2. Budget Milestones April 24 – BOCC Kick Off May - 29th June – 17 th July – 2 nd, 16 th, 22 nd and 31st August 12th September 5 th (1 st ) & 19 th (2 nd )

3. Flagler County “Service is our Business” 3

4. Unique Flagler County Services  E911 Call Center  Senior Center and Meals  Meals on Wheels  Senior and Social Services  Adult Day Care  Public Transportation  Library  Community Centers  Countywide Ambulance  FireFlight Helicopter  Agricultural Extension Service  Housing Assistance Programs  Veterans Services  Airport  Judges  Courts and Legal System  Clerk and Official Records  County Jail  Juvenile Detention  Tax Collector –Driver License  Property Appraiser  Regional Parks - Princess Place  Sheriff’s Office – Law Enforce  Emergency Management  Elections  800 Megahertz Radio System  Forestery Firefighting/Ocean Rescue 4

5. 5 Total Budget $169, 175,000

6. 6 General Fund Expenses Sheriff $ 18,801,739 Property Appraiser2,085,615 Tax Collector 2,348,371 Clerk of the Circuit Court 1,163,310 Supervisor of Elections 697,073 Judicial Expense 108,493 25,204,601 BOCC Departments 35,313,515 Reserves 6,221,857 Total Expenses $ 66,739,973

7. Property Taxes (Less the 5% Statutory Reduction) 7

8. 07-08 Taxable Value $12,184,917,324 08-09 Taxable Value $11,200,626,942 09-10 Taxable Value $9,452,067,430 10-11 Taxable Value $7,667,193,838 11-12 Taxable Value $6,563,932,871 12-13 Taxable Value $6,153,800,977 6% valuation Over 49.5% decrease in 5 yrs. 8 Drop in Property Valuation

9. 12-13 Taxable Value $6,153,800,977 (- 6%) Over 49.5% decrease in 5 yrs. 13-14 Taxable Value - $6,206,923,27 Increase of less than 1% Generates approximately $350,000 new dollars 9 Current Property Valuation

10. Starting FY 2013/14 General Fund Operational Revenues $51,700,000 Same Property Taxes Generated 95% ($41,390,000 ) Other Funding ($10,310,000) General Fund Operational Expenses $55,000,000 Constitutional Officers & Judicial($24.50 Million) Board of County Commissioners ($30.50 Million) Difference Start of Fiscal Year 13/14($ 3,300,000) Assumes No Other Changes

11. Major Budgetary Challenges Elections Equipment(for years)$ 250,000 Medicaid Match Increase$ 455,000 Rebuilding Reserves$1,000,000 Deferred Capital Projects/Equip.$ 750,000 FRS Retirement Increase$ 870,000 Health Insurance Increase$ 250,000 Additional Positions $ 425,000 Cost of Living Adjustment$ 750,000 Miscellaneous Issues$ 250,000 Total Estimated Challenges$5,000,000 11

12. New Budgetary Challenges Ongoing -Mandatory Medicaid Match Increase$ 455,000 FRS Retirement Increase$ 870,000 CRA Increase$ 132,000 Medical Examiner Increase $ 16,500 Property Liability Insurance $ 125,000 Total Estimated Ongoing- Mandatory $1,598,500 12

13. New Budgetary Challenges One Time - Mandatory Helicopter Avionics Upgrade$ 85,000 Total Estimated One Time- Mandatory $ 85,000 13

14. New Budgetary Challenges One Time – Non-Mandatory Minimum Reserve Requirements$ 200,0000 Deferred Capital Equip. Increase$ 311,220 ($236,220) Phone and Computer Replacements $ 77,000 Manatee Protection Plan$ 30,000 Auto Self Insurance Pool$ 25,000 o Total One-Time, Non-Mandatory$ 643,300 343,300 14

15. New Budgetary Challenges Ongoing – Non-Mandatory Emergency Assistance $ 46,000 Health Insurance Increase$ 125,000 Additional Positions (7)$ 368,500 Additional Positions(3)$ 208,500 Cost of Living Adjustment 3%$ 965,000 Cost of Living Adjustment 2.5%$ 805,000 Library Hours/Materials/Tags$ 80,000 Pretrial Release $ 100,000 Code Red$ 20,000 Drug Court /Teen/Other $ 95,000 Animal Control/Lifeguard/RSVP$ 22,500 Total Estimated Ongoing Non-Mandatory$1,822,000 After Additional Cuts$1,412,000 15

16. Budgetary Gap Expenses Starting Budgetary Gap$ 3.3 Million New Mandated Expenses $ 1.6 Million New Expenses $ 1.7 Million Total Gap$6.6 Million 16

17. Closing the Gap Additional Revenues Cut Services/Reduce Expenses Use of Reserves

18. Closing the Gap Additional Revenues  Property taxes  Sales Taxes  Gas Taxes  Special Districts  Increased Fees

19. TAXABLE VALUATION/MILLAGE Valuation Currently = $6,153,800,977 NEW Valuation = $6,206,923,927 (.86% almost 1%) 100%95% Each 1 cent millage = $ 62,000 $ 58,900 Each 10 cents millage = $ 620,000$ 589,000 Each 50 cents millage =$3,103,500$2,948,325 Each $1.00 cents millage = $6,207,000$5,896,650 *By law we budget based on 95%; typically collection around 96% 19

20. Closing the Gap Additional Service Cuts Froze New Capital Projects Reduced Capital Equip Reduced Health Insurance Benefits and raised premiums

21. County Personnel Services (BOCC Only) (3.6 Million Per Year) 21

22. REVENUE VS. EXPENSE Expenses Starting Budgetary Gap$ 3.3 Million New Mandated Expenses $ 1.6 Million New Expenses $ 1.7 Million Total Gap$6.6 Million Revenues Increase in Valuation(>1%)$ (.35) million One Time Funds/One Time Issues$(.89) million Increase in Millage.9106 mills$(5.36) million (95%) Total Revenues$6.6 Million 22

23. Flagler County Current/Upcoming Projects 23

24. Major Focus/Projects-Coming Year Economic Development Airport Projects – Airport Master Plan, Runway Relocation Design Bridge Replacement on CR 305 Underway and Next Yr Shoreline Stabilization Project Multi-purpose Trail on SR 100 Bunnell to Flagler Beach US 1 Sidewalk from Lehigh Trail to Bunnell Bing’s Landing Improvements - Finishing Beverly Beach Utility System Project - Finishing Matanzas Woods Interchange Construction 24

25. Major Focus/Projects - Coming Year Completion of Land Development Code Rewrite. MalaCompra Oceanfront Park Varn Park Expansion Parking and Crossover Drainage Design Marineland Acres Library Roof/Restoration some Library Hours Princess Place Barn Restoration Jail Correctional Facility Expansion Sheriff’s Office Consolidation 25

26. RECAP – FY 2013-14 Budget Increasing Property Taxes Revenues by 5.8 Million after lowering 5 straight years previously by $9.2 M; $1 million less per year than 7 years ago (30 million total saving) Still low number of employees per capita in a decade down One of the lowest County tax rate of surrounding Counties and one of the lowest in State Maintaining an 6% Unrestricted Reserve to minimize our tax burden Maintaining Necessary Levels of Service for Citizens. General Fund Budget of $66.5 Million. Total $169 Million Still Completing Important Projects primarily through Millions of Dollars worth of Grants 26