Florida Government Finance Officers Association
Budgeting BasicsFebruary 19 2015
Michael D Perry CGFOBudget OfficerCity of Tampa
2
Agenda
bull The Budget Officebull Budget Cycle
Planning for the Next Budget CycleMonitoring Current Year ActivitiesBudget InstructionsDepartment Budget PreparationBudget Departmentrsquos Review of Submitted Budget
3
Agenda
Capital Improvement BudgetPublishing the Budget DocumentPresentations to Legislative BodyTruth in Millage ProcessNon-Ad Valorem Hearing ProcessAfter Action Review
bull Budget Book versus CAFRbull Odds amp Ends
4
The Budget Office
bull Each governmental agency has established and organized their budget office to meet their needs
bull Vary in size and compositionCentralized budget office with all of the
organizationrsquos analysts assignedCentral core budget office with departmental
analystsBudget function integrated within the finance
departmentoffice
5
The Budget Office
bull Budgeting is a management function bull Budget Officersquos function
Analyze historical trends to better forecast current and future financial outlook
Ensure the organizationrsquos long-term financial health
Prepare reports and review financial transactions
Ensure compliance with GAAP and GASB
6
Planning for the Next Budget Cycle
bull Preparing the budgeting systemTechnology department should be involvedFormatprepare template for new budget yearPrior years financial dataAdoptedcurrent budgetCapital improvement budget
bull Personnel data Validating dataCurrent information correct (pay grade salary salary
date step name benefit information)
7
Planning for the Next Budget Cycle
bull Revenue projectionsState revenue estimating conferences ndash
edrstateflusLocal Government Financial Information
HandbookTrend analysis
8
Planning for the Next Budget Cycle
bull Major eventsleading indicators that will affect the upcoming budgetndash Property taxes
ndash Legislation
ndash Health-carepension costs
ndash RetirementsDROP
ndash Collective bargaining agreementscompensation
bull Chief executive officerrsquos guidance
9
Monitoring Current Year Activities
bull Report to chief executive officer
bull High level ndash major funds and departments
bull Identify problems and potential solutions
bull This yearrsquos performance effects next yearrsquos budget
MONTHLY BUDGET ANALYSIS
General Fund and Utility Tax Fund
CURRENT YEAR (BUDGET VS PROJECTIONS) For the month ending March 2014Revenue Drivers
100 Property Taxes 77 Fines and Forefeits
96 Other Taxes 77 Miscellaneous Income
96 Permits 95 Utility Tax - Electric
100 Intergovernmental 98 Utility Tax - Communication Svs
99 Charges for Services 100 Utility Tax - Water
Thresholds
Rev Exp RevExp Rev Exp
gt100 lt90 90 - 100 lt 90 gt 100
CURRENT YEAR (BUDGET VS PROJECTIONS)Expense Drivers
98 Salaries 93 General Employees Pension
111 Overtime 94 Electric
111 Other Pay
94 Fuel
97 Other Benefits 97 Other Operating
99 Fire amp Police Pension
Thresholds
Rev Exp RevExp Rev Exp
gt100 lt90 90 - 100 lt 90 gt 100
10
Monitoring Current Year Activities
Reports to departmentsCurrent year budget and
actuals
Budget analystrsquos year-end projections
Easy to read and understand
Discussidentifies variances issues to watch
MONTHLY BUDGET ANALYSIS
Water DepartmentCURRENT YEAR (Budget VS Projections)
For the month ending March 2014
Revenue Drivers
98 Total Revenues Total revenues are currently anticipated to be under the budgeted amount by approximately 2 due to combined effects of three month watering restrictions that ended in March 2014 and higher than normal rainfall reducing water demand
Expenditure Drivers
100 Total Personnel Costs Personnel costs are currently anticipated to remain within budget Actual expenses are 49 of the annual budgeted amount
95 Total Operating Costs Operating costs are projected at approximately 95 of budget with anticipated savings in Tampa Bay Water contractual services and chemical usage due to low water demand through March
100 Total Capital Outlay Costs Total expenses are currently anticipated to remain within budget Actual expenses are 38 of the annual budgeted amount
Thresholds
Rev Exp RevExp Rev Exp
gt100 lt90
90 - 100 lt 90 gt 100
Plan The Water Department and Budget Office will continue to monitor revenues and expenses throughout FY2014 with specific focus on water sales personnel Tampa Bay Water contract electricity repairs and maintenance and chemicals
Department The department is in agreement
11
Monitoring Current Year Activities
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
67693 81949 93126 87550 3766994669
Estimate
0 0 0 0 5130527331
Budget
76115 75759 82534 83215 90650
15000
45000
75000
105000
Water Sales Revenue(In Thousands)
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
19172 16274 16979 17414 889330984
Estimate
0 0 0 0 912358716
Budget
19432 16608 16670 17352 18100966
5000
15000
25000
Personnel(In Thousands)
12
Monitoring Current Year Activities
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
3520555848
3783326715
3884955975
39661 1667777005
Estimate
0 0 0 0 2735041495
Budget
48779 43232 45639 47629 46140411
5000
15000
25000
35000
45000
55000
Operating(In Thousands)
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
984 767 671 1317 58974009
Estimate
0 0 0 0 97071291
Budget
989 959 916 1005 1560453
100300500700900
1100130015001700
Capital Outlay(In Thousands)
13
Monitoring Current Year ActivitiesCategory Account Account Description Budget Encumbrance Actual Balance Burn Rate Projected Projected Charges for Services 343301 Water Sales--Wcrwsa--N Blvd (1275000) - (529414) (745586) 4152 (1433000) 11239
343302 Water Sales (90650000) - (37669947) (52980053) 4156 (88975220) 9815343303 Hydrant Rental-City (425000) - - (425000) 000 (425000) 10000343304 Sale of Water Fr Hydrants (100000) - (55224) (44776) 5522 (102000) 10200343305 Hydrants and Fire Line-Billing (550000) - (339398) (210602) 6171 (630000) 11455343306 Rental of Meters (55000) - (32552) (22448) 5919 (56000) 10182343307 Water Meter Test - - - - (100) 343308 TBW Pass Through (1820000) - 30356 (1850356) -167 (1044800) 5741343309 Other Water Services - - - - - 343310 Bad Debt Collections-Water (185000) - (95511) (89489) 5163 (193000) 10432343311 Mdse Jobbing amp Contracting (36000) - (6300) (29700) 1750 (15450) 4292343312 Connection Fees-Meters (1120000) - (471215) (648785) 4207 (1010000) 9018343313 Installation Charges-Meters (650000) - (264161) (385839) 4064 (586000) 9015343315 Connection Fees-Fire Lines (345000) - (237487) (107513) 6884 (479000) 13884343316 Installation Charges-Fire Lines (10000) - (12568) 2568 12568 (10000) 10000343318 Water Application Fees (70000) - (31921) (38079) 4560 (69000) 9857343319 Inspection Fees-Fire Lines (40000) - (27149) (12851) 6787 (60000) 15000343320 Inspection Fees-Main Extension (10000) - (8709) (1291) 8709 (7000) 7000343321 Application Fee-Der Permit (7000) - (1921) (5079) 2744 (1500) 2143
343322Charges From Wastewater For Meter Srvc (400000) - - (400000) 000 (400000) 10000
343324 Reclaimed Water Water Usage (1700000) - (708424) (991576) 4167 (1565000) 9206343325 Reclaimed Water Meter Install Fee (35000) - (9769) (25231) 2791 (19000) 5429343326 Reclaimed Water Connection Fee (2000) - - (2000) 000 (2000) 10000343327 Reclaimed Water Relocation Fee (500) - (510) 10 10200 (1000) 20000
343328Reclaimed Water Water Application Fees (500) - (229) (271) 4580 (300) 6000
343329 Reclaimed Water Inspection Fee (500) - - (500) 000 (500) 10000Charges for Services Total (99486500) - (40472054) (59014446) 4068 (97084870) 9759
14
Monitoring Current Year ActivitiesCategory Account Account Description Budget Encumbrance Actual Balance Burn Rate Projected Projected
Personnel 512000 Regular Salaries and Wages 10519210 - 5061888 5457322 4812 10363342 9852512002 Terminal Leave 82300 - 43452 38848 5280 82300 10000512003 Longevity Awards 189787 - 34896 154891 1839 189787 10000512006 Floating Holiday 45005 - 11736 33269 2608 32037 7119514000 Overtime 781000 - 418185 362815 5354 745000 9539515003 Sick amp Annual Leave Accrual - - - - - 516000 Compensated Annual Leave 694775 - 352858 341917 5079 574572 8270517000 Compensated Sick Leave 416862 - 265143 151719 6360 576632 13833521000 Fica Taxes 696918 - 346198 350720 4968 696612 9996521001 145 Medicare Match 163643 - 81234 82409 4964 163192 9972522000 Retirement Contributions 1966062 - 995136 970926 5062 1976892 10055523000 Life Insurance 34118 - 14361 19757 4209 28892 8468523001 Accidental DampD Insurance 6611 - 3419 3192 5172 6879 10405523002 Employee Health Insurance 1802498 - 863456 939042 4790 1751940 9720523003 Long-Term Disability Insurance 10490 - 5313 5177 5065 10810 10305524000 Workers Compensation 800803 - 400402 400401 5000 800803 10000525000 Unemployment Compensation 39884 - 13599 26285 3410 17207 4314
529999Personnel Services and Benefits Budget Reserve (149000) - (17966) (131034) 1206 - 000
Personnel Total 18100966 - 8893310 9207656 4913 18016897 9954
15
Budget Instructions
bull Budget calendar
bull Management instructions for preparation and submission of budget requests Target budgets
Budget reduction scenarios
Requested budget increases
bull Technical instructions
bull Frequently Asked Questions ndash why do we prepare the budget a certain way
16
Departmental Budget Preparation
Departmental narrative information Vision
Mission
Goals amp Objectives
Additional initiatives and information
Department Name Wastewater DEPARTMENT WEBSITE httpwwwtampagovnetdept_wastewater
VISION AND MISSION The Wastewater Departments vision is to become a world-class utility while protecting the environment We will operate in a cost-effective manner and continually improve our work practices The mission is to provide outstanding wastewater services to our customers while protecting public health and the environment
GOALS AND OBJECTIVES The Wastewater Departments goal is to provide complete and cost-effective service and to respond rapidly to expanding service requirements To achieve its goal the Departments primary objectives include
bull Development tracking and reporting of specific measurable and relevant performance metrics
bull Implementation of an effective and efficient asset management program
bull Expansion of cross-training efforts amongst multi-skilled workforce technicians
bull Improving internal and external communication through the use of modern technologies and
bull Rehabilitation andor replacement of facilities as necessary to maximize reliability and minimize operating costs
CURRENT OPERATIONS AND INITIATIVES In FY2015 the Department will continue with the following initiatives in support of its primary objectives
bull Complete design award contracts and complete construction for rehabilitation of the Krause and Louisiana Pump Stations
bull Design and award additional construction contracts to continue with Departments collection system renewal and replacement program to repair and replace deteriorated force mains and gravity sewers located throughout the collection system and
bull Complete the construction for the replacement of the Orient Road force main
17
Departmental Budget Preparation
bull Link performance measures to strategic outcomes
bull Comprehensive plan
bull Neighborhood plans
bull Developer initiatives
bull Other opportunities
bull City of Tampa Strategic outcomesChanging Economic DNA
Strong Neighborhoods
Safe Streets
Efficient Government
bull Neighborhood Plans InVision Center City Plan
West River Area Plan
18
Departmental Budget Preparation
Performance Measures Linked to organizationrsquos strategic plans Measures effectiveness efficiency and quantity
CITY STRATEGIC PRIORITY 1069974Changing Tampas Economic DNA 1050374Keeping our Streets Safe1050374Strengthen our Neighborhoods 1050374Effective amp Efficient Government
Performance MeasuresActual
FY2013Projected
FY2014Estimated
FY2015Non-Revenue Producing Water () 96 95 95Reclaimed Water Demand (mgd) 331 321 34Call Center - Average Call Wait Time (minuteseconds) 151 150 145Call Center - Calls Abandoned () 104 90 80Meter Reading Accuracy () 997 998 998Hydrants Inspected () 100 100 100
19
Departmental Budget Preparation
bull Outcomes versus inputsbull Presents case for budget request
To administrators and chief executive officerTie to performance outcomes Detailed information at the account level to
support revenue estimates and expenditure requests
bull Non-Department Budgetbull Debt Service Budget
20
Departmental Budget Preparation
Inputs1 Reduction in parking
fund
Outcomes1 Time to empty garage
following performance arts center program ndash 90 minutes
2 Increase in the number and scope of cityrsquos capital improvement program
2 Increase staff for project management office
21
Capital Improvement Program
bull CIP is part of the long- range planning system
bull Guided by comprehensive plan and development plans
bull Available funding
22
Capital Improvement Program
bull Usually five years in scope
bull Incorporate the needsgoals of long-range plansComprehensive planComprehensive Improvement
Element (CIE)
Neighborhood plansinitiatives
bull Replacing older infrastructure or expand for growth
23
Capital Improvement Program
bull Understand limitations and restrictions of funding sources
bull Local Government Financial Information Handbook
Communications Services Tax Local Business Tax Local Government Infrastructure
Surtax Fuel Taxes Local Revenues Impact Fees WaterWastewaterParking
Solid Waste rates Tourist Development Tax Grants Debt Proceeds
24
Capital Improvement ProgramChanging the Community
Changes the communityrsquos fabric
Understand how projects are constructed ndash site visits
25
Capital Improvement ProgramChanging the Community
40th Street Segment Before Construction 40th Street Segment After Construction
Before After
26
Capital Improvement ProgramCapital Cash Flow Model
Ensure that each revenue source is balanced for each year of the CIP
FY2015 FY2016 FY2017 FY2018 FY2019
REVENUESStarting Cash Balance -$ 2169567$ 1805567$ 31567$ 506567$
Special Revenue - Fund Balance 2136033$ Capital Construction - Fund Balance 397534$
Impact Fees Collected 500000$ 500000$ 500000$ 500000$ 500000$ TOTAL REVENUE 3033567$ 2669567$ 2305567$ 531567$ 1006567$
EXPENDITURESTransfersTransfer To Hartline - Impact Fee Contribution 15000$ 15000$ 15000$ 15000$ 15000$ 2 Admin Fee (to General FundTransp Div) 10000$ 10000$ 10000$ 10000$ 10000$
TOTAL TRANSFERS 25000$ 25000$ 25000$ 25000$ 25000$
Capital Projects Westshore Blvd at Gandy Blvd Intersection Improvements 839000$ 839000$ 2249000$ -$ -$ Traffic Signal Westshore Blvd amp Interbay Blvd
TOTAL CIPs 839000$ 839000$ 2249000$ -$ -$
TOTAL EXPENDITURES 864000$ 864000$ 2274000$ 25000$ 25000$
ENDING FUND BALANCE 2169567$ 1805567$ 31567$ 506567$ 981567$
27
Capital Improvement ProgramCapital Cash Flow Model
30200 CIT 30600 LOGT 30508 Interbay Transp Impact
Fee
30509 Westshore
Trans Impact Fee
30510 Central Business Trans
Impact Fee
30511 Central East Trans Impact Fee
30512 North Central Trans
Impact Fee
30513 University
North Trans Impact Fee
30400 FDOT Grants
Other 31351 CP 15
Debt
FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015
Special Revenue Fund Balance 3546000$ 3998086$ 2136033$ 6387605$ 302231$ 2549433$ 7535$ (646041)$ -$ -$ -$ Capital Project Fund Balance 397534$ 1594459$ 11866$ 25338$ 47370$ 345036$ -$ -$ -$ Estimated Revenue 15643255$ 9933036$ 500000$ 500000$ 1500$ 150000$ 10000$ 750000$ 1156750$ 6409000$ 29500000$ Interest 250000$ 900000$ -$ -$
TOTAL REVENUE 19439255$ 14831122$ 3033567$ 8482064$ 315597$ 2724771$ 64905$ 448995$ 1156750$ 6409000$ 29500000$
Transfer to Hartline - Purple Line -$ 200000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Hartline - Impact Fee Contribution GF -$ -$ 15000$ 15000$ 150$ 4500$ 300$ 22500$ -$ -$ -$ 2 Admin Fee - Impact Fees -$ -$ 10000$ 10000$ 30$ 3000$ 200$ 15000$ -$ -$ -$ Other Reservations -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Other Funds 346000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Vehicle Replacement 4000000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service (Estimate) from below 4949407$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Projected CIPs from below 8251000$ 12423358$ 839000$ 3163750$ 315417$ 1480000$ -$ -$ 1156750$ 6409000$ 29500000$
TOTAL LIABILITY 17546407$ 12623358$ 864000$ 3188750$ 315597$ 1487500$ 500$ 37500$ 1156750$ 6409000$ 29500000$
ENDING FUND BALANCE 1892848$ 2207764$ 2169567$ 5293314$ -$ 1237271$ 64405$ 411495$ -$ -$ -$
28
Capital Improvement ProgramCapital Cash Flow Model
Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B$12640000 $1080000 $0 $2710000 $2830000 $3060000 $1190000 $90000 $1480000 $12440000 $200000
Design $1170000 $930000 $240000 $1170000 $0Right of WayLand $0 $0Construction $10420000 $2500000 $2500000 $3000000 $1000000 $1420000 $10420000 $0Construction Engineering $0 $0Project Management $540000 $60000 $90000 $90000 $60000 $90000 $90000 $60000 $540000 $0Other $310000 $90000 $120000 $100000 $310000 $0Equipment $0 $0Public Art $200000 $0 $200000
UnfundedTotal Project Cost
Project CostsFY2015 FY2016 FY2017 FY2018 Total Project
Funding
29
Capital Improvement ProgramSources and Use Statement
bull Project specific
bull One page briefing tool that summarizes all revenues and project funding requirements
SOURCES Available FundingCommunity Investment Tax - Current 3800000$ Community Investment Tax - FY2015 SAF 2000000$ HUD Choice Grant - FY2014 FinRes 2000000NEA Grant - FY2014 FinRes 100000CDBG Funds 500000
TOTAL SOURCES 8400000$
USES RequirementsDesign and Construction
Bro Bowl laser survey and grading -$ Plans and Specs
Phase 1 216000Phase 2 583532
Construction 6948739Total Design and Construction 7748271$
Project overhead 8 (excluding grant funds) 304000$ Contract Administration inspections 187000Printing and bid advertising 0Permit fees 5000Art in Public Places (1 of Design and Construction) 50000
546000$
TOTAL USES 8294271$
Total OverageShortfall 105729$
City of Tampa
Perry Harvey Park Capital BudgetSources and Uses Statement (Version 3)
Budget Office
30
Publishing the Budget Document
bull Presentation mattersbull Follow the guidelines but it is your documentbull GFOA Distinguished Budget Award Program
Policy document Financial plan Operations guide Communications device Reviewed by a three person panel of volunteers with
government budgeting experience
bull Building a Better Budget Document John Fishbein
31
Publishing the Budget Document
Primary users of the budget documentElected officialsSupervisorsPublicRating agencies
32
Presentation to Legislative Bodies
bull How and when you present to the legislative bodies is a local practice
bull Workshops allows for exchange of information bull Allows legislative bodies to ask questions and
provide guidancebull Chief executive officerrsquos budget presentationbull TRIM required public hearings
33
Truth in Millage Process
bull Most important process of the budgetbull E-Trim
34
What is TRIM
bull Purpose is to provide taxpayers transparency in how local taxing authorities propose and approve millage rates as part of the taxing authoritiesrsquo budget adoption process
bull Determine whether there is a tax increase proposed (calculate the rolled-back rate)
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
2
Agenda
bull The Budget Officebull Budget Cycle
Planning for the Next Budget CycleMonitoring Current Year ActivitiesBudget InstructionsDepartment Budget PreparationBudget Departmentrsquos Review of Submitted Budget
3
Agenda
Capital Improvement BudgetPublishing the Budget DocumentPresentations to Legislative BodyTruth in Millage ProcessNon-Ad Valorem Hearing ProcessAfter Action Review
bull Budget Book versus CAFRbull Odds amp Ends
4
The Budget Office
bull Each governmental agency has established and organized their budget office to meet their needs
bull Vary in size and compositionCentralized budget office with all of the
organizationrsquos analysts assignedCentral core budget office with departmental
analystsBudget function integrated within the finance
departmentoffice
5
The Budget Office
bull Budgeting is a management function bull Budget Officersquos function
Analyze historical trends to better forecast current and future financial outlook
Ensure the organizationrsquos long-term financial health
Prepare reports and review financial transactions
Ensure compliance with GAAP and GASB
6
Planning for the Next Budget Cycle
bull Preparing the budgeting systemTechnology department should be involvedFormatprepare template for new budget yearPrior years financial dataAdoptedcurrent budgetCapital improvement budget
bull Personnel data Validating dataCurrent information correct (pay grade salary salary
date step name benefit information)
7
Planning for the Next Budget Cycle
bull Revenue projectionsState revenue estimating conferences ndash
edrstateflusLocal Government Financial Information
HandbookTrend analysis
8
Planning for the Next Budget Cycle
bull Major eventsleading indicators that will affect the upcoming budgetndash Property taxes
ndash Legislation
ndash Health-carepension costs
ndash RetirementsDROP
ndash Collective bargaining agreementscompensation
bull Chief executive officerrsquos guidance
9
Monitoring Current Year Activities
bull Report to chief executive officer
bull High level ndash major funds and departments
bull Identify problems and potential solutions
bull This yearrsquos performance effects next yearrsquos budget
MONTHLY BUDGET ANALYSIS
General Fund and Utility Tax Fund
CURRENT YEAR (BUDGET VS PROJECTIONS) For the month ending March 2014Revenue Drivers
100 Property Taxes 77 Fines and Forefeits
96 Other Taxes 77 Miscellaneous Income
96 Permits 95 Utility Tax - Electric
100 Intergovernmental 98 Utility Tax - Communication Svs
99 Charges for Services 100 Utility Tax - Water
Thresholds
Rev Exp RevExp Rev Exp
gt100 lt90 90 - 100 lt 90 gt 100
CURRENT YEAR (BUDGET VS PROJECTIONS)Expense Drivers
98 Salaries 93 General Employees Pension
111 Overtime 94 Electric
111 Other Pay
94 Fuel
97 Other Benefits 97 Other Operating
99 Fire amp Police Pension
Thresholds
Rev Exp RevExp Rev Exp
gt100 lt90 90 - 100 lt 90 gt 100
10
Monitoring Current Year Activities
Reports to departmentsCurrent year budget and
actuals
Budget analystrsquos year-end projections
Easy to read and understand
Discussidentifies variances issues to watch
MONTHLY BUDGET ANALYSIS
Water DepartmentCURRENT YEAR (Budget VS Projections)
For the month ending March 2014
Revenue Drivers
98 Total Revenues Total revenues are currently anticipated to be under the budgeted amount by approximately 2 due to combined effects of three month watering restrictions that ended in March 2014 and higher than normal rainfall reducing water demand
Expenditure Drivers
100 Total Personnel Costs Personnel costs are currently anticipated to remain within budget Actual expenses are 49 of the annual budgeted amount
95 Total Operating Costs Operating costs are projected at approximately 95 of budget with anticipated savings in Tampa Bay Water contractual services and chemical usage due to low water demand through March
100 Total Capital Outlay Costs Total expenses are currently anticipated to remain within budget Actual expenses are 38 of the annual budgeted amount
Thresholds
Rev Exp RevExp Rev Exp
gt100 lt90
90 - 100 lt 90 gt 100
Plan The Water Department and Budget Office will continue to monitor revenues and expenses throughout FY2014 with specific focus on water sales personnel Tampa Bay Water contract electricity repairs and maintenance and chemicals
Department The department is in agreement
11
Monitoring Current Year Activities
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
67693 81949 93126 87550 3766994669
Estimate
0 0 0 0 5130527331
Budget
76115 75759 82534 83215 90650
15000
45000
75000
105000
Water Sales Revenue(In Thousands)
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
19172 16274 16979 17414 889330984
Estimate
0 0 0 0 912358716
Budget
19432 16608 16670 17352 18100966
5000
15000
25000
Personnel(In Thousands)
12
Monitoring Current Year Activities
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
3520555848
3783326715
3884955975
39661 1667777005
Estimate
0 0 0 0 2735041495
Budget
48779 43232 45639 47629 46140411
5000
15000
25000
35000
45000
55000
Operating(In Thousands)
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
984 767 671 1317 58974009
Estimate
0 0 0 0 97071291
Budget
989 959 916 1005 1560453
100300500700900
1100130015001700
Capital Outlay(In Thousands)
13
Monitoring Current Year ActivitiesCategory Account Account Description Budget Encumbrance Actual Balance Burn Rate Projected Projected Charges for Services 343301 Water Sales--Wcrwsa--N Blvd (1275000) - (529414) (745586) 4152 (1433000) 11239
343302 Water Sales (90650000) - (37669947) (52980053) 4156 (88975220) 9815343303 Hydrant Rental-City (425000) - - (425000) 000 (425000) 10000343304 Sale of Water Fr Hydrants (100000) - (55224) (44776) 5522 (102000) 10200343305 Hydrants and Fire Line-Billing (550000) - (339398) (210602) 6171 (630000) 11455343306 Rental of Meters (55000) - (32552) (22448) 5919 (56000) 10182343307 Water Meter Test - - - - (100) 343308 TBW Pass Through (1820000) - 30356 (1850356) -167 (1044800) 5741343309 Other Water Services - - - - - 343310 Bad Debt Collections-Water (185000) - (95511) (89489) 5163 (193000) 10432343311 Mdse Jobbing amp Contracting (36000) - (6300) (29700) 1750 (15450) 4292343312 Connection Fees-Meters (1120000) - (471215) (648785) 4207 (1010000) 9018343313 Installation Charges-Meters (650000) - (264161) (385839) 4064 (586000) 9015343315 Connection Fees-Fire Lines (345000) - (237487) (107513) 6884 (479000) 13884343316 Installation Charges-Fire Lines (10000) - (12568) 2568 12568 (10000) 10000343318 Water Application Fees (70000) - (31921) (38079) 4560 (69000) 9857343319 Inspection Fees-Fire Lines (40000) - (27149) (12851) 6787 (60000) 15000343320 Inspection Fees-Main Extension (10000) - (8709) (1291) 8709 (7000) 7000343321 Application Fee-Der Permit (7000) - (1921) (5079) 2744 (1500) 2143
343322Charges From Wastewater For Meter Srvc (400000) - - (400000) 000 (400000) 10000
343324 Reclaimed Water Water Usage (1700000) - (708424) (991576) 4167 (1565000) 9206343325 Reclaimed Water Meter Install Fee (35000) - (9769) (25231) 2791 (19000) 5429343326 Reclaimed Water Connection Fee (2000) - - (2000) 000 (2000) 10000343327 Reclaimed Water Relocation Fee (500) - (510) 10 10200 (1000) 20000
343328Reclaimed Water Water Application Fees (500) - (229) (271) 4580 (300) 6000
343329 Reclaimed Water Inspection Fee (500) - - (500) 000 (500) 10000Charges for Services Total (99486500) - (40472054) (59014446) 4068 (97084870) 9759
14
Monitoring Current Year ActivitiesCategory Account Account Description Budget Encumbrance Actual Balance Burn Rate Projected Projected
Personnel 512000 Regular Salaries and Wages 10519210 - 5061888 5457322 4812 10363342 9852512002 Terminal Leave 82300 - 43452 38848 5280 82300 10000512003 Longevity Awards 189787 - 34896 154891 1839 189787 10000512006 Floating Holiday 45005 - 11736 33269 2608 32037 7119514000 Overtime 781000 - 418185 362815 5354 745000 9539515003 Sick amp Annual Leave Accrual - - - - - 516000 Compensated Annual Leave 694775 - 352858 341917 5079 574572 8270517000 Compensated Sick Leave 416862 - 265143 151719 6360 576632 13833521000 Fica Taxes 696918 - 346198 350720 4968 696612 9996521001 145 Medicare Match 163643 - 81234 82409 4964 163192 9972522000 Retirement Contributions 1966062 - 995136 970926 5062 1976892 10055523000 Life Insurance 34118 - 14361 19757 4209 28892 8468523001 Accidental DampD Insurance 6611 - 3419 3192 5172 6879 10405523002 Employee Health Insurance 1802498 - 863456 939042 4790 1751940 9720523003 Long-Term Disability Insurance 10490 - 5313 5177 5065 10810 10305524000 Workers Compensation 800803 - 400402 400401 5000 800803 10000525000 Unemployment Compensation 39884 - 13599 26285 3410 17207 4314
529999Personnel Services and Benefits Budget Reserve (149000) - (17966) (131034) 1206 - 000
Personnel Total 18100966 - 8893310 9207656 4913 18016897 9954
15
Budget Instructions
bull Budget calendar
bull Management instructions for preparation and submission of budget requests Target budgets
Budget reduction scenarios
Requested budget increases
bull Technical instructions
bull Frequently Asked Questions ndash why do we prepare the budget a certain way
16
Departmental Budget Preparation
Departmental narrative information Vision
Mission
Goals amp Objectives
Additional initiatives and information
Department Name Wastewater DEPARTMENT WEBSITE httpwwwtampagovnetdept_wastewater
VISION AND MISSION The Wastewater Departments vision is to become a world-class utility while protecting the environment We will operate in a cost-effective manner and continually improve our work practices The mission is to provide outstanding wastewater services to our customers while protecting public health and the environment
GOALS AND OBJECTIVES The Wastewater Departments goal is to provide complete and cost-effective service and to respond rapidly to expanding service requirements To achieve its goal the Departments primary objectives include
bull Development tracking and reporting of specific measurable and relevant performance metrics
bull Implementation of an effective and efficient asset management program
bull Expansion of cross-training efforts amongst multi-skilled workforce technicians
bull Improving internal and external communication through the use of modern technologies and
bull Rehabilitation andor replacement of facilities as necessary to maximize reliability and minimize operating costs
CURRENT OPERATIONS AND INITIATIVES In FY2015 the Department will continue with the following initiatives in support of its primary objectives
bull Complete design award contracts and complete construction for rehabilitation of the Krause and Louisiana Pump Stations
bull Design and award additional construction contracts to continue with Departments collection system renewal and replacement program to repair and replace deteriorated force mains and gravity sewers located throughout the collection system and
bull Complete the construction for the replacement of the Orient Road force main
17
Departmental Budget Preparation
bull Link performance measures to strategic outcomes
bull Comprehensive plan
bull Neighborhood plans
bull Developer initiatives
bull Other opportunities
bull City of Tampa Strategic outcomesChanging Economic DNA
Strong Neighborhoods
Safe Streets
Efficient Government
bull Neighborhood Plans InVision Center City Plan
West River Area Plan
18
Departmental Budget Preparation
Performance Measures Linked to organizationrsquos strategic plans Measures effectiveness efficiency and quantity
CITY STRATEGIC PRIORITY 1069974Changing Tampas Economic DNA 1050374Keeping our Streets Safe1050374Strengthen our Neighborhoods 1050374Effective amp Efficient Government
Performance MeasuresActual
FY2013Projected
FY2014Estimated
FY2015Non-Revenue Producing Water () 96 95 95Reclaimed Water Demand (mgd) 331 321 34Call Center - Average Call Wait Time (minuteseconds) 151 150 145Call Center - Calls Abandoned () 104 90 80Meter Reading Accuracy () 997 998 998Hydrants Inspected () 100 100 100
19
Departmental Budget Preparation
bull Outcomes versus inputsbull Presents case for budget request
To administrators and chief executive officerTie to performance outcomes Detailed information at the account level to
support revenue estimates and expenditure requests
bull Non-Department Budgetbull Debt Service Budget
20
Departmental Budget Preparation
Inputs1 Reduction in parking
fund
Outcomes1 Time to empty garage
following performance arts center program ndash 90 minutes
2 Increase in the number and scope of cityrsquos capital improvement program
2 Increase staff for project management office
21
Capital Improvement Program
bull CIP is part of the long- range planning system
bull Guided by comprehensive plan and development plans
bull Available funding
22
Capital Improvement Program
bull Usually five years in scope
bull Incorporate the needsgoals of long-range plansComprehensive planComprehensive Improvement
Element (CIE)
Neighborhood plansinitiatives
bull Replacing older infrastructure or expand for growth
23
Capital Improvement Program
bull Understand limitations and restrictions of funding sources
bull Local Government Financial Information Handbook
Communications Services Tax Local Business Tax Local Government Infrastructure
Surtax Fuel Taxes Local Revenues Impact Fees WaterWastewaterParking
Solid Waste rates Tourist Development Tax Grants Debt Proceeds
24
Capital Improvement ProgramChanging the Community
Changes the communityrsquos fabric
Understand how projects are constructed ndash site visits
25
Capital Improvement ProgramChanging the Community
40th Street Segment Before Construction 40th Street Segment After Construction
Before After
26
Capital Improvement ProgramCapital Cash Flow Model
Ensure that each revenue source is balanced for each year of the CIP
FY2015 FY2016 FY2017 FY2018 FY2019
REVENUESStarting Cash Balance -$ 2169567$ 1805567$ 31567$ 506567$
Special Revenue - Fund Balance 2136033$ Capital Construction - Fund Balance 397534$
Impact Fees Collected 500000$ 500000$ 500000$ 500000$ 500000$ TOTAL REVENUE 3033567$ 2669567$ 2305567$ 531567$ 1006567$
EXPENDITURESTransfersTransfer To Hartline - Impact Fee Contribution 15000$ 15000$ 15000$ 15000$ 15000$ 2 Admin Fee (to General FundTransp Div) 10000$ 10000$ 10000$ 10000$ 10000$
TOTAL TRANSFERS 25000$ 25000$ 25000$ 25000$ 25000$
Capital Projects Westshore Blvd at Gandy Blvd Intersection Improvements 839000$ 839000$ 2249000$ -$ -$ Traffic Signal Westshore Blvd amp Interbay Blvd
TOTAL CIPs 839000$ 839000$ 2249000$ -$ -$
TOTAL EXPENDITURES 864000$ 864000$ 2274000$ 25000$ 25000$
ENDING FUND BALANCE 2169567$ 1805567$ 31567$ 506567$ 981567$
27
Capital Improvement ProgramCapital Cash Flow Model
30200 CIT 30600 LOGT 30508 Interbay Transp Impact
Fee
30509 Westshore
Trans Impact Fee
30510 Central Business Trans
Impact Fee
30511 Central East Trans Impact Fee
30512 North Central Trans
Impact Fee
30513 University
North Trans Impact Fee
30400 FDOT Grants
Other 31351 CP 15
Debt
FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015
Special Revenue Fund Balance 3546000$ 3998086$ 2136033$ 6387605$ 302231$ 2549433$ 7535$ (646041)$ -$ -$ -$ Capital Project Fund Balance 397534$ 1594459$ 11866$ 25338$ 47370$ 345036$ -$ -$ -$ Estimated Revenue 15643255$ 9933036$ 500000$ 500000$ 1500$ 150000$ 10000$ 750000$ 1156750$ 6409000$ 29500000$ Interest 250000$ 900000$ -$ -$
TOTAL REVENUE 19439255$ 14831122$ 3033567$ 8482064$ 315597$ 2724771$ 64905$ 448995$ 1156750$ 6409000$ 29500000$
Transfer to Hartline - Purple Line -$ 200000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Hartline - Impact Fee Contribution GF -$ -$ 15000$ 15000$ 150$ 4500$ 300$ 22500$ -$ -$ -$ 2 Admin Fee - Impact Fees -$ -$ 10000$ 10000$ 30$ 3000$ 200$ 15000$ -$ -$ -$ Other Reservations -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Other Funds 346000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Vehicle Replacement 4000000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service (Estimate) from below 4949407$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Projected CIPs from below 8251000$ 12423358$ 839000$ 3163750$ 315417$ 1480000$ -$ -$ 1156750$ 6409000$ 29500000$
TOTAL LIABILITY 17546407$ 12623358$ 864000$ 3188750$ 315597$ 1487500$ 500$ 37500$ 1156750$ 6409000$ 29500000$
ENDING FUND BALANCE 1892848$ 2207764$ 2169567$ 5293314$ -$ 1237271$ 64405$ 411495$ -$ -$ -$
28
Capital Improvement ProgramCapital Cash Flow Model
Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B$12640000 $1080000 $0 $2710000 $2830000 $3060000 $1190000 $90000 $1480000 $12440000 $200000
Design $1170000 $930000 $240000 $1170000 $0Right of WayLand $0 $0Construction $10420000 $2500000 $2500000 $3000000 $1000000 $1420000 $10420000 $0Construction Engineering $0 $0Project Management $540000 $60000 $90000 $90000 $60000 $90000 $90000 $60000 $540000 $0Other $310000 $90000 $120000 $100000 $310000 $0Equipment $0 $0Public Art $200000 $0 $200000
UnfundedTotal Project Cost
Project CostsFY2015 FY2016 FY2017 FY2018 Total Project
Funding
29
Capital Improvement ProgramSources and Use Statement
bull Project specific
bull One page briefing tool that summarizes all revenues and project funding requirements
SOURCES Available FundingCommunity Investment Tax - Current 3800000$ Community Investment Tax - FY2015 SAF 2000000$ HUD Choice Grant - FY2014 FinRes 2000000NEA Grant - FY2014 FinRes 100000CDBG Funds 500000
TOTAL SOURCES 8400000$
USES RequirementsDesign and Construction
Bro Bowl laser survey and grading -$ Plans and Specs
Phase 1 216000Phase 2 583532
Construction 6948739Total Design and Construction 7748271$
Project overhead 8 (excluding grant funds) 304000$ Contract Administration inspections 187000Printing and bid advertising 0Permit fees 5000Art in Public Places (1 of Design and Construction) 50000
546000$
TOTAL USES 8294271$
Total OverageShortfall 105729$
City of Tampa
Perry Harvey Park Capital BudgetSources and Uses Statement (Version 3)
Budget Office
30
Publishing the Budget Document
bull Presentation mattersbull Follow the guidelines but it is your documentbull GFOA Distinguished Budget Award Program
Policy document Financial plan Operations guide Communications device Reviewed by a three person panel of volunteers with
government budgeting experience
bull Building a Better Budget Document John Fishbein
31
Publishing the Budget Document
Primary users of the budget documentElected officialsSupervisorsPublicRating agencies
32
Presentation to Legislative Bodies
bull How and when you present to the legislative bodies is a local practice
bull Workshops allows for exchange of information bull Allows legislative bodies to ask questions and
provide guidancebull Chief executive officerrsquos budget presentationbull TRIM required public hearings
33
Truth in Millage Process
bull Most important process of the budgetbull E-Trim
34
What is TRIM
bull Purpose is to provide taxpayers transparency in how local taxing authorities propose and approve millage rates as part of the taxing authoritiesrsquo budget adoption process
bull Determine whether there is a tax increase proposed (calculate the rolled-back rate)
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
3
Agenda
Capital Improvement BudgetPublishing the Budget DocumentPresentations to Legislative BodyTruth in Millage ProcessNon-Ad Valorem Hearing ProcessAfter Action Review
bull Budget Book versus CAFRbull Odds amp Ends
4
The Budget Office
bull Each governmental agency has established and organized their budget office to meet their needs
bull Vary in size and compositionCentralized budget office with all of the
organizationrsquos analysts assignedCentral core budget office with departmental
analystsBudget function integrated within the finance
departmentoffice
5
The Budget Office
bull Budgeting is a management function bull Budget Officersquos function
Analyze historical trends to better forecast current and future financial outlook
Ensure the organizationrsquos long-term financial health
Prepare reports and review financial transactions
Ensure compliance with GAAP and GASB
6
Planning for the Next Budget Cycle
bull Preparing the budgeting systemTechnology department should be involvedFormatprepare template for new budget yearPrior years financial dataAdoptedcurrent budgetCapital improvement budget
bull Personnel data Validating dataCurrent information correct (pay grade salary salary
date step name benefit information)
7
Planning for the Next Budget Cycle
bull Revenue projectionsState revenue estimating conferences ndash
edrstateflusLocal Government Financial Information
HandbookTrend analysis
8
Planning for the Next Budget Cycle
bull Major eventsleading indicators that will affect the upcoming budgetndash Property taxes
ndash Legislation
ndash Health-carepension costs
ndash RetirementsDROP
ndash Collective bargaining agreementscompensation
bull Chief executive officerrsquos guidance
9
Monitoring Current Year Activities
bull Report to chief executive officer
bull High level ndash major funds and departments
bull Identify problems and potential solutions
bull This yearrsquos performance effects next yearrsquos budget
MONTHLY BUDGET ANALYSIS
General Fund and Utility Tax Fund
CURRENT YEAR (BUDGET VS PROJECTIONS) For the month ending March 2014Revenue Drivers
100 Property Taxes 77 Fines and Forefeits
96 Other Taxes 77 Miscellaneous Income
96 Permits 95 Utility Tax - Electric
100 Intergovernmental 98 Utility Tax - Communication Svs
99 Charges for Services 100 Utility Tax - Water
Thresholds
Rev Exp RevExp Rev Exp
gt100 lt90 90 - 100 lt 90 gt 100
CURRENT YEAR (BUDGET VS PROJECTIONS)Expense Drivers
98 Salaries 93 General Employees Pension
111 Overtime 94 Electric
111 Other Pay
94 Fuel
97 Other Benefits 97 Other Operating
99 Fire amp Police Pension
Thresholds
Rev Exp RevExp Rev Exp
gt100 lt90 90 - 100 lt 90 gt 100
10
Monitoring Current Year Activities
Reports to departmentsCurrent year budget and
actuals
Budget analystrsquos year-end projections
Easy to read and understand
Discussidentifies variances issues to watch
MONTHLY BUDGET ANALYSIS
Water DepartmentCURRENT YEAR (Budget VS Projections)
For the month ending March 2014
Revenue Drivers
98 Total Revenues Total revenues are currently anticipated to be under the budgeted amount by approximately 2 due to combined effects of three month watering restrictions that ended in March 2014 and higher than normal rainfall reducing water demand
Expenditure Drivers
100 Total Personnel Costs Personnel costs are currently anticipated to remain within budget Actual expenses are 49 of the annual budgeted amount
95 Total Operating Costs Operating costs are projected at approximately 95 of budget with anticipated savings in Tampa Bay Water contractual services and chemical usage due to low water demand through March
100 Total Capital Outlay Costs Total expenses are currently anticipated to remain within budget Actual expenses are 38 of the annual budgeted amount
Thresholds
Rev Exp RevExp Rev Exp
gt100 lt90
90 - 100 lt 90 gt 100
Plan The Water Department and Budget Office will continue to monitor revenues and expenses throughout FY2014 with specific focus on water sales personnel Tampa Bay Water contract electricity repairs and maintenance and chemicals
Department The department is in agreement
11
Monitoring Current Year Activities
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
67693 81949 93126 87550 3766994669
Estimate
0 0 0 0 5130527331
Budget
76115 75759 82534 83215 90650
15000
45000
75000
105000
Water Sales Revenue(In Thousands)
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
19172 16274 16979 17414 889330984
Estimate
0 0 0 0 912358716
Budget
19432 16608 16670 17352 18100966
5000
15000
25000
Personnel(In Thousands)
12
Monitoring Current Year Activities
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
3520555848
3783326715
3884955975
39661 1667777005
Estimate
0 0 0 0 2735041495
Budget
48779 43232 45639 47629 46140411
5000
15000
25000
35000
45000
55000
Operating(In Thousands)
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
984 767 671 1317 58974009
Estimate
0 0 0 0 97071291
Budget
989 959 916 1005 1560453
100300500700900
1100130015001700
Capital Outlay(In Thousands)
13
Monitoring Current Year ActivitiesCategory Account Account Description Budget Encumbrance Actual Balance Burn Rate Projected Projected Charges for Services 343301 Water Sales--Wcrwsa--N Blvd (1275000) - (529414) (745586) 4152 (1433000) 11239
343302 Water Sales (90650000) - (37669947) (52980053) 4156 (88975220) 9815343303 Hydrant Rental-City (425000) - - (425000) 000 (425000) 10000343304 Sale of Water Fr Hydrants (100000) - (55224) (44776) 5522 (102000) 10200343305 Hydrants and Fire Line-Billing (550000) - (339398) (210602) 6171 (630000) 11455343306 Rental of Meters (55000) - (32552) (22448) 5919 (56000) 10182343307 Water Meter Test - - - - (100) 343308 TBW Pass Through (1820000) - 30356 (1850356) -167 (1044800) 5741343309 Other Water Services - - - - - 343310 Bad Debt Collections-Water (185000) - (95511) (89489) 5163 (193000) 10432343311 Mdse Jobbing amp Contracting (36000) - (6300) (29700) 1750 (15450) 4292343312 Connection Fees-Meters (1120000) - (471215) (648785) 4207 (1010000) 9018343313 Installation Charges-Meters (650000) - (264161) (385839) 4064 (586000) 9015343315 Connection Fees-Fire Lines (345000) - (237487) (107513) 6884 (479000) 13884343316 Installation Charges-Fire Lines (10000) - (12568) 2568 12568 (10000) 10000343318 Water Application Fees (70000) - (31921) (38079) 4560 (69000) 9857343319 Inspection Fees-Fire Lines (40000) - (27149) (12851) 6787 (60000) 15000343320 Inspection Fees-Main Extension (10000) - (8709) (1291) 8709 (7000) 7000343321 Application Fee-Der Permit (7000) - (1921) (5079) 2744 (1500) 2143
343322Charges From Wastewater For Meter Srvc (400000) - - (400000) 000 (400000) 10000
343324 Reclaimed Water Water Usage (1700000) - (708424) (991576) 4167 (1565000) 9206343325 Reclaimed Water Meter Install Fee (35000) - (9769) (25231) 2791 (19000) 5429343326 Reclaimed Water Connection Fee (2000) - - (2000) 000 (2000) 10000343327 Reclaimed Water Relocation Fee (500) - (510) 10 10200 (1000) 20000
343328Reclaimed Water Water Application Fees (500) - (229) (271) 4580 (300) 6000
343329 Reclaimed Water Inspection Fee (500) - - (500) 000 (500) 10000Charges for Services Total (99486500) - (40472054) (59014446) 4068 (97084870) 9759
14
Monitoring Current Year ActivitiesCategory Account Account Description Budget Encumbrance Actual Balance Burn Rate Projected Projected
Personnel 512000 Regular Salaries and Wages 10519210 - 5061888 5457322 4812 10363342 9852512002 Terminal Leave 82300 - 43452 38848 5280 82300 10000512003 Longevity Awards 189787 - 34896 154891 1839 189787 10000512006 Floating Holiday 45005 - 11736 33269 2608 32037 7119514000 Overtime 781000 - 418185 362815 5354 745000 9539515003 Sick amp Annual Leave Accrual - - - - - 516000 Compensated Annual Leave 694775 - 352858 341917 5079 574572 8270517000 Compensated Sick Leave 416862 - 265143 151719 6360 576632 13833521000 Fica Taxes 696918 - 346198 350720 4968 696612 9996521001 145 Medicare Match 163643 - 81234 82409 4964 163192 9972522000 Retirement Contributions 1966062 - 995136 970926 5062 1976892 10055523000 Life Insurance 34118 - 14361 19757 4209 28892 8468523001 Accidental DampD Insurance 6611 - 3419 3192 5172 6879 10405523002 Employee Health Insurance 1802498 - 863456 939042 4790 1751940 9720523003 Long-Term Disability Insurance 10490 - 5313 5177 5065 10810 10305524000 Workers Compensation 800803 - 400402 400401 5000 800803 10000525000 Unemployment Compensation 39884 - 13599 26285 3410 17207 4314
529999Personnel Services and Benefits Budget Reserve (149000) - (17966) (131034) 1206 - 000
Personnel Total 18100966 - 8893310 9207656 4913 18016897 9954
15
Budget Instructions
bull Budget calendar
bull Management instructions for preparation and submission of budget requests Target budgets
Budget reduction scenarios
Requested budget increases
bull Technical instructions
bull Frequently Asked Questions ndash why do we prepare the budget a certain way
16
Departmental Budget Preparation
Departmental narrative information Vision
Mission
Goals amp Objectives
Additional initiatives and information
Department Name Wastewater DEPARTMENT WEBSITE httpwwwtampagovnetdept_wastewater
VISION AND MISSION The Wastewater Departments vision is to become a world-class utility while protecting the environment We will operate in a cost-effective manner and continually improve our work practices The mission is to provide outstanding wastewater services to our customers while protecting public health and the environment
GOALS AND OBJECTIVES The Wastewater Departments goal is to provide complete and cost-effective service and to respond rapidly to expanding service requirements To achieve its goal the Departments primary objectives include
bull Development tracking and reporting of specific measurable and relevant performance metrics
bull Implementation of an effective and efficient asset management program
bull Expansion of cross-training efforts amongst multi-skilled workforce technicians
bull Improving internal and external communication through the use of modern technologies and
bull Rehabilitation andor replacement of facilities as necessary to maximize reliability and minimize operating costs
CURRENT OPERATIONS AND INITIATIVES In FY2015 the Department will continue with the following initiatives in support of its primary objectives
bull Complete design award contracts and complete construction for rehabilitation of the Krause and Louisiana Pump Stations
bull Design and award additional construction contracts to continue with Departments collection system renewal and replacement program to repair and replace deteriorated force mains and gravity sewers located throughout the collection system and
bull Complete the construction for the replacement of the Orient Road force main
17
Departmental Budget Preparation
bull Link performance measures to strategic outcomes
bull Comprehensive plan
bull Neighborhood plans
bull Developer initiatives
bull Other opportunities
bull City of Tampa Strategic outcomesChanging Economic DNA
Strong Neighborhoods
Safe Streets
Efficient Government
bull Neighborhood Plans InVision Center City Plan
West River Area Plan
18
Departmental Budget Preparation
Performance Measures Linked to organizationrsquos strategic plans Measures effectiveness efficiency and quantity
CITY STRATEGIC PRIORITY 1069974Changing Tampas Economic DNA 1050374Keeping our Streets Safe1050374Strengthen our Neighborhoods 1050374Effective amp Efficient Government
Performance MeasuresActual
FY2013Projected
FY2014Estimated
FY2015Non-Revenue Producing Water () 96 95 95Reclaimed Water Demand (mgd) 331 321 34Call Center - Average Call Wait Time (minuteseconds) 151 150 145Call Center - Calls Abandoned () 104 90 80Meter Reading Accuracy () 997 998 998Hydrants Inspected () 100 100 100
19
Departmental Budget Preparation
bull Outcomes versus inputsbull Presents case for budget request
To administrators and chief executive officerTie to performance outcomes Detailed information at the account level to
support revenue estimates and expenditure requests
bull Non-Department Budgetbull Debt Service Budget
20
Departmental Budget Preparation
Inputs1 Reduction in parking
fund
Outcomes1 Time to empty garage
following performance arts center program ndash 90 minutes
2 Increase in the number and scope of cityrsquos capital improvement program
2 Increase staff for project management office
21
Capital Improvement Program
bull CIP is part of the long- range planning system
bull Guided by comprehensive plan and development plans
bull Available funding
22
Capital Improvement Program
bull Usually five years in scope
bull Incorporate the needsgoals of long-range plansComprehensive planComprehensive Improvement
Element (CIE)
Neighborhood plansinitiatives
bull Replacing older infrastructure or expand for growth
23
Capital Improvement Program
bull Understand limitations and restrictions of funding sources
bull Local Government Financial Information Handbook
Communications Services Tax Local Business Tax Local Government Infrastructure
Surtax Fuel Taxes Local Revenues Impact Fees WaterWastewaterParking
Solid Waste rates Tourist Development Tax Grants Debt Proceeds
24
Capital Improvement ProgramChanging the Community
Changes the communityrsquos fabric
Understand how projects are constructed ndash site visits
25
Capital Improvement ProgramChanging the Community
40th Street Segment Before Construction 40th Street Segment After Construction
Before After
26
Capital Improvement ProgramCapital Cash Flow Model
Ensure that each revenue source is balanced for each year of the CIP
FY2015 FY2016 FY2017 FY2018 FY2019
REVENUESStarting Cash Balance -$ 2169567$ 1805567$ 31567$ 506567$
Special Revenue - Fund Balance 2136033$ Capital Construction - Fund Balance 397534$
Impact Fees Collected 500000$ 500000$ 500000$ 500000$ 500000$ TOTAL REVENUE 3033567$ 2669567$ 2305567$ 531567$ 1006567$
EXPENDITURESTransfersTransfer To Hartline - Impact Fee Contribution 15000$ 15000$ 15000$ 15000$ 15000$ 2 Admin Fee (to General FundTransp Div) 10000$ 10000$ 10000$ 10000$ 10000$
TOTAL TRANSFERS 25000$ 25000$ 25000$ 25000$ 25000$
Capital Projects Westshore Blvd at Gandy Blvd Intersection Improvements 839000$ 839000$ 2249000$ -$ -$ Traffic Signal Westshore Blvd amp Interbay Blvd
TOTAL CIPs 839000$ 839000$ 2249000$ -$ -$
TOTAL EXPENDITURES 864000$ 864000$ 2274000$ 25000$ 25000$
ENDING FUND BALANCE 2169567$ 1805567$ 31567$ 506567$ 981567$
27
Capital Improvement ProgramCapital Cash Flow Model
30200 CIT 30600 LOGT 30508 Interbay Transp Impact
Fee
30509 Westshore
Trans Impact Fee
30510 Central Business Trans
Impact Fee
30511 Central East Trans Impact Fee
30512 North Central Trans
Impact Fee
30513 University
North Trans Impact Fee
30400 FDOT Grants
Other 31351 CP 15
Debt
FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015
Special Revenue Fund Balance 3546000$ 3998086$ 2136033$ 6387605$ 302231$ 2549433$ 7535$ (646041)$ -$ -$ -$ Capital Project Fund Balance 397534$ 1594459$ 11866$ 25338$ 47370$ 345036$ -$ -$ -$ Estimated Revenue 15643255$ 9933036$ 500000$ 500000$ 1500$ 150000$ 10000$ 750000$ 1156750$ 6409000$ 29500000$ Interest 250000$ 900000$ -$ -$
TOTAL REVENUE 19439255$ 14831122$ 3033567$ 8482064$ 315597$ 2724771$ 64905$ 448995$ 1156750$ 6409000$ 29500000$
Transfer to Hartline - Purple Line -$ 200000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Hartline - Impact Fee Contribution GF -$ -$ 15000$ 15000$ 150$ 4500$ 300$ 22500$ -$ -$ -$ 2 Admin Fee - Impact Fees -$ -$ 10000$ 10000$ 30$ 3000$ 200$ 15000$ -$ -$ -$ Other Reservations -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Other Funds 346000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Vehicle Replacement 4000000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service (Estimate) from below 4949407$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Projected CIPs from below 8251000$ 12423358$ 839000$ 3163750$ 315417$ 1480000$ -$ -$ 1156750$ 6409000$ 29500000$
TOTAL LIABILITY 17546407$ 12623358$ 864000$ 3188750$ 315597$ 1487500$ 500$ 37500$ 1156750$ 6409000$ 29500000$
ENDING FUND BALANCE 1892848$ 2207764$ 2169567$ 5293314$ -$ 1237271$ 64405$ 411495$ -$ -$ -$
28
Capital Improvement ProgramCapital Cash Flow Model
Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B$12640000 $1080000 $0 $2710000 $2830000 $3060000 $1190000 $90000 $1480000 $12440000 $200000
Design $1170000 $930000 $240000 $1170000 $0Right of WayLand $0 $0Construction $10420000 $2500000 $2500000 $3000000 $1000000 $1420000 $10420000 $0Construction Engineering $0 $0Project Management $540000 $60000 $90000 $90000 $60000 $90000 $90000 $60000 $540000 $0Other $310000 $90000 $120000 $100000 $310000 $0Equipment $0 $0Public Art $200000 $0 $200000
UnfundedTotal Project Cost
Project CostsFY2015 FY2016 FY2017 FY2018 Total Project
Funding
29
Capital Improvement ProgramSources and Use Statement
bull Project specific
bull One page briefing tool that summarizes all revenues and project funding requirements
SOURCES Available FundingCommunity Investment Tax - Current 3800000$ Community Investment Tax - FY2015 SAF 2000000$ HUD Choice Grant - FY2014 FinRes 2000000NEA Grant - FY2014 FinRes 100000CDBG Funds 500000
TOTAL SOURCES 8400000$
USES RequirementsDesign and Construction
Bro Bowl laser survey and grading -$ Plans and Specs
Phase 1 216000Phase 2 583532
Construction 6948739Total Design and Construction 7748271$
Project overhead 8 (excluding grant funds) 304000$ Contract Administration inspections 187000Printing and bid advertising 0Permit fees 5000Art in Public Places (1 of Design and Construction) 50000
546000$
TOTAL USES 8294271$
Total OverageShortfall 105729$
City of Tampa
Perry Harvey Park Capital BudgetSources and Uses Statement (Version 3)
Budget Office
30
Publishing the Budget Document
bull Presentation mattersbull Follow the guidelines but it is your documentbull GFOA Distinguished Budget Award Program
Policy document Financial plan Operations guide Communications device Reviewed by a three person panel of volunteers with
government budgeting experience
bull Building a Better Budget Document John Fishbein
31
Publishing the Budget Document
Primary users of the budget documentElected officialsSupervisorsPublicRating agencies
32
Presentation to Legislative Bodies
bull How and when you present to the legislative bodies is a local practice
bull Workshops allows for exchange of information bull Allows legislative bodies to ask questions and
provide guidancebull Chief executive officerrsquos budget presentationbull TRIM required public hearings
33
Truth in Millage Process
bull Most important process of the budgetbull E-Trim
34
What is TRIM
bull Purpose is to provide taxpayers transparency in how local taxing authorities propose and approve millage rates as part of the taxing authoritiesrsquo budget adoption process
bull Determine whether there is a tax increase proposed (calculate the rolled-back rate)
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
4
The Budget Office
bull Each governmental agency has established and organized their budget office to meet their needs
bull Vary in size and compositionCentralized budget office with all of the
organizationrsquos analysts assignedCentral core budget office with departmental
analystsBudget function integrated within the finance
departmentoffice
5
The Budget Office
bull Budgeting is a management function bull Budget Officersquos function
Analyze historical trends to better forecast current and future financial outlook
Ensure the organizationrsquos long-term financial health
Prepare reports and review financial transactions
Ensure compliance with GAAP and GASB
6
Planning for the Next Budget Cycle
bull Preparing the budgeting systemTechnology department should be involvedFormatprepare template for new budget yearPrior years financial dataAdoptedcurrent budgetCapital improvement budget
bull Personnel data Validating dataCurrent information correct (pay grade salary salary
date step name benefit information)
7
Planning for the Next Budget Cycle
bull Revenue projectionsState revenue estimating conferences ndash
edrstateflusLocal Government Financial Information
HandbookTrend analysis
8
Planning for the Next Budget Cycle
bull Major eventsleading indicators that will affect the upcoming budgetndash Property taxes
ndash Legislation
ndash Health-carepension costs
ndash RetirementsDROP
ndash Collective bargaining agreementscompensation
bull Chief executive officerrsquos guidance
9
Monitoring Current Year Activities
bull Report to chief executive officer
bull High level ndash major funds and departments
bull Identify problems and potential solutions
bull This yearrsquos performance effects next yearrsquos budget
MONTHLY BUDGET ANALYSIS
General Fund and Utility Tax Fund
CURRENT YEAR (BUDGET VS PROJECTIONS) For the month ending March 2014Revenue Drivers
100 Property Taxes 77 Fines and Forefeits
96 Other Taxes 77 Miscellaneous Income
96 Permits 95 Utility Tax - Electric
100 Intergovernmental 98 Utility Tax - Communication Svs
99 Charges for Services 100 Utility Tax - Water
Thresholds
Rev Exp RevExp Rev Exp
gt100 lt90 90 - 100 lt 90 gt 100
CURRENT YEAR (BUDGET VS PROJECTIONS)Expense Drivers
98 Salaries 93 General Employees Pension
111 Overtime 94 Electric
111 Other Pay
94 Fuel
97 Other Benefits 97 Other Operating
99 Fire amp Police Pension
Thresholds
Rev Exp RevExp Rev Exp
gt100 lt90 90 - 100 lt 90 gt 100
10
Monitoring Current Year Activities
Reports to departmentsCurrent year budget and
actuals
Budget analystrsquos year-end projections
Easy to read and understand
Discussidentifies variances issues to watch
MONTHLY BUDGET ANALYSIS
Water DepartmentCURRENT YEAR (Budget VS Projections)
For the month ending March 2014
Revenue Drivers
98 Total Revenues Total revenues are currently anticipated to be under the budgeted amount by approximately 2 due to combined effects of three month watering restrictions that ended in March 2014 and higher than normal rainfall reducing water demand
Expenditure Drivers
100 Total Personnel Costs Personnel costs are currently anticipated to remain within budget Actual expenses are 49 of the annual budgeted amount
95 Total Operating Costs Operating costs are projected at approximately 95 of budget with anticipated savings in Tampa Bay Water contractual services and chemical usage due to low water demand through March
100 Total Capital Outlay Costs Total expenses are currently anticipated to remain within budget Actual expenses are 38 of the annual budgeted amount
Thresholds
Rev Exp RevExp Rev Exp
gt100 lt90
90 - 100 lt 90 gt 100
Plan The Water Department and Budget Office will continue to monitor revenues and expenses throughout FY2014 with specific focus on water sales personnel Tampa Bay Water contract electricity repairs and maintenance and chemicals
Department The department is in agreement
11
Monitoring Current Year Activities
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
67693 81949 93126 87550 3766994669
Estimate
0 0 0 0 5130527331
Budget
76115 75759 82534 83215 90650
15000
45000
75000
105000
Water Sales Revenue(In Thousands)
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
19172 16274 16979 17414 889330984
Estimate
0 0 0 0 912358716
Budget
19432 16608 16670 17352 18100966
5000
15000
25000
Personnel(In Thousands)
12
Monitoring Current Year Activities
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
3520555848
3783326715
3884955975
39661 1667777005
Estimate
0 0 0 0 2735041495
Budget
48779 43232 45639 47629 46140411
5000
15000
25000
35000
45000
55000
Operating(In Thousands)
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
984 767 671 1317 58974009
Estimate
0 0 0 0 97071291
Budget
989 959 916 1005 1560453
100300500700900
1100130015001700
Capital Outlay(In Thousands)
13
Monitoring Current Year ActivitiesCategory Account Account Description Budget Encumbrance Actual Balance Burn Rate Projected Projected Charges for Services 343301 Water Sales--Wcrwsa--N Blvd (1275000) - (529414) (745586) 4152 (1433000) 11239
343302 Water Sales (90650000) - (37669947) (52980053) 4156 (88975220) 9815343303 Hydrant Rental-City (425000) - - (425000) 000 (425000) 10000343304 Sale of Water Fr Hydrants (100000) - (55224) (44776) 5522 (102000) 10200343305 Hydrants and Fire Line-Billing (550000) - (339398) (210602) 6171 (630000) 11455343306 Rental of Meters (55000) - (32552) (22448) 5919 (56000) 10182343307 Water Meter Test - - - - (100) 343308 TBW Pass Through (1820000) - 30356 (1850356) -167 (1044800) 5741343309 Other Water Services - - - - - 343310 Bad Debt Collections-Water (185000) - (95511) (89489) 5163 (193000) 10432343311 Mdse Jobbing amp Contracting (36000) - (6300) (29700) 1750 (15450) 4292343312 Connection Fees-Meters (1120000) - (471215) (648785) 4207 (1010000) 9018343313 Installation Charges-Meters (650000) - (264161) (385839) 4064 (586000) 9015343315 Connection Fees-Fire Lines (345000) - (237487) (107513) 6884 (479000) 13884343316 Installation Charges-Fire Lines (10000) - (12568) 2568 12568 (10000) 10000343318 Water Application Fees (70000) - (31921) (38079) 4560 (69000) 9857343319 Inspection Fees-Fire Lines (40000) - (27149) (12851) 6787 (60000) 15000343320 Inspection Fees-Main Extension (10000) - (8709) (1291) 8709 (7000) 7000343321 Application Fee-Der Permit (7000) - (1921) (5079) 2744 (1500) 2143
343322Charges From Wastewater For Meter Srvc (400000) - - (400000) 000 (400000) 10000
343324 Reclaimed Water Water Usage (1700000) - (708424) (991576) 4167 (1565000) 9206343325 Reclaimed Water Meter Install Fee (35000) - (9769) (25231) 2791 (19000) 5429343326 Reclaimed Water Connection Fee (2000) - - (2000) 000 (2000) 10000343327 Reclaimed Water Relocation Fee (500) - (510) 10 10200 (1000) 20000
343328Reclaimed Water Water Application Fees (500) - (229) (271) 4580 (300) 6000
343329 Reclaimed Water Inspection Fee (500) - - (500) 000 (500) 10000Charges for Services Total (99486500) - (40472054) (59014446) 4068 (97084870) 9759
14
Monitoring Current Year ActivitiesCategory Account Account Description Budget Encumbrance Actual Balance Burn Rate Projected Projected
Personnel 512000 Regular Salaries and Wages 10519210 - 5061888 5457322 4812 10363342 9852512002 Terminal Leave 82300 - 43452 38848 5280 82300 10000512003 Longevity Awards 189787 - 34896 154891 1839 189787 10000512006 Floating Holiday 45005 - 11736 33269 2608 32037 7119514000 Overtime 781000 - 418185 362815 5354 745000 9539515003 Sick amp Annual Leave Accrual - - - - - 516000 Compensated Annual Leave 694775 - 352858 341917 5079 574572 8270517000 Compensated Sick Leave 416862 - 265143 151719 6360 576632 13833521000 Fica Taxes 696918 - 346198 350720 4968 696612 9996521001 145 Medicare Match 163643 - 81234 82409 4964 163192 9972522000 Retirement Contributions 1966062 - 995136 970926 5062 1976892 10055523000 Life Insurance 34118 - 14361 19757 4209 28892 8468523001 Accidental DampD Insurance 6611 - 3419 3192 5172 6879 10405523002 Employee Health Insurance 1802498 - 863456 939042 4790 1751940 9720523003 Long-Term Disability Insurance 10490 - 5313 5177 5065 10810 10305524000 Workers Compensation 800803 - 400402 400401 5000 800803 10000525000 Unemployment Compensation 39884 - 13599 26285 3410 17207 4314
529999Personnel Services and Benefits Budget Reserve (149000) - (17966) (131034) 1206 - 000
Personnel Total 18100966 - 8893310 9207656 4913 18016897 9954
15
Budget Instructions
bull Budget calendar
bull Management instructions for preparation and submission of budget requests Target budgets
Budget reduction scenarios
Requested budget increases
bull Technical instructions
bull Frequently Asked Questions ndash why do we prepare the budget a certain way
16
Departmental Budget Preparation
Departmental narrative information Vision
Mission
Goals amp Objectives
Additional initiatives and information
Department Name Wastewater DEPARTMENT WEBSITE httpwwwtampagovnetdept_wastewater
VISION AND MISSION The Wastewater Departments vision is to become a world-class utility while protecting the environment We will operate in a cost-effective manner and continually improve our work practices The mission is to provide outstanding wastewater services to our customers while protecting public health and the environment
GOALS AND OBJECTIVES The Wastewater Departments goal is to provide complete and cost-effective service and to respond rapidly to expanding service requirements To achieve its goal the Departments primary objectives include
bull Development tracking and reporting of specific measurable and relevant performance metrics
bull Implementation of an effective and efficient asset management program
bull Expansion of cross-training efforts amongst multi-skilled workforce technicians
bull Improving internal and external communication through the use of modern technologies and
bull Rehabilitation andor replacement of facilities as necessary to maximize reliability and minimize operating costs
CURRENT OPERATIONS AND INITIATIVES In FY2015 the Department will continue with the following initiatives in support of its primary objectives
bull Complete design award contracts and complete construction for rehabilitation of the Krause and Louisiana Pump Stations
bull Design and award additional construction contracts to continue with Departments collection system renewal and replacement program to repair and replace deteriorated force mains and gravity sewers located throughout the collection system and
bull Complete the construction for the replacement of the Orient Road force main
17
Departmental Budget Preparation
bull Link performance measures to strategic outcomes
bull Comprehensive plan
bull Neighborhood plans
bull Developer initiatives
bull Other opportunities
bull City of Tampa Strategic outcomesChanging Economic DNA
Strong Neighborhoods
Safe Streets
Efficient Government
bull Neighborhood Plans InVision Center City Plan
West River Area Plan
18
Departmental Budget Preparation
Performance Measures Linked to organizationrsquos strategic plans Measures effectiveness efficiency and quantity
CITY STRATEGIC PRIORITY 1069974Changing Tampas Economic DNA 1050374Keeping our Streets Safe1050374Strengthen our Neighborhoods 1050374Effective amp Efficient Government
Performance MeasuresActual
FY2013Projected
FY2014Estimated
FY2015Non-Revenue Producing Water () 96 95 95Reclaimed Water Demand (mgd) 331 321 34Call Center - Average Call Wait Time (minuteseconds) 151 150 145Call Center - Calls Abandoned () 104 90 80Meter Reading Accuracy () 997 998 998Hydrants Inspected () 100 100 100
19
Departmental Budget Preparation
bull Outcomes versus inputsbull Presents case for budget request
To administrators and chief executive officerTie to performance outcomes Detailed information at the account level to
support revenue estimates and expenditure requests
bull Non-Department Budgetbull Debt Service Budget
20
Departmental Budget Preparation
Inputs1 Reduction in parking
fund
Outcomes1 Time to empty garage
following performance arts center program ndash 90 minutes
2 Increase in the number and scope of cityrsquos capital improvement program
2 Increase staff for project management office
21
Capital Improvement Program
bull CIP is part of the long- range planning system
bull Guided by comprehensive plan and development plans
bull Available funding
22
Capital Improvement Program
bull Usually five years in scope
bull Incorporate the needsgoals of long-range plansComprehensive planComprehensive Improvement
Element (CIE)
Neighborhood plansinitiatives
bull Replacing older infrastructure or expand for growth
23
Capital Improvement Program
bull Understand limitations and restrictions of funding sources
bull Local Government Financial Information Handbook
Communications Services Tax Local Business Tax Local Government Infrastructure
Surtax Fuel Taxes Local Revenues Impact Fees WaterWastewaterParking
Solid Waste rates Tourist Development Tax Grants Debt Proceeds
24
Capital Improvement ProgramChanging the Community
Changes the communityrsquos fabric
Understand how projects are constructed ndash site visits
25
Capital Improvement ProgramChanging the Community
40th Street Segment Before Construction 40th Street Segment After Construction
Before After
26
Capital Improvement ProgramCapital Cash Flow Model
Ensure that each revenue source is balanced for each year of the CIP
FY2015 FY2016 FY2017 FY2018 FY2019
REVENUESStarting Cash Balance -$ 2169567$ 1805567$ 31567$ 506567$
Special Revenue - Fund Balance 2136033$ Capital Construction - Fund Balance 397534$
Impact Fees Collected 500000$ 500000$ 500000$ 500000$ 500000$ TOTAL REVENUE 3033567$ 2669567$ 2305567$ 531567$ 1006567$
EXPENDITURESTransfersTransfer To Hartline - Impact Fee Contribution 15000$ 15000$ 15000$ 15000$ 15000$ 2 Admin Fee (to General FundTransp Div) 10000$ 10000$ 10000$ 10000$ 10000$
TOTAL TRANSFERS 25000$ 25000$ 25000$ 25000$ 25000$
Capital Projects Westshore Blvd at Gandy Blvd Intersection Improvements 839000$ 839000$ 2249000$ -$ -$ Traffic Signal Westshore Blvd amp Interbay Blvd
TOTAL CIPs 839000$ 839000$ 2249000$ -$ -$
TOTAL EXPENDITURES 864000$ 864000$ 2274000$ 25000$ 25000$
ENDING FUND BALANCE 2169567$ 1805567$ 31567$ 506567$ 981567$
27
Capital Improvement ProgramCapital Cash Flow Model
30200 CIT 30600 LOGT 30508 Interbay Transp Impact
Fee
30509 Westshore
Trans Impact Fee
30510 Central Business Trans
Impact Fee
30511 Central East Trans Impact Fee
30512 North Central Trans
Impact Fee
30513 University
North Trans Impact Fee
30400 FDOT Grants
Other 31351 CP 15
Debt
FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015
Special Revenue Fund Balance 3546000$ 3998086$ 2136033$ 6387605$ 302231$ 2549433$ 7535$ (646041)$ -$ -$ -$ Capital Project Fund Balance 397534$ 1594459$ 11866$ 25338$ 47370$ 345036$ -$ -$ -$ Estimated Revenue 15643255$ 9933036$ 500000$ 500000$ 1500$ 150000$ 10000$ 750000$ 1156750$ 6409000$ 29500000$ Interest 250000$ 900000$ -$ -$
TOTAL REVENUE 19439255$ 14831122$ 3033567$ 8482064$ 315597$ 2724771$ 64905$ 448995$ 1156750$ 6409000$ 29500000$
Transfer to Hartline - Purple Line -$ 200000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Hartline - Impact Fee Contribution GF -$ -$ 15000$ 15000$ 150$ 4500$ 300$ 22500$ -$ -$ -$ 2 Admin Fee - Impact Fees -$ -$ 10000$ 10000$ 30$ 3000$ 200$ 15000$ -$ -$ -$ Other Reservations -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Other Funds 346000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Vehicle Replacement 4000000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service (Estimate) from below 4949407$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Projected CIPs from below 8251000$ 12423358$ 839000$ 3163750$ 315417$ 1480000$ -$ -$ 1156750$ 6409000$ 29500000$
TOTAL LIABILITY 17546407$ 12623358$ 864000$ 3188750$ 315597$ 1487500$ 500$ 37500$ 1156750$ 6409000$ 29500000$
ENDING FUND BALANCE 1892848$ 2207764$ 2169567$ 5293314$ -$ 1237271$ 64405$ 411495$ -$ -$ -$
28
Capital Improvement ProgramCapital Cash Flow Model
Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B$12640000 $1080000 $0 $2710000 $2830000 $3060000 $1190000 $90000 $1480000 $12440000 $200000
Design $1170000 $930000 $240000 $1170000 $0Right of WayLand $0 $0Construction $10420000 $2500000 $2500000 $3000000 $1000000 $1420000 $10420000 $0Construction Engineering $0 $0Project Management $540000 $60000 $90000 $90000 $60000 $90000 $90000 $60000 $540000 $0Other $310000 $90000 $120000 $100000 $310000 $0Equipment $0 $0Public Art $200000 $0 $200000
UnfundedTotal Project Cost
Project CostsFY2015 FY2016 FY2017 FY2018 Total Project
Funding
29
Capital Improvement ProgramSources and Use Statement
bull Project specific
bull One page briefing tool that summarizes all revenues and project funding requirements
SOURCES Available FundingCommunity Investment Tax - Current 3800000$ Community Investment Tax - FY2015 SAF 2000000$ HUD Choice Grant - FY2014 FinRes 2000000NEA Grant - FY2014 FinRes 100000CDBG Funds 500000
TOTAL SOURCES 8400000$
USES RequirementsDesign and Construction
Bro Bowl laser survey and grading -$ Plans and Specs
Phase 1 216000Phase 2 583532
Construction 6948739Total Design and Construction 7748271$
Project overhead 8 (excluding grant funds) 304000$ Contract Administration inspections 187000Printing and bid advertising 0Permit fees 5000Art in Public Places (1 of Design and Construction) 50000
546000$
TOTAL USES 8294271$
Total OverageShortfall 105729$
City of Tampa
Perry Harvey Park Capital BudgetSources and Uses Statement (Version 3)
Budget Office
30
Publishing the Budget Document
bull Presentation mattersbull Follow the guidelines but it is your documentbull GFOA Distinguished Budget Award Program
Policy document Financial plan Operations guide Communications device Reviewed by a three person panel of volunteers with
government budgeting experience
bull Building a Better Budget Document John Fishbein
31
Publishing the Budget Document
Primary users of the budget documentElected officialsSupervisorsPublicRating agencies
32
Presentation to Legislative Bodies
bull How and when you present to the legislative bodies is a local practice
bull Workshops allows for exchange of information bull Allows legislative bodies to ask questions and
provide guidancebull Chief executive officerrsquos budget presentationbull TRIM required public hearings
33
Truth in Millage Process
bull Most important process of the budgetbull E-Trim
34
What is TRIM
bull Purpose is to provide taxpayers transparency in how local taxing authorities propose and approve millage rates as part of the taxing authoritiesrsquo budget adoption process
bull Determine whether there is a tax increase proposed (calculate the rolled-back rate)
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
5
The Budget Office
bull Budgeting is a management function bull Budget Officersquos function
Analyze historical trends to better forecast current and future financial outlook
Ensure the organizationrsquos long-term financial health
Prepare reports and review financial transactions
Ensure compliance with GAAP and GASB
6
Planning for the Next Budget Cycle
bull Preparing the budgeting systemTechnology department should be involvedFormatprepare template for new budget yearPrior years financial dataAdoptedcurrent budgetCapital improvement budget
bull Personnel data Validating dataCurrent information correct (pay grade salary salary
date step name benefit information)
7
Planning for the Next Budget Cycle
bull Revenue projectionsState revenue estimating conferences ndash
edrstateflusLocal Government Financial Information
HandbookTrend analysis
8
Planning for the Next Budget Cycle
bull Major eventsleading indicators that will affect the upcoming budgetndash Property taxes
ndash Legislation
ndash Health-carepension costs
ndash RetirementsDROP
ndash Collective bargaining agreementscompensation
bull Chief executive officerrsquos guidance
9
Monitoring Current Year Activities
bull Report to chief executive officer
bull High level ndash major funds and departments
bull Identify problems and potential solutions
bull This yearrsquos performance effects next yearrsquos budget
MONTHLY BUDGET ANALYSIS
General Fund and Utility Tax Fund
CURRENT YEAR (BUDGET VS PROJECTIONS) For the month ending March 2014Revenue Drivers
100 Property Taxes 77 Fines and Forefeits
96 Other Taxes 77 Miscellaneous Income
96 Permits 95 Utility Tax - Electric
100 Intergovernmental 98 Utility Tax - Communication Svs
99 Charges for Services 100 Utility Tax - Water
Thresholds
Rev Exp RevExp Rev Exp
gt100 lt90 90 - 100 lt 90 gt 100
CURRENT YEAR (BUDGET VS PROJECTIONS)Expense Drivers
98 Salaries 93 General Employees Pension
111 Overtime 94 Electric
111 Other Pay
94 Fuel
97 Other Benefits 97 Other Operating
99 Fire amp Police Pension
Thresholds
Rev Exp RevExp Rev Exp
gt100 lt90 90 - 100 lt 90 gt 100
10
Monitoring Current Year Activities
Reports to departmentsCurrent year budget and
actuals
Budget analystrsquos year-end projections
Easy to read and understand
Discussidentifies variances issues to watch
MONTHLY BUDGET ANALYSIS
Water DepartmentCURRENT YEAR (Budget VS Projections)
For the month ending March 2014
Revenue Drivers
98 Total Revenues Total revenues are currently anticipated to be under the budgeted amount by approximately 2 due to combined effects of three month watering restrictions that ended in March 2014 and higher than normal rainfall reducing water demand
Expenditure Drivers
100 Total Personnel Costs Personnel costs are currently anticipated to remain within budget Actual expenses are 49 of the annual budgeted amount
95 Total Operating Costs Operating costs are projected at approximately 95 of budget with anticipated savings in Tampa Bay Water contractual services and chemical usage due to low water demand through March
100 Total Capital Outlay Costs Total expenses are currently anticipated to remain within budget Actual expenses are 38 of the annual budgeted amount
Thresholds
Rev Exp RevExp Rev Exp
gt100 lt90
90 - 100 lt 90 gt 100
Plan The Water Department and Budget Office will continue to monitor revenues and expenses throughout FY2014 with specific focus on water sales personnel Tampa Bay Water contract electricity repairs and maintenance and chemicals
Department The department is in agreement
11
Monitoring Current Year Activities
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
67693 81949 93126 87550 3766994669
Estimate
0 0 0 0 5130527331
Budget
76115 75759 82534 83215 90650
15000
45000
75000
105000
Water Sales Revenue(In Thousands)
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
19172 16274 16979 17414 889330984
Estimate
0 0 0 0 912358716
Budget
19432 16608 16670 17352 18100966
5000
15000
25000
Personnel(In Thousands)
12
Monitoring Current Year Activities
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
3520555848
3783326715
3884955975
39661 1667777005
Estimate
0 0 0 0 2735041495
Budget
48779 43232 45639 47629 46140411
5000
15000
25000
35000
45000
55000
Operating(In Thousands)
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
984 767 671 1317 58974009
Estimate
0 0 0 0 97071291
Budget
989 959 916 1005 1560453
100300500700900
1100130015001700
Capital Outlay(In Thousands)
13
Monitoring Current Year ActivitiesCategory Account Account Description Budget Encumbrance Actual Balance Burn Rate Projected Projected Charges for Services 343301 Water Sales--Wcrwsa--N Blvd (1275000) - (529414) (745586) 4152 (1433000) 11239
343302 Water Sales (90650000) - (37669947) (52980053) 4156 (88975220) 9815343303 Hydrant Rental-City (425000) - - (425000) 000 (425000) 10000343304 Sale of Water Fr Hydrants (100000) - (55224) (44776) 5522 (102000) 10200343305 Hydrants and Fire Line-Billing (550000) - (339398) (210602) 6171 (630000) 11455343306 Rental of Meters (55000) - (32552) (22448) 5919 (56000) 10182343307 Water Meter Test - - - - (100) 343308 TBW Pass Through (1820000) - 30356 (1850356) -167 (1044800) 5741343309 Other Water Services - - - - - 343310 Bad Debt Collections-Water (185000) - (95511) (89489) 5163 (193000) 10432343311 Mdse Jobbing amp Contracting (36000) - (6300) (29700) 1750 (15450) 4292343312 Connection Fees-Meters (1120000) - (471215) (648785) 4207 (1010000) 9018343313 Installation Charges-Meters (650000) - (264161) (385839) 4064 (586000) 9015343315 Connection Fees-Fire Lines (345000) - (237487) (107513) 6884 (479000) 13884343316 Installation Charges-Fire Lines (10000) - (12568) 2568 12568 (10000) 10000343318 Water Application Fees (70000) - (31921) (38079) 4560 (69000) 9857343319 Inspection Fees-Fire Lines (40000) - (27149) (12851) 6787 (60000) 15000343320 Inspection Fees-Main Extension (10000) - (8709) (1291) 8709 (7000) 7000343321 Application Fee-Der Permit (7000) - (1921) (5079) 2744 (1500) 2143
343322Charges From Wastewater For Meter Srvc (400000) - - (400000) 000 (400000) 10000
343324 Reclaimed Water Water Usage (1700000) - (708424) (991576) 4167 (1565000) 9206343325 Reclaimed Water Meter Install Fee (35000) - (9769) (25231) 2791 (19000) 5429343326 Reclaimed Water Connection Fee (2000) - - (2000) 000 (2000) 10000343327 Reclaimed Water Relocation Fee (500) - (510) 10 10200 (1000) 20000
343328Reclaimed Water Water Application Fees (500) - (229) (271) 4580 (300) 6000
343329 Reclaimed Water Inspection Fee (500) - - (500) 000 (500) 10000Charges for Services Total (99486500) - (40472054) (59014446) 4068 (97084870) 9759
14
Monitoring Current Year ActivitiesCategory Account Account Description Budget Encumbrance Actual Balance Burn Rate Projected Projected
Personnel 512000 Regular Salaries and Wages 10519210 - 5061888 5457322 4812 10363342 9852512002 Terminal Leave 82300 - 43452 38848 5280 82300 10000512003 Longevity Awards 189787 - 34896 154891 1839 189787 10000512006 Floating Holiday 45005 - 11736 33269 2608 32037 7119514000 Overtime 781000 - 418185 362815 5354 745000 9539515003 Sick amp Annual Leave Accrual - - - - - 516000 Compensated Annual Leave 694775 - 352858 341917 5079 574572 8270517000 Compensated Sick Leave 416862 - 265143 151719 6360 576632 13833521000 Fica Taxes 696918 - 346198 350720 4968 696612 9996521001 145 Medicare Match 163643 - 81234 82409 4964 163192 9972522000 Retirement Contributions 1966062 - 995136 970926 5062 1976892 10055523000 Life Insurance 34118 - 14361 19757 4209 28892 8468523001 Accidental DampD Insurance 6611 - 3419 3192 5172 6879 10405523002 Employee Health Insurance 1802498 - 863456 939042 4790 1751940 9720523003 Long-Term Disability Insurance 10490 - 5313 5177 5065 10810 10305524000 Workers Compensation 800803 - 400402 400401 5000 800803 10000525000 Unemployment Compensation 39884 - 13599 26285 3410 17207 4314
529999Personnel Services and Benefits Budget Reserve (149000) - (17966) (131034) 1206 - 000
Personnel Total 18100966 - 8893310 9207656 4913 18016897 9954
15
Budget Instructions
bull Budget calendar
bull Management instructions for preparation and submission of budget requests Target budgets
Budget reduction scenarios
Requested budget increases
bull Technical instructions
bull Frequently Asked Questions ndash why do we prepare the budget a certain way
16
Departmental Budget Preparation
Departmental narrative information Vision
Mission
Goals amp Objectives
Additional initiatives and information
Department Name Wastewater DEPARTMENT WEBSITE httpwwwtampagovnetdept_wastewater
VISION AND MISSION The Wastewater Departments vision is to become a world-class utility while protecting the environment We will operate in a cost-effective manner and continually improve our work practices The mission is to provide outstanding wastewater services to our customers while protecting public health and the environment
GOALS AND OBJECTIVES The Wastewater Departments goal is to provide complete and cost-effective service and to respond rapidly to expanding service requirements To achieve its goal the Departments primary objectives include
bull Development tracking and reporting of specific measurable and relevant performance metrics
bull Implementation of an effective and efficient asset management program
bull Expansion of cross-training efforts amongst multi-skilled workforce technicians
bull Improving internal and external communication through the use of modern technologies and
bull Rehabilitation andor replacement of facilities as necessary to maximize reliability and minimize operating costs
CURRENT OPERATIONS AND INITIATIVES In FY2015 the Department will continue with the following initiatives in support of its primary objectives
bull Complete design award contracts and complete construction for rehabilitation of the Krause and Louisiana Pump Stations
bull Design and award additional construction contracts to continue with Departments collection system renewal and replacement program to repair and replace deteriorated force mains and gravity sewers located throughout the collection system and
bull Complete the construction for the replacement of the Orient Road force main
17
Departmental Budget Preparation
bull Link performance measures to strategic outcomes
bull Comprehensive plan
bull Neighborhood plans
bull Developer initiatives
bull Other opportunities
bull City of Tampa Strategic outcomesChanging Economic DNA
Strong Neighborhoods
Safe Streets
Efficient Government
bull Neighborhood Plans InVision Center City Plan
West River Area Plan
18
Departmental Budget Preparation
Performance Measures Linked to organizationrsquos strategic plans Measures effectiveness efficiency and quantity
CITY STRATEGIC PRIORITY 1069974Changing Tampas Economic DNA 1050374Keeping our Streets Safe1050374Strengthen our Neighborhoods 1050374Effective amp Efficient Government
Performance MeasuresActual
FY2013Projected
FY2014Estimated
FY2015Non-Revenue Producing Water () 96 95 95Reclaimed Water Demand (mgd) 331 321 34Call Center - Average Call Wait Time (minuteseconds) 151 150 145Call Center - Calls Abandoned () 104 90 80Meter Reading Accuracy () 997 998 998Hydrants Inspected () 100 100 100
19
Departmental Budget Preparation
bull Outcomes versus inputsbull Presents case for budget request
To administrators and chief executive officerTie to performance outcomes Detailed information at the account level to
support revenue estimates and expenditure requests
bull Non-Department Budgetbull Debt Service Budget
20
Departmental Budget Preparation
Inputs1 Reduction in parking
fund
Outcomes1 Time to empty garage
following performance arts center program ndash 90 minutes
2 Increase in the number and scope of cityrsquos capital improvement program
2 Increase staff for project management office
21
Capital Improvement Program
bull CIP is part of the long- range planning system
bull Guided by comprehensive plan and development plans
bull Available funding
22
Capital Improvement Program
bull Usually five years in scope
bull Incorporate the needsgoals of long-range plansComprehensive planComprehensive Improvement
Element (CIE)
Neighborhood plansinitiatives
bull Replacing older infrastructure or expand for growth
23
Capital Improvement Program
bull Understand limitations and restrictions of funding sources
bull Local Government Financial Information Handbook
Communications Services Tax Local Business Tax Local Government Infrastructure
Surtax Fuel Taxes Local Revenues Impact Fees WaterWastewaterParking
Solid Waste rates Tourist Development Tax Grants Debt Proceeds
24
Capital Improvement ProgramChanging the Community
Changes the communityrsquos fabric
Understand how projects are constructed ndash site visits
25
Capital Improvement ProgramChanging the Community
40th Street Segment Before Construction 40th Street Segment After Construction
Before After
26
Capital Improvement ProgramCapital Cash Flow Model
Ensure that each revenue source is balanced for each year of the CIP
FY2015 FY2016 FY2017 FY2018 FY2019
REVENUESStarting Cash Balance -$ 2169567$ 1805567$ 31567$ 506567$
Special Revenue - Fund Balance 2136033$ Capital Construction - Fund Balance 397534$
Impact Fees Collected 500000$ 500000$ 500000$ 500000$ 500000$ TOTAL REVENUE 3033567$ 2669567$ 2305567$ 531567$ 1006567$
EXPENDITURESTransfersTransfer To Hartline - Impact Fee Contribution 15000$ 15000$ 15000$ 15000$ 15000$ 2 Admin Fee (to General FundTransp Div) 10000$ 10000$ 10000$ 10000$ 10000$
TOTAL TRANSFERS 25000$ 25000$ 25000$ 25000$ 25000$
Capital Projects Westshore Blvd at Gandy Blvd Intersection Improvements 839000$ 839000$ 2249000$ -$ -$ Traffic Signal Westshore Blvd amp Interbay Blvd
TOTAL CIPs 839000$ 839000$ 2249000$ -$ -$
TOTAL EXPENDITURES 864000$ 864000$ 2274000$ 25000$ 25000$
ENDING FUND BALANCE 2169567$ 1805567$ 31567$ 506567$ 981567$
27
Capital Improvement ProgramCapital Cash Flow Model
30200 CIT 30600 LOGT 30508 Interbay Transp Impact
Fee
30509 Westshore
Trans Impact Fee
30510 Central Business Trans
Impact Fee
30511 Central East Trans Impact Fee
30512 North Central Trans
Impact Fee
30513 University
North Trans Impact Fee
30400 FDOT Grants
Other 31351 CP 15
Debt
FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015
Special Revenue Fund Balance 3546000$ 3998086$ 2136033$ 6387605$ 302231$ 2549433$ 7535$ (646041)$ -$ -$ -$ Capital Project Fund Balance 397534$ 1594459$ 11866$ 25338$ 47370$ 345036$ -$ -$ -$ Estimated Revenue 15643255$ 9933036$ 500000$ 500000$ 1500$ 150000$ 10000$ 750000$ 1156750$ 6409000$ 29500000$ Interest 250000$ 900000$ -$ -$
TOTAL REVENUE 19439255$ 14831122$ 3033567$ 8482064$ 315597$ 2724771$ 64905$ 448995$ 1156750$ 6409000$ 29500000$
Transfer to Hartline - Purple Line -$ 200000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Hartline - Impact Fee Contribution GF -$ -$ 15000$ 15000$ 150$ 4500$ 300$ 22500$ -$ -$ -$ 2 Admin Fee - Impact Fees -$ -$ 10000$ 10000$ 30$ 3000$ 200$ 15000$ -$ -$ -$ Other Reservations -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Other Funds 346000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Vehicle Replacement 4000000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service (Estimate) from below 4949407$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Projected CIPs from below 8251000$ 12423358$ 839000$ 3163750$ 315417$ 1480000$ -$ -$ 1156750$ 6409000$ 29500000$
TOTAL LIABILITY 17546407$ 12623358$ 864000$ 3188750$ 315597$ 1487500$ 500$ 37500$ 1156750$ 6409000$ 29500000$
ENDING FUND BALANCE 1892848$ 2207764$ 2169567$ 5293314$ -$ 1237271$ 64405$ 411495$ -$ -$ -$
28
Capital Improvement ProgramCapital Cash Flow Model
Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B$12640000 $1080000 $0 $2710000 $2830000 $3060000 $1190000 $90000 $1480000 $12440000 $200000
Design $1170000 $930000 $240000 $1170000 $0Right of WayLand $0 $0Construction $10420000 $2500000 $2500000 $3000000 $1000000 $1420000 $10420000 $0Construction Engineering $0 $0Project Management $540000 $60000 $90000 $90000 $60000 $90000 $90000 $60000 $540000 $0Other $310000 $90000 $120000 $100000 $310000 $0Equipment $0 $0Public Art $200000 $0 $200000
UnfundedTotal Project Cost
Project CostsFY2015 FY2016 FY2017 FY2018 Total Project
Funding
29
Capital Improvement ProgramSources and Use Statement
bull Project specific
bull One page briefing tool that summarizes all revenues and project funding requirements
SOURCES Available FundingCommunity Investment Tax - Current 3800000$ Community Investment Tax - FY2015 SAF 2000000$ HUD Choice Grant - FY2014 FinRes 2000000NEA Grant - FY2014 FinRes 100000CDBG Funds 500000
TOTAL SOURCES 8400000$
USES RequirementsDesign and Construction
Bro Bowl laser survey and grading -$ Plans and Specs
Phase 1 216000Phase 2 583532
Construction 6948739Total Design and Construction 7748271$
Project overhead 8 (excluding grant funds) 304000$ Contract Administration inspections 187000Printing and bid advertising 0Permit fees 5000Art in Public Places (1 of Design and Construction) 50000
546000$
TOTAL USES 8294271$
Total OverageShortfall 105729$
City of Tampa
Perry Harvey Park Capital BudgetSources and Uses Statement (Version 3)
Budget Office
30
Publishing the Budget Document
bull Presentation mattersbull Follow the guidelines but it is your documentbull GFOA Distinguished Budget Award Program
Policy document Financial plan Operations guide Communications device Reviewed by a three person panel of volunteers with
government budgeting experience
bull Building a Better Budget Document John Fishbein
31
Publishing the Budget Document
Primary users of the budget documentElected officialsSupervisorsPublicRating agencies
32
Presentation to Legislative Bodies
bull How and when you present to the legislative bodies is a local practice
bull Workshops allows for exchange of information bull Allows legislative bodies to ask questions and
provide guidancebull Chief executive officerrsquos budget presentationbull TRIM required public hearings
33
Truth in Millage Process
bull Most important process of the budgetbull E-Trim
34
What is TRIM
bull Purpose is to provide taxpayers transparency in how local taxing authorities propose and approve millage rates as part of the taxing authoritiesrsquo budget adoption process
bull Determine whether there is a tax increase proposed (calculate the rolled-back rate)
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
6
Planning for the Next Budget Cycle
bull Preparing the budgeting systemTechnology department should be involvedFormatprepare template for new budget yearPrior years financial dataAdoptedcurrent budgetCapital improvement budget
bull Personnel data Validating dataCurrent information correct (pay grade salary salary
date step name benefit information)
7
Planning for the Next Budget Cycle
bull Revenue projectionsState revenue estimating conferences ndash
edrstateflusLocal Government Financial Information
HandbookTrend analysis
8
Planning for the Next Budget Cycle
bull Major eventsleading indicators that will affect the upcoming budgetndash Property taxes
ndash Legislation
ndash Health-carepension costs
ndash RetirementsDROP
ndash Collective bargaining agreementscompensation
bull Chief executive officerrsquos guidance
9
Monitoring Current Year Activities
bull Report to chief executive officer
bull High level ndash major funds and departments
bull Identify problems and potential solutions
bull This yearrsquos performance effects next yearrsquos budget
MONTHLY BUDGET ANALYSIS
General Fund and Utility Tax Fund
CURRENT YEAR (BUDGET VS PROJECTIONS) For the month ending March 2014Revenue Drivers
100 Property Taxes 77 Fines and Forefeits
96 Other Taxes 77 Miscellaneous Income
96 Permits 95 Utility Tax - Electric
100 Intergovernmental 98 Utility Tax - Communication Svs
99 Charges for Services 100 Utility Tax - Water
Thresholds
Rev Exp RevExp Rev Exp
gt100 lt90 90 - 100 lt 90 gt 100
CURRENT YEAR (BUDGET VS PROJECTIONS)Expense Drivers
98 Salaries 93 General Employees Pension
111 Overtime 94 Electric
111 Other Pay
94 Fuel
97 Other Benefits 97 Other Operating
99 Fire amp Police Pension
Thresholds
Rev Exp RevExp Rev Exp
gt100 lt90 90 - 100 lt 90 gt 100
10
Monitoring Current Year Activities
Reports to departmentsCurrent year budget and
actuals
Budget analystrsquos year-end projections
Easy to read and understand
Discussidentifies variances issues to watch
MONTHLY BUDGET ANALYSIS
Water DepartmentCURRENT YEAR (Budget VS Projections)
For the month ending March 2014
Revenue Drivers
98 Total Revenues Total revenues are currently anticipated to be under the budgeted amount by approximately 2 due to combined effects of three month watering restrictions that ended in March 2014 and higher than normal rainfall reducing water demand
Expenditure Drivers
100 Total Personnel Costs Personnel costs are currently anticipated to remain within budget Actual expenses are 49 of the annual budgeted amount
95 Total Operating Costs Operating costs are projected at approximately 95 of budget with anticipated savings in Tampa Bay Water contractual services and chemical usage due to low water demand through March
100 Total Capital Outlay Costs Total expenses are currently anticipated to remain within budget Actual expenses are 38 of the annual budgeted amount
Thresholds
Rev Exp RevExp Rev Exp
gt100 lt90
90 - 100 lt 90 gt 100
Plan The Water Department and Budget Office will continue to monitor revenues and expenses throughout FY2014 with specific focus on water sales personnel Tampa Bay Water contract electricity repairs and maintenance and chemicals
Department The department is in agreement
11
Monitoring Current Year Activities
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
67693 81949 93126 87550 3766994669
Estimate
0 0 0 0 5130527331
Budget
76115 75759 82534 83215 90650
15000
45000
75000
105000
Water Sales Revenue(In Thousands)
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
19172 16274 16979 17414 889330984
Estimate
0 0 0 0 912358716
Budget
19432 16608 16670 17352 18100966
5000
15000
25000
Personnel(In Thousands)
12
Monitoring Current Year Activities
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
3520555848
3783326715
3884955975
39661 1667777005
Estimate
0 0 0 0 2735041495
Budget
48779 43232 45639 47629 46140411
5000
15000
25000
35000
45000
55000
Operating(In Thousands)
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
984 767 671 1317 58974009
Estimate
0 0 0 0 97071291
Budget
989 959 916 1005 1560453
100300500700900
1100130015001700
Capital Outlay(In Thousands)
13
Monitoring Current Year ActivitiesCategory Account Account Description Budget Encumbrance Actual Balance Burn Rate Projected Projected Charges for Services 343301 Water Sales--Wcrwsa--N Blvd (1275000) - (529414) (745586) 4152 (1433000) 11239
343302 Water Sales (90650000) - (37669947) (52980053) 4156 (88975220) 9815343303 Hydrant Rental-City (425000) - - (425000) 000 (425000) 10000343304 Sale of Water Fr Hydrants (100000) - (55224) (44776) 5522 (102000) 10200343305 Hydrants and Fire Line-Billing (550000) - (339398) (210602) 6171 (630000) 11455343306 Rental of Meters (55000) - (32552) (22448) 5919 (56000) 10182343307 Water Meter Test - - - - (100) 343308 TBW Pass Through (1820000) - 30356 (1850356) -167 (1044800) 5741343309 Other Water Services - - - - - 343310 Bad Debt Collections-Water (185000) - (95511) (89489) 5163 (193000) 10432343311 Mdse Jobbing amp Contracting (36000) - (6300) (29700) 1750 (15450) 4292343312 Connection Fees-Meters (1120000) - (471215) (648785) 4207 (1010000) 9018343313 Installation Charges-Meters (650000) - (264161) (385839) 4064 (586000) 9015343315 Connection Fees-Fire Lines (345000) - (237487) (107513) 6884 (479000) 13884343316 Installation Charges-Fire Lines (10000) - (12568) 2568 12568 (10000) 10000343318 Water Application Fees (70000) - (31921) (38079) 4560 (69000) 9857343319 Inspection Fees-Fire Lines (40000) - (27149) (12851) 6787 (60000) 15000343320 Inspection Fees-Main Extension (10000) - (8709) (1291) 8709 (7000) 7000343321 Application Fee-Der Permit (7000) - (1921) (5079) 2744 (1500) 2143
343322Charges From Wastewater For Meter Srvc (400000) - - (400000) 000 (400000) 10000
343324 Reclaimed Water Water Usage (1700000) - (708424) (991576) 4167 (1565000) 9206343325 Reclaimed Water Meter Install Fee (35000) - (9769) (25231) 2791 (19000) 5429343326 Reclaimed Water Connection Fee (2000) - - (2000) 000 (2000) 10000343327 Reclaimed Water Relocation Fee (500) - (510) 10 10200 (1000) 20000
343328Reclaimed Water Water Application Fees (500) - (229) (271) 4580 (300) 6000
343329 Reclaimed Water Inspection Fee (500) - - (500) 000 (500) 10000Charges for Services Total (99486500) - (40472054) (59014446) 4068 (97084870) 9759
14
Monitoring Current Year ActivitiesCategory Account Account Description Budget Encumbrance Actual Balance Burn Rate Projected Projected
Personnel 512000 Regular Salaries and Wages 10519210 - 5061888 5457322 4812 10363342 9852512002 Terminal Leave 82300 - 43452 38848 5280 82300 10000512003 Longevity Awards 189787 - 34896 154891 1839 189787 10000512006 Floating Holiday 45005 - 11736 33269 2608 32037 7119514000 Overtime 781000 - 418185 362815 5354 745000 9539515003 Sick amp Annual Leave Accrual - - - - - 516000 Compensated Annual Leave 694775 - 352858 341917 5079 574572 8270517000 Compensated Sick Leave 416862 - 265143 151719 6360 576632 13833521000 Fica Taxes 696918 - 346198 350720 4968 696612 9996521001 145 Medicare Match 163643 - 81234 82409 4964 163192 9972522000 Retirement Contributions 1966062 - 995136 970926 5062 1976892 10055523000 Life Insurance 34118 - 14361 19757 4209 28892 8468523001 Accidental DampD Insurance 6611 - 3419 3192 5172 6879 10405523002 Employee Health Insurance 1802498 - 863456 939042 4790 1751940 9720523003 Long-Term Disability Insurance 10490 - 5313 5177 5065 10810 10305524000 Workers Compensation 800803 - 400402 400401 5000 800803 10000525000 Unemployment Compensation 39884 - 13599 26285 3410 17207 4314
529999Personnel Services and Benefits Budget Reserve (149000) - (17966) (131034) 1206 - 000
Personnel Total 18100966 - 8893310 9207656 4913 18016897 9954
15
Budget Instructions
bull Budget calendar
bull Management instructions for preparation and submission of budget requests Target budgets
Budget reduction scenarios
Requested budget increases
bull Technical instructions
bull Frequently Asked Questions ndash why do we prepare the budget a certain way
16
Departmental Budget Preparation
Departmental narrative information Vision
Mission
Goals amp Objectives
Additional initiatives and information
Department Name Wastewater DEPARTMENT WEBSITE httpwwwtampagovnetdept_wastewater
VISION AND MISSION The Wastewater Departments vision is to become a world-class utility while protecting the environment We will operate in a cost-effective manner and continually improve our work practices The mission is to provide outstanding wastewater services to our customers while protecting public health and the environment
GOALS AND OBJECTIVES The Wastewater Departments goal is to provide complete and cost-effective service and to respond rapidly to expanding service requirements To achieve its goal the Departments primary objectives include
bull Development tracking and reporting of specific measurable and relevant performance metrics
bull Implementation of an effective and efficient asset management program
bull Expansion of cross-training efforts amongst multi-skilled workforce technicians
bull Improving internal and external communication through the use of modern technologies and
bull Rehabilitation andor replacement of facilities as necessary to maximize reliability and minimize operating costs
CURRENT OPERATIONS AND INITIATIVES In FY2015 the Department will continue with the following initiatives in support of its primary objectives
bull Complete design award contracts and complete construction for rehabilitation of the Krause and Louisiana Pump Stations
bull Design and award additional construction contracts to continue with Departments collection system renewal and replacement program to repair and replace deteriorated force mains and gravity sewers located throughout the collection system and
bull Complete the construction for the replacement of the Orient Road force main
17
Departmental Budget Preparation
bull Link performance measures to strategic outcomes
bull Comprehensive plan
bull Neighborhood plans
bull Developer initiatives
bull Other opportunities
bull City of Tampa Strategic outcomesChanging Economic DNA
Strong Neighborhoods
Safe Streets
Efficient Government
bull Neighborhood Plans InVision Center City Plan
West River Area Plan
18
Departmental Budget Preparation
Performance Measures Linked to organizationrsquos strategic plans Measures effectiveness efficiency and quantity
CITY STRATEGIC PRIORITY 1069974Changing Tampas Economic DNA 1050374Keeping our Streets Safe1050374Strengthen our Neighborhoods 1050374Effective amp Efficient Government
Performance MeasuresActual
FY2013Projected
FY2014Estimated
FY2015Non-Revenue Producing Water () 96 95 95Reclaimed Water Demand (mgd) 331 321 34Call Center - Average Call Wait Time (minuteseconds) 151 150 145Call Center - Calls Abandoned () 104 90 80Meter Reading Accuracy () 997 998 998Hydrants Inspected () 100 100 100
19
Departmental Budget Preparation
bull Outcomes versus inputsbull Presents case for budget request
To administrators and chief executive officerTie to performance outcomes Detailed information at the account level to
support revenue estimates and expenditure requests
bull Non-Department Budgetbull Debt Service Budget
20
Departmental Budget Preparation
Inputs1 Reduction in parking
fund
Outcomes1 Time to empty garage
following performance arts center program ndash 90 minutes
2 Increase in the number and scope of cityrsquos capital improvement program
2 Increase staff for project management office
21
Capital Improvement Program
bull CIP is part of the long- range planning system
bull Guided by comprehensive plan and development plans
bull Available funding
22
Capital Improvement Program
bull Usually five years in scope
bull Incorporate the needsgoals of long-range plansComprehensive planComprehensive Improvement
Element (CIE)
Neighborhood plansinitiatives
bull Replacing older infrastructure or expand for growth
23
Capital Improvement Program
bull Understand limitations and restrictions of funding sources
bull Local Government Financial Information Handbook
Communications Services Tax Local Business Tax Local Government Infrastructure
Surtax Fuel Taxes Local Revenues Impact Fees WaterWastewaterParking
Solid Waste rates Tourist Development Tax Grants Debt Proceeds
24
Capital Improvement ProgramChanging the Community
Changes the communityrsquos fabric
Understand how projects are constructed ndash site visits
25
Capital Improvement ProgramChanging the Community
40th Street Segment Before Construction 40th Street Segment After Construction
Before After
26
Capital Improvement ProgramCapital Cash Flow Model
Ensure that each revenue source is balanced for each year of the CIP
FY2015 FY2016 FY2017 FY2018 FY2019
REVENUESStarting Cash Balance -$ 2169567$ 1805567$ 31567$ 506567$
Special Revenue - Fund Balance 2136033$ Capital Construction - Fund Balance 397534$
Impact Fees Collected 500000$ 500000$ 500000$ 500000$ 500000$ TOTAL REVENUE 3033567$ 2669567$ 2305567$ 531567$ 1006567$
EXPENDITURESTransfersTransfer To Hartline - Impact Fee Contribution 15000$ 15000$ 15000$ 15000$ 15000$ 2 Admin Fee (to General FundTransp Div) 10000$ 10000$ 10000$ 10000$ 10000$
TOTAL TRANSFERS 25000$ 25000$ 25000$ 25000$ 25000$
Capital Projects Westshore Blvd at Gandy Blvd Intersection Improvements 839000$ 839000$ 2249000$ -$ -$ Traffic Signal Westshore Blvd amp Interbay Blvd
TOTAL CIPs 839000$ 839000$ 2249000$ -$ -$
TOTAL EXPENDITURES 864000$ 864000$ 2274000$ 25000$ 25000$
ENDING FUND BALANCE 2169567$ 1805567$ 31567$ 506567$ 981567$
27
Capital Improvement ProgramCapital Cash Flow Model
30200 CIT 30600 LOGT 30508 Interbay Transp Impact
Fee
30509 Westshore
Trans Impact Fee
30510 Central Business Trans
Impact Fee
30511 Central East Trans Impact Fee
30512 North Central Trans
Impact Fee
30513 University
North Trans Impact Fee
30400 FDOT Grants
Other 31351 CP 15
Debt
FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015
Special Revenue Fund Balance 3546000$ 3998086$ 2136033$ 6387605$ 302231$ 2549433$ 7535$ (646041)$ -$ -$ -$ Capital Project Fund Balance 397534$ 1594459$ 11866$ 25338$ 47370$ 345036$ -$ -$ -$ Estimated Revenue 15643255$ 9933036$ 500000$ 500000$ 1500$ 150000$ 10000$ 750000$ 1156750$ 6409000$ 29500000$ Interest 250000$ 900000$ -$ -$
TOTAL REVENUE 19439255$ 14831122$ 3033567$ 8482064$ 315597$ 2724771$ 64905$ 448995$ 1156750$ 6409000$ 29500000$
Transfer to Hartline - Purple Line -$ 200000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Hartline - Impact Fee Contribution GF -$ -$ 15000$ 15000$ 150$ 4500$ 300$ 22500$ -$ -$ -$ 2 Admin Fee - Impact Fees -$ -$ 10000$ 10000$ 30$ 3000$ 200$ 15000$ -$ -$ -$ Other Reservations -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Other Funds 346000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Vehicle Replacement 4000000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service (Estimate) from below 4949407$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Projected CIPs from below 8251000$ 12423358$ 839000$ 3163750$ 315417$ 1480000$ -$ -$ 1156750$ 6409000$ 29500000$
TOTAL LIABILITY 17546407$ 12623358$ 864000$ 3188750$ 315597$ 1487500$ 500$ 37500$ 1156750$ 6409000$ 29500000$
ENDING FUND BALANCE 1892848$ 2207764$ 2169567$ 5293314$ -$ 1237271$ 64405$ 411495$ -$ -$ -$
28
Capital Improvement ProgramCapital Cash Flow Model
Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B$12640000 $1080000 $0 $2710000 $2830000 $3060000 $1190000 $90000 $1480000 $12440000 $200000
Design $1170000 $930000 $240000 $1170000 $0Right of WayLand $0 $0Construction $10420000 $2500000 $2500000 $3000000 $1000000 $1420000 $10420000 $0Construction Engineering $0 $0Project Management $540000 $60000 $90000 $90000 $60000 $90000 $90000 $60000 $540000 $0Other $310000 $90000 $120000 $100000 $310000 $0Equipment $0 $0Public Art $200000 $0 $200000
UnfundedTotal Project Cost
Project CostsFY2015 FY2016 FY2017 FY2018 Total Project
Funding
29
Capital Improvement ProgramSources and Use Statement
bull Project specific
bull One page briefing tool that summarizes all revenues and project funding requirements
SOURCES Available FundingCommunity Investment Tax - Current 3800000$ Community Investment Tax - FY2015 SAF 2000000$ HUD Choice Grant - FY2014 FinRes 2000000NEA Grant - FY2014 FinRes 100000CDBG Funds 500000
TOTAL SOURCES 8400000$
USES RequirementsDesign and Construction
Bro Bowl laser survey and grading -$ Plans and Specs
Phase 1 216000Phase 2 583532
Construction 6948739Total Design and Construction 7748271$
Project overhead 8 (excluding grant funds) 304000$ Contract Administration inspections 187000Printing and bid advertising 0Permit fees 5000Art in Public Places (1 of Design and Construction) 50000
546000$
TOTAL USES 8294271$
Total OverageShortfall 105729$
City of Tampa
Perry Harvey Park Capital BudgetSources and Uses Statement (Version 3)
Budget Office
30
Publishing the Budget Document
bull Presentation mattersbull Follow the guidelines but it is your documentbull GFOA Distinguished Budget Award Program
Policy document Financial plan Operations guide Communications device Reviewed by a three person panel of volunteers with
government budgeting experience
bull Building a Better Budget Document John Fishbein
31
Publishing the Budget Document
Primary users of the budget documentElected officialsSupervisorsPublicRating agencies
32
Presentation to Legislative Bodies
bull How and when you present to the legislative bodies is a local practice
bull Workshops allows for exchange of information bull Allows legislative bodies to ask questions and
provide guidancebull Chief executive officerrsquos budget presentationbull TRIM required public hearings
33
Truth in Millage Process
bull Most important process of the budgetbull E-Trim
34
What is TRIM
bull Purpose is to provide taxpayers transparency in how local taxing authorities propose and approve millage rates as part of the taxing authoritiesrsquo budget adoption process
bull Determine whether there is a tax increase proposed (calculate the rolled-back rate)
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
7
Planning for the Next Budget Cycle
bull Revenue projectionsState revenue estimating conferences ndash
edrstateflusLocal Government Financial Information
HandbookTrend analysis
8
Planning for the Next Budget Cycle
bull Major eventsleading indicators that will affect the upcoming budgetndash Property taxes
ndash Legislation
ndash Health-carepension costs
ndash RetirementsDROP
ndash Collective bargaining agreementscompensation
bull Chief executive officerrsquos guidance
9
Monitoring Current Year Activities
bull Report to chief executive officer
bull High level ndash major funds and departments
bull Identify problems and potential solutions
bull This yearrsquos performance effects next yearrsquos budget
MONTHLY BUDGET ANALYSIS
General Fund and Utility Tax Fund
CURRENT YEAR (BUDGET VS PROJECTIONS) For the month ending March 2014Revenue Drivers
100 Property Taxes 77 Fines and Forefeits
96 Other Taxes 77 Miscellaneous Income
96 Permits 95 Utility Tax - Electric
100 Intergovernmental 98 Utility Tax - Communication Svs
99 Charges for Services 100 Utility Tax - Water
Thresholds
Rev Exp RevExp Rev Exp
gt100 lt90 90 - 100 lt 90 gt 100
CURRENT YEAR (BUDGET VS PROJECTIONS)Expense Drivers
98 Salaries 93 General Employees Pension
111 Overtime 94 Electric
111 Other Pay
94 Fuel
97 Other Benefits 97 Other Operating
99 Fire amp Police Pension
Thresholds
Rev Exp RevExp Rev Exp
gt100 lt90 90 - 100 lt 90 gt 100
10
Monitoring Current Year Activities
Reports to departmentsCurrent year budget and
actuals
Budget analystrsquos year-end projections
Easy to read and understand
Discussidentifies variances issues to watch
MONTHLY BUDGET ANALYSIS
Water DepartmentCURRENT YEAR (Budget VS Projections)
For the month ending March 2014
Revenue Drivers
98 Total Revenues Total revenues are currently anticipated to be under the budgeted amount by approximately 2 due to combined effects of three month watering restrictions that ended in March 2014 and higher than normal rainfall reducing water demand
Expenditure Drivers
100 Total Personnel Costs Personnel costs are currently anticipated to remain within budget Actual expenses are 49 of the annual budgeted amount
95 Total Operating Costs Operating costs are projected at approximately 95 of budget with anticipated savings in Tampa Bay Water contractual services and chemical usage due to low water demand through March
100 Total Capital Outlay Costs Total expenses are currently anticipated to remain within budget Actual expenses are 38 of the annual budgeted amount
Thresholds
Rev Exp RevExp Rev Exp
gt100 lt90
90 - 100 lt 90 gt 100
Plan The Water Department and Budget Office will continue to monitor revenues and expenses throughout FY2014 with specific focus on water sales personnel Tampa Bay Water contract electricity repairs and maintenance and chemicals
Department The department is in agreement
11
Monitoring Current Year Activities
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
67693 81949 93126 87550 3766994669
Estimate
0 0 0 0 5130527331
Budget
76115 75759 82534 83215 90650
15000
45000
75000
105000
Water Sales Revenue(In Thousands)
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
19172 16274 16979 17414 889330984
Estimate
0 0 0 0 912358716
Budget
19432 16608 16670 17352 18100966
5000
15000
25000
Personnel(In Thousands)
12
Monitoring Current Year Activities
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
3520555848
3783326715
3884955975
39661 1667777005
Estimate
0 0 0 0 2735041495
Budget
48779 43232 45639 47629 46140411
5000
15000
25000
35000
45000
55000
Operating(In Thousands)
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
984 767 671 1317 58974009
Estimate
0 0 0 0 97071291
Budget
989 959 916 1005 1560453
100300500700900
1100130015001700
Capital Outlay(In Thousands)
13
Monitoring Current Year ActivitiesCategory Account Account Description Budget Encumbrance Actual Balance Burn Rate Projected Projected Charges for Services 343301 Water Sales--Wcrwsa--N Blvd (1275000) - (529414) (745586) 4152 (1433000) 11239
343302 Water Sales (90650000) - (37669947) (52980053) 4156 (88975220) 9815343303 Hydrant Rental-City (425000) - - (425000) 000 (425000) 10000343304 Sale of Water Fr Hydrants (100000) - (55224) (44776) 5522 (102000) 10200343305 Hydrants and Fire Line-Billing (550000) - (339398) (210602) 6171 (630000) 11455343306 Rental of Meters (55000) - (32552) (22448) 5919 (56000) 10182343307 Water Meter Test - - - - (100) 343308 TBW Pass Through (1820000) - 30356 (1850356) -167 (1044800) 5741343309 Other Water Services - - - - - 343310 Bad Debt Collections-Water (185000) - (95511) (89489) 5163 (193000) 10432343311 Mdse Jobbing amp Contracting (36000) - (6300) (29700) 1750 (15450) 4292343312 Connection Fees-Meters (1120000) - (471215) (648785) 4207 (1010000) 9018343313 Installation Charges-Meters (650000) - (264161) (385839) 4064 (586000) 9015343315 Connection Fees-Fire Lines (345000) - (237487) (107513) 6884 (479000) 13884343316 Installation Charges-Fire Lines (10000) - (12568) 2568 12568 (10000) 10000343318 Water Application Fees (70000) - (31921) (38079) 4560 (69000) 9857343319 Inspection Fees-Fire Lines (40000) - (27149) (12851) 6787 (60000) 15000343320 Inspection Fees-Main Extension (10000) - (8709) (1291) 8709 (7000) 7000343321 Application Fee-Der Permit (7000) - (1921) (5079) 2744 (1500) 2143
343322Charges From Wastewater For Meter Srvc (400000) - - (400000) 000 (400000) 10000
343324 Reclaimed Water Water Usage (1700000) - (708424) (991576) 4167 (1565000) 9206343325 Reclaimed Water Meter Install Fee (35000) - (9769) (25231) 2791 (19000) 5429343326 Reclaimed Water Connection Fee (2000) - - (2000) 000 (2000) 10000343327 Reclaimed Water Relocation Fee (500) - (510) 10 10200 (1000) 20000
343328Reclaimed Water Water Application Fees (500) - (229) (271) 4580 (300) 6000
343329 Reclaimed Water Inspection Fee (500) - - (500) 000 (500) 10000Charges for Services Total (99486500) - (40472054) (59014446) 4068 (97084870) 9759
14
Monitoring Current Year ActivitiesCategory Account Account Description Budget Encumbrance Actual Balance Burn Rate Projected Projected
Personnel 512000 Regular Salaries and Wages 10519210 - 5061888 5457322 4812 10363342 9852512002 Terminal Leave 82300 - 43452 38848 5280 82300 10000512003 Longevity Awards 189787 - 34896 154891 1839 189787 10000512006 Floating Holiday 45005 - 11736 33269 2608 32037 7119514000 Overtime 781000 - 418185 362815 5354 745000 9539515003 Sick amp Annual Leave Accrual - - - - - 516000 Compensated Annual Leave 694775 - 352858 341917 5079 574572 8270517000 Compensated Sick Leave 416862 - 265143 151719 6360 576632 13833521000 Fica Taxes 696918 - 346198 350720 4968 696612 9996521001 145 Medicare Match 163643 - 81234 82409 4964 163192 9972522000 Retirement Contributions 1966062 - 995136 970926 5062 1976892 10055523000 Life Insurance 34118 - 14361 19757 4209 28892 8468523001 Accidental DampD Insurance 6611 - 3419 3192 5172 6879 10405523002 Employee Health Insurance 1802498 - 863456 939042 4790 1751940 9720523003 Long-Term Disability Insurance 10490 - 5313 5177 5065 10810 10305524000 Workers Compensation 800803 - 400402 400401 5000 800803 10000525000 Unemployment Compensation 39884 - 13599 26285 3410 17207 4314
529999Personnel Services and Benefits Budget Reserve (149000) - (17966) (131034) 1206 - 000
Personnel Total 18100966 - 8893310 9207656 4913 18016897 9954
15
Budget Instructions
bull Budget calendar
bull Management instructions for preparation and submission of budget requests Target budgets
Budget reduction scenarios
Requested budget increases
bull Technical instructions
bull Frequently Asked Questions ndash why do we prepare the budget a certain way
16
Departmental Budget Preparation
Departmental narrative information Vision
Mission
Goals amp Objectives
Additional initiatives and information
Department Name Wastewater DEPARTMENT WEBSITE httpwwwtampagovnetdept_wastewater
VISION AND MISSION The Wastewater Departments vision is to become a world-class utility while protecting the environment We will operate in a cost-effective manner and continually improve our work practices The mission is to provide outstanding wastewater services to our customers while protecting public health and the environment
GOALS AND OBJECTIVES The Wastewater Departments goal is to provide complete and cost-effective service and to respond rapidly to expanding service requirements To achieve its goal the Departments primary objectives include
bull Development tracking and reporting of specific measurable and relevant performance metrics
bull Implementation of an effective and efficient asset management program
bull Expansion of cross-training efforts amongst multi-skilled workforce technicians
bull Improving internal and external communication through the use of modern technologies and
bull Rehabilitation andor replacement of facilities as necessary to maximize reliability and minimize operating costs
CURRENT OPERATIONS AND INITIATIVES In FY2015 the Department will continue with the following initiatives in support of its primary objectives
bull Complete design award contracts and complete construction for rehabilitation of the Krause and Louisiana Pump Stations
bull Design and award additional construction contracts to continue with Departments collection system renewal and replacement program to repair and replace deteriorated force mains and gravity sewers located throughout the collection system and
bull Complete the construction for the replacement of the Orient Road force main
17
Departmental Budget Preparation
bull Link performance measures to strategic outcomes
bull Comprehensive plan
bull Neighborhood plans
bull Developer initiatives
bull Other opportunities
bull City of Tampa Strategic outcomesChanging Economic DNA
Strong Neighborhoods
Safe Streets
Efficient Government
bull Neighborhood Plans InVision Center City Plan
West River Area Plan
18
Departmental Budget Preparation
Performance Measures Linked to organizationrsquos strategic plans Measures effectiveness efficiency and quantity
CITY STRATEGIC PRIORITY 1069974Changing Tampas Economic DNA 1050374Keeping our Streets Safe1050374Strengthen our Neighborhoods 1050374Effective amp Efficient Government
Performance MeasuresActual
FY2013Projected
FY2014Estimated
FY2015Non-Revenue Producing Water () 96 95 95Reclaimed Water Demand (mgd) 331 321 34Call Center - Average Call Wait Time (minuteseconds) 151 150 145Call Center - Calls Abandoned () 104 90 80Meter Reading Accuracy () 997 998 998Hydrants Inspected () 100 100 100
19
Departmental Budget Preparation
bull Outcomes versus inputsbull Presents case for budget request
To administrators and chief executive officerTie to performance outcomes Detailed information at the account level to
support revenue estimates and expenditure requests
bull Non-Department Budgetbull Debt Service Budget
20
Departmental Budget Preparation
Inputs1 Reduction in parking
fund
Outcomes1 Time to empty garage
following performance arts center program ndash 90 minutes
2 Increase in the number and scope of cityrsquos capital improvement program
2 Increase staff for project management office
21
Capital Improvement Program
bull CIP is part of the long- range planning system
bull Guided by comprehensive plan and development plans
bull Available funding
22
Capital Improvement Program
bull Usually five years in scope
bull Incorporate the needsgoals of long-range plansComprehensive planComprehensive Improvement
Element (CIE)
Neighborhood plansinitiatives
bull Replacing older infrastructure or expand for growth
23
Capital Improvement Program
bull Understand limitations and restrictions of funding sources
bull Local Government Financial Information Handbook
Communications Services Tax Local Business Tax Local Government Infrastructure
Surtax Fuel Taxes Local Revenues Impact Fees WaterWastewaterParking
Solid Waste rates Tourist Development Tax Grants Debt Proceeds
24
Capital Improvement ProgramChanging the Community
Changes the communityrsquos fabric
Understand how projects are constructed ndash site visits
25
Capital Improvement ProgramChanging the Community
40th Street Segment Before Construction 40th Street Segment After Construction
Before After
26
Capital Improvement ProgramCapital Cash Flow Model
Ensure that each revenue source is balanced for each year of the CIP
FY2015 FY2016 FY2017 FY2018 FY2019
REVENUESStarting Cash Balance -$ 2169567$ 1805567$ 31567$ 506567$
Special Revenue - Fund Balance 2136033$ Capital Construction - Fund Balance 397534$
Impact Fees Collected 500000$ 500000$ 500000$ 500000$ 500000$ TOTAL REVENUE 3033567$ 2669567$ 2305567$ 531567$ 1006567$
EXPENDITURESTransfersTransfer To Hartline - Impact Fee Contribution 15000$ 15000$ 15000$ 15000$ 15000$ 2 Admin Fee (to General FundTransp Div) 10000$ 10000$ 10000$ 10000$ 10000$
TOTAL TRANSFERS 25000$ 25000$ 25000$ 25000$ 25000$
Capital Projects Westshore Blvd at Gandy Blvd Intersection Improvements 839000$ 839000$ 2249000$ -$ -$ Traffic Signal Westshore Blvd amp Interbay Blvd
TOTAL CIPs 839000$ 839000$ 2249000$ -$ -$
TOTAL EXPENDITURES 864000$ 864000$ 2274000$ 25000$ 25000$
ENDING FUND BALANCE 2169567$ 1805567$ 31567$ 506567$ 981567$
27
Capital Improvement ProgramCapital Cash Flow Model
30200 CIT 30600 LOGT 30508 Interbay Transp Impact
Fee
30509 Westshore
Trans Impact Fee
30510 Central Business Trans
Impact Fee
30511 Central East Trans Impact Fee
30512 North Central Trans
Impact Fee
30513 University
North Trans Impact Fee
30400 FDOT Grants
Other 31351 CP 15
Debt
FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015
Special Revenue Fund Balance 3546000$ 3998086$ 2136033$ 6387605$ 302231$ 2549433$ 7535$ (646041)$ -$ -$ -$ Capital Project Fund Balance 397534$ 1594459$ 11866$ 25338$ 47370$ 345036$ -$ -$ -$ Estimated Revenue 15643255$ 9933036$ 500000$ 500000$ 1500$ 150000$ 10000$ 750000$ 1156750$ 6409000$ 29500000$ Interest 250000$ 900000$ -$ -$
TOTAL REVENUE 19439255$ 14831122$ 3033567$ 8482064$ 315597$ 2724771$ 64905$ 448995$ 1156750$ 6409000$ 29500000$
Transfer to Hartline - Purple Line -$ 200000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Hartline - Impact Fee Contribution GF -$ -$ 15000$ 15000$ 150$ 4500$ 300$ 22500$ -$ -$ -$ 2 Admin Fee - Impact Fees -$ -$ 10000$ 10000$ 30$ 3000$ 200$ 15000$ -$ -$ -$ Other Reservations -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Other Funds 346000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Vehicle Replacement 4000000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service (Estimate) from below 4949407$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Projected CIPs from below 8251000$ 12423358$ 839000$ 3163750$ 315417$ 1480000$ -$ -$ 1156750$ 6409000$ 29500000$
TOTAL LIABILITY 17546407$ 12623358$ 864000$ 3188750$ 315597$ 1487500$ 500$ 37500$ 1156750$ 6409000$ 29500000$
ENDING FUND BALANCE 1892848$ 2207764$ 2169567$ 5293314$ -$ 1237271$ 64405$ 411495$ -$ -$ -$
28
Capital Improvement ProgramCapital Cash Flow Model
Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B$12640000 $1080000 $0 $2710000 $2830000 $3060000 $1190000 $90000 $1480000 $12440000 $200000
Design $1170000 $930000 $240000 $1170000 $0Right of WayLand $0 $0Construction $10420000 $2500000 $2500000 $3000000 $1000000 $1420000 $10420000 $0Construction Engineering $0 $0Project Management $540000 $60000 $90000 $90000 $60000 $90000 $90000 $60000 $540000 $0Other $310000 $90000 $120000 $100000 $310000 $0Equipment $0 $0Public Art $200000 $0 $200000
UnfundedTotal Project Cost
Project CostsFY2015 FY2016 FY2017 FY2018 Total Project
Funding
29
Capital Improvement ProgramSources and Use Statement
bull Project specific
bull One page briefing tool that summarizes all revenues and project funding requirements
SOURCES Available FundingCommunity Investment Tax - Current 3800000$ Community Investment Tax - FY2015 SAF 2000000$ HUD Choice Grant - FY2014 FinRes 2000000NEA Grant - FY2014 FinRes 100000CDBG Funds 500000
TOTAL SOURCES 8400000$
USES RequirementsDesign and Construction
Bro Bowl laser survey and grading -$ Plans and Specs
Phase 1 216000Phase 2 583532
Construction 6948739Total Design and Construction 7748271$
Project overhead 8 (excluding grant funds) 304000$ Contract Administration inspections 187000Printing and bid advertising 0Permit fees 5000Art in Public Places (1 of Design and Construction) 50000
546000$
TOTAL USES 8294271$
Total OverageShortfall 105729$
City of Tampa
Perry Harvey Park Capital BudgetSources and Uses Statement (Version 3)
Budget Office
30
Publishing the Budget Document
bull Presentation mattersbull Follow the guidelines but it is your documentbull GFOA Distinguished Budget Award Program
Policy document Financial plan Operations guide Communications device Reviewed by a three person panel of volunteers with
government budgeting experience
bull Building a Better Budget Document John Fishbein
31
Publishing the Budget Document
Primary users of the budget documentElected officialsSupervisorsPublicRating agencies
32
Presentation to Legislative Bodies
bull How and when you present to the legislative bodies is a local practice
bull Workshops allows for exchange of information bull Allows legislative bodies to ask questions and
provide guidancebull Chief executive officerrsquos budget presentationbull TRIM required public hearings
33
Truth in Millage Process
bull Most important process of the budgetbull E-Trim
34
What is TRIM
bull Purpose is to provide taxpayers transparency in how local taxing authorities propose and approve millage rates as part of the taxing authoritiesrsquo budget adoption process
bull Determine whether there is a tax increase proposed (calculate the rolled-back rate)
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
8
Planning for the Next Budget Cycle
bull Major eventsleading indicators that will affect the upcoming budgetndash Property taxes
ndash Legislation
ndash Health-carepension costs
ndash RetirementsDROP
ndash Collective bargaining agreementscompensation
bull Chief executive officerrsquos guidance
9
Monitoring Current Year Activities
bull Report to chief executive officer
bull High level ndash major funds and departments
bull Identify problems and potential solutions
bull This yearrsquos performance effects next yearrsquos budget
MONTHLY BUDGET ANALYSIS
General Fund and Utility Tax Fund
CURRENT YEAR (BUDGET VS PROJECTIONS) For the month ending March 2014Revenue Drivers
100 Property Taxes 77 Fines and Forefeits
96 Other Taxes 77 Miscellaneous Income
96 Permits 95 Utility Tax - Electric
100 Intergovernmental 98 Utility Tax - Communication Svs
99 Charges for Services 100 Utility Tax - Water
Thresholds
Rev Exp RevExp Rev Exp
gt100 lt90 90 - 100 lt 90 gt 100
CURRENT YEAR (BUDGET VS PROJECTIONS)Expense Drivers
98 Salaries 93 General Employees Pension
111 Overtime 94 Electric
111 Other Pay
94 Fuel
97 Other Benefits 97 Other Operating
99 Fire amp Police Pension
Thresholds
Rev Exp RevExp Rev Exp
gt100 lt90 90 - 100 lt 90 gt 100
10
Monitoring Current Year Activities
Reports to departmentsCurrent year budget and
actuals
Budget analystrsquos year-end projections
Easy to read and understand
Discussidentifies variances issues to watch
MONTHLY BUDGET ANALYSIS
Water DepartmentCURRENT YEAR (Budget VS Projections)
For the month ending March 2014
Revenue Drivers
98 Total Revenues Total revenues are currently anticipated to be under the budgeted amount by approximately 2 due to combined effects of three month watering restrictions that ended in March 2014 and higher than normal rainfall reducing water demand
Expenditure Drivers
100 Total Personnel Costs Personnel costs are currently anticipated to remain within budget Actual expenses are 49 of the annual budgeted amount
95 Total Operating Costs Operating costs are projected at approximately 95 of budget with anticipated savings in Tampa Bay Water contractual services and chemical usage due to low water demand through March
100 Total Capital Outlay Costs Total expenses are currently anticipated to remain within budget Actual expenses are 38 of the annual budgeted amount
Thresholds
Rev Exp RevExp Rev Exp
gt100 lt90
90 - 100 lt 90 gt 100
Plan The Water Department and Budget Office will continue to monitor revenues and expenses throughout FY2014 with specific focus on water sales personnel Tampa Bay Water contract electricity repairs and maintenance and chemicals
Department The department is in agreement
11
Monitoring Current Year Activities
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
67693 81949 93126 87550 3766994669
Estimate
0 0 0 0 5130527331
Budget
76115 75759 82534 83215 90650
15000
45000
75000
105000
Water Sales Revenue(In Thousands)
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
19172 16274 16979 17414 889330984
Estimate
0 0 0 0 912358716
Budget
19432 16608 16670 17352 18100966
5000
15000
25000
Personnel(In Thousands)
12
Monitoring Current Year Activities
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
3520555848
3783326715
3884955975
39661 1667777005
Estimate
0 0 0 0 2735041495
Budget
48779 43232 45639 47629 46140411
5000
15000
25000
35000
45000
55000
Operating(In Thousands)
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
984 767 671 1317 58974009
Estimate
0 0 0 0 97071291
Budget
989 959 916 1005 1560453
100300500700900
1100130015001700
Capital Outlay(In Thousands)
13
Monitoring Current Year ActivitiesCategory Account Account Description Budget Encumbrance Actual Balance Burn Rate Projected Projected Charges for Services 343301 Water Sales--Wcrwsa--N Blvd (1275000) - (529414) (745586) 4152 (1433000) 11239
343302 Water Sales (90650000) - (37669947) (52980053) 4156 (88975220) 9815343303 Hydrant Rental-City (425000) - - (425000) 000 (425000) 10000343304 Sale of Water Fr Hydrants (100000) - (55224) (44776) 5522 (102000) 10200343305 Hydrants and Fire Line-Billing (550000) - (339398) (210602) 6171 (630000) 11455343306 Rental of Meters (55000) - (32552) (22448) 5919 (56000) 10182343307 Water Meter Test - - - - (100) 343308 TBW Pass Through (1820000) - 30356 (1850356) -167 (1044800) 5741343309 Other Water Services - - - - - 343310 Bad Debt Collections-Water (185000) - (95511) (89489) 5163 (193000) 10432343311 Mdse Jobbing amp Contracting (36000) - (6300) (29700) 1750 (15450) 4292343312 Connection Fees-Meters (1120000) - (471215) (648785) 4207 (1010000) 9018343313 Installation Charges-Meters (650000) - (264161) (385839) 4064 (586000) 9015343315 Connection Fees-Fire Lines (345000) - (237487) (107513) 6884 (479000) 13884343316 Installation Charges-Fire Lines (10000) - (12568) 2568 12568 (10000) 10000343318 Water Application Fees (70000) - (31921) (38079) 4560 (69000) 9857343319 Inspection Fees-Fire Lines (40000) - (27149) (12851) 6787 (60000) 15000343320 Inspection Fees-Main Extension (10000) - (8709) (1291) 8709 (7000) 7000343321 Application Fee-Der Permit (7000) - (1921) (5079) 2744 (1500) 2143
343322Charges From Wastewater For Meter Srvc (400000) - - (400000) 000 (400000) 10000
343324 Reclaimed Water Water Usage (1700000) - (708424) (991576) 4167 (1565000) 9206343325 Reclaimed Water Meter Install Fee (35000) - (9769) (25231) 2791 (19000) 5429343326 Reclaimed Water Connection Fee (2000) - - (2000) 000 (2000) 10000343327 Reclaimed Water Relocation Fee (500) - (510) 10 10200 (1000) 20000
343328Reclaimed Water Water Application Fees (500) - (229) (271) 4580 (300) 6000
343329 Reclaimed Water Inspection Fee (500) - - (500) 000 (500) 10000Charges for Services Total (99486500) - (40472054) (59014446) 4068 (97084870) 9759
14
Monitoring Current Year ActivitiesCategory Account Account Description Budget Encumbrance Actual Balance Burn Rate Projected Projected
Personnel 512000 Regular Salaries and Wages 10519210 - 5061888 5457322 4812 10363342 9852512002 Terminal Leave 82300 - 43452 38848 5280 82300 10000512003 Longevity Awards 189787 - 34896 154891 1839 189787 10000512006 Floating Holiday 45005 - 11736 33269 2608 32037 7119514000 Overtime 781000 - 418185 362815 5354 745000 9539515003 Sick amp Annual Leave Accrual - - - - - 516000 Compensated Annual Leave 694775 - 352858 341917 5079 574572 8270517000 Compensated Sick Leave 416862 - 265143 151719 6360 576632 13833521000 Fica Taxes 696918 - 346198 350720 4968 696612 9996521001 145 Medicare Match 163643 - 81234 82409 4964 163192 9972522000 Retirement Contributions 1966062 - 995136 970926 5062 1976892 10055523000 Life Insurance 34118 - 14361 19757 4209 28892 8468523001 Accidental DampD Insurance 6611 - 3419 3192 5172 6879 10405523002 Employee Health Insurance 1802498 - 863456 939042 4790 1751940 9720523003 Long-Term Disability Insurance 10490 - 5313 5177 5065 10810 10305524000 Workers Compensation 800803 - 400402 400401 5000 800803 10000525000 Unemployment Compensation 39884 - 13599 26285 3410 17207 4314
529999Personnel Services and Benefits Budget Reserve (149000) - (17966) (131034) 1206 - 000
Personnel Total 18100966 - 8893310 9207656 4913 18016897 9954
15
Budget Instructions
bull Budget calendar
bull Management instructions for preparation and submission of budget requests Target budgets
Budget reduction scenarios
Requested budget increases
bull Technical instructions
bull Frequently Asked Questions ndash why do we prepare the budget a certain way
16
Departmental Budget Preparation
Departmental narrative information Vision
Mission
Goals amp Objectives
Additional initiatives and information
Department Name Wastewater DEPARTMENT WEBSITE httpwwwtampagovnetdept_wastewater
VISION AND MISSION The Wastewater Departments vision is to become a world-class utility while protecting the environment We will operate in a cost-effective manner and continually improve our work practices The mission is to provide outstanding wastewater services to our customers while protecting public health and the environment
GOALS AND OBJECTIVES The Wastewater Departments goal is to provide complete and cost-effective service and to respond rapidly to expanding service requirements To achieve its goal the Departments primary objectives include
bull Development tracking and reporting of specific measurable and relevant performance metrics
bull Implementation of an effective and efficient asset management program
bull Expansion of cross-training efforts amongst multi-skilled workforce technicians
bull Improving internal and external communication through the use of modern technologies and
bull Rehabilitation andor replacement of facilities as necessary to maximize reliability and minimize operating costs
CURRENT OPERATIONS AND INITIATIVES In FY2015 the Department will continue with the following initiatives in support of its primary objectives
bull Complete design award contracts and complete construction for rehabilitation of the Krause and Louisiana Pump Stations
bull Design and award additional construction contracts to continue with Departments collection system renewal and replacement program to repair and replace deteriorated force mains and gravity sewers located throughout the collection system and
bull Complete the construction for the replacement of the Orient Road force main
17
Departmental Budget Preparation
bull Link performance measures to strategic outcomes
bull Comprehensive plan
bull Neighborhood plans
bull Developer initiatives
bull Other opportunities
bull City of Tampa Strategic outcomesChanging Economic DNA
Strong Neighborhoods
Safe Streets
Efficient Government
bull Neighborhood Plans InVision Center City Plan
West River Area Plan
18
Departmental Budget Preparation
Performance Measures Linked to organizationrsquos strategic plans Measures effectiveness efficiency and quantity
CITY STRATEGIC PRIORITY 1069974Changing Tampas Economic DNA 1050374Keeping our Streets Safe1050374Strengthen our Neighborhoods 1050374Effective amp Efficient Government
Performance MeasuresActual
FY2013Projected
FY2014Estimated
FY2015Non-Revenue Producing Water () 96 95 95Reclaimed Water Demand (mgd) 331 321 34Call Center - Average Call Wait Time (minuteseconds) 151 150 145Call Center - Calls Abandoned () 104 90 80Meter Reading Accuracy () 997 998 998Hydrants Inspected () 100 100 100
19
Departmental Budget Preparation
bull Outcomes versus inputsbull Presents case for budget request
To administrators and chief executive officerTie to performance outcomes Detailed information at the account level to
support revenue estimates and expenditure requests
bull Non-Department Budgetbull Debt Service Budget
20
Departmental Budget Preparation
Inputs1 Reduction in parking
fund
Outcomes1 Time to empty garage
following performance arts center program ndash 90 minutes
2 Increase in the number and scope of cityrsquos capital improvement program
2 Increase staff for project management office
21
Capital Improvement Program
bull CIP is part of the long- range planning system
bull Guided by comprehensive plan and development plans
bull Available funding
22
Capital Improvement Program
bull Usually five years in scope
bull Incorporate the needsgoals of long-range plansComprehensive planComprehensive Improvement
Element (CIE)
Neighborhood plansinitiatives
bull Replacing older infrastructure or expand for growth
23
Capital Improvement Program
bull Understand limitations and restrictions of funding sources
bull Local Government Financial Information Handbook
Communications Services Tax Local Business Tax Local Government Infrastructure
Surtax Fuel Taxes Local Revenues Impact Fees WaterWastewaterParking
Solid Waste rates Tourist Development Tax Grants Debt Proceeds
24
Capital Improvement ProgramChanging the Community
Changes the communityrsquos fabric
Understand how projects are constructed ndash site visits
25
Capital Improvement ProgramChanging the Community
40th Street Segment Before Construction 40th Street Segment After Construction
Before After
26
Capital Improvement ProgramCapital Cash Flow Model
Ensure that each revenue source is balanced for each year of the CIP
FY2015 FY2016 FY2017 FY2018 FY2019
REVENUESStarting Cash Balance -$ 2169567$ 1805567$ 31567$ 506567$
Special Revenue - Fund Balance 2136033$ Capital Construction - Fund Balance 397534$
Impact Fees Collected 500000$ 500000$ 500000$ 500000$ 500000$ TOTAL REVENUE 3033567$ 2669567$ 2305567$ 531567$ 1006567$
EXPENDITURESTransfersTransfer To Hartline - Impact Fee Contribution 15000$ 15000$ 15000$ 15000$ 15000$ 2 Admin Fee (to General FundTransp Div) 10000$ 10000$ 10000$ 10000$ 10000$
TOTAL TRANSFERS 25000$ 25000$ 25000$ 25000$ 25000$
Capital Projects Westshore Blvd at Gandy Blvd Intersection Improvements 839000$ 839000$ 2249000$ -$ -$ Traffic Signal Westshore Blvd amp Interbay Blvd
TOTAL CIPs 839000$ 839000$ 2249000$ -$ -$
TOTAL EXPENDITURES 864000$ 864000$ 2274000$ 25000$ 25000$
ENDING FUND BALANCE 2169567$ 1805567$ 31567$ 506567$ 981567$
27
Capital Improvement ProgramCapital Cash Flow Model
30200 CIT 30600 LOGT 30508 Interbay Transp Impact
Fee
30509 Westshore
Trans Impact Fee
30510 Central Business Trans
Impact Fee
30511 Central East Trans Impact Fee
30512 North Central Trans
Impact Fee
30513 University
North Trans Impact Fee
30400 FDOT Grants
Other 31351 CP 15
Debt
FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015
Special Revenue Fund Balance 3546000$ 3998086$ 2136033$ 6387605$ 302231$ 2549433$ 7535$ (646041)$ -$ -$ -$ Capital Project Fund Balance 397534$ 1594459$ 11866$ 25338$ 47370$ 345036$ -$ -$ -$ Estimated Revenue 15643255$ 9933036$ 500000$ 500000$ 1500$ 150000$ 10000$ 750000$ 1156750$ 6409000$ 29500000$ Interest 250000$ 900000$ -$ -$
TOTAL REVENUE 19439255$ 14831122$ 3033567$ 8482064$ 315597$ 2724771$ 64905$ 448995$ 1156750$ 6409000$ 29500000$
Transfer to Hartline - Purple Line -$ 200000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Hartline - Impact Fee Contribution GF -$ -$ 15000$ 15000$ 150$ 4500$ 300$ 22500$ -$ -$ -$ 2 Admin Fee - Impact Fees -$ -$ 10000$ 10000$ 30$ 3000$ 200$ 15000$ -$ -$ -$ Other Reservations -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Other Funds 346000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Vehicle Replacement 4000000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service (Estimate) from below 4949407$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Projected CIPs from below 8251000$ 12423358$ 839000$ 3163750$ 315417$ 1480000$ -$ -$ 1156750$ 6409000$ 29500000$
TOTAL LIABILITY 17546407$ 12623358$ 864000$ 3188750$ 315597$ 1487500$ 500$ 37500$ 1156750$ 6409000$ 29500000$
ENDING FUND BALANCE 1892848$ 2207764$ 2169567$ 5293314$ -$ 1237271$ 64405$ 411495$ -$ -$ -$
28
Capital Improvement ProgramCapital Cash Flow Model
Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B$12640000 $1080000 $0 $2710000 $2830000 $3060000 $1190000 $90000 $1480000 $12440000 $200000
Design $1170000 $930000 $240000 $1170000 $0Right of WayLand $0 $0Construction $10420000 $2500000 $2500000 $3000000 $1000000 $1420000 $10420000 $0Construction Engineering $0 $0Project Management $540000 $60000 $90000 $90000 $60000 $90000 $90000 $60000 $540000 $0Other $310000 $90000 $120000 $100000 $310000 $0Equipment $0 $0Public Art $200000 $0 $200000
UnfundedTotal Project Cost
Project CostsFY2015 FY2016 FY2017 FY2018 Total Project
Funding
29
Capital Improvement ProgramSources and Use Statement
bull Project specific
bull One page briefing tool that summarizes all revenues and project funding requirements
SOURCES Available FundingCommunity Investment Tax - Current 3800000$ Community Investment Tax - FY2015 SAF 2000000$ HUD Choice Grant - FY2014 FinRes 2000000NEA Grant - FY2014 FinRes 100000CDBG Funds 500000
TOTAL SOURCES 8400000$
USES RequirementsDesign and Construction
Bro Bowl laser survey and grading -$ Plans and Specs
Phase 1 216000Phase 2 583532
Construction 6948739Total Design and Construction 7748271$
Project overhead 8 (excluding grant funds) 304000$ Contract Administration inspections 187000Printing and bid advertising 0Permit fees 5000Art in Public Places (1 of Design and Construction) 50000
546000$
TOTAL USES 8294271$
Total OverageShortfall 105729$
City of Tampa
Perry Harvey Park Capital BudgetSources and Uses Statement (Version 3)
Budget Office
30
Publishing the Budget Document
bull Presentation mattersbull Follow the guidelines but it is your documentbull GFOA Distinguished Budget Award Program
Policy document Financial plan Operations guide Communications device Reviewed by a three person panel of volunteers with
government budgeting experience
bull Building a Better Budget Document John Fishbein
31
Publishing the Budget Document
Primary users of the budget documentElected officialsSupervisorsPublicRating agencies
32
Presentation to Legislative Bodies
bull How and when you present to the legislative bodies is a local practice
bull Workshops allows for exchange of information bull Allows legislative bodies to ask questions and
provide guidancebull Chief executive officerrsquos budget presentationbull TRIM required public hearings
33
Truth in Millage Process
bull Most important process of the budgetbull E-Trim
34
What is TRIM
bull Purpose is to provide taxpayers transparency in how local taxing authorities propose and approve millage rates as part of the taxing authoritiesrsquo budget adoption process
bull Determine whether there is a tax increase proposed (calculate the rolled-back rate)
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
9
Monitoring Current Year Activities
bull Report to chief executive officer
bull High level ndash major funds and departments
bull Identify problems and potential solutions
bull This yearrsquos performance effects next yearrsquos budget
MONTHLY BUDGET ANALYSIS
General Fund and Utility Tax Fund
CURRENT YEAR (BUDGET VS PROJECTIONS) For the month ending March 2014Revenue Drivers
100 Property Taxes 77 Fines and Forefeits
96 Other Taxes 77 Miscellaneous Income
96 Permits 95 Utility Tax - Electric
100 Intergovernmental 98 Utility Tax - Communication Svs
99 Charges for Services 100 Utility Tax - Water
Thresholds
Rev Exp RevExp Rev Exp
gt100 lt90 90 - 100 lt 90 gt 100
CURRENT YEAR (BUDGET VS PROJECTIONS)Expense Drivers
98 Salaries 93 General Employees Pension
111 Overtime 94 Electric
111 Other Pay
94 Fuel
97 Other Benefits 97 Other Operating
99 Fire amp Police Pension
Thresholds
Rev Exp RevExp Rev Exp
gt100 lt90 90 - 100 lt 90 gt 100
10
Monitoring Current Year Activities
Reports to departmentsCurrent year budget and
actuals
Budget analystrsquos year-end projections
Easy to read and understand
Discussidentifies variances issues to watch
MONTHLY BUDGET ANALYSIS
Water DepartmentCURRENT YEAR (Budget VS Projections)
For the month ending March 2014
Revenue Drivers
98 Total Revenues Total revenues are currently anticipated to be under the budgeted amount by approximately 2 due to combined effects of three month watering restrictions that ended in March 2014 and higher than normal rainfall reducing water demand
Expenditure Drivers
100 Total Personnel Costs Personnel costs are currently anticipated to remain within budget Actual expenses are 49 of the annual budgeted amount
95 Total Operating Costs Operating costs are projected at approximately 95 of budget with anticipated savings in Tampa Bay Water contractual services and chemical usage due to low water demand through March
100 Total Capital Outlay Costs Total expenses are currently anticipated to remain within budget Actual expenses are 38 of the annual budgeted amount
Thresholds
Rev Exp RevExp Rev Exp
gt100 lt90
90 - 100 lt 90 gt 100
Plan The Water Department and Budget Office will continue to monitor revenues and expenses throughout FY2014 with specific focus on water sales personnel Tampa Bay Water contract electricity repairs and maintenance and chemicals
Department The department is in agreement
11
Monitoring Current Year Activities
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
67693 81949 93126 87550 3766994669
Estimate
0 0 0 0 5130527331
Budget
76115 75759 82534 83215 90650
15000
45000
75000
105000
Water Sales Revenue(In Thousands)
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
19172 16274 16979 17414 889330984
Estimate
0 0 0 0 912358716
Budget
19432 16608 16670 17352 18100966
5000
15000
25000
Personnel(In Thousands)
12
Monitoring Current Year Activities
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
3520555848
3783326715
3884955975
39661 1667777005
Estimate
0 0 0 0 2735041495
Budget
48779 43232 45639 47629 46140411
5000
15000
25000
35000
45000
55000
Operating(In Thousands)
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
984 767 671 1317 58974009
Estimate
0 0 0 0 97071291
Budget
989 959 916 1005 1560453
100300500700900
1100130015001700
Capital Outlay(In Thousands)
13
Monitoring Current Year ActivitiesCategory Account Account Description Budget Encumbrance Actual Balance Burn Rate Projected Projected Charges for Services 343301 Water Sales--Wcrwsa--N Blvd (1275000) - (529414) (745586) 4152 (1433000) 11239
343302 Water Sales (90650000) - (37669947) (52980053) 4156 (88975220) 9815343303 Hydrant Rental-City (425000) - - (425000) 000 (425000) 10000343304 Sale of Water Fr Hydrants (100000) - (55224) (44776) 5522 (102000) 10200343305 Hydrants and Fire Line-Billing (550000) - (339398) (210602) 6171 (630000) 11455343306 Rental of Meters (55000) - (32552) (22448) 5919 (56000) 10182343307 Water Meter Test - - - - (100) 343308 TBW Pass Through (1820000) - 30356 (1850356) -167 (1044800) 5741343309 Other Water Services - - - - - 343310 Bad Debt Collections-Water (185000) - (95511) (89489) 5163 (193000) 10432343311 Mdse Jobbing amp Contracting (36000) - (6300) (29700) 1750 (15450) 4292343312 Connection Fees-Meters (1120000) - (471215) (648785) 4207 (1010000) 9018343313 Installation Charges-Meters (650000) - (264161) (385839) 4064 (586000) 9015343315 Connection Fees-Fire Lines (345000) - (237487) (107513) 6884 (479000) 13884343316 Installation Charges-Fire Lines (10000) - (12568) 2568 12568 (10000) 10000343318 Water Application Fees (70000) - (31921) (38079) 4560 (69000) 9857343319 Inspection Fees-Fire Lines (40000) - (27149) (12851) 6787 (60000) 15000343320 Inspection Fees-Main Extension (10000) - (8709) (1291) 8709 (7000) 7000343321 Application Fee-Der Permit (7000) - (1921) (5079) 2744 (1500) 2143
343322Charges From Wastewater For Meter Srvc (400000) - - (400000) 000 (400000) 10000
343324 Reclaimed Water Water Usage (1700000) - (708424) (991576) 4167 (1565000) 9206343325 Reclaimed Water Meter Install Fee (35000) - (9769) (25231) 2791 (19000) 5429343326 Reclaimed Water Connection Fee (2000) - - (2000) 000 (2000) 10000343327 Reclaimed Water Relocation Fee (500) - (510) 10 10200 (1000) 20000
343328Reclaimed Water Water Application Fees (500) - (229) (271) 4580 (300) 6000
343329 Reclaimed Water Inspection Fee (500) - - (500) 000 (500) 10000Charges for Services Total (99486500) - (40472054) (59014446) 4068 (97084870) 9759
14
Monitoring Current Year ActivitiesCategory Account Account Description Budget Encumbrance Actual Balance Burn Rate Projected Projected
Personnel 512000 Regular Salaries and Wages 10519210 - 5061888 5457322 4812 10363342 9852512002 Terminal Leave 82300 - 43452 38848 5280 82300 10000512003 Longevity Awards 189787 - 34896 154891 1839 189787 10000512006 Floating Holiday 45005 - 11736 33269 2608 32037 7119514000 Overtime 781000 - 418185 362815 5354 745000 9539515003 Sick amp Annual Leave Accrual - - - - - 516000 Compensated Annual Leave 694775 - 352858 341917 5079 574572 8270517000 Compensated Sick Leave 416862 - 265143 151719 6360 576632 13833521000 Fica Taxes 696918 - 346198 350720 4968 696612 9996521001 145 Medicare Match 163643 - 81234 82409 4964 163192 9972522000 Retirement Contributions 1966062 - 995136 970926 5062 1976892 10055523000 Life Insurance 34118 - 14361 19757 4209 28892 8468523001 Accidental DampD Insurance 6611 - 3419 3192 5172 6879 10405523002 Employee Health Insurance 1802498 - 863456 939042 4790 1751940 9720523003 Long-Term Disability Insurance 10490 - 5313 5177 5065 10810 10305524000 Workers Compensation 800803 - 400402 400401 5000 800803 10000525000 Unemployment Compensation 39884 - 13599 26285 3410 17207 4314
529999Personnel Services and Benefits Budget Reserve (149000) - (17966) (131034) 1206 - 000
Personnel Total 18100966 - 8893310 9207656 4913 18016897 9954
15
Budget Instructions
bull Budget calendar
bull Management instructions for preparation and submission of budget requests Target budgets
Budget reduction scenarios
Requested budget increases
bull Technical instructions
bull Frequently Asked Questions ndash why do we prepare the budget a certain way
16
Departmental Budget Preparation
Departmental narrative information Vision
Mission
Goals amp Objectives
Additional initiatives and information
Department Name Wastewater DEPARTMENT WEBSITE httpwwwtampagovnetdept_wastewater
VISION AND MISSION The Wastewater Departments vision is to become a world-class utility while protecting the environment We will operate in a cost-effective manner and continually improve our work practices The mission is to provide outstanding wastewater services to our customers while protecting public health and the environment
GOALS AND OBJECTIVES The Wastewater Departments goal is to provide complete and cost-effective service and to respond rapidly to expanding service requirements To achieve its goal the Departments primary objectives include
bull Development tracking and reporting of specific measurable and relevant performance metrics
bull Implementation of an effective and efficient asset management program
bull Expansion of cross-training efforts amongst multi-skilled workforce technicians
bull Improving internal and external communication through the use of modern technologies and
bull Rehabilitation andor replacement of facilities as necessary to maximize reliability and minimize operating costs
CURRENT OPERATIONS AND INITIATIVES In FY2015 the Department will continue with the following initiatives in support of its primary objectives
bull Complete design award contracts and complete construction for rehabilitation of the Krause and Louisiana Pump Stations
bull Design and award additional construction contracts to continue with Departments collection system renewal and replacement program to repair and replace deteriorated force mains and gravity sewers located throughout the collection system and
bull Complete the construction for the replacement of the Orient Road force main
17
Departmental Budget Preparation
bull Link performance measures to strategic outcomes
bull Comprehensive plan
bull Neighborhood plans
bull Developer initiatives
bull Other opportunities
bull City of Tampa Strategic outcomesChanging Economic DNA
Strong Neighborhoods
Safe Streets
Efficient Government
bull Neighborhood Plans InVision Center City Plan
West River Area Plan
18
Departmental Budget Preparation
Performance Measures Linked to organizationrsquos strategic plans Measures effectiveness efficiency and quantity
CITY STRATEGIC PRIORITY 1069974Changing Tampas Economic DNA 1050374Keeping our Streets Safe1050374Strengthen our Neighborhoods 1050374Effective amp Efficient Government
Performance MeasuresActual
FY2013Projected
FY2014Estimated
FY2015Non-Revenue Producing Water () 96 95 95Reclaimed Water Demand (mgd) 331 321 34Call Center - Average Call Wait Time (minuteseconds) 151 150 145Call Center - Calls Abandoned () 104 90 80Meter Reading Accuracy () 997 998 998Hydrants Inspected () 100 100 100
19
Departmental Budget Preparation
bull Outcomes versus inputsbull Presents case for budget request
To administrators and chief executive officerTie to performance outcomes Detailed information at the account level to
support revenue estimates and expenditure requests
bull Non-Department Budgetbull Debt Service Budget
20
Departmental Budget Preparation
Inputs1 Reduction in parking
fund
Outcomes1 Time to empty garage
following performance arts center program ndash 90 minutes
2 Increase in the number and scope of cityrsquos capital improvement program
2 Increase staff for project management office
21
Capital Improvement Program
bull CIP is part of the long- range planning system
bull Guided by comprehensive plan and development plans
bull Available funding
22
Capital Improvement Program
bull Usually five years in scope
bull Incorporate the needsgoals of long-range plansComprehensive planComprehensive Improvement
Element (CIE)
Neighborhood plansinitiatives
bull Replacing older infrastructure or expand for growth
23
Capital Improvement Program
bull Understand limitations and restrictions of funding sources
bull Local Government Financial Information Handbook
Communications Services Tax Local Business Tax Local Government Infrastructure
Surtax Fuel Taxes Local Revenues Impact Fees WaterWastewaterParking
Solid Waste rates Tourist Development Tax Grants Debt Proceeds
24
Capital Improvement ProgramChanging the Community
Changes the communityrsquos fabric
Understand how projects are constructed ndash site visits
25
Capital Improvement ProgramChanging the Community
40th Street Segment Before Construction 40th Street Segment After Construction
Before After
26
Capital Improvement ProgramCapital Cash Flow Model
Ensure that each revenue source is balanced for each year of the CIP
FY2015 FY2016 FY2017 FY2018 FY2019
REVENUESStarting Cash Balance -$ 2169567$ 1805567$ 31567$ 506567$
Special Revenue - Fund Balance 2136033$ Capital Construction - Fund Balance 397534$
Impact Fees Collected 500000$ 500000$ 500000$ 500000$ 500000$ TOTAL REVENUE 3033567$ 2669567$ 2305567$ 531567$ 1006567$
EXPENDITURESTransfersTransfer To Hartline - Impact Fee Contribution 15000$ 15000$ 15000$ 15000$ 15000$ 2 Admin Fee (to General FundTransp Div) 10000$ 10000$ 10000$ 10000$ 10000$
TOTAL TRANSFERS 25000$ 25000$ 25000$ 25000$ 25000$
Capital Projects Westshore Blvd at Gandy Blvd Intersection Improvements 839000$ 839000$ 2249000$ -$ -$ Traffic Signal Westshore Blvd amp Interbay Blvd
TOTAL CIPs 839000$ 839000$ 2249000$ -$ -$
TOTAL EXPENDITURES 864000$ 864000$ 2274000$ 25000$ 25000$
ENDING FUND BALANCE 2169567$ 1805567$ 31567$ 506567$ 981567$
27
Capital Improvement ProgramCapital Cash Flow Model
30200 CIT 30600 LOGT 30508 Interbay Transp Impact
Fee
30509 Westshore
Trans Impact Fee
30510 Central Business Trans
Impact Fee
30511 Central East Trans Impact Fee
30512 North Central Trans
Impact Fee
30513 University
North Trans Impact Fee
30400 FDOT Grants
Other 31351 CP 15
Debt
FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015
Special Revenue Fund Balance 3546000$ 3998086$ 2136033$ 6387605$ 302231$ 2549433$ 7535$ (646041)$ -$ -$ -$ Capital Project Fund Balance 397534$ 1594459$ 11866$ 25338$ 47370$ 345036$ -$ -$ -$ Estimated Revenue 15643255$ 9933036$ 500000$ 500000$ 1500$ 150000$ 10000$ 750000$ 1156750$ 6409000$ 29500000$ Interest 250000$ 900000$ -$ -$
TOTAL REVENUE 19439255$ 14831122$ 3033567$ 8482064$ 315597$ 2724771$ 64905$ 448995$ 1156750$ 6409000$ 29500000$
Transfer to Hartline - Purple Line -$ 200000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Hartline - Impact Fee Contribution GF -$ -$ 15000$ 15000$ 150$ 4500$ 300$ 22500$ -$ -$ -$ 2 Admin Fee - Impact Fees -$ -$ 10000$ 10000$ 30$ 3000$ 200$ 15000$ -$ -$ -$ Other Reservations -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Other Funds 346000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Vehicle Replacement 4000000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service (Estimate) from below 4949407$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Projected CIPs from below 8251000$ 12423358$ 839000$ 3163750$ 315417$ 1480000$ -$ -$ 1156750$ 6409000$ 29500000$
TOTAL LIABILITY 17546407$ 12623358$ 864000$ 3188750$ 315597$ 1487500$ 500$ 37500$ 1156750$ 6409000$ 29500000$
ENDING FUND BALANCE 1892848$ 2207764$ 2169567$ 5293314$ -$ 1237271$ 64405$ 411495$ -$ -$ -$
28
Capital Improvement ProgramCapital Cash Flow Model
Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B$12640000 $1080000 $0 $2710000 $2830000 $3060000 $1190000 $90000 $1480000 $12440000 $200000
Design $1170000 $930000 $240000 $1170000 $0Right of WayLand $0 $0Construction $10420000 $2500000 $2500000 $3000000 $1000000 $1420000 $10420000 $0Construction Engineering $0 $0Project Management $540000 $60000 $90000 $90000 $60000 $90000 $90000 $60000 $540000 $0Other $310000 $90000 $120000 $100000 $310000 $0Equipment $0 $0Public Art $200000 $0 $200000
UnfundedTotal Project Cost
Project CostsFY2015 FY2016 FY2017 FY2018 Total Project
Funding
29
Capital Improvement ProgramSources and Use Statement
bull Project specific
bull One page briefing tool that summarizes all revenues and project funding requirements
SOURCES Available FundingCommunity Investment Tax - Current 3800000$ Community Investment Tax - FY2015 SAF 2000000$ HUD Choice Grant - FY2014 FinRes 2000000NEA Grant - FY2014 FinRes 100000CDBG Funds 500000
TOTAL SOURCES 8400000$
USES RequirementsDesign and Construction
Bro Bowl laser survey and grading -$ Plans and Specs
Phase 1 216000Phase 2 583532
Construction 6948739Total Design and Construction 7748271$
Project overhead 8 (excluding grant funds) 304000$ Contract Administration inspections 187000Printing and bid advertising 0Permit fees 5000Art in Public Places (1 of Design and Construction) 50000
546000$
TOTAL USES 8294271$
Total OverageShortfall 105729$
City of Tampa
Perry Harvey Park Capital BudgetSources and Uses Statement (Version 3)
Budget Office
30
Publishing the Budget Document
bull Presentation mattersbull Follow the guidelines but it is your documentbull GFOA Distinguished Budget Award Program
Policy document Financial plan Operations guide Communications device Reviewed by a three person panel of volunteers with
government budgeting experience
bull Building a Better Budget Document John Fishbein
31
Publishing the Budget Document
Primary users of the budget documentElected officialsSupervisorsPublicRating agencies
32
Presentation to Legislative Bodies
bull How and when you present to the legislative bodies is a local practice
bull Workshops allows for exchange of information bull Allows legislative bodies to ask questions and
provide guidancebull Chief executive officerrsquos budget presentationbull TRIM required public hearings
33
Truth in Millage Process
bull Most important process of the budgetbull E-Trim
34
What is TRIM
bull Purpose is to provide taxpayers transparency in how local taxing authorities propose and approve millage rates as part of the taxing authoritiesrsquo budget adoption process
bull Determine whether there is a tax increase proposed (calculate the rolled-back rate)
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
10
Monitoring Current Year Activities
Reports to departmentsCurrent year budget and
actuals
Budget analystrsquos year-end projections
Easy to read and understand
Discussidentifies variances issues to watch
MONTHLY BUDGET ANALYSIS
Water DepartmentCURRENT YEAR (Budget VS Projections)
For the month ending March 2014
Revenue Drivers
98 Total Revenues Total revenues are currently anticipated to be under the budgeted amount by approximately 2 due to combined effects of three month watering restrictions that ended in March 2014 and higher than normal rainfall reducing water demand
Expenditure Drivers
100 Total Personnel Costs Personnel costs are currently anticipated to remain within budget Actual expenses are 49 of the annual budgeted amount
95 Total Operating Costs Operating costs are projected at approximately 95 of budget with anticipated savings in Tampa Bay Water contractual services and chemical usage due to low water demand through March
100 Total Capital Outlay Costs Total expenses are currently anticipated to remain within budget Actual expenses are 38 of the annual budgeted amount
Thresholds
Rev Exp RevExp Rev Exp
gt100 lt90
90 - 100 lt 90 gt 100
Plan The Water Department and Budget Office will continue to monitor revenues and expenses throughout FY2014 with specific focus on water sales personnel Tampa Bay Water contract electricity repairs and maintenance and chemicals
Department The department is in agreement
11
Monitoring Current Year Activities
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
67693 81949 93126 87550 3766994669
Estimate
0 0 0 0 5130527331
Budget
76115 75759 82534 83215 90650
15000
45000
75000
105000
Water Sales Revenue(In Thousands)
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
19172 16274 16979 17414 889330984
Estimate
0 0 0 0 912358716
Budget
19432 16608 16670 17352 18100966
5000
15000
25000
Personnel(In Thousands)
12
Monitoring Current Year Activities
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
3520555848
3783326715
3884955975
39661 1667777005
Estimate
0 0 0 0 2735041495
Budget
48779 43232 45639 47629 46140411
5000
15000
25000
35000
45000
55000
Operating(In Thousands)
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
984 767 671 1317 58974009
Estimate
0 0 0 0 97071291
Budget
989 959 916 1005 1560453
100300500700900
1100130015001700
Capital Outlay(In Thousands)
13
Monitoring Current Year ActivitiesCategory Account Account Description Budget Encumbrance Actual Balance Burn Rate Projected Projected Charges for Services 343301 Water Sales--Wcrwsa--N Blvd (1275000) - (529414) (745586) 4152 (1433000) 11239
343302 Water Sales (90650000) - (37669947) (52980053) 4156 (88975220) 9815343303 Hydrant Rental-City (425000) - - (425000) 000 (425000) 10000343304 Sale of Water Fr Hydrants (100000) - (55224) (44776) 5522 (102000) 10200343305 Hydrants and Fire Line-Billing (550000) - (339398) (210602) 6171 (630000) 11455343306 Rental of Meters (55000) - (32552) (22448) 5919 (56000) 10182343307 Water Meter Test - - - - (100) 343308 TBW Pass Through (1820000) - 30356 (1850356) -167 (1044800) 5741343309 Other Water Services - - - - - 343310 Bad Debt Collections-Water (185000) - (95511) (89489) 5163 (193000) 10432343311 Mdse Jobbing amp Contracting (36000) - (6300) (29700) 1750 (15450) 4292343312 Connection Fees-Meters (1120000) - (471215) (648785) 4207 (1010000) 9018343313 Installation Charges-Meters (650000) - (264161) (385839) 4064 (586000) 9015343315 Connection Fees-Fire Lines (345000) - (237487) (107513) 6884 (479000) 13884343316 Installation Charges-Fire Lines (10000) - (12568) 2568 12568 (10000) 10000343318 Water Application Fees (70000) - (31921) (38079) 4560 (69000) 9857343319 Inspection Fees-Fire Lines (40000) - (27149) (12851) 6787 (60000) 15000343320 Inspection Fees-Main Extension (10000) - (8709) (1291) 8709 (7000) 7000343321 Application Fee-Der Permit (7000) - (1921) (5079) 2744 (1500) 2143
343322Charges From Wastewater For Meter Srvc (400000) - - (400000) 000 (400000) 10000
343324 Reclaimed Water Water Usage (1700000) - (708424) (991576) 4167 (1565000) 9206343325 Reclaimed Water Meter Install Fee (35000) - (9769) (25231) 2791 (19000) 5429343326 Reclaimed Water Connection Fee (2000) - - (2000) 000 (2000) 10000343327 Reclaimed Water Relocation Fee (500) - (510) 10 10200 (1000) 20000
343328Reclaimed Water Water Application Fees (500) - (229) (271) 4580 (300) 6000
343329 Reclaimed Water Inspection Fee (500) - - (500) 000 (500) 10000Charges for Services Total (99486500) - (40472054) (59014446) 4068 (97084870) 9759
14
Monitoring Current Year ActivitiesCategory Account Account Description Budget Encumbrance Actual Balance Burn Rate Projected Projected
Personnel 512000 Regular Salaries and Wages 10519210 - 5061888 5457322 4812 10363342 9852512002 Terminal Leave 82300 - 43452 38848 5280 82300 10000512003 Longevity Awards 189787 - 34896 154891 1839 189787 10000512006 Floating Holiday 45005 - 11736 33269 2608 32037 7119514000 Overtime 781000 - 418185 362815 5354 745000 9539515003 Sick amp Annual Leave Accrual - - - - - 516000 Compensated Annual Leave 694775 - 352858 341917 5079 574572 8270517000 Compensated Sick Leave 416862 - 265143 151719 6360 576632 13833521000 Fica Taxes 696918 - 346198 350720 4968 696612 9996521001 145 Medicare Match 163643 - 81234 82409 4964 163192 9972522000 Retirement Contributions 1966062 - 995136 970926 5062 1976892 10055523000 Life Insurance 34118 - 14361 19757 4209 28892 8468523001 Accidental DampD Insurance 6611 - 3419 3192 5172 6879 10405523002 Employee Health Insurance 1802498 - 863456 939042 4790 1751940 9720523003 Long-Term Disability Insurance 10490 - 5313 5177 5065 10810 10305524000 Workers Compensation 800803 - 400402 400401 5000 800803 10000525000 Unemployment Compensation 39884 - 13599 26285 3410 17207 4314
529999Personnel Services and Benefits Budget Reserve (149000) - (17966) (131034) 1206 - 000
Personnel Total 18100966 - 8893310 9207656 4913 18016897 9954
15
Budget Instructions
bull Budget calendar
bull Management instructions for preparation and submission of budget requests Target budgets
Budget reduction scenarios
Requested budget increases
bull Technical instructions
bull Frequently Asked Questions ndash why do we prepare the budget a certain way
16
Departmental Budget Preparation
Departmental narrative information Vision
Mission
Goals amp Objectives
Additional initiatives and information
Department Name Wastewater DEPARTMENT WEBSITE httpwwwtampagovnetdept_wastewater
VISION AND MISSION The Wastewater Departments vision is to become a world-class utility while protecting the environment We will operate in a cost-effective manner and continually improve our work practices The mission is to provide outstanding wastewater services to our customers while protecting public health and the environment
GOALS AND OBJECTIVES The Wastewater Departments goal is to provide complete and cost-effective service and to respond rapidly to expanding service requirements To achieve its goal the Departments primary objectives include
bull Development tracking and reporting of specific measurable and relevant performance metrics
bull Implementation of an effective and efficient asset management program
bull Expansion of cross-training efforts amongst multi-skilled workforce technicians
bull Improving internal and external communication through the use of modern technologies and
bull Rehabilitation andor replacement of facilities as necessary to maximize reliability and minimize operating costs
CURRENT OPERATIONS AND INITIATIVES In FY2015 the Department will continue with the following initiatives in support of its primary objectives
bull Complete design award contracts and complete construction for rehabilitation of the Krause and Louisiana Pump Stations
bull Design and award additional construction contracts to continue with Departments collection system renewal and replacement program to repair and replace deteriorated force mains and gravity sewers located throughout the collection system and
bull Complete the construction for the replacement of the Orient Road force main
17
Departmental Budget Preparation
bull Link performance measures to strategic outcomes
bull Comprehensive plan
bull Neighborhood plans
bull Developer initiatives
bull Other opportunities
bull City of Tampa Strategic outcomesChanging Economic DNA
Strong Neighborhoods
Safe Streets
Efficient Government
bull Neighborhood Plans InVision Center City Plan
West River Area Plan
18
Departmental Budget Preparation
Performance Measures Linked to organizationrsquos strategic plans Measures effectiveness efficiency and quantity
CITY STRATEGIC PRIORITY 1069974Changing Tampas Economic DNA 1050374Keeping our Streets Safe1050374Strengthen our Neighborhoods 1050374Effective amp Efficient Government
Performance MeasuresActual
FY2013Projected
FY2014Estimated
FY2015Non-Revenue Producing Water () 96 95 95Reclaimed Water Demand (mgd) 331 321 34Call Center - Average Call Wait Time (minuteseconds) 151 150 145Call Center - Calls Abandoned () 104 90 80Meter Reading Accuracy () 997 998 998Hydrants Inspected () 100 100 100
19
Departmental Budget Preparation
bull Outcomes versus inputsbull Presents case for budget request
To administrators and chief executive officerTie to performance outcomes Detailed information at the account level to
support revenue estimates and expenditure requests
bull Non-Department Budgetbull Debt Service Budget
20
Departmental Budget Preparation
Inputs1 Reduction in parking
fund
Outcomes1 Time to empty garage
following performance arts center program ndash 90 minutes
2 Increase in the number and scope of cityrsquos capital improvement program
2 Increase staff for project management office
21
Capital Improvement Program
bull CIP is part of the long- range planning system
bull Guided by comprehensive plan and development plans
bull Available funding
22
Capital Improvement Program
bull Usually five years in scope
bull Incorporate the needsgoals of long-range plansComprehensive planComprehensive Improvement
Element (CIE)
Neighborhood plansinitiatives
bull Replacing older infrastructure or expand for growth
23
Capital Improvement Program
bull Understand limitations and restrictions of funding sources
bull Local Government Financial Information Handbook
Communications Services Tax Local Business Tax Local Government Infrastructure
Surtax Fuel Taxes Local Revenues Impact Fees WaterWastewaterParking
Solid Waste rates Tourist Development Tax Grants Debt Proceeds
24
Capital Improvement ProgramChanging the Community
Changes the communityrsquos fabric
Understand how projects are constructed ndash site visits
25
Capital Improvement ProgramChanging the Community
40th Street Segment Before Construction 40th Street Segment After Construction
Before After
26
Capital Improvement ProgramCapital Cash Flow Model
Ensure that each revenue source is balanced for each year of the CIP
FY2015 FY2016 FY2017 FY2018 FY2019
REVENUESStarting Cash Balance -$ 2169567$ 1805567$ 31567$ 506567$
Special Revenue - Fund Balance 2136033$ Capital Construction - Fund Balance 397534$
Impact Fees Collected 500000$ 500000$ 500000$ 500000$ 500000$ TOTAL REVENUE 3033567$ 2669567$ 2305567$ 531567$ 1006567$
EXPENDITURESTransfersTransfer To Hartline - Impact Fee Contribution 15000$ 15000$ 15000$ 15000$ 15000$ 2 Admin Fee (to General FundTransp Div) 10000$ 10000$ 10000$ 10000$ 10000$
TOTAL TRANSFERS 25000$ 25000$ 25000$ 25000$ 25000$
Capital Projects Westshore Blvd at Gandy Blvd Intersection Improvements 839000$ 839000$ 2249000$ -$ -$ Traffic Signal Westshore Blvd amp Interbay Blvd
TOTAL CIPs 839000$ 839000$ 2249000$ -$ -$
TOTAL EXPENDITURES 864000$ 864000$ 2274000$ 25000$ 25000$
ENDING FUND BALANCE 2169567$ 1805567$ 31567$ 506567$ 981567$
27
Capital Improvement ProgramCapital Cash Flow Model
30200 CIT 30600 LOGT 30508 Interbay Transp Impact
Fee
30509 Westshore
Trans Impact Fee
30510 Central Business Trans
Impact Fee
30511 Central East Trans Impact Fee
30512 North Central Trans
Impact Fee
30513 University
North Trans Impact Fee
30400 FDOT Grants
Other 31351 CP 15
Debt
FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015
Special Revenue Fund Balance 3546000$ 3998086$ 2136033$ 6387605$ 302231$ 2549433$ 7535$ (646041)$ -$ -$ -$ Capital Project Fund Balance 397534$ 1594459$ 11866$ 25338$ 47370$ 345036$ -$ -$ -$ Estimated Revenue 15643255$ 9933036$ 500000$ 500000$ 1500$ 150000$ 10000$ 750000$ 1156750$ 6409000$ 29500000$ Interest 250000$ 900000$ -$ -$
TOTAL REVENUE 19439255$ 14831122$ 3033567$ 8482064$ 315597$ 2724771$ 64905$ 448995$ 1156750$ 6409000$ 29500000$
Transfer to Hartline - Purple Line -$ 200000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Hartline - Impact Fee Contribution GF -$ -$ 15000$ 15000$ 150$ 4500$ 300$ 22500$ -$ -$ -$ 2 Admin Fee - Impact Fees -$ -$ 10000$ 10000$ 30$ 3000$ 200$ 15000$ -$ -$ -$ Other Reservations -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Other Funds 346000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Vehicle Replacement 4000000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service (Estimate) from below 4949407$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Projected CIPs from below 8251000$ 12423358$ 839000$ 3163750$ 315417$ 1480000$ -$ -$ 1156750$ 6409000$ 29500000$
TOTAL LIABILITY 17546407$ 12623358$ 864000$ 3188750$ 315597$ 1487500$ 500$ 37500$ 1156750$ 6409000$ 29500000$
ENDING FUND BALANCE 1892848$ 2207764$ 2169567$ 5293314$ -$ 1237271$ 64405$ 411495$ -$ -$ -$
28
Capital Improvement ProgramCapital Cash Flow Model
Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B$12640000 $1080000 $0 $2710000 $2830000 $3060000 $1190000 $90000 $1480000 $12440000 $200000
Design $1170000 $930000 $240000 $1170000 $0Right of WayLand $0 $0Construction $10420000 $2500000 $2500000 $3000000 $1000000 $1420000 $10420000 $0Construction Engineering $0 $0Project Management $540000 $60000 $90000 $90000 $60000 $90000 $90000 $60000 $540000 $0Other $310000 $90000 $120000 $100000 $310000 $0Equipment $0 $0Public Art $200000 $0 $200000
UnfundedTotal Project Cost
Project CostsFY2015 FY2016 FY2017 FY2018 Total Project
Funding
29
Capital Improvement ProgramSources and Use Statement
bull Project specific
bull One page briefing tool that summarizes all revenues and project funding requirements
SOURCES Available FundingCommunity Investment Tax - Current 3800000$ Community Investment Tax - FY2015 SAF 2000000$ HUD Choice Grant - FY2014 FinRes 2000000NEA Grant - FY2014 FinRes 100000CDBG Funds 500000
TOTAL SOURCES 8400000$
USES RequirementsDesign and Construction
Bro Bowl laser survey and grading -$ Plans and Specs
Phase 1 216000Phase 2 583532
Construction 6948739Total Design and Construction 7748271$
Project overhead 8 (excluding grant funds) 304000$ Contract Administration inspections 187000Printing and bid advertising 0Permit fees 5000Art in Public Places (1 of Design and Construction) 50000
546000$
TOTAL USES 8294271$
Total OverageShortfall 105729$
City of Tampa
Perry Harvey Park Capital BudgetSources and Uses Statement (Version 3)
Budget Office
30
Publishing the Budget Document
bull Presentation mattersbull Follow the guidelines but it is your documentbull GFOA Distinguished Budget Award Program
Policy document Financial plan Operations guide Communications device Reviewed by a three person panel of volunteers with
government budgeting experience
bull Building a Better Budget Document John Fishbein
31
Publishing the Budget Document
Primary users of the budget documentElected officialsSupervisorsPublicRating agencies
32
Presentation to Legislative Bodies
bull How and when you present to the legislative bodies is a local practice
bull Workshops allows for exchange of information bull Allows legislative bodies to ask questions and
provide guidancebull Chief executive officerrsquos budget presentationbull TRIM required public hearings
33
Truth in Millage Process
bull Most important process of the budgetbull E-Trim
34
What is TRIM
bull Purpose is to provide taxpayers transparency in how local taxing authorities propose and approve millage rates as part of the taxing authoritiesrsquo budget adoption process
bull Determine whether there is a tax increase proposed (calculate the rolled-back rate)
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
11
Monitoring Current Year Activities
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
67693 81949 93126 87550 3766994669
Estimate
0 0 0 0 5130527331
Budget
76115 75759 82534 83215 90650
15000
45000
75000
105000
Water Sales Revenue(In Thousands)
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
19172 16274 16979 17414 889330984
Estimate
0 0 0 0 912358716
Budget
19432 16608 16670 17352 18100966
5000
15000
25000
Personnel(In Thousands)
12
Monitoring Current Year Activities
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
3520555848
3783326715
3884955975
39661 1667777005
Estimate
0 0 0 0 2735041495
Budget
48779 43232 45639 47629 46140411
5000
15000
25000
35000
45000
55000
Operating(In Thousands)
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
984 767 671 1317 58974009
Estimate
0 0 0 0 97071291
Budget
989 959 916 1005 1560453
100300500700900
1100130015001700
Capital Outlay(In Thousands)
13
Monitoring Current Year ActivitiesCategory Account Account Description Budget Encumbrance Actual Balance Burn Rate Projected Projected Charges for Services 343301 Water Sales--Wcrwsa--N Blvd (1275000) - (529414) (745586) 4152 (1433000) 11239
343302 Water Sales (90650000) - (37669947) (52980053) 4156 (88975220) 9815343303 Hydrant Rental-City (425000) - - (425000) 000 (425000) 10000343304 Sale of Water Fr Hydrants (100000) - (55224) (44776) 5522 (102000) 10200343305 Hydrants and Fire Line-Billing (550000) - (339398) (210602) 6171 (630000) 11455343306 Rental of Meters (55000) - (32552) (22448) 5919 (56000) 10182343307 Water Meter Test - - - - (100) 343308 TBW Pass Through (1820000) - 30356 (1850356) -167 (1044800) 5741343309 Other Water Services - - - - - 343310 Bad Debt Collections-Water (185000) - (95511) (89489) 5163 (193000) 10432343311 Mdse Jobbing amp Contracting (36000) - (6300) (29700) 1750 (15450) 4292343312 Connection Fees-Meters (1120000) - (471215) (648785) 4207 (1010000) 9018343313 Installation Charges-Meters (650000) - (264161) (385839) 4064 (586000) 9015343315 Connection Fees-Fire Lines (345000) - (237487) (107513) 6884 (479000) 13884343316 Installation Charges-Fire Lines (10000) - (12568) 2568 12568 (10000) 10000343318 Water Application Fees (70000) - (31921) (38079) 4560 (69000) 9857343319 Inspection Fees-Fire Lines (40000) - (27149) (12851) 6787 (60000) 15000343320 Inspection Fees-Main Extension (10000) - (8709) (1291) 8709 (7000) 7000343321 Application Fee-Der Permit (7000) - (1921) (5079) 2744 (1500) 2143
343322Charges From Wastewater For Meter Srvc (400000) - - (400000) 000 (400000) 10000
343324 Reclaimed Water Water Usage (1700000) - (708424) (991576) 4167 (1565000) 9206343325 Reclaimed Water Meter Install Fee (35000) - (9769) (25231) 2791 (19000) 5429343326 Reclaimed Water Connection Fee (2000) - - (2000) 000 (2000) 10000343327 Reclaimed Water Relocation Fee (500) - (510) 10 10200 (1000) 20000
343328Reclaimed Water Water Application Fees (500) - (229) (271) 4580 (300) 6000
343329 Reclaimed Water Inspection Fee (500) - - (500) 000 (500) 10000Charges for Services Total (99486500) - (40472054) (59014446) 4068 (97084870) 9759
14
Monitoring Current Year ActivitiesCategory Account Account Description Budget Encumbrance Actual Balance Burn Rate Projected Projected
Personnel 512000 Regular Salaries and Wages 10519210 - 5061888 5457322 4812 10363342 9852512002 Terminal Leave 82300 - 43452 38848 5280 82300 10000512003 Longevity Awards 189787 - 34896 154891 1839 189787 10000512006 Floating Holiday 45005 - 11736 33269 2608 32037 7119514000 Overtime 781000 - 418185 362815 5354 745000 9539515003 Sick amp Annual Leave Accrual - - - - - 516000 Compensated Annual Leave 694775 - 352858 341917 5079 574572 8270517000 Compensated Sick Leave 416862 - 265143 151719 6360 576632 13833521000 Fica Taxes 696918 - 346198 350720 4968 696612 9996521001 145 Medicare Match 163643 - 81234 82409 4964 163192 9972522000 Retirement Contributions 1966062 - 995136 970926 5062 1976892 10055523000 Life Insurance 34118 - 14361 19757 4209 28892 8468523001 Accidental DampD Insurance 6611 - 3419 3192 5172 6879 10405523002 Employee Health Insurance 1802498 - 863456 939042 4790 1751940 9720523003 Long-Term Disability Insurance 10490 - 5313 5177 5065 10810 10305524000 Workers Compensation 800803 - 400402 400401 5000 800803 10000525000 Unemployment Compensation 39884 - 13599 26285 3410 17207 4314
529999Personnel Services and Benefits Budget Reserve (149000) - (17966) (131034) 1206 - 000
Personnel Total 18100966 - 8893310 9207656 4913 18016897 9954
15
Budget Instructions
bull Budget calendar
bull Management instructions for preparation and submission of budget requests Target budgets
Budget reduction scenarios
Requested budget increases
bull Technical instructions
bull Frequently Asked Questions ndash why do we prepare the budget a certain way
16
Departmental Budget Preparation
Departmental narrative information Vision
Mission
Goals amp Objectives
Additional initiatives and information
Department Name Wastewater DEPARTMENT WEBSITE httpwwwtampagovnetdept_wastewater
VISION AND MISSION The Wastewater Departments vision is to become a world-class utility while protecting the environment We will operate in a cost-effective manner and continually improve our work practices The mission is to provide outstanding wastewater services to our customers while protecting public health and the environment
GOALS AND OBJECTIVES The Wastewater Departments goal is to provide complete and cost-effective service and to respond rapidly to expanding service requirements To achieve its goal the Departments primary objectives include
bull Development tracking and reporting of specific measurable and relevant performance metrics
bull Implementation of an effective and efficient asset management program
bull Expansion of cross-training efforts amongst multi-skilled workforce technicians
bull Improving internal and external communication through the use of modern technologies and
bull Rehabilitation andor replacement of facilities as necessary to maximize reliability and minimize operating costs
CURRENT OPERATIONS AND INITIATIVES In FY2015 the Department will continue with the following initiatives in support of its primary objectives
bull Complete design award contracts and complete construction for rehabilitation of the Krause and Louisiana Pump Stations
bull Design and award additional construction contracts to continue with Departments collection system renewal and replacement program to repair and replace deteriorated force mains and gravity sewers located throughout the collection system and
bull Complete the construction for the replacement of the Orient Road force main
17
Departmental Budget Preparation
bull Link performance measures to strategic outcomes
bull Comprehensive plan
bull Neighborhood plans
bull Developer initiatives
bull Other opportunities
bull City of Tampa Strategic outcomesChanging Economic DNA
Strong Neighborhoods
Safe Streets
Efficient Government
bull Neighborhood Plans InVision Center City Plan
West River Area Plan
18
Departmental Budget Preparation
Performance Measures Linked to organizationrsquos strategic plans Measures effectiveness efficiency and quantity
CITY STRATEGIC PRIORITY 1069974Changing Tampas Economic DNA 1050374Keeping our Streets Safe1050374Strengthen our Neighborhoods 1050374Effective amp Efficient Government
Performance MeasuresActual
FY2013Projected
FY2014Estimated
FY2015Non-Revenue Producing Water () 96 95 95Reclaimed Water Demand (mgd) 331 321 34Call Center - Average Call Wait Time (minuteseconds) 151 150 145Call Center - Calls Abandoned () 104 90 80Meter Reading Accuracy () 997 998 998Hydrants Inspected () 100 100 100
19
Departmental Budget Preparation
bull Outcomes versus inputsbull Presents case for budget request
To administrators and chief executive officerTie to performance outcomes Detailed information at the account level to
support revenue estimates and expenditure requests
bull Non-Department Budgetbull Debt Service Budget
20
Departmental Budget Preparation
Inputs1 Reduction in parking
fund
Outcomes1 Time to empty garage
following performance arts center program ndash 90 minutes
2 Increase in the number and scope of cityrsquos capital improvement program
2 Increase staff for project management office
21
Capital Improvement Program
bull CIP is part of the long- range planning system
bull Guided by comprehensive plan and development plans
bull Available funding
22
Capital Improvement Program
bull Usually five years in scope
bull Incorporate the needsgoals of long-range plansComprehensive planComprehensive Improvement
Element (CIE)
Neighborhood plansinitiatives
bull Replacing older infrastructure or expand for growth
23
Capital Improvement Program
bull Understand limitations and restrictions of funding sources
bull Local Government Financial Information Handbook
Communications Services Tax Local Business Tax Local Government Infrastructure
Surtax Fuel Taxes Local Revenues Impact Fees WaterWastewaterParking
Solid Waste rates Tourist Development Tax Grants Debt Proceeds
24
Capital Improvement ProgramChanging the Community
Changes the communityrsquos fabric
Understand how projects are constructed ndash site visits
25
Capital Improvement ProgramChanging the Community
40th Street Segment Before Construction 40th Street Segment After Construction
Before After
26
Capital Improvement ProgramCapital Cash Flow Model
Ensure that each revenue source is balanced for each year of the CIP
FY2015 FY2016 FY2017 FY2018 FY2019
REVENUESStarting Cash Balance -$ 2169567$ 1805567$ 31567$ 506567$
Special Revenue - Fund Balance 2136033$ Capital Construction - Fund Balance 397534$
Impact Fees Collected 500000$ 500000$ 500000$ 500000$ 500000$ TOTAL REVENUE 3033567$ 2669567$ 2305567$ 531567$ 1006567$
EXPENDITURESTransfersTransfer To Hartline - Impact Fee Contribution 15000$ 15000$ 15000$ 15000$ 15000$ 2 Admin Fee (to General FundTransp Div) 10000$ 10000$ 10000$ 10000$ 10000$
TOTAL TRANSFERS 25000$ 25000$ 25000$ 25000$ 25000$
Capital Projects Westshore Blvd at Gandy Blvd Intersection Improvements 839000$ 839000$ 2249000$ -$ -$ Traffic Signal Westshore Blvd amp Interbay Blvd
TOTAL CIPs 839000$ 839000$ 2249000$ -$ -$
TOTAL EXPENDITURES 864000$ 864000$ 2274000$ 25000$ 25000$
ENDING FUND BALANCE 2169567$ 1805567$ 31567$ 506567$ 981567$
27
Capital Improvement ProgramCapital Cash Flow Model
30200 CIT 30600 LOGT 30508 Interbay Transp Impact
Fee
30509 Westshore
Trans Impact Fee
30510 Central Business Trans
Impact Fee
30511 Central East Trans Impact Fee
30512 North Central Trans
Impact Fee
30513 University
North Trans Impact Fee
30400 FDOT Grants
Other 31351 CP 15
Debt
FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015
Special Revenue Fund Balance 3546000$ 3998086$ 2136033$ 6387605$ 302231$ 2549433$ 7535$ (646041)$ -$ -$ -$ Capital Project Fund Balance 397534$ 1594459$ 11866$ 25338$ 47370$ 345036$ -$ -$ -$ Estimated Revenue 15643255$ 9933036$ 500000$ 500000$ 1500$ 150000$ 10000$ 750000$ 1156750$ 6409000$ 29500000$ Interest 250000$ 900000$ -$ -$
TOTAL REVENUE 19439255$ 14831122$ 3033567$ 8482064$ 315597$ 2724771$ 64905$ 448995$ 1156750$ 6409000$ 29500000$
Transfer to Hartline - Purple Line -$ 200000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Hartline - Impact Fee Contribution GF -$ -$ 15000$ 15000$ 150$ 4500$ 300$ 22500$ -$ -$ -$ 2 Admin Fee - Impact Fees -$ -$ 10000$ 10000$ 30$ 3000$ 200$ 15000$ -$ -$ -$ Other Reservations -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Other Funds 346000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Vehicle Replacement 4000000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service (Estimate) from below 4949407$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Projected CIPs from below 8251000$ 12423358$ 839000$ 3163750$ 315417$ 1480000$ -$ -$ 1156750$ 6409000$ 29500000$
TOTAL LIABILITY 17546407$ 12623358$ 864000$ 3188750$ 315597$ 1487500$ 500$ 37500$ 1156750$ 6409000$ 29500000$
ENDING FUND BALANCE 1892848$ 2207764$ 2169567$ 5293314$ -$ 1237271$ 64405$ 411495$ -$ -$ -$
28
Capital Improvement ProgramCapital Cash Flow Model
Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B$12640000 $1080000 $0 $2710000 $2830000 $3060000 $1190000 $90000 $1480000 $12440000 $200000
Design $1170000 $930000 $240000 $1170000 $0Right of WayLand $0 $0Construction $10420000 $2500000 $2500000 $3000000 $1000000 $1420000 $10420000 $0Construction Engineering $0 $0Project Management $540000 $60000 $90000 $90000 $60000 $90000 $90000 $60000 $540000 $0Other $310000 $90000 $120000 $100000 $310000 $0Equipment $0 $0Public Art $200000 $0 $200000
UnfundedTotal Project Cost
Project CostsFY2015 FY2016 FY2017 FY2018 Total Project
Funding
29
Capital Improvement ProgramSources and Use Statement
bull Project specific
bull One page briefing tool that summarizes all revenues and project funding requirements
SOURCES Available FundingCommunity Investment Tax - Current 3800000$ Community Investment Tax - FY2015 SAF 2000000$ HUD Choice Grant - FY2014 FinRes 2000000NEA Grant - FY2014 FinRes 100000CDBG Funds 500000
TOTAL SOURCES 8400000$
USES RequirementsDesign and Construction
Bro Bowl laser survey and grading -$ Plans and Specs
Phase 1 216000Phase 2 583532
Construction 6948739Total Design and Construction 7748271$
Project overhead 8 (excluding grant funds) 304000$ Contract Administration inspections 187000Printing and bid advertising 0Permit fees 5000Art in Public Places (1 of Design and Construction) 50000
546000$
TOTAL USES 8294271$
Total OverageShortfall 105729$
City of Tampa
Perry Harvey Park Capital BudgetSources and Uses Statement (Version 3)
Budget Office
30
Publishing the Budget Document
bull Presentation mattersbull Follow the guidelines but it is your documentbull GFOA Distinguished Budget Award Program
Policy document Financial plan Operations guide Communications device Reviewed by a three person panel of volunteers with
government budgeting experience
bull Building a Better Budget Document John Fishbein
31
Publishing the Budget Document
Primary users of the budget documentElected officialsSupervisorsPublicRating agencies
32
Presentation to Legislative Bodies
bull How and when you present to the legislative bodies is a local practice
bull Workshops allows for exchange of information bull Allows legislative bodies to ask questions and
provide guidancebull Chief executive officerrsquos budget presentationbull TRIM required public hearings
33
Truth in Millage Process
bull Most important process of the budgetbull E-Trim
34
What is TRIM
bull Purpose is to provide taxpayers transparency in how local taxing authorities propose and approve millage rates as part of the taxing authoritiesrsquo budget adoption process
bull Determine whether there is a tax increase proposed (calculate the rolled-back rate)
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
12
Monitoring Current Year Activities
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
3520555848
3783326715
3884955975
39661 1667777005
Estimate
0 0 0 0 2735041495
Budget
48779 43232 45639 47629 46140411
5000
15000
25000
35000
45000
55000
Operating(In Thousands)
FY10 FY11 FY12 FY13 FY 14 Proj
FY10 FY11 FY12 FY13 FY 14 Proj
Actual
984 767 671 1317 58974009
Estimate
0 0 0 0 97071291
Budget
989 959 916 1005 1560453
100300500700900
1100130015001700
Capital Outlay(In Thousands)
13
Monitoring Current Year ActivitiesCategory Account Account Description Budget Encumbrance Actual Balance Burn Rate Projected Projected Charges for Services 343301 Water Sales--Wcrwsa--N Blvd (1275000) - (529414) (745586) 4152 (1433000) 11239
343302 Water Sales (90650000) - (37669947) (52980053) 4156 (88975220) 9815343303 Hydrant Rental-City (425000) - - (425000) 000 (425000) 10000343304 Sale of Water Fr Hydrants (100000) - (55224) (44776) 5522 (102000) 10200343305 Hydrants and Fire Line-Billing (550000) - (339398) (210602) 6171 (630000) 11455343306 Rental of Meters (55000) - (32552) (22448) 5919 (56000) 10182343307 Water Meter Test - - - - (100) 343308 TBW Pass Through (1820000) - 30356 (1850356) -167 (1044800) 5741343309 Other Water Services - - - - - 343310 Bad Debt Collections-Water (185000) - (95511) (89489) 5163 (193000) 10432343311 Mdse Jobbing amp Contracting (36000) - (6300) (29700) 1750 (15450) 4292343312 Connection Fees-Meters (1120000) - (471215) (648785) 4207 (1010000) 9018343313 Installation Charges-Meters (650000) - (264161) (385839) 4064 (586000) 9015343315 Connection Fees-Fire Lines (345000) - (237487) (107513) 6884 (479000) 13884343316 Installation Charges-Fire Lines (10000) - (12568) 2568 12568 (10000) 10000343318 Water Application Fees (70000) - (31921) (38079) 4560 (69000) 9857343319 Inspection Fees-Fire Lines (40000) - (27149) (12851) 6787 (60000) 15000343320 Inspection Fees-Main Extension (10000) - (8709) (1291) 8709 (7000) 7000343321 Application Fee-Der Permit (7000) - (1921) (5079) 2744 (1500) 2143
343322Charges From Wastewater For Meter Srvc (400000) - - (400000) 000 (400000) 10000
343324 Reclaimed Water Water Usage (1700000) - (708424) (991576) 4167 (1565000) 9206343325 Reclaimed Water Meter Install Fee (35000) - (9769) (25231) 2791 (19000) 5429343326 Reclaimed Water Connection Fee (2000) - - (2000) 000 (2000) 10000343327 Reclaimed Water Relocation Fee (500) - (510) 10 10200 (1000) 20000
343328Reclaimed Water Water Application Fees (500) - (229) (271) 4580 (300) 6000
343329 Reclaimed Water Inspection Fee (500) - - (500) 000 (500) 10000Charges for Services Total (99486500) - (40472054) (59014446) 4068 (97084870) 9759
14
Monitoring Current Year ActivitiesCategory Account Account Description Budget Encumbrance Actual Balance Burn Rate Projected Projected
Personnel 512000 Regular Salaries and Wages 10519210 - 5061888 5457322 4812 10363342 9852512002 Terminal Leave 82300 - 43452 38848 5280 82300 10000512003 Longevity Awards 189787 - 34896 154891 1839 189787 10000512006 Floating Holiday 45005 - 11736 33269 2608 32037 7119514000 Overtime 781000 - 418185 362815 5354 745000 9539515003 Sick amp Annual Leave Accrual - - - - - 516000 Compensated Annual Leave 694775 - 352858 341917 5079 574572 8270517000 Compensated Sick Leave 416862 - 265143 151719 6360 576632 13833521000 Fica Taxes 696918 - 346198 350720 4968 696612 9996521001 145 Medicare Match 163643 - 81234 82409 4964 163192 9972522000 Retirement Contributions 1966062 - 995136 970926 5062 1976892 10055523000 Life Insurance 34118 - 14361 19757 4209 28892 8468523001 Accidental DampD Insurance 6611 - 3419 3192 5172 6879 10405523002 Employee Health Insurance 1802498 - 863456 939042 4790 1751940 9720523003 Long-Term Disability Insurance 10490 - 5313 5177 5065 10810 10305524000 Workers Compensation 800803 - 400402 400401 5000 800803 10000525000 Unemployment Compensation 39884 - 13599 26285 3410 17207 4314
529999Personnel Services and Benefits Budget Reserve (149000) - (17966) (131034) 1206 - 000
Personnel Total 18100966 - 8893310 9207656 4913 18016897 9954
15
Budget Instructions
bull Budget calendar
bull Management instructions for preparation and submission of budget requests Target budgets
Budget reduction scenarios
Requested budget increases
bull Technical instructions
bull Frequently Asked Questions ndash why do we prepare the budget a certain way
16
Departmental Budget Preparation
Departmental narrative information Vision
Mission
Goals amp Objectives
Additional initiatives and information
Department Name Wastewater DEPARTMENT WEBSITE httpwwwtampagovnetdept_wastewater
VISION AND MISSION The Wastewater Departments vision is to become a world-class utility while protecting the environment We will operate in a cost-effective manner and continually improve our work practices The mission is to provide outstanding wastewater services to our customers while protecting public health and the environment
GOALS AND OBJECTIVES The Wastewater Departments goal is to provide complete and cost-effective service and to respond rapidly to expanding service requirements To achieve its goal the Departments primary objectives include
bull Development tracking and reporting of specific measurable and relevant performance metrics
bull Implementation of an effective and efficient asset management program
bull Expansion of cross-training efforts amongst multi-skilled workforce technicians
bull Improving internal and external communication through the use of modern technologies and
bull Rehabilitation andor replacement of facilities as necessary to maximize reliability and minimize operating costs
CURRENT OPERATIONS AND INITIATIVES In FY2015 the Department will continue with the following initiatives in support of its primary objectives
bull Complete design award contracts and complete construction for rehabilitation of the Krause and Louisiana Pump Stations
bull Design and award additional construction contracts to continue with Departments collection system renewal and replacement program to repair and replace deteriorated force mains and gravity sewers located throughout the collection system and
bull Complete the construction for the replacement of the Orient Road force main
17
Departmental Budget Preparation
bull Link performance measures to strategic outcomes
bull Comprehensive plan
bull Neighborhood plans
bull Developer initiatives
bull Other opportunities
bull City of Tampa Strategic outcomesChanging Economic DNA
Strong Neighborhoods
Safe Streets
Efficient Government
bull Neighborhood Plans InVision Center City Plan
West River Area Plan
18
Departmental Budget Preparation
Performance Measures Linked to organizationrsquos strategic plans Measures effectiveness efficiency and quantity
CITY STRATEGIC PRIORITY 1069974Changing Tampas Economic DNA 1050374Keeping our Streets Safe1050374Strengthen our Neighborhoods 1050374Effective amp Efficient Government
Performance MeasuresActual
FY2013Projected
FY2014Estimated
FY2015Non-Revenue Producing Water () 96 95 95Reclaimed Water Demand (mgd) 331 321 34Call Center - Average Call Wait Time (minuteseconds) 151 150 145Call Center - Calls Abandoned () 104 90 80Meter Reading Accuracy () 997 998 998Hydrants Inspected () 100 100 100
19
Departmental Budget Preparation
bull Outcomes versus inputsbull Presents case for budget request
To administrators and chief executive officerTie to performance outcomes Detailed information at the account level to
support revenue estimates and expenditure requests
bull Non-Department Budgetbull Debt Service Budget
20
Departmental Budget Preparation
Inputs1 Reduction in parking
fund
Outcomes1 Time to empty garage
following performance arts center program ndash 90 minutes
2 Increase in the number and scope of cityrsquos capital improvement program
2 Increase staff for project management office
21
Capital Improvement Program
bull CIP is part of the long- range planning system
bull Guided by comprehensive plan and development plans
bull Available funding
22
Capital Improvement Program
bull Usually five years in scope
bull Incorporate the needsgoals of long-range plansComprehensive planComprehensive Improvement
Element (CIE)
Neighborhood plansinitiatives
bull Replacing older infrastructure or expand for growth
23
Capital Improvement Program
bull Understand limitations and restrictions of funding sources
bull Local Government Financial Information Handbook
Communications Services Tax Local Business Tax Local Government Infrastructure
Surtax Fuel Taxes Local Revenues Impact Fees WaterWastewaterParking
Solid Waste rates Tourist Development Tax Grants Debt Proceeds
24
Capital Improvement ProgramChanging the Community
Changes the communityrsquos fabric
Understand how projects are constructed ndash site visits
25
Capital Improvement ProgramChanging the Community
40th Street Segment Before Construction 40th Street Segment After Construction
Before After
26
Capital Improvement ProgramCapital Cash Flow Model
Ensure that each revenue source is balanced for each year of the CIP
FY2015 FY2016 FY2017 FY2018 FY2019
REVENUESStarting Cash Balance -$ 2169567$ 1805567$ 31567$ 506567$
Special Revenue - Fund Balance 2136033$ Capital Construction - Fund Balance 397534$
Impact Fees Collected 500000$ 500000$ 500000$ 500000$ 500000$ TOTAL REVENUE 3033567$ 2669567$ 2305567$ 531567$ 1006567$
EXPENDITURESTransfersTransfer To Hartline - Impact Fee Contribution 15000$ 15000$ 15000$ 15000$ 15000$ 2 Admin Fee (to General FundTransp Div) 10000$ 10000$ 10000$ 10000$ 10000$
TOTAL TRANSFERS 25000$ 25000$ 25000$ 25000$ 25000$
Capital Projects Westshore Blvd at Gandy Blvd Intersection Improvements 839000$ 839000$ 2249000$ -$ -$ Traffic Signal Westshore Blvd amp Interbay Blvd
TOTAL CIPs 839000$ 839000$ 2249000$ -$ -$
TOTAL EXPENDITURES 864000$ 864000$ 2274000$ 25000$ 25000$
ENDING FUND BALANCE 2169567$ 1805567$ 31567$ 506567$ 981567$
27
Capital Improvement ProgramCapital Cash Flow Model
30200 CIT 30600 LOGT 30508 Interbay Transp Impact
Fee
30509 Westshore
Trans Impact Fee
30510 Central Business Trans
Impact Fee
30511 Central East Trans Impact Fee
30512 North Central Trans
Impact Fee
30513 University
North Trans Impact Fee
30400 FDOT Grants
Other 31351 CP 15
Debt
FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015
Special Revenue Fund Balance 3546000$ 3998086$ 2136033$ 6387605$ 302231$ 2549433$ 7535$ (646041)$ -$ -$ -$ Capital Project Fund Balance 397534$ 1594459$ 11866$ 25338$ 47370$ 345036$ -$ -$ -$ Estimated Revenue 15643255$ 9933036$ 500000$ 500000$ 1500$ 150000$ 10000$ 750000$ 1156750$ 6409000$ 29500000$ Interest 250000$ 900000$ -$ -$
TOTAL REVENUE 19439255$ 14831122$ 3033567$ 8482064$ 315597$ 2724771$ 64905$ 448995$ 1156750$ 6409000$ 29500000$
Transfer to Hartline - Purple Line -$ 200000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Hartline - Impact Fee Contribution GF -$ -$ 15000$ 15000$ 150$ 4500$ 300$ 22500$ -$ -$ -$ 2 Admin Fee - Impact Fees -$ -$ 10000$ 10000$ 30$ 3000$ 200$ 15000$ -$ -$ -$ Other Reservations -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Other Funds 346000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Vehicle Replacement 4000000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service (Estimate) from below 4949407$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Projected CIPs from below 8251000$ 12423358$ 839000$ 3163750$ 315417$ 1480000$ -$ -$ 1156750$ 6409000$ 29500000$
TOTAL LIABILITY 17546407$ 12623358$ 864000$ 3188750$ 315597$ 1487500$ 500$ 37500$ 1156750$ 6409000$ 29500000$
ENDING FUND BALANCE 1892848$ 2207764$ 2169567$ 5293314$ -$ 1237271$ 64405$ 411495$ -$ -$ -$
28
Capital Improvement ProgramCapital Cash Flow Model
Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B$12640000 $1080000 $0 $2710000 $2830000 $3060000 $1190000 $90000 $1480000 $12440000 $200000
Design $1170000 $930000 $240000 $1170000 $0Right of WayLand $0 $0Construction $10420000 $2500000 $2500000 $3000000 $1000000 $1420000 $10420000 $0Construction Engineering $0 $0Project Management $540000 $60000 $90000 $90000 $60000 $90000 $90000 $60000 $540000 $0Other $310000 $90000 $120000 $100000 $310000 $0Equipment $0 $0Public Art $200000 $0 $200000
UnfundedTotal Project Cost
Project CostsFY2015 FY2016 FY2017 FY2018 Total Project
Funding
29
Capital Improvement ProgramSources and Use Statement
bull Project specific
bull One page briefing tool that summarizes all revenues and project funding requirements
SOURCES Available FundingCommunity Investment Tax - Current 3800000$ Community Investment Tax - FY2015 SAF 2000000$ HUD Choice Grant - FY2014 FinRes 2000000NEA Grant - FY2014 FinRes 100000CDBG Funds 500000
TOTAL SOURCES 8400000$
USES RequirementsDesign and Construction
Bro Bowl laser survey and grading -$ Plans and Specs
Phase 1 216000Phase 2 583532
Construction 6948739Total Design and Construction 7748271$
Project overhead 8 (excluding grant funds) 304000$ Contract Administration inspections 187000Printing and bid advertising 0Permit fees 5000Art in Public Places (1 of Design and Construction) 50000
546000$
TOTAL USES 8294271$
Total OverageShortfall 105729$
City of Tampa
Perry Harvey Park Capital BudgetSources and Uses Statement (Version 3)
Budget Office
30
Publishing the Budget Document
bull Presentation mattersbull Follow the guidelines but it is your documentbull GFOA Distinguished Budget Award Program
Policy document Financial plan Operations guide Communications device Reviewed by a three person panel of volunteers with
government budgeting experience
bull Building a Better Budget Document John Fishbein
31
Publishing the Budget Document
Primary users of the budget documentElected officialsSupervisorsPublicRating agencies
32
Presentation to Legislative Bodies
bull How and when you present to the legislative bodies is a local practice
bull Workshops allows for exchange of information bull Allows legislative bodies to ask questions and
provide guidancebull Chief executive officerrsquos budget presentationbull TRIM required public hearings
33
Truth in Millage Process
bull Most important process of the budgetbull E-Trim
34
What is TRIM
bull Purpose is to provide taxpayers transparency in how local taxing authorities propose and approve millage rates as part of the taxing authoritiesrsquo budget adoption process
bull Determine whether there is a tax increase proposed (calculate the rolled-back rate)
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
13
Monitoring Current Year ActivitiesCategory Account Account Description Budget Encumbrance Actual Balance Burn Rate Projected Projected Charges for Services 343301 Water Sales--Wcrwsa--N Blvd (1275000) - (529414) (745586) 4152 (1433000) 11239
343302 Water Sales (90650000) - (37669947) (52980053) 4156 (88975220) 9815343303 Hydrant Rental-City (425000) - - (425000) 000 (425000) 10000343304 Sale of Water Fr Hydrants (100000) - (55224) (44776) 5522 (102000) 10200343305 Hydrants and Fire Line-Billing (550000) - (339398) (210602) 6171 (630000) 11455343306 Rental of Meters (55000) - (32552) (22448) 5919 (56000) 10182343307 Water Meter Test - - - - (100) 343308 TBW Pass Through (1820000) - 30356 (1850356) -167 (1044800) 5741343309 Other Water Services - - - - - 343310 Bad Debt Collections-Water (185000) - (95511) (89489) 5163 (193000) 10432343311 Mdse Jobbing amp Contracting (36000) - (6300) (29700) 1750 (15450) 4292343312 Connection Fees-Meters (1120000) - (471215) (648785) 4207 (1010000) 9018343313 Installation Charges-Meters (650000) - (264161) (385839) 4064 (586000) 9015343315 Connection Fees-Fire Lines (345000) - (237487) (107513) 6884 (479000) 13884343316 Installation Charges-Fire Lines (10000) - (12568) 2568 12568 (10000) 10000343318 Water Application Fees (70000) - (31921) (38079) 4560 (69000) 9857343319 Inspection Fees-Fire Lines (40000) - (27149) (12851) 6787 (60000) 15000343320 Inspection Fees-Main Extension (10000) - (8709) (1291) 8709 (7000) 7000343321 Application Fee-Der Permit (7000) - (1921) (5079) 2744 (1500) 2143
343322Charges From Wastewater For Meter Srvc (400000) - - (400000) 000 (400000) 10000
343324 Reclaimed Water Water Usage (1700000) - (708424) (991576) 4167 (1565000) 9206343325 Reclaimed Water Meter Install Fee (35000) - (9769) (25231) 2791 (19000) 5429343326 Reclaimed Water Connection Fee (2000) - - (2000) 000 (2000) 10000343327 Reclaimed Water Relocation Fee (500) - (510) 10 10200 (1000) 20000
343328Reclaimed Water Water Application Fees (500) - (229) (271) 4580 (300) 6000
343329 Reclaimed Water Inspection Fee (500) - - (500) 000 (500) 10000Charges for Services Total (99486500) - (40472054) (59014446) 4068 (97084870) 9759
14
Monitoring Current Year ActivitiesCategory Account Account Description Budget Encumbrance Actual Balance Burn Rate Projected Projected
Personnel 512000 Regular Salaries and Wages 10519210 - 5061888 5457322 4812 10363342 9852512002 Terminal Leave 82300 - 43452 38848 5280 82300 10000512003 Longevity Awards 189787 - 34896 154891 1839 189787 10000512006 Floating Holiday 45005 - 11736 33269 2608 32037 7119514000 Overtime 781000 - 418185 362815 5354 745000 9539515003 Sick amp Annual Leave Accrual - - - - - 516000 Compensated Annual Leave 694775 - 352858 341917 5079 574572 8270517000 Compensated Sick Leave 416862 - 265143 151719 6360 576632 13833521000 Fica Taxes 696918 - 346198 350720 4968 696612 9996521001 145 Medicare Match 163643 - 81234 82409 4964 163192 9972522000 Retirement Contributions 1966062 - 995136 970926 5062 1976892 10055523000 Life Insurance 34118 - 14361 19757 4209 28892 8468523001 Accidental DampD Insurance 6611 - 3419 3192 5172 6879 10405523002 Employee Health Insurance 1802498 - 863456 939042 4790 1751940 9720523003 Long-Term Disability Insurance 10490 - 5313 5177 5065 10810 10305524000 Workers Compensation 800803 - 400402 400401 5000 800803 10000525000 Unemployment Compensation 39884 - 13599 26285 3410 17207 4314
529999Personnel Services and Benefits Budget Reserve (149000) - (17966) (131034) 1206 - 000
Personnel Total 18100966 - 8893310 9207656 4913 18016897 9954
15
Budget Instructions
bull Budget calendar
bull Management instructions for preparation and submission of budget requests Target budgets
Budget reduction scenarios
Requested budget increases
bull Technical instructions
bull Frequently Asked Questions ndash why do we prepare the budget a certain way
16
Departmental Budget Preparation
Departmental narrative information Vision
Mission
Goals amp Objectives
Additional initiatives and information
Department Name Wastewater DEPARTMENT WEBSITE httpwwwtampagovnetdept_wastewater
VISION AND MISSION The Wastewater Departments vision is to become a world-class utility while protecting the environment We will operate in a cost-effective manner and continually improve our work practices The mission is to provide outstanding wastewater services to our customers while protecting public health and the environment
GOALS AND OBJECTIVES The Wastewater Departments goal is to provide complete and cost-effective service and to respond rapidly to expanding service requirements To achieve its goal the Departments primary objectives include
bull Development tracking and reporting of specific measurable and relevant performance metrics
bull Implementation of an effective and efficient asset management program
bull Expansion of cross-training efforts amongst multi-skilled workforce technicians
bull Improving internal and external communication through the use of modern technologies and
bull Rehabilitation andor replacement of facilities as necessary to maximize reliability and minimize operating costs
CURRENT OPERATIONS AND INITIATIVES In FY2015 the Department will continue with the following initiatives in support of its primary objectives
bull Complete design award contracts and complete construction for rehabilitation of the Krause and Louisiana Pump Stations
bull Design and award additional construction contracts to continue with Departments collection system renewal and replacement program to repair and replace deteriorated force mains and gravity sewers located throughout the collection system and
bull Complete the construction for the replacement of the Orient Road force main
17
Departmental Budget Preparation
bull Link performance measures to strategic outcomes
bull Comprehensive plan
bull Neighborhood plans
bull Developer initiatives
bull Other opportunities
bull City of Tampa Strategic outcomesChanging Economic DNA
Strong Neighborhoods
Safe Streets
Efficient Government
bull Neighborhood Plans InVision Center City Plan
West River Area Plan
18
Departmental Budget Preparation
Performance Measures Linked to organizationrsquos strategic plans Measures effectiveness efficiency and quantity
CITY STRATEGIC PRIORITY 1069974Changing Tampas Economic DNA 1050374Keeping our Streets Safe1050374Strengthen our Neighborhoods 1050374Effective amp Efficient Government
Performance MeasuresActual
FY2013Projected
FY2014Estimated
FY2015Non-Revenue Producing Water () 96 95 95Reclaimed Water Demand (mgd) 331 321 34Call Center - Average Call Wait Time (minuteseconds) 151 150 145Call Center - Calls Abandoned () 104 90 80Meter Reading Accuracy () 997 998 998Hydrants Inspected () 100 100 100
19
Departmental Budget Preparation
bull Outcomes versus inputsbull Presents case for budget request
To administrators and chief executive officerTie to performance outcomes Detailed information at the account level to
support revenue estimates and expenditure requests
bull Non-Department Budgetbull Debt Service Budget
20
Departmental Budget Preparation
Inputs1 Reduction in parking
fund
Outcomes1 Time to empty garage
following performance arts center program ndash 90 minutes
2 Increase in the number and scope of cityrsquos capital improvement program
2 Increase staff for project management office
21
Capital Improvement Program
bull CIP is part of the long- range planning system
bull Guided by comprehensive plan and development plans
bull Available funding
22
Capital Improvement Program
bull Usually five years in scope
bull Incorporate the needsgoals of long-range plansComprehensive planComprehensive Improvement
Element (CIE)
Neighborhood plansinitiatives
bull Replacing older infrastructure or expand for growth
23
Capital Improvement Program
bull Understand limitations and restrictions of funding sources
bull Local Government Financial Information Handbook
Communications Services Tax Local Business Tax Local Government Infrastructure
Surtax Fuel Taxes Local Revenues Impact Fees WaterWastewaterParking
Solid Waste rates Tourist Development Tax Grants Debt Proceeds
24
Capital Improvement ProgramChanging the Community
Changes the communityrsquos fabric
Understand how projects are constructed ndash site visits
25
Capital Improvement ProgramChanging the Community
40th Street Segment Before Construction 40th Street Segment After Construction
Before After
26
Capital Improvement ProgramCapital Cash Flow Model
Ensure that each revenue source is balanced for each year of the CIP
FY2015 FY2016 FY2017 FY2018 FY2019
REVENUESStarting Cash Balance -$ 2169567$ 1805567$ 31567$ 506567$
Special Revenue - Fund Balance 2136033$ Capital Construction - Fund Balance 397534$
Impact Fees Collected 500000$ 500000$ 500000$ 500000$ 500000$ TOTAL REVENUE 3033567$ 2669567$ 2305567$ 531567$ 1006567$
EXPENDITURESTransfersTransfer To Hartline - Impact Fee Contribution 15000$ 15000$ 15000$ 15000$ 15000$ 2 Admin Fee (to General FundTransp Div) 10000$ 10000$ 10000$ 10000$ 10000$
TOTAL TRANSFERS 25000$ 25000$ 25000$ 25000$ 25000$
Capital Projects Westshore Blvd at Gandy Blvd Intersection Improvements 839000$ 839000$ 2249000$ -$ -$ Traffic Signal Westshore Blvd amp Interbay Blvd
TOTAL CIPs 839000$ 839000$ 2249000$ -$ -$
TOTAL EXPENDITURES 864000$ 864000$ 2274000$ 25000$ 25000$
ENDING FUND BALANCE 2169567$ 1805567$ 31567$ 506567$ 981567$
27
Capital Improvement ProgramCapital Cash Flow Model
30200 CIT 30600 LOGT 30508 Interbay Transp Impact
Fee
30509 Westshore
Trans Impact Fee
30510 Central Business Trans
Impact Fee
30511 Central East Trans Impact Fee
30512 North Central Trans
Impact Fee
30513 University
North Trans Impact Fee
30400 FDOT Grants
Other 31351 CP 15
Debt
FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015
Special Revenue Fund Balance 3546000$ 3998086$ 2136033$ 6387605$ 302231$ 2549433$ 7535$ (646041)$ -$ -$ -$ Capital Project Fund Balance 397534$ 1594459$ 11866$ 25338$ 47370$ 345036$ -$ -$ -$ Estimated Revenue 15643255$ 9933036$ 500000$ 500000$ 1500$ 150000$ 10000$ 750000$ 1156750$ 6409000$ 29500000$ Interest 250000$ 900000$ -$ -$
TOTAL REVENUE 19439255$ 14831122$ 3033567$ 8482064$ 315597$ 2724771$ 64905$ 448995$ 1156750$ 6409000$ 29500000$
Transfer to Hartline - Purple Line -$ 200000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Hartline - Impact Fee Contribution GF -$ -$ 15000$ 15000$ 150$ 4500$ 300$ 22500$ -$ -$ -$ 2 Admin Fee - Impact Fees -$ -$ 10000$ 10000$ 30$ 3000$ 200$ 15000$ -$ -$ -$ Other Reservations -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Other Funds 346000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Vehicle Replacement 4000000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service (Estimate) from below 4949407$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Projected CIPs from below 8251000$ 12423358$ 839000$ 3163750$ 315417$ 1480000$ -$ -$ 1156750$ 6409000$ 29500000$
TOTAL LIABILITY 17546407$ 12623358$ 864000$ 3188750$ 315597$ 1487500$ 500$ 37500$ 1156750$ 6409000$ 29500000$
ENDING FUND BALANCE 1892848$ 2207764$ 2169567$ 5293314$ -$ 1237271$ 64405$ 411495$ -$ -$ -$
28
Capital Improvement ProgramCapital Cash Flow Model
Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B$12640000 $1080000 $0 $2710000 $2830000 $3060000 $1190000 $90000 $1480000 $12440000 $200000
Design $1170000 $930000 $240000 $1170000 $0Right of WayLand $0 $0Construction $10420000 $2500000 $2500000 $3000000 $1000000 $1420000 $10420000 $0Construction Engineering $0 $0Project Management $540000 $60000 $90000 $90000 $60000 $90000 $90000 $60000 $540000 $0Other $310000 $90000 $120000 $100000 $310000 $0Equipment $0 $0Public Art $200000 $0 $200000
UnfundedTotal Project Cost
Project CostsFY2015 FY2016 FY2017 FY2018 Total Project
Funding
29
Capital Improvement ProgramSources and Use Statement
bull Project specific
bull One page briefing tool that summarizes all revenues and project funding requirements
SOURCES Available FundingCommunity Investment Tax - Current 3800000$ Community Investment Tax - FY2015 SAF 2000000$ HUD Choice Grant - FY2014 FinRes 2000000NEA Grant - FY2014 FinRes 100000CDBG Funds 500000
TOTAL SOURCES 8400000$
USES RequirementsDesign and Construction
Bro Bowl laser survey and grading -$ Plans and Specs
Phase 1 216000Phase 2 583532
Construction 6948739Total Design and Construction 7748271$
Project overhead 8 (excluding grant funds) 304000$ Contract Administration inspections 187000Printing and bid advertising 0Permit fees 5000Art in Public Places (1 of Design and Construction) 50000
546000$
TOTAL USES 8294271$
Total OverageShortfall 105729$
City of Tampa
Perry Harvey Park Capital BudgetSources and Uses Statement (Version 3)
Budget Office
30
Publishing the Budget Document
bull Presentation mattersbull Follow the guidelines but it is your documentbull GFOA Distinguished Budget Award Program
Policy document Financial plan Operations guide Communications device Reviewed by a three person panel of volunteers with
government budgeting experience
bull Building a Better Budget Document John Fishbein
31
Publishing the Budget Document
Primary users of the budget documentElected officialsSupervisorsPublicRating agencies
32
Presentation to Legislative Bodies
bull How and when you present to the legislative bodies is a local practice
bull Workshops allows for exchange of information bull Allows legislative bodies to ask questions and
provide guidancebull Chief executive officerrsquos budget presentationbull TRIM required public hearings
33
Truth in Millage Process
bull Most important process of the budgetbull E-Trim
34
What is TRIM
bull Purpose is to provide taxpayers transparency in how local taxing authorities propose and approve millage rates as part of the taxing authoritiesrsquo budget adoption process
bull Determine whether there is a tax increase proposed (calculate the rolled-back rate)
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
14
Monitoring Current Year ActivitiesCategory Account Account Description Budget Encumbrance Actual Balance Burn Rate Projected Projected
Personnel 512000 Regular Salaries and Wages 10519210 - 5061888 5457322 4812 10363342 9852512002 Terminal Leave 82300 - 43452 38848 5280 82300 10000512003 Longevity Awards 189787 - 34896 154891 1839 189787 10000512006 Floating Holiday 45005 - 11736 33269 2608 32037 7119514000 Overtime 781000 - 418185 362815 5354 745000 9539515003 Sick amp Annual Leave Accrual - - - - - 516000 Compensated Annual Leave 694775 - 352858 341917 5079 574572 8270517000 Compensated Sick Leave 416862 - 265143 151719 6360 576632 13833521000 Fica Taxes 696918 - 346198 350720 4968 696612 9996521001 145 Medicare Match 163643 - 81234 82409 4964 163192 9972522000 Retirement Contributions 1966062 - 995136 970926 5062 1976892 10055523000 Life Insurance 34118 - 14361 19757 4209 28892 8468523001 Accidental DampD Insurance 6611 - 3419 3192 5172 6879 10405523002 Employee Health Insurance 1802498 - 863456 939042 4790 1751940 9720523003 Long-Term Disability Insurance 10490 - 5313 5177 5065 10810 10305524000 Workers Compensation 800803 - 400402 400401 5000 800803 10000525000 Unemployment Compensation 39884 - 13599 26285 3410 17207 4314
529999Personnel Services and Benefits Budget Reserve (149000) - (17966) (131034) 1206 - 000
Personnel Total 18100966 - 8893310 9207656 4913 18016897 9954
15
Budget Instructions
bull Budget calendar
bull Management instructions for preparation and submission of budget requests Target budgets
Budget reduction scenarios
Requested budget increases
bull Technical instructions
bull Frequently Asked Questions ndash why do we prepare the budget a certain way
16
Departmental Budget Preparation
Departmental narrative information Vision
Mission
Goals amp Objectives
Additional initiatives and information
Department Name Wastewater DEPARTMENT WEBSITE httpwwwtampagovnetdept_wastewater
VISION AND MISSION The Wastewater Departments vision is to become a world-class utility while protecting the environment We will operate in a cost-effective manner and continually improve our work practices The mission is to provide outstanding wastewater services to our customers while protecting public health and the environment
GOALS AND OBJECTIVES The Wastewater Departments goal is to provide complete and cost-effective service and to respond rapidly to expanding service requirements To achieve its goal the Departments primary objectives include
bull Development tracking and reporting of specific measurable and relevant performance metrics
bull Implementation of an effective and efficient asset management program
bull Expansion of cross-training efforts amongst multi-skilled workforce technicians
bull Improving internal and external communication through the use of modern technologies and
bull Rehabilitation andor replacement of facilities as necessary to maximize reliability and minimize operating costs
CURRENT OPERATIONS AND INITIATIVES In FY2015 the Department will continue with the following initiatives in support of its primary objectives
bull Complete design award contracts and complete construction for rehabilitation of the Krause and Louisiana Pump Stations
bull Design and award additional construction contracts to continue with Departments collection system renewal and replacement program to repair and replace deteriorated force mains and gravity sewers located throughout the collection system and
bull Complete the construction for the replacement of the Orient Road force main
17
Departmental Budget Preparation
bull Link performance measures to strategic outcomes
bull Comprehensive plan
bull Neighborhood plans
bull Developer initiatives
bull Other opportunities
bull City of Tampa Strategic outcomesChanging Economic DNA
Strong Neighborhoods
Safe Streets
Efficient Government
bull Neighborhood Plans InVision Center City Plan
West River Area Plan
18
Departmental Budget Preparation
Performance Measures Linked to organizationrsquos strategic plans Measures effectiveness efficiency and quantity
CITY STRATEGIC PRIORITY 1069974Changing Tampas Economic DNA 1050374Keeping our Streets Safe1050374Strengthen our Neighborhoods 1050374Effective amp Efficient Government
Performance MeasuresActual
FY2013Projected
FY2014Estimated
FY2015Non-Revenue Producing Water () 96 95 95Reclaimed Water Demand (mgd) 331 321 34Call Center - Average Call Wait Time (minuteseconds) 151 150 145Call Center - Calls Abandoned () 104 90 80Meter Reading Accuracy () 997 998 998Hydrants Inspected () 100 100 100
19
Departmental Budget Preparation
bull Outcomes versus inputsbull Presents case for budget request
To administrators and chief executive officerTie to performance outcomes Detailed information at the account level to
support revenue estimates and expenditure requests
bull Non-Department Budgetbull Debt Service Budget
20
Departmental Budget Preparation
Inputs1 Reduction in parking
fund
Outcomes1 Time to empty garage
following performance arts center program ndash 90 minutes
2 Increase in the number and scope of cityrsquos capital improvement program
2 Increase staff for project management office
21
Capital Improvement Program
bull CIP is part of the long- range planning system
bull Guided by comprehensive plan and development plans
bull Available funding
22
Capital Improvement Program
bull Usually five years in scope
bull Incorporate the needsgoals of long-range plansComprehensive planComprehensive Improvement
Element (CIE)
Neighborhood plansinitiatives
bull Replacing older infrastructure or expand for growth
23
Capital Improvement Program
bull Understand limitations and restrictions of funding sources
bull Local Government Financial Information Handbook
Communications Services Tax Local Business Tax Local Government Infrastructure
Surtax Fuel Taxes Local Revenues Impact Fees WaterWastewaterParking
Solid Waste rates Tourist Development Tax Grants Debt Proceeds
24
Capital Improvement ProgramChanging the Community
Changes the communityrsquos fabric
Understand how projects are constructed ndash site visits
25
Capital Improvement ProgramChanging the Community
40th Street Segment Before Construction 40th Street Segment After Construction
Before After
26
Capital Improvement ProgramCapital Cash Flow Model
Ensure that each revenue source is balanced for each year of the CIP
FY2015 FY2016 FY2017 FY2018 FY2019
REVENUESStarting Cash Balance -$ 2169567$ 1805567$ 31567$ 506567$
Special Revenue - Fund Balance 2136033$ Capital Construction - Fund Balance 397534$
Impact Fees Collected 500000$ 500000$ 500000$ 500000$ 500000$ TOTAL REVENUE 3033567$ 2669567$ 2305567$ 531567$ 1006567$
EXPENDITURESTransfersTransfer To Hartline - Impact Fee Contribution 15000$ 15000$ 15000$ 15000$ 15000$ 2 Admin Fee (to General FundTransp Div) 10000$ 10000$ 10000$ 10000$ 10000$
TOTAL TRANSFERS 25000$ 25000$ 25000$ 25000$ 25000$
Capital Projects Westshore Blvd at Gandy Blvd Intersection Improvements 839000$ 839000$ 2249000$ -$ -$ Traffic Signal Westshore Blvd amp Interbay Blvd
TOTAL CIPs 839000$ 839000$ 2249000$ -$ -$
TOTAL EXPENDITURES 864000$ 864000$ 2274000$ 25000$ 25000$
ENDING FUND BALANCE 2169567$ 1805567$ 31567$ 506567$ 981567$
27
Capital Improvement ProgramCapital Cash Flow Model
30200 CIT 30600 LOGT 30508 Interbay Transp Impact
Fee
30509 Westshore
Trans Impact Fee
30510 Central Business Trans
Impact Fee
30511 Central East Trans Impact Fee
30512 North Central Trans
Impact Fee
30513 University
North Trans Impact Fee
30400 FDOT Grants
Other 31351 CP 15
Debt
FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015
Special Revenue Fund Balance 3546000$ 3998086$ 2136033$ 6387605$ 302231$ 2549433$ 7535$ (646041)$ -$ -$ -$ Capital Project Fund Balance 397534$ 1594459$ 11866$ 25338$ 47370$ 345036$ -$ -$ -$ Estimated Revenue 15643255$ 9933036$ 500000$ 500000$ 1500$ 150000$ 10000$ 750000$ 1156750$ 6409000$ 29500000$ Interest 250000$ 900000$ -$ -$
TOTAL REVENUE 19439255$ 14831122$ 3033567$ 8482064$ 315597$ 2724771$ 64905$ 448995$ 1156750$ 6409000$ 29500000$
Transfer to Hartline - Purple Line -$ 200000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Hartline - Impact Fee Contribution GF -$ -$ 15000$ 15000$ 150$ 4500$ 300$ 22500$ -$ -$ -$ 2 Admin Fee - Impact Fees -$ -$ 10000$ 10000$ 30$ 3000$ 200$ 15000$ -$ -$ -$ Other Reservations -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Other Funds 346000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Vehicle Replacement 4000000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service (Estimate) from below 4949407$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Projected CIPs from below 8251000$ 12423358$ 839000$ 3163750$ 315417$ 1480000$ -$ -$ 1156750$ 6409000$ 29500000$
TOTAL LIABILITY 17546407$ 12623358$ 864000$ 3188750$ 315597$ 1487500$ 500$ 37500$ 1156750$ 6409000$ 29500000$
ENDING FUND BALANCE 1892848$ 2207764$ 2169567$ 5293314$ -$ 1237271$ 64405$ 411495$ -$ -$ -$
28
Capital Improvement ProgramCapital Cash Flow Model
Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B$12640000 $1080000 $0 $2710000 $2830000 $3060000 $1190000 $90000 $1480000 $12440000 $200000
Design $1170000 $930000 $240000 $1170000 $0Right of WayLand $0 $0Construction $10420000 $2500000 $2500000 $3000000 $1000000 $1420000 $10420000 $0Construction Engineering $0 $0Project Management $540000 $60000 $90000 $90000 $60000 $90000 $90000 $60000 $540000 $0Other $310000 $90000 $120000 $100000 $310000 $0Equipment $0 $0Public Art $200000 $0 $200000
UnfundedTotal Project Cost
Project CostsFY2015 FY2016 FY2017 FY2018 Total Project
Funding
29
Capital Improvement ProgramSources and Use Statement
bull Project specific
bull One page briefing tool that summarizes all revenues and project funding requirements
SOURCES Available FundingCommunity Investment Tax - Current 3800000$ Community Investment Tax - FY2015 SAF 2000000$ HUD Choice Grant - FY2014 FinRes 2000000NEA Grant - FY2014 FinRes 100000CDBG Funds 500000
TOTAL SOURCES 8400000$
USES RequirementsDesign and Construction
Bro Bowl laser survey and grading -$ Plans and Specs
Phase 1 216000Phase 2 583532
Construction 6948739Total Design and Construction 7748271$
Project overhead 8 (excluding grant funds) 304000$ Contract Administration inspections 187000Printing and bid advertising 0Permit fees 5000Art in Public Places (1 of Design and Construction) 50000
546000$
TOTAL USES 8294271$
Total OverageShortfall 105729$
City of Tampa
Perry Harvey Park Capital BudgetSources and Uses Statement (Version 3)
Budget Office
30
Publishing the Budget Document
bull Presentation mattersbull Follow the guidelines but it is your documentbull GFOA Distinguished Budget Award Program
Policy document Financial plan Operations guide Communications device Reviewed by a three person panel of volunteers with
government budgeting experience
bull Building a Better Budget Document John Fishbein
31
Publishing the Budget Document
Primary users of the budget documentElected officialsSupervisorsPublicRating agencies
32
Presentation to Legislative Bodies
bull How and when you present to the legislative bodies is a local practice
bull Workshops allows for exchange of information bull Allows legislative bodies to ask questions and
provide guidancebull Chief executive officerrsquos budget presentationbull TRIM required public hearings
33
Truth in Millage Process
bull Most important process of the budgetbull E-Trim
34
What is TRIM
bull Purpose is to provide taxpayers transparency in how local taxing authorities propose and approve millage rates as part of the taxing authoritiesrsquo budget adoption process
bull Determine whether there is a tax increase proposed (calculate the rolled-back rate)
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
15
Budget Instructions
bull Budget calendar
bull Management instructions for preparation and submission of budget requests Target budgets
Budget reduction scenarios
Requested budget increases
bull Technical instructions
bull Frequently Asked Questions ndash why do we prepare the budget a certain way
16
Departmental Budget Preparation
Departmental narrative information Vision
Mission
Goals amp Objectives
Additional initiatives and information
Department Name Wastewater DEPARTMENT WEBSITE httpwwwtampagovnetdept_wastewater
VISION AND MISSION The Wastewater Departments vision is to become a world-class utility while protecting the environment We will operate in a cost-effective manner and continually improve our work practices The mission is to provide outstanding wastewater services to our customers while protecting public health and the environment
GOALS AND OBJECTIVES The Wastewater Departments goal is to provide complete and cost-effective service and to respond rapidly to expanding service requirements To achieve its goal the Departments primary objectives include
bull Development tracking and reporting of specific measurable and relevant performance metrics
bull Implementation of an effective and efficient asset management program
bull Expansion of cross-training efforts amongst multi-skilled workforce technicians
bull Improving internal and external communication through the use of modern technologies and
bull Rehabilitation andor replacement of facilities as necessary to maximize reliability and minimize operating costs
CURRENT OPERATIONS AND INITIATIVES In FY2015 the Department will continue with the following initiatives in support of its primary objectives
bull Complete design award contracts and complete construction for rehabilitation of the Krause and Louisiana Pump Stations
bull Design and award additional construction contracts to continue with Departments collection system renewal and replacement program to repair and replace deteriorated force mains and gravity sewers located throughout the collection system and
bull Complete the construction for the replacement of the Orient Road force main
17
Departmental Budget Preparation
bull Link performance measures to strategic outcomes
bull Comprehensive plan
bull Neighborhood plans
bull Developer initiatives
bull Other opportunities
bull City of Tampa Strategic outcomesChanging Economic DNA
Strong Neighborhoods
Safe Streets
Efficient Government
bull Neighborhood Plans InVision Center City Plan
West River Area Plan
18
Departmental Budget Preparation
Performance Measures Linked to organizationrsquos strategic plans Measures effectiveness efficiency and quantity
CITY STRATEGIC PRIORITY 1069974Changing Tampas Economic DNA 1050374Keeping our Streets Safe1050374Strengthen our Neighborhoods 1050374Effective amp Efficient Government
Performance MeasuresActual
FY2013Projected
FY2014Estimated
FY2015Non-Revenue Producing Water () 96 95 95Reclaimed Water Demand (mgd) 331 321 34Call Center - Average Call Wait Time (minuteseconds) 151 150 145Call Center - Calls Abandoned () 104 90 80Meter Reading Accuracy () 997 998 998Hydrants Inspected () 100 100 100
19
Departmental Budget Preparation
bull Outcomes versus inputsbull Presents case for budget request
To administrators and chief executive officerTie to performance outcomes Detailed information at the account level to
support revenue estimates and expenditure requests
bull Non-Department Budgetbull Debt Service Budget
20
Departmental Budget Preparation
Inputs1 Reduction in parking
fund
Outcomes1 Time to empty garage
following performance arts center program ndash 90 minutes
2 Increase in the number and scope of cityrsquos capital improvement program
2 Increase staff for project management office
21
Capital Improvement Program
bull CIP is part of the long- range planning system
bull Guided by comprehensive plan and development plans
bull Available funding
22
Capital Improvement Program
bull Usually five years in scope
bull Incorporate the needsgoals of long-range plansComprehensive planComprehensive Improvement
Element (CIE)
Neighborhood plansinitiatives
bull Replacing older infrastructure or expand for growth
23
Capital Improvement Program
bull Understand limitations and restrictions of funding sources
bull Local Government Financial Information Handbook
Communications Services Tax Local Business Tax Local Government Infrastructure
Surtax Fuel Taxes Local Revenues Impact Fees WaterWastewaterParking
Solid Waste rates Tourist Development Tax Grants Debt Proceeds
24
Capital Improvement ProgramChanging the Community
Changes the communityrsquos fabric
Understand how projects are constructed ndash site visits
25
Capital Improvement ProgramChanging the Community
40th Street Segment Before Construction 40th Street Segment After Construction
Before After
26
Capital Improvement ProgramCapital Cash Flow Model
Ensure that each revenue source is balanced for each year of the CIP
FY2015 FY2016 FY2017 FY2018 FY2019
REVENUESStarting Cash Balance -$ 2169567$ 1805567$ 31567$ 506567$
Special Revenue - Fund Balance 2136033$ Capital Construction - Fund Balance 397534$
Impact Fees Collected 500000$ 500000$ 500000$ 500000$ 500000$ TOTAL REVENUE 3033567$ 2669567$ 2305567$ 531567$ 1006567$
EXPENDITURESTransfersTransfer To Hartline - Impact Fee Contribution 15000$ 15000$ 15000$ 15000$ 15000$ 2 Admin Fee (to General FundTransp Div) 10000$ 10000$ 10000$ 10000$ 10000$
TOTAL TRANSFERS 25000$ 25000$ 25000$ 25000$ 25000$
Capital Projects Westshore Blvd at Gandy Blvd Intersection Improvements 839000$ 839000$ 2249000$ -$ -$ Traffic Signal Westshore Blvd amp Interbay Blvd
TOTAL CIPs 839000$ 839000$ 2249000$ -$ -$
TOTAL EXPENDITURES 864000$ 864000$ 2274000$ 25000$ 25000$
ENDING FUND BALANCE 2169567$ 1805567$ 31567$ 506567$ 981567$
27
Capital Improvement ProgramCapital Cash Flow Model
30200 CIT 30600 LOGT 30508 Interbay Transp Impact
Fee
30509 Westshore
Trans Impact Fee
30510 Central Business Trans
Impact Fee
30511 Central East Trans Impact Fee
30512 North Central Trans
Impact Fee
30513 University
North Trans Impact Fee
30400 FDOT Grants
Other 31351 CP 15
Debt
FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015
Special Revenue Fund Balance 3546000$ 3998086$ 2136033$ 6387605$ 302231$ 2549433$ 7535$ (646041)$ -$ -$ -$ Capital Project Fund Balance 397534$ 1594459$ 11866$ 25338$ 47370$ 345036$ -$ -$ -$ Estimated Revenue 15643255$ 9933036$ 500000$ 500000$ 1500$ 150000$ 10000$ 750000$ 1156750$ 6409000$ 29500000$ Interest 250000$ 900000$ -$ -$
TOTAL REVENUE 19439255$ 14831122$ 3033567$ 8482064$ 315597$ 2724771$ 64905$ 448995$ 1156750$ 6409000$ 29500000$
Transfer to Hartline - Purple Line -$ 200000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Hartline - Impact Fee Contribution GF -$ -$ 15000$ 15000$ 150$ 4500$ 300$ 22500$ -$ -$ -$ 2 Admin Fee - Impact Fees -$ -$ 10000$ 10000$ 30$ 3000$ 200$ 15000$ -$ -$ -$ Other Reservations -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Other Funds 346000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Vehicle Replacement 4000000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service (Estimate) from below 4949407$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Projected CIPs from below 8251000$ 12423358$ 839000$ 3163750$ 315417$ 1480000$ -$ -$ 1156750$ 6409000$ 29500000$
TOTAL LIABILITY 17546407$ 12623358$ 864000$ 3188750$ 315597$ 1487500$ 500$ 37500$ 1156750$ 6409000$ 29500000$
ENDING FUND BALANCE 1892848$ 2207764$ 2169567$ 5293314$ -$ 1237271$ 64405$ 411495$ -$ -$ -$
28
Capital Improvement ProgramCapital Cash Flow Model
Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B$12640000 $1080000 $0 $2710000 $2830000 $3060000 $1190000 $90000 $1480000 $12440000 $200000
Design $1170000 $930000 $240000 $1170000 $0Right of WayLand $0 $0Construction $10420000 $2500000 $2500000 $3000000 $1000000 $1420000 $10420000 $0Construction Engineering $0 $0Project Management $540000 $60000 $90000 $90000 $60000 $90000 $90000 $60000 $540000 $0Other $310000 $90000 $120000 $100000 $310000 $0Equipment $0 $0Public Art $200000 $0 $200000
UnfundedTotal Project Cost
Project CostsFY2015 FY2016 FY2017 FY2018 Total Project
Funding
29
Capital Improvement ProgramSources and Use Statement
bull Project specific
bull One page briefing tool that summarizes all revenues and project funding requirements
SOURCES Available FundingCommunity Investment Tax - Current 3800000$ Community Investment Tax - FY2015 SAF 2000000$ HUD Choice Grant - FY2014 FinRes 2000000NEA Grant - FY2014 FinRes 100000CDBG Funds 500000
TOTAL SOURCES 8400000$
USES RequirementsDesign and Construction
Bro Bowl laser survey and grading -$ Plans and Specs
Phase 1 216000Phase 2 583532
Construction 6948739Total Design and Construction 7748271$
Project overhead 8 (excluding grant funds) 304000$ Contract Administration inspections 187000Printing and bid advertising 0Permit fees 5000Art in Public Places (1 of Design and Construction) 50000
546000$
TOTAL USES 8294271$
Total OverageShortfall 105729$
City of Tampa
Perry Harvey Park Capital BudgetSources and Uses Statement (Version 3)
Budget Office
30
Publishing the Budget Document
bull Presentation mattersbull Follow the guidelines but it is your documentbull GFOA Distinguished Budget Award Program
Policy document Financial plan Operations guide Communications device Reviewed by a three person panel of volunteers with
government budgeting experience
bull Building a Better Budget Document John Fishbein
31
Publishing the Budget Document
Primary users of the budget documentElected officialsSupervisorsPublicRating agencies
32
Presentation to Legislative Bodies
bull How and when you present to the legislative bodies is a local practice
bull Workshops allows for exchange of information bull Allows legislative bodies to ask questions and
provide guidancebull Chief executive officerrsquos budget presentationbull TRIM required public hearings
33
Truth in Millage Process
bull Most important process of the budgetbull E-Trim
34
What is TRIM
bull Purpose is to provide taxpayers transparency in how local taxing authorities propose and approve millage rates as part of the taxing authoritiesrsquo budget adoption process
bull Determine whether there is a tax increase proposed (calculate the rolled-back rate)
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
16
Departmental Budget Preparation
Departmental narrative information Vision
Mission
Goals amp Objectives
Additional initiatives and information
Department Name Wastewater DEPARTMENT WEBSITE httpwwwtampagovnetdept_wastewater
VISION AND MISSION The Wastewater Departments vision is to become a world-class utility while protecting the environment We will operate in a cost-effective manner and continually improve our work practices The mission is to provide outstanding wastewater services to our customers while protecting public health and the environment
GOALS AND OBJECTIVES The Wastewater Departments goal is to provide complete and cost-effective service and to respond rapidly to expanding service requirements To achieve its goal the Departments primary objectives include
bull Development tracking and reporting of specific measurable and relevant performance metrics
bull Implementation of an effective and efficient asset management program
bull Expansion of cross-training efforts amongst multi-skilled workforce technicians
bull Improving internal and external communication through the use of modern technologies and
bull Rehabilitation andor replacement of facilities as necessary to maximize reliability and minimize operating costs
CURRENT OPERATIONS AND INITIATIVES In FY2015 the Department will continue with the following initiatives in support of its primary objectives
bull Complete design award contracts and complete construction for rehabilitation of the Krause and Louisiana Pump Stations
bull Design and award additional construction contracts to continue with Departments collection system renewal and replacement program to repair and replace deteriorated force mains and gravity sewers located throughout the collection system and
bull Complete the construction for the replacement of the Orient Road force main
17
Departmental Budget Preparation
bull Link performance measures to strategic outcomes
bull Comprehensive plan
bull Neighborhood plans
bull Developer initiatives
bull Other opportunities
bull City of Tampa Strategic outcomesChanging Economic DNA
Strong Neighborhoods
Safe Streets
Efficient Government
bull Neighborhood Plans InVision Center City Plan
West River Area Plan
18
Departmental Budget Preparation
Performance Measures Linked to organizationrsquos strategic plans Measures effectiveness efficiency and quantity
CITY STRATEGIC PRIORITY 1069974Changing Tampas Economic DNA 1050374Keeping our Streets Safe1050374Strengthen our Neighborhoods 1050374Effective amp Efficient Government
Performance MeasuresActual
FY2013Projected
FY2014Estimated
FY2015Non-Revenue Producing Water () 96 95 95Reclaimed Water Demand (mgd) 331 321 34Call Center - Average Call Wait Time (minuteseconds) 151 150 145Call Center - Calls Abandoned () 104 90 80Meter Reading Accuracy () 997 998 998Hydrants Inspected () 100 100 100
19
Departmental Budget Preparation
bull Outcomes versus inputsbull Presents case for budget request
To administrators and chief executive officerTie to performance outcomes Detailed information at the account level to
support revenue estimates and expenditure requests
bull Non-Department Budgetbull Debt Service Budget
20
Departmental Budget Preparation
Inputs1 Reduction in parking
fund
Outcomes1 Time to empty garage
following performance arts center program ndash 90 minutes
2 Increase in the number and scope of cityrsquos capital improvement program
2 Increase staff for project management office
21
Capital Improvement Program
bull CIP is part of the long- range planning system
bull Guided by comprehensive plan and development plans
bull Available funding
22
Capital Improvement Program
bull Usually five years in scope
bull Incorporate the needsgoals of long-range plansComprehensive planComprehensive Improvement
Element (CIE)
Neighborhood plansinitiatives
bull Replacing older infrastructure or expand for growth
23
Capital Improvement Program
bull Understand limitations and restrictions of funding sources
bull Local Government Financial Information Handbook
Communications Services Tax Local Business Tax Local Government Infrastructure
Surtax Fuel Taxes Local Revenues Impact Fees WaterWastewaterParking
Solid Waste rates Tourist Development Tax Grants Debt Proceeds
24
Capital Improvement ProgramChanging the Community
Changes the communityrsquos fabric
Understand how projects are constructed ndash site visits
25
Capital Improvement ProgramChanging the Community
40th Street Segment Before Construction 40th Street Segment After Construction
Before After
26
Capital Improvement ProgramCapital Cash Flow Model
Ensure that each revenue source is balanced for each year of the CIP
FY2015 FY2016 FY2017 FY2018 FY2019
REVENUESStarting Cash Balance -$ 2169567$ 1805567$ 31567$ 506567$
Special Revenue - Fund Balance 2136033$ Capital Construction - Fund Balance 397534$
Impact Fees Collected 500000$ 500000$ 500000$ 500000$ 500000$ TOTAL REVENUE 3033567$ 2669567$ 2305567$ 531567$ 1006567$
EXPENDITURESTransfersTransfer To Hartline - Impact Fee Contribution 15000$ 15000$ 15000$ 15000$ 15000$ 2 Admin Fee (to General FundTransp Div) 10000$ 10000$ 10000$ 10000$ 10000$
TOTAL TRANSFERS 25000$ 25000$ 25000$ 25000$ 25000$
Capital Projects Westshore Blvd at Gandy Blvd Intersection Improvements 839000$ 839000$ 2249000$ -$ -$ Traffic Signal Westshore Blvd amp Interbay Blvd
TOTAL CIPs 839000$ 839000$ 2249000$ -$ -$
TOTAL EXPENDITURES 864000$ 864000$ 2274000$ 25000$ 25000$
ENDING FUND BALANCE 2169567$ 1805567$ 31567$ 506567$ 981567$
27
Capital Improvement ProgramCapital Cash Flow Model
30200 CIT 30600 LOGT 30508 Interbay Transp Impact
Fee
30509 Westshore
Trans Impact Fee
30510 Central Business Trans
Impact Fee
30511 Central East Trans Impact Fee
30512 North Central Trans
Impact Fee
30513 University
North Trans Impact Fee
30400 FDOT Grants
Other 31351 CP 15
Debt
FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015
Special Revenue Fund Balance 3546000$ 3998086$ 2136033$ 6387605$ 302231$ 2549433$ 7535$ (646041)$ -$ -$ -$ Capital Project Fund Balance 397534$ 1594459$ 11866$ 25338$ 47370$ 345036$ -$ -$ -$ Estimated Revenue 15643255$ 9933036$ 500000$ 500000$ 1500$ 150000$ 10000$ 750000$ 1156750$ 6409000$ 29500000$ Interest 250000$ 900000$ -$ -$
TOTAL REVENUE 19439255$ 14831122$ 3033567$ 8482064$ 315597$ 2724771$ 64905$ 448995$ 1156750$ 6409000$ 29500000$
Transfer to Hartline - Purple Line -$ 200000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Hartline - Impact Fee Contribution GF -$ -$ 15000$ 15000$ 150$ 4500$ 300$ 22500$ -$ -$ -$ 2 Admin Fee - Impact Fees -$ -$ 10000$ 10000$ 30$ 3000$ 200$ 15000$ -$ -$ -$ Other Reservations -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Other Funds 346000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Vehicle Replacement 4000000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service (Estimate) from below 4949407$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Projected CIPs from below 8251000$ 12423358$ 839000$ 3163750$ 315417$ 1480000$ -$ -$ 1156750$ 6409000$ 29500000$
TOTAL LIABILITY 17546407$ 12623358$ 864000$ 3188750$ 315597$ 1487500$ 500$ 37500$ 1156750$ 6409000$ 29500000$
ENDING FUND BALANCE 1892848$ 2207764$ 2169567$ 5293314$ -$ 1237271$ 64405$ 411495$ -$ -$ -$
28
Capital Improvement ProgramCapital Cash Flow Model
Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B$12640000 $1080000 $0 $2710000 $2830000 $3060000 $1190000 $90000 $1480000 $12440000 $200000
Design $1170000 $930000 $240000 $1170000 $0Right of WayLand $0 $0Construction $10420000 $2500000 $2500000 $3000000 $1000000 $1420000 $10420000 $0Construction Engineering $0 $0Project Management $540000 $60000 $90000 $90000 $60000 $90000 $90000 $60000 $540000 $0Other $310000 $90000 $120000 $100000 $310000 $0Equipment $0 $0Public Art $200000 $0 $200000
UnfundedTotal Project Cost
Project CostsFY2015 FY2016 FY2017 FY2018 Total Project
Funding
29
Capital Improvement ProgramSources and Use Statement
bull Project specific
bull One page briefing tool that summarizes all revenues and project funding requirements
SOURCES Available FundingCommunity Investment Tax - Current 3800000$ Community Investment Tax - FY2015 SAF 2000000$ HUD Choice Grant - FY2014 FinRes 2000000NEA Grant - FY2014 FinRes 100000CDBG Funds 500000
TOTAL SOURCES 8400000$
USES RequirementsDesign and Construction
Bro Bowl laser survey and grading -$ Plans and Specs
Phase 1 216000Phase 2 583532
Construction 6948739Total Design and Construction 7748271$
Project overhead 8 (excluding grant funds) 304000$ Contract Administration inspections 187000Printing and bid advertising 0Permit fees 5000Art in Public Places (1 of Design and Construction) 50000
546000$
TOTAL USES 8294271$
Total OverageShortfall 105729$
City of Tampa
Perry Harvey Park Capital BudgetSources and Uses Statement (Version 3)
Budget Office
30
Publishing the Budget Document
bull Presentation mattersbull Follow the guidelines but it is your documentbull GFOA Distinguished Budget Award Program
Policy document Financial plan Operations guide Communications device Reviewed by a three person panel of volunteers with
government budgeting experience
bull Building a Better Budget Document John Fishbein
31
Publishing the Budget Document
Primary users of the budget documentElected officialsSupervisorsPublicRating agencies
32
Presentation to Legislative Bodies
bull How and when you present to the legislative bodies is a local practice
bull Workshops allows for exchange of information bull Allows legislative bodies to ask questions and
provide guidancebull Chief executive officerrsquos budget presentationbull TRIM required public hearings
33
Truth in Millage Process
bull Most important process of the budgetbull E-Trim
34
What is TRIM
bull Purpose is to provide taxpayers transparency in how local taxing authorities propose and approve millage rates as part of the taxing authoritiesrsquo budget adoption process
bull Determine whether there is a tax increase proposed (calculate the rolled-back rate)
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
17
Departmental Budget Preparation
bull Link performance measures to strategic outcomes
bull Comprehensive plan
bull Neighborhood plans
bull Developer initiatives
bull Other opportunities
bull City of Tampa Strategic outcomesChanging Economic DNA
Strong Neighborhoods
Safe Streets
Efficient Government
bull Neighborhood Plans InVision Center City Plan
West River Area Plan
18
Departmental Budget Preparation
Performance Measures Linked to organizationrsquos strategic plans Measures effectiveness efficiency and quantity
CITY STRATEGIC PRIORITY 1069974Changing Tampas Economic DNA 1050374Keeping our Streets Safe1050374Strengthen our Neighborhoods 1050374Effective amp Efficient Government
Performance MeasuresActual
FY2013Projected
FY2014Estimated
FY2015Non-Revenue Producing Water () 96 95 95Reclaimed Water Demand (mgd) 331 321 34Call Center - Average Call Wait Time (minuteseconds) 151 150 145Call Center - Calls Abandoned () 104 90 80Meter Reading Accuracy () 997 998 998Hydrants Inspected () 100 100 100
19
Departmental Budget Preparation
bull Outcomes versus inputsbull Presents case for budget request
To administrators and chief executive officerTie to performance outcomes Detailed information at the account level to
support revenue estimates and expenditure requests
bull Non-Department Budgetbull Debt Service Budget
20
Departmental Budget Preparation
Inputs1 Reduction in parking
fund
Outcomes1 Time to empty garage
following performance arts center program ndash 90 minutes
2 Increase in the number and scope of cityrsquos capital improvement program
2 Increase staff for project management office
21
Capital Improvement Program
bull CIP is part of the long- range planning system
bull Guided by comprehensive plan and development plans
bull Available funding
22
Capital Improvement Program
bull Usually five years in scope
bull Incorporate the needsgoals of long-range plansComprehensive planComprehensive Improvement
Element (CIE)
Neighborhood plansinitiatives
bull Replacing older infrastructure or expand for growth
23
Capital Improvement Program
bull Understand limitations and restrictions of funding sources
bull Local Government Financial Information Handbook
Communications Services Tax Local Business Tax Local Government Infrastructure
Surtax Fuel Taxes Local Revenues Impact Fees WaterWastewaterParking
Solid Waste rates Tourist Development Tax Grants Debt Proceeds
24
Capital Improvement ProgramChanging the Community
Changes the communityrsquos fabric
Understand how projects are constructed ndash site visits
25
Capital Improvement ProgramChanging the Community
40th Street Segment Before Construction 40th Street Segment After Construction
Before After
26
Capital Improvement ProgramCapital Cash Flow Model
Ensure that each revenue source is balanced for each year of the CIP
FY2015 FY2016 FY2017 FY2018 FY2019
REVENUESStarting Cash Balance -$ 2169567$ 1805567$ 31567$ 506567$
Special Revenue - Fund Balance 2136033$ Capital Construction - Fund Balance 397534$
Impact Fees Collected 500000$ 500000$ 500000$ 500000$ 500000$ TOTAL REVENUE 3033567$ 2669567$ 2305567$ 531567$ 1006567$
EXPENDITURESTransfersTransfer To Hartline - Impact Fee Contribution 15000$ 15000$ 15000$ 15000$ 15000$ 2 Admin Fee (to General FundTransp Div) 10000$ 10000$ 10000$ 10000$ 10000$
TOTAL TRANSFERS 25000$ 25000$ 25000$ 25000$ 25000$
Capital Projects Westshore Blvd at Gandy Blvd Intersection Improvements 839000$ 839000$ 2249000$ -$ -$ Traffic Signal Westshore Blvd amp Interbay Blvd
TOTAL CIPs 839000$ 839000$ 2249000$ -$ -$
TOTAL EXPENDITURES 864000$ 864000$ 2274000$ 25000$ 25000$
ENDING FUND BALANCE 2169567$ 1805567$ 31567$ 506567$ 981567$
27
Capital Improvement ProgramCapital Cash Flow Model
30200 CIT 30600 LOGT 30508 Interbay Transp Impact
Fee
30509 Westshore
Trans Impact Fee
30510 Central Business Trans
Impact Fee
30511 Central East Trans Impact Fee
30512 North Central Trans
Impact Fee
30513 University
North Trans Impact Fee
30400 FDOT Grants
Other 31351 CP 15
Debt
FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015
Special Revenue Fund Balance 3546000$ 3998086$ 2136033$ 6387605$ 302231$ 2549433$ 7535$ (646041)$ -$ -$ -$ Capital Project Fund Balance 397534$ 1594459$ 11866$ 25338$ 47370$ 345036$ -$ -$ -$ Estimated Revenue 15643255$ 9933036$ 500000$ 500000$ 1500$ 150000$ 10000$ 750000$ 1156750$ 6409000$ 29500000$ Interest 250000$ 900000$ -$ -$
TOTAL REVENUE 19439255$ 14831122$ 3033567$ 8482064$ 315597$ 2724771$ 64905$ 448995$ 1156750$ 6409000$ 29500000$
Transfer to Hartline - Purple Line -$ 200000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Hartline - Impact Fee Contribution GF -$ -$ 15000$ 15000$ 150$ 4500$ 300$ 22500$ -$ -$ -$ 2 Admin Fee - Impact Fees -$ -$ 10000$ 10000$ 30$ 3000$ 200$ 15000$ -$ -$ -$ Other Reservations -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Other Funds 346000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Vehicle Replacement 4000000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service (Estimate) from below 4949407$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Projected CIPs from below 8251000$ 12423358$ 839000$ 3163750$ 315417$ 1480000$ -$ -$ 1156750$ 6409000$ 29500000$
TOTAL LIABILITY 17546407$ 12623358$ 864000$ 3188750$ 315597$ 1487500$ 500$ 37500$ 1156750$ 6409000$ 29500000$
ENDING FUND BALANCE 1892848$ 2207764$ 2169567$ 5293314$ -$ 1237271$ 64405$ 411495$ -$ -$ -$
28
Capital Improvement ProgramCapital Cash Flow Model
Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B$12640000 $1080000 $0 $2710000 $2830000 $3060000 $1190000 $90000 $1480000 $12440000 $200000
Design $1170000 $930000 $240000 $1170000 $0Right of WayLand $0 $0Construction $10420000 $2500000 $2500000 $3000000 $1000000 $1420000 $10420000 $0Construction Engineering $0 $0Project Management $540000 $60000 $90000 $90000 $60000 $90000 $90000 $60000 $540000 $0Other $310000 $90000 $120000 $100000 $310000 $0Equipment $0 $0Public Art $200000 $0 $200000
UnfundedTotal Project Cost
Project CostsFY2015 FY2016 FY2017 FY2018 Total Project
Funding
29
Capital Improvement ProgramSources and Use Statement
bull Project specific
bull One page briefing tool that summarizes all revenues and project funding requirements
SOURCES Available FundingCommunity Investment Tax - Current 3800000$ Community Investment Tax - FY2015 SAF 2000000$ HUD Choice Grant - FY2014 FinRes 2000000NEA Grant - FY2014 FinRes 100000CDBG Funds 500000
TOTAL SOURCES 8400000$
USES RequirementsDesign and Construction
Bro Bowl laser survey and grading -$ Plans and Specs
Phase 1 216000Phase 2 583532
Construction 6948739Total Design and Construction 7748271$
Project overhead 8 (excluding grant funds) 304000$ Contract Administration inspections 187000Printing and bid advertising 0Permit fees 5000Art in Public Places (1 of Design and Construction) 50000
546000$
TOTAL USES 8294271$
Total OverageShortfall 105729$
City of Tampa
Perry Harvey Park Capital BudgetSources and Uses Statement (Version 3)
Budget Office
30
Publishing the Budget Document
bull Presentation mattersbull Follow the guidelines but it is your documentbull GFOA Distinguished Budget Award Program
Policy document Financial plan Operations guide Communications device Reviewed by a three person panel of volunteers with
government budgeting experience
bull Building a Better Budget Document John Fishbein
31
Publishing the Budget Document
Primary users of the budget documentElected officialsSupervisorsPublicRating agencies
32
Presentation to Legislative Bodies
bull How and when you present to the legislative bodies is a local practice
bull Workshops allows for exchange of information bull Allows legislative bodies to ask questions and
provide guidancebull Chief executive officerrsquos budget presentationbull TRIM required public hearings
33
Truth in Millage Process
bull Most important process of the budgetbull E-Trim
34
What is TRIM
bull Purpose is to provide taxpayers transparency in how local taxing authorities propose and approve millage rates as part of the taxing authoritiesrsquo budget adoption process
bull Determine whether there is a tax increase proposed (calculate the rolled-back rate)
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
18
Departmental Budget Preparation
Performance Measures Linked to organizationrsquos strategic plans Measures effectiveness efficiency and quantity
CITY STRATEGIC PRIORITY 1069974Changing Tampas Economic DNA 1050374Keeping our Streets Safe1050374Strengthen our Neighborhoods 1050374Effective amp Efficient Government
Performance MeasuresActual
FY2013Projected
FY2014Estimated
FY2015Non-Revenue Producing Water () 96 95 95Reclaimed Water Demand (mgd) 331 321 34Call Center - Average Call Wait Time (minuteseconds) 151 150 145Call Center - Calls Abandoned () 104 90 80Meter Reading Accuracy () 997 998 998Hydrants Inspected () 100 100 100
19
Departmental Budget Preparation
bull Outcomes versus inputsbull Presents case for budget request
To administrators and chief executive officerTie to performance outcomes Detailed information at the account level to
support revenue estimates and expenditure requests
bull Non-Department Budgetbull Debt Service Budget
20
Departmental Budget Preparation
Inputs1 Reduction in parking
fund
Outcomes1 Time to empty garage
following performance arts center program ndash 90 minutes
2 Increase in the number and scope of cityrsquos capital improvement program
2 Increase staff for project management office
21
Capital Improvement Program
bull CIP is part of the long- range planning system
bull Guided by comprehensive plan and development plans
bull Available funding
22
Capital Improvement Program
bull Usually five years in scope
bull Incorporate the needsgoals of long-range plansComprehensive planComprehensive Improvement
Element (CIE)
Neighborhood plansinitiatives
bull Replacing older infrastructure or expand for growth
23
Capital Improvement Program
bull Understand limitations and restrictions of funding sources
bull Local Government Financial Information Handbook
Communications Services Tax Local Business Tax Local Government Infrastructure
Surtax Fuel Taxes Local Revenues Impact Fees WaterWastewaterParking
Solid Waste rates Tourist Development Tax Grants Debt Proceeds
24
Capital Improvement ProgramChanging the Community
Changes the communityrsquos fabric
Understand how projects are constructed ndash site visits
25
Capital Improvement ProgramChanging the Community
40th Street Segment Before Construction 40th Street Segment After Construction
Before After
26
Capital Improvement ProgramCapital Cash Flow Model
Ensure that each revenue source is balanced for each year of the CIP
FY2015 FY2016 FY2017 FY2018 FY2019
REVENUESStarting Cash Balance -$ 2169567$ 1805567$ 31567$ 506567$
Special Revenue - Fund Balance 2136033$ Capital Construction - Fund Balance 397534$
Impact Fees Collected 500000$ 500000$ 500000$ 500000$ 500000$ TOTAL REVENUE 3033567$ 2669567$ 2305567$ 531567$ 1006567$
EXPENDITURESTransfersTransfer To Hartline - Impact Fee Contribution 15000$ 15000$ 15000$ 15000$ 15000$ 2 Admin Fee (to General FundTransp Div) 10000$ 10000$ 10000$ 10000$ 10000$
TOTAL TRANSFERS 25000$ 25000$ 25000$ 25000$ 25000$
Capital Projects Westshore Blvd at Gandy Blvd Intersection Improvements 839000$ 839000$ 2249000$ -$ -$ Traffic Signal Westshore Blvd amp Interbay Blvd
TOTAL CIPs 839000$ 839000$ 2249000$ -$ -$
TOTAL EXPENDITURES 864000$ 864000$ 2274000$ 25000$ 25000$
ENDING FUND BALANCE 2169567$ 1805567$ 31567$ 506567$ 981567$
27
Capital Improvement ProgramCapital Cash Flow Model
30200 CIT 30600 LOGT 30508 Interbay Transp Impact
Fee
30509 Westshore
Trans Impact Fee
30510 Central Business Trans
Impact Fee
30511 Central East Trans Impact Fee
30512 North Central Trans
Impact Fee
30513 University
North Trans Impact Fee
30400 FDOT Grants
Other 31351 CP 15
Debt
FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015
Special Revenue Fund Balance 3546000$ 3998086$ 2136033$ 6387605$ 302231$ 2549433$ 7535$ (646041)$ -$ -$ -$ Capital Project Fund Balance 397534$ 1594459$ 11866$ 25338$ 47370$ 345036$ -$ -$ -$ Estimated Revenue 15643255$ 9933036$ 500000$ 500000$ 1500$ 150000$ 10000$ 750000$ 1156750$ 6409000$ 29500000$ Interest 250000$ 900000$ -$ -$
TOTAL REVENUE 19439255$ 14831122$ 3033567$ 8482064$ 315597$ 2724771$ 64905$ 448995$ 1156750$ 6409000$ 29500000$
Transfer to Hartline - Purple Line -$ 200000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Hartline - Impact Fee Contribution GF -$ -$ 15000$ 15000$ 150$ 4500$ 300$ 22500$ -$ -$ -$ 2 Admin Fee - Impact Fees -$ -$ 10000$ 10000$ 30$ 3000$ 200$ 15000$ -$ -$ -$ Other Reservations -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Other Funds 346000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Vehicle Replacement 4000000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service (Estimate) from below 4949407$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Projected CIPs from below 8251000$ 12423358$ 839000$ 3163750$ 315417$ 1480000$ -$ -$ 1156750$ 6409000$ 29500000$
TOTAL LIABILITY 17546407$ 12623358$ 864000$ 3188750$ 315597$ 1487500$ 500$ 37500$ 1156750$ 6409000$ 29500000$
ENDING FUND BALANCE 1892848$ 2207764$ 2169567$ 5293314$ -$ 1237271$ 64405$ 411495$ -$ -$ -$
28
Capital Improvement ProgramCapital Cash Flow Model
Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B$12640000 $1080000 $0 $2710000 $2830000 $3060000 $1190000 $90000 $1480000 $12440000 $200000
Design $1170000 $930000 $240000 $1170000 $0Right of WayLand $0 $0Construction $10420000 $2500000 $2500000 $3000000 $1000000 $1420000 $10420000 $0Construction Engineering $0 $0Project Management $540000 $60000 $90000 $90000 $60000 $90000 $90000 $60000 $540000 $0Other $310000 $90000 $120000 $100000 $310000 $0Equipment $0 $0Public Art $200000 $0 $200000
UnfundedTotal Project Cost
Project CostsFY2015 FY2016 FY2017 FY2018 Total Project
Funding
29
Capital Improvement ProgramSources and Use Statement
bull Project specific
bull One page briefing tool that summarizes all revenues and project funding requirements
SOURCES Available FundingCommunity Investment Tax - Current 3800000$ Community Investment Tax - FY2015 SAF 2000000$ HUD Choice Grant - FY2014 FinRes 2000000NEA Grant - FY2014 FinRes 100000CDBG Funds 500000
TOTAL SOURCES 8400000$
USES RequirementsDesign and Construction
Bro Bowl laser survey and grading -$ Plans and Specs
Phase 1 216000Phase 2 583532
Construction 6948739Total Design and Construction 7748271$
Project overhead 8 (excluding grant funds) 304000$ Contract Administration inspections 187000Printing and bid advertising 0Permit fees 5000Art in Public Places (1 of Design and Construction) 50000
546000$
TOTAL USES 8294271$
Total OverageShortfall 105729$
City of Tampa
Perry Harvey Park Capital BudgetSources and Uses Statement (Version 3)
Budget Office
30
Publishing the Budget Document
bull Presentation mattersbull Follow the guidelines but it is your documentbull GFOA Distinguished Budget Award Program
Policy document Financial plan Operations guide Communications device Reviewed by a three person panel of volunteers with
government budgeting experience
bull Building a Better Budget Document John Fishbein
31
Publishing the Budget Document
Primary users of the budget documentElected officialsSupervisorsPublicRating agencies
32
Presentation to Legislative Bodies
bull How and when you present to the legislative bodies is a local practice
bull Workshops allows for exchange of information bull Allows legislative bodies to ask questions and
provide guidancebull Chief executive officerrsquos budget presentationbull TRIM required public hearings
33
Truth in Millage Process
bull Most important process of the budgetbull E-Trim
34
What is TRIM
bull Purpose is to provide taxpayers transparency in how local taxing authorities propose and approve millage rates as part of the taxing authoritiesrsquo budget adoption process
bull Determine whether there is a tax increase proposed (calculate the rolled-back rate)
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
19
Departmental Budget Preparation
bull Outcomes versus inputsbull Presents case for budget request
To administrators and chief executive officerTie to performance outcomes Detailed information at the account level to
support revenue estimates and expenditure requests
bull Non-Department Budgetbull Debt Service Budget
20
Departmental Budget Preparation
Inputs1 Reduction in parking
fund
Outcomes1 Time to empty garage
following performance arts center program ndash 90 minutes
2 Increase in the number and scope of cityrsquos capital improvement program
2 Increase staff for project management office
21
Capital Improvement Program
bull CIP is part of the long- range planning system
bull Guided by comprehensive plan and development plans
bull Available funding
22
Capital Improvement Program
bull Usually five years in scope
bull Incorporate the needsgoals of long-range plansComprehensive planComprehensive Improvement
Element (CIE)
Neighborhood plansinitiatives
bull Replacing older infrastructure or expand for growth
23
Capital Improvement Program
bull Understand limitations and restrictions of funding sources
bull Local Government Financial Information Handbook
Communications Services Tax Local Business Tax Local Government Infrastructure
Surtax Fuel Taxes Local Revenues Impact Fees WaterWastewaterParking
Solid Waste rates Tourist Development Tax Grants Debt Proceeds
24
Capital Improvement ProgramChanging the Community
Changes the communityrsquos fabric
Understand how projects are constructed ndash site visits
25
Capital Improvement ProgramChanging the Community
40th Street Segment Before Construction 40th Street Segment After Construction
Before After
26
Capital Improvement ProgramCapital Cash Flow Model
Ensure that each revenue source is balanced for each year of the CIP
FY2015 FY2016 FY2017 FY2018 FY2019
REVENUESStarting Cash Balance -$ 2169567$ 1805567$ 31567$ 506567$
Special Revenue - Fund Balance 2136033$ Capital Construction - Fund Balance 397534$
Impact Fees Collected 500000$ 500000$ 500000$ 500000$ 500000$ TOTAL REVENUE 3033567$ 2669567$ 2305567$ 531567$ 1006567$
EXPENDITURESTransfersTransfer To Hartline - Impact Fee Contribution 15000$ 15000$ 15000$ 15000$ 15000$ 2 Admin Fee (to General FundTransp Div) 10000$ 10000$ 10000$ 10000$ 10000$
TOTAL TRANSFERS 25000$ 25000$ 25000$ 25000$ 25000$
Capital Projects Westshore Blvd at Gandy Blvd Intersection Improvements 839000$ 839000$ 2249000$ -$ -$ Traffic Signal Westshore Blvd amp Interbay Blvd
TOTAL CIPs 839000$ 839000$ 2249000$ -$ -$
TOTAL EXPENDITURES 864000$ 864000$ 2274000$ 25000$ 25000$
ENDING FUND BALANCE 2169567$ 1805567$ 31567$ 506567$ 981567$
27
Capital Improvement ProgramCapital Cash Flow Model
30200 CIT 30600 LOGT 30508 Interbay Transp Impact
Fee
30509 Westshore
Trans Impact Fee
30510 Central Business Trans
Impact Fee
30511 Central East Trans Impact Fee
30512 North Central Trans
Impact Fee
30513 University
North Trans Impact Fee
30400 FDOT Grants
Other 31351 CP 15
Debt
FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015
Special Revenue Fund Balance 3546000$ 3998086$ 2136033$ 6387605$ 302231$ 2549433$ 7535$ (646041)$ -$ -$ -$ Capital Project Fund Balance 397534$ 1594459$ 11866$ 25338$ 47370$ 345036$ -$ -$ -$ Estimated Revenue 15643255$ 9933036$ 500000$ 500000$ 1500$ 150000$ 10000$ 750000$ 1156750$ 6409000$ 29500000$ Interest 250000$ 900000$ -$ -$
TOTAL REVENUE 19439255$ 14831122$ 3033567$ 8482064$ 315597$ 2724771$ 64905$ 448995$ 1156750$ 6409000$ 29500000$
Transfer to Hartline - Purple Line -$ 200000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Hartline - Impact Fee Contribution GF -$ -$ 15000$ 15000$ 150$ 4500$ 300$ 22500$ -$ -$ -$ 2 Admin Fee - Impact Fees -$ -$ 10000$ 10000$ 30$ 3000$ 200$ 15000$ -$ -$ -$ Other Reservations -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Other Funds 346000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Vehicle Replacement 4000000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service (Estimate) from below 4949407$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Projected CIPs from below 8251000$ 12423358$ 839000$ 3163750$ 315417$ 1480000$ -$ -$ 1156750$ 6409000$ 29500000$
TOTAL LIABILITY 17546407$ 12623358$ 864000$ 3188750$ 315597$ 1487500$ 500$ 37500$ 1156750$ 6409000$ 29500000$
ENDING FUND BALANCE 1892848$ 2207764$ 2169567$ 5293314$ -$ 1237271$ 64405$ 411495$ -$ -$ -$
28
Capital Improvement ProgramCapital Cash Flow Model
Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B$12640000 $1080000 $0 $2710000 $2830000 $3060000 $1190000 $90000 $1480000 $12440000 $200000
Design $1170000 $930000 $240000 $1170000 $0Right of WayLand $0 $0Construction $10420000 $2500000 $2500000 $3000000 $1000000 $1420000 $10420000 $0Construction Engineering $0 $0Project Management $540000 $60000 $90000 $90000 $60000 $90000 $90000 $60000 $540000 $0Other $310000 $90000 $120000 $100000 $310000 $0Equipment $0 $0Public Art $200000 $0 $200000
UnfundedTotal Project Cost
Project CostsFY2015 FY2016 FY2017 FY2018 Total Project
Funding
29
Capital Improvement ProgramSources and Use Statement
bull Project specific
bull One page briefing tool that summarizes all revenues and project funding requirements
SOURCES Available FundingCommunity Investment Tax - Current 3800000$ Community Investment Tax - FY2015 SAF 2000000$ HUD Choice Grant - FY2014 FinRes 2000000NEA Grant - FY2014 FinRes 100000CDBG Funds 500000
TOTAL SOURCES 8400000$
USES RequirementsDesign and Construction
Bro Bowl laser survey and grading -$ Plans and Specs
Phase 1 216000Phase 2 583532
Construction 6948739Total Design and Construction 7748271$
Project overhead 8 (excluding grant funds) 304000$ Contract Administration inspections 187000Printing and bid advertising 0Permit fees 5000Art in Public Places (1 of Design and Construction) 50000
546000$
TOTAL USES 8294271$
Total OverageShortfall 105729$
City of Tampa
Perry Harvey Park Capital BudgetSources and Uses Statement (Version 3)
Budget Office
30
Publishing the Budget Document
bull Presentation mattersbull Follow the guidelines but it is your documentbull GFOA Distinguished Budget Award Program
Policy document Financial plan Operations guide Communications device Reviewed by a three person panel of volunteers with
government budgeting experience
bull Building a Better Budget Document John Fishbein
31
Publishing the Budget Document
Primary users of the budget documentElected officialsSupervisorsPublicRating agencies
32
Presentation to Legislative Bodies
bull How and when you present to the legislative bodies is a local practice
bull Workshops allows for exchange of information bull Allows legislative bodies to ask questions and
provide guidancebull Chief executive officerrsquos budget presentationbull TRIM required public hearings
33
Truth in Millage Process
bull Most important process of the budgetbull E-Trim
34
What is TRIM
bull Purpose is to provide taxpayers transparency in how local taxing authorities propose and approve millage rates as part of the taxing authoritiesrsquo budget adoption process
bull Determine whether there is a tax increase proposed (calculate the rolled-back rate)
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
20
Departmental Budget Preparation
Inputs1 Reduction in parking
fund
Outcomes1 Time to empty garage
following performance arts center program ndash 90 minutes
2 Increase in the number and scope of cityrsquos capital improvement program
2 Increase staff for project management office
21
Capital Improvement Program
bull CIP is part of the long- range planning system
bull Guided by comprehensive plan and development plans
bull Available funding
22
Capital Improvement Program
bull Usually five years in scope
bull Incorporate the needsgoals of long-range plansComprehensive planComprehensive Improvement
Element (CIE)
Neighborhood plansinitiatives
bull Replacing older infrastructure or expand for growth
23
Capital Improvement Program
bull Understand limitations and restrictions of funding sources
bull Local Government Financial Information Handbook
Communications Services Tax Local Business Tax Local Government Infrastructure
Surtax Fuel Taxes Local Revenues Impact Fees WaterWastewaterParking
Solid Waste rates Tourist Development Tax Grants Debt Proceeds
24
Capital Improvement ProgramChanging the Community
Changes the communityrsquos fabric
Understand how projects are constructed ndash site visits
25
Capital Improvement ProgramChanging the Community
40th Street Segment Before Construction 40th Street Segment After Construction
Before After
26
Capital Improvement ProgramCapital Cash Flow Model
Ensure that each revenue source is balanced for each year of the CIP
FY2015 FY2016 FY2017 FY2018 FY2019
REVENUESStarting Cash Balance -$ 2169567$ 1805567$ 31567$ 506567$
Special Revenue - Fund Balance 2136033$ Capital Construction - Fund Balance 397534$
Impact Fees Collected 500000$ 500000$ 500000$ 500000$ 500000$ TOTAL REVENUE 3033567$ 2669567$ 2305567$ 531567$ 1006567$
EXPENDITURESTransfersTransfer To Hartline - Impact Fee Contribution 15000$ 15000$ 15000$ 15000$ 15000$ 2 Admin Fee (to General FundTransp Div) 10000$ 10000$ 10000$ 10000$ 10000$
TOTAL TRANSFERS 25000$ 25000$ 25000$ 25000$ 25000$
Capital Projects Westshore Blvd at Gandy Blvd Intersection Improvements 839000$ 839000$ 2249000$ -$ -$ Traffic Signal Westshore Blvd amp Interbay Blvd
TOTAL CIPs 839000$ 839000$ 2249000$ -$ -$
TOTAL EXPENDITURES 864000$ 864000$ 2274000$ 25000$ 25000$
ENDING FUND BALANCE 2169567$ 1805567$ 31567$ 506567$ 981567$
27
Capital Improvement ProgramCapital Cash Flow Model
30200 CIT 30600 LOGT 30508 Interbay Transp Impact
Fee
30509 Westshore
Trans Impact Fee
30510 Central Business Trans
Impact Fee
30511 Central East Trans Impact Fee
30512 North Central Trans
Impact Fee
30513 University
North Trans Impact Fee
30400 FDOT Grants
Other 31351 CP 15
Debt
FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015
Special Revenue Fund Balance 3546000$ 3998086$ 2136033$ 6387605$ 302231$ 2549433$ 7535$ (646041)$ -$ -$ -$ Capital Project Fund Balance 397534$ 1594459$ 11866$ 25338$ 47370$ 345036$ -$ -$ -$ Estimated Revenue 15643255$ 9933036$ 500000$ 500000$ 1500$ 150000$ 10000$ 750000$ 1156750$ 6409000$ 29500000$ Interest 250000$ 900000$ -$ -$
TOTAL REVENUE 19439255$ 14831122$ 3033567$ 8482064$ 315597$ 2724771$ 64905$ 448995$ 1156750$ 6409000$ 29500000$
Transfer to Hartline - Purple Line -$ 200000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Hartline - Impact Fee Contribution GF -$ -$ 15000$ 15000$ 150$ 4500$ 300$ 22500$ -$ -$ -$ 2 Admin Fee - Impact Fees -$ -$ 10000$ 10000$ 30$ 3000$ 200$ 15000$ -$ -$ -$ Other Reservations -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Other Funds 346000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Vehicle Replacement 4000000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service (Estimate) from below 4949407$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Projected CIPs from below 8251000$ 12423358$ 839000$ 3163750$ 315417$ 1480000$ -$ -$ 1156750$ 6409000$ 29500000$
TOTAL LIABILITY 17546407$ 12623358$ 864000$ 3188750$ 315597$ 1487500$ 500$ 37500$ 1156750$ 6409000$ 29500000$
ENDING FUND BALANCE 1892848$ 2207764$ 2169567$ 5293314$ -$ 1237271$ 64405$ 411495$ -$ -$ -$
28
Capital Improvement ProgramCapital Cash Flow Model
Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B$12640000 $1080000 $0 $2710000 $2830000 $3060000 $1190000 $90000 $1480000 $12440000 $200000
Design $1170000 $930000 $240000 $1170000 $0Right of WayLand $0 $0Construction $10420000 $2500000 $2500000 $3000000 $1000000 $1420000 $10420000 $0Construction Engineering $0 $0Project Management $540000 $60000 $90000 $90000 $60000 $90000 $90000 $60000 $540000 $0Other $310000 $90000 $120000 $100000 $310000 $0Equipment $0 $0Public Art $200000 $0 $200000
UnfundedTotal Project Cost
Project CostsFY2015 FY2016 FY2017 FY2018 Total Project
Funding
29
Capital Improvement ProgramSources and Use Statement
bull Project specific
bull One page briefing tool that summarizes all revenues and project funding requirements
SOURCES Available FundingCommunity Investment Tax - Current 3800000$ Community Investment Tax - FY2015 SAF 2000000$ HUD Choice Grant - FY2014 FinRes 2000000NEA Grant - FY2014 FinRes 100000CDBG Funds 500000
TOTAL SOURCES 8400000$
USES RequirementsDesign and Construction
Bro Bowl laser survey and grading -$ Plans and Specs
Phase 1 216000Phase 2 583532
Construction 6948739Total Design and Construction 7748271$
Project overhead 8 (excluding grant funds) 304000$ Contract Administration inspections 187000Printing and bid advertising 0Permit fees 5000Art in Public Places (1 of Design and Construction) 50000
546000$
TOTAL USES 8294271$
Total OverageShortfall 105729$
City of Tampa
Perry Harvey Park Capital BudgetSources and Uses Statement (Version 3)
Budget Office
30
Publishing the Budget Document
bull Presentation mattersbull Follow the guidelines but it is your documentbull GFOA Distinguished Budget Award Program
Policy document Financial plan Operations guide Communications device Reviewed by a three person panel of volunteers with
government budgeting experience
bull Building a Better Budget Document John Fishbein
31
Publishing the Budget Document
Primary users of the budget documentElected officialsSupervisorsPublicRating agencies
32
Presentation to Legislative Bodies
bull How and when you present to the legislative bodies is a local practice
bull Workshops allows for exchange of information bull Allows legislative bodies to ask questions and
provide guidancebull Chief executive officerrsquos budget presentationbull TRIM required public hearings
33
Truth in Millage Process
bull Most important process of the budgetbull E-Trim
34
What is TRIM
bull Purpose is to provide taxpayers transparency in how local taxing authorities propose and approve millage rates as part of the taxing authoritiesrsquo budget adoption process
bull Determine whether there is a tax increase proposed (calculate the rolled-back rate)
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
21
Capital Improvement Program
bull CIP is part of the long- range planning system
bull Guided by comprehensive plan and development plans
bull Available funding
22
Capital Improvement Program
bull Usually five years in scope
bull Incorporate the needsgoals of long-range plansComprehensive planComprehensive Improvement
Element (CIE)
Neighborhood plansinitiatives
bull Replacing older infrastructure or expand for growth
23
Capital Improvement Program
bull Understand limitations and restrictions of funding sources
bull Local Government Financial Information Handbook
Communications Services Tax Local Business Tax Local Government Infrastructure
Surtax Fuel Taxes Local Revenues Impact Fees WaterWastewaterParking
Solid Waste rates Tourist Development Tax Grants Debt Proceeds
24
Capital Improvement ProgramChanging the Community
Changes the communityrsquos fabric
Understand how projects are constructed ndash site visits
25
Capital Improvement ProgramChanging the Community
40th Street Segment Before Construction 40th Street Segment After Construction
Before After
26
Capital Improvement ProgramCapital Cash Flow Model
Ensure that each revenue source is balanced for each year of the CIP
FY2015 FY2016 FY2017 FY2018 FY2019
REVENUESStarting Cash Balance -$ 2169567$ 1805567$ 31567$ 506567$
Special Revenue - Fund Balance 2136033$ Capital Construction - Fund Balance 397534$
Impact Fees Collected 500000$ 500000$ 500000$ 500000$ 500000$ TOTAL REVENUE 3033567$ 2669567$ 2305567$ 531567$ 1006567$
EXPENDITURESTransfersTransfer To Hartline - Impact Fee Contribution 15000$ 15000$ 15000$ 15000$ 15000$ 2 Admin Fee (to General FundTransp Div) 10000$ 10000$ 10000$ 10000$ 10000$
TOTAL TRANSFERS 25000$ 25000$ 25000$ 25000$ 25000$
Capital Projects Westshore Blvd at Gandy Blvd Intersection Improvements 839000$ 839000$ 2249000$ -$ -$ Traffic Signal Westshore Blvd amp Interbay Blvd
TOTAL CIPs 839000$ 839000$ 2249000$ -$ -$
TOTAL EXPENDITURES 864000$ 864000$ 2274000$ 25000$ 25000$
ENDING FUND BALANCE 2169567$ 1805567$ 31567$ 506567$ 981567$
27
Capital Improvement ProgramCapital Cash Flow Model
30200 CIT 30600 LOGT 30508 Interbay Transp Impact
Fee
30509 Westshore
Trans Impact Fee
30510 Central Business Trans
Impact Fee
30511 Central East Trans Impact Fee
30512 North Central Trans
Impact Fee
30513 University
North Trans Impact Fee
30400 FDOT Grants
Other 31351 CP 15
Debt
FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015
Special Revenue Fund Balance 3546000$ 3998086$ 2136033$ 6387605$ 302231$ 2549433$ 7535$ (646041)$ -$ -$ -$ Capital Project Fund Balance 397534$ 1594459$ 11866$ 25338$ 47370$ 345036$ -$ -$ -$ Estimated Revenue 15643255$ 9933036$ 500000$ 500000$ 1500$ 150000$ 10000$ 750000$ 1156750$ 6409000$ 29500000$ Interest 250000$ 900000$ -$ -$
TOTAL REVENUE 19439255$ 14831122$ 3033567$ 8482064$ 315597$ 2724771$ 64905$ 448995$ 1156750$ 6409000$ 29500000$
Transfer to Hartline - Purple Line -$ 200000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Hartline - Impact Fee Contribution GF -$ -$ 15000$ 15000$ 150$ 4500$ 300$ 22500$ -$ -$ -$ 2 Admin Fee - Impact Fees -$ -$ 10000$ 10000$ 30$ 3000$ 200$ 15000$ -$ -$ -$ Other Reservations -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Other Funds 346000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Vehicle Replacement 4000000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service (Estimate) from below 4949407$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Projected CIPs from below 8251000$ 12423358$ 839000$ 3163750$ 315417$ 1480000$ -$ -$ 1156750$ 6409000$ 29500000$
TOTAL LIABILITY 17546407$ 12623358$ 864000$ 3188750$ 315597$ 1487500$ 500$ 37500$ 1156750$ 6409000$ 29500000$
ENDING FUND BALANCE 1892848$ 2207764$ 2169567$ 5293314$ -$ 1237271$ 64405$ 411495$ -$ -$ -$
28
Capital Improvement ProgramCapital Cash Flow Model
Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B$12640000 $1080000 $0 $2710000 $2830000 $3060000 $1190000 $90000 $1480000 $12440000 $200000
Design $1170000 $930000 $240000 $1170000 $0Right of WayLand $0 $0Construction $10420000 $2500000 $2500000 $3000000 $1000000 $1420000 $10420000 $0Construction Engineering $0 $0Project Management $540000 $60000 $90000 $90000 $60000 $90000 $90000 $60000 $540000 $0Other $310000 $90000 $120000 $100000 $310000 $0Equipment $0 $0Public Art $200000 $0 $200000
UnfundedTotal Project Cost
Project CostsFY2015 FY2016 FY2017 FY2018 Total Project
Funding
29
Capital Improvement ProgramSources and Use Statement
bull Project specific
bull One page briefing tool that summarizes all revenues and project funding requirements
SOURCES Available FundingCommunity Investment Tax - Current 3800000$ Community Investment Tax - FY2015 SAF 2000000$ HUD Choice Grant - FY2014 FinRes 2000000NEA Grant - FY2014 FinRes 100000CDBG Funds 500000
TOTAL SOURCES 8400000$
USES RequirementsDesign and Construction
Bro Bowl laser survey and grading -$ Plans and Specs
Phase 1 216000Phase 2 583532
Construction 6948739Total Design and Construction 7748271$
Project overhead 8 (excluding grant funds) 304000$ Contract Administration inspections 187000Printing and bid advertising 0Permit fees 5000Art in Public Places (1 of Design and Construction) 50000
546000$
TOTAL USES 8294271$
Total OverageShortfall 105729$
City of Tampa
Perry Harvey Park Capital BudgetSources and Uses Statement (Version 3)
Budget Office
30
Publishing the Budget Document
bull Presentation mattersbull Follow the guidelines but it is your documentbull GFOA Distinguished Budget Award Program
Policy document Financial plan Operations guide Communications device Reviewed by a three person panel of volunteers with
government budgeting experience
bull Building a Better Budget Document John Fishbein
31
Publishing the Budget Document
Primary users of the budget documentElected officialsSupervisorsPublicRating agencies
32
Presentation to Legislative Bodies
bull How and when you present to the legislative bodies is a local practice
bull Workshops allows for exchange of information bull Allows legislative bodies to ask questions and
provide guidancebull Chief executive officerrsquos budget presentationbull TRIM required public hearings
33
Truth in Millage Process
bull Most important process of the budgetbull E-Trim
34
What is TRIM
bull Purpose is to provide taxpayers transparency in how local taxing authorities propose and approve millage rates as part of the taxing authoritiesrsquo budget adoption process
bull Determine whether there is a tax increase proposed (calculate the rolled-back rate)
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
22
Capital Improvement Program
bull Usually five years in scope
bull Incorporate the needsgoals of long-range plansComprehensive planComprehensive Improvement
Element (CIE)
Neighborhood plansinitiatives
bull Replacing older infrastructure or expand for growth
23
Capital Improvement Program
bull Understand limitations and restrictions of funding sources
bull Local Government Financial Information Handbook
Communications Services Tax Local Business Tax Local Government Infrastructure
Surtax Fuel Taxes Local Revenues Impact Fees WaterWastewaterParking
Solid Waste rates Tourist Development Tax Grants Debt Proceeds
24
Capital Improvement ProgramChanging the Community
Changes the communityrsquos fabric
Understand how projects are constructed ndash site visits
25
Capital Improvement ProgramChanging the Community
40th Street Segment Before Construction 40th Street Segment After Construction
Before After
26
Capital Improvement ProgramCapital Cash Flow Model
Ensure that each revenue source is balanced for each year of the CIP
FY2015 FY2016 FY2017 FY2018 FY2019
REVENUESStarting Cash Balance -$ 2169567$ 1805567$ 31567$ 506567$
Special Revenue - Fund Balance 2136033$ Capital Construction - Fund Balance 397534$
Impact Fees Collected 500000$ 500000$ 500000$ 500000$ 500000$ TOTAL REVENUE 3033567$ 2669567$ 2305567$ 531567$ 1006567$
EXPENDITURESTransfersTransfer To Hartline - Impact Fee Contribution 15000$ 15000$ 15000$ 15000$ 15000$ 2 Admin Fee (to General FundTransp Div) 10000$ 10000$ 10000$ 10000$ 10000$
TOTAL TRANSFERS 25000$ 25000$ 25000$ 25000$ 25000$
Capital Projects Westshore Blvd at Gandy Blvd Intersection Improvements 839000$ 839000$ 2249000$ -$ -$ Traffic Signal Westshore Blvd amp Interbay Blvd
TOTAL CIPs 839000$ 839000$ 2249000$ -$ -$
TOTAL EXPENDITURES 864000$ 864000$ 2274000$ 25000$ 25000$
ENDING FUND BALANCE 2169567$ 1805567$ 31567$ 506567$ 981567$
27
Capital Improvement ProgramCapital Cash Flow Model
30200 CIT 30600 LOGT 30508 Interbay Transp Impact
Fee
30509 Westshore
Trans Impact Fee
30510 Central Business Trans
Impact Fee
30511 Central East Trans Impact Fee
30512 North Central Trans
Impact Fee
30513 University
North Trans Impact Fee
30400 FDOT Grants
Other 31351 CP 15
Debt
FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015
Special Revenue Fund Balance 3546000$ 3998086$ 2136033$ 6387605$ 302231$ 2549433$ 7535$ (646041)$ -$ -$ -$ Capital Project Fund Balance 397534$ 1594459$ 11866$ 25338$ 47370$ 345036$ -$ -$ -$ Estimated Revenue 15643255$ 9933036$ 500000$ 500000$ 1500$ 150000$ 10000$ 750000$ 1156750$ 6409000$ 29500000$ Interest 250000$ 900000$ -$ -$
TOTAL REVENUE 19439255$ 14831122$ 3033567$ 8482064$ 315597$ 2724771$ 64905$ 448995$ 1156750$ 6409000$ 29500000$
Transfer to Hartline - Purple Line -$ 200000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Hartline - Impact Fee Contribution GF -$ -$ 15000$ 15000$ 150$ 4500$ 300$ 22500$ -$ -$ -$ 2 Admin Fee - Impact Fees -$ -$ 10000$ 10000$ 30$ 3000$ 200$ 15000$ -$ -$ -$ Other Reservations -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Other Funds 346000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Vehicle Replacement 4000000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service (Estimate) from below 4949407$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Projected CIPs from below 8251000$ 12423358$ 839000$ 3163750$ 315417$ 1480000$ -$ -$ 1156750$ 6409000$ 29500000$
TOTAL LIABILITY 17546407$ 12623358$ 864000$ 3188750$ 315597$ 1487500$ 500$ 37500$ 1156750$ 6409000$ 29500000$
ENDING FUND BALANCE 1892848$ 2207764$ 2169567$ 5293314$ -$ 1237271$ 64405$ 411495$ -$ -$ -$
28
Capital Improvement ProgramCapital Cash Flow Model
Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B$12640000 $1080000 $0 $2710000 $2830000 $3060000 $1190000 $90000 $1480000 $12440000 $200000
Design $1170000 $930000 $240000 $1170000 $0Right of WayLand $0 $0Construction $10420000 $2500000 $2500000 $3000000 $1000000 $1420000 $10420000 $0Construction Engineering $0 $0Project Management $540000 $60000 $90000 $90000 $60000 $90000 $90000 $60000 $540000 $0Other $310000 $90000 $120000 $100000 $310000 $0Equipment $0 $0Public Art $200000 $0 $200000
UnfundedTotal Project Cost
Project CostsFY2015 FY2016 FY2017 FY2018 Total Project
Funding
29
Capital Improvement ProgramSources and Use Statement
bull Project specific
bull One page briefing tool that summarizes all revenues and project funding requirements
SOURCES Available FundingCommunity Investment Tax - Current 3800000$ Community Investment Tax - FY2015 SAF 2000000$ HUD Choice Grant - FY2014 FinRes 2000000NEA Grant - FY2014 FinRes 100000CDBG Funds 500000
TOTAL SOURCES 8400000$
USES RequirementsDesign and Construction
Bro Bowl laser survey and grading -$ Plans and Specs
Phase 1 216000Phase 2 583532
Construction 6948739Total Design and Construction 7748271$
Project overhead 8 (excluding grant funds) 304000$ Contract Administration inspections 187000Printing and bid advertising 0Permit fees 5000Art in Public Places (1 of Design and Construction) 50000
546000$
TOTAL USES 8294271$
Total OverageShortfall 105729$
City of Tampa
Perry Harvey Park Capital BudgetSources and Uses Statement (Version 3)
Budget Office
30
Publishing the Budget Document
bull Presentation mattersbull Follow the guidelines but it is your documentbull GFOA Distinguished Budget Award Program
Policy document Financial plan Operations guide Communications device Reviewed by a three person panel of volunteers with
government budgeting experience
bull Building a Better Budget Document John Fishbein
31
Publishing the Budget Document
Primary users of the budget documentElected officialsSupervisorsPublicRating agencies
32
Presentation to Legislative Bodies
bull How and when you present to the legislative bodies is a local practice
bull Workshops allows for exchange of information bull Allows legislative bodies to ask questions and
provide guidancebull Chief executive officerrsquos budget presentationbull TRIM required public hearings
33
Truth in Millage Process
bull Most important process of the budgetbull E-Trim
34
What is TRIM
bull Purpose is to provide taxpayers transparency in how local taxing authorities propose and approve millage rates as part of the taxing authoritiesrsquo budget adoption process
bull Determine whether there is a tax increase proposed (calculate the rolled-back rate)
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
23
Capital Improvement Program
bull Understand limitations and restrictions of funding sources
bull Local Government Financial Information Handbook
Communications Services Tax Local Business Tax Local Government Infrastructure
Surtax Fuel Taxes Local Revenues Impact Fees WaterWastewaterParking
Solid Waste rates Tourist Development Tax Grants Debt Proceeds
24
Capital Improvement ProgramChanging the Community
Changes the communityrsquos fabric
Understand how projects are constructed ndash site visits
25
Capital Improvement ProgramChanging the Community
40th Street Segment Before Construction 40th Street Segment After Construction
Before After
26
Capital Improvement ProgramCapital Cash Flow Model
Ensure that each revenue source is balanced for each year of the CIP
FY2015 FY2016 FY2017 FY2018 FY2019
REVENUESStarting Cash Balance -$ 2169567$ 1805567$ 31567$ 506567$
Special Revenue - Fund Balance 2136033$ Capital Construction - Fund Balance 397534$
Impact Fees Collected 500000$ 500000$ 500000$ 500000$ 500000$ TOTAL REVENUE 3033567$ 2669567$ 2305567$ 531567$ 1006567$
EXPENDITURESTransfersTransfer To Hartline - Impact Fee Contribution 15000$ 15000$ 15000$ 15000$ 15000$ 2 Admin Fee (to General FundTransp Div) 10000$ 10000$ 10000$ 10000$ 10000$
TOTAL TRANSFERS 25000$ 25000$ 25000$ 25000$ 25000$
Capital Projects Westshore Blvd at Gandy Blvd Intersection Improvements 839000$ 839000$ 2249000$ -$ -$ Traffic Signal Westshore Blvd amp Interbay Blvd
TOTAL CIPs 839000$ 839000$ 2249000$ -$ -$
TOTAL EXPENDITURES 864000$ 864000$ 2274000$ 25000$ 25000$
ENDING FUND BALANCE 2169567$ 1805567$ 31567$ 506567$ 981567$
27
Capital Improvement ProgramCapital Cash Flow Model
30200 CIT 30600 LOGT 30508 Interbay Transp Impact
Fee
30509 Westshore
Trans Impact Fee
30510 Central Business Trans
Impact Fee
30511 Central East Trans Impact Fee
30512 North Central Trans
Impact Fee
30513 University
North Trans Impact Fee
30400 FDOT Grants
Other 31351 CP 15
Debt
FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015
Special Revenue Fund Balance 3546000$ 3998086$ 2136033$ 6387605$ 302231$ 2549433$ 7535$ (646041)$ -$ -$ -$ Capital Project Fund Balance 397534$ 1594459$ 11866$ 25338$ 47370$ 345036$ -$ -$ -$ Estimated Revenue 15643255$ 9933036$ 500000$ 500000$ 1500$ 150000$ 10000$ 750000$ 1156750$ 6409000$ 29500000$ Interest 250000$ 900000$ -$ -$
TOTAL REVENUE 19439255$ 14831122$ 3033567$ 8482064$ 315597$ 2724771$ 64905$ 448995$ 1156750$ 6409000$ 29500000$
Transfer to Hartline - Purple Line -$ 200000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Hartline - Impact Fee Contribution GF -$ -$ 15000$ 15000$ 150$ 4500$ 300$ 22500$ -$ -$ -$ 2 Admin Fee - Impact Fees -$ -$ 10000$ 10000$ 30$ 3000$ 200$ 15000$ -$ -$ -$ Other Reservations -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Other Funds 346000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Vehicle Replacement 4000000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service (Estimate) from below 4949407$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Projected CIPs from below 8251000$ 12423358$ 839000$ 3163750$ 315417$ 1480000$ -$ -$ 1156750$ 6409000$ 29500000$
TOTAL LIABILITY 17546407$ 12623358$ 864000$ 3188750$ 315597$ 1487500$ 500$ 37500$ 1156750$ 6409000$ 29500000$
ENDING FUND BALANCE 1892848$ 2207764$ 2169567$ 5293314$ -$ 1237271$ 64405$ 411495$ -$ -$ -$
28
Capital Improvement ProgramCapital Cash Flow Model
Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B$12640000 $1080000 $0 $2710000 $2830000 $3060000 $1190000 $90000 $1480000 $12440000 $200000
Design $1170000 $930000 $240000 $1170000 $0Right of WayLand $0 $0Construction $10420000 $2500000 $2500000 $3000000 $1000000 $1420000 $10420000 $0Construction Engineering $0 $0Project Management $540000 $60000 $90000 $90000 $60000 $90000 $90000 $60000 $540000 $0Other $310000 $90000 $120000 $100000 $310000 $0Equipment $0 $0Public Art $200000 $0 $200000
UnfundedTotal Project Cost
Project CostsFY2015 FY2016 FY2017 FY2018 Total Project
Funding
29
Capital Improvement ProgramSources and Use Statement
bull Project specific
bull One page briefing tool that summarizes all revenues and project funding requirements
SOURCES Available FundingCommunity Investment Tax - Current 3800000$ Community Investment Tax - FY2015 SAF 2000000$ HUD Choice Grant - FY2014 FinRes 2000000NEA Grant - FY2014 FinRes 100000CDBG Funds 500000
TOTAL SOURCES 8400000$
USES RequirementsDesign and Construction
Bro Bowl laser survey and grading -$ Plans and Specs
Phase 1 216000Phase 2 583532
Construction 6948739Total Design and Construction 7748271$
Project overhead 8 (excluding grant funds) 304000$ Contract Administration inspections 187000Printing and bid advertising 0Permit fees 5000Art in Public Places (1 of Design and Construction) 50000
546000$
TOTAL USES 8294271$
Total OverageShortfall 105729$
City of Tampa
Perry Harvey Park Capital BudgetSources and Uses Statement (Version 3)
Budget Office
30
Publishing the Budget Document
bull Presentation mattersbull Follow the guidelines but it is your documentbull GFOA Distinguished Budget Award Program
Policy document Financial plan Operations guide Communications device Reviewed by a three person panel of volunteers with
government budgeting experience
bull Building a Better Budget Document John Fishbein
31
Publishing the Budget Document
Primary users of the budget documentElected officialsSupervisorsPublicRating agencies
32
Presentation to Legislative Bodies
bull How and when you present to the legislative bodies is a local practice
bull Workshops allows for exchange of information bull Allows legislative bodies to ask questions and
provide guidancebull Chief executive officerrsquos budget presentationbull TRIM required public hearings
33
Truth in Millage Process
bull Most important process of the budgetbull E-Trim
34
What is TRIM
bull Purpose is to provide taxpayers transparency in how local taxing authorities propose and approve millage rates as part of the taxing authoritiesrsquo budget adoption process
bull Determine whether there is a tax increase proposed (calculate the rolled-back rate)
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
24
Capital Improvement ProgramChanging the Community
Changes the communityrsquos fabric
Understand how projects are constructed ndash site visits
25
Capital Improvement ProgramChanging the Community
40th Street Segment Before Construction 40th Street Segment After Construction
Before After
26
Capital Improvement ProgramCapital Cash Flow Model
Ensure that each revenue source is balanced for each year of the CIP
FY2015 FY2016 FY2017 FY2018 FY2019
REVENUESStarting Cash Balance -$ 2169567$ 1805567$ 31567$ 506567$
Special Revenue - Fund Balance 2136033$ Capital Construction - Fund Balance 397534$
Impact Fees Collected 500000$ 500000$ 500000$ 500000$ 500000$ TOTAL REVENUE 3033567$ 2669567$ 2305567$ 531567$ 1006567$
EXPENDITURESTransfersTransfer To Hartline - Impact Fee Contribution 15000$ 15000$ 15000$ 15000$ 15000$ 2 Admin Fee (to General FundTransp Div) 10000$ 10000$ 10000$ 10000$ 10000$
TOTAL TRANSFERS 25000$ 25000$ 25000$ 25000$ 25000$
Capital Projects Westshore Blvd at Gandy Blvd Intersection Improvements 839000$ 839000$ 2249000$ -$ -$ Traffic Signal Westshore Blvd amp Interbay Blvd
TOTAL CIPs 839000$ 839000$ 2249000$ -$ -$
TOTAL EXPENDITURES 864000$ 864000$ 2274000$ 25000$ 25000$
ENDING FUND BALANCE 2169567$ 1805567$ 31567$ 506567$ 981567$
27
Capital Improvement ProgramCapital Cash Flow Model
30200 CIT 30600 LOGT 30508 Interbay Transp Impact
Fee
30509 Westshore
Trans Impact Fee
30510 Central Business Trans
Impact Fee
30511 Central East Trans Impact Fee
30512 North Central Trans
Impact Fee
30513 University
North Trans Impact Fee
30400 FDOT Grants
Other 31351 CP 15
Debt
FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015
Special Revenue Fund Balance 3546000$ 3998086$ 2136033$ 6387605$ 302231$ 2549433$ 7535$ (646041)$ -$ -$ -$ Capital Project Fund Balance 397534$ 1594459$ 11866$ 25338$ 47370$ 345036$ -$ -$ -$ Estimated Revenue 15643255$ 9933036$ 500000$ 500000$ 1500$ 150000$ 10000$ 750000$ 1156750$ 6409000$ 29500000$ Interest 250000$ 900000$ -$ -$
TOTAL REVENUE 19439255$ 14831122$ 3033567$ 8482064$ 315597$ 2724771$ 64905$ 448995$ 1156750$ 6409000$ 29500000$
Transfer to Hartline - Purple Line -$ 200000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Hartline - Impact Fee Contribution GF -$ -$ 15000$ 15000$ 150$ 4500$ 300$ 22500$ -$ -$ -$ 2 Admin Fee - Impact Fees -$ -$ 10000$ 10000$ 30$ 3000$ 200$ 15000$ -$ -$ -$ Other Reservations -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Other Funds 346000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Vehicle Replacement 4000000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service (Estimate) from below 4949407$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Projected CIPs from below 8251000$ 12423358$ 839000$ 3163750$ 315417$ 1480000$ -$ -$ 1156750$ 6409000$ 29500000$
TOTAL LIABILITY 17546407$ 12623358$ 864000$ 3188750$ 315597$ 1487500$ 500$ 37500$ 1156750$ 6409000$ 29500000$
ENDING FUND BALANCE 1892848$ 2207764$ 2169567$ 5293314$ -$ 1237271$ 64405$ 411495$ -$ -$ -$
28
Capital Improvement ProgramCapital Cash Flow Model
Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B$12640000 $1080000 $0 $2710000 $2830000 $3060000 $1190000 $90000 $1480000 $12440000 $200000
Design $1170000 $930000 $240000 $1170000 $0Right of WayLand $0 $0Construction $10420000 $2500000 $2500000 $3000000 $1000000 $1420000 $10420000 $0Construction Engineering $0 $0Project Management $540000 $60000 $90000 $90000 $60000 $90000 $90000 $60000 $540000 $0Other $310000 $90000 $120000 $100000 $310000 $0Equipment $0 $0Public Art $200000 $0 $200000
UnfundedTotal Project Cost
Project CostsFY2015 FY2016 FY2017 FY2018 Total Project
Funding
29
Capital Improvement ProgramSources and Use Statement
bull Project specific
bull One page briefing tool that summarizes all revenues and project funding requirements
SOURCES Available FundingCommunity Investment Tax - Current 3800000$ Community Investment Tax - FY2015 SAF 2000000$ HUD Choice Grant - FY2014 FinRes 2000000NEA Grant - FY2014 FinRes 100000CDBG Funds 500000
TOTAL SOURCES 8400000$
USES RequirementsDesign and Construction
Bro Bowl laser survey and grading -$ Plans and Specs
Phase 1 216000Phase 2 583532
Construction 6948739Total Design and Construction 7748271$
Project overhead 8 (excluding grant funds) 304000$ Contract Administration inspections 187000Printing and bid advertising 0Permit fees 5000Art in Public Places (1 of Design and Construction) 50000
546000$
TOTAL USES 8294271$
Total OverageShortfall 105729$
City of Tampa
Perry Harvey Park Capital BudgetSources and Uses Statement (Version 3)
Budget Office
30
Publishing the Budget Document
bull Presentation mattersbull Follow the guidelines but it is your documentbull GFOA Distinguished Budget Award Program
Policy document Financial plan Operations guide Communications device Reviewed by a three person panel of volunteers with
government budgeting experience
bull Building a Better Budget Document John Fishbein
31
Publishing the Budget Document
Primary users of the budget documentElected officialsSupervisorsPublicRating agencies
32
Presentation to Legislative Bodies
bull How and when you present to the legislative bodies is a local practice
bull Workshops allows for exchange of information bull Allows legislative bodies to ask questions and
provide guidancebull Chief executive officerrsquos budget presentationbull TRIM required public hearings
33
Truth in Millage Process
bull Most important process of the budgetbull E-Trim
34
What is TRIM
bull Purpose is to provide taxpayers transparency in how local taxing authorities propose and approve millage rates as part of the taxing authoritiesrsquo budget adoption process
bull Determine whether there is a tax increase proposed (calculate the rolled-back rate)
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
25
Capital Improvement ProgramChanging the Community
40th Street Segment Before Construction 40th Street Segment After Construction
Before After
26
Capital Improvement ProgramCapital Cash Flow Model
Ensure that each revenue source is balanced for each year of the CIP
FY2015 FY2016 FY2017 FY2018 FY2019
REVENUESStarting Cash Balance -$ 2169567$ 1805567$ 31567$ 506567$
Special Revenue - Fund Balance 2136033$ Capital Construction - Fund Balance 397534$
Impact Fees Collected 500000$ 500000$ 500000$ 500000$ 500000$ TOTAL REVENUE 3033567$ 2669567$ 2305567$ 531567$ 1006567$
EXPENDITURESTransfersTransfer To Hartline - Impact Fee Contribution 15000$ 15000$ 15000$ 15000$ 15000$ 2 Admin Fee (to General FundTransp Div) 10000$ 10000$ 10000$ 10000$ 10000$
TOTAL TRANSFERS 25000$ 25000$ 25000$ 25000$ 25000$
Capital Projects Westshore Blvd at Gandy Blvd Intersection Improvements 839000$ 839000$ 2249000$ -$ -$ Traffic Signal Westshore Blvd amp Interbay Blvd
TOTAL CIPs 839000$ 839000$ 2249000$ -$ -$
TOTAL EXPENDITURES 864000$ 864000$ 2274000$ 25000$ 25000$
ENDING FUND BALANCE 2169567$ 1805567$ 31567$ 506567$ 981567$
27
Capital Improvement ProgramCapital Cash Flow Model
30200 CIT 30600 LOGT 30508 Interbay Transp Impact
Fee
30509 Westshore
Trans Impact Fee
30510 Central Business Trans
Impact Fee
30511 Central East Trans Impact Fee
30512 North Central Trans
Impact Fee
30513 University
North Trans Impact Fee
30400 FDOT Grants
Other 31351 CP 15
Debt
FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015
Special Revenue Fund Balance 3546000$ 3998086$ 2136033$ 6387605$ 302231$ 2549433$ 7535$ (646041)$ -$ -$ -$ Capital Project Fund Balance 397534$ 1594459$ 11866$ 25338$ 47370$ 345036$ -$ -$ -$ Estimated Revenue 15643255$ 9933036$ 500000$ 500000$ 1500$ 150000$ 10000$ 750000$ 1156750$ 6409000$ 29500000$ Interest 250000$ 900000$ -$ -$
TOTAL REVENUE 19439255$ 14831122$ 3033567$ 8482064$ 315597$ 2724771$ 64905$ 448995$ 1156750$ 6409000$ 29500000$
Transfer to Hartline - Purple Line -$ 200000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Hartline - Impact Fee Contribution GF -$ -$ 15000$ 15000$ 150$ 4500$ 300$ 22500$ -$ -$ -$ 2 Admin Fee - Impact Fees -$ -$ 10000$ 10000$ 30$ 3000$ 200$ 15000$ -$ -$ -$ Other Reservations -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Other Funds 346000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Vehicle Replacement 4000000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service (Estimate) from below 4949407$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Projected CIPs from below 8251000$ 12423358$ 839000$ 3163750$ 315417$ 1480000$ -$ -$ 1156750$ 6409000$ 29500000$
TOTAL LIABILITY 17546407$ 12623358$ 864000$ 3188750$ 315597$ 1487500$ 500$ 37500$ 1156750$ 6409000$ 29500000$
ENDING FUND BALANCE 1892848$ 2207764$ 2169567$ 5293314$ -$ 1237271$ 64405$ 411495$ -$ -$ -$
28
Capital Improvement ProgramCapital Cash Flow Model
Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B$12640000 $1080000 $0 $2710000 $2830000 $3060000 $1190000 $90000 $1480000 $12440000 $200000
Design $1170000 $930000 $240000 $1170000 $0Right of WayLand $0 $0Construction $10420000 $2500000 $2500000 $3000000 $1000000 $1420000 $10420000 $0Construction Engineering $0 $0Project Management $540000 $60000 $90000 $90000 $60000 $90000 $90000 $60000 $540000 $0Other $310000 $90000 $120000 $100000 $310000 $0Equipment $0 $0Public Art $200000 $0 $200000
UnfundedTotal Project Cost
Project CostsFY2015 FY2016 FY2017 FY2018 Total Project
Funding
29
Capital Improvement ProgramSources and Use Statement
bull Project specific
bull One page briefing tool that summarizes all revenues and project funding requirements
SOURCES Available FundingCommunity Investment Tax - Current 3800000$ Community Investment Tax - FY2015 SAF 2000000$ HUD Choice Grant - FY2014 FinRes 2000000NEA Grant - FY2014 FinRes 100000CDBG Funds 500000
TOTAL SOURCES 8400000$
USES RequirementsDesign and Construction
Bro Bowl laser survey and grading -$ Plans and Specs
Phase 1 216000Phase 2 583532
Construction 6948739Total Design and Construction 7748271$
Project overhead 8 (excluding grant funds) 304000$ Contract Administration inspections 187000Printing and bid advertising 0Permit fees 5000Art in Public Places (1 of Design and Construction) 50000
546000$
TOTAL USES 8294271$
Total OverageShortfall 105729$
City of Tampa
Perry Harvey Park Capital BudgetSources and Uses Statement (Version 3)
Budget Office
30
Publishing the Budget Document
bull Presentation mattersbull Follow the guidelines but it is your documentbull GFOA Distinguished Budget Award Program
Policy document Financial plan Operations guide Communications device Reviewed by a three person panel of volunteers with
government budgeting experience
bull Building a Better Budget Document John Fishbein
31
Publishing the Budget Document
Primary users of the budget documentElected officialsSupervisorsPublicRating agencies
32
Presentation to Legislative Bodies
bull How and when you present to the legislative bodies is a local practice
bull Workshops allows for exchange of information bull Allows legislative bodies to ask questions and
provide guidancebull Chief executive officerrsquos budget presentationbull TRIM required public hearings
33
Truth in Millage Process
bull Most important process of the budgetbull E-Trim
34
What is TRIM
bull Purpose is to provide taxpayers transparency in how local taxing authorities propose and approve millage rates as part of the taxing authoritiesrsquo budget adoption process
bull Determine whether there is a tax increase proposed (calculate the rolled-back rate)
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
26
Capital Improvement ProgramCapital Cash Flow Model
Ensure that each revenue source is balanced for each year of the CIP
FY2015 FY2016 FY2017 FY2018 FY2019
REVENUESStarting Cash Balance -$ 2169567$ 1805567$ 31567$ 506567$
Special Revenue - Fund Balance 2136033$ Capital Construction - Fund Balance 397534$
Impact Fees Collected 500000$ 500000$ 500000$ 500000$ 500000$ TOTAL REVENUE 3033567$ 2669567$ 2305567$ 531567$ 1006567$
EXPENDITURESTransfersTransfer To Hartline - Impact Fee Contribution 15000$ 15000$ 15000$ 15000$ 15000$ 2 Admin Fee (to General FundTransp Div) 10000$ 10000$ 10000$ 10000$ 10000$
TOTAL TRANSFERS 25000$ 25000$ 25000$ 25000$ 25000$
Capital Projects Westshore Blvd at Gandy Blvd Intersection Improvements 839000$ 839000$ 2249000$ -$ -$ Traffic Signal Westshore Blvd amp Interbay Blvd
TOTAL CIPs 839000$ 839000$ 2249000$ -$ -$
TOTAL EXPENDITURES 864000$ 864000$ 2274000$ 25000$ 25000$
ENDING FUND BALANCE 2169567$ 1805567$ 31567$ 506567$ 981567$
27
Capital Improvement ProgramCapital Cash Flow Model
30200 CIT 30600 LOGT 30508 Interbay Transp Impact
Fee
30509 Westshore
Trans Impact Fee
30510 Central Business Trans
Impact Fee
30511 Central East Trans Impact Fee
30512 North Central Trans
Impact Fee
30513 University
North Trans Impact Fee
30400 FDOT Grants
Other 31351 CP 15
Debt
FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015
Special Revenue Fund Balance 3546000$ 3998086$ 2136033$ 6387605$ 302231$ 2549433$ 7535$ (646041)$ -$ -$ -$ Capital Project Fund Balance 397534$ 1594459$ 11866$ 25338$ 47370$ 345036$ -$ -$ -$ Estimated Revenue 15643255$ 9933036$ 500000$ 500000$ 1500$ 150000$ 10000$ 750000$ 1156750$ 6409000$ 29500000$ Interest 250000$ 900000$ -$ -$
TOTAL REVENUE 19439255$ 14831122$ 3033567$ 8482064$ 315597$ 2724771$ 64905$ 448995$ 1156750$ 6409000$ 29500000$
Transfer to Hartline - Purple Line -$ 200000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Hartline - Impact Fee Contribution GF -$ -$ 15000$ 15000$ 150$ 4500$ 300$ 22500$ -$ -$ -$ 2 Admin Fee - Impact Fees -$ -$ 10000$ 10000$ 30$ 3000$ 200$ 15000$ -$ -$ -$ Other Reservations -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Other Funds 346000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Vehicle Replacement 4000000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service (Estimate) from below 4949407$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Projected CIPs from below 8251000$ 12423358$ 839000$ 3163750$ 315417$ 1480000$ -$ -$ 1156750$ 6409000$ 29500000$
TOTAL LIABILITY 17546407$ 12623358$ 864000$ 3188750$ 315597$ 1487500$ 500$ 37500$ 1156750$ 6409000$ 29500000$
ENDING FUND BALANCE 1892848$ 2207764$ 2169567$ 5293314$ -$ 1237271$ 64405$ 411495$ -$ -$ -$
28
Capital Improvement ProgramCapital Cash Flow Model
Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B$12640000 $1080000 $0 $2710000 $2830000 $3060000 $1190000 $90000 $1480000 $12440000 $200000
Design $1170000 $930000 $240000 $1170000 $0Right of WayLand $0 $0Construction $10420000 $2500000 $2500000 $3000000 $1000000 $1420000 $10420000 $0Construction Engineering $0 $0Project Management $540000 $60000 $90000 $90000 $60000 $90000 $90000 $60000 $540000 $0Other $310000 $90000 $120000 $100000 $310000 $0Equipment $0 $0Public Art $200000 $0 $200000
UnfundedTotal Project Cost
Project CostsFY2015 FY2016 FY2017 FY2018 Total Project
Funding
29
Capital Improvement ProgramSources and Use Statement
bull Project specific
bull One page briefing tool that summarizes all revenues and project funding requirements
SOURCES Available FundingCommunity Investment Tax - Current 3800000$ Community Investment Tax - FY2015 SAF 2000000$ HUD Choice Grant - FY2014 FinRes 2000000NEA Grant - FY2014 FinRes 100000CDBG Funds 500000
TOTAL SOURCES 8400000$
USES RequirementsDesign and Construction
Bro Bowl laser survey and grading -$ Plans and Specs
Phase 1 216000Phase 2 583532
Construction 6948739Total Design and Construction 7748271$
Project overhead 8 (excluding grant funds) 304000$ Contract Administration inspections 187000Printing and bid advertising 0Permit fees 5000Art in Public Places (1 of Design and Construction) 50000
546000$
TOTAL USES 8294271$
Total OverageShortfall 105729$
City of Tampa
Perry Harvey Park Capital BudgetSources and Uses Statement (Version 3)
Budget Office
30
Publishing the Budget Document
bull Presentation mattersbull Follow the guidelines but it is your documentbull GFOA Distinguished Budget Award Program
Policy document Financial plan Operations guide Communications device Reviewed by a three person panel of volunteers with
government budgeting experience
bull Building a Better Budget Document John Fishbein
31
Publishing the Budget Document
Primary users of the budget documentElected officialsSupervisorsPublicRating agencies
32
Presentation to Legislative Bodies
bull How and when you present to the legislative bodies is a local practice
bull Workshops allows for exchange of information bull Allows legislative bodies to ask questions and
provide guidancebull Chief executive officerrsquos budget presentationbull TRIM required public hearings
33
Truth in Millage Process
bull Most important process of the budgetbull E-Trim
34
What is TRIM
bull Purpose is to provide taxpayers transparency in how local taxing authorities propose and approve millage rates as part of the taxing authoritiesrsquo budget adoption process
bull Determine whether there is a tax increase proposed (calculate the rolled-back rate)
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
27
Capital Improvement ProgramCapital Cash Flow Model
30200 CIT 30600 LOGT 30508 Interbay Transp Impact
Fee
30509 Westshore
Trans Impact Fee
30510 Central Business Trans
Impact Fee
30511 Central East Trans Impact Fee
30512 North Central Trans
Impact Fee
30513 University
North Trans Impact Fee
30400 FDOT Grants
Other 31351 CP 15
Debt
FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015 FY2015
Special Revenue Fund Balance 3546000$ 3998086$ 2136033$ 6387605$ 302231$ 2549433$ 7535$ (646041)$ -$ -$ -$ Capital Project Fund Balance 397534$ 1594459$ 11866$ 25338$ 47370$ 345036$ -$ -$ -$ Estimated Revenue 15643255$ 9933036$ 500000$ 500000$ 1500$ 150000$ 10000$ 750000$ 1156750$ 6409000$ 29500000$ Interest 250000$ 900000$ -$ -$
TOTAL REVENUE 19439255$ 14831122$ 3033567$ 8482064$ 315597$ 2724771$ 64905$ 448995$ 1156750$ 6409000$ 29500000$
Transfer to Hartline - Purple Line -$ 200000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Hartline - Impact Fee Contribution GF -$ -$ 15000$ 15000$ 150$ 4500$ 300$ 22500$ -$ -$ -$ 2 Admin Fee - Impact Fees -$ -$ 10000$ 10000$ 30$ 3000$ 200$ 15000$ -$ -$ -$ Other Reservations -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transfer to Other Funds 346000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Vehicle Replacement 4000000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Debt Service (Estimate) from below 4949407$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Projected CIPs from below 8251000$ 12423358$ 839000$ 3163750$ 315417$ 1480000$ -$ -$ 1156750$ 6409000$ 29500000$
TOTAL LIABILITY 17546407$ 12623358$ 864000$ 3188750$ 315597$ 1487500$ 500$ 37500$ 1156750$ 6409000$ 29500000$
ENDING FUND BALANCE 1892848$ 2207764$ 2169567$ 5293314$ -$ 1237271$ 64405$ 411495$ -$ -$ -$
28
Capital Improvement ProgramCapital Cash Flow Model
Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B$12640000 $1080000 $0 $2710000 $2830000 $3060000 $1190000 $90000 $1480000 $12440000 $200000
Design $1170000 $930000 $240000 $1170000 $0Right of WayLand $0 $0Construction $10420000 $2500000 $2500000 $3000000 $1000000 $1420000 $10420000 $0Construction Engineering $0 $0Project Management $540000 $60000 $90000 $90000 $60000 $90000 $90000 $60000 $540000 $0Other $310000 $90000 $120000 $100000 $310000 $0Equipment $0 $0Public Art $200000 $0 $200000
UnfundedTotal Project Cost
Project CostsFY2015 FY2016 FY2017 FY2018 Total Project
Funding
29
Capital Improvement ProgramSources and Use Statement
bull Project specific
bull One page briefing tool that summarizes all revenues and project funding requirements
SOURCES Available FundingCommunity Investment Tax - Current 3800000$ Community Investment Tax - FY2015 SAF 2000000$ HUD Choice Grant - FY2014 FinRes 2000000NEA Grant - FY2014 FinRes 100000CDBG Funds 500000
TOTAL SOURCES 8400000$
USES RequirementsDesign and Construction
Bro Bowl laser survey and grading -$ Plans and Specs
Phase 1 216000Phase 2 583532
Construction 6948739Total Design and Construction 7748271$
Project overhead 8 (excluding grant funds) 304000$ Contract Administration inspections 187000Printing and bid advertising 0Permit fees 5000Art in Public Places (1 of Design and Construction) 50000
546000$
TOTAL USES 8294271$
Total OverageShortfall 105729$
City of Tampa
Perry Harvey Park Capital BudgetSources and Uses Statement (Version 3)
Budget Office
30
Publishing the Budget Document
bull Presentation mattersbull Follow the guidelines but it is your documentbull GFOA Distinguished Budget Award Program
Policy document Financial plan Operations guide Communications device Reviewed by a three person panel of volunteers with
government budgeting experience
bull Building a Better Budget Document John Fishbein
31
Publishing the Budget Document
Primary users of the budget documentElected officialsSupervisorsPublicRating agencies
32
Presentation to Legislative Bodies
bull How and when you present to the legislative bodies is a local practice
bull Workshops allows for exchange of information bull Allows legislative bodies to ask questions and
provide guidancebull Chief executive officerrsquos budget presentationbull TRIM required public hearings
33
Truth in Millage Process
bull Most important process of the budgetbull E-Trim
34
What is TRIM
bull Purpose is to provide taxpayers transparency in how local taxing authorities propose and approve millage rates as part of the taxing authoritiesrsquo budget adoption process
bull Determine whether there is a tax increase proposed (calculate the rolled-back rate)
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
28
Capital Improvement ProgramCapital Cash Flow Model
Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B Revenue A Revenue B$12640000 $1080000 $0 $2710000 $2830000 $3060000 $1190000 $90000 $1480000 $12440000 $200000
Design $1170000 $930000 $240000 $1170000 $0Right of WayLand $0 $0Construction $10420000 $2500000 $2500000 $3000000 $1000000 $1420000 $10420000 $0Construction Engineering $0 $0Project Management $540000 $60000 $90000 $90000 $60000 $90000 $90000 $60000 $540000 $0Other $310000 $90000 $120000 $100000 $310000 $0Equipment $0 $0Public Art $200000 $0 $200000
UnfundedTotal Project Cost
Project CostsFY2015 FY2016 FY2017 FY2018 Total Project
Funding
29
Capital Improvement ProgramSources and Use Statement
bull Project specific
bull One page briefing tool that summarizes all revenues and project funding requirements
SOURCES Available FundingCommunity Investment Tax - Current 3800000$ Community Investment Tax - FY2015 SAF 2000000$ HUD Choice Grant - FY2014 FinRes 2000000NEA Grant - FY2014 FinRes 100000CDBG Funds 500000
TOTAL SOURCES 8400000$
USES RequirementsDesign and Construction
Bro Bowl laser survey and grading -$ Plans and Specs
Phase 1 216000Phase 2 583532
Construction 6948739Total Design and Construction 7748271$
Project overhead 8 (excluding grant funds) 304000$ Contract Administration inspections 187000Printing and bid advertising 0Permit fees 5000Art in Public Places (1 of Design and Construction) 50000
546000$
TOTAL USES 8294271$
Total OverageShortfall 105729$
City of Tampa
Perry Harvey Park Capital BudgetSources and Uses Statement (Version 3)
Budget Office
30
Publishing the Budget Document
bull Presentation mattersbull Follow the guidelines but it is your documentbull GFOA Distinguished Budget Award Program
Policy document Financial plan Operations guide Communications device Reviewed by a three person panel of volunteers with
government budgeting experience
bull Building a Better Budget Document John Fishbein
31
Publishing the Budget Document
Primary users of the budget documentElected officialsSupervisorsPublicRating agencies
32
Presentation to Legislative Bodies
bull How and when you present to the legislative bodies is a local practice
bull Workshops allows for exchange of information bull Allows legislative bodies to ask questions and
provide guidancebull Chief executive officerrsquos budget presentationbull TRIM required public hearings
33
Truth in Millage Process
bull Most important process of the budgetbull E-Trim
34
What is TRIM
bull Purpose is to provide taxpayers transparency in how local taxing authorities propose and approve millage rates as part of the taxing authoritiesrsquo budget adoption process
bull Determine whether there is a tax increase proposed (calculate the rolled-back rate)
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
29
Capital Improvement ProgramSources and Use Statement
bull Project specific
bull One page briefing tool that summarizes all revenues and project funding requirements
SOURCES Available FundingCommunity Investment Tax - Current 3800000$ Community Investment Tax - FY2015 SAF 2000000$ HUD Choice Grant - FY2014 FinRes 2000000NEA Grant - FY2014 FinRes 100000CDBG Funds 500000
TOTAL SOURCES 8400000$
USES RequirementsDesign and Construction
Bro Bowl laser survey and grading -$ Plans and Specs
Phase 1 216000Phase 2 583532
Construction 6948739Total Design and Construction 7748271$
Project overhead 8 (excluding grant funds) 304000$ Contract Administration inspections 187000Printing and bid advertising 0Permit fees 5000Art in Public Places (1 of Design and Construction) 50000
546000$
TOTAL USES 8294271$
Total OverageShortfall 105729$
City of Tampa
Perry Harvey Park Capital BudgetSources and Uses Statement (Version 3)
Budget Office
30
Publishing the Budget Document
bull Presentation mattersbull Follow the guidelines but it is your documentbull GFOA Distinguished Budget Award Program
Policy document Financial plan Operations guide Communications device Reviewed by a three person panel of volunteers with
government budgeting experience
bull Building a Better Budget Document John Fishbein
31
Publishing the Budget Document
Primary users of the budget documentElected officialsSupervisorsPublicRating agencies
32
Presentation to Legislative Bodies
bull How and when you present to the legislative bodies is a local practice
bull Workshops allows for exchange of information bull Allows legislative bodies to ask questions and
provide guidancebull Chief executive officerrsquos budget presentationbull TRIM required public hearings
33
Truth in Millage Process
bull Most important process of the budgetbull E-Trim
34
What is TRIM
bull Purpose is to provide taxpayers transparency in how local taxing authorities propose and approve millage rates as part of the taxing authoritiesrsquo budget adoption process
bull Determine whether there is a tax increase proposed (calculate the rolled-back rate)
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
30
Publishing the Budget Document
bull Presentation mattersbull Follow the guidelines but it is your documentbull GFOA Distinguished Budget Award Program
Policy document Financial plan Operations guide Communications device Reviewed by a three person panel of volunteers with
government budgeting experience
bull Building a Better Budget Document John Fishbein
31
Publishing the Budget Document
Primary users of the budget documentElected officialsSupervisorsPublicRating agencies
32
Presentation to Legislative Bodies
bull How and when you present to the legislative bodies is a local practice
bull Workshops allows for exchange of information bull Allows legislative bodies to ask questions and
provide guidancebull Chief executive officerrsquos budget presentationbull TRIM required public hearings
33
Truth in Millage Process
bull Most important process of the budgetbull E-Trim
34
What is TRIM
bull Purpose is to provide taxpayers transparency in how local taxing authorities propose and approve millage rates as part of the taxing authoritiesrsquo budget adoption process
bull Determine whether there is a tax increase proposed (calculate the rolled-back rate)
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
31
Publishing the Budget Document
Primary users of the budget documentElected officialsSupervisorsPublicRating agencies
32
Presentation to Legislative Bodies
bull How and when you present to the legislative bodies is a local practice
bull Workshops allows for exchange of information bull Allows legislative bodies to ask questions and
provide guidancebull Chief executive officerrsquos budget presentationbull TRIM required public hearings
33
Truth in Millage Process
bull Most important process of the budgetbull E-Trim
34
What is TRIM
bull Purpose is to provide taxpayers transparency in how local taxing authorities propose and approve millage rates as part of the taxing authoritiesrsquo budget adoption process
bull Determine whether there is a tax increase proposed (calculate the rolled-back rate)
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
32
Presentation to Legislative Bodies
bull How and when you present to the legislative bodies is a local practice
bull Workshops allows for exchange of information bull Allows legislative bodies to ask questions and
provide guidancebull Chief executive officerrsquos budget presentationbull TRIM required public hearings
33
Truth in Millage Process
bull Most important process of the budgetbull E-Trim
34
What is TRIM
bull Purpose is to provide taxpayers transparency in how local taxing authorities propose and approve millage rates as part of the taxing authoritiesrsquo budget adoption process
bull Determine whether there is a tax increase proposed (calculate the rolled-back rate)
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
33
Truth in Millage Process
bull Most important process of the budgetbull E-Trim
34
What is TRIM
bull Purpose is to provide taxpayers transparency in how local taxing authorities propose and approve millage rates as part of the taxing authoritiesrsquo budget adoption process
bull Determine whether there is a tax increase proposed (calculate the rolled-back rate)
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
34
What is TRIM
bull Purpose is to provide taxpayers transparency in how local taxing authorities propose and approve millage rates as part of the taxing authoritiesrsquo budget adoption process
bull Determine whether there is a tax increase proposed (calculate the rolled-back rate)
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
35
TRIM Key Processes
bull June 1- Estimate July 1 ndash Preliminary Tax Rollbull TRIM Notice (forms DR-420 DR-420MM-P DR-
420TIF forms)bull Budget Ordinance amp Resolutionsbull Proper Notices and Advertisements bull Public Hearings bull DR-422 (beforeafter Value Adjustment Board)bull TRIM Compliance Package
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
36
TRIM Calendar
bull On or before June 1st - Property Appraiser provides estimated taxable values to local taxing authorities (not technically part of TRIM)
bull July 1 ndash 1st day of calendar ndash Property Appraiser provides the Preliminary Tax Roll to all taxing bodies on Form DR-420
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
37
TRIM Calendar (cont)
bull By day 35 (August 4) taxing bodies must file with the Property Appraiser (PA) and the tax collector the tentative millage rate on form DR-420 as well as forms DR-420TIF and DR-420MM-P (Also must provide tentative 1st public hearing date on DR-420)
bull Notice of Proposed Taxes (TRIM notice)is distributed by the Property Appraiser no later than day 55 (August 24)
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
38
TRIM Calendar (cont)
bull Between day 65 (September 3) and day 80 (September 18) taxing authority must hold its first public hearing
bull Within 15 days of holding the first public hearing the taxing authority must publish an advertisement to adopt the final millage and budget
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
39
TRIM Calendar (cont)
bull Second public hearing must be held between 2 and 5 days after the advertisement has been published
bull Within 3 days after the second public hearing taxing authority must file its millage rate ordinance with the property appraiser and the tax collector
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
40
TRIM Calendar (cont)
bull End of September or early October - Taxing authorities receive extended roll taxable values from PA (DR-422) Taxing authorities have three days to determine if they will adjust their millage rates administratively
bull Within 30 days after the second public hearing taxing authority files certification (DR-487) and required documentation with DOR
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
41
TRIM Calendar (cont)
bull Within 60 days after the second public hearing the DOR will indicate compliance or non-compliance with the Statute
bull After completion of Value Adjustment Board hearings Property Appraiser provides taxing authorities with final taxable values
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
42
TRIM Calendar - Florida DOR
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
43
Budget Hearings
bull Per FS 200065 School Boards and Counties have priority in selecting public hearing dates
bull School Boards get first priority Counties are second
bull No other taxing authority can hold its hearing on the same date as the School Boards or Counties
bull Hearings start after 5 pm (501 pm at the earliest)
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
44
Budget Hearings (cont)
bull At both hearings millage rate must be discussed first before the Budget increase over RBR must be announced
bull At the first public hearing the millage rate can be increased from the tentatively adopted millage in July however would require a first class mailing to all taxpayers
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
45
Budget Hearings (cont)
bull At the second public hearing the millage rate cannot be increased from the tentatively adopted millage rate at the first public hearing
bull The general public is allowed to speak before the governing body can take any action of adoption
bull The millage must be adopted before the budget can be adopted
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
46
Budget Hearings (cont)
bull No millage can be levied until the taxing authority adopts a resolution or ordinance
bull The following must be publicly announced at the hearing before adopting the millageName of the Taxing AuthorityRolled-back ratePercentage of increase over the rolled-back rate Millage to be levied
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
47
Budget Hearings (cont)
ldquoThis is the First Public Hearing for the City of Tampa FY2015 Budget The proposed millage rate is 57326 mills which is 516 more than the rolled back millage rate of 54514 mills Property tax funds are used to support the General Fund operating budget of the City This Fund includes such Departments as Fire Rescue and Police Human Resources Parks and Recreation and Public Worksrdquo
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
48
Advertisement Requirements
bull A Notice of Tax Increase ad is required if the millage rate is greater than the rolled-back rate
bull A Notice of Budget Hearing ad is required if the millage rate is equal to or less than the rolled-back rate
bull In either case a Budget Summary advertisement is required to be published adjacent to the appropriate ldquoNoticerdquo ad
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
49
Notice of Proposed Tax Increase Ad
bull Size requirements for the Notice of Proposed Tax Increase adFull 14 pageHeadline type of 18 point or larger
bull May not be published in legal or classifiedsbull Do not deviate from specified language (see
TRIM Manual on DOR website)
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
50
Notice of Proposed Tax Increase Ad
The City of Tampa has tentatively adopted a measure to increase its property tax levy
Last years property tax levyA Initially proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128667011B Less tax reductions due to Value Adjustment Board and
other assessment changes helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip
$ 351535C Actual property tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 128315476
This years proposed tax levy helliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip $ 137604585
All concerned citizens are invited to attend a public hearing on the tax increase to be held on
A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing
315 E Kennedy Blvd Tampa Florida 33602
NOTICE OF PROPOSED TAX INCREASE
Wednesday September 17 2014600 PM
At City Council Chambers 3rd Floor City Hall
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
51
Notice of Budget Hearing Ad
bull No specific size requirements bull May not be published in legal or classifiedsbull Do not deviate from specified language
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
52
Budget Summary Ad
bull No size requirementsbull Must be published adjacent to the
appropriate ldquoNoticerdquo adbull Basically shows flow of funds including reserves
available revenues and expenditures transfers yielding in effect a ldquoTotal Availablerdquo and a ldquoTotal Appropriatedrdquo including reserves
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
53
Budget Summary Ad (cont)
bull Include all budgeted revenues expenditures and reserves
Group by fund type (General Special Revenue etc)Group revenues and expenditures by major classificationExclude trust agency internal service funds and bond
proceedsbull Must show ad valorem revenue at a level of 95 or
greater of the tax levy amount
bull See Examples in TRIM Manual
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
54
Budget Summary Ad (cont)
GENERAL FUND SPECIAL
REVENUE FUNDS DEBT SERVICE
FUNDS CAPITAL
PROJECTS FUNDS ENTERPRISE
FUNDS INTERNAL
SERVICE FUNDS FIDUCIARY
FUNDS TOTAL CASH BALANCES BROUGHT FORWARD $ 5912743 $ 31000239 $ 0 $ 6182741 $ 32871519 $ 4393994 $ 616208 $ 80977444ESTIMATED REVENUESTaxes Ad Valorem (Millage per $1000 - 57326) $ 132224356 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 132224356 Sales and Use Taxes 10942000 73683036 166000 16743255 0 0 20243425 121777716Licenses and Permits 37124600 15571500 0 0 709000 0 0 53405100Intergovernmental Revenue 75199349 18523459 0 7281750 52000 172754 0 101229312Charges for Services 50854120 627000 0 45000 310211380 23466156 0 385203656Fines and Forfeitures 4830462 10000 0 0 2235500 0 0 7075962Miscellaneous Revenues 6897375 3565451 0 600000 4403041 77958030 247170 93671067Other Financing Sources 39335969 14580133 36894894 47988978 123237947 4000000 0 266037921Total Revenues and Other Financing Sources $ 357408231 $ 126560579 $ 37060894 $ 72658983 $ 440848868 $ 105596940 $ 20490595 $ 1160625090Total Estimated Revenues and Balances $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
EXPENDITURESEXPENSESGeneral Governmental Services $ 63628727 $ 74900463 $ 37060894 $ 17585407 $ 0 $ 0 $ 402619 $ 193578110Public Safety 223864380 9712092 0 0 0 0 0 233576472Physical Environment 1791936 6985550 0 21125000 456659597 0 0 486562083Transportation 6247798 48915915 0 27867469 17060790 0 0 100091972Economic Environment 14666487 8851744 0 0 0 0 20704184 44222415Human Services 5007346 0 0 300000 0 0 0 5307346Culture and Recreation 47300928 1588469 0 9771000 0 0 0 58660397Internal Services 0 0 0 0 0 109990934 0 109990934Total ExpendituresExpenses $ 362507603 $ 150954233 $ 37060894 $ 76648876 $ 473720387 $ 109990934 $ 21106803 $ 1231989730Reserves 813371 6606585 0 2192848 0 0 0 9612804Total Appropriated Expenditures and Reserves $ 363320974 $ 157560818 $ 37060894 $ 78841724 $ 473720387 $ 109990934 $ 21106803 $ 1241602534
THE TENTATIVE ADOPTED ANDOR FINAL BUDGETS ARE ON FILE IN THE OFFICE OF THE ABOVE MENTIONED TAXING AUTHORITY AS A PUBLIC RECORD OR ON THE CITYS WEBSITE AT WWWTAMPAGOVNETBUDGET
BUDGET SUMMARYCITY OF TAMPA FLORIDA - FISCAL YEAR 2014 - 2015
THE PROPOSED OPERATING BUDGET EXPENDITURES OFTHE CITY OF TAMPA ARE 80
MORE THAN LAST YEARS TOTAL OPERATING EXPENDITURES
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
55
DOR TRIM ViolationsInfractions
bull DOR keeps track of violations or infractions annually
bull ldquoMinorrdquo infractions are noted with the letter the taxing authority receives if the TRIM package is ldquoin compliancerdquo
bull Serious violations and how they may be corrected are included in letter of non-compliance
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
56
Non-Compliance
If Department of Revenue review indicates non-compliance with maximum rates
bull Determination within 30 days of submittal deadline (30 days after adoption)
bull Repeat hearing and advertisement process
bull Notice includes ldquoPrevious Notice In Violation of the Lawrdquo
bull Revised millage adopted recertified with State within 15 days of adoption not sent to PA or TC
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
57
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is the Uniform Method of Levy Collection and Enforcement - Statutory process as provided in Florida Statutes 1973632 for the levy collection and enforcement of Non-Ad Valorem assessments
bull What is a Non-Ad Valorem Assessment - An assessment which is not based upon value and can become a lien against a homestead
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
58
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull What is a special district - A Special District is a unit of special-purpose government operating within a defined geographic boundary for a specific purpose They have limited and specific powers
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
59
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull How is a special district created - A special district can be created by general law special act local ordinance or by rule of the Governor or Cabinet to provide specialized services not provided by units of general-purpose government inclusive of Municipalities and Counties
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
60
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull Must hold public hearing to adopt the roll between January 1 and September 15 ifNon-ad valorem assessment is levied for the first
timeNon-ad valorem assessment is increased beyond
maximum rate authorizedLocal government boundaries have changedPurpose of the non-ad valorem assessment has
changed
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
61
Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
bull At least 20 days prior to public hearing public must be noticed by first-class US mail and by publication in a newspaper of general circulation within each county contained in the boundaries of the local government
bull By September 15 the chair or designee shall certify a non-ad valorem roll to the tax collector
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
62
After the Budget
Assist in the preparation of the year-end financial reports andor CAFR
bull Budget to actuals ndash explain variances
bull Review statements and notes
bull Understand what is behind the numbers ndash ask for the working papers
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
63
After Action Review
Round 1 Round 2
Pre-Budget amp Departmental Process Lead ndash Pullara
Vance Reed Lozo Hobbs Rice Certain
Revenue Projections Lead ndash Murphy
Carballa Seth Hobbs Pullara
Reports and Publishing Lead ndash Waitman
Stanton Murphy Gobble Herbert
Personnel Budgeting (HCP) Lead ndash Vance
King Hardeman Tran Reed
Technology amp System Lead ndash Seth
Hardeman Carballa Tran King
CIP Process Lead ndash Stanton
Gobble Herbert Waitman Lozo Rice Certain
Agendabull 830 am ndash Openingbull 845 am - 930 am Round 1 bull 930 am ndash 945 am Breakbull 945 am ndash 1030 am Round 2bull 1030 am ndash 1115 am Report outbull 1115 am ndash 1130 am Final Comments
bull After Action ReviewGood bad and uglyExpand on what went
right fix what went wrong
Do better next yearHold management
accountable for improvements
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
64
Budget Book and the CAFR
bull Consistent information between documentsbull Budget books is more narrative in nature bull CAFR concentrates on schedulesbull My preference ndash donrsquot use account structure
numbers in the documents use the names
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
65
Odds and End
bull Blue Book (GAAFR) Know it use itSeparate fact from folklore
bull Fiscal Transparency - Be aware of requirementsPosting of budgets on web sitesPosting of budget amendments on web sites
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
66
Odds and End
Budget analystPursue Certified Government Finance Officer
designationBe inquisitiveKnow you organizationrsquos account structureMaster your organizationrsquos systems (financial
purchasing budget)Push the envelope ask why not
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-
67
Conclusion
bull Building a Better Budget Document John Fishbein - httpgfoaorgbuilding-better-budget-document-second-edition
bull Local Government Financial Information Handbook - httpedrstateflusContentlocal-governmentreportsindexcfmlocal-government
bull Department of Revenue -httpdormyfloridacomdorpropertycofficials
bull Any questions
- Florida Government Finance Officers Association
- Agenda
- Agenda (2)
- The Budget Office
- The Budget Office (2)
- Planning for the Next Budget Cycle
- Planning for the Next Budget Cycle (2)
- Planning for the Next Budget Cycle (3)
- Monitoring Current Year Activities
- Monitoring Current Year Activities (2)
- Monitoring Current Year Activities (3)
- Monitoring Current Year Activities (4)
- Monitoring Current Year Activities (5)
- Monitoring Current Year Activities (6)
- Budget Instructions
- Departmental Budget Preparation
- Departmental Budget Preparation (2)
- Departmental Budget Preparation (3)
- Departmental Budget Preparation (4)
- Departmental Budget Preparation (5)
- Capital Improvement Program
- Capital Improvement Program (2)
- Capital Improvement Program (3)
- Capital Improvement Program Changing the Community
- Capital Improvement Program Changing the Community (2)
- Capital Improvement Program Capital Cash Flow Model
- Capital Improvement Program Capital Cash Flow Model (2)
- Capital Improvement Program Capital Cash Flow Model (3)
- Capital Improvement Program Sources and Use Statement
- Publishing the Budget Document
- Publishing the Budget Document (2)
- Presentation to Legislative Bodies
- Truth in Millage Process
- What is TRIM
- TRIM Key Processes
- TRIM Calendar
- TRIM Calendar (cont)
- TRIM Calendar (cont) (2)
- TRIM Calendar (cont) (3)
- TRIM Calendar (cont) (4)
- TRIM Calendar (cont) (5)
- TRIM Calendar - Florida DOR
- Budget Hearings
- Budget Hearings (cont)
- Budget Hearings (cont) (2)
- Budget Hearings (cont) (3)
- Budget Hearings (cont) (4)
- Advertisement Requirements
- Notice of Proposed Tax Increase Ad
- Notice of Proposed Tax Increase Ad (2)
- Notice of Budget Hearing Ad
- Budget Summary Ad
- Budget Summary Ad (cont)
- Budget Summary Ad (cont) (2)
- DOR TRIM ViolationsInfractions
- Non-Compliance
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (2)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (3)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (4)
- Uniform Method of Collection (Non-Ad Ad Valorem Assessment) (5)
- After the Budget
- After Action Review
- Budget Book and the CAFR
- Odds and End
- Odds and End (2)
- Conclusion
-