MARION COUNTY BOARD OF COUNTY COMMISSIONERS

Transcription

1 MARION COUNTY BOARD OF COUNTY COMMISSIONERS ADOPTED BUDGET SUMMARY FISCAL YEAR 26-7 PREPARED BY: DAVID R. ELLSPERMANN, CLERK OF THE CIRCUIT COURT BUDGET DEPARTMENT

2 MARION COUNTY BOARD OF COUNTY COMMISSIONERS ADOPTED BUDGET SUMMARY TABLE OF CONTENTS BUDGET SUMMARY INFORMATION COUNTY OFFICIALS...1 SCHEDULE OF MILLAGE RATES BY FUND...2 MILLAGE RATES, ASSESSED VALUE, AND ESTIMATED TAX RECEIPTS...3 COUNTYWIDE BUDGET...5 NON-COUNTYWIDE BUDGET...12 COUNTY BUDGET REQUIREMENTS AND SCHEDULE DEADLINES...(CHART 1) COUNTYWIDE VERSUS NON-COUNTYWIDE ADOPTED BUDGET...(CHART 2) COUNTYWIDE BUDGET - REVENUE BY TYPE & MILLAGE RATE...(CHART 3) AD VALOREM MILLAGE LEVY...(CHART 4) COUNTYWIDE BUDGET-EXPENDITURE CONSTITUTIONAL OFFICERS & BY FUNCTION...(CHART 5) COUNTYWIDE BUDGET - RESERVES...(CHART 6)

3 MARION COUNTY, FLORIDA COUNTY OFFICIALS BOARD OF COUNTY COMMISSIONERS Jim Payton...Chairman - District 2 Randy Harris... Vice-Chairman - District 4 Andy Kesselring.... Commissioner - District 1 Stan McClain... Commissioner - District 3 Charlie Stone... Commissioner - District 5 ELECTED COUNTY OFFICERS David R. Ellspermann...Clerk of the Circuit & County Courts Villie M. Smith...Property Appraiser Ed Dean... Sheriff Dee Brown...Supervisor of Elections George Albright... Tax Collector 1

4 ADOPTED BUDGET FISCAL YEAR 26-7 Fund Summary - Millage Rates Actual Actual Rolled-Back Adopted Adopted Millage Millage Millage Millage Millage Over / (Under) Fund # Fund Description: Roll Back Millage County - Wide Funds Fine & Forfeiture Fund County Transportation Maintenance Fund Marion County Health Unit Trust Fund Parks & Land Acquisition Debt Service Fund Total County - Wide Tax Levy Special Districts ( Non County - Wide Funds) 115 MSTU for Law Enforcement (.147) 132 Marion Oaks MSTU (.3469) 134 Silver Springs Shores Special Tax District Rainbow Lakes Estates - Comm Res Facility MSBU (.1282) 136 Hills of Ocala MSTU For Recreation MSTU for EMS & Fire Protection & Rescue Serv Emergency Medical Services Fund

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6 MILLAGE RATES, ASSESSED VALUE, AND ESTIMATED TAX RECEIPTS FISCAL YEAR 26-7 NON-COUNTYWIDE TAX LEVY Fund Description: Adopted Budget 21-2 Adopted Budget 22-3 Adopted Budget 23-4 Adopted Budget 24-5 Adopted Budget 25-6 Adopted Budget 26-7 Special Districts (Non-Countywide Funds) MSTU for Law Enforcement Assessed Valuations (In 1,'s) 5,57,691 6,128,272 6,987,95 8,68,369 9,698,34 13,322,663 Millage Rate Total Estimated 95% 18,787,156 2,143,631 22,71,73 24,987,738 29,298,684 28,856,887 Marion Oaks MSTU Assessed Valuations (In 1,'s) 339,52 494, ,159 Millage Rate Total Estimated 95% 966,297 1,49,87 1,268,468 Silver Springs Shores Special Tax District Assessed Valuations (In 1,'s) 186, ,483 25,3 214, ,466 31,137 Millage Rate Total Estimated 95% 396,296 45,812 54, , , ,24 Rainbow Lakes Estates - Comm Res Facility Assessed Valuations (In 1,'s) 75,38 118, ,826 Millage Rate Total Estimated 95% 57, , ,36 Hills of Ocala MSTU For Recreation Assessed Valuations (In 1,'s) 74, ,642 26,47 Millage Rate Total Estimated 95% 15,543 2,13 34,634 MSTU for EMS and Fire Protection and Rescue Assessed Valuations (In 1,'s) 6,987,95 8,23,764 9,854,17 13,526,777 Millage Rate Total Estimated 95% 2,655,96 3,117,43 4,399,859 13,364,456 Silver Springs Shores Fire Protection Fund Assessed Valuations (In 1,'s) Millage Rate Total Estimated 95% MSTU for Emergency Medical Transportation Assessed Valuations (In 1,'s) 8,312,587 9,973,165 13,676,512 Millage Rate Total Estimated 95% 2,132,178 2,558,117 2,728,465 Total Estimated 95% 19,183,453 2,594,443 25,86,644 31,84,895 38,429,925 47,244,455 Total Countywide and Non-Countywide Aggregate Millage Rates Calculation of aggregate millage rates does not include voted debt service millage of Parks and Land Acquisition Debt Service Fund. 4

7 ADOPTED FISCAL YEAR 26-7 BUDGET COUNTYWIDE BUDGET ESTIMATED REVENUES AND RECEIPTS: Ad Valorem Taxes (Based on a Taxable Value of 17,429,268,825 ) Fine & Forfeiture Fund County Transportation Maintenance Fund Marion County Health Unit Trust Fund Parks & Land Acquisition Debt Service Fund 3.62 MILLS.71 MILLS. MILLS.14 MILLS.1 MILLS 4.57 MILLS 79,651,759 Ad Valorem Taxes 79,651,759 Other Taxes 16,846,42 Licenses and Permits 7,772,737 Intergovernmental Revenues Charges for Services 49,24,171 4,243,661 Fines and Forfeitures 1,267,631 Miscellaneous Revenues 14,88,47 Special Assessments 8,921,91 TOTAL Estimated 1% 217,815,859 Florida Law (1,89,792) TOTAL Estimated 95% 26,925,67 PLUS: Interfund Transfers 1,998,291 Debt Proceeds 18,435,498 Balance Brought Forward 148,316,731 RECEIPTS 375,675,587 5

8 FISCAL YEAR 26-7 BUDGET APPROPRIATIONS: Management 2,587, Emergency Telephone System Fund Wireless 1,38, Emergency Wireless Fund Animal Center 2,3,528 Building Department 8,751,634 Building Department Fund Capital Improvement Projects 8,25,185 CIP Capital Project Fund CC - Administrative 2,98,663 Fine & Forfeiture Fund CC - Circuit Criminal PD Conflicts 48,5 Fine & Forfeiture Fund CC - Community Service Programs 86,77 CC - Courthouse Facilities 11,7, CC - Courthouse Security 941,116 CC - Finance & Admin 188,891 CC - Finance & Administrative 225,569 Law Enforcement Trust Fund CC - Finance & Administrative 1,672,388 Public Improvement Debt Service Fund CC - Finance & Administrative 2 Criminal Justice Court Costs Fund CC - Health 1,4, CC - Industry Development 8, CC - Jail Facilities 724,181 CC - Juvenile PD Conflicts 4,2 Fine & Forfeiture Fund CC - Legislative 1,622,336 CC - Other Human Services 321,937 6

9 FISCAL YEAR 26-7 BUDGET APPROPRIATIONS: CC - Parks & Recreation 9,33,836 Parks & Land Acquisition Capital Project Fund CC - Parks & Recreation 288,839 Parks & Land Acquisition Debt Service Fund CC - Road & Street Facilities 9,31,134 County Transportation Maintenance Fund Childhood Development Services 75, Circuit Court Judges 216,298 Circuit Court Judges - Legal Research 7,568 Clerk - County Criminal - Transfer 2, Fine & Forfeiture Fund Clerk to County Commission - Transfer 2,895,61 Code Enforcement 3,33,129 Community Services 484,775 Community Services/CDBG 2,79,947 Cooperative Extension Service 1,3,759 County Administrator 689,371 County Attorney 585,492 County Court Judges 38,879 County Ct-Summ Claims Mediation 1, County Engineer - 8 % Gas Tax 5,628,326 8 % Gas Tax Construction Fund Court Administrator 496,917 Debt Service 1,71,912 Parks & Land Acquisition Debt Service Fund Debt Service 3,44,5 Public Improvement Debt Service Fund 7

10 FISCAL YEAR 26-7 BUDGET APPROPRIATIONS: Disaster Relief Services 82,34 Division of Forestry - Fire Control 14,796 Drug Court 188,738 Dunnellon Airport 1,48,999 Dunnellon Airport Authority Fund Economic Development Council 145, Emergency Food & Drugs 48, Facilities Management 9,637,412 Facilities Management - Health Building 715,915 Family Mediation 58,875 Fleet Management 5,86,12 General Government 2,295,841 Guardian Ad Litem Program 62, Hazardous Waste Disposal 542,38 Solid Waste Disposal Fund Historical Commission 56,36 HOME Investment Partnership Program 2,338,655 HR / Clinic 35,469 Human Resources 736,685 Information Systems 3,288,894 Insurance 23,64,737 Insurance Fund Juvenile Detention 2,32, 8

11 FISCAL YEAR 26-7 BUDGET APPROPRIATIONS: Juvenile Drug Court 15,212 Law Library 15,212 Criminal Justice Court Costs Fund Legal Aid 15,212 Criminal Justice Court Costs Fund Litter Control 969,862 Solid Waste Disposal Fund Marion County Health Unit 2,456,77 Marion County Health Unit Trust Fund Marion County Public Library System 8,677,61 Marion County Senior Services / Marion Transit Ser 531,38 Marion Soil Conservation District 49,428 Medicaid - Hospitals / Nursing Homes 2,82, Medical Examiner 856,925 MSTU / Assessments 597,836 MSTU / Assessments 3, Ocala / Marion County Transit 175, County Transportation Maintenance Fund Other Recreation Programs 2,745,651 Parks & Recreation 3,22,484 Planning 1,784,641 Property Appraiser - Transfer 4,146,135 Public Defender - LOV 1, Public Defender Administration 474,331 Public Safety Communications 1,721,559 9

12 FISCAL YEAR 26-7 BUDGET APPROPRIATIONS: Public Safety Radio System 6,713,79 Public Safety Radio System Capital Projects Fund Public Safety Radio System Debt Service 1,476,31 Public Safety Radio System Debt Service Fund Purchasing 429,84 Rape Crisis - Domestic Violence Center 3, Retired Seniors Volunteer Program 11,418 Road Assessments 18,435,498 County Transportation Maintenance Fund Road Construction - 2 % Gas Tax 2,64,29 2 % Gas Tax Construction Fund Sheriff - Bailiff - Transfer 1,548,64 Fine & Forfeiture Fund Sheriff - Emergency Management - Transfer 53,761 Sheriff - Jail - Transfer 27,896,84 Sheriff - Regular - Transfer 11,42,137 Fine & Forfeiture Fund Sheriff's Educational Fund 135,242 Sheriff's Educational Fund Solid Waste Collection 1,922,32 Solid Waste Disposal Fund Solid Waste Disposal 36,863,43 Solid Waste Disposal Fund Solid Waste Recycling 2,18,783 Solid Waste Disposal Fund Southeastern Livestock Pavilion 3,424,137 State Attorney 452,315 Fine & Forfeiture Fund State Attorney - Cir Criminal 42, Fine & Forfeiture Fund State Attorney - LOV 23,175 Fine & Forfeiture Fund Supervisor of Elections - Transfers 2,935,469 1

13 FISCAL YEAR 26-7 BUDGET APPROPRIATIONS: Surtax Capital Projects 41,994,94 Surtax Capital Projects Tax Collector - Transfer 8,687,53 Teen Court 58,2 The Centers, Inc. 1,61,61 Tourist Development Tax Department 2,452,121 Tourist Development Tax Transfers 21,424 Criminal Justice Court Costs Fund Transfers 233,411 Public Improvement Debt Service Fund Transportation Department 19,59,565 County Transportation Maintenance Fund Underground Storage Inspection Program 189,818 Veterans Service Office 479,3 Withlacoochee Regional Planning Council 121,97 Zoning 975,723 TOTAL COUNTYWIDE BUDGET APPROPRIATIONS 375,675,587 11

14 ADOPTED NON-COUNTYWIDE BUDGET FISCAL YEAR 26-7 MSTU for Law Enforcement MSTU for EMS and Fire Protection and Rescue Services MSTU for Emergency Medical Transportation Services Marion Oaks MSTU Millage 2.28 Ad Valorem Taxes 3,375,671 Other Taxes 31, Licenses and Permits Intergovernmental Revenues Charges for Services 473,771 Fines and Forfeiture Miscellaneous Revenues 31, Special Assessments Impact Fees Millage 1.4 Ad Valorem Taxes 14,67,848 Other Taxes 9, Licenses and Permits 65,4 Intergovernmental Revenues 21, Charges for Services 684,9 Fines and Forfeiture Miscellaneous Revenues 422, Special Assessments 22,56,618 Impact Fees Millage.21 Ad Valorem Taxes 2,872,68 Other Taxes 3,4 Licenses and Permits Intergovernmental Revenues 1,43,795 Charges for Services Fines and Forfeiture Miscellaneous Revenues 18, Special Assessments Impact Fees Millage 1.63 Ad Valorem Taxes 1,335,229 Other Taxes 9, Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 4,5 Special Assessments Impact Fees at 1% 31,46,442 Florida Law (1,573,23) at 1% 37,83,766 Florida Law (1,891,538) at 1% 3,937,263 Florida Law (196,863) at 1% 1,384,729 Florida Law 95% 95% 95% 95% 1,315,493 Interfund Transfer Balance Brought Forward 8,952,872 Interfund Transfer Balance Brought Forward 7,46,547 Interfund Transfer Balance Brought Forward 724,639 Interfund Transfer Balance Brought Forward 574,379 RECEIPTS 38,84,291 RECEIPTS 43,345,775 RECEIPTS 4,465,39 RECEIPTS 1,889,872 Personal Services 22,427,99 Operating Expenses 7,33,76 1,689,784 7,418,892 Personal Services 24,768,664 Operating Expenses 5,555,266 7,499,191 5,522,654 Personal Services Operating Expenses 123,96 3,576, ,241 Personal Services 256,14 Operating Expenses 257,39 288,45 1,88,18 38,84,291 43,345,775 4,465,39 1,889,872 12

15 ADOPTED NON-COUNTYWIDE BUDGET FISCAL YEAR 26-7 Silver Springs Shores Special Tax District Hills of Ocala MSTU For Recreation Rainbow Lakes Estates - Comm Res Facility MSTU Silver Springs Shores MSBU for Road Improvements Millage 3. Ad Valorem Taxes 93,41 Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 15, Special Assessments Impact Fees Millage.14 Ad Valorem Taxes 36,457 Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 82 Special Assessments Impact Fees Millage.45 Ad Valorem Taxes 14,322 Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 4, Special Assessments Impact Fees Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 11, Special Assessments 1,75,467 Impact Fees at 1% 918,41 Florida Law (45,92) at 1% 37,277 Florida Law (1,864) at 1% 144,322 Florida Law (7,216) at 1% 1,86,467 Florida Law 95% 95% 95% 95% 1,32,144 Interfund Transfer Balance Brought Forward 145,597 Interfund Transfer Balance Brought Forward 21,346 Interfund Transfer Balance Brought Forward 98,613 Interfund Transfer Balance Brought Forward 44,57 RECEIPTS 1,18,87 RECEIPTS 56,759 RECEIPTS 235,719 RECEIPTS 1,436,21 Personal Services 399,27 Operating Expenses 294,282 58,25 4, ,951 Personal Services Operating Expenses 26,671 18, 12,88 Personal Services Operating Expenses 44,22 87,131 14,386 Personal Services Operating Expenses 4,721 1,39,48 5, 1,18,87 56, ,719 1,436,21 13

16 ADOPTED NON-COUNTYWIDE BUDGET FISCAL YEAR 26-7 Fire Rescue Impact Fees Fund Marion Oaks MSBU for Road Improvements Marion Oaks MSTU for General Services Rainbow Lakes Estates - Fire Protection MSBU Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 13, Special Assessments Impact Fees 1,52,27 Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 3,12 Special Assessments 754,87 Impact Fees Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 3,31 Special Assessments 455,34 Impact Fees Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 4,4 Special Assessments 199,65 Impact Fees at 1% 1,515,27 Florida Law (75,751) at 1% 757,99 Florida Law (37,9) at 1% 458,65 Florida Law (22,933) at 1% 24,5 Florida Law 95% 95% 95% 95% 193,85 Interfund Transfer Balance Brought Forward 1,239,23 Interfund Transfer Balance Brought Forward 137,688 Interfund Transfer Balance Brought Forward 135,484 Interfund Transfer Balance Brought Forward 233,6 RECEIPTS 2,678,299 RECEIPTS 857,778 RECEIPTS 571,21 RECEIPTS 426,811 Personal Services Operating Expenses 5 2,672,799 5, Personal Services Operating Expenses 39, ,592 Personal Services 217,238 Operating Expenses 115,362 44, 194,61 Personal Services Operating Expenses 144,462 16, 122,349 2,678, , ,21 426,811 14

17 ADOPTED NON-COUNTYWIDE BUDGET FISCAL YEAR 26-7 Rainbow Lakes Estates - MSTU for Road Improvements Indian Meadow MSTU for Street Lighting Ocala Heights MSTU for Street Lighting Lake Tropicana MSTU for Road Improvements Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues Special Assessments Impact Fees Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 1 Special Assessments 2,25 Impact Fees Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 17 Special Assessments 6,11 Impact Fees Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 33 Special Assessments 58,52 Impact Fees at 1% Florida Law at 1% 2,26 Florida Law (112) at 1% 6,271 Florida Law (314) at 1% 58,85 Florida Law 95% 95% 95% 55,98 Interfund Transfer Balance Brought Forward 2,378 Interfund Transfer Balance Brought Forward 1,296 Interfund Transfer Balance Brought Forward 7,482 Interfund Transfer Balance Brought Forward 66,223 RECEIPTS 2,378 RECEIPTS 3,444 RECEIPTS 13,439 RECEIPTS 122,131 Personal Services Operating Expenses 2,378 Personal Services Operating Expenses 2,944 5 Personal Services Operating Expenses 11,439 2, Personal Services Operating Expenses 11,52 111,79 2,378 3,444 13, ,131 15

18 ADOPTED NON-COUNTYWIDE BUDGET FISCAL YEAR 26-7 Bahia Oaks MSTU for Street Lighting Boardman MSTU for Street Lighting Doublegate Subdivision MSTU for General Services Hickory Hill Subdivision MSTU for Street Lighting Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 19 Special Assessments 13,4 Impact Fees Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 26 Special Assessments 3,2 Impact Fees Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 9 Special Assessments 1,782 Impact Fees Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 12 Special Assessments 1,9 Impact Fees at 1% 13,59 Florida Law (679) at 1% 3,46 Florida Law (172) at 1% 1,872 Florida Law (93) at 1% 2,2 Florida Law 95% 95% 95% 95% 1,919 Interfund Transfer Balance Brought Forward 6,693 Interfund Transfer Balance Brought Forward 8,865 Interfund Transfer Balance Brought Forward 3,26 Interfund Transfer Balance Brought Forward 4,311 RECEIPTS 19,64 RECEIPTS 12,153 RECEIPTS 4,85 RECEIPTS 6,23 Personal Services Operating Expenses 17,64 2, Personal Services Operating Expenses 1,153 2, Personal Services Operating Expenses 4,5 8 Personal Services Operating Expenses 5,23 1, 19,64 12,153 4,85 6,23 16

19 ADOPTED NON-COUNTYWIDE BUDGET FISCAL YEAR 26-7 Raven Hill Subdivision MSTU for General Services Golden Hills Turf & Country Club MSTU for Road Improvements Pine Run Estates MSTU for Road Improvements Churchill Subdivision MSTU for Street Lighting Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 21 Special Assessments 2,75 Impact Fees Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 1,41 Special Assessments 37,5 Impact Fees Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 3,54 Special Assessments 25,5 Impact Fees Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 7 Special Assessments 2,314 Impact Fees at 1% 2,285 Florida Law (114) at 1% 38,46 Florida Law (1,922) at 1% 29,4 Florida Law (1,452) at 1% 2,384 Florida Law 95% 95% 95% 95% 2,264 Interfund Transfer Balance Brought Forward 8,46 Interfund Transfer Balance Brought Forward 223,229 Interfund Transfer Balance Brought Forward 177,191 Interfund Transfer Balance Brought Forward 2,72 RECEIPTS 1,217 RECEIPTS 259,767 RECEIPTS 24,779 RECEIPTS 4,966 Personal Services Operating Expenses 8,717 1,5 Personal Services Operating Expenses 9,257 25,51 Personal Services Operating Expenses 52, ,591 Personal Services Operating Expenses 4, , ,767 24,779 4,966 17

20 ADOPTED NON-COUNTYWIDE BUDGET FISCAL YEAR 26-7 Woods and Lakes Subdivision MSBU for Road Maintenance Clean Water Program Rainbow's End MSTU for General Municipal Services Tompkins & Georges Addition to Dunnellon MSTU Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 3,3 Special Assessments 37,739 Impact Fees Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 215, Special Assessments 3,759,11 Impact Fees Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 4,1 Special Assessments 69,9 Impact Fees Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 33 Special Assessments 4,956 Impact Fees at 1% 41,39 Florida Law (2,52) at 1% 3,974,11 Florida Law (198,75) at 1% 73,19 Florida Law (3,659) at 1% 5,286 Florida Law 95% 95% 95% 95% 5,21 Interfund Transfer Balance Brought Forward 25,862 Interfund Transfer Balance Brought Forward 6,57,835 Interfund Transfer Balance Brought Forward 45,619 Interfund Transfer Balance Brought Forward 13,436 RECEIPTS 244,849 RECEIPTS 1,283,231 RECEIPTS 115,15 RECEIPTS 18,457 Personal Services Operating Expenses 17, ,64 1, Personal Services 653,24 Operating Expenses 5,78,27 1,928,217 8,65 1,984,89 Personal Services Operating Expenses 5,833 54,469 47,848 7, Personal Services Operating Expenses 15,457 3, 244,849 1,283, ,15 18,457 18

21 ADOPTED NON-COUNTYWIDE BUDGET FISCAL YEAR 26-7 Country Estates Buffington Addition MSTU Citrus Park MSTU Wineberry MSTU for General Services Golden Hills Turf & Country Club MSTU for General Services Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 2 Special Assessments 1,66 Impact Fees Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 21 Special Assessments 3,18 Impact Fees Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 1 Special Assessments 1,344 Impact Fees Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 11 Special Assessments 9,51 Impact Fees at 1% 1,266 Florida Law (63) at 1% 3,39 Florida Law (169) at 1% 1,444 Florida Law (72) at 1% 9,62 Florida Law 95% 95% 95% 95% 9,139 Interfund Transfer Balance Brought Forward 9,129 Interfund Transfer Balance Brought Forward 6,774 Interfund Transfer Balance Brought Forward 3,82 Interfund Transfer Balance Brought Forward 3,29 RECEIPTS 1,332 RECEIPTS 9,995 RECEIPTS 5,174 RECEIPTS 12,429 Personal Services Operating Expenses 9,332 1, Personal Services Operating Expenses 8,995 1, Personal Services Operating Expenses 4,674 5 Personal Services Operating Expenses 11,429 1, 1,332 9,995 5,174 12,429 19

22 ADOPTED NON-COUNTYWIDE BUDGET FISCAL YEAR 26-7 Delcrest Subdivision MSTU for General Services Bellaire Subdivision MSTU for General Services Boulder Hill Subdivision MSTU for Street Lighting Impact Fee Trust Fund - District 1 Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 1 Special Assessments 1,82 Impact Fees Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 1 Special Assessments 1,96 Impact Fees Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues Special Assessments 1,65 Impact Fees Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 36, Special Assessments Impact Fees 2,69, at 1% 1,92 Florida Law (96) at 1% 2,6 Florida Law (13) at 1% 1,65 Florida Law (82) at 1% 2,726, Florida Law 95% 95% 95% 95% 2,589,7 Interfund Transfer Balance Brought Forward 4,899 Interfund Transfer Balance Brought Forward 3,96 Interfund Transfer Balance Brought Forward 1,9 Interfund Transfer Balance Brought Forward 3,34,723 RECEIPTS 6,723 RECEIPTS 5,863 RECEIPTS 2,577 RECEIPTS 5,624,423 Personal Services Operating Expenses 6,223 5 Personal Services Operating Expenses 5,363 5 Personal Services Operating Expenses 2,277 3 Personal Services Operating Expenses 1, 5,593,423 3, 6,723 5,863 2,577 5,624,423 2

23 ADOPTED NON-COUNTYWIDE BUDGET FISCAL YEAR 26-7 Impact Fee Trust Fund - District 2 Impact Fee Trust Fund - District 3 Impact Fee Trust Fund - District 4 Series 98A Debt Service Fund Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 44, Special Assessments Impact Fees 1,93, Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 58, Special Assessments Impact Fees 9,75, Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 37, Special Assessments Impact Fees 1,49, Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 4 Special Assessments 6,32 Impact Fees at 1% 1,974, Florida Law (98,7) at 1% 9,88, Florida Law (49,4) at 1% 1,527, Florida Law (526,35) at 1% 6,72 Florida Law 95% 95% 95% 95% 6,384 Interfund Transfer Balance Brought Forward 2,54,122 Interfund Transfer Balance Brought Forward 12,681,771 Interfund Transfer Balance Brought Forward 8,219,2 Interfund Transfer Balance Brought Forward 971 RECEIPTS 4,379,422 RECEIPTS 21,999,371 RECEIPTS 18,219,85 RECEIPTS 7,355 Personal Services Operating Expenses 1, 4,348,422 3, Personal Services Operating Expenses 11, 21,958,371 3, Personal Services Operating Expenses 11, 18,178,85 3, Personal Services Operating Expenses 5 7,35 4,379,422 21,999,371 18,219,85 7,355 21

24 ADOPTED NON-COUNTYWIDE BUDGET FISCAL YEAR 26-7 Series 99A Debt Service Fund Series 2A Debt Service Fund Series 21A Debt Service Fund Series 23A Debt Service Fund Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 75 Special Assessments 36,562 Impact Fees Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 2 Special Assessments 8,84 Impact Fees Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 3 Special Assessments 14,131 Impact Fees Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 1, Special Assessments 36,389 Impact Fees at 1% 37,312 Florida Law (1,866) at 1% 9,4 Florida Law (45) at 1% 14,431 Florida Law (722) at 1% 37,389 Florida Law 95% 95% 95% 95% 351,87 Interfund Transfer Balance Brought Forward 5,485 Interfund Transfer Balance Brought Forward 2,176 Interfund Transfer Balance Brought Forward 4,354 Interfund Transfer Balance Brought Forward 2,269 RECEIPTS 4,931 RECEIPTS 1,73 RECEIPTS 18,63 RECEIPTS 372,139 Personal Services Operating Expenses 1 4,921 Personal Services Operating Expenses 5 1,725 Personal Services Operating Expenses 5 18,58 Personal Services Operating Expenses 2 372,119 4,931 1,73 18,63 372,139 22

25 ADOPTED NON-COUNTYWIDE BUDGET FISCAL YEAR 26-7 Series 23B Debt Service Fund Series 24A Debt Service Fund Series 24B Debt Service Fund Series 24C Debt Service Fund Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 25 Special Assessments 1,93 Impact Fees Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 5 Special Assessments 38,778 Impact Fees Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 1,25 Special Assessments 25,223 Impact Fees Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 1,5 Special Assessments 23,326 Impact Fees at 1% 1,343 Florida Law (517) at 1% 39,278 Florida Law (1,964) at 1% 26,473 Florida Law (1,323) at 1% 24,826 Florida Law 95% 95% 95% 95% 23,585 Interfund Transfer Balance Brought Forward 1,813 Interfund Transfer Balance Brought Forward 2,747 Interfund Transfer Balance Brought Forward 32,396 Interfund Transfer Balance Brought Forward 18,573 RECEIPTS 11,639 RECEIPTS 58,61 RECEIPTS 57,546 RECEIPTS 42,158 Personal Services Operating Expenses 5 11,634 Personal Services Operating Expenses 1 58,51 Personal Services Operating Expenses 5 57,541 Personal Services Operating Expenses 5 42,153 11,639 58,61 57,546 42,158 23

26 ADOPTED NON-COUNTYWIDE BUDGET FISCAL YEAR 26-7 Series 25A Debt Service Fund Series 24A Capital Projects Fund Series 24B Capital Projects Fund Series 24C Capital Projects Fund Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 4,5 Special Assessments 135,849 Impact Fees Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 4 Special Assessments Impact Fees Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 3, Special Assessments Impact Fees Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 1,5 Special Assessments Impact Fees at 1% 14,349 Florida Law (7,17) at 1% 4 Florida Law (2) at 1% 3, Florida Law (15) at 1% 1,5 Florida Law 95% 95% 95% 95% 1,425 Interfund Transfer Balance Brought Forward 84,85 Interfund Transfer Balance Brought Forward 89,791 Interfund Transfer Balance Brought Forward 144,351 Interfund Transfer Balance Brought Forward 55,3 RECEIPTS 218,137 RECEIPTS 9,171 RECEIPTS 147,21 RECEIPTS 56,725 Personal Services Operating Expenses 1 218,127 Personal Services Operating Expenses 5 9,166 Personal Services Operating Expenses 5 147,196 Personal Services Operating Expenses 5 53,418 3,32 218,137 9, ,21 56,725 24

27 ADOPTED NON-COUNTYWIDE BUDGET FISCAL YEAR 26-7 Series 25A Capital Projects Fund Marion County Utilities Fund Local Housing Assistance Trust Fund Hurricane Housing Trust Fund Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services Fines and Forfeiture Miscellaneous Revenues 1,5 Special Assessments Impact Fees Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues Charges for Services 17,86,953 Fines and Forfeiture Miscellaneous Revenues 1,12,842 Special Assessments Impact Fees Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues 1,75, Charges for Services Fines and Forfeiture Miscellaneous Revenues 43, Special Assessments Impact Fees Ad Valorem Taxes Other Taxes Licenses and Permits Intergovernmental Revenues 53, Charges for Services Fines and Forfeiture Miscellaneous Revenues 1, Special Assessments Impact Fees at 1% 1,5 Florida Law (75) at 1% 18,99,795 Florida Law (945,489) at 1% 2,18, Florida Law (19,) at 1% 531, Florida Law 95% 95% 95% 95% 54,45 Interfund Transfer Balance Brought Forward 84,733 Interfund Transfer Balance Brought Forward 14,461,497 Interfund Transfer Balance Brought Forward 2,395,613 Interfund Transfer Balance Brought Forward 12,238 RECEIPTS 86,158 RECEIPTS 32,425,83 RECEIPTS 4,466,613 RECEIPTS 624,688 Personal Services Operating Expenses 5 28,627 57,526 Personal Services 4,3,84 Operating Expenses 6,726,774 15,39,111 5,478,35 5, 65,773 Personal Services Operating Expenses 5 4,166,113 3, Personal Services 41,83 Operating Expenses 2,885 51, 7, 86,158 32,425,83 4,466, ,688 25

28 Marion County Board of County Commissioners General Requirements of a County Budget 1. An annual budget is required for each fiscal year ending on September 3, and shall control the levy of taxes and expenditure of money during the ensuing fiscal year. 2. The budget must be balanced, that is estimated revenues, including the amount carried forward from the current fiscal year, must equal proposed expenditures. 3. Appropriations are to be divided to reflect the approximate division between countywide and non-countywide expenditures. 4. Provisions may be made for certain reserves of funds. County Budget Schedule Deadlines On or before July 15: Clerk of the Circuit Court Presents Proposed Budget to the Board of County Commissioners. No later than August 4: Board of County Commissioners notifies Property Appraiser of Proposed Millage Rates, Rolled Back Millage Rates, and the Date, Time and Place of First of Two Public Hearings No later than August 24: Property Taxes Property Appraiser Mails Notices of Proposed September 2-17: Public Hearings to Consider Adoption of Tentative Millage Rates and Budgets (September 7, 26) September 19 - October 7: Public Hearings to Consider Adoption of Final Millage Rates and Budgets (September 21, 26) (Deadlines illustrated do not provide for optional shortening of time frames.) Prepared by: David R. Ellspermann, Clerk of the Circuit Court - Budget Department (CHART 1)

29 Marion County Board of County Commissioners Countywide vs. Non-Countywide 26-7 Budget 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. In Millions of Dollars The Countywide budget represents the majority of funding for operations The Non-Countywide budget represents the total funding for many separate service districts. Countywide Non-Countywide Prepared by: David R. Ellspermann, Clerk of the Circuit Court - Budget Department (CHART 2)

30 Marion County Board of County Commissioners Fiscal Year 26-7 Countywide Budget - Revenues by Type Countywide Budget - Millage Rate Transfers & Debt Proceeds 5% Balances Forward 39% Special Assessments 2% Ad Valorem 79% FUNDNAME REVISE REVTYPE Adopted Taxes 3.62 Ad Valorem Taxes ####### 2% Fine & Forfeiture Fund.71 Other Taxes ####### County Transportation Mainten Shared Revenues ####### Marion County Health Unit Tru.14 Licenses and Permits & Fines ####### Parks & Land Acquisition Debt.1 Charges for Services ####### Other Revenues ####### Assessments ####### Transfers & Debt Proceeds ####### Balances Forward ####### Misc. Revenues 4% Charges for Services 1% Revenues 26-7 Licenses and Permits & Fines 2% Other Taxes 4% Intergovernmental Revenues 12% Parks & Land Acquisition Debt Service Fund 2% Marion County Health Unit Trust Fund 3% County Transportation Maintenance Fund % Millage Rates 26-7 Fine & Forfeiture Fund 16% Ad Valorem Taxes 75,669, Other Taxes 16,4,82 Inter-governmental Revenues 46,572,962 Fine & Forfeiture Fund.71 Licenses and Permits & Fines 8,588,35 Charges for Services 38,231,478 County Transportation Maintenance Fund. Miscellaneous Revenues 13,383,987 Special Assessments 8,475,37 Marion County Health Unit Trust Fund.14 Transfers & Debt Proceeds 2,433,789 Balances Forward 148,316,731 Parks & Land Acquisition Debt Service Fund.1 Total Budgeted Revenues 375,675,587 Total Countywide Millage Rate 4.57 (CHART 3)

31 Marion County Board of County Commissioners Ad Valorem Millage Levy As assessed to an individual homeowner Assessed value of home Homestead exemption Taxable value of home X Adopted Countywide Millage Rate Homeowner property tax levy 125, (25,) 1, As levied for the Countywide Budget Countywide taxable value X Countywide Millage Rate 17,429,268, Property Tax 95% 75,669,171 Prepared by: David R. Ellspermann, Clerk of the Circuit Court - Budget Department (CHART 4)

32 Marion County Board of County Commissioners Fiscal Year 26-7 Countywide Budget - Expenditure of Constitutional Officers Countywide Budget - Expenditure by Function SumOfREVISE DEPTPSLTYPE FUNDTYPE GDEPTPSL GExpFunc ExpFuncType SumOfREVISE Debt Service FUNDTYPE 315,623,274 County CommisC Clerk of the 1 General 1 General Govern 118,42,542 2% C 2,915,61 Clerk of the CircC Circuit Court 2 Government 2 Debt Service 6,581,993 C 4,146,135 Property AppraiC 1% 3 32% 3 Public Safety 68,72,789 C Public Safety 41,368,46 Sheriff C 4 4 Physical Enviro 33,774,471 C 2,935,469 Supervisor of E C Property 18% 5 5 Human Service 19,668,275 C 8,687,53 Tax Collector C Appraiser 6 6 Transportation 55,98,795 C 1% Reserves 7 Culture / Recrea 26,82,267 C Sheriff 8% 8 Court Related E 16,788,877 C 11% 9 Reserves 29,639,578 C County Commission 84% Supervisor of Elections 1% Tax Collector 2% Court Related Expenditures 4% Culture / Recreation 7% Transportation 15% Human Services 5% Physical Environment 9% Expenditures 26-7 Expenditures 26-7 General Government 118,42,542 Debt Service 6,581,993 Public Safety 68,72,789 County Commission 315,623,274 Physical Environment 33,774,471 Clerk of the Circuit Court 2,915,61 Human Services 19,668,275 Property Appraiser 4,146,135 Transportation 55,98,795 Sheriff 41,368,46 Culture / Recreation 26,82,267 Supervisor of Elections 2,935,469 Court Related Expenditures 16,788,877 Tax Collector 8,687,53 Reserves 29,639,578 Total Budgeted Expenditures 375,675,587 Total Budgeted Expenditures 375,675,587 (CHART 5)

33 Marion County Board of County Commissioners Reserves - Countywide Budget Fiscal Year Reserve for Contingencies 8,15,173 (Cash reserve to fund operations during first part of fiscal year prior to property tax collections.) - Reserve for Book Endowment 612,152 (Proceeds of donated funds provided for the express purpose of purchasing library materials.) - Other Uses - Refunds 58,534 (Various reserves to provide for refunds arising in the normal course of operations.) Fine & Forfeiture Fund - Reserve for Contingencies 2,88,463 (Cash reserve to fund operations during first part of fiscal year prior to property tax collections.) County Transportation Maintenance Fund - Reserve for Contingencies (and Refunds) 262,722 (Cash reserve to initiate Road Assessment programs and fund unanticipated transportation costs) Dunnellon Airport Authority Fund - Reserve for Contingencies and Carry Forward 162,414 (Funds generated through operations of the Dunnellon Airport Authority reserved for future use.) Emergency Telephone System Fund - Reserve for Contingencies and Carry Forward 617,133 (Funds generated by the Telephone Fees restricted as to use by statute.) Building Department Fund - Reserve for Cash Carry Forward (and Refunds) 722,529 (Funds generated by building permit fee revenue restricted as to use by statute.) Tourist Development Tax 138,293 (Funds generated for Tourist Development.) Emergency Wireless Fund 276,229 (Funds generated by the Telephone Wireless Fees restricted as to use by statute.) Public Improvement Debt Service Fund - Reserve for Debt Service 1,672,338 (Reserve for debt service as required by bonded debt covenants.) Parks & Land Acquisition Debt Service Fund - Reserve for Contingencies 288,789 (Funds generated from Voted Debt Service Tax Levy and restricted as to use by statute.) CIP Capital Project Fund - Reserve for Contingencies and Carry Forward 1,381,52 (Funds generated for Capital Improvement Projects.) Surtax Capital Projects - Reserve for Cash to be Carried Forward 1,989,258 (Funds generated for the One Cent Sales Tax Capital Projects.) Solid Waste Disposal Fund - Reserves for Future 5,579,7 (Solid Waste operating revenue reserved for future solid waste infrastructure needs.) Solid Waste Disposal Fund - Reserve for Future Land Purchase 4,474,791 (Solid Waste operating revenue reserved for future land purchase.) Insurance Fund - Reserve for Self Insurance Claims 58,638 (Funds generated from County insurance allocations to be utilized for future claims.) Total Reserves - Countywide Budget 29,639,578 (CHART 6) Prepared by: David R. Ellspermann, Clerk of the Circuit Court Budget Department