BO-Pie Chart by ylx48163

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									                                   Budget Office
                               Programs and Services


Development and
                                       Coordination
Implementation       Monitoring of                       Coordination
                                     and Monitoring                      Administration
      of the         the County’s                       and Monitoring
                                       of the Capital                      of Position
County’s Annual        Adopted                             of FEMA
                                      Improvements                          Control
   Operating            Budget                          Reimbursement
                                          Program
    Budget




    BOARD AGENCIES                                                            35
                                               BUDGET OFFICE



                         OPERATING REVENUES (SOURCES) FY 2007-2008
                                         TOTAL BUDGET $733,360




                                                                   Transfers - General
                                                                        Revenue
                                                                        100.00%




                         OPERATING EXPENDITURES (USES) FY 2007-2008
                                         TOTAL BUDGET $733,360


                   Operating Expenses                  Capital Expenditures
                         4.86%                                0.30%




                                                                          Compensation and
                                                                             Benefits
                                                                             94.84%




Note: Total percentage may not equal 100% due to rounding.
    BOARD AGENCIES                                                                           36
                                         BUDGET OFFICE: SUMMARY
MISSION STATEMENT:
The mission of the Budget Office is to coordinate all budget and financial management policy activities of the County
government. Specific goals and responsibilities include but are not limited to: (1) Meeting the County’s current financial
needs and planning for future needs through effective budget management. Specific responsibilities include the preparation
of the County's annual operating budget and five year capital improvement program. (2) Providing users with information
on the utilization and allocation of the County’s financial resources. This also includes analyzing the financial impact of
proposed ordinances, other actions by the Board and proposed state legislation. (3) Effectively coordinating the County’s
budget and financial management process by providing management with budget, financial and operational reviews, as well
as providing assistance to County agencies through a participative consulting program. (4) Providing to the public clear and
complete information regarding each year's budget and related additional information.
PROGRAMS AND SERVICES:
The Budget Office programs and services include:
  Development, analysis of and implementation of the County’s Annual Operating Budget - Mandated
      Develop annual property tax rates which comply with the State of Florida’s recent Tax Reform actions, 'Truth-in-
      Millage (TRIM)' law, the County’s Home Rule Charter, and the Board’s Budget and Financial Policies.
      Provide guidelines, instruction for, review, refine and monitor Departmental program and performance measures.
      Develop and implement the County’s Central Service Cost Allocation Plan and Indirect Cost calculations.
  Monitor the County’s Adopted Budget - Mandated
      Modify and provide operating instruction for the County’s operating agencies for the Countywide Finance/Budget/
      Human Resources management software system (SAP)
      Monitor, prepare progress reports on, and amend the County’s Annual Operating Budget.
  Coordinate the development of and monitor the County’s Capital Improvements Program - Mandated
      Develop and monitor the County’s five-year Capital Improvement Plan
    Develop and coordinate the Departmental five-year financial projections.
TRENDS AND ISSUES:

The Budget Office's responsibilities in Brevard County government continue to expand, and re-prioritizations of tasks
continue to be necessary. Requests for special reports for management, elected officials and the public continue to increase,
as does the demand for budget analyst participation in agency-level planning and research.

The FY 2007-2008 Tentative Budget eliminates the Countywide Federal Emergency Management Agency (FEMA)
reimbursement coordination position. This staffing reduction will prevent any expansion of existing service levels associated
with the development, implementation, and monitoring of the County’s Operating and Capital Improvements budgets, as the
Budget Office has successfully absorbed other additional tasks, including Countywide Position Control oversight and
significant responsibility and involvement in ongoing improvements to the Countywide Finance/Budget/Human Resources
management software system (SAP) implementation.

The impact of three hurricanes in 2004, and one hurricane in 2005, continues to require an unprecedented need for
coordination and oversight of FEMA reimbursement requests and logistical support. Activities associated with requests from
these hurricanes are anticipated to continue for at least two (2) additional years. Additional hurricanes and/or natural
disasters in the future would require further allocation of resources to these activities, eroding agency analytical tasks.

Structural changes in the County's budget due to the implementation of Article V continue. The State Legislature continues
to issue guidelines and requirements, and the overall consequences of this change to the State Constitution continue to
evolve.




   BOARD AGENCIES                                                                                                      37
                                  BUDGET OFFICE: BUDGET ANALYSIS
BUDGET OFFICE PROGRAM:
REVENUES:
Non-Operating Revenues decrease 8.47% due to a decrease in the General Revenue transfer associated with tax rate
reductions.

EXPENDITURES:
Operating Expenditures decrease 8.47%, due to tax rate reductions that necessitate the elimination of the FEMA Coordinator
position and a reduction in the number of replacement computers.




   BOARD AGENCIES                                                                                                   38
                               BUDGET OFFICE: DEPARTMENT SUMMARY

DEPARTMENT REVENUES AND EXPENDITURES


                                                                                 Adopted
                                  Actual       Final Budget     Final Budget      Budget          %
                                FY2005-2006    FY2005-2006      FY2006-2007     FY2007-2008    Inc/(Dec)

REVENUES:

Taxes                                     $0              $0               $0             $0
Licenses and Permits                      $0              $0               $0             $0
Intergovenmental                          $0              $0               $0             $0
Charges for Services                      $0              $0               $0             $0
Fines and Forfeits                        $0              $0               $0             $0
Miscellaneous                             $0              $0               $0             $0
Statutory Reduction                       $0              $0               $0             $0
Operating Revenues:                       $0              $0               $0             $0


Balance forward - Operating               $0              $0               $0             $0
Balance forward - Capital                 $0              $0               $0             $0
Balance forward - Restricted              $0              $0               $0             $0
Transfers - General Revenue         $683,788        $683,788         $801,227       $733,360       (8.47%)
Transfers - Others                        $0              $0               $0             $0
Other Finance Sources                     $0              $0               $0             $0
Non-Operating Revenues:             $683,788        $683,788         $801,227       $733,360       (8.47%)
 TOTAL REVENUES:                    $683,788        $683,788         $801,227       $733,360       (8.47%)



EXPENDITURES:
Compensation and Benefits           $588,565        $618,083         $740,969       $695,555      (6.13%)
Operating Expenses                   $30,749         $51,505          $52,158        $35,605     (31.74%)
Capital Expenditures                 $11,248         $14,200           $8,100         $2,200     (72.84%)
Grants and Aid                            $0              $0               $0             $0
Operating Expenditures:             $630,562         $683,788        $801,227       $733,360       (8.47%)


Debt Service                              $0              $0               $0             $0
Reserves - Operating                      $0              $0               $0             $0
Reserves - Capital                        $0              $0               $0             $0
Reserves - Restricted                     $0              $0               $0             $0
Transfers                                 $0              $0               $0             $0
Non-Operating Expenditures:               $0              $0               $0             $0

TOTAL EXPENDITURES:                 $630,562        $683,788         $801,227       $733,360       (8.47%)


PERSONNEL:
 Full-time Positions                    9.00            9.00             9.00           9.00
 Part-time Positions                    1.00            1.00             1.00           1.00
 Full-time Equivalent                   9.75            9.75             9.75           9.75
 Temporary FTE                          0.00            0.00             0.00           0.00
 Seasonal FTE                           0.00            0.00             0.00           0.00



  BOARD AGENCIES                                                                                   39
                                BUDGET OFFICE: PROGRAM PROFILE
GOALS:
Provide effective planning, implementation and evaluation of the County's annual and long-term financial plan to Brevard
County in meeting the current needs of the community, while planning for the community's future.

Coordinate countywide budgeting, financial planning and monitoring, allowing policy-makers to make sound financial
decisions regarding the utilization and allocation of county resources.


    1. Assist the Board, management, agencies, Charter Officers and others in developing, implementing and monitoring
       the Annual Operating Budget and Capital Improvement Plan.
    2. Develop annual property tax rates and the County's annual operating and capital improvements budgets which
       comply with the State's "Truth in Millage" law, Brevard's Home Rule Charter and its financial policies.
    3. Implement a countywide budget preparation system, which will integrate funding history, future requests, and
       personnel finding information.
    4. Develop and implement the County's Central Service Cost Allocation Plan and Indirect Cost calculations.

                                                                      ACTUAL           PROJECTED         PROJECTED
PERFORMANCE MEASUREMENTS:                                           FY 2005-2006       FY 2006-2007      FY 2007-2008

Develop And Implement The County’s Annual Operating Budget,
Mandated
    • Output : Number of Staff Working Hours Expended                       7,598             8,288             7,045
                 Funds Expended for Budget Development                   $256,184          $296,966          $254,767
    • Outcome : Compliance With Law, Ordinances & Policies                  100%              100%              100%
                 Budget Presentation Award Received                           Yes               Yes               Yes
    •            Expenditures as % of Total Office Budget                 37.47%            37.06%            34.74%

Monitoring Of The County’s Adopted Budget, Mandated

     • Output :  Number of Staff Working Hours Expended                    4,711              5,138             4,227
                 Funds Expended For Budget Monitoring                   $158,834           $184,119          $152,860
     • Outcome : Periodic Budget Compliance Reports                     Quarterly          Quarterly         Quarterly
                 Number of Budget Changes Processed                          754                786               815
     •           Expenditures as % of Total Office Budget                23.23%             22.98%            20.84%

Capital Improvements Program (CIP) Coordination And
Monitoring, Mandated
     • Output : Number of Staff Working Hours Expended                      2,887             3,149              2,348
                 Funds Expended For CIP Development                       $97,350          $112,847            $84,922
     • Outcome : Periodic CIP Compliance Reports                         Annually          Annually           Annually

     •             Expenditures as % of Total Office Budget               14.24%             14.08%            11.58%

PROGRAM CHANGES:

FUNDED
1 Elimination of FEMA Coordinator Position                                                                   ($63,467)
2 Reduction in Computer Replacements                                                                          ($4,400)
 TOTAL                                                                                                       ($67,867)




   BOARD AGENCIES                                                                                                    40
                               BUDGET OFFICE: PROGRAM PROFILE

PROGRAM REVENUES AND EXPENDITURES


                                                                               Adopted
                                 Actual       Final Budget    Final Budget      Budget          %
                               FY2005-2006    FY2005-2006     FY2006-2007     FY2007-2008    Inc/(Dec)

REVENUES:
Taxes                                   $0              $0              $0             $0
Licenses and Permits                    $0              $0              $0             $0
Intergovenmental                        $0              $0              $0             $0
Charges for Services                    $0              $0              $0             $0
Fines and Forfeits                      $0              $0              $0             $0
Miscellaneous                           $0              $0              $0             $0
Statutory Reduction                     $0              $0              $0             $0
Operating Revenues:                     $0              $0              $0             $0


Balance forward - Operating             $0              $0              $0             $0
Balance forward - Capital               $0              $0              $0             $0
Balance forward - Restricted            $0              $0              $0             $0
Transfers - General Revenue       $683,788        $683,788        $801,227       $733,360        (8.47%)
Transfers - Others                      $0              $0              $0             $0
Other Finance Sources                   $0              $0              $0             $0
Non-Operating Revenues:           $683,788        $683,788        $801,227       $733,360        (8.47%)
TOTAL REVENUES:                   $683,788        $683,788        $801,227       $733,360        (8.47%)



EXPENDITURES:
Compensation and Benefits         $588,565        $618,083        $740,969        $695,555       (6.13%)
Operating Expenses                 $30,749         $51,505         $52,158         $35,605      (31.74%)
Capital Expenditures               $11,248         $14,200          $8,100          $2,200      (72.84%)
Grants and Aid                          $0              $0              $0              $0
Operating Expenditures:           $630,562        $683,788        $801,227       $733,360        (8.47%)


Debt Service                            $0              $0              $0             $0
Reserves - Operating                    $0              $0              $0             $0
Reserves - Capital                      $0              $0              $0             $0
Reserves - Restricted                   $0              $0              $0             $0
Transfers                               $0              $0              $0             $0
Non-Operating Expenditures:             $0              $0              $0             $0
TOTAL EXPENDITURES:               $630,562        $683,788        $801,227       $733,360        (8.47%)


PERSONNEL:
 Full-time Positions                   9.00            9.00            9.00           9.00        0.00%
 Part-time Positions                   1.00            1.00            1.00           1.00        0.00%
 Full-time Equivalent                  9.75            9.75            9.75           9.75        0.00%
 Temporary FTE                         0.00            0.00            0.00           0.00
 Seasonal FTE                          0.00            0.00            0.00           0.00


  BOARD AGENCIES                                                                                 41
                            BUDGET OFFICE: TRAVEL A & B SUMMARY


                                                                      FUNDING        TOTAL
DESCRIPTION                            POSITION     DESTINATION       SOURCE          COST

BUDGET OFFICE

Florida Government Finance Officer's    (4) Staff   TBD, in Florida   General Fund    $2,250
Assoc. School of Government Finance

Florida Government Finance Officer's    (4) Staff   TBD, in Florida   General Fund    $1,200
Assoc. training programs


    TOTAL FOR PROGRAM:                                                                $3,450




   BOARD AGENCIES                                                                      42
                          BUDGET OFFICE: CAPITAL OUTLAY SUMMARY1



                                                                                               FUNDING           TOTAL
DESCRIPTION                                    QUANTITY                 UNIT COST              SOURCE             COST

BUDGET OFFICE

Laptop Computer                                      1                            $2,200      General Fund          $2,200




     TOTAL FOR PROGRAM:                                                                                             $2,200




1
  Expenditures for equipment with a value in excess of $750 and an expected life of more than one year (e.g. automobiles and
furniture).
     BOARD AGENCIES                                                                                                   43
                           BUDGET OFFICE: MANDATED PROGRAMS


                                               MANDATE                                           SERVICE
DESCRIPTION                                     TYPE                 MANDATE TITLE                AREA

Develop and Implement the County's
Annual Operating Budget

Develop and Implement the County's Annual       State, Local      F.S., 129 and BC fin. policy   Countywide
Operating Budget
Develop Annual Property Tax Rates for the       State, Local      F.S., 200 and BC fin. policy   Countywide
County
Develop and Implement the County's Central   Federal, State and   OMB Circular #a-87, F.S.,      Countywide
Services Cost Allocation Plan                     Local           various and BC fin. policy


Monitoring and Amendment of the
County's Adopted Budget

Monitoring and Periodic Reporting on the        State, Local      F.S., 129 and BC fin. policy   Countywide
County's Adopted and Amended Budget
Amendment and Presentation of the County's      State, Local      F.S., 129 and BC fin. policy   Countywide
Adopted Budget




  BOARD AGENCIES                                                                                        44
                                                               BUDGET OFFICE: RENEWAL AND REPLACEMENT PROGRAM


                 BUDGET OFFICE
                                                                             Funding         FY           FY           FY           FY           FY
                                     Equipment Type                          Source       2007-2008    2008-2009    2009-2010    2010-2011    2011-2012

                 Personal computer stations                                General Fund       $2,200       $4,500       $2,300       $4,600       $2,500




BOARD AGENCIES
                  Each of 11 PC stations are replaced every fourth year.




                 Networkable Printer                                       General Fund           $0       $3,000           $0           $0           $0
                  One of two printers is scheduled to be replaced every
                  fifth year.




45
BOARD AGENCIES   46

								
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