SUGGESTED AGENDA

TAYLOR COUNTY BOARD OF COUNTY C ~ S S I O ~ PERRY, FLORIDA

m s R A y , APRIL 20, 2010 6:00 P.M.

201 E. GReEN STREET TAYLOR CO- COURTHOUSE ANNEX

OLD POST OZTICE COMPLEX

NOTICE IS HEREBY GIVEN, PURSUANT TO FLORIDA STATUTES 286.0105, THAT ANY PERSONS DECIDING TO APPEAL ANY MATTER CONSIDERED AT THIS MEETING WILL NEED A RECORD OF THE MEETING AND MAY NEED TO ENSURE THAT A VERBATIM RECORD OF THE PROCEEDINGS IS MADE, WHICH RECORD INCLUDES THE TESTIMONY AND EVIDENCE UPON WHICH THE APPEAL IS TO BE m E D . 1. Prayer

2. Pledge of Allegiance

3. Approval of agenda

4. Approval of Minutes of March 23 and April 5, 2010.

AUDIT REPORT:

5. RICHARD POWELL, POWELL 6 JONES, CPA' S , TO APPEAR TO PRESENT THE ANNUAL AUDIT REPORT FOR N 08/09.

6. THE BOARD TO CONSIDER ADOPTION OF PROCLAMATION PROCLAIMING APRIL 25, 2010 TO MAY 2, 2010 AS SOIL STEWARDSHIP WEEK, AS REQUESTED BY THE TAYLOR COUNTY SOIL AND WATER CONSERVATION DISTRICT.

CO-S AND CONCERNS EaOM THE PUBLIC FOR NON-AGENL1AED ITEMS:

CONSENT I-:

7. THE BOARD TO CONSIDER ADOPTION OF RESOLUTIONS TO RE-CT UNANTICIPATED MONIES IN THE GENERAL FUND, SECONDARY ROAD PROJECT (PAVING) FUND AND AIRPORT E'UND, AS SUBMITTED BY COUNTY FINANCE.

8. THE BOARD TO CONSIDER APPROVAL OF AMENDMENT TO DEPARTMENT OF AGRICULTURE AND CONSUMER SERVICES AGREEMENT, FOR MOSQUITO CONTROL FOR FY 2009-2010, AS AGENDAED BY JOHN SINGER, ENVIRONMENTAL SERVICES DIRECTOR.

9. THE BOARD TO CONSIDER APPROVAL OF SHADE HANGAR LEASE AGREEMWT FOR CALVIN CONE, AS AGENDAED BY MELODY COX, GRANTS COORDINATOR.

10. THE BOARD TO RECEIVE PROPOSALS FOR CONSTRUCTION OF PUCKETT ROAD WIDENING/RESURFACING PROJECT, SET FOR THIS DATE AT 6:10 P.M., OR AS SOON THEREAFTER AS POSSIBLE.

11. THE BOARD TO HOLD A PUBLIC EfEARING, SET FOR THIS DATE AT 6:15 P.M., OR AS SOON TBEREAfiER AS POSSIBLE, TO RECEIVE PUBLIC INPUT REGARDING THE TAYLOR COUNTY TRANSPORTATION DISADVANTAGED PROGRAM, AND TO UPDATE THE PUBLIC ON THE STATUS AND GOALS OF THE PROGRAM FOR 2010.

PVBLIC REQUESTS:

12. RICK BREER, TAYLOR COUNTY DEVELOPMENT AUTHORITY (TCDA), TO APPEAR TO REQUEST BOARD APPOINTMENT OF A MEMBER TO THE NORTH E'LORIDA WORKFORCE DEVELOPMENT BOARD.

13. JOHNNY HANKERSON TO APPEAR TO REQUEST THE BOARD TO PURSUE AN EMERGENCY MANAGEMENT SHELTER GRANT THAT COULD BE USED FOR A MULTIPURPOSE BUILDING FOR THE COUNTY.

COUNTY ATTORNEY ITEMS:

14. THE COUNTY ATTORNEY TO DISCUSS NOTICE OF CLASS ACTION LAWSUIT, MONROE COUNTY V. PRICELINE.

15. THE COUNTY ATTORNEY TO REQUEST THE BOARD APPOINTMENT OF A REPRESENTATIVE TO PARTICIPATE IN MEDIATION WITH THE DEPARTMENT OF COMMUNITY AFFAIRS (DCA) REGARDING COMPREHENSIVE PLAN AMENDMENT ORDINANCE NUMBERS 2009-15, 2009-16 AND 2009-17.

16. THE BOARD TO CONSIDER APPROVAL OF REVISION TO THE PUBLIC CEMETERY MAINTENANCE POLICY, CEMETERY AGREEMENT, LETTER AND ADVERTISEMEN!P.

17. THE BOARD TO CONSIDER APPROVAL OF FUNDING OPTIONS FOR PAVING PROJECT AT KEATON BEACH COASTAL PARK.

18. THE COUNTY ADMINISTRATOR TO DISCUSS INFORMATIONAL ITEMS.

BOARD INlWRMATIONAL I T E M S :

Examination and approval of invoices

Motion to adjourn

FOR YOUR INFORUATION:

THE AGENDA AND ASSOCIATED DOCUMENTATION, IF APPLICABLE, IS AVAILABLE TO THE PUBLIC ON THE FOLLOWING WEBSITE:

www.taylorcountygov.com

IF YOU ARE A PERSON WITH A DISABILITY WHO NEEDS ANY ACCOMODATION IN ORDER TO PARTICIPATE IN THIS PROCEEDING, YOU ARE ENTITLED, AT NO COST TO YOU, TO THE PROVISION OF CERTAIN ASSISTANCE. PLEASE CONTACT LAWANDA PEMBERTON, 201 E. (;REEN STREET, PERRY, FLORIDA, 850-838-3500, EXT. 7, WITHIN TWO (2) WORKING DAYS OF THIS PROCEEDING.

Book Type[ BOCC 1 Date[ 03/23/2010 1 Time[ 3:00 P.M. Book#[ 55 1 Minutes#[ 17 I Meeting-Type [ SPECLAL

BOARD OF COUNTY COMMISSIONERS

TAYLOR COUNTY, FLORIDA

COURTHOUSE ANNEX

M I N U T E S

TUESDAY, MARCE 23, 2010

3:00 P.M.

TEE BOARD OF COUNTY CWISSIONERS OF TAYLOR COUNTY, FLORIDA, MeT IN

SPECIAL SESSION ON TEE ABOVE DATE.

PRESENT WERE MARK WIGGINS, CEAIRMAN, LONNIE EOUCK, PATRICIA

PATTERSON, MALCOLM PAGE AND RUDOLPH PARKER, A FULL BOARD BEING

PRESENT. TEE COUNTY ATTORNEY'S OFFICE WAS REPRESENTED BY ERNIE

PAIGE .

TEE BOARD WAS CALLED TO ORDER BY TEE CHAIRMAN AND LED IN PRAYER BY

COMMISSIONER PARKER, FOLLOWED BY PLEDGE OF ALLEGIANCE TO TEE FLAG

AND BUSINESS TRANSACTED AS FOLLOWS:

IT WAS A CONSENSUS OF TEE BOARD TO MOVE ITEM. E., TEE BOARD TO

DISCUSS MAINTENANCE ISSUES AND REQUIREMENTS REGARDING VOTING

PRECINCTS, TO ITEM A-2.

A. TEE BOARD FURTHER DISCUSSED TEE 180 DAY RULE M R RECReATIONAZl

VEHICLES, OTHER RV ISSUES AND SOLID WASTE ISSUES.

JACK BROWN, COUNTY ADMINISTRATOR, REVIEWED TEE REGULATIONS WITH

REGARDS TO TEE 180 DAY RULE AND PRESENTED TEE FOLLOWING 180 DAY

RULE ASSESSMENT, AS PRePARED BY COtMISSIONER BOUCK:

Page: 2

Commissioner Houck's 180 Day Rule Assessment

Tax assessment on property is for I year not 6 months (180 days) 180 Rule would mean Property owner can only use property for 6 months On average how many days does owner stay in RV? How much water and sewer service is used per RV per year Sewer and water bill is every month, used or not Electric Bill is every month , used o r not If property is mortaged, note is every month. There could be a lower % o f rv's present if 180 rule is applied, but most rv's will be on site within their 180 day rule during storm season RV Parks at Keaton Beach are generally f i l l during the peak summer season 180 Rule fair to Land Owner Litigation fiom current RVlLand Owners Adequate and equal 180 Rule enforcement

Does the amount o f TCAA members that voted on the Resolution constitute a fair representation o f the entire Coastal Communities?

APPROXIMATELY ELEVEN (11) PERSONS PRESENT IN TEE AUDIENCE SPOKE

REGARDING THIS ISSUE. THE BOARD DISCUSSED VARIOUS AREAS OF TEE 180

DAY RULE IE: CCMPLIANCE WITH FEMA REGULATIONS, DENSITY ISSUES

(NUMBER OF RV'S PER LOT), ROAD-READY REQUIREMENTS, SOLID WASTE

ISSUES, INSPECTIONS TO DETERMINE ROAD READINESS AND INSURING TEAT

DENSITY REQUIREMENTS ARE MET. CEAIRMAN WIGGINS STATED TEAT THE

BOARD SHOULD COME TO A CONSENSUS IN ORDER FOR TEE COUNTY ATTORNEY

TO PREPARE A PROPOSED ORDINANCE FOR THE BOARD'S CONSIDERATION. IT

WAS ALSO REQUESTED TEAT THE BOARD RECEIVE INPUT FROM FEMA AND FIRE

AND AMBULANCE SERVICES BEFORE ADOPTING AN ORDINANCE.

IT WAS A CONSENSUS OF THE BOARD TEAT:

1. ALL RV'S BE MADE ROAD READY, WITH TEE FEMA TWELVE (12) MONTH

RULE BEING DELETED AND TEAT TEE BOARD CONTACT FEMA ABOUT

CHANGING FEMA'S REQUIREWENT TO SIX (6) MONTHS (180 DAYS).

2. DENSITY BE CHANGED TO ONE (1) RV PER LOT

3. EXISTING RV'S BE GRANDFATHERED IN

4. TEAT NO FLOOD INSURANCE VIOLATIONS TAKE PLACE DURING THIS

PROCESS

A-2. THE BOARD DISCUSSED MAINTENANCE ISSUES AND REQUIREMENTS

REGARDING VOTING PRECINCTS.

COMMISSIONER PATTERSON ADVISED TEAT TEE ROOF OVER TEE SIDEWALK AT

THE JERKINS COkMJNITY CENTER IS LEAKING, AND WAS ADVISED TEAT THE

COUNTY CAN NOT FIX TEE SIDEWALK OR THE ROOF AS SAID FACILITY IS ON

PRIVATE PROPERTY.

B. THE BOARD DISCUSSED TEE STATUS OF TEDDER ROAD LEADING ACROSS

TEE ECONFINA RIVER BRIDGE, THE STATUS OF SAID BRIDGE, AND TEE

ROAD ON THE EAST SIDE OF THE ECONFINA RIVER.

AULEY ROWELL, PRESENT IN TEE AUDIENCE, REC-ED TEAT FLORIDA

WILDLIFE C(%MISSION (FWC) BE CONTACTED TO TAKE RESPONSIBILITY OF

Page: 4

TEE BRIDGE. IT WAS A CONSENSUS OF TEE BOARD TO NOT GET INVOLVED AS

THE BRIDGE IS NOT A COUNTY BRIDGE.

C. THE BOARD DISCUSSED PREPARATION AND GUIDANCE FOR FY 2010/2011

BUDGET.

THE COUNTY ADMINISTRATOR ADVISED THAT THE COUNTY IS LOOKING AT AN

8% DECREASE IN PROPERTY TAX REVENUE IE: $750,000 IN THE GEWERAL

E'UND AND $68,000 IN THE MSTU E'UND.

D. THE BOARD DISCUSSED THE MID-YEAR FUNDING ORDINANCE AND

MID-YEAR FUNDING REQUESTS.

THE COUNTY ADMINISTRATOR ADVISED THAT TEE BOARD'S CURRENT ORDINANCE

REQUIRES A SUPER MAJORITY VOTE (FOUR) OF TEE BOARD.

E. THE BOARD FURTHER DISCUSSED THE MAINTENANCE AND CLEAN-UP OF

CEMETERIES AND PARKS IN TBE COUNTY.

THE COUNTY ADMINISTRATOR PROVIDED THE FOILOWING TEMPLATES,

CORRESPONDENCE TO BE ISSUED TO ALL CEMETERY BOARDS, REGARDING

RE-CERTIFICATION OF ALL CEMETERIES CURRENTLY MAINTAINED BY THE

COUNTY, AND A NEWSPAPER ADVERTISEMENT REGARDING SAID

RECERTIFICATION:

Page: 5

MUIK WlGUNS LONNE HWCK RUDOLPH PUII(ER PAl'RlUAPAlTERSMI D b b M 1 D b b M 2 D b b M 3 D k U H 4 D W H 5

TAYLOR COUNTY BOARD OF COUNTY COMMISSIONERS

U M E M e MURPHY. C k n JACK R. BROW. C w * Mmlnbuala COmbLI C. BISHW. JR.. C w * m a m y Post 011u Box 620 MI Em1 GI- S l m l PmI mca Box 167 P a y . n d d a 32348 P q . flmd. 32347 P q . flmd. 32348 l(IY))83.-3506 R m e (850) 8%-UW. edml lm 7 Phma (8501 SO46113 Phme 1850) 83.-&540 Fa. (850) L12d.SY)l Fa. (850) SO4-24s Far

March 23,201 0 Name Address

Re: Cemetery

Dear

The purpose of this letter is to discuss the provisions by which the Board of County Commissions may legally maintain the cemetery listed above.

In 1967 the State of Florida passed a special legislative on behalf of the county that authorizes Taylor County to use county equipment in the maintenance of cemeteries within the county, provided that such grounds are open to the public. The Board of County Commissioners may expend public funds to maintain cemeteries that are open to and allow burial for any and all members of (he public. In order to be legally maintained by the County, cemeteries must meet these criteria and must be approved by the Board of County Commissioners. Cemeteries not meeting these criteria are not entitled to be maintained by the County.

It is the policy of the Board of County Commissioners that all cemeteries that the County expends public funds on are required to have an ache Cemetery Board or at a minimum a designated point of contact that has the legal standing to executed an agreement with the County and serves as the point of contact for coordination with the County.

The executed agreement will include a hold harmless agreement with the County clearly stating that the County, its employees, or it agents assume no liability for damages to property or person, or for the physical or mental suffering arising out of the performance of normal maintenance operations; nor for loss by vandalism or other acts beyond the County's control and that there is not, nor will there be any responsibility on the part of the County for the protection and maintenance of headstones, flowers, wreaths, emblems, etc. The Cemetery also agrees to allow for the burial of paupers or cremated remains of paupers as requested by the County.

If you have any questions please feel free to contact my office at (850) 836-3500, ext. 7. A copy of the agreement to be executed is attached.

Jack R. Brown County Administrator

Encl. Cemetery Agreement

Page: 6

Newspaper Ad for Cemeteries.

The County is currently in the process of recertifying cemeteries that it maintains on behalf of the public. In order to be recertified, a cemetery must be currently maintained by the County, have a Cemetery Board or at a minimum a designated Point of Contact that has the legal standing to executed an agreement with the County. In order to be recertified an agreement must be executed holding the County, its employees, and agents harmless and certifying that the cemetery is open to and allows for the burial of members of the general public. If you have questions or want to recertify a cemetery currently maintained by the county; contact the office of the county administrator at (850) 838-3500, ext. 7.

Page: 7

THAT INMATES ARE CURRENTLY MAINTAINING THE CEMETERIES

F. THE BOARD DISCUSSED PARKS AND RECREATION OPERATIONAL AND

MAINTENANCE ISSUES.

PARKS :

THE COUNTY ADMINISTRATOR STATED THAT THE COUNTY MAY HAVE TOO MANY

PARKS FOR TAYLOR ADVOCACY RESOURCE CWTER (TARC) TO MAINTAIN. THAT

TARC'S CURRENT CONTRACT IS $35,000 PER YEAR AND TEEY DO A GREAT JOB.

RECREATIONAL ISSUES:

PERRY SOCCER ASOCIATION (PSA) IS NOT PROVIDING VOLUNTEERS FOR GATE

COLLECTION AND CONCESSION STAND ATTENDANTS AT ALL TIMES. KEWNETH

DUDLEY, COUNTY ENGINEER, STATED THAT IF PSA DOES NOT PROVIDE

VOLUNTEERS, THE CONCESSION STAND WILL BE CLOSED DURING THEIR GAMES.

G. THE BOARD VIEWED A TRAINING VIDEO REGARDING SUNSHINE LAW

INSTRUCTIONS.

I. THE BOARD WAS ADVISED THAT REGISTRATION FOR FLORIDA

ASSOCIATION OF COUNTIES (FAC) LEGISLATURE DAY, IS 8:30 A.M., WITH

APPOINTMENTS BEING MADE AT 3:00 P.M. AND 4:00 P.M., ON WEDNESDAY,

MARCH 24, 2010, IN TALIAHASSEE.

J. THE BOARD DISCUSSED THE FOLLOWING PURCHASING CATEGORIES AND

TKRESHOLD AMOUNTS:

Page: 8

Zkction 6 PURCHASING CATEGORLES; THRESHOU) AMOUNT8

............................................. (R A Petty CasNReimbmem~t (Section 5.01). ..Not to exceed S 1 W

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. Field Purchase Order (Section 5.02) $1 to $500

C. Small Purchase Procedures (Section 5.03) .......................................................... 1 to S1,OOo Warehouse Operations Section 5.031 ) ............................................................. 1 to

0. Blanket Purchase Orders (Section 5.04) noncantractual basis .......................................................................... 1,000 to $5,000 contrectual basis . ..................................................................... not to exceed $100,000

E. Field Quotes (Section 5.05) ........................................................................... $ 1 , to $5,000

F. Purchasing Quotes (Section 5.06) ........................................................... $ 5 to $20,000

G. Informal Bid Process (Section 5.07) ..................................................... . $ 2 0 to $50,000

H. Competitive Sealed Bids (Section 5.08) ................................................. $50,001 and above

1. Competitive Sealed Proposals (Section 5.09) Approved by County Administrator $20001 to $50,000 Approved by the Board ...............................................

.$50,001 and above .................................................................

Page: 9

THE COUNTY ADMINISTRATOR TO PROVIDE A PROPOSED POLICY AT A FUTURE

MEETING, FOR TEE BOARD'S CONSIDERATION.

K. THE BOARD DISCUSSED CODE ENFORCEMENT ISSUES.

TEE COUNTY ADMINISTRATOR ADVISED TEAT TEE TAX COLLECTOR NEEDS AN

ADDITIONAL EMPLOYEE TO KEEP UP WITH MOBILE HOME STICKERS. TEAT TEE

CITY OF PERRY IS NOT WILLING TO PARTNER WITH TEE COUNTY FOR CODE

ENFORCEMENT.

L. TEE COUNTY ADMINISTRATOR PRESENTED TEE FOLLOWING INFORMATIONAL

ITEMS: .

1. KENNETH DUDLEY, COUNTY ENGINEER, ADVISED TBE BOARD TEAT BE HAS

ReMOVED MSBU PROPERTIES IN SUBDIVISIONS TEAT DO NOT RECEIVE

BENEFITS FRW TEE MSBU. IT WAS STATED TEAT TEE BOARD IS

CONSIDERING REFUNDS TO ALL THOSE WBO WERE CHARGED INCORRECTLY.

2. MR. BROWN DISCUSSED LONG TERM RADIO PROGRAMMING AND STATED

TEAT NARROW BANDING IS MANDATED. TEAT THE COUNTY HAS BEEN AWARDED

GRANT FUNDS IN THE AMOUNT OF $361,000, WBICH CAN BE USED TO BUY

NARROW BANDING RADIOS FOR LAW ENFORCEMENT. THAT EXISTING NARROW

BAND RADIOS WILL BE GIVEN TO TEE COUNTY FIRE DEPARTMEXT AND

EMERGENCY MEDICAZl SERVICES (M). MR. BROWN STATED TEAT EE IS

CONSIDERING USING CLAY CREWS AS TBE RADIO PROGRAM COORDINATOR, AND

IS IDENTIFYING FUNDING FOR TEE NEW JOB/POSITION.

Page: 10

THE HOUR BEING APPROXIMATELY 8:30 P.M., AND THERE BEING NO mTRTEER

BUSINESS, THE MEETING ADJOURNED, SUBJECT TO CALL.

BOARD OF COUNTY COMMISSIONERS

TAYLOR COUNTY, E%ORIDA

MARK WIGGINS, CHAIRMAN

ATTEST:

GARY KNOWtES, D.C. FOR

ANNIE MAE MURPHY, CLERK

Book Type1 BOCC I Date[ 04/05/2010 1 Time[ 6:00 P . M . Book#[ 55 I Minutes#[ 18 I Meeting-* [ REGULAR

BOARD OF COUNTY C O M S S I O N E R S

TAYLOR COUNTY, FLORIDA

COURTHOUSE ANNEX

M I N U T E S

MONDAY, APRIL 5, 2 0 1 0

6 : 0 0 P.M.

THE BOARD OF COUNTY COMMISSIONERS O F TAYLOR COUNTY, FLORIDA, MET I N

REGULAR SESSION ON TEE ABOVE DATE.

PRESENT WERE MARK WIGGINS, CEAIRMAN, LONNIE HOUCK, PATRICIA

PATTERSON, MALCOLM PAGE AND RUDOLPH PARKER, A FULL BOARD BEING

PRESENT. COUNTY ATTORNEY, CONRAD BISHOP, WAS ALSO PRESENT.

TEE BOARD WAS CALLED TO ORDER BY TEE CHAIRMAN AND LED I N PRAYER BY

GARY KNOWLES, D . C . , FOLLOWED BY PLEDGE O F ALLEGIANCE TO TEE FLAG

AND BUSINESS TRANSACTED AS FOLLOWS :

UPON MOTION O F COMMISSIONER HOUCK, WITH SECOND BY COl4fISSIONER

PAGE, AND BY UNANIMOUS VOTE, TEE BOARD APPROVED TEE AMENDED AGENDA

FOR T H I S DATE, AS FOLLOWS:

1. MOVE ITEM NO. 1 2 . , THE BOARD TO CONSIDER RELEASE O F THIRD

QUARTER BUDGETED FUNDS, I N THE AMOUNT O F $ 2 , 9 5 2 . 0 0 , TO TEE

TAYLOR COUNTY 4 8 FOUNDATION, AS AGENDAED BY CLAY OLSON, COUNTY

EXTENSION DIRECTOR, TO ITEM NO. 21-A.

2 . I N ITEM NO. 8 . , TABLE APPROVAL OF SEADE HANGAR LEASE AGREELdWTS

FOR PAUL CALIFIORE AND JOHN GENTRY UNTIL THE NEXT REGULAR

MEETING O F TEE BOARD TO BE HELD ON TUESDAY, APRIL 2 0 , 2 0 1 0 .

Page: 2

THE CLERK PRESENTED FOR APPROVAL, MINUTES OF FEBRUARY 23, MARCH 1

AND 16, 2010. UPON MOTION OF C M S S I O N E R PARKER, WITH SECOND BY

COWSSIONER HOUCK, IT WAS UNANIMOUSLY PASSED TEAT TEE MINUTES OF

FEBRUARY 23, MARCH 1 AND 16, 2010 WERE APPROVED WITHOUT PUBLIC

READING AS ALL BOARD MEMBERS BAD PREVIOUSLY RECEIVED TRUE COPIES.

COBMENTS AND CONCERUS FROM TEE PUBLIC sOR NON-AGENDAED I-:

STAN RIDGEWAY APPEARED AND REQUESTED TEAT A DISCUSSION REGARDING

PAVING OF ADDITIONAL PARKING AT THE KEATON BEACH BOAT RAMP BE

AGENDAED AT THE NEXT REGULAR MEETING.

ANN CANNON, DEBBIE PITTS, DONNIE PRIDGEON AND BELINDA CRUCE

APPEARED TO DISCUSS ISSUES WITH NEW PAVING ON TEE GLYNNIS CRUCE

ROAD, WITH REGARDS TO DRIVEWAYS, CULVERTS, MAILBOXES, ETC. THE

BOARD AGREED TO INVESTIGATE THESE ISSUES.

RESIDENTS WERE ADVISED BY BRENT BURFORD, COUNTY ENGINEER, TEAT THE

UNPAVED PORTION OF SAID ROAD WILL NOT BE PAVED AT THIS TIME DUE TO

INSUFFICIENT RIGHT-OF-WAY.

CONSENT I TEUS :

UPON MOTION OF CObQ4ISSIONER PARKER, WITH SECOND BY COMMISSIONER

HOUCK, AND BY UNANIMOUS VOTE, THE BOARD APPROVED CONSENT ITEM NOS.

FIVE (5) THROUGH ELEVEN (11) , AS AMENDED:

5. THE ADOPTION OF TEE FOLLOWING RESOLUTION TO REFLECT

UNANTICIPATED MONIES IN THE GENERAL FUND, AS AGENDAED BY THE

COUNTY FINANCE DEPARTMENT:

Page: 3

R E S O L U T I O N

IN COMPLIANCE to the laws of the State of Florida, as

per Florida Statute 129.06(b), the undersigned Clerk and

Auditor for the Board of County Commissioners of Taylor

County, Florida, made and prepared the following budget

changes to reflect unanticipated monies for a particular

purpose which caused the GENERAL ElMD for the fiscal period

ending September 30, 2010, to be in excess of the advertised

budget.

BE IT RESOLVED that the listed receipts and

appropriations be added to, included in and transferred to

the GENERAL EUND budget for the fiscal year

ending September 30, 2010.

Amount Account Account Name Revenue : $29,000 001-3312014 Homeland Security Grant'lO

Expenditures: $29,000 0249-53401 Contractual Services

NQU THEREmRE BE IT RESOLVBD by the Board of

County Commissioners of Taylor County, Florida, that they

do approve as provided by law this resolution this 5th day

of April, 2010 at Perry, Taylor County, Florida, to amend

the budget for the fiscal period ending September 30, 2010

with a motion by Commissioner

seconded by Commissioner , and carried

6. THE APPROVAL OF THE DEPAR- OF EMERGENCY MANAG- H-LAND

SECURITY GRANT AGREEMENT MODIFICATION, AS AGENDAED BY LAWANDA

PEMBERTON, ASST. COUNTY ADMINISTRATOR.

ON FILE WITH THE ASST. COUNTY ADMINISTRATOR.

7. THE APPROVAL OF THE DEPARTMENT OF EMERGENCY MANAGEMENT HOMELAND

SECURITY GRANT AGREEMENT, AS AGENDAED BY TEE ASST. COUNTY

ADMINISTRATOR.

ON FILE WITH THE ASST. COUNTY ADMINISTRATOR.

8. THE APPROVAL OF A SHADE EANGAR LEASE AGREEMENT WITH UARD

KETRING, AS AGENDAED BY MELODY COX, GRANTS COORDINATOR.

ON FILE WITH THE GRANTS COORDINATOR.

9. TEE ADOPTION OF THE FOLLOWING PROCLAMATION IN SUPPORT OF

PARTNERING WITH THE 2010 CENSUS, AS AGENDAED BY JACK BROWN,

COUNTY ADMINISTRATOR:

WHEREAS an accurate census count is vital to our community and residents' well-being by helping planners determine where to locate schools, day care centers, roads and public transportation. hospitals and other facilities, and achieving an accurate and complete count of the nation's growing and changing population;

WHEREAS more than $400 billion per year in federal and state funding is allocated to states and communities based, in part, on census data;

WHEREAS census data help determine how many seats each state will have in the U.S. House of Representatives and often is used for the redistricting of state legislatures, county and city councils and voting districts;

WHEREAS the 2010 Census creates jobs that stimulate economic growth and increase employment;

WHEREAS the information collected by the census is confidential and protected by law;

Now, therefore, we PROCLAIM that the Taylor Countv Board of County Commissioners is committed to partnering with the U.S. Census Bureau to help ensure a full and accurate count in 2010.

As a 201 0 Census partner, we will:

1. Support the goals and ideals for the 2010 Census and disseminate 2010 Census information to encourage those in our community to participate.

2. Encourage people in our community to place an emphasis on the 2010 Census and participate in events and initiatives that will raise overall awareness and ensure a full and accurate census.

3. Support census takers as they help our community complete an accurate count

4 Create or seek opportunities to collaborate with other like-minded groups in our community by participating in Complete Count Committees andlor utilizing high-profile, trusted voices to advocate on behalf of the 2010 Census.

C h f ~ Title

TWIWG. O w d d Cow& ~ h ~ i s x ; o n e c s Organizdtion Name

Page: 6

10. THE ADOPTION OF THE FOLLOWING RESOLUTION REQUESTING LEGISLATIVE

SUPPORT FOR ASSURANCE THAT THE UNITED STATES REMAINS A LEADER IN

SPACE TECHNOLOGY AND EXPLORATION, AS AGENDAED BY THE COUNTY

ADMINI STRATOR :

page: 7

RESOLUTION

A RESOLUTION O F TAYLOR COUNTY, FLORIDA REQUESTING THAT THE LEGISLATIVE DELEGATION, ON BEHALF OF ALL FLORIDIANS, SEEKS LEGISLATIVE SUPPORT FOR ASSURANCE THAT THE UNITED STATES REMAINS A LEADER IN SPACE TECHNOLOGY AND EXPLORATION.

WHEREAS, this is a defining moment in our country's history - a time for a genuine commitment to remain a LEADER in space though a bold declaration o f a defined purpose, identified destination, and a clear timeframe; and

WHEREAS, the ability to adequately guarantee the defense of this nation has in the past relied upon having the best Army, Navy, and Air Force; the future clearly dictates the absolute necessity o f being in control o f Space, o r otherwise ceding our destiny and that o f o u r children, to nations like Russia and China; and

WHEREAS, the importance o f the United States remaining a LEADER in space transcends national pride in prior achievements to a call for space exploration that pushes the envelope in new innovations, new products, and new industries that will secure our place as an ewnomic superpower in this global. borderless, and knowledge-based ewnomy; and

WHEREAS. dependence upon a foreign nation such as Russia for transport o f American astronauts and payloads is neither reliable. economical. nor politically astute; and

WHEREAS, the state o f Florida has played a key role in our national space program from its inception as the premier launch site with a $4.1 billion state-wide ewnomic output in 2008 alone. including % 103 million in state and local taxes; and a $43.9 billion statewide aerospace federal. state and industry economic impact; and

WHEREAS. the state o f Florida has enthusiastically embraced and demonstrated its commitment to the space program's continued presence in Florida with a total $8 billion investment in infrastructure and a current Governors budget which proposes $32.6 mil lion for space; and

WHEREAS, 100,000 jobs statewide in all 67 counties have been associated with the presence o f the aerospacelspace program in the state o f Florida making it one o f the larger employers in the state; and

WHEREAS, the state o f Florida is privileged to share the experience o f space exploration and technology with thousands o f visitors who contribute $90 million annually to the ewnomy when they visit the "Sunshine State" to experience the pride and excitement o f participation in this vital aspect o four nation's space program.

NOW, THEREFORE BE IT RESOLVED THAT THE BOARD O F COUNTY COMMISSIONERS OF TAYLOR COUNTY, FLORIDA, does hereby request that the Florida Legislative Delegation o n behalf of all Floridians does actively and aggressively seek legislative support for:

Assurance that the United States remains the LEADER in space with a strong declaration by the Administration of a goal, a destination, and a time frame for Human Space flight

Assurance that the United States is the primary provider for U.S. human space flight to the lnternational Space Station and our national laboratory, with Russia in a secondary - not primary - role through the continuous ability to launch American astronauts and payloads on U.S.- built heavy- l i f t vehicles, which includes the extension ofspace Shuttle flights until new vehicles are ready to fly

Assurance that the United States remains competitive on the international level as an economic superpower, leading the world in research and technology that improves life for all mankind by creating an environment that encourages Research and Development and ensures the f u l l utilization of our national laboratory aboard the lnternational Space Station

Assurance that the United States ensures its national security by retaining its military superiority, which reaches to the farthest corners of the universe and depends in part upon the support of satellites through the continuous use of U.S.- built vehicles without reliance upon foreign countries

Assurance that the United States remains the leader in space exploration with the commitment to fund construction of Florida's 2Ist century launch facilities, and the ability to secure partnerships with low earth orbit commercial' operations by providing the necessary funds to provide responsive and supportive funct ions

Assurance that the future workforce ofthe United States remains competitive in a global market, by providing support for world-class STEM ( Science, Technology, Engineering, Math) education for primary, secondary. and post-secondary students

DONE AND ORDERED in regular session at Perry. Taylor County. Florida. this 5% . day of Qp,, 2010.

ATTEST:

4 ANNIE M

LL AE MURPHY, CLERK

BOARD OF COUNTY COMMISSIONERS TAYLOR COUNTY. FLORIDA

MARK W I G ~ S . CHAIRMAN

Page: 9

11. THE APPROVAL OF THE FOLLOWING 2010-2011 GRANT APPLICATION FOR

THE EZORIDA COMMISSION FOR THE TRANSPORTATION DISADVANTAGED

PLANNING GRANT, AND ADOPTION OF THE AUTHORIZING RESOLUTION:

TAYLOR COUNTY, FLORIDA

ANNUAL FINANCIAL REPORT

For the Fiscal Year Ended September 30,2009

T A B L E O F C O N T E N T S PAGE NO.

INTRODUCTORY SECTION

List of Principal Officials

COUNTY-WIDE FINANCIAL REPORT

Independent Auditor's Report

Management's Discussion and Analysis

BASIC FlNANClAL STATEMENTS

Statement of Net Assets

Statement of Activities

Governmental Funds - Balance Sheet

Governmental Funds -Statement of Revenues, Expenditures and Changes in Fund Balances

Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities

Statement of Net Assets - Proprietary Fund

Statement of Revenues, Expenses, and Changes in Net Assets - Proprietary Fund

Statement of Cash Flows - Proprietary Fund

Combining Statement of Fiduciary Net Assets -Agency Funds

Notes to Financial Statements

REQUIRED SUPPLEMENTARY INFORMATION

General Fund - Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual

Road and Bridge Fund - Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual

TAYLOR COUNTY, FLORIDA

ANNUAL FINANCIAL REPORT

For the Fiscal Year Ended September 30,2009

T A B L E O F C O N T E N T S

Municipal Services Fund - Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual

Hospital Sales Tax Fund - Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual

Solid Waste Fund - Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual

Sheriff Operating Fund - Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual

Tax Collector Operating Fund - Statement of Re~nues , Expenditures, and Changes in Fund Balance - Budget and Actual

Hospital Debt Service Fund - Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual

Secondary Road Projects Fund - Statement of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual

COMBINING STATEMENTS

Nonmajor Governmental Funds - Combining Balance Sheet

Nonmajor Governmental Funds - Combining Statement of Revenues, Expenditures, and Changes in Fund Balances

COMPLIANCE SEC11ON

lndependent Auditor's Report on lntemal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standads

lndependent Auditor's Report on Compliance and Internal Control wer Compliance Applicable to Each Major Federal Awards Program and State Financial Assistance Project

Schedule of Expenditures of Federal Awards and State Financial Assistance

PAGE NO.

TAYLOR COUNTY, FLORIDA

ANNUAL FINANCIAL REPORT

For the Fiscal Year Ended September 30,2009

T A B L E O F C O N T E N T S

PAGE NO.

Notes to Schedule of Expenditures of Federal Awards and State Financial Assistance

Schedule of Findings

Management Letter

INTRODUCTORY SECTION

Board of County Commissioners

District I

District I I

District Ill

District IV

District V

Clerk of Circuit Court

Property Appraiser

Sheriff

Supervisor of Elections

Tax Collector

TAYLOR COUNTY, FLORIDA

LIST OF PRINCIPAL OFFICIALS

Malcolm Page

Mark Wiggins

Lonnie Houck

Rudolph Parker

Patricia Patterson

Annie Mae Murphy

Bruce Ratliff

L.E. "Bummy" Williams

Dana Southerland

Jack Tedder

COUNTY-WIDE FINANCIAL REPORT

INDEPENDENT AUDITOR'S REPORT

Honorable Board of County Commissioners and Constitutional Officers Taylor County, Florida

We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of Taylor County, Florida (the County), as of and for the year ended September 30, 2009, which collectively comprise the County's basic financial statements as listed in the table of contents. These financial statements are the responsibility of the management of the County. Our responsibility is to express an opinion on these financial statements based on our audit.

We conducted our audit in accordance with auditing standards generally accepted in the United States of America, and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of Taylor County, Florida, as of September 30, 2009, and the respective changes in financial position and cash flows, where applicable, thereof, in conformity with accounting principles generally accepted in the United States of America.

In accordance with Government Auditing Standards, we have also issued a report dated February 19, 2010, on our consideration of the County's internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing and not to provide an opinion on internal control over financial reporting or compliance. 'That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be read in conjunction with this report in considering the results of our audit.

The budgetary comparison information presented for the general fund and the other major governmental funds is not a required part of the basic financial statements of the County, but is supplementary information required by accounting principles generally accepted in the United States of America. We have applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of measurement and presentation of the required supplementary information. However, we did not audit the information and express no opinion on it.

The Management's Discussion and Analysis on pages 10 through 16 is also not a required part of the basic financial statements of the County but is supplementary information required by accounting principles generally accepted in the United States of America. We have applied certain limited

procedures, which consisted principally of inquiries of management regarding the methods of measurement and presentation of the supplementary information. However, we did not audit the information and express no opinion on it.

Our audit was made for the purpose of forming an opinion on the basic financial statements taken as a whole. The combining nonmajor governmental fund financial statements listed in the table of contents, are presented for purposes of additional analysis and are not a required part of the basic financial statements of the County. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly presented, in all material respects, in relation to the basic financial statements taken as a whole.

POWELL & JONES b' Certified Public Accountants February 19, 2010

TAYLOR COUNTY, FLORIDA Management's Discussion and Analysis

For the Fiscal Year Ended September 30,2009

The Taylor County, Florida's (County) management discussion and analysis presents an overview of the County's financial activities for the fiscal year ended September 30, 2009. The analysis provides summary financial information for the County and should be read in conjunction with the County's financial statements.

The County has implemented Governmental Accounting Standards County (GASB) Statement 34, Basic Financial Statements - and Management's Discussion and Analysis - for State and Local Governments. This statement requires governmental entities to report finances in accordance with specific guidelines. Among those guidelines are the components of this section dealing with management's discussion and analysis.

Its intent is to provide a brief, objective, and easily readable analysis of the County's financial performance for the year and its financial position at fiscal year end September 30,2009.

One of the key changes in financial presentation is the requirement to capitalize infrastructure assets and record depreciation. Consequently, significant changes have resulted in the reporting of fixed assets, long term liabilities, and fund balances.

OVERVIEW OF THE FINANCIAL STKTEMENTS

This discussion and analysis is intended to serve as an introduction to the County's basic financial statements. The County's basic financial statements consist of : 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. The Government- wide financial statements present an overall picture of the County's financial position and results of operations. The Fund financial statements present financial information for the County's major funds. The Notes to the financial statements provide additional information concerning the County's finances that are not disclosed in the government-wide or fund financial statements.

Government-wide financial statements

The government-wide financial statements consist of the statement of net assets and the statement of activities, and are designed to provide readers with a broad overview of the County's finances, in a manner similar to a private-sector business. Emphasis is placed on the net assets of governmental activities and business-type activities and the change in net assets. Governmental activities are primarily supported by property taxes, sales and use taxes, federal and state grants, and state shared revenues. Business-type activities are supported by charges to the users of those activities.

The statement of net assets presents information on all assets and liabilities of the County, with the difference between the two reported as net assets. Over time, increases or decreases in net assets may serve as a useful indicator of whether the financial position of the County is improving or deteriorating. Net assets are reported in three categories: 1) invested in capital assets, net of related debt, 2) restricted, and 3) unrestricted. Assets, liabilities, and net assets are reported for all Governmental Activities separate from those of business-type activities.

The statement of activities presents information on all revenues and expenses of the County and the change in net assets. Expenses are reported by major function and program revenues relating to those functions are reported, providing the net cost of all functions provided by the County. To assist in understanding the County's operations, expenses have been reported as governmental activities or business-type activities. Governmental activities financed by the County include public safety, physical environment, transportation, economic environment, human services, culture and recreation, and general

government services. Business-type activities financed by user charges include the airport fuel operation.

Fund financial statements

A fund is a separate accounting entity with a self-balancing set of accounts, and is used to maintain control over resources that have been segregated for specific activities or objectives in accordance with special regulations, restrictions, or limitations. All of the funds of the County can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds.

Governmental fund financial statements provide information on the current assets and liabilities of the funds, changes in current financial resources (revenues and expenditures), and current available resources.

Proprietary fund financial statements provide information on all assets and liabilities of the fund, changes in the economic resources (revenues and expenses), and total economic resources.

Fund financial statements include a balance sheet and a statement of revenues, expenditures, and changes in fund balances for all governmental funds. A statement of revenues, expenditures, and changes in fund balances - budget and actual, is provided for the County's general fund and major special revenue, capital projects, and debt service funds. For the proprietary fund, which includes business-type activities, specifically the Airport Enterprise fund, a statement of net assets; a statement of revenues, expenses, and changes in fund net assets; and a statement of cash flows are presented. A combined statement of fiduciary net assets is presented for the County's agency funds.

Fund financial statements provide more detailed information about the County's activities. Individual funds are established by the County to track revenues that are restricted to certain uses, comply with legal requirements, or account for the use of state and federal grants.

The government-wide financial statements and the fund financial statements provide different pictures of the County. The government-wide financial statements provide an overall picture of the County's financial standiqg, split between governmental activities and business-type activities. These statements are comparable to private-sector companies and give a good understanding of the County's overall financial health and how the County paid for the various activities, or functions, provided by the County. All assets of the County, including buildings, land, roads, and bridges are reported in the statement of net assets. All liabilities, including principal outstanding on bonds, landfill closure liabilities, and future employee benefits obligated but not paid by the County are included. The statement of activities includes depreciation on all long lived assets of the County, but transactions between the different functions of the County have been eliminated in order to avoid "doubling upn the revenues and expenses.

The fund financial statements provide a picture of the major funds of the County and a column for all non- major funds. In the case of governmental activities, outlays for long lived assets are reported as expenditures, and long-term liabilities are not included in the fund financial statements. To provide a link from the fund financial statements to the government-wide financial statements, a reconciliation is provided from the fund financial statements to the government wide financial statements.

Notes to the financial statements

The Notes to the financial statements provide additional detail concerning the financial activities and financial balances of the County. Additional information about the accounting practices of the County, investments of the County, long-term debt, and pension plan are some of the items included in thenotes to the financial statements.

FINANCIAL HIGHLIGHTS

Total assets of the County exceeded total liabilities by $100,971,323 (net assets). Unrestricted net assets for governmental activities were $9,984,676, and for business-type activities were $103,610. Governmental Activities restricted net assets were $1 0,105,264, and were $-0- for Business-type

Activities.

Total net assets increased by $3,227,332. Of that amount, $3,197,463 is attributable to Governmental Activities and $29,869 is attributable to Business-type Activities.

Governmental Activities revenues increased $2,998,934 to $29,323,367. This 11% net increase in revenue was primarily attributable to contributed fixed assets. Governmental Activities expenses decreased by $122,276 to $26,125,904. This decrease in expenses of .5% was primarily due to budgetary financial management.

Business-type activities operating revenues decreased 14% to $140,926, while business-type expenses increased 7.7% to $146,057. The fund experienced a net loss of $5,131 prior to the operating transfer in from the General Revenue Fund in the amount of $35,000. Net income subsequent to the transfer in was $29,869, representing a 6% increase above 2008 income of $28,166.

FINANCIAL ANALYSIS OF THE COUNTY

As noted earlier, net assets may serve over time as a useful indicator of a government's financial position. At September 30, 2009, the assets of the County exceed liabilities by $101,036,959.

The following schedule provides a summary of the assets, liabilities, and net assets of the County.

Governmental Business-type Total Government Activities Activities 2009 2008

Assets Current assets $ 22,184,491 $ 131,437 $ 22,315.928 $ 23,321,214 Restricted assets 789.782 789,782 760,065 Non-current assets Total assets

Liabilities Current liabilities (payable from current assets) 2,122,893 27,827 2,150,720 1,700,136

Current liabilities (payable from restricted assets) 51 9,435 519.435 81 3,498

Noncurrent liabilities 14,930.476 14,930,476 15,181,064 Total liabilities 17.572.804 27.827 17,600,631 17,694.698

Net Assets Net assets invested in capital assets, net of related debt 80,830,240 13,169 80,843,409 76,873.044

Net assets, restricted 10,105,264 10,105,264 11,646,843 Net assets, unrestricted 9,984,676 103.610 10,088,286 9,340,881

Total Net Assets

80% of the County's net assets reflect its investment in capital assets (land, buildings and equipment), less any related outstanding debt used to acquire those assets. The County uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the County's investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. An additional 10% of the County's net assets represent resources that are dedicated or subject to restrictions on how they may be used. The remaining balance of unrestricted net assets $10,088,286 may be used to meet the government's ongoing obligations to citizens and creditors.

The following schedule provides a summary of the changes in net assets.. The increase in net assets is due primarily to prudent budget administration.

Revenues: Program Revenues Charges for services Operating gantslcontri butions Capital grants/contributions

General Revenues Property taxes Sales and use taxes Franchise fees Communications surtax Licenses and permls State shared revenues Other

Total revenues

Expenses: General government Public safety Physical environment Transportation Economic environment Human services Culturelrecreation Interest on long-term debt Total expenses

Changes in Net Assets

Governmental Business-type Total Government Activlies Activities 2009 2008

Increase in net assets 3,146,320 29,869 3,176,189 106.373

Beginning net assets 97,773,860 86,910 97,860,770 97,754,395 Ending net assets $100,920,180 $ 1 16,779 $101,036,959 $97,860, i68

Property taxes provide 38% of the revenues for Governmental Activities, while state shared revenues provide 13%, and sales and use taxes provide 9%. Most of the Governmental Activities resources are spent for Public Safety (31%), General Government (19%), Human Services (7%), Transportation (25%), and Physical Environment (7%).

FUND FINANCIAL INFORMA'I'ION

Governmental Funds

General Fund

The County's General Fund is the main operating fund of the County. It is used to account for all financial

resources that are not restricted by State or Federal laws, County ordinances or other externally imposed requirements. As of September 30, 2009, total assets were $10,588,768 and total liabilities were $909,280. The ending fund balance was $9,679,482. $2,160,648 of the ending fund balance is designated for specific identified purposes. $7,518,834 is reflected as undesignated in the financial statements, but is included in the budget for the next fiscal year to fund reserves, various capital projects, contributions to non-profit organizatiins (including Doctors' Memorial HospitaVEMS and the Health Department), and other budgeted operational expenditures in excess of budgeted recurring revenue.

As of September 30, 2009, total revenue, $15,101,974, exceeded total expenditures, $9,117,789, by $5,984,185. $7,279,094 was also transferred to constitutional officers to fund their budgets. The net decrease in the fund balance in the General Fund was, $(725,709).

During the fiscal year, the County amended the General Fund budget by $531,803, primarily due to on- going capital projects. The County budgeted ad valorem taxes at 95% of the total tax levy, as allowed by State law; actual collections were 97%. Local government sales tax collections decreased by (7%).

Financial highlights of selected other County funds follow:

The Hospital Sales Tax Revenue Fund accounts for the local one-cent discretionary small county sales surtax. County voters approved the onecent sales tax in October 1999, for a period of 30 years, beginning January 1, 2000. The proceeds from the sales tax are used to pay the principal and interest payments on the Sales Tax Revenue Bonds, that were issued to provide funds to acquire, construct, and equip a hospital facility located in the County. The sales tax generated $1,878,257 in the 2009 fiscal year, reflecting a 6% decrease from the prior fiscal year ($2,007,688).

The Municipal Services Taxing Unit (MSTU) Fund is used to account for the provision of fire services, building and planning services, animal control, and the County's allocation of City recreation. The primary source of funds, 85%, is ad valorem taxes. 65% of the total expenditures incurred in the MSTU fund are for fire services provided in the unincorporated area of the County.

The Road and Bridge (Transporfation) Fund accounts for motor fuel taxes designated for the annual maintenance of roads, bridges, right-of-way, drainage systems, etc. The County has the legal authority to levy ad valorem taxes for the Transportation Fund, but has elected not to do so. As of September 30, 2009, expenditures exceeded revenues in the amount of ($740,997), which included capital expenditures in the amount of $128,302. Operational costs of the County Road Department increased by 2.5% ($52,648), while gas tax revenue decreased at a rate of 7% ($1 13,562). Secondary road paving funds are utilized for funding shortfalls in the road and bridge operations fund. $660,072 was transferred in the 2009 fiscal year which would otherwise been available for road paving.

The Secondary Road Projects (Paving) Fund accounts for the use of gas taxes restricted for transportation improvements, such as roads, bridges, and right-of-way acquisition. This gas tax revenue decreased by 2.5% ($23,484). $8,290 was expended for planning for road paving projects in 2009. This fund had a fund balance of $3,434,427 at the end of the 2009 fiscal year. These funds have been committed for on-going road-paving projects.

The Sheriff General Fund is the operating fund of the Sheriff, a constitutional officer. The primary source of funds are transfers from the Board of County Commissioners General Fund. Expenditures represent 21% of total expenditures of the governmental activities. Expenditures total $5,775,282 for the year. By law this fund has no ending fund balance.

Proprietaw Fund

The Airport Enterprise Fund is used to account for the revenues, expenses, assets, and liabilities associated with the County operated aviation fuel sales at the County airport facility. This is operated like

a business, where the rates established by the County should generate sufficient funds to pay the costs of current operations and provide for the accumulation of funding for capital asset acquisition. Total assets as of September 30, 2009, were $144,606, total liabilities were $27,827, and net assets were $1 16,779. Operating revenue was $140,926. Operating expenses were $146,057. Subsequent to an operating transfer of $35,000 from the General Fund, net income was $29,869.

CAPITAL ASSETS ACTIVITY

The County's capital assets for its governmental and business-type activities as of September 30, 2009, is $95,531,880 (net of accumulated depreciation). This investment in capital assets includes land, buildings, equipment, infrastructure, and construction in progress, net of depreciation.

Capital Assets Governmental Business-type Total Government

Activities Activities 2009 2008 Land and improvements $ 10,186,228 $ - $ 10,186,228 $ 5,452,5= Construction in progress 2,295,781 lnfras tructure 75,908,004 Buildings and improvements 26,076,446 Equipment

Less accumulated depreciation (33,045,092) (61,295) (33,106.387) (27,752,854) $ 95,518,711 $ 13,169 $ 95,531,880 $ 91,474,187

The increase of $4,057,693 from the prior year is primarily attributable to ongoing construction projects.

DEBT MANAGEMENT

On July 11, 2000, the County issued $17,205,000 of revenue bonds to acquire, construct, and equip a hospital facility located in the County. The Series 2000 Bonds and the interest thereon are payable solely from and secured by a pledge of the proceeds derived by the County from the levy and collection of the one-cent discretionary small county sales surtax. On May 5, 2005, the County advance refunded these bonds with an equivalent refunding, in order to reduce the debt service payments over the next 25 years to obtain economic gain. Principal payments of $420,000 were made during the year and as of September 30, 2009, $14,130,000 is still outstanding. The bonds are rated AAA, which is the highest rating given by the rating agencies.

The County also owed $336,328 on a capital lease for outdoor sports and $171,000 on a bank loan used for park capital improvements.

OTHER FINANCIAL INFORMATION

Economic Factors and Next Year's Budget

The unemployment rate for the County for 2009 was 9.6%. Although this represents an increase from the prior fiscal year, the rate for the County was lower than the statewide rate of 1 1.2%.

The per capital income for the County in 2009 was $15,281,29% less than the statewide average of $21,557.

The County-wide ad valorem tax millage rate for the County was reduced to 7.01 13 for 2009 due to State mandated requirements.

REQUEST FOR INFORMATION

This financial report is designed to present users with a general overview of the County's finances and to demonstrate the County's accountability. Questions concerning this report or requests for additional information should be addressed to the County Finance Director, 108 N. Jefferson Street, Perry, Florida, 32347, or by calling 850-838-3506, extension 122.

BASIC FINANCIAL STATEMENTS

TAYLOR COUNTY, FLORIDA

STATEMENT OF NET ASSETS September 30,2009

Governmental Activities

Business - type Activities Total

ASSETS Current assets: Cash and cash equivalents Accounts receivable - net Due from agency funds Due from other governmental units l nventories Investments Prepaid expenses

Total current assets

Restricted assets: lnvestments

Total restricted assets

Noncurrent assets: Capital assets - net

Total assets

LlABl LITIES Current liabilities (payable from current assets): Accounts payable Accrued liabilities Deferred revenues Accrued compensated absences Deposits Capital leases - current portion Note payable - current portion Other current liabilities

Total current liabilities (payable from current assets)

Current liabilities (payable from restricted assets) Accrued interest payable Landfill ~ostclosure costs Bonds payable - current portion 435;000 - 4351000

Total current liabilities ( payable from restricted assets) 519,435 - 519,435

Noncurrent liabilities Accrued compensated absences 422,275 422,275 Landfill post-closure costs 415,895 - 41 5,895 Capital leases 264,306 264,306 Note payable 133,000 133,000 Bonds payable 13,695,000 - 13,695,000

Total long-term liabilities 14,930,476 - 14,930,476 Total liabilities 17,572,804 27,827 17,600,631 (Continued)

NET ASSETS (Continued) Invested in capital assets, net of related debt

Restricted for: Capital projects Debt service Road projects Other purposes

Unrestricted Total net assets

TAYLOR COUNTY, FLORIDA

STATEMENTOFNETASSETS September 30,2009

Governmental Activities

See notes to financial statements.

Business - type Activities Total

FunctionslPrograrns Gwernmental Activities General gwernment Public safety Physical environment Transportation Economic environment Human services Cultvelrecreation Court-related Interest on longterm deht

Total governmental activities Business - type activities Transportation Airport

Total government

TAYLOR COUNTY, FLORIDA

STATEMENT OF ACTIVITIES For the Fiscal Year Ended September 30,2009

Net (Expenses) Revenues and Program Services changes in k t h t s

Operating Capital Business Charges for ~ k n t s and rank and Governmental Type

Expenses Services Contrlbutions Contributions Activities Acthrlties Total

General revenues Ad valorem taxes Sales and use taxes Communications service tax Franchise fees Licenses and permits Federal payments in lieu d taxes Federal and state shared revenue State payments in lieu of taxes Interest M Lscellaneous Transfers in (out)

Total general revenue Change in net assets Net assets begiming of year Net assets end d year

See notes to financial statements.

TAYLOR COUNTY, FLORIDA GOVERNMENTAL FUNDS

BALANCE SHEET September 30,2009

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