Agenda 09/23/2008 Item #16F 3Item # 16F3
September 23, 2008
Page 1 of 9
EXECUTIVE SUMMARY
Recommend the Board of County Commissioners approve a payment to the Clerk of the
Circuit Court for reimbursement of costs incurred by the Clerk for services rendered to
the Collier County Value Adjustment Board for 2007 (total cost is $102,204.18).
OBJECTIVE: To obtain authorization to pay the Clerk of the Circuit Court (Clerk) for the
Board of County Commissioners (Board) share of the 2007 Value Adjustment Board (VAB)
costs; and to obtain authorization to process necessary budget amendments to establish a budget
for the payment.
CONSIDERATIONS: Section 194.015, Florida Statutes provides that the funding for the VAB
will be provided by the Board (3 /5ths or 60 %) and the Collier County School Board (CCSB)
(2 /5ths or 40 %).
The majority of VAB activities occur in the months of October through December of each
calendar year. On July 14, 2008, the Clerk rendered an invoice in the amount of $40,881.67 to
the School Board for its 40% share. An invoice has never been rendered to the Board for its 60%
share.
Unfortunately, the invoice issued to the CCSB was a Board invoice, not a Clerk invoice, and the
payment was received and deposited by the Clerk's Finance Department into the Board's
General Fund (001). Therefore the Board has the CCSB's payment of its statutory share of VAB
costs. Even though the Board has not received an invoice for its share of the 2007 VAB costs
from the Clerk, the Board has a statutory responsibility to reimburse the Clerk.
The total payment requested is $102,204.18. This amount includes the CCSB share ($40,881.67,
which was inadvertently deposited into the Boards bank account) and the Boards share
($61,322.51). The $102,204.18 includes Clerk staff time, Clerk incidental costs, transcription
services and Special Magistrate Services. The invoice to the CCSB (attached) clearly identifies
the Boards, as yet unbilled, share of the VAB costs.
FISCAL IMPACT: $102,204.18. This payment is not budgeted. A budget amendment moving
this money from the General Fund Reserve for Contingencies to Other General and
Administrative Services (fund center 103010) is necessary.
GROWTH MANAGEMENT IMPACT: There is no growth Management impact associated
with this request.
RECOMMENDATION: Board authorization to reimburse the Clerk for the 2007 VAB costs and
to authorize all necessary budget amendments.
PREPARED BY: John A. Yonkosky, OMB Director
Item # 16F3
September 23, 2008
Page 2 of 9
Recommend the Board of County Commissioners approve a payment to the Clerk of the Circuit
Court for reimbursement of costs incurred by the Clerk for services rendered to the Collier County
Value Adjustment Board for 2007 (total cost is $102,204.18).
Prepared By:
Department Date
Office of Management and Budget 9/16/2008 2:19:53 PM
Approved By:
Department Approval
County Attorney Approved
Approved By:
Date
9/16/2008 5:02 PM
Department Approval Date
Office of
Management Approved 9/16/2008 5:13 PM
and Budget
Approved By:
Department Approval
County Approved
Manager's Office
ATTACHMENTS:
Name: Description:
D Executive Summary Clerk
Paymen_Lpdj Executive Summary
Clerk Payment Balk -l10 odf Clerk Invoice and Expenses
Date
9/16/2008 6:57 PM
Type:
Executive Summary
Backup Material
09/18/2008 19:09 FAX 239377007E
RECEIVED
JUL 16 2008
FINANCE
INVOICE
BOARD OR COUNTY COMMISSIONERS
COWER COUNTY COURTHOUSE COMPLEX
FINANCE DEPARTMENT
PO sox 413016
NAPLES, FLORIDA 34101 -3016
ACCOUNTS PAYABLE
JI m 16F3
$1 tuber 23, 2008
Page 3 of 9
I„v b . No. 47404
Date; llnll4 !
Department inaAc P -
Phone: 7 "- rj sb
DUE AND PAYABLE UPON RECEIPT
[BOAISD UEPARTMENIS ONLY - CHARGES SUMNS®
UPON RECEIPr OF YELLOW COPY IN RNWq
DESCRIPTION
AMOUNT
L
P
a
RECEIVED
JUL 17 2008
ACCOUNTS PAYABLE app - Qlgp TOTALAMOUNT.
4•mb %�e -Ica.844 waolo$
MAKE CHECKS PAYABLE iu COLUER COUNTY ROARD OF COUNTY C:AMMI.SCICINFRR
DETACH AND MAIL THIS PORTION WITH YOUR CHECK TO:
FINANCE DEPARTMENT
PO BOX 413016
NAPLES, FLORIDA 341 01 -301 6
Invoice: No. 4 7 4 0 4
FUND I CW GENIm 0&A/R@L OODE PROJECT
0 3 0AE Amt. Encl.:
CUSTOMER
-T l;
✓09/16/2008 13:09 FAX 2793770072 FINANCE
DATE: April 30, 2008
TO: DWIGHT BROCK, CLERK TO THE VALUE ADJUSTMENT BOARD
CRYSTAL KINZEL, FINANCE DIRECTOR
DEREK JOHNSSEN, GENERAL ACCOUNTING MANAGER
FROM: TRISH MORGAN, BMR MANAGER
MINUTES AND RECORDS DEPARTMENT
RE: EXPENSES INVOLVED WITH REGARDS TO THE
2007 VALUE ADJUSTMENT BOARD
ItQpik 16F3
September 23, 2008
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RECEIVED
MAY 13 20
FINANCE
THERE WERE 891 PETITIONS RECEIVED BY THE DEADLINE ON SEPTEMBER 7,
2007, AND 42 THAT WERE RECEIVED LATE OR WERE INAPPROPRIATELY FILED
(BY THE UNTIMELY HEARING OF 10/01/07, which 9 were granted a hearing)
FOR A TOTAL OF 933 PETITIONS RECEIVED. THE DOLLAR AMOUNTS LISTED
BELOW ARE BASED ON THE AVERAGE HOURLY SALARY AND BENEFITS FOR EITHER
ONE TO FOUR EMPLOYEES IN THIS OFFICE DEPENDING ON WHO WORKED ON WHAT
AREAS.
IT2K 1)$SZRLPTI4N ..
TIME IPENT .
DOLLAR AB�DVMMz
TIME SPENT IN STAFF MEETINGS IN PREPARATION
3 HRS.
$ 281.76
OF THE 2007 VALUE ADJUSTMENT BOARD (VAS)
(4 acafz s.rso")
TIME SPENT IN PREPARATION OF 07/25/07 VAB
1 HRS.
$ 26.05
ORGANIZATIONAL MEETING
ADVERTISING COST TO PUBLISH NOTICE FOR VALUE
$ 233.40
ADJUSTMENT BOARD (VAB) 07/25/07
ORGANIZATIONAL MEETING IN NAPLES DAILY NEWS
TRANSCRIPT OF 07/25/07 VALUE ADJUSTMENT BOARD
$ 281.40
(VAS) ORGANIZATIONAL MEETING PREPARED BY
— --
GREGORY COURT REPORTING
TIME SPENT IN PREPARATION OF NOTICE TO
M HR.
$ 11.66
ADVERTISE UPCOMING VAS HEARING DATES
ADVERTISING COST TO PUBLISH NOTICE FOR
$ 315.10
HEARING DATES (FOR SPECIAL MAGISTRATE AND
VALUE ADJUSTMENT BOARD MEETINGS) IN NAPLES
DAILY NEWS
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TIME SPENT IN PREPARATION OF NOTICES AND
4 HRS.
$ 86.92
SCEMMLING IN PREPARATION FOR ALL ONTINELY
FILED PETIVIONS TO BE HEARD ON 10/01/07
TRANSCRIPT OF 10/01/07 SPECIAL MAGISTRATE
$ 593.55
NAZUR HEARING FOR UNTIMELY FILED - PREPARED
BY GREGORY COURT REPORTING
TRANSCRIPT OF 10/12/07 VALUE ADJUSTMENT BOARD
$ 134.55
MEETING (VAB) - PREPARED BY GREGORY COURT
REPORTING
TRANSCRIPT OF 10/17/07 SPECIAL MAGISTRATE
$ 1330.95
WATSON HEARING - PREPARED BY GREGORY COURT
REPORTING
TRANSCRIPT OF 10/18/07 SPECIAL MAGISTRATE
$ 1663.80
PELLETIER HEARING - PREPARED BY GREGORY COURT
REPORTING
TRANSCRIPT OF 10/18/07 SPECIAL MAGISTRATE
$ 2273.40
MAZUR HEARING - PREPARED BY GREGORY COURT
REPORTING
TRANSCRIPT OF 10/19/07 SPECIAL MAGISTRATE
$ 2098.95
PELLETIER HEARING — PREPARED BY GREGORY COURT
REPORTING
EXPEDITED EXCERPT OF TRANSCRIPT OF 10/19/07
$ 368.00
SPECIAL MAGISTRATE PELLETIER HEARING -
PREPARED BY GREGORY COURT REPORTING
TRANSCRIPT OF 10/19/07 SPECIAL MAGISTRATE
$ 659.70
BUSH HEARING - PREPARED BY GREGORY COURT
REPORTING
TRANSCRIPT OF 10/29/07 SPECIAL MAGISTRATE
$ 1217.'65
CUNNINGHAM HEARING - PREPARED BY GREGORY
COURT REPORTING
TRANSCRIPT OF 10/30/07 SPECIAL MAGISTRATE
$ 2153.55
CUNNINGHAM HEARING - PREPARED BY GREGORY
COURT REPORTING
TRANSCRIPT OF 10/31/07 SPECIAL MAGISTRATE
$ 690.45
WATSON HEARING - PREPARED BY GREGORY COURT
REPORTING
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TRANSCRIPT OF 20/31/07 SPECIAL MAGISTRATE
$ 453.60
KLEUR HEARING - PREPARED BY GREGORY COURT
REPORTING
TRANSCRIPT OF 11/7/07 SPECIAL MAGISTRATE
$ 152.25
C031UMIMM HEARING - PREPARED BY GREGORY
COURT REPORTING
TRANSCRIPT OF 11/09/07 SPECIAL MAGISTRATE
$ 2611.35
PZLLRTIER HEARING - PREPARED BY GREGORY COURT
REPORTING
TRANSCRIPT OF 11/19/07 SPECIAL MAGISTRATE
$ 1227.90
WATSON HEARING - PREPARED BY GREGORY COURT
REPORTING
TRANSCRIPT OF 11/19/07 SPECIAL MAGISTRATE
$ 109.20
LAGAC$ HEARING - PREPARED BY GREGORY COURT
REPORTING
TRANSCRIPT OF 11/20/07 SPECIAL MAGISTRATE
$ 2549.10
PRLLRTISR HEARING - PREPARED BY GREGORY COURT
REPORTING
(TRANSCRIPT OF 11/29/07 SPECIAL MAGISTRATE
$ 778.05
WATSON HEARING - PREPARED BY GREGORY COURT
REPORTING
TRANSCRIPT OF 11/30/07 SPECIAL MAGISTRATE
$ 1523.85
WAT90N HEARING - PREPARED BY GREGORY COURT
REPORTING
TRANSCRIPT OF 12/03/07 SPECIAL,MAGISTRATE
$ 1132.50
PZLL8TIRR HEARING - PREPARED BY GREGORY COURT
REPORTING
TRANSCRIPT OF 12/03/07 SPECIAL MAGISTRATE
$ 367.50
MAZUR HEARING - PREPARED BY GREGORY COURT
REPORTING
TRANSCRIPT OF 12/05/07 SPECIAL MAGISTRATE
$ 903.45
WATSON HEARING - PREPARED BY GREGORY COURT
REPORTING
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TRANSCRIPT OF 12/17/07 SPECIAL MAGISTRATE
$ 696.60
CU=nRWW HEARING - PREPARED BY GREGORY
COURT REPORTING
TRANSCRIPT OF 12/17/07 VALUE ADJUSTMENT BOARD
$ 196.05
MEETING (VAB) - PREPARED BY GREGORY COURT
REPORTING
TRANSCRIFT-OF 01/10/08 VALUE ADJUSTMENT BOARD
$ 130.00
MEETING (VAB) - PREPARED BY GREGORY COURT
REPORTING
CBEC nw, SIGNING, SEALING,
155.5 HRS.
$ 3379.02
933 PETITIONS (Inc. Untimely) 2 10 MIN. EA.
(9330 mina)
TSLZPEON8 CONVERSATIONS REGARDING QUESTIONS
7 HRS.
$ 163.17
AND RESEARCH CONCERNING THE VAB; REARRANGING
(RESCHEDULING) AND WITHDRAWING OF PETITIONS
FROM SCHEDULE
PREPARING THE SC8 MMA,LETTERS TO
16 HRS.
$ 382.24
PETITIONERS,ENVELOPES AND LABELS
(2 persons)
COPYING ALL PETITIONS 3 TIMES (ONE FOR
11.5 HRS.
$ 262.55
SPECIAL MAGISTRATE, ONE FOR VAB ATTORNEY AND
(1 person)
ONE FOR PROPERTY APPRAISER
COST OF MAILING ALL PETITIONS AND SCHEDULING
$ 371.89
TO PETITIONERS (Prior to Record of Decision)
TIME SPENT XEROXING BACKUP DOCOMENTATION FOR
3.5 HRS.
$ 79.91
BCC OFFICE AND COLLIER COUNTY SCHOOL BOARD
(1 person)
(PETITION W /SP. NAG. RECOMMENDATION)
ADVERTISING COST TO PUBLISH NOTICE FOR FINAL
$ 156.00
VALUE ADJUSTMENT BOARD (VAB) MEETING 01/10/08
IN NAPLES DAILY NEWS
COPYING RBCONMSNDATIONS OF SPECIAL
8 HRS.
$ 208.40
MAGISTRATES
0 OF PAGES IN COPIES OF SPECIAL MAGISTRATE
5208
$ 5208.00
RECOMMENDATIONS
0 $1 /PAGE
PREPARING RECORDS OF DECISIONS OF THE VAB TO
7 HRS.
$ 163.17
ALL PETITIONERS (MAILING PREP- MM/LABELS)
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COST OF HAILING OF ALL RECORDS OF DECISIONS
$ 115.47
Indexing the complete record for online
38,023 PGS.
$38023.00
access and for archiving into the record for
the 2007 Value Adjustment Board (transcripts,
petition, backup, evidence, forms, special
magistrate recs and notes, Records of
Decision). Available as a Public Record.
PREPARING TAZ I!D?ACT $ TATEMENT
8 HRS.
$ 206.40
ADVERTISING COST TO PUBLISH NOTICE OF 2007
$ 1976.00
TAX IMPACT STATEMENT OF VALUE ADJUSTMENT
BOARD - AFTER ALL PETITIONS HAVE BEEN HEARD
PREPARING /SENDING REAL AND TANGIBLE
% HR.
$ 13.03
CERTIFICATES ALONG WITH CERTIFIED COPY OF TAX
IMPACT STATEMENT TO DIVISION OF AD VALOREM
SENDING CERTIFIED COPY OF AFFIDAVIT OF TAX
% HR.
$ 13.03
IMPACT STATEMENT TO BUDGET OFFICE
PREPARING THE STATISTICAL REPORT TO DETERMINE
16 HRS.
$ 416.80
ALL COSTS INVOLVED
LETTERHEAD PAPER AND ENVELOPES
$ 120.00
INVOICE FOR SERVICES FROM SPECIAL MAGISTRATE
$ 5812.50
MAZUR (10/01/07, 10/18/07, 10/31/07,
12/03/07)
INVOICE (#071126)FOR SERVICES FROM SPECIAL
$ 1125.00
MAGISTRATE* LAGACE (11/19/07)
INVOICE FOR SERVICES FROM SPECIAL MAGISTRATE
$ 600.00
BUSE (10/19/07)
INVOICE ( #110907) FOR SERVICES FROM SPECIAL
$ 3087.50
MAGISTRATE PELLETIER (10/18/07 & 10/19/07)
INVOICE ( #6Q001 -7) FOR SERVICES FROM SPECIAL
$ 1150.00
MAGISTRATE- WATSON (10/17/07)
INVOICE ( #60002 -7) FOR SERVICES FROM SPECIAL
$ 900.00
MAGISTRATE WATSON (10/31/07)
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INVOICE ( #60003 -7) FOR SERVICES FROM SPECIAL
$ 5325.00
MAGISTRATE WATSON (11/19/07, 11/29/07,
11 30 07)and recommendation preparation
INVOICE ( 060004 -7) FOR SERVICES FROM SPECIAL
$ 6791.66
MAGISTRATE WATSON (12 05 07)and
recommendation preparation
INVOICE ( #11092007) FOR SERVICES FROM SPECIAL
$ 1852.50
MAGISTRATE PELLETTIER (11/09/07)
INVOICE ( #120307) FOR SERVICES FROM SPECIAL
$ 2137.50
MAGISTRATE PELLETIER (11/20/07)
INVOICE ( 0120307) FOR SERVICES FROM SPECIAL
$ 1425.00
MAGISTRATE Pffi.LETIER (12/03/07)
INVOICE FOR SERVICES FROM SPECIAL MAGISTRATE
$ 5175.00
CONNINDEAM (10/29/07, 10/30/07, 11/07/07,
12/17/07)
TOTAL EXPENSES
$ 113,894.18'
LESS TOTAL MONEY RECEIVED PROM PETITIONS
e$ 11690.00>
Petitions 0 $15 each + contiguous 0 $5 each
v /main parcel (w /some having multiple appeal
issues per petition and /or contiguous
parcels) - Receipt Report Attached
SEORTAGB
$ 102,204.18:`
FLORIDA STATUTE 194,015 PROVIDES THAT TWO- FIFTHS OF THE EXPENSES OF THE
VALUE ADJUSTMENT BOARD BE BORNE BY THE SCHOOL BOARD AND THREE- FIFTHS BE
BORNE BY THE COUNTY COMMISSION. BASED ON THE $15.00 FILING FEE THAT IS
ADOPTED PURSUANT TO A RESOLUTION OF THE VALUE ADJUSTMENT BOARD EACH YEAR,
THE TOTAL EXPENSES EXCEED THE TOTAL MONEY RECEIVED FROM PETITIONS BY:
$ 102,204.18, WHICH CONSTITUTES $ 40,881.67.THAT SHOULD BE BORNE BY THE
SCHOOL BOARD AS THEIR 2 /5THS SHARE;
AND t 61 322.51 THAT SHOULD BE BORNE BY THE COUNTY COMMISSION AS THEIR
3 /5THS SHARE.
Please Note (summary of Professional Services Provided)
* *Transcription Services (verbatim) - $ 26,297.55
"Special Magistrates' Invoices for Services - $ 35,381.66
* *Subtotal: $ 61,679.21
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