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Agenda 09/04/2014 B Collier County Government First Budget Public Hearing FY 2015 >' #1R A k , iv ,, Allioltio Government Building F l .. 3rd Floor Board Room „ , ; ,,,t, 3299 Tamiami Tr., East Naples, FL 34112 -,'v Leo E. Ochs,Jr. County Manager Mark Isackson Director of Corporate Financial Planning& Presented by: Office of Management & Budget Management Services September 4, 2014 5:05 P.M. Phone: 239-252-8973 Ot.LI f, L.' �ti�lryj 1• • 1 ‘„‘ Collier County Government ‘`` Communication &Customer Relations 3299 Tamiami Trail East,Suite 102 colliereov.net Naples,Florida 34112-5746 twitter.com/CollierPIO facebook.com/CollierGov voutube.com/CollierGov August 25,2014 FOR IMMEDIATE RELEASE NOTICE OF PUBLIC HEARING FOR THE COLLIER COUNTY FISCAL YEAR 2015 TENTATIVE MILLAGE RATES AND TENTATIVE BUDGET AND THE PUBLIC HEARING FOR THE PELICAN BAY SERVICES DIVISION'S FISCAL YEAR 2015 BUDGET BOARD OF COUNTY COMMISSIONERS COLLIER COUNTY, FLORIDA THURSDAY, SEPTEMBER 4, 2014 5:05 p.m. Notice is hereby given that the Collier County Board of County Commissioners will meet Thursday, September 4, at 5:05 p.m. in the Board of County Commissioners chambers located on the third floor of the Collier County Government Center, 3299 Tamiami Trail East, Naples, Florida 34112 to conduct a public hearing for the Collier County Fiscal Year 2015 Tentative Millage Rates and Tentative Budget and a public hearing for the Pelican Bay Services Division's Fiscal Year 2015 Budget. The statutory notice for these meetings was contained within the notice of proposed taxes published and mailed by the Collier County Property Appraiser's office. About the public meeting: All interested parties are invited to attend, and to register to speak. All registered public speakers will be limited to three minutes unless permission for additional time is granted by the chair. Collier County Ordinance No. 2004-05 requires that all lobbyists shall,before engaging in any lobbying activities (including, but not limited to, addressing the Board of County Commissioners, an advisory board or quasi-judicial board), register with the Clerk to the Board at the Board Minutes and Records Department. Anyone who requires an auxiliary aid or service for effective communication, or other reasonable accommodations in order to participate in this proceeding, should contact the Collier County Facilities Management Department located at 3335 Tamiami Trail East,Naples,Florida 34112,or 239-252-8380 as soon as possible,but no later than 48-hours before the scheduled event. Such reasonable accommodations will be provided at no cost to the individual. For more information,call Mark Isackson at(239)252-8383. COLLIER COUNTY BOARD OF COUNTY COMMISSIONERS AGENDA Thursday, September 4,2014,5:05 p.m. NOTICE: ALL PERSONS WISHING TO SPEAK ON ANY AGENDA ITEM MUST REGISTER PRIOR TO SPEAKING. ANY PERSON WHO DECIDES TO APPEAL A DECISION OF THIS BOARD WILL NEED A RECORD OF THE PROCEEDINGS PERTAINING THERETO, AND THEREFORE MAY NEED TO ENSURE THAT A VERBATIM RECORD OF THE PROCEEDINGS IS MADE, WHICH RECORD INCLUDES TESTIMONY AND EVIDENCE UPON WHICH THE APPEAL IS TO BE BASED. ALL REGISTERED PUBLIC SPEAKERS WILL BE LIMITED TO THREE (3) MINUTES UNLESS PERMISSION FOR ADDITIONAL TIME IS GRANTED BY THE CHAIRMAN. 1. ADVERTISED PUBLIC HEARING—BCC—Fiscal Year 2015 Tentative Budget A. Discussion of Tentative Millage Rates and Increases Over the Rolled Back Millage Rates B. Review and Discussion of Changes to the Tentative Budget C. Public Comments and Questions D. Announcement of Tentative Millage Rates and Percentage Changes in Property Tax Rates E. Resolution to Adopt the Tentative Millage Rates F. Resolution to Adopt the Amended Tentative Budget G. Announcement of Final Public Hearing as Follows: Final Public Hearing on the FY 2014-15 Collier County Budget Thursday, September 18, 2014 5:05 p.m. Collier County Government Center W. Harmon Turner Building(F) Third Floor, Boardroom Naples, Florida 2. ADJOURN Office of the County Manager Leo E. Ochs, Jr. 3299 Tamiami Trail East,Suite 202•Naples Florida 34112-5746•(239)252-8383•FAX:(239)252-4010 To: Board of County Commissioners From: Leo E. Ochs,Jr.,County Manager Date: August 28,2014 Subject: September 4, 2014 Budget Hearing-FY 2015 Tentative Millage Rates and Amended Tentative Budget The timeline for approval of Collier County's FY 2015 budget has progressed to the first public budget hearing set for Thursday evening September 4, 2014 at 5:05 p.m. In accordance with the State's Truth in Millage (TRIM) Statutory guidelines, required notice for this meeting was provided within the Notice of Proposed Taxes distributed recently through the Property Appraiser's Office. Notice of this hearing was also provided with Board adoption of the Resolution setting the Maximum Millage Rates on July 8, 2014. Fiscal year 2015 budget planning culminated with Board approval of budget policy on February 25, 2014. Based upon this guidance, staff presented for review and consideration the proposed FY 2015 budget which was the subject of workshop discussions on June 26, 2014. Following discussions on the proposed budget in June,the Property Appraiser updated preliminary June taxable value numbers with certified taxable values dated July 1, 2014. At the Board meeting of July 8, 2014, the Board adopted the required resolution establishing proposed millage rates as the maximum property tax rates to be levied in FY 2015 and reaffirmed the September public hearing dates for the budget approval process. Conforming to TRIM procedures, the Board received its tentative FY 2015 budget on July 11, 2014. This tentative budget reflects July 1st certified taxable values; Board action since the June workshop and necessary FY 2014 revenue or expense forecast adjustments by fund. The public budget hearings in September must follow a specific format pursuant to TRIM guidelines. Your agenda for the first hearing contains the specific sequence of agenda items to be covered. Prior to approval of the amended tentative budget, there will be a review and discussion of fund resolutions which provide the mechanism for amending the July Tentative Budget.These resolutions which describe the budget changes by fund solely pertain to the Tax Collector's appropriation which was received in August,as well as fund level adjustments that occur as a matter of normal operations or are necessary in accordance with previous Board action. No other adjustments to the July Tentative Budget were made. Board members will note that each resolution amending the July Tentative Budget contains specific numerical descriptions of the fund impact. A narrative description is also provided within the "Summary of Changes". Budget appropriations contained within the September 4, 2014 budget resolutions have no impact on the Board's millage neutral guidance and do not impede planned growth in General Fund contingency and cash flow reserves. Cumulative changes from the FY 2015 July Tentative Budget Document as contained within the enabling resolutions total $19,366,900 of which $17,668,500 is the Tax Collector's appropriation. These actions affect the gross budget which includes all interfund transfers and other internal money shifts. There are no proposed changes to the maximum millage rates set by the Board on July 8, 2014. June Budget Workshop Follow-up The Board during discussions at the June Budget Workshop requested topical follow-up and/or directed staff to prepare information on a number of matters including the following: • Constructive edits to the County Manager budget workshop power-point presentation • Use of State dollars for Sheriff training requirements • Formulate strategy to acquire a new facility for the Supervisor of Elections • Planning Fund (131) personnel and operational strategies responding to market demands • Freeze the Executive Manager position within the BCC operating budget • Extend descriptive table of estimated backlog of deferred assets maintenance/replacement to enterprise operations and other non general governmental functions • Re-align certain fund appropriations reprogramming dollars from reserves The following is a status for each item; Power-point presentation edits: Edits completed and the document is posted on the County web site. Use of State dollars for Sheriff training requirements: Board agenda item for September 9, 2014. For FY 14, a budget amendment to reimburse the Sheriff for criminal justice training and educational expenses totaling approximately$350,000 will be requested.This action should increase the Sheriff's year ending 2014 turn back. For FY 15, a similar executive summary will be submitted for Board consideration mid- year for a similar amount or higher with a strategy to utilize the majority of remaining training dollars accumulated. Supervisor of Elections facility acquisition and financing strategy: Board agenda item for September 9, 2014. Total all in cost for purchase of the new facility and renovation is estimated at $5,500,000. The purchase price is $3,337,500. Staff will present two funding options for acquiring and improving the facility—an all cash approach and a partial cash, partial internal borrowing approach. Growth Management Division Planning Fund (131) operations and budget adjustments: Executive Summary for Board consideration on September 9, 2014 outlining the additional personnel compliment, functional strategies and improved services connected with desired Planning Fund (131) operations given current and anticipated market conditions. The intended budget affect, while fund neutral, will increase operating appropriations while lowering fund reserves in line with established Board guidelines. BCC Executive Manager FTE: Position frozen as depicted within the July Tentative Budget Document. A net amount of $52,700 was placed within General Fund (001) reserves after necessary adjustments to the Board's personal services operating budget. Extend descriptive table of estimated backlog of deferred assets maintenance/replacement to enterprise operations and other non general governmental functions: In progress. The County Manager will present a revised document to the Board as part of the FY 2016 budget policy. Re-align certain fund appropriations reprogramming dollars from reserves: The July Tentative Budget included adjustments to certain funds like Museum Fund (198) and Museum Capital Fund (314) where reserves in Museum Operating Fund (198) were reduced and reprogrammed via transfer to the partner capital fund. Similar budget events will occur for example within Planning Fund (131), as previously described. As always, the budget is a living document and changes occur from its adoption during the fiscal year as part of general budget management and by Board direction. Reserve policy as adopted and amended by the Board from time to time must always fall within State budgetary guidelines which provide that no more than ten (10) percent of fund appropriations can be placed within a reserve for contingency and no more than twenty (20) percent of fund appropriations can be placed within a reserve for cash flow (FS 129.01 (2)(c) 1 and FS 129.01 (2)(c) 2 respectively. Exhibit A Collier County, Florida Property Tax Rates FY 2015 Proposed Prior Year Rolled Back Proposed Millage Millage Millage % Change Frm. Fund Title Fund No. Rate Rate Rate Rolled Back General Fund 001 3.5645 3.4031 3.5645 4.74% Water Pollution Control 114 0.0293 0.0280 0.0293 4.64% 3.5938 3.4311 3.5938 4.74% Unincorporated Area General Fund 111 0.7161 0.6858 0.7161 4.42% Golden Gate Community Center 130 0.1909 0.1790 0.1862 4.02% Victoria Park Drainage 134 0.0479 0.0443 0.0443 0.00% Naples Park Drainage 139 0.0085 0.0079 0.0079 0.00% Vanderbilt Beach MSTU 143 0.5000 0.4770 0.5000 4.82% Isle of Capri Fire 144 2.0000 1.9163 2.0000 4.37% Ochopee Fire Control 146 4.0000 3.9693 4.0000 0.77% Collier County Fire 148 2.0000 1.9281 2.0000 3.73% Goodland/Horr's Island Fire MSTU 149 1.2760 1.2355 1.2760 3.28% Sabal Palm Road MSTU 151 0.1000 0.0784 0.1000 27.55% Golden Gate Parkway Beautification 153 0.4583 0.4280 0.4280 0.00% Lely Golf Estates Beautification 152 2.0000 1.9242 2.0000 3.94% Hawksridge Stormwater Pumping MSTU 154 0.0482 0.0458 0.0458 0.00% Radio Road Beautification 158 0.3185 0.3096 0.3096 0.00% Forest Lakes Roadway& Drainage MSTU 159 1.1610 1.0774 1.1022 2.30% Immokalee Beautification MSTU 162 0.9162 0.9172 0.9172 0.00% Bayshore Avalon Beautification 163 2.3604 2.3005 2.3604 2.60% Haldeman Creek Dredging 164 0.7348 0.7071 0.7348 3.92% Rock Road 165 3.0000 2.9440 3.0000 1.90% Radio Road East MSTU 166 0.2306 0.2151 0.2401 11.62% Forest Lakes Debt Service 259 2.8390 2.6345 2.8978 9.99% Radio Road East Debt Service 266 0.2193 0.2046 0.2408 17.69% Collier County Lighting 760 0.1631 0.1552 0.2000 28.87% Pelican Bay MSTBU 778 0.0857 0.0828 0.0857 3.50% Aggregate Millage Rate 4.1518 3.9667 4.1505 4.63% AGENDA ITEM 1A SEP 04,2014 Page 1 Exhibit A Collier County, Florida Property Tax Dollars FY 2015 Proposed Prior Year Current Year Proposed Fund Adjusted Tax Rolled Back Tax % Change Fund Title No. Dollars Tax Dollars Dollars Frm. Rolled Back General Fund 001 213,577,643 219,877,751 230,305,969 4.74% Water Pollution Control 114 1,776,687 1,809,108 1,893,103 4.64% 215,354,330 221,686,859 232,199,072 4.74% Unincorporated Area General Fund 111 26,432,746 27,189,783 28,391,081 4.42% Golden Gate Community Center 130 280,682 283,780 295,195 4.02% Victoria Park Drainage 134 1,289 1,289 1,289 0.00% Naples Park Drainage 139 7,775 7,855 7,855 0.00% Vanderbilt Beach MSTU 143 972,820 975,434 1,022,468 4.82% Isle of Capri Fire 144 1,028,096 1,032,851 1,077,964 4.37% Ochopee Fire Control 146 1,215,635 1,222,161 1,231,614 0.77% Collier County Fire 148 294,850 295,218 306,227 3.73% Goodland/Horr's Island Fire MSTU 149 89,789 90,151 93,106 3.28% Sabal Palm Road MSTU 151 1,763 1,764 2,250 27.55% Lely Golf Estates Beautification 152 191,437 191,560 199,106 3.94% Golden Gate Parkway Beautification 153 244,681 246,867 246,867 0.00% Hawksridge Stormwater Pumping MSTU 154 2,646 2,705 2,705 0.00% Radio Road Beautification 158 308,039 309,876 309,876 0.00% Forest Lakes Roadway& Drainage MSTU 159 150,904 150,912 154,385 2.30% Immokalee Beautification MSTU 162 279,697 287,248 287,248 0.00% Bayshore Avalon Beautification 163 838,512 842,205 864,134 2.60% Haldeman Creek Dredging 164 51,401 51,611 53,633 3.92% Rock Road 165 29,528 29,513 30,075 1.90% Radio Road East MSTU 166 83,177 83,719 93,449 11.62% Forest Lakes Debt Service 259 369,007 369,015 405,895 9.99% Radio Road East Debt Service 266 79,101 79,632 93,722 17.69% Collier County Lighting 760 644,216 650,521 838,300 28.87% Pelican Bay MSTBU 778 445,127 447,092 462,751 3.50% Total Taxes Levied 249,397,248 256,529,620 268,670,267 Aggregate Taxes 248,949,140 256,080,973 268,170,650 AGENDA ITEM 1A SEP 04,2014 Page 2 Collier County, Florida Taxable Property Values For FY 2015 Prior Year Current Year Current Year Fund Gross Adjusted Gross % Fund Title No. Taxable Value Taxable Value Taxable Value Change County Wide Taxable Values General Fund 001 60,637,773,315 63,542,967,841 64,611,016,632 6.55% Water Pollution Control 114 60,637,773,315 63,542,967,841 64,611,016,632 6.55% Dependent Districts and MSTU's Unincorporated Area General Fund 111 37,207,018,234 38,863,632,061 39,646,810,731 6.56% Golden Gate Community Center 130 1,470,308,013 1,568,454,575 1,585,363,163 7.83% Victoria Park Drainage 134 26,918,376 29,112,800 29,106,490 8.13% Naples Park Drainage 139 914,652,405 985,914,158 994,281,166 8.71% Vanderbilt Beach MSTU 143 1,945,640,639 2,039,242,978 2,044,935,142 5.10% Isle of Capri Fire 144 514,048,131 536,497,266 538,981,777 4.85% Ochopee Fire Control 146 303,908,765 306,261,304 307,903,466 1.31% Collier County Fire 148 147,425,243 152,923,422 153,113,391 3.86% Goodland/Horr's Island Fire MSTU 149 70,367,183 72,674,625 72,967,382 3.70% Sabal Palm Road MSTU 151 17,628,261 22,495,641 22,495,641 27.61% Lely Golf Estates Beautification 152 95,718,423 99,490,090 99,552,997 4.01% Golden Gate Parkway Beautification 153 533,888,677 571,663,370 576,792,719 8.04% Hawksridge Stormwater Pumping MSTU 154 54,891,796 57,824,532 59,054,468 7.58% Radio Road Beautification 158 967,155,849 994,955,705 1,000,892,008 3.49% Forest Lakes Roadway& Drainage MSTU 159 129,977,881 140,069,860 140,070,223 7.76% Immokalee Beautification MSTU 162 305,279,549 304,954,759 313,179,048 2.59% Bayshore Avalon Beautification 163 355,241,487 364,492,489 366,096,556 3.06% Haldeman Creek Dredging 164 69,951,938 72,693,192 72,989,459 4.34% Rock Road 165 9,842,609 10,029,950 10,024,893 1.85% Radio Road East MSTU 166 360,698,717 386,703,758 389,209,201 7.90% Forest Lakes Debt Service 259 129,977,881 140,069,860 140,070,223 7.76% Radio Road East Debt Service 266 360,698,717 386,703,758 389,209,201 7.90% Collier County Lighting 760 3,949,824,721 4,149,557,644 4,191,499,282 6.12% Pelican Bay MSTBU 778 5,194,015,318 5,374,363,957 5,399,657,816 3.96% AGENDA ITEM 1A SEP 04,2014 Page 3 SUMMARY OF CHANGES TO THE FY 2015 TENTATIVE BUDGET NET CHANGE TO FUND TITLE/(NUMBER) FUND TOTAL EXPLANATION General Fund(001) $144,400 Adjustment to Departmental Revenue of$152,000 reflects Board action on 6- Major funding sources are Ad Valorem, 10-14,Item 11D,revising the Parks&Recreation Department user fee and rate Half Cent Sales Tax,and State Revenue schedule less a$7,600 adjustment for the 5%revenue reserve as required by Sharing law. On the expense side,transfer to the Countywide Capital Projects Fund 301 increased by$30,000 to fund the renovation of the Helicopter facility. These changes netted an increase to Reserves of$114,400. Property Appraiser Fund(060) ($100,800) Adjustment reflects the reduction required by the State Property Tax Oversight Major funding sources are Commissions Program on the Property Appraiser's initial budget submission. Tax Collector Fund(070) $17,668,500 Adjustment reflects proposed budget submitted by the Tax Collector to the Major funding sources are Commissions Department of Revenue pursuant to state statutes on August 1,subsequent to the development of the FY 15(July)Tentative Budget. MSTD Unincorporated General Fund $61,800 Adjustment to Departmental Revenue of$56,700 reflects Board action on 6-10- (111) 14,Item l ID,revising the Parks&Recreation Department user fee and rate Major funding sources are Ad Valorem, schedule. Also,a$5,100 adjustment was made to correct the 5%revenue Communications Service Tax,and reserve as required by law. These changes netted an increase to Reserves of Departmental Revenues $61,800. Library Grants Fund(129) $0 Adjustment reflects transfer of$103,200 in accumulated interest earnings to Major funding sources are E-Rate Public Services Grant Match Fund(710)consistent with grant compliance payments and Interest standard practices Bayshore Beautification MSTU Fund $65,000 Adjustment reflects receipt of a voluntary private contribution of$65,000 from (163) CDC Land Investments,Inc. Contribution is provided pursuant to resolution Major funding source is Ad Valorem 2012-81 as a donation to Bayshore MSTU for designing and improving Hamilton Avenue and Thomason Drive from Bay Street to Normandy Drive. Conservation Collier Maintenance $8,000 Revenue adjustment of$8,000 reflects Board action on 6-10-14,Item 11D, Fund(174) revising the Parks&Recreation Department user fee and rate schedule. Also, Major funding source is Carryforward a$1,000 adjustment was made to correct the 5%revenue reserve as required by law. These changes netted an increase to Reserves of$8,000. In the case of Conservation Collier these changes included the addition of a camping fee. County Wide Capital Projects Fund $30,000 Adjustment reflects a new renovation project for the Helicopter Facility; (301) converting the ambulance garage into 2 offices and a utility closet. Major funding source is a transfer from the General Fund Road Impact Fee Fund District 1, $600,000 In FY 15,Reserves for Capital and Carryforward(revenue)was increased by North Naples(331) $600,000;Impact Fee revenue collected in FY 14 exceeded forecast amounts Major source of funding is Impact Fees by$600,000. Road Impact Fee Fund District 4, $900,000 In FY 15,Reserves for Capital and Carryforward(revenue)was increased by South County&Marco Island(336) $900,000;Impact Fee revenue collected in FY 14 exceeded forecast amounts Major source of funding is Impact Fees by$900,000. Law Enforcement Impact Fees(385) ($118,000) Impact Fee revenue collected in FY 14 exceeded forecast amounts by$55,000 Major source of funding is Impact Fees resulting in FY 15's Reserves to increase by a like amount. Also,on 7/8/14, BCC approved a$173,000 budget amendment for engineering services for the Orangetree Sub-Station. This project was budgeted in FY 15,therefore the FY 15 budget was reduced by$173,000. The above changes resulted in a decrease to Carryforward by$118,000 in F Y 15. Public Services Grant Fund(709) $2,400 Adjustment reflects carry forward of accumulated interest earnings and the Major source of funding is Grants transfer of these earnings to Public Services Grant Match Fund(710) consistent with grant compliance standard practices AGENDA ITEM 1B SEP 04,2014 Page 1 SUMMARY OF CHANGES TO THE FY 2015 TENTATIVE BUDGET NET CHANGE TO FUND TITLE/(NUMBER) FUND TOTAL EXPLANATION Public Services Grant Match Fund 5105,600 Adjustment reflects transfer of accumulated interest earnings from Library (710) Grant Fund(129)&Public Services Grant Fund(709)consistent with grant Major source of funding is Local compliance standard practices Matching monies and interest Total $19,366,900 Gross Budget at July meeting $1,356,025,500 Gross Amended Tentative Budget $1,375,392,400 AGENDA ITEM 1B SEP 04,2014 Page 2 BUDGET RESOLUTION CHANGES TO THE FY 2015 TENTATIVE BUDGET GENERAL FUND(001) Requested FY 15 FY 15 Changes Tentative Budget Appropriation Unit Budget Increase(Decrease) Budget Change County Commissioners 1,153,600 1,153,600 0.0% Other General Administrative 6,671,900 6,671,900 0.0% County Attorney 2,567,800 2,567,800 0.0% Sub-Total 10,393,300 10,393,300 0.0% Management Offices 3,451,200 3,451,200 0.0% Administrative Support Services 20,826,000 20,826,000 0.0% Public Services 29,179,700 29,179,700 0.0% Growth Management 106,400 106,400 0.0% Sub-Total County Manager 53,563,300 53,563,300 0.0% Courts&Rel Agencies 542,700 542,700 0.0% Various Transfers 42,900 42,900 0.0% Trans to 681 1,266,100 1,266,100 0.0% Sub-Total Courts 1,851,700 1,851,700 0.0% Road&Bridge(101) 16,091,300 16,091,300 0.0% MSTD General(111) 135,100 135,100 0.0% Ochopee Fire District(146) 519,900 519,900 0.0% Immokalee Redevelopment(186) 296,400 296,400 0.0% Gateway Triangle(187) 840,900 840,900 0.0% 800 MHz(188) 632,900 632,900 0.0% Museum(198) 200,000 200,000 0.0% Transportation Disadvantage(427/429) 2,378,100 2,378,100 0.0% EMS(490) 13,297,100 13,297,100 0.0% EMS Capital(491) 2,191,200 2,191,200 0.0% Airport Operations(495) 304,000 304,000 0.0% Sub-Total 36,886,900 36,886,900 0.0% Reserve for Cash Flow 21,000,000 100,000 21,100,000 0.5% Reserve for Contingencies(2.5%) 7,015,200 14,400 7,029,600 0.2% Reserve for Attrition (458,900) (458,900) 0.0% Sub-Total Reserves 27,556,300 27,670,700 0.4% Transfers Debt/Capital 2010,2010B,2011 Bond(298) 3,079,600 3,079,600 0.0% Co Wide Capital(301) 15,356,100 30,000 15,386,100 0.2% Parks Capital(306) 500,000 500,000 0.0% Roads CIP(313) 9,499,900 9,499,900 0.0% Museum Capital(314) 250,000 250,000 0.0% Stormwater Mgmt(324/325) 4,627,600 4,627,600 0.0% Airport Capital/Grants(496-499) 52,700 52,700 0.0% Sub-Total Debt/Capital 33,365,900 33,395,900 0.1% Transfers/Constitutional Officers Clerk of Courts 5,869,500 5,869,500 0.0% Clerk of Courts-BCC Paid 546,000 546,000 0.0% Property Appraiser 5,646,800 5,646,800 0.0% Property Appraiser-BCC Paid 169,300 169,300 0.0% Sheriff 142,092,500 142,092,500 0.0% Sheriff-Debt Service(385) 1,700,000 1,700,000 0.0% Sheriff-BCC Paid 3,078,000 3,078,000 0.0% Supervisor of Elections 3,238,700 3,238,700 0.0% Supervisor of Elections-BCC Paid 59,200 59,200 0.0% Tax Collector 12,742,000 12,742,000 0.0% Tax Collector-BCC Paid 211,000 211,000 0.0% Sub-Total/Trans Const. 175,353,000 175,353,000 0.0% Total Fund Appropriations 338,970,400 144,400 339,114,800 0.0% AGENDA ITEM 18 SEP 04,2014 Page 3 BUDGET RESOLUTION CHANGES TO THE FY 2015 TENTATIVE BUDGET GENERAL FUND(001) Requested FY 15 % FY 15 Changes Tentative Budget Revenues Budget Increase(Decrease) Budget Change Current Ad Valorem Taxes 230,306,000 230,306,000 0.0% Delinquent Ad Valorem Taxes 350,000 350,000 0.0% Fish And Wildlife Refuge Rev Sharing 140,000 140,000 0.0% Federal Payment In Lieu Of Taxes 700,000 700,000 0.0% State Revenue Sharing 8,480,000 8,480,000 0.0% Insurance Agents County Licenses 75,000 75,000 0.0% Alcoholic Beverage Licenses 160,000 160,000 0.0% Local Govemment Half Cent Sales Tax 34,320,000 34,320,000 0,0% Oil/Gas Severance Tax 400,000 400,000 0.0% Enterprise Fund PILOT 5,414,000 5,414,000 0.0% Interest Tax Collector 4,000 4,000 0.0% Rent Golden Gate Pub Safety Complex 16,800 16,800 0.0% Indirect Cost Reimbursement 6,943,800 6,943,800 0.0% Miscellaneous Revenue 15,000 15,000 0.0% Sub-Total 287,324,600 287,324,600 0.0% Department Revenues 7,119,900 152,000 7,271,900 2.1% Sub-Total General Revenues 294,444,500 294,596,500 0.1% Impact Fee Deferral Program(002) 21,000 21,000 0.0% Uninc Area MSTD General Fd(III) 258,300 258,300 0.0% Commun Develop(113) 0 0 N/A Misc Grant funds(116/118) 0 0 N/A Mile Marker 63 Fire Station(147) 0 0 N/A Tourist Development-Beach(195) 160,000 160,000 0.0% Debt Service Fund(220) 3,300 3,300 0.0% Parks and Recreation Capital(306) 0 0 N/A Road Construction(313) 0 0 N/A Water Sewer Operating(408) 0 0 N/A Goodland Water(441) 0 0 N/A Solid Waste Disposal(470) 0 0 N/A Airport Capital(496) 2,700 2,700 0.0% Property&Casualty(516) 276,600 276,600 0.0% Workers Comp(518) 1,000,000 1,000,000 0.0% Fleet(521) 0 0 N/A Criminal Justice Trust(651) 0 0 N/A Impact Fee Escrow(675) 0 0 N/A Board Interest 300,000 300,000 0.0% Clerk of Circuit Court 102,000 102,000 0.0% Tax Collector 6,000,000 6,000,000 0.0% Sheriff 0 0 N/A Property Appraiser 510,000 510,000 0.0% Supervisor of Elections 0 0 N/A Carryforward 50,341,700 50,341,700 0.0% Less 5%Required by Law (14,449,700) (7,600) (14,457,300) 0.1% Total Other Sources 44,525,900 44,518,300 0.0% Total Fund Revenues 338,970,400 144,400 339,114,800 0.0% Departmental Revenue increase of$152,000 reflects Board action on 6-10-2014,item 11D,revising the Parks&Recreation Dept user fee and rate schedule less a$7,600 adjustment for the 5%revenue reserve as required by law. On the expense side,Transfer to the Countywide Capital Projects fund 301 increased by$30,000 to fund the renovation of the Helicopter facility's ambulance garage into 2 offices and a utility closet. The above changes netted an increase to Reserves of$114,400 AGENDA ITEM 1B SEP 04,2014 Page 4 BUDGET RESOLUTION CHANGES TO THE FY 2015 TENTATIVE BUDGET PROPERTY APPRAISER FUND(060) Tentative FY 15 Amended % FY 15 Changes Tentative Budget Appropriation Unit Budget Increase(Decrease) Budget Change Personal Services 5,194,800 (100,800) 5,094,000 -1.9% Operating Expenses 1,380,500 0 1,380,500 0.0% Capital Outlay 25,000 0 25,000 0.0% Total Appropriation 6,600,300 (100,800) 6,499,500 -1.5% Revenues Transfer from Board 5,935,500 (90,600) 5,844,900 -1.5% Transfer from Independent Spec. Dist. 664,800 (10,200) 654,600 -1.5% Total Revenues 6,600,300 (100,800) 6,499,500 -1.5% Property Appraisers initial budget submission was reduced by the State Property Tax Oversight Program AGENDA ITEM 18 SEP 04,2014 Page 5 BUDGET RESOLUTION CHANGES TO THE FY 2015 TENTATIVE BUDGET TAX COLLECTOR FUND(070) Tentative FY 15 Amended % FY 15 Changes Tentative Budget Appropriation Unit Budget Increase(Decrease) Budget Change Personal Services 0 10,040,000 10,040,000 N/A Operating Expenses 0 1,825,700 1,825,700 N/A Capital Outlay 0 29,600 29,600 N/A Distribution of excess fees to all Gov't Agencies 0 5,773,200 5,773,200 N/A Total Appropriation 0 17,668,500 17,668,500 N/A Revenues Charges for Services 0 17,408,500 17,408,500 N/A Miscellaneous Revenues 0 260,000 260,000 N/A Total Revenues 0 17,668,500 17,668,500 N/A Note:Tax Collector's budget submittal requirement is August 1,2014. AGENDA ITEM 1B SEP 04,2014 Page 6 BUDGET RESOLUTION CHANGES TO THE FY 2015 TENTATIVE BUDGET MSTD UNINCORPORATED GENERAL FUND(111) Requested FY 15 % FY 15 Changes Tentative Budget Appropriation Unit Budget Increase(Decrease) Budget Change Landscape Operations 5,379,200 0 5,379,200 0.0% Road Maintenance 2,540,000 0 2,540,000 0.0% Fire Control/Forestry 27,500 0 27,500 0.0% Parks&Recreation 12,340,100 0 12,340,100 0.0% Franchise Administration 376,000 0 376,000 0.0% Comm.Dev.Admin. 529,000 0 529,000 0.0% Public Information 1,219,300 0 1,219,300 0.0% Coastal Zone Management 110,900 0 110,900 0.0% Improvement District Operations 259,300 0 259,300 0.0% Comprehensive Planning 1,416,300 0 1,416,300 0.0% Code Enforcement 4,221,300 0 4,221,300 0.0% General Administration Expenses 2,475,400 0 2,475,400 0.0% City of Naples-Park System Contributior 500,000 0 500,000 0.0% Natural Resources 250,400 0 250,400 0.0% Affordable Housing 100,000 0 100,000 0.0% Zoning/Land Development Review 267,600 0 267,600 0.0% Sub-Total 32,012,300 32,012,300 0.0% Reserves: Contingencies 106,700 61,800 168,500 57.9% Cash Flow 2,300,000 0 2,300,000 0.0% Attrition (248,400) 0 (248,400) 0.0% Sub-Total Reserves 2,158,300 2,220,100 2.9% General Fund(001) 258,300 0 258,300 0.0% Transfer Impact Fee Trust Fund(107) 25,000 0 25,000 0.0% Comm.Development(113) 338,500 0 338,500 0.0% Transfer to 712(MPO) 5,000 0 5,000 0.0% GGCC(130) 393,200 0 393,200 0.0% Planning Fund(131) 219,500 0 219,500 0.0% Immokalee Redev.(186) 59,600 0 59,600 0.0% Gateway Triangle(187) 168,900 0 168,900 0.0% Parks(306) 500,000 0 500,000 0.0% Road Construction Capital(313) 3,860,000 0 3,860,000 0.0% Clam Bay Restoration(320) 50,000 0 50,000 0.0% Stormwater(325) 1,050,000 0 1,050,000 0.0% Property Appraiser 275,000 0 275,000 0.0% Tax Collector 696,100 0 696,100 0.0% Sub-Total Transfers 7,899,100 7,899,100 0.0% Total Appropriation 42,069,700 61,800 42,131,500 0.1% AGENDA ITEM 1B SEP 04,2014 Page 7 BUDGET RESOLUTION CHANGES TO THE FY 2015 TENTATIVE BUDGET MSTD UNINCORPORATED GENERAL FUND(111) Requested FY 15 % FY 15 Changes Tentative Budget Revenues Budget Increase(Decrease) Budget Change Ad Valorem Taxes 28,391,100 0 28,391,100 0.0% Occupational Licenses 300,000 0 300,000 0.0% Delinquent Ad Valorem Taxes 40,000 0 40,000 0.0% Communications Services Tax 4,500,000 0 4,500,000 0.0% Interest/Miscellaneous 50,000 0 50,000 0.0% Sub-Total 33,281,100 33,281,100 0.0% Departmental Revenue 4,173,500 56,700 4,230,200 1.4% Revenue Reserve (1,872,700) 5,100 (1,867,600) -0.3% Sub-Total 35,581,900 35,643,700 0.2% Reimbursements 0 0 0 N/A Carryforward 5,490,400 0 5,490,400 0.0% Transfer-General Fund(001)-CCR 135,100 0 135,100 0.0% Transfer-General Fund(001)-Parks 128,000 0 128,000 0.0% Transfer(131) 75,000 0 75,000 0.0% Transfer-MSTU's 259,300 0 259,300 0.0% Transfer Property&Casualty(516) 200,000 0 200,000 0.0% Transfer-P.A./T.C. 200,000 0 200,000 0.0% Sub-Total Other Sources 6,487,800 6,487,800 0.0% Total Fund Revenues 42,069,700 61,800 42,131,500 0.1% The adjustment to Departmental Revenue reflects Board action on 6-10-14, Item 11D,revising the Parks& Recreation Department user fee and rate schedule. Also,a$5,100 adjustment was made to correct the 5%revenue reserve as required by law. These changes netted an increase to Reserves of$61,800. AGENDA ITEM 1B SEP 04,2014 Page 8 BUDGET RESOLUTION CHANGES TO THE FY 2015 TENTATIVE BUDGET PUBLIC LIBRARY GRANT FUND(129) Requested FY 15 % FY 15 Changes Tentative Budget Appropriation Unit Budget Increase(Decrease) Budget Change Personal Services 0 0 0 N/A Operating Expenses 0 0 0 N/A Capital Outlay 0 0 0 N/A Transfers 0 103,200 103,200 N/A Reserves 715,100 (103,200) 611,900 -14.4% Total Appropriation 715,100 0 715,100 0.0% Revenues Ad Valorem Taxes 0 0 0 N/A Miscellaneous Revenues 0 0 0 N/A Carryforward 715,100 0 715,100 0.0% Less 5%Required by Law 0 0 0 N/A Total Revenues 715,100 0 715,100 0.0% Adjustment reflects transfer of accumulated interest earnings to Public Services Grant Match Fund(710) consistent with grant compliance standard practices AGENDA ITEM 1B SEP 04,2014 Page 9 BUDGET RESOLUTION CHANGES TO THE FY 2015 TENTATIVE BUDGET BAYSHORE BEAUTIFICATION MSTU FUND(163) Requested FY 15 % FY 15 Changes Tentative Budget Appropriation Unit Budget Increase(Decrease) Budget Change Personal Services 0 0 0 N/A Operating Expenses 705,900 0 705,900 0.0% Capital Outlay 3,183,900 65,000 3,248,900 2.0% Trans to Constitutionals 30,100 0 30,100 0.0% Trans to Bayshore CRA 125,500 0 125,500 0.0% Reserves 0 0 0 N/A Total Appropriation 4,045,400 65,000 4,110,400 1.6% Revenues Ad Valorem Taxes 864,100 0 864,100 0.0% Miscellaneous Revenues 7,500 0 7,500 0.0% Carryforward 3,217,400 65,000 3,282,400 2.0% Less 5%Required by Law (43,600) 0 (43,600) 0.0% Total Revenues 4,045,400 65,000 4,110,400 1.6% Adjustment reflects receipt of a voluntary private contribution of$65,000 from CDC Land Investments, Inc. This will increase revenue in FY14 and result in an increase to Fund(163)carryforward. Contribution is provided pursuant to resolution 2012-81 as a donation to Bayshore MSTU for designing and improving Hamilton Avenue and Thomason Drive from Bay Street to Normandy Drive. AGENDA ITEM 1B SEP 04,2014 Page 10 BUDGET RESOLUTION CHANGES TO THE FY 2015 TENTATIVE BUDGET CONSERVATION COLLIER MAINTENANCE FUND(174) Requested FY 15 % FY 15 Changes Tentative Budget Appropriation Unit Budget Increase(Decrease) Budget Change Personal Services 270,600 0 270,600 0.0% Operating Expenses 600,000 0 600,000 0.0% Indirect Cost Reimbursement 51,300 0 51,300 0.0% Capital Outlay 6,100 0 6,100 0.0% Trans to 179 Consry Collier Proj 330,000 0 330,000 0.0% Reserves for Contingencies 92,800 0 92,800 0.0% Reserves for Capital 31,732,200 8,000 31,740,200 0.0% Total Appropriation 33,083,000 8,000 33,091,000 0.0% Revenues Charges for Services 0 9,000 9,000 N/A Misc Revenues 27,200 0 27,200 0.0% Interest/Misc 148,800 0 148,800 0.0% Trans fm 272 Consery Co GO Bd 54,000 0 54,000 0.0% Trans fm 273 Consery Co GO Bd 37,200 0 37,200 0.0% Trans fm 474 Solid Waste Cap 500,000 0 500,000 0.0% Trans fm 703/704 Ad Sery Grants 300 0 300 0.0% Carryforward 32,323,700 0 32,323,700 0.0% Less 5%Required by Law (8,200) (1,000) (9,200) 12.2% Total Revenues 33,083,000 8,000 33,091,000 0.0% The budget adjustment reflects Board action on 6-10-14,Item 11D,revising the Parks&Recreation Department user fee and rate schedule. In the case of Conservation Collier these changes included the addition of a camping fee. AGENDA ITEM 1B SEP 04,2014 Page 11 BUDGET RESOLUTION CHANGES TO THE FY 2015 TENTATIVE BUDGET COUNTY WIDE CAPITAL PROJECTS FUND(301) Requested FY 15 % FY 15 Changes Tentative Budget Appropriation Unit Budget Increase(Decrease) Budget Change Operating Expenses 1,090,600 0 1,090,600 0.0% Capital Outlay 7,460,000 30,000 7,490,000 0.4% Remittances 475,000 0 475,000 0.0% Advance to 350 EMS Im Fee Fd 1,799,800 0 1,799,800 0.0% Advance to 355 Lib Im Fee Fd 679,000 0 679,000 0.0% Advance to 381 Correctional 495,300 0 495,300 0.0% Advance to 385 Law Enf 2,058,900 0 2,058,900 0.0% Advance to 390 Gov't Fac 2,064,500 0 2,064,500 0.0% Reserves for Contingencies 800,000 0 800,000 0.0% Total Appropriation 16,923,100 30,000 16,953,100 0.2% Revenues Interest/Misc 25,000 0 25,000 0.0% Trans fm 001 Gen Fund 15,356,100 30,000 15,386,100 0.2% Carryforward 1,543,200 0 1,543,200 0.0% Less 5%Required by Law (1,200) 0 (1,200) 0.0% Total Revenues 16,923,100 30,000 16,953,100 0.2% To fund the renovation of the Helicopter facility's ambulance garage into 2 offices and a utility closet AGENDA ITEM 1B SEP 04,2014 Page 12 BUDGET RESOLUTION CHANGES TO THE FY 2015 TENTATIVE BUDGET ROAD IMPACT FEE FUND-DISTRICT 1,NORTH NAPLES(331) Requested FY 15 % FY 15 Changes Tentative Budget Appropriation Unit Budget Increase(Decrease) Budget Change Personal Sery ices 0 0 0 N/A Operating Expenses 0 0 0 N/A Capital Outlay 8,103,900 0 8,103,900 0.0% Reserve for Contingencies 810,400 0 810,400 0.0% Reserve for Capital 614,600 600,000 1,214,600 97.6% Total Appropriation 9,528,900 600,000 10,128,900 6.3% Revenues Misc Revenues 0 0 0 N/A Interest/Misc 40,000 0 40,000 0.0% Impact Fees 1,680,000 0 1,680,000 0.0% COA Impact Fees 240,000 0 240,000 0.0% Carryforward 7,666,900 600,000 8,266,900 7.8% Less 5%Required by Law (98,000) 0 (98,000) 0.0% Total Revenues 9,528,900 600,000 10,128,900 6.3% Impact Fee Revenues collected in FY 14 exceeded Forecasted amounts by$600,000. This increased the revenue in FY 14 and result in an increase to Carryforward and Reserves in FY 15 AGENDA ITEM 1B SEP 04,2014 Page 13 BUDGET RESOLUTION CHANGES TO THE FY 2015 TENTATIVE BUDGET ROAD IMPACT FEE FUND-DISTRICT 4, SOUTH COUNTY&MARCO ISLAND(336) Requested FY 15 % FY 15 Changes Tentative Budget Appropriation Unit Budget Increase(Decrease) Budget Change Personal Services 0 0 0 N/A Operating Expenses 0 0 0 N/A Capital Outlay 7,723,600 0 7,723,600 0.0% Reserve for Contingencies 690,300 82,100 772,400 11.9% Reserve for Capital 0 817,900 817,900 N/A Total Appropriation 8,413,900 900,000 9,313,900 10.7% Revenues Intergovernmental Revenues 94,600 0 94,600 0.0% Misc Revenues 0 0 0 N/A Interest/Misc 60,000 0 60,000 0.0% Impact Fees 1,000,000 0 1,000,000 0.0% COA Impact Fees 1,500,000 0 1,500,000 0.0% Carryforward 5,892,000 900,000 6,792,000 15.3% Less 5%Required by Law (132,700) 0 (132,700) 0.0% Total Revenues 8,413,900 900,000 9,313,900 10.7% Impact Fee Revenues collected in FY 14 exceeded Forecasted amounts by$900,000. This increased the revenue in FY 14 and result in an increase to Carryforward and Reserves in FY 15 AGENDA ITEM 1B SEP 04,2014 Page 14 BUDGET RESOLUTION CHANGES TO THE FY 2015 TENTATIVE BUDGET LAW ENFORCEMENT IMPACT FEE FUND(385) Requested FY 15 % FY 15 Changes Tentative Budget Appropriation Unit Budget Increase(Decrease) Budget Change Personal Services 0 0 0 N/A Operating Expenses 50,000 0 50,000 0.0% Capital Outlay 2,350,000 (173,000) 2,177,000 -7.4% Transfer to 298-Debt 2,656,600 0 2,656,600 0.0% Reserve for Contingencies 0 55,000 55,000 N/A Reserve for Debt Service 493,200 0 493,200 0.0% Total Appropriation 5,549,800 (118,000) 5,431,800 -2.1% Revenues Misc Revenues 0 0 0 N/A Interest/Misc 5,200 0 5,200 0.0% Impact Fees 900,000 0 900,000 0.0% Transfer from 001-Gen Fd 1,700,000 0 1,700,000 0.0% Transfer from 301-Cap Proj 2,058,900 0 2,058,900 0.0% Carryforward 931,000 (118,000) 813,000 -12.7% Less 5%Required by Law (45,300) 0 (45,300) 0.0% Total Revenues 5,549,800 (118,000) 5,431,800 -2.1% Impact Fee Revenues collected in FY 14 exceeded Forecasted amounts by $55,000. On 7/8/2014,agenda item 16E8,the Board approved a$173,000 budget amendment to start the engineering for the Orange Tree Sheriff Sub-Station(Proj 52011). The entire project was budgeted in FY 15 in the amount of$2.4 million. Therefore,this change will reduce the project budget by $173,000 in FY 15. The above changes resulted in a decrease to Carryforward by$118,000 in FY15. AGENDA ITEM 1B SEP 04,2014 Page 15 BUDGET RESOLUTION CHANGES TO THE FY 2015 TENTATIVE BUDGET PUBLIC SERVICES GRANT FUND(709) Requested FY 15 % FY 15 Changes Tentative Budget Appropriation Unit Budget Increase(Decrease) Budget Change Personal Services 0 0 0 N/A Operating Expenses 0 0 0 N/A Capital Outlay 0 0 0 N/A Transfers 0 2,400 2,400 N/A Reserves 0 0 0 N/A Total Appropriation 0 2,400 2,400 N/A Revenues Ad Valorem Taxes 0 0 0 N/A Miscellaneous Revenues 0 0 0 N/A Transfers 0 0 Carryforward 0 2,400 2,400 N/A Less 5%Required by Law 0 0 0 N/A Total Revenues 0 2,400 2,400 N/A Adjustment reflects carry forward of accumulated interest earnings and the transfer of these eanings to Public Services Grant Match Fund(710)consistent with grant compliance standard practices AGENDA ITEM 1B SEP 04,2014 Page 16 BUDGET RESOLUTION CHANGES TO THE FY 2015 TENTATIVE BUDGET PUBLIC SERVICES GRANT MATCH FUND(710) Requested FY 15 % FY 15 Changes Tentative Budget Appropriation Unit Budget Increase(Decrease) Budget Change Personal Services 0 0 0 N/A Operating Expenses 0 105,600 105,600 N/A Capital Outlay 0 0 0 N/A Transfers 0 0 0 N/A Reserves 0 0 0 N/A Total Appropriation 0 105,600 105,600 N/A Revenues Ad Valorem Taxes 0 0 0 N/A Miscellaneous Revenues 0 0 0 N/A Transfers 0 105,600 105,600 N/A Carryforward 0 0 0 N/A Less 5%Required by Law 0 0 0 N/A Total Revenues 0 105,600 105,600 N/A Adjustment reflects transfer of accumulated interest earnings from Library Grant Fund(129)&Public Services Grant Fund(709)consistent with grant compliance standard practices AGENDA ITEM 1B SEP 04,2014 Page 17 RESOLUTION NO. 2014- A RESOLUTION ADOPTING THE TENTATIVE MILLAGE RATES FOR FY 2014-15 WHEREAS, Section 200.065, Florida Statutes, provides the procedure for fixing the millage rates; and WHEREAS, Section 129.03, Florida Statutes, sets forth the procedure for preparation and adoption of the budget; and WHEREAS, the Board of County Commissioners has received and examined the tentative budgets for each of the County's funds; and WHEREAS, on July 8, 2014, the Board of County Commissioners adopted Resolution No. 2014-156 approving the County's proposed millage rates and setting the public hearings for adoption of the tentative and final millage rates; and WHEREAS, pursuant to Section 200.065, Florida Statutes, an advertised public hearing was held on September 4, 2014 to adopt the tentative millage rates. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that the FY 2014-15 Tentative Millage Rates as set forth in Exhibit "A" attached hereto and incorporated herein, are hereby adopted as the Tentative Millage Rates for FY 2014-15, pursuant to Sections 129.03 and 200.065, Florida Statutes, as amended. This Resolution adopted this 4th day of September, 2014, after motion, second and majority vote. ATTEST: BOARD OF COUNTY COMMISSIONERS DWIGHT E. BROCK, Clerk COLLIER COUNTY, FLORIDA By: By: Deputy Clerk Tom Henning, Chairman Approved as to form and legality: Jeffrey A. Klatzkow, County Attorney AGENDA ITEM 1E SEP 04,2014 Page 1 Exhibit A Collier County, Florida Property Tax Rates FY 2015 Proposed Prior Year Rolled Back Proposed Millage Millage Millage % Change Frm. Fund Title Fund No. Rate Rate Rate Rolled Back General Fund 001 3.5645 3.4031 3.5645 4.74% Water Pollution Control 114 0.0293 0.0280 0.0293 4.64% 3.5938 3.4311 3.5938 4.74% Unincorporated Area General Fund 111 0.7161 0.6858 0.7161 4.42% Golden Gate Community Center 130 0.1909 0.1790 0.1862 4.02% Victoria Park Drainage 134 0.0479 0.0443 0.0443 0.00% Naples Park Drainage 139 0.0085 0.0079 0.0079 0.00% Vanderbilt Beach MSTU 143 0.5000 0.4770 0.5000 4.82% Isle of Capri Fire 144 2.0000 1.9163 2.0000 4.37% Ochopee Fire Control 146 4.0000 3.9693 4.0000 0.77% Collier County Fire 148 2.0000 1.9281 2.0000 3.73% Goodland/Horr's Island Fire MSTU 149 1.2760 1.2355 1.2760 3.28% Sabal Palm Road MSTU 151 0.1000 0.0784 0.1000 27.55% Golden Gate Parkway Beautification 153 0.4583 0.4280 0.4280 0.00% Lely Golf Estates Beautification 152 2.0000 1.9242 2.0000 3.94% Hawksridge Stormwater Pumping MSTU 154 0.0482 0.0458 0.0458 0.00% Radio Road Beautification 158 0.3185 0.3096 0.3096 0.00% Forest Lakes Roadway& Drainage MSTU 159 1.1610 1.0774 1.1022 2.30% Immokalee Beautification MSTU 162 0.9162 0.9172 0.9172 0.00% Bayshore Avalon Beautification 163 2.3604 2.3005 2.3604 2.60% Haldeman Creek Dredging 164 0.7348 0.7071 0.7348 3.92% Rock Road 165 3.0000 2.9440 3.0000 1.90% Radio Road East MSTU 166 0.2306 0.2151 0.2401 11.62% Forest Lakes Debt Service 259 2.8390 2.6345 2.8978 9.99% Radio Road East Debt Service 266 0.2193 0.2046 0.2408 17.69% Collier County Lighting 760 0.1631 0.1552 0.2000 28.87% Pelican Bay MSTBU 778 0.0857 0.0828 0.0857 3.50% Aggregate Millage Rate 4.1518 3.9667 4.1505 4.63% AGENDA ITEM 1E SEP 04,2014 Page 2 Exhibit A Collier County, Florida Property Tax Dollars FY 2015 Proposed Prior Year Current Year Proposed Fund Adjusted Tax Rolled Back Tax % Change Fund Title No. Dollars Tax Dollars Dollars Frm. Rolled Back General Fund 001 213,577,643 219,877,751 230,305,969 4.74% Water Pollution Control 114 1,776,687 1,809,108 1,893,103 4.64% 215,354,330 221,686,859 232,199,072 4.74% Unincorporated Area General Fund 111 26,432,746 27,189,783 28,391,081 4.42% Golden Gate Community Center 130 280,682 283,780 295,195 4.02% Victoria Park Drainage 134 1,289 1,289 1,289 0.00% Naples Park Drainage 139 7,775 7,855 7,855 0.00% Vanderbilt Beach MSTU 143 972,820 975,434 1,022,468 4.82% Isle of Capri Fire 144 1,028,096 1,032,851 1,077,964 4.37% Ochopee Fire Control 146 1,215,635 1,222,161 1,231,614 0.77% Collier County Fire 148 294,850 295,218 306,227 3.73% Goodland/Horr's Island Fire MSTU 149 89,789 90,151 93,106 3.28% Sabal Palm Road MSTU 151 1,763 1,764 2,250 27.55% Lely Golf Estates Beautification 152 191,437 191,560 199,106 3.94% Golden Gate Parkway Beautification 153 244,681 246,867 246,867 0.00% Hawksridge Stormwater Pumping MSTU 154 2,646 2,705 2,705 0.00% Radio Road Beautification 158 308,039 309,876 309,876 0.00% Forest Lakes Roadway& Drainage MSTU 159 150,904 150,912 154,385 2.30% Immokalee Beautification MSTU 162 279,697 287,248 287,248 0.00% Bayshore Avalon Beautification 163 838,512 842,205 864,134 2.60% Haldeman Creek Dredging 164 51,401 51,611 53,633 3.92% Rock Road 165 29,528 29,513 30,075 1.90% Radio Road East MSTU 166 83,177 83,719 93,449 11.62% Forest Lakes Debt Service 259 369,007 369,015 405,895 9.99% Radio Road East Debt Service 266 79,101 79,632 93,722 17.69% Collier County Lighting 760 644,216 650,521 838,300 28.87% Pelican Bay MSTBU 778 445,127 447,092 462,751 3.50% Total Taxes Levied 249,397,248 256,529,620 268,670,267 Aggregate Taxes 248,949,140 256,080,973 268,170,650 AGENDA ITEM 1E SEP 04,2014 Page 3 RESOLUTION NO. 2014- A RESOLUTION ADOPTING THE TENTATIVE BUDGETS FOR FY 2014-15 WHEREAS, Section 200.065, Florida Statutes, provides the procedure for fixing the millage rates; and WHEREAS, Section 129.03, Florida Statutes, sets forth the procedure for preparation and adoption of the budget; and WHEREAS, the Board of County Commissioners has received and examined the tentative budgets for each of the County's funds; and WHEREAS, on July 8, 2014, the Board of County Commissioners adopted Resolution No. 2014-156 approving the County's proposed millage rates and setting the public hearings for adoption of the tentative and final millage rates; and WHEREAS, pursuant to Section 200.065, Florida Statutes, an advertised public hearing was held on September 4, 2014 to adopt the tentative millage rates. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that the FY 2014-15 Tentative Budgets as amended by the budget summaries attached hereto and incorporated herein, serves a valid public purpose and are hereby adopted as the Tentative Budgets for FY 2014-15, pursuant to Sections 129.03 and 200.065, Florida Statutes, as amended. This Resolution adopted this 4th day of September, 2014, after motion, second and majority vote. ATTEST: BOARD OF COUNTY COMMISSIONERS DWIGHT E. BROCK, Clerk COLLIER COUNTY, FLORIDA By: By: Deputy Clerk Tom Henning, Chairman Chairwoman Approved as to form and legality: Jeffrey A. Klatzkow, County Attorney AGENDA ITEM 1F SEP 04,2014 Page 1 Collier County Government Fiscal Year 2015 Tentative Budget Collier County, Florida Fiscal Year 2014/2015 Summary of Budget by Fund FY 13/14 FY 14/15 % Fund Adopted Tentative Budget Fund Title No. Budget Budget Change General Fund General Fund (001) 319,920,400 339,114,800 6.00% Utility Impact Fee Deferral Program (002) 52,300 21,000 -59.85% Emergency Disaster (003) 491,100 482,200 -1.81% Economic Development (007) 782,700 1,134,100 44.90% Constitutional Officer Funds: Clerk of Circuit Court (011) 8,389,900 8,677,600 3.43% Sheriff (040) 133,545,600 142,092,500 6.40% Property Appraiser (060) 6,434,100 6,499,500 1.02% Tax Collector (070) 17,430,100 17,668,500 1.37% Supervisor of Elections (080) 3,141,600 3,238,700 3.09% Subtotal Constitutional Officers 168,941,300 : 178,176,800 5.47% Special Revenue Funds Transportation (101) 18,741,100 19,202,100 2.46% Right of Way Permitting (102) 497,800 535,500 7.57% Affordable Housing (105) 633,000 109,000 -82.78% Impact Fee Administration (107) 1,108,100 1,204,400 8.69% Pelican Bay MSTBU (109) 3,367,800 3,425,700 1.72% Unincorporated Areas General Fund MSTU (111) 39,435,100 42,131,500 6.84% Landscaping Projects (112) 163,000 35,200 -78.40% Community Development (113) 14,974,700 23,915,700 59.71% Water Pollution Control (114) 3,316,100 3,481,500 4.99% Sheriff Grants (115) 215,500 86,400 -59.91% Miscellaneous Grants (116) 179,300 1,600 -99.11% Natural Resources Grants (117) 13,800 0 -100.00% Emergency Management Grants (118) 38,400 0 -100.00% Parks&Recreation Food Service Grants (119) 63,200 0 -100.00% Services for Seniors (123) 344,200 709,600 106.16% ARRA Grants (125) 32,800 0 -100.00% Metro Planning-MPO (128) 38,300 8,000 -79.11% Library Grants (129) 583,900 715,100 22.47% Golden Gate Community Center (130) 1,053,100 1,036,400 -1.59% Planning Services (131) 6,845,400 12,041,100 75.90% Pine Ridge Industrial Park Capital (132) 757,300 269,300 -64.44% Victoria Park Drainage MSTU (134) 28,700 30,000 4.53% Naples Production Park Capital (138) 35,600 5,500 -84.55% Naples Park Drainage MSTU&BU (139) 76,400 83,800 9.69% Pine Ridge Industrial Pk Maintenance MSTU&BU (140) 300 0 -100.00% Naples Production Park MSTU&BU (141) 54,500 54,500 0.00% Pine Ridge Industrial Park MSTU&BU (142) 1,822,500 1,827,600 0.28% Vanderbilt Beach Beautification MSTU (143) 5,367,400 5,959,900 11.04% Isle of Capri Municipal Rescue&Fire Services (144) 1,273,900 1,324,600 3.98% Ochopee Fire Control District MSTU (146) 1,859,400 1,895,400 1.94% Collier County Fire Control MSTU (148) 328,700 298,000 -9.34% Goodland/Horr's Isle Fire Control District (149) 93,500 98,300 5.13% Sabal Palm Road Extension MSTU&BU (151) 98,300 149,200 51.78% Lely Golf Estates Beautification MSTU (152) 346,500 406,500 17.32% AGENDA ITEM 1F SEP 04,2014 Page 2 Collier County Government Fiscal Year 2015 Tentative Budget Collier County, Florida Fiscal Year 2014/2015 Summary of Budget by Fund FY 13/14 FY 14/15 % Fund Adopted Tentative Budget Fund Title _ No. Budget Budget Change Special Revenue Funds(Cont'd) Golden Gate Beautification MSTU (153) 784,100 739,800 -5.65% Hawksridge Stormwater System MSTU (154) 73,300 75,500 3.00% Radio Road Beautification MSTU (158) 732,100 843,500 15.22% Forest Lakes Roadway&Drainage MSTU (159) 2,239,800 557,100 -75.13% Immokalee Beautification MSTU (162) 441,200 468,800 6.26% Bayshore Beautification MSTU (163) 2,845,400 4,110,400 44.46% Haldeman Creek Dredging MSTU (164) 232,400 272,100 17.08% Rock Road MSTU (165) 35,700 70,000 96.08% Radio Road East Beautification MSTU (166) 132,100 125,500 -5.00% Teen Court (171) 82,500 84,000 1.82% Conservation Collier (172) 4,938,400 407,300 -91.75% Driver Education (173) 282,200 294,800 4.46% Conservation Collier Maintenance (174) 33,003,800 33,091,000 0.26% Court IT Fee (178) 1,342,600 1,570,700 16.99% Conservation Collier Projects (179) 95,500 330,000 245.55% Domestic Animal Services Donations (180) 100,200 82,800 -17.37% Court Maintenance Fund (181) 4,693,500 6,857,000 46.10% TDC Beach Park Facilities (183) 9,029,300 8,894,900 -1.49% Tourism Marketing (184) 7,382,900 9,398,600 27.30% TDC Engineering (185) 643,300 700,200 8.85% Immokalee Redevelopment CRA (186) 612,100 577,400 -5.67% Bayshore/Gateway Triangle CRA (187) 1,739,400 1,795,900 3.25% 800 MHz Fund (188) 1,203,700 1,230,700 2.24% Miscellaneous Florida Statutes (190) 65,000 31,300 -51.85% Public Guardianship (192) 193,000 193,000 0.00% Tourist Development (193) 635,000 1,289,900 103.13% Tourist Development (194) 1,712,500 1,883,600 9.99% Tourist Development Beaches (195) 21,110,900 27,568,900 30.59% Economic Disaster Recovery (196) 790,500 774,000 -2.09% Museum (198) 1,923,200 2,260,200 17.52% E-911 System (199) 933,000 739,100 -20.78% Administrative Services Grants (703) 200 0 -100.00% Administrative Services Grant Match (704) 200 300 50.00% Human Services Grants (707) 376,800 296,000 -21.44% Human Services Grant Match (708) 167,000 15,000 -91.02% Public Services Grants (709) 0 2,400 N/A Public Services Grant Match (710) 0 105,600 N/A Transportation Grants (711) 11,100 0 -100.00% Transportation Grant Match (712) 8,045,200 0 -100.00% Bayshore CRA Grants (717) 0 500 N/A ARRA Grants (725) 0 2,700 N/A ARRA Grants Match (726) 0 700 N/A Collier County Lighting (760) 636,000 796,400 25.22% Pelican Bay Lighting (778) 1,037,500 1,246,700 20.16% Subtotal Special Revenue Funds 214,090,200 230,825,700 7.82% AGENDA ITEM 1F SEP 04,2014 Page 3 Collier County Government Fiscal Year 2015 Tentative Budget Collier County, Florida Fiscal Year 2014/2015 Summary of Budget by Fund FY 13/14 FY 14/15 % Fund Adopted Tentative Budget Fund Title No. Budget Budget Change Debt Service Funds Gas Tax Revenue Refunding Bds, 2003,2005 (212) 14,157,900 13,231,200 -6.55% Sales Tax Revenue Refunding Bonds,2003 (215) 4,100 1,400 -65.85% Sales Tax Revenue Refunding Bonds,2005 (216) 5,500 2,100 -61.82% Caribbean Gardens G.O. Bond (220) 1,300 3,300 153.85% Naples Pk Drainage Assessment Bds, 1997 (226) 5,700 11,800 107.02% Pine Ridge/Naples Production Park, 1993 (232) 1,865,600 1,137,600 -39.02% Euculid and Lakeland (253) 0 89,500 N/A Forest Lakes Limited G.O. Bonds,2007 (259) 1,484,300 1,434,000 -3.39% Radio Rd E MSTU G.O. Bonds,2012 (266) 150,400 173,000 15.03% Conservation Collier Limited G.O. Bds,2005A (272) 76,000 54,000 -28.95% Conservation Collier Limited G.O. Bds,2008 (273) 34,900 37,200 6.59% Bayshore CRA Letter of Credit, Series 2009 (287) 1,455,000 1,535,400 5.53% Special Obligation Bonds, Series 2010,2010B (298) 22,284,300 21,567,300 -3.22% Subtotal Debt Service Funds 41,525,000 39,277,800 -5.41% Capital Projects/Expenditures Funds County-Wide Capital Projects (301) 12,687,300 16,953,100 33.62% ATV Settlement (305) 0 12,500 N/A Parks Capital Improvements (306) 1,425,700 1,994,400 39.89% Library Capital Projects (307) 368,800 1,600 Growth Management Capital (310) 85,300 0 -100.00% Road Construction Operations (312) 2,704,700 2,766,200 2.27% Road Construction (313) 35,229,600 36,809,500 4.48% Museum Capital (314) 0 532,400 N/A Clam Bay Restoration (320) 188,100 171,900 -8.61% Pelican Bay Irrigation/Landscaping (322) 433,200 407,100 -6.02% Stormwater Operations (324) 1,202,100 1,207,200 0.42% Stormwater Capital Improvement Projects (325) 6,319,400 5,840,400 -7.58% Road Impact District 1, N Naples (331) 2,665,200 10,128,900 280.04% Road Impact District 2, E Naples&GG City (333) 1,063,000 2,824,900 165.75% Road Impact District 3,City of Naples (334) 405,600 626,900 54.56% Road Impact District 4, S County&Marco (336) 10,180,800 9,313,900 -8.52% Road Impact District 6, Golden Gate Estates (338) 1,592,400 4,235,600 165.99% Road Impact District 5, Immokalee Area (339) 1,220,800 2,381,400 95.07% Road Assessment Receivable (341) 431,300 460,700 6.82% Regional Park Impact Fee-Incorporated Areas (345) 249,300 354,500 42.20% Community&Regional Park Impact Fee (346) 15,637,500 16,343,700 4.52% EMS Impact Fee (350) 644,500 2,342,400 263.44% Library Impact Fee (355) 1,649,700 1,809,800 9.70% Community Park Impact Fee-Naples/Urban (368) 157,200 2,700 -98.28% Ochopee Fire Impact Fees (372) 15,900 5,600 -64.78% Isle of Capri Fire Impact Fees (373) 49,300 50,600 2.64% Correctional Facilities Impact Fees (381) 3,238,300 3,250,700 0.38% Law Enforcement Impact Fees (385) 3,134,600 5,431,800 73.29% General Government Building Impact Fee (390) 7,645,800 - 7,736,300 1.18% Subtotal Capital Funds 110,625,400 133,996,700 21.13% AGENDA ITEM 1F SEP 04,2014 Page 4 Collier County Government Fiscal Year 2015 Tentative Budget Collier County, Florida Fiscal Year 2014/2015 Summary of Budget by Fund FY 13/14 FY 14/15 % Fund Adopted Tentative Budget Fund Title No. _ Budget Budget Change Enterprise Funds County Water Sewer Operating (408) 126,703,700 136,313,900 7.58% County Water Sewer Assessment Capital (409) 27,000 0 -100.00% County Water Sewer Debt Service (410) 39,283,100 39,224,600 -0.15% County Water Impact Fees (411) 11,220,700 12,073,900 7.60% County Water Capital Projects (412) 27,863,200 21,280,000 -23.63% County Sewer Impact Fees (413) 11,752,000 14,910,200 26.87% County Sewer Capital Projects (414) 40,220,400 32,970,000 -18.03% County Water Sewer Grants (416) 400 0 -100.00% County Water Sewer Grant Match (417) 300 0 -100.00% Collier Area Transit Grant Match (425) 442,700 574,300 29.73% Collier Area Transit (426) 2,879,200 3,217,400 11.75% Transportation Disadvantaged (427) 2,511,800 2,620,800 4.34% Transportation Disadvantaged Grant (428) 700 800 14.29% Transportation Disadvantaged Grant Match (429) 84,000 87,200 3.81% Solid Waste Disposal (470) 18,673,000 19,974,800 6.97% Landfill Closure (471) 3,015,500 2,275,200 -24.55% Mandatory Collection (473) 26,510,900 27,415,600 3.41% Solid Waste Capital Projects (474) 6,005,000 4,465,300 -25.64% EMS (490) 23,046,600 24,743,300 7.36% EMS Grants and Capital (491) 3,880,000 2,218,800 -42.81% First Responder (492) 600 0 -100.00% Airport Authority Operations (495) 3,613,600 3,273,100 -9.42% Airport Authority Capital (496) 15,500 62,300 301.94% Immokalee Airport Capital (497) 69,200 13,400 -80.64% Airport Authority Grant Match (499) 6,700 0 -100.00% Subtotal Enterprise Funds 347,825,800 347,714,900 -0.03% Internal Service Funds Information Technology (505) 6,090,900 5,549,800 -8.88% Information Technology Capital (506) 868,200 225,100 -74.07% Property&Casualty (516) 14,591,400 14,339,000 -1.73% Group Health (517) 47,653,700 55,002,300 15.42% Workers Compensation (518) 5,468,300 4,592,000 -16.03% Fleet Management (521) 10,397,600 10,326,200 -0.69% Subtotal Internal Service Funds 85,070,100 90,034,400 5.84% AGENDA ITEM 1F SEP 04,2014 Page 5 Collier County Government Fiscal Year 2015 Tentative Budget Collier County, Florida Fiscal Year 2014/2015 Summary of Budget by Fund FY 13/14 FY 14/15 % Fund Adopted Tentative Budget Fund Title No. Budget Budget Change Trust and Agency Funds Confiscated Property Trust. (602) 228,900 248,700 8.65% Crime Prevention (603) 1,232,000 1,292,900 4.94% University Extension (604) 85,800 83,700 -2.45% GAC Land Trust (605) 1,120,400 910,200 -18.76% GAC Road Trust (606) 76,600 400 -99.48% Parks and Recreation Donations (607) 11,000 8,400 -23.64% Law Enforcement Trust (608) 722,000 644,200 -10.78% Domestic Violence Trust (609) 349,200 368,300 5.47% Animal Control Trust (610) 182,100 167,500 -8.02% Combined E-911 (611) 4,095,000 4,549,600 11.10% Library Trust Fund (612) 716,400 464,900 -35.11% Drug Abuse Trust (616) 4,100 4,100 0.00% Freedom Memorial (620) 182,600 153,200 -16.10% Law Library (640) 68,800 75,000 9.01% Legal Aid Society (652) 108,400 108,400 0.00% Office of Utility Regulation (669) 1,375,700 1,382,600 0.50% Caracara Prairie Preserve (674) 1,837,300 1,735,900 -5.52% Court Administration (681) 2,344,600 2,416,000 3.05% Subtotal Trust Funds 14,740,900 14,614,000 -0.86% Total Budget by Fund 1,304,065,200 1,375,392,400 5.47% Less: Internal Services 71,763,000 72,394,700 0.88% Interfund Transfers 344,561,900 371,934,000 7.94% Net County Budget 887,740,300 931,063,700 4.88% AGENDA ITEM 1F SEP 04,2014 Page 6