BY MARK J. CRAWFORD
Telegraph Editor
STARKE — Bradford County commissioners were presented spreadsheets showing next year’s budget before and after it was balanced using remaining funds from this year.
Finance Director Dana LaFollette said based on last year’s instructions for the current budget year, she used all the projected fund balance amounts for Sept. 30 for the next budget year, which begins on Oct. 1.
Projected revenues for 2023-24 were nearly $27.2 million versus $33 million in expenditures, partially offset using $3.25 million in fund balances from community development, the library, fire rescue, etc.
To wipe out the remaining $2.58 million deficit, LaFollette first removed $703,000 from the sheriff’s budget, since these are passed through funds the county receives and sends to the sheriff’s office. Doing so dropped the law enforcement budget from $9.05 million to $8.34 million and the overall deficit to $1.88 million.
LaFollette also transferred $130,000 from the general fund to community development to cover required grant administration costs, $415,000 to match the state library grant and $38,893 to match the state mosquito control grant. The transfers partially balanced those funds.
LaFollette guided the commission through how she proposed balancing other funds like the road department. With $3.7 million in expenditures and $1.5 million in the road department’s fund balance already used, she transferred another $149,736 from the general fund to balance the department.
Law enforcement’s $8.15 million deficit included a negative $34,345 fund balance from the current year. It was also covered with a transfer from the general fund.
Other general fund transfers included $220,170 deficit for court costs, $3.9 million deficit for fire rescue and $814,068 deficit in solid waste. Fund balances were also used to help balance departments, including $628,966 to fire rescue and $188,709 to solid waste.
The total transfer from the general fund was more than $13.8 million to help balance the budget, along with $18.7 million in departmental fund balances. The general fund’s fund balance accounts for around $15.45 million of that amount, however. What is not budgeted to spend — $13.4 million — will be placed in reserve for contingency. To touch the reserves, departments will need permission from the board.
For comparison with this year, LaFollette said there was a $2.1 million increase in the general fund’s reserve for contingency for next year. A portion of the reserves — around $140,000 — is being used to grant board employees a 5% pay raise.
LaFollette remarked on the use of solid waste’s fund balance. This year, all the department’s fund balance was used to balance the budget, leaving just $188,709 for next year. Once that is gone, she said the commission would be looking at having to transfer more than $1 million from the general fund to cover solid waste costs the following year unless revenue is increased.
The total budget for unrestricted funds was almost $33.03 million. When funds restricted for a particular use are added such as tourist development and jail housing revenue, the budget totals $45.7 million. Grant awards will add to that amount.
Commission Chairwoman Diane Andrews said the budget is looking better, but she felt there could be other areas to cut if departments took another look.
“We can if we really, really try — if everybody really, really tries,” she said.
Commissioner Chris Dougherty said this board and past boards have discussed fire and EMS special assessments and franchise fees. The county’s one assessment for solid was hasn’t been increased from $75 a year as costs have risen.
“There are all sorts of fees we don’t collect that other counties do collect, and that’s why we’re sitting at 10 mills,” he said of the high property tax rate the budget is based on.
“I’m just throwing this out there to the rest of the board that we all take action on these items. Next year is going to be worse, and we’ve got to figure out how we’re going to increase revenue streams,” Dougherty said. “There’s tough decisions, but the pain has been prolonged long enough.”
Andrews said she and County Manager Scott Kornegay have been discussing ways to pay for the fire department.
“Like you said, it’s going to be painful, but the county has held off as long as it can possibly hold off,” she said. That means electric franchise fees and special assessments.
“I just hope that everybody understands that in order for us to have fire rescue and have all these different amenities, it does take money,” Andrews said. “We are discussing that, and we will be bringing it before the board very soon.”
Kornegay reported that he has already reached out to the consulting firm from a prior study of special assessments — Bryant, Miller, Olive — for a new studies on fire assessments and impact fees, which are charged one time on new construction and used to help fund the cost of growth.
Commissioner Danny Riddick, whose district continues to experience a high level of residential construction, said the county has given away thousands and thousands of dollars by not charging impact fees.
“We could have paid for the traffic light and 21B and 100 just off the impact fees for that area, or bought a new fire truck or paved a couple roads for the new subdivisions going in. So, we’re just wasting money,” he said. “All it’s going to do is help our citizens, and it’s not going to hurt one bit for a $3,000 or $4,000 impact fee on each house.”
The county is also going to continue talking to Clay Electric about franchise fees. An agreement with Florida Power and Light is pending a vote of approval by the board.
