Board Budgeting Basics - cdn.ymaws.com · advertising requirements (s. 129.06, F.S.) with respect to the adoption of budget amendments. ... matters related to allocation, expenditure,

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………


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.


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.


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.


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.


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.


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


Budget Requirements

A recent email from: [email protected] 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.


mailto:[email protected]

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/


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.


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.


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.


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.


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


Budgeting dovetails into financial policies

Formal vs. informalRevenueReserveInvestmentDebtFinancial Reporting….etc..



Budget PoliciesInflationary FactorsRequests (Equipment, Personnel, Extraordinary Items)Internal Transfers and AmendmentsMillage Rate“All Funds”StaffingHealth InsuranceContingencies…etc.



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



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.



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.



Four phases of Budgeting

PreparationAdoptionImplementationMaintenance

Through all phases accountability should be a guiding principle



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.


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 of County Commissioners

Clerk of the Circuit Court

Supervisor of Elections

Property Appraiser

Sheriff

Tax Collector

County Citizens


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.


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.


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.


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.


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.


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.



Marion County

Countywide


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.


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


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.


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



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



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.



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


War Stories

Miami-Dade County



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


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.


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?


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


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 ???


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



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$


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


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


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


C5102251300180,634- 0- 0Geographic Information System

C51025719001- 0- 02,072,075Fleet Management

27,250,63830,763,41133,070,132

DEBT SERVICE



C517423344012,402,8422,584,8132,582,525Solid Waste Disposal




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


C52031621113150,36970,816Sheriff's Educational Fund

C5203222200114,79614,79614,796Division of Forestry - Fire Control

22,935,31626,108,13626,418,112

PHYSICAL ENVIRONMENT


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


14,858,878

HUMAN SERVICES & OTHER

HUMAN SERVICES

C560527640011,588,3911,800,0001,950,000Medicaid - Hospitals / Nursing Homes


C56051162110922,537937,396966,510Marion County Health Unit

C56051363001735,822735,822735,822Marion Citrus Mental Health Center

C56051762001257,962305,853313,818Animal Center


C56052264001174,573191,696201,126Community Services

C5605166200135,71660,50060,500Marion County Humane Society


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





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



C580271150017,143- 0- 0Planning

C58041141105- 0- 032County Engineer

7,507,5786,439,4717,787,503

TRANSPORTATION


C540412411056,366,8557,096,8047,329,636Road and Bridge


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


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


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




C59939325114- 0450,803541,7599-1-1 Emergency System

C59931323102- 0167,951179,984Sheriff - Jail

C59931221102- 0111,790119,788Sheriff - Regular


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


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


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


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


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


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


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



C51023716001143,397179,000171,000Circuit Court


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




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







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


C52031323001- 0- 016,149,646Sheriff - Jail

24,498,81427,125,40130,458,267



C530427344011,376,2141,593,8801,206,570Solid Waste Recycling

C53042534401788,700994,837711,395Solid Waste Collection


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


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


C5605166200151,63860,50060,500Marion County Humane Society


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


C55029153001227,728262,011251,613Veterans Service Office

C55028152001145,000145,000145,000Economic Development Council


C55028259001- 0- 037,500Small Business Development Center

C55053554107906- 0- 0Community Development Housing Grant HO4

OTHER

C580211810019,9501,063,277359,454County Commission





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


C58025519501- 0- 034,950Insurance

C58027115001997- 0- 0Planning

6,436,3388,142,5968,312,900

TRANSPORTATION


C540410411034,165,8699,438,8157,027,500County Engineer - 80 % Gas Tax

C540412411056,681,7927,329,6367,279,629Road and Bridge



C540411411052,025,7632,895,3883,271,548County Engineer

C540211411254732,558,8423,375,250County 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


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



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




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


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


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


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


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


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


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

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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

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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

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540S540S268134751317818434637816637816637838

570S570S774335402647719596535965359386

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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

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EXPHO 97

EXPDEPTFUNDNUMDEPTNUMSum(PRIOR)Sum(AMEND)Sum(PROJECT)Sum(PROPDEPT)Sum(PROPADMN)Sum(REVISE)

0012120001212096181212212731181273124145012414501194424

00123500012350102894130656130656134882134882135306

10223301022330717572793665773665825097825097810544

2140274

00122100012210203522922105502136182233725523372552258322

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00129200012920584087604837599837625553625553623853

00131800013180212955262879262879183401183401182661

10231101023110742332888281888281905496905496896688

10231201023120632364575944757594475810566481056648073600

10231301023130103837031136466211364662122141731221417312849797

10231901023190264074329900802703021299008029900801496041

23498787

0012110001211043603039362516417274810071498100791039311143

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18133101813310544195469314526554980839919583991958028349

18232401823240617889773681677468849575926252905541

18432501843250341077424476382914549838554502512519

184326018432602939693028612000

190490019049001754555804590747337473374733

19149101914910248078897190106891068910689

192492019249209027262726563756375637

193493019349300312191221495314355314355314328

19449401944940053485343549254925458

19549501954950000372437243724

19649601964960000755275527552

20221102022110368776555496033698678560739056073905607390

203211020321109664761048777975533102814810281481028148

271211027121103103333

27171102717110597146981059714597145971459714

30221103022110730838454816411014450004500045000

3032110303211042094037376091376166294431529443152944315

40142104014210135226384955300763403204390848389934

401423040142308435691299790238868747349111653497983534919104

4014250401425057369491234684861010451121003498994837

40142704014270119848114757381414230157013715616371593880

40161304016130207457439020444602293675287475285492

45271204527120164674730852721965015345305634530563696443

50125505012550631916088346106660989985422498542249649600

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&A

Page &P

EXPHO 98

EXPDEPTFUNDNUMDEPTNUMSum(PRIOR)Sum(AMEND)Sum(PROJECT)Sum(PROPDEPT)Sum(PROPADMN)Sum(REVISE)

00121200012120102288511944241154424149766914976691427954

00123200012320000518895188950844

00123500012350119026135306135306159704159704156875

10223301022330698295810544790544832076832076816690

2452363x

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00122200012220355548638878863882886428058142805814344525x

00129200012920588558623853621353621304621304621951x

001313000131300000016389962

00131800013180254961303749303749210315210315209385

10231101023110853279896688896688931697931697916336

10231201023120731392081626008162600988086298808629042159

1023130102313010923756128497971284979716516442165164420

10231901023190262633614960411496041000

26557842x

00121100012110423631984511225607133111025841110447610775579

00121300012130367761404168400782432174432174427455

00121400012140432183547445515484584699584699577155

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0012310001231072341110013015104001040010400

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00123900012390286388507911635063505050

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00124200012420124514986649866477924779247482

0012430001243005400054000595545955459423

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00125200012520322070518105464854473166447332439142

00125300012530138716149597158173228648181144174666

00125700012570020720752442224221788920616842045170

00126100012610220979926044312403293268121527359152699129

0012650001265084493000030000250002500025000

00126600012660383014311643116250002500025000

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00128100012810145000145000145000145000145000145000

00128200012820000750007500037500

00129100012910227728262011265423277063254937251613

00132200013220147961479614796147961479614796

00134100013410111098617430111664292184856118485611818044

00134200013420388607506319473806513969513869460641

001343000134308168510616595105150811150811150811

001344000134407570218112258120081185824857454929687

00139100013910437458472083510768417208417208417208

00151300015130735822735822735822735822735822735822

00151500015150228662400022866240002400024000

00151600015160516386050060500605006050060500

00151700015170321139351300366769768131580036567669

00151900015190180001800018000180001800018000

00152200015220202642216324206158203502198652174712

001525000152500000011931

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00152700015270139695319500001589951195000019500001950000

0015300001530001500015000150001500015000

0015310001531011125180001800018000180001

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Board Budgeting Basics - cdn.ymaws.com · advertising requirements (s. 129.06, F.S.) with respect to the adoption of budget amendments. ... matters related to allocation, expenditure,