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Fiscal Year 2020

First Public Hearing to Adopt the Budget

St. Johns County Board of County Commissioners


September 12, 2019

Jesse Dunn, Director


Office of Management & Budget
Annual Property Taxes
 For every dollar in property taxes, St. Johns County receives 49.6% to provide all
Countywide services.

Other
Districts
3.4%
Public
Education
47.0%

St. Johns
Other Districts include:
County
 The Anastasia Mosquito Control District
49.6%  The St. Augustine Port, Waterway & Beach District
 The Water Management District
Fiscal Year 2020 Budget Process
St. Johns County annual budget process encompasses seven-months from mid-
February to mid-September.

Recommended Commission Commission


OMB Presents Administrator’s Budget & Tentative Adopts Adopts
Budget Guidelines Budget Workshop Rates Established Tentative Final
[ Feb. 2019 ] [ May 2019 ] [ July 2019 ] Budget Budget
Total County Recommended Budget

Since the July 16th FY 2020 Recommended Budget presentation, the FY 2020 Tentative
Budget reflects the annual addition of multi-year project/grant carryforward
appropriations from FY 2019 into FY 2020.

FY 2020
Plus FY 2020 Tentative
Recommended
Carryforwards Budget
Budget
$121,030,532 $918,933,408
$797,902,876
FY 2020 Budget Process
Property Taxes: Growth in Taxable Value
The Property Appraiser’s certified valuation determined an 9.9% taxable value growth
increase for FY 2020 (over FY 2019).

30% 26.7%
25% 22.3%
20%
Taxable Value Growth

15%
11.2% 9.1% 8.9% 8.9% 9.9%
10% 8.1%
2.9% 6.2%
5%
0%
-5%
-5.1% -5.0% -2.5%
-10%
-15% -12.3% -10.2%
-20%
FY 2006 FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020
Property Tax Revenue for St. Johns County BCC

The 9.9% increase in property valuation results in an incremental $17.8 million


increase in property tax revenue for FY 2020.

Fiscal Year 2020 Property Taxes (including 0.15 Millage Shift from Gen Fund to TTF)
Incremental 9.9%
in Property
Fund Fiscal Year 2019 Taxes Fiscal Year 2020
General Fund $125.8 $8.4 $134.2
Fire District Fund 34.0 3.4 37.4
Transportation Trust Fund 18.5 5.9 24.4
Health Dept. Fund 0.4 0.1 0.5
Total New Property Taxes $178.7 $17.8 $196.5
Property taxes are reflected at 95% Statutory budgeting requirement.
Fiscal Year 2020 Budget Specifics

 The Fiscal Year 2020 Tentative Budget includes:


 A 0.150 millage shift providing recurring $4 million for public works infrastructure needs.
 $2.2 million appropriated within a new Tourist Development Cat V reserve.
 Operating expenditures capped at 2.0% (no automatic increases).
 Pay Plan cost of living index of 2.4% with an up-to-2.0% merit.
 Health insurance participation equally indexed for employee/employer/retiree at 3.1%.
 OPEB employer contribution reduced by 17.6% for FY 2020.
 FY 2020 continued efforts toward cost-recovery of services (off-beach parking, boat ramp).
 To ensure funding for NW fire station staffing, Fire Services reduced FY 2020 capital program.
 1% Set Aside Reserve within the General Fund, TTF, and Fire District Fund.
 Gen Fund funding ($550,000) toward S. Ponte Vedra Beach Dune Restoration and Vilano USACE
Beach Renourishment project erosion control lines and easements.
 Florida DEP commitment of $500,000 for N. Ponte Vedra Beach Restoration project design.
FY 2020: Recommended to Tentative Budget
St. Johns County’s Total County Budget

Total Tentative FY 2020 County Budget $918,933,408


Total Recommended FY 2020 County Budget - 797,902,876
Increase from Recommended Budget $121,030,532

Explanation for Increase from Recommended Budget


Carryforwards from FY 2019 to FY 2020 $121,130,969
Commission Approvals / Other + (100,437)
$121,030,532
Reconciliation of Increase from Recommended Budget

Category Carryforwards Category Other


Utility Services Fund $26,625,393 BCC-approved additional projects $3,639,910
Transportation Trust Fund 24,481,695 Miscellaneous (including grants) 841,132
Capital Improvement Funds 17,954,315 Additions to reserves 767,362
Ponte Vedra Utility Services Fund 15,011,112 OPEB Savings (373,015)
Impact Fee Funds 14,009,854 State Revolving Loan Restated (4,975,826)
General Fund 9,693,210 Total Other ($100,437)
Fire District Fund 4,392,884
Building Services 3,637,309
Beach Renourishment 3,473,598
Other Funds 1,425,673
Solid Waste Fund 425,926
Total Carryforward $121,130,969
FY 2020 Budget Summaries

The FY 2020 Tentative Budget Summaries reflect carryforward of vehicles, computers,


capital equipment, and deferred maintenance already approved in the FY 2019 Budget.

FY 2020 FY 2020
Recommended Tentative
Category Budget Budget
Vehicle Summary $3,263,498 $4,043,122
Computer Summary 1,746,091 1,607,548
Capital Summary 2,468,984 2,682,438
Deferred Maintenance Summary 2,125,598 4,838,161
$9,604,171 $13,171,269
FY 2020 New Full-time BCC Positions
Approximately 24 of the 47.29 staff-recommended positions are funded by grants and
Enterprise Funds.

New Positions Grant/Enterprise


County Area Tentative Budget Funded Positions
General Fund 21.12 6.00
Fire District Fund 14.00 9.00
Utility Services Fund (Enterprise Fund) 3.50 3.50
Community Based Care 2.67 2.67
Transportation Trust Fund 2.25 -
Solid Waste (Enterprise Fund) 2.25 2.25
All Other Departments 1.50 0.50
Total FY 2020 Positions 47.29 23.92
FY 2020 Capital Improvement Plan
The County’s Capital Improvement Plan for FY 2020, including project carryforwards,
totals approximately $190.4 million.

FY 2020
CIP Category Tentative Budget
Constitutional Officers (Jail Controls) $21,188,171
General Government 7,910,259
Health & Human Services (CDBG-DR grants) 6,140,373
Leisure Activities (including 50%/50% grant match) 4,998,651
Physical Environment (Utility Services) 66,968,130
Public Safety (Fire Apparatus & SW Station Design) 11,119,160
Public Works 72,047,852
Total FY 2020 CIP Funding $190,372,596
FY 2020 General Fund Reserves
Despite utilization of General Fund reserves since the FY 2020 Recommended Budget,
additional activities, including revenue/expense pickups in FY 2019 and FY 2020 OPEB
savings, preserve the one-time $15.5 million unrestricted reserve.
General Fund Reserves (Rounded to $ Million)
FY 2020
General Fund Reserves Tentative Budget
Restricted Reserves (including Affordable Housing) $7.4
Restricted BCC Policy Target Reserve $28.9
Restricted BCC Property Tax Reform Reserve
Unrestricted ~ “Credit Ratings” Reserve $12.4
Unrestricted BCC 1% Set-Aside Reserve $1.3
$15.5
Unrestricted Reserve $14.2
Total General Fund Reserves $64.2
FY 2020 General Fund Unrestricted Reserve $15.5 M
 On July 16th, the Commission provided specific criteria for Administration to utilize
when assessing any recommendation regarding the $15.5 million.

 County Administration felt it appropriate to adopt the FY 2020 Budget prior to


presenting a recommendation on General Fund unrestricted reserves, and anticipates
an October 2019 discussion with the Commission.

 Neighborhood Drainage  Sidewalks


 Beach Renourishment  Pavement Management
 Libraries  Fire Stations
 Regional Parks  Boat Ramps
 General Maintenance  Debt Pay Down
 Beaches  Other Identified Needs
 
Summary: FY 2020 Recommended Budget
 The Fiscal Year 2020 Recommended Budget focuses on many of the budgetary issues
highlighted throughout the budget process:

 Adheres to the budget guidelines set forth by the Commission in February.

 Reflects Commission desire for additional funding for transportation infrastructure.

 Continues investment into deferred maintenance to preserve existing infrastructure.

 Limits recurring operating expenditures to recurring revenues.

 Reallocated and created a new Tourist Development Tax category.

 Preserves healthy reserves and maintains the County’s AA+ credit rating.
FY 2020 Tentative Budget Hearing
FY 2019 Tentative Budget Hearing Agenda

Procedures Prescribed by Florida Statute 200.65


1.) Discussion of the Percentage Increase Over the Rolled-back Rate

2.) Public Comment

3.) Adopt Tentative Millage Rate Resolution

4.) Adopt Tentative Budget Resolution

5.) Establishment of the Date, Time and Place of the Final Hearing
The Percentage Increase Over the Rolled-back Rate
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1.) Discussion of the Percentage Increase Over the Rolled-back Rate

The Taxing Authority: St. Johns County


The Aggregate Rolled-back Millage Rate: 6.8930
The Aggregate Millage Rate: 7.2763

The percentage increase in millage over the rolled-back rate is 5.56%.

The specific purpose for the increase over the rolled-back rate is to fund operations
including capital outlay and deferred maintenance in the General Fund, Fire District Fund,
and Transportation Trust Fund.
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Public Comment

2.) Public Comment


Adopt Tentative Millage Rate Resolution
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3.) Adopt Tentative Millage Rate Resolution


Motion to adopt Resolution 2019-____ approving the Tentative millage rates for
Fiscal Year 2020, the Board of County Commissioners of St. Johns County, as follows:
 General Fund millage rate of 4.9500
 County Transportation Trust Fund millage rate of 0.9000
 County Health Unit Trust Fund millage rate of 0.0171
 Fire District Fund millage rate of 1.4700
 Vilano Street Lighting District millage rate of 0.0500
 St. Augustine South Street Lighting District millage rate of 0.2100
 Summerhaven MSTU millage rate of 8.5000
 Ponte Vedra Beach Dune and Beach Restoration millage rate of 0.6000
 The St. Johns County aggregate millage rate of 7.2763
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Adopt Tentative Budget Resolution

4.) Adopt Tentative Budget Resolution

Motion to adopt Resolution 2019-____approving the Tentative Fiscal Year


2020 budget of the Board of County Commissioners of St. Johns County, Florida
using the certified taxable value of $28,545,236,518, generating an estimated
$207,704,673 in taxes, and resulting in a total budget of $918,933,408.
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Date, Time and Place of the Final Hearing

5.) Establishment of the Date, Time and Place of the Final Hearing

Motion to set a Public Hearing, on September 24, 2019 at 5:01 PM in the


County Auditorium, to consider the adoption of the final Fiscal Year 2020
millage rates and Fiscal Year 2020 budget for the Board of County
Commissioners of St. Johns County, Florida.