, maintain, document, analyze, coordinate, and distribute geographic information for a variety of County needs. 2016/2017 Accomplishments • Completed inventories of sidewalks along County maintained Collectors and Arterials for the Public Works

Department • Implemented changes to the IRC GIS Address Point GIS layer requested by Emergency Services to support the

Sheriff’s Office migration to a new version of the New World Computer Aided Dispatch (CAD) system. • Produced custom map books for Emergency Management and Public Works for post-hurricane Disaster

Assessment and Debris Removal activities. • Redesign of Telecommunication GIS data layers, symbology, and project organization. • Continued GPS field data collection, update, and refinement of the Utility Department’s and Telecommunication

Division’s GIS data layers • Provided analysis and produced map products for Community Development for FEMA’s Community Rating

System (CRS) 5 year audit. • Using Esri’s ArcGIS Online, developed new field data collection applications for the Parks Division to assist with

field surveys of Scrub Jays, Gopher Tortoises, and inventory of park assets. • Assisted with the analysis and mapping of Sea Turtle nesting data for Coastal Engineering for the County’s Sea

Turtle Habitat Conservation Plan (HCP). • Continued maintenance and refinement of Addressing and Street Centerline data sets • Developed and compiled additional GIS data layers and mapping products. • Provided GIS technical assistance to county staff and departments

2017/2018 Goals and Objectives • Implement and deploy Esri’s ArcGIS Enterprise server software to expand sharing of GIS maps, applications, and

geographic information to County staff and field users. • Phase in use of Esri’s new ArcGIS Pro desktop GIS software by County GIS staff. • Using ArcGIS Online and other Esri Web GIS technologies, develop and deploy additional field data collection

applications for use by County Departments and staff. • Provide additional training to County staff to expand use and accessibility to GIS web applications, GIS data, and

aerial imagery. • Promote standardization of GIS data collection and data maintenance procedures. • Promote and continue development of the central Enterprise GIS Data Library.

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GEOGRAPHIC INFORMATION SYSTEM



Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload # of Data Compilation or Data Development projects for creation of new layers or enhancement/additions to existing layer

GG-6 34 24 10 12

# of Mapping and Data assistance requests completed for County departments GG-4 452 368 514 520

# of Public Data Requests GG-1 39 31 35 32 Efficiency % savings in house hourly rate vs. outside rate GG-2 70.1% 60.9% 59.7% 59.0% Effectiveness % of addresses accurately mapped and recorded in GIS Addressing database included in GIS system GG-6 99% 99% 99% 99%




Personal Services $281,823 $301,302 $375,820 $312,454 ($3,366) Contractual Services 29,530 5,557 12,500 19,300 6,800 Operating Expenses 20,047 20,036 23,320 24,770 3,450 Supplies Expense 54,145 60,544 127,940 89,397 (38,543) Other Expenses 60,599 95,876 95,000 124,000 29,000 Total Expenditures $446,144 $483,315 $574,580 $571,921 ($2,659)

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COMPUTER SERVICES Statement of Function Computer Services functions as the administrator of the County's various computer systems, servers, and networks. This department’s responsibilities include maintaining, upgrading, and installing all computer equipment for each of the County’s departments, as well as developing networks and servers on which they operate. Computer Services also operates and maintains the County’s family of websites, which include www.ircgov.com, www.ircrec.com, www.irces.com, www.ircwaste.com, www.ircutilities.com, www.irccdd.com, www.ircmpo.com, www.golineirt.com, www.goshootingirc, www.sandridgegc.com, www.ircrecycles.com and the lifeguard website www.juniorguards.org. The department has the task of upgrading and improving upon the County’s Internet presence in an effort to provide better accessibility to information for the residents of Indian River County. Computer Services functions as the administrator of the County's various computer systems, servers, and networks. This department’s responsibilities include maintaining, upgrading, and installing all computer equipment for each of the County’s departments, as well as developing networks and servers on which they operate. Computer Services also operates and maintains the County’s family of websites, which include www.ircgov.com, www.ircrec.com, www.irces.com, www.ircwaste.com, www.ircutilities.com, www.irccdd.com, www.ircmpo.com, www.golineirt.com, www.goshootingirc, www.sandridgegc.com, www.ircrecycles.com and the lifeguard website www.juniorguards.org. The department has the task of upgrading and improving upon the County’s Internet presence in an effort to provide better accessibility to information for the residents of Indian River County. 2016/2017 Accomplishments • Completed connection and activation of Fire Station 15. • Continued upgrading the system of servers to the Windows 2012 OS platform • Completed moving 3 departments from offsite location to Admin campus 2017/2018 Goals and Objectives Goal: Provide a technologically current information system that facilitates the efficiency and effectiveness of the County’s employees and departments. Objectives: • Develop computer hardware and software standards with efficient means of purchasing and upgrading personal

computers and network servers. • Further expand system of high-speed network to additional county buildings and departments. • Investigate possibilities for virtualizing some of the existing servers to improve efficiencies and reduce equipment

costs.

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COMPUTER SERVICES Goal link guide located on page 30-31


Actual FY 2015/16

Actual FY 2016/17

Projected 2017/18

Workload # of County website page views GG-1 3,162,913 3,248,419 3,317,289 3,450,000 # of websites maintained GG-4 14 14 15 15 # of network servers administered GG-4 60 58 55 52 # of network devices supported GG-4 968 960 971 995 # of network domain accounts supported GG-4 734 720 732 745 # of PSA’s aired GG-1 330 335 327 350 # of public meetings broadcasted GG-1 71 74 72 74

Efficiency Cost of service per citizen GG-2 $5.17 $6.56 $8.43 $7.46

Effectiveness % of servers converted to Windows 2008 Server GG-4 34% 43% 54% 65%

% of same day response to service requests GG-4 91% 92% 93% 95% % of buildings/departments connected to high-speed network GG-4 91% 92% 92% 94%



Expenditures


Personal Services $474,095 $592,687 $659,817 $669,046 $9,229 Contractual Services 30,000 73,515 99,908 50,000 (49,908) Operating Expenses 26,226 26,494 31,026 36,647 5,621 Supplies Expense 139,141 164,114 352,143 254,839 (97,304) Other Expenses 52,035 67,550 65,000 82,000 17,000 Total Expenditures $721,497 $924,359 $1,207,894 $1,092,532 ($115,362)

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2017/2018 Budget Capital Improvements Program

CAPITAL IMPROVEMENTS PROGRAM Chapter 163 Florida Statutes and Florida Administrative Code Rule 9J-5 requires each local government to have a Comprehensive Land Use Plan. An important part of Florida's Comprehensive Plan requirement is the Capital Improvement Element or program. The purpose of the Capital Improvements Program (CIP) is to evaluate the need for public facilities in support of the Future Land Use Element, to estimate the costs of improvements for which local government has fiscal responsibility, to analyze the fiscal capacity of the local government to finance and construct improvements, and to adopt financial policies to guide the funding and construction of improvements. The CIP is updated annually and encompasses a period of five years (the current plan covers FY 2017/18-2021/22). 1. The Capital Improvement Program will consist of five major components. These components are

inventory, analysis, concurrency management, objectives, and policies and implementation sections. 2. Indian River County will have a Capital Improvements Program which manages the provision of

services and facilities as identified in each element of the Comprehensive Plan in a fiscally prudent manner, and ensures that the levels of service set in each element are maintained, facilities and infrastructure improvements are provided concurrent with development, existing infrastructure is maintained, and balanced growth is attained.

3. The County shall maintain a five-year capital improvement program, which is evaluated and updated

annually. The County shall undertake no capital improvement unless that improvement is included within this element's adopted five-year capital improvements program. The Capital Improvements Program will be reviewed annually. If any transportation facility identified in the Schedule of Capital Improvements is delayed in construction and this delay will cause the level of service to deteriorate below the adopted minimum level of service standard for the roadway, a Comprehensive Plan Amendment will be required to adjust the Schedule of Capital Improvements.

4. The County shall evaluate and prioritize its capital improvement projects based on the following

criteria. Those criteria are ranked in order of importance. • Preservation of the health and safety of the public by eliminating public hazards

• Compliance with all mandates and prior commitments

• Elimination of existing deficiencies

• Maintenance of adopted level of service standards

• Provision of infrastructure concurrent with the impact of new development • Protection of prior infrastructure investments • Consistency with the County plan and plans of other agencies

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• Accommodation of new development and redevelopment facility demands

• Consistency with plans of state agencies and water management districts that provide public

facilities within the local government's jurisdiction • Promotion of compact development by discouraging growth outside of urban service areas

• Demonstration of linkages between projected growth and facility location • Utilization of the economies of scale and timing of other improvements

• Reduction of operating costs

• Adjustment for unseen opportunities, situations, and disasters

5. The County shall include all capital expenditures identified in elements of the Comprehensive Plan

exceeding $100,000 in its five-year schedule of improvements. 6. In order to ensure the most accurate product, a system of checks and balances between the Planning

Department, the Budget Office and the County Administrator has been put into place. To start, the Planning Department requires each department to submit information related to the Capital Improvement Program on or about September 1 of each year. Both Planning and Budget review the material and perform analyses of the effect the projected capital will have upon operating expenditures over a period of years. (The Budget Office also examines the revenue side of the budget to see what sources of funds will be available to support the capital improvements). Under the direction of the County Administrator, the Planning Department continues to analyze, update and change the data as necessary, finally incorporating it as the capital improvement element of the Comprehensive Land Use Plan. When fully complete, the Plan is then submitted to the Planning and Zoning Board. After their review, in which it may be revised yet again, the Plan is presented to the Board of County Commissioners for final approval.

CAPITAL IMPROVEMENTS PROGRAM MAJOR ELEMENTS AND PROJECTS Indian River County’s Capital Improvements Program (CIP) consists of several projects in most major departments. Presented here are the main programs, which require funding in the next five years. For each department, a general description of the programs is shown, along with their effect on the operating budget and revenue sources available to fund them. Several major projects are discussed separately. While not all of the projects have been approved, they are presented to show the overall needs for capital improvements to the County’s infrastructure. Some of the top priority Capital Projects included in the 2017/18 CIP are shown, along with the source of funding and capital costs: Emergency Services District - Fire services, advanced life support (ALS), basic life support, and emergency management constitutes the areas of responsibility for the Emergency Services District (ESD). Fire trucks and ambulances must be replaced periodically to maintain reliable response to emergency

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situations. Ad Valorem Tax provides for the replacement of these vehicles, although one-cent sales tax revenue can be used on an emergency basis or when additional units are placed online. As the County grows, additional stations will be needed to serve the greater population. The new Fire /EMS Station # 14 is scheduled to open November 2017. • Restore Front Line Fleet- A 5-year “catch up” capital plan was approved by the Board of County

Commissioners in Feb 2014. During the down turn, replacement of the fire rescue ambulances and fire engines was postponed. For FY 1718, the plan calls for replacement of two ambulances. Funding will be provided by the Emergency Services District.

• 800 Mhz-P25 compliance- A major upgrade of the 800 MHz is scheduled to continue over the next 3 years. Funding of the $5,126,000 project will be provided by Optional Sales Tax.

Beach Preservation Program - Some of Indian River County’s beaches have experienced considerable erosion over the past decades. In 1998/99, the BCC approved a Beach Preservation Plan to combat continued erosion. The most recent BCC approved update was 2015. The plan proposes sand pumping and upland sand mining in sectors where erosion has caused the most damage. In addition to historical erosion, the beaches experienced additional erosion from Hurricanes Matthew and Irma. Estimated costs to renourish the beaches are budgeted for $4.125 million annually over the next 5 years. These costs include design, permitting, construction and post construction monitoring. The County will maximize available state and federal cost share. Storm Water Improvements - Public Works is responsible for improving and maintaining an effective storm water management program within Indian River County. Several storm water management projects are planned at a cost of around $18.7 million over the next five years. The Board approved to allocate 20% of the renewed Optional Sales Tax be allocated to stormwater projects that will help restore the Indian River Lagoon to good health for the first five years of the renewal. Additionally, The County will make extensive use of state grant funds for these storm water improvements. • Pollution Control Treatment System (Managed Aquatic Plant System Pilot Plant study, full-scale

system design and construction) is planned for the North Relief Canal at an estimated cost of $7.5 million. The county will make extensive use of state grant funds for these storm water improvements.

• Osprey Acres Floway & Nature Preserve -Stormwater treatment facility that will remove additional nutrients from the adjacent Osprey Marsh Algal Turf Scrubber effluent site and serve as a nature preserve by creating wetland habitat and preserving upland habitat. The construction portion of the project is projected to cost $7.5 million over the next five years and will be funded with Optional Sales tax and grants.

Solid Waste Disposal District - The S.W.D.D. operates the County landfill. Solid Waste capital improvement activities involve improvements to citizen convenience centers and expansion and closure of segments of the landfill.

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State and Federal regulations require that the S.W.D.D. provide funding for the closure and long-term maintenance costs of each segment of the landfill as capacity is used. Therefore, funding has been set aside for most of these costs. S.W.D.D. user fees provide the funding source. • Segment III- Permitting, design and construction of the new cell (Segment III) is estimated to cost

$4.5 million. Operating costs for the new cell should remain about the same as for the current segment.

Utilities Water & Sewer System - The Utilities Department provides water and sewer service to residents of Indian River County. Total customers on the water and sewer system have increased by about 4% per annum over the past several years. In the next five years several new water distribution and wastewater collection lines will be added to serve new customers. Major projects planned for fiscal years 2017/18 through 2021/22 include the West Wabasso Sewer Project Phase II, Sebastian Septic to Centralized Sewer Phase I and the North County Septic to Centralized Sewer Phase II. A combination of grants, impact fees and user fees will be the funding sources. Transportation Infrastructure - The Public Works Department is responsible for expanding, improving, and maintaining the County’s road system. This includes road widening projects, secondary roads construction, bridge improvements, right of way acquisition, and intersection improvements. Transportation projects totaling $163,010,558 are scheduled in the next five years. Several revenue sources are utilized to fund the various transportation infrastructure needs of Indian River County. Some of these sources are Road Impact Fees, One-Cent Sales Tax, gas taxes, grants, and fund transfers of Ad Valorem Tax from the General Fund and MSTU. These road capital projects affect the operating costs primarily in the Traffic Engineering department due to the installation of additional traffic signals. In the 2017/2018 fiscal year, the operating budget increased by about $20,000 due to the additional signalization. It is expected that traffic signal maintenance operating costs will continue to increase at a similar rate over the next five (5) years due to population growth and more traffic lights at intersections. As more of the County’s roads are paved, maintenance costs such as grading will decrease, offsetting the rising signal costs. • 66th Avenue Widening: This roadway project involves widening from 4th street in Vero Beach to the

Sebastian City limits. With growth throughout the county, traffic has increased substantially on this road. Currently, this is one of the few main arterials connecting the north county and south county areas. The south section, 4th street to 49th street was completed at the end of September 2015. The section from 49th to 85th street is scheduled to take several years at a cost of over $40 million. Funding sources include traffic impact fees, optional sales tax, developer contributions and grants.

• 1st Street SW- Left Turn/Traffic Signal: This roadway is scheduled for a left turn lane and traffic signal at 27th Avenue and 43rd Avenue. The left turn lane at 43rd Avenue was completed in FY 16/17. Funding for the completion of the 27th Avenue project is included in FY 2017/18 and will be provided from traffic impact fees at an estimated cost of $1.6 million.

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• CR 510-US Highway 1 to Indian River: This roadway is scheduled for widening. Over the next

five years, costs are estimated at $5.9 million for construction. Funding sources will be provided by traffic impact fees and gas tax.

Recreation Department - The Recreation Department promotes and operates recreational programs for the residents of Indian River County.

• Gifford Park: Improvements to drainage and parking along with an additional restroom/concession building at a cost of $835,000. Funds will be provided by parks/recreation impact fees and optional sales tax.

• Fairground Improvements: Over the next 5 years plans are to upgrade lighting and add circular fans, RV camping expansion, enclose the open air pavilion and add additional restrooms, handwashing stations and a retractable shade screen. Expansion of the 4H parking area is also planned. Funds in the amount of $1,674,148 will be provided by the fairgrounds improvement fund and parks/recreation impact fees

CAPITAL IMPROVEMENTS PROGRAM PROJECTED EXPENDITURES

Department/

Program FY

2017/2018 FY

2018/2019 FY

2019/2020 FY

2020/2021 FY

2021/2022 Total

Emergency Services District $4,509,600 $4,673,635 $8,410,000 $1,310,000 $2,470,000 $21,373,235

Facilities Management 11,102,000 2,025,000 875,000 575,000 475,000 15,052,000

Law Enforcement/ Corrections 170,000 140,000 3,300,000 100,000 1,500,000 5,210,000

Beach Restoration Program 575,000 150,000 4,650,000 14,425,000 825,000 20,625,000

Conservation & Aquifer Recharge 1,700,000 1,625,000 625,000 325,000 175,000 4,450,000

Stormwater Improvements 8,626,649 2,450,000 5,575,000 1,825,000 250,000 18,726,649

Solid Waste Disposal District 2,252,500 5,052,500 0 6,600,000 8,000,000 21,905,000

Water & Sewer System 10,748,931 11,210,000 12,019,000 7,200,000 5,650,000 46,827,911

Transportation Infrastructure 31,067,457 45,339,933 46,411,055 23,751,229 16,440,884 163,010,558

Recreation Department/Parks 1,902,296 1,180,302 691,317 2,459,196 575,000 6,808,111

Total CIP Expenditures $72,654,433 $73,846,370 $82,556,372 $58,5701,425 $36,360,884 $323,988,484

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OPERATING IMPACT OF CAPITAL IMPROVEMENT PROJECTS

Department/ Program

FY

2017/2018

FY

2018/2019

FY

2019/2020

FY

2020/2021

FY

2021/2022

Total

Storm Water Improvements 300,000 315,000 330,450 346,375 362,775 1,654,600

Water & Sewer System 206,000 212,180 238,550 231,100 256,521 1,144,351

Transportation Infrastructure 20,000 40,600 61,820 83,675 106,185 312,280

Recreation Department/Parks 150,000 154,500 159,135 163,909 168,826 796,370

Total CIP Operating Expenditures

$676,000 $722,280 $789,955 $825,059 $894,307 $3,907,601

As the table above shows, operating expenses for projects in the CIP will have a significant impact on future budgets for Indian River County. It is always important not to overlook the operating impact of capital improvements. The FY 2017/2018 expenses shown above have been incorporated into the 2017/2018 operating budget.

REVENUE SOURCES A major element of the capital improvements program (CIP) is the analysis of the organization’s fiscal capacity to finance construction and improvements identified in the needs assessment portion of the plan. As part of this process, future revenue sources available to fund capital expenditures must be analyzed. A description of these revenues is shown below, along with where they are employed in the CIP. Optional One-Cent Sales Tax - Voters approved an additional One-Cent Sales Tax charged on goods and services purchased in the County in March 1989. The tax was initially approved for a period of fifteen years. The first 15 years expired May 31, 2004, but was approved by voter referendum for an extension until December 31, 2019 in the 2002 election. The voters approved another 15 year extension at the Presidential 2016 election. The additional one-cent tax will now be effective until December 31, 2034. Funds may only be used to fund infrastructure and capital equipment. Many road projects and building activities receive financing from this source. In FY 2017/2018, Optional Sales Tax revenue will provide over $28.9 million for CIP projects. This is a very integral part of the CIP funding, as without these funds capital projects would have to be funded through debt issuance or ad valorem proceeds. Impact Fees - Impact fees are collected on all new development based on the impact that development will have on County facilities. This provides a mechanism so that existing residents do not have to fund additional improvements required by new residents. Such fees can only be expended on capital improvements. They may not be used to fund operating expenses. In 2004, the County adopted seven new impact fees in addition to the existing traffic impact fees. These fees are used to fund parks, libraries, law enforcement, corrections, solid waste, public buildings, and fire services facilities. Due to a slowing economy, the Board of County Commissioners voted to suspend collection of three of the county’s impact fees. An updated Impact Fee Study was approved by the BCC in October 2014. As a result of this study, corrections, solid waste and library impact fees were suspended.

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M.S.B.U.’s - Municipal Service Benefit Units charge special assessments for improvements that will provide a special benefit to certain properties. M.S.B.U.’s are the mechanism for funding projects such as street lighting districts and drainage/storm water management districts. Ad Valorem Taxes - These are property taxes levied on real estate and personal property based on assessed value. Ad valorem revenues provide general support to many elements of the CIP, such as Emergency Services and Facilities Management. The Transportation Fund generates over half of its revenues from ad valorem monies. This fund includes expenditures of road and bridge maintenance, public works, and traffic engineering. Most operating expenses associated with CIP projects are provided--at least partially--by Ad Valorem Taxes. Long Term Debt (Bond Issuance) - Bonds are issued to pay for specific facilities needed by the County organization. Revenues associated with the infrastructure that is financed are usually pledged to repay the bonds. In the past, these revenue bonds have been used for expansion of the water and sewer system and to finance the County golf course. General obligation bonds may also be issued, such as the Environmentally Sensitive Land Acquisition bonds that provide funding for the LAAC. Intergovernmental Grants - Whenever possible, Indian River County attempts to achieve funding from state or federal agencies for capital improvements in order to minimize costs to County taxpayers. Gas Taxes - The State of Florida levies taxes on a per gallon basis on gasoline purchases. These revenues are then distributed to the counties on a formula driven basis. Indian River County receives about $5.0 million per year from the Constitutional, County, Ninth Cent, and Six Cents Local Option Gas Taxes. These distributions are used for improving and maintaining the County’s transportation infrastructure. Non Ad Valorem Assessments - These are charged to real and personal property by the Solid Waste Disposal District on a basis of Waste Generating Units. These revenues are used to support the operating expenses of the County landfill, refuse disposal, and recycling. However, they also supply funds for capital equipment replacement costs and landfill closure costs when required. Utility Capacity Charges – Utility capacity charges are fees paid for water and sewer connections. These fees are based on how much the new demand affects the need for water and wastewater treatment facilities, thus providing for capital improvements. Utility capacity charges may be used only for capital expenditures. Tourist Development Taxes - These are taxes charged on all hotel rooms rented for a period of less than six months. Indian River County currently levies a four (4) percent tourist tax on hotel rooms. The first three (3) percent is divided equally between tourist development activities and beach preservation. This 1½ percent will help pay for capital and operating expenses associated with the Beach Preservation Project. In August 2000, the Board of Commissioners approved the levy of the fourth cent to help fund acquisition of the former Los Angeles Dodgers spring training facility (now known as Historic Dodgertown). This additional levy became effective in February 2001, and is utilized for debt service payments associated with the acquisition of the facility.

310


MATRIX OF CIP PROJECTS AND FUNDING SOURCES

Public Works Dept.

Emergcy. Services District

Library Services

Recreation Dept.

Facilities Mgmt.

Utilities Dept.

S.W.D.D.

LAAC Optional 1¢ Sales Tax

Capital

Capital

Capital

Capital

Capital

Capital

Impact Fees (Various)

Capital

Capital

Capital

Capital Capital

Capital

Capital

M.S.B.U.’s

Capital & Operating

Ad Valorem Taxes

Capital & Operating

Capital & Operating

Capital & Operating

Capital & Operating

Capital & Operating

Capital & Operating

Bond Issues

Capital

Capital

Capital

Intergov’tl. Grants

Capital & Operating

Capital & Operating

Capital & Operating

Capital & Operating

Capital

Gas Taxes

Capital & Operating

Non Ad Valorem

Capital & Operating

Utility Capacity Charges

Capital

Non Ad Valorem Assessments

Capital & Operating

Capital

Note: This shows possible uses of revenues for future CIP projects, as well as revenues used for past undertakings. Where capital appears in the table, revenues can be used to acquire needed capital. When operating is listed, this means the revenue may provide funding for ongoing operating expenses generated by the capital projects.

311


The first year Capital Improvement Program is incorporated into the 2017/2018 Budget. However, some funds do not show these capital improvements in their actual budget, but will be “rolled over” into the new budget year.

2017/2018 CAPITAL IMPROVEMENT PLAN FUNDS Fund Description

Capital Expenditures

102 New Road Improvement Fees $6,763,117 103 County Wide Impact Fees 1,191,013 109 Secondary Road Construction 5,366,164 114 Emergency Services District 1,946,035 128 Beach Restoration Fund 575,000 145 Land Acquisition Series-2004 75,000 315 Optional Sales Tax 28,991,698 411 Solid Waste Disposal District 2,252,500 471 Utility Dept 4,036,000 472 Utilities Impact Fees 1,750,000

Misc. Grants, User Fees etc. 19,707,906 Total Capital Improvement Expenditures $72,654,433

312

2017/2018 Budget Long Range Financial Plan

313

LONG RANGE FINANCIAL PLAN Indian River County’s Major Governmental Funds are General Fund (which includes the MSTU fund), Transportation Fund, Emergency Services District, Impact Fee Fund, Secondary Roads Construction, and Optional Sales Tax. Presented on the following pages is a five-year forecast of revenues and expenses for each of these major funds. 5-Year Financial Projection Beginning in 2013, the housing market has seen an increase in value due to low interest rates and affordable pricing. For FY 2017/18, the taxroll is increasing by approximately 7.6%. Projections show a conservative increase in property values of 4.0% for each of the next four years. The General/MSTU Fund, Transportation Fund and Emergency Services District Fund all derive the majority of their revenues from Ad Valorem Taxes.

General/MSTU Fund

FY 2017/2018

FY 2018/2019

FY 2019/2020

FY 2020/2021

FY 2021/2022

Millage Rate (combined) 4.5337 4.5337 4.5337 4.5337 4.5337 (1)Beginning Unassigned Fund Bal. $47,436,899 $46,384,571 $46,278,071 $46,860,771 $48,272,371 Revenues Ad Valorem Taxes $63,005,919 $65,530,000 $68,150,000 $70,880,000 $73,720,000 Federal Sources 33,250 34,400 35,600 36,800 38,100 State Sources 12,838,001 13,287,300 13,752,400 14,233,700 14,731,900 Local Sources 17,277,289 17,882,000 18,507,900 19,155,700 19,826,100 Interfund Transfers 18,060,480 18,512,000 18,974,800 19,544,000 20,130,300 Total General Fund/MSTU Revenue $111,214,939 $115,245,700 $119,420,700 $123,850,200 $128,446,400 Expenses Salaries/Benefits $13,648,422 $13,989,700 $14,358,200 $14,827,600 $15,312,700 Operating 11,431,092 11,716,900 12,009,800 12,370,100 12,741,200 Capital 216,403 500,000 650,000 666,300 683,000 Constitutional Officers 53,081,489 54,408,500 56,040,800 57,722,000 59,742,300 Other Uses 33,889,861 34,737,100 35,779,200 36,852,600 38,142,400 Total General Fund/MSTU Expenses $112,267,267 $115,352,200 $118,838,000 $122,438,600 $126,621,600 Net Gain/Loss ($1,052,328) ($106,500) $582,700 $1,411,600 $1,824,800 Ending Unassigned Fund Balance $46,384,571 $46,278,071 $46,860,771 $48,272,371 $50,097,171

(1) The beginning unassigned fund balances are unaudited amounts


314

General/MSTU Fund Revenue

• The General Fund receives over 65% of its revenue from ad valorem taxes while the MSTU Fund receives approximately 31% of its revenue from ad valorem taxes. Property taxes are projected to increase by 4.0% for the remaining four years.

• Federal, State and Local sources are projected to increase by 3.5% annually. • Interfund Transfers are projected to increase by 2.5% for FY 18/19 and FY 19/20, and 3% for the

remaining two years • Cash Forward- Indian River County had utilized a small amount of cash reserves to supplement the

budget during the downturn, which is not in accordance with the County Fund Balance Policy. The County completed year two of the phase-out plan in FY 14/15, and has a structurally balanced budget. No fund balance usage is planned in the upcoming fiscal years.

• No increase in millage is included in this projection.

General/MSTU Fund Expenses

• Salaries are projected to increase by 2.5% in FY 18/19 and FY 19/20, and 3% for the remaining two years. Indian River County has executed a three year contract with the Teamsters Local Union No. 769 effective October 1, 2016 thru September 30, 2019. A 2.5% COLA is included in the current year (FY 17/18) with a 2.5% anniversary increase scheduled. Non-union employees will receive similar increases.

• Benefits are projected to increase by 2.5% in FY 18/19, 3.0% in FY 19/20, and 4% the last two years. The Florida Legislature sets the Florida Retirement System contribution rates yearly. Health Insurance costs are also increasing.

• 2 FTE’s (Full-Time Equivalent) are being added to the BCC departments in the General Fund, while the Constitutional Officers show a net increase of 33.92 FTE’s. MSTU Fund is showing an increase of 2 FTE’s.

• State Mandated/Constitutional Officers make up approximately 74.7% of the General Fund Budget. The state has historically increased mandates that the county must pay for.

• Operating Expenses are projected to increase by 2.5% for the first two years, and 3% thereafter. • Capital Expenditures –The projection shows a modest increase in capital expenditures. • Other Uses and Constitutional Officers are projected to increase 2.5% for FY 18/19, 3% for Fiscal

years 19/20 and 20/21 and 3.5% for FY 21/22. • Assumes expenditures equal 97% of budgeted amount, based on historical spending levels.


315

Transportation Fund

FY

2017/2018 FY

2018/2019 FY

2019/2020 FY

2020/2021 FY

2021/2022 (1) Beginning Unassigned Fund Balance 7,289,067 $5,897,019 $5,409,219 $4,998,219 $4,589,219 Revenues State Sources $2,753,749 $2,781,300 $2,809,100 $2,837,200 $2,865,600 Local Sources 687,026 693,900 700,800 707,800 714,900 Interfund Transfers 10,288,276 10,699,800 11,127,800 11,572,900 12,035,800 Total Transportation Revenue $13,729,051 $14,175,000 $14,637,700 $15,117,900 $15,616,300 Expenses Salaries/Benefits $8,757,565 $8,976,500 $9,213,900 $9,517,100 $9,830,500 Operating 4,712,438 4,430,200 4,541,000 4,677,200 4,817,500 Capital Projects 669,513 250,000 257,500 265,200 273,200 Other Uses 981,583 1,006,100 1,036,300 1,067,400 1,099,400 Total Transportation Expenses $15,121,099 14,662,800 $15,048,700 $15,526,900 $16,020,600 Net Gain/Loss ($1,392,048) ($487,800) ($411,000) ($409,000) ($404,300) Ending Unassigned Fund Balance

$5,897,019 $5,409,219 $4,998,219 $4,589,219 $4,184,919 (1) The beginning unassigned fund balances are unaudited amounts Transportation Fund Revenue

• The Transportation Fund receives over half its revenue from transfers from the General and MSTU funds, and is therefore affected by ad valorem taxes.

• Constitutional and County Gas Taxes are another major revenue source. Projections are for the taxes to increase 1.0% each year.

• Interfund transfers are projected to increase 4% annually. Transportation Fund Expenses

• Salaries are projected to increase by 2.5% in FY 18/19 and FY 19/20, and 3% for the remaining two years. Indian River County has executed a three year contract with the Teamsters Local Union No. 769 effective October 1, 2016 thru September 30, 2019. A 2.5% COLA is included in the current year (FY 17/18) with a 2.5% anniversary increase scheduled. Non-union employees will receive similar increases.

• Benefits are projected to increase by 2.5% in FY 18/19, 3% in FY 19/20, and 4% the last two years. The Florida Legislature sets the Florida Retirement System contribution rates yearly. Health Insurance costs are also increasing.

• Operating Expenses are projected to decrease in FY 18/19 due to less repair on equipment vehicles as fleet is replaced. Estimated increase of 2.5% in FY 19/20 and 3% the remaining two years.

• Capital Expenditures will decrease after FY 17/18 as Road & Bridge completes its catch-up purchases on heavy equipment.

• Other Uses are estimated to increase 2.5% in FY 18/19, and then 3% annually. • Assumes expenditures equal 97% of budgeted amount, based on historical spending levels.


316

Emergency Services District

FY 2017/2018

FY 2018/2019

FY 2019/2020

FY 2020/2021

FY 2021/2022

Millage Rate 2.3655 2.3655 2.3655 2.3655 2.3655 (1) Beginning Unassigned Fund Balance $7,793,000 $7,296,055 $7,254,648 $3,770,241 $5,950,834 Revenues Ad Valorem Taxes $30,033,653 $31,230,000 $32,480,000 $33,780,000 $35,130,000 ALS Charges 5,272,500 5,460,000 5,650,000 5,850,000 6,050,000 Fire Protection Services (COVB) 131,401 135,000 138,000 141,000 145,000 Fire Safety Inspection/Plan Review 180,000 189,000 208,000 229,000 252,000 Other Miscellaneous Revenue 198,605 311,000 403,000 437,000 617,000 Total Emergency Services Revenue 35,816,159 $37,325,000 $38,879,000 $40,437,000 $42,194,000 Expenses Salaries/Benefits $27,755,709 $28,450,000 $29,210,000 30,190,000 $31,190,000 Operating 4,975,249 5,100,000 5,230,000 5,390,000 5,550,000 Capital Projects 1,887,654 2,080,000 6,135,000 835,000 1,095,000 Other Uses 1,681,084 1,723,000 1,775,000 1,828,000 1,883,000 State Forestry Service 13,407 13,407 13,407 13,407 13,407 Total Emergency Services Expenses $36,313,103 $37,366,407 $42,363,407 $38,256,407 $39,731,407 Net Gain/Loss ($496,945) ($41,407) ($3,484,407) $2,180,593 $2,462,593 Ending Unassigned Fund Balance $7,296,055 $7,254,648 $3,770,241 $5,950,834 $8,413,427 (1) The beginning unassigned fund balances are unaudited amounts

Emergency Services District Revenues

• A majority of the Emergency Services District’s revenue is derived from ad valorem taxes. The entire County (with the exception of Indian River Shores) is included in this district. Property taxes are projected to increase 4% for the remaining four years.

• ALS charges are projected to increase by 3.5% annually. • Fire Protection Services are projected to increase by 2.5% annually. • Fire Safety Inspection/Plan Review revenue is projected to increase by 5 % for FY 18/19, and 10%

for the remaining three years.

Emergency Services District Expense

• Salaries are projected to increase by 2.5% in FY 18/19 and FY 19/20, and 3% for the remaining two years. Indian River County has executed a three year contract with the IAFF Local Union No. effective October 1st, 2016 thru September 30th 2019. A 2.5% COLA is included in the current year (FY 17/18) with a step (approximately 2.5%) increase scheduled. Non-union employees will receive similar increases.

• Benefits are projected to increase by 2.5% in FY 18/19, 3% in FY 19/20 and 4% the last two years. The Florida Legislature sets the Florida Retirement System contribution rates yearly. Health Insurance costs are also increasing.

• Assumes expenditures equal 97% of budgeted amount, based on historical spending levels.


317

Traffic/Other Impact Fee Funds

FY

2017/2018 FY

2018/2019 FY

2019/2020 FY

2020/2021 FY

2021/2022 (1) Beginning Unassigned Fund Balance $15,086,421 $10,764,559 $7,867,149 $7,115,862 $3,864,956 Revenues Impact Fees-Parks & Recreation $500,000 $535,000 $583,150 $583,150 $583,150 Impact Fees- Emergency Services 175,000 187,250 204,102 204,102 204,102 Impact Fees-Law Enforcement 150,000 160,500 174,945 174,945 174,945 Impact Fees-Administration 125,000 133,750 145,788 145,788 145,788 Traffic Impact Fees 2,775,000 3,000,000 3,000,000 3,000,000 3,000,000 Other Income 35,000 35,350 35,880 36,598 37,513 Total Impact Fee Revenue $3,760,000 $4,051,850 $4,143,865 $4,144,583 $4,145,498 Expenses Salaries/Benefits $93,879 $96,253 $98,700 $101,800 $105,000 103 Operating 268,827 131,500 134,800 282,800 147,300 Parks & Recreation Capital 567,450 640,200 315,250 2,279,500 375,000 Emergency Services Capital 200,174 169,750 169,750 169,750 175,000 Law Enforcement/Corrections Capital 0 0 727,500 0 0 Library Capital 121,648 245,302 291,317 109,196 0 Public Buildings Capital 269,660 218,250 218,250 218,250 225,000 Road Projects Capital 6,560,224 5,448,005 2,939,585 4,234,193 4,631,000 Total Impact Fee Expenses $8,081,862 $6,949,260 $4,895,152 $7,395,489 $5,658,300 Net Gain/Loss ($4,321,862) ($2,897,410) ($751,287) ($3,250,906) ($1,512,802) Ending Unassigned Fund Balance $10,764,559 $7,867,149 $7,115,862 $3,864,956 $2,352,154 (1) The beginning unassigned fund balances are unaudited amounts Traffic/ Other Impact Fee Fund Revenue

• As the economy begins to improve, impact fees are projected to increase. A gradual increase is projected for the next four years.

• Impact Fees have been either suspended or eliminated for Corrections, Libraries, and Solid Waste as a result of the Impact Fee Study completed in September 2014.

Traffic/Impact Fee Fund Expenses

• The expenses detailed are the capital projects scheduled in the current Indian River Capital Improvement Plan. For FY 17/18, funds for projects that have not been completed will be “rolled over” into the new Fiscal year.

• Operating expenses include costs to administer the impact fee program, and those expenses are projected to increase 2.5% in FY 18/19 and FY 19/20, and 3% per year for the last two years. An Impact study is required every 3 years and are included in FY 17/18 and FY 20/21.



318

Secondary Roads

FY

2017/2018 FY

2018/2019 FY

2019/2020 FY

2020/2021 FY

2021/2022 (1)Beginning Unassigned Fund Balance $9,884,016 $7,559,137 $4,351,752 $2,825,812 $1,303,065 Revenues County Gas Tax $165,000 $166,700 $168,400 $170,100 $171,800 Local Gas Tax 3,600,000 3,636,000 3,672,000 3,709,000 3,746,000 Other Income 25,000 25,125 25,326 25,579 25,963 Total Secondary Roads Revenue $3,790,000 $3,827,825 $3,865,726 $3,904,679 $3,943,763 Expenses Road Projects $1,418,110 $5,023,658 $3,329,386 $3,302,374 $1,581,750 Salaries/Benefits 369,216 378,446 388,346 400,900 413,866 Operating 4,327,553 1,633,106 1,673,934 1,724,152 1,775,877 Total Secondary Road Expenses $6,114,879 $7,035,210 $5,391,666 $5,427,426 $3,771,493 Net Gain/Loss ($2,324,879) ($3,207,385) ($1,525,940) ($1,522,747) $172,270 Ending Unreserved Fund Balance $7,559,137 $4,351,752 $2,825,812 $1,303,065 $1,475,335 (1) The beginning unassigned fund balances are unaudited amounts Secondary Roads Fund Revenue

• County and Local Gas Taxes are projected to increase 1.0% annually. • Interest earnings are projected to remain fairly flat for the four years. • Grants for road resurfacing and construction are another source of income that will be utilized

when available. Secondary Roads Fund Expense

• The expenses detailed are the capital projects scheduled in the current Indian River Capital Improvement Plan. For FY 17/18, funds for projects that have not been completed will be “rolled over” into the new Fiscal year.

• Several large road resurfacing projects are budgeted for FY 17/18 .Operating expenses include road resurfacing and are projected to increase 2.5% in FY 18/19 and FY 19/20, then 3% after that.



319

Optional Sales Tax

FY

2017/2018 FY

2018/2019 FY

2019/2020 FY

2020/2021 FY

2021/2022 (1)Beginning Unassigned Fund Balance $75,323,592 $57,508,229 $50,611,043 $22,534,854 $24,963,552 Revenues Optional Sales Tax $16,500,000 $16,800,000 $17,136,000 $17,479,000 $17,829,000 Interest Income 150,000 150,750 151,000 153,000 155,000 Total Optional Sales Taxes Revenue $16,650,000 $16,950,750 $17,287,000 $17,632,000 $17,984,000 Expenses Road Projects $12,877,566 15,487,981 $33,083,110 $11,044,173 $7,043,170 Agencies 80,833 0 0 0 0 Emergency Services 2,286,484 2,346,076 2,037,000 291,000 1,164,000 Recreation/Open Spaces 388,000 485,000 97,000 0 0 Stormwater 4,713,340 2,376,500 5,941,250 2,328,000 2,391,050 Facilities Management 10,379,000 1,746,000 630,500 342,300 242,500 Conservation & Aquifer 582,000 339,500 169,750 169,750 169,750 Landfill Groundwater Testing 381,079 381,079 381,079 381,079 381,079 Beach Projects 425,000 425,000 425,000 425,000 425,000 Sanitary Sewer/Potable Water 577,718 0 0 0 0 Law Enforcement/Corrections 1,649,343 135,800 2,473,500 97,000 1,455,000 Fund Transfer 125,000 125,000 125,000 125,000 125,000 Total Optional Sales Tax Expenses $34,465,363 $23,847,936 $45,363,189 $15,203,302 $13,396,549 Net Gain/Loss ($17,815,363) ($6,897,186) ($28,076,189) $2,428,698 $4,587,451 Ending Unassigned Fund Balance $57,508,229 $50,611,043 $22,534,854 $24,963,552 $29,551,003 (1) The beginning unassigned fund balances are unaudited amounts Optional Sales Tax Fund Revenue

• Voters approved an additional One-Cent Sales Tax charged on goods and services purchased beginning March 1989, for 15 years. An extension for another 15 years was approved by the voters in 2004 and again in November of 2016. The current Optional Sales Tax will expire 12/31/2034.

• As the economy continues to improve, projection of revenues shows a modest increase of 2.0% for the next four years.

Optional Sales Tax Fund Expenses

• The expenses detailed are the capital projects scheduled in the current Indian River Capital

Improvement Plan. For FY 17/18, funds for projects that have not been completed will be “rolled over” into the new Fiscal year.



320

Financial Forecast Summary

The preceding forecasts for Indian River County show a mixture of financial positions. For the taxing funds, a tax roll increase of 4% is projected for existing home values. Please note that no new construction (to increase the tax roll) has been calculated into these projections, even though Indian River County is currently experiencing record growth in building permits issued. This builds in a safety margin consistent with the conservative budget philosophy employed in Indian River County. All funds show a positive balance at the end of the five year projection. Impact Fees and Optional Sales Tax are used for capital expenditures. The operational costs of these capital projects must come from other sources (usually ad valorem taxes). Please note that these are only projections and actual revenues and expenses may differ substantially from these projections. The projections are dependent upon the assumptions made regarding changes in revenues and expenses. Impact of Long-Term Financial Plans on the Budget and Budget Process Indian River County evaluates its financial position on an annual basis. The amount of available fund balance and the long range financial projections are considered when the proposed budget for the subsequent fiscal year is being developed. There is a tendency in local government to fixate on the immediate short-term decisions to be made such as the subsequent year’s tax rates. A long range financial plan and the operating impacts of the Capital Improvement Plan shift the focus to a longer-term five year planning window. Due to the severe revenue impacts from declining taxable value during the “Great Recession” and the decision to minimize the impact to taxpayers by not increasing the millage rate during that timeframe, there were deferred capital equipment purchases, particularly in Road and Bridge operations and the Emergency Services District. A portion of the reduction in projected fund balance within these funds is associated with the pent up demand for replacement equipment. Major capital projects and a portion of Emergency Services District fire apparatus and fire station construction are funded through a combination of impact fees, optional sales tax revenue, and Emergency Services District (ESD) ad valorem taxes. Due to strong growth in optional sales tax revenue, there is some operational flexibility in shifting more capital expenses to the optional sales tax rather than funding with ESD ad valorem taxes. These decisions are made on a year to year basis. Finally, the long range financial plans are integrated with the financial policies adopted by the Board of County Commissioners in the annual budget process. Florida Statutes mandate that budgets be balanced (i.e., the total of estimated receipts including balances brought forward, shall equal the total of the appropriations and reserves). In addition, sound budgetary practices further require that the County has a structurally balanced budget, in that fund balance is used for non-recurring expenses, rather than funding ongoing operations.

2017/2018 Budget Statistical Information

Indian River County Millage Rates By Taxing Authority

2017/2018

2016/2017

2015/2016

2014/2015

2013/2014

2012/2013

COUNTY

GENERAL FUND 3.4604 3.3602 3.3602 3.3375 3.2620 3.0892 M.S.T.U. 1.0733 1.0733 1.0733 1.0733 1.0733 1.0733 EMERGENCY SERVICES 2.3655 2.3010 2.2551 1.9799 1.9799 1.7148

COUNTY AGGREGATE 5.9901 5.8349 5.8001 5.5477 5.4611 5.0729

SCHOOL SCHOOL STATE 4.3050 4.5620 5.1070 5.1470 5.2680 5.4250 SCHOOL LOCAL 2.7480 2.8480 2.8480 2.8480 2.8480 2.4980

SCHOOL TOTAL 7.0530 7.4100 7.9550 7.9950 8.1160 7.9230

MUNICIPALITY VERO BEACH 2.5194 2.3800 2.3800 2.0336 2.0336 2.0336 SEBASTIAN 3.4000 3.8556 3.8556 3.8556 3.7166 3.7166 INDIAN RIVER SHORES 1.3774 1.7186 1.6786 1.6786 1.4731 1.4731 FELLSMERE 4.9599 4.9599 5.2756 5.5309 5.6190 5.4999

ORCHID 2.3000 1.2500 0.7000 0.5500 0.4864 0.5000

INDEPENDENT HOSPITAL DISTRICT 0.8894 0.8443 0.9951 0.9881 0.9698 0.9386 SEBASTIAN INLET 0.0009 0.1007 0.1069 0.1124 0.1124 0.1124 MOSQUITO CONTROL 0.2515 0.2630 0.2630 0.2678 0.2762 0.2811 FL INLAND NAVIGATION 0.0320 0.0320 0.0320 0.0345 0.0345 0.0345

INDEPENDENT TOTAL 1.2666 1.2285 1.3970 1.3960 1.3845 1.3666

WATER MANAGEMENT ST. JOHNS 0.2724 0.2885 0.3023 0.3164 0.3283 0.3313

VOTER APPROVED LAND ACQUISITION BOND ‘04 0.2955 0.3143 0.3315 0.3694 0.3788 0.3799

321


General Government Expenditures by Function*

Year

General

Government

%

Public Safety

%

Physical

Environment

%

Transportation

%

Court

Related

%

1997

16,130,433

17%

39,831,979

42%

8,738,689

9%

11,892,662

13%

n/a

1998

13,456,145

15%

37,093,684

42%

3,276,200

4%

16,813,930

19%

3,866,441

4%

1999

13,844,361

15%

39,852,827

43%

1,333,456

1%

18,700,809

20%

4,375,340

5%

2000

14,665,306

14%

40,893,105

40%

4,947,965

5%

13,415,177

13%

4,565,674

5%

2001 15,799,857 15% 42,891,194 39% 2,254,447 2% 13,408,736 12% 5,323,388 5%

2002 20,228,495 16% 45,352,323 36% 2,667,619 2% 22,729,769 18% 5,802,798 5%

2003 23,785,570 16% 47,565,048 32% 18,587,122 12% 20,120,969 13% 5,998,260 5%

2004 26,473,300 19% 55,792,130 39% 3,305,670 2% 23,038,234 16% 6,210,614 5%

2005 26,797,183 18% 57,161,390 39% 4,573,196 3% 22,369,128 15% 5,630,734 4%

2006 56,232,514 27% 66,984,420 33% 9,498,973 5% 31,966,928 16% 5,915,727 3%

2007 59,527,672 22% 73,275,110 26% 35,044,820 13% 55,039,978 20% 6,649,724 2%

2008 27,701,150 11% 74,038,252 31% 33,806,207 14% 53,489,116 22% 6,940,682 3%

2009 23,632,794 13% 74,813,164 40% 6,312,535 3% 40,841,272 22% 6,620,830 4%

2010 23,506,576 16% 68,235,492 46% 1,405,690 1% 20,861,672 14% 6,251,773 4%

2011 21,324,680 15% 67,393,943 46% 1,353,074 1% 22,300,819 15% 5,774,032 4%

2012 20,477,898 14% 67,761,985 45% 1,751,623 1% 29,058,310 19% 5,860,925 4%

2013 19,056,322 13% 66,908,328 46% 771,942 1% 28,223,229 20% 6,054,822 4%

2014 20,681,570 14% 67,799,667 48% 781,306 1% 23,321,248 17% 6,487,906 5%

2015 22,957,111 15% 71,703,248 46% 1,055,021 1% 27,945,569 18% 6,677,909 4%

2016 22,693,234 14% 77,316,218 49% 788,803 1% 27,505,659 17% 6,605,682 4%

*Includes General, Special Revenue, Debt Service and Capital Projects Funds.

322


General Government Expenditures by Function* (Cont’d)

Year

Economic

Environment

%

Human Services

%

Culture & Recreation

%

Debt

Service

%

Totals

1997

266,849 0%

4,972,494

5%

6,308,543

7%

6,179,430

7%

94,321,079

1998

281,879

0%

3,989,075

5%

7,149,129

8%

2,496,851

3%

88,423,334

1999

278,191

0%

5,048,135

5%

7,150,011

8%

2,820,427

3%

93,403,557

2000

259,354

0%

4,928,117

5%

12,006,079

12%

6,195,738

6%

101,876,515

2001 302,580 0% 5,746,410 5% 21,945,498 20% 1,859,710 2% 109,531,820

2002 347,096 0% 5,832,441 5% 19,323,355 15% 3,850,379 3% 126,134,275

2003 583,850 0% 6,540,673 4% 23,253,841 15% 4,520,637 3% 150,955,970

2004 627,914 0% 7,197,342 5% 15,022,196 11% 3,727,534 3% 141,394,934

2005 713,019 0% 7,279,080 5% 21,359,218 14% 3,495,500 2% 149,378,448

2006 1,054,239 0% 12,470,221 6% 16,919,463 8% 4,406,090 2% 205,448,575

2007 968,227 0% 13,862,463 5% 24,904,678 9% 8,126,643 3% 277,399,315

2008 4,579,574 2% 12,619,575 5% 21,299,763 9% 7,873,176 3% 242,347,495

2009 653,547 1% 8,621,760 5% 16,388,589 9% 5,414,758 3% 186,251,797

2010 2,525,988 1% 7,370,995 5% 16,009,122 11% 2,714,422 2% 148,881,730

2011 2,056,453 1% 7,762,962 5% 16,484,242 11% 2,526,114 2% 146,976,319

2012 2,021,184 1% 6,888,883 5% 13,808,303 9% 2,426,083 2% 150,055,194

2013 2,581,401 2% 6,952,460 5% 11,538,809 8% 2,118,704 1% 144,206,017

2014 1,106,886 1% 7,178,542 5% 11,627,286 8% 1,984,616 1% 140,969,027

2015 436,320 0% 7,519,756 5% 15,719,709 10% 1,266,070 1% 155,280,713

2016 424,593 0% 7,868,392 5% 13,562,765 9% 832,007 1% 157,597,353

*Includes General, Special Revenue, Debt Service and Capital Projects Funds. .

323


General Revenues by Source*

Fiscal Year

Ended

Taxes

%

Licenses

And Permits

%

Inter-

Governmental Revenue

%

Charges

for Services

%

1997

58,955,069

64%

403,849

0%

13,329,351

15%

9,129,805

10%

1998

61,740,699

63%

327,978

0%

16,392,327

17%

9,123,027

10%

1999

64,470,143

63%

480,408

0%

16,431,926

16%

9,881,292

10%

2000

69,537,158

63%

520,813

0%

18,908,166

17%

9,425,310

9%

2001 73,553,625 62% 493,585 0% 18,764,102 16% 11,037,594 9%

2002 80,488,343 64% 515,653 0% 20,802,982 17% 11,368,399 9%

2003 86,120,084 59% 567,403 0% 35,213,140 24% 13,683,108 9%

2004 95,675,370 62% 1,033,394 1% 26,588,303 17% 14,282,587 9%

2005 104,012,925 51% 1,354,282 1% 35,973,818 18% 18,151,546 9%

2006 116,088,548 53% 1,274,638 1% 38,261,489 18% 18,204,600 8%

2007 130,158,069 56% 896,612 0% 54,252,074 23% 18,997,529 8%

2008 119,915,640 55% 9,904,590 5% 49,065,955 22% 18,678,544 9%

2009 113,689,399 61% 12,433,598 7% 34,305,682 18% 16,852,653 9%

2010 103,626,726 60% 11,322,039 7% 37,687,574 22% 14,665,805 7%

2011 94,718,550 60% 11,189,393 7% 30,453,182 19% 15,030,329 10%

2012 90,472,569 59% 11,486,235 8% 29,759,832 19% 14,760,125 10%

2013 88,005,422 58% 12,769,844 8% 30,086,479 20% 15,887,241 10%

2014 94,585,345 58% 14,321,389 9% 30,563,650 19% 18,076,888 11%

2015 100,170,078

59%

15,567,731 9% 32,065,821 19% 18,558,182 11%

2016 109,082,531 59% 16,530,179 9% 33,535,027 18% 15,532,928 8% *Includes General, Special Revenue, Debt Service and Capital Projects Funds.

324


General Revenues by Source* (Cont’d)

Fiscal

Fines

Year

and

Misc.

Ended

Forfeitures

%

Revenues

%

Totals

1997

1,026,303

1%

8,622,321

9%

91,466,698

1998

1,286,672

1%

8,694,451

9%

97,565,154

1999

1,164,084

1%

9,712,125

10%

102,139,978

2000

1,322,950

1%

11,338,449

10%

111,062,846

2001 1,251,098 1% 14,727,979 12% 119,827,983

2002 1,421,542 1% 11,600,449 9% 126,197,368

2003 1,584,737 1% 9,703,817 7% 146,872,289

2004 1,508,786 1% 14,545,961 10% 153,634,401

2005 1,715,875 1% 42,170,294 20% 203,378,740

2006 2,069,593 1% 40,182,777 19% 216,081,645

2007 2,403,093 1% 26,773,753 12% 233,481,130

2008 2,137,413 1% 18,486,026 8% 218,188,168

2009 1,792,517 1% 8,211,401 4% 187,285,250

2010 852,012 1% 4,444,878 3% 172,599,034

2011 936,995 1% 5,348,717 3% 157,677,166

2012 739,275 0% 5,850,449 4% 153,068,485

2013 778,575 1% 4,411,853 3% 151,939,414

2014 1,004,374 1% 3,684,822 2% 162,236,468

2015 897,860 1% 3,365,258 2% 170,624,930

2016 1,672,773 1% 9,291,608 5% 185,645,046 *Includes General, Special Revenue, Debt Service and Capital Projects Funds.

325


Property Tax Levies and Collections

Fiscal

Total

Current

Percent of

Delinquent

Total Percent of Total

Year

Tax

Tax

Levy

Tax

Tax

Collections Ended

Levy

Collections

Collected

Collections

Collections

To Levy

1997

43,768,639

42,474,085

97.04%

93,054

42,567,139

97.26%

1998

45,087,396

43,498,326

96.48%

65,517

43,563,843

96.62%

1999 47,178,979 44,985,116 95.35% 132,335 45,117,451 95.63%

2000 50,599,662 48,936,993 96.72% 108,698 49,045,691 96.93%

2001 53,727,318 52,148,971 97.07% 158,661 52,307,632 97.36%

2002 59,184,019 56,856,770 96.07% 95,364 56,952,134 96.23%

2003 65,289,186 62,668,552 95.99% 7,797 62,676,349 96.00%

2004 72,306,331 70,083,106 96.68% 176,345 70,090,969 96.93%

2005 76,748,078 74,100,048 96.41% 111,220 74,102,922 96.55%

2006 87,754,823 84,736,835 96.56% 34,344 84,771,179 96.60%

2007 102,986,045 99,404,127 96.52% 61,566 99,465,693 96.58%

2008 103,700,766 99,716,496 96.16% 48,241 99,764,737 96.20%

2009 97,439,623 94,107,423 96.58% 273,002 94,380,425 96.86%

2010 87,360,868 84,431,741 96.65% 171,392 84,603,133 96.84%

2011 77,790,733 75,215,452 96.69% 290,472 75,505,924 97.06%

2012 72,668,518 70,200,922 96.60% 133,385 70,334,307 96.79%

2013 69,251,173 66,838,348 96.52% 111,341 66,949,689 96.68%

2014 75,101,883 72,572,593 96.63% 149,546 72,722,139 96.83%

2015 79,309,078 76,537,192 96.50% 91,754 76,628,946 96.62%

2016 87,611,062 84,648,230 96.62% 60,147 84,708,377 96.69% All taxes are due and payable on November 1st of each year or as soon thereafter as the assessment roll is certified and delivered to the Tax Collector. All unpaid taxes become delinquent on April 1 following the year in which they are assessed. Discounts are allowed for each payment at the rate of 4% in the month of November, 3% in December, 2% in January and 1% in February. The taxes paid in March receive no discount. Delinquent taxes on real property bear interest of 18% per year. On or prior to June 1 following the tax year, certificates are sold for all delinquent taxes on real property. After sale, tax certificates bear interest of 18% per year or at any lower rate bid by the buyer. The certificate holder may make application for a tax deed on any unredeemed tax certificates after a period of two years. The County holds unsold certificates. Delinquent taxes on personal property bear interest of 18% per year until the tax is satisfied either by seizure and sale of the property or by the five- (5) year statute of limitations. The County does not accrue its portion of the County-held certificates due to the immaterial amount.

326


Just and Taxable Value of Taxable Property

Real

Personal

Total

Percent of Total Fiscal

Property

Property

Total

Estimated

Taxable Value

Year

Just

Just

Just

Taxable

To Total Ended

Value

Value

Value (1)

Value (1)

Just Value (1)

1997

7,589,071,741

554,667,039

8,143,738,780

5,940,864,817

73.0%

1998

7,807,203,863

622,046,910

8,429,250,773

6,159,944,874

73.1%

1999 8,080,247,333 652,698,708 8,732,946,041 6,420,215,433 73.5%

2000 8,671,573,086 764,851,686 9,436,424,772 6,995,948,262 74.1%

2001 9,109,672,314 725,390,231 9,835,062,545 7,440,896,735 75.6%

2002 10,539,705,283 707,941,621 11,247,646,904 8,541,205,140 75.9%

2003 11,985,128,952 694,305,280 12,679,434,232 9,500,891,213 74.9%

2004 13,547,372,018 693,374,322 14,240,746,340 10,684,028,933 75.0%

2005 15,716,463,269 699,716,008 16,416,179,277 12,179,995,659 74.2%

2006 19,265,033,998 712,011,582 19,977,045,580 14,242,984,935 71.3%

2007 25,458,676,130 755,187,275 26,213,863,405 17,847,161,614 68.1%

2008 25,155,652,635 782,529,196 25,938,181,831 18,580,296,938 71.6%

2009 24,141,420,963 739,467,578 24,880,888,541 17,449,270,077 70.1%

2010 21,272,439,325 761,011,306 22,033,450,631 15,796,158,693 71.7%

2011 18,741,543,869 711,180,228 19,452,724,097 14,139,034,830 72.7%

2012 17,291,910,945 644,205,795 17,936,116,740 13,205,004,567 73.6%

2013 16,563,604,291 635,119,066 17,198,723,357 12,701,251,975 73.8%

2014 16,832,196,339 697,294,522 17,529,490,861 12,859,438,194 73.4%

2015 17,855,660,837 696,658,855 18,552,319,692 13,402,059,461 72.2%

2016 19,941,465,452 698,630,083 20,640,095,555 14,301,405,281 69.3% SOURCE: (1) Indian River County Property Appraiser NOTE: Values are established as of January 1, of the previous calendar year, i.e., January 1, 2015 taxable value apply to the fiscal year ending 9/30/2016.

327


Property Tax Rates - Direct and All Overlapping Governments (Per $1,000 Assessed Value)

County-wide Taxing District

Independent

Taxing District Fiscal Year

Ended

(1)

County

School Board

(2)

Other

Total

Countywide

(3)

Cities

(2)

Other 1997

5.92330

10.31900

2.64544

18.87740

3.84790

1.70220

1998

5.80800

10.14000

2.49690

18.84490

3.78756

1.51850

1999 5.73690 10.15000 2.59470 18.48160 3.68094 1.73635

2000 5.54870 9.61400 2.69490 17.85760 3.29626 1.52091 2001 5.54080 9.55700 2.70780 17.80560 3.19996 1.62899

2002 5.52340 9.08200 2.56070 17.16610 3.05086 1.61045

2003 5.47130 8.73200 2.55890 16.76220 2.97106 1.90075

2004 5.51810 8.71000 2.42150 16.64960 2.97030 2.15478

2005 5.15630 8.49900 2.19420 15.84950 2.94130 1.89230

2006 4.91730 8.24000 2.17000 15.32730 2.82760 1.60820

2007 4.3250 7.4430 2.1747 13.9427 2.5740 1.4795

2008 4.1037 7.5380 2.1283 13.7700 2.2400 1.3817

2009 4.1493 7.0400 2.1368 13.3261 2.3119 1.5362

2010 4.1666 7.5960 2.1027 13.8653 2.3119 1.7515

2011 4.1625 8.2500 2.1235 14.5360 2.3073 1.6859

2012 4.1625 8.2440 2.1512 14.5577 2.5023 1.6856

2013 4.1625 8.3130 2.0947 14.5702 2.6446 1.6979

2014 4.3353 8.1160 2.3587 14.8100 2.6657 1.7128

2015 4.4108 7.9950 2.3493 14.7551 2.7297 1.7126

2016 4.4335 7.9550 2.5866 14.9751 2.7780 1.6993 (1) Per Florida State Statute 200.071, no ad valorem tax millage shall be levied against real property and tangible personal

property by counties in excess of 10 mils, except for voted levies. (2) Composite tax rate (3) Average tax rate

328


Ratio of Net General Bonded Debt to Taxable Value and Net Bonded Debt Per Capita –

Fiscal Year

Ended

Gross General

Obligation Bonded

Debt

Debt Service Monies

Available

Net

Bonded Debt

(1)

Population

(2)

Taxable Value

Ratio of Net Bonded Debt to Assessed Value

Net Bonded

Debt Per Capita

2003 17,725,000 684,016 17,040,984 121,274 9,500,891,213 0.0018 140.63

2004 16,080,000 867,776 15,212,224 126,829 10,684,028,933 0.0014 119.94

2005 14,385,000 1,106,353 13,278,647 130,043 12,179,995,659 0.0011 102.11

2006 61,255,000 1,375,837 59,879,163 135,262 14,242,948,935 0.0042 442.69

2007 57,160,000 1,956,189 55,203,811 139,757 17,847,161,614 0.0031 395.00

2008 52,770,000 2,530,612 50,239,388 141,667 18,580,296,938 0.0027 354.63

2009 48,210,000 2,841,769 45,368,231 141,634 17,449,270,077 0.0026 320.68

2010 43,480,000 1,845,314 41,634,686 138,028 15,796,158,693 0.0026 301.64

2011 39,815,000 1,743,781 38,071,219 138,028 14,139,034,830 0.0027 274.50

2012 32,385,000 1,002,540 31,382,460 138,694 13,205,004,567 0.0024 226.27

2013 29,987,489 828,029 29,159,460 139,446 12,701,251,975 0.0023 209.11

2014 26,639,265 832,464 25,806,801 139,586 12,859,438,194 0.0020 184.88

2015 23,594,000 967,599 22,626,401 140,955 13,402,059,461 0.0017 157.87

2016 19,706,000 1,114,234 18,591,766 143,326 14,301,405,281 0.0013 126.98 SOURCE: (1) Office of Economic and Demographic Research, The Florida Legislature

(2) Indian River County Property Appraiser Computation of Direct and Overlapping Debt

Jurisdiction

Net

Debt Outstanding a/o

9/30/17

Percentage

Applicable to Indian River

County Residents

Amount

Applicable to Indian River

County Residents

Indian River County General Obligation Refunding Note, Series 2015

19,706,000 100% 19,706,000

Revenue Bonds-Spring Training Facility-Series 2001 6,215,000 100% 6,215,000

329


Revenue Bond Coverage-Water and Sewer Bonds

Fiscal Year

Ended

Gross

Revenues

Direct

Operating Expenses

Net Revenue

Available For Debt Service

Debt Service Requirements

Principal

Interest

Total

Coverage

1997 19,195,716

8,144,867

11,050,849

1,785,000

4,495,752

6,280,752

1.76

1998

20,919,979

8,565,905

12,354,074

1,835,000

4,423,092

6,258,092

1.97

1999

20,175,609

7,868,098

12,307,511

1,895,000

4,345,034

6,240,034

1.97

2000

23,218,038

8,361,845

14,856,193

1,895,000

4,345,034

6,062,529

2.45

2001 24,640,811 9,388,472 15,252,339 1,615,000 4,177,559 5,792,559 2.63

2002 25,833,724 9,662,508 16,171,216 1,690,000 4,102,839 5,792,839 2.79

2003 25,515,931 10,723,548 14,792,383 1,765,000 4,021,999 5,786,989 2.56

2004 25,227,977 12,507,398 12,720,579 1,855,000 3,936,019 5,791,019 2.20

2005 27,768,089 12,853,872 14,914,217 2,020,000 3,525,573 5,545,573 2.69

2006 32,257,145 14,270,414 17,986,731 2,390,000 3,157,260 5,547,260 3.24

2007 34,320,984 16,226,651 18,094,333 2,505,000 3,041,150 5,546,150 3.26

2008 31,397,721 17,147,444 14,250,277 2,620,000 2,922,950 5,542,950 2.57

2009 29,075,475 17,057,273 12,018,202 2,745,000 2,047,513 4,792,513 2.51

2010 28,762,697 16,007,055 12,755,642 2,870,000 2,510,910 5,380,910 2.37

2011 28,563,206 15,404,503 13,158,703 2,990,000 2,324,525 5,314,525 2.48

2012 28,875,011 15,657,085 13,217,926 3,090,000 2,193,450 5,283,450 2.50

2013 28,958,994 15,217,294 13,741,700 3,205,000 2,080,951 5,285,951 2.60

2014 29,965,075 16,040,433 13,924,642 3,350,000 1,937,450 5,287,450 2.63

2015 30,373,739 16,129,860 14,243,879 3,485,000 1,827,867 5,312,867 2.68

2016 31,323,280 18,064,619 13,258,661 2,878,000 1,095,886 3,973,886 3.34

330


Property Value, Construction and Bank Deposits

Fiscal Year

Ended

Real

Property Value (1)

Construction (2)

Deposits (3)

1999

8,080,247,333

301,294,691

2,126,341,000

2000

8,671,573,086

399,651,994

2,171,281,000 2001 9,109,672,314 372,109,920 2,319,647,000

2002 10,539,705,283 433,774,860 2,495,063,000

2003 11,985,128,952 514,871,537 2,761,627,000

2004 13,547,372,018 824,876,069 3,076,972,000

2005 15,716,463,269 966,108,386 3,739,743,000

2006 19,265,033,998 940,373,663 3,686,248,000

2007 25,458,676,130 387,155,954 3,615,465,000

2008 25,155,652,635 326,379,830 3,622,264,000

2009 24,141,420,963 138,734,040 3,819,667,000

2010 21,272,439,325 113,044,340 3,710,123,000

2011 18,741,543,869 145,120,898 3,567,099,000

2012 17,291,910,945 124,046,000 3,364,698,000

2013 16,563,604,291 201,081,641 3,578,103,000

2014 16,832,196,339 271,374,351 3,682,000,000

2015 17,855,660,837 294,853,144 3,936,189,000

2016 19,941,465,452 262,959,513 4,192,005,000 (1) Source: Indian River County Property Appraiser (2) Source: US Census Bureau – Building Permits (3) As of June 30. Source: FDIC Internet website, http://www.fdic.gov/

331

http://www.fdic.gov/


Principal Taxpayers of Indian River County

(1) Total taxable value $16,301,511,097 (2) Source: Indian River County Property Appraiser NOTE: Values are established as of January 1 of the previous year, i.e., January 1, 2016 taxable values apply to fiscal year ending 2017.

Taxpayer

Type of Business

2017 Taxable Value

Percent of

Total Taxable Value (1)

Florida Power & Light

Electric Utility

$145,004,678

0.89%

Disney Vacation Dev. Inc. Resort 80,101,112 0.49%

Windsor Properties Land Development 52,799,221 0.32%

John’s Island Club Inc. Land Development 42,540,303 0.26%

Adult Comm. Total Services Inc. Senior Living 31,961,755 0.20%

Bell South Telephone Utility 29,484,082 0.18%

McGuire, Allen Robert Residential 28,869,142 0.18%

Health Care REIT, Inc Health Care 27,785,306 0.17%

TSO Vero Beach LP Outlet Mall 24,201,486 0.15%

INEOS New Planet Bioenergy LLC Manufacturing 22,751,761 0.14%

332


CITRUS PRODUCTION AND ACREAGE

Fiscal Year

Ended

Citrus

Production (Boxes)

Citrus

Acreage

Production

Per Acre

Citrus Acreage/ Total Acreage

1997

21,768,000

66,561

327.04

20.9%

1998

20,437,000

64,138

318.64

20.1%

1999

17,870,000

64,138

278.62

20.1%

2000

20,438,000

60,293

338.98

18.9%

2001 18,041,000 60,293 299.22 18.9%

2002 19,126,000 56,012 341.46 17.6%

2003 14,807,000 56,012 264.35 17.6%

2004 17,263,000 47,539 363.13 14.9%

2005 4,179,000 42,916 97.38 13.5%

2006 7,511,000 40,191 186.88 12.6%

2007 12,280,000 39,602 310.09 12.4%

2008 13,816,000 39,013 354.14 12.2%

2009 11,434,000 38,377 297.94 12.0%

2010 9,603,000 35,497 270.53 11.1%

2011 10,186,000 34,899 291.87 10.9%

2012 9,369,000 32,820 285.47 10.2%

2013 8,253,000 31,922 258.54 10.0%

2014 7,807,000 31,606 247.01 9.9%

2015 6,870,000 29,500 232.88 9.2%

2016 5,965,000 26,218 227.52 8.2%

Source: Florida Department of Agriculture and Consumer Services

333


Registered Voters of Indian River County

Fiscal Year

Ended

Population (1)

Republican (2)

Democratic (2)

Other Party (2)

Total (2)

1997

104,605

36,895

21,443

7,700

66,038

1998

106,675

36,481

20,761

8,394

65,636

1999

109,579

37,718

21,932

9,736

69,386

2000 112,947 38,256 22,064 11,100 71,420

2001 115,716 39,007 22,875 11,975 73,857

2002 118,149 40,748 23,915 13,170 77,833

2003 121,174 38,727 22,429 12,779 73,935

2004 126,829 42,132 24,704 15,556 82,932

2005 130,043 42,306 24,855 16,219 83,380

2006 135,262 43,711 25,878 17,517 87,106

2007 139,757 40,006 23,555 15,892 79,453

2008 141,667 43,902 27,800 17,830 89,532

2009 141,634 43,781 28,290 19,068 91,139

2010 141,198 43,757 27,561 19,806 91,124

2011 138,028 43,026 26,601 20,275 89,902

2012 138,694 43,967 26,439 21,398 91,804

2013 139,446 44,453 27,113 23,551 95,117

2014 139,586 44,767 27,313 25,311 97,391

2015 140,955 45,142 27,409 27,047 99,598

2016 143,326 48,946 28,599 26,893 104,438

2017 146,410 50,760 29,628 29,247 109,635 (1) Source: Office of Economic & Demographic Research, The Florida Legislature (2) Source: Indian River County Supervisor of Elections

334


Surrounding Counties Comparison (1)

Osceola

County Brevard County

Indian River

County

St. Lucie County

Martin County

Population 322,862 568,919 146,410 282,826 150,870

Median Age 36.5 years 47.1 years 51.0 years 43.3 years 52.0 years Vacant housing

Units 29.3% 14.9% 21.2% 20.8% 18.2%

Unemployment Rate 5.0% 5.2% 6.2% 5.7% 4.9%

2016 County Wide Millage 6.8928 4.3631 3.6745 7.4840 6.2407

Per Capita Personal Income $29,911 $40,511 $67,978 $35,625 $71,197

Highest % Employment

Leisure & Hospitality/

Trade, Trans. & Utilities

20.7%


17.7%

Education & Health

Services 20.0%


22.5%


20.6%

(1) Office of Economic & Demographic Research www.edr.state.fl.us/Content/area-profiles/index.cfm as of July 2017

Map of Surrounding Counties

Brevard

Osceola

St.Lucie

Indian River

Martin

335

http://www.edr.state.fl.us/Content/area-profiles/index.cfm


INDIAN RIVER COUNTY MILLAGES BY TAX CODE

TAX CODE NO. 2017/2018 2016/2017 2015/2016 2014/2015 2013/2014 2012/2013 1 Ambersand 15.7867 15.97580 16.67440 16.46770 16.52280 16.25610 1D Unincorporated

15.7867 15.97580 16.67440 16.46770 16.52280 16.25610

1E Unincorporated

15.7867 15.97580 16.67440 16.46770 16.52280 16.25610

2, 2A, 2B Sebastian 18.1134 18.70250 19.45670 19.25000 19.16610 18.89940 3A Unincorporated

14.6458 14.88000 15.41630 15.21840 15.28520 15.04840

3C Unincorporated

15.7867 15.97580 16.67440 16.46770 16.52280 16.25610

3F Unincorporated

15.5352 15.72430 16.41140 16.20830 16.25500 15.98700

4 & 4B Fellsmere 19.6733 19.86240 20.87670 20.92530 21.06850 20.68270 5 Indian River Shores 13.7253 14.32010 15.02460 15.09310 14.94270 14.94110 6 Indian River Shores 13.6316 14.21940 14.91770 14.98070 14.83030 14.82870 7 Unincorporated

15.6930 15.87510 16.56750 16.35530 16.41040 16.14370

7A Rockridge 15.6930 15.87510 16.56750 16.35530 16.41040 16.14370

7B Unincorporated

15.6930 15.87510 16.56750 16.35530 16.41040 16.14370

7E Unincorporated

15.4415 15.62360 16.30450 16.09590 16.14260 15.87460

7G Gifford 15.6930 15.87510 16.56750 16.35530 16.41040 16.14370 7I Unincorporated

15.6930 15.87510 16.56750 16.35530 16.41040 16.14370

7J Unincorporated

15.6930 15.87510 16.56750 16.35530 16.41040 16.14370

7K Unincorporated

15.6930 15.87510 16.56750 16.35530 16.41040 16.14370

7L Unincorporated

15.6930 15.87510 16.56750 16.35530 16.41040 16.14370

7M Unincorporated

15.6930 15.87510 16.56750 16.35530 16.41040 16.14370

7N Unincorporated

15.6930 15.87510 16.56750 16.35530 16.41040 16.14370

7O Unincorporated

15.6930 15.87510 16.56750 16.35530 16.41040 16.14370

7Q Unincorporated

15.6930 15.87510 16.56750 16.35530 16.41040 16.14370

7R Unincorporated

15.6930 15.87510 16.56750 16.35530 16.41040 16.14370

7S Unincorporated

15.6930 15.87510 16.56750 16.35530 16.41040 16.14370

7T Unincorporated

15.6930

15.87510 16.56750 16.35530 16.41040 16.14370

7U Unincorporated

15.6930 15.87510 16.56750 16.35530 16.41040 16.14370

7V Unincorporated 15.6930 15.87510 16.56750 0.00000 0.00000 0.00000

7W Unincorporated 15.6930 15.87510 16.56750 0.00000 0.00000 0.00000 8, 8A Vero Beach 17.1391 17.3212 17.8742 17.3156 17.3707 17.1040 9 Orchid 17.0134 16.1525 16.3011 15.9132 15.9359 15.6828

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2017/2018 Budget Long Term Debt

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Long Term Debt Analysis The State of Florida does not impose any debt limitations on counties; however, the Indian River County Board of Commissioners has been very conservative in the past regarding financial issues. It is reasonable to expect that this inclination will continue in the future, so County debt levels should remain at fairly low levels for the near future. These philosophies are outlined in the County’s Debt Policies (please see the POLICY portion of this document), and are depicted in the graphs and narratives throughout this section. Indian River County’s outstanding debt at the end of FY 2016/2017 stands at $46,747,000. Enterprise Funds support 44.5% of the overall debt (Utilities Department), leaving about $25,921,000 or 55.5% in bonds paid from General Governmental funds. The only general obligation (G.O.) bond outstanding is a voter approved G.O. issue for land acquisition. It should be noted that in the State of Florida, G.O. bonds may only be issued after a voter referendum to approve them is passed. In 2004, the voters of Indian River County approved a referendum to issue an additional $50 million for land acquisition. Historic and agricultural lands were added to the approved purchases under this referendum, whereas the earlier vote only authorized environmental lands. In June 2006, Indian River County issued the 2006 Series Limited General Obligation Bonds in the principal amount of $48,600,000 at an average interest rate of 4.22% (true interest cost). On February 17, 2015 the Board of County Commissioners approved refunding the bonds using a bank loan in order to save approximately $1.1 million dollars, or 6.05% of the refunded amount. The bank loan provided a lower borrowing cost at 1.84%, reduced the annual debt service by $170,000, and allowed for a modest reduction in the ad valorem millage rate. The Water & Sewer Revenue Refunding Bonds, Series 2005 were issued to refinance the Water & Sewer Revenue Bonds, Series 1996 which were then outstanding in the aggregate principal amount of $33,390,000. The Series 2005 Bonds were issued in the principal amount of $27,675,000, which along with a $5,000,000 cash contribution reduced the debt service payments for the Utility by about $240,000 per year and reduced the final maturity from 2026 to 2022. This provided a net present value savings at the time of $2.9 million. On August 18, 2015 the Board of County Commissioners approved cash funding $7.1 million of the outstanding principal and refunding the remaining balance of $7.1 million using a bank loan. The partial payoff and refunding resulted in an annual debt service reduction of approximately $1.3 million per year. The final maturity date remains unchanged at 2022. In fiscal year 2008/09, the County issued the 2009 Series Water & Sewer Revenue Refunding bonds in the aggregate principal amount of $26,370,000. These bonds were issued in order to refund most of the remaining 1993A Series bonds still outstanding and realize an interest savings. The refunding resulted in a decrease of about $250,000 in annual debt service over the life of these bonds for a net present value savings of over $2.9 million.

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338

Indian River County voters originally approved the levy of the Optional One-Cent Sales Tax in March 1989 for a period of fifteen (15) years. Optional Sales Tax can be used for financing, planning, and constructing infrastructure for public purposes within the County. The One-Cent Sales Tax revenues have allowed the organization to fund general government, public safety, and transportation infrastructure with cash instead of long-term borrowing. On November 5, 2002, the voters approved a referendum extending the sales tax for another 15 years and 7 months (until December 31, 2019). On November 8, 2016 the voters approved an additional referendum extending the sales tax once again for another 15 years (until December 31, 2034). This should allow the County to continue to fund capital infrastructure on a cash basis. Therefore, the need for additional debt for governmental-type operations should remain limited for the next four years. Indian River County Estimated Bonding Capacity without Public Vote

Pledge Source Ten Years (1.85%)

Twenty Years (2.50%)

Thirty Years (2.70%)

Half-Cent Sales Tax $81,800,000 $143,300,000 $188,300,000

Total Gas Taxes $57,500,000 $99,000,000 $114,400,000

Tourist Development Tax $16,800,000 $28,900,000 $37,800,000

First Guaranteed (Revenue Sharing) $1,900,000 $3,200,000 $4,200,000

Second Guaranteed (Revenue Sharing) $3,900,000 $6,600,000 $8,700,000

Total Bonding Capacity $161,900,000 $281,000,000 $353,400,000 Other unforeseen events can arise, which would require long term financing. The best measure of how well an organization is equipped to meet cash flow needs is its bonding capacity. Bonding capacity determines how much long term debt available revenues can support. Utilizing Half-Cent Sales Tax, Gas Taxes, and Tourist Taxes not already pledged to debt, Indian River County’s current bonding capacity without a public vote, is $161,900,000 over the next ten years (assumes 1.85% cost of capital, see table above). Schedule of Existing Long Term Debt

Bond Issue/ Description

Initial Principal Amount

Principal Remaining

@9/30/2017

Average Interest

Rate Final

Maturity Bond Rating/

Agency* Security Pledge Water & Sewer Revenue

2015 Series 7,171,000 5,206,000 1.65% 2022 N/A Water & Sewer Revenues

2009 Series 26,370,000 15,620,000 3.68% 2024 AA/AA+ S&P/Fitch

Water & Sewer Revenues

Recreational Revenue 2001 Series Spring Training Facility 16,810,000 6,215,000 4.87% 2031 AAA/FGIC

S&P/Fitch State Funds & Tourist Tax

Voted G.O. Debt Environmental Lands Acquisition 2015 Series 20,369,000 19,706,000 1.66% 2021 N/A

General Obligation

Total Bonds Outstanding $46,747,000 *At time of issuance

- 339 -


339

Total Debt Outstanding At Fiscal Year Ends

$0

$5

$10

$15

$20

$25

$30

$35

$40

2018 2020 2025 2030

Mill

ions

Land Acq. 2015

Spring Training 2001

Water & Sewer 2009

Water & Sewer 2015

Fiscal Year This chart summarizes the total amount of debt outstanding for Indian River County at the end of each fiscal year. Each year, the balance declines as more principal on the existing bonds is paid down. The final maturity of the 2001 Spring Training Facility Revenue Bonds is in 2031, which is the longest commitment of County debt currently. This graph shows only the debt that Indian River County has already issued and does not account for any possible future issues.

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340

Total Enterprise Fund Debt Outstanding

$0

$5

$10

$15

$20

$25

2018 2020 2025 2030

Mill

ions

Water & Sewer 2009

Water & Sewer 2015

Fiscal Year

Total Other Funds Debt Outstanding

$0

$2

$4

$6

$8

$10

$12

$14

$16

$18

$20

2018 2020 2025 2030

Mill

ions

Land Acquisition 2015


Fiscal Year

- 341 -


341

Annual Debt Service Payments(Total Principal & Interest)

$0

$2

$4

$6

$8

$10

$12

2018 2020 2025 2030

Mill

ions

Land Acq. 2015


Water & Sewer 2009

Water & Sewer 2015

Fiscal Year Annual debt service payments decrease over time as each bond reaches maturity. The remaining Land Acquisition Bond (Series 2015) is currently the only general obligation debt outstanding for Indian River County. This bond was previously known as the 2006 Series, but was refinanced into a bank loan in 2015. Being that the bonds were not yet callable at the time of refinance, there was a lag in principal amount paid in 2016. The 2015 Series bonds are voted general obligation debt authorized by a voter referendum in 2004. This follows the County’s Debt Policy (see POLICY section) of issuing only revenue bonds whenever possible.

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Spring Training Facility Revenue, Series 2001

Fiscal Year Ending

Principal Outstanding

Requirements Total Payment Principal Interest

9/30/01 16,810,000 9/30/02 16,450,000 360,000 521,818 881,818 9/30/03 15,990,000 460,000 770,128 1,230,128 9/30/04 15,515,000 475,000 754,028 1,229,028 9/30/05 15,025,000 490,000 737,403 1,227,403 9/30/06 14,520,000 505,000 721,233 1,226,233 9/30/07 14,000,000 520,000 704,063 1,224,063 9/30/08 13,455,000 545,000 685,343 1,230,343 9/30/09 12,895,000 560,000 664,633 1,224,633 9/30/10 12,310,000 585,000 642,233 1,227,233 9/30/11 11,705,000 605,000 618,833 1,223,833 9/30/12 11,075,000 630,000 593,423 1,223,423 9/30/13 8,145,000 2,930,000 566,333 3,496,333 9/30/14 7,700,000 445,000 418,075 863,075 9/30/15 7,230,000 470,000 394,713 864,713 9/30/16 6,735,000 495,000 370,038 865,038 9/30/17 6,215,000 520,000 344,050 864,050 9/30/18 5,665,000 550,000 316,750 866,750 9/30/19 5,080,000 585,000 287,875 872,875 9/30/20 4,465,000 615,000 257,163 872,163 9/30/21 3,815,000 650,000 224,875 874,875 9/30/22 3,510,000 305,000 190,750 495,750 9/30/23 3,190,000 320,000 175,500 495,500 9/30/24 2,850,000 340,000 159,500 499,500 9/30/25 2,495,000 355,000 142,500 497,500 9/30/26 2,120,000 375,000 124,750 499,750 9/30/27 1,730,000 390,000 106,000 496,000 9/30/28 1,320,000 410,000 86,500 496,500 9/30/29 890,000 430,000 66,000 496,000 9/30/30 435,000 455,000 44,500 499,500 9/30/31 0 435,000 21,750 456,750

$16,810,000 $11,710,759 $28,520,759 Purpose The Series 2001 Bonds were issued to provide funds to finance a portion of the cost of acquisition and expansion of the Dodgertown spring training facility. Indian River County entered into an agreement with the City of Vero Beach and the Los Angeles Dodgers to acquire, renovate and expand this facility. In accordance with the agreement, the Dodgers will lease the facility for a period of not less than twenty (20) years.

Average Interest Rate Series 2001 – 4.87% True Interest Cost Initial Principal Amount Series 2001 - $16,810,000 Term of Bonds Series 2001 – 30 Years First Call Date April 1, 2011 Pledged Revenue The Series 2001 bonds are secured by a first lien upon and pledge of (i) State Payments awarded to the County for the purpose of paying for the acquisition, construction, reconstruction, or renovation of a facility for a retained spring training franchise pursuant to Chapter 212.20, F.S., (ii) Fourth Cent Tourist Development Tax adopted in 2000 for this purpose, and (iii) Eighty-six percent (86%) of the Local Government Half-Cent Sales Tax distributed to the County pursuant to Chapter 218, Florida Statutes. On June 18, 2013, the Board of County Commissioners approved a partial payoff of $2,275,000, eliminating the need to utilize Half-Cent Sales Tax revenues. The Fourth Cent Tourist Development Tax will automatically be released as pledged revenues immediately following the April 1, 2021 principal payment. From that point forward until final maturity, the bonds will be secured solely by the State Payments. Bond Ratings (at time of issuance) Standard & Poor’s – “AAA”,“A“ (underlying) Fitch, Inc. – “AAA” (insured), “AA-” (underlying)

342

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Water & Sewer Revenue Bonds, Series 2015 Fiscal Year

Ending Principal

Outstanding Requirements Total

Payment Principal Interest 9/30/15 7,171,000

9/30/16 6,198,000 973,000 119,635 1,092,635 9/30/17 5,206,000 992,000 102,267 1,094,267 9/30/18 4,199,000 1,007,000 85,899 1,092,899 9/30/19 3,174,000 1,025,000 69,284 1,094,284 9/30/20 2,132,000 1,042,000 52,371 1,094,371 9/30/21 1,074,000 1,058,000 35,178 1,093,178 9/30/22 0 1,074,000 17,721 1,091,721

$7,171,000 $482,355 $7,653,355 Purpose The Series 2015 Water & Sewer Bonds were issued for the purpose of refunding the 2005 issue, which refunded the 1996 issue in order to achieve a lower interest rate. The Series 2015 was refinanced by using a bank loan as opposed to the previous bond issues. The Series 1996 Water & Sewer Bonds were issued to provide funds to reimburse the County for the cost of acquiring a water and sewer system from the City of Sebastian (including tie in costs) and to make certain capital improvements to the County’s water & sewer system as shown below: • Design and Construction of 3 million gallon per day

(MGD) North County RO Plant - $9,000,000 • Expand South County WWTP to add 1.15 MGD of

capacity - $6,500,000 • Expand Central WWTP to add 1.0 MGD of capacity -

$6,000,000 Average Interest Rate Series 2015 – 1.65%

Initial Principal Amount Series 2015 – $7,171,000 Term of Bonds Series 2015 – 7 Years Early Redemption Any September 1 Pledged Revenue The Series 2015 Water & Sewer Revenue Bonds are secured by a lien and pledge of the Net Revenues of the water & sewer system of Indian River County. This net revenue does not include impact fees, special assessment revenue, special surcharges, or franchise fees. Debt service for this issue is charged to the Utilities Fund (471); Wastewater Treatment Department (218), Water Production Department (219), and Sludge Department (257) found in the ENTERPRISE FUNDS section of this document. Bond Ratings N/A (Bank Loan)

343

- 345 -


Environmentally Sensitive Land Acquisition Bonds, Series 2015 Fiscal Year

Ending Principal


Payment Principal Interest 9/30/15 20,369,000 320,000 77,017 397,017 9/30/16 20,049,000 343,000 332,813 675,813 9/30/17 19,706,000 4,053,000 327,120 4,380,120 9/30/18 15,653,000 4,158,000 259,840 4,417,840 9/30/19 11,495,000 4,227,000 190,817 4,417,817 9/30/20 7,268,000 4,298,000 120,649 4,418,649 9/30/21 2,970,000 2,970,000 49,302 3,019,302

$20,369,000 $1,357,558 $21,726,558 Purpose In November 2004, Indian River County voters passed a referendum authorizing the issuance of $50 million in general obligation bonds for the purpose of acquiring environmentally sensitive lands. The bonds were sold on June 13, 2006 with an aggregate principal amount of $48,600,000. The bonds provide funding to acquire ownership and other interests (e.g. conservation easements and development rights) in environmentally significant lands as well as the restoration, remediation and reclamation activities to preserve and enhance such property. In 2015 the bonds were refinanced into a bank loan which provided significant savings to the County. Average Interest Rate Series 2015 – 1.66% (True Interest Cost) Initial Principal Amount Series 2015 – $20,369,000

Term of Bonds Series 2015 – 6 Years Early Redemption Any January 1 or July 1 Pledged Revenue These bonds constitute general obligations of Indian River County. The full faith, credit, and taxing power of the County are pledged for the prompt payment when due of principal and interest on the bonds. Debt service payments and other costs are supported by ad valorem taxes levied on all real property in the County. The voter referendum adopted in 2004 provides for a levy of up to ½ mill for debt service of Land Acquisition Bonds. For a detail of this budget, please see Land Acquisition Bond Fund 245 under the 2004 LAND ACQUISITION BOND section. Bond Ratings N/A (Bank Loan)

344

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Water & Sewer Revenue Refunding Bonds, Series 2009 Fiscal Year

Ending Principal


Payment Principal Interest 9/30/09 26,370,000 0 0 0 9/30/10 26,370,000 0 1,331,610 1,331,610 9/30/11 26,370,00 0 1,268,200 1,268,200 9/30/12 24,760,000 1,610,000 1,268,200 2,878,200 9/30/13 23,085,000 1,675,000 1,203,800 2,878,800 9/30/14 21,340,000 1,745,000 1,136,800 2,881,800 9/30/15 19,525,000 1,815,000 1,067,000 2,882,000 9/30/16 17,620,000 1,905,000 976,250 2,881,250 9/30/17 15,620,000 2,000,000 881,000 2,881,000 9/30/18 13,520,000 2,100,000 781,000 2,881,000 9/30/19 11,315,000 2,205,000 676,000 2,881,000 9/30/20 9,000,000 2,315,000 565,750 2,880,750 9/30/21 6,570,000 2,430,000 450,000 2,880,000 9/30/22 4,020,000 2,550,000 328,500 2,878,500 9/30/23 1,340,000 2,680,000 201,000 2,881,000 9/30/24 0 1,340,000 67,000 1,407,000

$26,370,000 $12,202,110 $38,572,110 Purpose The series 2009 Bonds are being issued to (i) currently refund and redeem on September 13, 2009, $28,270,000 of the County’s outstanding Water and Sewer Revenue Bonds, Series 1993A; (ii) make a deposit to the Reserve Account to satisfy the Reserve Account Requirements applicable to the Series 2009 Bonds; and (iii) to pay the costs of issuance of the Series 2009 Bonds. Average Interest Rate Series 2009 – 3.68% (True Interest Cost) Initial Principal Amount Series 2009 – $26,370,000 Term of Bonds Series 2009 – 15 Years

First Call Date September 1, 2019 Pledged Revenue The Series 2009 Bonds are limited obligations of the County, payable from and secured by a lien upon and pledge of the Net Revenues of the water and sewer system owned and operated by the County. The Series 2009 Bonds will rank on parity with the $4,425,000 Water and Sewer Revenues Bonds, Series 1993A which are not being refunded as a part of the refunding program and the $24,670,000 principal amount of the Water and Sewer Revenue Refunding Bonds, Series 2005. Bond Ratings (at time of issuance) Standard & Poor’s – “AA” Fitch – “AA+”

345

2017/2018 Budget Glossary

GLOSSARY Account – A separate financial reporting unit for budgeting, management, or accounting purposes. All budgetary transactions, whether revenue or expenditure, are recorded in accounts. Several related accounts may be grouped together in a fund. Accrual Basis - In accrual-basis accounting, income is realized in the accounting period in which it is earned, regardless of when the cash from these revenues is received. Expenses are recorded as they are owed, instead of when they are paid. In these funds depreciation expense is budgeted and expenditures for capital outlays are not included in budget totals. Ad Valorem Taxes - A tax levied on the assessed value (net of any exemptions) of real or personal property. This is commonly referred to as "property tax.” Adjusted Final Millage - Under Florida law, the actual tax rate levied by a local government when tax bills are issued. The rate is adjusted for corrected errors in property assessments for tax purposes and for changes in assessments made by property appraisal adjustment boards in each county. Usually, such changes are very slight and the adjusted millage sometimes does not change from the levy set by the taxing authority. Adopted Budget - The financial plan of revenues and expenditures for a fiscal year as approved by the Board of County Commissioners. Agency Funds- Funds in which the assets equal the liabilities and do not involve measurement of results in operations. Aggregate Millage Rate - A rate obtained by dividing the sum of all ad valorem taxes levied by the governing body (Board of County Commissioners for County Government) by the taxable value of the county or municipality. Expresses an average tax rate. ALS - Advanced Life Support Amendment - A change to an adopted budget, which may increase or decrease a fund total. The change must be approved by the Board of County Commissioners. Appropriation - A legal authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in amount and as to time when it is expended. Assessed Valuation - A valuation established for real estate or specific personal property by a government as a basis for levying taxes. Assessed valuation is required to approach 100% of market value in Florida. Real property is appraised as to assessed valuation at time of construction or major remodeling and all property is reappraised as to assessed valuation every two years. Assets – Physical items or rights that have value and are owned by the reporting entity. Balanced Budget – As defined in Chapter 192.01 (2)(b), Florida Statutes, a budget where the total of estimated receipts including balances brought forward (revenues), shall equal the total of the appropriations and reserves (expenses). BCC - Board of County Commissioners

346


BMP – Best Management Practices are established recommended practices for citrus growers to help reduce runoff of fertilizer, pesticides, and other chemicals for improving soil and water quality within the Indian River Soil and Water Conservation District. Board of County Commissioners - The governing body of Indian River County composed of five persons elected countywide. Bond - A written promise to pay a sum of money on a specific date at a specified interest rate as detailed in a bond ordinance. Bond Refinancing - The payoff and re-issuance of bonds, to obtain better interest rates and/or bond conditions. BPP – Beach Preservation Plan Budget - A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing those expenditures. The budget plan is identified as to the period for which it will be effective and if it is a proposed budget or has been approved and adopted by the Board of County Commissioners and/or management, but only within the limitations specified by state statutes and/or administrative rules and regulations. Budget Adjustment - A revision to the adopted budget occurring during the affected fiscal year as approved by the Board of County Commissioners via an amendment or a transfer. Budget Document - The official written statement of the annual fiscal year financial plan for the County as presented by the County Administrator. Budget Hearing - The public hearing conducted by the Board of County Commissioners to consider and adopt the annual budget. Budget Message - A brief written statement presented by the County Administrator to explain principal budget issues and to provide policy recommendations to the Board of County Commissioners. C & C E - Cash and Cash Equivalents CAFR- Comprehensive Annual Financial Report Capital Improvements - Physical assets, constructed or purchased, that have a minimum useful life of five years. These may include buildings, recreational facilities, road and drainage structures, water and wastewater structures, and equipment. Capital Outlay - Fixed assets which have a value of $1,000 or more and have a useful economic lifetime of more than one year; or assets of any value if the nature of the item is such that it must be controlled for custody purposes as a fixed asset. Capital Project - a project to acquire or improve an asset with an anticipated life exceeding one year and includes land acquisition, construction, repair or structural improvement of a facility, engineering and design for a facility, and acquisition or repair of equipment. Detailed information for a capital improvement is to include the time frame for completion, the location, description, the estimated total expenditure, and the proposed method of financing.

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Capital Projects Funds - account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by the proprietary funds). Cash Basis - A basis of accounting in which transactions are recognized only when cash is increased or decreased. Cash Forward Expense - A type of working capital reserve account used for paying expenses from October 1 of the ensuing fiscal year until the time when revenues for the new year are expected to be available, usually in about three months. Chapter 129 of the Florida Statutes allows counties to budget for this type of account. Cash Forward Revenue - This is the projected amount of money available for offsetting expenditures in the new year (opening cash). This account is distinguished from the asset account "cash" because it is not an actual cash balance, but rather a projection of cash remaining in the prior year that can be "brought forward" into the new year. CCCR - Community Child Care Resources CDBG - Community Development Block Grant CIP- Capital Improvement Program COLA – Cost-of-Living Adjustment. This is an increase in salary for employees intended to adjust for inflation. Constant or Real Dollars - The presentation of dollar amounts adjusted for inflation to reflect the real purchasing power of money as compared to a certain point in time in the past. Constitutional Officers - Elected County government officials other than members of the Board of County Commissioners. The Clerk of Circuit Court, Property Appraiser, Sheriff, Supervisor of Elections and Tax Collector are Constitutional Officers, so called because their positions are authorized in the State Constitution. Consumer Price Index (CPI) - A statistical description of price levels provided by the U.S. Department of Labor. The index is used as a measure of the increase in the cost of living (i.e., economic inflation). Contingency - A budgetary reserve to provide for emergency or unanticipated expenditures during the fiscal year. COOP – Continuity of Operations Plan. This is a plan developed by the Department of Emergency Management for this purpose of ensuring uninterrupted operations of the local government in the event of an emergency or natural disaster. C.O.P.E. - Community Oriented Police Enforcement. Cost Center - A segregated set of expenditure accounts within a fund, separated for the purpose of identifying specific resources that will be applied toward a specific goal. County Administrator - The Chief Executive Officer of the County appointed by the Board of County Commissioners. CSAC- Children’s Services Advisory Committee- Comprehensive program aimed at evaluating and meeting the needs of children in the county in accordance with State Statues. CTC - Community Transportation Coordinator. The Senior Resource Association serves as the CTC for the County.

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Debt Service - Payments of principal and interest to bondholders. Generally, annual debt service for a bond issue is comprised of two payments each year. One payment on the bond anniversary date will be equal to the annual principal payment and six months of accumulated interest and the other payment will be 180 days later and be equal to six months of accumulated interest. Department - An organizational unit of the County responsible for carrying out a major governmental function, such as Public Works or Community Development. Dependent Special District - A special district whose governing body and budget are established by the Board of County Commissioners. Depreciation - The periodic expiration of an asset's useful life. Depreciation is a requirement in proprietary type funds (such as enterprise and internal service funds). Distinguished Budget Presentation Awards - A voluntary awards program administered by the Government Finance Officers Association (GFOA) to encourage governments to prepare effective budget documents. Division - A basic organizational unit of the County, which is functionally unique in its service delivery. DOT- Division of Transportation ECB - Environmental Control Board - See General Fund Department 252. EDA - Economic Development Act EMA - Emergency Management Assistance Employee (or Fringe) Benefits - Contributions made by a government to meet commitments or obligations for employee fringe benefits. Included is the government's share of costs for Social Security and the various pension, medical, and life insurance plans. EMS - Emergency Medical Services Encumbrance - The commitment of appropriated funds to purchase an item or service. Enterprises - Activities of government, which are operated and accounted for as businesses. Enterprises rely principally on user fees earned by the business to fund operations. In Indian River County, the Utility System, Solid Waste Disposal District, Golf Course, Shooting Range and Building Department are enterprises. EOC - Emergency Operations Center E.S.D - Emergency Services District

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Exempt, Exemption, Non-exempt - Amounts determined by State law to be deducted from the assessed value of property for tax purposes. Tax rates are applied to the balance, which is called the non-exempt portion of the assessment. A 1980 amendment to the Florida Constitution sets the exemptions of homesteads at $25,000. That means that a homeowner with property assessed at $50,000 would have to pay taxes on $25,000 of the assessment. Additionally, in 2008, Amendment I was passed which stated that homestead residents would receive an additional $25,000 exemption on property values exceeding $50,000. Eligible homeowners must apply for the exemptions by March 1 of the first year of residence; thereafter renewal is automatic. Other exemptions apply to agricultural land and property owned by widows, the blind, the permanently and totally disabled people who meet certain income criteria. Expendable Trust Funds- Funds in which the principal and income may be expended in the course of their designated operations. Expenditures - Decreases in net financial resources. Expenditures include operating expenses, capital outlays and debt service payments, which require current or future use of current assets. Expenses - Decreases in net total assets. Expenses represent the total cost of operations during a specific period regardless of the timing of related expenditures. FBIP - Florida Boating Improvement Program FDACS- Florida Department of Agriculture and Consumer Services FDEP - Florida Department of Environmental Protection. FDOT - Florida Department of Transportation FEMA - Federal Emergency Management Agency Fiduciary Funds- Funds that account for assets belonging to others, such as performance bonds and escrows, which are under county control. Agency and expendable trust funds are accounted for like governmental funds. Final Millage - The tax rate adopted in the final public budget hearing of a taxing authority. FIND - Florida Inland Navigation District Fiscal Year - A 12-month period of time to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations. In Florida, the fiscal year for all local governments extends from October 1 to September 30. Fixed Assets - Assets of a long-term character such as land, buildings, improvements other than buildings, machinery, equipment and furniture whose cost is in excess of a specific amount and whose life expectancy is in excess of one year. Such assets are entered into a computer program, which controls the location and value of each item until it loses its usefulness, and is traded on a replacement asset or is otherwise disposed of. FPL - Florida Power & Light FP&L REP Grant- Florida Power & Light Radiological Emergency Preparedness grant which ensures radiological emergency preparedness for the St. Lucie Nuclear Power Plant.

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Full Faith and Credit - A pledge of a government's taxing power to repay debt obligations. Functions - Expenditure classification according to the principal purpose for which the expenditures were made. The Florida Uniform Accounting System specifies the functions to be identified such as: general government service, public safety, physical environment, etc. Fund - A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations of that fund. Fund Accounting - The accounts of the County are organized on the basis of funds and account groups, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures, or expenses, as appropriate. Government resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. Fund Balance - A term used to express the equity (assets minus liabilities) of governmental funds and trust funds. FY – Fiscal Year Gas Tax - The gas tax imposed for the benefit of Indian River County is 6 cents per gallon made up of the following: County Taxes:

Local Option Gas Tax (Chapter 336.025 F.S.) 6 cents Tax enacted upon notification to State Department of Revenue State Taxes:

Constitutional Gas Tax (Chapters 206.41 & 206.47 F.S.) 2 cents Tax enacted by Florida Statute County Gas Tax (Chapter 206.40 F.S.) 1 cent Tax enacted upon approval of Florida Statute All gas tax is collected by the State of Florida Department of Revenue, and the revenue from each is distributed, less a service fee, to the counties according to a specific formula. General Fund – The main operating fund for Indian River County, which is used to account for all financial resources, except those required to be accounted for in another fund. The majority of funding is from ad valorem taxes. The collection and disbursement of monies to the constitutional officers is accounted for in this fund. General Obligation Bonds - Debt, which is secured by the full faith and credit of government. Property taxes are the main revenue used to repay general obligation bonds, but if bondholders are not repaid, they have a legal claim against any revenue or asset of the government. G.O. debt, as these bonds are called, may only be incurred in Florida if approved by voters in a referendum.

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GAAP-Generally Accepted Accounting Principles - Uniform minimum standards and guidelines for financial accounting and reporting. They govern the form and content of the basic financial statements of an entity. GAAP encompasses the conventions, rules, and procedures necessary to define accepted accounting practices at a particular time. They include not only broad guidelines of general applications, but also detailed practices and procedures. GAAP provides a standard by which to measure financial presentations. The primary authoritative statement on the application of GAAP to state and local governments are National Committee on Governmental Accounting (NCGA) pronouncements. Every government should prepare and publish financial statements in conformity with GAAP. The objectives of government GAAP financial reports are different from, and much broader than, the objectives of business GAAP financial reports. GASB- Governmental Accounting Standards Board- nonprofit organization responsible for establishing and improving accounting and financial reporting standards for governmental units. G.I.S. - Geographic Information System-Technology to acquire, convert, integrate, maintain, document, analyze , coordinate and distribute geographic information for a variety of County needs. Goal - A statement that describes the purpose toward which an endeavor is directed, such as a target or target area. Grants - A contribution by a government or other organization to support a particular function. Grants may be classified as either operational or capital, depending upon the grantee. HRS - Health and Rehabilitative Services Homestead Exemption - Refer to definition for exempt, exemption, non-exempt. HUD - Department of Housing and Urban Development Impact Fees - Fees charged to land developers at the time of development for the cost of construction of facilities to serve the development site (roads, parks, etc.). Infrastructure - The physical assets of a government (e.g., streets, water, sewer, public buildings and parks). Interfund Transfers - Budgeted amounts transferred from one governmental accounting fund to another for work or services provided. These represent a "double counting" of expenditures. Therefore, these amounts are deducted from the total County operating budget to calculate the "net" budget. Intergovernmental Revenue - Funds received from federal, state and other local government sources in the form of grants, shared revenues, and payments in lieu of taxes. Internal Service Charges - The charges to user departments for internal services provided by another government agency, such as data processing, or insurance funded from a central pool. Internal Service Funds- Funds such as Fleet Management and Health Insurance which are services provided to other departments of the county on a cost reimbursement basis. IRC - Indian River County IRCLHAP/SHIP - Indian River County Local Housing Assistance Plan/State Housing Initiative Partnership. See Fund 123.

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IRSWCD – Indian River Soil and Water Conservation District LAAC – Land Acquisition Advisory Committee. LDR’s - Land Development Regulations. These are set by the Planning department to guide commercial and residential development in the County. LED - Light Emitting Diode Legally Adopted Budget - The total of the budgets of each County fund including budgeted transactions between funds. Approved by the Board of County Commissioners in conformance with Florida State Statutes Chapters 200.65 and 129. Levy - To impose taxes, special assessments, or service charges; or, another term used for millage rate. Liabilities – Debts of a business enterprise or governmental entity owed to outsiders (creditors). Line Item Budget - A budget that lists each account category separately along with the dollar amount budgeted for each account, such as office supplies, overtime, or rolling stock purchases. LOGT - Local Option Gas Tax. LOST - Local Option Sales Tax. Long Term Debt - Debt with a maturity of more than one year after the date of issuance. Major Funds - Funds whose revenues, expenditures/expenses, assets or liabilities (excluding extraordinary items) are at least 10 percent of corresponding totals for al governmental or enterprise funds and at least 5 percent of the aggregate amount for all governmental and enterprise funds. Any other fund may be reported as a major fund if the government’s officials believe that fund is particularly important to financial statement users. Mandate - Any responsibility, action or procedure that is imposed by one sphere of government on another through legislative, administrative, executive, or judicial action as a direct order, or that is required as a condition of aid. MANWAC - Marine Advisory Narrows Watershed Action Committee. Measurement Focus - The accounting convention which determines (1) which assets and which liabilities are included on an entity's balance sheet and (2) whether its operating statement presents "financial flow" information (revenues and expenditures) or "capital maintenance" information (revenues and expenses). Mill - The property tax rate, which is based on the valuation of property. A tax rate of one mill produces one dollar of taxes on each $1,000 of assessed property valuation. Millage Rate - A rate expressed in thousands. As used with ad valorem (property) taxes, the rate expresses the dollars of tax per one thousand dollars of taxable values. MiLB – Minor League Baseball, an umbrella organization for leagues that have agreements to operate as affiliates of Major League Baseball.

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Modified Accrual Basis - The basis of accounting adopted for a governmental fund; as appropriate for fund type, should be used in measuring financial positions and operating results. Under it, revenues are recognized when they become both "measurable" and "available to finance expenditures of the current period." Expenditures are recognized when the related fund liability is incurred except for: (1) inventories of materials and supplies which may be considered expenditures either when purchased or when used; (2) prepaid insurance and similar items which need not be reported; (3) accumulated unpaid vacation, sick pay, and other employee benefit amounts which need not be recognized in the current period, but for which larger-than-normal accumulations must be disclosed in the notes to the financial statement; (4) interest on special assessment indebtedness which may be recorded when due rather than accrued, if approximately offset by interest earnings on special assessment levies; and (5) principal and interest on long-term debt which are generally recognized when due. All governmental funds and Expendable Trust Funds are accounted for using the modified accrual basis of accounting. MPO - Metropolitan Planning Organization. See SPECIAL REVENUE FUND 124. M.S.B.U.-Municipal Services Benefit District - A specific taxing unit established by the Board of County Commissioners via an adopted ordinance which derives a specific benefit for which a special assessment is imposed to defray part or all of the cost of providing that benefit. M.S.T.U.-Municipal Services Taxing Unit - A specific taxing unit established by the Board of County Commissioners via an adopted ordinance which derives a specific benefit for which a levy is imposed to defray part or all of the cost of providing that benefit. NPDES – National Pollutant Discharge Elimination System Net Budget - The legally adopted budget less all interfund transactions. These amounts in the budget represent transfers and interfund reimbursements, which appear in both fund budgets and therefore inflate the budget total. By subtracting these amounts from the legally adopted budget, the net budget reflects the current position of the operating costs of the county. Non-expendable Trust Fund- Funds in which the principal must be preserved intact. They are most often used to account for the principal portion of endowments provided to a government by private donors with the stipulation that their principal be preserved intact. Non-Major Fund - Funds that are not considered Major and can be reported in the aggregate as defined by GASB 34 Requirements. Object Code - An account to which an expense or expenditure is recorded in order to accumulate and categorize the various types of payments that are made by governments. These are normally grouped into Personal Services, Operating Expenses, Capital Outlay, and Other categories for budgetary analysis and financial reporting purposes. Certain object codes are mandated by the State of Florida Uniform Accounting System. Objective - A defined method to accomplish an established goal. Operating Expenditures- Includes expenditures for goods and services, which primarily benefit the current period, and are not defined as personal services or capital outlays. Operating Transfers - Legally authorized transfers from a fund receiving revenue to the fund through which the resources are to be expended, transfers of tax revenues from a Special Revenue Fund to a Debt Service Fund, transfers from the General Fund to a Special Revenue or Capital Projects Fund, operating subsidy transfers from the General or a Special Revenue Fund to an Enterprise Fund, and transfers from an Enterprise Fund, other than payments in lieu of taxes, to finance General Fund expenditures.

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Pay-as-you-go Basis - A term used to describe a financial policy by which capital outlays are financed from current revenues rather than through borrowing. Performance Measure - Specific qualitative and/or quantitative measures of work performed as an objective of a department. Personal Property - Livestock, commercial equipment and furnishings, attachments to mobile homes, railroad cars, and similar possessions that are taxable under state law. Personnel - Authorized Positions - Number of positions authorized for a department/division. They may be full-time or part-time positions that are filled all year long rather than only seasonal or temporary positions. Proprietary Funds- Enterprise Funds or Internal Service Funds in which operating revenues result from exchange transactions associated with the principal activity of the fund. Property Appraiser - The elected county official responsible for setting property valuations for tax purposes and for preparing the annual tax roll. Purpose - A broad statement of the goals, in terms of meeting public service needs, that a department is organized to meet. Quasi-non-profit Organizations – Agencies that provide services the County is mandated to provide by law, legislation, or the County’s Comprehensive Plan. If these agencies did not provide such services, the County would have to provide them instead. R.E.P. - Radiological Emergency Preparedness Real Property - Land and the buildings and other structures attached to it that are taxable under state law. RLRTP- Regional Long Range Transportation Plan Reserve for Contingencies - An amount set aside, consistent with statutory authority that can subsequently be appropriated to meet unexpected needs. Retained Earnings - An equity account reflecting the accumulated earnings of an Enterprise or Internal Service Fund. Resolution - A special or temporary order of a legislative body; an order of a legislative body requiring less legal formality than an ordinance or statute. Revenue Bonds - Debt, which is secured only by specific identified revenues. Revenue bonds are explicitly not secured by the full faith and credit of the government. If bondholders are not repaid, they have a legal claim only against the particular revenues used to secure the debt. Revenues – Revenues may be operationally defined in governmental fund accounting as “all increases in fund net assets except those arising from interfund reimbursements, interfund operating and residual equity transfers, or long term debt issues.”

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Rolled Back Rate - The millage rate which would generate the same ad valorem tax revenue as was generated the previous year, excluding changes in taxable valuation resulting from new construction, annexation or de-annexation. If the proposed aggregate millage rate exceeds the aggregate rolled-back rate, then by law the advertisement for the public hearings to adopt the millage and budget must contain a prominent notice of the tax increase. The advertisement must state the percentage by which the rolled-back rate is exceeded as the percentage of the proposed tax increase. The rolled-back rate is used in the same manner for individual millage levies. SHIP - State Housing Initiatives Partnership SSI - Social Security Insurance Sales Tax - Taxes imposed upon the sale of designated goods, rentals, leases and specific services as part of the sale (Section 212.054 F.S.). These taxes are collected and retained by the State with the exception of the Local Government Half-Cent Sales Tax Program (effective July 1, 1988) which returns to the cities and counties almost all the funds collected for that portion of the tax on the basis of specific formulas. In Florida, local governments may use the half-cent sales tax for any lawful purpose. The Local Option Sales Tax program is a county levied tax, which allows counties to levy for a period up to 15 years, a one-cent discretionary surcharge on all transactions subject to taxation under Florida Statutes, Section 212.054. However, the maximum amount to be taxed per transaction is limited to $5,000. Indian River County adopted the additional one-cent sales tax for a period of fifteen years, which was passed by a majority vote of the residents on March 14, 1989. It became effective June 1, 1989. In November 2002, the voters approved an extension of the sales tax for fifteen years and seven months. This extended expiration of the levy until December 31, 2019. The voters approved another extension of 15 years at the Presidential Election in Nov. 2016. The additional one cent sales tax will be in effect until December 31, 2034. The local option sales tax may be used only for capital improvements. Self-Insurance- Insurance of one’s property or interests against possible loss by the establishing of a special fund for the purpose instead of seeking coverage with an underwriter. Service Level - Services or products which comprise actual or expected output of a given program. Focus is on results, not measures of workload. Special Assessments - Collections resulting from compulsory levies against certain properties to defray all or part of the cost of specific improvements or services presumed to be of general benefit to the public and of special benefit to the assessed property. Special Revenue Fund - A governmental accounting fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. State Shared Revenues - Revenues collected by the state and proportionately shared with counties and/or municipalities on the basis of specific formulas. Such revenues include: Intangible Personal Property Taxes, Insurance Agents County Licenses, Mobile Home Licenses, Alcoholic Beverage Licenses and Local Government Half-Cent Sales Tax. Statute - A written law enacted by a duly organized and constituted legislative body. S.W.D.D. - Solid Waste Disposal District. See Special Revenue Fund 411 Tax Rate - The amount of tax stated in terms of a unit of the tax base; for example, five mills equals five dollars per thousands of taxable value.

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Taxes - Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits such as special assessments. Neither does the term include charge for services rendered only to those paying such charges as, for example, wastewater service charges. Taxable Valuation - The value used for computing the ad valorem taxes levied against property. The taxable value is the assessed value less any exemptions allowed by law. The most common exemption is the $25,000 homestead exemption allowed if the owner uses the property as the principal residence. There are also exemptions for disability, government owned and non-profit owned property. TIC – True Interest Cost is a measure of interest rate costs for bond issues. This is the average interest rate on debt issued by a governmental entity. The TIC, also known as the “Canadian Interest Cost” is often used as the criteria in awarding a competitively bid issue, since it is the truest measure of interest cost to the borrower. TIP - Transportation Improvement Program required by the Florida Department of Transportation. The TIP identifies federally funded projects for both a three-year period and five-year period. The program is updated annually. The purpose is to establish a staged multi-year program of transportation improvement projects for the IRC MPO area. Tourist Development Tax - The local government Tourist Development Tax was established by Florida Statute 125.0104 in 1977 to provide counties with an option to raise additional revenue for tourism related projects or activities. Indian River County adopted this tax in 1987, charging 2% on the rental for rooms that are rented for less than a six-month period. In 1993, this rate was increased to 3%. In February 2001, this rate was increased to 4%. This additional cent is used to provide security for the Series 2001 Spring Training Facility Bonds. The remaining 3 cents are utilized for beach improvement (50%), tourist promotion and advertising, and improvement of the arts (50%). The Clerk of the Circuit Court began collecting this revenue locally in 2000. Prior to that time, the State Department of Revenue collected these funds and remitted them to the County on a monthly basis. Transfers In/Out - Amounts transferred from one fund to another to assist in financing the services of the recipient fund. Transfers do not constitute revenues or expenditures of the governmental unit but only of the individual funds. Thus, they are budgeted and accounted for separately from other revenues and expenditures. TRIM - Truth in Millage. (See below). Truth In Millage Law - Also called the TRIM bill. A 1980 law enacted by the Florida legislature, which changed the budget process for local taxing agencies. It was designed to keep the public informed about the taxing intention of the various taxing authorities. Uniform Accounting System - The chart of accounts prescribed by the Office of the State Comptroller designed to standardize financial information to facilitate comparison and evaluation of reports. Unencumbered Balance - The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount of funds still available for future needs. Unincorporated Area - That portion of the County, which is not within the boundaries of any municipality. USDA/NRCS - United States Department of Agriculture Natural Resources Conservation Service. UPWP - Unified Planning Work Program - An annual State requirement for the Metropolitan Planning Organization. It is an adopted plan to ensure that a continuing, cooperative and comprehensive approach to

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planning for transportation needs is maintained and properly coordinated with other counties, other MPO’s and the Treasure Coast Regional Planning Council. U.S.G.A. - United States Golf Association User Fees - The payment of a fee for direct receipt of a public service by the benefitting party. VA – Veteran’s Administration YGDF – Youth Guidance Donation Fund of Indian River County, Inc.

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