MANATEE COUNTY, FLORIDA. RECOMMENDED BUDGET FY12 and FY13 FUND SUMMARY REPORT

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1 MANATEE COUNTY, FLORIDA RECOMMENDED BUDGET FY12 and FY13 FUND SUMMARY REPORT

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3 BUDGET BY FUND Table of Contents Fund Title Page Introduction 5 General Fund 7 Water & Sewer Operating and Debt Service Funds 1 Health Self-Insurance Fund 12 Solid Waste Operating & Debt Service Funds 13 Transportation Trust Fund 15 Roads Impact Fee Projects Funds 17 Health Care Fund 19 Fleet & Fuel Services Fund 2 Gas Tax Capital Projects Funds 21 Debt Service Funds 22 Self-Insurance Fund 23 Unincorporated Municipal Services Taxing Unit Fund (UMSTU) 24 Gas Tax Road Maintenance Funds 26 Utilities Capital Projects Funds 27 Children's Services Tax Fund 28 Tourist Development Tax Funds 29 Library Funds 31 Transit Operating & Capital Funds 32 Stormwater Operating & Capital Improvement Funds 33 Phosphate Severance Tax Fund 34 Building Department Fund 35 Utilities Maintenance Projects Fund 36 Law Enforcement Impact Fee Funds 37 Building Capital Projects Fund Transportation Bonds Fund 39 Parks & Recreation User Funded Programs Fund 4 Automated Systems Maintenance 41 Solid Waste Capital Projects Funds 42 Impact Fee Administration Fund 43 County Community Redevelopment Areas (CRAs) Funds 44 Golf Courses Operating & Debt Service Funds 45 Parks Impact Fee Project Funds 46 Civic Center Fund Enhancement Fee Fund 49 Assessment Projects Revenue Funds 5 Beach Erosion Control Tourist Tax & Capital Projects Fund 51 Tree Trust Fund 52 Special Law Enforcement Trust Funds 53 Metropolitan Planning Organization (MPO) Fund 54 Communications Fund 55 Court Technology Fee Fund 56 Radio Communications Fund 57 3

4 BUDGET BY FUND Table of Contents Fund Title Page Florida Boating Improvement Program Funds 58 Dredging Assessments & Capital Projects 59 Public Safety Impact Fee Fund 6 Green Bridge Demolition 61 Palm Aire Landscape MSTU Fund 62 Highway Capital Projects 63 Street Lighting Districts Funds 64 Emergency Medical Services Trust Fund 65 Cable Franchise Fees 66 Substance Abuse Treatment Funds 67 Alphabetical Listing by Fund Name 68 4

5 FUND SUMMARY REPORT INTRODUCTION Beginning in June 28, the presentation of the budget for Fiscal Year 29 included a new feature, which we called fund summaries. The fund summaries were provided to show a 3, foot view of the budget, displaying financial information at the fund level. In governmental accounting, a fund is a self balancing set of accounts that are accounted for separately for the purpose of segregating certain revenues and expenses within the fund. Generally, funds keep accounts separate due to legal requirements and/or the requirements of generally accepted accounting principles. As presented in the fund summaries last year, three columns are shown; the prior year (21) actual, the current year (211) budget, and the recommended (212) budget. As we explained last year, presentations of this nature can get rather technical, in contrast to the user friendly presentations that we typically use for our budgets. The information feeds directly from our automated systems onto the presentation pages, so the information is in a form that may be more understandable to financial technicians than to the general public. Due to resource limitations, this is the only way that we can produce this data in a timely fashion for the scheduled budget review. With the columns of additional information that have been included this year, we are providing further explanations to help understand the data. In making comparisons using the column showing data from the prior year actual, FY 21, there are factors to consider. First, under Sources of Funds, the Cash Carryover line item will only show as a budgeted item ; this figure is not booked as revenue in the finance system and consequently will not appear on this report as actual revenue for FY 21. Second, reserves also only appear as budgets. No monies are ever expended from the reserve accounts, so there will not be expenditure entries in the actual column for reserves. This is because reserves are transferred to an operating account prior to being spent. In the Budget column for FY 211, the amounts shown reflect the current year budget as it was adopted. Also for the 211 column, amounts shown in some reserves in the Budget are shown only in total. In the 212 Budget column additional detail on reserves is provided, showing amounts that are committed or set aside for various purposes. Comparisons from one year to the next are especially challenging in the Reserves and Set Aside Amounts section. Staff have attempted to line up reserve set asides budgeted for FY11 and FY12 to provide a comparison where applicable. 5

6 The Reserves section also segregates any amounts that are set aside to meet the requirements of the Reserve Policy which was adopted May 25, 211. For major funds, this amount is identified as Cash Balance for Operating. Monies available to be used in future budgets to maintain our levels of service or to subsidize further revenue shortfalls are identified as Budget Stabilization Fund reserves. The purpose of presenting this information is not to get into detailed discussions of the meaning of the accounts and related detail. Instead, the intent is to show in general terms the financial structure that underlies the budget, revenue sources for various programs, reserves, and the financial condition of the various segments of the budget. 6

7 GENERAL FUND The General Fund is used to account for all financial resources of the county except those required to be accounted for in another fund. Other funds are established based on legal requirements and generally accepted accounting principles for government entities as set forth by the Governmental Accounting Standards Board (GASB). FY29-21 FY FY ,, 93,4, Property Taxes Other Taxes Licenses and permits Intergovernmental Charges for services Fines and forfeitures Contributions Miscellaneous Operating grants Transfers from other funds 148,997,392 3,13,94 355,784 26,762,442 33,75, ,688 1,779,25 1,124,62 2,761,73 229,724 4,259,61 88,, 136,126,515 3,465, 398,28 28,46,97 29,599,28 78, 3,5, 1,54,149 2,729,9 244,1 3,13,834-1,314,25 93,4, 129,97,288 3,3, 459,2 29,282,685 28,117,98 88,122 2,8,1 98,257 2,675, ,143 4,52,834-9,916,83 223,717, ,1, ,926, ,717,819 County Administration 2,379,873 Clerk of Circuit Court 6,733,782 Property Appraiser 3,545,82 Sheriff 13,648,21 Supervisor of Elections 1,748,141 Tax Collector 7,614,84 County Attorney 2,162,338 Community Services 13,628,711 Financial Management 1,784,168 Human Resources 1,23,58 Information Technology Dept 8,679,968 Parks and Recreation 5,687,769 Public Defender 91,166 Public Safety 17,834,924 Utilities Department 521,75 States Attorney 449,955 Public Works(Transp/Prj Mgt) 13,421 Court Administrator 29, ,1, ,326,416 2,38,331 6,584,184 3,576,74 13,35,844 2,74,636 7,422,61 2,27,326 13,421,719 1,549, ,541 7,992,36 5,25,945 19,3 17,993, , , ,126 2,156,185 6,55,978 3,493,467 12,138,711 2,58,39 7,49,354 2,24,437 14,177,317 1,6, ,561 7,711,633 5,363,543 1,39 18,896,11 527, , ,618 7

8 GENERAL FUND FY29-21 General Government 6,736,522 Court Costs 1,474,553 Natural Resources Dpt 1,83,66 Property Management Dept 1,89,949 Neighborhood Services Dept 415,835 Guardian Ad Litem 65,615 FY ,122,633 1,74,194 1,872,3 9,88,8 633,412 65,116 FY ,63,812 1,419,921 1,3,259 9,194, ,655 63,736 Transfers Out to Other Funds/Agencies: Tran to Child Svc Tax Fund Tran to Parks & Rec User Fd Pr Transfer to MPO Trsf to CDBG Tranfers to Grant >7/3 Transfer to 14thSt CRA Transfer to SoCounty CRA Trans to Court Technology TR to Manatee Drain Debt Srve Transfer to 1999 Rev Refunding Transfer to 2 Adv Ref Bnds Transfer to 24 Rev Imp Bnds Transfer to 26 Rev Imp Bonds Tsf to Revenue Refund Bds 21 Tr to P&R Capital Projects Tr to Build Cap Projects Tran to Transit Tran to Trnst Cap Project Tran to Port Operating Tran to Civic Center Trans to Health Self Ins 199,9, ,813 1,2, 9,69 12,129 39, ,898 93,26 197,425 5,464 1,23, ,636 2,215,79 5,265, , ,55 7,111,253 75, -2, ,5 1,514,459 2,5, 196,219, ,371 1,2, 1,645 25,17 397,87 218,698 7,57 2,226,9 5,286,794 1,475,378 2,679,54 446,5 361,464 2,5, 194,5, ,252 1,, 1, ,445 91,67 381, 2,22,28 5,277,99 1,431, , 2, 1, 2,5, BCC Reserve for Contingency Replacement Equipment / R & R Fuel Increase Reserve Economic Development United Community Center ( Carryover ) Grant Match Sanctions Coordinator Special Counsel Reserve Reserve for Departmental Shortfalls Reserve for MSO/Replace COPS Grant 24,283,84 17,897,118 1,4, 5, 15, 5, 1, 15, 4, 2, 2, 15,7,933 1,2, 5, 173,142 1,, 1, 295, 4, 2, 2, 1,5, 8

9 GENERAL FUND IT Equipment / Improvements Attrition Offset Retirement Rate increase Salary Supplement - County Gen Fund Salary Supplement - Constit. Officers Cash Balance for Operating Health Dept Bldg reserve -used in FY11 Economic Development - Prior Yrs QTI Economic Development (Future Yrs Q T I ) Prior Year Encumbrances / Rollovers Coordinated Lobbying Efforts Budget Stabilization Fund Beach Improvements Reserve Future CIP / R&R /MSO Fleet Facility Medicaid Match (Prior Yr back billing) Other capital projects (prior yrs) Facility Improvements (prior yrs) FY29-21 FY ,, 419, 43,, 179, , 5, 2,986,955 2, 19,595, ,78 659,79 5, FY , 1,, 722,634 1,543,645 4,, 98, ,998 3,, 18, 23,335,824 2, 5, 1,, 223,374,484 72,983,814 77,25,29 287,1, ,326,416 9

10 WATER & SEWER OPERATING AND DEBT SERVICE FUNDS This fund is an enterprise fund which means it is self-supporting and brings in revenues to cover its operating and capital costs. This fund includes the county's potable (drinking) water, wastewater and reclaimed water programs. The potable water program provides service to over 29, county and seasonal residents, and sells water to neighboring communities and Sarasota County. This large and complex program is responsible for the operation and maintenance of the potable system and the treatment of potable water every day. The wastewater program includes all stages of wastewater operation with three plants that treat the county's wastewater every day. The program also produces reclaimed water that provides irrigation water to agriculture and others. This report also includes the debt service costs on water and sewer projects. FY29-21 FY FY ,937,712 32,595,134 Licenses and permits Charges for services Fines and forfeitures Assessments Contributions Miscellaneous Operating grants Gain on disposition of assets Transfers from other funds Interest Rebate 12, 89,42, ,472 1,67,696 3,971 7,982,74 263,328 44,45 31,286,233 22,937,712 17,316 88,134, , ,5 252, 165, 158,316 5, 19,314,592-4,499,614 32,595,134 9,5 93,843, , 383,152 2,6 93,6 455,785 19,383,511-4,843,182 1,887,383 13,318,293 14,87, ,43,978 13,318,293 Community Services 28,62 Information Technology Dept 331,722 Utilities Department 79,522,25 Public Works(Transp/Prj Mgt) 1,261,797 Natural Resources Dpt 751,385 Property Management Dept 351,24 127,744, ,999, ,8 38,92 78,327,295 1,69, ,125 24, ,952 31,128 87,331,782 1,249,199 79,64 175,794 Transfers Out to Other Funds/Agencies: Transfer to General Fund Tranfers to Grant >7/3 82,498,194 2,945,142 75, 81,73,344 2,945,142 9,123,459 2,945,142 1

11 WATER & SEWER OPERATING AND DEBT SERVICE FUNDS Transfers Out to Other Funds/Agencies: Transfer to 42 Pub Wks Maint Tran to W & S Debt Svc Tran to W & S Capital Improv Trans to Health Self Ins FY ,267, 14,768,133 22,423,213 FY ,814, , FY ,64, 13,443, , Reserve for equipment Retirement Rate Increase Reserve for O P E B / E H B premiums Salary Supplement Debt Reserve Cash Balance for Operating Reserve for Future Revenue Decline Budget Stabilization Fund Reserve for Future C I P / Debt Service 44,478,488 18,295,734 85, , 15,31, 2,, 4,66,43 4,843,697 21,564,653 2,252, , 423,226 3,151,299 21,348,554 5,, 27,745,889 32,311, 126,976, ,744, ,999,112 11

12 56 Health Self Insurance This fund is an Internal Services fund used to account for the operation of the county's employee health, dental and wellness programs. FY29-21 FY FY ,3, 33,554,211 Charges for services Miscellaneous Transfers from other funds 43,376,39 35, ,19 2,6, 28,3, 46,37, ,368 1,311,653 3,625, -2,42,731 33,554,211 52,122,726 15, 49,12 3,625, -2,616,91 47,194,199 49,618,881 53,33,737 47,194,199 County Administration 43,24,361 77,918,881 42,37,177 86,884,948 49,221,247 Transfers Out to Other Funds/Agencies: Reserve for Salary Adj.-Health Self Ins. Salary Supplement Reserve EHB Cash Balance Additional Claims Rsv - O P E B / E H B Reserve for Operating - EHB Reserve for Future Dental Claims Reserve for Future Medical Claims Reserve for O P E B 43,24,361 42,37,177 2,325 1,498,139 3,525, 4, 19,665,919 11,15,321 49,221,247 4,52 622,71 25,886,87 11,15,321 35,881,74 37,663,71 43,24,361 77,918,881 86,884,948 The budget for this fund is still under construction pending review of the actuarial study and determination of final rates for the Internal Service Fund. 12

13 SOLID WASTE OPERATING & DEBT SERVICE FUNDS This enterprise fund supports the operation of the solid waste programs through revenue collected via garbage rates and landfill tipping fees. A household hazardous waste and electronic scrap collection program also operates from the main facility. These programs are critical to protecting the environment and the landfill from disposal of potentially harmful waste. The recycling division has successfully promoted its benefits in the county, increasing the recycling rate and lengthening the life of the landfill. This report also includes the debt service costs on solid waste project bonds. FY29-21 FY FY ,611,922 37,325,42 Charges for services Miscellaneous Operating grants Gain on disposition of assets Transfers from other funds 36,68,41 521,694 18,886-2,897 46,59 45,611,922 36,148,241 65, 28,863 48, 466,854-1,865,355 37,325,42 37,852,975 29, 13, 464,486-1,97,798 37,66,63 35,98,63 36,712,663 37,66,63 Utilities Department 31,393,88 81,52,525 74,38,83 35,35,51 32,585,596 Transfers Out to Other Funds/Agencies: Transfer to 24 Trnsp Rev Bd Tran to Stormwater Tran to Solid Waste Debt Serv Trans to Health Self Ins 31,393,88 946,264 1,57,466 46,59 35,35,51 948,42 1,559,21 466,854 9, 32,585, ,91 3,713, ,486 9, Reserve for Hauler contract Retirement Rate Increase Salary Supplement Cash Balance for Operating Reserve for Closure Budget Stabilization Fund 2,914,239 3,64,457 5, 3, 9,7, 3,876,17 2,, 5,214,14 45,24 7,467,5 28,241, ,976 43,16,17 36,238,347 13

14 SOLID WASTE OPERATING & DEBT SERVICE FUNDS FY ,38,47 FY FY ,52,525 74,38,83 14

15 11 Transportation Trust The Transportation Trust Fund is a special revenue fund used to account for specific sources of revenues (e.g. gasoline taxes, transportation ad valorem, etc.) related to right-of-way maintenance and landscaping of medians, traffic and street light maintenance operations, and non-capitalized highway projects. FY29-21 FY FY ,535,874 15,917,235 Property Taxes Other Taxes Intergovernmental Charges for services Contributions Miscellaneous Operating grants Transfers from other funds 9,641,133 17,144,151 4,387,51 1,181,37 53, , , ,588,386 13,535,874 6,521,73 15,742,794 3,981, ,32 453, 1,215,935 2,588,386-1,438,381 15,917,235 6,244,969 17,258,5 4,335, 735, 3, 1,272,5 2,588,386-1,57,298 36,766,619 29,917,631 31,227,57 36,766,619 Public Works(Transp/Prj Mgt) 13,396,52 General Government 23,142 Property Management Dept 587,982 Neighborhood Services Dept 43,453,55 47,144,292 12,577,522 57, 322,318 12,923,774 2, 389,76 39,586 Transfers Out to Other Funds/Agencies: Transfers Trans to Road Impact Dist D Trans to Road Impact Dist F Trans to:co 9ct Voted Gas Tx Tran to LocOpt4Ct Maint Proj Transfer To:5ctBdVote Gas Tax Trans to SE Road Impact Trans to 5&6Ct Gax Tax Tr to 4 Ct Gs Tx Cap Proj Fund Tran to Rd Imp F Tran to Transit Tran to Trnst Cap Project Trans to Health Self Ins 14,7,626 3,475,59 2,473, ,853 1,176,35 628,9 5,123,917 5,714,53 2,338,558 3,92,638 85,284 4,316,384-18,62 1, 12,956,84 3,181,979 1,53, ,75 3,93,743 2,83,498 3,924,838 4,37, , 13,373,66 3,199,34 1,124,85 1,73,864 4,148,159 2,332,76 3,914,526 4,47, , 15

16 11 Transportation Trust Transfers Out to Other Funds/Agencies: Reserve for Contingency Rsrve for Contingency - Attrition Offset Reserve for Fuel Reserve for Econ Dev Incentives Retirement Rate Increase Salary Supplement Cash Balance for Operating Budget Stabilization Fund Reserve for Replacement Capital FY ,499,217 FY ,855,61 259,549 25, 4,213 3,977,691 7,114,151 FY ,19,232 1, 4, 497, 196, 177,845 4,715,653 7,13, , 11,641,64 13,661,994 43,56,843 43,453,55 47,144,292 Tax Revenues (non-ad Valorem) include a portion of Local Option Gas Taxes collected by the county and distributed to the municipalities. Transfers from other funds include amounts for the MSTU portion of ROW Maintenance in the unincoporated areas of the county. Transfers in FY21 to impact fee funds are for loan repayments from the State received in this fund and then distributed to appropriate impact fee funds from the which the monies were originally borrowed. 16

17 ROADS IMPACT FEE PROJECT FUNDS These funds are used to account for the revenues and expenditures relating to impact fees collected for transportation projects. FY29-21 FY FY ,542,39 19,75,719 Licenses and permits Miscellaneous Capital grants Transfers from other funds 4,41, , ,521,98 12,529,49 37,542,39 4,199,24 87, 95-25,31 19,75,719 5,916, ,959 2,72, ,966 22,24,543 4,756,673 26,648,23 22,24,543 Public Works(Transp/Prj Mgt) 13,68,7 42,299,63 46,398,742 Transfers Out to Other Funds/Agencies: Tran to Rd Imp A Tran to Rd Imp B Tran to Rd Imp C Tran to Rd Imp D Tran to Rd Imp E Tran to Rd Imp F Tsf to NE Rd Imp Fee-Projects Tsf to NW Rd Imp Fee-Projects Tsf to SE Road Imp Cap Proj Tsf to SW Transp Cap Imp Fee 13,68,7 997,791 2,575, 253, , ,511 1,435,23 224,133 2,5, 3,, 1,, 3,5, Reserve - Cash Balance Cash Reserve - Old District B F Y Old District A C I P F Y Old District B C I P Old District B Impact Fee Cash Reserve Cash Reserve F Y Old District C C I P 4,, ,45 14,25 9,5 221,766 2,72,667 3,527, ,155 1,532,619 17

18 ROADS IMPACT FEE PROJECT FUNDS Cash Reserve F Y Old District D C I P Cash Reserve F Y Old District E C I P Reserve - Cash Balance Reserve for Future Capital Reserve for Future Projects F Y N W Disrtict C I P F Y N W District C I P FY11-14 District S E 44th Avenue East Reserve - Cash Balance F Y S E District C I P F Y N E District C I P Reserve - Cash Balance F Y Old District D C I P F Y Old District E C I P F Y District F C I P F Y S E District C I P F Y S W District C I P FY N E District C I P FY29-21 FY ,277, ,998 1,566,487 2,639,946 7,999,86 3,3,7 667, ,683 1,329,48 4,75 1,873,537 4,121,112 2,2, FY , , ,79 3,598,4 161,18 1,15,288 3,532,958 2,521,938 17,681,43 42,298,113 25,678,75 42,299,63 46,398,742 18

19 HEALTH CARE FUND The Health Care Trust Fund was established when Manatee County sold Manatee Memorial Hospital in After the expiration of the Trust, Corpus monies were combined into a Health Care Fund in accordance with action by the Board of County Commissioners effective June, 28. The use of these funds includes payments to all area hospitals and physicians for Indigent Health Care. FY29-21 FY FY ,57,663 35,886,79 Miscellaneous 66, ,57,663 1,, -5, 35,886,79 185, -9,25 66,327 95, 175,75 66,327 Community Services 5,472,364 4,7,663 7,488,479 36,61,829 8,617,355 Transfers Out to Other Funds/Agencies: Transfer to General Fund 5,472,364 1, 7,488,479 1, 8,617,355 1, Reserve for Cash Balance 1, 1, 32,419,184 1, 27,344,474 32,419,184 27,344,474 5,572,364 4,7,663 36,61,829 19

20 FLEET & FUEL SERVICES FUNDS Fleet Services is an Internal Service fund used to account for the user charges and operating costs of equipping, maintaining, and replacing the county vehicle fleet. FY29-21 FY FY ,762,935 16,728,11 Charges for services Contributions Miscellaneous Gain on disposition of assets 13,443, ,973 74, ,918 78,32 11,762,935 13,668,693 22, 34,9-695,28 16,728,11 15,91,557 15, 18,168 45, -83,937 13,973,268 13,21,313 15,274,788 13,973,268 Financial Management 56,716 Public Works(Transp/Prj Mgt) 12,678,558 24,973,248 13,86,559 32,2,889 15,442,377 Transfers Out to Other Funds/Agencies: Reserve for O P E B / E H B premiums Reserve for Retirement Rate Increase Salary Supplement Reserve for Cash Reserve for Unanticipated Vehicle Purch Cash Balance for Operating Reserve for O P E B / E H B Premiums Reserve for Cash Balance - Fleet Stabilization - Fleet Reserve 12,735,274 13,86,559 16,628 2,564,822 1,, 1,87,739 38, 3,, 3,459,5 15,442,377 2, 42,773 3,438,395 1,877,442 6,181,92 5,, 11,166,689 16,56,512 12,735,274 24,973,248 32,2,889 2

21 GAS TAX CAPITAL PROJECTS FUNDS These funds are used to account for certain transportation capital improvements funded by gas taxes. FY29-21 FY FY ,773,118 17,63,236 Charges for services Capital grants Transfers from other funds ,268 11,913 3,92,638 22,773,118 55, 3,924,838-27,5 17,63, ,447 3,914,526-1,772 4,394,137 4,447,338 4,119,21 4,394,137 Public Works(Transp/Prj Mgt) 2,875,951 27,22,456 21,749,437 Transfers Out to Other Funds/Agencies: Transfer to 24 Trnsp Rev Bd 2,875,951 3,9,758 3,924,838 3,914,526 5th & 6th Gas Tax - Undesignated Reserve for Future Projects F Y th & 6th Gas Tax C I P F Y % Construction C I P F Y th Ct Gas Tax Econ Dev Reserve for Future Projects F Y th Ct Gas Tax c I P F Y th Ct Gas Tax C I P Reserve (General) 5th & 6th Ct Gas Tax Future C I P 3,9,758 3,924,838 5,553,172 7,126,118 3, 4,884,57 2,13,79 3,3,968 3,914,526 7,342,719 7,212,382 2,144,71 1,135,19 23,295,618 17,834,911 6,776,79 27,22,456 21,749,437 21

22 DEBT SERVICE FUNDS Funding to make principal and interest payments on bonded debt for governmental projects and General Obligation Bonds. FY29-21 FY FY ,52 28, Property Taxes Intergovernmental Transfers from other funds Bond proceeds Premium on bonds 3,5,974 74,517 13,93,721 13,74, , ,52 3,115,524 1,251,374 19, 15,429, ,295 28, 3,94,58 1,214,286 3,511 15,366, ,965 31,57,148 19,596,548 19,488,469 31,57,148 Debt Service 31,57,88 19,871,6 19,661,246 19,768,469 19,553,469 Reserve for Cash Balance 31,57,88 19,661,246 21,354 19,553, , 21, , 31,57,88 19,871,6 19,768,469 22

23 SELF-INSURANCE FUND This internal services fund is used to account for the costs and claims of worker's compensation, automobile, property and general liability insurances. FY29-21 FY FY ,179,858 12,747,721 Charges for services Miscellaneous 6,524, , ,223 14,179,858 8,157,71 34, 154, -432,586 12,747,721 6,633,653 97, ,25-344,279 6,871,24 8,219,124 6,541,32 6,871,24 County Attorney 7,752,627 22,398,982 8,586,692 19,289,23 8,551,375 Reserve for Contingency-Self Insurance Reserve for Retirement Rate Increase Salary Supplement Reserve for Claims - Self Insurance 7,752,627 8,586,692 6, 2,52 13,29,788 8,551,375 6, 4,52 1,133,146 13,812,29 1,737,648 7,752,627 22,398,982 19,289,23 23

24 UNINCORPORATED MUNICIPAL SERVICES TAXING UNIT FUND (UMSTU) Services to residents in the unincorporated areas of Manatee County are accounted for in the Unincorporated Municipal Services Taxing Unit Fund. Residents of the district are assessed a millage rate by the county to provide services which would be provided by a municipality if the areas were incorporated. Residents living within city limits are assessed a city millage levy to cover the cost of similar services. FY29-21 FY FY ,628,127 5,94,12 Property Taxes Licenses and permits Charges for services Fines and forfeitures Miscellaneous 12,16,36 1,11, ,691 22, ,75 18,299 7,628,127 1,857,947 1,1, ,883 25, , 3,16-626,361 5,94,12 1,353,898 2,74, , 25, 6, 16,2-649,854 14,113,327 11,9,862 12,347,229 14,113,327 Community Services Planning Department 152,326 Public Works(Transp/Prj Mgt) 1,546,779 General Government 2,295,815 Neighborhood Services Dept 654,459 Building & Development Service 4,213,793 19,528,989 18,287,241 1, 1,439,428 1,773,55 727,42 4,38,334 1, 1,1,927 1,37,242 1,114,663 3,87,966 Transfers Out to Other Funds/Agencies: Transfer to General Fund Transfer to Highway Tran to Building Dept Fund Transfer to 14thSt CRA Transfer to SoCounty CRA Tran to Stormwater Trans to Health Self Ins 8,863,171 2,588,386 1,487,538 26,368 87,597 1,782,483 8,249,714 2,588, ,538 19,882 38,59 1,782,483 83, 7,34,798 89, 2,588, ,75 12,69 8,89 83, Intern/Temp Position Retirement & Attrition Adjustments Salary Supplement Budget Stabilization Fund 5,972,373 4,999,798 35,98 32,83 2,5, 4,7,5 85,766 74,29 2,5, 24

25 UNINCORPORATED MUNICIPAL SERVICES TAXING UNIT FUND (UMSTU) Services to residents in the unincorporated areas of Manatee County are accounted for in the Unincorporated Municipal Services Taxing Unit Fund. Residents of the district are assessed a millage rate by the county to provide services which would be provided by a municipality if the areas were incorporated. Residents living within city limits are assessed a city millage levy to cover the cost of similar services. Cash Balance for Operating Reserve for Activity Variations Reserve for EDI Incentives Reserve for Future Technology Needs FY29-21 FY ,533,161 1,177,578 FY ,149,729 52,798 1,99,81 5, 14,835,544 6,279,477 6,912,393 19,528,989 18,287,241 25

26 GAS TAX ROAD MAINTENANCE FUNDS These funds track the use of Local Option Gas Tax and maintain the funding and expenditures for small projects and maintenance of the transportation system, roads, sidewalks and signalization system. FY29-21 FY FY ,913 8,74,622 Charges for services Transfers from other funds 8 7,333 9,266,789 19,913 2,2 7,172,511-1,1 8,74,622 39,5 8,679,633-1,975 9,337,13 7,191,71 8,717,158 9,337,13 Public Works(Transp/Prj Mgt) 8,721,935 7,211,614 7,186,761 17,421,78 8,396,628 Transfers Out to Other Funds/Agencies: 5 & 6 Cent Gas Tax Reserve For Cash Bal Const 5 & 6 8% Rd Maint Loc Opt 4 Ct Reserve Cash Bal Local Option 5 Cent Cash Balance Reserve for Cash Balance Reserve for Cash Balance - 5&6 C. Maint 8,721,935 7,186,761 9, ,163 8,396, ,294 1,556,983 3,32, ,54 2,623,27 24,853 9,25,152 8,721,935 7,211,614 17,421,78 26

27 UTILITIES CAPITAL PROJECTS FUNDS These funds are to account for the capital projects associated with the Utilities System for Potable Water and Wastewater. FY29-21 FY FY ,234,64 7,28,96 Contributions Capital grants Transfers from other funds 239,223 6,18,382 88,346 22,423,213 2,234,64 275,5 3,435,17-185,59 7,28,96 1,63 5,588, ,452 29,489,163 3,524,648 5,44,59 29,489,163 Utilities Department 33,6,997 5,759,252 12,613,55 Transfers Out to Other Funds/Agencies: Tran to W & S Operating Tran to W & S Debt Svc 33,6,997 12,24,7 4,494,93 4,5, 5,94, Reserve for Cash W F I F Future Debt Service S F I F Future Debt Service 26 Bond Utilities 23 Bond Reserves for Capital Reserve for Future Projects F Y 12 16,518,1 4,5, 37, , ,486 3,1 82,469 5,94, 166,272 3,163,141 3,37,928 31,456 2,385 2,368 1,259,252 6,673,55 49,525,97 5,759,252 12,613,55 27

28 CHILDREN'S SERVICES TAX FUND The Children's Services Fund is a Special Revenue fund used to account for the Children's Services Tax levy and corresponding operating and contract service costs of children's programs. Revenues are generated by.3333 millage assessment on property tax bills. FY29-21 FY FY ,182,991 2,544,966 Property Taxes Contributions Miscellaneous Operating grants Transfers from other funds 9,24,121 81, ,72 76, ,813 3,182,991 8,28,734 7, 1,7 72,88 882, ,226 2,544,966 7,929, ,94 78, ,252-46,352 1,466,284 8,885,667 8,558,938 1,466,284 Community Services 1,569,91 12,68,658 1,736,147 11,13,94 9,495,984 Reserve for Juvenile Detention increase Reserve for Retirement Rate increase Reserve for O P E B / E H B Premiums Salary Supplement Budget Stabilization Fund 1,569,91 1,736,147 3, 3,393 9, 1,2,118 9,495,984 9,5 1,598,915 1,332,511 1,67,92 1,569,91 12,68,658 11,13,94 28

29 TOURIST DEVELOPMENT TAX FUND Tourist Development Taxes are collected on hotel rooms and other lodging rentals of six months or less. Of the four cents collected on every dollar, two cents are used for marketing and promoting Manatee County, one cent is used for advertising and one cent is used for beach renourishment. Effective June 1, 29, the Board of County Commissioners approved an additional one cent for a total of five cents. The four cents for Tourist Development are accounted for in this fund, and the one cent for beaches is in a separate fund. FY29-21 FY FY ,26,621 2,775,172 Other Taxes Charges for services Miscellaneous 5,15,631 68,165 37,415 16,315 3,26,621 4,65, 75, 4, 3, -239,75 2,775,172 5,39,856 6, 85, -272,743 5,227,526 4,555,25 5,182,113 5,227,526 Convention and Visitors Bureau 3,34,219 7,581,871 7,957,285 3,821,197 3,937,32 Transfers Out to Other Funds/Agencies: Transfer to General Fund Tran to Transit Tran to Civic Center 3,34,219 26, 1,137,847 3,821, ,196 3,937,32 5, 5, Reserve for Contingency Reserve for O P E B / E H B premiums Reserve for Retirement Rate Inrease Salary Supplement Reserve for Operating Reserve for Disaster Recovery Budget Stabilization Fund Reserve for Future Projects Debt Service Reserve for Capital non-recurring 1,163, , ,282 8, 3, ,769 1,, 649,862 5, 253, 1,, 673,145 5, 9,5 787,815 1,, 5, 29

30 TOURIST DEVELOPMENT TAX FUND Tourist Development Taxes are collected on hotel rooms and other lodging rentals of six months or less. Of the four cents collected on every dollar, two cents are used for marketing and promoting Manatee County, one cent is used for advertising and one cent is used for beach renourishment. Effective June 1, 29, the Board of County Commissioners approved an additional one cent for a total of five cents. The four cents for Tourist Development are accounted for in this fund, and the one cent for beaches is in a separate fund. FY ,54,66 FY FY ,218,478 3,19,965 7,581,871 7,957,285 3

31 LIBRARY FUNDS The Public Library Services funds are Special Revenue funds used to account for the Library millage levy and operating costs of the Central Library and county branch libraries, as well as the Eaton Trust Historical Library, and the Library Gift fund. FY29-21 FY FY ,487,142 2,36,569 Property Taxes Intergovernmental Charges for services Fines and forfeitures Contributions Miscellaneous Transfers from other funds 6,198, ,159 19, ,944 46,798 98, , 2,487,142 5,575, ,159 14,5 173, 48,15 45, 18,763-31,686 2,36,569 5,538, , 14,5 146,744 46,678 97,459-3,538 6,87,298 5,732,33 5,71,239 6,87,298 Neighborhood Services Dept 6,979,463 8,219,175 6,142,626 7,746,88 6,43,1 Transfers Out to Other Funds/Agencies: Transfer to Library 6,979,463 2, 6,142,626 6,43,1 Reserve for Retirement Rate Increase Reserve for O P E B / E H B Premiums Salary Supplement Reserve for Cash Balance Reserve for Departmental Shortfalls Budget Stabilization Fund Cash Balance for Operating 2, 21,679 64, 584,82 27,41 1,199,387 5, 67, ,827 12,983 1,178,452 2,76,549 1,73,798 7,179,463 8,219,175 7,746,88 31

32 TRANSIT OPERATING & CAPITAL FUNDS Transit Operating is an enterprise fund used to account for public transit services. Transit operations are funded from user charges (fares), various State and Federal operating grants, and transfers from other funds (i.e. recurring funds, gas taxes in the Highway Trust fund). FY29-21 FY FY ,124 Charges for services Contributions Miscellaneous Operating grants Capital grants Transfers from other funds 999,689 9,39 123,67 13,46 3,573,51 4,164,214 4,35,916 1,45, ,368 16,943 1,517,315 4,37, ,31 282,124 1,27, 62,81 9, 1,63,99 4,247, ,154 13,279,794 7,277,461 7,62,65 13,279,794 Community Services 6,879,631 Public Works(Transp/Prj Mgt) 8,41,92 7,277,461 6,761,535 7,344,774 7,65,65 Transfers Out to Other Funds/Agencies: Trans to Health Self Ins 15,281,551 6,761,535 19, 7,65,65 19, Reserve for Contingency - Transit Reserve for O P E B / E H B Premiums Reserve for Attrition/Retirement Adjust. Salary Supplement Reserve for Cash Balance - Transit Reserve for Revenue Shortfall - Transit 19, 56,415 32, ,62 146,228 19, 5,81 119,314 46,926 17,124 15,281,551 7,277,461 7,344,774 32

33 STORMWATER OPERATING & CAPITAL IMPROVEMENT FUNDS The Stormwater Management fund is an Enterprise fund used to account for stormwater management and maintenance costs. Interfund transfers are made to the Stormwater Capital Improvement Fund for stormwater projects which are included in this report. FY29-21 FY FY ,945,165 3,264,434 Charges for services Gain on disposition of assets Capital grants Transfers from other funds 41,281 78,598 38, ,11 3,289,949 1,945,165 54, 22, 3,341,684-13,7 3,264,434 2, 1,244 3,713,744-1,512 3,871,158 3,61,984 3,742,476 3,871,158 Public Works(Transp/Prj Mgt) 4,98,77 Natural Resources Dpt 5,547,149 3,452,351 51,735 7,6,91 3,545, ,899 Reserv. for Contingency Reserve for Retirement Rate Increase Reserve for O P E B / E H B Premiums Salary Supplement Reserve for Cash Balance Reserve for Cash Balance - Stormwater Rsrve - Stormwater Budget Stabilization Reserve for Op Cash - Stormwater 4,98,77 3,54,86 6, 12,65 3, 544, , , ,427 3,97,544 6, 1,8 32, ,33 1,154,91 233, ,19 2,43,63 3,36,366 4,98,77 5,547,149 7,6,91 33

34 PHOSPHATE SEVERANCE TAX FUND The Phosphate Severance Tax is a State excise tax levied on entities engaged in mining phosphate rock from the soils or waters for commercial use. Payments are made to the county based upon the proportion of the number of tons of phosphate rock produced within the political boundary. Proceeds are distributed annually and can only be used for phosphate related expenses. Monitoring of phosphate mining sites must continue long after mining has ended, so it is important to maintain reserves for future requirements. FY29-21 FY FY ,26,414 5,972,167 Intergovernmental 724,528 7,161 5,26,414 4, 12, -26, 5,972,167 8, 5, -42,5 794,69 494, 87,5 Natural Resources Dpt 794,69 482,23 5,754,414 4,293 6,779, ,653 Transfers Out to Other Funds/Agencies: Phosphate Tax Reserve Retirement Rate Increase Reserve for O P E B / E H B Premiums Salary Supplement Reserve for Cash Balance 482,23 4,293 1,972 2, 5,35, ,653 79,2 3,972 2,251 6,318,591 5,354,121 6,44,14 482,23 5,754,414 6,779,667 34

35 147 Building Dept Fund The Manatee County Building Department is responsible for the safety and welfare of the general public by ensuring the review and inspection of permitted activity is in compliance with the Florida Building Code. FY29-21 FY FY ,, 2,36,683 Licenses and permits Charges for services Fines and forfeitures Miscellaneous Transfers from other funds 4,751,252 16,522 49,877 11,784 68,482 1,487,538 1,, 3,953,77 12,66 53,49 1,5 538, , ,943 2,36,683 3,74,78 65, 38,2 6,5 21, ,75-21,272 7,15,455 4,913,448 4,311,864 7,15,455 Building & Development Service 4,154,858 5,913,448 3,85,475 6,672,547 4,83,763 Transfers Out to Other Funds/Agencies: Trans to Health Self Ins 4,154,858 3,85,475 39, 4,83,763 39, Reserve for Attrition/Retirement Adjust. Salary Supplement Cash Balance for Operating Budget Stabilization Future Technology Needs 39, 17,89 761,128 5, 745,756 39, 68,29 43, , ,22 355, 2,23,973 1,829,784 4,154,858 5,913,448 6,672,547 Expenditure by Department: During the reorganization of accounts to the new Building and Development Services Department, a number of budget components that were moved to a new cost center were duplicated. This has overstated the expenditures for FY12 and will be corrected in the proposed budget version in July,

36 UTILITIES MAINTENANCE PROJECTS FUND This fund is to account for non-capital Utilities maintenance for the plants, pipelines, meters, pumping stations and other components, required annually. Examples of these projects include line extensions, meter replacements, lift station rehabilitation, and replacement of some plant components. FY29-21 FY FY ,477,417 1,752,926 Operating grants Transfers from other funds ,267, 1,477,417 1,752,926 4,64, 4,266,37 4,64, 4,266,37 Utilities Department 5,793,71 1,477,417 1,477,417 6,392,926 4,64, Reserve for Cash Balance 5,793,71 1,477,417 4,64, 1,752,926 1,752,926 5,793,71 1,477,417 6,392,926 36

37 LAW ENFORCEMENT IMPACT FEE FUNDS These funds are to account for the revenues and expenditures relating to impact fees collected for law enforcement and judicial facilities. FY29-21 FY FY ,52,83 4,72,419 Licenses and permits 1,196,934 58,698 4,52,83 422,95 6, -24,148 4,72,419 1,15, 4,724-59,537 1,255, ,82 1,131,187 1,255,632 General Government 562,735 Property Management Dept 221,77 4,511,632 5,23,66 Transfers Out to Other Funds/Agencies: Transfer to 24 Rev Imp Bnds Transfer to 26 Rev Imp Bonds Tr to Build Cap Projects 783, , ,285 1, 955, ,36 955,62 37,11 Reserve for Cash Balance Reserve for Debt Service 1,345,777 1,25,973 3,26,659 1,262,73 2,64,876 1,3, 3,26,659 3,94,876 2,129,589 4,511,632 5,23,66 37

38 BUILDING CAPITAL PROJECTS FUND This fund is used to account for general government and Civic Center capital improvements. FY29-21 FY FY ,98,985 4,228,659 Contributions Miscellaneous Capital grants Transfers from other funds 176,87 144,73 5, ,555 6,336,794 1,98,985 2, 3,79,54-1, 4,228,659 42, , -2,115 7,427,42 3,269,54 935,172 7,427,42 Agriculture & Resource Conserv 173,473 Convention and Visitors Bureau 464,379 Information Technology Dept 45,999 Public Safety 1,723,198 General Government 1,598,496 Property Management Dept 2,112,16 5,178,489 5,163,831 Transfers Out to Other Funds/Agencies: Trans to 911 Enhancement Fund 6,117,651 4,74 Reserve for Cash Balance Undesignated SOE Voting Equipment (FY13/14) FY11 Reserve for Capital FY12 - Island Library Renovation FY12 - AFIS (Fingerprinting System) Admin Building AC Replacement FY12 - Detention Center AC Replacement Admin Bldg - Data Center Power/AC Upgrad F Y 11 Central Jail Chiller 4,74 8,835 4,169,654 1,, 1,523, , 25, 4, 92, 45, 815, 5,178,489 5,163,831 6,121,725 5,178,489 5,163,831 38

39 24 Transportation Bonds Transfers from other funds FY ,932 4,921,543 FY ,947,925 FY ,934,925 4,94,475 4,947,925 4,934,925 4,94,475 Debt Service 4,945,875 4,947,925 4,947,925 4,934,925 4,934,925 4,945,875 4,947,925 4,934,925 4,945,875 4,947,925 4,934,925 39

40 PARKS & RECREATION USER FUNDED PROGRAMS FUND This fund includes Parks & Recreation activities which are funded by user fees and a transfer from the General Fund. These programs serve as liaison to youth and adult agencies and the general public who use county facilities and include the following activities: athletics, fitness, racquet sports, youth camps, aquatics, special events, contracted recreation classes and pavilion reservations. FY29-21 FY FY ,694,142 2,288,67 Charges for services Contributions Miscellaneous Transfers from other funds 1,22,395 29,126 14,29 17,793 1,2, 1,694,142 1,546,358 38, 2,1 63,2 1,2, -82,483 2,288,67 1,259,89 15, 7, 1,, -64,95 2,481,343 2,767,175 2,217,795 2,481,343 Parks and Recreation 2,972,812 4,461,317 3,12,886 4,56,42 2,818,355 Retirement Rate Increase Reserve for O P E B / E H B Premiums Salary Supplement Budget Stabilization Fund Reserve for Departmental Shortfalls Cash Balance for Operating 2,972,812 3,12,886 1,913 4, 419,71 888,447 2,818,355 11, 3,391 1,63,376 19,69 563,671 1,358,431 1,688,47 2,972,812 4,461,317 4,56,42 4

41 AUTOMATED SYSTEMS MAINTENANCE FUND The Automated Systems Maintenance (ASM) Fund is an Internal Services fund used to account for the user charges and costs of recovery and maintenance for the County PC network system operations. FY29-21 FY FY ,28,683 2,531,69 Charges for services Miscellaneous 1,121,264 23, ,28,683 1,47, 32,25-71,963 2,531,69 1,655,966 8,28-83,212 1,145,28 1,367,287 1,581,34 1,145,28 Information Technology Dept 1,81,73 3,395,97 849,361 4,112, ,655 Reserve for Salary - Automated Systems Salary Supplement Reserve For Cash 1,81,73 849,361 1,352 2,545, ,655 2,251 3,224,737 2,546,69 3,226,988 1,81,73 3,395,97 4,112,643 41

42 SOLID WASTE CAPITAL PROJECTS FUNDS These funds are used to account for the capital projects associated with the Solid Waste Fund. FY29-21 FY FY ,96,316 3,832,895 98,93 4,96,316 1, -5, 3,832,895 19, ,93 95, 18,26 Utilities Department 98,93 783,13 5,55,316 3,851,11 F Y Future Capital Projects Reserve for Capital 783,13 4,38, , 3,851,11 5,55,316 3,851,11 783,13 5,55,316 3,851,11 42

43 IMPACT FEE ADMINISTRATION FUND The Impact Fee Administration fund is a Special Revenue fund used to account for the administrative costs associated with the collection and expenditure of impact fees. Administrative surcharge was suspended in 27, and the program will be funded using accumulated reserves until reserves are depleted. FY29-21 FY FY ,181,455 3,587,598 Charges for services 8,59 6,4 4,181,455 15, 83, -4,9 3,587,598 35,876-1,793 68,99 93,1 34,83 Financial Management Neighborhood Services Dept 68,99 565,776 63,782 4,274, ,6 1, 3,621, ,657 5,399 Salary Supplement Reserve for Cash Balance 629, ,6 3,395, ,56 2,251 2,796,374 3,395,549 2,798, ,558 4,274,555 3,621,681 43

44 COUNTY COMMUNITY REDEVELOPMENT AREAS (CRAs) FUNDS The 14th Street CRA and the South County CRA were created in 22 to improve conditions and stimulate economic growth in areas deemed to be blighted by Florida State Statutes Section (8) for Community Redevelopment Areas. Rehabilitation, conservation and redevelopment occurs using Tax Increment Financing to improve conditions. These CRAs are located in the unincorporated area of the county and a CRA Advisory Board makes recommendations regarding area improvements to the Board of County Commissioners. FY29-21 FY FY ,544,99 3,77,179 Transfers from other funds 65,318 2,36,155 3,544,99 95,6 66,495-4,781 3,77,179 16, , ,371, , ,815 2,371,474 Public Works(Transp/Prj Mgt) 82,279 Neighborhood Services Dept 1,524,615 4,296,223 1,23,987 3,329,994 33,389 Transfers Out to Other Funds/Agencies: Transfer to SCty CRA Cap Prj 1,66,895 1,17,32 1,23,987 33,389 Retirement Increase Salary Supplement CRA S County Cash Reserve Cash Balance Reserves 1,17,32 1,49 2,39, ,765 2,252 51,568 2,229, ,93 3,65,236 3,26,65 2,623,927 4,296,223 3,329,994 44

45 GOLF COURSES OPERATING & DEBT SERVICE FUNDS This report accounts for monies received from the operations of the Manatee County Golf Course and the Buffalo Creek Golf Course. Both courses operate as a daily fee golf course, open for play to residents and the general public. The funds also provide for principal and interest payments on golf course debt. FY29-21 FY FY ,5 Charges for services Miscellaneous Transfers from other funds 2,827,648 3,959 3, , ,5 4,92,89 95,923-24,644 3,257,24 93,39-162,859 3,12,232 3,984,169 3,187,384 3,12,232 Parks and Recreation 3,18,126 4,113,219 3,266,17 3,187,384 2,944,231 Transfers Out to Other Funds/Agencies: Transfer to General Fund Tran to Cnty GC Debt Svc Trans to Buf Ck Golf Debt Svc 3,18,126 36,168 14,981 3,266,17 85,692 18,82 77,121 2,944,231 85,692 18,236 74,83 Reserve for Contingency Reserve for Retirement Rate Increase Reserve for O P E B / E H B Premiums Salary Supplement RESERVES Reserve for Cash Balance Cash Bal-Operating 177, , ,445 1,445 3, 416,763 52, ,731 48,41 2,5 13, ,497 64,422 3,357,275 4,113,219 3,187,384 45

46 PARKS IMPACT FEE PROJECT FUNDS These funds are to account for the revenues and expenditures relating to impact fees collected for construction and expansion of Parks projects. FY29-21 FY FY ,755,851 71,172 Licenses and permits Transfers from other funds 1,63,773 8,471 1,463,618 1,755, ,842 96,35-35,61 71,172 1,1, 6,875 1,347,634-55,346 2,67, ,582 2,399,163 2,67,862 Parks and Recreation 2,427,12 2,432,433 3,19,335 Transfers Out to Other Funds/Agencies: Tsf to Park New B Impact Fee Tsf to Park New C Impact Fee Transfer to 1999 Rev Refunding Tsf to Revenue Refund Bds 21 Tr to Pks Imp Fee Dist B Tr to Pks Imp Fee Dist C Tran Parks Imp E Tran to Parks Imp F Tsf to Pk Ctywide Imp fee Tsf to PK Imp Fee NEW B Proj Tsf to Parks NEW D ImpFee Proj Tsf to Park Imp Fee NEW E Proj Tran fm Park NEW F Imp Fee Prj 2,427,12 51,859 2, ,182 8, , ,562 87,17 166, ,866 74,35 142, ,553 8,435 4,629 1,2, 87,268 11,32 Dist F Capital Proj Cash Reserve District B Capital Proj Cash Reserve District C Capital Proj Cash Reserve District D Capital Proj Cash Reserve New District D Capital Proj Cash Reserve District A Capital Proj Cash Reserve District A Impact Fee Cash Reserve District B Capital Proj Cash Reserve 1,65, ,785 2, ,544 1,486,187 42,565 35,388 18,64 24, ,388 5,987 46

47 District B Impact Fee Cash Reserve District C Capital Proj Cash Reserve District D Capital Proj Cash Reserve District D Impact Fee Cash Reserve District E Capital Proj Cash Reserve Old District D Impact Fee Cash Reserve Dist F Capital Proj Cash Reserve District F Impact Fee Cash Reserve Countywide Capital Proj Cash Reserve Countywide Impact Fee Cash Reserve Disrtict A Capital Proj Cash Reserve New District A Impact Fee Cash Reserve New District B Impact Fee Cash Reserve New District C Capital Proj Cash Reserve New District D Capital Proj Cash Reserve New District D Impact Fee Cash Reserve New District E Capital Proj Cash Reserve New District E Impact Fee Cash Reserve F Y New District F C I P Countywide Impact Fee Capital Reserve New District B Cap Proj/Cap Reserve Cntywide Capital Proj/Capital Reserve New District B Cap Proj/Cap Reserve PARKS IMPACT FEE PROJECT FUNDS These funds are to account for the revenues and expenditures relating to impact fees collected for construction and expansion of Parks projects. FY29-21 FY FY ,427 1,858 24, ,54 23,866 11,57 5,38 47,5 1,75, ,936 15,23 24,27 172, , ,22 3,678 32, ,35 87,354 1,28,255 4,32,916 2,289,648 1,623,148 2,432,433 3,19,335 47

48 CIVIC CENTER FUND The Civic Center and Crosley Estate are funded by self-generating revenues and transfers from the Tourist Development Tax Fund and the General Fund. FY29-21 FY FY ,39 945,673 Charges for services Contributions Miscellaneous Transfers from other funds 1,311,338 21,155 1,111 45,173 4,26, ,39 1,17,33 1, 5,1 93,66-61,52 945,673 1,294,9 5, 2 5,1 6, -67,51 5,414,543 2,72,543 1,882,69 5,414,543 Convention and Visitors Bureau 2,546,124 2,51,933 2,55,169 2,828,363 2,83,335 Transfers Out to Other Funds/Agencies: Tr to Build Cap Projects Tran to Civic Ctr Cap Proj 2,546,124 34, 1,374,459 2,55,169 2,83,335 Reserve for Contingency Reserve for Retirement Rate Increase Reserve for O P E B / E H B premiums Salary Supplement Reserve for Cash Balance Reserve for Cash Balance - Operating Budget Stabilization Fund 1,714,459 4,879 14, 6,39 43,846 15, 2, 14,633 16,395 4, 455, ,28 4,26,583 2,51,933 2,828,363 48

49 911 ENHANCEMENT FEE FUND Fees charged to telephone and cell phone users partially cover the cost of operating the 911 emergency communications division of Public Safety and are accounted for in this fund. County dispatchers answer all 911 calls for Manatee County and several municipalities. FY29-21 FY FY ,519,61 935,826 Other Taxes Charges for services Transfers from other funds 1,74, ,447 4,74 1,519,61 1,6, 22,675-81, ,826 1,632, 16,326-82,416 1,757,244 1,541,541 1,565,91 1,757,244 Public Safety 1,935,211 3,61,142 1,79,27 2,51,736 1,591,183 Transfers Out to Other Funds/Agencies: Reserve - Retirement & Attrition Adjust Reserve for O P E B / E H B Premiums Budget Stabilization Cash Balance for Operating 1,935,211 1,79,27 8,16 39, 497, ,254 1,591,183 25,237 39, 528,79 318,237 1,27,872 91,553 1,935,211 3,61,142 2,51,736 49

50 ASSESSMENT PROJECTS REVENUE FUNDS These funds are to account for the assessment revenue received from road paving and dredging assessment projects. FY29-21 FY FY ,83,75 1,531,573 Assessments 52,587 94,627 2,83,75 25, 1, -6,25 1,531,573 15, 7, -4,25 147, ,75 8,75 Public Works(Transp/Prj Mgt) 147,214 4,37 2,21,825 15,75 1,612,323 5, Transfers Out to Other Funds/Agencies: Transfer to 24 Trnsp Rev Bd 4,37 74,521 15,75 74,685 5, 74,489 Reserve for Cash Balance 74,521 74,685 2,111,39 74,489 1,532,834 2,111,39 1,532,834 78,828 2,21,825 1,612,323 5

51 BEACH EROSION CONTROL TOURIST TAX & CAPITAL PROJECTS FUND One cent of the Tourist Development Tax is used for beach renourishment and maintenance. Monies are transferred from the special revenue fund to the Beach Erosion Control Capital Projects fund to account for beach renourishment projects which are also included on this report. FY29-21 FY FY ,571, ,934 Other Taxes Intergovernmental Miscellaneous Operating grants Transfers from other funds 1,276,48 194,158 9,39 1,863 1,63 1,14, 3,571,169 1,162,5 75, -61, ,934 1,327,464 15, -67,123 2,713,34 1,175,625 1,275,341 2,713,34 County Administration 1,97 Financial Management 265,669 Parks and Recreation 71,241 Natural Resources Dpt 1,1,815 4,746, ,875 84,871 57,858 1,531, , 81, ,471 Transfers Out to Other Funds/Agencies: Tr to Beach Erosion Control 1,448,632 1,14, 887,64 73,937 Reserve for Cash Balance 1,14, 3,859,19 8,338 3,859,19 8,338 2,588,632 4,746,794 1,531,275 51