Agenda - Wakulla County

Transcription

REVISED 1/14/15 Board of County Commissioners
Wakulla County, Florida
Agenda
Regular Public Meeting
Tuesday, January 20, 2015
@ 5:00 P.M.
Invocation
Pledge of Allegiance
Approval of Agenda:
(The Chairman and members of the Board will approve and/or modify the official agenda at this time).
Citizens to be Heard
(There is a Three (3) minute time limit; non-discussion by Commission; there shall be no debate and no action by the
Commission. Citizens will have the opportunity to speak once under the Citizens to be Heard portion of the agenda
which will be at the start or end of each meeting).
(To ensure fairness and encourage participation, citizens who would like to speak on any item will need to fill out a speaker’s card
and turn in to Ms. Osborne prior to the beginning of discussion on that particular item. Citizens are allowed a maximum of 3
minutes to speak.)
Awards and Presentations
(Members of the Board will have the opportunity to acknowledge members of the community or commendable efforts at this time.
Presentations will be made from individuals concerning issue of importance).
Announcement Regarding Wakulla County Chamber Strategic Planning Initiative and Process –
John Shuff, Wakulla County Chamber of Commerce and EDC Member
Veteran Services Update – Harold Ross, Veteran Services Director
Unrecognized Respiratory Health Hazard? – Howard Kessler, Commissioner
Consent
(All items contained herein may be voted on with one motion. Consent items are considered to be routine in nature, are
typically non-controversial and do not deviate from past Board direction or policy. However, any Commissioner, the
County Administrator, or the County Attorney may withdraw an item from the consent agenda, either in writing prior to
the meeting, or at the beginning of the meeting and it shall then be voted on individually. Every effort shall be made to
provide such a request to the Chairman at least 24 hours before the meeting).
1.
Approval of Minutes from the January 5, 2015 Regular Board Meeting
(Brent Thurmond, Clerk of Court)
2.
Approval of Bills and Vouchers Submitted for January 1, 2015 through January 14, 2015
(Brent Thurmond, Clerk of Court)
3.
Request Board Approval of Participation and License Agreement between Leon County and
Wakulla County for the Big Bend Scenic Byway (Gail Gilman, TDC Chairman) 4.
Request Board Ratification of an Emergency Purchase for Repairs to the Sopchoppy Master Lift
Station (Cleve Fleming, Public Works Director)
5.
Request Board Approval to Schedule and Advertise a Workshop to Discuss the Fire MSBU and
other Public Safety Issues
(Chief Mike Morgan, Fire Rescue Dept.)
6.
Request Board Approval of Resolution and Budget Amendment for an E911 Grant Award
(Brandy King, Budget Coordinator/Fixed Asset Officer)
7.
Request Board Re-Approval of a Line of Credit Reserved for Emergency / Disaster Relief and ReAuthorize the Chairman and Clerk to Execute the Renewal Agreement
(Greg James, Finance Director)
13.
Request Board Approval of a Resolution and Budget Amendment for Azalea Park Improvements
(Brandy King, Budget Coordinator/Fixed Asset Officer)
14.
Request Board Approval to Award ITB#2014-19 to the Lowest Responsive Bidder for Azalea Park
Trail Renovations
(Katie Taff, Contracts and Procurement Coordinator)
Consent Items Pulled for Discussion
(Members requesting further information on items placed under “Consent Agenda,” may withdraw those items and
place them here, for further discussion).
General Business
(General Business items are items of a general nature that require Board directions or pertain to Board policy
8.
Request Board Approval of an Amended and Restated Fund Balance Policy
9.
Request Board Approval of the Debt Service Policy
10.
Request Board Approval of Change Order No. 3 to Godfrey Builders for Fire Station 8
Improvements: This Item has been Tabled to a Future Meeting
(Katie Taff, Contracts and Procurement Coordinator)
Public Hearing
(Public Hearings are held as required to receive public comments on matters of special importance or as prescribed by law.
For regular Board meetings, public hearings shall be scheduled as the first substantive item on the agenda and heard at the
time scheduled for the start of the meeting or as soon thereafter as is possible. Individual speakers are encouraged to adhere
to a three (3) minute time limit. The Chairman has the discretion to either extend or reduce time limits, based on the number
of speakers)
Planning and Zoning
(Members will be provided with planning and zoning amendment requests five (5) business days prior to the scheduled meeting.
To the maximum extent possible, all support information and documentation for P&Z items shall be made available through a
variety of means including the County website that will provide the public with the greatest opportunity to review documentation
at the date of advertisement pursuant to Resolution No. 04-43. “In accordance with Sec. 24.01 of County Code, for all quasijudicial proceedings each Commission member must disclose all contact received from interested parties and/or their
representatives, lobbyists, or any other third parties concerning any application and any personal investigation or knowledge
being relied upon during the consideration of any quasi-judicial planning and zoning matters”.)
Commissioner Agenda Items
(Items with supporting documentation shall be provided by a Commissioner to the County Administrator three (3) business days
prior to the scheduled meeting. Items that are agendaed by Commissioners and fail to gain approval may not be replaced on the
agenda by a Commissioner on the non-prevailing side for a period of six (6) months without approval of the Chairman unless
there is substantive new information to present).
11.
Commissioner Merritt –
a. Request Board Approval to Request that the Florida Department of Transportation
Include Landscaping in the Plan for the Improvement of the US319 Corridor
12.
Commissioner Moore –
a. Request Board Approval of a Resolution in Support of Oysters and the Oyster Industry
in Wakulla County
County Attorney
(County Attorney items are items of a legal nature that require Board direction or represent general information to Board
Members, staff or the public).
County Administrator
(County Administrator items are items that require Board direction or represent general information to Board Members,
staff or the public).
Citizens to be Heard
(There is a Three (3) minute time limit; non-discussion by Commission; there shall be no debate and no action by the
Commission. Citizens will have the opportunity to speak once under the Citizens to be Heard portion of the agenda
which will be at the start or end of each meeting).
Discussion Issues by Commissioners
(The purpose of this section is for Commissioners to request staff action on various issues, including scheduling of a future
agenda item for later Board action, based on the approval of a majority of the Board. No assignments or request for agenda
items shall be given to the County Administrator or County Attorney without the express approval of the majority of the Board.
The Board shall take no policy action without an agenda item unless such is accomplished through a unanimous vote of the
Board. The remarks of each Commissioner during his or her “discussion items” shall adhere to Robert Rules of Order, for
proper decorum and civility as enforced by the Chairman.
Commissioner Merritt –
a. Buck Miller Rd. Right of Way Clearing
b. Hutto Property in Panacea
Adjourn
(Any departure from the order of business set forth in the official agenda shall be made only upon majority vote of the members
of the Commission present at the meeting)
The next Board of County Commissioners Meeting is scheduled for
Monday, February 2, 2015 at 5:00p.m.
Regular Board Meeting and Holiday Schedule
January 2015 – December 2015
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Special Meeting
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PUBLIC NOTICE
2014/2015 Tentative Schedule
All Workshops, Meetings, and Public Hearings are subject to change
All sessions are held in the Commission Chambers, 29 Arran Road, Suite 101, Crawfordville, FL.
Workshops are scheduled as needed.
Month
Day
Time
Meeting Type
January 2015
Monday, 12
7:00 P.M.
Planning Commission Meeting
Wednesday, 14
5:30 P.M.
Code Enforcement Meeting
Tuesday, 20
5:00 P.M.
Regular Board Meeting
Monday, 2
5:00 P.M.
Monday, 9
7:00 P.M.
Tuesday, 17
5:00 P.M.
Monday, 9
5:00 P.M.
Tuesday, 10
7:00 P.M.
Monday, 23
5:00 P.M.
Monday, 6
5:00 P.M.
Monday, 13
7:00 P.M.
Monday, 20
5:00 P.M.
February 2015
March 2015
April 2015
Board of County Commissioners
Agenda Request
Date of Meeting:
January 20, 2015
Date Submitted:
January 12, 2015
To:
Honorable Chairman and Members of the Board
From:
Brent X. Thurmond, Clerk of Court
Subject:
Approval of Minutes from the January 5, 2015 Regular Board Meeting
Statement of Issue:
This agenda item requests Board approval of the minutes of the January 5, 2015 Regular Board
Meeting (Attachment #1).
Options:
1.
Approve the minutes of the January 5, 2015 Regular Board Meeting.
2.
Do not approve minutes of the January 5, 2015 Regular Board Meeting.
3.
Board direction.
Recommendation:
Option #1
Attachment(s)
1. Draft of Minutes – January 5, 2015 Regular Board Meeting
Regular Public Meeting
Monday, January 5, 2015
The Board of County Commissioners in and for Wakulla County, Florida met for a Regular
Public Meeting on Monday, January 5, 2015 at 5:00 p.m. with Chairman Ralph Thomas
presiding. Present were Commissioners Randy Merritt, Richard Harden, Jerry Moore and
Howard Kessler. Also present were County Administrator David Edwards, County Attorney
Heather Encinosa and Deputy Clerk Brandy Raye King.
The Invocation and Pledge of Allegiance were provided by Commissioner Harden.
APPROVAL OF AGENDA
(CD5:01) Commissioner Kessler requested to pull item (8) from the consent agenda for
discussion and added one announcement to Awards and Presentations. Commissioner Thomas
requested to add two items to Awards and Presentations: a proclamation pertaining to First
Responders and Chuck Robinson from Palaver Tree Theatre.
Commissioner Merritt moved to approve the agenda with the changes; second by Commissioner
Kessler and the motion passed unanimously, 5/0.
CITIZENS TO BE HEARD
(CD 5:02) W.D. Lansford—Panacea Incorporation Report
CONSENT AGENDA
(CD 5:04) Commissioner Merritt moved to approve the consent agenda; second by
Commissioner Harden and the motion passed unanimously 5/0.
1. Approval of Minutes from the December 8, 2014 Regular Board Meeting
Approve - Minutes from the December 8, 2014 Regular Board Meeting
2. Approval of Bills and Vouchers Submitted for December 4, 2014 through December 31,
2014
Approve - Bills and Vouchers Submitted for December 4, 2014 through December 31, 2014
3. Request Board Approval of a Proclamation Recognizing and Commending Evelyn Evans for
26 Years of Dedicated Service to the Citizens of Wakulla County
Approve - a Proclamation Recognizing and Commending Evelyn Evans for 26 Years of
Dedicated Service to the Citizens of Wakulla County
4. Request Board Approval of the FY2015/2016 Budget Calendar
Approve - FY2015/2016 Budget Calendar
5. Request Board Approval of the Disposal of County Property
Approve - Disposal of County Property
6. Request Board Approval of a Resolution Replacing/Appointing Members to the Wakulla
County Parks Advisory Committee
Approve - Resolution Replacing/Appointing Members to the Wakulla County Parks Advisory
Committee
7. Request Board Approval of a Resolution Accepting the State of Florida, Department of
Transportation, Off System Project Maintenance Agreement Regarding OBBT Phase 2
Approve - Resolution Accepting the State of Florida, Department of Transportation, Off System
Project Maintenance Agreement Regarding OBBT Phase 2
CONSENT ITEMS PULLED FOR DISCUSSION
(CD 5:05) 8. Request Board Approval of a Resolution to Appoint a Member to the Code
Enforcement Board to Fill a Vacant Seat
Commissioner Merritt moved to approve a Resolution to Appoint a Member to the Code
Enforcement Board to Fill a Vacant Seat; second by Commissioner Moore and the motion
passed 4/1with Commissioners Merritt, Moore, Thomas and Harden voting for and
Commissioner Kessler opposing the motion.
AWARDS AND PRESENTATIONS
(CD 5:06) Announcement Honoring Mrs. Evelyn Evans – Brent Thurmond, Clerk of Court
(CD 5:11) First Responder Proclamation – Commissioner Thomas
Commissioner Merritt moved to approve First Responder Proclamation; second by
Commissioner Kessler and the motion passed unanimously 5/0.
(CD5:13) Town Hall Meeting January 27, 2015 at 7:00 p.m. in Commissioner Chambers –
Commissioner Kessler
(CD 5:14) Martin Luther King Day Celebration and Remembrance Events – Chuck Robinson
GENERAL BUSINESS
(CD 5:16) 9. Request Board Approval of Eagle Scout Project for a Veteran’s Monument to be
place at Woolley Park
Commissioner Merritt moved to approve Eagle Scout Project for a Veteran’s Monument to be
place at Woolley Park; second by Commissioner Kessler and the motion passed unanimously
5/0.
(CD 5:16) 10. Request Board Approval to Waive the County’s Subordination Policy to allow
the Refinancing of a 1st Mortgage Loan and the Subordination of the County’s $15,000 State
Housing Initiatives Partnership (SHIP) Loan to the Refinanced 1st Mortgage Loan for Mr.
Duane Hatmaker
Commisioner Merritt moved to approve to waive the County’s Subordination Policy to allow
the Refinancing of a 1st Mortgage Loan and the Subordination of the County’s $15,000 State
Housing Initiatives Partnership (SHIP) Loan to the Refinanced 1st Mortgage Loan for Mr.
Duane Hatmaker; second by Commissioner Kessler. The motion passed 4/0 with
Commissioners Merritt, Moore, Harden and Kessler voting for the motion and Commissioner
Thomas abstaining from the vote and filing form 8B.
(CD 5:17) 11. Request Board Appointment to the DCF Circuit 2 Community Alliance and
Alternate Appointment to the Canvassing Board
Commissioner Merritt moved to approve Jessica Welch as the Alternate Appointment to the
Canvassing Board and have staff designate an Appointment to the DCF Circuit 2 Community
Alliance; second by Commissioner Kessler and the motion passed unanimously, 5/0.
(CD5:23) 12. Request Board Approval of Updated 2015 State and Federal Legislative Priorities
Commissioner Kessler moved to approve Updated 2015 State and Federal Legislative Priorities
with the following changes: prioritize bridges in the order of Sopchoppy River Bridge, Upper
River Bridge and Mashes Sands Bridge; acquire land if possible at Upper River Bridge; include
Small County Coalition priorities; and add rehabilitation of lift stations in Panacea. Second by
Commissioner Merritt and the motion passed unanimously, 5/0.
(CD 5:29) 13. Request Board Direction Regarding Adopting a Proclamation Declaring a Zero
Tolerance to Racism and Racial Discrimination in Wakulla County
Commissioner Merritt moved to approve Adopting the Proclamation Declaring a Zero
Tolerance to Racism and Racial Discrimination in Wakulla County striking the words
“WHEREAS, there’s a need to reaffirm our commitments to the purposes and principles
contained in the Universal Declaration of Human Rights; and”; second by Commissioner
Kessler and the motion passed unanimously, 5/0.
(CD5:48) Commissioner Harden moved to approve Adopting a Proclamation Declaring a Zero
Tolerance to Discrimination in Wakulla County; second by Commissioner Merritt and the
motion passed 4/1 with Commissioners Merritt, Moore, Thomas and Harden voting for the
motion and Commissioner Kessler opposing the motion.
PUBLIC HEARING
(CD 5:52)14. Request Board Approval to Conduct a Public Hearing and Consider a Purchase
and Sale Agreement for the Acquisition of Land on Dr. Martin Luther King Jr. Rd. (MLK) for a
New Fire Rescue Facility and Indigent Burial Site
Commissioner Moore moved to approve to Conduct a Public Hearing and Consider a Purchase
and Sale Agreement for the Acquisition of Land on Dr. Martin Luther King Jr. Rd. (MLK) for a
New Fire Rescue Facility and Indigent Burial Site conditional upon being able to get a LOMA
(Letter of Map Amendment) for the property and not to approve the purchase price unless that
happens; second by Commissioner Merritt and the motion passed unanimously, 5/0.
PLANNING AND ZONING
(CD 6:00) 15. Application for Short Form Subdivision SF14-02- Tiger’s Den - Mortham
Governmental Consultants, LLC, Marcelo Llorente, Ijjasz Oscar Tirado, Owners/Edwin Brown
& Associates, Agent
Commissioner Merritt moved to approve to Conduct a Public Hearing and the proposed
Application for Short Form Subdivision SF14-02, based upon the recommendation of the
Planning Department and the findings of fact and conclusions of law made by the Board and
any evidence submitted at the Hearing hereon; second by Commissioner Harden and the motion
passed unanimously, 5/0.
COMMISSIONER AGENDA ITEMS
(CD 6:03) 16. Commissioner Kessler –
Request Board Approval of an Anti-Fracking Resolution and a Letter to the State Requesting a
Statewide Ban on Fracking
Commissioner Kessler moved to approve an Anti-Fracking Resolution and a Letter to the State
Requesting a Statewide Ban on Fracking. The motion dies for lack of second.
(CD 6:05) 17. Commissioner Thomas –
Request Board Approval of a Resolution Supporting the Display of the National Motto “In
God We Trust” in the Wakulla Commission Chambers
Commissioner Harden moved to approve a Resolution Supporting the Display of the
National Motto “In God We Trust” in the Wakulla Commission Chambers under the seal
and half the size of the words “Wakulla County”; second by Commissioner Merritt and the
motion passed 4/1 with Commissioners Merritt, Moore, Thomas and Harden voting for the
motion and Commissioner Kessler opposing the motion.
(CD 6:25) 18. Commissioner Moore –
Request Board Approval of a Resolution on the Incorporation of the Panacea Community
Commissioner Moore moved to approve a Resolution on the Incorporation of the Panacea
Community; second by Commissioner Harden and the motion passed 4/1 with
Commissioners Merritt, Moore, Thomas and Harden voting for the motion and
Commissioner Kessler opposing the motion.
COUNTY ATTORNEY
None.
COUNTY ADMINISTRATOR
(CD 6:50) Azalea Park Construction Update
(CD 6:51) Anginita Rosier – Racism in Wakulla County
(CD 6:54) Simon Nelson – Racism Proclamation
(CD 6:57) Chris Russell - Racism Proclamation
DISCUSSION ISSUES BY COMMISSIONERS
(CD 6:59) COMMISSIONER MERRITT - FDOT Landscaping at US Hwy 319/98 Intersection,
Guy Strickland Road stabilization
(CD 7:03) COMMISSIONER KESSLER - Zero Tolerance Proclamation, Town Hall Meeting
on January 27, 2015 at 7p.m., noise complaints from vehicles on Trice Lane, resident complaint
about storage shed planning fee
(CD 7:15) COMMISSIONER THOMAS – Racism in Wakulla County
(CD 7:16) COMMISSIONER MOORE - Mashes Sands Park Project, Shell Point Beach Project,
boat ramp at Shell Point, sidewalks at Senior Center, Otter Lake Road, Levy Bay warning
traffic sign
(CD 7:21) COMMISSIONER HARDEN - Racism and Discrimination
There being no further business to come before the Board, Commissioner Merritt made a
motion to adjourn; second by Commissioner Moore and the motion passed unanimously, 5/0.
The meeting adjourned at 7:22pm.
Agenda Request
Date of Meeting:
January 20, 2015
Date Submitted:
January 12, 2015
To:
From:
Subject:
Approval for Payment of Bills and Vouchers Submitted for January 1, 2015
through January 14, 2015
Statement of Issue:
This agenda item requests Board approval for payment of bills and vouchers submitted for
January 1, 2015 through January 14, 2015.
Background:
It is the policy of the Board to pre-approve payment of bills and vouchers prior to the release of
funds.
Options:
1. Approve payment of bills and vouchers submitted for January 1, 2015 through January 14, 2015.
2. Do not approve payment of bills and vouchers submitted for January 1, 2015 through January
14, 2015.
3. Board direction.
Recommendation:
Option #1
Attachment(s)
1. Statement of bills and vouchers submitted for January 1, 2015 through January 14, 2015.
Agenda Request
Date of Meeting:
January 20, 2015
Date Submitted:
January 5, 2015
To:
From:
David Edwards, County Administrator
Gail Gilman, TDC Chairman
Subject:
Request Board Approval of a Participation and License Agreement
Between Leon County and Wakulla County for the Big Bend Scenic Byway
Statement of Issue:
This agenda item requests Board approval of a Participation and License Agreement between Leon County and
Wakulla County for the Big Bend Scenic Byway for use of three County owned properties to construct three BBSB
Kiosks.
Background:
On December 6, 2010, the Board approved an Agenda Request (Attachments 1 and 2) for submission of the 2011-12
National Scenic Byway Program Grant Application by Wakulla County Tourist Development Council and gave
approval for a portion of the cash match ($25.000.00) required by the grant.
The submission of the 2011-12 National Scenic Byway Grant Program application proposed funding in excess of
$650,000 to implement the entire Big Bend Scenic Byway Interpretive and Wayshowing Plan over the course of two
to three fiscal years. The scope of work included research and writing of the 15 themes and 64 storylines outlined in
the plan as well as design and construction of 13 Kiosks/Portals, 23 Exhibits, 63 Tertiary Signs, and 46 Site
Approach markers.
Wakulla County is the owner of three real properties located in Wakulla County and identified as; Parcel ID’s 253S-01E-000-05423-000 (Newport County Park); 24-5S-02W-000-02973-003 (County Welcome Center); and 24-5S02W-000-02973-005 (County Maritime Center). The subject property is adjacent to the 220-mile Florida Scenic
Highway known as the Big Bend Scenic Byway. Approximately 90 miles of the 220-mile corridor are within
Wakulla County.
In order to implement the construction, fabrication, and installation of the Byway Improvements, Leon County must
have Wakulla County’s permission in the form of a signed Participation and License Agreement (Attachment 3)
executed and payment of the $25,000.00 cash match.
Analysis:
Leon County is the agency responsible for implementing and managing the grant funding for the Byway, and for
directing and managing the final design and construction of the Byway Improvements. The grant requires Leon
County to provide match funding in an amount equal to 20% of the grant amount and Wakulla County, as a member
of the Corridor Management Entity, to participate in accomplishing the goals and objectives of the Corridor
Management Plan to enhance and improve the Byway by permitting a certain number of the Byway Improvements
to be constructed on the subject property and by providing a portion of the match funding for the grant in the form
of cash, materials and/or labor.
Request Board Approval of a Participation and License Agreement Between Leon County and Wakulla County
for the Big Bend Scenic Byway
January 20, 2015
Page 2
Pledges for match exceed $110,000 and have been approved by Leon County Commission ($25,000), Franklin
County Commission ($25,000), Cities of Apalachicola, Carrabelle, Sopchoppy, and St Marks (over $25,000
collectively), Summer Camp and St. Joe Foundation ($15,500), Florida Fish & Wildlife Council ($2,380), St.
Marks National Wildlife Refuge and Florida National Trail ($13,900 in-kind), and Panacea Blue Crab Festival
($5,500 The grant will provide 5 portals, 11 exhibits, 37 interpretive panels, and 22 site approach markers in
Wakulla County, for a total estimated cost of $290,700.
Leon and Wakulla Counties wish to establish, with this Agreement, the manner in which Leon County will be
permitted to utilize a portion of the subject property for the construction of the Byway Improvements, and Wakulla
County will contribute match funding for the construction.
Budgetary Impact:
The project was implemented over three fiscal years (2010-11, 2011-12, 2012-13). The $25,000 Wakulla County
cash match was set aside over three budget cycles at just over $8,300 per fiscal year. These funds are ready to be
disbursed by the Clerk’s Office upon approval of the Participation and License Agreement.
Options
1.
Approve the Participation and License Agreement Between Leon County and Wakulla County for the Big
Bend Scenic Byway.
2.
Do Not Approve the Participation and License Agreement Between Leon County and Wakulla County for
the Big Bend Scenic Byway.
3.
Board direction.
Recommendation:
Option #1.
Attachment(s):
1.
December 6, 2010 BOCC Agenda Item
2.
December 6, 2010 BOCC Meeting Minutes
3.
Participation and License Agreement
Agenda Request
Date of Meeting:
December 6, 2010
Date Submitted:
November 19, 2010
To:
From:
Jerry Evans, Tourist Development Council Chairman
Pam Portwood, Tourist Development Council Director
Subject:
Update on Big Bend Scenic Byway Project; Discussion of 2011-12
National Scenic Byway Program Grant Application; Request Board
Approval for Grant Submission by the Tourist Development Council; and
Request Board Approval for Pledge of Match
Statement of Issue:
This agenda item provides an update to the Board on the Big Bend Scenic Byway (BBSB) and
discussion of the proposed 2011-12 National Scenic Byway Program Grant Application.
Additionally, this item requests Board approval for submission of the grant by Wakulla County
Tourist Development Council and requests Board approval for a portion of the cash match required
by the grant.
Background:
The Big Bend Scenic Byway is a 220-mile corridor through Wakulla, Leon, and Franklin counties.
It connects National Forest, National Estuarine Research Reserve, National Wildlife Refuges, the
Florida National Scenic Trail, State Parks, Sate
Forests, and numerous County and City Parks. The
byway also features four designated Waterfronts
Florida Communities and three historic lighthouses.
The BBSB was designated as a Florida Scenic
Highway in 2007 and was honored with designation as
a National Scenic Byway in 2009 by being added to
the America’s Byways® collection. During this 8year grassroots project, over $437,000 has been raised
in local matching support. The BBSB Project is led
by a 31-member Corridor Management Entity (CME).
The CME is responsible for the administration of
BBSB activities and implementation of the Corridor Management Plan.
The BBSB Corridor Management Plan outlines the goals, objectives, and strategies for establishing
the nationally-designated byway as a nature- and heritage-based tourist destination. Recent
Agenda Request: Update on Big Bend Scenic Byway Project; Discussion of 2011-12 National
Scenic Byway Program Grant Application; Request Board Approval for Grant Submission by
the Tourist Development Council; and Request Board Approval for Pledge of Match
December 6, 2010
Page 2
accomplishments toward the implementation of the Plan include: development of key marketing
materials such as the BBSB rack card, tear-off maps, and website. Current grant funds from VISIT
FLORIDA will provide for the revision of the Guide to the Big Bend Scenic Byway, establishment of
a byway-wide Ambassador Program, and creation of video podcasts interpreting the incredible
intrinsic resources of the byway.
A major accomplishment in implementation of the BBSB Corridor Management Plan is the
development of the Big Bend Scenic Byway Interpretive and Wayshowing Plan, funded through a
previous National Scenic Byway Grant. This plan identifies the unique characteristics of the byway;
establishes certain branding elements for the byway; provides design and preliminary cost estimates
for the kiosks and interpretive panels planned along the byway; and suggests other interpretive
media to consider for marketing and interpreting the byway. The completed plan was recently
highlighted by the National Scenic Byways Program on their nationalbyways.org website as a model
for other byways throughout the nation.
Recently, a presentation was made to the Wakulla TDC highlighting the Interpretive and
Wayshowing Plan and asking for support to move forward with implementing the plan. The TDC
unanimously approved moving forward with the request to the County Commission for approval to
be the applicant for the grant application, as well as, requesting a pledge for match should the
application be funded. Additionally, on September 8, 2010, Commissioner Artz (appointed
representative for Wakulla County Commission on the CME), arranged a meeting with byway
representatives and County staff to discuss the project. It was determined that a presentation and
formal request would be provided to the Board at the 12-6-10 County Commission meeting.
Analysis:
The submission of the 2011-12 National Scenic Byway Grant Program application will propose
funding in excess of $650,000 to implement the entire Big Bend Scenic Byway Interpretive and
Wayshowing Plan over the course of two to three fiscal years. The scope of work includes research
and writing of the 15 themes and 64 storylines outlined in the plan as well as design and construction
of 13 kiosks/Portals, 23 Exhibits, 63 Tertiary Signs, and 46 Site Approach markers. Over the last
several months, Pam Portwood, previous Byway Coordinator, and Diane Delaney, ASE Enterprises
(consultant to the byway) have been making presentations to the organizations, local governments,
and business community throughout the entire byway in order to gather pledges of cash match for
this ambitious project. The National Scenic Byway Grant Program provides a generous 80% of the
total funding for approved projects leaving a 20% minimum match requirement.
To date, pledges for match exceed $110,000 and have been approved by Leon County Commission
($25,000), Franklin County Commission ($25,000), Cities of Apalachicola, Carrabelle, Sopchoppy,
and St Marks (over $25,000 collectively), Summer Camp and St. Joe Foundation ($15,500), Florida
Fish & Wildlife Council ($2,380), St. Marks National Wildlife Refuge and Florida National Trail
Agenda Request: Update on Big Bend Scenic Byway Project; Discussion of 2011-12 National
Scenic Byway Program Grant Application; Request Board Approval for Grant Submission by
the Tourist Development Council; and Request Board Approval for Pledge of Match
December 6, 2010
Page 3
($13,900 in-kind), and Panacea Blue Crab Festival ($5,500). Approximately 90 miles of the 220mile corridor are within Wakulla County. If funded, the grant will provide 5 Portals, 11 exhibits, 37
interpretive panels, and 22 site approach markers in Wakulla County, for a total estimated cost of
$290,700.
Based on the pledges received by Franklin and Leon Counties and recognizing the incredible benefit
of this project to Wakulla County Tourism, the Wakulla County TDC respectfully requests the Board
to approve a pledge of $25,000 cash match for this grant application. PLEASE NOTE: If funded,
the project will be implemented over the next three fiscal years (2010-11, 2011-12, 2012-13).
Therefore, the $25,000 match can be spread over three budget cycles at just over $8,300 per fiscal
year. Additionally, the Wakulla County TDC is requesting board approval to be the grantee for this
application. This will allow the TDC to remain closely involved with the project, receive
administrative funding to manage the grant, and provide the Local Agency Participation agreement
with Florida Department of Transportation that is required for any construction project.
The application cycle for the 2011-12 National Scenic Byway Program is expected to open
sometime in the next month or two. The draft application will be provided to the Board for final
approval prior to submission. Should you have any questions or require additional information,
please don’t hesitate to contact Pam Portwood, Director, Wakulla County TDC at (850) 544-6133.
Options:
1.
Approve the Wakulla TDC as grantee and administrator of the 2011-12 National Scenic
Byway Program Grant Application and approve pledge of cash match for Wakulla County.
2.
Do not approve the Wakulla TDC as grantee and administrator of the 2011-12 National
Scenic Byway Program Grant Application and do not approve pledge of cash match for
Wakulla County.
3.
Board Direction.
Recommendation:
Option #1
Attachment:
1.
Benefits of Scenic Highway Designation
Prepared by:
Herbert W. A. Thiele, Esq.
Leon County Attorney’s Office
Leon County Courthouse
301 S. Monroe St., Suite 202
Tallahassee, Florida 32301
Wakulla County
Parcel ID: 25-3S-01E-000-05423-000
24-5S-02W-000-02973-003
24-5S-02W-000-02973-005
PARTICIPATION AND LICENSE AGREEMENT FOR
BIG BEND SCENIC BYWAY IMPROVEMENTS
THIS PARTICIPATION AND LICENSE AGREEMENT (the or this “Agreement”) is made and
entered into the date upon which the last of the parties signs the Agreement (“Effective Date”), by and
between WAKULLA COUNTY, a political subdivision of the State of Florida, whose mailing address is
P.O. Box 1263, Crawfordville, FL 32326, hereinafter referred to as “Participant,” and LEON COUNTY,
FLORIDA, a charter county and political subdivision of the State of Florida, whose post office address is
Leon County Office of Financial Stewardship, Attention: Grants Coordinator, 301 South Monroe St.,
Tallahassee, FL 32301, hereinafter referred to as “Facilitator.”
W I T N E S S E T H:
WHEREAS, Participant is the owner of those certain parcels of real property located in Wakulla
County, Florida, and identified by the Wakulla County Property Appraiser as Parcel ID’s 25-3S-01E-00005423-000; 24-5S-02W-000-02973-003; and 24-5S-02W-000-02973-005 (collectively the “Subject
Property”); and
WHEREAS, the Subject Property is adjacent to the 220-mile Florida Scenic Highway known as the
Big Bend Scenic Byway (hereinafter referred to as the “Byway”); and
WHEREAS, in May 2006, the Corridor Management Entity (the “CME”) was established to serve as
the caretaker of the Byway and to take the lead in monitoring and implementing the 2007 Corridor
Management Plan (the “CMP”) adopted for the Byway; and
WHEREAS, the CME worked in conjunction with the U.S. Department of Agriculture Forest
Service to prepare a plan designed to implement the goals and objectives of the CMP and contain the
design guidelines and prototypes to be used by contractors and fabricators to construct the improvements
along the Byway (the “Byway Improvements”), with such plan finalized and approved by the CME on
March 4, 2010 as the Big Bend Scenic Byway Interpretive and Wayshowing Plan which, by this
reference, is hereby incorporated as part of this Agreement (the “Interpretive and Wayshowing Plan”);
and
WHEREAS, in order to implement the construction, fabrication, and installation of the Byway
Improvements, a study was completed in June 2011 by Diane Delaney and Pamela Portwood, on behalf of
the CME, entitled Implementation Study of the Big Bend Scenic Byway Roadside Interpretation Plan
which, by this reference, is also hereby incorporated as part of this Agreement (the “Implementation
Study”); and
WHEREAS, the CME was awarded a federal grant (the “Grant”) managed through the Florida
Department of Transportation to fund the final design and construction of Byway Improvements as shown
and implemented in the Interpretive and Wayshowing Plan and Implementation Study, respectively; and
WHEREAS, Facilitator is the Agency responsible for implementing and managing the Grant funding
for the Byway, and for directing and managing the final design and construction of the Byway
Improvements; and
WHEREAS, the Grant requires Facilitator to provide match funding in an amount equal to 20% of
the Grant amount; and
WHEREAS, Participant, as a member of the CME, wishes to participate in accomplishing the goals
and objectives of the CMP to enhance and improve to the Byway by permitting a certain number of the
Byway Improvements to be constructed on the Subject Property and by providing a portion of the match
funding for the Grant in the form of cash, materials, and/or labor (the “Match Funding”); and
WHEREAS, Participant and Facilitator wish to establish with this Agreement the manner in which
Facilitator will be permitted to utilize a portion of the Subject Property for the construction of the Byway
Improvements, and which Participant will contribute Match Funding for such construction.
NOW, THEREFORE, in consideration of the mutual covenants and conditions herein contained and
other good and valuable consideration, the receipt and sufficiency of which is hereby acknowledged,
Participant and Facilitator agree as follows:
1. Recitals. The Recitals set forth above are true and correct and are incorporated into the terms of
this Agreement.
2. Grant of License; Licensed Area Defined. Participant hereby licenses to Facilitator, its
employees, contractors, agents, successors, and assigns, in accordance with the terms and conditions set
forth in this Agreement, that certain area of the Subject Property adjacent to the Byway as depicted in
Exhibit “A” attached hereto and incorporated herein by this reference (the “Licensed Area”). With
regard to the Licensed Area, Participant and Facilitator acknowledge and agree to the following:
a. Not Real Property. This Agreement constitutes a license for the use of the Licensed Area
and does not grant any permanent possessory interest in real property, nor shall this Agreement be
construed as conveying any real property interest in the Licensed Area.
b. Term of License. The term of this license shall commence on the Effective Date of this
Agreement and shall continue thereafter until the latest date of expiration of the warranty periods for
any of the Participant Improvements constructed and lying within the Licensed Area. The expiration
date of this license may be extended upon written agreement of the parties.
c. Approximate Boundaries. The boundaries of the Licensed Area as depicted herein are
intended to be an approximation and are not to scale. As such, to the extent the Licensed Area
encroaches on to abutting property not owned by Participant, the boundaries of the Licensed Area
shall be deemed to be the nearest actual boundary of the Subject Property.
d. No License Fee. The mutual covenants and conditions contained in this Agreement represent
sufficient consideration for this Agreement and, as such, Facilitator shall not be required to pay a fee
for the license of the Licensed Area.
e. License Revocable. The license granted herein shall be revocable by Participant in
accordance with the terms set forth in paragraph 10 below; provided, however, that such revocation
of the license shall have no force and effect on the remaining rights and obligations of Participant
and Facilitator that do not necessarily rely upon the existence of the license, and such remaining
rights and obligations shall survive a revocation of the license granted herein.
3. Permitted Use. The use of the Licensed Area by Facilitator, its employees, contractors, agents,
successors, and assigns shall be limited to only the following activities:
a. Construction of the Participant Improvements (as that term is defined in paragraph 4
below);
-2-
b. Ingress and egress of vehicles and equipment as needed to construct the Participant
Improvements; and
c. Temporary storage and staging of equipment and materials as needed to construct the
Participant Improvements.
4. Participant Improvements; Ownership. For purposes of this Agreement, the term “Participant
Improvements” shall refer to those Byway Improvements to be constructed on the Subject Property as
depicted in Exhibit “B” attached hereto and incorporated herein by this reference. With regard to the
Participant Improvements, Participant and Facilitator acknowledge and agree to the following:
a. The Participant Improvements as depicted herein are artist renderings as contained in the
Interpretive and Wayshowing Plan and Implementation Study, and are only intended to represent the
design guidelines and prototypes of the Byway Improvements. As such, the final design of the
Participant Improvements may vary from those depicted in Exhibit “B.”
b. The installation of all tertiary signs, as identified and shown in the Interpretive and
Wayshowing Plan and Implementation Study, has been completed as of the Effective Date of this
Agreement and, as such, will not be considered as part of the Participant Improvements.
c. The installation of any and all site approach markers, as identified and shown in the
Interpretive and Wayshowing Plan and Implementation Study, will require further coordination
between Facilitator and the Florida Department of Transportation (“FDOT”) to allow for such
installation to occur within the FDOT right-of-way. Therefore, such installation will be addressed as
part of a separate agreement and will not be considered as part of the Participant Improvements.
d. Facilitator’s role is merely to facilitate the design and construction of the Participant
Improvements by acting as the Agency responsible for implementing and managing the Grant
funding for the Byway. Facilitator shall at no time assume any ownership rights or responsibilities
of the Participant Improvements. As such, any and all ownership rights and responsibilities
associated with the Participant Improvements shall, at all times, be that of Participant. This
subparagraph shall survive the termination or expiration of the term of the license for the Licensed
Area.
5. Match Funding. Participant shall contribute Match Funding consisting of cash in the amount of
Thirty Thousand Five Hundred and 00/100 Dollars ($30,500.00). Participant and Facilitator acknowledge
and agree that the Match Funding amount shall be apportioned between Participant, whose contribution
shall be $25,000.00, and the Panacea Blue Crab Festival Committee, whose post office address is P.O.
Box 456, Panacea, FL 32346 (“Blue Crab Festival Committee”), whose contribution shall be $5,500.00.
As of the Effective Date of this Agreement, Facilitator acknowledges its receipt of the $5,500.00 Blue
Crab Festival Committee contribution, leaving an unpaid balance of the Match Funding in the amount of
$25,000.00. To the extent such Match Funding has not already been paid as of the Effective Date of this
Agreement, it shall be paid to Facilitator by check and delivered to Facilitator, no later than forty-five
(45) days after the Effective Date of this Agreement, care of Leon County Office of Financial
Stewardship, Attn: Grants Program Coordinator, 301 South Monroe St., Tallahassee, FL 32301, or to
such other address as Facilitator directs in writing.
6. Permitting of Participant Improvements; Further Assurance and Cooperation. To the extent
Participant is a jurisdictional permitting authority involved in the permitting for the construction of the
Participant Improvements, Participant shall make reasonable efforts to seek a waiver of any of its
permitting fees required for such construction. Furthermore, Participant acknowledges and agrees that, in
order to assure the timely construction of the Participant Improvements with no interruption or delay,
Participant shall cooperate with Facilitator in the permitting process by executing, upon request, any and
all documents as required by the various permitting authorities involved in such construction.
-3-
7. Repair, Replacement, and Maintenance of Participant Improvements; Contractor Warranties.
The maintenance, repair, and replacement of the Participant Improvements, whether required during or
after construction thereof, shall be the responsibility of Participant at Participant’s expense. Any such
repairs and replacements that are covered under any warranty or guaranty provided by Facilitator’s
contractors shall be coordinated through Facilitator. Upon receipt of a written request from Participant
for such warranty repairs, Facilitator shall, no later than five business days after such receipt, notify its
contractor of Participant’s warranty repair request.
8. Compliance with Laws, Regulations, and Other Legal Requirements. With regard to the use of
the Licensed Area, Facilitator shall comply with all applicable federal, state, and local laws, regulations,
and standards including, but not limited to, any applicable laws related to environmental protection or
public health and safety, as well as those relating to the operation and maintenance of any equipment or
personal property on, or in, the Licensed Area.
9. Termination by Facilitator. Facilitator may terminate this Agreement for any reason, subject to
the satisfaction of the following conditions:
a. Facilitator shall deliver written notice to Participant of Facilitator’s intent to terminate;
provided, however, such termination shall not be effective until three (3) business days after
Participant’s receipt of written notice of Facilitator’s intent to terminate.
b. Upon Participant’s request, Facilitator shall, at Facilitator’s expense, remove any partially
constructed Participant’s Improvements.
10. Termination by Participant. The license granted herein may be revoked by Participant for any
reason. However, with regard to the remaining provisions of this Agreement that survive such revocation
in accordance with paragraph 2 above, Participant may terminate such remaining provisions for any
reason, subject to the satisfaction of the following conditions:
a.
Participant shall deliver written notice to Facilitator of Participant’s intent to terminate;
provided, however, such termination shall not be effective until two (2) business days after
Facilitator’s receipt of written notice of Participant’s intent to terminate, unless Participant has given
Facilitator the opportunity to take corrective action pursuant to paragraph 11 below.
b. With regard to any of the Participant Improvements that have been partially constructed
within the Licensed Area, Facilitator’s obligation to complete such Participant Improvements shall
be deemed released and waived as of the date of Participant’s termination and, with regard to
Participant’s Match Funding to have been delivered in accordance with paragraph 5 above,
Participant shall not be entitled to reimbursement of any such Match Funding delivered as of the date
of Participant’s termination.
c.
Participant shall defend and hold Facilitator harmless from any and all loss or damages
claimed against Facilitator by its contractors for any breach of contract resulting from Participant’s
termination.
11. Facilitator’s Opportunity to Take Corrective Action. Prior to the Participant’s termination of
this Agreement, Participant shall provide to Facilitator written notice setting forth the reason for such
termination and a reasonable period of time, not to exceed five (5) business days, within which Facilitator
may complete any corrective action deemed necessary by Participant to prevent such termination.
12. Delivery of Notices. Any written notice required or permitted to be delivered by the terms and
conditions of this Agreement shall be delivered by hand delivery or guaranteed overnight delivery
service.
-4-
a. Notices to Participant shall be delivered to the address specified in the introductory
paragraph of this Agreement or as specified in any change of address provided by Participant in
accordance with the terms herein.
b.
Notices to Facilitator shall be delivered to:
Leon County Public Works Department
Attention: Director of Engineering Services
2280 Miccosukee Road
Tallahassee, FL 32308
With a copy delivered to:
301 S. Monroe Street, Suite 202
Leon County Courthouse
Tallahassee, FL 32301
c. All notices shall be effective upon delivery or attempted delivery during regular business
hours. Either party may change its notice address upon written notice to the other party, given in
accordance herewith by an authorized officer, partner, or principal.
13. Authority of Facilitator. Facilitator represents and warrants to Participant that the party
executing on behalf of Facilitator is fully and properly authorized to execute and enter into this
Agreement on behalf of Facilitator, and that the execution of this Agreement and the performance by
Facilitator of its obligations hereunder have been duly authorized and approved by all necessary corporate
action.
14. Authority of Participant. Participant represents and warrants to Facilitator that the party
executing on behalf of Participant is fully and properly authorized to execute and enter into this
Agreement on behalf of Participant, and that the execution of this Agreement and the performance by
Participant of its obligations hereunder have been duly authorized and approved by all necessary
corporate action.
15. Florida Law. This Agreement shall be governed by the laws of the State of Florida. Venue for
any legal proceeding arising from this Agreement shall be the 2nd Judicial Circuit in and for Leon County,
Florida unless otherwise agreed upon by the parties.
16. Time Is Of The Essence. Time is of the essence of this Agreement and all provisions contained
herein.
[THE REMAINDER OF THIS PAGE HAS BEEN INTENTIONALLY LEFT BLANK]
-5-
17. Incorporation of Prior Agreements; Modifications. This Agreement is the only effective
agreement between the parties pertaining to the participation in the construction of the Byway
Improvements, the provision of Match Funding, and the use of the Licensed Area, and no other
agreements either oral or otherwise are effective unless embodied herein. All amendments to this
Agreement shall be in writing and signed by all parties. Any other attempted amendment shall be void.
IN WITNESS WHEREOF, Facilitator and Participant have caused this Agreement to be duly executed
as of the date first above written.
SIGNED, SEALED AND DELIVERED
IN THE PRESENCE OF:
WAKULLA COUNTY
___________________________
________________________________
Name: _____________________
By: _____________________________
(Print Name)
___________________________
Name:
Its: _____________________________
(Print Title)
Date: _________________________
LEON COUNTY, FLORIDA
___________________________
Name: ______________________
________________________________
By: Vincent S. Long
Its County Administrator
____________________________
Date: _________________________
Name: ______________________
ATTEST:
Bob Inzer, Clerk of the Circuit Court
and Comptroller, Leon County, Florida
Approved as to Form:
BY: _________________________
BY: ___________________________
F12-00156
-6-
Composite Exhibit “A”
Licensed Area
Wakulla County
Newport County Park/St. Marks River
Wakulla County Welcome Center
Big Bend Maritime Center
Owner: Wakulla County
County: Wakulla
Parcel No.: 25-3S-01E-000-05423-000
Site: Newport Co. Park/St. Marks River
Address: US-98
x
X - Approximate Location of Participant Improvements
- Boundary of Licensed Area
A1
County: Wakulla
Parcel No.: 24-5S-02W-000-02973-003
Site: Wakulla County Welcome Ctr.
Address: US-98
x
A2
County: Wakulla
Parcel No.: 24-5S-02W-000-02973-005
Site: Big Bend Maritime Center
Address: Mound St. / Crum Dr.
x
A3
Composite Exhibit “B”
Participant Improvements
Wakulla County
Newport County Park/St. Marks River
Wakulla County Welcome Center
Big Bend Maritime Center
County: Wakulla
Parcel No.: 25-3S-01E-000-05423-000
Site: Newport Co. Park/St. Marks River
Address: US-98
Primary Portal Kiosk and Sign
B1
County: Wakulla
Parcel No.: 24-5S-02W-000-02973-003
Site: Wakulla County Welcome Ctr.
Address: US-98
Secondary Portal Kiosk and Sign
B2
County: Wakulla
Parcel No.: 24-5S-02W-000-02973-005
Site: Big Bend Maritime Center
Address: Mound St. / Crum Dr.
Wayside Exhibit
B3
Agenda Request
Date of Meeting:
January 20, 2015
Date Submitted:
January 5, 2015
To:
From:
Cleve Fleming, Public Works Project Director
Subject:
Request Board Ratification of an Emergency Purchase for Repairs to the
Sopchoppy Master Lift Station
Statement of Issue:
This agenda item is requesting ratification of an emergency purchase for repairs to the
Sopchoppy Master Lift Station.
Background:
The Sopchoppy Master Lift Station (# 68) is a pump station and the master sanitary sewer lift
station that pumps all of the sewage from the Sopchoppy area to the Wakulla County Waste
Water Treatment Plant. This lift station receives waste water from three other lift stations and
approximately 170 individual grinder stations, all located within the Sopchoppy area.
On August 1, 2014, a fire occurred in the control panel at this lift station. The control panel
operates the pumps and the alarms. Based on a consultant’s observation, the fire was caused by
an apparent power surge. In order to get the lift station operational, a bypass pump was placed at
this location the following day and currently remains there while the control panel is being
replaced. Staff has filed a claim with the County’s insurance provider, however the claim is
pending at this time. If the claim is approved, the County will be reimbursed a percentage of the
total cost of repairs.
Analysis:
Due to the cost of operating off of a bypass pump, it was imperative that staff move quickly to
get the control panel replaced. Because of that, staff promptly issued a request for quote to three
(3) vendors who provide replacement control panels, with all three vendors responding
(Attachment #1). The lowest quote was selected (Attachment #2). Staff quickly ordered the
control panel replacement to expedite the repair process.
Per Section 4.7.1 of the County purchasing policy; In the case of emergencies that require the
immediate purchase of goods or services, the County Administrator or his designee shall be
empowered to secure such good or service without competitive bidding. In this event, all
measures shall be taken to assure the maximum cost benefit to the County is reached. Therefore,
staff is seeking ratification of the purchase of the control panel for emergency repairs to the
Sopchoppy Master Lift Station.
Request Board Ratification of an Emergency Purchase for Repairs to the Sopchoppy Master Lift
Station
January 20, 2015
Page 2
Budgetary Impact:
The total cost of the replacement control panel was $33,893.00. It has been budgeted for in
FY14/15 and will be paid for from the Sewer Maintenance fund.
Options:
1.
Ratify the emergency purchase of the control panel for emergency repairs to the
Sopchoppy Master Lift Station in the amount of $33,893.00.
2.
Do not ratify the emergency purchase of the control panel for emergency repairs to the
Sopchoppy Master Lift Station in the amount of $33,893.00.
3.
Board Direction.
Recommendation:
Option#1
Attachments:
1.
Control Panel Quotes
2.
Pump and Process Invoice
Quote Number:
3820 Hopkins Street
Pensacola, FL 32505
(850) 432-0334, fax: (850) 432-1336
Quotation
Date: 8/15/2014
Project: L.S. 68 Sopchoppy
Location: Wakulla County, FL
To: Brent Pell
Wakulla County Public Works
340 Trice Ln.
Crawfordville
Engineer: N/A
FL 32327
Equipment: Duplex Control Panel
1405 B
Terms:
NET 30 Days
Delivery: 4 Weeks
We are pleased to quote on the following equipment:
One (1) Replacement Duplex Control Panel - 60 HP, 480 Volt, 3-Phase which includes Danfoss VFDs with
6 year on-site warranty to be used as soft starters with heat sinks through the back to eliminate need for A/C
units, 2 HP Mixer starter and controls. Includes Omnisite Cystall Ball with 3 year elite monitoring to monitor
the pulse output of the flow meter to the Omnsite unit in order to get flow totals.
-Four float switches
Net price, F.O.B. shipping point: $33,893.00
NOTES:
1. If ordered, please sign this quotation form and FAX or Email back to Pump & Process Equipment, Inc.
2. Only items mentioned above are included. If it is not listed it is to be provided by others.
3. Delivery promise date begins upon return of approved Submittal or approved drawings.
Additional Note
1. Includes startup of panel and omnisite unit.
2. Danfoss VFDs have 6 year on-site warranty which covers drives, moisture, and corrosion.
Fuses will be replaced to customer at no charge when needed.
This Quotation Prepared By Kathleen
For Pump & Process Equipment, Inc.
The undersigned agrees to and has the authority to bind
the purchaser to the terms and conditions below and
equipment as described above.
Date
Quotation good for 30 days. Prices do not include any applicable taxes. Payment terms are NET 30 days from date of shipment. Past due
accounts will be charged interest at 1.5% per month. Should the services of an attorney, collection agency or other legal service become
necessary for collection, purchaser will assume responsibilty for all expenses accrued in the collection process including fees, court cost,
serving charges, lien filing, etc. Manufacturer's warranty applies. Pump & Process Equipment, Inc. assumes no liability whatsoever for delays
or damages caused by defects or any other equipment failure.
Quality Controls Inc.
Industrial Control Panels
EQUIPMENT PROPOSAL
DATE: August 13, 2014
PROJECT: Wakulla County
TO: Pump & Process
Attn.: Kathleen McDole
QUOTATION: Q14882-R1
We are pleased to propose the following quotation based on our interpretation of the furnished
specifications. Any additional equipment not listed will be subject to pricing review.
Enclosure Type:
Enclosure Mounting:
Power Requirements:
Horsepower:
Station Type:
NEMA 4X Stainless Steel (60x36x12) w/ 3-point latching handle
12” leg kit
480 Volt 3 Phase
60 HP
Duplex
Equipment
____ Main power distribution block
____ Individual circuit breakers
____ VFD’s for pumps w/ heat sinks out enclosure back VFD’s by PPE
____ Starter for mixer with 3 leg overload protection, IEC rated
____ Phase/Power monitor
____ Surge protector
____ GFI convenient receptacle
____ 120 Volt fused control transformer
____ Level control system, four float system by PPE
____ Seal fail relays with seal fail indicating light, door mounted
____ Motor overtemp indicator lights, door mounted
____ Running indicating lights, door mounted
____ Hand-Off-Auto selector switches, door mounted
____ Elapsed time meters, door mounted
____ Alternator, with lead/lag selector switch
____ Cycle timer for mixer
____ Enclosure mounted alarm light for high-level alarm
____ Audible alarm horn, with alarm silence control
____ Alarm/Telemetry dry contact and relays
____ Auto-Dialer, furnished by PPE
____ Terminals for field connections
____ UL 508A Listed
Plus any Federal, State, Local, or Applicable Taxes to be the responsibility of the buyer. One (1) copy of
submittal information is included in the above price. Additional copies can be supplied at $5.00 a copy.
Estimated delivery is 3 to 4 weeks after receipt of Complete Engineering Approved Drawings and/or
acceptable order in our office located in Cincinnati, Ohio. Price valid for 60 days from the date of this
proposal/agreement. Projects extended past this time period are subject to adjustments based on prevailing
material costs. Established customers payment terms are NET 30 Days from date of shipment.
Submitted by: Tom Pulskamp________________________________________
3411 Church Street - Cincinnati, Ohio 45244 - Phone (513) 272-3900 - Fax (513) 272-3939
Email – Qualitycontrols@fuse.net Website – www.qualitycontrolsinc.com
8/13/14
L.S. 68 Sopchoppy
1 each
Duplex Control Panel
One (1) Duplex Control Panel - 60 HP, 480 Volt, 3-Phase with VFDs and 6 year on-site warranty. VFD to
function as soft starters w/ heat sinks through the back to eliminate need for A/C. Includes 2 HP Mixer starter
and controls. Includes telemetry with 3 years monitoring.
GULF COAST ELECTRIC MOTOR SERVICE, INC.
3810 HOPKINS STREET
PENSACOLA, FL 32505
PH (850)433-5134 * FAX (850)433-0308
24 HR RESPONSE (888)959-0415
August 13, 2014
Brent Pell
Wakulla County Public Works
340 Trice Ln
Crawfordville, FL
Proposed to: Kelly Griffis
Via: Email kgriffis@esginc.net
CC:
Gulf Coast Electric Motor Service is pleased to propose the following:
L.S. # 68 Sopchoppy - Duplex Control Panel
Provide:
Item
Qty
#1
1
Description
Price
Replacement Duplex Control Panel - 60 HP, 480 V, 3
phase; includes Danfoss VFDs with six (6) year
warranty to be used as soft starteres with heat sinks
through the back to eliminate need for A/C unites, 2
HP Mixer starter and controls. Includes Omnisite
Cystall Ball with three (3) year elite monitoring to
monitor the pulse output of the flow meter to the
Omnisite unit in order to get flow totals. -- Four (4)
float switches.
Total Price:
Proposed by:
Accepted By:
$39,994.00
$39,994.00
Heneo Rodriguez
Date: _________________
Pump & Process Equipment, Inc.
Invoice
300 Shadow Wood Park
Birmingham, AL 35244
Phone #
Fax #
1-800-500-0029
205-987-3622
DATE
INVOICE #
12/15/2014
11351
SHIP TO
Wakulla County Pubic Works
340 Trice Lane
Crawfordville, FL 32327
ITEM
Misc.
DESCRIPTION
One (1) Replacement Duplex Control Panel60HP/480V/3PH which includes Danfoss VFDs with 6
year on-site warranty to be used as soft starters with heat
sinks through the back to eliminate need for A/C units,
2HP Mixer starter and controls. Includes Omnisite
Crystal Ball with 3 year elite monitoring to monitor the
pulse out put of the flow meter to the Omnisite unit in
order to get flow totals.
- Four float switches
P.O. NO.
TERMS
PROJECT
061442
NET 30 DAYS
Wakulla Ct, LS 38 S...
QTY
RATE
1
33,893.00
AMOUNT
33,893.00
RE: Wakulla Sopchoppy LS. #68
Total
$33,893.00
Agenda Request
Date of Meeting:
January 20, 2015
Date Submitted:
January 6, 2015
To:
From:
Michael Morgan, Fire Chief
Subject:
Request Board Approval to Schedule and Advertise a Workshop to Discuss
Fire MSBU and other Public Safety Issues
Statement of Issue:
This agenda item requests Board approval to schedule and advertise a workshop to discuss the status
of the Fire MSBU and other public safety issues.
Background:
Wakulla County provides Fire protection that is funded through a Municipal Services Benefit Unit.
While the current MSBU has been in effect for several decades, the current funding level was
established approximately five years ago. The response level as well as call load has changed over
this time. In addition, changes have been made with EMS to bring that division into Wakulla
County Fire Rescue along with the fire organization.
Analysis:
A workshop is being requested to allow staff to provide the BOCC with an update of the status of
several Fire Rescue Department issues including apparatus, equipment, and facilities. Also included
will be the current status of levels of protection for the citizens of Wakulla for both Fire and EMS.
The Five Year Plan illustrates a list of capital items that have exceeded life expectancy and are in
critical need of replacement.
The BOCC will also be presented with an updated overview of the issues facing Fire Rescue
including changes in responses from VFDs, re-organization of several VFDs, response times,
upcoming ISO rating evaluations, changes in recruitment and retention of VFD members, ALS
response, call load for EMS units, etc.
The proposed Workshop is intended to facilitate discussion and review of the current status as well
as the future needs in the Fire Rescue Department and the Five Year Plan. Staff anticipates
obtaining the Board’s consensus and/or direction on the several issues including upcoming capital
improvement expenditures.
Lastly, staff anticipates this workshop lasting more than one hour; therefore, staff recommends the
workshop begin at 3p.m. on February 17, 2015.
Request Board Approval to Schedule and Advertise a Workshop to Discuss Fire MSBU and
other Public Safety Issues
January 20, 2015
Page 2
Budgetary Impact:
None.
Options:
1. Approve to schedule and advertise a Workshop on February 17, 2015 at 3p.m. to discuss Fire
MSBU and other public safety issues.
2. Do not approve to schedule and advertise a Workshop on February 17, 2015 at 3p.m. to discuss
Fire MSBU and other public safety issues.
3. Board direction.
Recommendation:
Option #1
Agenda Request
Date of Meeting:
January 20, 2015
Date Submitted:
January 9, 2015
To:
From:
Brandy King, Budget Coordinator
Subject:
Request Board Approval of a Resolution and Budget Amendment for an
E911 Grant Award
Statement of Issue:
This agenda item requests Board approval of a Resolution and Budget Amendment for an E911
grant award.
Background:
Pursuant to Florida Statute 129 which governs the budget process, the Board has the ability to
approve budget amendments to the current budget based on a receipt of a nature from a source
not anticipated in the budget and received for a particular purpose, including but not limited to
grants, donations, gifts, or reimbursement for damages, may, by resolution of the board spread
on its minutes, be appropriated and expended for that purpose, in addition to the appropriations
and expenditures provided for in the budget. Such receipts and appropriations must be added to
the budget of the proper fund. The resolution may amend the budget to transfer revenue between
funds to properly account for unanticipated revenue.
Analysis:
The State of Florida E911 Board annually awards grant funds to improve E911 systems serving rural
counties on a cost reimbursement basis. Wakulla County is the recipient of this award for Fiscal
Year 2014/2015 for the purpose of enhancing the E911 system used by the Wakulla County Sheriff
Office and Wakulla County Fire & Rescue. These funds are restricted for use and cannot be used for
any other purposes. The grant funds will be administered by Wakulla County Sheriff Office.
Budgetary Impact:
In preparing the FY2014/2015 Final Budget, these funds were not anticipated. According to the
Florida E911 Board grant award letter (Attachment #1), the actual amount of the award is
$18,145.14. Approval of this Resolution and Budget Amendment increases the Final FY2014/2015
revenue line item budget of 190-DMS-01.0600-02.000.334200 by $18,145.14 and will increase the
expense line item of 190-DMS-01.0600-02.581.5911 by $18,145.14.
Request Board Approval of Resolution and Budget Amendment for an E911 Grant Award
January 20, 2015
Page 2
Options:
1.
Approve the Resolution and Budget Amendment for an E911 grant award in the amount of
$18,145.14.
2.
Do not approve the Resolution and Budget Amendment for an E911 grant award in the
amount of $18,145.14.
3.
Board direction.
Recommendation:
Option #1.
Attachment(s):
1.
Florida E911 Board Grant Award Letter
2.
Resolution
3.
Budget Amendment
WAKULLA COUNTY
RESOLUTION #___________
WHEREAS, The Board of County Commissioners of Wakulla County, Florida has received
funds from sources not anticipated in its budget for 2014-15 and
WHEREAS, those funds hereinafter described were received for a particular purpose; and
WHEREAS, Chapter 129.06, Florida Statutes, provides that the Budget Officer at any time
within a fiscal year may amend a budget for that year when there is a receipt of funds from a
source not anticipated in the budget and for a particular purpose, and expend it for a particular
purpose; and
WHEREAS, there is provision for such receipts and appropriations to be added to the budget
of the proper fund:
NOW, THEREFORE, The Board of County Commissioners does RESOLVE that the
following described funds be appropriated and expended for the purpose indicated:
190-DMS-01.0600-02.000.334200
190-DMS-01.0600-02.581.5911
State Grant – Public Safety
Transfer to Constitutional Officer
$18,145.14
$18,145.14
Authorized and directed to add said receipts and appropriations to the budget of the proper
fund.
PASSED AND ADOPTED, on this the ______ day of __________________, 2015
_________________________________
Ralph Thomas, Chairman
For 2014-2015 budget year
ATTEST:
______________________________
APPROVED AS TO FORM ONLY:
_______________________________
Heather Encinosa, Esquire
County Attorney
BUDGET AMENDMENT
Date:
1/20/2015
Department:
Budget Amendment
Finance
Account #
Description
Beginning / Current
Budget
Increase
190-DMS-01.0600-02.000.334200 State Grant - Public Safety
0
18,145.14
190-DMS-01.0600-02.581.5911
Transfer to Constitutional Officer
0
18,145.14
Total:
0
36,290
Justification:
Date of BOCC Action:
Ending
Budget
Decrease
0
0
18,145
0
18,145
0
0
0
0
0
0
0
0
0
36,290
Receipt of notification from Florida E911 Board of grant award
1/20/2015
Department Authorization:
Date:
OMB Authorization:
Date:
Budget Amendment Form
OMB-11-15-07
Agenda Request
Date of Meeting:
January 20, 2015
Date Submitted:
January 6, 2015
To:
From:
Greg James, Finance Director
Subject:
Request Board Approval of a Line of Credit Renewal Reserved for
Emergency / Disaster Relief and Authorize the Chairman and Clerk to
Execute the Renewal Agreement
Statement of Issue:
This agenda item requests the Board to approval of a line of credit renewal reserved for
emergency disaster relief and authorize the Chairman and Clerk to execute the $2,000,000 line of
credit Renewal Agreement (Attachment #1) with Ameris Bank.
Background:
On October 7, 2013, the Board approved opening a line of credit at Ameris Bank for the sole
purpose of funding future emergency or disaster relief efforts that cannot be internally funded
through cash reserves. The approval was subject to legal review and the final agreement was
approved by the Board on November 4, 2013. The line of credit is valid for 12 months and must
be renewed every year.
Analysis:
When a disaster event occurs, the County is required to provide the needed funding for
recovering from the event. FEMA (Federal Emergency Management Agency) and the State of
Florida reimburse the County for 87.5% of approved expenditures at a later date. Typically this
“later date” is several months and, in some instances, it may take more than a year for the County
to be reimbursed.
More recently, it has become more difficult to obtain reimbursement from FEMA. For example,
the County has only just recently been fully reimbursed for the costs associated with the 2012
Tropical Storm Debby flooding. It took hundreds of man-hours between County and ESG, Inc.
staff to obtain the reimbursements and it took approximately two years to receive full
reimbursement.
The County is in the process of rebuilding its reserves to appropriate levels. If a significant
disaster struck the County, cash reserves will be wiped out. Given the difficulties of
reimbursement, the County may be many months or even years without appropriate amounts of
cash on hand.
Request Board Approval of a Line of Credit Renewal Reserved for Emergency / Disaster Relief
and Authorize the Chairman and Clerk to Execute the Renewal Agreement
January 20, 2015
Page 2
In light of this possibility, staff is recommending the County re-authorize a line of credit with
Ameris Bank. The arrangements set forth in the original promissory note have not changed. The
line of credit is tied to the Prime lending rate which will vary over time. The rate is currently set
at 3.25%. Repayment arrangements of the debt would be as follows:




Interest only payments required on a monthly basis for a maximum of 12 months
Principal payments made at any time at the discretion of the County
Principal balance paid in full within one year of use of funds
Renewal of the line of credit required on an annual basis
At no time would staff have the authority to use the line of credit without prior authorization
from the Board. If an emergency arises, staff would assess whether or not the event is of such
magnitude that the line of credit may be needed. If such an assessment is made, staff would bring
an agenda item before the Board to approve the use of the line of credit.
Budgetary Impact:
The cost associated with opening the original line of credit was $6,000 in bond counsel /
attorney’s fees paid to Nabors, Giblin & Nickerson. Ameris Bank waived their fees.
The current budgetary impact is zero due to Ameris Bank waiving the $500 renewal fee.
Options:
1.
Approve the renewal of the line of credit with Ameris Bank and authorize the Chairman
and Clerk to sign the renewal agreement.
2.
Do not approve the renewal of the line of credit with Ameris Bank and do not authorize
the Chairman and Clerk to sign the renewal agreement.
3.
Board Direction.
Recommendation:
Option #1
Attachments:
1. Ameris Bank Renewal Agreement to Promissory Note
2. Minutes from November 4, 2013 Meeting authorizing original line of credit
BOARD OF COUNTY COMMISSIONERS
REGULAR BOARD MEETING
MONDAY, NOVEMBER 4, 2013
The Board of County Commissioners in and for Wakulla County, Florida met for a regular scheduled Board
Meeting on Monday, November 4, 2013 at 6:00 p.m., Chairman Randy Merritt presiding. Present were
Commissioners Richard Harden, Howard Kessler, Jerry Moore, and Ralph Thomas. Also, present were County
Administrator David Edwards, County Attorney Heather Encinosa and Deputy Clerk Evelyn Evans
Invocation and Pledge of Allegiance provided by Commissioner Ralph Thomas
APPROVAL OF AGENDA
(CD6:01) Commissioner Thomas moved to approve the Agenda with the following changes:
Commissioner Moore – requests to make a change to his item 18A in the analysis section
County Administrator – requests to pull Consent item 9
Commissioner Kessler – requests to pull Consent items 6 & 8
Second by Commissioner Harden and the motion carried unanimously, 5/0.
(CD6:02) 1. Bob Danzey – Wetlands
(CD6:04) 2. Chris Russell – Wetlands
(CD6:06) 3. Chris Langston – Experience at the Stone Crab Festival regarding a Booth “Save Our Wetlands”
(CD6:09) 4. James Hennessey – Wetlands and clarified that there was a registered booth at the Stone Crab
Festival for the petition drive
(CD6:13) 5. Charles Hickman – County budget and raises for Commissioners
(CD6:15) 6. Bill Anderson – Taxes and wetlands
PUBLIC HEARING
(CD6:18) 1. Request the Board Hold a Public Hearing and Consider Transmittal of Comprehensive Plan Text
Amendment Amending Policy 2.3 and Repealing Policy 4.1 of the Conservation Element Pertaining to
Wetlands, CP13-02
Commissioner Harden moved to approve to conduct the public hearing and vote to transmit the proposed
Comprehensive Plan Amendment for the amending of Policy 2.3 and repealing of Policy 4.1 of the
Conservation Element Pertaining to Wetlands. Second by Commissioner Thomas with Commissioners Merritt,
Harden, Moore, and Thomas in favor, Commissioner Kessler opposed, motion carried, 4/1.
(CD7:29) 2. Request Board Approval to Conduct the Public Hearing and Consider Transmittal of
Comprehensive Plan Text Amendment Establishing the Crawfordville Town Center 1 and Crawfordville Town
Center 2 Future Land Use Designations, CP13-03
Commissioner Thomas moved to approve to conduct the public hearing and vote to transmit the proposed
Comprehensive Plan Amendment for the establishment of the Crawfordville Town Center 1 and Crawfordville
Town Center 2 Future Land Use Designations, CP13-03. Second by Commissioner Kessler and the motion
carried unanimously, 5/0.
November 4, 2013
(CD7:39) 3. Request Board Approval to Conduct the Public Hearing and Adopt an Ordinance Amending
Chapter 15 of the County Code Adding a Section Relating to Vacancy Adjustments for Solid Waste Services
Commissioner Kessler moved to approve to conduct the Public Hearing and Adopt the Ordinance Amending
Chapter 15 of the County Code adding a New Section Relating to Vacancy Adjustments for Solid Waste
Services. Second by Commissioner Thomas and the motion carried unanimously, 5/0.
CONSENT AGENDA
(CD7:33) Commissioner Thomas moved to approve the Consent Agenda minus item 6, 8, & 9 that are pulled
for discussion. Second by Commissioner Harden and the motion carried unanimously, 5/0.
4. Approval of Minutes from the October 21, 2013 Regular Board Meeting
Approve – Minutes from the October 21, 2013 Regular Board Meeting
5. Approval for Payment of Bills and Vouchers Submitted for October 17, 2013 – October 30, 2013
Approve – Payment of Bills and Vouchers submitted for October 17, 2013 – October 30, 2013
7. Request Board Approval of the Annual Core Contract and Amendment to the Fee Schedule for the Wakulla
County Health Department
Approve – the Annual Core Contract and Amendment to the Fee Schedule for Wakulla County Health
Department
20. Request Board Approval of Temporary Road Closure for the 7th Annual Veteran’s Day Parade on
November 9, 2013
Approve – the temporary road closure on November 9, 2013 from Myrtle Avenue to Arran Road at 10:00 a.m. –
12:00 p.m. for the 7th Annual Veteran’s Day Parade
CONSENT ITEMS PULLED FOR DISCUSSION
(CD7:33) 6. Request Board Approval of a Resolution Appointing Members to the One Cent Sales Tax
Committee
Commissioner Thomas moved to approve the Proposed Resolution appointing Members to the One Cent Sales
Tax Committee, with an amendment to add a Board appointee for a 4 year term. Second by Commissioner
Harden and the motion carried unanimously, 5/0.
(CD7:44) 8. Request Board Approval of the Contracts for the Gulf Tourism and Seafood Promotional Grant
RFP# 2013-06 Creative Marketing and Graphic Design Services to Media Design and RFP# 2013-07 Digital
Media Advertising Services to Simpleview, Inc.
Commissioner Thomas moved to approve the Gulf Tourism and Seafood Promotional Grant contracts for RFP
#2013-06 Creative Marketing and Graphic Design Services to media Design and RFP #2013-07 Digital Media
Advertising Services for to Simpleview, Inc. Second by Commissioner Moore and the motion carried
unanimously, 5/0.
(CD7:48) 9. Request Board Approval of a Resolution Appointing and Re-Appointing Members and Alternate
Members to the Animal Control Appeals Board
Commissioner Kessler moved to approve the proposed Resolution appointing and re-appointing members and
alternate members to the Animal Control Appeals Board, with an amendment to add Steve Pigott as the Public
Health Expertise instead of Scott McDermid and Debra Johnson as the alternate. The Lay Member is Sherry
Calloway and Dale Twist is the alternate. Second by Commissioner Harden and the motion carried
unanimously, 5/0.
2
November 4, 2013
PLANNING AND ZONING
(CD7:49) 10. Application for Change of Zoning R13-08, RMH-1 to R-1, for the Magnolia Gardens Subdivision
Commissioner Moore moved to conduct the second of three public hearings and consider the adoption of the
proposed Ordinance amending the Official Zoning from RMH-1 (Mobile Home Residential) zoning district to
the R-1 (Single-Family Residential) zoning district, based upon the recommendation of the Planning
Commission and the findings of fact and conclusions of law made by the Board and any evidence submitted at
the Hearing hereon. Second by Commissioner Thomas and the motion carried unanimously, 5/0.
(CD7:53) 11. Application for Variance V13-06, (Claude & Lauren Walker, Owners)
Commissioner Moore moved to conduct a Public Hearing and recommend approval of the reduction of the
wetland and other surface water buffer zone as requested in the Application for Variance V13-06 with
conditions, based upon the recommendation of staff and the findings of fact and conclusions of law made by the
Planning Commission and any evidence submitted at the Hearing hereon. Second by Commissioner Harden
and the motion carried unanimously, 5/0.
(CD7:59) 12. Request Board Approval to Conduct the Public Hearing and Adopt the Revised Public School
Facilities Element and Revised Capital Improvements Element Text Amendment to the Comprehensive Plan
CP12-04
Commissioner Kessler moved to approve to conduct the Public Hearing and vote to adopt the text amendment
to the Public School Facilities Element and Capital Improvements Element of the comprehensive Plan, based
upon the recommendation of the Planning Commission and based upon the findings of facts and conclusions of
law made by the board and any evidence submitted at the Hearing hereon. Second by Commissioner Thomas
and the motion carried unanimously, 5/0.
GENERAL BUSINESS
(CD8:00) 13. Request Board Approval of a Resolution Amending the Building Fees Schedule
Commissioner Harden moved to approve the proposed Resolution setting forth the new Building Department
fees and approval to adjust the fees on an annual basis in accordance with the Consumer Price Index (CPI).
Second by Commissioner Thomas and the motion carried unanimously, 5/0.
(CD8:03) 14. Request Board Approval of Eligible Code Enforcement Lien Foreclosures (go to CD8:28)
Commissioner Kessler moved to direct County Attorney’s Office to proceed with conducting background
research on each code lien listed above and proceed with foreclosures. Direct the County Attorney’s Office to
proceed with sending demand letters to each non-homestead property with a code lien of $350 or less. Motion
dies for lack of second
Item 14 was reconsidered at CD8:28
Commissioner Kessler moved to direct County Attorney’s Office to proceed with conducting background
research on each code lien listed above and proceed with foreclosures. Direct the County Attorney’s Office to
proceed with sending demand letters to each non-homestead property with a code lien of $350 or less. Second
by Commissioner Moore with Commissioners Merritt, Moore and Kessler in favor, Commissioners Harden and
Thomas opposed, motion carried, 3/2.
(CD8:04) 15. Request Board Approval to Purchase a Godwin Bypass Pump from Xylem Dewatering Solutions,
Inc.
Commissioner Moore moved to approve the purchase of the bypass pump for the Sewer Collection and Road &
Bridge Department from Xylem Dewatering Solutions, Inc. Second by Commissioner Thomas and the motion
carried unanimously, 5/0.
3
November 4, 2013
(CD8:05) 16. Request Board Ratification of Fuel Purchase Payable to Mansfield Oil Company
Commissioner Moore moved to ratify the Fuel purchase payable to Mansfield Oil, Company in the amount of
$25,744.34. Second by Commissioner Kessler and the motion carried unanimously, 5/0.
(CD8:05) 17. Request Board Approval of CW Roberts Change Order #2 for Paving at Azalea, Hudson, and
Hickory Park
Commissioner Moore moved to approve Change Order No. 2 to C. W. Roberts for $14,200 for paving of
parking areas at Hudson, Azalea and Hickory Parks. Second by Commissioner Harden and the motion carried
unanimously, 5/0.
(CD8:05) 21. Approval to Open a Line of Credit Reserved for Emergency/Disaster Relief
Commissioner Harden moved to approve the opening of a line or credit with Ameris Bank, authorize the
Chairman and Clerk to sign the attached documents, and approve the budget amendment for the attorney fees.
Second by Commissioner Kessler with Commissioners Merritt, Harden, Kessler, and Moore in favor,
Commissioner Thomas opposed, motion carried, 4/1.
COMMISSIONER AGENDA ITEMS
18. COMMISSIONER KESSLER
(CD8:09) a. Request Board approval to Direct Staff to Review and Draft an Amendment to the Wakulla
County Wetlands Protection Ordinance 10-16, Applying to Properties Platted Prior to 1995 Pertaining to
Seawalls
Commissioner Kessler moved to approve to direct staff to review Wakulla County Wetlands Protection
Ordinance 10-16 and draft an amendment that would apply to land purchased prior to 1995 as directed in the
modifications listed in the analysis section of this agenda item. Motion dies for lack of second.
(CD8:16) b. Request Board Approval to Direct Staff to Review and Draft an Amendment to the Wakulla
County Wetlands Protection Ordinance 10-16, Applying to Properties Platted Prior to 1995
Commissioner Kessler moved to approve to direct staff to review Wakulla County Wetlands Protection
Ordinance 10-16 and draft an amendment that would apply to land purchased prior to 1995 as directed in the
modifications listed in the analysis section of this agenda item. Motion dies for lack of second.
19. COMMISSIONER MOORE
(CD8:15) a. Request the County Attorney to Render an Opinion that the Referendum will not Trigger County
Liability under the Bert Harris Act – No Motion on this item
(CD8:16) b. Lawsuit Litigation Cost
Commissioner Moore moved to direct staff to ask FACT to provide all costs incurred in the Crum/Tucker
Lawsuit and Log Creek Lawsuit whether they be incurred by the County, FACT or their Insurance Company or
incurred on Commissioner Kessler’s behalf. Second by Commissioner Thomas and the motion carried
unanimously, 5/0.
COUNTY ATTORNEY - 0
COUNTY ADMINISTRATOR
(CD8:27) 1. Seeking 2 members for the Industrial Development Authority (2) Seeking 15 Citizens for the
Charter Review Committee (3) Two Workshops on Thursday evening starting at 4:00 p.m. (4) Agenda item 14
regarding Code Enforcement was re-visited at this point with a motion (see item 14 above)
4
November 4, 2013
(CD8:45) Commissioner Kessler – Ms. Lottie Roddenberry Recognition – She is 102 years old and is the oldest
registered voter in Wakulla County. She will be present at next meeting to receive a plaque.
(CD8:47) 1. David Damon – Commissioner Thomas’ presentation regarding wetlands was a personal attack on
citizens, and further commented on Commissioner Thomas speaking in defense of a landowner at a Planning
Commission meeting; suggested that Commissioner Moore look into science as to why beaches are closed and
glad that he is now in support of our kids.
(CD8:50) 2. Steve Cushman – Oyster Industry is dying and the need to have the State declare Wakulla County
as a disaster area in order to receive funding
(CD8:53) 3. Vic Lambou – Questioned why speaker time is being cut from 3 minutes as people come prepared
to speak to an item and can’t get out what they came prepared for. Thinks that there should have been public
hearings where people could have talked and had their say regarding the Wetlands.
(CD8:54) 4. Chuck Hess – Wetlands and Science
DISCUSSION ISSUES BY COMMISSIONERS
Commissioner Kessler – Ms. Lottie Roddenberry Recognition (see CD8:45)
(CD8:56) Commissioner Thomas – When you are taking on flack, you must be directly over the target.
(CD8:57) Commissioner Moore – Oysters and the Board is in the process of appointing a Marine Advisory
Committee; Zaxby’s is opened; Congratulations to the School Superintendent and School Board for the
Automotive Repair Program located behind Super Lube
(CD9:01) Commissioner Merritt – Wanted to see if there was support in moving the Board meetings back to
5:00 p.m. There are two portions of Citizens to be Heard now and staff has an hour to wait for the meetings to
begin. Commissioners Harden, Kessler and Thomas were not in support of changing the time back.
(CD9:03) Commissioner Harden – Wetlands Petitions and proposed changes to ordinances
(CD9:08) Commissioner Kessler – Trash collection fee on tax bill for Senior Citizens. County Attorney
advised that they can make partial payments to the Tax Collector; Code Enforcement lien fines building up and
now with the expeditious handling of these liens this should be handled in much less time; Wetlands argument
“Everyone should have what you have” would be destroying more Wetlands; The issue of false statements and
an obligation to set the record straight; People taking time to come to the meetings and providing more time for
them to speak at Public Hearings
There being no further business to come before the Board, Commissioner Thomas moved to adjourn; second by
Commissioner Kessler and the motion carried unanimously, 5/0.
These minutes approved by the Board on November 18, 2013 as presented by Brent X. Thurmond, Clerk.
5
Agenda Request
Date of Meeting:
January 20, 2015
Date Submitted:
January 12, 2015
To:
From:
Brandy King, Budget Coordinator
Subject:
Request Board Approval of a Resolution and Budget Amendment for
Azalea Park Improvements
Statement of Issue:
This agenda item requests Board approval of a Resolution (Attachment #1) and Budget Amendment
(Attachment #2) for Azalea Park Improvements.
Background:
On June 2, 2014, the Board approved the Department of Environmental Protection (DEP)
Recreational Trails Program Grant Agreement for walking trail improvements and trail amenities at
Azalea Park. At the time of Board approval, a resolution and budget amendment were not brought
forward with the agreement for approval.
Analysis:
Pursuant to Florida Statute 129 which governs the budget process, the Board has the ability to
approve budget amendments to the current budget based on a receipt of a nature from a source
not anticipated in the budget and received for a particular purpose, including but not limited to
grants, donations, gifts, or reimbursement for damages, may, by resolution of the board spread
on its minutes, be appropriated and expended for that purpose, in addition to the appropriations
and expenditures provided for in the budget. Such receipts and appropriations must be added to
the budget of the proper fund. The resolution may amend the budget to transfer revenue between
funds to properly account for unanticipated revenue.
Budgetary Impact:
The Department of Environmental Protection (DEP) Recreational Trails Program Grant Agreement
calls for matching funding from the County of $199,766. The match funding is available and was
budgeted for in One Cent Sales Tax Parks in the current fiscal year. The DEP shall pay the county
on a cost reimbursement basis, not to exceed $199,766 for a total project cost of $399,532.
Request Board Approval of a Resolution and Budget Amendment for Azalea Park Improvements
January 20, 2015
Page 2
Options:
1.
Approve the Resolution and Budget Amendment for Azalea Park Improvements.
2.
Do not approve Resolution and Budget Amendment for Azalea Park Improvements.
3.
Board direction.
Recommendation:
Option #1.
Attachment(s):
1.
Resolution
2.
Budget Amendment
WAKULLA COUNTY
RESOLUTION #___________
WHEREAS, The Board of County Commissioners of Wakulla County, Florida has received
funds from sources not anticipated in its budget for 2014-15 and
WHEREAS, those funds hereinafter described were received for a particular purpose; and
WHEREAS, Chapter 129.06, Florida Statutes, provides that the Budget Officer at any time
within a fiscal year may amend a budget for that year when there is a receipt of funds from a
source not anticipated in the budget and for a particular purpose, and expend it for a particular
purpose; and
WHEREAS, there is provision for such receipts and appropriations to be added to the budget
of the proper fund:
NOW, THEREFORE, The Board of County Commissioners does RESOLVE that the
following described funds be appropriated and expended for the purpose indicated:
300-DEP-05.6900-02.000.334706
300-DEP-05.6900-02.000.381000
300-DEP-05.6900-02.572.5620
State Grant – Parks
Interfund Transfers
Capital Outlay - Building
$199,766.
$199,766.
$399,532.
Authorized and directed to add said receipts and appropriations to the budget of the proper
fund.
PASSED AND ADOPTED, on this the ______ day of __________________, 2015
_________________________________
Ralph Thomas, Chairman
For 2014-2015 budget year
ATTEST:
______________________________
_______________________________
Heather Encinosa, Esquire
County Attorney
BUDGET AMENDMENT
Date:
1/20/2015
Department:
Finance
Account #
300-DEP-05.6900-02.000.334706
300-DEP-05.6900-02.000.381000
Description
State Grant - Parks
Interfund Transfers
300-DEP-05.6900-02.572.5620
Capital Outlay - Building
317-PARK.6900.572.5630
317-PARK.6900.581.5910
Justification:
Date of BOCC Action:
Budget Amendment
Beginning / Current
Budget
Increase
0
199,766
0
199,766
0
399,532
Capital Outlay - Infrastructure
Interfund Transfer
275,000
0
199,766
Total:
275,000
799,064
Decrease
199,766
199,766
Ending
Budget
199,766
199,766
0
399,532
0
75,234
199,766
0
0
0
0
0
0
1,074,064
Grant funding and match funding for Azalea Park Improvements
1/20/2015
Department Authorization:
Date:
OMB Authorization:
Date:
Budget Amendment Form
OMB-11-15-07
Agenda Request
Date of Meeting:
January 20, 2015
Date Submitted:
January 6, 2015
To:
From:
Subject:
Statement of Issue:
This agenda item is requesting Board approval of an Amended and Restated Fund Balance
Policy.
Background:
In June 2011, the Audit Committee made 14 recommendations to the Board in light of the
financial emergency the County was facing. The Board approved those recommendations at the
July 18, 2011 meeting.
In June 2012, the Board approved its first Fund Balance Policy and in September 2012 the Fund
Balance Policy was amended to adjust how the fund balance of the Fine & Forfeiture Fund was
calculated. Also Resolutions #97-33, #00-52 and #11-14 which established and outlined the
parameters of the “Rainy Day Fund” were rescinded. To date, all 14 recommendations of the
audit committee have been met. Many of these recommendations are on-going and the County
continues to build its reserves to appropriate levels.
Additionally, the County Charter was amended in November 2014 to require the Board to adopt
and adhere to a Fund Balance Policy.
Analysis:
Staff has determined, after operating several years under the current Fund Balance Policy that
several additional changes need to be made and that the current Fund Balance Policy wording
needs to be amended to reflect one of the recommendations made by the Audit Committee and to
reflect changes made in “accounting terminology”.
The proposed Amended and Restated Fund Balance Policy (Attachment #1) contains four
changes are as follows:
January 20, 2015
Page 2
General Fund – Amended and Restated
Recommendation #7 of the Audit Committee was to provide a reserve or designated fund
balance for each constitutional officer once the County’s fund balance improved to such a level
that would permit such reserves to be set aside.
A separate section has been added to the fund balance policy to address how these constitutional
officer reserves are established and used. Essentially all monies returned from a constitutional
officer which used to go the General Fund will now go to a separate fund set aside for each
officer. These returns will continue to build up until 25% of the officers operating budget is met.
Once the 25% threshold is met, any future returns will go the General Fund again. The Board
must approve the use of these reserves either through the annual budgetary process or through
the budget amendment process. If portions of the officer’s fund balance are used, they will be
replenished by future returns.
Special Revenue Funds – Amended and Restated
The Fine & Forfeiture Fund balance was calculated in two portions. The first portion was similar
to other operating funds and should be no less than three (3) months (25%) of regular operating
revenues or expenses. The second portion, designed to insulate the Sheriff’s Office budget for
Corrections, was two (2) years of “Net Jail Bed Revenues” as outlined in the “Fine & Forfeiture
Fund Parameters”. The first change lowers the fund balance goal of the Fine & Forfeiture fund to
be the same as the General Fund – between 25% and 33% of the operating budget.
One additional change is made to the amount being set aside in the County’s Fine & Forfeiture
Rainy Day Fund. The original percentage of 10% was temporarily increased to 20% until the
inter-fund loan was paid back by the General Fund. That inter-fund loan has been paid back and
10% is currently being set aside. The policy needs to be amended to reflect this.
Enterprise Fund – Amended and Restated
Accounting terminology changes from time to time. The term “retained earnings” is no longer an
acceptable term in governmental accounting. The term “net position” is now used for enterprise
funds and entity-wide financial statements. For simplicity, the policy will continue to use the
term “fund balance”. The definition section of the policy has also been amended to reflect this
change.
Budgetary Impact
None.
Options:
1.
Approve the Amended and Restated Fund Balance Policy.
2.
Do not approve the Amended and Restated Fund Balance Policy.
3.
Board Direction.
January 20, 2015
Page 3
Recommendation:
Option #1
Attachments(s):
1.
Amended and Restated Fund Balance Policy
Policy # ______
Amended and Restated
WAKULLA COUNTY
FUND BALANCE POLICY
(January 20, 2015)
I.
PURPOSE
The County hereby establishes and will maintain reservations of Fund Balance, as
defined herein, in accordance with Governmental Accounting Standards Board
Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions.
Fund Balance shall be composed of non-spendable, restricted, committed, assigned and
unassigned amounts.
II.
DEFINITIONS
Fund Balance – The difference between assets and liabilities in a governmental fund.
For purposes of this policy, the term “fund balance” is used inter-changeably with the
term “net position” for entity-wide financial statements and enterprise fund financial
statements.
Non-Spendable Fund Balance – Amounts that are not in spendable form (inventory or
long-term receivables) or amounts that are required to be maintained intact (corpus of a
permanent fund).
Restricted Fund Balance – Amounts that can be spent only for specific purposes
stipulated by external resource providers such as creditors, grantors, contributors, or
laws or regulations of other governments, or imposed by law through constitutional
provisions or enabling legislation.
Committed Fund Balance – Amounts that can only be used for specific purposes
pursuant to constraints imposed by formal action (resolution or ordinance) of the County
Commission, the County’s highest level of decision-making authority. Committed
amounts cannot be used for any other purpose unless the County Commission removes
or changes the specified use by taking the same type of formal action (resolution or
ordinance) it employed to commit those amounts.
Assigned Fund Balance – Amounts established by County management intended to be
used for specific purposes. Assigned amounts can be used for any other purpose as
determined by County management.
Unassigned Fund Balance – The residual classification representing fund balance that
has not been restricted, committed or assigned and is available for general purposes.
III.
SPENDING ORDER OF FUND BALANCES
The County uses restricted amounts to be spent first when both restricted (NonSpendable Fund Balance and Restricted Fund Balance) and unrestricted fund balances
1
(Committed Fund Balance, Assigned Fund Balance and Unassigned Fund Balance) are
available unless there are legal documents/contracts that prohibit doing this, such as
grant agreements requiring dollar for dollar spending. Additionally, the County would
first use committed fund balance, followed by assigned fund balance and then
unassigned fund balance when expenditures are incurred for purposes for which
amounts in any of the unrestricted fund balance classifications could be used.
IV.
ESTABLISH RESERVE BALANCE TARGET
General Fund
It is essential that governments maintain adequate levels of fund balance to mitigate
risks and provide a back-up for revenue shortfalls. The Government Finance Officers
Association recommends, at a minimum, that general-purpose governments, regardless
of size, incorporate a financial policy maintaining unrestricted fund balance in the
general fund of no less than three (3) months (25%) of regular general fund operating
revenues or regular general fund operating expenditures with a maximum of four (4)
months or 33%.
The County Commission hereby establishes the targeted minimum fund balance in the
County’s General Fund equal to 25% of the General Fund’s current fiscal year operating
expenditures and transfers out budgeted for the fund. The minimum fund balance shall
be calculated by adding the total of Assigned and Unassigned Fund Balance. For the
purposes of this calculation, the current fiscal year budget shall be the budget as
originally adopted by ordinance in September for the subsequent fiscal year. This
reserve shall be in addition to all other required reserves or designations of fund
balance.
Constitutional Officers
In accordance with the recommendations of the Audit Committee adopted by the Board
of County Commissioners on July 18, 2011, a reserve shall be established for each
Constitutional Officer within the fund which funds their operating budget once the
General Fund fund balance is sufficient. This reserve shall be comprised of 100% of the
annual monies returned to the Board from each Constitutional Officer. This reserve shall
continue to be built up until it represents 25% of the Constitutional Officer’s operating
budget. Once the 25% threshold is met, all future returns to the Board shall be credited
to the General Fund.
The reserve or any portion thereof may be requested by the Constitutional Officer to be
placed in the budget of the County as part of the annual budget process. Use of any
amounts in a reserve line must be approved by the Board through the budget
amendment process.
Special Revenue Funds
Special Revenue Funds are created to account for the proceeds of specific revenue
sources that are legally restricted to expenditures for specific purposes. The amount of
any Fund Balance reservation should be governed by the legal authority underlying the
creation of the individual funds. Typically, no specific reservation of Fund Balance is
required in Special Revenue Funds.
2
Wakulla County uses several special revenue funds for operations and essential
services such as the Road Department and Fire Department. Such funds should
maintain no less than three (3) months (25%) of regular operating revenues or
expenses. Additionally, any special revenue fund whose revenues have been dedicated
to the repayment of outstanding debt should maintain fund balance reserves equal to
one (1) year of debt service payments.
Fine & Forfeiture Funds
The Sheriff’s Fine & Forfeiture fund balance shall be calculated in two portions. The first
portion of fund balance should equal 2 years of “Net Jail Bed revenues” as defined by
the Fine & Forfeiture Fund Parameters. This portion of fund balance shall be set aside
to be used in the event the Housing Prisoner Jail Bed revenues decline or are lost as a
source of revenue. The second portion of fund balance shall equal, at a minimum, 25%
of the remaining Sheriff’s operating budget and no more than 33% of the Sheriff’s
operating budget.
The Sheriff’s Office shall deposit 100% of the Housing Prisoner Jail Bed revenue with
the Clerk of Court on a monthly basis. The Clerk, on behalf of the Board of County
Commissioners, shall set aside each month ten percent (10%) of all jail bed revenue
collected. These funds shall be deposited in a separate interest bearing account which
shall be retained as income to the Fine and Forfeiture Fund. The 10% funds may not be
spent without Board approval. The balance of the jail bed revenues (90%) shall be
deposited into the pooled cash account of the Board and credited as income to the Fine
& Forfeiture Fund and shall be used for the operations of the Corrections Department of
the Sheriff’s Office as determined by the approved annual budget.
Capital Project Funds
Capital Projects Funds are created to account for resources designated to construct or
acquire general fixed assets and major improvements. These projects may extend
beyond a single fiscal year. No specific reserve requirement is established for the
Capital Project Funds. However, at a minimum, the fiscal year end Fund Balance, and
estimated revenues for the ensuing fiscal year must be sufficient to meet all outstanding
fund encumbrances. Additionally, any capital project fund whose revenues have been
dedicated to the repayment of outstanding debt should maintain fund balance reserves
equal to one (1) year of debt service payments.
Enterprise Funds
For each enterprise fund, there shall be created a reservation of Retained Earnings fund
balance (net position) no less than three (3) months (25%) of the operating costs for that
fund. Additionally, any Enterprise fund whose revenues have been dedicated to the
repayment of outstanding debt should maintain additional fund balance reserves equal
to one (1) year of debt service payments. For the purposes of this calculation, the
current fiscal year budget shall be the budget as originally adopted by ordinance in
September for the subsequent fiscal year. This reserve shall be in addition to all other
required reservations of retained earnings fund balance including, but not limited to,
amounts reserved for renewal and replacement of long lived assets.
V.
REPLENISHMENT OF RESERVE DEFICITS
If, at the end of any fiscal year, the actual amount of Assigned and Unassigned Fund
Balance falls below the targeted levels set forth herein, a plan shall be established to
3
achieve the target by adding a designated amount to the budget to cover the deficiency
over a period not to exceed five (5) fiscal years.
VI.
UTILIZATION OF RESERVES
In the event that the Unassigned Fund Balance exceeds the amounts set forth herein,
the excess may be utilized for any lawful purpose. Appropriation of the minimum
reserve balances, once met, shall require the approval of the County Commission by
inclusion in the approved annual budget (and revisions thereto).
VII.
ANNUAL REVIEW AND DETERMINATION OF FUND BALANCE RESERVE
AMOUNTS
Compliance with the provisions of this policy shall be reviewed as a part of the annual
budget adoption process, and the amounts of non-spendable, restricted, committed,
assigned and unassigned fund balance shall be determined during this process.
Adopted on: ____________________________________
4
Agenda Request
Date of Meeting:
January 20, 2015
Date Submitted:
January 6, 2015
To:
From:
Subject:
Statement of Issue:
This agenda item is requesting Board approval of the Debt Service Policy.
Background:
The Board has adopted several financial policies over time, some stand-alone policies and some
are “bundled” together in one policy statement. On May 19, 2008, the Board approved a broad
set of financial policies (Attachment #1). One section of these policies was dedicated to
establishing policies for the County’s management of its debt. From time to time, staff reviews
these policies to determine if changes or updates need to be made.
In 2014, the Charter Review Committee (CRC) recommended the Board adopt a debt policy.
Clerk staff made the CRC aware of the existing policy. It was noted there were several financial
policies adopted by the Board, but the County Charter did not require any of these policies to be
in place. It was noted that while both policies were already in place, the Board could remove
those policies at any time. Thus, the CRC recommended that the Charter be amended to require
two policies – a fund balance policy and a debt policy. Subsequently, a referendum election was
held on November 4, 2014 and the citizens voted to approve the County Charter be amended to
require the Board to adopt and adhere to a Debt Service Policy.
Analysis:
The Board had already adopted a stand-alone fund balance policy and Clerk staff recommends
the existing debt policy adopted in 2008 be reviewed, updated and separated into its own
separate, stand-alone policy. Clerk staff reviewed the debt policies and manuals of several other
Counties (Citrus, Lee, Palm Beach, Sarasota and St. Lucie) in addition to the “best practices”
recommended by the Government Finance Officers Association (GFOA). The recommended
policy is attached (Attachment #2).
The proposed Debt Policy requires, among other things, an annual debt report be prepared. Clerk
staff has prepared the Preliminary First Annual Debt Service Report.
January 20, 2015
Page 2
This report is preliminary as it is based on un-audited figures from FY 2013-2014 just ended.
This report will be updated and re-issued after the audit of FY 13-14 has been completed which
is anticipated for March 2015. This report is being provided in conjunction with the proposed
Debt Policy to provide some “concrete” numbers to show how the County’s debt is measured
and the status of the County’s current debt amounts.
Budgetary Impact
None.
Options:
1. Approve the Debt Service Policy.
2. Do not approve the Debt Service Policy.
3. Board Direction.
Recommendation:
Option #1
Attachments(s):
1. BOCC Financial Policies (approved May 2008)
2. Proposed Debt Service Policy
3. Preliminary 1st Annual Debt Service Report
Wakulla County
FINANCIAL POLICIES
In an effort to increase the level of financial and budgetary accountability in Wakulla County, it is
recommended that the Board of County Commissioners adopt the following policies:
Objective of Financial Policies
The objectives of the Wakulla County’s financial policies are listed below:



Provide clear direction to County staff in managing the County’s finances,
developing and adopting a budget, and ensuring the efficient and effective
delivery of services.
Provide careful fiscal planning and health long term financial management of all
County resources and activities.
Comply with all statutory requirements of the State of Florida, County
ordinances, and the standards set by the State of Florida, Generally Accepted
Accounting Principles (G.A.A.P.) and the Government Finance Officers
Association for budget development and financial management.
General Policy:
1. The Operating Budget authorizing expenditure of County funds will be adopted annually by
the Board at the Fund level. The Budget will be presented in a multi-year format to aid in
long term planning.
2. The budgeted expenditures and reserves of each fund (including the reserve for contingencies,
Reserve for fund balance, and all other purposes) will equal the sum of balances brought
forward for the fiscal year and all revenues which reasonably can be expected to be received
during the fiscal year. In plain language: the revenues and expenditures must be equal on a
fund by fund basis in order to present a “balanced budget”.
3. Fiscal Planning shall estimate 95% of all ad-valorem receipts reasonably anticipated from all
sources. This will be the basis for budgeted revenues. F.S.129.01(2)(b)}
Budgeting Process-Summary of Statutory Requirements
Wakulla County has an important responsibility to its citizens to correctly account for public
funds, to manage County finances wisely, and to plan for adequate funding of services desired by
the public. Chapters 129 and 200 of the Florida Statutes establish legal procedures for Counties
to follow when determining their individual budgets, as well as annual tax, or millage that
ultimately results from those budgets. The County incorporates these statutory provisions (as
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well as those General Accepted Accounting Principles specific to state and local governments)
into all financial policies set forth by the County.
Chapter 129 of the Florida Statutes, titled “County Annual Budget” requires all Counties establish
“an annual budget for such funds as may be required by law or by sound financial practice and
generally accepted accounting principles. The budget shall control the levy of taxes and the
expenditure of money for all county purposes during the ensuing fiscal year.” Wakulla County
naturally observes this requirement, and, as a matter of policy and of law, also follows and
incorporates other subsections of this chapter, including such key principles as:
1. Chapter 129.01(2)(b): “The budget shall be balanced…the total of the estimated
receipts including the balance brought forward, shall equal the total of the
appropriation and reserves.”
2. Chapter 129.01(2)(b): The budget…”shall conform to the uniform classification
of accounts prescribed by the appropriate state agency.”
3. Chapter 129.01(2)(c)(1): “A reserve for contingencies may be provided in a sum
not to exceed 10 percent of the total budget.” The reserve creates a pool for
unallocated funds that may be needed for expenses not foreseen or contemplated
when the original budget was created, such as storm emergencies.
4. Chapter 129.01(2)(b)(2): “A reserve for cash balance to be carried over may be
provided for the purpose of paying expenses from October 1st of the ensuing
fiscal year until the time when the revenues for that year are expected to be
available.” A cash balance reserve essentially pays expenses for a County until
revenues from ad valorem (property) taxes are levied and collected.
5. Using specific procedural guidelines, as established by Chapter 129.06(2), the
County Commissioners may amend the current year budget:
a.
b.
c.
d.
For unanticipated revenue related to a particular fund
For appropriations of expenditures within a particular fund
For appropriations from the reserves of a particular fund
For transfers between funds
Chapter 200, titled, “Determination of Millage” defines how Florida counties must proceed with
respect to raising operating monies though taxation of real, personal and tangible property both
before and after the final budget is established. The responsibilities of the Property Appraiser, the
Tax Collector, and the Board of County Commissioners with respect to this duty are detailed
here. In addition, this chapter places special emphasis upon the legal requirement that the
proposed millage rates be advertised to the general public well in advance of their finalization, in
order to allow the public ample opportunity to respond to them through public hearings. It is the
policy of Wakulla County to follow these procedures in order to comply with Florida Law.
Budget Modification
Budget modifications shall follow the rules set forth in Florida Statute 129.06.
Wakulla County has two (2) methods of budget modification. The annual budget can either be
modified by resolution or budget amendment.
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The purpose of this process is to adjust fund amounts to reflect the level of revenues reasonably
anticipated to be received and to balance expenditures to these revenues according to state law
and sound financial practices.
A supplemental budget hearing and a budget resolution shall be required for the Board to
recognize an unanticipated excess amount of anticipated revenue.
A budget resolution approved by the Board shall be required for revenue from an unanticipated
source. A resolution is also required when transferring revenues between funds. In general, a
budget resolution with Board approval is required anytime the overall budget fund increases.
Wakulla County has two (2) levels of budget amendments.
1. Any transfer across department/division lines, from reserves, or increase of staffing levels
must have Board approval. This also includes any transfer of positions from one
department to another.
2. The Budget Officer or his / her designee must approve any transfers affecting personnel
costs, capital projects / equipment, and / or all other forms of budget changes (changes to
line items) within the same department / division.
All amendments/transfers of funds will first be reviewed and approved by the division or
department director of the requesting department, followed by a review for subsequent
denial/approval by the Board of County Commissioners and /or the County Administrator, as set
forth in the following:
a. Provide that the County Administrator may authorize intrafund transfers up to
$10,000.
b. Provide that intrafund transfers greater than $10,000 and all interfund transfers may
be approved by a majority vote of the Board of County Commissioners.
All requests for use of reserves for contingency must be approved by a
majority vote of the Board of County Commissioners.
An annual mid-year budget adjustment process will be established to insure that all fund budgets
are in-line with Board direction.
All requests for budget modifications must be submitted on a form entitled “Budget Amendment”
and signed by the Department Head. They are then sent to the Office of Management and Budget
(OMB) for review and approval. If required, they are sent onto the next level for further
approval.
Budget Procedure Policy
Budget formulation, adoption, and execution involve year-round interaction of many people at
various levels within the County. The purpose of this process is to identify service needs, develop
strategies for meeting these needs and development of detailed revenue and expenditure plans to
carry out the strategic plans. The budget process incorporates the following procedures and
activities.
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
The development of the budget preparation manual and the design and printing of
budget forms.

An annual meeting with the Office of Management and Budget (OMB) staff, County
Administrator, department heads, and the Board of County Commissioners to set goals
and priorities for the coming fiscal year.

Distribution of budget packages to all operating units at a kickoff meeting with the
County Administrator. This meeting will serve as a forum to answer questions on
budget procedures and to inform department heads of budget policies and priorities for
the coming budget year.

OMB reviews and tabulates all operating budgets, capital improvement projects, and
revenue projections. Each submission is analyzed for accuracy, content, and compliance
with the previously determined priorities and policies.

OMB meets with each department to review their budgets in detail and make
adjustments if needed. These meetings give each department head the opportunity to
discuss and defend the amounts requested in their individual department budget
submission.

The County Administrator and OMB meet with each department to review and evaluate
individual budgets. These hearings provide a forum for the explanation of revisions
determined by OMB, and for any additional revisions by the County Administrator.

Constitutional Officers submit their budgets to OMB by June 1 or as otherwise required
by the Board and allowed by law.

A tentative balanced budget is generated and distributed to the Board by July 15 of each
year.

The Board reviews the requests in a series of budget workshops throughout the year.

Public hearings are held to adopt the proposed budget, millage rates, and Capital
Improvement Program.

October 1, implementation of the adopted budget and Capital Improvement Program.
A finalized budget is printed, bound, and distributed.
Operating Policies
1. The County will operate in a financially responsible manner and spend within its
resources at all times.
2. The operating and capital budgets should be determined concurrently. Proper balance
between current and long term requirements shall be maintained.
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3. The County will maintain a budgetary control system to ensure adherence to the budget,
which will be used to evaluate any department requests for increase funding within a
particular year.
4. The County will continue to work with the Legislature to ensure that programs impacting
County government are designed to provide appropriate resources to fund service
requirements.
5. The use of technologies and practices that increase productivity and lower costs is
strongly encouraged.
6. The County will adhere to its “Non-Profit Policy and Procedures” with respect to
community agencies such as non-profit and Quasi-nonprofit organizations. This policy
details the application process, supporting documentation (i.e tax returns, proof of nonprofit status, auditor’s reports if necessary, etc…) and deadline criteria each must meet in
order to be considered for funding in a particular year. Upon successful and timely
completion of all paperwork, the policy also outlines how funding levels will be
determined for each class, as well as the agency’s fiscal responsibilities upon any award
it is granted.
Revenue Policy:
1. The use of ad valorem tax revenues will be limited to the General Fund, Debt Service
Funds and municipal service taxing units.
2. The use of Gas taxes will be limited to the Road Department Fund (generally known as
the Transportation Trust Fund) and transportation capital projects.
3. Tourist Development Tax proceeds will be appropriated in accordance with the level
contained in the Tourist Development Tax Ordinance.
4. The use of revenues that have been pledged to bondholders will conform in every respect
to the bond covenants that commit those revenues.
5. Fee revenues will be anticipated for purpose of budget preparation using fee schedules
that have been adopted by the Board and historic collection rates.
6. Revenues that are reasonably to be unexpended and unencumbered at the end of the fiscal
year are available to be budgeted as beginning fund balances in the budget of the
following year. The amount budgeted should represent a conservative view of funds
available to limit the impact of economic downturns.
7. Cash balances remaining in any fund at year-end will stay in that fund for subsequent
years.
8. Fund balances utilized as a revenue source must be reviewed against the actual fund
balance for the fund as estimated by the Clerk of Court’s Finance office after year-end
closing. Any shortfall in actual fund balance must be adjusted for by intradepartmental
transfer or Board budget amendment.
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Financial Reserves Policy:
1. Provide that all requests for use of reserves for contingency must be approved by a
majority vote of the Board of County Commissioners.
2. It shall be the objective of the Board of County Commissioners to maintain a
Contingency Reserve of thirty to sixty days of operating expenditures and
Emergency/Disaster Relief Reserve of thirty days of operating expenditures in the
General Fund.
3. Debt Service Fund reserves will be maintained as required by bond covenants or other
debt obligations.
4. Capital Funds should maintain reserves if allowed by type of fund. Many Capital Funds
have time limitations and those funds will be expended as available and allowable.
5. Enterprise Funds shall maintain reserves of thirty to ninety days of operating
expenditures, plus fifty percent of one year’s senior lien debt service interest.
Compensated Absences shall be fully funded in all appropriate programs, where practical and
available.
Transfer Policy:
1. Transfers among expenditure and revenue accounts may be made during the fiscal year
within a fund and within a department. The County Administrator or designee must
approve transfer requests moving funds to or from personal services expense accounts.
No transfers may be made if the result of such transfer will be to change the adopted total
budget of a fund.
2. Changes in the adopted total budget of a fund shall be made only with Board approval of
a budget amendment and resolution.
Capital Improvement Policy:
1. The Capital Improvement Program (CIP) Budget showing estimated annualized costs of a
capital projects will be updated on an annual basis. All amendments during the year must
be approved by the Board.
2. On and annual basis, the County shall prepare and adopt a five-year Capital Improvement
Plan (CIP) consistent with the requirement of the Comprehensive Plan. The annual
budget will include sufficient appropriations to fund capital projects identified in the first
year of the CIP.
3. Capital Projects identified in the five-year CIP will be given priority for funding. The
five-year plan for waste and wastewater CIP projects will be based on projects included
in the adopted master plans.
4. A capital project may not be added or deleted without approval of the Board.
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5. An adopted capital project may not be amended or changed more than necessary to fulfill
the original intent of the project. No funds may be added or deleted which change the
outcome of the project without Board approval.
6. Capital Projects shall not be used to determine or establish land use or permissible
development. Capital projects are the implementer of the Comprehensive Plan, not the
reverse.
7. All Comprehensive Plan capital projects shall be added, deleted or amended in
compliance with Plan amendment procedures.
8. All capital projects shall compute and display the impact upon the operating budget at the
time the project is being proposed for Board approval.
9. The use of impact fees shall always be related to “growth” and not be used to correct
existing deficiencies.
10. The respective departments, during the budget process, will identify annual operating
expenses associated with capital projects.
11. The following guidelines must be met in order to qualify as a Capital Project:
New Construction / Renovations
a.
Over $25,000 and 5 year life expectancy
b.
Newly acquired or constructed assets must exceed minimum capitalization
threshold requirements as determined by fixed asset guidelines.
c.
Improvements to or expansions of existing assets must increase its appraised
value or add to its life expectancy.
d.
Routine maintenance and repair services of a repetitive nature, provided for
the purpose of sustaining capital assets in serviceable condition, such as
painting or lawn mowing, are not capital projects.
e.
Studies and evaluations entered into for the purpose of providing a tangible
asset that is later determined to be unfeasible as a result of the study, may be
capitalized. The length of time between a study or evaluation and actual
commencement of construction or acquisition of the asset is not
determinative criterion.
Debt Policy:
The objective of Wakulla County’s Debt Policy is to maintain the County’s ability to incur
present and future debt at the most advantageous circumstances to the County and its citizens, for
purposes of financing or refinancing approved elements of its capital improvements program.
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f.
The County may issue bonds only for capital improvement and general
obligations. Long-term debt will not be used to fund operating activities.
g.
Every effort may be made to limit the amount general obligation debt. All
general obligation debt will be used for public purposes.
h.
General obligation debt may not be used for enterprise activities. All such
bonds will be supported by revenue from operations.
i.
Where possible the County may use special assessment, revenue or other self
supporting bonds and avoid the use of general obligation debt.
j.
The County may maintain a bond retirement reserve, which is the equivalent
to the amount of debt service due on tax supported general obligation bonds
in the next fiscal year.
k.
The County may issue notes for bond anticipation purposes only
Several guiding principles which are incorporated into the County’s Debt Policy are as follows:
1. Asset Life: The County will consider long-term financing for the acquisition, replacement, or
expansion of physical assets (including land) only if they have a useful life of at least five years.
Debt will be used only to finance capital projects and equipment, except in case of emergency.
County debt will generally not be issued for periods exceeding the useful life or average useful
lives of the project or projects to be financed.
2. Capital Financing: The County normally will rely on specifically generated funds and/or
grants and contributions from other governments to finance its capital needs on a pay-as-you-go
basis. To achieve this it may become necessary to secure short term (not exceeding 5 years
amortization) construction funding. Such financing is anticipated and allows maximum
flexibility in CIP implementation. Debt of longer amortization periods (long-term debt) will be
issued for capital projects when it is an appropriate means to achieve a fair allocation of costs
between current and future beneficiaries. Debt shall not, in general, be used for projects solely
because insufficient funds are budgeted at the time of acquisition or construction.
3. Debt Guarantees: The County may consider, on case-by-case basis, the use of its debt
capacity for legally allowed capital projects by public development authorities or other special
purpose units of government.
4. Credit Ratings: Wakulla County seeks to maintain the highest possible credit ratings for all
categories of short and long-term debt that can be achieved without compromising delivery of
basic County services and achievement of adopted county policy objectives.
5. Financial Disclosure: The County is committed to full and complete financial disclosure, and
to cooperating fully with rating agencies, institutional and individual investors, agencies, other
levels of government, and the general public to share clear, comprehensible, and accurate
financial and other relevant information. The County is committed to meeting secondary
disclosure requirements on a timely and comprehensive basis.
6. Capital Planning: To enhance creditworthiness and prudent financial management, Wakulla
County is committed to systematic capital planning, intergovernmental cooperation and long-term
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financial planning. Evidence of this commitment to systematic capital planning is demonstrated
through adoption and periodic adjustment of a Comprehensive Plan pursuant to Chapter 163,
Florida Statutes, the Florida Growth Management Act and Rule 9 J 5, and the adoption of the five
year Capital Improvement Plan (CIP).
7. Debt Limits: The County will keep outstanding debt within the limits prescribed by State
statue and/or County Charter, if applicable, and at levels consistent with its creditworthiness, best
practices, needs and affordability objectives.
8. Debt Structure: Debt will be structured to achieve the lowest possible net cost to the County
given market conditions, the urgency of the capital project, and the nature and type of security
provided. Moreover, to the extent possible, the County will design the repayment of its overall
debt so as to recapture rapidly its credit capacity for future use. The County shall strive to repay
at least 20 percent of the principal amount of its general obligation debt within five years and at
least 40 percent within ten years.
9. Length of Debt: Debt will be structured for the shortest amortization period consistent with
a fair allocation of costs to current and future beneficiaries or users.
10. Back loading: The County will normally seek to structure debt with level principal and
interest costs over the life of the debt. “Backloading” of costs will be considered when natural
disasters or extraordinary or unanticipated external factors make the short-term cost of the debt
prohibitive, when the benefits derived from the debt issuance can clearly be demonstrated to be
greater in the future than in the present when such structuring is beneficial to the County’s overall
amortization schedule, or when such structuring will allow debt service to more closely match
project revenues during the early years of the project’s operation.
11. Refunding: The County’s staff and advisors will undertake periodic reviews of all
outstanding debt to determine refunding opportunities. Refunding will be considered (within
federal tax law constraints) if and when there is a net economic benefit of the refunding or the
refunding is essential in order to modernize covenants essential to operations and management. In
general, advance refundings for economic saving will be undertaken when a net present value
savings of at least five percent of the refunded debt can be achieved. Current refunding that
produce a net present value saving of less than five percent will be considered on a case-by-case
basis. Refunding with negative savings will not be considered unless there is a compelling public
policy or legal objective.
12. Credit Enhancements: Credit enhancement, such as letters of credit and bond insurance,
may be used, but only when net debt service on the bond is reduced by more than the costs of the
enhancement.
13. Variable Rate Debt: The County may choose to issue securities that pay a rate of interest
that varies according to pre-determined formula or results from a periodic remarketing of the
securities, consistent with state law and covenants of pre-existing bonds, and depending on
market conditions. The County will limit its outstanding bonds in variable rate form to
reasonable levels in relation to total debt.
14. Subordinate Debt: The County may issue subordinate debt only if it is financially
beneficial to the County or consistent with creditworthiness objectives.
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15. Short Term Notes: Use of short-term borrowing, such as bond anticipation notes and taxexempt commercial paper, will be undertaken only if the transaction costs plus interest on the
debt are less than the cost of internal financing, or available cash is insufficient to meet working
capital requirements.
16. State Revolving Fund Program: This program provides funds for projects involving water
supply and distribution facilities, storm water control and treatment projects, air and water
pollution control, and solid waste disposal facilities. Whenever possible, this program will be
utilized since the costs associated with issuing the notes are low and local agencies benefit from
the strength of the state’s credit.
Carry Forward Policy
The Carry Forward Program provides budget incentives to managers to improve financial
management effectiveness and accountability. The program allows managers to carry forward
into the ensuing fiscal year a portion of, or all, of the unexpended end-of-year funds for
identifiable projects which will result in increased productivity, cost savings and/or increased
efficiency. Those projects which receive the County Administrator’s approval will be presented
to the Board of County Commissioners prior to November 30 of each year.
A. Eligibility Requirements
1.
The department manager must submit the program proposal to the Office of Management
& Budget (OMB) no later than the deadline established by OMB. The proposal must
include financial savings estimated based on the most recent financial data available.
The department manager must clearly indicate in the Carry Forward Program how the
County will realize an increase in productivity, save money or increase efficiency by
approving the proposal.
Any request that was denied during the budget review process will be forwarded directly
to the County Administrator for special review. The County Administrator will provide
further direction to OMB.
2.
3.
Note:
B.
Those projects which were funded by the Board in the current fiscal year, and which were
not completed, are not affected by this program. In such case, the manager must submit a
“Carry Forward Request Form” to the Office of Management & Budget requesting that
these funds be added to the budget of the ensuing fiscal year for the sole purpose of
completing the projects for which the funds were appropriated in the previous fiscal year.
The program must state on the “Carry Forward Request Form” why the project was not
completed within the current fiscal year and the anticipated completion date.
Office of Management and Budget (OMB) Responsibilities
The Office of Management & Budget shall review all proposals from department managers.
The Office of Management & Budget will be responsible for the program activities listed below:
1.
2.
OMB
Verify the total amount of funds eligible to be carried forward into the ensuing fiscal year
with the Finance Department.
Review an analysis of the proposed project to determine if it will increase productivity,
save tax dollars and/or increase efficiency.
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3.
4.
OMB
Make a recommendation of approval or denial to the County Administrator.
Notify the program manager in writing of whether the project was accepted or denied
within two (2) working days of the County Administrator’s final decision.
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Policy # ________
WAKULLA COUNTY
DEBT ADMINISTRATION POLICY
Adopted: ________________
I.
OVERVIEW STATEMENT
The Board of County Commissioners is responsible for establishing fiscally sound
financial policies that will guide the County to and maintain a strong financial position.
The Board of County Commissioners is ultimately responsible for and in charge of the
approval of form, terms and dollar amounts of all County borrowings.
The objective of this debt policy is 1) to provide guidance to County Staff in managing
and reporting the County’s debt, 2) to enhance the quality of the decision making process
by imposing order and consistency into the debt issuance process, and 3) to maintain the
County’s ability to incur present and future debt at the most advantageous circumstances
to the County and its citizens, for purposes of financing or refinancing approved elements
of its capital improvements program.
The County may issue general obligation (GO) bonds and other debt instruments by
means of referendum, County ordinance, resolution and/or other applicable provisions of
law as required, and in full compliance with, the Constitution and Statutes of the State of
Florida.
II.
PURPOSE OF DEBT
The County borrows money from time to time to meet ongoing obligations of providing
capital and infrastructure improvements necessary to offer the services needed and
requested by the citizens of Wakulla. Incurring debt allows the County to spread the
repayment of this equipment and infrastructure over a long period of time.
In addition, incurring debt allocates the cost of these facilities to all of the users or
beneficiaries over the life of the asset and it allows the County to maintain consistent
healthy reserves. Debt shall not be used to fund operating activities except during a
declared state of financial or physical emergency and such use must be approved by the
Board of County Commissioners.
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III.
LEGAL DEBT LIMITS
While neither the Florida Constitution, nor the Florida Statutes, nor the County Charter
place a limit on the amount of debt the County can incur, the Board of County
Commissioners, by adoption of this policy, has established appropriate guidelines for 1)
monitoring the total indebtedness of the County, 2) ensuring the ability to meet current
and long-term obligations, and 3) maintaining sound financial health and
creditworthiness.
General obligation (GO) debt may not be used for enterprise activities. Debt, in general,
shall not be used for projects solely because insufficient funds are budgeted at the time of
acquisition or construction.
Debt limitations are not expressed in hard dollars or capped at a particular dollar
threshold. Debt limitations are analyzed, reviewed and expressed as ratios or trends.
These ratios and trends are compared to industry standards or benchmarks. The change in
these ratios and trends indicate the County’s ability to pay long-term debt, the County’s
level of flexibility in how resources are allocated and/or the County’s ability to respond
to economic changes.
Some of these ratios are analyzed from a government-wide perspective, some on a fund
by fund basis and others distinguish governmental operations from enterprise operations.
Long-term Debt per Capita
One of the ways the County’s total long-term debt is expressed is as an amount owed per
citizen. When this amount increases over time it may indicate that the County has a
decreasing level of flexibility in how resources are allocated or a decreasing ability to pay
long-term debt. The County should strive to maintain a target of less than or equal to
$500 per citizen as adjusted for inflation.
Debt Service Expenditures to Total Expenditures
Another way the County’s debt is measured is to divide the total annual debt service
payment by the County’s total expenditures. When this percentage increases over time it
may indicate a declining flexibility of the County to respond to economic changes. The
County should strive to maintain a ratio of less than or equal to 15% of operating
expenditures as adjusted for inflation. Another way of looking at this ratio is no more
than 15 cents of every dollar spent should go to debt service payments.
Debt Service Coverage Ratio
Another way the County monitors debt is to compare the annual debt payments to the net
income of the fund making those debt payments. This is called the debt service coverage
ratio (DSCR). This ratio measures the cash available (net income) for debt service
payments on an annual basis. Certain non-operating amounts are excluded from the net
2
income calculation such as transfers in or out, depreciation expense and principal and
interest payments.
It is a benchmark used to measure the ability to produce enough cash to pay all operating
costs and the anticipated debt service payments. The higher the ratio the better it is. A
ratio of 1.0 or more means you have sufficient revenues to pay the debt service payments
and a ratio of less than 1.0 means you have insufficient revenues. The County should
strive to maintain a DSCR equal to or greater than 1.10.
County staff will monitor these measurements annually and provide them in the annual
debt report discussed under the Debt Administration section.
IV.
TYPES OF DEBT
There are two debt categories: capital and non-capital. Capital debt is incurred for the
acquisition or construction of physical assets with a cost of $5,000 or more or a useful
life of one (1) year or more. Non-capital debt is incurred for the purchase or construction
of physical assets with a cost of less than $5,000 or with a useful life of less than one (1)
year (i.e. copier or postage lease) or debt incurred by the County as part of ongoing
operational activities (employment and contract liabilities). This policy is intended to
only cover capital debt.
Debt can also be categorized by the type of collateral, security or pledge made to secure
the debt. For example, General Obligation (GO) debt is secured by the County’s ability to
levy ad valorem taxes on real and personal property. Assessment debt is secured by
special assessments upon property owners benefiting from specific activities (fire
protection or solid waste collection). Revenue debt is secured by pledging specific
dedicated revenues (sales taxes, sewer fees). Additionally, the County may covenant to
budget and appropriate legally available non-ad valorem revenues as collateral.
Some types of debt instruments are quite complex and may have tax implications to the
County. In some circumstances the use of independent bond counsel and/or financial
advisors may be necessary.
Capital Debt Instruments
The list of debt instruments below are intended to provide a basic guide of the various
types of capital debt the County may use to finance capital projects. It does not contain
every possible type of debt instrument and is not intended to limit the County to the use
of only those listed. It must also be noted that some debt instruments tend to cost more
than others due to their complexity.
3
Bonds or Tax-Exempt Bonds
1. General Obligation (GO) Bonds are securities issued to raise funds for countywide
projects that lack substantial ability to generate the income necessary to cover the project
costs. General obligation bonds are unique because they require voter approval and they
are backed by the full faith and credit of the County. The County commits the full
resources to paying investors, including the power to collect ad valorem taxes as security
for this type debt.
2. Non-Ad Valorem Revenue Bonds or Pledged Revenue Bonds are issued for the
construction of County infrastructure. Non-ad valorem revenue bonds are repaid from a
particular revenue source such as sales tax, gas tax or user fees. If the income generated
by the financed project is insufficient to make the debt payments on the bonds, additional
support from non-ad valorem taxes or fees is needed.
3. Business-type Revenue Bonds are used to finance self-supporting projects with
specific and defined revenue streams. The County has two Enterprise (business-type)
funds: the Sewer Fund and the Solid Waste Fund. Business-type revenue bonds are repaid
with user fees from these funds.
Notes / Loans / Lines of Credit
Bank loans or notes payable proceeds can be used for a variety of countywide projects,
construction of facilities and infrastructure or for the purchase of equipment or software.
Bank loans are typically secured by the County’s covenant to budget and appropriate
from legally available revenues in an amount sufficient to pay the required annual
principal and interest payments on the note but may also be secured by non-ad valorem
revenue. A line of credit is simply a pre-approval of possible future debt with a credit
limit very similar to a personal credit card.
Interim Financing / Bridge Loans
Interim financing is typically short term debt of 1 to 5 years that is incurred to bridge the
need to purchase or construct an asset now until grant funds from other governments are
received in the future. Bridge loans are intended to be paid off with the future grant funds
or permanent financing, either in whole or in part, depending on the grant agreement.
Refunding / Refinancing
Refunding is the payment of existing debt by the issuance of new debt (refinancing) and
are often done to take advantage of favorable market changes in interest rates or to escape
unfavorable debt covenants.
4
Capital leases
Capital leases are leases of equipment, software or space with values greater than $5,000
and/or a life span of more than one (1) year. Most capital leases are heavy equipment or
vehicles. All capital leases undergo a thorough process of comparison to actual
acquisition costs. Lease options are chosen if the annual cost of owning and maintaining
the asset is higher over the life of the asset. Capital leases are also a cost-saving
mechanism designed to keep up with the fast changing technologies and high service and
repair costs associated with some equipment and/or software.
V.
DEBT PLANNING & ADMINISTRATION
The Government Finance Officers Association (GFOA) recommends that a formal debt
policy include debt planning, management and issuance guidelines. There are many
factors involved in debt planning including but not limited to the setting of capital
priorities, debt affordability, weighing of opportunity costs and lowering of borrowing
costs.
Prior to proposing the issuance of debt to the Board of County Commissioners, either
through the annual budget process or during the budget year, the County Administrator
and Finance Department shall coordinate the proposed issuance and method of debt, the
sizing of the debt, the structure of the debt and the source of repayment (security) for the
debt. This is accomplished by preparing and reviewing a cost-benefit analysis taking into
account the current amount of outstanding debt, the various debt instruments available,
the fiscal strength of the fund incurring the debt, the funds’ ability to repay the debt and
the associated fund balance requirements of the new debt.
Debt Planning
Wakulla County is committed to systematic capital planning. Evidence of this
commitment is demonstrated through the adoption and periodic adjustment of a
Comprehensive Plan pursuant to Chapter 163, Florida Statutes, the Florida Growth
Management Act and the adoption of the five (5) year Capital Improvement Plan. The
County Administrator, as Budget Officer, and the Finance Department of the Clerk of
Court shall evaluate each debt proposal as part of the annual budget process and/or five
(5) year Capital Plan.
Funding Sources
Where ever possible, the County will first attempt to fund capital projects with grant
funds. When such funds are not available or insufficient, the County shall use dedicated
or restricted revenues, or the leveraging thereof, to fund the project or remainder of the
project. If these are not available or insufficient, the County may use general revenue, or
the leveraging thereof, to fund the project with one exception: general obligation bonds
should not be used to fund enterprise activity debt.
5
Debt Structure Considerations
1. Net Cost - All debt should be structured to provide the lowest possible net cost to the
County given current market conditions, prudent estimations of future market conditions,
the urgency of the capital project and the nature and type of security provided.
2. Length of Debt - The County should design the repayment of debt so as to recapture,
as rapidly as possible, credit capacity for future debt. Debt should be structured for the
shortest amortization period possible giving proper consideration to the life of the asset
and the fair allocation of costs to current and future beneficiaries or users of the asset.
3. Back-loading - The County will normally seek to structure debt with level or close to
level annual principal and interest payments over the life of the debt. Back-loading
(balloon payments etc.) of costs should only be considered when natural disasters or
extraordinary circumstances make the short term cost of the debt prohibitive, when the
benefits derived from the debt issuance can be clearly demonstrated to be greater in the
future than in the present, when such structuring is clearly beneficial to the County’s
overall amortization schedule, or when such structuring will allow debt service to more
closely match project revenues that will be used to repay such debt.
4. Refunding - An annual review should be conducted of the County’s outstanding debt
to determine if refunding opportunities exist and whether the refunding saves the County
money either through interest savings or through unfavorable debt covenants such as
compensating balances or pre-payment penalties. Federal tax law constraints should also
be considered. Typically refunding should be considered when the net present value of
the savings exceeds five (5) percent of the refunded debt. Refunding that produces less
than five (5) percent net present value savings should be considered on a case by case
basis. Refunding with negative savings should not be considered unless there is a
compelling public purpose or legal objective. Debt should be structured so it can be paid
off at any time.
5. Credit Enhancements - Credit enhancements such as letters of credit or bond insurance
may be used but only to the extent that the net debt service cost on the bond is reduced by
more than the cost of the credit enhancement.
6. Variable Rate Debt - The County may consider the issuance of variable rate debt only
after careful consideration of current market conditions and when prudent estimations of
future market conditions dictate that variable rate debt is the best choice given the
County’s total debt portfolio. Preference should be given to the certainty of fixed rate
financing.
7. Subordinate Debt - The County may issue subordinate debt only if it is financially
beneficial to the County or consistent with creditworthiness objectives.
8. Short-term Notes - The use of short-term borrowings, such as bond anticipation notes
and tax-exempt commercial paper, may be undertaken only if the transaction costs plus
6
interest on the debt are less than the cost of internal financing, or if the available cash for
internal financing is insufficient to meet funding requirements.
9. Inter-fund Loans – If sufficient cash is available and the use of such cash is legally
allowed for the anticipated project, one fund may loan another fund the necessary cash to
internally finance the project. If such financing is utilized, it will be evidenced by an
Inter-fund Loan Note, and if such internal financing is provided by the General Fund,
said note will be approved by the Board of County Commissioners. Said note shall
outline the terms of repayment including the length of the loan and the interest rate
charged. The opportunity cost (i.e. lost interest earnings from the lending fund) should be
considered in setting the interest rate.
10. Government Loan Programs - The County should review the availability and cost of
various Federal, State, or Regional Agency loan programs such as “State Revolving Fund
Loans” since the costs associated with such borrowings is typically lower than borrowing
from private sector banks and the open market.
Debt Issuance Process
The County Administrator and Clerk of Court, Finance Department, shall, as part of the
debt planning process, determine whether proposed borrowings should be accomplished
through competitive sale or negotiated sale. All proposed borrowings require the County
Commission’s final approval which includes the adoption of the appropriate Resolutions
as drafted by legal or bond counsel.
Competitive Sale
Under normal market conditions, County debt is issued through a competitive bidding
process, formal or otherwise. Bids are awarded on a “True Interest Cost” (TIC) basis
provided other bidding requirements are satisfied. “True Interest Cost” is simply the real
cost of borrowing. It includes not only the interest cost but also all ancillary fees and
costs such as finances charges, possible late fees, discount points, prepaid interest, costs
associated with issuing a bond, legal fees, and other factors related to the time value of
money.
Negotiated Sale
Negotiated sale of debt is considered when the complexity of the debt issuance requires
specialized expertise, when the negotiated sale would result in substantial savings in time
or money, when the market conditions are unusual or volatile and/or liquidity conditions
are unfavorable, if the County’s credit is problematic or when a negotiated sale is
otherwise in the best interest of the County.
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Debt Administration
Reporting & Disclosure
The County is committed to full and complete financial disclosure and to cooperate fully
with rating agencies, institutional and individual investors, agencies, other levels of
government and the general public to share clear, comprehensive and accurate financial
and other pertinent or relevant information.
The County is committed to meeting secondary disclosure requirements on a timely and
comprehensive basis. The Clerk of Court, Finance Department is responsible for ongoing
disclosure and maintaining compliance with disclosure standards promulgated by state
and national regulatory bodies.
1. Annual Debt Report
The County Administrator and Clerk of Court shall prepare an annual report to the Board
of County Commissioners which shall include, at a minimum:




Calculations of appropriate ratios and measurements
o Debt Service per Capita
o Debt Service Expenditures to Total Expenditures
o Debt Service Coverage Ratios by Fund
Detailed schedule of current outstanding debt
Historical schedule of outstanding debt
List of anticipated future debt
This report shall be provided to the Board of County Commissioners in a time frame
consistent with the release of the Annual Financial Report.
2. Report to Bondholders
The County, through the Clerk of Court, Finance Department shall prepare and release to
all interested parties the Annual Financial Report which will act as the ongoing
disclosure document required under the Continuing Disclosure Rules promulgated by the
Securities Exchange Commission [SEC Rule 15c2-12(b)(5)]. The information presented
in this report shall comply with the disclosure obligations set forth in the Continuing
Disclosure Certificates issued in connection with its debt obligations.
3. Arbitrage Analysis & Compliance
Arbitrage is the process by which profit is earned from interest on borrowed money that
is invested at a higher yield. When government borrows money by the issuance of notaxable debt, it is allowed to invest the proceeds of the debt and keep the interest if it
earns less than or equal to the borrowing rate on the debt. If the interest earned on the
8
investment of non-taxable debt exceeds the interest rate paid on the debt that excess
interest must be remitted or “rebated” to the federal government.
The process of tracking and reporting the interest on these type investments is known as
arbitrage analysis and must be done in accordance with IRS tax code regulations. The
County and Clerk of Court may carry out such responsibilities through the engagement of
outside agents or legal counsel.
4. Tax-Exempt Debt Post-Issuance Compliance
The County’s legal counsel or bond counsel shall prepare or co-ordinate the preparation
of IRS Form 8038-G, Information Return for Tax-Exempt Governmental Obligations or
Form 8038-GC, Information Return for Small Tax-Exempt Governmental Bond Issues,
Leases and Installment Sales in connection with each tax-exempt debt issuance by the
County.
VI.
CREDITWORTHINESS
Bond ratings are like credit scores for governmental entities and rate their overall
creditworthiness. Wakulla County is not rated by Moody’s Investor Service, Standard &
Poor’s or Fitch Ratings. Should the County become rated, it shall strive to maintain a
minimum underlying bond rating equivalent to “Upper Medium Grade” (an A rating)
without compromising the delivery of basic County services.
No credit rating or poor credit ratings typically result in higher borrowing costs for a
government entity. At the same time, for smaller government entities who do not issue
bonds on a regular basis, the cost associated with maintaining an appropriate credit rating
may outweigh the borrowing cost of not having a credit rating.
There are a variety of factors involved in the credit rating of a government entity
including, but not limited to, the overall management and governance, expansion
strategies and economic policies, financial operating performance, resources and
flexibility, total debt burden and liquidity, current economic conditions, revenue and
expenditure composition and diversity, risk management and contingency planning and
investment performance.
End of Policy
9
Wakulla County
Annual Debt Report
For
FY 2013-2014 (unaudited)
Prepared by the Wakulla County Clerk of Court, Finance Department
Board of County Commissioners and Citizens of Wakulla County,
As your Clerk of Court, it is my constitutional duty to keep you informed of the County’s debt
and to provide an independent check and balance on County finances to ensure your tax dollars
are safe.
For many years, the County’s debt was managed in accordance with policies established as part
of a broader financial policy package approved by the BOCC in May of 2008 and as amended
from time to time. I am glad my office was instrumental in developing the County’s first standalone debt policy as approved by the BOCC on January 20, 2015.
The County debt policy calls for an annual debt report to be provided to the BOCC and the
citizens of Wakulla County. This is the first annual debt report. This report is written in such a
manner that non-financial readers may have a better understanding of the County’s debt and how
it impacts the overall health of the County’s finances.
As the accountant to the BOCC, I am glad to report that the County’s overall debt status is
favorable. As of September 30, 2014, the County’s debt continues to decline. As with most
governmental entities, and like most households, debt is a necessary component to the budget.
Like households who borrow money to finance larger purchases such as vehicles and homes,
Wakulla County borrows money from time to time to finance capital equipment and large
infrastructure projects so that the County may continue to provide the necessary services its
citizens expect.
Our office is charged with a variety of tasks related to the debt of the County. We assist the
County Administrator, David Edwards, with analyzing funding options and with debt structuring
both during the budget process and after. We ensure timely payment of debt service obligations,
pre-audit and maintain supporting documentation of all debt service payments, accurately
account for all debt transactions in the general ledger for financial reporting purposes and ensure
compliance with debt covenants and related third party reporting requirements.
The amount of debt owed by the County is not the only factor in determining the health of
County finances. As your Clerk, our office prepared, and the BOCC approved, its first standalone fund balance policy in 2012. The BOCC continues to work toward appropriate levels of
fund balance and cash reserves.
As always, I am honored to serve as your Clerk of Court. I remain dedicated to promoting
transparency and accountability in reporting the financial activities of our County in spending
your taxpayer dollars. If you have any questions concerning the contents of this or any other
report of our office, please contact me or my staff.
In your service,
Brent X. Thurmond, C.P.A.
Wakulla County Clerk of Courts
TABLE OF CONTENTS
Debt Overview
 Total Outstanding Debt & Debt Service Payments
 Total Outstanding Debt by Debt Instrument Type
 Total Outstanding Debt by Lender
 Total Outstanding Debt by Activity
Debt History
 Historical Total Outstanding Debt
 Historical Total Debt Service Payments
Debt Planning
 Current Debt Retirement Schedule
 Schedule of Future Anticipated Debt
 Combining Chart of 10 Year Debt History and 10 Year Debt Projection
 Combining Chart of 10 Year Debt Service History and 10 Year Debt Service Projection
Debt Management & Analysis
 Total Outstanding Debt per Capita
 Debt Service Expenditures to Total Operating Expenditures
 Debt Service Coverage Ratios by Fund
Appendix
 Debt Policy
DEBT OVERVIEW
As of September 30, 2014 (unaudited)
This unaudited report and the numbers contained herein represent only the capital infrastructure
related debt of Wakulla County. It does not include any debt incurred by the Constitutional
Officers and does not include other types of long-term debt such as compensated absences and
other post-employment benefits. As such, this report is not intended to and will not match the
audited Annual Financial Report.
Total Outstanding Debt & Debt Service Payments
Wakulla County’s (the County) outstanding debt totaled $4,771,538 as of September 30, 2014.
During fiscal year 2013-14, the County paid $1,381,268 in principal and interest on outstanding
debt. The total debt of the County decreased by $1,189,072 and the County paid $192,196 in
interest expense. The principal reduction of $1,189,072 represents 19.9% of the balance due at
the beginning of the year. The interest expense of $192,196 represents 3.2% of the balance due at
the beginning of the year.
The County’s total debt balance of $4,771,538 is comprised entirely of notes and loans. At fiscal
year end, the County had no outstanding bonds or capital leases.
The County’s total debt of $4,771,538 can be further divided into Governmental Activities and
Business-type Activities. Governmental activities include the General Fund, all Special Revenue
Funds, and all Capital Project Funds and the total outstanding Governmental debt was
$2,480,573 (52%). Business-type activities include the County’s two enterprise funds (Sewer and
Solid Waste) and the total outstanding Business-type debt is $2,290,965 (48%).
Total Outstanding Debt by Instrument Type
The following graph shows the types of debt the County has incurred. As fiscal year end, the
County’s entire debt balance is comprised of notes and loans. Bonds tend to cost more and are
typically only used for very large projects. In recent history, the County has only issued bonds
three times. The County does not currently have any outstanding bonds.
While the County does not currently have any outstanding capital leases either, the County has
used this financing mechanism in the past for equipment that is expensive to maintain such a
road graders.
As outlined in the County’s debt policy (Appendix A), the County selects the lender to borrow
from based on several criteria but the primary factor is the cost of the borrowing. The following
chart summarizes the lenders the County currently owes and the balances owed.
Governmental accounting makes distinctions between activities that the County is responsible
for that are not intended to function like a business, that is, make a profit or break even. These
activities are called “governmental activities” and accounted for in the General Fund, Special
Revenue Funds, and Capital Project Funds.
Activities that are more narrowly defined and are intended to function like a business, make a
profit or break even and called “business-type activities”. The County has two such activities,
sewer and solid waste, and, as such, they are accounted for in the Sewer Fund and Solid Waste
Fund.
The following chart summarizes the County’s outstanding debt by activity.
DEBT HISTORY
Historical Total Outstanding Debt
The County’s total outstanding debt has decreased for 10 consecutive years (2005-2014),
dropping from $11,750,387 to $4,771,538, a 60% decline.
The number of individual debt obligations has dropped from 10 in 2005 to 6 in 2014 and the
average maturity of the County’s outstanding debt has also dropped from 8.08 years in 2005 to
6.34 years in 2014.
Below is a chart and graph of the last 10 years of debt history.
In $Millions
1E+06
Year
04/05
Governemental Funds 7.62
Enterprise Funds
4.13
Total Debt Service
$ 11.75
05/06 06/07
7.60 6.80
4.13 4.49
$ 11.73 $ 11.29
07/08
5.36
4.35
$ 9.71
08/09
4.59
4.00
$ 8.59
09/10
4.61
3.62
$ 8.22
10/11
5.67
2.83
$ 8.50
11/12
4.51
3.02
$ 7.53
12/13
3.25
2.71
$ 5.96
13/14
2.48
2.29
$ 4.77
Historical Total Debt Service Payments
During the same period, 2005 – 2014, the County’s annual debt service payments have only
slightly decreased dropping from $1,411,637 in 2005 to $1,381,267 in 2014 as shown in the
graph below. The “spikes” found in the chart include the early retirement of debt.
Year
Principal
Interest
Total Debt Service
04/05
05/06
06/07
07/08
08/09
09/10
10/11
11/12
12/13
13/14
921,075 1,231,840 1,076,327
1,275,208 1,198,279
2,072,466 2,009,052
1,555,268 1,647,760
1,189,072
490,562 469,379 429,328 382,314 341,450 357,285 340,284 298,066 260,945 192,196
1,411,637 1,701,219 1,505,655 1,657,522
1,539,729
2,429,751
2,349,336
1,853,334
1,908,705
1,381,268
DEBT PLANNING
Debt must be carefully planned in order to maintain the County’s financial health. Expenditures
in today’s County budget arising from debt service payments (principal and interest) are
obligations on present taxpayers that were decided years in the past and debt incurred today will
affect the taxpayers of the future.
While the resources used to repay the County’s debt comes primarily from restricted or dedicated
revenues, the County often offers creditors assurances that the debt will be backed by the “full
faith and credit” of the County, that is, the County promises to budget and appropriate sufficient
revenues to pay the debt whether or not the restricted or pledged revenues are sufficient from
time to time.
The County’s Debt Policy (Appendix A) outlines specific guidelines for administering and
managing the County’s existing debt and the issuance of new debt. This policy is consistent with
the Government Finance Officers Association (GFOA) debt management policy best practices
(2012) and with the State of Florida, Auditor General “Local Governmental Entity Example
Financial Condition Assessment Indicators and Related Procedures” (2013).
Current Debt Retirement Schedule
If no changes are made to the current debt schedule, the County’s debt will be retired as follows:
Project
1 Cent Sales Tax Road Paving
Sewer Expansion #1
Courthouse Renovation A
Northwoods Road Paving
Courthouse Renovation B
Sewer Expansion #3
Total
Lender
Bank of America
Bank of America
Hancock Bank
Centennial
Hancock Bank
State Rev. Loan
Maturity
12/1/2016
11/1/2017
12/31/2017
2/14/2020
3/1/2021
12/15/2031
Balance Due
$
760,564
1,320,302
894,871
88,285
736,853
970,663
$ 4,771,538
The County prepares a Five Year Plan in conjunction with the annual budget process. This plan
is an estimate of the future operating and capital needs of the County and is amended from time
to time as the County’s needs change. As with any plan, it does not take into account the
unforeseen or unknown. Circumstances will arise due to disrepair or emergency that may require
the County to consider financing a capital expense that was not budgeted for. This uncertainty
highlights the importance of having sufficient reserves budgeted and the resource flexibility to
incur new unexpected debt.
Retirement/Refinancing
The County’s Five Year Plan anticipates refinancing the Bank of America sewer loan and the
State of Florida Revolving Fund sewer loan in fiscal year 2014-15 as part of the Wastewater
Treatment Plant upgrade being funded through the U.S.D.A. grant/loan. It is estimated that
$2,000,000 will be refinanced. Refinancing these two loans will provide more flexibility with
increased cash flow and a lower interest rate. It is expected that approximately $124,000, on
average, will become available each year in increased cash flow and $151,000 will saved in net
interest expense due to this refinancing.
Schedule of Future Anticipated Debt
The County’s Five Year Plan anticipates most of the capital improvements being funded by
grants and restricted cash. The following capital improvements are expected to be financed
through the issuance of debt:
Fund
Road Fund
Pledged
Revenue /
Funding Source
Project
Amount
2 Cent Gas Tax 3 Motor Graders $ 525,000
Road Fund
2 Cent Gas Tax
3 Dump Trucks
Sewer Fund
Sewer Fees
WWTP
Solid Waste
Assessment
Class III Landfill
Solid Waste
Total
636,000
Life
5 years
Instrument
Lease w/ option to buy
6 years
Lease w/ option to buy
6,495,000 40 years
930,000 15 years
$ 8,586,000
Local Interim Financing /
USDA Revenue Bonds
Local Bank Loan
3 Motor Graders & 3 Dump Trucks
The County leases its heavy equipment due to the high maintenance and repair expense
associated with this type of equipment. The County currently operates 3 motor graders and
anticipates selling them, using the proceeds as a down payment on 3 new graders and making
lease payments on them over the next 5 years. The County has also budgeted to lease purchase 3
new dump trucks. Typically this cycle is repeated at the end of each lease so that the County
always has new equipment on the roads and eliminates the typically high maintenance and repair
expense associated with such equipment.
WWTP Expansion
The Board has approved a project to expand the existing Wastewater Treatment Plant (WWTP).
The WWTP is almost at capacity and the Florida Department of Environmental Protection
(FDEP) is requiring action by the Board. Staff has negotiated a loan/grant agreement with the
United States Department of Agriculture (USDA) in which the County will borrow $6,495,000
from a local/regional bank during construction and USDA will repay (take out) the bank loan
and, in turn, issue tax-exempt bonds in the amount of $6,495,000. The USDA is providing a
grant in the amount of $3,066,900 to complete the project. The low-interest loan will be repaid
with sewer revenues over the next 40 years. Additionally, as mentioned in the previous section,
the 2 current sewer loans will be refunded in FY 14/15 through this USDA loan.
Class III Landfill Closure
The Board has approved a project to close (cap) the Lower Bridge Class III landfill. The landfill
is at capacity and the FDEP again is requiring Board action. Staff has negotiated a long-term
fixed interest rate loan from Ameris Bank. The County will borrow approximately $930,000 and
use $300,000 in existing cash to complete the project. The loan will be repaid using with the
Solid Waste franchise fee over the next 15 years.
Please note there are several other capital project needs that the County has identified that may
require the issuance of new debt but they are not included in these schedules since staff has not
identified how they can be funded or the debt repaid.
Combining Chart of 10 Year Debt History and 10 Year Debt Projection
The chart and graph below illustrates the County’s 10 year debt history, current outstanding debt,
and the County’s anticipated refunding and borrowing schedule for the next 10 years. As seen in
the graph, the bulk of the outstanding debt is expected to be related to the County’s two
enterprise funds.
In $Millions
Year
Governemental Funds
Enterprise Funds
Total Debt Service
1000000
04/05
05/06
7.62 7.60
4.13 4.13
$ 11.75 $ 11.73
06/07
6.80
4.49
$ 11.29
07/08
5.36
4.35
$ 9.71
08/09
4.59
4.00
$ 8.59
09/10
4.61
3.62
$ 8.22
10/11
5.67
2.83
$ 8.50
11/12
4.51
3.02
$ 7.53
12/13
3.25
2.71
$ 5.96
13/14
2.48
2.29
$ 4.77
In $Millions
Year
14/15
15/16
16/17
17/18
18/19
19/20
20/21
21/22
22/23
23/24
24/25
Governemental Funds 2.97 2.07 1.42 0.87 0.55 0.22 0.53 1.06 0.85 0.63 0.42
Enterprise Funds
3.93 7.38 7.33 7.11 6.89 6.68 6.46 6.23 6.01 5.78 5.56
Total Debt Service
$ 6.90 $ 9.45 $ 8.74 $ 7.98 $ 7.44 $ 6.90 $ 6.98 $ 7.29 $ 6.86 $ 6.42 $ 5.98
Combining Chart of 10 Year Debt Service History and 10 Year Debt Service Projection
The chart and graph below illustrates the County’s 10 year annual debt service history, current
debt service, and the County’s anticipated annual debt service schedule for the next 10 years.
The spike in FY 14/15 is a result of refinancing the two sewer loans and the spike in FY 16/17 is
a result of paying off the WWTP interim financing with the issuance of the USDA bonds.
As shown in the graph, the County’s annual debt service payments have exceeded $1,000,000
every year for the past 10 years. It is anticipated the annual debt service payments for the next 10
years will be about $500,000 which will provide $500,000 in available cash for on-going
operations.
Year
Principal
Interest
Total Debt Service
Year
Principal
Interest
Total Debt Service
04/05
$ 921,075
$ 490,562
$ 1,411,637
14/15
$ 2,964,852
$ 308,689
$ 3,273,541
05/06
$ 1,231,840
$ 469,379
$ 1,701,219
15/16
$ 946,312
$ 338,322
$ 1,284,635
06/07
$ 1,076,327
$ 429,328
$ 1,505,655
16/17
$ 7,198,075
$ 398,720
$ 7,596,795
07/08
$ 1,275,208
$ 382,314
$ 1,657,522
17/18
$ 765,594
$ 186,460
$ 952,055
08/09
$ 1,198,279
$ 341,450
$ 1,539,729
18/19
$ 536,168
$ 172,892
$ 709,061
09/10
$ 2,072,466
$ 357,285
$ 2,429,751
19/20
$ 541,969
$ 167,092
$ 709,061
10/11
$ 2,009,052
$ 340,284
$ 2,349,336
20/21
$ 442,977
$ 157,934
$ 600,911
11/12
$ 1,555,268
$ 298,066
$ 1,853,334
21/22
$ 326,926
$ 151,695
$ 478,621
12/13
$ 1,647,760
$ 260,945
$ 1,908,705
22/23
$ 434,920
$ 152,867
$ 587,787
23/24
$ 436,982
$ 150,805
$ 587,787
13/14
$ 1,189,072
$ 192,196
$ 1,381,268
24/25
$ 439,112
$ 148,674
$ 587,787
DEBT MANAGEMENT & ANALYSIS
The County uses ratios, trends and benchmarks to assess the County’s level of outstanding debt.
As a stand-alone number, these ratios are relatively useless, but the change in the ratios from
year to year or the trend helps the County assess whether or not the total outstanding debt is at an
appropriate level or if it is causing a financial burden. Industry norms and third parties have also
established benchmarks to help assess whether or not the County’s total debt is at an appropriate
level. These benchmarks must be refined or massaged to fit each local government since not all
governments are the same size, have the same revenue resources, or provide the same services
and so on. We also review these trends for mitigating factors that might cause the trend to seem
favorable or unfavorable on the surface but not so when all of the variables are taken into
account.
Many of the variables used in the following analysis must be adjusted for inflation. The price
index used by the Auditor General of Florida is the September Municipal Cost Index published
by American City and County Magazine. This index is a weighted average of the consumer price
index, the producer price index for industrial commodities and the construction cost index. These
indices can be found on the American City and County or U.S. Bureau of Labor Statistics web
sites.
Total Outstanding Debt per Capita
One of the ways the County analyzes its total debt is by looking at the amount of outstanding
debt (in constant $) per citizen over time. If the results of this analysis are increasing over time it
may indicate that the County has a decreasing level of flexibility in how its resources (revenues)
are allocated to its costs or it even may indicate a decreasing ability to pay its long-term debt.
Simply put, as this number increases over time, the County is allocating more and more of its
revenues to pay for annual debt services payments and is allocating less to operating costs or
unable to adjust its budget due to unforeseen changes or events. And, as this number decreases, it
indicates the County has the ability to easily adjust to unforeseen economic conditions. The
County’s debt policy requires the outstanding debt amount not to exceed $500 per citizen.
The highest per capita debt was in FY 04/05 and was $437.35. The lowest per capita debt is
expected to be in the current year just ended, FY 13/14, and is expected to be $151.59. The per
capita debt is expected to climb in the next two years due to the issuance of debt for the WWTP
project and the Lower Bridge Class III Landfill project but will decline over the following eight
(8) years. The population growth is estimated to be approximately 1.7% over the next ten (10)
year period which is slightly lower than the actual growth rate of 2.2% over the past ten (10) year
period.
Source: Office of Economic & Demographic Research; http://edr.state.fl.us
Debt Service Expenditures to Total Operating Expenditures
Another important factor in the overall health of the County’s debt is looking at the trend of
annual debt service payments (principal and interest) divided by the total operating expenditures.
It is important to distinguish governmental activities from business-type activities when looking
at this trend. As the percentage of debt service payments compared to total operating
expenditures increases over time, it may indicate a declining flexibility of the County to respond
to uncertainties and changes in economic conditions. And, as the percentage decreases, it
illustrates the county’s ability to easily respond to these changing conditions. The County’s debt
policy recommends this ratio not exceed 15%.
The Governmental debt service ratio has historically hovered around 5% and is expected to drop
to less than 2%, on average, of the Governmental operating expenses. That is, less than 2 cents
on every dollar spent is expected to be spent on principal and interest payments.
The Business-type debt service ratio has historically exceeded the 15% benchmark and has
caused the cash position of the County’s sewer and landfill funds to suffer. Staff has re-balanced
the business-type debt with the planned issuance of the USDA bonds and this ratio is expected to
drop below 10% for the foreseeable future.
For purposes of calculating this ratio, the early retirement of debt in a given year is removed so
that only annual debt service payments are analyzed.
Debt Service Coverage Ratios by Fund
Debt service coverage ratio (DSCR) is the ratio of cash available (net income) for debt service
payments on an annual basis. Certain non-operating amounts are excluded from the net income
calculation such as transfers in or out, depreciation expense and principal and interest payments.
It is a benchmark used to measure the ability to produce enough cash to pay all operating costs
and the anticipated debt service payments. The higher the ratio the better it is. A ratio of 1.0 or
more means you have sufficient revenues to pay the debt service payments and a ratio of less
than 1.0 means you have insufficient revenues. The industry standard is typically between 1.10
and 1.20 depending on the particular circumstances of the borrowing.
Several factors make analyzing this ratio difficult across all funds. For example, in a capital
project fund such as 1 Cent Sales Tax, the net income before making debt service payments may
be very high for several years while it is building up for a large purchase or construction project.
When the funds are spent, there is a net loss in the year the funds are spent and the DSCR may
actually be negative.
Another example may be when a fund pays off debt early, the debt service payment for the year
will far exceed the typical debt service payment and the DSCR is of little use and not needed any
longer since the debt is gone.
Due to these factors, the DSCR is really only a useful tool for operating funds.
A deficient DSCR may require the County to pledge additional revenues and/or may cause the
County to pay more in interest expense.
Wakulla County Debt Service Coverage Ratios by Fund
Fund
/
Year
$30 State Court Fee - Courthouse
Annual Debt Service Pmt
Annual Net Income
DSCR
10/11
11/12
12/13
13/14
6,044
66,975
11.08
121,274
59,071
0.49
121,274
82,908
0.68
2 Cent Gas Tax - Capital Equipment
Annual Net Income
DSCR
125,947
203,752
1.62
125,947
206,533
1.64
101,921
128,732
1.26
Northwoods Subdivision Road Paving
Annual Net Income
DSCR
34,694
13,346
0.38
34,694
51,734
1.49
34,694
21,469
0.62
MSBU Fire Dept - Station 8
Annual Net Income
DSCR
23,443
90,811
3.87
71,369
274,564
3.85
189,463
118,009
0.62
776,403
532,735
0.69
754,779
720,951
0.96
729,328
789,340
1.08
482,552
531,878
1.10
22,835
86,467
3.79
242,994
348,462
1.43
242,994
333,192
1.37
242,994
(167,483)
-0.69
1,359,970
(191,448)
-0.14
502,277
679,301
1.35
489,031
1,165,821
2.38
499,771
662,917
1.33
1 Cent Sales Tax Road Paving
Annual Net Income
DSCR
1 Cent Sales Tax Public Facility - Courthouse
Annual Net Income
DSCR
Sewer Fund
Annual Net Income
DSCR
121,274
95,390
0.79
Debt Paid
Off
34,676
28,228
0.81
Debt Paid
Off
Notes on deficient DSCR:
1. The debt for the Courthouse in the $30 State Court Fee Fund is supplemented by the 1 Cent
Sales Tax Public Facility. Currently revenues are down and staff is reviewing options for
refinancing or refunding.
2. The Northwoods Subdivision Road Paving debt is recovered by assessing the property owners
on the annual tax bill. Currently, not enough is collected each year to pay the annual note. Staff
is reviewing options for refinancing the debt to lower the annual payment.
3. The MSBU Fire Dept. fund and both 1 Cent Sales Tax funds have had deficient DSCR from
time to time due to the capital outlay expenditures in these funds.
OTHER POTENTIAL OBLIGATIONS
In 2002 the County guaranteed a loan on behalf of the Senior Citizens Center. The original
amount of the loan was $350,000 and will be paid off in 2022. The current balance due is
$196,933.50 with annual principal and interest payments of approximately $44,000.
In 2013 the County opened a $2,000,000 line of credit for disaster response / emergency
preparation. No monies have been borrowed and only the BOCC may authorize a borrowing
after declaring a state of emergency. This line of credit expires annually and the Board will
determine whether or not it should be renewed annually.
APPENDIX A
The following pages contain the Wakulla County Debt Policy as approved by the Board of
County Commissioners on _______________.
Agenda Request
Date of Meeting:
January 20, 2015
Date Submitted:
January 6, 2015
To:
From:
Randy Merritt, District 2
Subject:
Request Board Approval Request that the Florida Department of
Transportation Include Landscaping in the Plan for the Improvement of the
US319 Corridor
Statement of Issues:
After conversations with officials with the FDOT, they indicated that they would entertain installing
and maintain landscaping as part of the US319 corridor improvements if Wakulla County requested
it.
Background:
The Florida Department of Transportation is planning to add capacity improvements to the US319
corridor. Part of the design of the intersections include concrete medians to separate different lanes
of traffic. Instead of concrete in the medians, I suggest we request that the DOT landscape these
medians to make the intersections more attractive. I would also ask that we request that DOT
maintain the landscaping.
Analysis:
Landscaping is much easier to have installed as part of a construction design, rather than go back
later and try to retrofit it. Therefore, I recommend staff send DOT a letter (Attachment #1)
requesting landscaping be added to the plans for capacity improvements to the US319 corridor.
Options:
1.
Approve to direct staff to draft a letter requesting that the FDOT place and maintain
landscaping to the capacity improvements planned for the US319 corridor.
2.
Do not approve to direct staff to draft a letter requesting that the FDOT place and
maintain landscaping to the capacity improvements planned for the US319 corridor.
3.
Board Direction.
Recommendation:
Option #1
Attachment:
1.
Letter to FDOT
January 20, 2015
Mr. Tommy Barfield
Secretary, District 3
Department of Transportation
Highway 90 East
Chipley, Florida 32428
RE: FDOT Proposed Improvements to US Hwy 319 Corridor
Dear Mr. Barfield:
Wakulla County appreciates the FDOT’s commitment to improving traffic
mobility and traffic circulation along the US Hwy 319 Corridor and its
intersections.
It is understood that part of the proposed design of the intersections include
concrete medians to separate different lanes of traffic. We would like to
request that FDOT add landscaping to the medians to make them more
attractive.
On behalf of the Wakulla County Board of County Commissioners, I am
respectfully requesting that FDOT consider this request and advise the Board
upon FDOT’s decision.
Sincerely,
_____________________
Ralph Thomas,
Chairman
Administration Office
Post Office Box 1263
Crawfordville, FL 32326
(850) 926-0919
(850) 926-0940 FAX
Agenda Request
Date of Meeting:
January 20, 2015
Date Submitted:
January 9, 2015
To:
From:
Jerry Moore, Commissioner
Subject:
Request Board Approval of a Resolution in Support of Oysters and the
Oyster Industry in Wakulla County
Statement of Issue:
This agenda item requests Board approval of a Resolution in support of oysters and the oyster
industry in Wakulla County.
Background:
Oysters are a rich part of Wakulla’s history and a valuable, natural resource providing food and jobs
for our citizens. Commercial oystering is an important industry and vital to our local economy and
business. The oyster population and oyster industry have been adversely affected by many factors
such as poor water quality, natural predators, heavy rains, recreational harvesting, and commercial
harvesting to meet consumer demands.
Oysters are sometimes referred to as “filter feeders” because of the important role they perform in
filtering the water in which they live. According to an article in the September 12, 2013, Florida
Today, biologists consider the oyster to be a miracle worker providing natural ecosystem services.
Through its natural process of feeding, the oyster takes in water and filters out bacteria, virus,
nitrogen, algae, etc. that are later expelled and eventually decompose into the atmosphere. Healthy
oyster beds can improve water quality and clarity. The oysters’ shell itself provides a habitat for
many other small and micro marine species.
The Panacea area is the community known in Wakulla County for commercial oyster harvesting and
the sale of this succulent food at local restaurants and seafood houses.
Analysis:
It is important to protect the oyster population and the oyster industry as it provides both
economic and environmental benefits to Wakulla County and its coastal waters.
Board approval of the proposed Resolution (Attachment #1) is being requested to recognize the
importance of oysters and the oyster industry in Wakulla County, and to encourage state, private,
and non-profit organizations to pursue grant opportunities that enable, enhance, protect, and improve
the long term sustainability of the oyster population and oyster industry in Wakulla County.
The proposed Resolution does not support state, private, or non-profit organizations applying for
Request Board Approval of a Resolution in Support of Oysters and the Oyster Industry in
Wakulla County
January 20, 2015
Page 2
or receiving RESTORE Act funds allocated to Wakulla County- Pot 1, because this will be a
separate process where all non-County entities will compete and eventually all projects will
come before the BoCC for approval in accordance with County policy, RESTORE Act
Ordinance Number 12-30, as amended by Ordinance Number 13-06, the RESTORE Act and
U.S. Treasury Rules. This Resolution does not commit or promise County funds or resources.
Furthermore, it does not commit or promise the County to participate as a partner or coapplicant in any grant funds that any state, private or non-profit may seek on its behalf.
Budgetary Impact:
None.
Options:
1.
Approve the Resolution in support of oysters and the oyster industry in Wakulla County.
2.
Do not approve the Resolution in support of oysters and the oyster industry in Wakulla
County.
3.
Board direction.
Recommendation:
Option 1.
Attachment(s):
1.
Proposed Resolution
RESOLUTION NUMBER ________
A
RESOLUTION
OF
THE
BOARD
OF
COUNTY
COMMISSIONERS OF WAKULLA COUNTY, FLORIDA IN
SUPPORT OF OYSTERS AND THE OYSTER INDUSTRY IN
WAKULLA COUNTY; PROVIDING CERTAIN FINDINGS;
PROVIDING AN EFFECTIVE DATE.
WHEREAS, oysters and the oyster industry are an important part of Wakulla’s
history and economy; and
WHEREAS, oysters are important to tourism and many restaurant establishments of
Wakulla County; and
WHEREAS, oysters serve an important and necessary function in the health of
Wakulla County’s coastal waters and eco-systems; and
WHEREAS, the oyster population and oyster industry have been adversely affected
by many factors; and
WHEREAS, Wakulla County families that rely on oystering as their primary income
are adversely affected by decreased or un-harvestable oyster populations; and
WHEREAS, oysters are recognized as an important and valuable natural resource to
Wakulla County.
NOW THEREFORE, be it resolved, that the Wakulla County Board of County
Commissioners recognizes the importance of oysters and the oyster industry in Wakulla
County and encourages public, private and non-profit organizations to pursue grant
opportunities that enable, enhance, protect and improve the long-term sustainability of
the oyster population and oyster industry in Wakulla County.
This Resolution shall be effective on the date approved by the Board, as provided
below.
PASSED AND ADOPTED BY THE BOARD OF COUNTY COMMISSIONERS,
WAKULLA COUNTY, FLORIDA, ON _________________________.
WAKULLA COUNTY
BOARD OF COUNTY COMMISSIONERS
_________________________________
RALPH THOMAS, Chairman
ATTEST:
__________________________________
BRENT X. THURMOND,
Clerk of Court
________________________________
HEATHER ENCINOSA, Esq.
County Attorney

Agenda - Wakulla County

Transcription

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