board of county pinellas county...establish asset management program to ensure county’s $4 billion...

October 1, 2018

TO: The Honorable Chairman and Members of the Pinellas County Board of County Commissioners

In accordance with our statutory responsibilities and in the interest of transparency, we are pleased to present the Adopted Fiscal Year 2019 Annual Operating and Capital Budget. This Adopted Budget reflects the strategic plan and associated priorities you have identified as we aspire to achieve our Vision to be the standard for public service in America.

We are proud of the results of the 2018 Citizen Values Survey that reflected 93 percent of our citizens have trust and confidence in Pinellas County government. This matches the highest number recorded since the County began the survey in 2012. This trust and confidence rating significantly outperformed the national average of 70 percent for local governments. Survey results also showed that a vast majority of residents would recommend Pinellas County as a place to live (92%), work (77%), raise children (82%), and retire (92%). Citizens also reported that their experiences are closer than ever to their expectations across a wide spectrum of community characteristics including parks, personal safety, and community.

We are grateful for the Board’s active engagement and guidance throughout the budget development process. Likewise, we appreciate the support of fellow employees, the Constitutional Officers, and Independent Agency heads for their cooperation in producing this Adopted Budget.

Within this balanced budget, funding is aligned to support each of your strategic goals: Create a quality workforce in a positive, supportive organization; Ensure public health, safety, and welfare; Practice superior environmental stewardship; Foster continual economic growth and vitality; and Deliver first-class services to the public and our customers. The budget provides the resources necessary to continue our focus on Doing Things! to serve the Public and our customers and to pursue our belief that “WithPartners we can do more.”

-

BOARD OF COUNTY COMMISSIONERS Jay J. Beyrouti

Dave Eggers

Pat Gerard

Charlie Justice

Janet C. Long

Karen Williams Seel

Kenneth T. Welch

Pinellas County

OFFICE OF THE COUNTY ADMINISTRATOR

Mark S. Woodard county Administrator

Pinel las county Administration 315 Court St. • Room 601

Clearwater, FL 33756 Main: {727) 464-3485

FAX: {727) 464-4384 V/TDD: (727) 464-4062

www.pinel lascounty.org

Pinellas County, Florida of 4 FY19 Adopted Budget

The overall budget of $2,356,421,730 continues the County's tradition of providing high-quality services to the Public and our customers while prudently managing public funds. The total FY19 Adopted Budget increases $47.8 million or 2.1% over the total FY18 Budget, which reflects a nominal net increase primarily due to general inflation. No increase in the General Fund and Emergency Medical Services countywide millage rates is required to balance the budget and meet important needs and priorities. All of this is achieved at a staffing level equivalent to that last seen in FY93.

Pinellas County Budget FY19 Total $2,356,421,730

Governmental Enterprise Constitutional Other Agencies

$856,222,310 $658,555,060 $367,682,140 $473,962,220

The countywide millage rates of 5.2755 mills for General Fund, 0.9158 for Emergency Medical Services, 0.0835 for Health Department, and 2.0857 for the unincorporated area (MSTU) remain unchanged. The only adopted millage rate change supports the Feather Sound Community Services District with an increase from 0.5000 to 0.7000 to enable new investment and maintenance in the community park and community entryway signage.

The General Fund is the primary operating fund of the County. This operating budget is $723,534,640 for FY19, representing an increase of $32.8 million or 4.7% compared to the prior fiscal year. The 15% policy target reserve level is met with $93.6M. However, the reserve level in the FY19 budget is $95.5M and assumes the receipt of the balance of federal and state grant reimbursements associated with Hurricane Irma, thereby offsetting expenditures already made in FY17 and FY18.

The decisions of the Voters in the general election this November may have a significant impact. The potential additional homestead exemption placed on the ballot by the state legislature would result in over $24M in reduced property tax revenues across Pinellas County Government taxing authorities including the General Fund (of which the Sheriff is nearly 50%), emergency medical services, and fire services. Another ballot initiative related to the non-homestead cap may also impact property tax revenues. These impacts would not be experienced until FY20, but this Adopted Budget is formulated with consideration for these potential impacts. For example, the $95.5M General Fund reserve level includes $0.8M exceeding the policy target that are available to address pressing community needs, many of which aren’t being addressed by other governmental entities like the State, that may be funded contingent on the results of referenda. Additional reserves exceeding the policy target are available as a hedge against revenue uncertainty associated with these ballot initiatives.

Following the Board’s strategic direction, we continue to carefully and incrementally restore service levels to meet pressing community needs in a financially prudent manner. Key areas are noted below. As noted above, funding for items marked as “contingent” is dependent upon the results of the November election. Additional detail is available in the “Budget Message Overview” that follows this letter.


Ensure Public Health, Safety, and Welfare

Crossover case manager positions in the Public Defender’s office to help fosterchildren by reuniting families and introducing the families to local resources toreduce or prevent homelessness.

Public safety investments to enable the Sheriff to ensure a safe community andcomply with new, unfunded state mandate.

Homeless support to enable prevention/diversion, emergency shelter for familiesand supportive housing services.

Continue and expand funding for Meals on Wheels service to mitigate waitlist ofseniors. (expansion of funding is contingent)

Pinellas County Urban League for job training, soft skills development, mentalhealth, case management, and wraparound services for at-risk youth (under age24), culminating in employment and/or internships with local business partners.

State therapist through Public Defender’s office to assist youth who are aging outof the foster care system. The therapist will work with the youth to find housing,employment, and other vital skills to successfully achieve independence.(contingent)

STARS (Success Training and Retention Services) program in north PinellasCounty to provide job training, support and placement for individuals who are hardto place in employment. (contingent)

Practice Superior Environmental Stewardship

• Reclaimed water system studies to explore opportunities to address service gapsduring drought conditions will be completed this fall. The CapitalImprovement Plan includes $8.2M from FY18 through FY24 for reclaimed watersystem improvements that can be directed to implementing solutions.

Foster Continual Economic Growth and Vitality

Enhancement to the Small Business Enterprise program and enhanced staffingfor small business assistance programs. (partially contingent)

Additional funding to support Creative Pinellas, the County’s Local Arts Agency, inproviding grants to artists, partner with Convention & Visitor’s Bureau in brandingthe destination as the “Arts Coast”, and connecting visitors and residents with thevarious opportunities to experience arts in the community.

Augment roadway resurfacing program to improve the County’s pavementcondition index and focus projects on local, neighborhood roads.

Establish Asset Management Program to ensure County’s $4 billion ininfrastructure (e.g. – buildings, water and sewer plants, pipes, roads) aremaintained such that value is maximized and replacements are planned andexecuted before failure causes disruptions in essential services.

Our employees are the foundation of our strategic plan; they are Doing Things! every day to serve our customers and the Public. We remain committed to creating and maintaining a quality workforce in a positive, supportive organization through: Competitive pay and classification; adopting OSHA as a County standard; and seeking a diverse workforce that reflects our community. A comprehensive pay and classification study was performed to ensure our compensation is competitive with our peers and consistent within our workforce, thereby helping retain and attract the best


talent to deliver first-class services to the Public and our Customers. This Adopted Budget includes $2M in FY19 to support implementing recommendations from the study.

The Adopted Budget and its underlying assumptions are based on a positive, optimistic, yet realistic outlook for our future. Our local economy demonstrates sustained improvement with continuing record levels of tourism, all-time highs in airport passenger growth, sales tax growth, and increasing activity and values in the real estate market, building permits and inspections, and development review. Most importantly, we continue to strengthen relationships with our partners. Yet this Adopted Budget also prudently approaches the potential of future property tax revenue constraints by making several service level enhancements contingent upon the November referenda.

The Budget Message following this letter presents a comprehensive overview of this Adopted Budget; more detailed information is contained in the budget document.

Once again, our staff engaged the Board early and sought input for this Adopted Budget, providing additional flexibility and time for deliberation, thereby enabling strategies to address the priorities that best serve the Public. This budget is the last budget in which I will be involved. For 30 years, as a Budget Analyst, Director of the Office of Management & Budget, and County Administrator, I have been proud of our financial stewardship and the work of the staff.

The FY19 Adopted Budget we have developed together is sustainable through our FY24 financial forecast horizon and beyond based on a realistic outlook of the economy and our careful stewardship. The collaborative partnership used to build this budget assures that it meets the needs identified by the Board as our community’s elected representatives. By focusing on Doing Things!, building constructive relationships with our partners, and supporting our employees, Pinellas County Government will continue to demonstrate that it is meeting the needs and concerns of our citizens today and tomorrow.

Sincerely,

Mark S. Woodard County Administrator

admdd02

Mark with logo

TABLE OF CONTENTS SECTION A - FY19 BUDGET MESSAGE

PINELLAS COUNTY’S MISSION, VISION, VALUES ............................................... A-1

PINELLAS COUNTY’S STRATEGIC PLAN (DOING THINGS) ................................ A-2

OVERVIEW OF THE FISCAL YEAR 2019 BUDGET................................................ A-3

PINELLAS COUNTY STRATEGIC PLAN ................................................................. A-3

FUND FORECASTS UPDATE .................................................................................. A-41CHANGES TO KEY FORECAST ASSUMPTIONS ............................................ A-41

GENERAL FUND ............................................................................................... A-43TOURIST DEVELOPMENT TAX FUND ............................................................. A-47TRANSPORTATION TRUST FUND .................................................................. A-51CAPITAL PROJECTS FUND ............................................................................. A-55EMERGENCY MEDICAL SERVICE FUND ........................................................ A-59AIRPORT FUND ................................................................................................. A-63WATER FUNDS ................................................................................................. A-67SEWER FUNDS ................................................................................................. A-71SOLID WASTE FUNDS ..................................................................................... A-75SURFACE WATER SPECIAL ASSESSMENT FUND ....................................... A-79

Pinellas County, Florida Pinellas County, Florida SECTION A - Table of Contents FY19 Adopted Budget

FIVE STRATEGIC GOALS IN ACTION..............................................................A-6CITIZEN ENGAGEMENT....................................................................................A-18DEPARTMENTS AND AGENCIES OVERIVEW.................................................A-33LEGISLATIVE IMPACTS....................................................................................A-34FUND RESERVES..............................................................................................A-37UNINCORPORATED AREA MSTU....................................................................A-38

Pinellas County, Florida FY19 Adopted Budget

Pinellas County

OUR MISSIONPinellas County Government is committed to progressive public policy, superior public service, courteous public contact, judicious exercise of authority and responsible management of public resources, to meet the needs and concerns of our citizens today and tomorrow.

OUR VISIONTo be the standard for public service in America

To achieve our vision we place the highest importance on:

n Quality Servicen Respectful Engagementn Responsible Resource Management

OUR VALUESn We will be respectful of the needs of individuals while recognizing our responsibility to the community as a whole.

n We will be community-centric, embracing the individuality of partners working together as one, toward the community’s vitality.

n We believe it is our responsibility to improve the overall quality of life through the management and preservation of the natural and built environment.

n We will provide open and accountable governance.

n We will foster a diverse work culture, a safe workplace, and opportunity for professional and personal growth.

These, our values, will guide the development and implementation of Pinellas County policy for a better community.

P IN EL L A S COUN T Y GOVERNMEN T

Doing Things For You!

strat_plan-mission_State2015-8x11Landscape.indd 2 4/20/2015 3:01:03 PM

Pinellas County, Florida

A-1FY

19 Adopted B

udget

Our Vision: To Be the Standard for Public Service in America

Pinellas County’s Strategic Plan: Doing Things to Serve the Public


2.1 Provide planning, coordination, prevention, and protective services to ensure a safe and secure community

2.2 Be a facilitator, convener, and purchaser of services for those in need

2.3 Provide comprehensive services to connect our veterans and dependents to the benefits they have earned

2.4 Support programs that seek to prevent and remedy the causes of homelessness and move individuals and families from homelessness to permanent housing

2.5 Enhance pedestrian and bicycle safety


3.1 Implement green technologies and practices where practical

3.2 Preserve and manage environmental lands, beaches, parks, and historical assets

3.3 Protect and improve the quality of our water, air, and other natural resources

3.4 Reduce/reuse/recycle resources including energy, water, and solid waste


4.1 Proactively attract and retain businesses with targeted jobs to the county and the region

4.2 Invest in communities that need the most4.3 Catalyze redevelopment through planning and

regulatory programs4.4 Invest in infrastructure to meet current and future needs4.5 Provide safe and effective transportation systems to

support the efficient flow of motorists, commerce, and regional connectivity

4.6 Support a vibrant community with recreation, arts, and culture to attract residents and visitors

Deliver First Class Services to the Public and Our Customers5.1 Maximize partner relationships and public outreach5.2 Be responsible stewards of the public’s resources5.3 Ensure effective and efficient delivery of county services and support5.4 Strive to exceed customer expectations

Mission: Pinellas County Government is committed to progressive public policy, superior public service, courteous public contact, judicious exercise ofauthority, and responsible management of public resources to meet the needs and concerns of our citizens today and tomorrow.

Create a Quality Workforce in a Positive, Supportive Organization1.1 Recruit, select, and retain the most diverse and talented workforce1.2 Leverage, promote, and expand opportunities for workforce growth and development1.3 Make workforce safety and wellness a priority1.4 Maintain a fair and competitive compensation package

Pinellas County, Florida

A-2FY19 Adopted Budget

Overview of the Fiscal Year 2019 Budget

Pinellas County Government is committed to progressive public policy, superior public service, courteous public contact, judicious exercise of authority, and responsible management of public resources to meet the needs and concerns of our citizens today and tomorrow.

As responsible stewards of the public’s resources, the Pinellas County Board of County Commissioners (BCC) works diligently, through a transparent and accessible process, to develop a fiscally responsible budget that meets the community’s needs and provides the programs and services that citizens value.

The FY19 Adopted Budget reflects the mission of the County and adheres to the principles of the Pinellas County Strategic Plan.

The FY19 Adopted Budget Message provides an overview of the budget, including:

Strategic Plan Citizen Engagement Budget Development Process Budget Development Strategy Voter Referenda this November Additional Priority Needs Addressed Within the Adopted Budget Departments and Agencies Overview Legislative Impacts Fund Reserves Unincorporated Area Municipal Services Taxing Unit (MSTU) Budget

Strategic Plan

The budget supports the Strategic Plan developed by the BCC based on the community’s priorities. Each year, five strategic goals guide the budget’s development, assuring that the programs and services outlined in the budget align with the goals and strategies set forth by the BCC on behalf of the public and our customers.

Pinellas County, Florida A-3 FY19 Adopted Budget

The Five Strategic Goals Are:

Create a Quality Workforce in a Positive, Supportive Organization

We believe that the workforce is the foundation of organizational performance excellence. Providing opportunities for personal and professional growth as well as career progression; ensuring a safe, supportive work environment; and remaining competitive within the labor market enables us to recruit, select, retain, and cultivate a workforce that reflects our community and achieves our strategic goals.


An essential function of government is to provide for and protect the public’s health and

safety. Pinellas County is proud to be age-friendly, promoting a healthy, livable community for residents of all ages. We do this by ensuring rapid and effective emergency response; facilitating disaster preparedness and recovery; coordinating health, dental, and other social services for those in need; offering consumer protection services; and responding to animal safety and welfare concerns.



Our beaches, greenspaces, and waterways attract residents, businesses, and visitors to Pinellas County. Cost-effective “green” technologies and practices help protect the unique qualities of our county, meet regulatory commitments, and preserve our community’s

distinctive characteristics for future generations.


Investments in community revitalization and redevelopment, infrastructure maintenance and renewal, and effective transportation systems are vital to Pinellas County’s ability to attract businesses and high-wage jobs. Providing access to recreation, sports venues, and cultural events and exhibits attracts residents, businesses, and visitors to the region and improves quality of life.

Deliver First Class Service to the Public and Our Customers

To achieve our vision, providing first class service is a priority. We strive to create a positive customer experience through timely, quality, cost-effective services. We collaborate and leverage strategic partnerships and community engagement, capitalizing on diverse ideas and resources to facilitate progress toward common goals and outcomes. We continually seek innovative ways to provide information, resources, and services to the public and our customers.

Doing Things! Putting the Plan into Action

Each Strategic Plan goal is supported by strategies that inform the development of the budget. These strategies act as guideposts for County staff and other stakeholders, who tie the things they do every day to one or more strategy. These strategies support efficient and effective use of public resources, provide the highest quality customer service, and create a supportive, rewarding work environment.


The “doing” puts the Strategic Plan into action. The comprehensive Doing Things! are the building blocks of the strategic plan. Every employee is “doing things” in support of at least one goal and often, many more.

The Five Strategic Goals in Action

Create a Quality Workforce in a Positive, Supportive Organization

Strategy: Recruit, select, and retain the most diverse and talented workforce

Doing Things! Actions:

We select an employee each month to award with a Doing Things! recognition for continued commitment to Delivering First Class Services to the Public and Our

Customers. Additionally, five Doing Things! All-Stars are selected among our Doing

Things! recognition recipients. These All-Star employees exceeded customer expectations in providing exceptional public service and are honored at the County’s

annual In-Service Day in February for their excellent work. Watch the “I Am Pinellas

County” video series for an inside look at the services our employees proudly deliver to you every day.

Future Doing Things! Actions for FY19

Implement Strategies to Address Employee Voice Survey Findings Strive for Our Workforce to Reflect the Community Continue Creating Workforce Pipelines through Internships Continue Implementing 911 Staffing Strategies

Strategy: Leverage, promote, and expand opportunities for workforce growth and

development


Building on the success of leadership initiatives such as the Leadership Enhancement And Development (LEAD) program, this spring Human Resources launched Learning Paths. Seven distinct Learning Paths allow all employees to participate in a program designed for their learning needs. The paths offer a sequence of activities and resources designed to support learners as they build their knowledge and skills progressively over time. This new initiative, along with the newly endowed Mark S. Woodard Public Service Scholarship, complement our existing tuition reimbursement and career ladder programs in providing opportunities for employees to develop new skills and competencies


http://www.pinellascounty.org/DoingThings

http://www.pinellascounty.org/DoingThings


Enhance Employee Growth and Development through Tuition Reimbursement and Scholarship Opportunities, Training and Certification Programs, and Career Ladders

Strategy: Make workforce safety and wellness a priority


In the first year of a five-year plan for certifying employees through the Occupational Safety and Health Administration (OSHA), our new training program exceeded expectations by reaching 21% of staff. The program, led by Risk Management, is helping to ensure safe working conditions and reduce risk to our employees.


Continue OSHA Training Program Increase driver safety through use of Mobile Assets Performance System (MAPS)

Strategy: Maintain a fair and competitive compensation package


Human Resources is currently guiding the Unified Personnel System through a comprehensive classification and compensation study, the first since 2004, to determine whether jobs are classified correctly and compensated equitably and competitively. Fair and competitive compensation contributes to employees’ job satisfaction and wellbeing,

and is essential to recruit, select, and retain a diverse and talented workforce. The FY19 Adopted Budget includes $2.0M to support the first phase of implementation of recommendations from the study. The Classification and Compensation Study Report of Findings and Recommendations along with an Executive Summary and other resources, is available at http://www.pinellascounty.org/hr/compensation.


Develop and Execute Implementation Plan based on Pay and Classification Study Recommendations


http://www.pinellascounty.org/hr/compensation


Strategy: Provide planning, coordination, prevention, and protective services to ensure a

safe and secure community


In September 2017, Hurricane Irma passed about 40 miles east of Pinellas County leaving behind more than $38.0M in damage to businesses, residences, and infrastructure. Pinellas County coordinated with 24 cities, law enforcement, fire services, and hundreds of community partners and agencies to communicate with the public, evacuate residents and visitors (including those with special needs), open and operate hurricane shelters for people and pets, repair infrastructure damage, and remove debris. Following Hurricane Irma, the County engaged a third-party vendor to facilitate two weeks of meetings to thoroughly explore the after-action feedback from partners, personnel, and the public, and develop an action plan.

The county rewrote its hazard preparedness guide to incorporate lessons learned from Hurricane Irma and continues to make public education a top priority. The free “Ready Pinellas” app and Alert Pinellas emergency notification service are two of the ways the County helps residents prepare for and stay informed in the event of a hurricane or other emergency.


Implement Age Friendly Community Plan Implement Post-Irma Action Plan Expand Priority Dispatch for EMS/First Responders

Strategy: Be a facilitator, convener, and purchaser of services for those in need


Building on the successful results of the Behavioral Health Pilot, which facilitated client care coordination across service providers, we worked with community partners to secure $500,000 in grant funding from the Foundation for a Healthy St. Petersburg to support the development of an Integrated Case Management pilot for individuals requiring behavioral health services. Partners also played a role in supporting Affordable Housing projects as Development Review Services and Building Services worked to reduce liens and expedite permitting and plan review for Habitat for Humanity projects.


http://kyz.pinellascounty.org/

http://pinellas.gov/readypinellas/default.htm

http://pinellas.gov/readypinellas/default.htm

http://pinellas.gov/alertpinellas/default.htm


Develop Coordinated Case Management Pilot Pilot Behavioral Health Initiative Refresh Inventory and Strategy for Housing that’s Affordable

Strategy: Provide comprehensive services to connect our veterans and dependents to the

benefits they have earned


In collaboration with the Tampa Bay Veterans Alliance (TBVA), the Military Order of the Purple Heart, and Pinellas County Veterans Services, the Board of County Commissioners designated Pinellas County as a Purple Heart County in 2017. In addition, the State recognized a portion of State Road 60 along the Courtney Campbell Causeway as the Purple Heart Trail. These designations create awareness for the service and sacrifice of members of the United States (U.S.) Armed Forces who are Purple Heart recipients and reinforce Pinellas County’s commitment to serving our veterans. Continuing to expand our Veteran Outreach programs, Veterans Services partnered with Animal Services (PCAS) and community partners to offer Veterans three free veterinary

clinics and with TBVA and Marketing & Communications to create and distribute the Veteran and Military Resource Guide.


Enhance Veteran Support and Outreach Increase the Number of Companion Pets Proposed by U.S. Military Families and

Veterans Optimize Recovery of Federal Benefits for Veterans and Their Families

Strategy: Support programs that seek to prevent and remedy the causes of homelessness

and move individuals and families from homelessness to permanent housing


Pinellas County continues to provide supportive services through grant and County funding and coordination to sustain the Homeless System Continuum of Care. In 2017, we provided funding to the Homeless Leadership Board to support a Youth Navigator to assist homeless individuals aged 18-24 and a Director to oversee the Pinellas Homeless Management Information System. We are also working with community partners to provide permanent supportive housing, mental health and substance abuse treatment,


and explore the provision of transitional housing with supportive services to individuals experiencing chronic homelessness.


Explore Provision of Transitional Supportive Housing Sustain the Homeless System Continuum of Care Continue to Provide Expedited Building Plan Review for Affordable Housing

Projects

Strategy: Enhance pedestrian and bicycle safety


From October 2017 through June 2018, crews repaired more than 27,500 square feet of sidewalk to remove potential trip-and-fall hazards, providing safer pedestrian access and supporting a walkable community. We are also working with our partners on updating the

County’s Bicycle Lane implementation and pedestrian safety plans and completing a

Complete Streets Assessment to improve our pedestrian infrastructure.


Provide and Enhance Pedestrian and Bicycle Accommodations Implement a Complete Streets Program


Strategy: Implement green technologies and practices where practical


The installation of cogeneration equipment at the Jail Infrastructure Building is on schedule and within budget with completion targeted for March 2019. Cogeneration with natural gas allows us to save money on electricity, reduce emissions, and put waste heat to good use. Over its lifespan, this technology is $7.9M less expensive than a traditional

Central Energy Plant. We are working to implement practical green technologies in other

areas as well:

The Board of County Commissioners (BCC) approved a commercial PACE

program to enable property owners to finance qualified energy conservation

improvements. All traffic lights and illuminated street signs have been converted to LED, reducing

annual electric costs by $100,000.


New energy consumption technology installed at the S.K. Keller Water Treatment Plant resulted in over $500,000 in annual cost savings.


Explore and Implement Green Technologies Incorporate Green Technologies into Comprehensive Plan and Building Code Achieve STAR Communities Designation Install Cogeneration Equipment at the Detention Facility Assess Residential Energy Efficiency Incentive Opportunities Increase Public Education around Key Environmental Stewardship Topics

Strategy: Preserve and manage environmental lands, beaches, parks, and historical assets


Several major beach nourishment and stabilization projects are either underway or forthcoming for segments of our coastline. Our beach nourishment program, a partnership between the U.S. Army Corps of Engineers, the state, and local communities, provides vital resources to mitigate and protect our shores against erosion. We pursued the reauthorization of the Treasure Island Beach Nourishment Project, which was approved by Congress, and are developing short- and long-term easement acquisition strategies for beach nourishment projects to ensure continued federal funding support. In addition to beach nourishment and stabilization projects, we are completing sea-level-rise analyses for capital projects to evaluate and mitigate the risk posed by rising sea levels.


Implement Shell Key Pass Study Recommendations Conduct Sea Level Rise Assessments Develop Easement Acquisition Strategy for Beach Nourishment Projects

Strategy: Protect and improve the quality of our water, air, and other natural resources


Partnering with neighboring municipalities and private utility systems through the Wastewater/Stormwater Task Force, we are identifying and implementing short- and long-term solutions to prevent and reduce spills, overflows, and releases of wastewater into the environment. The team is also looking into ways to increase the capacity and effectiveness of sewer and wastewater treatment structures. In early 2017, the BCC

approved an updated Stormwater Manual that gives the development community more


http://www.pinellascounty.org/TaskForce

flexibility in meeting surface water requirements and requires that stormwater system

designs factor in sea level rise and future conditions. Our surface water management

program aims to reduce nitrogen and phosphorus loads to local waterways to meet

NPDES permit requirements and ensure our waterbodies are fishable and swimmable.

Recent sampling data has shown that all but one of our water quality sampling locations

have shown an improvement in water quality. We attribute the improvement to our

investments in stormwater programs, especially our fertilizer ordinance that limits fertilizer

application to times of the year when there is less rainfall.


Continue to Reduce Nitrogen and Phosphorus Loads to Local Waterways Implement Stormwater/Wastewater Taskforce Recommendations

Strategy: Reduce/reuse/recycle resources including energy, water, and solid waste


Thanks to our 24 municipal partners, private recyclers, and residents who contributed to recycling efforts, we had the top recycling rate in Florida for the second year in a row with 2.1 billion pounds of recycled material countywide. See how we do it by requesting educational resources, or take a tour of the facility. Pinellas County is now offering “No

Such Place as Away” Recycle and Solid Waste Operations Tours. This free 90-minute tour, for ages 7 and up, covers Pinellas County’s integrated solid waste management

system, including waste-to-energy, sanitary landfills, recycling programs, and the household electronics and chemical collection center. To register, go to http://www.pinellascounty.org/solidwaste/educational/tours.htm.

Future Doing Things Actions for FY19

Upgrade Solid Waste Facility and Re-evaluate Tipping Fees Improve Reclaimed Water Availability


Strategy: Proactively attract and retain businesses with targeted jobs to the County and

the region


Beginning in January 2020, the one percent, voter-approved sales tax referred to as “Penny IV” will provide an estimated $16.5M per year for Economic Development and Housing capital projects. This new funding source will supplement existing efforts to help


http://www.pinellascounty.org/solidwaste/educational/default.htm

http://www.pinellascounty.org/solidwaste/educational/tours.htm

our community continue to attract and retain jobs and provide housing that is affordable to everybody in our community. Pinellas County Economic Development and partners are continuing to drive economic growth in Pinellas, assisting in 19 business relocations and expansions in 2017. These projects are expected to create more than 2,048 new jobs, retain 1,812 current jobs, and provide about $335.7M in capital investments in our community.


Assemble, Approve, and Improve Land to Attract and Maintain Employers Plan and Implement Penny IV Economic Development and Housing Capital

Projects Increase Export Sales through International Trade Initiatives Pursue Partnership Opportunities Related to Youth Employment Expand the Small Business Enterprise (SBE) program to make it a more vibrant

and relevant program for small businesses

Strategy: Invest in communities that need the most


As we continue working to implement the Lealman Community Redevelopment Area (CRA) plan, we are building partnerships with service organizations to provide after-

school programs, adult education, medical services, senior programs, and more at the

new Lealman Community Campus. The campus will serve as a community hub by taking a collaborative, citizen-centric approach to delivering services and programs aimed at increasing citizen engagement, building broader social networks, developing pathways to employment, and improving school readiness and success, while also creating a sense of place for citizens of all ages. To complement this work, we are also partnering with Forward Pinellas to plan and implement Complete Streets improvements that will create safer pedestrian and cyclist access and provide more efficient connections between residences, schools, parks, public transportation, and businesses.


Continue Addressing Workforce/Affordable Housing Implement Lealman CRA Plan


http://www.pinellascounty.org/cra/lealman/10_12_17_Lealman_CRA_PLan.pdf

http://www.pinellascounty.org/cra/lealman/10_12_17_Lealman_CRA_PLan.pdf

http://www.pinellascounty.org/cra/lealman/LCC_brochure.pdf

Strategy: Catalyze redevelopment through planning and regulatory programs


We updated our Land Development Code to better fit our changing community and encourage economic growth. The revised code adds clarity to regulation, flexibility for challenging infill properties, economic incentives, and, most importantly, a regulatory and review structure that is more in tune with the County’s current redevelopment needs. The revised Land Development Code aligns with new Guiding Principles for the Comprehensive Plan update and efforts to initiate the use of form-based codes and

neighborhood-based planning.


Review Restrictions on Airco Redevelopment Update Comprehensive Plan to Support Redevelopment Initiate the Use of Form-Based Codes and Neighborhood-Based Planning

Strategy: Invest in infrastructure to meet current and future needs


While preparing for the Penny IV referendum, which was approved by 83% of voters, it became evident we needed a better way to prioritize projects and get them approved for funding to be included in the Capital Improvement Program. Rather than setting specific dollar amount allocations by function as we have done previously, we are embracing a portfolio approach to help prioritize and manage capital improvement projects in order to deliver the most value to the County. The project is currently in progress with full implementation planned to support Penny IV in FY20.

In the meantime, we continue to invest in infrastructure to meet current and future needs. The Utilities Department is evaluating projects to address and correct bottlenecks in the sanitary sewer system that were causing overflows during rain events and Public Works is working with cities to develop agreements to transfer maintenance and operational responsibilities to the appropriate jurisdiction.


Implement Municipal Infrastructure Maintenance Agreements Adopt Portfolio Approach for Capital Projects Complete Sewer System Studies


https://www.pced.org/page/airco

Strategy: Provide safe and effective transportation systems to support the efficient flow

of motorists, commerce, and regional connectivity


In 2017, we repaired 371 potholes within 72 hours of notification and resurfaced 63 miles of road. Progress is also under way on the 118th Avenue North Gateway Expressway project. The new elevated roadway, expected to be complete in 2021, will speed the commute from I-275 to U.S. 19 and the Bayside Bridge. We are also partnering with transit agencies to develop transportation solutions to address “first mile, last mile” challenges

associated with transit, evaluate increased residential density, and provide transit facilities and amenities along existing routes.


Partner with Transit Agencies to Develop Transportation Solutions Conduct North U.S. 19 Corridor Analysis Explore Local Funding Options for Transit

Strategy: Support a vibrant community with recreation, arts, and culture to attract

residents and visitors


In 2017, St. Petersburg-Clearwater International Airport (PIE) added eight new non-stop service destinations, which increased the number of non-stop cities served by 13.0% to 62 destinations. PIE also surpassed the two million passenger mark for the first time in its history, a 12.0% increase over 2016. This makes PIE the 9th largest of Florida’s 20

commercial service airports and marks it as the 93rd busiest airport in the U.S among 506 commercial service airports throughout the nation. Investments to recreation, arts, and culture help Pinellas County attract residents, businesses, and visitors, drawing more than 15.5M visitors annually, for a total economic impact of over $10.3B to the local economy.


Enhance Recreational Opportunities for Unincorporated Areas Plan and Design Veterans Reef


Deliver First Class Services to the Public and Our Customers

Strategy: Maximize partner relationships and public outreach


We recognize the importance of building lasting relationships with our partners, including our municipalities, local and state agencies, community groups and, most importantly, our customers. By working together, we can do greater and better things for all who call Pinellas County home. The power of partnerships is demonstrated, in part, by the many things we are doing to support the County’s Strategic Plan goals that could not have been accomplished without partnerships internally between County departments and externally with businesses and cities in Pinellas County.

Public outreach has been a priority, and we have been very successful in informing and engaging residents. In 2017, our Solid Waste tour program hosted 9,800 participants, the inaugural Eco-FunFest welcomed 2,000 attendees, and the Pinellas County Utilities education program connected to 42,644 participants via 62 tours, 111 presentations, and 11 outreach events. We also worked with community partners to increase our outreach to speakers of other languages, hosting our first fully bilingual community event, “United

in Support/Unidos en Apoyo,” to help Hurricane Maria evacuees access information about

important resources.


Provide Educational Outreach Programs Enhance Public Engagement Produce Multilingual Education and Marketing Materials Increase Voluntary Code Enforcement Compliance Engage Partners in Homestead Exemption Public Education Campaign Define and Communicate Penny IV Project Request Process for External Partners

Strategy: Be responsible stewards of the public’s resources


Pinellas County has the lowest per capita debt in the State of Florida because of a strong focus on maximizing your tax dollars and using a pay-as-you-go approach to funding programs and services. As an example of our commitment to maximize value for the public and our customers, we are currently working to align asset management processes across the County with industry best practices.


The primary objective of this project is to replace existing, unrelated asset- and work-management systems with a solution that facilitates data sharing and standardizes processes across County departments. By providing a means for tracking the effort and resources required to operate and maintain County assets, the project will provide the County with an opportunity to reduce operating costs, increase efficiencies, and manage its assets more effectively. As a result, the system will extend the life cycle of assets, manage infrastructure costs, and provide data-driven insights to guide prioritization and decision-making for capital improvement projects.


Implement Enterprise Asset Management Evaluate Foreclosure Best Practices Apply a Portfolio Approach to Services

Strategy: Ensure effective and efficient delivery of County services and support


Thanks to notifications via the Pinellas County mobile app, County departments and other agency partners responded to more than 5,000 issues last year, ranging from potholes and sidewalk repair to downed traffic signs and mosquitoes. Marketing & Communications and the Office of Management & Budget’s strategic performance management team have partnered to bring a total of 17 partner agencies and 16 different County service areas onto the platform and reduce response time from an average of 15 days in FY15 to less than one day, despite a doubling in the number of issues submitted. If you see a problem in your neighborhood, reporting it is just a few taps away. To download this app, search “Pinellas County” in the Apple App Store or Google Play, or visit http://www.pinellascounty.org/reportanissue/.

Our mobile app is just one piece of an overarching effort to enrich the customer experience. Efforts to enhance services are planned or underway across the County—

from electronic payment portals and website upgrades to telephone call centers and more—Pinellas County departments are consistently looking for ways to improve processes to provide quality services as timely, efficiently, and effectively as possible.


Develop a New PinellasCounty.org Website to Improve Usability Develop One-Stop Shopping for Parks Reservations and Fee Collections Leverage Performance Dashboards for Data-Driven Decisions


http://www.pinellascounty.org/reportanissue/

Strategy: Strive to exceed customer expectations


Pinellas County is committed to delivering first class services to the public and our customers. As we continue to strive to exceed customer expectations, we have expanded our efforts to gather continual feedback from those we serve. Your feedback helps us to deliver relevant, timely services and identify opportunities for improvement and innovation. If you have recently been in touch with Pinellas County, please let us know about your experience by visiting https://www.pinellascounty.org/voice.


Evaluate Opportunities to Improve Building and DRS Service Delivery Continue Expanding Use of Voice of the Customer Surveys

For more examples of Doing Things!, view the Pinellas County Accomplishments Report at https://www.pinellascounty.org/PDF/County_Accomplishment_Report.pdf.

Citizen Engagement

The County is always looking for new ways to engage with the public and our customers. Online services allow customers to pay bills, reserve picnic shelters at parks, make appointments, and get in touch with their commissioners. Social media channels allow us to “talk” to our residents. The NextDoor application offers another way for the County to reach out to residents and for residents to reach out to their local government and each other. The public can call or use the convenient LiveChat feature on the County website to get information. The Pinellas County mobile app allows customers to report potholes, broken streetlights, and other issues quickly and easily from their mobile device.

Citizen Survey

The residents of Pinellas County drive the county’s priorities, so their trust and confidence is important to us. To understand citizens’ priorities and perceptions of life in the County,

we conduct a Citizen Values Survey every year. This helps us plan how to invest in quality-of-life improvements, such as those funded by the Penny for Pinellas.


https://www.pinellascounty.org/voice

https://www.pinellascounty.org/PDF/County_Accomplishment_Report.pdf

The Citizen Values Survey also assesses general satisfaction with the County in four areas. As shown below, a vast majority of residents are pleased with life in Pinellas County:

92% would recommend the county as a place to live. 77% would recommend the county as a place to work. 82% would recommend the county as a place to raise children. 92% would recommend the county as a place to retire.

To view the 2018 Citizen Values Survey Report, visit www.pinellascounty.org/surveys.

Penny for Pinellas (Penny)

On November 7, 2017, Pinellas County voters voted by an overwhelming 83% to renew the Penny for Pinellas one percent sales tax to fund infrastructure improvements for the County and the 24 municipalities over the years 2020 through 2030.


http://www.pinellascounty.org/surveys

Based on citizen and partner input, the BCC plans to focus on investments in the following areas:

Roads, bridges and trails; A safe, secure community; Water quality, flood, and sewer spill prevention; Preserving our parks and our environment; Community vitality; Economic development capital projects; and Housing that is affordable.

Visit http://pinellascounty.org/penny for additional information regarding the Penny.

Budget Information Sessions

Citizens are encouraged to participate in the meetings held throughout the budget process. These budget information sessions focus on unique aspects of the budget and include presentations by the County Constitutional Officers, Independent Agencies, and department staff. The BCC votes on the adoption of the budget at two public hearings held in the downtown Clearwater Courthouse Fifth-floor Assembly Room in September.

The Budget Timetable that includes the calendar of upcoming meetings is on the Citizens Guide to the Budget webpage.

Citizens Guide to the Budget

Our citizens are partners in every stage of the budget process and are encouraged to learn more about the County’s sources of revenues and expenditures. The Citizens Guide to the Budget webpage provides an excellent source of information on upcoming budget meetings and supporting materials, including presentations and video files, for past meetings.

A highlight of the Citizens Guide to the Budget is OpenGov, a web-based application that offers an interactive experience. Users can filter budget data and add variations of graphic representations of the revenues and expenditures for different departments and funding sources. Pinellas County was one of the first counties in the state to publish budget data on the OpenGov platform.

In addition to this useful information, the website delves into explanations about different taxing authorities, factors that affect revenues, Truth in Millage notices, unincorporated taxing districts, and a look at how property taxes are used.


http://pinellascounty.org/penny/

http://pinellascounty.org/budget/19budget/FY19BudgetTimetable.pdf

http://www.pinellascounty.org/budget/default.htm



http://pinellascountyfl.opengov.com/

http://www.pinellascountyfl.opengov.com/

The Citizens Guide to the Budget can be found by visiting www.pinellascounty.org/budget. Look for the “Suggestion Box” to submit your ideas online or mail your suggestions to the Pinellas County Office of Management & Budget, 14 South Fort Harrison Ave., 5th floor, Clearwater FL 33756.

Budget Development Process

Preparing the County’s annual operating and capital budget is a year-round process, as illustrated in the following diagram.

Refresh Strategic Plan (December/January)

During this time period, the BCC refreshes its Doing Things! Strategic Plan enabling departments to build their budget request to align with the refreshed Strategic Plan. The annual Citizen Values Survey also takes place during this time and provides valuable input to the strategic planning discussion.

Each January/February, departments under the County Administrator report their ongoing and newly developed tactics or Doing Things! These projects and programs link back to the BCC Strategic Plan. This process ensures that projects and programs funded in the



http://www.pinellascounty.org/budget

Annual Budget support the five goals of the Strategic Plan, tying sound strategy to the big picture to drive budget decisions.

Financial Forecast (January/February)

After the fiscal year begins each October, the Office of Management & Budget starts to update the Financial Forecast to inform the development of the budget guidelines. The Forecast is published each January/February and is built upon an individual assessment of 10 of the County’s major funds: General Fund, Tourist Development Tax Fund, Transportation Trust Fund, Surface Water Utility Fund, Capital Projects Fund, Emergency Medical Services Fund, Airport Fund, and Water, Sewer, and Solid Waste Funds.

The process for developing the Forecast includes updating the projections for the prior fiscal year with actual revenue and expenditure information following the year-end closeout. At the same time, current fiscal year revenues and expenditures are projected on a preliminary basis by analyzing the actual year-to-date numbers and projecting the remaining months left in the fiscal year. These projections are further refined later in the process as departments provide their projections for revenues and expenditures. The forecast for the upcoming budget year is based on available information and serves as the foundation for developing the strategy to balance the budget. In addition to focusing on the upcoming fiscal year, the Forecast’s multi-year horizon helps determine the long-term financial position of the County’s funds and the impact of today’s budget decisions

on the future. The “out-years” through the end of the six-year horizon are forecasted using various projection methods such as trend analysis, linear regression, and moving averages. Developing a multi-year forecast provides decision-makers with at least three key benefits: (1) assessing the long-term financial sustainability of the County’s funds; (2)

understanding the impact of today’s decisions on the future; and (3) providing a holistic financial picture.

Targets/Budget Guidelines (February)

In February, County Administration develops targets or budget guidelines based on the Financial Forecast. These guidelines, along with all instructions and resources for preparing budget requests, are communicated to the County's departments and agencies in February for use during their budget development.

Budget Submissions (March/April)

County departments and agencies provide their completed budget submissions in March and April, except for the Constitutional Officers who have a due date of May 1 per state statute. Office of Management & Budget staff analyze budget submissions in preparation for budget information sessions with the BCC.


Budget Information Sessions (April/May/June)

Budget information sessions are held in April, May, and June, allowing the BCC to obtain the input needed to develop elements of the Proposed Budget such as millage rate policy, proposed program enhancements or reductions, and revenue adjustments. Independent Agencies and Constitutional Officers also present their budget requests to the BCC during these work sessions.

Proposed Budget (July)

In July, the County Administrator prepares the Proposed Budget based on direction from the various budget information sessions and the County's Strategic Plan priorities. The Proposed Budget document presents a balanced budget for the coming year.

Public Hearings to Adopt Budget (September)

Once the Proposed Budget is distributed, additional budget information sessions may be held to provide further guidance to the County Administrator. All changes to the Proposed Budget are finalized and announced at each of the public hearings. The public hearings represent another opportunity for citizens to provide input to the BCC regarding the budget process. In accordance with state statutes, the BCC approves the tentative millages and budgets at the first public hearing. The BCC adopts the final millages and budgets at the second public hearing.

New Fiscal Year (October)

In October, the new fiscal year begins based on the Adopted Budget and the annual budget process starts over.

For specific dates applicable to the current budget process, see the Budget Calendar in the Appendix of this document and on the Citizen Budget website at www.pinellascounty.org/budget.

Budget Development Strategy

Following the presentation of the Financial Forecast in February 2018, budget targets for County Administrator departments, Constitutional Officers, and Independent Agencies were prepared using the inflation factors defined in the Financial Forecast. Departments reporting to the BCC prepared their detailed budget requests. The Constitutional Officers and Independent Agencies also prepared their budget requests and presented them to the BCC in a series of budget information sessions in May. Overall, the department and agency budget requests met these targets. However, departments and agencies identified a number of needs that exceeded the forecast expectations.


http://www.pinellascounty.org/budget

The BCC was engaged in the budget development process, allowing for transparency and information flow about all available resources. This yielded valuable input from the BCC and provided the BCC the opportunity to identify budgetary priorities.

The additional needs identified by departments, agencies, and the BCC were considered in the context of the County’s Strategic Plan. Since available resources in the FY19 Budget were insufficient to support all needs aligned with the Strategic Plan, additional factors like sustainability of service level enhancements, public safety and human services, preservation of assets, quality of life, and potential FY20 impacts from voter approval of an additional homestead exemption were considered.

Below is a summary of the needs that have been incorporated into the FY19 Budget, organized by strategic goal area. Additional information regarding each need is included in applicable department and agency analyses in Sections C-H.

Voter Referenda this November

The decisions of the Voters in the general election this November may have a significant impact on the County’s budget for years to come. The potential additional homestead

exemption placed on the ballot by the state legislature would result in over $24M in reduced property tax revenues across Pinellas County Government taxing authorities including the General Fund (of which the Sheriff is nearly 50%), emergency medical services, and fire services. Another ballot initiative related to the non-homestead cap may also impact property tax revenues. These impacts would not be experienced until FY20, but the FY19 Budget is formulated with consideration for these potential impacts. For example, several additional priority needs identified during budget development, many of which aren’t being addressed by other governmental entities like the State, may be

funded contingent on the results of referenda.

Additional Priority Needs Addressed Within the Adopted Budget

The BCC and staff carefully evaluated opportunities to invest additional funds beyond the base budget required to continue with current programs and service levels. This base budget essentially reflects the “costs of opening the doors” and does not include service level enhancements. In evaluating how to apply limited additional funding to a significantly larger number of opportunities, the BCC and staff considered the following factors:

Alignment with Doing Things! Strategic Plan Provides benefit to the customer / has a significant customer service focus Needed to meet a regulatory requirement Required to meet a prior BCC or County Administration decision


Cannot be accomplished in-house with existing staff, or with a partner Needed versus nice-to-have or is critical to the success of the organization’s

mission Additionally, the BCC and staff prioritized the requests by seeking to:

Make careful, strategic investments in service level restoration where needed and affordable;

Focus on sustaining public safety and human services programs where needed;

Maintain and preserve existing assets – natural, built, and historic – to avoid higher future costs;

Invest in customer-centric initiatives that increase efficiencies and long-term cost savings;

Incrementally increase programs that enhance quality of life (MSTU, unincorporated recreation);

Act on opportunities to mitigate redundancies, consolidate where practical, and create economies of scale;

Focus funding on County Charter responsibilities, not those that are the responsibility of other governmental entities; and

Consider potential FY20 impacts of an additional homestead exemption to be considered by voters this November.

The BCC was presented with requests for service level enhancements requiring $37.3M. Using the priority guidance above and recognizing the limited funding available and potential impacts of the voter referenda noted above, the BCC directed staff to include approximately $22.2M in the FY19 Budget. Partial financial support and/or alternative approaches are enabling many of the supported requests. These requests are described below. Funding for requests in the additional table labeled “Contingent on Voter

Referenda” is dependent upon the results of the November election.

Ensure Public Health, Safety and Welfare

Bridge Housing ($500K for both Bridge Housing and Homeless Services)

Pilot program to provide up to 90 days of emergency housing for families. This request will address the current shortage of agency/immediate shelter beds.


Homeless Services - Prevention/Diversion, Emergency Shelter for Families and Supportive Housing Services ($500K for both Bridge Housing and Homeless Services)

Provide additional rental assistance, short-term crisis intervention, case management, conflict mediation, navigation to stabilizing services, family emergency shelter beds, mobile case management support, short-term family bridge housing, and supportive housing services. Currently, these services have been identified as the top three priorities of the Homeless Leadership Board, but have limited capacity within the community. Desired outcome is reduction to the number of families/individuals becoming homeless and a decrease in the demand for shelter beds and program wait lists.

Home Delivered Meals Program for Seniors ($200K)

Sustain incremental funding provided in FY18 to provide meals to 110 seniors through Neighborly Care Network. The Human Services budget also includes $96K in recurring funding.

Urban Youth Empowerment Program ($138K)

Contract with Pinellas County Urban League for job training, soft skills development, mental health, case management, and wraparound services for youth, culminating in employment and/or internships with local business partners. Services are designed to support at-risk youth under the age of 24.

Implement After Action Report Recommendations ($309K, 1.0 FTE)

Begin addressing the lessons learned from experiences with Hurricane Irma and to begin implementing After Action Report (AAR) recommendations, including contractual support for training, operational items, new position in Utilities, sandbagging equipment to reduce citizen wait times, and addressing traffic control during power outages. In addition to these requests, County departments will be investing $158K in FY18 using appropriations already included in their adopted budgets. County departments also included $517K in their FY19 proposed budgets to address AAR recommendations. Therefore, total investment to address AAR recommendations is estimated at $984K.

Public Defender Juvenile Crossover Case Managers ($83K)

Extension of FY18 pilot program that added two Crossover Case Managers, which will reduce caseload and staff turnover. During FY20 budget development, the Public Defender will present accomplishments and data for determining whether this will become a recurring appropriation.

Sheriff Annual Vehicle Replacement ($1.6M)

Annual replacement of law enforcement vehicles via 4-year loan estimated at 2.9% interest rate.


Sheriff Helicopter Engine Overhaul/Equipment ($507K)

FAA mandated 12-year helicopter engine overhaul of the 2006 Astar and the replacement of the bearing/cluster/tail rotor for the 1991 Astar helicopter. The FY18 Adopted Budget included funding related to the engine overhaul for the 1991 Astar helicopter.

Sheriff Risk Protection Order (RPO) ($726K, 7.0 FTE)

New Risk Protection Order (RPO) program, as mandated by F.S. 790.401, to reduce gun deaths and injuries, while respecting constitutional rights, by providing a court procedure for family, household members, and law enforcement to obtain an order temporarily restricting a person's access to firearms.


Reclaimed Water There is a North County Reclaimed Water Master Plan Study currently underway, slated to be complete this fall. This master plan will provide direction on increasing reclaimed water accessibility. There are three avenues to pursue: increase storage capacity; regulate customer demand; or create additional supply. The current CIP includes $8.2M from FY18 through FY24 for reclaimed water system improvements that may be directed to address recommended solutions from the study.



Creative Pinellas ($401K)

Enhanced support of Creative Pinellas, the County’s Local Arts Agency, to enable organizational grants for new public art and arts related experiences, repair and/or maintain already existing public art pieces, contract with mural artists to paint walls and other surfaces identified by the County to curtail graffiti, and expand the number and types of locations where art is featured. A new position would be responsible for creating a “Navigator Hub”, a concierge-level, timely, personalized information, and advice about arts and cultural activities throughout Pinellas County to users of the online service. An additional new position would cultivate and promote Pinellas County as 'The Arts Coast' in partnership with Visit St. Petersburg-Clearwater. Creative Pinellas will act as an "arts chamber of commerce" with desired outcome to actively market arts and culture and enhance the overall arts experience for visitors, artists, and residents. The program would also include development of a tourism enhancement program (such as an all theatre or all museum pass).

Feather Sound Community Services District Millage Increase ($62K)

Increase millage from current rate of 0.5000 to 0.7000 to enable new investment and maintenance in the community park and community entryway signage.

Roadway Resurfacing Program ($10.6M)

There will be a focus to increase the overall average Pavement Condition Index (PCI) of the local residential network that is approximately 50% of the total road network. The additional funds ($6.6M extra from Penny for Pinellas and $5.5M extra from Local Option Fuel Taxes in FY19 and FY20) will be focused on local roads reducing the number of miles of substandard pavement by 60 miles, or approximately 10%. This will concentrate efforts on roadways that are producing the vast majority of the current citizen maintenance requests. PCI has declined from 75 to 64 in the past 6 years. This funding is to reverse this trend and establish a PCI of at least 70 at the end of the 10 year period.

Small Business Enterprise Program Enhancement ($268K, 4.0 FTE)

Support the expansion and utilization of the County's Small Business Enterprise program (expansion may include: Women-owned Business Enterprise, Minority-owned Business Enterprise, Disadvantaged-owned Business Enterprise, and Veteran-owned Business Enterprise).


TBARTA Funding ($36K)

Additional funding for Pinellas County's portion of the Tampa Bay Area Regional Transit Authority (TBARTA) interlocal agreement of $86K. The net fiscal impact is $36K, since $50K is already included in the FY19 budget request. The goals of the interlocal agreement are to develop and maintain a regional transit development plan; develop, implement, and operate a sustainable and efficient regional transit system; and identify and secure sustainable funding sources to support a regional transit system. Funding this agreement is anticipated to address some of the transportation gridlock and traffic congestion issues identified through the Citizen Values Survey.

Cross Bay Ferry ($150K)

Funding reflects Pinellas County's partner contribution to the ferry service that connects the cities of St. Petersburg and Tampa. This is a continuation of the pilot program that was previously supported by BP funds and included an interlocal agreement between Pinellas County, Hillsborough County, St. Petersburg, and Tampa. The ferry carried over 40,000 passengers during the pilot program (November 2016 through April 2017) and had a farebox recovery rate of 41%.

Visit St. Petersburg-Clearwater Staffing ($114K, 3.0 FTE)

Addition of Visit St. Petersburg-Clearwater positions to: assist with reducing the amount of time needed to complete a request for marketing materials; promote the County as a destination for groups looking to hold meetings, leading to increased RFPs and increased room nights from those attending these meetings; and support all divisions through the collection and analysis of tourism research data to ensure the highest return on investment (ROI) from the use of their marketing dollars. Two of the positions are funded by realigning appropriation from other activities and result in no net increase in cost.


Deliver First Class Services to the Public and Our Customers

Asset Management Program (EAM) ($2.8M, 24.0 FTE)

Staff and associated operating expenses to create new department (Office of Asset Management (OAM)) and supplement staffing in operating departments to provide support and oversight of the ISO (international standard) 55000 Asset Management program, from application and technology, to performance, to energy optimization, to life-cycle engineering and business aspects optimization. This aligns with the Enterprise Asset Management (EAM) project to implement Cityworks software tool to support this program. The Assets within the asset management program are valued at $4.0 billion.

Audit & Security Tool ($155K)

Implement a security tool to continuously audit and monitor responsibilities and transactions for the purpose of increasing security and providing a tool to maintain appropriate internal controls which are critical to protecting the accuracy and integrity of the County’s Enterprise Resource Planning system (Oracle eBusiness Suite).

Clerk Jury Management System ($84K)

Close functionality gaps within the Jury Management System and integrate the Clerk’s current In Court Docketing application within the Consolidate Justice Information System (CJIS).

Clerk of the Circuit Court Staffing ($230K)

Partial funding of staffing requests totaling $648K within Finance, Technology, and Office of the Inspector General.

Enterprise GIS Countywide 3D Basemap ($250K)

Development of a 3D Geographic Information System (GIS) base map encompassing buildings (residential and commercial), roads, bridges, and departmental infrastructure. The 3D base map will combine several existing data sources to aid in better understanding the potential impacts from sea level rise, storm surge scenarios, and storm impact when combined with data collected during damage assessment activities. Additionally, the base map will be used to map County infrastructure across many departments.

Enterprise GIS Routing Solution ($54K)

Purchase an enterprise GIS routing solution that will optimize routes and generate turn-by-turn directions, react to real-time traffic conditions, route multiple vehicles to multiple destinations, and increase the overall efficiency of daily workflows with respect to minimizing transportation costs.


Justice User Policy Board Initiatives ($150K)

Establish a continuous funding stream to support future initiatives as identified and approved by the Justice Management Team and User Policy Board in support of the Consolidated Justice Information System (CJIS).

Supervisor of Elections Ballot Mailing System Replacement ($1.1M)

Replacement of Pitney Bowes "Relia-Vote" ballot mailing system, including upgrades to servers and workstations, new sorter and inserter systems, as well as replacement of components that have reached end of life and are no longer being manufactured or supported. The current system is over 12 years old.

Contingent on Voter Referenda

AmSkills (American Manufacturing Skills Initiative) ($150K)

Funding for an apprenticeship training program targeting youth and young adults to provide hands-on foundational skills needed for the manufacturing industry. AmSkills is adjusting its marketing efforts to generate additional revenue, and they anticipate being self-sustaining by the end of 2020. As such, the funding request is $150K for FY19 and $50K for FY20. County support since FY15 is $575K, including $175K in FY18.

Clerk of the Circuit Court Staffing ($100K)

Additional funding of staffing requests within Finance, Technology, and Office of the Inspector General. $230K supporting these requests is included in the FY19 budget.

Expand Truancy Teen Court Program ($58K, 1.0 FTE)

Continue program serving frequently truant juveniles to divert them from involvement in Pinellas County Truancy Court. This program is currently funded with a grant that ended May 18, 2018 and utilizes a magistrate to handle these cases. The position is expected to serve 80 - 100 students per year, while the current program serves about 40 students per year.

Home Delivered Meals Program for Seniors ($100K)

Incremental funding beyond $296K included in FY19 Budget to provide meals to seniors through Neighborly Care Network.

Public Defender Jail Diversion Increase ($35K)

Increase of $35K to current funding for Jail Diversion of $627K due to additional caseload. The Opioid epidemic is impacting the number of Public Defender clients being referred to the Jail Diversion Program. Clients are needing longer treatment programs (six months). Courts are requesting longer participation in Jail Diversion Program. Public Defender has had 6,634 clients in the Jail Diversion program and has added 320 clients from October 2017 - April 2018.


Public Defender Ready for Life ($75K, 1.0 FTE)

Full-time state therapist to assist youth who are aging out of the foster care system. The therapist will work with the youth to find housing, employment, and other vital skills to successfully achieve independence. Approximately 300 youth are eligible for this program and the new therapist would see 15 youth per week. Currently, one therapist has been temporarily realigned from the Jail Diversion program.

Small Business Navigation Assist ($101K, 1.0 FTE)

New Small Business Development Manager for Economic Development to provide assistance for small businesses to navigate the regulatory process as they plan startups, growth, and mergers. With current staffing of two (2) Small Business Development Managers, there is a 4-6 week backlog in small businesses waiting to receive one-on-one counseling. With the additional position, Economic Development plans to assign each of three Small Business Development Managers to specific geographic locations to ensure coverage in all unincorporated areas and eliminate the backlog for one-on-one counseling.

STARS Program North County ($215K)

Relaunch the STARS (Success Training and Retention Services) program in north Pinellas County. The program will provide job training, support, and placement for individuals who are hard to place in employment. The program experienced successful results prior to its transition to a 501(c)3, which subsequently ended due to lack of grant funding.


Departments and Agencies Overview

The County’s Annual Operating and Capital Budget includes agencies and departments

that report to the BCC and the County Administrator, as well as the budgets of Constitutional Officers and Independent Agencies.

The FY19 Budget totals $2.4B, an increase of $47.8M or 2.1% over the FY18 Revised Budget. Property tax revenue is projected to yield an additional $38.8M because of increased property values.

The Board of County Commissioners (BCC) is the legislative body of government responsible for the formulation of policy. The BCC appoints the County Administrator, who is responsible for implementing the BCC’s policies. The County Attorney, who

serves as the chief legal counsel to Pinellas County Government and most Constitutional Officers, is appointed by the County Attorney Oversight Committee, comprised of the BCC and the five Constitutional Officers.

BCC departments include functions ranging from Airport to Solid Waste, Animal Services to Emergency Medical Services, and Parks to Public Works. New departments supporting technology (Office of Technology and Innovation via realignment of resources from Business Technology Services in FY18), consumer and contractor protection (Contractor Licensing Department via realignment of resources previously managed as an independent agency), and preservation and renewal of $4.0B in assets (Office of Enterprise Asset Management via new, dedicated resources) are established as well. The FY19 Budget for the BCC departments is $1.5B, an increase of $1.3M or 0.1% over the FY18 Revised Budget. These functions represent 64.3% of the total County budget. The marginal increase is primarily attributed to inflationary pressure offset by a reduction in planned capital expenditures within the Solid Waste enterprise. Within the General Fund, BCC departments increased only $1.2M or 0.6% over the FY18 Revised Budget.

Constitutional Officers include the Clerk of the Circuit Court and Comptroller, Property Appraiser, Sheriff, Supervisor of Elections, and Tax Collector. The FY19 Budget for the Constitutional Officers is $367.7M, a decrease of $12.8M or 3.4% below the FY18 Revised Budget. These functions represent 15.6% of the total County budget. Most of this category is appropriated to the Sheriff ($301.9M operating). Public Safety projects at the jail reflect a $26.7M or 67.0% decrease based on the project schedule associated with these detention improvement projects.

Independent and Support Funded Agencies in the County include the East Lake Library Services District, the East Lake Recreation Services District, the Feather Sound Community Services District, the Lealman Community Redevelopment Area, the Health


Department, Human Resources, Medical Examiner, Office of Human Rights, Palm Harbor Community Services District, and Business Technology Services. The County also provides Court Support to the Judiciary, Public Defender, and State Attorney as specified in Article V of the Florida Constitution, as well as funding certain local options.

The FY19 Budget for Court Support and Independent and Support Funded agencies is $474.0M, an increase of $59.3M or 14.3% over the FY18 Revised Budget. These functions represent 20.1% of the total County budget. The majority of the increase is attributed to the judicial facility consolidation capital project ($20.2M increase vs FY18), employee health benefits program ($12.2M or 9.7% increase vs FY18), and restoration of General Fund reserves resulting from federal and state grant reimbursement of expenditures associated with Hurricane Irma ($21.4M increase vs FY18).

For additional insight into the FY19 Budget, including department and agency descriptions, budget analysis, and programmatic budgets and personnel counts, please see Sections C-H.

Legislative Impacts

The budget of Pinellas County is not solely dependent on our local revenues. The state and federal governments can both impact the County budget through legislation, tax policy, and the appropriations process. The BCC is continuously engaged in the development and oversight of its federal and state legislative programs.

During the 2018 State Legislative Session, the County successfully secured a $1.5M appropriation for the Lake Seminole Sediment Removal and Restoration Project. Governor Scott vetoed $1.0M that was included in the appropriations act for the Lealman Community Center. Subsequently, the Florida Department of Equal Opportunity awarded $2.0M to be applied toward the purchase of the Lealman Community Center. Additional allocations approved for projects in Pinellas County include: $1.4M for CR694 (Park Boulevard) from Starkey Road to 66th Street North; $1.5M for CR611 (49th Street) from 46th Avenue North to SR60; $2.0M for Phase 3 Advanced Traffic Management System (ATMS) at various locations; $4.9M for highway maintenance; $1.7M for traffic engineering (traffic signal maintenance and operation); $1.3M for Unified Planning Work Program (UPWP) transportation planning; and $50,000 for a historic resources survey.

The BCC’s legislative priorities include support of beach nourishment funding, which remained at a total appropriation of $50.0M this legislative session. The State budget also includes $53.5M to combat the opioid epidemic in the form of state and federal grants for treatment programs and updates to the State Prescription Drug Monitoring Program, which was also a Board priority.


The Governor signed HB 1137 into law, moving the Construction Licensing Board’s duties

and responsibilities under Pinellas County Government’s control. The bill specifies “the

board is eligible for state funding for three years” to support its operations during transition

to the County. However, no funding was provided in the State’s annual budget. As a result, the dependent agency may require deferred payment on a portion of FY18 and FY19 cost allocations for internal service support (accounting, payroll, budget, purchasing, etc.).

Before the end of the 2018 session, the State Legislature passed the Marjory Stoneman Douglas High School Public Safety Act. The new law provides some firearm restrictions and support for interagency coordination measures. Some funding was appropriated for implementation of new requirements and abilities by law enforcement, courts, and schools. Sufficient funding was not provided for the required assignment of one or more safe-school officers at each school, as an alternative to participating in the Guardian Program, which authorized the training of eligible school staff to carry a firearm on campus. Funding was likewise not provided to support implementation of the Risk Protection Order program, yielding an additional $726,000 and 7.0 FTE in the Sheriff’s

Office as noted in the Additional Priority Needs section above.

The State budget included $29.1M for economic incentives, such as the Quick Action Closing Fund, the Qualified Targeted Industry Tax Refund, Defense Contractor Tax Refund, and Brownfield Redevelopment Tax Refund. The Florida Job Growth Grant Fund, funded at $85.0M, was created to promote economic opportunity by improving public infrastructure and enhancing workforce training programs. It is a statewide competitive grant program operated by the Department of Economic Opportunity and the Department of Transportation.

The final state budget included a $121.5M tax cut package. One element of the tax cut package provided for both a three-day “back-to-school” holiday for clothing, footwear,

school supplies, and computers; and a seven-day “disaster preparedness” holiday for

certain items related to disaster preparedness. The tax package is expected to have a $43.0M impact on local governments statewide. The tax package provides a disaster relief tax credit for residences rendered uninhabitable for at least thirty days due to damage or destruction by one of the three named hurricanes (Hermine, Matthew, or Irma). Because such property damage was not substantial in Pinellas County, the impact to property tax revenue is not expected to be significant when the credit is applied in 2019. The tax package also removed the requirement that the surviving spouse of a disabled service member had to be married for at least five years before receiving their $5,000 exemption. No significant impact is expected.


Also included in the tax package was the authorization of additional uses of Tourist Development Tax (TDT) revenues. Counties will now be authorized to use TDT revenues in connection with building or improving public facilities if the public facilities are needed to increase tourist-related business activities and are recommended by the county Tourist Development Council. TDT revenues may also be used for any related land acquisition, land improvement, design and engineering costs, and all other professional and related costs required to bring public facilities into service. The additional uses are dependent on satisfying several mandatory conditions. Additionally, the bill extends the current authorization of use of revenues on restoration and maintenance of beaches, inland lakes, rivers, estuaries, lagoons, and channels.

The Sadowski Affordable Housing Trust Fund, having collected $322.0M from the documentary stamp tax, was again swept of more than half of the revenue to fund other legislative priorities. The trust fund was left with $109.6M in appropriations this legislative session, including $44.4M for State Housing Initiatives Partnership Program (SHIP) and $30.0M for State Apartment Incentive Loans Program (SAIL). SHIP funding provides opportunities for the County to partner with community groups and implement strategic plan goals to Invest in communities that need the most (Strategic Plan Goal 4.2) and Support programs that seek to prevent and remedy the causes of homelessness

and move individuals and families from homelessness to permanent housing (Strategic Plan Goal 2.4). Pinellas County’s estimated share of SHIP funds for FY18-FY19 is $692,931, which is a decrease of approximately $1.4M from FY17-18.

Required employer contribution rates for each membership class of the Florida Retirement System (FRS) Defined Benefit and Defined Investment programs were amended. Both the normal rates and the unfunded actuarial liabilities (UAL) rates increased for the state fiscal year of July 1, 2018 to June 30, 2019.

The constitutional amendment (Amendment 1) to expand the Homestead Property Tax Exemption by $25,000 for homes between $100,000 and $125,000 of assessed value will appear on the November 6, 2018 general election ballot. If approved by 60% of voters statewide, the additional exemption would take effect in January 2019. The estimated total annual impact is a loss of $42.5M in tax revenue for governments across Pinellas County, beginning with the FY20 budget. The loss affects the County’s General Fund, EMS, MSTU, Library Services, Health Department, Pinellas Planning Council, and other taxing districts.

On a federal level, the County has been successful in securing multiple grants to assist in funding everything from infrastructure to environmental projects and social services. The County will continue to pursue and advocate for grant funding opportunities.


http://www.flhousing.org/wp-content/uploads/2016/03/FINAL-BUDGET-SHIP-ESTIMATE-2017-2018.pdf

http://www.flhousing.org/wp-content/uploads/2016/03/FINAL-BUDGET-SHIP-ESTIMATE-2017-2018.pdf

In addition to grant funding, the County continues to work closely with our partners at the Army Corps of Engineers to implement several beach nourishment and shore protection activities. Currently underway are the Sand Key and Treasure Island projects, for which the Army Corps has provided funding in the amount of $40.1M. The State has also matched County funds in the amount of $5.6M.

The County will keep a close eye on filed legislation and the ongoing appropriation processes in both Tallahassee and Washington, D.C. In addition, the reauthorization of the National Flood Insurance Program will be tracked for its impact on both the operations and budget of the County.

Fund Reserves

Reserves are not expenditures, but they are included in the budgeted total requirements for the fund. In order to be expended, the Board of County Commissioners (BCC) must take formal action re-appropriating these funds.

Maintaining adequate reserves is key to the County’s ability to deal with potential

emergencies and unforeseen events such as commodity price hikes, unanticipated dips in revenues, or a natural disaster like Hurricane Irma. Having an adequate reserve also demonstrates stability to the financial markets. As Pinellas has the lowest general revenue debt of any major Florida county, this stability enhances our ability to raise capital through bonding at a lower cost if required in the future.

The FY19 General Fund budget includes projected year-end reserves of $95.5M, or 15.3% of total revenues, which is consistent with the Board policy target of 15.0%. The


components of the General Fund reserves are Contingency, Encumbered Contracts, and Cash Flow /Disaster Response.

Contingency Reserve

The Contingency Reserve, which is budgeted at $31.2M in FY19, is an amount equal to 5.0% of revenues to be used for unanticipated revenue shortfalls or expenditures. For example, fuel costs and electricity rate increases have been highly volatile and often exceed normal inflation. Another example is the need for accrued leave payouts due to unanticipated retirements.

Encumbered Contracts Reserve

At any given time during the year, there are purchase orders and service contracts that have been approved and are subject to payment as work is completed or goods delivered. The $11.8M in the Encumbered Contracts Reserve for FY19 represents the average amount that was encumbered at month’s end for the 12-month period ending May 2018.

Cash Flow / Disaster Response Reserve

During the first two months of the fiscal year, expenditures exceed revenues because most of the property tax revenue is not received until December. Property tax revenue represents about 70.0% of the total General Fund revenue. As a high hazard coastal county, Pinellas needs to have Disaster Response Reserve funds on hand in case of an emergency such as a hurricane or other disaster. Reimbursement from the Federal Emergency Management Agency (FEMA) and the State, which usually cover only a portion of the costs, is not available at the beginning of a disaster and often is not received for many months or years after the event. The FY19 amount for the Cash Flow / Disaster Response reserve, $52.5M, exceeds one-twelfth of all General Fund revenue budgeted for the fiscal year.

Unincorporated Area Municipal Services Taxing Unit

(MSTU) Budget

MSTU Expenditures include both direct and indirect costs and consist of the following activities:

Sheriff’s Office Law Enforcement: The Sheriff provides law enforcement services (road patrol) to the unincorporated area. The Sheriff’s Office

determines the budget based on an analysis of the resources (patrol officers, vehicles, etc.) The methodology for this allocation was reviewed and revised


by an independent consultant in 2003. Historically, approximately one-third of the Sheriff’s law enforcement activity is dedicated to the MSTU.

Departments or Programs entirely dedicated to the MSTU: Several agenciesare engaged in providing services exclusively to the unincorporated area. Inthe FY19 Budget, these activities are building services, development reviewservices, code enforcement, surface water management, and lot clearing.

Departments or Programs partially dedicated to the MSTU: Departmentswhose services, and therefore costs, are allocated between countywide andMSTU activities include zoning services and Economic Incentive Grants forjob creation.

Activities associated with revenue collection: The budgets for the electedProperty Appraiser and Tax Collector are determined by statutory formulasthat spread their costs in proportion to the property tax and other revenue theyare responsible for supporting. Their budgets are approved by the StateDepartment of Revenue. After the fiscal year, any charges exceeding whatthese agencies actually require to operate are returned to the supported fundsin the same manner, proportionate to the property tax and other revenuecollected.

MSTU projects in the Capital Improvement Program (CIP) are not included in this summary, except for the transfer from the General Fund to the CIP Fund to support MSTU Road Projects. The following table summarizes the MSTU budget (excluding reserves):

Program Fund FY18

Revised Budget

FY19 Budget

Sheriff General 45,550,700 53,711,570 Surface Water Surface Water 23,153,190 23,969,040 Building Permits Building Services 9,696,430 8,526,760 Development Review Services General 3,173,170 2,988,770 Code Enforcement General 2,575,450 2,615,940 Planning/Economic Development General 1,366,790 1,522,590

Local Road Program General & Capital Projects 650,000 650,000

MSTU Projects General 427,000 420,000 Tax Collector & Property Appraiser Fees

General & Surface Water 1,353,200 1,407,930

Total $87,945,930 $95,812,600


FUND FORECASTS UPDATE

The Fund Forecasts Update portion of the FY19 Budget Message describes the changes in the six-year forecasts for 10 of the County’s major funds:

• General Fund

• Tourist Development Council Fund

• Transportation Trust Fund

• Capital Projects Fund

• Emergency Medical Services Fund

• Airport Fund

• Water Funds

• Sewer Funds

• Solid Waste Funds

• Surface Water Fund

This section is presented in two parts:

• Changes to Key Forecast Assumptions discusses the most significant changes to the basic assumptions used in preparing the forecast as compared to the assumptions in the February document.

• Updated Individual Fund Forecasts and Forecast Pro-Formas summarizes the impact of the changes in assumptions and the FY19 Budget on the long-term outlook for each fund, and presents the major assumptions and the revenue and expenditure forecast for the fund for the forecast period.

Changes to Key Forecast Assumptions In February 2018, a comprehensive forecast for fiscal years 2019 through 2024 was presented to the Board of County Commissioners as an initial step in the FY19 budget preparation process. This document assessed the long-term financial health of the County’s funds, and provided the context for making decisions in view of their impact on future revenues and expenditures. As in February, the current consensus of leading economists anticipates a sustainable recovery and moderate inflation and does not include an economic downturn. We have not attempted to project significant future events such as recessions, oil embargos, or natural disasters. In establishing revenue and expenditure assumptions, we reviewed data and forecasts from a variety of economists, government agencies, industry associations, and other sources. In particular, we referenced the State of Florida’s Revenue Estimating Conferences. The State utilizes a professional, nonpartisan consensus process involving the Legislature, the


FUND FORECASTS UPDATE

Governor's Office, and the State's Division of Economic and Demographic Research in developing national and state economic forecasts that are used in all state planning and budgeting actions. The current Conference projections end at FY25. The projections are available online at http://edr.state.fl.us/Content/conferences/index.cfm We also referenced federal agencies such as the Bureau of Labor Statistics, the Census Bureau, the Congressional Budget Office, and several Federal Reserve banks; as well as, private research firms and educational institutions. County department and agency staff provided valuable input and review of the assumptions to help ensure that they are reasonable, consistent, and reflect the best judgment of those most familiar with the subject areas.

Revised Revenue Assumptions Property Taxes – General Fund and Emergency Medical Services (EMS) Fund Countywide taxable values in the General Fund increased by 6.2% in FY15, 6.4% in FY16, 7.2% in FY17, and 8.0% in FY18. The February forecast anticipated an increase in Countywide taxable values of 6.0% in FY19. The actual increase certified by the Property Appraiser for FY19 is 8.0% in the General Fund and 8.6% in the EMS Fund. The revised forecast maintains the assumption of annual tax base growth between 3.5% and 5.5% through FY24.

Change in Taxable Values – Countywide – General Fund

FY19 FY20 FY21 FY22 FY23 FY24

Forecast 6.0% 5.5% 4.5% 4.0% 3.5% 3.5%

Budget 8.0% 5.5% 4.5% 4.0% 3.5% 3.5%

The General Fund unincorporated area (MSTU) taxable values had been projected to increase by 5.0% in FY19. The actual increase for FY19 is 6.1%. For the remainder of the forecast period, MSTU taxable values are projected to increase at a rate 0.5% lower than the countywide increase, the same assumption as the February forecast.

Updated Individual Fund Forecasts and Forecast Pro-Formas

The following pages present the long-term outlook for each of the major funds. A description of the fund and a summary of the forecast are followed by the major assumptions, as well as, a detailed revenue and expenditure forecast for the fund for the forecast period.


http://edr.state.fl.us/Content/conferences/index.cfm

GENERAL FUND

Description The General Fund includes the primary governmental functions of the County that are not completely supported by dedicated resources. These activities include, but are not limited to, Sheriff’s law enforcement, detention, and corrections; human services; emergency management and communications; parks and leisure services; and the operations of the Property Appraiser, Tax Collector, and Supervisor of Elections. The General Fund includes operations for both countywide functions and the unincorporated area. These segments are tracked separately within the fund. The unincorporated area is commonly referred to as the MSTU (Municipal Services Taxing Unit). MSTU expenditures are about 9.1% of the fund’s total expenditures (net of reserves). Summary The General Fund encompasses the principal governmental activities of the County that are not primarily supported by dedicated revenues or by user fees. The four main external revenue sources for the General Fund are Property Taxes, State Shared Half-Cent Sales Taxes, State Revenue Sharing, and Communications Services Taxes. There has been one significant change to the General Fund forecast as presented in February 2018. At that time, taxable values were anticipated to increase by 6.0% countywide and by 5.0% for the MSTU, in FY19. The actual increases certified by the Property Appraiser for the FY19 Budget are 8.0% for countywide taxable values and 6.1% for MSTU taxable values. Since property taxes are about two-thirds of total General Fund revenue, this had a positive impact on the budget, and therefore the forecast. The forecast projects that the General Fund is balanced throughout the forecast period. However, the potential additional homestead exemption to be considered by voters statewide in November 2018 would yield an estimated $19.3M annual reduction in property tax revenues starting in FY20.


GENERAL FUND

$550

$575

$600

$625

$650

$675

$700

$725

$750

$775

FY19 FY20 FY21 FY22 FY23 FY245%

10%

15%

20%

25%

30%

Mil

lio

ns

General Fund Forecast FY19 - FY24

RESERVES% TOTAL REVENUES EXPENDITURES


GENERAL FUND FORECAST

Fund 0001

Forecast Assumptions FY20 FY21 FY22 FY23 FY24

REVENUES

Property Taxes - Countywide 5.5% 4.5% 4.0% 3.5% 3.5%

Property Taxes - MSTU 5.0% 4.0% 3.5% 3.0% 3.0%

Half Cent Sales Tax 3.5% 3.5% 2.5% 2.5% 2.5%

Revenue Sharing 3.5% 3.5% 2.5% 2.5% 2.5%

Communications Svc Tax 0.0% 0.0% 0.0% 0.0% 0.0%

Grants 2.0% 2.0% 2.0% 2.0% 2.0%

Interest 2.2% 2.5% 2.5% 2.5% 2.5%

Charges for Services 2.4% 2.2% 2.5% 2.4% 2.5%

Transfers from Other Funds 0.0% 0.0% 0.0% 0.0% 0.0%

Other revenues 2.0% 2.0% 2.0% 2.0% 2.0%

EXPENDITURES

Personal Services 4.2% 4.2% 4.5% 4.3% 4.3%

Operating Expenses 2.4% 2.2% 2.5% 2.4% 2.5%

Capital Outlay 2.4% 2.2% 2.5% 2.4% 2.5%

Grants & Aids 2.4% 2.2% 2.5% 2.4% 2.5%

Projected Economic Conditions / Indicators:

Consumer Price Index, % change 2.4% 2.2% 2.5% 2.4% 2.5%

FL Per Capita Personal Income Growth 1.7% 1.1% 0.9% 0.7% 0.7%

Estimated New Construction % of tax base 1.0% 1.0% 1.0% 1.0% 1.0%


GENERAL FUND FORECAST

Fund 0001

(in $ millions) Actual Budget Estimated Budget Estimated Estimated Estimated Estimated Estimated Estimated

FY17 FY18 FY18 FY19 FY19 FY20 FY21 FY22 FY23 FY24

BEGINNING FUND BALANCE 123.9 109.7 116.4 99.4 99.4 109.6 122.3 136.2 152.5 167.4

REVENUES

Property Taxes -Countywide 340.0 368.9 372.8 398.0 398.0 419.9 438.8 456.3 472.3 488.8 Property Taxes - MSTU 32.8 35.1 35.5 37.2 37.2 39.1 40.6 42.0 43.3 44.6 Half Cent Sales Tax 45.5 46.4 47.3 46.1 46.1 47.7 49.4 50.6 51.9 53.2 Revenue Sharing 18.6 18.9 19.1 18.5 18.5 19.1 19.8 20.3 20.8 21.3 Communications Svc Tax 9.4 8.7 9.4 8.6 8.6 8.6 8.6 8.6 8.6 8.6 Grants (fed/state/local) 8.0 9.2 9.5 10.4 10.4 10.6 10.8 11.0 11.3 11.5 Interest 1.5 2.3 2.3 1.4 1.4 2.4 3.1 3.4 3.8 4.2 Charges for Services 46.5 49.9 49.3 59.4 59.4 61.0 62.3 63.7 65.1 66.6 FEMA Reimbursement - Irma - - 4.6 16.0 16.0 1.6 - - - - FEMA Reimbursement - Hermine - - - - - 1.0 - - - - Other revenues 52.6 41.6 36.1 28.5 28.5 30.3 31.1 31.9 32.8 33.7 Adjust Property Taxes to 96.0% 4.6 4.8 5.0 5.2 5.4 5.6 Adjust Major Revenue to 98.0% 4.6 4.7 4.9 5.0 5.1 5.2 Adjust Other Revenue to 97.0% 0.9 0.6 0.7 0.7 0.7 0.7

TOTAL REVENUES 554.9 581.0 585.9 624.1 634.1 651.5 675.0 698.9 721.1 744.0

% vs prior year 4.7% 5.6% 7.4% 8.2% 2.7% 3.6% 3.5% 3.2% 3.2%

TOTAL RESOURCES 678.8 690.7 702.3 723.5 733.5 761.1 797.3 835.1 873.6 911.4

EXPENDITURES

Personal Services 74.4 86.1 82.2 89.8 89.8 93.6 97.5 101.9 106.3 110.8 Operating Expenses 120.0 130.0 127.7 139.0 139.0 142.2 145.2 148.9 152.4 156.2 Capital Outlay 1.9 3.6 3.1 3.3 3.3 3.4 3.5 3.5 3.6 3.7 Grants & Aids 21.3 25.4 23.2 26.8 26.8 28.3 29.9 28.9 29.6 30.5 Transfers 329.7 341.5 340.5 356.9 356.9 370.0 383.7 398.2 413.3 430.1 Debt Service 5.8 5.7 5.7 5.5 5.5 5.5 5.5 5.5 5.5 5.5 Hurricane Irma Expenses 5.7 - 16.3 - - - - - - - Hurricane Hermine Expenses - - - 1.1 1.1 - - - - - BP Settlement Funds* 1.6 5.0 2.7 2.5 2.5 - - - - - Expenditure Lapse 2.0% ** - - - - (4.0) (4.1) (4.2) (4.3) (4.4) (4.6)

Non-recurring Transfers to CIP 2.0 1.5 1.5 3.1 3.1 - - EXPENDITURES 562.4 598.8 602.9 628.0 624.0 638.8 661.1 682.6 706.2 732.3

% vs prior year 6.5% 7.2% 4.9% 3.5% 2.4% 3.5% 3.2% 3.5% 3.7%

ENDING FUND BALANCE 116.4 91.9 99.4 95.5 109.6 122.3 136.2 152.5 167.4 179.1

Ending balance as % of Revenue 21.0% 15.8% 17.0% 15.3% 17.3% 18.8% 20.2% 21.8% 23.2% 24.1%

TOTAL REQUIREMENTS 678.8 690.7 702.3 723.5 733.5 761.1 797.3 835.1 873.6 911.4

REVENUE minus EXPENDITURES (7.5) (17.8) (17.0) (3.9) 10.2 12.7 13.9 16.3 14.9 11.7 (NOT cumulative)

** Expenditure lapse is calculated on Personal Services, Operating Expenses, and Capital Outlay only.* BP Settlement funds were received in FY15, and projects were approved by the BCC in December 2016. Funding is shown as an expenditure in FY17 through FY19 for ongoing projects.

FORECAST


TOURIST DEVELOPMENT TAX FUND

Description The Tourist Development Tax Fund accounts for the 6.0% tourist development tax (i.e., bed tax) on rents collected for temporary lodgings. This tax was initially approved by a voter referendum in 1978 as a 2.0% tax to promote tourism in Pinellas County. Over the years, the tax has been raised to help fund beach renourishment projects, contribute to tourist related capital projects throughout the County, and to give additional promotions, marketing, and advertising resources to the Pinellas County Convention and Visitors Bureau. The tax was raised to the current level on January 1, 2016. The Fund supports the Convention & Visitors Bureau (CVB), serving as Visit St. Pete/Clearwater, through the collection of the tourist development tax (TDT). The bed tax is used to enhance the County’s economy by increasing tourism and direct visitor expenditures through marketing, promoting, and supporting the destination. Summary The Tourist Development Tax Fund is funded by the tourist development tax revenue that is sensitive to general economic conditions. Tourist development tax revenue has been steadily improving since spring 2010 and has seen record-setting revenue for the past six years. Tourist development tax revenue is estimated to grow by 16.0% in FY18 compared to FY17. Revenue is projected to increase by another 4.0% in FY19, and 3.5% annually from FY20 – FY24. Expenditures are projected to increase by 83.3% in FY18 as the CVB Capital Projects program added five new projects, in addition to their previous commitments to the City of Clearwater Spring Training facility and The Dali Museum in St. Petersburg.

FY18 Capital Project Program

Project FY18 Budget

Clearwater Marine Aquarium $ 13,000,000

City of Clearwater - Ruth Eckerd Hall $ 2,750,000

American Craftsman Museum $ 2,000,000

City of Clearwater - Countryside Sports Complex $ 950,000

City of Clearwater - Spring Training $ 587,650

The Dali Museum $ 500,000

City of Clearwater - Eddie C. Moore Softball Complex $ 495,000

Total $ 20,282,650

In FY19, expenditures exceed revenues as accumulated reserves for capital projects are used to meet the commitments made by the Board of County Commissioners (BCC) in FY17 and FY18. The FY19 Budget includes $16.1M for renovations at the Toronto Blue Jays Spring Training Facility in Dunedin. Revenues exceed expenditures from FY20 to FY24 as some of those previous commitments expire and capital reserves begin to accumulate once again. Adjustments will be made if revenues fail to meet expectations. The fund maintains operating reserves above the 15.0% target throughout the forecast period. Additional capital reserves are held within the fund and can be used by the BCC to fund projects that will benefit the economy of Pinellas County and comply with allowable use of TDT.


TOURIST DEVELOPMENT TAX FUND

0%

20%

40%

60%

80%

100%

120%

140%

160%

180%

200%

$30

$35

$40

$45

$50

$55

$60

$65

$70

$75

$80

$85


Mil

lio

ns

Tourist Development Tax Fund Forecast FY19 - FY24

Ending balance as % of Revenue TOTAL REVENUES EXPENDITURES


TOURIST DEVELOPMENT TAX FUND FORECAST

Fund 1040


REVENUES

Tourist Development Taxes 3.5% 3.5% 3.5% 3.5% 3.5%

Interest 2.2% 2.5% 2.5% 2.5% 2.5%

Other revenues 2.0% 2.0% 2.0% 2.0% 2.0%

EXPENDITURES



Advertising Expense 2.4% 2.2% 2.5% 2.4% 2.5%

Capital Outlay 2.4% 2.2% 2.5% 2.4% 2.5%





TOURIST DEVELOPMENT TAX FUND FORECAST

Fund 1040

(in $ thousands) Actual Budget Estimated Budget Estimated Estimated Estimated Estimated Estimated Estimated


BEGINNING FUND BALANCE 28,775.7 49,007.3 51,013.5 54,263.6 54,263.6 40,463.6 47,053.7 57,127.1 83,318.7 111,627.7

REVENUES

Tourist Development Taxes @ 95.0% 54,787.3 55,914.1 60,325.0 62,738.9 62,738.9 64,934.8 67,207.5 69,559.7 71,994.3 74,514.1

Interest 272.2 933.9 646.0 813.0 813.0 890.2 1,176.3 1,428.2 2,083.0 2,790.7

Other revenues 713.8 535.1 511.9 547.4 547.4 558.3 569.5 580.9 592.5 604.4

Adjust Tax Revenues to 100.0% - - 3,175.0 - 3,302.0 3,417.6 3,537.2 3,661.0 3,789.2 3,921.8

Adjust other Revenues to 100.0% - - 60.9 - 28.8 29.4 30.0 30.6 31.2 31.8

TOTAL REVENUES 55,773.3 57,383.1 64,718.8 64,099.3 67,430.2 69,830.3 72,520.5 75,260.4 78,490.2 81,862.8

% vs prior year 2.9% 16.0% 11.7% 4.2% 3.6% 3.9% 3.8% 4.3% 4.3%

TOTAL RESOURCES 84,549.0 106,390.4 115,732.3 118,362.9 121,693.8 110,293.9 119,574.3 132,387.5 161,808.9 193,490.5

EXPENDITURES

Personal Services 3,844.6 4,912.0 4,672.3 5,430.3 5,430.3 5,658.4 5,896.0 6,161.3 6,426.3 6,702.6

Operating Expenses 13,841.8 16,281.4 17,512.3 18,753.0 18,519.6 18,964.1 19,381.3 19,865.8 20,342.6 20,851.2

Advertising Expense 10,239.6 15,064.9 13,646.7 15,132.8 15,132.8 15,496.0 15,836.9 16,232.8 16,622.4 17,038.0

Capital Outlay - Operating 5.0 21.1 62.1 35.3 35.3 36.5 37.8 39.1 40.5 41.9

Transfer - Tax Collector1

536.0 633.1 633.1 666.3 666.3 686.3 706.9 728.1 749.9 772.4

Transfer - Beach Renourishment 3,980.3 4,659.5 4,659.5 5,228.2 5,228.2 5,411.2 5,600.6 5,796.6 5,999.5 6,209.5

Capital Spending Program - 19,195.0 19,195.0 34,900.0 35,130.0 15,900.0 13,900.0 - - -

Capital Outlay - Dali Museum 500.0 500.0 500.0 500.0 500.0 500.0 500.0 - - -

Capital Outlay - Clearwater

Spring Training Facility 587.6 587.7 587.7 587.7 587.7 587.7 587.7 244.9 - -

EXPENDITURES 33,535.5 61,854.7 61,468.7 81,233.6 81,230.2 63,240.2 62,447.2 49,068.7 50,181.2 51,615.6

% vs prior year 84.4% 83.3% 31.3% 32.1% -22.1% -1.3% -21.4% 2.3% 2.9%

ENDING FUND BALANCE 51,013.5 44,535.7 54,263.6 37,129.3 40,463.6 47,053.7 57,127.1 83,318.7 111,627.7 141,874.9


TOTAL REQUIREMENTS 84,549.0 106,390.4 115,732.3 118,362.9 121,693.8 110,293.9 119,574.3 132,387.5 161,808.9 193,490.5

REVENUE minus EXPENDITURES 22,237.8 (4,471.6) 3,250.1 (17,134.3) (13,800.0) 6,590.1 10,073.3 26,191.7 28,308.9 30,247.2

(NOT cumulative)

1) The Transfer for Tax Collector services in FY19 reflects a recovery formula based on actual annual cost. It increases 3.0% per year in the forecast for anticipated increases in future personal services and operating expenses.

FORECAST (@100% Revenue)


TRANSPORTATION TRUST FUND

Description The County Transportation Trust Fund is a special revenue fund required by Florida Statute 336.022 to account for revenues and expenditures used for the operation and maintenance of transportation facilities and associated drainage infrastructure. Activities include road and right-of-way maintenance (e.g., patching, mowing), bridge maintenance and operation, traffic engineering, traffic signal operation including Advanced Traffic Management System/Intelligent Transportation Systems (ATMS/ITS), traffic control signage and striping, sidewalk repair and construction, and maintenance of ditches, culverts and other drainage facilities. Resources to support these activities are provided from fuel taxes collected and distributed on a shared basis to all Florida Counties by the State of Florida, and local option fuel taxes levied by the County. Two local option taxes have been imposed by the Board of County Commissioners. The first is a one cent levy (referred to by statute as the Ninth Cent) that began January 2007. It is dedicated to the installation, operation, and maintenance of advanced technological traffic signal and messaging systems (ATMS/ITS). The other local levy is the Six Cent Local Option Fuel Tax (LOFT) per gallon tax that is shared by interlocal agreement between the County and all municipalities within Pinellas County. The County’s share of collections is 60.0% of total receipts, and the municipalities receive portions of the remaining 40.0%. Summary The Transportation Trust Fund is primarily funded by state and local fuel taxes. Revenue is projected to show a gradual incline but not keep pace with inflationary increases for expenditures in this fund. The growth of revenue is limited by more efficient cars and fuel conservation efforts, as well as restrictions imposed by State law that do not allow indexing fuel taxes for inflation. The forecast presented in February 2018 indicated that the Transportation Trust Fund ending fund balance would decline from 99.2% in FY19 to 43.4% in FY24; however, the current forecast indicates the ending fund balance would decline from 44.3% in FY19 to -56.0% in FY24. In FY19, Personal Services increased by $1.1M, primarily due to positions added for the implementation of the Enterprise Asset Management project and inflationary increases. Additionally, the FY19 Budget includes non-recurring funding of $15.7M, primarily consisting of transfers from the Transportation Trust Fund to the Capital Projects Fund of $10.6M for resurfacing local roads, bridge rehabilitation, and ATMS/ITS improvements; and operating expenses of $4.8M for LED street light replacements and sidewalk repairs, drawing down the fund balance. The remaining fund balance is used each year to offset the variance through FY21. Future actions to consider are transfers from the General Fund, imposition of additional local option fuel taxes (beyond the current amounts), or reductions in current service levels.


TRANSPORTATION TRUST FUND


TRANSPORTATION TRUST FUND FORECAST

Fund 1001


REVENUES

Ninth Cent Fuel Tax 1.3% 1.4% 1.3% 1.2% 1.1%

State Shared Fuel Taxes 1.3% 1.4% 1.3% 1.2% 1.1%

Local Option Fuel Taxes 1.3% 1.4% 1.3% 1.2% 1.1%

Interest 2.2% 2.5% 2.5% 2.5% 2.5%

Other revenues 2.0% 2.0% 2.0% 2.0% 2.0%

EXPENDITURES



Capital Outlay 2.4% 2.2% 2.5% 2.4% 2.5%

Grants & Aids 2.4% 2.2% 2.5% 2.4% 2.5%





TRANSPORTATION TRUST FUND FORECAST

Fund 1001



BEGINNING FUND BALANCE 31,822.5 33,327.3 35,547.7 33,081.5 33,081.5 14,521.2 7,159.7 2,009.9 (4,077.6) (11,043.3)

REVENUES

Ninth Cent Fuel Tax @ 95% 4,153.7 4,109.9 3,969.7 4,021.3 4,021.3 4,073.5 4,130.6 4,184.3 4,234.5 4,281.0

State Shared Fuel Taxes @ 95% 10,682.9 10,298.5 10,250.7 10,384.0 10,384.0 10,519.0 10,666.2 10,804.9 10,934.6 11,054.8

Local Option Fuel Tax @ 95% 13,859.0 13,717.7 13,228.2 13,400.1 13,400.1 13,574.3 13,764.4 13,943.3 14,110.6 14,265.9

Interest 224.7 257.1 304.0 104.5 110.0 319.5 179.0 50.2 - -

Other revenues 2,390.5 2,302.4 2,299.4 2,325.1 2,325.1 2,371.6 2,419.0 2,467.4 2,516.7 2,567.1

FDOT Grant - - - 1,000.0 1,000.0 - - - - -

Adjust Fuel Taxes to 100% - - 1,444.7 - 1,463.4 1,482.5 1,503.2 1,522.8 1,541.0 1,558.0

Adjust Other Revenue to 98.0% - - 72.6 - 73.4 74.9 76.4 77.9 79.5 81.1

TOTAL REVENUES 31,310.8 30,685.6 31,569.2 31,234.9 32,777.3 32,415.2 32,738.8 33,050.8 33,416.9 33,807.9

% vs prior year 0.1% 0.8% 3.8% -1.1% 1.0% 1.0% 1.1% 1.2%

TOTAL RESOURCES 63,133.3 64,013.0 67,117.0 64,316.5 65,858.8 46,936.4 39,898.5 35,060.7 29,339.3 22,764.5

EXPENDITURES


Operating Expenses * 11,078.7 14,627.1 14,504.7 15,437.0 15,437.0 15,807.5 16,155.2 16,559.1 16,956.5 17,380.4

Capital Outlay 708.8 300.9 396.1 152.8 152.8 156.5 159.9 163.9 167.9 172.0

Grants & Aids 33.5 37.5 37.5 37.5 37.5 38.4 39.3 40.2 41.2 42.2

Full Cost Allocation 2,096.4 2,474.2 2,474.2 2,929.7 2,929.7 2,994.2 3,069.0 3,145.7 3,224.4 3,305.0

Transfers to Capital Funds - Ninth Cent 1,598.6 1,700.0 1,700.0 6,000.0 6,000.0 1,700.0 1,700.0 1,700.0 1,700.0 1,700.0

Non-recurring expenditures - - - 5,106.7 5,106.7 1,000.0 - - - -

Non-recurring Transfers to Capital Fund - - - 6,250.0 6,250.0 2,000.0 - - - -

Expenditure Lapse 3.0% ** - - - - (959.2) (991.1) (1,023.1) (1,059.4) (1,095.4) (1,133.2)

TOTAL EXPENDITURES 27,585.6 34,447.0 34,035.4 52,296.9 51,337.7 39,776.7 37,888.5 39,138.4 40,382.6 41,688.2

% vs prior year 5.2% 31.3% 23.4% 51.8% 50.8% -22.5% -4.7% 3.3% 3.2% 3.2%

ENDING FUND BALANCE 35,547.7 29,566.0 33,081.5 12,019.6 14,521.2 7,159.7 2,009.9 (4,077.6) (11,043.3) (18,923.7)

ASSUMING NO ACTION TAKEN TO

RESOLVE SHORTFALLS

Ending balance as % of Revenue 113.5% 96.4% 104.8% 59.7% 44.3% 22.1% 6.1% -12.3% -33.0% -56.0%


REVENUE minus EXPENDITURES 3,725.2 (3,761.3) (2,466.2) (21,061.9) (18,560.4) (7,361.5) (5,149.8) (6,087.6) (6,965.7) (7,880.3)

(NOT cumulative)

* Operating Expenses net of Full Cost Allocation

** Expenditure lapse is calculated on Personal Services, Operating Expenses, Capital Outlay

FORECAST (@100%)


CAPITAL PROJECTS FUND Description The Capital Projects Fund is used to account for all governmental capital projects throughout the County. Such projects include roads, bridges, drainage, beach nourishment, park development, and construction of facilities necessary to provide County services. Summary This Fund’s primary revenue source is the “Penny for Pinellas” (Penny) one-percent local discretionary sales surtax. The Penny has been approved for ten-year periods since 1990, and was approved again in November 2017 for the period January 1, 2020, thru December 31, 2029, (Penny IV) by 83% of the voters. As a sales tax, the Penny is sensitive to general economic conditions. Penny tax revenues are predicted to increase gradually during the forecast period matching general economic growth. Penny revenue is projected to increase by 4.0% in FY19, 3.5% in FY20 and 2.5% annually starting in FY21. In FY19 and FY20, expenditures exceed revenues due to project schedules. Beginning in FY21 and continuing through the remainder of the forecast, revenues are shown to exceed expenditures. With the renewal of the Penny last November, the County is working on developing the overall Penny program; therefore, the majority of the Penny funded projects have not yet been approved for appropriation. The FY19 budget and forecast does include several critical projects identified for Penny IV, as well as recurring projects such as resurfacing, sidewalks, and parks improvements. The forecast also includes projects that are not Penny funded such as Advanced Traffic Management Systems and Coastal Management projects. The County has adopted a “portfolio” approach to Capital Improvement Projects. All departments are required to view their projects in a systemic and holistic manner. Projects will be prioritized that can provide the County with multiple benefits; for example, that will improve drainage, reduce stormwater/wastewater overflows, and provide infrastructure to support economic development. County staff and administration are working on a process improvement for prioritizing projects and managing projects to enhance output, reporting, and decision support.


CAPITAL PROJECTS FUND

$0.0

$50.0

$100.0

$150.0

$200.0

$250.0


Mil

lio

ns

Capital Projects Fund Forecast FY19 - FY24

Revenues Expenditures


CAPITAL PROJECTS FUND FORECAST

Fund 3001

Forecast Assumptions FY19 FY20 FY21 FY22 FY23 FY24

REVENUES

Infrastructure Sales Tax 4.0% 3.5% 2.5% 2.5% 2.5% 2.5%

Transfer from TDC Fund 4.0% 3.5% 3.5% 3.5% 3.5% 3.5%

Interest Rate 1.6% 1.6% 1.6% 1.6% 1.6% 1.6%

Other revenues 2.0% 2.0% 2.0% 2.0% 2.0% 2.0%


Consumer Price Index, % change 2.2% 2.2% 2.2% 2.2% 2.2% 2.2%


CAPITAL PROJECTS FUND FORECAST

Fund 3001




REVENUES

Infrastructure Sales Tax (Penny for

Pinellas) 94,950.9 93,804.9 98,749.0 97,564.0 102,698.9 106,293.4 108,950.7 111,674.5 114,466.4 117,328.0

Grants 5,387.7 27,686.1 20,455.8 20,829.9 20,829.9 10,718.6 4,860.8 3,622.5 7,126.5 1,591.0

Ninth Cent Gas Tax (Transfer from

Transportation Trust Fund) 1,598.6 1,700.0 1,700.0 6,000.0 6,000.0 1,700.0 1,700.0 1,700.0 1,700.0 1,700.0

Transportation Impact Fees (from Special

Revenue Fund) 2,756.8 - -

Multi-Modal Impact Fees 1,226.2 1,226.2 1,869.2 1,869.2 1,547.7 1,547.7 1,547.7 1,547.7 1,547.7

Transfer from General Fund 2,650.0 2,750.0 2,750.0 3,730.4 3,730.4 650.0 650.0 650.0 650.0 650.0

Transfer from TDC Fund 3,980.3 4,659.5 4,659.5 5,228.2 5,228.2 5,411.2 5,600.6 5,796.6 5,999.5 6,209.5

Transfer from Airport Fund - 950.0 950.0 -

Transfer from LOFT (Transportation Trust

Fund) - - 6,250.0 6,250.0 2,000.0

Trust & Agency Accounts - -

Compensation for Loss 903.1 - - - - - - - -

Interest @ 95% 1,254.9 879.3 925.6 975.9 1,027.3 558.6 776.6 1,413.5 2,274.0 2,310.3

Interest Adjusted to 97% - 20.5 11.2 15.5 28.3 45.5 46.2

Other revenues (176.2) 950.0 950.0 920.6 969.0 988.4 1,008.1 1,028.3 1,048.9 1,069.9

TOTAL REVENUES 113,306.1 134,606.0 132,366.1 143,368.1 148,623.4 129,879.1 125,110.1 127,461.4 134,858.4 132,452.6

% vs prior year -5.4% 3.7% 16.8% 6.5% 12.3% -12.6% -3.7% 1.9% 5.8% -1.8%

TOTAL RESOURCES 264,748.0 253,604.8 252,278.1 242,081.9 247,337.3 159,162.2 139,132.1 169,273.0 225,429.4 287,657.0

EXPENDITURES

Capital Projects 138,886.0 225,050.1 153,564.3 218,054.2 218,054.2 145,140.2 97,320.6 78,702.0 70,225.0 55,979.0

Transfer to General Fund 5,000.0

Transfer to BTS Fund 950.0


% vs prior year 105.8% 5.2% 5.7% -3.2% 29.6% -50.2% -49.1% -23.7% -12.1% -25.4%


Ending balance as % of Resources 45.3% 11.3% 39.1% 9.9% 11.8% 8.8% 30.1% 53.5% 68.8% 80.5%


REVENUE minus EXPENDITURES (31,529.9) (90,444.1) (21,198.2) (74,686.1) (69,430.8) (15,261.1) 27,789.5 48,759.4 64,633.4 76,473.6

(NOT cumulative)

net recurring rev- exp (31,529.9) (90,444.1) (21,198.2) (74,686.1) (69,430.8) (15,261.1) 27,789.5 48,759.4 64,633.4 76,473.6

Note: Penny IV projects pending approval.



EMERGENCY MEDICAL SERVICE FUND

Description The Emergency Medical Service (EMS) Fund is a special revenue fund established by referendum in 1980, which allows up to 1.5 mills to be levied annually on a countywide basis to finance the operation of a comprehensive countywide emergency medical service system. This system provides advanced life support, emergency medical response, and transport services to all residents and visitors of Pinellas County. The County maintains EMS contracts with 18 fire service agencies (first responders) and one ambulance provider (Paramedics Plus, operating in Pinellas County under the trade name “Sunstar”). The EMS System is funded by a combination of property taxes and ambulance user fees. The ambulance user fees support the ambulance contractual expenditures, and property taxes support the first responder expenditures. The EMS system was established by referendum in 1980 by the Special Act (Chapter 80-585, Laws of Florida) that created the EMS Authority as a Dependent Special District. In 1988, Pinellas County Ordinance 88-12 solidified the current EMS system design. The Fiscal Policy guidelines within Ordinance 88-12 state that the Board of County Commissioners (BCC), sitting as the Emergency Medical Services Authority, directs the following fiscal policy guidelines that govern the financial operations of the County’s EMS system: (a) to establish sound business controls and long-term cost containment incentives throughout the County EMS system; (b) to provide adequate funding to upgrade all EMS components to state-of-the-art levels, and to maintain that progress in future years; (c) to provide for long-term financial stability sufficient to sustain quality EMS operations far into the future; (d) to reduce the County EMS system’s excessive dependence upon local tax support by developing a more balanced approach to EMS funding; and (e) to provide the BCC with a wider range of EMS financing options than have been available in the past. Summary The forecast presented in February 2018 indicated that the EMS Fund would not be able to achieve its reserve target of 25.0% through FY24. However, due to higher than anticipated increases in taxable values, the fund is currently forecasted to achieve the 25.0% reserve level in FY21 and projected to increase to a level of 32.4% by FY24. The increased taxable values in conjunction with a continued focus on improving timely compensation collection for ambulance services and overall cost containment have greatly improved the fund’s health through the forecast period. The EMS Fund is sensitive to property values as it is funded by ad valorem (property) tax revenue collected from property owners countywide and ambulance user fee revenues. While the millage rate remained flat at 0.5832 from FY08 through FY11, and property values dropped, annual property tax revenue fell from $42.6M to $30.6M. Increasing deficits were covered with fund balance until accumulated reserves dropped to 25.0% in FY11. The BCC adopted a policy to reduce the target level for reserves from 33.0% to 25.0% in December 2011. With property values still falling, the millage rate was increased to 0.8506 in FY12 and to 0.9158 in FY13. Revenue increased enough to meet expenses and maintain the EMS Fund’s reserve above the 25.0% target. Since FY13, the millage rate has remained at 0.9158. Property values rose from FY14 through FY18, and with continued economic recovery, property tax revenue is projected to increase 8.6% in FY19.


EMERGENCY MEDICAL SERVICE FUND

The fund reserve is projected to improve to a level of 32.4% by FY24. Maintaining the 25.0% reserve without a future millage rate increase will be affected by: the ambulance service contract; changes in property values; potential changes to Medicare/Medicaid reimbursements; adjustments in future service agreements with the first responders; and the potential passage of the third homestead exemption that will go to statewide voter referendum in November 2018. If approved, the estimated revenue reduction would be $2.9M or a reduction of 4.2% starting in FY20. First responder contracts are currently funded based on actual first responder costs as defined in Board Resolution 09-38. Projected expenses for FY19 reflect the current negotiated agreements with the 18 providers. For FY19 through FY24, this forecast projects first responder expense growth at 3.5% reflecting the assumption for annual growth in the Tampa Bay Regional Consumer Pricing Index (CPI). The County negotiated a new ambulance service contract with Paramedics Plus for a 5-year term beginning FY16. Over the past two years, progress in containing costs, combined with better than anticipated growth in revenue, improved the outlook for the EMS Fund. Long term sustainability will require continued growth in revenue and diligent management of system costs.


EMERGENCY MEDICAL SERVICES FUND FORECAST

Fund 1006


REVENUES

Ad Valorem Revenue 5.5% 4.5% 4.0% 3.5% 3.5%

Ambulance Service Fees 4.5% 4.5% 4.5% 4.5% 4.5%

Ambulance Annual Members Fees 0.0% 0.0% 0.0% 0.0% 0.0%

Grant Revenue (EMS Trust Fund) 0.0% 0.0% 0.0% 0.0% 0.0%

Cty Off Fees (TC & PA) 1.0% 1.0% 1.0% 1.0% 1.0%

Interest 2.2% 2.5% 2.5% 2.5% 2.5%

EXPENDITURES



Operating Expenses-First Resp Med Supplies 3.0% 3.0% 3.0% 3.0% 3.0%

Capital Outlay 2.4% 2.2% 2.5% 2.4% 2.5%

Ambulance Contract 4.5% 3.0% 3.0% 3.0% 3.0%

Grants & Aids (First Responder Agmts) 3.5% 3.5% 3.5% 3.5% 3.5%



Regional Consumer Price Index, % change 2.9% 2.7% 3.0% 2.9% 3.0%



EMERGENCY MEDICAL SERVICES FUND FORECAST

Fund 1006




REVENUES

Ad Valorem Revenue 56,560.1 59,993.2 59,993.2 65,058.5 65,058.5 68,636.8 71,725.4 74,594.4 77,205.2 79,907.4 Ambulance Service Fees 55,359.5 54,329.8 54,329.8 56,792.3 56,792.3 59,348.0 62,018.6 64,809.5 67,725.9 70,773.6 Ambulance Annual Members Fees 223.8 207.4 211.0 190.0 190.0 190.0 190.0 190.0 190.0 190.0 Grant Revenue (EMS Trust Fund) 35.4 298.0 210.0 368.7 368.7 368.7 368.7 368.7 368.7 368.7 Cty Off Fees (TC & PA) 379.7 464.6 469.2 400.3 400.3 404.3 408.4 412.4 416.6 420.7 Interest 394.7 427.1 674.7 657.0 657.0 705.0 807.7 863.0 945.7 1,068.0 Refund of prior yrs exp 369.6 - 568.8 - - - - - - - FEMA Reimbursement (Hurricane Irma) - - - 544.9 544.9 - - - - - Other revenues 40.9 - 3.1 190.0 190.0 190.0 190.0 190.0 190.0 190.0

Adjust Tax Revenues to 96% - - 611.8 - 684.8 722.5 755.0 785.2 812.7 841.1 Adjust Ambulance Revenues to 100% - - 2,866.1 - 2,999.1 3,133.6 3,274.1 3,421.0 3,574.5 3,734.9

TOTAL REVENUES 113,363.6 115,720.1 119,937.7 124,201.8 127,885.7 133,698.9 139,738.0 145,634.4 151,429.4 157,494.5

% vs prior year 9.9% 15.9% 5.8% 7.3% 6.6% 4.5% 4.5% 4.2% 4.0% 4.0%TOTAL RESOURCES 144,360.7 148,658.1 153,407.8 156,588.4 160,272.3 165,743.6 172,046.0 180,155.7 189,259.0 200,214.2

EXPENDITURES

Personal Services 3,760.5 4,401.0 4,176.1 4,538.0 4,538.0 4,728.6 4,927.2 5,148.9 5,370.3 5,601.3 Operating Expenses 6,679.3 8,373.3 8,423.9 8,825.4 8,799.0 9,010.2 9,208.4 9,438.7 9,665.2 9,906.8 Operating Expenses - Ambulance

Contract (First Responder Medical Supplies)** 757.5 1,969.0 1,368.1 1,358.7 1,358.7 1,399.4 1,441.4 1,484.6 1,529.2 1,575.1 Capital Outlay * 874.2 1,961.9 1,144.4 1,740.3 1,740.3 1,782.0 1,821.3 1,866.8 1,911.6 1,959.4 Ambulance Contract 50,877.1 54,031.1 53,692.3 57,577.7 57,577.7 60,168.7 61,973.8 63,833.0 65,748.0 67,720.4 EMS Trust Fund Grant Expenditures 35.4 298.0 210.0 368.7 368.7 368.7 368.7 368.7 368.7 368.7 Storm Related Expense (Hurricane Irma) 622.7 - - - - - - - - - Grants & Aids (First Responder Agmts) 44,554.0 49,427.8 49,427.8 51,107.4 51,107.4 52,896.1 54,747.5 56,663.6 58,646.9 60,699.5 Grants & Aids (First Responder Capital)*** 1,113.0 812.5 812.5 800.0 800.0 1,037.5 900.0 1,300.0 1,000.0 1,040.0 Trfrs to PA & TC 1,635.0 1,798.9 1,766.0 1,937.7 1,937.7 2,044.3 2,136.3 2,221.7 2,299.5 2,380.0


% vs prior year 5.4% 20.3% 9.1% 4.2% 6.0% 4.1% 3.1% 3.5% 3.0% 3.2%ENDING FUND BALANCE 33,452.1 25,584.8 32,386.6 28,334.5 32,044.7 32,308.0 34,521.4 37,829.6 42,719.7 48,963.1

Ending balance as % of Expenditures 30.2% 20.8% 26.8% 22.1% 25.0% 24.2% 25.1% 26.6% 29.2% 32.4%TOTAL REQUIREMENTS 144,360.7 148,658.1 153,407.7 156,588.4 160,272.3 165,743.6 172,046.0 180,155.7 189,259.0 200,214.2

REVENUE minus EXPENDITURES (NOT cumulative) 2,455.0 (7,353.2) (1,083.5) (4,052.1) (341.8) 263.2 2,213.4 3,308.3 4,890.0 6,243.4

* Capital outlay for County EMS is inflated at the countywide assumption rate. ** Expenditures for First Responder Medical Supplies are reflecting lower in FY17 due to a cost reclassification.*** FY17 First Responder Capital includes a one-time allocation of $500,000 for the Water Rescue program. FY18 - FY24 Capital expenditures align with planned purchases that have been submitted by agencies.

FORECAST (@ 96% Ad Valorem Revenue and @100% Ambulance Revenue)


AIRPORT FUND

Description The Airport Revenue and Operating Fund is used to account for the self-supporting operations of the Airport. Of the Airport’s 2,000 acres, approximately half are dedicated to the airfield, terminal building, and car parking lots. The remaining acreage includes the 129-acre future planned development site (formerly the Airco Golf course); a 200-acre Airport Business Center; and leases to industrial, commercial, and governmental operations. All of the Airport property is designated as a Foreign Trade Zone. All activities necessary for airport operations (e.g. administration, operating, and maintenance expenses) are included in this fund. Airport capital improvements are also included and typically receive federal and state grant funding of up to 95.0% of costs, depending on the type of project. The Airport Revenue and Operating Fund is an enterprise fund that accounts for all revenues and expenditures at the Airport. This includes management of passenger and cargo airline operations, military, fire protection services, and general aviation, along with commercial and industrial airport property. The Airport is entirely self-supporting, meaning that no property tax dollars are used to support the operation of the airport. Summary There were some key changes to the forecast as presented in February 2018. The Capital Improvement Program (CIP) budget caused the largest variance due to the timing of capital projects. There was an increase in various expenditure accounts to support departmental operations. The forecast for the Airport Fund shows that the fund is balanced through the forecast period.

0%

10%

20%

30%

40%

50%

60%

70%

80%


$0

$10

$20

$30

$40

$50

$60

Mil

lio

ns

Airport Fund Forecast FY19 - FY24

Ending Balance as Percent of Revenue Revenues Expenditures


AIRPORT FUND FORECASTFund 4001

Forecast Assumptions FY20 FY21 FY22 FY23 FY24REVENUES

Airfield/Flight Lines 5.5% 2.5% 3.1% 3.5% 3.1%Rents/Leases/Concessions/CFC 2.0% 5.0% 5.0% 3.0% 3.0%Passenger Facility Charge (PFC 3.0% 3.0% 3.0% 3.0% 3.0%Interest 2.2% 2.5% 2.5% 2.5% 2.5%Other revenues 2.0% 2.0% 2.0% 2.0% 2.0%

EXPENDITURESPersonal Services 4.2% 4.2% 4.5% 4.3% 4.3%Operating Expenses 2.4% 2.2% 2.5% 2.4% 2.5%Capital Outlay 2.4% 2.2% 2.5% 2.4% 2.5%Grants & Aids 2.4% 2.2% 2.5% 2.4% 2.5%


Consumer Price Index, % change 2.4% 2.2% 2.5% 2.4% 2.5%FL Per Capita Personal Income Growth 1.7% 1.1% 0.9% 0.7% 0.7%


AIRPORT FUND FORECASTFund 4001

(in $ thousands) Actual Budget Estimated Budget Estimated Estimated Estimated Estimated Estimated EstimatedFY17 FY18 FY18 FY19 FY19 FY20 FY21 FY22 FY23 FY24


REVENUESAirfield/Flight Lines 4,170.7 3,481.0 4,291.1 4,018.9 4,018.9 4,239.9 4,345.9 4,480.6 4,637.4 4,781.2 Rents/Leases/Concessions 10,456.4 9,154.1 9,616.9 9,179.0 9,179.0 9,362.6 9,830.7 10,322.2 10,631.9 10,950.9 Grants-Operating 816.1 95.1 88.2 88.1 88.1 89.9 91.7 93.5 95.4 97.3 Customer Facility Charge (CFC) 2,291.3 1,710.0 2,600.0 2,700.0 2,700.0 2,754.0 2,891.7 3,036.3 3,127.4 3,221.2 Passenger Facility Charge (PFC) 4,435.6 3,800.0 3,949.2 3,964.4 3,964.4 4,083.3 4,205.8 4,332.0 4,461.9 4,595.8 Capital Contributions 18,466.3 11,187.2 8,046.6 12,896.2 12,896.2 8,749.0 11,749.0 3,372.0 12,360.0 13,789.0 FEMA Reimbursements - Irma - - - 179.4 179.4 Interest 325.0 651.9 595.9 566.1 566.1 514.9 500.8 345.2 484.9 589.1 Other revenues 15.7 1.9 - - 1.9 2.0 2.0 2.1 2.1 2.1 Adjust Operating Revenues to 100.0% - 688.3 680.1 708.8 740.1 763.5 786.6

TOTAL REVENUES 40,977.0 30,081.1 29,187.9 33,592.0 34,282.3 30,475.7 34,326.5 26,724.1 36,564.6 38,813.3

% vs prior year -26.6% -3.0% 15.1% 17.5% -11.1% 12.6% -22.1% 36.8% 6.2%

TOTAL RESOURCES 66,478.5 68,613.2 71,495.0 70,588.8 71,279.1 53,880.4 54,357.3 40,533.0 55,958.9 62,377.6

EXPENDITURESPersonal Services 4,963.6 5,474.8 5,601.6 5,841.8 5,841.8 6,087.2 6,342.8 6,628.2 6,913.3 7,210.5 Operating Expenses 4,700.0 6,695.4 6,312.5 7,859.3 7,859.3 8,048.0 8,225.0 8,430.6 8,633.0 8,848.8 Capital Outlay 159.0 215.3 227.3 334.0 334.0 342.0 349.5 358.3 366.9 376.0 Hurricane Irma 70.4 - 32.3 - Full Cost Allocation 617.2 626.0 626.0 583.2 583.2 597.2 610.3 625.6 640.6 656.6 Debt Service - - - - - - - - - - Non-recurring CIP expenditures 13,167.3 31,811.2 20,748.6 33,393.6 33,393.6 18,920.0 25,170.0 5,250.0 16,000.0 18,810.0 Transfer to Other Fund(s) 400.0 950.0 950.0 - - - - - - Expenditure Lapse 1% * (137.4) (144.8) (149.2) (154.2) (159.1) (164.4)

Supplemental AppropriationsPotential Issues:


% vs prior year 20.4% 43.3% 4.9% 38.8% -29.3% 19.8% -47.9% 53.2% 10.3%




REVENUE minus EXPENDITURES 16,899.6 (15,691.6) (5,310.4) (14,419.9) (13,592.1) (3,373.8) (6,222.0) 5,585.6 4,170.0 3,075.7

note: non-recurring CIP expenditures 13,167.3 31,811.2 20,748.6 33,393.6 33,393.6 18,920.0 25,170.0 5,250.0 16,000.0 18,810.0 non-recurring revenue (capital contributions) (22,901.8) (14,987.2) (11,995.8) (16,860.5) (16,860.5) (12,832.3) (15,954.8) (7,704.0) (16,821.9) (18,384.8) net recurring rev- exp 7,165.1 1,132.4 3,442.4 2,113.2 2,940.9 2,713.9 2,993.2 3,131.6 3,348.1 3,500.9

* Expenditure lapse is calculated on Personal Services, Operating Expenses and Capital Outlay. Total Requirements do not include OPEB annual expense or OPEB cumulative liability as reflected in GAAP financial statements. These amounts are shown below.

OPEB annual expense 274.6 287.0 287.0 287.0 287.0 287.0 287.0 287.0 287.0 287.0 OPEB cumulative (long-term liability) 2,977.5 3,264.4 3,264.4 3,264.4 3,551.4 3,838.3 4,125.3 4,412.2 4,699.2 4,986.1



WATER FUNDS

Description

The Pinellas County Water System is responsible for providing quality, cost effective potable water service to County retail and wholesale customers. The Water System must adhere to State and Federal laws, rules, and regulations while operating and maintaining this delivery system. The Water System is continually being upgraded to provide customers with a safe and sufficient water supply for residential, commercial, and industrial needs as well as an ample supply for fire protection. The Water System also continues to educate its customers on important water conservation issues.

The Water Funds are enterprise funds, and are committed solely to support Water System functions. The Pinellas County Water System utilizes three funds: Revenue and Operating, Renewal and Replacement (capital), and Impact Fees. This forecast covers all three funds.

Summary

There are some key changes to the Water Forecast as presented in February 2018. Estimated revenues over the forecast period show an increase of $16.2M with Water Sales–Retail up $8.3M and Water Sales–Wholesale increasing $7.3M. Interest and Other Miscellaneous Revenue account for the additional increase. Estimated expenses are also up over the forecast period, with capital improvements up $8.4M, intergovernmental allocations up $13.0M, and personal services up $4.4M. Funds are structurally balanced through the forecast period.


WATER FUNDS FORECAST

Fund 4031, 4034, & 4036


REVENUES

Water Sales-Retail 0.2% 0.2% 0.2% 0.2% 0.2%

Water Sales-Wholesale 0.2% 0.2% 0.2% 0.2% 0.2%

Interest 2.2% 2.5% 2.5% 2.5% 2.5%

Other revenues 2.0% 2.0% 2.0% 2.0% 2.0%

EXPENDITURES



Purchase of Water 1.5% 1.5% 1.5% 1.5% 1.5%

Power 5.0% 5.0% 5.0% 5.0% 5.0%

Chemicals 7.0% 7.0% 7.0% 7.0% 7.0%





WATER FUNDS FORECAST

Fund 4031, 4034, & 4036




REVENUES*

Water Sales - Retail 70,314.7 67,450.0 70,416.5 70,300.0 74,000.0 74,133.2 74,266.6 74,400.3 74,534.2 74,668.4 Water Sales - Wholesale 16,447.7 14,807.2 16,529.7 15,981.6 16,822.7 16,853.0 16,883.3 16,913.7 16,944.2 16,974.7 Interest 764.0 970.0 737.1 1,349.4 1,420.4 2,094.1 2,409.8 2,455.5 2,501.5 2,549.2 Other Revenues** 1,560.2 4,968.5 6,172.9 5,059.7 5,326.0 4,778.6 4,808.2 4,653.6 4,129.8 4,155.8 FEMA Reimbursement - IRMA 0.0 0.0 0.0 219.3 219.3 0.0 0.0 0.0 0.0 0.0

TOTAL REVENUES 89,086.6 88,195.6 93,856.2 92,909.9 97,788.4 97,858.9 98,367.9 98,423.1 98,109.6 98,348.1

% vs prior year 3.5% 5.4% 5.3% 4.2% 0.1% 0.5% 0.1% -0.3% 0.2%

TOTAL RESOURCES 159,811.9 161,748.7 171,171.3 183,213.3 188,091.8 193,046.6 194,759.8 196,641.6 198,170.0 200,317.4

EXPENDITURES

Personal Services 12,644.0 15,344.3 15,008.6 16,647.0 16,647.0 17,346.1 18,074.7 18,888.0 19,700.2 20,547.3 Operating Expenses 5,999.5 7,264.0 6,405.8 7,705.4 7,705.4 7,890.3 8,063.9 8,265.5 8,463.9 8,675.5 Purchase of Water 39,962.0 43,270.0 41,000.0 43,500.0 43,500.0 44,152.5 44,814.8 45,487.0 46,169.3 46,861.9 Power 771.4 964.2 881.0 928.4 928.4 974.9 1,023.6 1,074.8 1,128.5 1,185.0 Chemicals 678.9 675.0 665.0 797.8 797.8 853.6 913.4 977.3 1,045.8 1,119.0 Hurricane IRMA Expenses 157.1 0.0 93.6 0.0 0.0 0.0 0.0 0.0 0.0 0.0Cost Allocation 6,322.8 7,437.7 7,056.6 9,645.4 9,645.4 9,876.9 10,094.2 10,346.5 10,594.8 10,859.7 Late Fees Due to Sewer Fund** 0.0 3,685.5 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0Expenditure Lapse*** 0.0 0.0 0.0 (2,376.7) (2,432.8) (2,489.5) (2,551.2) (2,613.1) (2,677.4) Debt Service 6.5 11.0 30.0 95.0 95.0 97.3 99.4 101.9 104.4 107.0 Capital Equipment 1,000.4 1,657.4 933.8 1,509.2 1,509.2 1,767.9 1,767.9 1,767.9 1,767.9 1,767.9 Capital Improvements 14,954.3 8,709.6 8,793.3 14,452.7 14,452.7 16,128.0 14,179.0 12,223.5 9,839.0 9,839.0


% vs prior year -1.3% -2.0% 7.0% 14.9% 4.0% -0.1% 0.0% -0.4% 2.2%

TOTAL ENDING FUND BALANCE 77,315.1 72,730.0 90,303.4 87,932.5 95,187.7 96,391.9 98,218.5 100,060.3 101,969.3 102,032.7


TOTAL REQUIREMENTS**** 159,811.9 161,748.7 171,171.3 183,213.3 188,091.8 193,046.6 194,759.8 196,641.6 198,170.0 200,317.4

REVENUE minus EXPENDITURES 6,589.7 (823.0) 12,988.3 (2,370.9) 4,884.3 1,204.2 1,826.6 1,841.8 1,909.0 63.5 (NOT cumulative)

Transfers between funds are excluded from revenues and expenditures.*Revenues reflect the combined impact of projected changes in rates and/or levels of consumption.**Late Fees from FY10 through FY16 credited to Water Fund - budgeted to transfer to Sewer Fund in FY18. Actual transfer occurred in FY17 as a reduction in Other Revenues.***Expenditure lapse of 3.0% is calculated on all expenses excluding Capital Equipment and Capital Improvements.****Total Requirements do not include OPEB annual expense or OPEB cumulative liability as reflected in GAAP financial statements. These amounts are shown below.

OPEB annual expense 791.8 791.8 791.8 791.8 825.0 859.7 898.3 937.0 977.3 OPEB cumulative (long-term liability) 11,279.7 12,071.5 12,071.5 12,863.2 13,688.2 14,547.9 15,446.3 16,383.2 17,360.5

FORECAST (@100%)


SEWER FUNDS

Description The Pinellas County Sewer System is responsible for quality, cost-effective sewer service to the citizens and business owners within the County sewer service areas. The Sewer System must adhere to state and federal laws, rules, and regulations while operating and maintaining this system. The System provides an environmentally safe and sanitary means for the collection of wastewater from residential, commercial, and industrial users. The Sewer System provides for the treatment and reclamation of water and biosolids through advanced processes that provide removal of pollutants that are harmful to the environment. The system also allows for the recycling of valuable resources that are beneficially re-used in order to protect public health and property while practicing superior environmental stewardship. The Sewer Funds are enterprise funds, and are committed solely to support Sewer System functions. The Pinellas County Sewer System utilizes three funds: Revenue and Operating, Renewal and Replacement (capital), and Interest and Sinking (debt service). The Sewer System is required to maintain a debt service coverage ratio of 1.25x per the bond covenants. Summary There are some key changes to the Sewer Forecast as presented in February 2018. Estimated revenues over the forecast period show an increase of $29.8M with Sewer Charges-Retail up $23.8M and Sewer Charges-Wholesale increasing $5.9M. Estimated Operating Expenses over the forecast period reflect an increase of $19.5M, primarily due to various consulting projects, condition assessments, and needed repair and maintenance. Capital Improvement expenditures are $88.9M higher due to additional projects being identified and added to the forecast. The Sewer Funds are not structurally balanced through the forecast period due to these increases.


SEWER FUNDS FORECAST

Fund 4051, 4052, & 4053


REVENUES

Sewer Charges - Retail 0.2% 0.2% 0.2% 0.2% 0.2%

Sewer Charges - Wholesale 0.2% 0.2% 0.2% 0.2% 0.2%

Reclaimed - Retail -3.6% 4.2% 4.0% 3.8% 3.7%

Reclaimed - Wholesale 5.0% 5.0% 5.0% 5.0% 5.0%

Interest 2.2% 2.5% 2.5% 2.5% 2.5%

Other revenues 2.0% 2.0% 2.0% 2.0% 2.0%

EXPENDITURE



Power 5.0% 5.0% 5.0% 5.0% 5.0%

Chemicals 7.0% 7.0% 7.0% 7.0% 7.0%





SEWER FUNDS FORECAST

Fund 4051, 4052, & 4053


FY17 FY18 FY18 FY19 FY19 FY20 FY21 FY22 FY23 FY24ActualFY17 EstimatedFY18 EstimatedFY19 EstimatedFY20 EstimatedFY21 EstimatedFY22

BEGINNING FUND BALANCE 76,914.1 67,334.5 78,723.7 59,064.8 59,064.8 35,201.7 6,709.0 (22,694.5) (47,611.9) (79,596.8)

REVENUES*

Sewer Charges - Retail 61,844.7 59,764.5 62,549.7 62,369.7 65,652.3 65,790.2 65,928.3 66,066.8 66,205.5 66,344.6

Sewer Charges - Wholesale 6,534.3 6,179.8 6,773.4 7,177.4 7,555.2 7,571.1 7,587.0 7,602.9 7,618.9 7,634.9

Reclaimed - Retail 5,106.9 4,940.0 5,485.1 5,462.5 5,750.0 5,543.2 5,774.2 6,005.2 6,236.1 6,467.1

Reclaimed - Wholesale 371.6 333.5 328.1 327.2 344.5 308.2 321.1 333.9 346.7 359.6

Interest 715.8 952.9 690.1 913.2 961.3 774.4 167.7 0.0 0.0 0.0

Late Fees Due from Water Fund** 0.0 3,685.5 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Other Revenues 7,839.0 2,327.0 2,181.6 2,592.0 2,699.0 2,353.9 2,353.9 2,353.9 2,353.9 2,353.9

FEMA Reimbursement - IRMA 0.0 0.0 0.0 593.3 593.3 0.0 0.0 0.0 0.0 0.0

TOTAL REVENUES 82,412.3 78,183.0 78,008.0 79,435.4 83,555.6 82,341.0 82,132.1 82,362.6 82,761.1 83,160.0

% vs prior year 7.8% -5.3% 7.1% -1.5% -0.3% 0.3% 0.5% 0.5%

TOTAL RESOURCES 159,326.5 145,517.6 156,731.7 138,500.2 142,620.3 117,542.7 88,841.2 59,668.2 35,149.2 3,563.1

EXPENDITURES



Power 3,789.4 4,377.2 4,147.0 4,406.3 4,406.3 4,626.6 4,858.0 5,100.9 5,355.9 5,623.7

Chemicals 2,619.8 3,449.2 2,944.2 3,216.5 3,216.5 3,441.6 3,682.5 3,940.3 4,216.1 4,511.3

Hurricane Irma Expenses 652.5 0.0 25.6 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Cost Allocation 4,940.1 6,932.7 6,936.9 7,580.2 7,580.2 7,762.1 7,932.9 8,131.2 8,326.4 8,534.5

Expenditure Lapse*** 0.0 0.0 (1,550.3) (1,605.5) (1,661.4) (1,723.8) (1,786.7) (1,853.0)

Debt Service 14,310.1 14,629.3 14,788.3 15,082.9 15,082.9 15,059.7 15,009.8 14,973.4 14,934.9 14,903.2

Capital Equipment 1,536.4 2,603.9 2,169.5 3,085.2 3,085.2 2,557.8 2,557.8 2,557.8 2,557.8 2,557.8

Capital Improvements 22,691.2 32,467.5 31,820.5 39,123.3 39,123.3 41,304.0 40,249.0 34,013.5 39,484.0 45,249.0


% vs prior year 19.7% 21.2% 8.7% 10.0% 3.2% 0.6% -3.8% 7.0% 6.9%

TOTAL ENDING FUND BALANCE 78,723.7 45,227.0 59,064.8 29,531.2 35,201.7 6,709.0 (22,694.5) (47,611.9) (79,596.8) (119,061.7)

Ending balance as % of Revenue 95.5% 57.8% 75.7% 76.6% 42.1% 8.1% -27.6% -57.8% -96.2% -143.2%

TOTAL REQUIREMENTS**** 159,326.5 145,517.6 156,731.7 138,500.2 142,620.3 117,542.7 88,841.2 59,668.2 35,149.2 3,563.1

Debt Service Coverage 2.69 1.77 1.87 1.73 2.10 1.92 1.83 1.73 1.62 1.51

REVENUE minus EXPENDITURES 1,809.6 (22,107.6) (19,659.0) (29,533.5) (23,863.0) (28,492.7) (29,403.5) (24,917.5) (31,984.9) (39,464.8)

(NOT cumulative)

Transfers between funds are excluded from revenues and expenditures.

*Revenues reflect the combined impact of changes in rate and/or levels of consumption.

**Late Fees from FY10 through FY16 credited to Water Fund - budgeted to transfer to Sewer Fund in FY18. Actual transfer occurred in FY17.

*** Expenditure lapse of 3.0% is calculated on all expenses excluding Debt Service, Capital Equipment, and Capital Improvements.

****Total Requirements do not include OPEB annual expense or OPEB cumulative liability as reflected in GAAP financial statements. These amounts are shown below.

OPEB annual expense 915.3 915.3 915.3 915.3 953.8 993.8 1,038.6 1,083.2 1,129.8

OPEB cumulative (long-term liability) 11,501.3 12,416.6 12,416.6 13,331.9 14,285.7 15,279.5 16,318.1 17,401.3 18,531.1

FORECAST (@100%)


SOLID WASTE FUNDS

Description Pinellas County Code Chapter 106 mandates that Solid Waste provide waste disposal and recycling for all County citizens and businesses. It does so by employing a safe and environmentally sound integrated solid waste services program. These services emphasize public awareness and communication that enable citizens to make educated choices concerning responsible management of their solid waste. In support of that mission, Solid Waste provides outreach programs that addresses the County’s reduce, reuse, recycle, recover, and dispose philosophy; operates recycling drop off sites; operates the household electronic and chemical collection center; operates the Waste-to-Energy (WTE) facility; and operates the landfill. The Solid Waste Funds are enterprise funds and are committed solely to support Solid Waste functions. Solid Waste utilizes two funds: Revenue and Operating, and Renewal and Replacement (capital). Summary There were some key changes to the forecast as presented in February 2018. Landfill operator contract estimates reflect a reduction based on the newly awarded contract. WTE operator contract estimates reflect a reduction based on updated calculation components. There were also some timing changes for capital expenditures during the forecast period. Solid Waste tipping fee revenues are expected to grow slightly during the forecasted six-year period. The forecast for the Solid Waste Funds shows that the fund is balanced through the forecast period.


SOLID WASTE FUNDS FORECAST

Fund 4021 & 4023


REVENUES

Tipping Fees 1.0% 1.0% 1.0% 1.0% 1.0%

Electricity Sales 3.0% 0.5% 0.0% 0.0% 0.0%

Electrical Capacity 6.4% 6.4% 6.4% 6.4% 6.4%

Recycling Revenue 0.0% 0.0% 0.0% 0.0% 0.0%

Interest 2.2% 2.5% 2.5% 2.5% 2.5%

Other revenues 2.0% 2.0% 2.0% 2.0% 2.0%

EXPENDITURES



WTE Service Fee 2.4% 2.2% 2.5% 2.4% 2.5%

Landfill Service Fee 3.0% 3.0% 3.0% 3.0% 3.0%

Grants & Aids 0.0% 0.0% 0.0% 0.0% 0.0%





SOLID WASTE FUNDS FORECAST

Fund 4021 & 4023




REVENUES

Tipping Fees 38,256.0 36,103.5 38,103.6 36,557.1 38,481.2 38,866.0 39,254.7 39,647.2 40,043.7 40,444.1

Electricity Sales 10,592.7 9,544.7 10,047.0 9,735.6 10,247.9 10,555.4 10,608.2 10,608.2 10,608.2 10,608.2

Electrical Capacity 50,219.4 53,412.5 53,412.5 56,814.1 56,814.1 60,432.5 64,277.6 68,372.3 72,728.3 77,361.8

Recycling Revenue 978.3 574.3 651.4 618.8 651.4 651.4 651.4 651.4 651.4 651.4

Interest 1,536.2 3,368.5 2,436.9 2,352.1 2,475.9 3,612.7 4,073.4 4,188.5 4,726.6 5,849.2

Other revenues 206.9 41.0 61.9 34.5 36.3 37.1 37.8 38.6 39.3 40.1

FEMA Reimbursement - Irma 0.0 0.0 0.0 563.2 563.2 0.0 0.0 0.0 0.0 0.0

Grants (e.g. Artificial Reef, etc.) 3.3 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

TOTAL REVENUES * 101,793.0 103,044.5 104,713.2 106,675.4 109,270.0 114,155.0 118,903.0 123,506.2 128,797.4 134,954.7

% vs prior year 1.2% 2.9% 1.9% 4.4% 4.5% 4.2% 3.9% 4.3% 4.8%

TOTAL RESOURCES 346,802.2 282,293.6 311,656.0 271,687.2 274,281.8 278,367.4 281,839.6 291,046.1 317,859.9 368,921.7

EXPENDITURES



Hurricane Irma Expenses 48.9 0.0 594.7 0.0 0.0 0.0 0.0 0.0 0.0 0.0

WTE Contract Service 31,674.6 42,744.2 44,465.0 40,528.2 40,528.2 38,236.9 32,402.1 31,674.7 32,434.9 33,245.7

Landfill Contract Service 9,621.4 11,687.4 10,853.5 11,507.7 11,507.7 11,852.9 12,208.5 12,574.8 12,952.0 13,340.6

Grants & Aids 499.2 500.0 499.2 500.0 500.0 500.0 500.0 500.0 500.0 500.0

Cost Allocations 4,747.5 4,754.6 4,753.9 5,512.7 5,512.7 5,645.0 5,769.2 5,913.4 6,055.4 6,206.7

Capital Equipment 1,547.1 839.2 630.4 515.8 515.8 1,040.7 1,040.7 1,040.7 1,040.7 1,040.7

Capital Outlay 74,585.7 78,397.4 67,885.7 33,433.0 33,433.0 39,445.5 42,916.4 30,136.4 10,136.4 33,136.4Expenditure Lapse ** 0.0 0.0 (2,270.4) (2,199.7) (2,199.7) (2,175.5) (2,029.3) (2,039.2) (2,093.9) (2,151.5)

TOTAL EXPENDITURES ** 139,905.3 158,985.2 146,644.2 110,069.4 110,069.4 115,430.8 114,299.7 101,983.5 83,892.9 108,908.3

% vs prior year 13.6% 4.8% -24.9% -24.9% 4.9% -1.0% -10.8% -17.7% 29.8%

TOTAL ENDING FUND BALANCE 206,896.9 123,308.3 165,011.8 161,617.8 164,212.4 162,936.6 167,539.9 189,062.5 233,967.0 260,013.4


TOTAL REQUIREMENTS *** 346,802.2 282,293.6 311,656.0 271,687.2 274,281.8 278,367.4 281,839.6 291,046.1 317,859.9 368,921.7

REVENUE minus EXPENDITURES (38,112.3) (55,940.8) (41,931.0) (3,394.1) (799.4) (1,275.8) 4,603.4 21,522.6 44,904.4 26,046.4

(NOT cumulative)

* Revenues reflect the combined impact of changes in rates and/or levels of consumption.

** Expenditure lapse of 3.0% is calculated on all expenditures excluding Hurricane Irma, Cost Allocations, and Capital Outlay.

*** Total Requirements do not include OPEB annual expense or OPEB cumulative liability as reflected in GAAP financial statements. These amounts are shown below.

OPEB annual expense 357.0 373.0 373.0 388.7 373.0 388.7 405.0 423.3 441.5 460.4

OPEB cumulative (long-term liability) 4,095.0 4,468.1 4,468.1 4,856.8 4,841.1 5,229.8 5,634.9 6,058.1 6,499.6 6,960.0



SURFACE WATER SPECIAL ASSESSMENT FUND

Description The Pinellas County Surface Water Assessment program was established to generate dedicated revenues for the unincorporated County in response to public demand and increased federal regulations imposed by the U.S. Environmental Protection Agency’s National Pollution Discharge Elimination System (NPDES) stormwater permitting program as implemented by the Florida Department of Environmental Protection (FDEP). The Clean Water Act requires the control of the discharges of pollutants to the waters of the United States through NPDES permits. The control of pollutant discharges to the Municipal Separate Storm Sewer System (MS4) is a best management practice. The FY19 Revenue Budget is based on a rate of $117.74 per Equivalent Residential Unit (ERU) per year which is unchanged from FY17 and FY18. Budgeted at 95.0%, the estimated Surface Water Assessment revenue for FY19 is $18.8M. Summary The Surface Water Special Assessment Fund is reliant on the assessment of unincorporated properties’ calculated impervious area as expressed in ERUs. This assessment revenue is based on program funding needs to achieve and maintain the desired level of service (B-) for surface water services such as flood control, water quality improvements, and NPDES permit requirements. The forecast for the Surface Water Special Assessment Fund indicates the fund is not balanced throughout the forecast period. From FY19 to FY21, revenues will not be enough to cover new requirements and inflationary increases for ongoing expenditures; therefore, accumulated fund balance will be used to offset the variance. During the FY21 budgeting process some program adjustments may be considered in order to bring the fund to balance.


SURFACE WATER SPECIAL ASSESSMENT FUND


SURFACE WATER SPECIAL ASSESSMENT FUND FORECAST

Fund 1094


REVENUES

Surface Water Assessmt - ERU Growth 0.0% 0.0% 0.0% 0.0% 0.0%

Surface Water Assessmt - CPI incr 2.4% 2.2% 2.5% 2.4% 2.5%

Surface Water Assessmt-Total incr 2.4% 2.2% 2.5% 2.4% 2.5%

ERU (excludes govt) 168,072 168,072 168,072 168,072 168,072

Interest 2.2% 2.5% 2.5% 2.5% 2.5%

Other revenues 2.0% 2.0% 2.0% 2.0% 2.0%

EXPENDITURES



Capital Outlay 2.4% 2.2% 2.5% 2.4% 2.5%





SURFACE WATER SPECIAL ASSESSMENT FUND FORECAST

Fund 1094



Annual Rate ** $117.74 $117.74 $117.74 $117.74 $117.74 $120.56 $123.21 $126.29 $129.32 $132.55BEGINNING FUND BALANCE 9,402.4 10,117.4 11,691.3 8,719.1 9,919.9 7,736.8 4,392.9 1,118.6 (2,441.0) (4,732.8)

REVENUES

Surface Water Assessment *Non-Ad Valorem Assessment @ 95% 19,034.3 18,875.9 18,824.2 18,799.4 19,788.8 19,249.6 19,672.7 20,164.5 20,648.3 21,164.0 Grants (fed/state/local) 732.6 532.5 583.5 489.3 489.3 409.5 - - - - Interest 166.0 29.2 149.1 47.5 47.5 170.2 109.8 28.0 - - Other revenues 84.0 448.2 480.2 470.8 470.8 480.2 489.8 499.6 509.6 519.8 Adjust Non-Fee Revenue to 98% 614.3 641.3 628.4 640.2 653.4 668.1 684.8

TOTAL REVENUES 20,016.9 19,885.9 20,651.3 19,807.0 21,437.7 20,938.0 20,912.6 21,345.5 21,826.1 22,368.6

% vs prior year 0.3% 3.2% -0.4% 3.8% -2.3% -0.1% 2.1% 2.3% 2.5%

TOTAL RESOURCES 29,419.2 30,003.3 32,342.6 28,526.0 31,357.6 28,674.8 25,305.4 22,464.1 19,385.0 17,635.8

EXPENDITURES

Personal Services 6,244.5 7,642.1 7,270.5 8,366.4 8,366.4 8,717.8 9,083.9 9,492.7 9,900.9 10,326.6 Operating Expenses 9,011.0 11,322.7 11,389.4 13,004.0 13,004.0 13,316.1 12,842.5 13,163.6 13,479.5 13,816.5 Capital Outlay 454.8 1,018.4 892.3 98.7 98.7 101.0 103.3 105.9 108.4 111.1 CIP 1,733.0 3,170.0 3,170.0 2,500.0 2,500.0 2,500.0 2,500.0 2,500.0 1,000.0 1,000.0 Constitutional Officer Transfers 284.7 293.1 287.1 295.8 295.8 311.1 318.0 325.9 333.7 342.0 Expenditure Lapse @3%*** (586.6) (644.1) (664.0) (660.9) (682.9) (704.7) (727.6)


% vs prior year 38.1% 5.3% 2.8% -0.4% 3.0% -3.2% 3.1%

ENDING FUND BALANCE 11,691.3 6,557.1 9,919.9 4,261.2 7,736.8 4,392.9 1,118.6 (2,441.0) (4,732.8) (7,232.8)

Ending balance as % of Revenue 58.4% 33.0% 48.0% 21.5% 36.1% 21.0% 5.3% -11.4% -21.7% -32.3%


REVENUE minus EXPENDITURES 2,288.9 (3,560.4) (1,771.4) (4,457.9) (2,183.1) (3,344.0) (3,274.3) (3,559.6) (2,291.8) (2,500.0) (NOT cumulative)note: non-recurring expenditures - - - - - - - - net recurring rev- exp (1,771.4) (4,457.9) (2,183.1) (3,344.0) (3,274.3) (3,559.6) (2,291.8) (2,500.0)

* Per Statute, revenue is budgeted at 95.0% of total calculated amount.

***Expenditure lapse of 3.0% is calculated on all expenses excluding CIP, and Transfers.

** Annual rate based on 168,072.0 ERU in FY18. Rate may be increased by no more than 3% of the amount of the per Net ERU rate for the prior fiscal year and shall not exceed $128.66, unless approved by the Board.



board of county pinellas county...establish asset management program to ensure county’s $4 billion...

Documents