1	Board of County Commissioners Final FY 2007 Budget Public Hearing September 26, 2006
2	Purpose Review ad valorem tax-related information Review ad valorem tax-reduction plan Discuss future outlook
3	OVERVIEW OF FY 2007 TOTAL BUDGETED REVENUES ($3.2 Billion)
4	FY07 Budget Process Received policy direction from Board in January to reduce Countywide Millage Rate and review every General Fund program for potential savings. 24 Budget Subcommittee Meetings held between January and June to scrutinize the current Budget in detail. Departments submitted Budget requests for FY07 based on funding of unavoidable cost increases and enhancements focused almost solely on Commission Goals or mandates.
5	FY07 Final Countywide Millage Rates Operating & Capital 5.6433 (5.0% above rollback rate) Debt Service .4228 ______ Total 6.0661 (10.6% decrease compared to FY06)
6	With the Adopted Millage Rate Reduction of 10.6% from 6.7830 (FY06) to 6.0661 (FY07) What Did $61M in Additional General Fund Tax Dollars Fund? (Nets $58M after mandatory 5% reduction)
7	"Historical Look at General Fund" Historical Look at General Fund, Dollars and Positions
8	Top Five General Fund Programmatic Increases Last Five Years ($ in millions)
9	Ten-year Position Cap History
10	"AD VALOREM TAX" AD VALOREM TAX REDUCTION PLAN
11	Summary of Spending By Category ($ in millions) $ Millions % Constitutional Agencies 647 49 BCC/All other Agencies & Redevelopment Transfer 442 33 Subtotal 1,089 82 Other Appropriations* 244 18 Total General Fund Budget 1,333 100 *Mandated judicial expenses, transfer to capital, payments to cities & state, reserves and transfers to debt service.
12	Process for Reductions Reviewed enhanced services for FY07 Obtained input from Departments/Offices Reviewed vacancies (note that many vacancies were not fully budgeted) Reviewed internal operations Reviewed alternative service providers Reviewed contractual obligations Lastly - direct public services Did not reduce reserves Did not reduce compensation increases (6 out of 8 Unions have agreements or tentative agreements) Note: This review was completed in less than one week. It does not take into account program effectiveness and efficiencies. The Outcome Budgeting process outlined for FY07-08 will utilize these factors.
13	Summary of Approved Ad Valorem Tax Reductions (Note: $20M in Tax Reductions Equals $19M Reduction in Appropriations)
14	FUTURE OUTLOOK
15	Multi-Year Forecasting Factors
16	FY 2008 Budget Process Complete additional business plans Ensure that critical success factors are identified in each business plan Tie these factors to new or existing outcome-oriented performance measures Integrate business plans with budget Initiate outcome budgeting process
17	Outcome Budgeting Overview “Getting the Results We Need in an Age of Permanent Fiscal Crisis” Through Outcome Budgeting, we will integrate the budgeting and business planning processes using outcome-oriented performance measures. The major steps are as follows: 1 Determine the baseline for the overall “price” of County government. Determine the priorities of government by identifying the outcomes that matter most to citizens. Decide the price for each priority outcome. Decide how best to deliver each priority outcome at the set price. Set outcome goals and indicators for each of the strategies and measure the results. Determine which programs to include in the budget. Establish clear performance standards for the programs included. Establish levels for program budget authority. Develop full-cost accounting for each of the programs in the budget. Create an annual process where each program is measured against its performance targets. Use the annual review process to assist with improvements in performance. Make performance-driven decisions in the functional organizational chart. 1 The Price of Government: Getting the Results We Need in an Age of Permanent Fiscal Crisis. Osborne, David and Peter Hutchinsin. 2004.
18	COUNTY REDUCTION DETAILS
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