Board of County Commissioners 601 SE 25th Ave., Ocala, Florida 34471 How are county departments funded? BUDGET 101 For what services do taxpayers pay? A basic guide to the government budget and the funds that support county public services Published by the Office of Public Information as a public service of the Board of County Commissioners For more information: Telephone: 352-438-2300 Online: www.marioncountyfl.org/budget
Table of contents Property taxes General fund The other property tax dollars Airport Animal Services Building Safety Community Services Facilities Management Fire Rescue Fleet Management Growth Services Human Resources Information Technology MSTU/Assessments Office of the County Engineer Parks and Recreation Procurement Services Public Safety Communications Public Library System Solid Waste UF/IFAS Extension Service Utilities Veterans Services Visitors and Convention Bureau Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 Page 10 Page 11 Page 12 Page 13 Page 14 Page 15 Page 16 Page 17 Page 18 Page 19 Page 20 Page 21 Page 22 Page 23 Page 24 Page 25 Page 26
Property taxes: where do they go? Below is a representation of how each property tax dollar is divided for property owners in the unincorporated areas of *. (This does not include MSTU/MSBU assessments within specific subdivisions or residential areas.) School Board $0.46 General Fund County General Fund $0.21 Law Enforcement MSTU $0.22 This funds the programs and services provided by departments, including: emergency medical services, public safety communications (911), animal services, parks, facilities management, libraries, veterans services, growth services (code enforcement, planning, zoning), administration, extension services (such as 4-H), procurement, community services, fleet management and more. The general fund also includes the funding for four Marion County constitutional offices (Clerk of the Court, Property Appraiser, Supervisor of Elections and Tax Collector), as well as for jail operation and emergency management services managed by the Sheriff s Office. All other property tax funds are overseen by separate entities, as follows: County Fire, Rescue and EMS MSTU $0.05 Health Unit Trust Fund $0.01 Fine and Forfeiture $0.03 Water Management District $0.02 Fire, Rescue and EMS MSTU This is a Municipal Services Taxing Unit (MSTU) paid by property owners in the unincorporated areas for fire rescue services. Property owners in unincorporated Marion pay only $0.26 per property tax dollar for all of the countywide services provided by Board of County Commissioners departments. Examples of those services are highlighted in the green and purple boxes. School Board - School Board funds Sheriff s Office - Law Enforcement MSTU and Fine and Forfeiture funds Southwest Florida/St. Johns River water management districts - Water Management District funds Florida Department of Health - Health Unit Trust Fund * Based on FY 2014-15. 6/2015 For more information, please contact Office of Fiscal Review at 352-438-2300. 3
General Fund: for what does it pay? The General Fund pays for many services and programs for citizens countywide (including those who live in municipalities). It is made up of a variety of funding sources, including property taxes. Here s a snapshot of where the General Fund monies go*: Sheriff s Office - Jail administration and operations. -Emergency management. 20% Emergency Medical Transport and 911 Dispatch** - Countywide ambulance service. - Emergency call-taking and dispatch. ** Services provided by s Public Safety division. Reserves and Transfers - Reserves for natural disasters and emergencies. 9% Other Constitutional Offices - Clerk of the Court. - Supervisor of Elections. - Property Appraiser. - Tax Collector. 10% Courts and Criminal Justice - Court administration technology. - Guardian Ad Litem technology. - Public defender technology. - Drug and teen courts. Partner Agencies - The Centers, Inc. - Marion Senior Services/Transit. - Heart of Florida Center and others. 2% 2% 15% * Based on FY 2014-15. Funding sources for the General Fund include user fees and grants, for example. 42% General Marion County Board of County Commissioners Departments - Public services (examples: veterans office, libraries, parks and recreation, community services, extension service, 4-H, Southeastern Livestock Pavilion, economic development). - Public works (examples: engineering services, water resources planning). - Animal services (examples: adoptions, animal center services, animal control, Neuter Commuter). - Growth services (examples: planning and zoning reviews, code enforcement). - County administration (examples: citizen liaison, human resources, hiring, training, employee health clinic, public information). - Fleet management (examples: fuel and maintenance for county vehicles that respond daily to citizen concerns). - Administrative services (examples: facilities maintenance, procurement, computer and electronic equipment maintenance and troubleshooting). - Capital improvements for fiscal year 2014-15. 6/2015 For more information, please contact Office of Fiscal Review at 352-438-2300. 4
The Other Property Tax Dollars: where do they go? A portion of your property tax dollars, 26%, funds the Fire, Rescue and EMS MSTU (for fire rescue services) and the General Fund (for many services and programs for citizens countywide). Read on to find out where the rest of your property tax dollars go* and for examples of the types of services for which they are used: Law Enforcement MSTU Funds overseen by Sheriff s Office. - Deputy patrol for unincorporated areas of and its associated expenses. - Criminal investigations. 22% Water Management District Funds overseen by Southwest Florida/St. Johns River Water Management District. - Water resource and supply development. - Surface water restoration. - Regional flood protection. - Natural systems protection School Board 46% Funds overseen by School Board. - General operating expenses (examples: salaries, utilities, materials and supplies). - Capital expenditures (examples: buses and building improvements). Fine and Forfeiture Funds overseen by Sheriff s Office, with some portions overseen by the Marion County Clerk of the Court and the State Attorney s office. - Sheriff s office administration and bailiff. - Clerk of the Court communication services. - State Attorney communication services and utilities. 3% and restoration. 2% The General Fund received 21% in property tax funding for services provided by Marion County departments, funding for the Clerk Health Unit Trust Fund Funds overseen by Florida Department of Health. - County s portion of the funding for the Health Department. 1% of the Court, Property Appraiser, Supervisor of Elections and Tax Collector, as well as jail operation and emergency management services provided by the Sheriff s Office. The Fire, Rescue and EMS MSTU received 5% for fire rescue services. *The percentages in property tax distribution are based on fiscal year 2014-15. 6/2015 For more information, please contact Office of Fiscal Review at 352-438-2300. 5
Budget 101: Airport Fees (aviation fuel sales and hangar/tiedown rentals) Grants (state and federal grants) Airport $2,730,356* (Incl. reserves and carry forward) Aviation fuel. Runway repair and maintenance. Airport repair and maintenance (lighting, paving, etc.). Capital projects (under-construction customer service center). Airport director and other staff. *This department does not receive general fund money (property taxes). It is funded solely by its users (rentals and fuel sales) and grants. Airport 15070 SW 111th St., Dunnellon 352-465-8545 Airport@MarionCountyFL.org www.marioncountyfl.org/airport 6
Budget 101: Animal Services General revenue (property tax, state shared sales tax and other state shared revenues) Fines/fees (adoption fees and license fees) Private donations (special needs and cruelty cases) Animal Services $2,924,355 Animal food, medicine and supplies. Neuter Commuter program. Animal control trucks and fuel. Kennels, cages and field space. Online lost/found and adoptable pet database. Veterinarians, animal control officers and animal care technicians. Animal Services 5701 SE 66th St., Ocala FL, 34480 352-671-8700 AnimalServices@MarionCountyFL.org www.marioncountyfl.org/animal 7
Budget 101: Building Safety Fines/fees (licensing and permit fees) Building Safety $5,100,249* (Incl. reserves and carry forward) Contractor registration/renewal. Electronic permit application filing. Informational documents. Jobsite inspections. Permit reviews. Plan reviews for compliance. Staff salaries and wages. *This department does not receive general fund money (property taxes). It is funded solely by its users (fines and fees). Building Safety 2710 E. Silver Springs Blvd., Ocala, FL 34470 352-438-2400 Building@MarionCountyFL.org www.marioncountyfl.org/building 8
Budget 101: Community Services General revenue (property tax, state shared sales tax and other state shared revenues) State and federal grants (for housing and community development) Community Services $12,363,910 Administers state and federal grants for housing and community development programs. Determines eligibility and accuracy in requests for payment for state-mandated Health Care Responsibility Act and unclaimed bodies programs. Handles eligibility for county WeCare indigent assistance program. Projected grant disbursement in FY 14-15: $11,527,183. Community Services 2631 SE Third St., Ocala 352-671-8770 CommunityServices@MarionCountyFL.org www.marioncountyfl.org/communityservices 9
Budget 101: Facilities Management General revenue (property tax, state shared sales tax and other state shared revenues) Cost allocation (Non-general fund departments and constitutional officers pay for services) Reimbursements (from the state for maintenance of the health department building) Facilities Management $6,554,617 Construction management. Maintenance, service and repairs for all county buildings. Inter-office mail delivery. Oversight of security and janitorial staff. (Services include county departments and constitutional officers locations (e.g., the jail and courthouse). Facilities Management 2602 SE Eighth St., Ocala 352-671-8750 www.marioncountyfl.org/facilities 10
Budget 101: Fire Rescue Ambulance service (countywide) Fire rescue service (countywide, except for the cities of Ocala and Dunnellon, which provide their own fire departments) General revenue What: State-shared sales tax, other stateshared revenues and a portion of countywide millage rate (property tax). The countywide millage rate is a tax, based on property values, paid for by all property owners in. Pays for: The ambulance service portion of MCFR, which serves all citizens of, including those living in incorporated cities and towns. Fees (ambulance fees) Fire Rescue Expenditure budget* $52,718,005 *Excluding reserves of: $13,776,919 Fire rescue EMS millage rate (Property tax) What: A tax, based on property values, paid for by all property owners in, except for those in Ocala and Dunnellon. Pays for: Non-transport EMS provided by crews on fire engines. MCFR fire engines are Advanced Life Support -licensed, meaning crews can provide life-saving services until an ambulance arrives (as well as fire suppression). Fire assessment What: A fee on all Marion County properties that have a structure/dwelling on them or land over 5 acres (with a cap of 640 acres), except for those in Ocala, Dunnellon and Rainbow Lakes Estates. Pays for: Fire rescue services. Note: Box size not representative of funding magnitude. Fire Rescue s (MCFR) budget pays for staff salaries and training, fire stations, ambulances, fire trucks, fuel, equipment and medical supplies. Fees (impact fees, licenses and inspection fees, illegal burn fines) Grants (state and local grants) Fire Rescue 2631 SE Third St., Ocala, FL 34471 352-291-8000 www.marioncountyfl.org/firerescue 11
Budget 101: Fleet Management General revenue (property tax, state shared sales tax and other state shared revenues) Reimbursement (non-general fund departments and constitutional officers pay for services) Refunds (fuel tax refunds from the state) Fleet Management $6,770,551 Fuel (unleaded, diesel and CNG). Maintenance, service and repair of county vehicles and equipment. Equipment, parts and supplies (tires, oil, engine parts, etc.). Staff salaries. Fleet Management 3330 SE Maricamp Road 352-671-8570 www.marioncountyfl.org/fleet 12
Budget 101: Growth Services General revenue (property tax, state shared sales tax and other state shared revenues) Fines/fees (code violation citations) Growth Services $2,474,087 Building site plan reviews. Code compliance methods. Future Land Use assessments. Mine, tower and special event permits. Public education and site visits. Staff salaries and wages. Maintenance of the Comprehensive Plan and Land Development Code through its two divisions: Code Enforcement and Planning & Zoning. Growth Services 2710 E. Silver Springs Blvd., Ocala, FL 34470 352-438-2600 GrowthServices@MarionCountyFL.org www.marioncountyfl.org/growthservices 13
Budget 101: Human Resources Cost allocation (non-general fund departments and constitutional officers pay for services) Cost allocation - health care (non-general fund departments and constitutional officers pay for benefits) General revenue (property tax, state shared sales tax and other shared revenues) Human Resources $1,082,879 Fees (Employee Health Clinic fees) Employee recruitment, hiring and training. Risk management and employee benefit services. Personnel matters and labor relations. Employee Health Clinic. Staff salaries. Human Resources 521 SE 26th Court, Ocala 352-438-2345 HumanResources@MarionCountyFL.org www.marioncountyfl.org/humanresources 14
Budget 101: Information Technology General revenue (property tax, state shared sales tax and other state shared revenues) Cost allocation (non-general fund departments and constitutional offices pay for services) Information Technology 2,894,642 -Staff salaries and wages. Service, installation and maintenance for all county computers, software systems, networking equipment, phones, printers, video security and other electronic equipment (including the jail and courthouse), as well as the phone systems for the constitutional offices housed at the McPherson Governmental Complex. Information Technology 2511 SE Third St., Ocala, FL 34471 352-671-8802 InformationTechnology@MarionCountyFL.org www.marioncountyfl.org/informationtechnology 15
Budget 101: MSTU/Assessments General revenue (property tax, state shared sales tax and other state shared revenues) Fees (from assessment projects) Cost allocation (non-general fund departments and constitutional offices pay for their services) MSTU/Assessments $473,561 Community restoration projects. Recreation centers. Drainage improvements. Road maintenance. Road paving projects. Staff salaries and wages. Street lighting. Public-access swimming pool. MSTU/Assessments 2710 E. Silver Springs Blvd., Ocala, FL 34470 352-438-2650 MSTU@MarionCountyFL.org www.marioncountyfl.org/mstu 16
Budget 101: Office of the County Engineer Federal and state grants (from Federal Highway Administration, Florida Departments of Transportation and Environmental Protection, and water management districts) Surplus equipment sales (outdated machinery and recycled material) General revenue (property tax, state shared sales tax and other state shared revenues) Office of the County Engineer $41,928,905 (Incl. reserves, carry forward, capital program and operations) Assessments and Fees (stormwater assessment and engineering service fees) Taxes (local option gas taxes, communications service tax) Development review. Engineering services. Property management. Road and right-of-way surveying. Road maintenance (drainage, mowing and patching). Traffic operations (signs, signals and striping). Right-of-way permitting. Road construction. Staff salaries and wages. Stormwater improvements. Stormwater program. Water resource program. Office of the County Engineer 412 SE 25th Ave., Ocala, FL 34471 352-671-8686 Roads@MarionCountyFL.org www.marioncountyfl.org/countyengineer 17
Budget 101: Parks and Recreation General revenue (property tax, state shared sales tax and other state shared revenues) Grants and shared revenue (state and local grant, forestry and state shared Fees (program/ rental fees and maintenance of other sports parks) Pennies for Parks (voter-approved bond referendum for capital improvements and land acquisition) Parks and Recreation $7,904,705 (Incl. reserves and carry forward) Maintenance, management and improvements to park locations. Educational and recreational programs, classes, camps and tours. Sports field maintenance. Parks partnership grant program. Staff salaries. Parks and Recreation 111 SE 25th Ave., Ocala 352-671-8560 Parks@MarionCountyFL.org www.marioncountyfl.org/parks 18
Budget 101: Procurement Services General revenue (property tax, state shared sales tax and other state shared revenues) Cost allocation (non-general fund departments and constitutional offices pay for services) Procurement Services $844,365 Contract administration. Cost-effective bidding practices. Expenditure transaction processing. Local vendor directory maintenance. Local vendor training sessions. Public notice of open bids. Purchasing card administration. Staff salaries and wages. Procurement Services 2631 SE Third St., Ocala, FL 34471 352-671-8444 Procurement@MarionCountyFL.org www.marioncountyfl.org/procurement 19
Budget 101: Public Safety Communications General revenue (property tax, state shared sales tax and other state shared revenues) Fees (paid by non-county department entities for services) Grant (local government grant) 911 Public Safety Communications $10,796,397 911 call-taking and dispatching for Fire Rescue, Sheriff s Office, Ocala Fire Rescue, Dunnellon Police Department and Belleview Police Department. Addressing new and existing property parcels. Management and maintenance of radio communication systems throughout county departments. Staff salaries, radios and communications center equipment. Public Safety Communications 2710 E. Silver Springs Blvd., Ocala 352-671-8460 www.marioncountyfl.org/publicsafetycommunications 20
Budget 101: Public Library System General revenue (property tax, state shared sales tax and other state shared revenues) Private donations and state grants (Memorials and fund matching) Fines/fees (Overdue/ damaged fines, printing/copying fees) Public Library System $6,696,971 Books, magazines and audio resources. Countywide bookmobile. Digital media and databases. Eight library facilities. Internet access and public computers. Programs, classes and events. Reading recommendations. Reference assistance. Staff salaries and wages. Public Library System 2720 E. Silver Springs Blvd., Ocala, FL 34470 352-671-8551 Library@MarionCountyFL.org Library.MarionCountyFL.org 21
Budget 101: Solid Waste Fees (assessment fees (paid by unincorporated residents) and other fees (paid by users, such as landfill fees) Grants (state grants for hazardous waste collection) Other revenue (includes LF (landfill gas) to energy and recyclable sales) Solid Waste $48,514,327* (Incl. reserves and carry forward) Recycling centers and programs. Landfill operation and management. Former landfill environmental maintenance. Special programs (electronics recycling, furniture collection, etc.). Staff salaries. *This department does not receive general fund money (property taxes). It is funded by its users (fees and assessments), grants and revenue such as LF gas to energy. Solid Waste 5601 SE 66th St., Ocala 352-671-8465 SolidWaste@MarionCountyFL.org www.marioncountyfl.org/solidwaste 22
Budget 101: UF/IFAS Extension Service General revenue (property tax, state shared sales tax and other state shared revenues) University of Florida (funding received via partnership) Fees (Southeastern Livestock Pavilion) State and federal grants (for various educational programs) UF/IFAS Extension Service $3,005,204 Agricultural Hall of Fame. Field events area. Programs, classes and events. County 4-H main office. Paved parking lot for 1,000 vehicles. Southeastern Livestock Pavilion. Exhibition building. Picnic pavilion with showers, electric. Staff salaries and wages. Experts in Agriculture, Family and Consumer Sciences, and Lawn and Garden who promote best practices and provide county-specific research and knowledge to citizens in person, as well as via phone, email and newsletters. UF/IFAS Extension Service 2232 NE Jacksonville Road, Ocala, FL 34470 352-671-8400 CountyExtension@MarionCountyFL.org www.marioncountyfl.org/extensionservice 23
Budget 101: Utilities Fees (water and wastewater connection and service fees, paid by utility customers) Grants (from water management districts and the Florida Department of Environmental Protection) Other revenue (includes contributions in aid of construction, reclaimed water sales and tower rental) Utilities $49,042,279* (Incl. reserves and carry forward) Operation, maintenance and construction of water distribution and wastewater collection and treatment systems. Administrative costs, contract services for processing payments, billing, technology, professional services and permits. Emergency utility repairs and field support to customers. Water efficiency programs. Staff salaries. *This department does not receive general fund money (property taxes). It is funded solely by water and wastewater customers, grants and other revenue. Utilities 11800 SE U.S. Highway 441, Belleview 352-307-4630 Utilities@MarionCountyFLww.org www.marioncountyfl.org/utilities 24
Budget 101: Veterans Services General revenue (property tax, state shared sales tax and other state shared revenues) Veterans Services $461,365 Assistance to veterans and their families obtaining Veterans Administration benefits. Assistance to veterans seeking to replace lost medals awarded while serving on active duty. Ocala- Veterans Memorial Park management. Staff salaries. Veterans Services 2528 E. Silver Springs Blvd., Ocala 352-671-8422 www.marioncountyfl.org/veteransservices 25
Budget 101: Visitors and Convention Bureau Tourist development tax (tax on overnight stays in short-term accommodations) Visitors and Convention Bureau $1,669,366* (Incl. reserves and carry forward) Grows s travel and tourism industry through national marketing and outreach, as well as grant opportunities for events held within the county, per Florida State Statute 125.0104. *This department does not receive general fund money (property taxes). It is funded solely by taxes on overnight stays in short-term accommodations (< 6 months). Visitors and Convention Bureau 112 N. Magnolia Ave., Ocala 352-438-2800 www.ocalamarion.com 26