09-05-2013 Final Budget Public Hearing


The School Board of Brevard County, Florida met in special session on Tuesday, September 5, 2013, at the Educational Services Facility, 2700 Judge Fran Jamieson Way, Viera, Florida. Notice of the meeting was advertised in the Florida Today newspaper on Thursday, July 4, 2013. The affidavit of publication with a copy of the ad attached is filed in the Affidavit File in the Board Office.

I. Opening Exercises
1. Opening Exercises

Minutes: 

Chairman Dr. Barbara Murray called the Final Public Budget Hearing to order at 5:30 p.m.


II. Presentation
2. Superintendent's Presentation
Attachment: 2013-14 Adopted Tentative Budget - All Funds.pdf
Attachment: 2013-14 Adopted Tentative Budget - Cost Center.pdf
Attachment: Final Public Hearing Presentation 2013-14 - Revised.pdf
Minutes: 

Dr. Brian T. Binggeli, Superintendent of School, introduced Ms. Judy Preston, Associate Superintendent of Financial Services, who gave a presentation regarding the 2013-14 Adopted Tentative Budget, which included the following:

  • Presentation Outline
  • Brevard's Tax Roll Growth & Decline
  • Tax Roll History and Projections
  • History of School Board Millage Levy
  • Proposed Millage Changes
  • What is a Mill?
  • Calculating Your Taxes
  • Proposed 2013-14 Millage
  • Rolled-Back Rate Details
  • Proposed Millage vs. Rolled-Back
  • Sample Home
  • Tax on Residential Home Scenarios #1-3
  • Millage Decrease & Tax Roll Increase
  • Adopted Tentative Budget
  • History - Actual Total Revenue (With and Without Fund Balance)
  • Student Growth/Decline
  • State's Recalibration (2013-14 Projected FTE)
  • History of Change in Employee Positions (Actual 2012-13 vs. Proposed 2013-14)
  • Head Start Employee Positions
  • History of Change in Employee Positions (Actual 2007-08 vs. Proposed 2013-14)
  • Operating Budget Revenue
  • Capital Projects Revenues
  • Capital Projects Expenditures
  • Unknowns for 2013-14 & Beyond
  • Timeline
  • Format of Budget Books
  • Contact Information
  • Questions & Answers

Dr. Krupp asked Ms. Preston to explain to the public where we are and what is expected of us for Virtual Instruction.  Ms Preston shared the Legislatures plans pertaining to Virtual Instruction.

Mr. Ziegler asked Ms. Preston what figure was used per FTE student on the State's Recalibration (slide 23 of presentation).  Ms. Preston explained that it is not quite clear how the recalibration will run, but says that you can calculate approximately $4,000 per FTE, which is roughly $3.6 million.

Dr. Murray asked Ms. Preston what the difference is between row one (ESE 111 Services) and row two (ESE 112 Services) on slide 23 of her presentation pertaining to the the State's 2013-14 Recalibration, as you only see a cut on the second row (ESE 112).  Ms. Preston explained that the rows are categories of exceptional educational students by grade level.  The State did not recalibrate any in the ESE 111 (K-3) assuming that there would not be any virtual.  She stated that she cannot explain the methodology that the State used but she is attempting to find out.  

Ms. Preston turned the presentation over to Mr. Dane Theodore, Assistant Superintendent of Facility Services, who shared with the Board and viewing audience the 2013-14 Capital Budget Contingency Plan.  Note:  Board Members requested this contingency plan at the August 27, 2013 School Board Meeting in order to have a plan of action in the event that the School Board does not receive the Impact Fees currently being held by the County. 

Dr. Binggeli wanted to clarify that as part of the School Board's Capital Budget we are using a larger figure of our Capital Reserve than we have done in the past.  He stated that for years it has been inadequate and we are continuing to pay the price for that.  Dr. Binggeli wants to ensure that the public is aware that this is how we have gotten to this $15 million list. 

Ms. Henderson asked Ms. Preston what the Capital Budget was in 2008-09.  Ms. Preston answered that the total was $239 million, a good part of which was carry-forward. 

Dr. Murray requested an update from Mr. Theodore pertaining to the Impact Fees.  Mr. Theodore answered that he has good news and that he was contacted by the County Representative and a meeting is set for September 19, 2013.  He hopes to bring the County's recommendation to the Board at the September 24, 2013 School Board Meeting.  Mr. Theodore explained that if the Board approves their recommendations at that point, then the County is obligated through the Interlocal Agreement to give us the Impact Fees 20 days into October.   Mr. Theodore also explained that the County is going to start their audit process and they have agreed to expedite it.   He expects that when we send over the request for distribution of funds at the end of September that the County will have access to their audit and approve them within the Interlocal Agreement.  

Dr. Murray also stated to the Board that the Joint Meeting with the School Board and the Brevard County Board of County Commissioners has been scheduled for September 25, 2013 from 1:00 - 3:00 p.m., located at our Educational Services Facility (ESF).  She expressed that things seem to be moving along pertaining to us receiving the Impact Fees. 


III. Public Hearing
3. Public Hearing: 2013-14 Proposed Millage Levy
4. 2013-14 Adopted Tentative Budget

IV. Superintendent's Recommendation
5. Publicly State the Name of the Taxing Authority and Millage Rates

Minutes: 

In compliance with Florida Statute 200.065, Dr. Binggeli read the following into the record:

 
Taxing Authority The School Board of Brevard County, Florida
2013-14 Rolled-back Rates Required Local Effort 5.3903
Local Discretionary 0.961
Capital Outlay 1.4443
Total Rolled-back Rate 7.7956
Percent Less Than the Rolled-back Rate        2.43%
Proposed 2013-14 Millage Rates Required Local Effort 5.358
Local Discretionary 0.748
Capital Outlay 1.500
Total 7.606

6. Adopt the Resolution Setting the Required Local Effort, Local Discretionary and Capital Outlay Millage Rates for 2013-14
Attachment: Resolution Determining Revenues and Millages Levied 2013-14.pdf

Motions:
Adopt the attached resolution setting the Required Local Effort, Local Discretionary and Capital Outlay millage rate of 7.606 mills for 2013-14. The written resolution is incorporated into this motion by reference.- PASS
 
Vote Results
Motion: Karen Henderson
Second: Andrew Ziegler
Karen Henderson- Aye
Amy Kneessy- Aye
Michael Krupp- Aye
Barbara Murray- Aye
Andrew Ziegler- Aye

7. Adopt the 2013-14 Budget


Motions:

Adopt the 2013-14 Budget in the following amounts:

Operating $542,252,108
Special Revenue 104,284,388
Debt Service 42,481,971
Capital Outlay 88,463,322
Enterprise Fund 8,355,276
Subtotal $785,837,065
Less Transfers 36,837,919
Total 1 $748,999,146
Internal Service Fund $88,535,792

- PASS
 
Vote Results
Motion: Michael Krupp
Second: Andrew Ziegler
Karen Henderson- Aye
Amy Kneessy- Aye
Michael Krupp- Aye
Barbara Murray- Aye
Andrew Ziegler- Aye

8. Adjust the Adopted Millage Levy


Motions:
Authorize the Superintendent to adjust the adopted millage levy and budget due to changes in the certified tax roll. - PASS
 
Vote Results
Motion: Michael Krupp
Second: Andrew Ziegler
Karen Henderson- Aye
Amy Kneessy- Aye
Michael Krupp- Aye
Barbara Murray- Aye
Andrew Ziegler- Aye

9. Forward the Adopted Millage Levy Resoultion


Motions:
Authorize the Superintendent to forward the adopted millage levy resolution to the Brevard County Property Appraiser and Tax Collector no later than 30 days following the adjournment of the Value Adjustment Board.- PASS
 
Vote Results
Motion: Andrew Ziegler
Second: Michael Krupp
Karen Henderson- Aye
Amy Kneessy- Aye
Michael Krupp- Aye
Barbara Murray- Aye
Andrew Ziegler- Aye

10. Forward Budget Documentation


Motions:

Authorize the Superintendent to forward the following to the designated State agencies:

  1. The adopted budget, millage levy resolution, certified tax roll, rolled-back rates, proposed millage, and certified copies of advertisements for the proposed budget and millage rate to the State Department of Education.
  2. The millage levy resolution, certified tax roll, rolled-back rates, proposed millage, and certified copies of the advertisements for the proposed budget and millage rate to the Department of Revenue.
- PASS
 
Vote Results
Motion: Amy Kneessy
Second: Michael Krupp
Karen Henderson- Aye
Amy Kneessy- Aye
Michael Krupp- Aye
Barbara Murray- Aye
Andrew Ziegler- Aye


V. Adjournment
11. Adjournment

Minutes: 

Chairman Dr. Barbara Murray adjourned the Final Public Budget Hearing at 6:41 p.m.


For futher details pertaining to this meeting, please refer to the published video on the School Board of Brevard County's website (www.brevardschools.org).








Secretary

Chair