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Bay County Annual Budget 2008-2009
Special Revenue Fund Tourist Development
Panama City Beach Relaxing & Inviting!
Bay County Annual Budget 2008-2009
Tourist Development Council Summary Fund
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Tourist Development Council Fund ‐ 125: FY 2008 ‐ $ 4,271,652 FY 2009 ‐ $ 4,471,725
Description
To account for revenues and expenditures of the first two cents of the Tourist Development Tax for Panama City Beach in accordance with Chapter 125.010, Florida Statutes.
Major Services
The Tourist Development Council Fund is used for the following major functions:
• Tourism Administration • Tourism Promotion (by contract with the Convention & Visitors Bureau) • Product Improvement • Transfer/Reserves/Miscellaneous
Major Revenue Sources
Revenues FY2008 Budget Millions FY2009 Adopted Millions Sales & Use Tax ‐ Tourism $3.656 $3.800
Miscellaneous Revenues .046 .043
Fund Balance/Other Sources .570 .628
Total $4.272 $4.471
Appropriation Sources Expenditures FY2008 Budget Millions FY2009 Adopted Millions Personal Services $.067 $.063
Operating Expenses 3.550 3.859
Capital Outlay .048 .000
Other Sources/Reserves .607 .549
Total $4.272 $4.471
Bay County Annual Budget 2008-2009
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Tourist Development Council Revenues & Expenditures
Revenues FY 2007 Actual
FY 2008 Budget
FY 2009 Adopted % Change
Taxes 4,139,519 3,848,558 4,000,000 3.94%
Miscellaneous Revenue 59,886 37,286 45,500 22.03%
Total Receipts 4,199,405 3,885,844 4,045,500 4.11%
95% of Estimated Receipts 3,691,552 3,843,225 4.11%
Intergovernmental Revenue 243,215 0 0 0.00%
Other Non‐Revenues 36,192 580,100 628,500 8.34%
Total Revenues $4,478,812 $4,271,652 $4,471,725 4.68%
Expenditures FY 2007 Actual
FY 2008 Budget
FY 2009 Adopted % Change
0265 Tourism Promotion 2,775,364 2,676,449 2,967,330 10.87%
0275 Tourism Administration 293,295 377,169 343,112 (9.03%)
0280 Product Improvement 559,346 648,034 661,283 (2.04%)
0980 Transfers/Reserves 0 570,000 500,000 (12.28%)
Total Expenditures $3,628,005 $4,271,652 $4,471,725 4.68%
Bay County Annual Budget 2008-2009
Fund: Tourist Development Council ‐ 125 Department: Tourist Development Division: Tourism Administration ‐ 0275
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Program Description The Tourist Development Council (TDC) administers the 3% tourist development tax, collected in a special taxing district on Panama City Beach, and Mexico Beach, with one cent of the Panama City Beach tax being designated to beach nourishment. The tax collected is used to advertise and market these beaches as vacation destinations nationally and internationally in order to enhance the tourism industry, as well as the general public’s image of the area and attractions.
Mission Statement Ensure proper administration of the tourist development tax that supports tourism promotion and product improvement. Continue to improve the appearance of the beaches within the special taxing districts, enhancing the visual image through beach trash pick‐up programs and landscaping of public right‐of‐ways within the special taxing districts.
Focus Area: Evaluation of Operations Top to Bottom
Program Goal 1: To increase tourist development tax collections in the Panama City Beach special taxing district.
Objective: Contract with the Panama City Beach Convention & Visitors Bureau, Inc. to advertise, promote, and market Panama City Beach.
Performance Indicators Actual 2007
Budget 2008
Adopted 2009
Number of requests for vacation planner 100,204 112,000 112,000 Number of visits to Panama City Beach website 744,348 1,500,000 1,500,000 Number of visitors to Panama City Beach Official Welcome Center 58,800 65,000 65,000
Program Goal 2: To increase the number of visitor inquiries to the Panama City Beach special taxing district.
Objective: Advertise in general consumer, family travel, travel trade publications, sports marketing publications, newspaper, radio, and television; attend consumer, travel trade, and sports marketing trade shows and conferences, and conduct public relations efforts.
Funds allocated to media advertising/public relations 1,014,038 1,724,810 1,500,000
Program Goal 3: To enhance and improve the image of the Panama City Beach special taxing district.
Objective: Continue ongoing maintenance on the TDC landscaping sites throughout the special taxing district, increase the number of tons of beach trash removed along 17 miles of beaches, and maintain the beach raking program.
Number of landscaping sites maintained 6 6 6 Tons of trash removed from beaches 554 600 600 Number of times for routine beach raking 26 26 26
2009 Key Action Steps
• Prepare and conduct a comprehensive marketing plan, and a public relations program; conduct initiatives to better communicate with Panama City Beach stakeholders via enhanced web site.
• Conduct initiatives to increase traffic to the Panama City Beach official Websites (thebeachloversbeach.com and thesportsloversbeach.com).
• Conduct familiarization tours for travel writers, and site inspections for meeting planners and group tour operators/leaders. Attend meetings and conventions trade shows to increase number of meetings hosted by the destination. Attend sports marketing trade shows to increase the number of sporting events to the special taxing district and Bay County.
Bay County Annual Budget 2008-2009
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Fund: Tourist Development Council ‐ 125 Function: Economic Environment ‐ 550 Acct/Dept: Tourism Administration ‐ 0275
Expenditures FY 2007 Actual
FY 2008 Budget
FY 2009 Adopted % Change
Department ‐ 0275
Total Personnel Services 58,038 66,960 63,562 (5.07%)
Total Operating Expenses 228,553 243,049 248,285 2.15%
Total Capital Outlay 6,705 47,550 0 (100.00%)
Total Non‐Operating Expenses 0 19,610 31,265 59.43%
Total Expenses $293,296 $377,169 $343,112 (9.03%)
Capital Outlay ‐ Equipment New / Replace Unit Cost Total Cost None Total Capital Outlay $0
Authorized Personnel FY 2007 Actual
FY 2008 Approved
FY 2009 Adopted
Executive Director 1 1 0
Office Manager 1 1 1
Total Personnel 2 2 1
Significant expenditure and staffing changes: None.
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Bay County Annual Budget 2008-2009
Fund: Tourist Development Council ‐ 125 Function: Economic Environment ‐ 550 Acct/Dept: Tourism Promotion ‐ 0265
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Production Improvement ‐ 0280 Transfers/Reserves/Misc ‐ 0980
Expenditures FY 2007 Actual
FY 2008 Budget
FY 2009 Adopted % Change
Department ‐ 0265
Total Operating Expenses 2,775,364 2,676,449 2,967,330 10.87%
Total Expenses $2,775,364 $2,676,449 $2,967,330 10.87% Tourism Promotion houses contracted services with the Convention & Visitors Bureau for advertising, promoting and marketing Panama City Beach.
Expenditures FY 2007 Actual
FY 2008 Budget
FY 2009 Adopted % Change
Department ‐ 0280
Total Operating Expenses 559,347 630,493 643,742 2.10%
Total Capital Outlay 0 0 0 0.00%
Total Non‐Operating Expenses 0 17,541 17,541 0.00%
Total Expenses $559,347 $648,034 $661,283 2.04% Product Improvement houses contracted services for consultation (inspections), beach clean up (trash service), landscape maintenance, etc.
Expenditures FY 2007 Actual
FY 2008 Budget
FY 2009 Adopted % Change
Department ‐ 0980
Total Non‐Operating Expenses 0 570,000 500,000 (12.28%)
Total Expenses $0 $570,000 $500,000 (12.28%)
Bay County Annual Budget 2008-2009
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Mexico Beach
Bay County Annual Budget 2008-2009
Mexico Beach Summary Fund
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Mexico Beach TDC Fund ‐ 126: FY 2008 ‐ $ 285,619 FY 2009 ‐ $ 323,810
Description
To account for revenues and expenditures of the Tourist Development Tax for Mexico Beach in accordance with Chapter 125.010, Florida Statutes.
Major Services
The Mexico Beach ‐ TDC Fund consists of the following major function:
• Mexico Beach TDC
Major Revenue Sources Revenues FY2008 Budget Millions FY2009 Adopted Millions Sales & Use Tax ‐ Tourism $.192 $.190
Miscellaneous Revenues .004 .004
Fund Balance/Other Sources .090 .130
Total $.286 $.324
Appropriation Sources Expenditures FY2008 Budget Millions FY2009 Adopted Millions Personnel Services $.055 $.065
Operating Expenses .157 .158
Other Sources/Reserves .074 .101
Total $.286 $.324
Bay County Annual Budget 2008-2009
Mexico Beach Revenues & Expenditures
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Revenues FY 2007 Actual
FY 2008 Budget
FY 2009 Adopted % Change
Taxes 227,132 201,915 200,000 (0.95%)
Miscellaneous Revenue 5,942 4,000 4,011 0.26%
Total Receipts 233,074 205,915 204,011 (0.92%)
95% of Estimated Receipts 195,619 193,810 (0.92%)
Other Non‐Revenues 1,579 90,000 130,000 44.44%
Total Revenues $234,653 $285,619 $323,810 13.37%
Expenditures FY 2007 Actual
FY 2008 Budget
FY 2009 Adopted % Change
0286 Mexico Beach ‐ TDC 206,659 285,619 323,810 13.37%
Total Expenditures $206,659 $285,619 $323,810 13.37%
Fund: Mexico Beach TDC ‐ 126 Function: Economic Environment ‐ 550 Acct/Dept: Mexico Beach ‐ TDC ‐ 0286
Expenditures FY 2007 Actual
FY 2008 Budget
FY 2009 Adopted % Change
Department ‐ 0286
Total Personnel Services 53,100 54,759 64,731 18.21%
Total Operating Expenses 153,559 157,117 157,898 0.50%
Total Non‐Operating Expenses 0 73,743 101,181 37.21%
Total Expenses $206,659 $285,619 $323,810 13.37% The Community Development Council (CDC) administers the 3% Tourist Development Tax collected in a special taxing district on Mexico Beach. The tax collected is used to advertise and market these beaches as vacation destinations nationally and internationally in order to enhance the tourism industry.
Authorized Personnel FY 2007 Actual
FY 2008 Approved
FY 2009 Adopted
Marketing Manager 1 1 1
Total Personnel 1 1 1
Bay County Annual Budget 2008-2009
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Beach Nourishment Summary Fund
Beach Nourishment TDC Fund ‐ 127: FY 2008 ‐ $ 12,011,472 FY 2009 ‐ $ 14,193,585
Description
To account for revenues and expenditures of the third (3rd) cent of the Tourist Development Tax for Panama City Beach in accordance with Chapter 125.010, Florida Statutes, used for beach nourishment.
Major Services
The Beach Nourishment ‐ TDC Fund consists of the following major function:
• Beach Nourishment ‐ TDC
Major Revenue Sources Revenues FY2008 Budget Millions FY2009 Adopted Millions Sales & Use Tax ‐ Tourism $1.823 $1.900
State Grant .000 .000
Miscellaneous Revenues .288 .393
Fund Balance/Other Sources 9.900 11.900
Total $12.011 $14.193
Appropriation Sources Expenditures FY2008 Budget Millions FY2009 Adopted Millions Operating Expenses $.956 $.962
Capital Outlay .060 .000
Other Sources/Reserves 10.995 13.231
Total $12.011 $14.193
Bay County Annual Budget 2008-2009
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Beach Nourishment Revenues & Expenditures
Revenues FY 2007 Actual
FY 2008 Budget
FY 2009 Adopted % Change
Sales & Use Tax ‐ Tourism 2,071,542 1,919,220 2,000,000 4.21%
Miscellaneous Revenue 452,650 303,382 414,300 36.56%
Total Receipts 2,524,192 2,222,602 2,414,300 8.62%
95% of Estimated Receipts 2,111,472 2,293,585 8.62%
Intergovernmental Revenue 227,560 0 0 0.00%
Miscellaneous Revenue 154,347 0 0 0.00%
Other Non‐Revenues 0 9,900,000 11,900,000 20.20%
Total Revenues $2,906,099 $12,011,472 $14,193,585 18.17%
Expenditures FY 2007 Actual
FY 2008 Budget
FY 2009 Adopted % Change
0291 Beach Nourishment ‐ TDC 1,146,182 1,016,647 14,193,585 1296.12%
0291 Reserve 0 10,994,825 0 (100.00%)
Total Expenditures $1,146,182 $12,011,472 $14,193,585 18.17%
Beachbuilder Dredge
Bay County Annual Budget 2008-2009
Fund: Tourist Development Council ‐ 127 Department: Tourist Development Division: Beach Nourishment ‐ TDC ‐ 0291
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Program Description The Tourist Development Council (TDC) administers the 3% Tourist Development Tax, collected in a special taxing district on Panama City Beach and Mexico Beach, with one cent (the “third cent”) of the Panama City Beach tax (Fund 127) being designated to beach nourishment construction, planning, and monitoring.
Mission Statement Ensure proper administration of the third cent Tourist Development Tax that supports beach nourishment and related activities. Continue to comply with State of Florida and Federal permit conditions issued for the nourishment project completed in March 2007; finalize offshore borrow areas for future renourishment projects, and initiate permitting and engineering/design for future renourishment projects.
Focus Area: Transportation Concurrency/Growth Management
Program Goal 1: Continue to comply with State of Florida and Federal permit conditions regarding sea turtle nesting monitoring.
Objective: Perform sea turtle nesting monitoring, and daily survey for turtle crawls/nests between May 1 and September 1.
Performance Indicators Actual 2007
Actual 2008
Adopted 2009
Number of sea turtle nests 11 22 20 Number of false crawls 7 20 10
Program Goal 2: Continue to comply with State of Florida and Federal permit conditions regarding tilling and scarp leveling prior to and during sea turtle nesting season.
Objective: Till the beach along the entire project area prior to sea turtle and bird nesting season. Level scarps (vertical drops in the beach near the waterline caused by high water/erosion events) in the beach along the entire project area prior to sea turtle and bird nesting season, as well as possible areas during sea turtle nesting season.
Till the beach prior to sea turtle nesting season 1 1 1 Level the scarps along the beach 1 3 4
Program Goal 3: Continue to comply with State of Florida and Federal permit conditions regarding required monitoring and finalize the offshore borrow areas, as well as finalize the offshore borrow areas for future renourishment projects.
Beach and borrow area monitoring 1 1 1 Finalize sand search 1 1 1
2009 Key Action Steps
• Conduct daily surveys for turtle tracks between May 1 and September 1. • Relocate sea turtle nests, if necessary; and monitor hatching emergence (June 1‐October 31). • Submit documentation at the end of the sea turtle nesting season to County, TDC, state, and federal agencies. • Prior to sea turtle nesting season (March 1), till the entire beach from the dune to the water line in order to loosen the sand, and level scarps along the entire beach in order to allow sea turtles to crawl up the beach.
• Conduct the second yearly survey monitoring of the beach and borrow areas following the first renourishment, two years after its completion in March 2007.
• Finalize the sand search for offshore borrow areas, to include design and permitting, for future nourishments. • Initiate the permitting and engineering/design for future renourishment projects.
Bay County Annual Budget 2008-2009
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Fund: Tourist Development Council ‐ 127 Function: Economic Environment ‐ 550 Acct/Dept: Beach Nourishment ‐ TDC ‐ 0291
Expenditures FY 2007 Actual
FY 2008 Budget
FY 2009 Adopted % Change
Department ‐ 0291
Total Operating Expenses 1,102,379 956,647 962,168 0.58%
Total Capital Outlay 43,802 60,000 0 (100.00%)
Total Non‐Operating Expenses 0 10,994,825 13,231,417 20.34%
Total Expenses $1,146,181 $12,011,472 $14,193,585 18.17%
Significant expenditure and staffing changes: None
Did you know? The 17‐mile Panama City
Beaches nourishment project is the longest continuous beach
nourishment project in the State of Florida.
Bay County Annual Budget 2008-2009
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