Post on 22-Jul-2020
Board Budgeting BasicsNew Clerk Academy
May 22, 2017
Honorable Brent Thurmond, CPA, Wakulla CountyClerk of the Circuit Court and Comptroller
Michael Tomich, CPA, Marion County Budget Directorfor the Office of the Honorable David Ellspermann,Marion Co. Clerk of the Circuit Court and Comptroller
Budgeting Overview
• What is Budgeting?Importance of Budgeting in governments
The budget is a plan of financial operation
Budgets can serve as a policy making tool, a management tool, a financial tool, and a communication tool, other words, a multipurpose tool.
The end result should be an enhanced transparency
PresenterPresentation NotesBrent
The Clerk’s Role in the Budget
• Comptroller
• Budget Officer
• Office of Management and Budget
Board Clerk
PresenterPresentation NotesMichael
At a minimum, for Constitutional Counties, the Clerk serves as Comptroller and is inherently involved in the budget process to at least ensure it is compliant with statutes that affect the Clerk’s responsibility to execute and record the financial transactions. To that end, it is important to all Clerks as Comptrollers to understand and ensure Board compliance with budgetary laws and regulations. An understanding of the budget process also provides Clerks the opportunity to provide input on the fiscal soundness of budget plans before they are adopted.
For those Clerk’s serving in the role as Budget Officer. It is obvious that a thorough understanding of the budget process is required.
We are familiar with the OMB function as it may exist in some counties. Understand that even when the Clerk serves as Budget Officer, the “management” role typically resides with the Board. A productive Clerk as Budget Officer relationship can be maintained when the both the Board and the Clerk can agree and respect each others responsibilities and boundaries in these roles.
The Clerk’s Role in the Budget• 129.025 County budget officer.—(1) Each board of
county commissioners may designate a county budget officer to carry out the duties set forth in this chapter. Unless the board designates a different officer, the clerk of the circuit court or the county comptroller, if applicable, shall be the budget officer for the purposes of this chapter.
• So as Clerk, you are the Budget Officer
• If the Board wants you to be………
PresenterPresentation NotesMichael
Budgeting Overview
A brief description of the budget cycle is as follows:
Elected and appointed officials gather information from citizens, taxpayers and other sources about financial and non-financial priorities.Officials meet with staff and convey the goals, objectives, priorities, and concerns that will guide the development of the budget.
PresenterPresentation NotesBrent
Budgeting Overview
PreparationRevenues are estimated to determine what financial resources will be available to fund operations.Expenditure requests and forecasts are prepared by the Departments.The Budget Officer submits a proposed budget that reflects the community needs and desires to the local government governing body for review.
PresenterPresentation NotesBrent
Budgeting Overview
AdoptionThe Board reviews the proposed budget.Changes are made according to the Board’s recommendations and public comments.The proposed budget is approved by the Board.The budget is adopted.
PresenterPresentation NotesBrent
Budgeting Overview
ImplementationRevenues are collected and expenditures are incurred in accordance with the budget.The budget may be modified or amended by approval from the Board in accordance with procedures established by State law.
EvaluationInternal reports may be prepared as needed for financial data, as well as for performance measurement.Other evaluation is done through internal audits, performance audits, and external audits.
PresenterPresentation NotesBrent and/or Michael
Poll: Who is your most difficult party to get budget info from, Constitutional Officers, or Departments?
Budget Requirements
Section 129.03 - .06, F.S. (Counties) provide specific requirements for local governments to follow when adopting annual budgets. Some of those requirements are as follows:
The local government’s budget must be adopted by resolution or ordinance, unless otherwise specified in the local government’s charter.The amount available from taxation and other sources, including amounts carried over from prior fiscal years, must equal the total appropriations for expenditures and reserves.The adopted budget may be amended at any time during the fiscal year or within 60 days following the end of the fiscal year. If the amendment increases the total amount of expenditures by fund or department, the budget amendment must be adopted in the same manner as the original budget, unless specified in the local government’s charter. Counties are required to follow specific advertising requirements (s. 129.06, F.S.) with respect to the adoption of budget amendments.
PresenterPresentation NotesBrent
Budget Requirements
Chapter 200, F.S. and the Truth in Millage (TRIM) guidelines promulgated by the Florida Department of Revenue outline specific requirements that local governments must follow with respect to adopting property tax rates and budgets. Some of the key requirements are as follows:
Specific timetables with respect to the noticing of the local Property Appraiser’s office for the adoption of the ad valorem millage rate and budget; the scheduling of the Tentative and Final Millage Rate/Budget public hearings and the respective advertising of the public hearings. The preparation of specific forms which must be sent to the local Property Appraiser’s and Tax Collector’s offices and the Florida Department of Revenue.The placement of specific advertisements which are uniform throughout the state based on the local government’s situation.
PresenterPresentation NotesMichael
Budget Requirements
TRIM FormsRolled Back Millage RateMaximum Millage Rate
AdvertisementsBudget Summary AdNotice of Budget Hearing or Notice of Tax Increase
Public HearingsResolutions / OrdinancesCertifying Compliance to the DOR
PresenterPresentation NotesMichael
Budget Requirements
A recent email from: TRIM@floridarevenue.com indicated the following schedule of TRIM training workshops. If you are responsible for TRIM compliance in your County participation in one of these workshops is highly recommended.
JUNE 1, 2017; 1:00 P.M. - 4:00 P.M. TRIM Workshop Webinar
JUNE 6, 2017; 1:00 P.M. - 4:00 P.M.. (Tallahassee)
JUNE 13, 2017; 9:00 A.M. - 12:00 P.M. TRIM Workshop Webinar
JUNE 14, 2017; 1:00 P.M. - 4:00 P.M. TRIM Workshop Webinar
Be sure to confirm these dates, times and location with the TRIM Compliance Office.
PresenterPresentation NotesMichael
mailto:TRIM@floridarevenue.com
Budget References
ReferencesSmall Government Resource Manual – Florida Government Finance Officers AssociationSection 129.03, F.S.; Preparation and Adoption of BudgetSection 129.06, F.S.; Execution and Amendment of BudgetSection 166.241, F.S.; Fiscal Years, Appropriations, Budgets, and Budget AmendmentsChapter 200, F.S.; Determination of MillageFlorida Department of Revenue TRIM Guidelines –dor.myflorida.com/dor/
PresenterPresentation NotesBrent and/or Michael
INDEX CHAPTER 129 F.S.
(
COUNTY ANNUAL BUDGET129.01 Budget system established.129.011 Consolidation of funds.129.02 Requisites of budgets.129.021 County officer budget information.129.025 County budget officer.129.03 Preparation and adoption of budget.129.04 Fiscal year.129.06 Execution and amendment of budget.129.07 Unlawful to exceed the budget.129.08 County commissioner voting to pay illegal claim or for excess indebtedness.129.09 County auditor not to sign illegal warrants.129.201 Budget of supervisor of elections; manner and time of preparation and presentation.129.202 Budget of supervisor of elections; matters related to allocation, expenditure, etc., of amounts in budget.
PresenterPresentation NotesBrent
http://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0100-0199/0129/Sections/0129.01.htmlhttp://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0100-0199/0129/Sections/0129.011.htmlhttp://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0100-0199/0129/Sections/0129.02.htmlhttp://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0100-0199/0129/Sections/0129.021.htmlhttp://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0100-0199/0129/Sections/0129.025.htmlhttp://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0100-0199/0129/Sections/0129.03.htmlhttp://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0100-0199/0129/Sections/0129.04.htmlhttp://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0100-0199/0129/Sections/0129.06.htmlhttp://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0100-0199/0129/Sections/0129.07.htmlhttp://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0100-0199/0129/Sections/0129.08.htmlhttp://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0100-0199/0129/Sections/0129.09.htmlhttp://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0100-0199/0129/Sections/0129.201.htmlhttp://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0100-0199/0129/Sections/0129.202.html
Section 129.02 F.S. Requisites of budgets
Each budget shall conform to the following specific directions and requirements:(1) General fund budget shall contain an estimate of receipts by source, including any taxes now or hereafter authorized by law to be levied for any countywide purpose, except those countywide purposes provided for in the budgets enumerated below, any tax millage limitation to the contrary notwithstanding, and including any balance brought forward as provided herein; and an itemized estimate of expenditures that will need to be incurred to carry on all functions and activities of the county government now or hereafter authorized by law, except those functions and activities provided for in the budgets enumerated below, and of unpaid vouchers of the general fund; also of the reserve for contingencies and of the balances, as hereinbefore provided, which should be carried forward at the end of the year.(2) The County Transportation Trust Fund budget shall contain an estimate of receipts by source and balances as provided herein, and an itemized estimate of expenditures that need to be incurred to carry on all work on roads and bridges in the county except that provided for in the capital outlay reserve fund budget and in district budgets pursuant to this chapter, and of unpaid vouchers of the County Transportation Trust Fund; also of the reserve for contingencies and the balance, as hereinbefore provided, which should be carried forward at the end of the year.(3) The budget for the county fine and forfeiture fund shall contain an estimate of receipts by source and balances as provided herein, and an itemized estimate of expenditures that need to be incurred to carry on all criminal prosecution, and all other law enforcement functions and activities of the county now or hereafter authorized by law, and of indebtedness of the county fine and forfeiture fund; also of the reserve for contingencies and the balance, as hereinbefore provided, which should be carried forward at the end of the year.
PresenterPresentation NotesBrent
Section 129.02 F.S. Requisites of budgets continued
(4)(a) Capital outlay reserve fund budget shall contain an estimate of receipts by source, including any taxes authorized by law to be levied for that purpose, and including any balance brought forward as provided for herein; and an itemized estimate of expenditures for capital purposes to give effect to general improvement programs. It shall be a plan for the expenditure of funds for capital purposes, showing as income the revenues, special assessments, borrowings, receipts from sale of capital assets, free surpluses, and down payment appropriation to be applied to the cost of a capital project or projects, expenses of issuance of obligations, engineering, supervision, contracts, and any other related expenditures. It may contain also an estimate for the reserves as hereinbefore provided and for a reserve for future construction and improvements. No expenditures or obligations shall be incurred for capital purposes except as appropriated in this budget, except for the preliminary expense of plans, specifications and estimates.(b) Under the provision herein set forth, a separate capital budget may be adopted for each special district included within the county budget, or a consolidated capital budget may be adopted providing for the consolidation of capital projects of the county and of the special districts included within the county budget into one budget, treating borrowed funds and other receipts as special revenue earmarked for capital projects as separately itemized appropriation for each district special project or county project, as the case may be.(c) Any funds in the capital budget not required to meet the current construction cost of any project may be invested in any securities of the Federal Government or in securities of any county of the state pledging the full faith and credit of such county or pledging such county’s share of the gas tax provided for in s. 16 of Art. IX of the Constitution of 1885 as adopted by the 1968 revised constitution or in s. 9, Art. XII of said revision.
PresenterPresentation NotesBrent
Section 129.02 F.S. Requisites of budgets continued
(5) A bond interest and sinking fund budget shall be made for each county and for each special district included within the county budget having bonds outstanding. The budget shall contain an estimate of receipts by source, including any taxes authorized by law to be levied for that purpose, and including any balances brought forward as provided herein; and an itemized estimate of expenditures and reserves as follows: The bond interest and principal maturities in the year for which the budget is made shall be determined and estimates for expenses connected with the payments of such bonds and coupons, commissions of the tax collector, and of the property appraiser, and expenses of refunding operations, if any are contemplated, shall be appropriated. A sufficient “cash balance to be carried over” may be reserved as set forth hereinbefore. The sinking fund requirements provided for in the said reserve may be carried over either in cash or in securities of the Federal Government and of the local governments in Florida, or both.(6) For each special district included within the county budget, the budget must show budgeted revenues and expenditures by organizational unit which are at least at the level of detail required for the annual financial report under s. 218.32(1). The amount available from taxation and other sources, including balances brought forward from prior fiscal years, must equal the total appropriations for expenditures and reserves. The budget must include expenditures necessary to carry on all functions and activities of the special district as provided by law, including the indebtedness of the special district and the provision for required reserves.History. —s. 2, ch. 6814, 1915; RGS 1525; CGL 2303; s. 2, ch. 26874, 1951; s. 10, ch. 27991, 1953; s. 18, ch. 69-216; s. 1, ch. 77-102; s. 73, ch. 79-400; s. 4, ch. 96-324; s. 53, ch. 2004-265; s. 5, ch. 2011-144.
PresenterPresentation NotesBrent
http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0200-0299/0218/Sections/0218.32.html
Section 218.32 F.S. Annual financial reports; local governmental entities.
(1)(a) Each local governmental entity that is determined to be a reporting entity, as defined by generally accepted accounting principles, and each independent special district as defined in s. 189.012, shall submit to the department a copy of its annual financial report for the previous fiscal year in a format prescribed by the department. The annual financial report must include a list of each local governmental entity included in the report and each local governmental entity that failed to provide financial information as required by paragraph (b). The chair of the governing body and the chief financial officer of each local governmental entity shall sign the annual financial report submitted pursuant to this subsection attesting to the accuracy of the information included in the report. The county annual financial report must be a single document that covers each county agency (g) Each local governmental entity’s website must provide a link to the department’s website to view the entity’s annual financial report submitted to the department pursuant to this section. If the local governmental entity does not have an official website, the county government’s website must provide the required link for the local governmental entity.
PresenterPresentation NotesBrent and Michael
Discussion about what Wakulla and Marion provide on their websites.Perhaps very brief website tours of each if time and internet access permits.
http://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0100-0199/0189/Sections/0189.012.html
Board Budgeting Basics
• A budget is…
• A Policy Document.Long-term financial policies.Non-financial policies and goals.Responsiveness to needs of community.A comprehensive message on services, outcomes, taxation levels, and transparency.
PresenterPresentation NotesMichael and/or Brent
Board Budgeting Basics
Budgeting dovetails into financial policies
Formal vs. informalRevenueReserveInvestmentDebtFinancial Reporting….etc..
PresenterPresentation NotesBrent and/or Michael
Board Budgeting Basics
Budget PoliciesInflationary FactorsRequests (Equipment, Personnel, Extraordinary Items)Internal Transfers and AmendmentsMillage Rate“All Funds”StaffingHealth InsuranceContingencies…etc.
PresenterPresentation NotesBrent and/or Michael
Board Budgeting Basics
A Financial PlanIncludes all funds.Basis of budgeting.Summary of all major revenues, expenditures as well as other sources of financing.Summary of prior year actual, current year budget and actual (or estimate), and proposed budget.Projected changes in fund balances.Description and disclosure of capital expenditures
PresenterPresentation NotesMichael and/or Brent
PresenterPresentation NotesBrent
Board Budgeting Basics
An Operations GuideActivities, services and functions carried out by the organization.Objective measures of progress toward accomplishing the organizational mission.Many times incorporates outcomes or measures into the preparation and reporting.Organizational chart.Summary of prior, current and budgeted personnel.
PresenterPresentation NotesMichael and/or Brent
Board Budgeting Basics
A Communications DeviceThe effect other planning processes have upon the budget and budget process (TRIM etc).Description of the process for preparing, reviewing, adopting and amending the budget.Charts and graphs where appropriate and a narrative interpretation if the message is not self-evident.Statistical data.Formatted so that the average reader can navigate the document and understand the content.
PresenterPresentation NotesBrent and/or Michael
Board Budgeting Basics
Four phases of Budgeting
PreparationAdoptionImplementationMaintenance
Through all phases accountability should be a guiding principle
PresenterPresentation NotesBrent
Board Budgeting Basics
Preparation
Budget instructions, calendar and kick-off letter from budget officer.Departments & Divisions role in developing requests.Established budget review process at various stages.OMB/Finance estimates revenue and fund balances.Revenue, fund balance and expenditures put together.Balancing act continues throughout the process.Which comes first, Millage Rate or the Budget?
PresenterPresentation NotesBrent & MichaelMove through quickly where we can each highlight our respective County’s take on each of these points.
Board Budgeting Basics
PreparationWhen do you start?How do you deal with deficit in early stages?Estimates from PA? How accurate are they and what do you do?Commissioner Workshops, how many?Public HearingsExperience with Citizen Committees?
PresenterPresentation NotesBrent & MichaelMove through quickly where we can each highlight our respective County’s take on each of these points.
Board Budgeting Basics
Board of County Commissioners
Clerk of the Circuit Court
Supervisor of Elections
Property Appraiser
Sheriff
Tax Collector
County Citizens
PresenterPresentation NotesMichael
These are the elected Offices that comprise County Government.Although the are each separately elected branches of government, they are all funded under the budgetary authority of the Board of County Commissioners.We are not the school system, city government, water districts. These local governments operate independently of Marion County Government.
Board Budgeting Basics
An Annual Budget Is Required For Each Fiscal Year Ending On September 30.The Budget Must Be Balanced.Appropriations Are To Be Divided Between Countywide And Non-Countywide Expenditures.Provisions May Be Made For Certain Reserves Of Funds.
PresenterPresentation NotesMichael
The budget is an annual budget by law. We do have Long Range Financial Plans. We also manage cash flow in the short term. There is no provision or authority to adopt a budget controlling County finances beyond the next fiscal year.
The budget must be balanced. That is to say that a budget must be adopted to control the expenditures of the coming fiscal year. However, there is no provision or authority to adopt a budget controlling County finances beyond the next fiscal year.There is no practical ability to borrow large sums of money for operating purposes.
County Government is made up of many distinct budgetary funds to expend various revenue sources restricted for expenditure as to purpose and/or geographical service area.
Reserves are limited to a maximum level to ensure funds generated are expended in a timely manner. There is a 10% maximum for a reserve for contingencies and an additional 20% maximum for a reserve for cash carry forward.
Board Budgeting Basics
County Budget Schedule DeadlinesOn Or Before July 15: Budget Is Proposed.No Later Than August 4: Tentative (Maximum) Millage Rate Is Set.No Later Than August 24: Property Appraiser Mails Notices Of Proposed Property Taxes.September 3- 18: Public Hearings To Consider Adoption Of Tentative Millage Rates And Budgets.September 18 - October 3: Public Hearings To Consider Adoption Of Final Millage Rates And Budgets.
PresenterPresentation NotesMichael
July 15 is a now defunct first statutory deadline encountered in the budget process. The process itself begins much earlier in the year. Budget expenditure request forms are distributed in January.
Upon their submission to the Clerk of the Circuit Court’s Budget Office, they are combined with the revenue estimates prepared in the Clerk’s office to result in a balanced, proposed budget document for the Board of County Commissioners consideration. This usually occurs in late mid to late June.
Budget workshops are held during the month of July.
Board Budgeting Basics
The County’s Budget is composed of two major components: The Countywide budget and the Non-Countywide budget.The expenditures of the Countywide budget are incurred to provide services to all residents in the County.The Non-Countywide budget represents funding for various limited service areas within the County.
PresenterPresentation NotesMichael
Board Budgeting Basics
Marion County
Countywide
PresenterPresentation NotesMichael
The white Silhouette of the County represents that the Countywide budget funds services throughout the entire area of the County. The Countywide taxes collected, are levied upon all property owners throughout the County without regard to their location within in the County be it inside or outside any City limit or other taxing district in the County. Major services of the County provided throughout the County include transportation, ambulance service, recreation, libraries, jail, health services, judiciary, and Solid Waste Disposal. Countywide millage rates and budgets will be the first issues to be addressed.
Board Budgeting Basics
Marion County
This chart illustrates that Special Districts included in the Non-Countywide budget serve areas of Marion County which reside outside of the various city limits. The various Special Districts may extend to all unincorporated (non-city) areas of the
County or just a limited portion therein.
Unincorporated
PresenterPresentation NotesMichael
This map illustrates the unincorporated area of the County. The unincorporated area is that area of the County not lying within City limits. This unincorporated area represents the area serviced through the majority of the Non-countywide budget. Major services provided to this area include the Sheriff’s Law Enforcement Patrol, and the County Fire Protection and Rescue Service. There exist numerous, smaller service districts throughout the County. These service areas are funded through the collection of revenues within each respective area. These districts range from those which provide specific services in larger areas such as Silver Springs Shores and Marion Oaks, to numerous smaller districts which exist to provide specific services, such as street lighting, within a small subdivision. Each of these districts will be addressed individually, later in the presentation.
Board Budgeting Basics
Where Can I Find the Marion County Budget?There are 3 main budget documents:• Budget Document• Line Item Detail• Capital Improvement Program
Budget Amendments with Schedule
Budget Calendar
Available in Budget section of www.marioncountyclerk.org
PresenterPresentation NotesMichael
Board Budgeting Basics
Where Can I Find the Wakulla County Budget?There are 2 main budget documents:• Budget Document• Budget Calendar
Available beginning of documents linked on www.wakullaclerk.com/BOCCFP.asp
PresenterPresentation NotesMichael
Board Budgeting Basics
PreparationKnow the laws and rules for budget preparation, external and internal.Review existing policies and procedures.Set Goals.When presenting challenges, offer solutions.Include Long Range Financial Models. Conclude workshops with consensus and direction.
PresenterPresentation NotesMichael
PresenterPresentation NotesBrent
Board Budgeting Basics
Approval.Statutorily the governing authority is presented with a recommended budget for review.Board gives staff direction.Staff prepares the tentative budget for Board approval.After two public hearings the final budget is approved by resolution or ordinance
PresenterPresentation NotesMichael
War Stories
Miami-Dade County
PresenterPresentation NotesBrent
Board Budgeting Basics
ImplementationHow do you make changes to the decisions or modifications at final hearing?
What system(s) do you use for budgeting?
How do you communicate with departments on approved amount?
PresenterPresentation NotesPOLL AUDIENCE:�How many make proposed changes during the final hearing?How do you make those modifications? On the spot, recess??Software, Forms, and process? systems and applications for request, changes, and approve
Board Budgeting Basics
Maintenance, Monitoring, ManagingMonitoring.
RevenuesExpenditures – negative balances and internal transfers.
Must have an approved policy detailing the process of adjusting the budget Budget Amendments and Florida Statutes.
PresenterPresentation NotesBrent to touch on this, but don’t spend too much time.
Board Budgeting Basics
Maintenance monitoring and managingWho monitors revenues and expenses?At what level of budgetary control are expenditures monitored?What corrective steps are taken in current year?What adjustments are made to future budgets?
PresenterPresentation NotesPOLL AUDIENCE on each bullet if time permits – Brent leadPreventative, corrective, oversight methods?
Board Budgeting Basics
How do you amend the budget for a revision of cash forward or from any source “anticipated”?
PresenterPresentation NotesKEEP AN EYE ON THE TIME ! Expand or contract comments depending on time.Quick survey – raise your hand if you interpret the statutes to say that a supplemental budget hearing is required
PresenterPresentation NotesBrent
Board Budgeting Basics
AccountabilityI suggest you focus on this 24/7/365 Decisions made on budgets must be in the “Sunshine” and subject to public scrutiny.Sunshine law - who it impacts in budgeting?In public budgeting and finance, “Transparency” is more than just a buzzword.Web site posting requirement and how much non-budget info to include in document.
PresenterPresentation NotesBRENTSunshine Law: Who it impacts? If you have meetings where decisions are being made based on recommendations……seek legal council concerning Sunshine law requirements.
Board Budgeting Phases
PREPARATION
ADOPTION
IMPLEMENTATION MAINTENANCE
ACCOUNTABILITY
PresenterPresentation NotesPlanning is a part of accountability….
BRENT transition statement: Going one layer deeper in the onion. Leaving the layer of the onion dealing with 4 phases, now going deeper ???
Board Budgeting Basics
COUNTY REVENUE SOURCESAd Valorem Property Taxes – General OperationsAd Valorem Property Taxes - Voted Debt Service LevyLocal Option Fuel TaxesLocal Option Sales Tax: Typically for InfrastructureTourist TaxCommunication Services TaxState Shared Revenues: Fuel Taxes, ½ Cent Sales Tax, Revenue SharingSpecial Assessments: Based on Level of service; Benefit to PropertyFees for Operations: Solid Waste, Utilities, Building Inspections, etc.Impact Fees: One Time Fee on New Development to Expand InfrastructureCost Allocation and Internal Charges
PresenterPresentation NotesMichael
Board Budgeting Basics
Marion County Board of County CommissionersCountywide Ad Valorem Millage Levy
Adopted Countywide Budget - 2016/17
As assessed to an individual homeowner
Assessed value of home 123,719$ Homestead exemption (50,000) Average taxable value of home 73,719$
X Adopted Countywide Millage Rate 3.89
Homeowner property tax levy 286.77$
As levied for the Countywide Budget
Countywide taxable property value 15,644,017,463$
X Countywide Millage Rate 3.89
Property Tax Levy @ 95% 57,812,467$
PresenterPresentation NotesMichael
The above schedule illustrates the effect of the proposed Countywide millage rate from the perspective of an individual homeowner and from the perspective of the County as a revenue source.
For a home assessed at a value $123,719 for which a homestead exemption $50,000 is allowed, resulting in an average taxable value of $73,719. When applying the proposed millage rate of 3.89 mills, or $3.89 for each $1,000 of taxable value, the homeowner Countywide property tax levy would be $286.77.
When applying the same 3.89 mills levy to the Countywide taxable property value $15.6 billion the County can expect to receive $57.8 million assuming a 95% collection rate.
REVPX 98
COUNTYWIDE BUDGET - REVENUE COMPARISON @ 95%
FISCAL YEAR 1997-98
PriorAmendAmendReviseRevise
1995-961996-971997-981997-981997-98
FUNDTYPETYPEPSLCATPSLREVSRSum(PRIOR)Sum(AMEND)Sum(REVISE)Sum(REVISE)Sum(REVISE)DESC
AD VALOREM TAXES
C31110031100028,241,75832,273,53330,659,85636,136,61734,329,786AD VALOREM TAXES
OTHER TAXES
C3120003124006,399,7826,378,6146,059,6836,461,5206,138,444SALES TAX-LOCAL OPTION FUEL TAX/ALT FUEL
C3120003123001,619,1171,620,0001,539,0001,660,0001,577,000SALES TAX-COUNTY 9-CENT VOTED FUEL TAX
C312000311000515,859293,000278,350312,000296,400AD VALOREM TAXES
C3120003137001,4051,2001,140900855FRANCHISE FEES-SOLID WASTE
7,878,1738,012,699
SHARED REVENUES
C33000033518010,160,90410,157,7879,649,89811,520,25810,944,245ST SHARED REV-GEN GOV'T-LOC GOV'T 1/2 CENT TAX
C3300003351205,103,2145,075,2454,821,4835,522,7775,246,638ST SHARED REV-GEN GOV'T-SHARING PROCEEDS
C3300003354904,594,4494,665,1904,431,9314,925,8704,679,577ST SHARED REV-TRANSPORTATION-OTHER
C3300003342002,711,3051,575,6481,496,866868825ST GRANTS-PUBLIC SAFETY
C330000334390607,257596,574566,745440,171418,162ST GRANTS-PHYS ENVIRONMENT-OTHER
C330000334410- 0574,316545,60094,73790,000ST GRANTS-TRANSPORTATION-AIRPORT DVLPMNT
C330000335160446,500446,500424,175446,500424,175ST SHARED REV-GEN GOV'T-RACING TAX
C330000334700128,105365,368347,100481,316457,250ST GRANTS-CULTURE/RECREATION
C330000333000432,204328,000311,600280,000266,000FED PAYMENTS IN LIEU OF TAXES
C330000335140219,672230,000218,500230,000218,500ST SHARED REV-GEN GOV'T-MOBILE HOME LICS
C330000331200222,384191,854182,261236,515224,689FED GRANTS-PUBLIC SAFETY
C33000033515064,38750,00047,50080,00076,000ST SHARED REV-GEN GOV'T-ALCOHOLIC BEV LICS
C33000033720047,17942,63440,50272,94369,296LOCAL GRANTS-PUBLIC SAFETY
C33000033513044,07935,00033,25040,00038,000ST SHARED REV-GEN GOV'T-INS AGT CO LICENCES
C3300003315008,8579,4799,0059,4799,005FED GRANTS-ECONOMIC ENVIRONMENT
C330000331310- 0225214- 0- 0FED GRANTS-PHYS ENVIRONMENT-WATER SUPPLY
C33000033410014,000- 0- 0- 0- 0ST GRANTS-GENERAL GOVERNMENT
C33000033450021,000- 0- 0- 0- 0ST GRANTS-ECONOMIC ENVIRONMENT
C33000033770070,126- 0- 0286,947272,600LOCAL GRANTS-CULTURE/RECREATION
23,126,63023,434,962(113,224)
LICENSES, PERMITS & FINES
LICENSES & PERMITS
C3200003220001,472,4701,454,8001,382,0602,018,9001,917,955BUILDING PERMITS
C320000321000216,272214,000203,300225,000213,750OCCUPATIONAL LICENSES
C32000032900061,61038,90036,95580,10076,095OTHER LICENSES, FEES, AND PERMITS
FINES & FORFEITURES
C3500003510002,362,0342,253,0682,140,4152,309,0002,193,550FINES-JUDGMENTS AND FINES
C350000359000316,738322,000305,900350,000332,500FINES-OTHER FINES AND/OR FORFEITURES
C350000352000- 0- 0- 040,00038,000FINES-LIBRARY
C3500003540002,020- 0- 0- 0- 0FINES-VIOLATIONS OF LOCAL ORDINANCES
4,068,6304,771,850
CHARGES FOR SERVICES
C3400003412007,743,2787,682,3307,298,2147,422,9457,051,798SERVICES-GEN GOV'T-INTRNL SVCS FEES & CHRGS
C3400003434005,165,1075,574,0005,295,3004,734,0004,497,300SERVICES-PHYS ENVIRONMENT-GARBAGE/SOLID WST
C3400003415102,331,6332,280,0002,166,0002,445,4072,323,137SERVICES-GEN GOV'T-TAX COLLECTOR
C340000341900786,112729,426692,955805,013764,762SERVICES-GEN GOV'T-OTHER CHARGES & FEES
C340000342400708,062692,565657,937747,999710,599SERVICES-PUBLIC SAFETY-EMERGENCY FEES
C340000347200477,246450,000427,500631,700600,115SERVICES-CULTURE/REC-PARKS & RECREATION
C340000342300206,604317,315301,449307,079291,725SERVICES-PUBLIC SAFETY-HOUSING FOR PRISONERS
C340000346400176,825182,000172,900180,000171,000SERVICES-HUMAN SVCS-ANIMAL CNT & SHLTR FEES
C340000341530368,638- 0- 0- 0- 0SERVICES-GEN GOV'T-CLERK OF THE CIRCUIT COURT
C340000347100- 0- 0- 01,2001,140SERVICES-CULTURE/REC-LIBRARIES
C340000349000100- 0- 0- 0- 0SERVICES-OTHER CHARGES
17,012,25516,411,576
OTHER REVENUES
C3600003610004,920,8032,721,8002,585,7102,971,9002,823,305INTEREST EARNINGS
C3600003690002,481,7812,459,1322,336,1752,560,7942,432,754OTHER MISCELLANEOUS REVENUES
C36000036200095,877111,000105,450111,000105,450RENTS AND ROYALTIES
C3600003660006,2365,0004,7503,5003,325CONTRIBUTION & DONATIONS FROM PRIVATE SRCS
C360000364000252,121- 0- 0- 0- 0DISPOSITION OF FIXED ASSETS
C36000036500025,907- 0- 0- 0- 0SALES OF SURPLUS MATERIALS AND SCRAP
5,032,0855,364,834
ASSESSMENTS & IMPACT FEES
C3631003631007,885,7709,174,2998,715,5847,311,4416,945,869SPECIAL ASSESSMENTS
C3632003632403,047,5864,120,0003,914,0004,550,0004,322,500IMPACT FEES-TRANSPORTATION
12,629,58411,268,369
DEBT PROCEEDS
C3830003840009,798,5082,810,2121,090,5751,090,5751,090,575DEBT PROCEEDS
C385000385000- 0- 0- 0- 0- 0PROCEEDS OF REFUNDING BONDS
N3111003110001390855015543716167156981671569816715698AD VALOREM TAXES
N312000311000345464140000150000150000150000AD VALOREM TAXES
N330000331200121840000FED GRANTS-PUBLIC SAFETY
N3300003342005751354737547375473754737ST GRANTS-PUBLIC SAFETY
N33000033520038800350035003500ST SHARED REV-PUBLIC SAFETY
N3300003355009438111007192115617511561751156175ST SHARED REV-ECONOMIC ENVIRONMENT
N34000034190032690000SERVICES-GEN GOV'T-OTHER CHARGES & FEES
N340000342100479425498001500452500452500452SERVICES-PUBLIC SAFETY-POLICE
N3400003422003983040000400004000040000SERVICES-PUBLIC SAFETY-FIRE PROTECTION
N34000034290000260000260000260000SERVICES-PUBLIC SAFETY-OTHER CHARGES & FEES
N340000343300726157743708822000822000822000SERVICES-PHYS ENVIRONMENT-WATER UTILITY
N34000034350012630941308871141000014100001410000SERVICES-PHYS ENVIRONMENT-SEWER/WSTE-WTR UTIL
N34000034360000000SERVICES-PHYS ENVIRONMENT-WATER/SEWER COMBIN
N360000361000639792444571496000496000496000INTEREST EARNINGS
N3600003620001374412700147001470014700RENTS AND ROYALTIES
N36000036400031594755000000DISPOSITION OF FIXED ASSETS
N36000036600034150000CONTRIBUTION & DONATIONS FROM PRIVATE SRCS
N360000369000636540000OTHER MISCELLANEOUS REVENUES
N36310036100092520600060006000INTEREST EARNINGS
N36310036310077088618357354832970483297048329704SPECIAL ASSESSMENTS
N3830003830003600000375000375000375000INSTALLMENT PURCHASES/CAPITAL LEASE PROCEEDS
N3830003840000274000361207361207361207DEBT PROCEEDS
S311100311000147417162944162949162949162949AD VALOREM TAXES
S31200031100029960120012001200AD VALOREM TAXES
S3120003131007622670900709007090070900FRANCHISE FEES-ELECTRICITY
S340000341510310000SERVICES-GEN GOV'T-TAX COLLECTOR
S340000341900350000SERVICES-GEN GOV'T-OTHER CHARGES & FEES
S3600003610004491912700157001570015700INTEREST EARNINGS
S36000036200031652500300030003000RENTS AND ROYALTIES
S36000036400092730000DISPOSITION OF FIXED ASSETS
S360000366000931100000CONTRIBUTION & DONATIONS FROM PRIVATE SRCS
S360000369000172325000OTHER MISCELLANEOUS REVENUES
S363100363100456328508900512930512930512930SPECIAL ASSESSMENTS
Page &P
EXPX 97
Countywide Budget - Expenditure Comparison by Function
Fiscal Year 1996-97
PriorAmendRevise
94-9595-9696-97Deptname
GENERAL GOVERNMENT
FUNDTYPEFUNCADSUBDNUMSum(PRIOR)Sum(AMEND)Sum(REVISE)DEPTNAME
C510255195016,319,1606,211,0657,589,554Insurance
C510222130013,395,3463,616,8263,882,886Tax Collector
C510211110012,182,7943,354,5763,398,561County Commission
C510261190012,164,9412,572,6022,480,410Facilities Management
C510221130012,035,2292,210,5502,258,322Property Appraiser
C510257191052,134,5561,994,069- 0Fleet Management
C51025119001760,1411,322,2752,016,373Information Systems
C510211161021,148,5551,208,5001,319,100County Commission
C51021212001961,8121,181,2731,154,424Clerk to County Commission
C51031116102742,332875,154883,306Sheriff - Bailiff
C51027115001690,205802,580889,166Planning
C51023316102717,572773,665790,544Clerk of the County Court
C51029219001584,087599,837621,353Supervisor of Elections
C510211160019,580571,251296,394County Commission
C51025213001333,997523,079528,080Human Resources
C51021412001398,996457,998536,758County Administrator
C51024116001261,956380,591378,662Public Defender
C51021314001360,490378,741404,168County Attorney
C51024016102270,283301,229312,237State Attorney
C51021111302589,116288,816- 0County Commission
C51041513105161,512198,841244,953MSTU / Assessments
C51021113001188,520159,450164,000County Commission
C51023716001166,733137,000179,000Circuit Court
C51025313001149,103133,698149,597Purchasing
C51023516001102,894130,656135,306Clerk of County Court - Summary Claims
C5102341600159,43278,67182,433Court Support Services
C5102651900177,06475,00030,000Facilities Management - Health Building
C5102801500172,51374,50989,845Withlacoochee Regional Planning Council
C5102361600154,54257,40072,475Circuit Court Judges
C5102301600128,46628,70034,047Guardian Ad Litem Program
C5102381600116,08419,25020,150County Court Judges
C5105151600116,93319,00024,000Baker Act Hearing Costs
C510242160017,02312,60911,938Teen Court
C510231160016,2409,10011,100Court Administrator
C510239160011,7284,7758,850Circuit Court Judges - Legal Research
C51021111202475040County Commission
C51021116111222525County Commission
C5102251300180,634- 0- 0Geographic Information System
C51025719001- 0- 02,072,075Fleet Management
27,250,63830,763,41133,070,132
DEBT SERVICE
C517211172023,655,0623,650,9633,649,758County Commission
C517211411052,618,2982,590,3233,849,390County Commission
C517423344012,402,8422,584,8132,582,525Solid Waste Disposal
C51721117203966,456975,513973,848County Commission
C51721111302141,722166,00045,000County Commission
C51721172303121,100125,000115,000County Commission
C5172221300126,114- 0- 0Tax Collector
C51725119001129,493- 0- 0Information Systems
10,061,08710,092,61211,215,521
PUBLIC SAFETY
C5203132310210,383,70311,196,71112,669,813Sheriff - Jail
C520312211026,323,6457,482,6857,953,812Sheriff - Regular
C520319231022,640,7432,990,0801,496,041Sheriff - Tri-County Jail
C520341240011,155,1541,364,5021,390,511Building
C52034424001673,190764,153785,083Code Enforcement
C52039325114565,421647,561692,8219-1-1 Emergency System
C52039127001424,515456,350472,083Medical Examiner
C52034224001374,543403,473483,870Zoning
C5202112311212307,118102,350County Commission
C52031825001212,955260,238179,951Sheriff - Emergency Management
C52034324001115,064109,208106,165Underground Storage Inspection Program
C5202112100151,57460,892- 0County Commission
C52031621113150,36970,816Sheriff's Educational Fund
C5203222200114,79614,79614,796Division of Forestry - Fire Control
22,935,31626,108,13626,418,112
PHYSICAL ENVIRONMENT
C530423344016,032,8008,818,16810,745,415Solid Waste Disposal
C530427344011,198,4811,475,7381,593,880Solid Waste Recycling
C53042534401573,694912,346994,837Solid Waste Collection
C53063137001401,985451,660499,320Cooperative Extension Service
C53061334401207,457439,020285,492Litter Control
C53042134401135,226384,955389,934Hazardous Waste Disposal
C5302113600117,468350,000350,000County Commission
14,858,878
HUMAN SERVICES & OTHER
HUMAN SERVICES
C560527640011,588,3911,800,0001,950,000Medicaid - Hospitals / Nursing Homes
C560211610011,207,7531,150,0001,150,000County Commission
C56051162110922,537937,396966,510Marion County Health Unit
C56051363001735,822735,822735,822Marion Citrus Mental Health Center
C56051762001257,962305,853313,818Animal Center
C56021162001658,804210,891210,891County Commission
C56052264001174,573191,696201,126Community Services
C5605166200135,71660,50060,500Marion County Humane Society
C5602116900124,34325,00025,000County Commission
C5605256400128,60523,861- 0Emergency Food and Home Repair
C5605196900118,00018,00018,000Rape Crisis - Domestic Violence Center
C5605266400113,28016,00014,500Emergency Food & Drugs
C5605316900111,12511,12518,000Volunteer Service Bureau
C560510691013,0053,0051,000Creative Services
C560530691013,0003,0005,005Childhood Development Services
C560540651013,0003,0003,000Association for Retarded Citizens
C5605296200111,057- 0- 0North Central Florida Health Planning Council
C56053069001- 0- 015,000Childhood Development Services
ECONOMIC ENVIRONMENT
C55029153001212,058225,000244,966Veterans Service Office
C55028152001145,000145,000145,000Economic Development Council
C55021152001- 010,00010,000County Commission
C55053554107429,315- 0- 0Community Development Housing Grant HO4
OTHER
C58021181111467,742356,225399,925County Commission
C5802118100110,188118,685762,909County Commission
C5802118120232,65647,66273,858County Commission
C5804156410519,11125,50035,500MSTU / Assessments
C5805176200113,57610,00015,000Animal Center
C580341240012,0312,5002,500Building
C580342240011,2002,5002,500Zoning
C58042334401491,2501,250Solid Waste Disposal
C580211110016,849- 0- 0County Commission
C58021141105133,378- 0405,891County Commission
C58021181102200,000- 0- 0County Commission
C58021181112130,309- 0- 0County Commission
C580271150017,143- 0- 0Planning
C58041141105- 0- 032County Engineer
7,507,5786,439,4717,787,503
TRANSPORTATION
C540211411058,730,75119,236,6179,585,671County Commission
C540412411056,366,8557,096,8047,329,636Road and Bridge
C540211411211,949,9896,732,76811,578,278County Commission
C54041041103772,8736,529,1989,438,815County Engineer - 80 % Gas Tax
C540411411052,136,7392,577,0822,895,388County Engineer
C54041341104769,054662,736653,741Road Construction - 20 % Gas Tax
C5407214210688,528194,9701,228,787Dunnellon Airport
C54041441105137,358149,118156,767Property Management
C5405324400168,52379,75085,510Marion County Senior Services / Marion Transit Services
C540211410012,430- 0- 0County Commission
C54041644105- 0- 082,000Ocala / Marion County Transit
21,023,10043,259,04343,034,593
CULTURE / RECREATION
C57021172303299,8403,612,6092,829,315County Commission
C570621710011,016,7081,683,2781,950,000Central Florida Regional Library
C570612720011,002,2361,420,4671,480,309Parks & Recreation
C57061672001570,535667,947499,948Rainbow River State Park Campground & KP Hole
C5706117200145,416201,762157,800Other Recreation Programs
C57062171101139,430135,000135,000Central Florida Regional Library
C5706127210112,67289,000100,000Parks & Recreation
C5702667500121,00038,30225,000Facilities Management - War Memorial Aud
C5702727300135817,21316,700Historical Commission
C57021172203202525County Commission
3,108,2157,865,6037,194,097
RESERVES
C59942334401- 018,574,79221,589,914Solid Waste Disposal
C59921111001- 03,351,7712,943,388County Commission
C59925519501- 02,623,5452,060,046Insurance
C59921111202- 01,850,9281,883,734County Commission
C59921141105- 01,371,8161,399,819County Commission
C59921116102- 01,122,5821,169,848County Commission
C59939325114- 0450,803541,7599-1-1 Emergency System
C59931323102- 0167,951179,984Sheriff - Jail
C59931221102- 0111,790119,788Sheriff - Regular
C59921172203- 073,23954,275County Commission
C59921212001- 040,00040,000Clerk to County Commission
C59923316102- 020,00020,000Clerk of the County Court
C59931116102- 013,12713,382Sheriff - Bailiff
C59922213001- 010,0005,000Tax Collector
C59929219001- 05,0002,500Supervisor of Elections
C59931825001- 02,6412,710Sheriff - Emergency Management
C59962171001- 0- 0300,000Central Florida Regional Library
C59972142106- 0- 0- 0Dunnellon Airport
- 029,789,98532,326,147
GENERAL GOVERNMENT
N510211112713103County Commission
N51043219132126,410323,891143,871Marion Oaks Community Resource Facility
N510491191912,4807,88910,689Tompkins & Georges Addition to Dunnellon
N51049219192902,7265,637Country Estates Buffington Addition
N51049519195- 0- 03,724Wineberry General Services
N51049619196- 0- 07,552Golden Hills General Services
DEBT SERVICE
N5173312218127,798157,524162,501Fire / Rescue Services
N51743219132251,544151,641151,641Marion Oaks Community Resource Facility
N5174524115225,648- 0- 0Ocala Park Estates Road Improvements
N5177111727159,71469,81059,714Silver Springs Village / Woods Utilities
N51771236452622,446816,480814,420Silver Springs Shores Water & Sewer Utilities
PUBLIC SAFETY
N52031421115542,725584,179618,123Sheriff - Insurance & Tax Fees
N5203152111513,074,40313,550,01114,141,029Sheriff - Patrol & CID
N52032422182617,889658,070758,902Silver Springs Shores VFD - Protection
N52032522184341,077379,726476,848Marion Oaks VFD - Protection
N5203262618429396,930- 0Marion Oaks VFD - Rescue
N520331221815,414,1566,346,3887,363,259Fire / Rescue Services
N52043321132166,160177,978180,168Marion Oaks Law Enforcement
PHYSICAL ENVIRONMENT
N530712364521,024,3011,348,0331,425,476Silver Springs Shores Water & Sewer Utilities
HUMAN SERVICES
N54044041140168,7244,688154,999Lake Tropicana Road Improvements
N5404434114317,742444,369166,657Rainbow Acres Road Improvements
N5404474114713,21051,516396,999Golden Hills Road Improvements
N54045241152713,023997,988411,758Ocala Park Estates Road Improvements
N540453411536,452154,119110,619Pine Run Estates Road Improvements
N540490411901,7544,35574,733Rainbows End General Municipal Services
N54049341193- 0219,010272,604Marion Oaks General Services
N54049441194- 05,3485,458Citrus Park
N5408114113418,92826,50036,100Silver Springs Shores Street Lighting
ECONOMIC ENVIRONMENT
N55053454122390,5701,162,0871,445,855State Housing Initiative Partnership Act
CULTURE RECREATION
N57081075134361,403521,329441,076Silver Springs Shores Recreation Facility
N5708207513616,49020,61117,717Hills of Ocala Recreation
N58043219132180- 0- 0Marion Oaks Community Resource Facility
N5805348112231,200100,719100,719State Housing Initiative Partnership Act
N58071236452- 0925925Silver Springs Shores Water & Sewer Utilities
N580810751341,500- 0- 0Silver Springs Shores Recreation Facility
RESERVES
N59931421115- 0369,287772,248Sheriff - Insurance & Tax Fees
N59931521115- 0197,850213,253Sheriff - Patrol & CID
N59932422182- 0115,611146,639Silver Springs Shores VFD - Protection
N59932522184- 044,75035,671Marion Oaks VFD - Protection
N59933122181- 0427,540502,589Fire / Rescue Services
N59943219132- 0161,033155,920Marion Oaks Community Resource Facility
N59944041140- 0116,86825,158Lake Tropicana Road Improvements
N59944741147- 036,504- 0Golden Hills Road Improvements
N59945241152- 0377,8861,042Ocala Park Estates Road Improvements
N59945341153- 055,62110,460Pine Run Estates Road Improvements
N59949041190- 051,225- 0Rainbows End General Municipal Services
N59949341193- 093,18141,724Marion Oaks General Services
N59971236452- 0919,8341,455,622Silver Springs Shores Water & Sewer Utilities
N59981075134- 028,70168,514Silver Springs Shores Recreation Facility
N59982075136- 01,84510,716Hills of Ocala Recreation
S5107911913089,77573,49857,338General Government
S5207922113058,64160,00064,167Sheriff's Services - Contractual
S5207932213066,72462,53554,636Fire Control Service
S5407944113099,411111,680132,379Road & Street
S54079541130168,723639,637505,459Contracted Road Construction
S5707967213077,43354,02659,386Recreation
S59979119130- 023,20473,483General Government
S59979322130- 028,93247,777Fire Control Service
S59979441130- 0- 025,000Road & Street
Page &P
EXPX 98
Countywide Budget - Expenditure Comparison by Function
Fiscal Year 1997-98
PriorAmendReviseDEPTNAME
95-9696-9797-98
GENERAL GOVERNMENT
FUNDTYPEFUNCADSUBDNUMSum(PRIOR)Sum(AMEND)Sum(REVISE)DEPTNAME
C510255195016,065,5657,589,5547,978,654Insurance
C510222130013,555,4863,882,8864,197,997Tax Collector
C510211110012,411,6853,397,4222,393,128County Commission
C510261190012,209,7992,604,4312,699,129Facilities Management
C510221130012,155,5262,258,3222,395,545Property Appraiser
C51025719001- 02,072,0752,045,170Fleet Management
C510251190011,152,4562,016,3731,844,884Information Systems
C510211161021,109,9511,319,1001,284,000County Commission
C510212120011,022,8851,154,4241,402,954Clerk to County Commission
C51027115001679,687909,115896,651Planning
C51031116102853,279883,306903,051Sheriff - Bailiff
C51023316102698,295790,544796,690Clerk of the County Court
C51029219001588,558621,353619,451Supervisor of Elections
C51021412001432,183547,445577,155County Administrator
C51025213001322,070518,105439,142Human Resources
C51021314001367,761404,168427,455County Attorney
C51024116001281,457378,662372,538Public Defender
C51024016102267,763312,237294,153State Attorney
C5102111600135,324302,169153,686County Commission
C51041513105174,431244,953239,187MSTU / Assessments
C51023716001143,397179,000171,000Circuit Court
C51021113001146,804164,000152,000County Commission
C51025313001138,716149,597174,666Purchasing
C51023516001119,026135,306156,875Clerk of County Court - Summary Claims
C5102801500174,50989,84591,704Withlacoochee Regional Planning Council
C5102361600157,04072,47576,275Circuit Court Judges
C51024316001- 054,00059,423Drug Court
C5102421600112,45149,86647,482Teen Court
C5102341600175,90447,17366,371Court Support Services
C5102301600126,54134,04731,478Guardian Ad Litem Program
C510265190018,44930,00025,000Facilities Management - Health Building
C5105151600122,86624,00024,000Baker Act Hearing Costs
C5102381600115,71720,15020,150County Court Judges
C510231160017,23411,10010,400Court Administrator
GENERAL GOVERNMENT (Continued)
C510239160012,8638,8505,050Circuit Court Judges - Legal Research
C51021111202564045County Commission
C51021116111202525County Commission
C51021111302350,857- 0- 0County Commission
C51023216001- 0- 050,844Clerk of the Court - Domestic Violence
C51025013001- 0- 0198,434HR / Clinic
C510257191052,152,651- 0- 0Fleet Management
27,739,26233,276,11833,321,842
DEBT SERVICE
C517211411052,660,8743,849,3903,438,891County Commission
C517211172023,650,5293,649,7583,658,465County Commission
C517423344012,584,8132,582,5252,582,520Solid Waste Disposal
C51721117203973,026973,848974,128County Commission
C51721172303166,700115,00062,200County Commission
C5172111130219,53545,000- 0County Commission
C51722213001- 0- 0136,528Tax Collector
C5172511900181,787- 0- 0Information Systems
10,137,26411,215,52110,852,732
PUBLIC SAFETY
C5203132310210,923,75612,669,813- 0Sheriff - Jail
C520312211027,313,9208,042,8128,909,060Sheriff - Regular
C520341240011,109,3651,740,5111,815,544Building
C520319231022,626,3361,496,041- 0Sheriff - Tri-County Jail
C52034424001757,021811,225929,687Code Enforcement
C52039325114536,184794,8211,218,1849-1-1 Emergency System
C52034224001388,567503,819458,141Zoning
C52039127001437,458472,083417,208Medical Examiner
C52031825001254,961300,149206,277Sheriff - Emergency Management
C5203432400181,685106,165150,811Underground Storage Inspection Program
C5202112311212102,350105,781County Commission
C52031621113270,81683,132Sheriff's Educational Fund
C5203222200114,79614,79614,796Division of Forestry - Fire Control
C5202112100154,751- 0- 0County Commission
C52031323001- 0- 016,149,646Sheriff - Jail
24,498,81427,125,40130,458,267
PHYSICAL ENVIRONMENT
C530423344014,079,02810,926,5118,261,467Solid Waste Disposal
C530427344011,376,2141,593,8801,206,570Solid Waste Recycling
C53042534401788,700994,837711,395Solid Waste Collection
C53021136001304,883635,000- 0County Commission
C53063137001401,686499,320483,364Cooperative Extension Service
C53042134401252,500389,934237,201Hazardous Waste Disposal
C53061334401413,854285,492254,799Litter Control
7,616,86515,324,97411,154,796
HUMAN SERVICES & OTHER
HUMAN SERVICES
C560527640011,396,9531,950,0001,950,000Medicaid - Hospitals / Nursing Homes
C560211610011,018,0451,150,0001,150,000County Commission
C56051162110962,573966,510938,274Marion County Health Unit
C56051363001735,822735,822735,822Marion Citrus Mental Health Center
C56051762001304,150336,300552,669Animal Center
C56052264001202,642216,324174,712Community Services
C56021162001210,891210,891210,891County Commission
C5605166200151,63860,50060,500Marion County Humane Society
C5602116900123,41825,000- 0County Commission
C5605196900118,00018,00018,000Rape Crisis - Domestic Violence Center
C5605316900111,12518,00018,000Big Sun Volunteer Center
C56053069001- 015,00015,000Childhood Development Services
C5605266400111,04014,50015,000Emergency Food & Drugs
C560530691013,9515,005- 0Childhood Development Services
C560540651013,0003,0004,005Association for Retarded Citizens
C560510691011,0001,0005,000Creative Services
C56052564001- 0- 011,931Emergency Food and Home Repair
ECONOMIC ENVIRONMENT
C55029153001227,728262,011251,613Veterans Service Office
C55028152001145,000145,000145,000Economic Development Council
C5502115200110,00010,00010,000County Commission
C55028259001- 0- 037,500Small Business Development Center
C55053554107906- 0- 0Community Development Housing Grant HO4
OTHER
C580211810019,9501,063,277359,454County Commission
C58021141105433,435405,891509,693County Commission
C58021181111442,823399,925347,675County Commission
C5802118120247,66273,858187,036County Commission
C5804156410518,65835,50020,000MSTU / Assessments
C5805176200116,98915,00015,000Animal Center
C580341240011,6212,5002,500Building
C58034224001402,5002,500Zoning
C580423344011071,250360,637Solid Waste Disposal
C58041141105- 03232County Engineer
C580211110016,465- 0159,043County Commission
C58021181105- 0- 010,463County Commission
C58021181112119,709- 0- 0County Commission
C58025519501- 0- 034,950Insurance
C58027115001997- 0- 0Planning
6,436,3388,142,5968,312,900
TRANSPORTATION
C540211411059,637,9529,585,6712,485,813County Commission
C540410411034,165,8699,438,8157,027,500County Engineer - 80 % Gas Tax
C540412411056,681,7927,329,6367,279,629Road and Bridge
C54021141127232,8453,530,6944,158,250County Commission
C540211411282,587,1453,174,5644,021,250County Commission
C540411411052,025,7632,895,3883,271,548County Engineer
C540211411254732,558,8423,375,250County Commission
C540211411264,2312,314,1782,566,250County Commission
C5407214210690,4691,228,787474,959Dunnellon Airport
C54041341104672,009653,741703,344Road Construction - 20 % Gas Tax
C54041441105144,276156,767191,220Property Management
C5405324400179,75085,51089,785Marion County Senior Services / Marion Transit Services
C54041644105- 082,00097,200Ocala / Marion County Transit
C540460411056,915- 0885,000Road Assessments
26,329,48943,034,59336,626,998
CULTURE / RECREATION
C57021172303763,9072,829,3152,925,499County Commission
C570621710011,633,0391,950,0003,199,035Central Florida Regional Library
C570612720011,060,1071,538,9601,945,655Parks & Recreation
C57061672001562,597499,948511,730Rainbow River State Park Campground & KP Hole
C57061172001173,080167,800186,000Other Recreation Programs
C57062171101128,105135,000- 0Central Florida Regional Library
C5706127210170,126100,000- 0Parks & Recreation
C5702667500138,30143,11625,000Facilities Management - War Memorial Aud
C570272730015,40516,70017,000Historical Commission
C57021172203212525County Commission
C570211730014,103- 0- 0County Commission
C57061772001- 0- 0880,811Southeastern Livestock Pavilion/Fairgrounds
4,438,7917,280,8649,690,755
RESERVES
C59942334401- 021,408,81824,057,951Solid Waste Disposal
C59925519501- 02,060,0463,139,324Insurance
C59921111202- 01,883,7341,918,638County Commission
C59921111001- 01,493,3636,187,377County Commission
C59921141105- 01,399,8191,000,000County Commission
C59921116102- 01,080,848698,095County Commission
C59939325114- 0439,759290,5349-1-1 Emergency System
C59962171001- 0300,000425,000Central Florida Regional Library
C59931323102- 0179,984- 0Sheriff - Jail
C59931221102- 0119,788133,099Sheriff - Regular
C59921172203- 054,27577,006County Commission
C59921212001- 040,00025,000Clerk to County Commission
C59923316102- 020,00020,000Clerk of the County Court
C59931116102- 013,38213,285Sheriff - Bailiff
C59922213001- 05,00010,000Tax Collector
C59931825001- 03,6003,108Sheriff - Emergency Management
C59929219001- 02,5002,500Supervisor of Elections
C59931323001- 0- 0240,316Sheriff - Jail
C59972142106- 0- 0- 0Dunnellon Airport
- 030,504,91638,241,233
N51021111271232County Commission
N51043219132130,766299,791286,524Marion Oaks Community Resource Facility
N510491191915,84610,6897,889Tompkins & Georges Addition to Dunnellon
N510492191921,6505,6372,337Country Estates Buffington Addition
N51049519195- 03,7243,724Wineberry General Services
N51049619196- 07,5527,529Golden Hills General Services
N51049719197- 0- 01,852Delcrest General Services
N51049819198- 0- 03,225Bellaire General Services
N5173312218127,798162,501162,301Fire / Rescue Services
N51743219132147,694151,641151,642Marion Oaks Community Resource Facility
N5177111727159,71459,71420,423Silver Springs Village / Woods Utilities
N51771236452812,595814,420- 0Silver Springs Shores Water & Sewer Utilities
N52031421115563,181618,123654,126Sheriff - Insurance & Tax Fees
N5203152111513,531,99314,409,16714,708,916Sheriff - Patrol & CID
N52032422182663,619758,902839,242Silver Springs Shores VFD - Protection
N52032522184413,471494,597547,161Marion Oaks VFD - Protection
N520331221816,497,0427,558,2598,233,601Fire / Rescue Services
N52043321132177,978180,168178,932Marion Oaks Law Enforcement
N530712364521,146,3191,589,692- 0Silver Springs Shores Water & Sewer Utilities
N53071336452- 0- 02,743,689Marion County Utilities - Customer Service
N53071436452- 0- 0471,846Marion County Utilities - Water
N53071536452- 0- 0600,277Marion County Utilities - Wastewater
N540440411405,089154,99973,126Lake Tropicana Road Improvements
N54044341143438,334166,657- 0Rainbow Acres Road Improvements
N5404474114728,947396,999467,547Golden Hills Road Improvements
N54045241152936,481411,758348,248Ocala Park Estates Road Improvements
N54045341153105,324110,619185,400Pine Run Estates Road Improvements
N540490411902,58074,73341,740Rainbows End General Municipal Services
N54049341193174,457287,604360,638Marion Oaks General Services
N540494411942,8285,4585,287Citrus Park
N5408114113418,58636,10038,000Silver Springs Shores Street Lighting
N55053454122453,8431,445,8551,217,690State Housing Initiative Partnership Act
N57081075134468,210476,076491,434Silver Springs Shores Recreation Facility
N570820751367,85417,71714,403Hills of Ocala Recreation
N58031421115- 0- 045,607Sheriff - Insurance & Tax Fees
N58044341143- 0- 01,305Rainbow Acres Road Improvements
N5805348112278,422100,719109,387State Housing Initiative Partnership Act
N58071236452- 0925- 0Silver Springs Shores Water & Sewer Utilities
N58071381452- 0- 010,463Marion County Utilities - Customer Service
N58081075134800- 02,000Silver Springs Shores Recreation Facility
N59033122181- 0- 0- 0Fire / Rescue Services
N5907123645260,345- 0- 0Silver Springs Shores Water & Sewer Utilities
N59931421115- 0504,110856,968Sheriff - Insurance & Tax Fees
N59931521115- 0213,253217,111Sheriff - Patrol & CID
N5993242218233,395146,639107,265Silver Springs Shores VFD - Protection
N59932522184- 017,92251,384Marion Oaks VFD - Protection
N59933122181- 0307,589488,204Fire / Rescue Services
N59943219132- 0- 0161,703Marion Oaks Community Resource Facility
N59944041140- 025,15815,377Lake Tropicana Road Improvements
N59944741147- 0- 087,492Golden Hills Road Improvements
N59945241152- 01,0425,146Ocala Park Estates Road Improvements
N59945341153- 010,46012,786Pine Run Estates Road Improvements
N59949341193- 026,72452,944Marion Oaks General Services
N59971236452- 01,291,406- 0Silver Springs Shores Water & Sewer Utilities
N59981075134- 033,51467,761Silver Springs Shores Recreation Facility
N59982075136- 010,71623,499Hills of Ocala Recreation
S5107911913078,00760,138116,047General Government
S5207922113062,37664,16761,691Sheriff's Services - Contractual
S5207932213051,80455,23675,530Fire Control Service
S54079441130102,612141,575133,918Road & Street
S54079541130619,371505,459786,158Contracted Road Construction
S5707967213041,64059,38656,869Recreation
S59979119130- 061,48782,638General Government
S59979322130- 047,17734,282Fire Control Service
S59979441130- 025,00027,727Road & Street
Page &P
REVPSL 97
REVACCTTYPEPSLCATPSLFUNDTYPESum(PRIOR)Sum(AMEND)Sum(PROJECT)Sum(PROPDEPT)Sum(PROPADMN)Sum(REVISE)Sum(REVISE)
311100C311100C28988414296019902812612335043066349865443227353330659856
312000C312000C8135770821037882603028292814829281482928147878173
320000C320000C1664445160300016545371707700170770017077001622315
330000C330000C25450931253673192490664427323653273236532446889523245450
340000C340000C15754752164309731738010917922582179225821791266617017033
350000C350000C3202809250200025823542547000254700025750682446315
360000C360000C8203732522553968826515416972541697253809325111885
363100C363100C63932101149473776814289219215921921591742998715584
363200C363200C2803105328000033676514120000412000041200003914000
379999C379999C0-51857990-5579653-5576828-5295298
381000C381000C77609362329159158267809867809811804541180454
383000C383000C8076351109985797972402810212281021228102122810212
390000C390000C72668683568968637439653464964807649648077130370871303706
175904983175904983
311100N311100N137908951460228713842133157548511584047315543716
312000N312000N240135100000154351140000140000140000
330000N330000N38363010619291070452106192910619291061929
340000N340000N236924924269072474613281437028143702787677
360000N360000N821508411835860042513271513271584271
363100N363100N677244479586097536211835728283572828357354
379999N379999N0-13280800-1432087-1436368-1423750
381000N381000N960020359834105110105110105110
383000N383000N15673501285000360000825847825847325847
390000N390000N513757848640997140478536027953602795917178
311100S311100S148815159788150000166079162822162944
312000S312000S776846790073600709007090070900
340000S340000S6100000
360000S360000S954291860024314156251562515625
363100S363100S432807509705436309509025509025508900
379999S379999S- 0(37,799)- 0(38,081)(37,918)(37,919)
390000S390000S478379335318672468299175299175299175
0
0
0
0
0
0
0
0
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&A
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REVPSL 98
REVPSLTYPEPSLCATPSLFUNDTYPESum(PRIOR)Sum(AMEND)Sum(PROJECT)Sum(PROPDEPT)Sum(PROPADMN)Sum(REVISE)Sum(REVISE)
311100C311100C282417583227353330790502439128004217940036136617x34329786Ad Valorem Taxes
312000C312000C853616382928148545487873890087389008434420x8012699Other Taxes
320000C320000C175035217077001905941232400023240002324000x2207800Licenses and Permits
330000C330000C249705042446889524704446226550072265500724787564x23548186Intergovernmental
340000C340000C179689921791266617376292178696701786967017280393x16416373Charges for Services
350000C350000C268079225750682763121269900026990002699000x2564050Fines and Forfeitures
360000C360000C801930053809329958653573169457316945731694x5445109Miscellaneous
363100C363100C788577091742998027480731144173114417311441x6945869Special Assessments
363200C363200C304758641200003843164455000045500004550000x4322500Impact Fees
379999C379999C0-52952980-5789625-5702955-5462757
381000C381000C613557118045410096898816628828621428260x1428260Transfers
383000C383000C979850828102122407978109057510905751090575x1090575Debt Proceeds
385000C385000C00127578510000Refunding of Bonds
390000C390000C744156477130370880732106635988686359886872348316x72348316Balances Forward
178659523178659523
311100N311100N139085501554371614805648168054891680548916715698
312000N312000N345464140000154222150000150000150000
330000N330000N101738810619291062692141178014117801214412
340000N340000N251184827876773183565332292233229223301225
360000N360000N1139118584271765269613700613700613700
363100N363100N771811383573548017602836493783649378335704
379999N379999N0-14237500-1533444-1533444-1516539
381000N381000N85009105110637206573355733557335
383000N383000N36000032584751847736207736207736207
390000N390000N710284859171787193175504287250428725577411
311100S311100S147417162944150329162928162928162949
312000S312000S792227090070475721007210072100
340000S340000S6600000
360000S360000S589281562523962189501895018950
363100S363100S456328508900537416508900508900512930
379999S379999S0-379190-38145-38145-38347
390000S390000S672468299175458619237080237080646278
0
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EXPCW 97
CTYFUNCFUNCADFUNDTYPESum(PRIOR)Sum(AMEND)Sum(PROJECT)Sum(PROPDEPT)Sum(PROPADMN)Sum(REVISE)
510C510C272506383076341129635387343932113451986133070132
517C517C10061087100926129664837112155211121552111215521
520C520C229353162610813625251020273242582729342226418112
530C530C8567111128318879783221180476551466836314858878
540C540C210231004325904327632751370212063719813143034593
550C550C786373380000382886404997398697399966
560C560C569697354951495278306583069657298765688172
570C570C310821578656035029151923838791125507194097
580C580C10242325643221370379118700911870091699365
599C599C029789985295509298035263308933932326147
175904983
510N510N128983334516326998171619171619171476
517N517N98715011954551055633118827613750891188276
520N520N201567032179328221928505233173592353749023538329
530N530N102430113480331147610118286611870311425476
540N540N93983319078932025621152858415285841629927
550N550N3905701162087599956129585512958551445855
570N570N377893541940495119456631456781458793
580N580N32880101644101644101644101644101644
599N599N02997736199850425801839281003439556
510S510S897757349876311572335723357338
520S520S125365122535115052109805118162118803
540S540S268134751317818434637816637816637838
570S570S774335402647719596535965359386
599S599S0521360158216146765146260
0
0
0
0
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0
0
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0
&A
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EXPCW 98
CTYFUNCFUNCADFUNDTYPESum(PRIOR)Sum(AMEND)Sum(PROJECT)Sum(PROPDEPT)Sum(PROPADMN)Sum(REVISE)
510C510C277392623327611831836811352885843483641633321842General Governmentx
517C517C101372641121552124125961108527321085273210852732Debt Servicex
520C520C244988142712540126749989318259923144006530458267Public Safetyx
530C530C76168651532497410676801105161781047560411154796Physical Environmentx
540C540C263294894303459326681486290523802845959836626998Transportationx
550C550C383634417011420423507063484937444113Economic Environmentx
560C560C495424857258525382144607199858790535859804Human Servicesx
570C570C44387917280864457582710161651101508519690755Culture/Recreationx
580C580C109845619997331708198151845515196552008983Other Usesx
599C599C030504916316754397789593982955138241233Reservesx
178659523
510N510N138264327396329368189255189255313082
517N517N104780111882761192701325680325680334366
520N520N218472842401921623784240252174692521722025161978
530N530N114631915896921636026382627538262753815812
540N540N171262616449271162976147213614721361519986
550N550N45384314458551445850121769012176901217690
570N570N476064493793426069514060514060505837
580N580N79222101644101644112692112692168762
590N590N6034501688000
599N599N333952588533213253209654120967902147640
510S510S780076013859448116580116580116047
520S520S114180119403130452144816144816137221
540S540S721983647034356698513276513276920076
570S570S416405938647925570505705056869
599S599S01336640130091130091144647
0
0
0
0
0
0
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0
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&A
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EXPHO 97
EXPDEPTFUNDNUMDEPTNUMSum(PRIOR)Sum(AMEND)Sum(PROJECT)Sum(PROPDEPT)Sum(PROPADMN)Sum(REVISE)
0012120001212096181212212731181273124145012414501194424
00123500012350102894130656130656134882134882135306
10223301022330717572793665773665825097825097810544
2140274
00122100012210203522922105502136182233725523372552258322
00122200012220342146036268263616826393266739326673887886
00129200012920584087604837599837625553625553623853
00131800013180212955262879262879183401183401182661
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&A
Page &P
EXPHO 98
EXPDEPTFUNDNUMDEPTNUMSum(PRIOR)Sum(AMEND)Sum(PROJECT)Sum(PROPDEPT)Sum(PROPADMN)Sum(REVISE)
00121200012120102288511944241154424149766914976691427954
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2452363x
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10231901023190262633614960411496041000
26557842x
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